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Robert Påhlsson

companies and subsidiaries and the Anti-Tax Avoidance Directive (ATAD). See Council Directive (EU) 2015/121 of 27 January 2015 amending Directive 2011/96/EU on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States, and Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market. In addition, a test of “principal purpose” is part of the multilateral instrument, based on the Base Erosion Profit Shifting (BEPS

Open access

Reijo Knuutinen

system has been that because of the high marginal tax rates of earned income, it has been tempting to try to shift the fruit of work into the company’s shells and thus further within the capital income taxation. It can also be argued that the practice in case law and taxation has for a long time been quite permissive regarding the use of the company form. However, the legislator has intervened in some extreme situations through special tax legislation. The limits of the acceptable tax planning were tested, for instance, in the case KHO 2008:6, which is described in

Open access

Magnus Henrekson

methods are tested ( Mantzavinos (2001) ). More radical innovations frequently emanate from smaller firms ( Baumol (2010) ). These firms, particularly the successful ones, are frequently spinoffs from large firms ( Klepper (2016) ). Thus, new technology is often developed, implemented, commercialized, and widely disseminated by new entrepreneurial firms. Acquiring new firms is also a way for leading firms to gain access to new technology. The most important factor behind job dynamics is not firm size but firm age ( Coad et al. (2014) ; Haltiwanger et al. (2017

Open access

Galina Ivanova

References [1] Testing the effects of changes in temperature - BDS EN 60068-2-14:2009, Test N: Change of temperature [2] Testing the effects of reduced atmospheric pressure - BDS EN 60068-2-13:2003, Test М: Low air pressure

Open access

Marcel Pomohaci and Ioan Sabin Sopa

R eferences Arnold, P. (1979). Meaning in movement, sport and physical education , London: Heinemann. Dragnea, A. (2000). Teoria educaţiei fizice şi sportului , Bucureşti: Editura Cartea Școlii. Epuran, M. (1998). Aspecte ale socializării în sport, Conferinţa Știinţifică Naţională a CSSR. Activităţile fizice şi sportive – socializare şi performanţă , Bucureşti. Haywood, K. & Getchell, N. (2001). Life span motor development (3 rd edition), Champaign, IL: Human Kinetics. Magnane, G. (1964), Sociologie du sport , Paris: Gallimard

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Juliusz Piwowarski and Wojciech Czajkowski

Abstract

In the presented research project we observed the influence of physical culture on the level of security culture, on personality, behavioural and axiological determinants of individual’s functioning in the context of physical activity under threatening conditions. We focused on testing of a group of people who were trained to act in the roles closely professionally related to security, including to hand-to-hand combat. It was assumed that their personality will develop in the direction of specific characteristics associated with security culture and display these characteristics. Considering this issue we took a securitological perspective focusing in particular on the first (of three: mental, organizational and material) dimension of security culture. In the research we referred the issue of personality and normative modifications of behaviour. We also touched on the subject of interpretation of people’s behaviour in the axiological categories which are essential for the full image of martial arts

Open access

Tracy B. E. Omorogiuwa

Abstract

This paper investigates the impacts of domestic violence against women in Benin City. The study adopts the descriptive survey research design. The population of the study comprises of all men and women in Benin City, Nigeria. Using simple random sampling technique, a sample of one hundred and seventy five participants was selected. The data collected was analyzed using the Cronbach alpha formulae for internal consistency reliability, coefficients of 0.85. The descriptive statistics; the mean and standard deviation were employed. Results showed public perception of domestic violence against women in Benin City with the test value of 2.88. Domestic violence influences separation/divorce with a test value of 2.65. The psychological effects on women account for a test value of 2.78 and the physical health issues account for a test value of 2.99. Recommendations were made based on the findings that: Constant awareness-raising as a significant approach in responding to the issues of domestic violence against women should be encouraged by helping professionals. Assistance provision for victims, interventions measures with abusers and the proper interpretation of policies in response to the phenomenon.

Open access

Fatemeh Modaresi Asem, Farah Lotfi Kashani and Shahram Vaziri

Abstract

Marriage conflicts lead to reduction of marriage, health and the healthy relationship with children. The side-effects of dissatisfaction with mental and physical health of spouses and children show the necessity of marriage interactions improvement and codification of various plans. This research attempts to present new results by investigating the effectiveness of four-factor therapy: the effect of therapy, therapy hope and expectation, increasing awareness, and ordered-behavior in marriage conflicts. This research is a semi-experimental based on the research type, 26 people were selected randomly among 40 people who were volunteering to take part in the therapy group and they were distributed into two groups experiment and control. The people who were in the experiment group experience than 2-hour sessions of group tetrahedron psychotherapy and the 54-questions questionnaire of marriage conflicts were applied in both groups as a pre-test and post-test questionnaire. Multi-variable covariance analysis was deployed in order to analyze the data. The data showed the significant difference between the scores of experimental group and control group and these results show the effectiveness of four-factor psychotherapy as an effective approach for reducing marriage conflicts and for improvement of couples′ relationships. The four-factor components of therapy can be effective on reducing marriage conflicts separately. Actually, this approach creates a relationship therapy (the hope creation in relationship improvement) and by this method the couple get noticed of their problem and understand how to modify their behavior and subsequently how to organize it.

Open access

Sebastian Emanuel Stan

Abstract

The results of literature analysis confirm the strategic value of intangible resources in creating wealth and conferring competitive advantages to nations. However, there are few academic papers related to intangible resources at country level. At national level, economic growth is increasingly based on knowledge and other intangible resources than on physical ones. To test this hypothesis in Romania, this article analyses how intangible resources influence economic growth, and correlation indices between different types of intangible resources and gross domestic product value are calculated. The analysis shows that there are very strong positive correlations between GDP and most of the intangible resource variables. Despite the importance of intangible resources at national level and the fact that they are an important factor in determining economic growth in the current knowledge-based economy, Romania's position in the international context regarding intangible assets is very weak, with many weak points in research and innovation performance compared to other EU Member States. Therefore, there is a need in our country to re-evaluate the areas where all efforts need to be focused to stimulate innovation performance, to properly manage national intangible resources, a crucial process for improving the quality of life

Open access

Semei Coronado, Salvador Sandoval-Bravo, Pedro Luis Celso-Arellano and Ana Torres-Mata

. IEEE Transactions on Education , 47 (4), 459–466. https://doi.org/10.1109/TE.2004.825053 Lord, F. (1980). Applications of item response theory to practical testing problems . Hillsdale, NJ: Routledge. Marie, S. M. J. A., & Edannur, S. (2015). Relevance of item analysis in standardizing an achievement test in teaching of physical science. Journal of Educational Technology , 12 (3), 30–36. McDonald, M. (2017). The nurse educators guide to assessing learning outcomes . Burlington,MA: Jones & Bartlett Learning. Miller, M. D., Linn, R., & Gronlund, N