Skatt ved internprising : mål og midler

I følge OECDs retningslinjer for internprising bør multinasjonale selskaper følge armlengdeprinsippet for å opprettholde rettferdig fordeling av skatteinntekter internasjonalt, og for å unngå dobbeltbeskatning. Jeg viser ved hjelp av teoretiske modeller at når det eksisterer skatteforskjeller mellom landene hvor selskapene er lokalisert, vil internprisen avvike fra armlengdes avstand. Manipulasjon av internpriser er vanskelig for skattemyndighetene å kontrollere, og skattereglene på dette området har vært vage og uklare i norsk skattelov. Som en konsekvens av dette, kom Finansdepartementet i 2007 med forslag om å innføre en oppgave- og dokumentasjonsplikt for flernasjonale selskaper i Norge. I denne utredningen presenterer jeg de nye skattereglene og diskuterer konsekvensene. Jeg argumenterer for at de nye skattereglene vil bidra til økt fokus på kontroll og oppfølging av skattyterne, samtidig som at de vil bidra til å sikre norske skattefundamenter

Kinoglede for pensjonister : En studie om hvordan Trondheim Kino kan kommunisere med pensjonister i dagens digitale verden.

Formålet med denne bacheloroppgaven er å se nærmere på hvordan man kan ta i bruk ulike kommunikasjonstiltak og virkemidler for å nå en eldre målgruppe, som for eksempel pensjonister. Denne oppgaven er ikke blitt gitt i oppdrag av Trondheim Kino, men har vært til hjelp under arbeidet. Vi har fått informasjon fra innsiden da to av oss er ansatt ved Trondheim Kino, samtidig som ledelsen ga uttrykk for at dette er et reelt problem. Problemstillingen for denne bacheloroppgaven er derfor: “På hvilken måte kan pensjonisters behov være med på å endre hvordan Trondheim Kino bør kommunisere med dem?” - Hvilke behov har pensjonister når det kommer til informasjonshenting? Denne problemstillingen legger til rette for utvikling av en kommunikasjonsstrategi, og for å finne tiltak som kan gjøre kommunikasjonen enklere. Vi har benyttet kvantitative forskningsmetoder ved å samle inn data fra bedriften, foretatt en spørreundersøkelse, hvor vi etterpå anvendte SPSS for å analysere undersøkelsen. Vi har også brukt kvalitative forskningsmetoder som observasjoner, fokusintervjuer og stunt-intervjuer. Dette har gitt oss funn som viser at pensjonister både liker og ønsker å dra på kino, men at de har for lite kjennskap om matinévisningene. Matiné er visning av film på dagtid med lavere lyd tilpasset eldre. De trenger derfor en form for påminnelse, i form av hjulpen kjennskap, slik at de fullfører customer journey ved å kjøpe billetter. Resultatene er brukt videre til utvikling av en kreativ løsning i den praktiske delen vi presenterer en kommunikasjonsstrategi og et konsept for hvordan vi skal kommunisere med pensjonister

Omega-3 Fatty Acid Supplementation Appears to Attenuate Particulate Air Pollution-Induced Cardiac Effects and Lipid Changes in Healthy Middle-Aged Adults

BACKGROUND: Air pollution exposure has been associated with adverse cardiovascular health effects. Findings of a recent epidemiological study suggest that omega-3 fatty acid (fish oil) supplementation blunted cardiac responses to air pollution exposure. OBJECTIVES: We conducted a randomized, controlled exposure study to evaluate the efficacy of fish oil supplements in attenuating adverse cardiac effects of exposure to concentrated ambient fine and ultrafine particulate matter (CAP). METHODS: Twenty-nine healthy middle-aged participants (mean 58 ± 1 years of age) were supplemented in a randomized, double-blinded manner with 3 g/day of either fish oil or olive oil for 4 weeks before sequential chamber exposure to filtered air and CAP (mean mass concentration 278 ± 19 μg/m3) for 2 hr. Cardiac responses were assessed by comparing time and frequency domain changes in heart rate variability (HRV) and electrocardiographic repolarization changes measured before, immediately after, and 20 hr after exposure. Changes in plasma lipids were also evaluated at these time points. RESULTS: Fish oil supplementation appeared to attenuate CAP-induced reductions in high-frequency/low-frequency ratio, as well as elevations in normalized low-frequency HRV and prolongation of the QT interval corrected for heart rate (QTc). Very low-density lipoprotein and triglyceride concentrations increased significantly immediately after exposure to CAP in participants supplemented with olive oil, but not in those supplemented with fish oil. CONCLUSIONS: Exposure of healthy middle-aged adults to CAP for 2 hr induced acute cardiac and lipid changes after supplementation with olive oil, but not fish oil. Our findings suggest that omega-3 fatty acid supplements offer protection against the adverse cardiac and lipid effects associated with air pollution exposure

A Simple HEPA Filtering Facepiece

Shortages of efficient filtering facepiece respirators leave the public vulnerable to transmission of infectious diseases in small particle aerosols. This study demonstrates that a high-filtration-efficiency facepiece capable of filtering out >95% of 0.05μm particles while being worn can be simply produced with available materials

Progress in Assessing Air Pollutant Risks from In Vitro Exposures: Matching Ozone Dose and Effect in Human Airway Cells

In vitro exposures to air pollutants could, in theory, facilitate a rapid and detailed assessment of molecular mechanisms of toxicity. However, it is difficult to ensure that the dose of a gaseous pollutant to cells in tissue culture is similar to that of the same cells during in vivo exposure of a living person. The goal of the present study was to compare the dose and effect of O3 in airway cells of humans exposed in vivo to that of human cells exposed in vitro. Ten subjects breathed labeled O3 (18O3, 0.3 ppm, 2 h) while exercising intermittently. Bronchial brush biopsies and lung lavage fluids were collected 1 h post exposure for in vivo data whereas in vitro data were obtained from primary cultures of human bronchial epithelial cells exposed to 0.25–1.0 ppm 18O3 for 2 h. The O3 dose to the cells was defined as the level of 18O incorporation and the O3 effect as the fold increase in expression of inflammatory marker genes (IL-8 and COX-2). Dose and effect in cells removed from in vivo exposed subjects were lower than in cells exposed to the same 18O3 concentration in vitro suggesting upper airway O3 scrubbing in vivo. Cells collected by lavage as well as previous studies in monkeys show that cells deeper in the lung receive a higher O3 dose than cells in the bronchus. We conclude that the methods used herein show promise for replicating and comparing the in vivo dose and effect of O3 in an in vitro system

Dietary Supplementation with Olive Oil or Fish Oil and Vascular Effects of Concentrated Ambient Particulate Matter Exposure in Human Volunteers

BackgroundExposure to ambient particulate matter (PM) induces endothelial dysfunction, a risk factor for cardiovascular disease. Olive oil (OO) and fish oil (FO) supplements have beneficial effects on endothelial function.ObjectiveIn this study we evaluated the potential efficacy of OO and FO in mitigating endothelial dysfunction and disruption of hemostasis caused by exposure to particulate matter (PM).Methods and ResultsForty-two participants (58 ± 1 years of age) received either 3 g/day of OO or FO, or no supplements (naive) for 4 weeks prior to undergoing 2-hr exposures to filtered air and concentrated ambient particulate matter (CAP; mean, 253 ± 16 μg/m3). Endothelial function was assessed by flow-mediated dilation (FMD) of the brachial artery preexposure, immediately postexposure, and 20 hr postexposure. Levels of endothelin-1 and markers of fibrinolysis and inflammation were also measured. The FMD was significantly lower after CAP exposure in the naive (–19.4%; 95% CI: –36.4, –2.3 per 100 μg/m3 CAP relative to baseline; p = 0.03) and FO groups (–13.7%; 95% CI: –24.5, –2.9; p = 0.01), but not in the OO group (–7.6%; 95% CI: –21.5, 6.3; p = 0.27). Tissue plasminogen activator levels were significantly increased immediately after (11.6%; 95% CI: 0.8, 22.2; p = 0.04) and 20 hr after CAP exposure in the OO group. Endothelin-1 levels were significantly increased 20 hr after CAP exposure in the naive group only (17.1%; 95% CI: 2.2, 32.0; p = 0.03).ConclusionsShort-term exposure to CAP induced vascular endothelial dysfunction. OO supplementation attenuated CAP-induced reduction of FMD and changes in blood markers associated with vasoconstriction and fibrinolysis, suggesting that OO supplementation may be an efficacious intervention to protect against vascular effects of exposure to PM.CitationTong H, Rappold AG, Caughey M, Hinderliter AL, Bassett M, Montilla T, Case MW, Berntsen J, Bromberg PA, Cascio WE, Diaz-Sanchez D, Devlin RB, Samet JM. 2015. Dietary supplementation with olive oil or fish oil and vascular effects of concentrated ambient particulate matter exposure in human volunteers. Environ Health Perspect 123:1173–1179; http://dx.doi.org/10.1289/ehp.140898

Meddelelser

Informatio

"If you do not birget [manage] then you don't belong here" : a qualitative focus group study on the cultural meanings of suicide among Indigenous Sámi in arctic Norway

Suicide is a major public health issue across the Arctic, especially among Indigenous Peoples. The aim of this study was to explore and describe cultural meanings of suicide among Sámi in Norway. Five open-ended focus group discussions (FGDs) were conducted with 22 Sámi (20) and non-Sámi (2) participants in South, Lule, Marka, coastal and North Sámi communities in Norway. FGDs were recorded, transcribed verbatim and analysed employing thematic analysis. Six themes were developed from the analysis: "Sámi are treated negatively by the majority society", "Some Sámi face negative treatment from other Sámi", "The historic losses of the Sámi have turned into a void", "Sámi are not provided with equal mental health care", "The strong Sámi networks have both positive and negative impacts" and "'Birgetkultuvvra' might be a problem". The findings indicate that the participants understand suicide among Sámi in relation to increased problem load for Sámi (difficulties in life not encountered by non-Sámi) and inadequate problem-solving mechanisms on different levels, including lack of equal mental health care for Sámi and cultural values of managing by oneself ("ieš birget"). The findings are important when designing suicide prevention initiatives specifically targeting Sámi

"If you do not birget [manage] then you don?t belong here": a qualitative focus group study on the cultural meanings of suicide among Indigenous Sámi in arctic Norway

Suicide is a major public health issue across the Arctic, especially among Indigenous Peoples. The aim of this study was to explore and describe cultural meanings of suicide among Sámi in Norway. Five open-ended focus group discussions (FGDs) were conducted with 22 Sámi (20) and non-Sámi (2) participants in South, Lule, Marka, coastal and North Sámi communities in Norway. FGDs were recorded, transcribed verbatim and analysed employing thematic analysis. Six themes were developed from the analysis: “Sámi are treated negatively by the majority society”, “Some Sámi face negative treatment from other Sámi”, “The historic losses of the Sámi have turned into a void”, “Sámi are not provided with equal mental health care”, “The strong Sámi networks have both positive and negative impacts” and “‘Birgetkultuvvra’ might be a problem”. The findings indicate that the participants understand suicide among Sámi in relation to increased problem load for Sámi (difficulties in life not encountered by non-Sámi) and inadequate problem-solving mechanisms on different levels, including lack of equal mental health care for Sámi and cultural values of managing by oneself (“ieš birget”). The findings are important when designing suicide prevention initiatives specifically targeting Sámi