1,312 research outputs found

    The esoteric milieu in Finland today

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    As in the other Scandinavian countries, so in Finland an exceptionally high percentage of the population belongs to a religious community. Today, about 82 per cent of Finns are members of the Evangelical Lutheran Church. However, the picture of the Finnish religious and spiritual landscape is more complex than it may at first appear. The project ‘Religions in Finland’ was started in 2003. The project is a joint-effort of the Church Research Institute and the Research Network for the Study of New Religious Movements. The aim is to create an electronic database for describing, mapping and analysing religious associations and communities in Finland (active ones and also those that no longer exist). In August 2007 there were 777 communities and organizations listed in the database. They are classified into ten categories representing religious traditions according to their historical and cultural background. There are 29 organizations classified under the category Western esotericism. This article presents a general overview of the major and recently founded esoteric groups in Finland, most of which are registered associations

    The China Currency Issue: Why the World Trade Organization Would Fail to Provide the United States with an Effective Remedy

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    A critical issue in the global trading system that came to the forefront in 2010 concerns exchange rates. Having suffered to various degrees through the worst economic and financial downturn since the Great Depression, many large trading nations have sought to achieve economic recovery through export-led growth. In order to boost international competitiveness, many have engaged in competitive devaluations, i.e. interventions in currency markets to devalue domestic currency. According to Brazilian Finance Minister Guido Mantega this situation has escalated into a “global currency war”. This paper focuses on China’s practice of maintaining an artificially undervalued currency, and addresses the question of whether the United States could challenge this practice in the dispute settlement system of the World Trade Organization (WTO). The answer is one of interpretation, but there is at least a tenuous legal basis pursuant to which the United States could bring a formal complaint. The rationale for WTO involvement is that an artificially undervalued exchange rate is a protectionist trade policy because it is a combination of an import tariff and an export subsidy in the country where it is maintained. However, even if there is a legal foundation by which the United States could lodge a formal complaint, it is the contention of this paper that WTO litigation would be unsuitable. Drawing from the experience of past WTO case law, there is reason to believe that the WTO Dispute Settlement Body would fail to provide the United States with an effective remedy, seeing that the China currency issue is not a mere trade disagreement. Rather, it involves the exercise of a sovereign prerogative that delves into complex issues of social and economic structures in China. Therefore an adverse ruling compelling China to refrain from its current practice is unlikely to be complied with. Moreover, a case like this could also set a dangerous precedent for expansive interpretation of vague WTO provisions, and considerably broaden the trade organization’s authority into peripheral trade-related areas

    ACCT 202.02: Managerial Accounting

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    The Missional Approach of the Acts 29 Church Planting Movement

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    Missional churches, those that bring Jesus outside the walls of the church and into the unknown, unreached, and uncomfortable areas in the United States and the world, seem to have taken center stage in the realm of popular Christian discussion over the past few decades. However, roughly thirty percent of the globe remains untargeted by “missional churches.” In his book “Planting Missional Churches,” Ed Stetzer highlights the need for missional churches in the U.S. in particular, citing a Gallup poll that observed eighty percent of American churches in decline. In 2011, Gallup also estimated an average of forty-five percent of Americans who say religion is fairly or not very important in their lives. The vision to spread the Gospel to this large demographic of unbelievers, transform lives, and advance the kingdom for the glory of God has proven unshaken and more contagious than ever, as ordinary people everywhere are volunteering to plant new churches both domestically and internationally. The Acts 29 network is one of many up and coming entrepreneurial church planting movements that partners with and mobilizes new church leaders under this vision

    The China Currency Issue: Why the World Trade Organization Would Fail to Provide the United States with an Effective Remedy

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    A critical issue in the global trading system that came to the forefront in 2010 concerns exchange rates. Having suffered to various degrees through the worst economic and financial downturn since the Great Depression, many large trading nations have sought to achieve economic recovery through export-led growth. In order to boost international competitiveness, many have engaged in competitive devaluations, i.e. interventions in currency markets to devalue domestic currency. According to Brazilian Finance Minister Guido Mantega this situation has escalated into a “global currency war”. This paper focuses on China’s practice of maintaining an artificially undervalued currency, and addresses the question of whether the United States could challenge this practice in the dispute settlement system of the World Trade Organization (WTO). The answer is one of interpretation, but there is at least a tenuous legal basis pursuant to which the United States could bring a formal complaint. The rationale for WTO involvement is that an artificially undervalued exchange rate is a protectionist trade policy because it is a combination of an import tariff and an export subsidy in the country where it is maintained. However, even if there is a legal foundation by which the United States could lodge a formal complaint, it is the contention of this paper that WTO litigation would be unsuitable. Drawing from the experience of past WTO case law, there is reason to believe that the WTO Dispute Settlement Body would fail to provide the United States with an effective remedy, seeing that the China currency issue is not a mere trade disagreement. Rather, it involves the exercise of a sovereign prerogative that delves into complex issues of social and economic structures in China. Therefore an adverse ruling compelling China to refrain from its current practice is unlikely to be complied with. Moreover, a case like this could also set a dangerous precedent for expansive interpretation of vague WTO provisions, and considerably broaden the trade organization’s authority into peripheral trade-related areas

    KartlÀggning av anvÀndandet av komplementÀra och alternativa veterinÀrmedicinska behandlingsmetoder för hundar i Sverige

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    Det Ă€r idag okĂ€nt hur vanlig komplementĂ€r och alternativ veterinĂ€rmedicin (KAVM) Ă€r och vilka attityder som finns angĂ„ende detta i Sverige, dĂ„ det endast finns utlĂ€ndska studier att tillgĂ„. Syftet med detta examensarbete var dĂ€rför att kartlĂ€gga anvĂ€ndandet av KAVM pĂ„ hundar i Sverige för att ta reda pĂ„ hur vanligt det Ă€r, vilka metoder som anvĂ€nds mest, vilka attityder som finns samt vilka ekonomiska aspekter som Ă€r relaterade till anvĂ€ndandet. Detta genomfördes via enkĂ€ter till hund Ă€gare, veterinĂ€rer verksamma pĂ„ djurslaget hund samt KAVM-terapeuter. HundĂ€garenkĂ€ten delades via sociala medier, veterinĂ€renkĂ€ten skickades ut till alla medlemmar i Sveriges VeterinĂ€rförbund och terapeutenkĂ€ten skickades ut via mejllistor funna pĂ„ KomplementĂ€rmedicinska riksförbundets hemsida. EnkĂ€terna besvarades av 253, 216 respektive 124 respondenter. KAVM Ă€r ett omdiskuterat Ă€mne som ökat i intresse under de senaste Ă„ren. Inom begreppet KAVM ryms mĂ„nga olika metoder, allt ifrĂ„n metoder helt utan vetenskapliga belĂ€gg till metoder som inkluderas i humanmedicinens hĂ€lso-och sjukvĂ„rd. I dagslĂ€get finns det metoder med viss evidens för vissa indikationer pĂ„ humansidan, medan det för samma metoder saknas vetenskaplig dokumentation för behandling av djur. DĂ€rför anses exempelvis massage och kiropraktik som KAVM, men inte som komplementĂ€r och alternativ medicin (KAM) pĂ„ humansidan, och definitionen varierar Ă€ven lĂ€nder emellan. Mer forskning behövs dĂ€rför Ă€ven pĂ„ djur för att kunna sĂ€rskilja metoder som har klinisk effekt pĂ„ specifik indikation frĂ„n de som inte har det. I studier som berör KAVM framkommer att den ökade efterfrĂ„gan frĂ„n djurĂ€gare gör att veterinĂ€rer behöver vara förberedda pĂ„ djurĂ€gares frĂ„gor om KAVM. Inom humanmedicinen diskuteras problematiken som uppstĂ„r om information gĂ€llande patientens anvĂ€ndande av KAM undanhĂ„lls frĂ„n vĂ„rdgivaren. Vanliga anledningar till detta Ă€r exempelvis att patienten Ă€r orolig att lĂ€karen ska reagera negativt eller inte ha tillrĂ€cklig kunskap om KAM. Även djurĂ€gare undanhĂ„ller information om sitt KAVM-anvĂ€ndande för sin veterinĂ€r. Anledningar till detta Ă€r okĂ€nt, varför mer forskning behövs. Studier pĂ„ mĂ€nniska har visat att högt utbildade medelĂ„lders kvinnor med en inkomst högre Ă€n medeltalet Ă€r mer benĂ€gna att anvĂ€nda KAM. Detta Ă€r dock inget samband som hittats i studier om KAVM eller i detta arbete. Resultaten frĂ„n den genomförda enkĂ€tstudien till hundĂ€gare visade att massage, stretching, laserterapi, kiropraktik och Back on Track Ă€r de vanligaste KAVM-metoderna. Vanliga orsaker till att uppsöka KAVM-terapeut Ă€r att det anvĂ€nds som ”ett komplement till medicinsk behandling” och ”jag vill dra ner pĂ„ mĂ€ngden lĂ€kemedel” samt ”terapeuterna har ofta mer kunskap i rörelsemönster och kroppen som helhet”. Svaren frĂ„n enkĂ€ten till hundveterinĂ€rer visade att vattentrask, massage, laserterapi, stretching, Back on Track och akupunktur var de vanligaste KAVM-metoderna som veterinĂ€rerna anvĂ€nde i yrket. För terapeuterna var de vanligast utförda metoderna massage, stretching, akupressur, laserterapi och akupunktur. Samarbetet mellan veterinĂ€rer och terapeuter varierar dĂ„ nĂ€stan hĂ€lften av de svarande veterinĂ€rerna aldrig remitterat en patient till en terapeut medan majoriteten av terapeuterna uppgav att de hĂ€nvisar sina patienter till veterinĂ€r vid behov. Majoriteten av alla respondenter anser att regleringen av KAVM bör förĂ€ndras. Förhoppningen Ă€r att detta examensarbete kan ligga till grund för fortsatt forskning inom de mest frekvent anvĂ€nda KAVM-metoderna, för att undersöka metodernas effektivitet och anvĂ€ndbarhet.The attitude to and frequency of the usage of complementary and alternative veterinary medicine (CAVM) in Sweden today is unknown, since all studies on the subject are from other countries. The aim of this study was therefore to investigate the use of CAVM in dogs in Sweden, in order to find out how common it is, which methods that are most frequently used, what attitudes there are about CAVM and what economic aspects that are related to the use. This was conducted by questionnaires to dog owners, dog veterinarians and CAVM therapists. The questionnaire for dog owners was shared via social media, the veterinarian questionnaire was emailed to all members of Sveriges VeterinĂ€rförbund and the therapist questionnaire was sent to emails found on the homepage of KomplementĂ€rmedicinska riksförbundet. The questionnaires was answered by 253, 216 and 124 respondents. CAVM is a debated topic that has attracted increased public interest during the last years. The concept of CAVM includes a wide range of methods, from those completely without scientific evidence to those included in the human medicine. There are methods with some evidence for certain indications in humans, but with a complete lack of evidence when it comes to treatment of animals. Therefore, methods like massage and chiropractic are classified as CAVM, but not as complementary and alternative medicine (CAM) in humans, and the definition also varies between countries. More research in animals is therefore needed, to be able to clarify what methods have an effect in animals. Studies concerning CAVM show that the increased demand from pet owners requires veterinarians to be well prepared for questions regarding CAVM. A problem arises when information regarding the patient’s use of alternative/complementary medicine is not disclosed to the healthcare practitioner, as when human patients withhold information about their CAM use from their doctor. Common reasons for this include concern about a negative reaction, or the doctor not having enough knowledge about CAM. Pet owners also withhold information about their CAVM use from their veterinarian, but the reasons for this is largely unknown due to lack of research. Studies in humans have also shown that highly educated, middle-aged women with an income above the average are more likely to use CAM. However, this is not a connection found in published studies on CAVM, nor in the current study. The results from the questionnaire to dog owners showed that massage, stretching, laser therapy, chiropractic and Back on Track are the most commonly used CAVM methods. Common reasons for seeking a CAVM therapist included that it is used as “a complement to medical treatment”, “I want to reduce the amount of medication” and “therapists often have more knowledge of movement patterns and the body as a whole”. The answers from the veterinarian’s questionnaire showed that water treadmill, massage, laser therapy, stretching, Back on Track and acupuncture were the most common CAVM methods used professionally by the veterinarians. For the therapists, the most commonly performed methods were massage, stretching, acupressure, laser theraphy and acupuncture. The collaboration between veterinarians and therapists varied, as almost half of the veterinarians had never referred a patient to a therapist while the majority of the therapists stated that they refer their patients to a veterinarian when needed. The majority of all respondents believed that the regulation of CAVM should be changed. Hopefully this thesis can be a basis for continued research on the most frequently used CAVM methods, to investigate the effectiveness and usefulness of these methods in animals

    ACTG 201.01: Principles of Financial Accounting

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    ACTG 203.02: Accounting Lab

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    ACTG 203.01: Accounting Lab

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