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  • Closed Access English
    Authors: 
    Deville, Claire; Padamati, Sandeep K.; Sundberg, Jonas; McKee, Vickie; Browne, Wesley R.; McKenzie, Christine;
    Publisher: Wiley-VCH
    Country: Denmark
  • Closed Access Danish
    Authors: 
    Gregersen, Birgitte;
    Country: Denmark
  • Other research product . Other ORP type . 2016
    Closed Access Danish
    Authors: 
    Sodemann, Morten;
    Country: Denmark
  • Closed Access English
    Authors: 
    Jespersen, Christian;
    Publisher: Syddansk Universitet. Det Samfundsvidenskabelige Fakultet
    Country: Denmark

    Afhandlingen analyserer i hvilket omfang Traktatfrihederne forpligter medlemsstaterne til at yde kompensation for underskud til koncerner og til selskaber med faste driftssteder. Afhandlingen er inddelt i otte kapitler. Afhandlingens kapitel 1 præsenterer emnet, problemformulering samt metode.Afhandlingens kapitel 2 introducerer emnet på medlemsstabsniveau. Dette kapitelintroducerer de udfordringer, som - på den ene side - den asymmetriske behandling af overskud og underskud og - på den anden side - de grundlæggende principper for beskatning skaber i relation til fradrag, som skaber et underskud. Herudover beskriver kapitlet de mest almindelige metoder, som anvendes for at yde underskudskompensation. Endelige beskriver kapitlet de udfordringer, som opstår i relation til underskudskompensation, når selskaber og koncerner udøver grænseoverskridende virksomhed. Afhandlingens kapitel 3-5 introducerer de fire friheder og redegør for, hvordan EU domstolen vurderer, om en national skattelovgivning er i uoverensstemmelse med en traktatfrihed. Kapitel 3 introducerer de fire traktatfriheder og redegør for traktatfrihedernes restriktionsbegreb, som dette fortolkes i relation til nationale regler på området for direkte beskatning. På grundlag af dette indledende kapitel uddyber kapitel 4 restriktionstesten, som består af henholdsvis ulempetesten of sammenlignelighedstesten, mens kapitel 5 uddyber justifikationstesten.Afhandlingens kapitel 6-7 analyserer EU-domstolens praksis vedrørende underskudskompensation. Kapitel 6 analyserer i hvilket omfang en medlemsstat er forpligtet til at yde kompensation for underskud lidt af koncerner i grænseoverskridende situationer. Dette afsnit analyserer således EU-domstolens praksis vedrørende horisontalekompensationsordninger samt underskudsanvendelse i forlængelse af en fusion. Kapitel 7 analyserer i hvilket omfang en medlemsstat er forpligtet til at yder kompensation for underskud lidt af et selskab med et fast driftssted. Dette afsnit analyserer EU-domstolens praksis vedrørende fradrag for underskud i det underskudsgivende indkomstår, fradrag for underskud i medfør af vertikale kompensationsordninger, genbeskatning af underskud som allerede er taget i betragtning og udskydelse af beskatning som følge af underskud. The thesis analyses to what extent the Treaty freedoms require the EU Member State to provide loss compensation to corporate groups and to companies with permanent establishments in the European Union. The thesis is divided into eight chapters. The first part of the thesis presents the subject, the research questions, the motivation for the choice of subject, delimitation and legal philosophy and methods.Chapter 2 introduces the subject on Member State-level. This chapter introduces the challenges that are caused by - on the one hand - the asymmetrical treatment of profits and loss and - on the other hand - the fundamental principles of taxation in respect of losses. This chapter further introduces the most common methods adopted in order to provide loss compensation. Finally, the chapter elaborates on the challenges that arise in relation to loss compensation when corporate groups and companies exercise cross-border activity.Chapter 3-5 introduces the four Treaty freedoms and explain how the European Court of justice examines whether a nation legislation on direct taxation violates a Treaty freedom. Chapter 3 introduces the four Treaty freedoms and explains how the European Court of Justice interprets the concept of restriction in respect of national legislation on direct taxation. On that basis, chapter 4 elaborates on the restriction test, which comprises the disadvantage test and the comparability test, while chapter 5 elaborates on the justification test.Chapters 6-7 analyses the case law of the European Court of Justice on loss compensation. Chapter 6 analyses to what extent the Treaty freedoms require a Member State to provide loss compensation to corporate groups in cross-border situations. This chapter analyses the case law on horizontal loss compensation schemes and national provisions providing for loss compensation in the context of a merger. Chapter 7 analyses to what extent a Member State is required to provide loss compensation to a company with a permanent establishment. This chapter analyses the case law concerning deductions of losses during the loss-making income year, deduction of losses by means of horizontal loss compensation schemes, reincorporation of losses previously deduction and the deferral of taxation as a consequence of losses.Chapter 8 contains the conclusion on the thesis. This chapter concludes to what extent the Treaty freedoms require the Member States to provide loss compensation to corporate groups in cross-border situations and to a company with a permanent establishment.

  • Closed Access Danish
    Authors: 
    Lüchau, Elle Christine;
    Country: Denmark
  • Other research product . Other ORP type . 2019
    Closed Access Danish
    Authors: 
    Alving, Berit Elisabeth; Haastrup, Mette Fentz;
    Country: Denmark

    Indeholder moduler opdelt i temaer, som indeholder links, videoer og tekstuddrag, samt oplæg til refleksion og diskussion. Anvendes internt for partnere under Et Sundere Syddanmark - Gymnasiepanelet.

  • Other research product . Other ORP type . 2018
    Closed Access Danish
    Authors: 
    Sodemann, Morten;
    Country: Denmark

    Morten Sodemann giver sit bud på "de første uskrevne patientregler". De er gode at kende, når talen falder på patientinddragelse.

  • Closed Access English
    Authors: 
    Thøgersen, Dagfinn Mørkrid;
    Publisher: Syddansk Universitet. Det Sundhedsvidenskabelige Fakultet
    Country: Denmark

    Conduct problems in adolescence is a well-known phenomenon where a range of negative behaviors can have multiple detrimental effects on the youth themselves, their family members and surroundings. Callous-unemotional (CU) traits have been linked to more severe and persistent antisocial behaviors and are characterized by a lack of empathy, a lack of remorse and guilt, a lack of concern in performance and shallow affect (Frick et al., 2014). Research suggests that there might be a distinct developmental pathway for conduct problems in children with CU traits, evidenced by both neurobiological and -psychological indicators (Frick et al., 2014). This has warranted the addition of the CU-specifier “with limited prosocial emotions” to the conduct disorder. CU traits might thereby provide a more nuanced assessment of risk factors associated with conduct problems and could assist in providing more optimal treatments for youth with these characteristics.This PhD-dissertation had three aims related to CU traits in adolescents. The first aim was to assess the construct validity of a commonly used measure of CU traits, the Inventory of CallousUnemotional traits (ICU), in a Norwegian sample of at-risk adolescents. The second aim was to assess the degree to which CU traits are linked to treatment outcomes among adolescents with behavior problems who receive Functional Family Therapy (FFT). The third aim was to assess the degree of change in CU traits for adolescents participating in FFT. The analyses were based on data from a single group pre-post evaluation of FFT in Denmark (N=407), and a randomized controlled trial of FFT in Norway (N=159-160). Aim 1: The construct validity of the Norwegian translation of the ICU. Previous research is somewhat inconsistent regarding the factorial structure of the ICU and the items on the Unemotional subscale have been particularly scrutinized. The first paper included in this thesis (Paper 1) thus studied the construct validity of the Norwegian translation of the ICU. A multi-informant sample of 160 adolescents and their parents and teachers provided the data for this study. The results from Paper 1 showed that a two-factor solution of a Callousness factor and an Uncaring factor provided the best fit to the model across respondent groups. The Callousness factor was most strongly related to anti-social behavior, while the Uncaring factor was most strongly related to the lack of fear. Despite these distinct correlational patterns, the two-factor structure could be the result of a common method-variance effects related to whether items were standard- or reverse-scored. It is therefore likely that CU traits are best operationalized as a unidimensional measure. Aim 2: The relationship between CU traits and treatment outcomes. The degree to which CU traits impact treatment outcomes for adolescents with behavior problems was the focus of the remaining papers of this thesis (Paper 2 and Paper 3). In both of these there was little evidence to suggest that CU traits were linked to diminished treatment outcomes. On the contrary, CU traits were linked to steeper decreases in anti-social behavior and steeper increases in prosocial behavior in Paper 2. In Paper 3, the relationships between CU traits and treatment outcomes became non-significant when controlling for baseline levels of behavior problems. One possible explanation for these findings is that adolescents with CU traits have more problems at baseline and thereby a greater potential range of improvement. Importantly, the results in Paper 3 showed that although CU traits were either neutrally or positively related to treatment outcomes, baseline CU traits were still predictive of problematic behavior at the end of treatment. This suggests that adolescents with elevated levels of CU traits could be in need of more tailored and long-term services to sustain behavioral improvements over time. The impact of CU traits on treatment outcomes was not different when comparing FFT treatment to an active control condition, when only looking at those with clinical levels of externalizing problems at the start of treatment or when comparing primary to secondary CU subtypologies.Aim 3: The malleability of CU traits. With respect to whether CU traits change over the course of treatment, the results from Paper 2 and Paper 3 were somewhat mixed. In both papers the overall change in CU traits across treatment was small, and a reliable decline in CU traits was observed in relatively few adolescents. At the same time, both papers found more pronounced reductions in CU with respect to both magnitude and the proportion of participants with reliable decreases in CU traits among the subset of adolescents with increased CU traits at baseline. This suggests that CU traits could act as a moderator of the malleability of CU traits. There were no differences in the malleability of CU traits when comparing FFT treatment to an active control condition and when comparing primary to secondary CU sub-typologies.Conclusion: The results from this PhD-dissertation point to the need for continued development of measures of CU traits in both research and clinical settings. Furthermore, the results suggest that adolescents with behavior problems and CU traits do benefit from evidence-based and high-quality treatment, through observed declines in aggressive and rule breaking behavior as well as increases in social skills. Such behavioral improvements seem obtainable without a reduction in the CU traits themselves, as the results indicate that CU traits seem to be relatively stable across time even in the context of treatment. Future work should study the possible benefits of prolonged interventions that specifically target CU-associated risk factors in adolescents, to see if behavioral improvements beyond those obtainable in evidence-based programs and high-quality treatments can be reached. The way in which a reduction in CU traits can be achieved and lead to long-term positive outcomes is also of great importance.

  • Closed Access Danish
    Authors: 
    Theussen, Amelie;
    Publisher: Ræson
    Country: Denmark
  • Other research product . Other ORP type . 2015
    Closed Access Danish
    Authors: 
    Brandt, Erik; Bunch Nielsen, Tommy;
    Publisher: Byg-Erfa
    Country: Denmark
Advanced search in
Research products
arrow_drop_down
Searching FieldsTerms
Any field
arrow_drop_down
includes
arrow_drop_down
Include:
189 Research products, page 1 of 19
  • Closed Access English
    Authors: 
    Deville, Claire; Padamati, Sandeep K.; Sundberg, Jonas; McKee, Vickie; Browne, Wesley R.; McKenzie, Christine;
    Publisher: Wiley-VCH
    Country: Denmark
  • Closed Access Danish
    Authors: 
    Gregersen, Birgitte;
    Country: Denmark
  • Other research product . Other ORP type . 2016
    Closed Access Danish
    Authors: 
    Sodemann, Morten;
    Country: Denmark
  • Closed Access English
    Authors: 
    Jespersen, Christian;
    Publisher: Syddansk Universitet. Det Samfundsvidenskabelige Fakultet
    Country: Denmark

    Afhandlingen analyserer i hvilket omfang Traktatfrihederne forpligter medlemsstaterne til at yde kompensation for underskud til koncerner og til selskaber med faste driftssteder. Afhandlingen er inddelt i otte kapitler. Afhandlingens kapitel 1 præsenterer emnet, problemformulering samt metode.Afhandlingens kapitel 2 introducerer emnet på medlemsstabsniveau. Dette kapitelintroducerer de udfordringer, som - på den ene side - den asymmetriske behandling af overskud og underskud og - på den anden side - de grundlæggende principper for beskatning skaber i relation til fradrag, som skaber et underskud. Herudover beskriver kapitlet de mest almindelige metoder, som anvendes for at yde underskudskompensation. Endelige beskriver kapitlet de udfordringer, som opstår i relation til underskudskompensation, når selskaber og koncerner udøver grænseoverskridende virksomhed. Afhandlingens kapitel 3-5 introducerer de fire friheder og redegør for, hvordan EU domstolen vurderer, om en national skattelovgivning er i uoverensstemmelse med en traktatfrihed. Kapitel 3 introducerer de fire traktatfriheder og redegør for traktatfrihedernes restriktionsbegreb, som dette fortolkes i relation til nationale regler på området for direkte beskatning. På grundlag af dette indledende kapitel uddyber kapitel 4 restriktionstesten, som består af henholdsvis ulempetesten of sammenlignelighedstesten, mens kapitel 5 uddyber justifikationstesten.Afhandlingens kapitel 6-7 analyserer EU-domstolens praksis vedrørende underskudskompensation. Kapitel 6 analyserer i hvilket omfang en medlemsstat er forpligtet til at yde kompensation for underskud lidt af koncerner i grænseoverskridende situationer. Dette afsnit analyserer således EU-domstolens praksis vedrørende horisontalekompensationsordninger samt underskudsanvendelse i forlængelse af en fusion. Kapitel 7 analyserer i hvilket omfang en medlemsstat er forpligtet til at yder kompensation for underskud lidt af et selskab med et fast driftssted. Dette afsnit analyserer EU-domstolens praksis vedrørende fradrag for underskud i det underskudsgivende indkomstår, fradrag for underskud i medfør af vertikale kompensationsordninger, genbeskatning af underskud som allerede er taget i betragtning og udskydelse af beskatning som følge af underskud. The thesis analyses to what extent the Treaty freedoms require the EU Member State to provide loss compensation to corporate groups and to companies with permanent establishments in the European Union. The thesis is divided into eight chapters. The first part of the thesis presents the subject, the research questions, the motivation for the choice of subject, delimitation and legal philosophy and methods.Chapter 2 introduces the subject on Member State-level. This chapter introduces the challenges that are caused by - on the one hand - the asymmetrical treatment of profits and loss and - on the other hand - the fundamental principles of taxation in respect of losses. This chapter further introduces the most common methods adopted in order to provide loss compensation. Finally, the chapter elaborates on the challenges that arise in relation to loss compensation when corporate groups and companies exercise cross-border activity.Chapter 3-5 introduces the four Treaty freedoms and explain how the European Court of justice examines whether a nation legislation on direct taxation violates a Treaty freedom. Chapter 3 introduces the four Treaty freedoms and explains how the European Court of Justice interprets the concept of restriction in respect of national legislation on direct taxation. On that basis, chapter 4 elaborates on the restriction test, which comprises the disadvantage test and the comparability test, while chapter 5 elaborates on the justification test.Chapters 6-7 analyses the case law of the European Court of Justice on loss compensation. Chapter 6 analyses to what extent the Treaty freedoms require a Member State to provide loss compensation to corporate groups in cross-border situations. This chapter analyses the case law on horizontal loss compensation schemes and national provisions providing for loss compensation in the context of a merger. Chapter 7 analyses to what extent a Member State is required to provide loss compensation to a company with a permanent establishment. This chapter analyses the case law concerning deductions of losses during the loss-making income year, deduction of losses by means of horizontal loss compensation schemes, reincorporation of losses previously deduction and the deferral of taxation as a consequence of losses.Chapter 8 contains the conclusion on the thesis. This chapter concludes to what extent the Treaty freedoms require the Member States to provide loss compensation to corporate groups in cross-border situations and to a company with a permanent establishment.

  • Closed Access Danish
    Authors: 
    Lüchau, Elle Christine;
    Country: Denmark
  • Other research product . Other ORP type . 2019
    Closed Access Danish
    Authors: 
    Alving, Berit Elisabeth; Haastrup, Mette Fentz;
    Country: Denmark

    Indeholder moduler opdelt i temaer, som indeholder links, videoer og tekstuddrag, samt oplæg til refleksion og diskussion. Anvendes internt for partnere under Et Sundere Syddanmark - Gymnasiepanelet.

  • Other research product . Other ORP type . 2018
    Closed Access Danish
    Authors: 
    Sodemann, Morten;
    Country: Denmark

    Morten Sodemann giver sit bud på "de første uskrevne patientregler". De er gode at kende, når talen falder på patientinddragelse.

  • Closed Access English
    Authors: 
    Thøgersen, Dagfinn Mørkrid;
    Publisher: Syddansk Universitet. Det Sundhedsvidenskabelige Fakultet
    Country: Denmark

    Conduct problems in adolescence is a well-known phenomenon where a range of negative behaviors can have multiple detrimental effects on the youth themselves, their family members and surroundings. Callous-unemotional (CU) traits have been linked to more severe and persistent antisocial behaviors and are characterized by a lack of empathy, a lack of remorse and guilt, a lack of concern in performance and shallow affect (Frick et al., 2014). Research suggests that there might be a distinct developmental pathway for conduct problems in children with CU traits, evidenced by both neurobiological and -psychological indicators (Frick et al., 2014). This has warranted the addition of the CU-specifier “with limited prosocial emotions” to the conduct disorder. CU traits might thereby provide a more nuanced assessment of risk factors associated with conduct problems and could assist in providing more optimal treatments for youth with these characteristics.This PhD-dissertation had three aims related to CU traits in adolescents. The first aim was to assess the construct validity of a commonly used measure of CU traits, the Inventory of CallousUnemotional traits (ICU), in a Norwegian sample of at-risk adolescents. The second aim was to assess the degree to which CU traits are linked to treatment outcomes among adolescents with behavior problems who receive Functional Family Therapy (FFT). The third aim was to assess the degree of change in CU traits for adolescents participating in FFT. The analyses were based on data from a single group pre-post evaluation of FFT in Denmark (N=407), and a randomized controlled trial of FFT in Norway (N=159-160). Aim 1: The construct validity of the Norwegian translation of the ICU. Previous research is somewhat inconsistent regarding the factorial structure of the ICU and the items on the Unemotional subscale have been particularly scrutinized. The first paper included in this thesis (Paper 1) thus studied the construct validity of the Norwegian translation of the ICU. A multi-informant sample of 160 adolescents and their parents and teachers provided the data for this study. The results from Paper 1 showed that a two-factor solution of a Callousness factor and an Uncaring factor provided the best fit to the model across respondent groups. The Callousness factor was most strongly related to anti-social behavior, while the Uncaring factor was most strongly related to the lack of fear. Despite these distinct correlational patterns, the two-factor structure could be the result of a common method-variance effects related to whether items were standard- or reverse-scored. It is therefore likely that CU traits are best operationalized as a unidimensional measure. Aim 2: The relationship between CU traits and treatment outcomes. The degree to which CU traits impact treatment outcomes for adolescents with behavior problems was the focus of the remaining papers of this thesis (Paper 2 and Paper 3). In both of these there was little evidence to suggest that CU traits were linked to diminished treatment outcomes. On the contrary, CU traits were linked to steeper decreases in anti-social behavior and steeper increases in prosocial behavior in Paper 2. In Paper 3, the relationships between CU traits and treatment outcomes became non-significant when controlling for baseline levels of behavior problems. One possible explanation for these findings is that adolescents with CU traits have more problems at baseline and thereby a greater potential range of improvement. Importantly, the results in Paper 3 showed that although CU traits were either neutrally or positively related to treatment outcomes, baseline CU traits were still predictive of problematic behavior at the end of treatment. This suggests that adolescents with elevated levels of CU traits could be in need of more tailored and long-term services to sustain behavioral improvements over time. The impact of CU traits on treatment outcomes was not different when comparing FFT treatment to an active control condition, when only looking at those with clinical levels of externalizing problems at the start of treatment or when comparing primary to secondary CU subtypologies.Aim 3: The malleability of CU traits. With respect to whether CU traits change over the course of treatment, the results from Paper 2 and Paper 3 were somewhat mixed. In both papers the overall change in CU traits across treatment was small, and a reliable decline in CU traits was observed in relatively few adolescents. At the same time, both papers found more pronounced reductions in CU with respect to both magnitude and the proportion of participants with reliable decreases in CU traits among the subset of adolescents with increased CU traits at baseline. This suggests that CU traits could act as a moderator of the malleability of CU traits. There were no differences in the malleability of CU traits when comparing FFT treatment to an active control condition and when comparing primary to secondary CU sub-typologies.Conclusion: The results from this PhD-dissertation point to the need for continued development of measures of CU traits in both research and clinical settings. Furthermore, the results suggest that adolescents with behavior problems and CU traits do benefit from evidence-based and high-quality treatment, through observed declines in aggressive and rule breaking behavior as well as increases in social skills. Such behavioral improvements seem obtainable without a reduction in the CU traits themselves, as the results indicate that CU traits seem to be relatively stable across time even in the context of treatment. Future work should study the possible benefits of prolonged interventions that specifically target CU-associated risk factors in adolescents, to see if behavioral improvements beyond those obtainable in evidence-based programs and high-quality treatments can be reached. The way in which a reduction in CU traits can be achieved and lead to long-term positive outcomes is also of great importance.

  • Closed Access Danish
    Authors: 
    Theussen, Amelie;
    Publisher: Ræson
    Country: Denmark
  • Other research product . Other ORP type . 2015
    Closed Access Danish
    Authors: 
    Brandt, Erik; Bunch Nielsen, Tommy;
    Publisher: Byg-Erfa
    Country: Denmark
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