Dissertations / Theses: 'Transfer of commercial establishment'

1

Andersson, Niclas. "Attributing Free Capital and Profit to Permanent Banking Establishments." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-14007.

Full text

Abstract:

By September 2010, in its ongoing effort to clarify the subject of taxing a permanent establishment, the OECD launched a new article 7 in its model tax convention together with a revised version of the report on the attribution of profits to permanent establishments. The article and the report contain a new order of taxation, where a permanent establishment should, in almost all aspects, be treated as a separate entity. The question is if the new approaches, methods and solutions provided by the article and the report will prove effective against double taxation. The thesis has studied this by analysing and then comparing the OECD’s authorised approach with the relevant literature and the current practical situation. The result of the thesis presents that there are problems with the approaches and methods, which in some situations will cause double taxation, not the least regarding allocation of Free Capital. The thesis also concludes that the way in which article 7 of the model tax convention tries to solve double taxation without unnecessary use of the mutual agreement procedure is flawed in relation to differences in national legislation.

APA, Harvard, Vancouver, ISO, and other styles

2

Bělehrádek, Michael. "Daňové dopady přeměn obchodních společností." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444229.

Full text

Abstract:

The diploma thesis is focused on accounting, tax and legal aspects of company transformations. The paper contains the definition of the theoretical bases and a detailed analysis of the four already implemented transformations of mergers by acquisition and division by splitting. Furthermore, the methods of transferring the assets of a real company in the form of a division by splitting through merger and also the transfer of a commercial establishment are compared. In the end, variant specific procedures for the transfer of the property in question are proposed.

APA, Harvard, Vancouver, ISO, and other styles

3

Asiain-Hoyos, Alberto. "Technology transfer for commercial aquaculture development in Veracruz, Mexico." Thesis, University of Stirling, 2009. http://hdl.handle.net/1893/1723.

Full text

Abstract:

This work presents results of the research project "Technology Transfer for Commercial Aquaculture Development in Veracruz, Mexico", conducted during 2001-2006 and whose overall aim was to achieve a better understanding of the different processes involved in technology transfer and extension in Veracruz, and their role in tilapia culture development in terms of characteristics, intensity and direction. Data and information were collected by personal interviews and through participant-observation techniques. The most relevant regional initiatives that have promoted tilapia farming were analyzed, as well as the current key actors of aquaculture development and their roles. 142 tilapia farmers were also typified and closely monitored. Dissemination and adoption of technical information regarding tilapia culture were evaluated through the development and use of a Technology Level Index (TLI). Findings revealed that the tilapia sector in Veracruz is diverse and immersed in a rather complex arena, where policy and finance issues, and the role of demand, linked in with market chains and their functioning are major determinants of further expansion. Farm producers were sharply differentiated by production size, degree of commercialisation, experience in production, and access to assets. Most entrants were the result of social development interventions with significant level of subsidy, which often resulted in low levels of productivity and high abandonment rates. However, for the most vulnerable groups, tilapia culture apparently provided a way to diversify their livelihood portfolio. Availability of local knowledge and expertise appeared to enhance and stimulate the dissemination and adoption of tilapia farming technology, and hence human capital. Private sector and collective action are likely to play an increasing and decisive role in the direction of the industry, while people-oriented and participative approaches are likely to be the best way to deliver technical information to small-scale farmers, and maintain good equity of access and opportunity. Methodologically, TLIs proved to be useful in the quantification and evaluation of technological change. Moreover, the Sustainable Livelihoods framework provided an adequate platform for understanding the needs of specific groups, particularly in terms of vulnerability and policies, institutions and processes.

APA, Harvard, Vancouver, ISO, and other styles

4

Doucette, Hillary. "Commercial technology transfer optimization for drug substance process development." Thesis, Massachusetts Institute of Technology, 2019. https://hdl.handle.net/1721.1/122594.

Full text

Abstract:

Thesis: M.B.A., Massachusetts Institute of Technology, Sloan School of Management, 2019, In conjunction with the Leaders for Global Operations Program at MIT Thesis: S.M., Massachusetts Institute of Technology, Department of Electrical Engineering and Computer Science, 2019, In conjunction with the Leaders for Global Operations Program at MIT Cataloged from PDF version of thesis. Includes bibliographical references (pages 69-72). Commercial technology transfer for biopharmaceuticals is the process of transferring process and product knowledge between process development and manufacturing organizations to achieve product realization. This process often occurs before phase 3 of clinical trials, where speed and agility are critical for preventing delays in clinical programs and ensuring commercial site readiness ahead of regulatory approval. As the market is evolving with new modalities and subsequent operational challenges, there is a heightened need to optimize the technology transfer process to sustain growth of products entering an organization's pipeline. This graduate research project seeks to understand the business process workflow of commercial tech transfer and characterize its dynamics using discrete event simulation. Through this quantitative technique of business process modeling, knowledge regarding process bottlenecks and system constraints were revealed, leading to the identification of operational efficiencies which suggest a potential 19.5% reduction in lead times and 31.3% increase in organizational capacity. Furthermore, this work provides a platform for predicting program timelines and resource needs based on preliminary transfer requirements. These predictions can be updated in a Bayesian fashion for real-time project scheduling and capacity planning. by Hillary Doucette. M.B.A. S.M. M.B.A. Massachusetts Institute of Technology, Sloan School of Management S.M. Massachusetts Institute of Technology, Department of Electrical Engineering and Computer Science

APA, Harvard, Vancouver, ISO, and other styles

5

Dunmark, Lenny. "Corporate establishment in China : A comparative study of establishment options available for an Aktiebolag when entering the Chinese market." Thesis, Jönköping University, JIBS, Commercial Law, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-289.

Full text

Abstract:

There are many Swedish companies active on the Chinese market, since China’s accession to the WTO the year 2001 China has gotten even more interesting. China’s WTO accession does not only make it easier for Swedish companies to be present in China, it also provides Chinese companies an increased opportunity to access the Swedish market. Currently Chinese companies active in Sweden only counts for a small share of the total amount of the foreign companies present in Sweden, while there are several Swedish companies present in China.The Chinese legislation for the various entities is extensive. Just as in Sweden, China applies a civil law system with a written constitution. While China is a communistic one-party state Sweden is democratic nation with several parties. The communistic legacy is reflected in the Chinese legislation. There are several types of entities that appeals to a foreign investor in the Chinese legislation while there in the Swedish legislation only exist one kind of entity that counts as a legal person with limited liability. In both nations there exists the possibility of establishing a Representative Office however it is not allowed to conduct any kind of profit making business. There is in neither state any severe obstacles from establishing a company, there is only a demand for residency within the EEA in the Swedish legislation. According to many Swedish companies present in China it seems that bureaucracy in China is the major difficulty, it is perceived as complicated and time-consumingFor foreign companies it is important to respect the culture in the foreign country. The Chinese culture is different from the western and there are some concepts that are valuable to be familiar with. Guanxi can be compared to having a powerful network which may perform miracle with the time-consuming Chinese bureaucracy and mianzi which is more than just having a good reputation. How the company is perceived is highly important in China.

APA, Harvard, Vancouver, ISO, and other styles

6

Möllerstedt, Lena. "Transfer Pricing : Svenska domstolars tillämpning av OECD Transfer Pricing Guidelines vid armlängdsprisberäkningar." Thesis, Jönköping University, JIBS, Commercial Law, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-359.

Full text

APA, Harvard, Vancouver, ISO, and other styles

7

Chola, Mwewa. "Reforming the Companies Act dispute resolution framework: a case for the establishment of a companies tribunal for Zambia." Master's thesis, University of Cape Town, 2015. http://hdl.handle.net/11427/15183.

Full text

Abstract:

Companies play a very important role in the economy of any country. A country's economic growth and development depend largely on whether or not its regulatory environment is conducive for enterprises to thrive. In recognition of the important role companies and businesses generally play in an economy, several developing countries have, in recent years, been carrying out reforms intended to enhance the ease of doing business in their respective countries. Zambia has been no exception. Some of the issues that are widely accepted as having an influence on the ease of doing business include the cost and length of dispute resolution for businesses. Therefore, it is unsurprising that some reforms aimed at, among other things, expediting and lowering the cost of commercial dispute resolution have taken place in Zambia. For example, the commercial list of the High Court was established in 1999with a view to expediting the resolution of commercial disputes. However, the cost of commercial dispute resolution remains of concern. The dissertation explores the Zambian Companies Act dispute resolution framework in a bid to consider its standing vis-Ã -vis enhancing Zambia's competitiveness in so far as the ease of doing business is concerned. It posits that the Companies Act resolution framework does not help Zambia's quest to enhance the ease of doing business on the dispute resolution front because it is predominantly anchored on recourse to court. A comparative study of current trends in company law dispute resolution is undertaken, which reveals a shift from reliance on the courts as the predominant dispute resolution forum to tribunal based dispute resolution. The dissertation ultimately recommends the establishment of a Companies Tribunal for Zambia as a measure that would contribute to lowering the cost of commercial dispute resolution - at least in the context of the Companies Act - and enhancing the ease of doing business in Zambia.

APA, Harvard, Vancouver, ISO, and other styles

8

Roberts, Joanna Elizabeth. "Establishment and microbial activity in relation to gene transfer in soil." Thesis, University of Exeter, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.296624.

Full text

APA, Harvard, Vancouver, ISO, and other styles

9

Mazire, Takudzwa. "Chinese investments in Africa: addressing and analysing labour, skills and technology transfer challenges." Master's thesis, Faculty of Law, 2020. http://hdl.handle.net/11427/32416.

Full text

Abstract:

This research paper provides an address and analysis of the challenges commonly faced under Chinese investments in Africa and seeks to address the question on what regulatory mechanism can be used to maximise the benefits of Chinese Investments in Africa. In doing so, this study seeks to clarify the nature activities that transpire under Chinese investment, this is because over the past decades there have been serious accusations of human rights violations, illegal practices and lack of technology and skills transfers amongst many other problems. In conducting this examination, this study, I consider the dynamic legal and policy framework that regulates the Chinese investments. This provides a vehicle through which the legality of Chinese investments actors can be tested. Secondly, an outline and discussion of two selected challenges namely, Labour relations and employment practices; lack of skill and technology transfers. These issues are analysed in depth from different perspectives and potential solutions will be provided. In addressing the challenges, I draw from the experience of South Africa in terms of employment practices and Huawei in Zimbabwe and South Africa case studies. The research ultimately concludes that the challenges faced under Chinese investments are not as described by critics but rather they are complex and differ from business to business. Therefore, the best solution may be to ensure effective enforcement and implementation of local laws to ensure compliance with the law. The study recommends that there is a need for Africa to have a uniform China policy and to take advantage of the FOCAC process to prioritise the areas critical to their national and continental development goals.

APA, Harvard, Vancouver, ISO, and other styles

10

Zhu, Ling. "A commercial outcome prediction system for university technology transfer using neural networks." Thesis, Brunel University, 2007. http://bura.brunel.ac.uk/handle/2438/4857.

Full text

Abstract:

This thesis presents a commercial outcome prediction system (CPS) capable of predicting the likely future monetary return that would be generated by an invention. The CPS is designed to be used by university technology transfer offices for invention assessment purposes, and is based on the data from their historical invention cases. It is aimed at improving technology transfer offices' invention assessment performance. Using qualitative critical factors suggested by literature. a prototype CPS based on decision tree induction was developed. The prediction performance achieved by the prototype CPS was unreliable. Three surveys with various technology transfer offices were then performed, and the findings were incorporated into a final version of the CPS, which was based on neural networks. Subject to information obtained in the surveys, a number of potentially predictive attributes were proposed to form part of the predictor variables for the CPS. The CPS starts with a number of data reduction operations (based on principal component analysis and decision tree techniques), which identify the critical predictor variables. The CPS then uses five neural-network training algorithms to generate candidate classifiers, upon which the final classification is based. The prediction results achieved by the CPS were good and reliable. Additionally, the data reduction operations successfully captured the most discriminative invention attributes. The research demonstrated the potential or using the CPS for invention assessment. However, it requires sufficient historical data from the technology transfer office using it to provide accurate assessments.

APA, Harvard, Vancouver, ISO, and other styles

11

Yasuchika, Kentaro. "Establishment of a highly efficient gene transfer system for mouse fetal hepatic progenitor cells." Kyoto University, 2003. http://hdl.handle.net/2433/149378.

Full text

APA, Harvard, Vancouver, ISO, and other styles

12

Rybkowski, Zofia Kristina. "Toward energy sustainability in Hong Kong : a life-cycle cost analysis case study on low thermal energy transfer envelopes for a mid-rise commercial building /." View abstract or full-text, 2004. http://library.ust.hk/cgi/db/thesis.pl?CIVL%202004%20RYBKOW.

Full text

Abstract:

Thesis (M. Phil.)--Hong Kong University of Science and Technology, 2004. Includes bibliographical references (leaves 96-102). Also available in electronic version. Access restricted to campus users.

APA, Harvard, Vancouver, ISO, and other styles

13

Roelofse, Johannes Jacobus (Hanno). "Economic feasibility study of the establishment of smallholder pig farmers for the commercial market : Empolweni case study." Thesis, Stellenbosch : Stellenbosch University, 2013. http://hdl.handle.net/10019.1/85703.

Full text

Abstract:

Thesis (MScEng)-- Stellenbosch University, 2013. ENGLISH ABSTRACT: Food security is a national priority, according to Section 27 of the South African Constitution. It states: “Every citizen has the right to have access to sufficient food and water, and that the state must by legislation and other measures, within its available resources, avail to progressive realisation of the right to sufficient food.” Nevertheless, while food security is clearly a government priority and regardless of the country being considered as self-sufficient in respect of food production, food insecurity remains a dire South African challenge. This study presents the improvement of smallholder pig farmers to a commercial standard with funding from the government as a potential means to address poverty and food insecurity in South Africa. Commercial standard pig farms as opposed to smallholder pig farms provide increased employment, food production, biosecurity and food safety. This investigative study evaluates the economic feasibility of a smallholder commercial pig farm in the Mamre area. The Empolweni community’s pig farmers serve as the case study and as an example of a typical smallholder pig farming community. Their current operations are studied, the requirements for a conversion to a commercial standard are assessed and the profitability and sustainability of the proposed commercial model is judged. The study’s findings indicate that specific scenarios (high production performance, large pig farm unit sizes, pork price increases or feed costs reductions) a commercial smallholder pig farm can achieve economic feasibility. However, trends indicate that there is low likelihood of the required conditions to achieve economic feasibility will be able to occur. The thesis judges only the potential economic feasibility of the case study, as opposed to the economic feasibility of commercial smallholder pig farmers on a national or regional level. AFRIKAANSE OPSOMMING: Voedsel sekuriteit is ‘n nasionale prioriteit en vorm deel van die Artikel 27 Grondwetlike regte in Suid-Afrika. Die Grondwet stel dat elke landsburger die reg op toegang tot voldoende voedsel en water het en dat die staat deur middel van wetgewing en ander maatreëls, binne sy beskikbare middele, progressiewe verwesenliking van die reg op voldoende voedsel moet laat geskied. Nietemin, alhoewel voedsel sekuriteit ongetwyfeld ‘n prioriteit van die regering is en ten spyte daarvan dat Suid-Afrika as selfonderhoudend ten opsigte van voedselproduksie gesien word, heers onvoldoende voedsel sekuriteit steeds. Hierdie studie stel die volgende moontlike oplossing voor: Suid-Afrikaanse kleinskaalse varkboere moet hul bedrywighede opgradeer na 'n kommersiële standaard. Verskeie redes kan gegee word waarom hierdie oplossing 'n gangbare opsie bied om armoede en voedselsekuriteit in Suid-Afrika teë te werk. Kommersiële varkboere, in teenstelling met kleinskaalse varkboere, bied verhoogde vlakke van voedselproduksie, werkskepping, biosekuriteit en veiliger voedingsbronne. Hierdie studie poog om die ekonomiese gangbaarheid van ‘n kleinskaalse kommersiële varkplaas in die Mamre omgewing te bepaal. Die Empolweni gemeenskap se varkboere dien as 'n gevallestudie van ‘n tipiese kleinskaalse varkboerdery gemeenskap. Hul huidige bedrywighede is ondersoek, die benodighede vir ‘n opgradering is bepaal en die winsgewendheid en volhoubaarheid van die kommersiële model is beoordeel. Bevindings toon dat vir spesifieke gevalle (hoë produksievlakke, groot varkplaaseenhede, varkprys verhogings en voerkoste verlagings) ‘n kommersiële kleinskaalse varkplaas ekonomiese gangbaarheid kan behaal. Alhoewel, tendense toon dat daar ‘n lae waarskynlikheid is dat die nodige kondisie om ekonomiese gangbaarheid te behaal sal kan plaasvind. Die tesis oorweeg slegs die ekonomiese gangbaarheid van die gevallestudie. Die ekonomiese gangbaarheid van kleinskaalse varkboere op ‘n nasionale of streeksvlak word dus nie ingesluit nie.

APA, Harvard, Vancouver, ISO, and other styles

14

Hans, Ralston Ronald. "Initial growth responses to controlled release fertilizer application at establishment of commercial forestry species in South Africa." Thesis, Stellenbosch : Stellenbosch University, 2013. http://hdl.handle.net/10019.1/85609.

Full text

Abstract:

Thesis (MScFor)--Stellenbosch University, 2013. ENGLISH ABSTRACT: In South Africa fertilizer applications at establishment is a common practice in the forestry industry. Recommendations are based on past research with conventional sources (CV) and as a result there have only been slight improvements in additional plantation production over recent years. The objective of this study was to investigate initial stand responses in terms of leaf are index (LAI), foliar nutrient content, biomass index (BI) and volume growth to the application of controlled release fertilizers (CRF) at re-establishment. Nitrogen (N), phosphorus (P) and potassium (K) were applied in a three way factorial combination to Pinus radiata at planting on a site in the Western Cape. The design was replicated five times across the study area. N (CRF) and P (CV) were applied in a two way factorial combination at planting to two Eucalyptus grandis x urophylla hybrids and Eucalyptus dunnii across three sites, one ex-agricultural and two re-establishment sites, on the Zululand coastal plain and the Midlands region. The design was replicated nine times on each study site. Harvesting residues were burnt on the eucalypt sites prior to establishment and may have had an impact on the responses found. An outbreak of Fusarium circinatum on the P. radiata site resulted in unexpected and extremely variable responses. An attempt to quantify the effect of the disease had limited success. The mean BI of the control treatment reached 25. The best CV and CRF treatments yielded improvements of 42 % and 83 % in BI over the control respectively, with only the CRF treatment difference being significant. Foliar analysis results revealed marginal to deficient concentrations of P and Mg being alleviated by the treatments in question. On the KZN Zululand sites there was a marked response of the hybrids to N with P having an additive effect on volume growth, LAI and foliar N content. Application of 120 g N and 20 g P per tree on the ex-agriculture site produced a volume of 8 m3 ha-1 at one year of age, a significant increase of 118 % and 80 % over the control and best CV treatment respectively. Application of 80 g N and 20 g P per tree, on the re-establishment site, yielded a volume of 24.6 m3 ha-1 at one year which equates to a significant 39 % and insignificant 7 % additional volume at one year over the control and best CV treatment respectively. A non-significant suppressive effect was found with 20 g CV P application only. At the KZN Midlands site, the major early response in height were to P application. Applications of 20 g CV P per tree, resulted in a mean height of 162.6 cm at seven months of age, a significant 28 % higher than the control. There was no significant effect of 80 g CRF N and 20 g CV P per tree respectively. CRF N applications up to 120 g per tree provide additional growth over recommended CV applications on coastal Zululand sites with low organic carbon (OC) content. On the KZN Midlands site with higher OC and clay content, early responses were limited to P fertilization only regardless of the fertilizer source. AFRIKAANSE OPSOMMING: Dit is algemene praktyk in die Suid Afrikaanse bosbou industrie om kunsmis tydens aanplanting toe te dien. Hierdie aanbeveling is gebasseer op navorsing resultate met konvensionele bronne (CV), gevolglik was slegs ‘n klein toename in bykomende plantasie produksie gemeet die afgelope paar jaar. Die doelwit tydens hierdie studie is om die aanvanklike reaksie van die bome in terme van blaar oppervlak indeks (LAI), blaar-voedingstof inhoud, biomassa indeks (BI) en volume op die toediening van beheerde vrylating kunsmis (CRF) tydens aanplanting vas te stel. Stikstof (N), fosfor (P) en kalium (K) is in drie-ledige kombinasie aan Pinus radiata op ’n plantasie in die Weskaap toegedien. Die ontwerp is vyf keer in die studiegebied herhaal. N en P is in twee-ledige kombinasie aan twee Eucalyptus grandis x urophylla hibriede en Eucalyptus dunnii op drie groeiplekke, een eks-landbou en twee eks-bosbou, op die Zoeloeland kusvlakte en in die Natalse Middellande toegedien. Die ontwerp is nege keer in elke studiegebied herhaal. Oesreste is voor aanplanting op die Eucalyptus groeiplekke verbrand. Die voorkoms van Fusarium circinatum op die P. radiata groeiplek het onverwagte en hoogs uiteenlopende reaksies tot gevolg gehad. ’n Poging om die effek van die siekte te kwantifiseer, was slegs gedeeltelik suksesvol. Die gemiddelde BI van die kontrole behandeling, was 25. Die beste CV en CRF behandeling het onderskeidelik 42 % en 83 % hoër BI as die kontrole groep gehad, waarvan slegs die CRF behandeling beduidend was. Blaarontleding het gewys dat daar marginale of ontoereikende konsentrasies van P en Mg was. In Zoeloeland het die Eucalyptus hibriede ’n beduidende reaksie op N en P getoon met meer volume groei, LAI en N inhoud. Die toediening van 120 g N en 20 g P per boom op die eks-landbou groeiplek het ’n volume van 8 m3 ha-1 op eenjarige ouderdom tot gevolg gehad. Dis beduidend beter met 118 % en 80 % onderskeidelik vir die kontrole en beste CV behandeling. Die toediening van 80 g N en 20 g P per boom op die hervestigde eks-bosbou groeiplek, het ’n volume van 24.6 m3 ha-1 op eenjarige ouderdom tot gevolg gehad. Dit is 39 % beduidend en 7 % onbeduidend addisionele volume op eenjarige ouderdom vir onderskeidelik die kontrole groep en beste CV behandeling. ’n Onbeduidende depressie effek is met die alleen toediening van 20 g CV P gevind. In die Natalse Middellande groeiplek het die toediening van P ‘n vroeë reaksie in hoogte groei veroorsaak. Die toediening van 20 g CV P per boom, het ’n gemiddelde hoogte van 162.6 cm op die ouderdom van sewe maande tot gevolg gehad. Dit is 28 % beduidend hoër as die kontrole. Die toediening van 80 g CRF N en 20 g CV P per boom was onbeduidend. Toedienings van CRF N tot en met 120 g per boom het in die kusgebiede van Zoeloeland met ‘n lae organiese koolstof (OC) inhoud, groter groei as die aanbevole CV toedienings gehad. Die Middellande groeiplek met ’n hoër OC en klei inhoud, was die vroeë reaksie alleenlik beperk tot P bemesting.

APA, Harvard, Vancouver, ISO, and other styles

15

Manoosingh, Celine. "Improving Functionality and Sustainability of Commercial Insulation: Experimental Study, Heat Transfer Modeling, Environmental Assessment." Scholar Commons, 2014. https://scholarcommons.usf.edu/etd/5265.

Full text

Abstract:

he Department of Energy names executing and integrating high-performance sustainable design and green building best practices a Strategic Sustainability Performance Plan goal under the Executive Order 13514 (U.S DOE, 2009). As sustainability becomes a primary goal for engineers, a decision making framework is needed to guide their choice of materials and processes; and then to carry out the evaluation of their chosen design. Sustainable design process, and the products developed through its application, work concurrently with functionality and sustainability evaluation methodologies to cultivate a continuous loop of design, implementation, assessment and improvement. In this context, an alternative insulation prototype exploring the use of evacuated packets of pyrogenic silica substituting for conventional insulation for refrigeration applications was developed and assessed. Assessment criteria included experimental comparison of heat transfer characteristics and the energy efficiency of the new insulation as well as its life cycle as it related to environmental sustainability. Results indicate that by utilizing alternative insulation design, heat flux decreased by an average of 36%, and energy efficiency improved by 5.1% over a 24 hour period. The new insulation design also resulted in improved environmental sustainability, resulting in a savings of 0.257 metric tons of CO2e over 20 years for a single unit. Results provide an alternative insulation design for use in commercial insulation applications, and a framework by which to assess the efficiency and environmental performance of similar products.

APA, Harvard, Vancouver, ISO, and other styles

16

Iacomini, Marcello Pietro. "Estabelecimento empresarial: negócios jurídicos pertinentes." Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/2/2132/tde-16082011-162044/.

Full text

Abstract:

A presente dissertação aborda os principais aspectos relacionados ao estabelecimento empresarial no ordenamento jurídico pátrio. O estudo fundamentou-se na doutrina nacional e, mormente na fecunda doutrina italiana, a qual teve um papel fundamental neste trabalho. No primeiro capítulo, analisaram-se os alicerces do direito comercial: o empresário, a empresa e o estabelecimento. Em seguida, estudou-se o estabelecimento empresarial, definindo-o, bem como sua natureza jurídica, elementos e outros aspectos. No terceiro capítulo, os princípios informadores do estabelecimento foram abordados. Em seguida, analisou-se a origem do instituto e a doutrina estrangeira, dando-se ênfase à doutrina italiana em virtude da semelhança entre os ordenamentos. Por derradeiro, o aspecto dinâmico do estabelecimento foi estudado. O estabelecimento empresarial foi abordado como objeto de negócios jurídicos translativos e constitutivos. Sempre à luz da doutrina italiana e da nacional. The present dissertation had the object to study the most important aspects related to the commercial establishment in the brazilian legal system. The study was based on national doctrinal research and mostly on productive Italian doctrine. The Italian legislation also had an import aspect in this work. In the first chapter, the foundations of commercial law were analyzed: enterpriser, enterprise and establishment. After that, commercial establishment was defined, and, as well, as its legal nature, elements and other aspects. In the third chapter, the principles that inform the commercial establishment were study. Finally, the dynamic aspect of commercial establishment was analyzed. The commercial establishment was studied as object in legal transactions. Always in regard to Italian and national doctrine.

APA, Harvard, Vancouver, ISO, and other styles

17

Shevade, Shantanu S. "Simulation of Turbulent Air Jet Impingement for Commercial Cooking Applications." Scholar Commons, 2018. https://scholarcommons.usf.edu/etd/7362.

Full text

Abstract:

The research work in this dissertation focuses on turbulent air jet heat transfer for commercial cooking applications. As a part of this study, convective heat transfer coefficient and its interdependency with various key parameters is analyzed for single nozzle turbulent jet impingement. Air is used as the working fluid impinging on the flat surface. A thorough investigation of velocity and temperature distributions is performed by varying nozzle velocity and height over diameter ratio (H/D). Nusselt number and Turbulent Energy are presented for the impingement surface. It was found that for H/D ratios ranging between 6 and 8, nozzle velocities over 20 m/s provide a large percentage increase in heat transfer. Single nozzle jet impingement is followed by study of turbulent multi-jet impingement. Along with parameters mentioned above, spacing over diameter ratio (S/D) is varied. Convective heat transfer coefficient, average impingement surface temperature and heat transfer rate are calculated over the impingement surface. It was found that higher S/D ratios result in higher local heat transfer coefficient values near stagnation point. However, increased spacing between the neighboring jets results in reduced coverage of the impingement surface lowering the average heat transfer. Lower H/D ratios result in higher heat transfer coefficient peaks. The peaks for all three nozzles are more uniform for H/D ratios between 6 and 8. For a fixed nozzle velocity, heat transfer coefficient values are directly proportional to nozzle diameter. For a fixed H/D and S/D ratio, heat transfer rate and average impingement surface temperature increases as the nozzle velocity increases until it reaches a limiting value. Further increase in nozzle velocity causes drop in heat transfer rate due to ingress of large amounts of cold ambient air in the control volume. The final part of this dissertation focuses on case study of conveyor oven. Lessons learned from analysis of single and multi-jet impingement are implemented in the case study. A systematic approach is used to arrive to an optimal configuration of the oven. As compared to starting configuration, for optimized configuration the improvement in average heat transfer coefficient was 22.7%, improvement in average surface heat flux was 24.7% and improvement in leakage air mass flow rate was 59.1%.

APA, Harvard, Vancouver, ISO, and other styles

18

Vargas, Galdos Dante Miguel Marcial. "Quantification of Soy Isoflavones in Commercial Eggs and Their Transfer from Poultry Feed into Eggs and Tissues." The Ohio State University, 2009. http://rave.ohiolink.edu/etdc/view?acc_num=osu1236706764.

Full text

APA, Harvard, Vancouver, ISO, and other styles

19

Weber, Eckhardt. "Transfer of undertakings - the protection of employment in South Africa from adopting European law to present problems of Section 197 of the Labour Relations Act." Master's thesis, University of Cape Town, 2012. http://hdl.handle.net/11427/4575.

Full text

APA, Harvard, Vancouver, ISO, and other styles

20

Dreijer, Catarina, and Caroline Samuelsson. "Documentation requirements on transfer pricing : A comparative study of international guidelines." Thesis, Jönköping University, JIBS, Commercial Law, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-530.

Full text

Abstract:

Utgångspunkten för denna magisteruppsats är en komparativ studie av internationella riktlinjer för dokumentation av internprissättning.Internprissättning reglerar hur närståendetransaktioner inom internationella koncerner skall värderas. Då de inblandade parterna står i intressegemenskap med varandra kan villkoren bakom transaktionerna skilja sig från vad oberoende parter skulle kommit överens om. Det är därmed svårt att bestämma ett korrekt pris på de besläktade transaktionerna, varför internpriser skall bedömas i enlighet med armlängdsprincipen.För att kunna bevisa att aktuella transaktioner gjorts på armlängds avstånd måste en internationell kon-cern upprätta dokumentation som visar hur priserna bestämts och varför de skall anses vara armlängdsmässiga. Dokumentation är därmed ett försök att bestämma internpriser i överensstämmelse med armlängdsprincipen.Trots att armlängdsprincipen följs av de flesta skattemyndigheter i bedömningen av internpriser, appliceras den på olika sätt. Kravet att möta flertalet olika nationella regelverk skapar ökade kostnader för de internationella företagsgrupperna. De löper dock stor risk att bli utsatta för dubbelbeskattning eller dokumentationsrelaterade sanktioner om de inte uppfyller respektive lands krav.För att underlätta den administrativa bördan samt de kostnader som uppstår har OECD utvecklat rikt-linjer gällande internprissättning, “The OECD Transfer Pricing Guidelines”, där kapitel V reglerar do-kumentation. Riktlinjerna grundar sig på principer om en sund företagsanda (prudent business manage-ment), vilket betyder att skattemyndigheters behov av information skall vägas mot den kostnad och börda det innebär för skattebetalaren att samla in eller upprätta dokumenten.PATA och EU har i respektive handelsområde försökt harmonisera de nationella dokumentationskraven genom att presentera nya internationella föreskrifter inom ramen för OECDs riktlinjer. I en strävan att efterfölja den internationella utvecklingen vad gäller dokumentation av internpriser har Sveriges Regering gett ut en proposition där införande av nationella dokumentationskrav för internprissättning föreslås.Ett grundläggande problem gällande det aktuella området är de olika synsätten på armlängdsprincipens fastställande. Harmonisering av endast dokumentationskrav kan därför inte ensamt lösa problemen med armlängdsmässig internprissättning. Vidare innebär de utvärderade instrumenten en harmonisering på högsta nivå, varför syftet att underlätta skattebetalares börda och kostnader ej heller uppfylls. In this master thesis a comparative study is made regarding the international guidelines on transfer pricing documentation.International transfer pricing deals with the valuation of intragroup crossborder transactions. As the involved parties share interests to such an extent that the terms and conditions of their transactions could differ to what unrelated parties would agree on, it is complicated to properly price the controlled transactions. The transactions are therefore to be determined in accordance with the arm’s length principle.In order to show the arm’s length nature of controlled cross-border transactions an MNE must provide transfer pricing documentation demonstrating how the prices have been determined and why they are at arm’s length. Documentation is thus an endeavour to determine transfer prices in accordance with the arm’s length principle.Even though the arm’s length principle is used by most tax authorities when regulating transfer prices, the application of the principle differs. This imposes massive compliance costs for MNEs trying to meet the transfer pricing documentation requirements of numerous jurisdictions. However, the MNEs are at great risk of being exposed to double taxation or documentationrelated penalties if they do not meet the above mentioned documentation requirements.In order to ease the burden on MNEs, OECD has developed transfer pricing guidelines wherein Chapter V deals with the problems of transfer pricing documentation. The OECD Transfer Pricing Guidelines on documentation are founded on the principles of prudent business management, which means that the tax authorities´ need for information should be balanced by the cost and burden for the taxpayer of obtaining or creating the documents in question.PATA and the EU have, by presenting new international frameworks, tried to harmonise national documentation requirements for their respective trade areas within the limits of the OECD Transfer Pricing Guidelines. In an attempt to follow the international developments regarding transfer pricing documentation, the Swedish Government has proposed a draft bill for national rules on documentation.A fundamental problem within the area is the different approaches in assessing the arm’s length principle and harmonisation of documentation in itself cannot solve this issue. Moreover, since the evaluated frame-works signify harmonisation on the highest level, the efforts to ease the compliance burden for taxpayers cannot be reached.

APA, Harvard, Vancouver, ISO, and other styles

21

Yin, Zhanhai. "Establishment of a clonal immortalized human mesenchymal stem cell line expressing hTERT using lentiviral gene transfer." Diss., lmu, 2012. http://nbn-resolving.de/urn:nbn:de:bvb:19-145290.

Full text

APA, Harvard, Vancouver, ISO, and other styles

22

Strydom, Jannie Daniel. "Share-milking as an alternative business model for the successful establishment of black commercial dairy farmers in South Africa." Diss., University of Pretoria, 2016. http://hdl.handle.net/2263/60861.

Full text

Abstract:

South African milk producers supply around 8.4 million litres of milk per day. The monetary value of this supply results in a contribution of approximately 6.7% to the gross value of agricultural production. In 2015 producer income was estimated at R14 900 million with an investment capital of around R32 500 million. In South Africa the dairy industry is the fourthlargest of all agricultural industries, creating approximately 20 000 sustainable job opportunities, excluding up and downstream opportunities (MPO, 2016). Both small and large businesses are affected by global trends that are the driving forces behind major changes in the dairy industry. Agri-businesses and farmers are exploring methods to change their strategies, business models and production systems to be able to sustain their competitiveness in the global market. Entry barriers to the global markets and local industry are capital intensive, costly and complex (OABS, 2014). In South Africa the tendency exists where the larger commercial dairy farms are expanding by incorporating smaller farming units. This tendency exists in most countries around the world. This trend will certainly increase the entry barriers for establishing black commercial dairy farmers, despite the pressure of transformation in South Africa. In fact, they would be at greater risk of business failure compared to their more established counterparts in the formal sector due to the lack of access to critical resources and relevant experience. Therefore, alternative business models should be evaluated and implemented to assist with the establishment of black commercial dairy farmers in South Africa. Kirsten and Sartorius (2002) referred to the formation of partnerships between small-scale farmers and thereby increasing their marketing power and enabling them to compete against large-scale farmers. These partnerships would allow the smaller farmers to enjoy the same benefits that their larger counterparts enjoy, as well as reduce managerial inputs required and transaction costs. Milk SA (2014) refers to various success stories of transformation in the primary dairy industry. All of these success stories are based on share-milking agreements, hence the research on how share-milking contributes to the successful establishment of black commercial dairy farmers. The availability of suitable land for dairy production where emerging farmers can be established is also becoming a major constraint. Suitable coastal land will become exhausted; therefore, there is a need for alternative models to establish emerging farmers. Both communal land and privately owned land are currently being used for share-milking projects. The primary dairy industry is not excluded from the proposal stating that all commercial farmers should cede 50% of their land to farmworkers; hence Agri SA's proposal and presentation to the Department of Rural Development and Land Reform (DRDLR). According to Agri SA (2015), proposals should: ● "comply with the Constitution of South Africa; ● give full recognition to economic and market actualities; ● not necessarily be dependent on state support; while ● utilising the potential of private-public partnerships as far as possible; ● adhere to the NDP framework" (Agri SA, 2015). Agri SA (2015) referred to the share-milking scheme at Reebok Rant as an alternative to the 50/50 proposal from Government. Dissertation (MSc (Agric))--University of Pretoria, 2016. Agricultural Economics, Extension and Rural Development MSc (Agric) Unrestricted

APA, Harvard, Vancouver, ISO, and other styles

23

Kim, Tae Hyung. "Three essays on international economics : international technology transfer, domestic content protection, real exchange rate dynamics under currency substitution /." Thesis, Connect to this title online; UW restricted, 1995. http://hdl.handle.net/1773/7438.

Full text

APA, Harvard, Vancouver, ISO, and other styles

24

Quttineh, Yousef. "Transfer Pricing Profit Split Methods : A Practical Solution?" Thesis, Jönköping University, JIBS, Commercial Law, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-11107.

Full text

Abstract:

The purpose of this master’s thesis is to explain and analyze whether today’s existing regulations provide sufficient guidance on how to apply the Profit Split Method (PSM) in practice. Since the enterprises’ profits arising from intra-group transactions increases, the tax base for any government also becomes larger and more important. This issue will likely become even more problematic as the globalization branches out and the majority of the global trade is undertaken between associated enterprises.In order to satisfy all parts and serve the dual objective of securing an appropriate tax base in each jurisdiction and avoiding double taxation, one ambition of the OECD is to harmonize the transfer pricing rules and make them become more uniform. An area in which this goal can be accomplish is at an international level such as the OECD; an important developer in the field of transfer pricing. Different transfer pricing methods has been developed which can be applied by both taxpayers and tax authorities to determine a correct transfer price. Six of these methods has gained international acceptance, although to a more or less extent among various countries, and one of these methods is the PSM. In the years between 1979 and 1995, the OECD had a reluctant standpoint of accepting the application of any transfer pricing method based on profits, such as the PSM. This hesitant viewpoint changed in the existing TPG which explicitly stipulates that the PSM could provide a transfer pricing estimation in accordance with the ALP, which should be accepted in exceptional cases.There are certain situations where a PSM possibly will provide the most appropriate arm’s length result. Since the principle of economics can create complex business environments of both vertical and horizontal integration, contributions of valuable intangibles on both sides of the cross-border transaction, the PSM might be the only method which can be employed. A relevant issue which need to be enlightened is whether the existing guidance provided by the OECD and USA is sufficient from a practitioners and tax administration point of view, or is more guidance needed to better understand the issues surrounding the concept of the PSM. The fact that OECD insist of using comparables to the highest extent as possible when employing the PSM entails practical problems, since it is rather a rule than an exception that reliable comparables cannot be found when valuable intangibles are involved.The Arthur of this master’s thesis has identified three key conclusions which might facilitate how PSM issues can be handled in the future and improve the existing PSM guidance. These conclusions are the need for a uniform PSM interpretation, the need for additional flexibility and acceptance, and the need for additional TPG guidance.

APA, Harvard, Vancouver, ISO, and other styles

25

O'Connor, Thomas Joseph III. "Power Converter Design for Maximum Power Transfer and Battery Management for Vibration-Based Energy Harvesting on Commercial Railcars." Thesis, Virginia Tech, 2015. http://hdl.handle.net/10919/54031.

Full text

Abstract:

Although the locomotive of a train is energized, in general, other railcars are not. This prevents commercial rail companies from installing sensor equipment on the railcars. Thus, several different solutions have been proposed to provide energy for commercial railcars. One such solution is a vibration-based energy harvester which can be mounted in the suspension coils of the railcar. The harvester translates the linear motion of the suspension vibration into rotational motion to turn a 3-phase AC generator. When subjected to real-world suspension displacements, the harvester is capable of generating peak energy levels in excess of 70 W, although the average energy harvested is much lower, around 1 W. A battery pack can be used to store the useful energy harvested. However, a power conditioning circuit is required to convert the 3-phase AC energy from the harvester into DC for the battery pack. The power converter should be capable of extracting maximum power from the energy harvester as well as acting as a battery manager. Experimental results with the energy harvester conclude that maximum power can be extracted if the harvester is loaded with 2 . In order to maintain a constant input impedance, the duty cycle of the power converter must be fixed. Conversely, output regulation requires the duty cycle to change dynamically. Consequently, there is a tradeoff between extracting maximum power and prolonging the battery life cycle. The proposed converter design aims to achieve both maximum power transfer and battery protection by automatically switching between control modes. The proposed converter design uses an inverting buck-boost converter operating in discontinuous conduction mode to maintain a constant input impedance through a fixed duty cycle. This constant input impedance mode is used to extract maximum power from the harvester when the battery is not close to fully charged. When the battery is near fully charged, extracting maximum power is not as important and the duty cycle can be controlled to regulate the output. Specifically, one-cycle control is used to regulate the output by monitoring the input voltage and adjusting the duty cycle accordingly. Finally, the converter is designed to shut down once the battery has been fully charged to prevent overcharging. The result is a power converter that extracts maximum power from the energy harvester for as long as possible before battery protection techniques are implemented. Previous related studies are discussed, tradeoffs in converter design are explained in detail, and an experimental prototype is used to confirm operation of the proposed control scheme. Master of Science

APA, Harvard, Vancouver, ISO, and other styles

26

Hasanbegovic, Jasmina. "Attribution of Profits to Dependent Agent Permanent Establishments : The dual taxpayer approach versus the single taxpayer approach." Thesis, Jönköping University, JIBS, Commercial Law, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-11417.

Full text

Abstract:

Business profits constitute the main part of income derived through international business and these profits are only to be taxed in the home state of the enterprise. However, if the enterprise conducts business in a host state through a PE, the profits attributable to the PE are taxable in the host state. Article 7 of the OECD Model Tax determines the profits attributable to the PE.Nevertheless, Member States have interpreted Article 7 of the OECD Model Tax Convention in various ways. In order to provide consensus the OECD adopted an authorised OECD approach for attributing profits to PEs.The first part of the purpose of this thesis is to study the Swedish approach for attributing profits to dependent agent PEs in relation to the authorised OECD approach. An enterprise from the home state can be considered to have a dependent agent PE in the host state if it conducts business in the host state through a dependent agent located therein. This is provided that the agent has the authority to conclude contracts in the name of the enterprise and exercises this authority regularly.Under the authorised OECD approach for profit attribution to dependent agent PEs it is possible to allocate profits to the PE in excess of the arm’s length remuneration paid to the dependent agent. Thereby, the OECD has adopted the dual taxpayer approach as the authorised OECD approach.According to the author’s opinion the Swedish perspective regarding profit attribution to dependent agent PEs differs from the authorised OECD approach as the dual taxpayer approach so far has not been applied in Sweden. Furthermore, it differs as the attribution of capital to PEs is not allowed according to case law and as far as the recognition of internal dealings is concerned.When the OECD adopted the dual taxpayer approach as the authorised OECD approach another method was available; the single taxpayer approach. In line with this approach no further profits in excess of the arm’s length remuneration to the dependent agent can be attributed to the dependent agent PE. However, the single taxpayer approach was rejected as the authorised OECD approach, which has lead to disagreement within the international tax community.Therefore, the second part of the purpose of this thesis is to study to what extent the authorised OECD approach is sustained. This is done by analysing reactions to the single and dual taxpayer approach among business and academic circles.The author believes that reactions against the dual taxpayer approach mainly arise in situations when an enterprise in the host state gives rise to a dependent agent PE. Therefore, the authorised OECD approach should have recognised that different types of dependent agent PEs might arise and the approach is only sustained to the extent that a person belonging to the foreign enterprise leads to the existence of a dependent agent PE.

APA, Harvard, Vancouver, ISO, and other styles

27

Jensen, Charlotte, and Therese Nyberg. "A FEASIBILITY STUDY FOR THE ENVIRONMENTAL IMPACT ASSESSMENT OF THE ESTABLISHMENT OF THE TRANSFER- AND RECYCLING STATION IN GABORONE, BOTSWANA." Thesis, Mälardalens högskola, Akademin för ekonomi, samhälle och teknik, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-25847.

Full text

APA, Harvard, Vancouver, ISO, and other styles

28

Loureiro, Eleonora Rodrigues. "Expansão dos correspondentes bancários no Brasil: uma análise empírica." Universidade de São Paulo, 2011. http://www.teses.usp.br/teses/disponiveis/12/12138/tde-16032012-191316/.

Full text

Abstract:

Nos últimos anos houve uma importante expansão na presença de correspondentes bancários em diversas regiões do Brasil. Correspondentes bancários são estabelecimentos comerciais, como lotéricas, correios ou farmácias que, além de sua atividade principal, oferecem serviços de alguma instituição financeira. Eles consistem em uma inovação que reduz os custos e diminui a necessidade de escala na oferta de serviços financeiros, aumentando assim a capacidade de alcance das instituições financeiras. Como é um tema recente para a literatura de desenvolvimento financeiro, ele ainda é muito pouco estudado. O objetivo desse trabalho é compreender o processo de propagação dos correspondentes bancários no país. Os resultados mostram uma relação de substituição entre agências bancárias e correspondentes. Além disso, há evidências de que o público atendido pelos correspondentes não é completamente igual ao atendido pelas agências, uma vez que os resultados indicam que os correspondentes se direcionam para regiões de menor renda. Também se verificou que o total per capita de indivíduos recebendo benefícios governamentais (Bolsa Família e INSS) é um fator influenciando a expansão dos correspondentes e que sua a oferta para beneficiários do INSS pode estar relacionada ao advento do crédito consignado. Não foram encontradas evidências de que os correspondentes se direcionam para regiões isoladas. In the past few years, there has been an important growth in the presence of banking correspondents in many regions of Brazil. Banking Correspondents are retail agents, like post offices, lottery kiosks and drugstores that, in addition to its main activity, offer services of some financial institution. They consist of an innovation that reduces costs and the scale needed to offer financial services, therefore improving financial institutions\' reach. As it is a recent subject to the literature of financial development, it has not yet been properly studied. The main goal of this work is to understand the expansion process of banking correspondents in Brazil. The results show the existence of a substitution relationship between bank branches and correspondents. In addition, there are evidences that the correspondents\' public is not completely equal to the bank branches\' because the results indicate that correspondents direct themselves to regions with lower income. Moreover, it was verified that government benefits are a factor influencing correspondents\' expansion and that its offer to beneficiaries of INSS might be related to the advent of payroll loans. No evidences were found that the correspondents direct themselves to isolated regions.

APA, Harvard, Vancouver, ISO, and other styles

29

Sheikh, Muhammad Hassan. "Time-Modulated Array Co-Simulation with the Aid of Commercial Software." Master's thesis, Alma Mater Studiorum - Università di Bologna, 2017. http://amslaurea.unibo.it/13957/.

Full text

Abstract:

This thesis report exhibits an integrated Electromagnetic/Circuit level technique to analyze the time modulated arrays. I restate this work in commercial software which was already developed in CAD domain i.e. combining the exact harmonic balanced based analysis of non-linear switches with the electromagnetic characterization of the radiating elements. In this commercial software I try to perform a full-wave co-simulation to compute the radiated far-field envelope to show the array behavior. Simulation in this new software allows a precise evaluation of several non-linear performance aspects of the radiating system, such as power usage capabilities and the switch modulation frequency boundary. Secondly I also discuss a TMA wireless power transfer technique which is based on two step procedure. In this case I carry out the full wave co-simulation in this new commercial software to analyze the antenna array with modulated non-linear feeding network. Schottky-diode based network provide proper modulated RF excitations of the array elements. Therefore, the array architecture is extremely simple, if compared to phased arrays, only simple control circuit board.

APA, Harvard, Vancouver, ISO, and other styles

30

Gupta, Mohit. "Establishment of Relationships between Coating Microstructure and Thermal Conductivity in Thermal Barrier Coatings by Finite Element Modelling." Thesis, Högskolan Väst, Institutionen för ingenjörsvetenskap, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hv:diva-3247.

Full text

Abstract:

Plasma sprayed Thermal Barrier Coating systems (TBCs) are commonly used for thermal protection of components in modern gas turbine application such as power generation, marine and aero engines. The material that is most commonly used in these applications is Yttria Partially Stabilized Zirconia (YPSZ) because of this ceramic’s favourable properties, such as low thermal conductivity, phase stability to high temperature, and good erosion resistance. The coating microstructures in YPSZ coatings are highly heterogeneous, consisting of defects such as pores and cracks of different sizes which determine the coating’s final thermal and mechanical properties, and the service lives of the coatings. Determination of quantitative microstructure–property correlations is of great interest as experimental procedures are time consuming and expensive. Significant attention has been given to this field, especially in last fifteen years. The usual approach for modelling was to describe various microstructural features in some way, so as to determine their influence on the overall thermal conductivity of the coating. As the analytical models over-simplified the description of the defects, various numerical models were developed which incorporated real microstructure images.This thesis work describes two modelling approaches to further investigate the relationships between microstructure and thermal conductivity of TBCs. The first modelling approach uses a combination of a statistical model and a finite element model which could be used to evaluate and verify the relationship between microstructural defects and thermal conductivity. The second modelling approach uses the same finite element model along with a coating morphology generator, and can be used to design low thermal conductivity TBCs. A tentative verification of both the approaches has been done in this work.

APA, Harvard, Vancouver, ISO, and other styles

31

Robinson, Kenneth Patrick. "Cooperation using a robotic ad hoc network made from Bluetooth, JXTA, OSGi and other commercial off the shelf (COTS) products." Queensland University of Technology, 2008. http://eprints.qut.edu.au/26038/.

Full text

Abstract:

Abstract - Mobile devices in the near future will need to collaborate to fulfill their function. Collaboration will be done by communication. We use a real world example of robotic soccer to come up with the necessary structures required for robotic communication. A review of related work is done and it is found no examples come close to providing a RANET. The robotic ad hoc network (RANET) we suggest uses existing structures pulled from the areas of wireless networks, peer to peer and software life-cycle management. Gaps are found in the existing structures so we describe how to extend some structures to satisfy the design. The RANET design supports robot cooperation by exchanging messages, discovering needed skills that other robots on the network may possess and the transfer of these skills. The network is built on top of a Bluetooth wireless network and uses JXTA to communicate and transfer skills. OSGi bundles form the skills that can be transferred. To test the nal design a reference implementation is done. Deficiencies in some third party software is found, specifically JXTA and JamVM and GNU Classpath. Lastly we look at how to fix the deciencies by porting the JXTA C implementation to the target robotic platform and potentially eliminating the TCP/IP layer, using UDP instead of TCP or using an adaptive TCP/IP stack. We also propose a future areas of investigation; how to seed the configuration for the Personal area network (PAN) Bluetooth protocol extension so a Bluetooth TCP/IP link is more quickly formed and using the STP to allow multi-hop messaging and transfer of skills.

APA, Harvard, Vancouver, ISO, and other styles

32

Yin, Zhanhai [Verfasser], and Wolf [Akademischer Betreuer] Mutschler. "Establishment of a clonal immortalized human mesenchymal stem cell line expressing hTERT using lentiviral gene transfer : no / Zhanhai Yin. Betreuer: Wolf Mutschler." München : Universitätsbibliothek der Ludwig-Maximilians-Universität, 2012. http://d-nb.info/1024658546/34.

Full text

APA, Harvard, Vancouver, ISO, and other styles

33

Papadopoulos, Alexandra, and Jian Yousif. "Svenska sjukvårdsföretagens internationalisering : En studie om internationalisering av sjukvårds- och omsorgstjänster." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-24194.

Full text

Abstract:

Syfte: Studien syftar till att undersöka internationaliseringsprocessen hos svenska sjukvårds-och omsorgsföretag som tillhandahåller sjukvårdstjänster. Dessutom kommer studien att undersöka svårigheter, möjligheter och framtidsutsikter i samband med sjukvårds-och omsorgsföretagens internationalisering. Metod: Denna studie har genomförts genom tillämpningen av en kvalitativ metod och en deduktiv ansats. Informationen hämtad från studiens primärdata och sekundärdata har varit grunden för undersökningens analys och slutsats. Slutsats: Företagens internationaliseringsprocess har sett olika ut beroende på företagens struktur och hur de arbetar med sjukvård och omsorg vilket lett till olika val av strategi. Svårigheterna har varit i form av skillnader i lagar, regler, kultur och olika sjukvårdssystem som finns i olika länder. Den största möjligheten från en internationalisering har varit förvärv av ny kunskap och kunskapsutbytet mellan länder. Framtidsutsikterna för sjukvårdsföretagen innefattar stora möjligheter i samband med utvecklingen runtom i världen som ökar efterfrågan på effektiva sjukvårdslösningar.

APA, Harvard, Vancouver, ISO, and other styles

34

Paden, Holly Noelle. "Contamination of Fresh Produce with Human Pathogens in Domestic and Commercial Kitchens." The Ohio State University, 2018. http://rave.ohiolink.edu/etdc/view?acc_num=osu1525710038777157.

Full text

APA, Harvard, Vancouver, ISO, and other styles

35

Tennemar, Johan, and Erik Koponen. "Practical applicability of methods to determine the transfer price of intangibles." Thesis, Jönköping University, JIBS, Commercial Law, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-7680.

Full text

Abstract:

This master’s thesis discusses and analyzes difficulties in transfer pricing methods’ applicability to intangibles. With basis from the OECD Transfer Pricing Guidelines and the U.S. regulations, this thesis investigates applicable methods in legislation, theory, recommendations, case law and how they are applied in practice.The OECD Guidelines do not provide an exact solution to the valuation of a transfer of intangibles between controlled parties. It refers to the arm’s length principle to determine whether the price set for a transfer between controlled parties is the same, as unrelated parties would have paid, under the same circumstances.The best method rule used in the U.S. has no preferred order of application although it provides specific methods to be applied to intangibles. In the U.S., as in most countries (and recommended by the OECD), the Comparable Uncontrolled Price/Comparable Uncontrolled Transaction methods are considered most reliable if comparables can be identified.The profit split method is recommended if there are no comparable transactions available and is applicable to non-routine intangibles. Other methods that require comparables are however used in the application of the profit split method to set an arm’s length price on routine functions. This method will probably become more popular in the future since it is not as dependent on comparables as most other transfer pricing methods.There are several other methods and approaches to the arm’s length principle, which shows the complexity of intangibles and the ambition to find some form of standard.This master’s thesis has identified the problems with most of the methods applied to intangibles relying on comparables to some extent. The comparability factors concerning intangibles are a problem, as they are difficult to apply strictly and a frequent problem is the limited access to information. A majority of available agreements published in databases are strongly focused on U.S. based enterprises transactions and rarely disclose all the required details. As a result, the comparables used become less reliable since the geographical area, size of the enterprise and functions compared seldom are comparable with the tested party or transaction. In some industry sectors, it is almost impossible to find independent comparables, especially for non-routine intangibles.The discrepancy between theory and practice is shown through the usage and acceptance by tax authorities and courts, of comparables without sufficient comparability. This simplified and practical approach to transfer pricing derives from the limited availability of information and the need to avoid unreasonable requirements on the MNEs to produce transfer pricing benchmarking in particular and documentation in general. Denna magisteruppsats diskuterar och analyserar svårigheterna med internprissättningsmetoders tillämplighet på immateriella tillgångar. Med utgångspunkt från OECD:s riktlinjer och de amerikanska reglerna, undersöker denna uppsats lagstiftningen, teorin, rekommendationer och rättsfall rörande tillämpliga metoder och hur de tillämpas i praktiken.OECD:s rekommendationer ger ingen direkt lösning på värderingen av transaktionen av immateriella tillgångar mellan parter i intressegemenskap. Den hänvisar till armlängdsprincipen för att avgöra huruvida priset på en transaktion mellan kontrollerade parter är samma som okontrollerade parter skulle ha betalat under samma omständigheter.Best method rule som används i USA ger inget krav på i vilken ordning metoderna ska användas även om den omfattar särskilda metoder som skall tillämpas på immateriella tillgångar. I USA, liksom i de flesta länder (och rekommenderat av OECD), anses Comparable Uncontrolled Price/Comparable Uncontrolled Transaction metoderna vara de mest tillförlitliga om jämförbara transaktioner kan identifieras.Profit split metoden rekommenderas om det inte finns några jämförbara transaktioner tillgängliga och kan användas på icke rutinmässiga immateriella tillgångar. Andra metoder som kräver jämförbara transaktioner används dock vid tillämpningen av profit split metoden för att bestämma ett armslängdsmässigt pris på rutinmässiga funktioner. Denna metod kommer troligen att bli mer populärt i framtiden eftersom den inte är lika beroende av jämförbara transaktioner som de flesta andra internprissättningsmetoder.Det finns flera andra metoder och strategier för att bestämma ett armlängsmässigt pris vilket visar immateriella tillgångars komplexitet och ambitionen att hitta någon form av standard.Denna magisteruppsats har påvisat problematiken med att de flesta metoder som tillämpas på immateriella tillgångar använder i viss utsträckning jämförbara transaktioner. Kompabilitetskraven på de jämförbara immateriella tillgångarna utgör ett problem eftersom de är svåra att tillämpa strikt och ett återkommande problem är den begränsade tillgången till information. En majoritet av de tillgängliga avtalen publiceras i databaser som är starkt fokuserad på amerikanska företags transaktioner och sällan ges alla nödvändiga uppgifter. Detta resulterar i sämre tillförlitlighet på de jämförbara transaktionerna, eftersom det geografiska området, storleken på företagen och dess funktioner sällan är jämförbara med de testade parterna eller transaktionerna. I vissa branscher är det näst intill omöjligt att hitta oberoende jämförbara transaktioner, särskilt för icke-rutinmässiga immateriella tillgångar.Skillnaden mellan teori och praktik visas genom användandet, skattemyndigheters och domstolars accepterande, av transaktioner utan tillräcklig jämförbarhet. Detta förenklade och praktiska tillvägagångssätt beror på den begränsade tillgången på information och behovet av att undvika orimliga krav på multinationella företag att producera jämförbarhetsanalyser och dokumentation till internprissättningen

APA, Harvard, Vancouver, ISO, and other styles

36

Vrana, Amela, and Johanna Andersson. "Article 43 EC - A Freedom with Limitations? : What Constitutes a "Wholly Artificial Arrangement"?" Thesis, Jönköping University, Jönköping International Business School, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-816.

Full text

Abstract:

AbstractThe freedom of establishment in Articles 43 and 48 EC is a fundamental freedom within the EU meaning that companies are free to set up secondary establishments in any other Member State. The freedom of establishment is an important means to achieve the com-pletion of the internal market and therefore it is important that this freedom is protected. Member States are obliged to legislate in accordance with the objectives of the fundamental freedoms, still Member States are restricting Articles 43 and 48 EC by applying discrimina-tory national legislation regarding direct taxation. In the Cadbury Schweppes judgment from September 2006 the ECJ found the British CFC legislation to be contrary to Community law. The purpose of CFC legislation is to prevent tax avoidance by conferring additional tax upon companies having subsidiaries in low tax states. According to the judgment in Cadbury Schweppes, if the CFC rules are too general in its application they are violating the freedom of establishment. Hence, the CFC legislation must be aimed specifically at “wholly artificial arrangements” aimed at circumventing national tax normally payable. Therefore it is of importance, in the context of applying CFC rules, to clarify the difference between use and abuse of freedom of establishment. It is also important to note that the CFC rules ap-ply even when a subsidiary is established outside the EU.The concept of abuse of Community law has been developed through case law and prohib-its companies to improperly use the provisions of Community law in order to circumvent national legislation. Even if an establishment in another State is made to avoid tax in the State of origin, it is not necessarily abuse of the freedom of establishment since companies are allowed to choose to establish subsidiaries in the Member States with least restrictive rules. The ECJ stated that establishing subsidiaries with the sole purpose to benefit from the lower tax regime do not constitute an abuse of the freedom of establishment as long as the subsidiaries pursue genuine economic activity. The criteria for what is regarded as eco-nomic activity has been discussed in both value added tax and direct tax cases. The re-quirements so far is that the subsidiary established has to be physically present in the host State on a durable basis and have staff and equipment to a certain degree. The ECJ has as-sessed the criteria similarly in value added tax and direct tax cases and stated that the activ-ity has to be considered per se and without regard to its purpose or result. The activity also has to be based on objective factors and be ascertainable by third parties.The Cadbury Schweppes case is the first case in the area of CFC legislation and the Court has provided little guidance regarding what constitutes a “wholly artificial arrangement”. As a consequence of this judgement some Member States have already changed their CFC legis-lation to comply with Community law. Nevertheless, there are cases pending before the ECJ that are further questioning the application of CFC rules and how to define a “wholly artificial arrangement”. The judgement of these cases may result in more changes in the na-tional legislation of the Member States. The future development of the difference between use and abuse of freedom of establishment is important for the protection of the principle of legal certainty. A clarification of what constitutes a “wholly artificial arrangement” will improve the foreseeability for companies and their cross-border transactions will be more efficient. SammanfattningEtableringsfriheten i artiklarna 43 och 48 EG är en av de grundläggande friheterna inom EU som innebär att företag är fria att etablera dotterbolag i andra medlemsländer. Etable-ringsfriheten är ett viktigt medel för att uppnå målen med den gemensamma marknaden och därför är det viktigt att denna frihet respekteras. Medlemsländerna är skyldiga att lag-stifta i ljuset av de grundläggande friheterna, trots det finns diskriminerande skattelagstift-ning som strider mot artiklarna 43 och 48 EG. I Cadbury Schweppes domen från september 2006 fann EG-domstolen att de brittiska CFC reglerna strider mot gemenskapsrätten. Syf-tet med CFC regler är att förhindra skatteundandragande genom att löpande beskatta in-komster från dotterbolag etablerade i lågbeskattade länder. CFC regler som tillämpas gene-rellt är enligt Cadbury Schweppes domen i strid med etableringsfriheten. Därmed måste CFC reglerna tillämpas specifikt på ”konstlade upplägg” som har som enda syfte att undvika na-tionell skatt. Det är därför viktigt att klargöra skillnaden mellan bruk och missbruk av eta-bleringsfriheten. I detta sammanhang är det viktigt att poängtera att CFC reglerna är till-lämpliga även på dotterbolag som är etablerade i ett icke-medlemsland.Konceptet om missbrukande av EG-rätten har utvecklats i praxis och förbjuder företag att missbruka bestämmelserna i gemenskapsrätten för att kringgå nationell lagstiftning. Även om ett dotterbolag har etablerats i ett medlemsland enbart för att utnyttja den låga skatteni-vån är det nödvändigtvis inte missbruk av etableringsfriheten eftersom företag har rätt att etablera dotterbolag i det land som är mest fördelaktigt ur skattehänseende. EG-domstolen har fastställt att etablering av dotterbolag enbart för att utnyttja en mer fördelaktig skattere-gim inte utgör missbruk av etableringsfriheten om dotterbolaget bedriver verklig ekono-misk verksamhet. Kriterierna för vad som anses utgöra verklig ekonomisk verksamhet har diskuterats i såväl mervärdesskatterättsliga som företagsskatterättsliga mål. Hittills uppställ-da krav är att det etablerade dotterbolaget måste vara varaktigt fysiskt närvarande i värdsta-ten samt till en viss grad ha personal och utrustning så att tredje part kan förvissa sig om dess ekonomiska verksamhet. Utvärderingen av den ekonomiska verksamheten måste ske självständigt utan hänsyn till dess syfte och resultat.Cadbury Schweppes är det första målet angående CFC lagstiftning och EG-domstolen har endast tillhandahållit begränsad vägledning om vad som utgör ett ”konstlat upplägg”. Som en konsekvens av denna dom har några medlemsländer redan ändrat sin CFC lagstiftning så att den överensstämmer med EG-rätten. Icke desto mindre finns det en del oavgjorda mål som ytterligare ifrågasätter CFC reglernas tillämpning och definitionen av ”konstlade upplägg”. Avgöranden i dessa mål skulle kunna resultera i att medlemsländerna måste göra ytterligare ändringar i sin lagstiftning. Den framtida utvecklingen av vad som är skillnaden mellan bruk och missbruk av etableringsfriheten är viktig för rättssäkerheten. Ett klargö-rande om vad som utgör ett ”konstlat upplägg” kommer att öka förutsebarheten för före-tag vilket leder till en effektivisering av deras gränsöverskridande transaktioner.

APA, Harvard, Vancouver, ISO, and other styles

37

Araki, Mie. "Establishment of the gene transfer system for the primordial cyanobacterium Gloeobacter violaceus PCC 7421: Alteration of the chlorophyll biosynthetic pathway by metabolic engineering." Kyoto University, 2014. http://hdl.handle.net/2433/188817.

Full text

Abstract:

Kyoto University (京都大学) 0048 新制・課程博士 博士(人間・環境学) 甲第18379号 人博第692号 新制||人||165(附属図書館) 25||人博||692(吉田南総合図書館) 31237 京都大学大学院人間・環境学研究科相関環境学専攻 (主査)准教授土屋徹, 教授小松賢志, 教授宮下英明 学位規則第4条第1項該当

APA, Harvard, Vancouver, ISO, and other styles

38

Jelínek, Michal. "Vliv transferových cen na zdanění stálých provozoven." Doctoral thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-125030.

Full text

Abstract:

This thesis deals with taxation of permanent establishments and effect of transfer pricing regulation on method of attribution taxable profit to permanent establishments. Firstly, the thesis describes reasons for creation of permanent establishments and analyses how international and local legislation approaches to taxation of their profits. It also examines methods of attribution taxable profit to permanent establishments. Finally, the thesis analyses whether it is possible to use publically available data for determining tax base of "dependent agent" permanent establishment. For this purposes the following methods were used: regression analysis, cluster analysis and logistic regression analysis.

APA, Harvard, Vancouver, ISO, and other styles

39

Au, Wai Ki Richard. "Agent-based one-shot authorisation scheme in a commercial extranet environment." Queensland University of Technology, 2005. http://eprints.qut.edu.au/16708/.

Full text

Abstract:

The enormous growth of the Internet and the World Wide Web has provided the opportunity for an enterprise to extend its boundaries in the global business environment. While commercial functions can be shared among a variety of strategic allies - including business partners and customers, extranets appear to be the cost-effective solution to providing global connectivity for different user groups. Because extranets allow third-party users into corporate networks, they need to be extremely secure and external access needs to be highly controllable. Access control and authorisation mechanisms must be in place to regulate user access to information/resources in a manner that is consistent with the current set of policies and practices both at intra-organisational and cross-organisational levels. In the business-to-customer (B2C) e-commerce setting, a service provider faces a wide spectrum of new customers, who may not have pre-existing relationships established. Thus the authorisation problem is particularly complex. In this thesis, a new authorisation scheme is proposed to facilitate the service provider to establish trust with potential customers, grant access privileges to legitimate users and enforce access control in a diversified commercial environment. Four modules with a number of innovative components and mechanisms suitable for distributed authorisation on extranets are developed: * One-shot Authorisation Module - One-shot authorisation token is designed as a flexible and secure credential for access control enforcement in client/server systems; * Token-Based Trust Establishment Module - Trust token is proposed for server-centric trust establishment in virtual enterprise environment. * User-Centric Anonymous Authorisation Module - One-task authorisation key and anonymous attribute certificate are developed for anonymous authorisation in a multi-organisational setting; * Agent-Based Privilege Negotiation Module - Privilege negotiation agents are proposed to provide dynamic authorisation services with secure client agent environment for hosting these agents on user's platform

APA, Harvard, Vancouver, ISO, and other styles

40

Gutestam, Felix, and Pontus Lindahl. "Transferring Knowledge to an Emerging Market : A Case Study of H&M's Establishment in South Africa." Thesis, Umeå universitet, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-163104.

Full text

APA, Harvard, Vancouver, ISO, and other styles

41

Bernath, Andreas. "The Implications of the Arbitration Convention : A step back for the European Community or a step forward for elimination of transfer pricing related double taxation?" Thesis, Jönköping University, JIBS, Commercial Law, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-548.

Full text

Abstract:

It was assumed in the mid 1990s that 60% of all global trade took place within a group of enterprises. With increased globalisation leading to an increase in mergers and acquisitions this figure is most likely higher. Thus intra-company and intra-group transactions form a major part of business. These transactions, due to the association between the enterprises, may not always reflect the conditions that a market with independent actors would dictate. There are various reasons for this, which include not only tax considerations but also difficulties in establishing conditions that reflect those that inde-pendent companies would apply, in other words conditions in accordance with the arm’s length principle. In cases where these conditions are not in accordance with what the state considers as an arm’s length price, the profits of the enterprise located in that state may be adjusted for taxation purposes under transfer pricing provisions.The complexity of transfer pricing rules and the various methods for establishing an arm’s length price result in different interpretations and increased uncertainty for multinational enterprises that often face different rules for determining a correct transfer price. Therefore, enterprises may often face transfer pricing adjustments of their profits due to the complexity and differences in transfer pricing legislation. Transfer pricing adjustments potentially lead to unresolved double taxation, in fact business reports have indicated that 42% of the transfer pricing adjustments lead to double taxation. Therefore it is imperative to have legal mechanisms that resolve potential double taxation.The Convention on the Elimination of Double Taxation in Connection with the Adjustment of Profits of Associated Enterprises (Arbitration Convention) was adopted to give the multinational enterprises, facing double taxation due to adjustments of their profits, a remedy that obliged the states to resolve the double taxation. This was the first, and is still the only, EC-wide mechanism that technically guarantees that transfer pricing double taxation is resolved and thus holds a great improvement over other existing mechanisms to resolve double taxation. The Arbitration Convention was originally a proposed EC Directive but was transformed into a intergovernmental convention. This has resulted in that the European Court of Justice (ECJ) has no jurisdiction to interpret the Arbitration Convention or its application. Furthermore there is no supranational or international organ that could take action against states that interpret or apply the Conven-tion in an unintended manner. The chosen legal form has also resulted in different interpretations as to what status the Arbitration Convention has compared to bilateral tax conventions, and thus whether it precedes them. This could prove troublesome when future bilateral treaties are concluded or where there already exist tax treaties that have different solutions to transfer pricing related double taxation.The risk of the Convention being interpreted differently is greatly increased by the various undefined terms and lack of precise provisions in the Convention. Therefore, the Convention has been subject to an inconsistent application and interpretation from the date it came into effect in 1995. The Convention was only given a five year life span, after which it was destined to be renewed if the contracting states so expressed, involving the same ratification process as at the initial acceptation of the Convention. However, as this was inefficient, a Prolongation Protocol was signed to amend the Convention with an automatic extension of its life. As it took till 2004 for this Protocol to be ratified and finally enter into force on 1 November 2004 it created one of the main interpretation and application differences in the life of the Convention.The function of the Convention’s procedures and thus its efficiency in resolving double taxation is impeded by the numerous interpretation differences and lack of precise pro-visions in the Convention. The fact that there is no way to guarantee that the provisions of the Convention are precisely followed, partly since there are uncertainties regarding the precise interpretation but also partly since there is no organ that could enforce a uniform application of the Convention, further impedes the efficiency of the Convention, which is clearly seen in practice.Another question of interpretation and application raised is that, although the Convention was originally intended as a means for resolving transfer pricing related double taxation, there have been arguments that the Convention could apply to double taxation due to provisions concerning thin capitalisation as well. These provisions bring about similar conditions as those the Convention requires for its applicability and, although a different area of law, the connections in the conditions are many and undeniable.

APA, Harvard, Vancouver, ISO, and other styles

42

Tiffin, Daniel Joseph. "Orbital Fueling Architectures Leveraging Commercial Launch Vehicles for More Affordable Human Exploration." Case Western Reserve University School of Graduate Studies / OhioLINK, 2020. http://rave.ohiolink.edu/etdc/view?acc_num=case1575590285930015.

Full text

APA, Harvard, Vancouver, ISO, and other styles

43

Perrot, Emilie. "L'activité transférentielle, une ressource au service du développement du métier : le cas des agents d'escale et de service commercial en gare." Thesis, Paris, CNAM, 2017. http://www.theses.fr/2017CNAM1087/document.

Full text

Abstract:

A partir d’une intervention réalisée à la SNCF auprès de deux collectifs d’agents commerciaux et d’escale en gare, cette thèse explore la fonction de l’activité transférentielle qui peut se déployer durant l’intervention. Nous cherchons à expliquer la manière dont les « mouvements de places » du chercheur et/ou des professionnels à l’œuvre dans le dispositif clinique peuvent constituer une ressource pour le développement du métier.Une analyse multimodale de nos matériaux, issus principalement des autoconfrontations croisées, s’attache à repérer d’une part les indices de présence d’une activité transférentielle dans l’activité dialogique en cours, et d’autre part les indices d’un développement du métier. Ces résultats nous amènent à proposer une conceptualisation de l’activité transférentielle. Sa spécificité est son objet : soit il consiste à assigner l’autre (ou soi-même) à une place, soit il consiste à faire varier la place (la sienne ou celle de l’autre). L’activité transférentielle peut être tout autant subie que maniée, par le chercheur et/ou par le professionnel. C’est l’interférence de deux activités transférentielles qui peut être motrice et favoriser un développement du métier sur ces différents registres. Nous concluons sur le développement de l’activité transférentielle et son nomadisme « fonctionnel ». L’activité transférentielle est à la fois une activité à part entière, le produit d’une autre activité et un instrument psychologique au service de l’activité en cours.Les perspectives ouvertes par ce travail concernent le potentiel transformateur de l’activité transférentielle, dont le dispositif d’intervention, et notamment l’activité de l’intervenant dans les comités de pilotage, doit pouvoir tirer profit Based on an intervention realised in SNCF company for two groups of commercial and station agents, this thesis explores the function of the transferential activity than can be deployed during intervention. We seek to explain the way « the motion of places » which are implemented in the clinical intervention, can be a resource for the development of the job. A multimodale analysis of research materials which mainly come from crossed-confrontation focuses on two types of signs. On the one hand, the presence of a transferential activity indices in the dialogical activity, and the other hand, the signs of the development of the job. This results leads us to present a model of transferential activity. This specificity is her object. Either it assigns the other person (or oneself) a place, or it makes the place change (his or her own or someone else’s one). The transferential activity can be suffered as well as used by the researcher or the professional. It’s the interference of both transferential activities that can be driving force and promote a development of the job on these differents registers. We conclude with the development of the transferential activity and its « functional » nomadism. The transferential activity is not only an activity in its own rightn but it is also the product of another activity. And, finally, it is a psychological instrument to the benefit of the current activity. The perspectives opened by this work concern the transformative potential of the transferential activity. The professional’s activity in the steering committees must be developed

APA, Harvard, Vancouver, ISO, and other styles

44

Elmlid, Eric. "The remuneration for intra group services : A study of issues that have caused disagreements between taxpayers and tax authorities." Thesis, Jönköping University, JIBS, Commercial Law, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-11106.

Full text

Abstract:

This master’s thesis has analyzed the issues multinational enterprises (MNE) have when determining the arm’s length price from intra group services rendered from a group service center (GSC). The thesis is based on the recommendations from the Organization for Economic Co-operation and Development (OECD), and the legislations in Sweden, Germany, USA, and Denmark. There are several factors that could cause issues for services rendered from a GSC.GSCs render services to the members of a MNE. These types of services are often managerial, supervisory, marketing, or other kinds of services, which are preformed more efficiently if centralized in the MNE rather than if each member of the MNE would perform the services themselves. The research has shown three specific issues that have caused problems for MNEs: When is a service chargeable? Is the applied method for charging appropriate? And, how should the remuneration be determined? The concerned countries have different rules and regulations towards dealing with these issues, which have caused problems for MNE operating in these countries.There is no other category of transaction that has caused as much disagreement between taxpayers and tax authorities as intra group services. Countries seem to have different approaches towards when services are chargeable, which in situations create disputes between taxpayers and the countries’ tax authorities.The appropriate method for charging is dependent of the concerned countries. Three of the countries have a negative attitude towards indirect charging, while one has no preference. Consequently, this has caused problems for MNE to price services.Three of the countries apply the OECD’s recommendations, when determine the appropriate pricing method. OECD has a hierarchy of the methods, whereas USA applies the best method rule, which means that they have no preference over a certain pricing method. The most common methods for pricing services are the cost plus method and the transactional net margin method. However, there are situations where some of the countries do not approve a profit element in the charge. In these situations, the OECD‘s recommendations do not provide a clear and straight answer, whereas the US Regulations have very strict and clear regulations when a service should be charged without a profit element.There could be many factors to why countries have different interpretations: ambiguous recommendations from the OECD; subjective opinions from governments, tax authorities and courts; protectionism; language barriers; accounting standards; the differences in the legal value of the OECD recommendations; and probably other factors which has not been considered. Inferentially, the OECD should be more open to a “US approach”, by giving more clear, precise and direct recommendations. A “US approach” gives more predictability to practitioners. Direct, clear and precise recommendations will give less room for interpretation, thus, less confusion in practice. Even if this has to be accepted by countries it should lead to less confusion and hopefully decrease double taxation for MNEs.

APA, Harvard, Vancouver, ISO, and other styles

45

Hallbäck, Camilla, and Sara Gustafsson. "The Global Effect of the Glaxo Case : The Increase of Transfer Pricing Conflicts between the OECD and the US." Thesis, Jönköping University, JIBS, Commercial Law, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1073.

Full text

Abstract:

This master’s thesis compares the OECD transfer pricing recommendations with the transfer pricing rules of the US. The main focus is the ethical pharmaceutical industry and intangible property, in particular marketing intangibles. The Glaxo case is used to illustrate how the US takes advantage of areas of uncertainty to increase the country’s tax revenue. The US shows little consideration for the OECD’s objectives of having a set of universally applicable transfer pricing rules. The purpose of this master’s thesis is to explain and analyze why the IRS took a new approach on marketing intangibles in the Glaxo case, evaluate the global effect of the Glaxo case, and discuss how similar situations should be dealt with in the future.The natural forum to achieve universally harmonized transfer pricing rules is the OECD. When the OECD fails to provide adequate recommendations, the US and other countries take matters into their own hands by constructing rules deviating from the recommendations of the OECD. These rules tend to put the countries’ interests first creating a competitive international transfer pricing community harmful to MNEs. The consequence is a negative effect on global trade and investment.In the Glaxo case the US took advantage of the area of uncertainty regarding intangible property and marketing intangibles to serve its own purpose and came up with a new approach on marketing intangibles. This approach has consequences for all MNEs with affiliates in the US and distributors outside the US. The new approach states that the value of a product is attributable to the marketing activities conducted by a US subsidiary rather than to R&D carried out by a UK parent. The new approach may affect distributors outside the US since the value they have can be allocated to a US affiliate conducting marketing and sales activities. The ethical pharmaceutical industry depends on intangible property and R&D is the most important value-driver in this industry. In addition, the characteristics of the ethical pharmaceutical industry are such that ethical pharmaceutical companies are priority targets of the IRS’s audits. If the IRS’s new approach prevails, the negative consequences for the ethical pharmaceutical industry as well as the society as a whole may be severe.There are three main conclusions and recommendations in this master’s thesis. First, the Member countries of the OECD have to respect the principle of transfer pricing as neutral concept. Second, tax authorities must take into consideration the sound business reasons of MNEs and understand their need for tax predictability. Finally, it is in the interest of all countries to cooperate and establish a uniform interpretation and application of transfer pricing thereby avoiding double taxation and creating a balance in the international transfer pricing community. Denna magisteruppsats jämför OECD:s rekommendationer gällande internprissättning med de amerikanska internprissättningsreglerna. I uppsatsen fokuserar författarna på internprissättningsproblematiken gällande immateriella tillgångar i läkemedelbranschen, med särskilt fokus på den typ av immateriella tillgångar som uppstår genom försäljning och marknadsföring (marketing intangibles). USA använder sig av områden där rättsläget är osäkert för att öka sina skatteintäkter. För att illustrera detta beskrivs och analyseras Glaxo-fallet. USA visar på så sätt lite hänsyn till ett av OECD:s viktigaste mål; att skapa en universellt harmoniserad tolkning och tillämpning av internprissättning för att motverka dubbelbeskattning och öka möjligheten för multinationella företag att förutse och planera sin skatt. Syftet med denna magisteruppsats är att förklara och analysera varför den amerikanska skattemyndigheten (IRS) valde en ny inställning till marketing intangibles i Glaxo-fallet, utvärdera den globala effekten av Glaxo-fallet och diskutera hur liknande situationer bör hanteras i framtiden.OECD är det mest lämpliga instrumentet för att skapa en internationell konsensus på internprissättningsområdet. Eftersom internprissättning av transaktioner som involverar immateriella tillgångar och särskilt marketing intangibles utgör ett osäkert område med endast lite vägledning från OECD finns det stort utrymme för länder att skapa egna regler och rättspraxis på området. När länder som USA tar saken i egna händer och skapar sina egna regler inom internprissättning tenderar de att sätta sina egna intressen i första rummet. Konsekvensen blir en internationell internprissättningsmiljö där konkurrensen om de multinationella företagens vinster är stor, vilket skadar den internationella handeln och investeringsviljan hos företag. Det är just detta som skett i Glaxo-fallet.Resultatet av Glaxo-fallet blev en ny inställning till hanteringen av denna typ av transaktioner, något som USA länge eftersökt för att lösa problemet med en minskande skattebas. Den nya amerikanska inställningen får konsekvenser för alla multinationella företag med företag i intressegemenskap i USA och distributörer utanför USA. USA sänder nu ut en signal att värdet av en produkt inte styrs utav de år av forskning och utveckling som krävdes för att skapa ett patent av det brittiska moderbolaget i Glaxo-fallet. Istället är det de immateriella tillgångar som uppkommer av försäljnings- och marknadsföringsaktiviteter som tillför en produkt det egentliga värdet. I Glaxo-fallet innebar detta att en majoritet av vinsten av försäljningen av läkemedlet Zantac skulle hänföras till det amerikanska dotterbolaget och därmed beskattas i USA. Inställningen innebär att distributörer utanför USA kan komma att påverkas genom att värdet de tillfört genom forskning och utveckling eller andra viktiga funktioner kan bli mindre betydelsefullt än värdet som tillförs av marknadsföring. Läkemedelsbranschen är beroende av immateriella tillgångar för att kunna fungera och forskning och utveckling är den mest betydelsefulla värdeskapande funktionen inom industrin. Företag i läkemedelsbranschen är dessutom mycket benägna att hamna i blickfånget för internprissättningsrevisioner. Om den nya amerikanska inställningen vinner mark är det mycket troligt att konsekvenserna blir allvarliga både för läkemedelsindustrin och för samhället i stort.I denna magisteruppsats har författarna antagit tre huvudsakliga slutsatser med rekommendationer. Den första är att OECD:s medlemsländer måste respektera principen om en neutral inställning till internprissättning. Som en andra slutsats kan sägas att skattemyndigheter måste beakta de affärsmässiga skälen till de transaktioner som företas av multinationella företag och förstå multinationella företags behov av förutsebarhet beträffande beskattning. Slutligen ligger ett internationellt samarbete i alla länders intresse och en internationell konsensus gällande tolkning och tillämpning av internprissättning skapar balans och motverkar dubbelbeskattning.

APA, Harvard, Vancouver, ISO, and other styles

46

Alcaraz, Segura Aurora. "Enhancing the thermal efficiency of a salinity gradient solar pond. Implementation of the study in the design, construction, salinity gradient establishment, operation and energy transfer at industrial scale." Doctoral thesis, Universitat Politècnica de Catalunya, 2019. http://hdl.handle.net/10803/666185.

Full text

Abstract:

The energy model in the last decades has been dominated by the consumption of fossil fuels assuming a high environmental cost. Global warming and the destruction of the ozone layer are two examples of the deterioration that is being suffered due to the use of these energy sources. Increasingly, the use of renewable energy one of the alternatives in building a sustainable economic model. Among renewables, solar energy is presented as an inexhaustible and accessible source of energy. The solar pond is a technology that meets all requirements to be considered an energy storage device. It can store solar energy, charging during the months of high solar incidence (Spring-Summer), storing the energy through the time and making possible its use when it is requested. A salt gradient solar pond is a body of saline water with long term thermal storage capacity. The aim and scope of this PhD thesis is divided in two parts. First, the improvement of the efficiency of the solar pond technology through experimental evaluation the heat extraction and heat supply processes under different weather conditions. These experiments were carried out in a 50 m2 solar pond pilot plant located in Martorell (Catalonia). Heat extraction experiments were performed using both heat exchangers installed (lateral and bottom) individually or both at the same time. The results demonstrated that the efficiency of the pond increases when the heat is removed from the lateral heat exchanger compared to either using the bottom heat exchanger or using both heat exchangers simultaneously. On the other hand, the use of solar collectors as an external source of heat were conducted together with heat extraction process under two different seasonal temperature conditions: winter and summer. The results indicated that the use of solar collectors allowed a 50% increase in daily efficiency during the cold season tests. The second part was focused on the design, construction and operation of a 500 m2 solar pond in Solvay Minerales facilities (Granada). The solar pond was designed to supply the heat required to preheat the water (> 60 °C) and the reagents in the mineral flotation unit at the mineral processing facility. The overall efficiencies obtained after the first and second operation periods are 9.7 and 12.3%, respectively, with maximum values of 28 and 24% obtained during the first months of operation. Regarding the economic savings, reductions of 52 and 68% were obtained in the first and second periods compared with the traditional system without solar pond. Also, the environmental impact is clearly reduced considering the reduction of CO2 emissions. The experience of the Granada solar pond proves that the main advantage of a solar pond is the capacity to store energy in the months with the highest solar radiation to provide a flux of heat to an external system during the whole year even under strong weather conditions, as observed during the January 2015 snowfall. El modelo energético en las últimas décadas ha estado dominado por el consumo de combustibles fósiles, asumiendo un alto coste ambiental. El calentamiento global y la destrucción de la capa de ozono son dos ejemplos del deterioro que se está sufriendo debido al uso de estas fuentes de energía. Cada vez más, el uso de energías renovables es una de las alternativas en la construcción de un modelo económico sostenible. Entre las energías renovables, la energía solar se presenta como una fuente de energía inagotable y accesible. El estanque solar es una tecnología que cumple todos los requisitos para ser considerado un dispositivo de almacenamiento de energía. Puede almacenar energía solar, cargando durante los meses de alta incidencia solar (primavera-verano), almacenando la energía y haciendo posible su uso cuando es necesaria. Un estanque solar con gradiente salino es un cuerpo de agua salina con capacidad de almacenamiento térmico a largo plazo. El objetivo y alcance de esta tesis doctoral se divide en dos partes. Primero, la mejora de la eficiencia del estanque solar a través de la evaluación experimental de los procesos de extracción de calor y aportación de calor en diferentes condiciones climáticas. Estos experimentos se llevaron a cabo en un estanque solar a escala planta piloto de 50 m2 situada en Martorell (Cataluña). Los experimentos de extracción de calor se realizaron mediante el uso de intercambiadores de calor situados en el área lateral y en el área inferior del estanque. El proceso de extracción de calor se llevó a cabo de manera individual (área lateral o inferior) o simultáneamente (área global). Los resultados demostraron que la eficiencia del estanque aumenta cuando el calor es extraído usando el intercambiador de calor lateral en comparación con el uso del intercambiador de calor inferior o con los dos intercambiadores de calor simultáneamente. Por otro lado, el uso de placas solares como fuente externa de energía se llevó a cabo junto con el proceso de extracción de calor en dos condiciones climatológicas diferentes: invierno y verano. Los resultados obtenidos indicaron que el uso de placas solares permitió un aumento del 50% en la eficiencia diaria durante los experimentos llevados a cabo durante la estación fría. La segunda parte se centró en el diseño, construcción y operación de un estanque solar de 500 m2 en las instalaciones de Solvay Minerales (Granada). El estanque solar fue diseñado para suministrar el calor necesario para precalentar el agua (> 60 ° C) y los reactivos en la unidad de flotación de la instalación de procesamiento de minerales. Las eficiencias globales obtenidas después del primer y segundo período de operación son 9.7 y 12.3%, respectivamente, con valores máximos de 28 y 24% obtenidos durante los primeros meses de operación. En cuanto al ahorro económico, se obtuvieron reducciones de 52 y 68% en el primer y segundo período en comparación con el sistema tradicional sin estanque solar. Además, el impacto ambiental se reduce claramente considerando la reducción de las emisiones de CO2. La experiencia del estanque solar de Granada demuestra que la principal ventaja de estos sistemas es la capacidad de almacenar energía en los meses con mayor radiación solar, para poder proporcionar un flujo de calor a un sistema externo durante todo el año, incluso en condiciones climáticas adversas, como se pudo comprobar durante la nevada en enero de 2015.

APA, Harvard, Vancouver, ISO, and other styles

47

Sane, Claude MIchel. "La mobilité des sociétés de l’espace OHADA : étude à la lumière du droit européen et international des sociétés." Thesis, Pau, 2017. http://www.theses.fr/2017PAUU2019/document.

Full text

Abstract:

À coté de l’objectif immédiat d’uniformiser les législations des États membres, l’OHADA s’est fixée un objectif médiat, celui de créer un vaste marché sans frontière. Or au regard des difficultés pour les sociétés commerciales de déplacer leurs sièges sociaux d’un État membre à un autre, nous ne pouvons que constater que l’existence de ce marché intégré n’est pas encore une réalité pour elles. Il apparaît alors que la seule uniformisation du droit des sociétés commerciales par l’OHADA ne suffit pas à leur permettre de réaliser des opérations de restructuration transfrontalière. Cette thèse a ainsi montré que l’OHADA a besoin d’évoluer et de se transformer pour mettre en place un véritable droit à la mobilité pour les sociétés commerciales au sein son espace communautaire. Elle doit pour cela compléter son intégration juridique par une intégration économique consacrant un libre établissement dont les opérations de mobilité seraient des modalités d’exercice, comme l’a fait l’Union européenne. Ce droit à la mobilité ne devra toutefois pas s’exercer de manière abusive. L’OHADA devra donc trouver un équilibre entre une mobilité fluidifiée et une protection efficace des actionnaires, salariés et tiers. De même il conviendra de rechercher un équilibre dans la gestion de la coexistence des normes communautaires qui ne manquera pas de se présenter dans le régime des opérations de mobilité puisqu’il s’agit d’un problème récurrent dans l’espace OHADA Apart from the direct objective of the Organization for the Harmonization of Business Law in Africa (OHADA) to standardize the law, its indirect objective relates to the creation of a large common market. However, regarding the difficulties for companies to transfer their registered office from one member state to another, we can see that the existence of such market is still not a reality for them. Therefore, it appears that the only standardizing of the corporate law by OHADA is not sufficient to allow them to perform their cross-border mergers. This research shows thus that OHADA needs to change and to transform itself to put in place a real right to mobility in the community area for the companies. Like the European Union, it should complete the legal integration by an economic integration setting up a freedom of establishment, including border restructuring operations. But this right to mobility should not be abused. OHADA will have to find a balance between facilitating the mobility and protecting efficiently minority shareholders, employees and third parties rights. Similarly a balance must be struck to solve the conflict of community norms in the restructuring operations legal regime, since it is a recurrent problem for OHADA space

APA, Harvard, Vancouver, ISO, and other styles

48

Borgström, Ingrid, and Stefan Andersson. "The Concept of Commensurate with Income : Retroactive adjustments and the arm's length standard." Thesis, Jönköping University, JIBS, Commercial Law, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-7492.

Full text

Abstract:

This master’s thesis deals with the transfer pricing of intangibles and focuses on the U.S. standard commensurate with income. This standard has been accused of being incompatible with the overriding principle of transfer pricing, the arm’s length standard, and is not endorsed by the OECD. Recent developments on the topic include the introduction of a similar provision in Germany. The purpose is to evaluate the standard’s compatibility with the arm’s length standard and to establish the current position of the concept of commensurate with income.To meet this purpose the thesis first describes the inherent problems surrounding transfer pricing of intangibles as well as provides a background to transfer pricing in the U.S. The focus then shifts towards the history, application and criticism of the commensurate with income standard. The thesis also gives an account of the OECD’s and Germany’s positions on the matter. In the final analysis the compatibility with the arm’s length standard is examined from two angles; the commensurate with income standard’s valuation approach on one hand and its use of hindsight on the other.The commensurate with income standard uses an income approach to valuation of transfers of intangibles instead of the market approach recommended by the OECD. This may lead to overvaluation of intangibles and is not strictly in line with the arm’s length standard. The German commensurate with income provision is more in line with the market approach and is therefore more compatible with the arm’s length standard in this aspect.The commensurate with income standard allows adjustments to transfer prices with the benefit of hindsight. The actual income from a transferred intangible is thus used as evidence as to whether or not the original transfer price was set reasonably. The OECD is of the opinion that only information known at the time of the transfer should be used, but makes an exception for the particular situation when a tax authority can prove that unrelated parties would have adjusted transfer prices retroactively. The point made here is that the commensurate with income standard places the burden of proof on the taxpayer, while the OECD places it on the tax authority. This allows the OECD to stay true to the arm’s length standard, while the U.S. and Germany deviates somewhat from it.However, there is no exact manner in which to define the arm’s length standard, and even the OECD deviates from it more or less. The commensurate with income standard may be one step further away from the purest definition of it but not a complete deviation. The German version of commensurate with income manages to target the same problem while staying closer to the arm’s length standard. Germany has thereby found a middle way and might hold the solution to finding a consensus between the OECD and the U.S.

APA, Harvard, Vancouver, ISO, and other styles

49

Brinck, Tobias. "Underskott vid gränsöverskridande fusioner : Utgör de svenska reglerna en inskränkning i etableringsfriheten?" Thesis, Jönköping University, JIBS, Commercial Law, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-12234.

Full text

Abstract:

This Bachelor’s thesis focuses on those terms that, from a Swedish perspective, have to be fulfilled to entitle deduction for definitive losses in a cross-border merger situation. The thesis analyses one of the ten rulings from the Swedish Supreme Administrative Court which were published in 2009.The ruling is analysed in the light of the Treaty on the Functioning of the European Union, the merger directive and the Court of Justice rulings in Marks & Spencer and Lidl. The purpose is to examine if the Swedish rules concerning cross-border mergers is compatible with the EU-law. The Swedish rules concerning mergers are found in chapter 37 in the Swedish income tax act. To enjoy the rights of the rules in chapter 37 the merger needs to be qualified. The criterion in 11 § stands out as a clear obstacle for the deduction of losses and is therefore examined thoroughly. It states that the transferor company needs to be taxable for some kind of activity in Sweden immediately before the merger. That criterion is not fulfilled if the company is situated in another member state. In the Marks & Spencer case, the Court of Justice stated that a rule which hinders deduction for losses which is considered to be definitive could be a possible breach of the freedom of establishment. The Swedish rules concerning qualified mergers in chapter 37 in the Swedish income tax act was questioned in the case RÅ 2009 ref 13. The criterion stated in § 11 was discussed first by the Swedish tax board and then by the Swedish Supreme Administrative Court as a possible breach of the freedom of establishment. It is in my opinion clear that when a loss is definitive the loss should be entitled to deduction, thus the 11 § could therefore constitute a breach of the freedom of establishment.

APA, Harvard, Vancouver, ISO, and other styles

50

Hesová, Zuzana. "Založení a vznik společnosti s ručením omezeným." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-72153.

Full text

Abstract:

The thesis describes the whole process of establishment and creation of private limited company with emphasis on practice. One of the part of thesis is statistical survey of 105 private limited companies.

APA, Harvard, Vancouver, ISO, and other styles

Dissertations / Theses on the topic 'Transfer of commercial establishment'

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles