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1

Holubář, Josef. "Specifika a nedostatky smluvních závazkových vztahů v mezinárodní dopravě, stanovení a zajištění podmínek technologie přepravy zboží." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2013. http://www.nusl.cz/ntk/nusl-232801.

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This work deals with the specifics of relations between entities in the negotiation and implementation of international transport of goods. Since he is currently the most common way of transport of goods in Central Europe freight road transport of goods, the text is mainly dedicated to this issue. The underlying code for the obligations in this respect, the Convention CMR, which is devoted to a large part of the work. In other parts of the work is also introduced to the TIR Convention, the ADR Agreement concerning the international carriage of dangerous goods and the ATP Agreement, which defines the requirements for the transport of perishable foodstuffs. In the end, understand that INCOTERMS clauses with international trade and international transport of goods is closely related.
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2

Luker, Karen. "The effectiveness of the 'place of effective management' tie-breaker rule in the OECD Model Tax Convention / by K. Luker." Thesis, North-West University, 2010. http://hdl.handle.net/10394/4430.

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Double taxation could arise in a situation where resident- resident conflicts occur. Resident–resident conflicts occur in the situation where both countries regard such a person as a “resident” for tax purposes under their domestic legislation. For that reason, all income that is earned by that person, irrespective of the jurisdiction it is earned in, will be subject to tax in both countries. In order to resolve these conflicts, the Organisation for Economic Cooperation and Development’s (“OECD’s”) Model Tax Convention contains a tie breaker clause which states that a non-individual shall be deemed to be a resident only of the State in which the ‘place of effective management’ is situated. It was found that although there were conflicting views, the expression ‘place of effective management’ was mainly determined with reference to the place where real management actually makes decisions on key business affairs of the company. Based on the following reasons it was concluded that using ‘place of effective management’ as a tie breaker rule was ineffective. • With improved communication technology and increased mobility of top level management, it makes it very difficult to pinpoint a single location where the ‘place of effective management’ is positioned; • Changes to the generic managerial structures seen in the past, makes it increasingly complex to determine where the ‘place of effective management’ is situated; and • There is no universal interpretation of the term ‘place of effective management’ within the international arena. Against the backdrop that each option for determining the ‘place of effective management, analysed in Chapter 4 had its own flaws, it is almost impossible to determine a company’s residency based on a single test. It was therefore, recommended that the tie breaker rule consist of a hierarchy of the following tests. 1. Deemed to be resident of the country in which place of effective management is situated, as defined by SARS’ interpretation. 2. Deemed to be a resident of the country in which its economic nexus is the strongest. 3. Conflict to be resolved by mutual agreement between the two Contracting States.
Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.
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3

Bia, Figueiredo Marie. "Contribution à la compréhension et à la gestion de l’appropriation des TIC : Le cas de la messagerie électronique." Paris 9, 2008. https://portail.bu.dauphine.fr/fileviewer/index.php?doc=2008PA090075.

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Tensions relatives à la maîtrise de l’information, à la maîtrise du temps de travail ou d’ordre socio-relationnel, cette recherche s’intéresse aux effets inattendus et aux paradoxes induits par l’usage de la messagerie électronique en situation de travail. Elle vise la compréhension des conditions de leur émergence et l’identification des mécanismes suivant lesquels ils pourraient être gérés. A travers deux études de cas réalisées au sein de l’entreprise France Télécom, nous montrons que les effets inattendus et paradoxaux de la messagerie électronique émergent du processus d’appropriation, appréhendé ici sous l’angle de la théorie de la structuration adaptative (DeSanctis et Poole, 1994). L’infidélité des usages à l’esprit de la technologie et l’absence de consensus quant à l’usage approprié sont perçus par les acteurs comme la cause de ces effets. Dès lors, en nous appuyant sur la théorie des conventions (Gomez, 1994, 1996, 2000), nous montrons suivant quels mécanismes une médiation à l’usage peut contribuer à l’émergence d’un consensus et favoriser la fidélité des usages à l’esprit de la technologie. Toutefois nous soulignons que certaines tensions ou paradoxes s’avèrent plus difficilement résolvables du fait qu’ils sont la manifestation de contradictions structurelles profondes liées à l’évolution du paradigme gestionnaire et organisationnel de l’entreprise. Nous montrons alors les stratégies adaptatives individuelles mises en œuvre pour surmonter les effets indésirables de cette contradiction structurelle
This research focuses on unexpected and ironic effects induced by the use of e-mail at work. It aims at understanding why they emerge and how they could be managed. Through two case studies conducted at France Telecom, we argue that the unexpected and paradoxical effects emerge from the appropriation of e-mail by users (DeSanctis et Poole, 1994). The main reasons invoked by users to explain these phenomena are unfaithful appropriation to the spirit of the technology and lack of consensus among users concerning how it should be appropriate to use it. Therefore, founding upon the theory of conventions (Gomez, 1994, 1996, 2000), we study how mediation-in-use may contribute to the emergence of a consensus and increase fidelity of technology use. However, it appears that some tensions or paradoxes are more difficult to resolve because they are the manifestation of deep structural contradictions related to the changing managerial and organisational paradigm of the company. We then highlight individual adaptive strategies enacted by users to overcome the effects of this structural contradiction
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4

Geers, Christine [Verfasser]. "Inhibition of coking and metal dusting on conventional alloys by using a nickel-tin intermetallic coating / Christine Geers." Aachen : Hochschulbibliothek der Rheinisch-Westfälischen Technischen Hochschule Aachen, 2013. http://d-nb.info/1033988405/34.

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5

Susi, Ly, and Linnea Trawén. "Fallstudie om förfaranderegel handläggning inom skälig tid." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-27904.

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Fair trials’ rights under Swedish law of public administration (FL) are regulated by Article 7 of the Statute. Similarly, fair trials’ right under the European Convention of Human Rights (EU Convention) is regulated by Article 6.1. The essay conducts a comparative study of the two legislations and seeks to determine whether Article 7 of the Swedish law of public administration is consistent and compliance with Article 6.1 of the EU Convention. The essay identifies and examines ten cases that have been handled in different courts in Sweden on a comparative basis with samples of other cases handled by Justitieombudsmannen. The objective is to compare and determine whether fair trial process as provided for under Swedish legislation are consistent, or in compliance, with the EU Convention. In the determination of the fairness or otherwise of the procedural process, including the time-line it takes to dispose of a given case and whether the Swedish Court’s procedure is consistent with speedy trials’ requirements stipulated in the EU Convention, the essay examines the modalities adopted in interpretation of the different laws, rules and regulations by the different courts in Sweden. Where errors are identified, the essay will examine what corrective measures, if any, may be taken to redress these possible mistakes that may have resulted in violations of the rights of an applicant as a result of incompetence, failure or mistake of an employee in the public administration.  The analysis is focused on cases that have been poorly handled in the sense that the process was slow or ineffective and did not meet the threshold of fair trial and good governance. The essay examines situation where, in event of a violation of the applicable law by a public administrator, there are no sanctions provided, or corrective measures in the statute that may be available to an aggrieved party. The essay considers whether, as a result of a violation, there needs to be a provision in the law for compensating that aggrieved party. In conclusion, the essay suggests possible remedies, including compensation or a re-hearing of the application before a different panel of judges. These proposals may be considered if deemed useful or relevant in amending the Swedish law to provide corrective measures to an aggrieved party.
Sveriges domstolar och myndigheter har genom åren fått kritik från domstolsverket och Justitieombudsmannen, (JO), angående långa handläggningstider. Under åren 1999-2008 har Sverige varit part i 25 domar hos Europadomstolen, där enskilda inte fått sin rätt till rättvis rättegång inom skälig tid enligt EKMR, artikel 6.1. uppfylld. Förvaltningslagen, (FL), som gäller för handläggning av ärenden inom förvaltningsmyndigheter och domstol, har under åren ändrats väldigt mycket. Just frågan om förvaltningsförfarandet, snabb, billig och effektiv handläggning, har på olika sätt blivit behandlats i propositioner och motioner. Syftet med lagen är att garantera enskildas rättsäkerhet, som är grunderna för en “god” förvaltning. Hur denna tidsaspekt och tidsfrist inom snabb, enkel och billig handläggning har tolkats, kommer vi med hjälp av olika lagar, förordningar, praxis m.m., behandla i denna uppsats.
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6

Vergnet, Nicolas. "La création et la répartition de la valeur en droit fiscal international." Thesis, Paris 2, 2018. http://www.theses.fr/2018PA020063/document.

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La crise financière de 2008 et l’accroissement considérable de l’endettement public qui en a résulté ont mis au centre des priorités politiques contemporaines la nécessité de veiller à un alignement entre la fiscalité internationale et la création de valeur. Cette contemporanéité de l’enjeu ne doit pas occulter la redondance de ses causes avec celles qui ont présidé à la mise en place des premiers modèles de conventions fiscales bilatérales durant l’entre-deux-guerres sous l’égide de la Société des Nations. L’étude des travaux de l’organisation durant les années 1920 ainsi que de leur reprise par l’OECE puis l’OCDE au cours de la seconde moitié du XXème siècle permet de constater que l’ordre fiscal international actuel repose sur une logique d’alignement de la répartition de la matière taxable avec la géographie de la création de valeur. L’étonnement que suscite cette constatation lorsqu’elle est mise en perspective avec les critiques faites au système fiscal international actuel invite plus que jamais à étudier les rapports qu’entretient ce dernier avec la création de valeur : leurs connexions, leurs déconnexions, et les tentatives de reconnexions dont ils font l’objet
The 2008 financial crisis and the resulting significant increase in public debt have put the focus of today's political priorities on the need to tax profits in accordance with value creation. The topicality of this issue must not overshadow the striking similarity of its causes with those that led to the drafting of the first model tax treaties in the 1920s under the aegis of the League of Nations. A study of the organisation's work, built on by the OEEC, and the OECD in the second half of the 20th century, shows that the current international tax system already tends to align jurisdiction to tax with value creation. This observation is surprising when put in perspective with the criticisms of the current international tax order. It invites us more than ever to study the relationship between the international tax system and value creation: their connections, their disconnections, and the attempts to reconnect them
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Zucato, Igor. "Influência da estrutura ímpar em pneus de lonas cruzadas (\'cross-ply\')." Universidade de São Paulo, 2006. http://www.teses.usp.br/teses/disponiveis/3/3151/tde-15032007-114703/.

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O pneu é o único vínculo entre o veículo e o solo, é ele que transmite toda a potência e carga, e garante a dirigibilidade e condução do automóvel. A estrutura resistente de um pneu é um dos pontos de maior importância para o rendimento, tipo de aplicação e segurança. E conhecê-la é condição primária para o projeto. Pneus convencionais, via de regra, apresentam uma estrutura par de lonas cruzadas (cross-ply), dispostas em ângulos opostos, menores que 90º. Este trabalho visa avaliar as influências de uma estrutura ímpar de lonas cruzadas, em pneus convencionais. Objetiva-se com isso uma redução na matéria prima e uma otimização no tempo de processo. As influências da estrutura ímpar foram verificadas através de uma análise de elementos finitos, examinando o andamento das tensões internas na carcaça do pneu e observando a geometria da região de contato pneu/solo. Verificou-se também a variação da uniformidade utilizando-se do ensaio SAE J332 em uma máquina Akron FD90. A utilização de uma estrutura ímpar, em pneus de lonas cruzadas, acarreta numa deformação na região de contato pneu/solo, devido ao desbalanceamento de tensões nos fios da carcaça, um aumento das componentes de ply-steer e uma variação de força lateral nas componentes dinâmicas avaliadas. A utilização de uma estrutura ímpar deve ser cuidadosamente selecionada dependendo da velocidade, severidade e condições de utilização.
The tire is the only bond between the vehicle and the ground, is it that transmits all the power and load, and guarantees the driven and conduction of the automobile. The resistant structure of a tire is one of the most important factors for the efficiency, type of application and security. Knowing these parameters is the primary condition to design a tire. Conventional tires, usually have a pair structure, made of crossed plies (cross-ply) in opposite angles lesser than 90º. The present work aim to evaluate the influence of an odd cross-ply structure, in conventional tires, looking forward to a material reduction and also an optimization on time process. The influence of an odd structure was evaluated through a finite element analysis, examining the cord stress at the tire carcass and the tire/ground contact region (foot-print). The variation of the uniformity was also verified through a SAE332 test did on Akron FD90 machine. It was observed that the use of an odd structure in cross-ply tires cause a tire/ground contact region deformation, because of the unbalance internal cord stress (at the carcass), and an increase of uniformities components (ply-steer and variation of lateral force). The use of an odd structure must be carefully selected, depending on the speed, severity and condition of use.
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8

Szanto, Imola. "Arktisk turism och skyddet av isbjörnen : En miljörättslig analys av skyddet av Svalbards isbjörnar i en tid av ökad sjöburen turism." Thesis, Stockholms universitet, Juridiska institutionen, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-183400.

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One of the main attractions for tourists visiting Svalbard, Norway, are polar bears. The polar bear is a vulnerable species, dependent on sea ice to survive as this is where they hunt, wander and raise their cubs. Ship-based tourism poses a number of threats mainly due to the disturbances caused by the presence of ships, damage of critical habitats and the increasing interactions and deadly conflicts between humans and polar bears. Appropriate and effective legislation based on scientific knowledge of the impacts of ship-based tourism on polar bears is necessary to ensure sustainable tourism and environmental protection. Species protection and habitat conservation is not an issue isolated to Svalbard or the polar bears but rather just one part of the pressing global issue concerning loss of biodiversity, which is one of the greatest threats to humankind. The Convention on the Conservation of European Wildlife and Natural Habitats (Bern Convention) aims to ensure the conservation of wild flora and fauna species and their habitats. At the time of signing, the Norwegian Government excluded Svalbard from the application of the Bern Convention, ensuring that national conservation policies for Svalbard would be promoted. The Svalbard Environmental Protection Act is the main act regulating environmental protection on Svalbard, including both general principles and specific provisions regarding species and habitat protection. This paper explores the various needs of the polar bear population in Svalbard and the impacts caused by ship-based tourism. The Bern Convention’s provisions relating to the identified threats posed by ship-based tourism are examined and compared with the corresponding provisions in the Svalbard Environmental Protection Act. Moreover, this paper analyses the potential benefits that could arise from the application of the Bern Convention to the Svalbard territory. This paper concludes that the protection of the polar bears could, de jure, be strengthened by the Bern Convention, mainly due to the extensive interpretation of the types of activities that should be prohibited by signatory states. However, the Bern Convention can only be enforced by non-binding mechanisms and it is therefore unlikely that the application of the convention would lead to stronger protection of the polar bears than that which is provided by national legislation. The protection of the polar bear from threats caused by ship-based tourism would therefore, de facto, most likely not be strengthened by the application of the Bern Convention.
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Carvalho, Ana Alexandra Rodrigues. "Os museus e o património cultural imaterial: Estratégias para o desenvolvimento de boa práticas." Master's thesis, Universidade de Évora, 2009. http://hdl.handle.net/10174/18979.

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omando como referência fundamental o trabalho desenvolvido pela UNESCO em matéria de proteção do Património Cultural Imaterial (PCI), muito particularmente a Convenção para a Salvaguarda do Património Cultural Imaterial (2003), considerou-se oportuno refletir sobre as implicações que este enfoque traz para os museus. São indiscutíveis as repercussões que este instrumento trouxe para o reconhecimento da importância do PCI à escala internacional, motivando um crescendo de iniciativas em tomo da sua salvaguarda. São vários os agentes envolvidos na preservação deste património, no entanto o International Council of Museums (ICOM) reconhece um papel central aos museus nesta matéria. Mas para responder a este repto, os museus terão que repensar as suas estratégias de forma a relacionar-se mais com o PCI, contrariando uma longa tradição profundamente enraizada na cultura material. O presente estudo reflete sobre as possibilidades de actuação dos museus no sentido de dar resposta aos desafios da Convenção 2003, sendo certo que a partir das catividades dos museus é possível encontrar formas de estudar e de dar visibilidade a este património. Em função das especificidades de cada museu, podem ser encontradas estratégias de salvaguarda do PCI, entre as quais se pode incluir o inventário e a documentação (audiovisual, texto, áudio, imagem), a investigação, a divulgação através de exposições e publicações, difusão através da internet, educação não formal, entre outras actividades. Alguns museus começaram já a desenvolver abordagens integradas para a salvaguarda do PCI, cujos exemplos se apresentam. Este tema suscita vários desafios, implicando práticas museológicas inovadoras que possam reflectir o papel dos museus como promotores da diversidade e criatividade cultural. ABSTRACT: Recalling the UNESCO's work towards the protection of Intangible Cultural Heritage (ICH), in particular the Convention for the Safeguarding of the Intangible Cultural Heritage adopted in 2003, I took this opportunity to reflect upon the implications that this recognition brings to museums. The overwhelming success of this document has raised the importance of ICH at international level, motivating a growing number of initiatives towards its safeguard. Accordingly, to the 2003 Convention, there are many agents involved in the preservation of this heritage, yet the International Council of Museums (ICOM) recognizes a central role for museums. Nevertheless, to face this challenge, museums will have to rethink their relationship with ICH in opposition to their deep rooted tradition in material culture. The present study reflects upon the possibilities that museums have to answer the changeling 2003 Convention, recognizing that it’s possible through museum activities to find ways to study and give visibility to ICH. According to each museum specificities, it seems clear that strategies can be engaged in order to promote the safeguard of ICH, including inventory and documentation (audiovisual, audio, text and image), research, promotion through exhibitions, publications, dissemination trough internet and other means, informal education, among other activities. Many museums have already started exploring integrated approaches towards the safeguard of ICH and some of these examples are presented in this study. This theme is challenging, implying innovative museum practices which reflect on museums role towards the promotion of cultural diversity and creativity.
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Fuentes-Zurita, María-Cristina. "Les cybercafés populaires au Mexique et les jeunes : réponse baroque ou formation non conventionnelle?" Paris 3, 2007. http://www.theses.fr/2007PA030166.

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Cette recherche sur les cybercafés à Mexico vise à comprendre et à expliquer comment les jeunes utilisent ces espaces et quel sens ils leur donnent. L’auteur cherche à savoir s’il s’agit ici d’une réponse baroque ou d’une formation non conventionnelle. Face à la «révolution numérique» cette étude permet de questionner la relation entre les distances technologiques et la construction d’identités subjectives. Les cybercafés s’avèrent être des espaces multiformes, dont les usages et les significations se modèlent selon l’offre et la demande et au travers les interactions entre usagers et entre eux et les operateurs. Comme nouvel espace «entre-deux», le cybercafé permet aux jeunes de constituer leur identité par un processus d’autonomisation et d’apprentissage autodidacte. L’analyse se base sur des observations faites dans 17 cybercafés, sur des entretiens avec opérateurs et jeunes, la constitution d’un corpus photographique. La problématique construite est fondée sur la question suivante :En quoi et Comment l’utilisation et les significations des cybercafés populaires à Mexico permettent-elles aux jeunes de se constituer en sujet social et dans quelle mesure s’agit-il d’une réponse baroque ou d’une formation non-conventionnelle?
This research on the cybercafés in Mexico aims at understanding and explaining how young people use these spaces and what the meaning attached to them is. The author wants to know if it corresponds here to a baroque response or to a form of non-conventional learning. Facing the “numerical revolution”, this study allows questioning the relation between the technological gaps and the construction of subjective identities. Cybercafés consist of multiform spaces, where the uses and meanings are shaped by offer and demand as well as through the interaction between users, and between them and the operators. As a new space “between-two”, the cybercafé allows young people to construct their identity by a process of self-determination and of independent learning. The analysis is based on the observations made in 17 cybercafés, of interviews with operators and young users, and in the creation of a photographic collection. The issues developed here are based on the following questions. In what and how the way in which the use and the meaning of the popular cybercafés in Mexico allows its youth to become social subjects and to what measure it corresponds to a baroque response or to a form of unconventional education
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Cupal, Miroslav. "Komponenty na bázi vlnovodu integrovaného do textilu." Doctoral thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2020. http://www.nusl.cz/ntk/nusl-432454.

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Práce je zaměřena na výzkum struktur založených na vlnovodu integrovaném do textilu (TIW). Pozornost je věnována elektrické charakterizaci textilních materiálů (textilní substráty, nitě), které jsou využívány při implementaci antén, rekonfigurovatelných a aktivních obvodů integrovaných do textilu. Práce se zabývá návrhem vícevrstvých přechodů mezi mikropáskovým vedením na konvenčním substrátu a vedeními integrovanými do textilu. Dále je prezentován koncept přepínače integrovaného do textilu. Přepínač je řízen vodivými sloupky, které vytvářejí otevřenou či zavřenou stěnu prostřednictvím stejnosměrně ovládaných PIN diod. Na závěr je formulována metodika návrhu kruhově polarizovaných antén integrovaných do textilu, jež jsou určeny pro práci v ISM pásmech až do 24 GHz. Všechny postupy návrhu byly ověřeny simulacemi a měřeními reálných vzorků, které byly vyrobeny sítotiskem stříbrnou polymerovou pastou. Polovodičové komponenty byly k obvodům přilepeny vodivým stříbrným lepidlem. Komponenty vyrobené sítotiskem byly porovnávány s referenčními strukturami, které byly realizovány pomocí samolepicí měděné fólie.
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"Comparative Life Cycle Assessment of Conventional and Guayule Automobile Tires." Master's thesis, 2014. http://hdl.handle.net/2286/R.I.25182.

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abstract: Natural rubber and rubber products can be produced from the guayule plant (Parthenium argentatum Gray), which is a low input perennial shrub native to Mexico and the American Southwest. Guayule rubber has the potential to replace Hevea (Hevea brasiliensis) rubber, the most common natural rubber, and synthetic rubber, which is derived from petroleum, in a wide variety of products, including automobile tires. Rubbers make up approximately 47% of the analyzed conventional passenger tire's weight, with 31% from synthetic rubber and 16% from natural Hevea rubber. Replacing the current rubber sources used for the tire industry with guayule rubber could help reduce dependency on imported rubber in addition to reducing greenhouse gas emissions. Moreover, residues from guayule rubber are being researched as a bioenergy feedstock to further improve the environmental footprint of guayule rubber products. This study used life cycle assessment (LCA), a useful tool to determine environmental impacts from a product or process, to quantify and compare environmental impacts of the raw material extraction, transportation and manufacturing of a conventional and a guayule rubber based passenger tire. The impact results of this comparative LCA identified the major environmental impacts and contributing process and informed how the impacts from the tire production can be reduced through utilization of natural rubber co-products as electricity off-sets and reducing guayule rubber's environmental impacts through agricultural and transportation modifications. Results showed that tire raw material extraction contributed the majority of impacts in all categories, where the production of guayule rubber for guayule tires, and the production of synthetic rubber for conventional tires, were the main contributors. Guayule rubber impacts occurred mainly from electricity consumption for agricultural irrigation, while synthetic rubber is a petroleum-based material resulting in high impacts. Transportation impacts had little significance compared to other stages in the life cycle, except for smog impacts, which occurred mainly from truck transport for guayule tires, and transoceanic transport for conventional tires. Tire manufacturing impacts occurred mainly from electricity use in the facilities and were reduced with the use of guayule rubber in guayule tires.
Dissertation/Thesis
M.S. Civil and Environmental Engineering 2014
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HUY, NGO SI, and NGO SI HUY. "Cyclic Behavior of Oblong and Rectangular Bridge Columns with Conventional Tie and Multi-Spiral Transverse Reinforcement." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/h4c8ps.

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碩士
國立臺灣科技大學
營建工程系
100
This study investigates the behavior of oblong and rectangular bridge columns under combined constant axial loading and lateral cyclic loading. The transverse reinforcement schemes include conventional tie and multi-spiral reinforcement. The multi-spiral reinforcement for the oblong columns comprises two interlocking spirals, or seven interlocking spirals. For rectangular columns, the multi-spiral reinforcement comprises two interlocking large central spirals interlocked with four small spirals at the corners, or comprises seven interlocking large central spirals interlocked with four small spirals at the corners. The amount of transverse reinforcement for all of the columns conforms to the current seismic bridge design specifications. Test results indicate that all of the columns exhibit ductile behavior with ductility capacities significantly higher than the ductility capacity required by the design code. The oblong interlocking spirals column with an amount of transverse reinforcement 43% that of the corresponding tied column shows a similar strength, ductility, energy dissipation, and over-strength to the tied column. Additionally, the rectangular spiral columns with an amount of transverse reinforcement 59% (CM1R1-MS) and 75% (CM2R1-MS) that of the corresponding tied column exhibits a superior strength, ductility, energy dissipation and over-strength to the tied column. Along weak direction tests, the oblong multi-spirals column using H-shape steel shows a significant higher ductility than other corresponding columns using longitudinal reinforcement. With the similar ratio of longitudinal reinforcement, the oblong multi-spiral columns using D36 and D19 longitudinal reinforcement exhibited similar seismic capacities to columns using D25 longitudinal reinforcement. And using H-shape steel and lager diameter of longitudinal reinforcement decreases the over strength. Moreover, the code P-M interaction analysis method can provide a conservative means of estimating the nominal moment strength. The methods in the current building and bridge seismic design codes to determine the maximum probable moment strengths may not provide conservative estimates. Results of this study demonstrate that the maximum probable moment of the columns examined can be estimated conservatively by 1.4 times the nominal moment strength.
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Davies, Lyle. "Limitations of the term 'place of effective management' and its use as an effective tie-breaker test when applied in the current South African business context." Thesis, 2016. http://hdl.handle.net/10539/19407.

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A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in Taxation)
According to South African domestic law, the term ‘place of effective management’ is ‘one of the tests used to determine the residency of a person, other than a natural person’ (South African Institute of Tax Practitioners, 2010, p.549). The term ‘place of effective management’ is not defined in the South African Income Tax Act 58 of 1962 and there is very limited case law in South Africa which deals specifically with the matter. In an attempt to clarify the term, the South African Revenue Service issued Interpretation Note 6: Resident: Place of effective management (persons other than natural persons) (2002) where, as noted by Olivier and Honiball (2008, p.82), ‘emphasis is placed on where important decisions are implemented and not where such decisions are taken’ as the ‘place of effective management’. This is contrary to international guidelines, which typically focus on where important decisions are taken (Olivier and Honiball, 2008, p.75). Key Words: Board of directors, central management and control, control, day-to-day decisions, Discussion Paper on Interpretation Note 6, Interpretation Note 6, key decision making, OECD Model Tax Convention, place of effective management
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15

Amemado, Dodzi. "Changements et évolution des universités conventionnelles sous l’influence des technologies de l’information et de la communication (TIC): le cas du contexte universitaire nord-américain." Thèse, 2010. http://hdl.handle.net/1866/4386.

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Abstract:
Cette recherche part du constat de l’utilisation des nouvelles technologies qui se généralise dans l’enseignement universitaire (tant sur campus qu’en enseignement à distance), et traite cette question sous trois aspects institutionnel, pédagogique et technologique. La recherche a été menée à travers quinze universités canadiennes où nous avons interrogé vingt-quatre universitaires, nommément des responsables de centres de pédagogie universitaire et des experts sur la question de l’intégration des technologies à l’enseignement universitaire. Pour le volet institutionnel, nous avons eu recours à un cadre théorique qui met en relief le changement de structure et de fonctionnement des universités à l’ère d’Internet, suivant le modèle théorique de l’Open System Communications Net de Kershaw et Safford (1998, 2001). Les résultats, à l’aune de ce modèle, confirment que les universités conventionnelles sont dans une phase de transformation due à l’utilisation des technologies de l'information et de la communication (TIC). De plus, les cours hybrides, la bimodalité, des universités entièrement à distance visant une clientèle estudiantine au-delà des frontières régionales et nationales, des universités associant plusieurs modèles, des universités fonctionnant à base d’intelligence artificielle, sont les modèles principaux qui ont la forte possibilité de s’imposer dans le paysage universitaire nord-américain au cours des prochaines décennies. Enfin, à la lumière du modèle théorique, nous avons exploré le rôle de l’université, ainsi en transformation, au sein de la société tout comme les rapports éventuels entre les institutions universitaires. S’agissant de l’aspect pédagogique, nous avons utilisé une perspective théorique fondée sur le modèle du Community of Inquiry (CoI) de Garrison, Anderson et Archer (2000), revu par Vaughan et Garrison (2005) et Garrison et Arbaugh (2007) qui prône notamment une nouvelle culture de travail à l’université fondée sur trois niveaux de présence. Les résultats indiquent l’importance d’éléments relatifs à la présence d’enseignement, à la présence cognitive et à la présence sociale, comme le suggère le modèle. Cependant, la récurrence -dans les trois niveaux de présence- de certains indicateurs, suggérés par les répondants, tels que l’échange d’information, la discussion et la collaboration, nous ont amenés à conclure à la non-étanchéité du modèle du CoI. De plus, certaines catégories, de par leur fréquence d’apparition dans les propos des interviewés, mériteraient d’avoir une considération plus grande dans les exigences pédagogiques que requiert le nouveau contexte prévalant dans les universités conventionnelles. C’est le cas par exemple de la catégorie « cohésion de groupe ». Enfin, dans le troisième volet de la recherche relatif à la dimension technologique, nous nous sommes inspirés du modèle théorique d’Olapiriyakul et Scher (2006) qui postule que l’infrastructure dans l’enseignement doit être à la fois une technologie pédagogique et une technologie d’apprentissage pour les étudiants (instructional technology and student learning technology). Partant de cette approche, le volet technologique de notre recherche a consisté à identifier les fonctionnalités exigées de la technologie pour induire une évolution institutionnelle et pédagogique. Les résultats à cet égard ont indiqué que les raisons pour lesquelles les universités choisissent d’intégrer les TIC à l’enseignement ne sont pas toujours d’ordre pédagogique, ce qui explique que la technologie elle-même ne revête pas forcément les qualités a priori requises pour une évolution pédagogique et institutionnelle. De ce constat, les technologies appropriées pour une réelle évolution pédagogique et institutionnelle des universités ont été identifiées.
This research is regarding the increasing use of Information and Communication Technology (ICT) in Higher Education, within conventional universities as well as open and distance education, and focuses on its institutional, educational and technological implications for campus-based and distance programs. The research was undertaken throughout fifteen Canadian universities in which twenty-four directors and experts, working in teaching and learning centres, were interviewed. For the institutional aspect, the research relied on the Kershaw & Safford's Open System Communications Net (1998, 2001) theoretical framework that considers the universities' structural and function change in the digital era. The research results confirm that conventional universities are in a period of transformation due to the use of digital technologies; and, that blended learning courses, bimodality, virtual universities, universities using diverse models and universities operating with artificial intelligence, will be the models with high-growth probability during the next decades in North America. Regarding the educational aspect, the research used a theoretical perspective pertaining to Garrison, Anderson & Archer Community of Inquiry Framework (2000) reviewed by Vaughan & Garrison (2005) and Garrison & Arbaugh (2007) that advocates a cultural change in University work, based on three levels of presence. The research results indicate the importance of elements related to teaching presence, cognitive presence and social presence, as the model suggests. However, the recurrence- at the three levels of presence- of some indicators the interviewees mentioned led to conclude that the CoI model has some interchangeable indicators within its categories. Furthermore, some categories frequently mentioned by the respondents should require a greater consideration. That is the case of the “Group Cohesion” category. Finally, with respect to the technology employed, the theoretical framework used Olapiriyakul & Scher's Content Design and Development Model (2006) that postulates that the technological infrastructure for university teaching must be both instructional technology and student learning technology. The research results reveal that educational reasons are not necessarily the ones for which universities make the decision to apply ICT to teaching; and, because of that, the technology used may not have been chosen for its learning benefits. This observation led to the interviewees describing opportunities for the development of the next generation of learning technologies applicable to conventional universities.
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