This research aims to fill an important gap in focusing on why individuals are able to take part in and/or support activities that have effects on economic, environmental, and social dimensions that are not consistent with their sense of right and wrong. The research focuses on the relationship between supply chain management and moral disengagement, and how this relation affects social responsibility. After observing individuals avoiding responsibility for misconduct an explanatory concept, moral decoupling, was proposed. Moral decoupling considers moral responsibility a flow in the supply chain. Moral decoupling occurs when the flow is restricted. If moral decoupling occurs at an identifiable point it is called a moral decoupling point. The concept was developed by identifying and linking specific supply chain activities and structures with moral disengagement, a theory that explains the deactivation of self regulation. Moral decoupling was able to suggest how to reduce moral disengagement and improve social responsibility. To validate the suggestions a literature review on social responsibility was conducted and identified sixteen elements of social responsibility in supply chain management. The suggestions based on moral disengagement were compared with elements of social responsibility and a large overlap was found. Lastly, suggestions on how to reduce moral disengagement and map moral responsibility in a supply network are proposed, links between elements of social responsibility are presented, and moral coupling is added as a complementary term to moral decoupling. A model explaining the relationship between ethical guidelines, moral responsibility, moral decoupling, and social responsibility is proposed. In relation to current theoretical knowledge the thesis has contributed to the field of socially responsible supply chain management with an application of a new theoretical lens that gives one explanation as to why identifed elements of social responsibility are important. The understanding of social responsibility has reached an increased explanatory depth following the identification of moral disengagement as a generative mechanism, subject to conditions in supply chain management. The research has also applied moral disengagement in a context not identified in earlier research, and shows some of the complexity of applying it to a real-world global context. The elements of social responsibility and moral (de)coupling help practitioners identify what they should focus on to increase social responsibility and also offer an explanation for `why?'. The findings can be used to construct supply chains that are less prone to misconduct and to identify where in the chain it is important to be aware of immoral behavior. The value and originality of this research is centered on the application of a new theoretical lens for socially responsible supply chain management. It is the only identified research in the area which identifies mechanisms on a generative level that explains human behavior and conditions to which those mechanisms are subject. This is also in itself a novel application of moral disengagement in a new research context. / <p>Doctoral thesis for the degree of Doctor of Philosophy in Textile Management at the University of Borås to be publicly defended on Wednesday, December 10, 2014, at 1:00 p.m.,in room M404, University of Bor as, Allégatan 1, Borås</p>

Le gaz électrogénéré dans les réacteurs électrochimiques est un phénomène à la fois électrochimique et hydrodynamique. La chute ohmique dans la solution électrolyte est l'un des paramètres importants à évaluer pour l'optimisation des réacteurs électrochimiques. Elle est due à la résistance de la solution, donc, à sa conductivité électrique et la distance entre les deux électrodes. Pour réduire la consommation énergétique de la cellule de réduction électrolytique de particules d'hématite en fer métallique, on a étudié la conception des anodes, sièges de la production des bulles d'oxygène, dans deux cellules équivalentes d'électrolyse d'eau dans un milieu alcalin. Les résultats ont montré que seulement 25% de l'anode est réellement active et que le taux de rétention augmente le long de l'anode et les bulles atteignent leur vitesse terminale dès 50% de la hauteur de l'anode. Ceci nous a permis de formuler des recommandations qui permettent d'avoir les meilleures conditions de désengagement des bulles électrogénérées, pour une consommation énergétique plus faible du procédé électrochimique / Electrogenerated gas in electrochemical reactors is considered as an electrochemical and hydrodynamic phenomenon. The ohmic drop in the electrolyte solution is one of important parameter to evaluate for the optimization design of electrochemical reactors. It is due to the resistance of the solution, therefore, its electrical conductivity and of the distance between the two electrodes. To reduce the energy consumption of the electrolytic reduction cell of hematite particles to metallic iron, we studied the design of anode, the location of oxygen bubbles production, in two equivalent cells for water electrolysis in an alkali media. The results showed that the gas hold up increases along the anode and only 25% of the initial anode height is actually active. Moreover the bubbles reach their terminal velocity after 50% of the initial anode height. This allowed us to formulate recommendations that allow the best conditions of bubbles electrogenerated disengagement and low energy consumption

La thèse s'intéresse à la durabilité du système de transport de marchandises en Europe et en France au travers de la dialectique "couplage-découplage" de la demande de transport par rapport à la croissance. Parmi les mécanismes et facteurs sous-jacents, la distance, comme objet de recherche, permet de mettre en exergue l'évolution des stratégies d'implantation géographiques des activités productives et distributives. L'approche méthodologique du découplage par la géographie a pour objectif d'apporter des éléments de réponse en faveur d'une limitation de la dépendance à la distance. L'étude empirique, par famille de produits, montre que les leviers d'action se situent principalement dans la composante servicielle du transport. Leur application auprès de l'ensemble des acteurs de la chaîne logistique globale passera par le biais de mesures incitatives d'origine publique. / This thesis deals with the sustainability of the freight transport system in Europe and France thanks to the coupling between freight transport and economic growth. Among the underlying mechanisms and factors, distance as an object of research allows us to highlight the evolution of geographical location strategies productive and distributive activities. The methodological approach of geographicallt decoupling aims to help understand concepts of a limited dependence on distance. The empirical study, divided into product families, shows that the levers are mainly in the transport service-based component. Their application to all stakeholders in the global supply chain will pass through incentives from public sources.

O objetivo deste trabalho foi implementar a técnica de dupla ressonância denominada Desacoplamento Heteronuclear em Banda Larga. Tal técnica consiste em eliminar a interação dipolar magnética nuclear existente entre núcleos atômicos raros que desejamos observar (13C, por exemplo) e núcleos atômicos abundantes que existem em sua vizinhança (1H, por exemplo). Para implementar algumas das técnicas de Desacoplamento Heteronuclear em Banda Larga (DBL), foi desenvolvido o instrumental eletrônico necessário, que consistiu em projeto e construção de moduladores de pulsos de radiofreqüência com controle de fase, em programação de seqüências especiais de pulsos para DBL e em sistemas de controle digital. As técnicas de DBL implementadas foram: \"Noise Modulation\", \"Squarewave modulation\", \"MLEV-64\" e \"WALTZ-16\". Avaliamos o desempenho destas técnicas através de resultados experimentais obtidos utilizando o composto ADAMANTANO (Cl10H16). Todos os equipamentos desenvolvidos foram incorporados ao espectrômetro de alta resolução por ressonância magnética nuclear existente no Laboratório de Espectroscopia de Alta Resolução (LEAR), do Departamento de Física e Informática, Instituto de Física de São Carlos, USP, e estão sendo utilizados rotineiramente nos experimentos de espectroscopia de alta resolução / The goal of this work was to improve the double resonance technique called Broadband Heteronuclear Decoupling. This technique consists on eliminate the dipolar heteronuclear interaction that exists between rare nucleous (13C, for example) and abundant nucleous that exists around (1H, for example). To improve some techniques of Broadband Heteronuclear Decoupling (BBDec), an electronic apparatus was made, which consisted of design and implementation of radiofrequency pulse modulators with phase control, special BBDec pulse sequences programming and digital control systems. The implemented Broadband Heteronuclear Decoupling techniques were: Noise Modulation, Square-wave Modulation, MLEV-64 sequence and WALTZ-16 sequence. We evaluated the performance of these techniques utilizing the experimental results obtained with the sample ADAMANTANO (Cl10H16). All developed apparatus was incorporated with the high resolution NMR spectrometer that exists at the High Resolution Spectroscopy Laboratory (LEAR), of the Instituto de Física de Sao Carlos, USP, and are being used at all high resolution NMR experiments

Purpose: While research on state-owned enterprises (SOEs) have been lagging, even less can be found on municipally-owned enterprises (MOEs). The authors intend to use literature covering SOEs and apply them on MOEs in an analogue fashion. This study aims to uncover similarities and differences between the two aforementioned types of public ownership and contribute to the field of MOEs. This would allow for future researchers of MOEs to know in what way previous findings on SOEs is accurate and where extra caution must be placed. The authors will also consider the implications of institutional theory and how this can be used to understand the reality MOEs find themselves in. Design/methodology/approach: The authors has employed a qualitative approach where eleven MOEs have been interviewed. All of the eleven enterprises were located in the Swedish province of Värmland. The interviews were conducted in a semi-structured fashion and the analysis was achieved through a mix of selective and open coding. Findings: Enterprises matched expectations from stakeholders, where higher demands were met with greater social care and lower expectations facilitated a business approach. Furthermore, enterprises viewed their owners as the most important stakeholders and were willing to make decisions that favored them, even if other stakeholder groups disbenefit from this. Furthermore, a combination of actively searching for legitimacy and relying on institutional theory was employed by the MOEs, which could possibly contribute to institutional theory. Research limitations/implications for future research: Further research into these matters are of interest to build on the understanding of SOEs and apply them to MOEs. It is suggested to conduct a study including MOEs of greater size, as most organizations included in this study were too small to ‘successfully’ implement non-acquiescence matters such as decoupling and mission drift. Furthermore, a case-study of a single organization would perhaps shed some light on this matter, as this study’s focus on eleven enterprises has a bit of a tendency to only scratch the surface.

Differentiation of the lithospheric mantle occurred principally through partial melting and extraction of melts. Harzburgites are generally considered as melting residues whereas lherzolites are regarded as pristine mantle weakly affected by melting. However, some orogenic peridotites show evidence of igneous refertilization. In this context, this work re-investigates the nature of the Lherz lherzolites (Pyrenees), type-locality of lherzolites, described as a piece of preserved fertile mantle. Structural and geochemical data show that these lherzolites are not pristine but formed through a refertilization reaction between MORB-like melts and refractory lithosphere. Moreover, the Lherz peridotites were partly used to infer the composition of the primitive upper mantle and these results may have important implications for the nature of the late veneer. Additionally, crystal-preferred orientations of minerals (CPO) highlight a strong feedback between melt percolation and finite strain in the percolated rocks. CPO variations are ruled by a subtle balance between instantaneous melt fraction and local strain rate. This work also investigated the effect of melt percolation on Hf, Nd and Sr isotopes. Isotope systematics in Lherz shows that strong isotopic decoupling may arise in a percolation front. The modelling suggests that decoupled isotopic signatures are generated during porous flow and governed by the melt/matrix elements concentrations, chemical diffusivities or efficiency of isotopic homogenization. Melt-rock interactions can generate “intraplate-like” isotopic signatures. This suggests that a part of isotopic signatures of mantle-related rocks could be generated by diffusional processes associated with melt transport.

<p>Syftet med denna uppsats är att få en djupare insikt om hur en frikoppling mellan redovisning och beskattning skulle kunna se ut. Genom att undersöka hur revisionsbolagen ställer sig till SamRoBs förslag om en frikoppling, SOU 2008:80, och vilka konsekvenser ett avskaffande av det materiella sambandet kan medföra för K2-företagen vill vi skapa en djupare förståelse i diskussionen om en total frikoppling av det materiella sambandet för K2-företagen.</p><p>Uppsatsens undersökning utgår från en kvalitativ forskningsmetod och har en analytisk ansats. Data består av primär- och sekundärdata som kritiskt granskas för att bedöma undersökningens giltighet och tillförlitlighet.</p><p>För att skapa förståelse kring sambandet mellan redovisning och beskattning presenteras relevanta begrepp och teorier. Vidare redogörs för innehållet i utredningen SOU 2008:80.</p><p>Empirin presenterar respondenternas åsikter och synpunkter om utredningens, SOU 2008:80, förslag om en frikoppling mellan redovisning och beskattning. Respondenterna avser tre anställda från tre av de största revisionsbolagen i Sverige.</p><p>För K2 företag innebär en frikoppling i praktiken en samordning. Om SamRoBs förslag anpassas till K2 reglerna kommer det nya regelverket i längden innebära en förenkling för K2 företagen. I stora drag kommer inte revisorernas arbete att förändras även om dagens revisorer kan tycka att arbetsbördan blir tyngre.</p> / <p>The purpose of the thesis is to gain a deeper insight into a decoupling between accounting and taxation. By a study on the audit firms’ attitude concerning SamRoBs proposal on decoupling and what affects K2 companies may be facing are we intending to create a deeper understanding in the discussion of a total decoupling of the material relationship for K2 companies.</p><p>The study is based on a qualitative research and has an analytical approach. The data consists of primary and secondary data that is critically reviewed to assess the validity and reliability of the study.</p><p>In order to create understanding of the relationship between accounting and taxation relevant concepts and theories are presented. The contents of SOU 2008:80 will also be described.</p><p>The empirical data presents the respondents´ views and comments on the proposal, SOU 2008:80, for a decoupling between accounting and taxation. Respondents interviewed were three employees from three of the largest audit firms in Sweden.</p><p>The true meaning of decoupling for K2 companies in practice is coordination. If SamRoBs proposal is adapted to the K2 regulation a new framework will appear and in the long run involve a simplification for K2 companies. Broadly, the work of the auditing firms will not mean considerable changes even though current auditors may think the workload will increase.</p>

Syftet med denna uppsats är att få en djupare insikt om hur en frikoppling mellan redovisning och beskattning skulle kunna se ut. Genom att undersöka hur revisionsbolagen ställer sig till SamRoBs förslag om en frikoppling, SOU 2008:80, och vilka konsekvenser ett avskaffande av det materiella sambandet kan medföra för K2-företagen vill vi skapa en djupare förståelse i diskussionen om en total frikoppling av det materiella sambandet för K2-företagen. Uppsatsens undersökning utgår från en kvalitativ forskningsmetod och har en analytisk ansats. Data består av primär- och sekundärdata som kritiskt granskas för att bedöma undersökningens giltighet och tillförlitlighet. För att skapa förståelse kring sambandet mellan redovisning och beskattning presenteras relevanta begrepp och teorier. Vidare redogörs för innehållet i utredningen SOU 2008:80. Empirin presenterar respondenternas åsikter och synpunkter om utredningens, SOU 2008:80, förslag om en frikoppling mellan redovisning och beskattning. Respondenterna avser tre anställda från tre av de största revisionsbolagen i Sverige. För K2 företag innebär en frikoppling i praktiken en samordning. Om SamRoBs förslag anpassas till K2 reglerna kommer det nya regelverket i längden innebära en förenkling för K2 företagen. I stora drag kommer inte revisorernas arbete att förändras även om dagens revisorer kan tycka att arbetsbördan blir tyngre. / The purpose of the thesis is to gain a deeper insight into a decoupling between accounting and taxation. By a study on the audit firms’ attitude concerning SamRoBs proposal on decoupling and what affects K2 companies may be facing are we intending to create a deeper understanding in the discussion of a total decoupling of the material relationship for K2 companies. The study is based on a qualitative research and has an analytical approach. The data consists of primary and secondary data that is critically reviewed to assess the validity and reliability of the study. In order to create understanding of the relationship between accounting and taxation relevant concepts and theories are presented. The contents of SOU 2008:80 will also be described. The empirical data presents the respondents´ views and comments on the proposal, SOU 2008:80, for a decoupling between accounting and taxation. Respondents interviewed were three employees from three of the largest audit firms in Sweden. The true meaning of decoupling for K2 companies in practice is coordination. If SamRoBs proposal is adapted to the K2 regulation a new framework will appear and in the long run involve a simplification for K2 companies. Broadly, the work of the auditing firms will not mean considerable changes even though current auditors may think the workload will increase.

This report is the result of a 20-points project at the University of Jönköping. The project was carried out in form of a case study with the object of analysing the value flow at DIAB AB’s confection department in Laholm. The aim of this project is to submit proposals to the production management on how to increase the efficiency of the production flow at the confection department and reduce the capital accumulation in form of products in work. The information in this report is gathered from interviews, observations and measurements. Furthermore, a literature study was carried out in view to find suitable theories when analysing present as well as future suggested production conditions. This report is based on four main questions: • What does the existing process of the value flow for the most produced product family look like? • How does the process of the value flow for GS perform considering the through-put-time? o How long through-put-time does a representative product of the GS-family have? o How long is the value- and no value adding time for that product along its production flow? • Which production related disturbances and cost prompters exist in the present value flow process? • How could the process of the value flow for GS be made more efficient, less persistent to disturbances and more competitive? The existing process of the value flow for the most producing product family has been mapped and is illustrated in appendix 3. For now, the process includes nine working stations along the production chain. The through-put-time of a representative GS-product is according to my survey 18,5 days. The value adding time is only 16,1 minutes, that is 0,061 % of the entire through-put-time. The remaining time, in other words the no value adding time, is 440 hours and it represents mainly storage and transport of products. The representative production disturbances and cost prompters that characterise the process of the value flow contain material related disturbances, a high number of long shifts, long storage time prior to the customer order point and with that, high capital accumulation and finally unnecessary transports. Improvement proposals aim to increase the efficacy of the process of the value flow and reduce the capital amounts by shifting from the present production strategy involving manufacturing towards order (TMO) to assembling towards order (MMO). In order to make this possible a semi-manufactured storage will be introduced after the standard confection which will represent the new decoupling point. The production at the standard confection will then occur according to the semi-manufactured storage. The standard confection should produce in larger aggregated order quantities based on prognosis in order to benefit from the advantages of economy of scale and the production must proceed in a continuous flow according to the FIFU-system (First In First Out). In addition to that, the special confection must produce according to a pull-system and only when the customer makes a request. The tact-time of the GS products should constitute a limit for all the cycle times along the production chain, both on the standard- and special confection. This is partly due to creating a constant and balanced production flow which enables short through-put-time and partly due to avoiding in-between-storage as a result of various bottlenecks.

Diese Dissertation befasst sich mit der sensorgeführten Regelung von Industrierobotern zur Konturverfolgung. Beispiele dafür sind das robotergestützte Nähen, Entgraten oder das Auftragen von Dichtmasse entlang von Schweißnähten. Beim Nähen und Entgraten müssen während der Verfolgung der Kontur bestimmte Kontaktkräfte an möglicherweise nachgiebigen Werkstücken eingehalten werden. Dabei ist es in modernen Fertigungsprozessen wichtig, die Bewegung des Roboters mit wenig Einrichtaufwand vorzugeben. Dazu werden Sensorsysteme eingesetzt, die Bildinformationen und Kraftmessungen verarbeiten, um den Roboter mit gewünschter Kontaktkraft entlang sichtbarer Konturen eines Werkstückes zu führen. Der Fokus dieser Arbeit ist die Fusion der Sensordaten, um die Vorteile der einzelnen Sensoren in einer Aufgabe zu vereinen. Es werden Messwerte eines Kraft-Momenten Sensors, einer Kamera, eines Beschleunigungssensors und der kartesischen Position und Orientierung des Roboters verwendet. Zuerst wird die Berechnung der kartesischen Roboterposition untersucht. Es wird ein Beobachter vorgestellt, um unter Verwendung eines Beschleunigungssensors die Präzision des Positionssignales zu erhöhen. Anschließend wird das Kamerasystem untersucht und ein Verfahren vorgestellt, um Geschwindigkeit, Position und Orientierung des robotergeführten Werkzeuges entlang der Kontur vorzugeben. Danach wird auf die Ermittlung von Kontaktkräften eingegangen, wobei die Kompensation von Trägheitskräften mittels Beschleunigungssensoren untersucht wird. Der letzte Abschnitt befasst sich mit der Verbindung von bildgestützter Konturverfolgung und Kraftregelung an nachgiebigen Werkstücken. Durch die Nachgiebigkeit des Werkstückmaterials verformt sich die Kontur bei Kontakt. Durch bildgestützte Konturverfolgung wird eine Anpassung an diese Verformung vorgenommen -- somit besteht über die Verformbarkeit des Werkstückes eine Kopplung zwischen den beiden Regelkreisen. Diese Kopplung wird gelöst, indem auf Basis eines dynamischen Modells der Umgebung eine Kompensation der Werkstückverformung berechnet wird. Die Modellparameter zur Kompensation werden durch online Identifikation ermittelt. / This thesis focuses on the sensor-guided control of industrial robots for contour-following. Examples include the robot-guided sewing, grinding or the application of sealant along weld seams. Grinding and sewing require a certain contact force while following a countour of a workpiece, whereas the worpieces might be compliant. Modern production processes require a fast and simple way to set up the motion of the robot for the required task. Therefore sensor systems are used, which process visual and tactile information to guide the tool at a desired contact force along visible contours of a workpiece. The focus of this work is the fusion of sensor data, used to benefit from the advantages of each of the individual sensors in one control scheme. I combine the measurements of a force-torque sensor, a camera, an acceleration sensor and of the Cartesian position of the robot. First, I introduce details on the calculation of the Cartesian robot position. I present an observer-based structure that uses an acceleration sensor to improve the precision of the robot position signal. Then, I analyze the camera system and present a control structure that adapts the position, orientation and velocity of the robot-guided tool along the contour. Thereafter, I show details of force measurement, whereas I compensate for inertial forces using an acceleration sensor. The last chapter addresses the combination of visual contour-following and force control on compliant workpieces. Under a certain contact force, the workpiece deforms due to its compliance. The position and orientation then is adapted to this deformed contour by visual control -- hence, there is a coupling between force and visual control. This coupling is solved by compensating for workpiece deformation using a dynamic model of the environment. The environmental parameters for compensation are identified online.