The high energy demand associated with open multi-deck refrigerated display cabinets is a direct consequence of their open design. The interaction between the cold refrigerated air inside the cabinet and the relatively warm air of the supermarket takes place across the air curtain, which serves as a non-physical barrier between the customers and the products. It has been estimated that 70% to 80% of the cabinet’s cooling load is due to ambient air infiltration into the cabinet refrigeration apparatus, which was previously entrained through the descending air curtain. A new generation of display cabinets has immerged in recent years, where the display-to-floor area has increased for the sake of maximizing sales. This modification leaves the air curtain with a larger display opening to seal against. Therefore, the design of such cabinets has now become more challenging, especially when attempting to ensure product integrity and temperature homogeneity while attempting to minimize their energy consumption. In this work, advanced numerical and experimental techniques have been integrated to quantify and also minimize the entrainment rate through the air curtain and the infiltration rate into open low-front refrigerated display cabinets. Experimentally, the Particle Image Velocimetry (PIV) technique has been used to map the velocity profile along the air curtain while the Infrared (IR) Thermography technique has been used to map the temperature profile across the cabinet. The Computational Fluid Dynamics (CFD) technique has been used in both case and parametric studies after confirming its validation with experiment. CFD was found to be a valuable tool for the simulation of open low-front refrigerated display cabinets, and the credibility of the results was assured when the boundary conditions were fine-tuned by experimental data. This thesis has demonstrated a systematic procedure where the entrainment rate through the air curtain can be quantified. The effect of various Discharge Air Grille (DAG) parameters was studied, and it was found that the entrainment rate is highly sensitive to the velocity profile and magnitude at the DAG. A velocity profile with a ramp shape having the maximum velocity near the cabinet yielded the minimum entrainment rate, hence the cabinet cooling load was reduced. In addition, two techniques were introduced for the determination of the infiltration rate of the cabinet. The first utilises the tracer-gas method to determine the specific amounts of ambient dry air and water vapour entering the evaporator coil, and the second uses psychrometrics to quantify the infiltration load as well as the other cooling load components by identifying the various heat transfer processes encountered during the operation of the cabinet. The ambient air infiltrated into the cabinet, although corresponds to 31% of the total mass flow rate, was found to be responsible for at least 85% of the total cooling load of the cabinet. This indicates that low-front cabinet suffer more from infiltration. The contribution of this work is by providing a better understanding towards the entrainment and infiltration processes related to open refrigerated display cabinets. The new techniques introduced in this work can help designers to better assess the impact of different design parameters and quantify the amounts of the entrainment and infiltration rates associated with open low-front refrigerated display cabinets.

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Anställda som tilldelas gratis aktier eller förvärvar aktier till ett pris under marknadsvärde i företaget de är anställda i erhåller en förmån som ska tjänstebeskattas. Enligt den lagstadgade värdepappersregeln ska en skattskyldig som på grund av sin tjänst förvärvar värdepapper på förmånliga villkor ta upp den som intäkt det beskattningsår som förvärvet sker. Förvärven är vanligtvis förenade med förfoganderättsinskränkningar såsom överlåtelseförbud under en bestämd tidsperiod och krav på fortsatt anställning. Vid en överblick av praxis på området kan det konstateras att det därmed inte går att utläsa en bestämd tidpunkt för när ett förvärv anses ha inträffat. Syftet med uppsatsen är att utreda de lege lata huruvida värdepappersregelns syfte uppfyllts och att utifrån den utredningen belysa om det de lege ferenda finns behov av en ändring av värdepappersregeln. Syftet med lagregeln utreds med utgångspunkt från lagtexten. För att få en djupare förståelse av syftet har förarbeten och praxis studerats. Studier av praxis är en stor del av uppsatsens metod då den presenterar tillämpningen av värdepappersregeln de lege lata. Utredningen visar att värdepappersregeln är svårtillämpad, främst beroende på bristfälliga definitioner av dess rekvisit. Syftet med värdepappersregeln kan till viss del anses uppfyllt då Regeringsrätten i två domar från 2009 dömt i linje med lagregeln. Det står klart att det är ett civilrättsligt förvärv som åsyftas i lagregeln. Av utredningen framgår även att en del av syftet med värdepappersregeln torde vara att för att värdepappersregeln ska bli tillämplig måste det utredas huruvida det är fråga om ett värdepapper. En sådan utredning saknades i nämnda domar, därmed får det fortfarande anses oklart hur bedömningen av värdepappersstatus ska göras. Lagregeln anses därmed inte tillräckligt förutsägbar, varmed en översyn får anses nödvändig. / Employees can receive free shares or pay a price for the shares below market value in the company where they are employed. According to the legislative provision, called, the securities rule, the benefit that the employee receives shall be taxed the same year as the acquisition takes place. The acquisition is usually associated with restrictions such as a ban of transfer of the shares for a specified time and requirements for continued employment. Case law in this area shows that it is therefore not possible to identify a specific time for when an acquisition can be considered to have occurred. The purpose of this paper is to examine de lege lata whether the purpose of the securities rule is fulfilled and, based on that, investigate de lege ferenda if there is a need for an amendment of the securities rule. The purpose of the legislative provision is investigated on the basis of the text. Preparatory work and case law has been studied to get a deeper understanding of the legislative provision and the application of the securities rule de lege lata. The investigation shows that the securities rule is difficult to apply, mainly due to unclear definitions of the prerequisites that must be met for its applicability. The purpose of the securities rule has partly been satisfied in two judgments from 2009 where the Supreme Administrative Court ruled in line with the securities rule. It is clear that there is a civil-rights acquisition that is referred to in the legislative provision. Furthermore, it can be considered that one part of the securities rule is that it must be determined whether or not a security paper is at hand in order to decide the application of the rule. Such investigation was lacking in these judgments, therefore, assessment of security status is still considered unclear. The legislative provision is thus considered not sufficiently predictable and a review may be necessary.

Shell companies are characterized by containing liquid assets such as cash, securities or other similar assets. Transactions of shell companies constitutes a severe problem since the purchaser often has the aim of obtaining undue tax advantages by not paying the tax debt of the company. Historically it has been complicated for the legislator to stop the set-up in an efficient way since the transactions as such are not illegal, instead rather commonly used for example to restructure companies or for the transfer of companies to the younger generation. The purpose of the current legislation is to prevent individuals and corporations to involve in shell company trade. Aiming for an efficient legislation, the tax rate is at a very high level. The issue with the rules is that also honest buyers are at risk of being covered. This calls for high demands in complying with the principle of legal certainty and the possibility to forecast the tax consequences. The purpose of the thesis is to identify and analyze eventual problems when applying the legislation. Problems that arises beacuses of difficulties forecasting in what situations the rules become applicable. The question is whether the current legislation is appropriate considering the principle of legal certainty. Throughout the legislation there are several unclear prerequisites, without sufficient guidance from preparatory work and case law. Thus, it is difficult for individuals and companies to foresee how the tax authorities or courts will apply the law. With this is mind, the current legislation is found inappropriate considering the principle of legal certainty.

Santrauka Šiame darbe analizuojami arbitražo teisinės prigimties, arbitražinio susitarimo bei sprendimo esmė bei probleminiai klausimai, pateikiama užsienio arbitražų sprendimo pripažinimo procedūros ir užsienio arbitražų sprendimo nepripažinimo pagrindų problematika, tiriami užsienio arbitražų sprendimo pripažinimo ir apeliacijos (revizijos) panašumai, skirtumai bei tarpusavio santykis. Remiantis darbo eigoje atliktos analizės rezultatais, atskleidžiami Lietuvos bei pasirinktų užsienio valstybių užsienio arbitražų sprendimo pripažinimo teisinio reglamentavimo, teismų praktikos panašumai ir skirtumai, identifikuojamos problemos ir pateikiamas galimas jų sprendimas. Atskirų valstybių nacionalinių įstatymų užsienio arbitražų sprendimo pripažinimo klausimų reglamentavimo įvairovė bei nevieninga teismų praktika sąlygoja analizuojamų problemų gajumą. Daugiausia darbe analizuojamas 1958m Niujorko konvencijos ir Lietuvos komercinio arbitražo įstatymo nuostatų taikymas užsienio arbitražų sprendimo pripažinimo srityje. Vadovaujantis atlikta teisine analize, galima daryti išvadą, kad norint harmonizuoti užsienio arbitražų sprendimo pripažinimo reglamentavimą, reikalingas ne tik vieningas užsienio arbitražų sprendimo pripažinimo nuostatų aktas- Niujorko konvencija, bet ir ją įgyvendinantis, tarptautiniu lygiu priimtas, Niujorko konvencijos įgyvendinimo aktas, kuris leistų suvienodinti nacionalinius įstatymus ir sudarytų tinkamas sąlygas užsienio arbitražų sprendimo pripažinimo vieningai... [toliau žr. visą tekstą] / Summary The Recognition of Foreign Arbitral Awards and Relation with Appeal (Revision) This article analyses the nature of arbitrage, the essence of arbitral agreement and decision. The main issues presented are problematic points of recognition procedure and grounds of disclaimer of foreign arbitral awards. Furthermore, while using comparative method the aim of this article was to disclose and investigate similarities, differences and relations between foreign arbitral award recognition and appeal (revision). According to the results of the analysis, there were discovered similarities and differences of Lithuanian and selected foreign countries court rulings adopted in the cases of recognition of arbitral awards. Therefore, the appropriate problems were identified and possible solutions of recent regulation were offered. In Addition, the vitality of these problems are influenced due to variety of national regulations and disunity of judicial practice of every single foreign country. Analysis of the rules of the New York convention and The Law of commercial arbitration of Republic of Lithuania as well as application of them is the central topic of this article. Following the legal analysis of this article, it is concluded that the harmonizing purpose of recognition of foreign arbitral award regulations determines the New York convention cannot secure appropriate legal practice as international implementation and enactment of this convention is necessary due to harmonize... [to full text]

Governments spend large sums of monies on various services provided to both firms and households. However, most open economy studies do not take government spending on industries into account. The present study deals exclusively with government spending on industries. This spending is incorporated into neoclassical production functions in terms of a public input. The purpose of this thesis is three fold: (i) to investigate the impact of terms of- trade changes in a small public input economy;(ii)to explore the international transmission of government spending on public inputs; and (iii) to examine the relationship between government spending on public inputs and the pattern of international trade. The thesis consists of three essays. In a three-period setting, the first essay examines the impact of terms-of-trade changes on the allocation of resources in a small open economy. The private sector of the economy produces two final goods by means of private inputs and a public input. The public input is produced by the public sector. The allocation of resources between the private and public sectors is endogenous and the public input is supplied with a lag of one period. The essay demonstrates that the timing of terms-of-trade changes is critical. The impact of terms-of-trade changes in the presence of labour unemployment is also considered. The second essay develops a two-country, one-good, and two factor general equilibrium model with a pure public input and international factor mobility. International transmission of government spending on a pure public input and the implications of potential international coordination are investigated in the short-run and the long-run. The essay also considers the international transmission of government spending on a pure public input in the context of a three-country model where two countries have formed an economic union. The third essay develops a two-country, two-good, and two factor general equilibrium model with a congestible public input. The model is used to investigate the relationship between government spending on a congestible public input and the pattern of international trade.

The following thesis deals with the distribution of air traffic rights. Particular reference is made to the situation in the European Union and the changes that might occur in the aftermath of the "open-skies" decision of the European Court of Justice in November 2002. / One major part of the thesis generally analyses different means of distributing limited public right, in order to determine an appropriate method for the allocation of air traffic rights. After a comparison with the telecommunication sector, it is concluded that the most appropriate approach is to conduct a Beauty Contest in the form of a Documentary Hearing. It is suggested that airlines submit their proposals and the regulatory agencies make their choice based on certain criteria. / Subsequently, a glance is taken at the methods for allocating air traffic rights that are currently applied in several countries. It can be seen that all these countries have chosen the same approach, a Beauty Contest, and that they all are facing the same difficulties, which are inconsistency and ambiguity of the distribution procedure. / Furthermore, a short evaluation, whether the General Agreement on Trade in Services has an impact on the allocation of air traffic rights, is undertaken. However, this is denied. / Based on the previous results an own proposal is presented, how air traffic rights could be distributed in a Beauty Contest, while avoiding most of the difficulties encountered by other countries. This proposal concentrates on the situation in the European Union, but could be also applied in other countries.

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No description available.