This study examines Lu Chih's efforts to rebuild the Tang empire toward the end of the eighth century, revises the previous views of Lu Chih as either a pure pragmatist or a conservative moralist, and establishes the significance of his political endeavors in the context of the mid-Tang Confucian revival movement. After a thorough exploration of Lu's life and his family background, this work shows that two complementary principles underlay Lu Chih's approach to government: the principle of righteousness (1) and the principle of expediency (Ch'iian). Lu's application of these principles, especially his interpretation of ch'ilan, is demonstrated by reference to his memorials to emperor Te-tsung and by his political practice. My analysis of Lu's application of these principles leads me to conclude that Lu's approach to government, both moralistic and pragmatic, may be characterized as a Confucian pragmatist approach. Relying upon this approach during the earlier stage of his official life as a Han-lin scholar, Lu Chih is seen to have been instrumental in the restoration of dynastic stability. Lu Chih continued to employ his Confucian pragmatist approach in formulating a number of policies during his tenure as Chief Minister. His earlier advice to the throne as Han-lin scholar is consistently reflected in these policies designed to realize his vision of an ideal Confucian benevolent government. Although all of his proposed policies were intended to meet current needs, their ultimate goal is shown to be the improvement of the public well-being. Lu's commitment to the public good was such that he consciously risked his political life for the sake of his Confucian political convictions. A comparative analysis of Lu Chih's political and social concerns and those of the leading figures of the mid-T'ang Confucian revival reveals many close affinities, and thus establishes Lu Chih's genuine place among them. While he failed to break new conceptual ground for the Confucian revival, his political life alone is seen as a behavior paradigm of the ideal Confucian minister for the mid-Tang Confucian revivalists, and this is precisely Lu's unique contribution to that most significant mid-T'ang movement.

This study examines Lu Chih's efforts to rebuild the Tang empire toward the end of the eighth century, revises the previous views of Lu Chih as either a pure pragmatist or a conservative moralist, and establishes the significance of his political endeavors in the context of the mid-Tang Confucian revival movement. After a thorough exploration of Lu's life and his family background, this work shows that two complementary principles underlay Lu Chih's approach to government: the principle of righteousness (1) and the principle of expediency (Ch'iian). Lu's application of these principles, especially his interpretation of ch'ilan, is demonstrated by reference to his memorials to emperor Te-tsung and by his political practice. My analysis of Lu's application of these principles leads me to conclude that Lu's approach to government, both moralistic and pragmatic, may be characterized as a Confucian pragmatist approach. Relying upon this approach during the earlier stage of his official life as a Han-lin scholar, Lu Chih is seen to have been instrumental in the restoration of dynastic stability. Lu Chih continued to employ his Confucian pragmatist approach in formulating a number of policies during his tenure as Chief Minister. His earlier advice to the throne as Han-lin scholar is consistently reflected in these policies designed to realize his vision of an ideal Confucian benevolent government. Although all of his proposed policies were intended to meet current needs, their ultimate goal is shown to be the improvement of the public well-being. Lu's commitment to the public good was such that he consciously risked his political life for the sake of his Confucian political convictions. A comparative analysis of Lu Chih's political and social concerns and those of the leading figures of the mid-T'ang Confucian revival reveals many close affinities, and thus establishes Lu Chih's genuine place among them. While he failed to break new conceptual ground for the Confucian revival, his political life alone is seen as a behavior paradigm of the ideal Confucian minister for the mid-Tang Confucian revivalists, and this is precisely Lu's unique contribution to that most significant mid-T'ang movement. / Arts, Faculty of / Asian Studies, Department of / Graduate

Bakgrund och problem: En av de konvergerade redovisningsstandarder som finns i IFRS och US GAAP är standarden om rörelseförvärv av bolag. Enligt regelverket får inte goodwillposten innehålla identifierbara materiella eller immateriella tillgångar och den ska endast utgöra en minoritet i förvärvsanalysen. Trots standardiseringar kvarstår skillnader mellan förvärv redovisas i Sverige och USA. Enligt tidigare forskning i Sverige utgör goodwill fortfarande en majoritet i köpeskillingen vilket går emot IFRS rekommendationer. En studie av bolag i USA görs för att jämföra med den svenska undersökningen. Syfte: Syftet med studien är att undersöka fördelningen av köpeskillingen vid rörelseförvärv i amerikanska bolag under år 2013. Detta för att se hur fördelningen av köpeskillingen skiljer sig mellan de amerikanska bolagen och tidigare studie av svenska bolag. Metod: Studien utgår från en kvantitativ metod där 80 stycken bolag undersöks. Urval har gjorts från de bolagen med störst börsvärde på Nasdaq. Datan om rörelseförvärv kommer från årsredovisningar från kalenderåret 2013. En kvalitativ forskningsstrategi används sedan med komparativ inriktning för att besvara syftet med studien. Författarna ämnar att tolka och hitta ett mönster för hur fördelningen av köpeskilling skiljer sig. Resultat: Resultatet av undersökningen visar att vissa skillnader finns i fördelningen av köpeskillingen i länderna men skillnaderna är inte markanta. Bolag i USA har en högre andel av immateriella tillgångar än bolag i Sverige. Detta kan förklaras med den hårdare kontrollen från SEC i USA. Med 57 % i immateriella tillgångar och 46 % i goodwill av den totala köpeskillingen kan slutsatsen dras att amerikanska bolag följer rekommendationerna men det är fortfarande en ganska hög andel i goodwill.

Made available in DSpace on 2018-08-02T00:00:53Z (GMT). No. of bitstreams: 1 tese_3858_DissertacaoMestradoPedroPauloFavatoBarcelos.pdf: 2238551 bytes, checksum: 7a7dd07c841d1887b77a0bdbed3ff9ac (MD5) Previous issue date: 2011-04-07 / A recomendação ITU-T G.805 (ITU-T, 2000) é uma importante recomendação para redes de transporte, pois descreve uma arquitetura funcional genérica independente de tecnologias para este domínio e é usada como base para outras recomendações que descrevem a arquitetura funcional de redes, a gerência, a avaliação de desempenho e a especificação funcional de equipamentos. Apesar de fornecer uma ferramenta ágil para a descrição da arquitetura, a apresentação dos conceitos é feita de forma textual, gerando confusão por conta de definições recursivas e exemplos não claros, que muitas vezes até mesmo se contradizem. Esses aspectos da recomendação a torna de difícil entendimento, podendo confundir o leitor. É importante que, devido sua fundamental relevância, essa recomendação seja livre desses problemas. Para tal, é proposta nesta dissertação a utilização de técnicas de modelagem conceitual baseadas em ontologias para a geração de um modelo de referência para a área de redes de transporte, a partir da Recomendação ITU-T G.805. Além dos principais conceitos da recomendação são também apresentadas as vantagens da criação de um modelo de referência em ontologias e as principais tecnologias utilizadas para este objetivo. São realizadas uma análise arquitetural e uma reestruturação dos componentes definidos pela recomendação e uma avaliação ontológica da mesma, verificando casos de incompletudes, ambiguidades e outras deficiências ontológicas e apontando soluções. Por fim, é apresentado o modelo de referência em ontologia desenvolvido para a Recomendação ITU-T G.805, incluindo o modelo conceitual e suas regras de derivação e de restrição.

Thesis (M.S.)--Massachusetts Institute of Technology, Dept. of Electrical Engineering and Computer Science, 1995. / Caption title. / Includes bibliographical references (p. 209-215). / Sponsored in part by a National Science Foundation Graduate Fellowship. / Susanne A. Paul. / M.S.

Made available in DSpace on 2016-12-23T14:07:26Z (GMT). No. of bitstreams: 1 Pedro Paulo Favato Barcelos Cap 1 a 5.pdf: 1996678 bytes, checksum: 06570d7feadc8f768039f34ccc71400a (MD5) Previous issue date: 2011-04-07 / A recomendação ITU-T G.805 (ITU-T, 2000) é uma importante recomendação para redes de transporte, pois descreve uma arquitetura funcional genérica independente de tecnologias para este domínio e é usada como base para outras recomendações que descrevem a arquitetura funcional de redes, a gerência, a avaliação de desempenho e a especificação funcional de equipamentos. Apesar de fornecer uma ferramenta ágil para a descrição da arquitetura, a apresentação dos conceitos é feita de forma textual, gerando confusão por conta de definições recursivas e exemplos não claros, que muitas vezes até mesmo se contradizem. Esses aspectos da recomendação a torna de difícil entendimento, podendo confundir o leitor. É importante que, devido sua fundamental relevância, essa recomendação seja livre desses problemas. Para tal, é proposta nesta dissertação a utilização de técnicas de modelagem conceitual baseadas em ontologias para a geração de um modelo de referência para a área de redes de transporte, a partir da Recomendação ITU-T G.805. Além dos principais conceitos da recomendação são também apresentadas as vantagens da criação de um modelo de referência em ontologias e as principais tecnologias utilizadas para este objetivo. São realizadas uma análise arquitetural e uma reestruturação dos componentes definidos pela recomendação e uma avaliação ontológica da mesma, verificando casos de incompletudes, ambiguidades e outras deficiências ontológicas e apontando soluções. Por fim, é apresentado o modelo de referência em ontologia desenvolvido para a Recomendação ITU-T G.805, incluindo o modelo conceitual e suas regras de derivação e de restrição / The ITU-T Recommendation G.805 (ITU-T, 2000) is an important recommendation for transport networks. It describes a generic functional architecture that is independent of technology for this domain and it is used as the basis for recommendations that describe the functional architecture of networks, management, performance analysis and functional specification of equipment. Despite providing a flexible tool for the architecture description, the recommendation presents its concepts textually, leading to confusion because of recursive definitions and unclear examples that are often contradictory. These aspects of the recommendation make it difficult to understand and may confuse the reader. It is important that, due to its fundamental importance, this recommendation is free from these problems. For this purpose, this work proposes the use of ontology-based conceptual modeling techniques for the generation of a reference model for the transport network domain, based on the ITU-T Recommendation G.805. In addition to the recommendation main concepts, the advantages of creating an ontology-based reference model and the main technologies used for this purpose are also presented. An architectural analysis and a restructuring of the components defined by the recommendation are performed together with an ontological evaluation of it. Cases of incompleteness, ambiguities and other deficiencies are checked and solutions are pointed. Finally, the ontology-based reference model developed for the ITU-T Recommendation G.805 is presented, including the conceptual model and its derivation and restrictions rules

Multiforme, hétérogène, surabondante, la presse est un acteur essentiel de la circulation de l’information des Lumières. Le Journal des Savants donne à la presse d’Ancien Régime l’une de ses institutions les plus solides, le premier périodique de critique bibliographique et un précieux outil de travail pour le monde savant. De 1710 jusqu’aux premiers mois de 1792, les Nouvelles Littéraires occupent une place singulière au sein du Journal, dont elles épousent naturellement le projet mais où, sous peine de disparaître, il leur faut revendiquer leur identité, qui passe d’abord par la régularité de leur présentation et leur malléabilité sous les assauts d’une production bientôt pléthorique.Ce travail se propose de déterminer l’identité matérielle et intellectuelle de la rubrique, perceptible dans ses critères de validation et sa perméabilité aux courants de pensée qui traversent le siècle. La place concédée aux différents champs du savoir est également examinée puisqu’elle participe, naturellement, de cette identité, ainsi que la sensibilité à des clivages qui scindent le monde savant autant que la société dans son ensemble. D’autres pratiques disciplinaires adoptent ainsi une perspective où les questions qui touchent à l’intimité et à l’éthique ne peuvent plus être évacuées, où s’impose la césure entre le domaine privé et l’espace public et où la science devient une nouvelle religion. Il s’agira ensuite d’étudier les acteurs et les mécanismes de cette circulation de l’information, dans ses relais institutionnels ainsi que dans sa géographie, d’abord européenne puis mondiale, à partir des échanges qui animent depuis longtemps la République des lettres. Enfin, c’est en observant comment les Nouvelles Littéraires infléchissent leur projet initial et façonnent leur identité, que s’impose la présence du public, comme l’un des trois pôles qui procurent à la rubrique sa cohérence, mais entre lesquels nous la voyons constamment écartelée : le pouvoir, le public et la science. / Diverse, heterogeneous and over productive, the press was an essential player in the circulation of information during the Enlightenment. The Journal des Savants provided the press of the Ancien Régime with one of its most solid institutions, the first periodical of critical bibliography offering a precious resource for the intelligentsia. From 1710 until the beginning of 1792, the Nouvelles Littéraires occupied a singular place at the heart of the Journal, the editorial line of which it naturally followed. However, in order to thrive, it was forced to consolidate its identity through the consistency of its articles and through its flexibile response to the increasingly unwieldy publication.This study seeks to determine the physical and intellectual identity of the column, perceptible through its critical criteria and through its susceptibility to the dominant thinking which spanned the century. The importance accorded to different fields of knowledge will also be studied as this was part of the identity of the Nouvelles Littéraires, as will its sensitivity to the conflicts which split the intellectual establishment - not to mention society as a whole. Other fields also adopted an approach in which issues relating to intimacy and to ethics were no longer to be brushed aside, where the distinction between the private and public spheres was important and where science became a new religion. We will then examine the protagonists and the mechanisms involved in the circulation of information through institutional intermediaries as well as through geography (first European, then universal) based on exchanges that long animated la République des lettres. Finally, it is by observing how the Nouvelles Littéraires modified its initial intentions and shaped its identity that we see how the public established itself as one of the three main and constantly stretched areas that gave the column its coherence : power, the public and science.

Environmental pollution is an important problem of our world. Governments are aware of this problem and emission regulations are continuously improved. One of the strictest regulations is about unburned and burned hydrocarbon emissions. In internal combustion engines the origin of the burned and unburned hydrocarbons is fuel and engine oil. As a result of the sanctions and the necessity of improved combustion performance of the engine, manufacturers work on manufacturing technology and engine tribology. With the improvement of these areas oil loss from internal combustion engine is reduced. Engine oil consumption mechanisms are specific research areas in the internal combustion engine development. Oil consumption occurs via to two main routes: &ldquo / Valve train&rdquo / and &ldquo / in cylinder components&rdquo / . In cylinder components have three sub mechanisms: evaporation, ring scraping and blowback. In this thesis, blowback oil loss mechanism is studied. 2D flow model of piston-cylinder mechanism is developed in Fluent. Land pressures and ring end gap flow data are taken from this model. An iterative computer program is developed to calculate backflow oil consumption. In this program, an empirical entrainment correlation compiled from literature is used. The calculated oil consumption values match with the range of the values in the literature.

This research supports the choice of a Design and Development Research approach for the creation and validation of ID methods, thus providing a theoretically-grounded and pedagogically-inclusive method for designing reusable pedagogical scenarios. It also presents a framework for articulating a generic instructional design theory with a coherent instructional design method, and hence, it contributes to augmenting the instructional design knowledge base. This dissertation presents a research divided into four main phases of development and validation. The first phase grounds the research in a theory of instructional design that aligns it with other related design disciplines, and decomposes the design problem into layers of artifact functionalities. This theory corresponds to software-engineering-infused instructional design methods also known as courseware engineering.The second phase explores ways to integrate an educational modeling language within an instructional design method for enabling the representation of pedagogical scenarios of computational facture. To reflect and experiment on this issue, we have chosen to study the MISA instructional design method developed at the LICEF research center and the IMS LD specification. The third phase presents an initial developmental solution, which is tested in a case study. We studied the introduction, into the MISA method, of a new technique supporting the design of a MISA pedagogical scenario according to IMS LD constraints. The aim was to test an 'economic' solution that would not require further modifications to the MISA method. We therefore conducted a case study where a technique for the representation of a conformed to IMS LD pedagogical scenario was applied to the transposition of a MISA pedagogical scenario by an expert instructional designer. The fourth and final phase exends the development and validation of a solution by way of a two-round Delphi method. We requested the participation of four experts. This developmental step included a selection and introduction of minor modifications of a set of MISA documentation elements identified as crucial for the design of IMS LD compliant pedagogical scenario. The Delphi enabled agreement on an adapted version of the MISA method that fulfills the design purpose. The final outcome of the design process is a pedagogical scenario with all the information required to run an IMS LD-like pedagogical scenario organized in a semi-formal manner and capable of translation into a structured markup language for running in a compliant learning management system. In this sense, the pedagogical scenario results in a document that can be understood as an intermediate state between a blueprint and an executable UoL.

In this study, canola oil has been selected for the test on a diesel engine and its suitability as an alternative fuel has been examined. To decrease the high viscosity of canola oil, the effect of temperature on viscosity has been researched. Then the fuel delivery system has been modified to heat canola oil before injecting the oil into the combustion chamber. Also, ethanol has been tested as an additive by blending with canola oil. An experimental setup has been installed according to standards to carry out tests. The set up has been controlled with a computer to take measurements more precisely and to perform experiment automatically. Experimental investigations have been conducted on a four cylinder, direct injection diesel engine. Full load-variable speed tests have been conducted to evaluate engine performance parameters. In addition 13 mode ESC test cycle has been performed to determine the exhaust emissions. Engine performance and emissions characteristics of canola oil and canola-ethanol blend containing 30% ethanol have been compared with those of baseline diesel fuel. Experimental results show that engine performance decreased for canola oil. Addition of ethanol into canola oil has been noticed to improve performance a little with respect to pure canola oil. Although, maximum performance has been obtained with diesel fuel, minimum specifics energy cost is obtained with canola oil. It has been observed that hydrocarbon (HC) emissions decrease with canola oil, blending ethanol with canola oil increase HC emissions and maximum values are read for diesel fuel. Carbon monoxide (CO) emissions have been observed to be the highest for canola oil but blending ethanol has a decreasing effect on CO emissions. As for particulate matter (PM), use of canola oil has been seen to be more pollutant than diesel but adding ethanol in canola reduces PM emissions significantly.