In December 2010 the Treasury Department presented a proposal contain-ing change in regard of current endowment assurance laws and an alterna-tive way of saving financial instruments called Investment Savings Account. The purpose of the proposal is to make investing in financial instruments easier for private investors and to prevent reigning tax evasion regarding endowment assurances. The objective of this thesis is to determine if the proposal will have the desired effect of making investments in financial in-struments easier for private investors. The purpose is also to determine whether the changes imposed by the proposal are relevant and adequate. The proposal suggests that the Investment Savings Account should be sub-jected to flat-rate tax instead of taxation on capital profit upon divestment of financial instruments, which is the case today. By doing this the investor does not have to calculate expenditure costs of investments making declar-ing tax return to the Tax Agency easier. The proposal also includes change regarding endowment assurance laws stating that deposits and withdrawals should affect the capital base of the assurance preventing tax evasion. Fur-thermore the proposal suggests an elevation of tax on endowment assur-ances conform to the tax-rate of the Investment Savings Account. The proposal shows good intentions since the Treasury Department has ac-knowledged that something has to be done concerning taxation on capital. However, the execution is in some areas quite poor. Excessive measures are taken in comparison to what is achieved. Calculations are complicated, mak-ing capital profit and taxation unpredictable for private investors. Elevating taxation on endowment assurances within a Swedish tax system which is al-ready high might impede the financial market.

Syftet med denna studie är att skapa ett underlag och sammanställning till vad som kan utgöra en utbildningsbok som kan följa elever som går transportteknisk inriktning av fordonsprogrammet i GY11. En elev som genomgår en gymnasial utbildning för att bli yrkeschaufför får, under förutsättning att eleven klarat av utbildningen och bedöms lämplig, med sig ett antal körkortsbehörigheter samt särskilda förarbevis eller yrkesbevis. Dessa olika körkort och bevis är nödvändiga för att eleven ska med laglig rätt få utöva sitt arbete efter genomgången utbildning. Det är också nödvändigt för att eleverna ska kunna möta branschens krav och för att de ska bli anställningsbara. I skolans vardag är dokumentation ett naturligt inslag och hur mycket den tar av lärarens tid är olika beroende på typ av utbildning. Det som står helt klart är att läraren måste dokumentera elevens olika framsteg. Undersökningens slutresultat strävar efter att få fram förslag till ett dokumentationssystem som kan hjälpa läraren i arbetet med dokumentation. Undersökningen genomfördes med hjälp av dokumentanalys som metod. Dokumentanalys är ett verktyg för att ta del av offentlig information på ett alternativt sätt till att läsa det från pärm till pärm. . Denna metod hjälper till att plocka ut de viktigaste komponenterna i det önskade ämnet och underlättar sammanställning av information. Denna rapport innehåller ett förslag till ett dokumentationssystem som klarar kraven på dokumentation från Skolverket, Transportstyrelsen och TYA(Transportfackens Yrkes- och Arbetsmiljönämnd) inför nya GY11. Materialet i denna rapport är ej ännu testat i praktiken. Efter praktiska test bör en utvärdering ske av dokumentationsförslagen som presenteras i rapporten för att se om förändringar behöver göras. / The purpose of this study is to create a foundation and a summary to what could be an education book which can follow those students attending the vehicle program with direction of transport engineering in GY11. A student who is attending a high school education to become a professional driver gets, under the condition that the student completes the education, a number of different driving licenses and professional certificates. These different licenses and certificates are necessary for the student to possess for a legal reason in their future line of work. These certificates are also necessary for the students to be able to meet the business demands and to make the students attractive to the business market. In the school world, documentation is a natural element and the amount of time that is possible for the teacher to dedicate to documentation is depending on the kind of education. What is perfectly clear though, is that teachers must document their students’ progresses. The essence of this study is to create suggestions for a tool to help the teacher in his or her daily work with documentation. The study was made with the help of document analysis. Document analysis is a tool for getting hold of public information as an alternative to be reading it page by page. This method defines the major facts in the actual topic and simplifies the compilation of information.  The result of this study contains suggestions of documentation opportunities which could live up to the demands from Skolverket, Transportstyrelsen and TYA (the board of transport and professional environment unions) in the new GY11. The material in this study has not yet been tried in real life. After practical tests an evaluation of the documentation suggestions in the report should be done to discover if any changes are necessary.

Automatic Vehicle Location (AVL) and Automatic Passenger Counting (APC) systems can be powerful tools for transit agencies to archive large, detailed quantities of transit operations data. Managing data quality is an important first step for exploiting these rich datasets. This thesis presents an automated quality assurance (QA) methodology that identifies unreliable archived AVL/APC data. The approach is based on expected travel and passenger activity patterns derived from the data. It is assumed that standard passenger balancing and schedule matching algorithms are applied to the raw AVL/APC data along with any existing automatic validation programs. The proposed QA methodology is intended to provide transit agencies with a supplementary tool to manage data quality that complements, but does not replace, conventional processing routines (that can be vendor-specific and less transparent). The proposed QA methodology endeavours to flag invalid data as “suspect” and valid data as “non-suspect”. There are three stages: i) the first stage screens data that demonstrate a violation of physical constraints; ii) the second stage looks for data that represent outliers; and iii) the third stage evaluates whether the outlier data can be accounted for with valid or invalid pattern. Stop-level tests are mathematically defined for each stage; however data is filtered at the trip-level. Data that do not violate any physical constraints and do not represent any outliers are considered valid trip data. Outlier trips that may be accounted for with a valid outlier pattern are also considered valid. The remaining trip data is considered suspect. The methodology is applied to a sample set of AVL/APC data from Grand River Transit in the Region of Waterloo, Ontario, Canada. The sample data consist of 4-month’s data from September to December of 2008; it is comprised of 612,000 stop-level records representing 25,012 trips. The results show 14% of the trip-level data is flagged as suspect for the sample dataset. The output is further dissected by: reviewing which tests most contribute to the set of suspect trips; confirming the pattern assumptions for the valid outlier cases; and comparing the sample data by various traits before and after the QA methodology is applied. The latter task is meant to recognize characteristics that may contribute to higher or lower quality data. Analysis shows that the largest portion of suspect trips, for this sample set, suggests the need for improved passenger balancing algorithms or greater accuracy of the APC equipment. The assumptions for valid outlier case patterns were confirmed to be reasonable. It was found that poor schedule data contributes to poorer quality in AVL-APC data. An examination of data distribution by vehicle showed that usage and the portion of suspect data varied substantially between vehicles. This information can be useful in the development of maintenance plans and sampling plans (when combined with information of data distribution by route). A sensitivity analysis was conducted along with an impact analysis on downstream data uses. The model was found to be sensitive to three of the ten user-defined parameters. The impact of the QA procedure on network-level measures of performance (MOPs) was not found to be significant, however the impact was shown to be more substantial for route-specific MOPs.

There is increasing pressure from animal rights organizations (AROs) on restaurant chains, food retailers, and meat processors to implement more stringent farm animal welfare (FAW) requirements for their suppliers. In the United States, AROs have recently initiated successful ballots to phase out confinement practices in several states. In Canada AROs have been pressuring both public and private sector stakeholders to improve FAW. Are FAW issues, however, paramount in the minds of Canadian consumers? Is the demand for more stringent FAW protocols primarily determined by a subset of consumers with very strong preferences or does it signal a more fundamental underlying change in consumer and societal preferences? Given the credence nature of FAW, who do consumers trust (i.e., government vs. private industry vs. independent third parties) in the market place for the provision of FAW quality assurances? What are the determinants of trust in these organizations for providing accurate information about animal welfare?<p> In order to answer these questions, a stated preference consumer survey encompassing FAW issues specific to the Canadian pork sector was tested on two samples of consumers in summer 2008, namely: a general population sample (GPS) across Canada and a sample of AROs members. Consumers participated in a purchase experiment where they had to chose between pork chops characterized by combinations of different levels of FAW attributes (i.e., housing system, gestation stalls, and use of antibiotics), quality verifying organization, and price. Multinomial Logit and Latent Class Logit Models were used to analyse the survey data.<p> Surprisingly, outdoor system does not seem to resonate well with Canadians, as both the GPS and the members of the AROs discounted this attribute. As expected, the AROs members have much stronger preferences for the other FAW attributes than have consumers in the GPS. Nevertheless, significant heterogeneity exists within consumer preferences. Five classes of consumers were identified in the GPS with respect to their preferences for FAW. At one end of the spectrum are the FAW sensitive consumers (12.3%) that have higher willingness-to-pay (WTP) for FAW, while at the other end of the spectrum Price Conscious consumers (18.3%) do not exhibit any WTP for FAW. The other three classes (69.4%) comprise respondents with mixed perceptions regarding FAW. Government and Third Party verification of FAW quality assurances had the strongest influence on consumers preferences in both samples. As well, scientific experts in FAW along with the above two organizations are the most credible in providing information about the welfare of pigs. The extent to which these organizations are knowledgeable about the welfare of pigs is the most important factor enhancing consumers trust. Results from this study suggest that there are potential marketing opportunities for pork chops sourced from pigs raised on farms where sows are kept in groups, and where credible quality assurances can be established, that private industry could consider. As well, the results suggest that consumers would derive benefits from the government taking a more active role with respect to validating FAW quality assurances.

No description available.

Diss.--Bielefeld, 2001. / Bibliogr. p. 115-136.

Texte remanié de: Th. doct.--Droit--Paris 1, 2001. / Bibliogr. p. 479-504. Index.

Proefschrift--Universiteit Leiden, 2003. / Résumé en néerlandais. Bibliogr. p. 247-254.

Reproduction de : Thèse de doctorat : Droit privé : Toulon : 2008. / Titre provenant du cadre-titre. Bibliographie p. 399-424 . Index.

Reproduction de : Thèse de doctorat : Droit des affaires : Lyon 3 : 2006. / Titre provenant de l'écran-titre. Bibliogr. Index.