The transportation sector has a significant impact on the environment both nationally and globally since it is a major vehicle fuel consumption and emissions contributor. These emissions are considered a major environmental threat. Consequently, decision makers desperately need tools that can estimate vehicle emissions accurately to quantify the impact of transportation operational projects on the environment. Microscopic fuel consumption and emission models should be capable of computing vehicle emissions reliably to assist decision makers in developing emission mitigation strategies. However, the majority of current state-of-the-art models suffer from two major shortcomings, namely; they either produce a bang-bang control system because they use a linear fuel consumption versus power model or they cannot be calibrated using publicly available data and thus require expensive laboratory or field data collection. Consequently, this dissertation attempts to fill this gap in state-of-the-art emission modeling through a framework based on the Virginia Tech Comprehensive Power-Based Fuel consumption Model (VT-CPFM), which overcomes the above mentioned drawbacks. Specifically, VT-CPFM does not result in a bang-bang control and can be calibrated using publicly available vehicle and road pavement parameters. The main emphasis of this dissertation is to develop a simple and reliable emission model that is able to compute instantaneous emission rates of carbon monoxide (CO), hydrocarbons (HC) and nitrogen oxides (NOx) for the light-duty vehicles (LDVs) and heavy-duty diesel trucks (HDDTs). The proposed extension is entitled Virginia Tech Comprehensive Power-Based Fuel consumption and Emission Model (VT-CPFEM). The study proposes two square root models where the first model structure is a cubic polynomial function that depends on fuel estimates derived solely from VT-CPFM fuel estimates, which enhances the simplicity of the model. The second modeling framework combines the cubic function of the VT-CPFM fuel estimates with a linear speed term. The additional speed term improves the accuracy of the model and can be used as a reference for the driving condition of the vehicle. Moreover, the model is tested and compared with existing models to demonstrate the robustness of the model. Furthermore, the performance of the model was further investigated by applying the model on driving cycles based on real-world driving conditions. The results demonstrate the efficacy of the model in replicating empirical observations reliably and simply with only two parameters. / Ph. D.

Mémoire numérisé par la Division de la gestion de documents et des archives de l'Université de Montréal.

Mémoire numérisé par la Division de la gestion de documents et des archives de l'Université de Montréal

In this thesis I explore a novel context sensitive conceptualisation of civic duty according to which the conduct (or misconduct) of elected officials affects whether eligible voters feel either a duty to vote (DTV) or a duty to abstain (DTA). Specifically, I argue that under conditions of corruption the norm of electoral accountability may override peoples’ sense of DTV in which case they instead feel a DTA. This context sensitive account is contrasted with a Kantian account of civic duty according to which eligible voters feel a duty to always vote, regardless of contextual factors. The empirical results provides tentative support for the claim that corruption not only decreases eligible voters’ sense of DTV but also increases their sense of DTA. This thesis thus contributes not only to the advancement of the conceptualisation of civic duty in relation to voter turnout, but its results also has important implications for how the rational choice perspective approaches the cost/benefit analysis commonly associated with the voting decision. In the latter case these results indicate that abstainers too may act out of duty and can therefore be assumed to gain positive utility from their abstention. However, the possibility that abstention (just as voting) yields unique costs and benefits has to my knowledge never been acknowledged in the rational choice literature on voter turnout. I therefore conclude by presenting a novel suggestion of how the potential costs and benefits of abstention can be incorporated into the calculus of voting.

Estate massing is one of the estate planning instruments used by estate planners, especially with regards to marriages in community of property; nonetheless any two people (or more) may mass their whole estates or a part thereof. Section 37 of the Administration of Estates Act describes massed estates and therefore it also supplies the requirements for estate massing and will be explored in this study. Estate massing gives rise to tax consequences that would not have arised normally. Due to estate massing there will be tax consequences for the predeceased testator and the surviving testator(s) and even in some cases there will be tax consequences for the heirs. In this study, attention is paid to the tax consequences of estate duty, donations tax, transfer duty, VAT and CGT. The purpose of this study is to determine the difference between the consequences of estate massing should it happen in accordance with the requirements of the Administration of Estates Act and should it not happen in accordance with the requirements of the Administration of Estates Act. / LLM (Estate Law), North-West University, Potchefstroom Campus, 2013

Estate massing is one of the estate planning instruments used by estate planners, especially with regards to marriages in community of property; nonetheless any two people (or more) may mass their whole estates or a part thereof. Section 37 of the Administration of Estates Act describes massed estates and therefore it also supplies the requirements for estate massing and will be explored in this study. Estate massing gives rise to tax consequences that would not have arised normally. Due to estate massing there will be tax consequences for the predeceased testator and the surviving testator(s) and even in some cases there will be tax consequences for the heirs. In this study, attention is paid to the tax consequences of estate duty, donations tax, transfer duty, VAT and CGT. The purpose of this study is to determine the difference between the consequences of estate massing should it happen in accordance with the requirements of the Administration of Estates Act and should it not happen in accordance with the requirements of the Administration of Estates Act. / LLM (Estate Law), North-West University, Potchefstroom Campus, 2013

Text in German / The present thesis undertakes a comprehensive survey and criticak analysis of the concept of duty and its significance in the prose of Siegfried Lenz (born in 1926). It concentrates on those novels and narratives in which duty is the main motif; these are Schwierige Trauer (1960), Das Feuerschiff (1960), Deutschstunde (1968) and Ein Kriegsende (1984). After an introduction which outlines the development and the influence of the concept of duty in Germany, the thesis deals with Lenz's prose in chronological order. Siegfried Lenz's main motif is the significance of the concept of duty within the moral code of the individual, the specific meaning and influence of which has been developed in Germany. Lenz does not deny that duty is a necessary element of the process of socialization. But he rejects the unreflected and uncritical acceptance of a dubious morality based on a sense of duty, at the expense of individuality and responsibility for oneself. It is a deformed understanding of duty which Lenz exposes and criticizes in his work: a characteristic mark of submissiveness and slavish obedience ("Untertanengeist und Kadavergehorsam"). These distortions are determined by political-historical events, theological dogmas, philosophical theses and an authoritarian upbringing. The reasons for the attitudes and behaviour of Lenz's fictitious characters have their roots in those factors. Lenz always insists on reflection. He refuses the uncritical acceptance of a morality based on duty, which allows a person to avoid his or her responsibility. However, Siegfried Lenz neither attempts to construct a social background nor does he offer recipes for a new social order. Rather he restricts himself to the sceptical questioning of norms and values, which are maintained by authority. The author creates a conflict in a hermetic environment, for example a ship or a small village, in which his fictitious characters have to prove themselves. By confronting his readers with such an extreme situation and the protagonists' questionable decisions, Lenz forces his public to reconsider their own position. The author's aim is to make his readers realize that right and wrong cannot always be distinguished in a clear-cut manner / Linguistics and Modern Languages / D.Litt. et Phil. (German)

Tillväxt genom företagsförvärv har under de senaste årtiondena blivit allt mer förekommande.Genom att köpa upp konkurrenter, leverantörer eller distributörer kan företag öka sinamarknadsfördelar och detta kan leda till högre vinst. Det råder ingen tvekan om attföretagsförvärv är en komplex och riskfylld transaktion. För att ta rätt beslut behöver köparenha god kunskap om vad köpet kan medföra. Av denna anledning genomförs en undersökningav företaget. Due Diligence är ett relativt nytt begrepp som i vardagliga ord innebärbesiktning av målföretaget. Undersökningen bidrar till att genomlysa det företag som skallförvärvas och används i slutet som beslutsunderlag för köparen.Due diligence är en typ av informationshantering mellan köpare och säljare. Detta innebär ettinformationsutbyte mellan parterna och därmed har köparen och säljaren förpliktelsergentemot varandra. Vid företagsförvärv regleras dessa förpliktelser med hjälp av köplagen.Köparens undersökningsplikt kopplas till att köparen inte får åberopa fel som denne kände tilleller förväntades känna till. Den upplysningsplikt som åligger säljaren innebär att allinformation som anses vara relevant och kan påverka köparens beslut skall presenteras.Utöver köparen och säljaren finns det ytterligare parter som är delaktiga vid ettföretagsförvärv. Då due diligence berör främst legala, finansiella och kommersiellaundersökningar är det vanligt förekommande att externa parter tas in som rådgivare. Detta dåde flesta företag inte besitter kunskapen att göra due diligence själv. De externa rådgivare somanlitas är vanligtvis advokater och revisorer.Syftet med vår studie är att undersöka vilken betydelse due diligence har vid företagsförvärv.Vidare undersöker vi ansvaret som åligger köparen och säljaren vid due diligence samt detansvar som rådgivare har vid due diligence.I uppsatsen har vi använt oss av en kvalitativ metod och tillämpat en abduktiv ansats. För attuppnå vårt syfte och kunna besvara våra forskningsfrågor har vi genomfört fyra semistruktureradeintervjuer, dessa ligger till grund för empirin. Samtliga är med personer som, istörsta mån, arbetar dagligen med att genomföra företagsförvärv. Intervjuade personer bestårav två finansiella rådgivare från revisionsbyråer samt två legala rådgivare.Efter genomförd studie kan vi konstatera att due diligence har stor betydelse vidföretagsförvärv. Inte minst för eventuella justeringar av köpeskillingen utan även att duediligence-materialet fungerar som beslutsunderlag vid slutförhandlingarna av förvärvet.Vidare visar studien att köparens och säljarens ansvar stämmer bra överens med köplagensbestämmelser. Lagen används som underlag men är inte det faktiska regelverket somtillämpas, istället hänvisar man till det avtal som skrivs mellan köpare och säljare.Avslutningsvis kan vi konstatera att revisorer och advokater som genomför due diligence harett stort ansvar både under och efter genomför due diligence. Agerar rådgivaren vårdslöst kandenne bli skadeståndsskyldig. Således krävs det att både revisorer och advokater begränsar sittansvar redan innan due diligence genomförs. / Growth through mergers and acquisitions has during the last few decades increasedexponentially. The company in charge of the purchase can increase their market share andcompetitive advantages by acquiring competitors, distributors or suppliers. There is no doubtin that it is a complex and risky process. To make the right decision the buyer needs to havein-depth knowledge of the company and what the transaction might result in. For this reason athorough investigation of the company is carried out. Due diligence is a relatively newconcept which highlights the process of examining a company. The examination providesdetailed information and is thereby used a tool when making the final decision, to buy or notto buy.Due diligence is used as an information trade between buyers and sellers. As with alltransactions, this exchange means that both parties have obligations to each other. When itcomes to mergers and acquisitions these obligations are regulated by means of the Sales ofGoods Act. The buyer’s duty to examine is linked to that the buyer may not invoke defectswhich he was aware of, or was expected to know. The duty of disclosure imposed on theseller means that all information which is deemed relevant and which may affect the buyer’sdecision should be presented. In addition to the buyer and the seller, there are more partiesinvolved in a business transaction of this kind. As the due diligence process primarilyconcerns legal, financial and commercial studies, it is very common for external parties to behired in order to conduct the due diligence process in these areas. The reason behind it isbecause most companies do not possess knowledge to do it themselves. External consultantshired are lawyers and accountants.The purpose of this study is to examine the impact of the due diligence process in mergers andacquisitions. Further, we explore the responsibility linked to to buyers and sellers in a duediligence process. In addition we also explore the responsibility linked to the lawyers andaccountants involved in the process.The study is conducted by means of a qualitative method where we apply an abductiveapproach. To achieve the purpose of our study and answer our research questions we heldfour semi-structured interviews, these form the base for our empirical data. All interviewedare with people who work with due diligence on a daily basis. Two of the interviewees areconsultants from accounting firms, and the other two are legal advisors.The paper shows that due diligence is of great importance in acquisitions. Not only for anyadjustments in purchase sum, but also that it is a useful tool when making a final decision.Furthermore, the paper also shows that the obligations buyer and seller has rhymes pretty wellwith those written in the Sales of Goods Act. The act is use as a basis but it is not the actualrules that apply, instead you refer to the agreement signed between buyer and seller. Lastly wecan note that the obligations related to accountants and lawyers are fairly strict. If theconsultant acts recklessly, the consultant may be sued. Thus, both accountants and lawyerslimit their responsibility before the due diligence process commences.This study is written in Swedish.

My thesis focuses on one of the fundamental issues of representation of stock corporations by their elected bodies or members of these bodies. This issue concerns the responsibility of these parties to act in the performance of their duties with due managerial care which is a key aspect in determining the standard required from the parties representing a limited liability company and a joint stock company. This topic is extremely relevant to the current situation due to recent re- codification of private law, whose linchpins are Act No. 89/2012 Coll., the Civil Code, and Act No. 90/2012 Coll. on business companies and cooperatives (the Act on Business Corporations). The authors of these regulations during their drafting had to cope with the development of both the doctrine and the case law and their task was not only to adapt the legislation to the commercial law practice of stock corporations of the 21st century, but also to resolve some of its contentious issues. The thesis consists of an introduction, three main chapters further subdivided into subsections and the conclusion. The first chapter deals with the legal regulation and the description of the concept of due managerial care and related aspects at the time of effectiveness of Act No. 513/1991 Coll., the Commercial Code. Particular...

IN ENGLISH The purpose of this paper is to analyse all segments of the duty of due managerial care of member of an elective body of a limited company and propose de lege ferenda approach to segments of the duty. Another goal of this master's thesis was to examine new business judgment rule and present an alternative British model of the rule. To provide a comparative approach the paper utilizes the British company law approach. The first chapter introduces the origin of the duty of due managerial care, in particular its roots in Roman law and Austrian civil code. The second chapter is divided into five subchapters. The first subchapter highlights the recent changes to the duty of due managerial care after recodification of private law. The second subchapter examines duty of care as one of two integral parts of the duty of due managerial care. Firstly, it analyzes the quality of care expected of directors. Secondly, it focuses on the test for determination of necessary standard of care. Thirdly, following a critical examination of the test for determination of a standard of care, the paper suggests de lege ferenda test of due care. Finally, the first subchapter considers the British duty of care, skill and diligence. The third subchapter covers the duty of loyalty including duties derived from it...