This paper argues that the despite the apparent rejection of the shareholder primacy model by the Supreme Court of Canada in Peoples Department Stores Inc. (Trustee of) v. Wise and BCE Inc. v. 1976 Debentureholders, there is a strong tradition of shareholder primacy in Canada that has persisted in jurisprudence and legislative materials. The dislodging of shareholder primacy as the guiding force in directors’ duties is discordant with this tradition and per incuriam. As such, at the moment, the duty of loyalty of directors to the corporation is adrift, lacking substantive guidance from the Supreme Court. This guidance, this paper argues, can be found in the “enlightened shareholder value” model embodied in s. 172 of the United Kingdom’s Companies Act 2006 which holds to shareholder primacy while exhorting directors to adopt an inclusive approach to the interests of non-shareholder stakeholders.

This paper argues that the despite the apparent rejection of the shareholder primacy model by the Supreme Court of Canada in Peoples Department Stores Inc. (Trustee of) v. Wise and BCE Inc. v. 1976 Debentureholders, there is a strong tradition of shareholder primacy in Canada that has persisted in jurisprudence and legislative materials. The dislodging of shareholder primacy as the guiding force in directors’ duties is discordant with this tradition and per incuriam. As such, at the moment, the duty of loyalty of directors to the corporation is adrift, lacking substantive guidance from the Supreme Court. This guidance, this paper argues, can be found in the “enlightened shareholder value” model embodied in s. 172 of the United Kingdom’s Companies Act 2006 which holds to shareholder primacy while exhorting directors to adopt an inclusive approach to the interests of non-shareholder stakeholders.

Advances in engine oil technology and increased combustion efficiency has resulted in the longer oil intervals in vehicles. Current oil change interval practice only takes into account the mileage a vehicle has driven and does not consider other vehicle operations that affect oil life like extended idle. Routine oil sampling is one way to ensure optimal oil intervals, but the price continuous analysis can be prohibitive. It is possible to use on board diagnostic (OBD) data to correlate oil degradation to engine usage in order to develop an algorithm that is applicable to many vehicles. While much research has been conducted for light duty vehicles, little has been completed for heavy duty vehicles, in particular vehicles that idle a majority of their time. This study uses multiple heavy duty vehicles that are monitored by monthly routine oil analysis and logging of on board diagnostic data to determine the effects extended idle has on the wear rate of oil. The vehicles were used in their normal operation; this resulted in an average idle run time of 60% of run time and no less than 50% in a single vehicle. At each sample the quality of the oil and the operation of the engines were assessed. The results of the oil analysis showed very little degradation of oil. As expected, a negative correlation was seen in viscosity and total base number (TBN) but not abnormal when compared to base oil. Significant degradation was not seen even after using the vehicle passed the manufacturer recommended oil intervals. Analysis of engine operation showed that the temperature of the oil was optimal for 85% of idle operation. In addition, oil pressures at idle were sufficiently higher than the minimum pressure recommended by the manufacturer, but was less than half of the average in use oil pressure. The combination of low pressure and optimal temperature has resulted in little oil degradation. The results from the study have shown that extended idling in the study vehicles can be treated similar to long trip interval service for oil degradation. Additionally, extended idling did not result in abnormal engine wear or excessive contamination.

Univ., Diss./05--Münster, 2004.

Thesis (Ph. D.)--University of Arkansas, Fayetteville, 1993. / Includes bibliographical references (leaves 63-65).

This qualitative interview based essay aims to examine how managers perceive their management role in an organization and more specified to what extent management is shaped by the individual’s personal attributes versus how much is controlled by the organization. The essay’s second central aspect is how scope for action is perceived by managers in their profession, as well as their reasoning concerning their and other managers’ exchangeability. To examine this, we used semi structured interviews with four managers active in different lines of business. Our theoretical framework aimes to enlighten the relationship between organizational and individual. Our results and thereby the conclusion of the essay is that the management role is affected by a correlation between organization and individual. The organization gives the manager space to act/scope for action under the preresquisite that the organization’s goals and demands are achieved. These demands from the organization create a sense of duty in the manager, which results in them tempering their personal values to benefit the organization. The managers’ scope for action also makes it possible for them to put their own stamp on the profession, which in turn leads to them being harder to replace (as a manager). We have found that the personal attributes, in organizations where the manager has been given a lot of scope for action, then have greater significance in shaping the profession. Despite this we found that the organization affects the profession in a greater extent than the individual’s attributes, since the scope for action is given only if the organizations’ goals and demands are achieved.

Typically the combustion in engines are open-loop controlled. By using an in-cylinder pressure sensor it is possible to create virtual sensors for closed-loop combustion control (CLCC). With CLCC it is possible to counteract dynamic effects as component ageing, fuel type and cylinder variance. A virtual sensor system was implemented based on a one-zone heat-release analysis, including signal processing of the pressure sensor input. A parametrisation of the heat-release based on several Vibe functions was implemented with good results. The major focus of the virtual sensor system was to perform a tolerance analysis on experimental data, where typical error sources in a production heavy-duty vehicle were identified and their effect on the estimates quantified. It could be concluded that estimates are very much dependent on the choice of heat-release and specific heat ratio models. Especially crank angle phasing has a large impact on estimation performance, stressing the importance of accounting for crankshaft torsion in production vehicles. Biodiesel advances the combustion angle and give a lower IMEP and total heat amount compared to standard diesel. However, error sensitivity is not affected. Further investigations must be made on improving the signal processing in terms of gain error compensation and filtering. Also a better understanding of how errors propagate between subsystems in a CLCC system is required for successful implementation.

Syftet med den här essän är att undersöka vilka normer och diskurser som råder på min förskola och vidare hur de bidrar till att skapa olika konstruktioner av barn utifrån ett diskursperspektiv. Sedermera vill jag undersöka orsaker till mina egna och mina kollegors handlingsmönster samt vilka handlingsmöjligheter som finns i de uppkomna situationerna utifrån ett pliktetiskt och ett dygdetiskt perspektiv. Essän handlar om svårigheten att se till hela barngruppens bästa och att samtidigt ta hänsyn till varje barns unika behov. Idén till den här essän väcktes när jag på min avdelning uppmärksammade att både barn och vuxna la skulden för allting som gick fel på vår avdelning på ett av barnen. Essän börjar med beskrivningen av några situationer där mina kollegor, genom både språkliga och kroppsliga handlingar, ger uttryck för hur svårt det är att bemöta barn vars beteenden oroar, förbryllar eller utmanar dem medan jag förblir tyst. När jag äntligen tar mod till mig och börjar prata riskerar mitt handlande att förstöra deras chanser att få en resurspedagog till det här barnet. Mina kollegor fokuserar på barnets brister och korrigerar hans beteende. Mitt fokus ligger på förändring och anpassning av vår verksamhet så att den passar barnets unika behov. Jag reflekterar över orsaker till mina och mina kollegors handlingar samt våra handlingsmöjligheter utifrån två etiska perspektiv, pliktetik och dygdetik, vilka utgör ett ”inifrånperspektiv”. Med hjälp av inifrånperspektivet kan jag låta mina personliga tankar och funderingar komma till uttryck. Ett ”utifrånperspektiv” utgörs av ett diskursperspektiv med vars hjälp jag kan få syn på de diskurser och normer som bidrar till de konstruktioner av barn som skapas på min förskola. Dessa diskurser och normer kan så småningom förändras med hjälp av en pedagogisk reflektion tillsammans med mina kollegor. Jag reflekterar även över min egen praktiska kunskap som har hjälpt mig att lära av min egen och andras erfarenheter så att jag hela tiden kan utveckla mina förmågor och agera klokt i olika situationer. / The purpose of this essay is to investigate what norms and discourses exist at my preschool and how they contribute to create different constructions of children from a discourse perspective. Furthermore, I want to investigate the causes of my and my colleagues' patterns of action as well as the possibilities for action that exist in the emerging situations from two ethical perspectives, duty ethics and virtues. The essay is about the difficulty to cater to the best of the whole group and to take care of each child’s unique needs at the same time. The idea behind this essay was raised when I noted in my department that one child was blamed for all that went wrong. The essay begins with the description of some situations where my colleagues, through both their verbal and physical actions, express how difficult it is to meet children that behave in a way that makes them worried and puzzled. I do not raise my own concerns about the boy’s behavior or how the teachers react to his needs. When I finally dare to speak up during a meeting with the special pedagogue I risk destroying their chances to get an extra teacher for this child. My colleagues focus on his shortcomings and express a desire to correct his behaviour. My focus is on changing and adapting the environment, activities, routines and our approach to meeting the individual child’s specific needs. I reflect on the causes of my and my colleagues' actions as well as our possibilities of action using two ethical perspectives, duty ethics and virtues. These perspectives open up for an in-depth understanding of the dilemma through an insider perspective. Using this perspective, I can express my personal thoughts and speculations. An outsider's perspective comprises of a discourse perspective that helps me to see the discourses and the norms that contribute to the constructions of the children that are being created at my preschool. I even reflect over my own practical knowledge that has helpt me to learn from my own and other peoples experience, so I can develop my abilities and act wisely in different situations.

This diploma thesis deals with the economic and legal aspects of excise taxes in the EU. Excise taxes are among indirect taxes and can be divided into three basic groups: alcoholic beverages, tobacco products, and energy products and electricity. For individual commo-dities, EU Member States are harmonizing their legislation and minimum rates in order to prevent cross-border distortions of competition between EU countries. Part of the diploma thesis will be the analysis of the current situation in the field of excise taxes in the EU, the comparison of the individual commodities subject to these taxes.

The objective of the thesis is to investigate the development of excise taxes indicators in twenty-seven member states of the European Union (without Croatia due to the absence of data). The selected period for the analysis is the year 2004 - 2016. The main aim of the thesis is to define the groups of member states EU according to their importance and similarity with respect to the excise duties. With this aim is related the another important idea of the work. That is whether the indicators of excise duties are brought closer to the harmonization processes and if are the member states converging. The cluster analysis was used to achieve the main goal of the work. The data which is used in this analysis is obtained from Eurostat and European Commission databases. The results of cluster analyzes allow the member states to be divided into four of the most stable groups. The group of Nordic countries in Europe, group of border states, states of NMS-12 able to approach the EU-15 and other states of NMS-12. The cluster analyzes also shows that the original and new member states, that joined the EU in 2004 and later, are still different in the field of excise duties. Differences that exist despite the strict harmonization of individual tax systems, in particular the harmonization of excise rates, may be caused, in particular, to the historical roots of individual countries, but also by the economic and political situation.