The subject of this diploma thesis is to analyze the system of taxation of alcoholic beverages in the Scandinavian countries. The main aim of this thesis is to compare the taxation of alcoholic beverages in the Nordic countries with taxation in the rest of the European Union. The first part is theoretical and focuses on defining the concepts of tax competition, tax harmonization and coordination. It also includes harmonization of excise duties on alcoholic beverages based on the Directives of the European Union. The second part relates to the consumption of alcoholic beverages and deals with the historical aspect, changes in consumption patterns and the level of consumption in the Nordic countries. The third part deals with the taxation of alcoholic beverages, its development and differences in the Nordic countries compared with other countries of the European Union. In the second and the third part is carried out data analysis through statistical hypothesis testing and calculation of the coefficient of variation. The fourth part contains the evaluation. The thesis is peformed using descriptive, research, analytical and comparative methods and methods of mathematical statistics. The main outcome of this thesis is the finding that in all kinds of examined alcohol except spirits there is a different (for still wine and intermediate products even very different) level of taxation in the Nordic countries and other countries of the European Union.

O dever de informar é multifacetado: é ao mesmo tempo direito e dever e permeia todo o sistema protetivo do Código de Defesa do Consumidor, irradiando seus efeitos desde a fase pré-contratual da relação de consumo. Trata-se de dever que encontra fundamento na boa-fé, baseando-se na necessidade de tutela das legítimas expectativas do consumidor. O presente estudo objetiva a análise das características e correlações do dever de informar do fornecedor nas relações de consumo e as consequências de sua violação, como a não obrigatoriedade do conteúdo contratual desconhecido, o cumprimento forçado da oferta e a responsabilidade por vício e defeito de informação. / The duty to inform is multifaceted: it is at the same time right and duty and pervades the entire protective system of the Consumer Protection Code, radiating its effects since the pre-negotiation phase of the consumption relation. It arises from the good faith principle, the contractual trust and it is based on the need to safeguard the legitimate expectations of the consumer. The present study aims to address the characteristics and correlations of the supplier's duty to inform in consumer relations and the consequences of its violation, such as the non-compulsory contractual unknown content, the forced fulfillment of the offer and the liability for damages caused by lack or defect of information.

Este trabalho versa sobre a hipótese de reparação civil por abandono afetivo que decorre da infração ao dever de cuidado do idoso. Analisa-se a tutela dos direitos dos idosos no ordenamento jurídico brasileiro através de um retrospecto legal com sutil referência ao contexto histórico mundial e ao Direito Comparado. Contextualiza-se a interpretação dos direitos dos idosos em face do fundamento do Direito pátrio na dignidade da pessoa humana a partir da Constituição Federal de 1988 e a transposição desta no Direito Civil e no Direito de Família. Adiante é apreciado o abandono afetivo, seu conceito e expansão pela a adoção do modelo atual eudemonista da família que importou na inclusão do dever de cuidado como elemento do afeto. A seguir o cuidado é abordado enquanto infração ao dever que dele decorre para identificação da conduta omissiva. Por fim, é explorado o instituto da responsabilidade civil, através do estudo de cada um dos seus requisitos, para conclusão quanto ao cabimento do dever de reparação pela constatação da ocorrência do ato ilícito de infração ao dever de cuidado que implica abandono afetivo em razão do dano que dele resulta e da extensão deste, isto valorado no caso concreto. / This paper deals with the hypothesis of civil reparation for affective abandonment of the elderly that results from the violation of the duty of care of the elderly. It analyzes the protection of the rights of the elderly in the Brazilian legal system through a legal retrospect with subtle reference to the world historical context and Comparative Law. The interpretation of the rights of the elderly in the face of the foundation of the patrimony right in the dignity of the human being is contextualized from the Federal Constitution of 1988 and the transposition of this one in the Civil Law and in the Right of Family. Above, affection abandonment, its concept and its expansion are appreciated by the adoption of the current eudemonist model of the family that has imported the inclusion of the duty of care as an element of affection. Care is then approached as an infraction of the duty derived from it to identify the omissive conduct. Finally, the institute of civil responsibility is explored, through the study of each one of its requirements, to conclude on the compliance of the duty to make reparation for the finding of the occurrence of the illicit act of infraction to the duty of care that implies affective abandonment due to the damage that results from it and the extent of it, that is valued in the concrete case.

Den föreliggande studien syftar till att undersöka hur socialsekreterare inomsektionen barn och familj, enheten för ekonomiskt bistånd upplever följandeaspekter: bemötandet i sig och dess betydelse samt vikten av bemötandet irelationsskapande och samarbete. Vidare syftar studien även till att undersöka ifallbemötandet är något som skiljer sig åt beroende på klient samt vilkaföreställningar det finns om hur ett gott bemötande skapas. Denna studie grundarsig på en kvalitativ ansats där vi i analys och resultat presenterar information somhar inhämtats från totalt 6 semistrukturerade intervjuer. I analysen tolkas deninhämtade informationen utifrån pliktetik, situationsetik och Michael Lipskysteori om vad som definierar en gräsrotsbyråkrat. Resultatet visar på skildaupplevelser kring vad ett gott bemötande är med en framträdande och gemensamupplevelse om att bemötande är något individuellt, och därför bör bemötandetäven anpassas utefter varje klient, situation och ärende. Utgångspunkten ärdäremot att alla klienter skall bemötas med respekt och stå lika inför lag. I studienobserveras även olika föreställningar om hur ett gott bemötande skapas, vilketyttrar sig som olika aspekter som underlättar för att socialsekreteraren skall kunnage ett gott bemötande: erfarenhet, kompetens, en / The aim of this study is to examine how social secretaries in the child and familysection, unit of economic assistance, experience the following aspects of treatmenttoward clients: the concept itself and its meaning in relationships and cooperation.Furthermore the study also aim to examine if the treatment varies on account ofthe client and what concepts there are as to what generates a good treatment. Thisstudy is based on a qualitative approach where the information has been gatheredfrom six semi-structured interviews. The information has been interpreted andanalyzed on the basis of duty ethics, situational ethics and Michael Lipsky’stheory of what defines a street-level bureaucrat. The results shows differentexperiences on what a good treatment is, the most prominent and commonexperience is that treatment is something individual and therefore all clientsshould be treated accordingly. However, the main point is that every client shouldbe treated with respect and stand equally under the law. The study also showsdifferent conceptions on how a good treatment is created and these are:experience, competence, a good relationship and an effective cooperation betweenthe social secretary and the client.

With this degree project, I want to show that there are contradictions between the duties the teaching profession is committed to following. Duties as in the duty to report, compulsory schooling, or the assignment written in the school's governing document, Lgr 11. I have analyzed the concept of duty through ethics and moral thinking where I have tried to show that it can depend on how one as a teacher values the duties. The analysis and reflection are based on my own experience. To highlight my dilemma, I have formulated three questions based on my story, to investigate in this essay. What does the obligation to report mean for my actions towards students in a vulnerable family situation? How can I understand my reluctance to follow the law regarding the obligation to report? How is my professionalism affected by my reluctance to comply with the obligation to report? I have written a story which gets the reader involved in different situations where my professional knowledge as a teacher at after-school center is challenged. With the help of literature and research, I try to see the events in my story from a distance to get closer to an answer to my questions about the conflict between my duties as assigned by the governing documents and as a fellow human being. An important part of the analysis is to question whether we as teachers need to take into account what actually can happen to pupils as a consequence of our professional action and how we can understand different views that different teachers have about such action. I also discuss a number of difficult emotions accompanying my actions in the story. I want to highlight the importance of being self-critical to be able to see what is at the root of my own feelings when I hesitate to follow the law and the duties the teaching profession is committed to follow. / Med detta självständiga arbete vill jag visa att det finns motsägelser mellan de plikter läraryrket är åtagna till att följa. Plikter som anmälningsplikten, skolplikten eller det uppdrag som står skrivit i skolans styrdokument, Lgr 11, och även lärarens plikter som medmänniska. Jag har analyserat pliktbegreppet och försökt visa hur våra handlingar som lärare kan bero på hur vi värderar plikterna.  Analysen och reflektionen utgår från en egenupplevd berättelse. För att synliggöra mitt dilemma har jag utifrån min berättelse skapat tre frågeställningar. Vad innebär anmälningsplikten för mitt handlande gentemot elever i utsatt familjesituation? Hur kan jag förstå min motvilja att följa lagen när det gäller anmälningsplikten? Hur påverkas min professionalitet av min motvilja att följa anmälningsplikten. Med hjälp av litteratur och forskning försöker jag se händelserna i min berättelse på distans för att komma närmare ett svar. En viktig del av analysen är om vi som lärare behöver ta i beaktning vad som faktiskt händer med den elev som påverkas av våra handlingar samt hur vi kan förstå skillnader i lärarnas olika uppfattningar om sådana handlingar. Jag diskuterar även ett antal svåra känslor som uppstår i samband med mina handlingar i berättelsen. Jag vill lyfta fram vikten av självkritik för att verkligen kunna se vad som ligger som grund för dessa känslor när jag tvekar att följa lagen om anmälningsplikten när det gäller ett barn i utsatt familjesituation.

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The aim of this thesis is an analysis of bending vibrations of the heavy duty truck transmission and a design of construction modifications. The next target is to evaluate the contribution of the construction modification. In the thesis is also performed analysis of shaft support stiffness.

The thesis deals with computational modelling of heavy duty off-road vehicle driveline components. The thesis is divided to two main parts. The first part deals about modal analysis of selected driveline components. MBS computational study was performed based on modal analysis results. The second part of thesis deals with experimental verification of computational model. Pass-by noise and vibration measurement was performed. Measured signals were processed in frequency domain to find noise and vibration sources.

<div>Traction control (TC) systems have become quite common in on-road passenger vehicles in recent years. However, for vehicles in other applications, they are not as widely available.</div><div>This work presents a methodology for the proper design and implementation of a traction control system for heavy duty off-road machines, using a wheel loader as a reference vehicle.</div><div><br></div><div><div>A simulation model was developed, using standard vehicle dynamics constructs, including equations of motion and a description of the distribution of weight between the axles for different operating conditions. This model contains considerations for resistive forces acting on the machine implement, such as that generated by a work pile. The simulation also incorporates a detailed representation of the slip-friction characteristics between the vehicle tires and the road surface. One objective of this research was to model this interaction accurately, because the system traction behavior is dependent on it. Therefore, a series of tests was run using a state estimator to generate data on the slip-friction relationship at various ground conditions, and the results were incorporated into the simulation model. The dynamics of the machine braking system pressure were also modeled to give a more accurate description of the system response. The result is a mathematical model capable of accurately reproducing the behavior of the real-world system.</div></div><div><br></div><div><div>One of the primary goals of this work was the description of the traction control strategy itself, which should work as effectively and efficiently as possible. Several different aspects of the system were taken into consideration in generating this control structure. First, a relatively simple controller based on a PID control law was created. This controller was updated to account for peculiarities of the traction control system, as well as aspects like time delay. From there, more advanced controllers were created to address certain aspects of the system in greater detail. First, a self-tuning controller based on real-time optimization strategies was developed, to allow the controller to quickly adapt to changes in ground condition. Then, different nonlinear controllers were synthesized which were designed to address the theoretical behavior of the system. All of these controllers were simulated using the system model and then some were run in experiments to show their potential for improving system performance. To improve system efficiency, the machine drivetrain itself was also examined to develop a more efficient control algorithm. By designing a more efficient methodology, traction control congurations which had previously seen increases in fuel consumption of 16% were now able to actually reduce fuel usage by 2.6%.</div></div><div><br></div><div><div>Another main goal of this work was the development of a prototype system capable of implementing the formulated control strategies. The reference machine was modied so that the brakes could be controlled electronically and independently for implementation of the TC system. The vehicle was instrumented using a wide array of sensors, and estimation methodologies for accurately determining vehicle speed and implement forces were designed. The velocity estimator designed in this work is more accurate and more reliable than an industry standard sensor, which is important for traction control implementation. The implement force estimate was also quite accurate, achieving payload estimate errors of less than 2.5%, comparable to commercially-available measurement systems. This setup allowed for tests to be accurately compared, to assess the traction control performance.</div></div><div><br></div><div><div>With the objective of performing experiments on the traction control system, many tests were run to assess its capabilities in various situations. These tests included experiments for characterizing the vehicle behavior so that the simulation model could be updated to accurately reflect the physical machine performance. Another task for the experimental work was the generation of useful metrics for quantifying traction control performance. Laboratory experiments which were very controlled and repeatable were also run for generating data to improve the system model and for comparing traction control performance results side-byside. The test metrics proposed for these experiments provided for accurate, repeatable comparisons of pushing force, tire wear, and brake consumption. For each of these tests, the traction control system saw an increase in pushing force of at least 10% when compared with the stock machine, with certain operating conditions showing increases as high as 60%. Furthermore, every test case showed a decrease in wheel slip of at least 45% (up to 73% for some cases), which translates into increased tire longevity.</div></div><div><br></div><div><div>Other tests were conducted in the eld, designed to mimic the real-world operating conditions of the wheel loader. Various performance comparisons were made for different congurations in which traction control could provide potential benets. These included parameters for comparing overall vehicle performance in a typical truck loading cycle, such as tire wear, fuel consumption, and material moved per load. Initial results for this testing showed a positive result in terms of wheel slip reduction, but other performance parameters such as fuel consumption were negatively impacted. Therefore, the control structure was reexamined extensively and new methods were added to improve those results. The final control implementation saw a 12% reduction in tire slip, while also reducing fuel consumption by 2.6% compared to the stock system. These results show signicant potential for traction control as a technology for maximizing the performance output of construction machines.</div></div>

This dissertation considers the possible influence of the Consumer Protection Act 68 of 2008 on the common law obligations of the seller vis-à-vis: 1) risk and duty to take care, 2) eviction and 3) defects. Before one can have a look at the influence of new legislation on the common law, it is necessary to first go backward to look at where it all started in order to understand any possible influence. In the first chapter there is therefore a historical overview of the common law in general as well as the law of contract. Reference is also made to the Roman law perspective as well as the Roman concept of contract; the Roman-Dutch law perspective as well as the Roman-Dutch concept of contract; and the South African law perspective as well as the South African concept of contract. In chapter 2 the common law and the law of contract is discussed in general with reference to concepts such as ownership, law of obligation, and the emptio venditio. Chapter 3 deals with the essence of this dissertation as we look at the common law obligations of the seller and in specific the risk and duty of the seller to take care of the thing sold until it is handed over to the buyer (factors that influence the duty to take care, passing of risk, and passing of risk in sales by way of consignment); the seller‟s warranty against eviction (including the obligations of the buyer when there is a threat of possible eviction); and the seller‟s warranty against latent defects (ex lege warranties, ex contractu warranties, the actio empti and the aedilitian actions). In chapter 4 there is a very short discussion on the influence of the Constitution of South Africa, 1996 in general as well as specifically on the law of contract. Chapter 5 deals with the influence of the Consumer Protection Act 68 of 2008 in general, specifically on the law of contract (why an Act to protect the interests of consumers?) and then the influence on risk and the seller‟s duty to take care of the thing sold (the consumer‟s right to return goods; the supplier‟s obligation to draw potential risk of an unusual character or that the consumer could not reasonably be expected to be aware of or that could result in serious injury or death to the attention of the consumer), the influence on the seller‟s warranty against eviction (the consumer‟s right to assume that the supplier is entitled to sell the goods; sections 44 and 51) and the influence on the seller‟s warranty against latent defects (disclosure of reconditioned or grey market goods; quality of goods). The conclusion follows in chapter 6. / Dissertation (LLM)--University of Pretoria, 2012. / Mercantile Law / unrestricted