The objective of this Thesis is to develop a methodological framework to guide the decision maker in selecting a decommissioning method for offshore wind farms which is supported by the majority of relevant stakeholders. Initially, a literature review has been conducted to find out which methods are available to decommission an off-shore wind farm and which criteria can influence the outcome.Two methods have been found in literature, namely partial and total removal of the foundation. Furthermore, twenty one (21) criteria have been found which could influence the results. These criteria can be divided in four categories which are economical, environmental, social and technical.Subsequently, a methodological framework was developed that included four steps. First, the possible decommissioning methods should be identified. Following on that, information should be collected and stakeholders should be selected. Subsequently, criteria should be selected and as last a multi criteria decision aid method should be used. It is expected that this procedure would lead to a decommissioning method which is supported by most of the stakeholders.To validate the methodological framework, a case study in the Netherlands has been selected. For this case study, four (4) stakeholders were identified and eleven (11) criteria were assessed. The outranking multi-criteria decision aid method PROMETHEE II was selected and results were obtained. Analyzing the results, it was possible to conclude that only one stakeholder preferred the total removal method while the other three stakeholders preferred the partial removal method.

1 Abstract: The tax system and agreements on the avoidance of double taxation This diploma thesis "The tax system and agreements on the avoidance of double taxation" is focused on practical issues in the field of using international corporate structure in order to decrease the tax liability applicable on entrepreneurs. The diploma thesis includes the basic description of the legal rules applicable in the Czech Republic, such as acts and also international treaties. In the field of EU law, the diploma thesis described briefly EU directives based on which it is possible to transfer dividends, interest and royalties between mother and daughter companies without withholding tax payable in the Czech Republic. International treaties described in this diploma thesis were double taxation avoidance treaties between the Czech Republic and Cyprus and between Cyprus and Seychelles. First part of the diploma thesis is describing legal regulation of income taxes applicable in the Czech Republic. It is aimed mainly on interests, dividends and royalties. The first part of the diploma thesis is of theoretical nature which gives basics for the second and third part which practically analyze possibilities to decrease tax burdens of entrepreneurs. Second part of the diploma thesis brings analysis of individual model situations...

Marine energy is a renewable source that has not been exploited widely. Fetching the off-shore marine energy requires a lot of investments, thus, maximizing the power delivered by the marine current system is important. Marine current power generation may be limited during certain periods due to weather situation and far distance power transmission that makes failure rate arise and repair time long. In this thesis, using marine current speed recorded at Taiwan coastline, we analyze the reliability and not-delivery energy indices of different off-shore power collection topologies and transmission system by using fault tree analysis and network reduction method. Model parameter uncertainty effects on the system reliability are studied and economic assessments of these configurations are also conducted.

<p>Low-frequency, long-range sound propagation over a seasurface has been calculated using a wide-angel Cranck-NicholsonParabolic Equation method. The model is developed toinvestigate noise from off-shore wind turbines. Thecalculations are made using normal meteorological conditions ofthe Baltic Sea. Special consideration has been made to a windphenomenon called low level jet with strong winds on rather lowaltitude.</p><p>The effects of water waves on sound propagation have beenincorporated in the ground boundary condition using a bossmodel. This way of including roughness in sound propagationmodels is valid for water wave heights that are small comparedto the wave length of the sound. Nevertheless, since only lowfrequency sound is considered, waves up to the mean wave heightof the Baltic Sea can be included in this manner.</p><p>The calculation model has been tested against benchmarkcases and agrees well with measurements. The calculations showthat channelling of sound occurs at downwind conditions andthat the sound propagation tends towards cylindrical spreading.The effects of the water waves are found to be fairlysmall.</p><p><b>Keywords:</b>wind turbine noise, off-shore wind power,long-range sound propagation, parabolic equation, scattering,water waves</p>

Actividad Formativa Equivalente a Tesis AFET / Tesis (Magíster en derecho con mención en derecho tributario)

Methods of Investment in International Private Law Dissertation thesis is structured into 9 Sections. First section deals with reasons why entrepreneurs use international holdings: regulative, questions of taxation and legal system reasons. Second section describes legal sources applicable for the analyzed issues. Third section summarizes some of the risks relating to use of international holding companies, namely risk of breaching the criminal law or circumventing other legal rules. Apart from legal risks, there are economic risks to be mitigated. The risks mentioned are systematic risk (e.g., bankruptcy of the state) and personal risk relating to the foreign managers (incompetency, fraud). Fifth section deals with typical transactions in the group of companies relating to financing by banks and bods issuance. Briefly analyzed are also acquisition structures and whitewash procedure. Sixth and seventh section describe tax burdens in the Czech republic, Cyprus, Seychelles, Mauritius and number of other countries. Analysis of the jurisdictions in nine countries as to the recognition and enforcement of foreign judicial decisions is provided in the section eight. The dissertation thesis is concluded with description of the civil law applicable after the so called recodification planned in the Czech...

The system of General Health Insurance was carried out since 1995 promoting the convenience for people seeking the medical care and helping a lot of medical disadvantaged minority. Moreover, this system also makes the medical resource differential obviously in the area of off-shore and main islands of Taiwan. The medical resource in main island of Taiwan is centralized and syndicated which reveals the helpless plight of poor medical resources and isolated geography in the remote area of off-shore islands conspicuously. This study researches into the mutual moderating effects of the doctors' perception of the work environment, job satisfaction, role stress, and intent to stay for the doctors in the off-shore islands of Penghu. This study retrieves 102 effective questionnaires by a census-taking. The collected data is carried on SPSS15.0 statistical analysis and test by utilizing t-test and ANOVA analysis to calculate the differences of the demographic statistics parameters, perception of the work environment, job satisfaction, role stress, and intent to stay in isolated island area. Moreover, the mutually influenced degree of constructs is scrutinized by multi-regression and path analyses. This research finds that: 1. Sufficient medical and human resources, good medical cooperation, and high working aspiration can improve the doctors' job satisfaction in the off-shore islands of Penghu. 2. Ample medical and human resources and good medical cooperation can reduce the role stress of doctors. 3. Application of the factors in stimulation and sound health care will lead negative and positive influences on doctors. 4. Good medical cooperation encourages the doctors to concentrate their attention on medical work and seldom interference in the doctor's medical work or values can further their intent to stay in the off-shore islands of Penghu.

Large off-shore wind farms raise the concern of widespread tripping of off-shore wind generator in the presence of system faults and corresponding voltage dips that could potentially cause system wide blackout. In this thesis an offshore wind farm and three different types of power transmission are modeled and studied using simulation software. Off-shore wind farm composed of fixed speed induction generators and HVAC interconnection, HVAC interconnection plus STATCOM and HVDC interconnections are studied. Onshore grid faults are simulated for each interconnection. Voltage tolerance curves are established to assess fault ride through capability of each interconnection and compared with different grid transmission ride through capacity required by grid operator.

Global Software Development (GSD) is based on a geographical distance where teams are spread throughout the world. The related research have for a long time addressed the challenges presented by geographical distances. GSD is basically a necessity for many businesses to use in order to reduce development costs, reduce production time and to maintain high quality. The study aims to investigate the relationship between the reality of a specific maintenance project. Thus, our research question: How do distributed maintenance teams experience temporal, geographical and socio-cultural distances? To achieve the purpose of the study, we chose to perform a case study of a global consulting company which recently started a new system maintenance project. The data collection was done through interviews and observations at the premises of the consulting company. We have confirmed the previous research and come up with our own contributions to the field. The findings of our thesis provides aspects of communication, coordination and control related to the three distances stated in our research question. A new collective term has also emerged, off-shore blackboxing.

Depuis le début des années 2000, la filiale française du groupe Axa, un des leaders mondiaux du secteur de l’assurance, s’est engagée dans un long processus de “rationalisation” de son activité. L’informatisation du travail, la création de centres d’appels, dont certains déterritorialisés à Rabat au Maroc, participent d’une mutation de la relation entre l’assureur et ses assurés. Un contrat CIFRE avec la Direction du Service aux Clients de l’entreprise a permis une immersion, durant près de trois années, dans les différents lieux de la procédure d’indemnisation des incidents survenus dans l’habitat, que nous appelons petites catastrophes de la vie domestique. L’insertion de l’ethnographe au sein d’une « équipe opérationnelle » a permis l’observation du travail quotidien puis une campagne d’entretiens semi-directifs en France et à Rabat, dans les agences Axa et au domicile d’assurés sinistrés. La thèse cherche à éclairer la confrontation entre la singularité de la petite catastrophe et le modèle assurantiel (Zelizer, 1983). La dilatation de l’espace, la fragmentation du temps et l’anonymisation des interactions, orchestrées par des pratiques de gestion outillée, tendent à faire disparaître le contact physique et à accroître la distance entre le lieu de la petite catastrophe et celui de son évaluation. Elles modifient ainsi l’équilibre des interactions autour du calcul de la compensation financière en exacerbant le rapport à la voix. / Since the beginning of the century, the French subsidiary of the AXA Group, one of the world’s leading insurance companies, has been engaged in a long process of rationalising its business activities. The reorganisation and computerisation of work and the creation of call centres, with some located in Rabat (Morocco), are factors which lead to a change in the relationship between the insurer and the insured. In the frame of a CIFRE PhD Program with Axa Customer Services Management, I was totally immersed for almost three years in the administration of the company’s indemnity procedures for home insurance. I also conducted interviews with employees in France and Rabat (Morocco), in AXA branches and with customers at their home. This thesis examines the tension between the singular nature of the “petites catastrophes de la vie domestique” and the insurance model (Zelizer, 1983). The results revealed that spatial expansion, time fragmentation and partial anonymisation of interactions tend to eliminate physical contact and increase the distance between where the incident occurred and where it is assessed. These three factors modifie interactions around the calculation of financial payouts. They ‘re-personalize’ the relationship, lead to largely imaginary representations of the Other and intensify the connection with the voice.