This paper describes and analyzes the configuration, the normative regulation and assumptions of tax avoidance and its differentiation from tax evasion, current regulations on matters related to tax avoidance, disputes relating to this figure due supported, the impact of international tax avoidance through tax havens figure, the way our country aims to combat this figure and finally propose suggestions for improving the anti-elusive regulations in order not to infringe against the taxpayer and any proper legal regulation. / En el presente ensayo se exponen y analizan la configuración, la regulación normativa y los supuestos de la elusión tributaria, así como su diferenciación con la evasión tributaria, la normatividad actual sobre materias vinculadas a la elusión tributaria, las controversias en relación a esta figura debidamente sustentadas, el impacto de la elusión tributaria a nivel internacional a través de la figura de los paraísos fiscales, la manera cómo nuestro país pretende combatir esta figura y, finalmente, planteamos propuestas de mejora a la normatividad anti-elusiva a fin que no se atente contra el contribuyente y exista una adecuada regulación jurídica.

我國保險法令對於市場中分屬不同業務性質之保險經紀人，於監理規範上並無太大之區別。而於實際之財產保險與人身保險之經紀業務中，其間實具有相當大之差異性存在。再就保險之需求者而言，企業型之被保險人與消費型之被保險人，本屬相當不同之市場族群，這也正說明近年關於金融消費者保護法之立法，即係著眼於金融消費者市場保護措施的建立。惟對於企業型之被保險人市場，於保險法相關之規範上，則相應缺少一些差異性之規範設計。 我國保險法令關於直接保險業務與再保險業務並未依國內市場之業務與國際市場之業務而區分，自然造成我國保險經紀人之業務類別僅分為「直接保險經紀業務」及「再保險經紀業務」二分法之現象。而保險經紀人執行此等「前衛業務」時，事實上其所應負責任之對象為該等原始被保險人，而非被再保險人〈即原保險人〉。但相較於國內保險法規上之分類類別，也只能將其視為「再保險」之一類別，此時該等執行此類「前衛業務」之保險經紀人依此法令上之二分法類別設計，將同時具備執行「直接保險經紀業務」及「再保險經紀業務」之情形，雖然於我國法令規範上，經紀人公司得經營保險經紀人業務及再保險經紀業務，但同時也衍生於法規上如何處理利益衝突之問題。但於此等「前衛業務」，保險經紀人事實上所應負責任之對象應僅指該等原始被保險人，而非被再保險人〈即原保險人〉，此時若又將其同視為兼具執行「再保險經紀業務」，則自然發生法令規範與事實關係不符之謬誤。 本文對於保險經紀人同時經營保險經紀業務與再保險經紀業務之問題，於根本上探討保險經紀人於實務作業之具體情形，並分析其法律地位與相關之義務與責任，希望對於保險法相關規範之發展上，能對於不同業務屬性之保險經紀業務行為，發展出一套不同之思路與設計，藉以消彌監理與實務間之鴻溝。並期待法規應引領國內保險公司，能真正專注於實質保險本業之經營，對於大型企業體之財產保險需求，能真正作為承接實質風險之保險人，而非甘於僅處於前衛業務所安排之出單公司，以類似於保險中介人收取服務費用之模式經營。如此，對於被保險人而言，則可相對免除國內出單費用之成本；對於保險經紀人而言，亦可達到為被保險人最大利益考量之執業職責。 基於目前法規對於跨國保險、境外保險及剩餘保險等問題呈現法規缺漏之現象，本文亦延伸探討目前相關法令對於境外保單議題之處理方式。目前之保險法167-1條未將企業等非消費者被保險人購買境外保單之情形排除於外，實無益於維護金融市場秩序、保障消費者權益之立法目的，應予排除。另鑑於境外保單交易多具跨國性質，基於罪刑法定主義之明確性原則，立法者應將「代理、經紀、招攬保險業務」定義清楚，避免嗣後爭議。 本論文以產物保險為主軸，於第二章中介紹保險相關的輔助人，保險係人類創造新文明之過程中損失分擔之機制，這個機制則需要許多人之努力方得以運轉，保險契約之締結，除了契約當事人以外，尚需要有許多相關人士的輔助，才得以使保險機制能更有效的運作，此等保險相關的輔助人各司其職，目的均在使得保險制度之運作更為流暢與正當。第三章及第四章分別論述保險經紀人之市場功能與法律地位、保險經紀人之行為規範與專業責任及義務，以及我國保險法令關於保險經紀人之相關規範。第五章至第七章深入探討保險經紀人處理境外保單之相關問題、P&I制度、國際金融業務境外保險之議題，並檢討現行法制對於保險經紀人處理境外保單之法律問題。並於第八章文末提出修法建議與結論。 本論文以現代經濟社會對保險制度之期待為標的，以保險服務業對整體經濟社會發展所產生之影響及其願景為研究背景，期待藉由保險實務工作者與政府主管機關、法律學界與實務界之共同努力，能使保險實務之運作更趨於完善，並使國內保險事業與國際保險市場之發展密切接軌，形成一套保險從業人員得所依循之「執業典範」，以為日後相關保險從業人員及主管機關得以遵循及評鑑的共同指標，使投保大眾對於保險制度之運作更具有信賴與安全感，給予全體社會一個穩健、安全又合諧的經濟環境。

The present time demands emission-free and carbon-free sources of energy. This fact is not only subject of international agreements and European Union regulations, but also the state of environment points out to an essential change in energy generation of mankind. Tidal stream provides very stable and predictable source of “green” energy. Compared to other renewable energy sources tidal stream turbines in exceptional localities are able to supply energy continuously, making them base load source. The aim of the thesis was to create an extensive document with recent tidal stream power information, which has not been available in Czech language yet. Last part of the research is focused on co-locating tidal stream and off-shore wind turbines. Second part of the thesis is dedicated to aerodynamic design of single-stage horizontal axis tidal stream turbine with rated electric power of 1 MW. Calculation according to the blade cascade theory was used to design blade geometry and to find rotor diameter of 14 meters for rated stream velocity of 3.05 m/s.

In this study I have studied the European Unions suggestion about disembarkation of refugees from a human rights perspective - especially the perspective of human value and human dignity. Human dignity is central. It is expressed in the preamble to the UN Human Rights, as well as in its first paragraph; “Everyone has the right to dignity, and it shall not be violated.” I have studied refugees that have previously spent time in large refugee camps outside Europe, in Jordan and in Libya. In my study I use Libya as an example on what refugees can face in camps in third-world countries. The subject caught my attention since the Norwegian ship MS Tampa picked up refugees on international water outside Australia. The Norwegian captain tried to leave them on Australian land but was refused to do so. Australia sent a military boat to pick them up and left them at an island outside Australia. Moreover European politicians have discussed the idea of off-shore, placements of refugees at disembarkation camps as a way of solving the problem of huge number of refugees that are looking for asylum in Europe as well as the many deaths at the Mediterranean Sea. There has also been a discussion on quota refugees chosen by the UNHCR. This made me wonder how the situation would be for the remaining refugees that will stay in these large camps, maybe for years, as well as how their human rights are respected in camps outside Europe where Europe have no control? How does this correspond to the principle of human value? In my qualitative study I started by making a literature study. Thereafter continued with an interview study where I interviewed refugees that have stayed at camps outside Europe. The purpose of the interview and the study was to take part of their narratives and to make their voices heard. I found that the narrative of refugees is not heard, this makes them feel less valued as human, or not even a human. Their dignity is violated, and their human rights are not respected. Their interests have been forced to give way to the interest of the state.

This thesis investigates the impact of resonant overvoltages and their origin. Series and parallel resonances are present in any electrical grid. The frequency of which this resonance occurs is called resonance frequency. For parallel resonance, which is mainly being studied in this thesis, a high impedance peak can be found at the resonance frequency. This impedance peak in conjunction with a harmonic rich current cause a kind of temporary overvoltages called resonant overvoltages. The harmonic content of the current is high following a fault clearing in the grid, due to transformer saturation. The resonance frequency is heavily dependent on the amount of reactance present in the grid, which entail that a change in reactance causes a change in the resonance frequency. The electromagnetic transient tool PSCAD has been used to investigate resonant overvoltages following transformer energization caused by faults and switching in Stockholm. Secondly, a model was created of a grid connecting off-shore wind power to the mainland via long AC submarine transmission cables. These cables, having a high capacitance, lower the resonance frequency. Faults in this model were simulated to investigate the phenomenon of resonant overvoltages in such a grid. This was especially interesting due to Swedens planned expansion of wind power in the Baltic sea. While resonant overvoltages were found in Stockholm they were not deemed significant due to their low magnitude and longevity. However, severe resonant overvoltages were found in the off-shore wind farm model. The worst resonant overvoltages had a maximum amplitude of the 2nd order harmonic voltage of 130 kV which, while eventually damped, were significant for up to 50 periods. Lastly, the phenomenon of an increased resonance frequency during the saturation of a transformer was studied. The most severe resonant overvoltages occured in a model where the frequency scans showed a resonance frequency of 98 Hz. Indicating, caution needs to be had during EMT-studies of resonant overvoltages while choosing what resonance frequency to study.

Tesis por compendio / [ES] La Unión Europea plantea una serie de retos en el GREEN DEAL para conseguir un escenario donde sus miembros sean climáticamente neutros en 2050. Para ello se plantean unas acciones entre las que destaca la descarbonización del sector de la energía. Por otra parte, se ha puesto como objetivo conseguir una capacidad de energía eólica de 1200 GW en 2050, desde los 190 GW que se tenía en 2019. El cierre de centrales eléctricas basadas en grandes generadores síncronos junto con el aumento en la construcción de centrales eléctricas con fuentes basadas en electrónica de potencia como parques eólicos o plantas fotovoltaicas, hace necesario la incorporación de controladores grid forming en energías renovables basadas en electrónica de potencia. La integración de estrategias de control grid forming en turbinas eólicas debe considerar las funciones de reparto de potencia activa y reactiva (control droop en generadores síncronos), así como un sistema de protección ante faltas que permita una recuperación rápida cuando se despeja la falta. Por otra parte, en la transición de los actuales parques eólicos grid following que funcionan como fuentes de corriente a parques eólicos grid forming que funcionan como fuentes de tensión se debe considerar que ambas tecnologías van a coexistir conjuntamente por mucho tiempo. Por tanto, se hace necesario el estudio de estabilidad de parques eólicos con ambas tecnologías, así como el estudio de cuanta generación grid forming es necesaria para mantener el parque eólico estable en cualquier situación. Además, el uso de parques eólicos grid foming permite diferentes aplicaciones como la energización de redes eléctricas después de un apagón desde estos parques eólicos, o el uso de diodos rectificadores en enlaces HVDC para la conexión de parques eólicos marinos. Para facilitar el estudio y diseño de aerogeneradores grid forming, en la presente tesis se propone una técnica de agregación de aerogeneradores tipo-4. Esta técnica permite reducir la complejidad del parque eólico para su estudio y análisis. Esta tesis incluye las siguientes contribuciones: Para el funcionamiento de aerogeneradores grid forming en paralelo con aerogeneradores grid following se propone un método de diseño analizando la estabilidad del sistema completo. Además, se propone una estrategia de control ante faltas para asegurar una recuperación rápida y segura. Se propone el uso de técnicas de control H∞ para la sintonización de controladores grid forming. El uso de estas técnicas para el diseño de controladores puede mejorar la robustez de los controladores, así como el rendimiento de estos. Considerando la aplicación de la energización de redes HVAC desde parques eólicos, se ha propuesto como llevar a cabo dicha maniobra a partir de parque con aerogeneradores grid forming y grid following. Los resultados obtenidos validan el funcionamiento de la operación. Además, muestran que la cantidad de generación grid forming está relacionada con la dimensión de cargas que tienen que aguantar dichas turbinas más que con la estabilidad del sistema con un porcentaje bajo de generación grid forming. Finalmente, se han propuesto estrategias de protección para la integración de parque eólicos en redes malladas HVDC utilizando rectificadores de diodos. Los parques eólicos grid forming pueden ayudar a gestionar faltas disminuyendo los requisitos en las protecciones necesarias en el enlace HVDC. Esto permite una reducción del coste de la instalación, además de aumentar la robustez del sistema. / [CA] La Unió Europea planteja uns reptes al GREEN DEAL per a aconseguir un escenario on els seus membres siguen climàticament neutrals al 2050. Per a aconseguir aquest objectiu es plantegen unes accions entre les quals destaca la de descarbonitzar el sector energètic. D'altra banda, s'ha posat com a objectiu aconseguir una capacitat d'energia eòlica de 1200 GW al 2050, des dels 190 GW que es tenia al 2019. El tancament de centrals elèctriques basades en grans generadors síncrons juntament amb l'augment en la construcció de centrals elèctriques basades en electrónica de potència com a parcs eòlics o plantes fotovoltaiques, fa necessari la incorporació de controladors grid forming en energies renovables que es basan en electrònica de potència. La integració d'estratègies de control grid forming per a turbines eòliques ha de considerar les funcions de repartiment de potència activa i reactiva, així com un sistema de protecció davant faltes que permeta una recuperació ràpida quan s'aïlla la falta. D'altra banda, en la transició dels actuals parcs eòlics grid following que funcionen com a fonts de corrent a parcs eòlics grid forming que funcionen com a fonts de tensió, s'ha de considerar que totes dues tecnologies coexistiran conjuntament per molt de temps. Per tant, es fa necessari l'estudi d'estabilitat d'un parc eòlic amb totes dues tecnologies, així com l'estudi del percentatge de generació grid forming necessari per a mantindre el parc eòlic estable en qualsevol situació. A més, l'ús de parcs eòlics grid foming permet diferents aplicacions com l'energització de xarxes elèctriques després d'una apagada des d'aquests parcs eòlics, o l'ús de díodes rectificadors en enllaços HVDC per a la connexió de parcs eòlics marins. Per a facilitar l'estudi i disseny d'aerogeneradors grid forming, en la present tesi es proposa una tècnica d'agregació d'aerogeneradors tipus-4. Aquesta técnica permet reduir la complexitat del parc eòlic per al seu estudi i anàlisi. La present tesi inclou les següents contribucions: Per al funcionament d'aerogeneradors grid forming en paral¿lel amb aerogeneradors grid following es proposa un mètode de disseny analitzant l'estabilitat del sistema complet. A més, es proposa una estratègia de control davant faltes per a assegurar una recuperació ràpida i segura. Es proposa l'ús de tècniques de control H∞ per a la sintonització de controladors grid forming. L'ús d'aquestes tècniques per al disseny de controladors pot millorar la robustesa dels controladors, a mé del rendiment d'aquestos. Considerant l'aplicació de l'energització de xarxes HVAC des de parcs eòlics, s'ha proposat com dur a terme aquesta maniobra a partir d'un parc eòlic amb aerogeneradors grid forming i grid following. Els resultats obtinguts validen el funcionament de l'operació. A més, mostren que la quantitat de generació grid forming està més relacionada amb la dimensió de les càrregues que ha d'aguantar el parc eòlic, que amb l'estabilitat del sistema que permet un menr percentatge de generació grid forming. Finalment, s'han proposat estratègies de protecció per a la integració de parcs eòlics marins en xarxes multi-punt HVDC utilitzant rectificadors de díodes. Els parcs eòlics grid forming poden ajudar a gestionar faltes disminuint els requisits de les proteccions necessàries en l'enllaç HVDC. Això permet una reducció del cost de la instal¿lació, a més d'augmentar la robustesa del sistema. / [EN] The European Union GREEN DEAL aims to make its 27 members climate-neutral by 2050. The decarbonization of the energy sector stands out as one of the proposed actions. To achieve that goal, the target for wind power generation is set at 1,200 GW in 2050, from the 190 GW that was had in 2019. The closure of power plants based on large synchronous generators and the increase of power electronics based generation such as Wind Power Plants (WPPs) or photovoltaic plants, leads to the use of grid forming controllers for power electronics based renewable energy. Grid forming control strategies for wind turbines generators (WTGs) must consider active and reactive power sharing control (droop control in synchronous generators) as well as a protection system that allows a quick recovery after fault clearance. Moreover, a transition from the conventional grid following WPPs to new grid forming WPPs is required. The transition must consider the parallel operation of both technologies for a long time. Thus, it is necessary to study the stability of Wind Power Plants with both technologies, as well as the study of how much grid forming generation is required to keep a mixed grid forming and grid following WPP stable in any situation. In addition, the use of grid forming WPPs allows different applications such as the energization of HVAC and HVDC grids after a blackout from these WPPs, or the use of diode rectifiers in HVDC links for the off-shore WPPs connection. An aggregation technique for type-4 WTGs has been proposed in this thesis in order to facilitate the study and design of grid forming WPPs. The aggregation technique allows to reduce the WPP complexity for its study and analysis. The main contributions of this theses are: A design methodology has been proposed for the parallel operation of grid forming and grid following WTGs. Including the stability analysis of the complete system. Additionally, a fault control strategy is proposed to ensure a fast and safe recovery. The use of H∞ control techniques is also proposed for grid forming controller tuning. Using H∞ control techniques for controller design may improve the robustness of the controllers as well as the performance of the controllers. A procedure to carry out black start operation of HVAC grid from mixed grid forming and grid following WPPs has been proposed. The obtained results validate that the procedure works as expected. Moreover, the results show that the amount of grid-forming generation usually is determined by the load size steps as stability limits are usually less stringent. Finally, protection strategies have been proposed for the integration of off-shore WWPs in multi-terminal HVDC grids using diode rectifiers. Grid forming WPPs are able to help managing faults. Their use allow lower requirements of the HVDC protection equipment, leading to overall cost reduction and an increment of the system robustness. / Martínez Turégano, J. (2022). Grid Forming Wind Power Plants: Black start operation for HVAC grids and Diode Rectifier-based Wind Power Plant integration [Tesis doctoral]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/181529 / Compendio

Seafloor compliance is a non-intrusive geophysical method sensitive to the shear modulus of the sediments below the seafloor. A compliance analysis requires the computation of the frequency dependent transfer function between the vertical stress, produced at the seafloor by the ultra low frequency passive source-infra-gravity waves, and the resulting displacement, related to velocity through the frequency. The displacement of the ocean floor is dependent on the elastic structure of the sediments and the compliance function is tuned to different depths, i.e., a change in the elastic parameters at a given depth is sensed by the compliance function at a particular frequency. In a gas hydrate system, the magnitude of the stiffness is a measure of the quantity of gas hydrates present. Gas hydrates contain immense stores of greenhouse gases making them relevant to climate change science, and represent an important potential alternative source of energy. Bullseye Vent is a gas hydrate system located in an area that has been intensively studied for over 2 decades and research results suggest that this system is evolving over time. A partnership with NEPTUNE Canada allowed for the investigation of this possible evolution. This thesis describes a compliance experiment configured for NEPTUNE Canada’s seafloor observatory and its failure. It also describes the use of 203 days of simultaneously logged pressure and velocity time-series data, measured by a Scripps differential pressure gauge, and a Güralp CMG-1T broadband seismometer on NEPTUNE Canada’s seismic station, respectively, to evaluate variations in sediment stiffness near Bullseye. The evaluation resulted in a (- 4.49 x10-3± 3.52 x 10-3) % change of the transfer function of 3rd October, 2010 and represents a 2.88% decrease in the stiffness of the sediments over the period. This thesis also outlines a new algorithm for calculating the static compliance of isotropic layered sediments.

Seafloor compliance is a non-intrusive geophysical method sensitive to the shear modulus of the sediments below the seafloor. A compliance analysis requires the computation of the frequency dependent transfer function between the vertical stress, produced at the seafloor by the ultra low frequency passive source-infra-gravity waves, and the resulting displacement, related to velocity through the frequency. The displacement of the ocean floor is dependent on the elastic structure of the sediments and the compliance function is tuned to different depths, i.e., a change in the elastic parameters at a given depth is sensed by the compliance function at a particular frequency. In a gas hydrate system, the magnitude of the stiffness is a measure of the quantity of gas hydrates present. Gas hydrates contain immense stores of greenhouse gases making them relevant to climate change science, and represent an important potential alternative source of energy. Bullseye Vent is a gas hydrate system located in an area that has been intensively studied for over 2 decades and research results suggest that this system is evolving over time. A partnership with NEPTUNE Canada allowed for the investigation of this possible evolution. This thesis describes a compliance experiment configured for NEPTUNE Canada’s seafloor observatory and its failure. It also describes the use of 203 days of simultaneously logged pressure and velocity time-series data, measured by a Scripps differential pressure gauge, and a Güralp CMG-1T broadband seismometer on NEPTUNE Canada’s seismic station, respectively, to evaluate variations in sediment stiffness near Bullseye. The evaluation resulted in a (- 4.49 x10-3± 3.52 x 10-3) % change of the transfer function of 3rd October, 2010 and represents a 2.88% decrease in the stiffness of the sediments over the period. This thesis also outlines a new algorithm for calculating the static compliance of isotropic layered sediments.