Le traitement fiscal de l’usufruit de droits sociaux n’est pas toujours en cohérence avec les principes issus du droit privé. Ce décalage est critiquable. L’usufruitier supporte une pression fiscale importante. Il est difficile de trouver un régime fiscal global et cohérent de l’usufruit de droits sociaux. L’absence d’organisation juridique spécifique à l’usufruit de droits sociaux réglementant le partage des prérogatives entre l’usufruitier et le nu-propriétaire accroît la difficulté. L’usufruit de droits sociaux se situe lui-même au confluent de deux disciplines totalement étrangères l'une à l'autre : le droit des biens et le droit des sociétés. Cette dualité suppose une approche interdisciplinaire. L’application du critère civiliste de répartition de l’imposition conduirait à taxer l’usufruitier sur la jouissance du bien et le nu-propriétaire sur la propriété du capital. L’étude du régime fiscal de l’usufruit de droits sociaux conduit à abandonner ce critère de répartition de l’imposition. Le critère de répartition de l’imposition entre usufruitier et nu-propriétaire doit être recherché dans la logique pragmatique du droit fiscal / The taxation approach of the usufruct of social rights isn’t always in accordance with the principles coming from private law. This discrepancy is questionable. The usufructuary bears an important fiscal pressure. It is hard to find a global and consistent tax system for the usufruct of social rights. The difficulty is increased by the lack of a legal organisation specific to the usufruct of social rights, which would regulate the sharing of prerogatives between the usufructuary and the bare-owner. The usufruct of social rights is situated on the common ground between two fields with very little in commun: property law and corporate law. This duality involves an interdisciplinary approach. The enforcement of the civil criterion of distribution of the taxation would lead to taxing the usufructuary for the right of use of the property and the bear-owner for ownership of the capital. The study of the taxation system of the usufruct of social rights leads to the renunciation of this criterion. The tax distribution criterion between the usufructuary and the bear-owner has to be sought in the pragmatic spirit of tax law.

Although long-neglected, the topic of Handel's operatic oeuvre has in recent years gained new currency. Of interest to oboists is the great amount of soloistic writing for the oboe in the arias of his operas which takes the form of obbligato solos. From this body of works approximately twenty operas contain soloistic writing for the oboe in conjunction with the voice. The rationale for the investigation of this topic is two-fold: first, to make oboists aware of the availability of this body of literature, and second, to explore the manner and extent to which Handel used the oboe as an obbligato instrument. Topics covered include the instrumental make-up of Handel's orchestra and a brief history of the obbligato aria beginning with the early trumpet arias. An examination of Handel's compositional technique precedes a detailed analysis of six examples of varying style. The conclusion considers the aesthetics of performing these pieces out of context in light of historical practice and perception.

The   purpose   of   this   pilot   study   was   to   identify   and   evaluate   different   business   cases   for   Epiroc’s  Parts   &   Services   Division   (PSD)   regarding   the   use   of   additive   manufacturing   (AM),   also   known   as  3D   printing,   for   their   spare   parts   within   the   mining   industry.    This   study   presents   an   approach   for  how   spare   parts   promising   for   AM   can   be   identified   and   shows   the   difficulties   with   AM.   The   study  follows   the   design   research   methodology   (DRM)   standard   for   research   within   product   and   process  development.   Through   interviews   and   literature   searches,   a   "top-down"   approach   was   applied.   A  developed   cost-benefit   model   accompanied   this   approach   and   was   used   to   identify   and   evaluate  potential   spare   parts   for   AM   from   Epiroc’s   current   spare   parts   portfolio.   The   results   were   evaluated  as   promising   for   several   of   the   spare   parts   in   terms   of   reduced   manufacturing,   procurement,   tool  cost,   and   lead   time   reduction,   which   results   in   increased   uptime   for   the   customer.   With   reduced   lead  times,   the   availability   increases   for   the   customer,   who   may   increase   Epiroc’s   sales   and   aftermarket  revenues   in   the   long   run.   There   is   also   great   potential   for   reducing   the   costs   for   warehousing,   where  spare   parts   of   low   demand   can   have   their   stocks   reduced   or   eliminated   by   securing   supply   through  on-demand   manufacturing.   Although   many   exciting   business   cases   have   been   identified   and  evaluated,   it   has   been   acknowledged   that   CNC-machining   in   many   cases   is   the   cheaper   alternative.  Despite   this,   it   is   worth   investing   in   AM   from   a   strategic   point   of   view   as   it   is   seen   as   a   tool   for   the  future.   Before   it   can   be   adopted   and   implemented,   Epiroc   should   do   test   trials   with   companies  offering   AM   services.   These   can   be   used   to   update   and   tune   the   cost-benefit   model   accordingly   to  increase   its   reliability   and   validity.   The   model   could   also   be   developed   further   to   incorporate   AM’s  additional   benefits,   such   as   weight   and   material   reduction   through   design   for   additive  manufacturing   (DfAM). / Syftet   med   denna   förstudie   var   att   identifiera   och   utvärdera   olika   affärsmöjligheter   för   Epirocs   Parts  &   Services-division   (PSD)   gällande   användningen   av   additiv   tillverkning   (AM),   även   känd   som  3D-printning,   för   deras   reservdelar   inom   gruvindustrin.   Denna   studie   presenterar   ett  tillvägagångssätt   för   hur   reservdelar   passande   för   AM   kan   identifieras   och   visar   på   svårigheterna  med   AM.   Studien   följer   "design   research   methodology"   (DRM),   vilket   kan   översättas   till  designforsknings-metodologin,   som   är   vanligt   förekommande   vid   forskning   inom   produkt-   och  processutveckling.   Genom   intervjuer   och   litteratursökningar   tillämpades   en   "top-down"-metod.  Detta   åtföljdes   av   en   utvecklad   kostnadsnyttomodell   som   tillsammans   användes   för   att   identifiera  och   utvärdera   potentiella   reservdelar   för   AM   från   Epirocs   nuvarande   reservdelsportfölj.   Resultaten  utvärderades   som   lovande   för   flertalet   av   reservdelarna   vad   gäller   reducerad   kostnad   för  tillverkning,   inköp,   verktyg   och   minskad   ledtid,   vilket   resulterar   i   ökad   drifttid   för   kunden.   Med  minskade   ledtider   ökar   tillgängligheten   för   kunden,   som   kan   öka   Epirocs   försäljning   och  eftermarknadsintäkter   på   lång   sikt.   Det   finns   också   en   stor   potential   i   att   minska   kostnaderna   för  lagerhållning,   där   reservdelar   med   låg   efterfrågan   kan   få   sina   lager   att   reduceras   eller   elimineras  genom   att   säkra   utbudet   genom   tillverkning   vid   behov.   Även   om   många   intressanta  affärsmöjligheter   har   identifierats   och   utvärderats   har   det   uppmärksammats   att   CNC-bearbetning   i  många   fall   kan   vara   det   billigare   alternativet.   Trots   detta   är   det   värt   att   investera   i   AM   ur   en  strategisk   synvinkel   eftersom   det   ses   som   ett   verktyg   för   framtiden.   Innan   AM   kan   anammas   och  implementeras   bör   Epiroc   göra   testförsök   med   företag   som   erbjuder   AM-tjänster.   Dessa   kan  användas   för   att   uppdatera   och   justera   kostnadsnyttomodellen   i   enlighet   med   detta   för   att   öka   dess  validitet   och   reliabilitet.   Modellen   kan   också   utvecklas   vidare   för   att   införliva   AM:s   ytterligare  fördelar,   såsom   vikt-   och   materialreduktion   genom   design   för   additiv   tillverkning   (DfAM).

This diploma thesis deals with the life-cycle cost of the building for teaching and research. The theoretical part deals with the introduction of life-cycle cost method. A description ofdetermining life-cycle cost and procedure of processing. In the practical part of the budgetis prepared surveyed the building, which is divided into functional parts and the fixed costs of repair and reconstruction over the lifetime of the building. At the end of life are roughlydetermined the cost of demolition and waste removal. This whole process is summarized in the table, which sets the cost of operating the building throughout its life.

Tesla valve applications for passive flow enhancement in micro fluidic applications are promising, because of its design of no-moving-parts. The effectiveness of the valve (measured via its pressure and thermal diodicity) can be increased by creating a multi-staged Tesla valve. Present study investigates the effect of varying Reynolds number (25-200) on flow rectification and thermal enhancement capability of a Tesla valve. Gamboa Morris Forster (GMF) design with a cross-section of 1mm2 and constant valve-to-valve distance (1mm) was utilized for this research. An arbitrary fluid with constant properties at a reference temperature was used as the working fluid. Periodicity in flow and thermal distribution are noticed in the latter part of MSTV. Average friction factor and pressure diodicity decreased with increasing Reynolds number whereas average Nusselt number and thermal diodicity increased. Correlations for friction factor, pressure diodicity, Nusselt number, and thermal diodicity were derived by fitting a non-linear curve fit model.

No description available.

Wire Electric Discharge Machining (wire-EDM) is a non-traditional machining process. Controlled electric sparks are successively used to vaporize part of a workpiece along a programmed path in order to machine a desired part. Because there is no tool that comes in direct contact with the workpiece, it is possible to machine thin, delicate parts. This thesis was designed to observe and analyze the differences in cutting capabilities for a conventional wire-EDM machine when cutting thin-walled sections from five commonly used metals utilizing a variation of roughing and finishing passes. The five metals that were used in this study are: Aluminum 6061 T6, Yellow Brass SS360, 420 Stainless Steel, D2 Tool Steel at 25 to 30 RC, and D2 Tool Steel at 60 to 65 RC. The thin-walled sections were constrained on each end by the parent material to which they remained attached, and they ranged in thickness from 0.05 millimeters (0.002 inches) increasing incrementally by 0.05 millimeters (0.002 inches) until they reached a thickness of 0.30 millimeters (0.012 inches). A Sodick AQ325L wire-EDM machine was employed to perform the machining. It was observed that differences exist in the capabilities of cutting thin-walled sections from the five different metals. This could be both observed visually through inspection and statistically through the analysis of each data set obtained by measuring the resultant thickness of each section. It was also observed that differences exist for the same material while utilizing the variations of cutting parameters: a roughing with no finishing passes, a roughing with one finishing pass, and a roughing with three finishing passes. Thus both the material properties and the cutting parameters play a significant role in determining the capability of cutting thin-walled sections with a wire-EDM machine.

This research focuses on a contemporary Operations Performance Management System (OPMS) designed for a leading global automotive parts supplier. It synthesises an integrated and holistic OPMS to increase the effectiveness and efficiency of the automotive parts supplier to ultimately improve financial margin. The study is motivated by the need of an process-oriented automotive parts supplier to excel in regards to its operations management to ultimately secure a best-in-class cost basis in times of significant changes in the automotive industry. The research design is based on a qualitative single case-study and deploys semistructured interviews with the management of the case-study organisation. In addition, hundreds of documents were analysed to evidence the creation of the OPMS. Finally, participant observation was used to allow for triangulation and contextualisation of findings. The findings reveal a contemporary OPMS. It presents an intelligent and integrated steering logic from corporate level to single operational processes. It integrates performance measurement and management in acknowledgement of the specific needs to the case-study organisation. The overall aim of this thesis is to make a practical contribution to this area as achieved by the presented OPMS. This study extends the existing literature by contributing a customised, highlyintegrated OPMS for a process-oriented automotive parts supply industry. It embeds the ‘Target Costing Methodology’ as an example for a performance management tool into the OPMS. Furthermore, the study explores the impact of digitalisation on OPMS. This research has synthesised an OPMS that emphasises a shift towards intelligent performance measurement for achieving value in the chain, in areas such as procurement and manufacturing. This shift is strongly influenced by digital transformation, which is not yet holistically commanded by the case-study organisation. The research does shed light upon how to optimise resource utilisation based on increased operational focus and managerial accountability. This approach will lead to continual organisational learning as part of the ‘Plan-Do-Check-Action’ management process.

A scarcity of experimental studies covering the decomposition of dismembered body parts has created a gap in knowledge of the effect of dismemberment on the estimation of post-mortem interval (PMI) and their post-mortem history in a forensic context. The aim of this study was to record the decay of detached body parts in some depositional settings where they are likely to be disposed of: burial, wrapping and freezing. A series of controlled laboratory experiments was carried out using Sus scrofa body parts and pork belly, to understand how ambient temperature, soil moisture, and wrapping and freezing of body parts affected their decomposition. Rates of decay were subject to a higher temperature and soil moisture level in a burial microenvironment, with metabolic microbial activity confirming the results. Temperature was a predominant factor in the decay rates of wrapped body parts, with a raised ambient temperature causing even higher temperature in the wrapped microenvironment, resulting in accelerated decay rates. Freezing decelerated the decomposition of body parts, retarding microbial growth and activity and causing differential decomposition between body parts. Freezing demonstrated morphological changes in body parts specific to this microenvironment. Predominantly Gram-negative bacteria that may be associated with body microflora were involved in decomposition in all three microenvironments. Taphonomic, chemical and microbiological analyses carried out in this study have a potential for forensic application in the examination of dismembered remains that have been deposited in freezing and indoor settings. Further experiments are necessary to understand buried decomposition patterns in field conditions.

No description available.