The problem being researched. The integration of Middle and Eastern European states into democratic processes has determined changes in public sector management and with rationalization of sectors of Lithuanian economy the system of justice was also involved: in the year 1993 the Parliament approved the outlines of the reform of the system of justice which set that legal bases of the reform have to be formed, specialists are to be prepared employees selected, the necessary financial and economical basis created, new legal institutions have to be created and the old ones reformed in order to ensure the stable system of justice. The reform has revealed both the advantages and disadvantages of the system of justice: not all the areas of the system of justice have received the appropriate attention. A similar situation occurred when carrying out the outlines of the Reform of the System of Justice approved in the year 1998. An appropriate and effective functioning of legal proceeding has been emphasized in international acts of law and experts’ meetings: democratization of management of prosecution system and improvement of the legal regulation of its management as well as more operative fulfillment of its functions are necessa ry; the reorganization has not only to strengthen prosecutors’ professionalism but also to ensure the adequate working conditions. This position was approved by the resolutions of the Tenth Congress of the United Nations which took place in Vienna on the 1... [to full text] / Tiriamoji problema. Vidurio ir Rytų Europos valstybių įsijungimas į demokratinius procesus sąlygojo viešojo sektoriaus valdymo pokyčius, o racionalizuojant Lietuvos ūkio sritis, nebuvo aplenkta ir teisinė sistema: 1993 m. Seimas patvirtino Teisinės sistemos reformos metmenis, kuriose nustatyta, kad turi būti formuojami reformos teisiniai pamatai, rengiami specialistai, renkami darbuotojai, kuriama būtina finansinė–ūkinė bei materialinė bazė, pertvarkomos bei kuriamos naujos teisinės institucijos, kurios užtikrintų stabilią teisinę sistemą. Reforma atskleidė tiek teisinės sistemos privalumus, tiek ir trūkumus: ne visoms teisinės sistemos sritims skirtas tinkamas dėmesys. Panaši situacija susiklostė ir įgyvendinant 1998 m. patvirtintas Teisinės reformos metmenis. Ne vieną kartą tinkamas ir efektyvus baudžiamosios teisenos funkcionavimas yra akcentuotas tarptautinės teisės aktuose bei ekspertų susitikimuose: būtinas prokuratūros sistemos valdymo demokratizavimas, jos veiklos teisinio reglamentavimo tobulinimas bei operatyvesnis funkcijų vykdymas, reorganizacija turi ne tik stiprinti prokurorų profesionalumą, bet ir užtikrinti adekvačias darbo sąlygas. Šią poziciją patvirtina 2000 m. balandžio 17 d. Vienoje vykusio dešimtojo Jungtinių Tautų Kongreso dėl nusikaltimų prevencijos bei elgesio su nusikaltėliais sprendimai, kuriais buvo konstatuota, jog tinkamas baudžiamosios teisės sistemos administravimas yra viena iš efektyviausių kovos su nusikalstamumu priemonių. 2002 metų... [toliau žr. visą tekstą]

This paper presents the results of an e-mail study designed to determine what tax topics are important in terms of a trainee accountant entering the training environment in South Africa. These topics were then compared to the current tax syllabus being taught at universities and accredited institutions. The results indicated that the current syllabus is largely meeting the expectations of people in and out of public practice, though there are some topics that the syllabus setters and educators should consider including and excluding when next reviewing and updating the syllabus. Copyright / Dissertation (MCom)--University of Pretoria, 2009. / Taxation / unrestricted

Due to its ubiquitous availability, Short Message Service (SMS), first introduced in the 1980s, became not only the most popular way of communication, but also stimulated the development of SMS-based value added services. This application-to-person traffic is delivered to end users through SMS aggregators who provide the link between service providers and mobile carriers. In order to perform optimal traffic routing, the aggregators need to estimate the quality of each potential international route to the specified destination. The evaluation criteria include end-to-end delivery time, as well as correct verification of delivered data. This thesis suggests a method of quality of service (QoS) assessment for international SMS service which combines two types of tests, end-to-end delay measurements and various verification tests. A prototype of the testing system for international SMS service was developed to generate SMS traffic, collect and analyze results, and evaluate the experienced QoS of the SMS route used in accordance with the proposed approach. As a part of end-to- end delay measurement tests, SMS traffic was sent to Singtel network in Singapore along two routes. The verification tests were executed via different routes to two mobile networks: Singtel and Tele2 (Sweden). The results of the performed measurements determined the route with the highest QoS, i.e. the one with bigger bottleneck bandwidth and lower data loss rate. The prototype of the SMS testing system can be used by SMS aggregators to verify delivery of a SMS message, check the integrity of the message, figure out interconnection type of the route supplier with the destination carrier and to identify the presence of load balancers in the path. The prototype also makes it possible to compare end-to-end delay times of several routes and compute bottleneck values for each of the tested routes.

Under mitten av 1900-talet förändrades Stockholm. Delar av stadskärnan ersattes av kontorsbyggnader och parkeringshus. Samtidigt byggdes Stockholms tunnelbana och många nya förorter uppfördes. Schakt- och rivningsmassor tippades i högar på olika platser vid stadens utkant och stora toppar skulpterades för att fungera som rekreations- och friluftsområden. En historia som nu faller i glömska. Detta projekt strävar efter att uppmärksamma dessa toppars relation till varandra samt deras funktion som frilufts- och rekreationsområden. / In the middle of the 20th century Stockholm changed. Parts of the city centre were replaced with office buildings and road systems and the subway as well as new suburbs were constructed. Rubble was transported to different sites in the outskirts of Stockholm and huge heights were sculptured as recreational areas. A past that is now falling into oblivion. This project aims to uncover the heights' connection to each other and at the same time enhance their function as recreational areas.

Punching shear is a failure mechanism caused by concentrated loads, creating a crack pattern that resembles a cone shape or piece of pie starting from the top surface of the slab and prolongs downwards. When the total shear force is greater than the shear resistance of the slab, it may eventually lead to punching shear failure. It can be visualized as the column punches through the slab. Punching shear is very brittle and occurs all of a sudden. It is believed that the slab is subjected to hogging moments over the column in both directions, i.e. parallel and perpendicular to the free edge. Non-linear finite element analyses (NLFEA) has been used to study the cracking and failure mechanism for the reinforced slab. It is a slab over the edge support without clamping stiffness, therefore simulating the slab shear mechanism over a slender steel column is carried out in this study. The analyses has been performed using the software ATENA 3D Engineering developed by Červenka Consulting. Since the symmetry has been taken into account over an edge column, only one half of the cross-section has been modeled, with a symmetry line passing vertically through the slab and column. It can be summarized that the failure encountered around the column has a conical shape crack pattern similar to the ones encountered when punching shear occurs. However, it is important to note that this failure is not due to classic punching shear, but instead due to shear cracks developing around the column in both directions, both parallel and perpendicular to the free-edge. Three models (C1, C2, and C3) are studied to evaluate the impact that the length of the lower leg of the c-bar reinforcement has during failure. As mentioned earlier above, the crack propagation during punching shear begins from the upper surface of the slab and prolongs downwards diagonally towards the bottom of the slab and adjacent to the column. However, the crack propagation in the strip perpendicular to the free edge in all three models initiate from the bottom and propagate upwards. It can be concluded that the length reduction of the lower leg of the c-bars as a consequence reduced the shear strength capacity of the slab around the steel-plate. The reason for this is due to a reduction in maximum peak load when the lower leg of the c-bars were reduced. Consequently, this leads to a decrease in shear strength capacity of the slab and an earlier failure, where the inner-span was not able to take additional loads which could have led to greater deflections. / Genomstansning är en brottmekanism orsakad av koncentrerade laster, vilket skapar ett sprickmönster i likhet med en konfrom ellet en bit av paj som börjar från den övre ytan av plattan och förlängs nedåt. När den totala skjuvkraften är större än skjuvmotståndet i plattan , kan det så småningom leda till ett genomstansningsbrott. Det kan visualiseras som att pelaren stansar eller slår igenom plattan. Genomstansning är ett mycket sprött brott och inträffar helt plötsligt. Det antas att plattan utsätts för negativt moment ovanför pelaren i båda riktningarna, d.v.s såväl parallellt som vinkelrät mot den fria kanten. Icke-linjära finita elementanalyser (NLFEA) har använts för att studera sprickbildnings och brottmekanismen för den förstärkta plattan. Det är en platta över kantstödet utan någon fast inspänd styvhet, därför simuleras skjuvmekanismen för plattan över en slank stålpelare i denna studie. Analyserna har utförts med programvaran ATENA 3D Engineering som utvecklats av Červenka Consulting. Eftersom hänsyn har tagits till symmetrin över en kantpelare har endast halva tvärsnittet modellerats, med en symmetrilinje som går vertikalt genom plattan och pelaren. Det kan sammanfattas att brottet som påträffas runt pelaren har en konisk form med ett sprickamönster som liknar de som påträffas vid genomstansning. Det är dock viktigt att notera att detta brott inte orsakats av klassisk genomstansning, utan istället på grund av skjuvsprickor som utvecklast runt pelaren i båda riktningarna, såväl parallellt som vinkelrät mot den fria kanten. Som det tidigare nämnts ovanför börjar sprickan vid genomstansning från plattans övre yta och förlängs nedåt diagonalt mot bottenplattan och intill pelaren. Sprickmönstret i remsan vinkelrät mot den fria kanten i alla tre modellerna (C1, C2 och C3) initierar dock från botten och sprids uppåt. Slutsatsen kan dras att längdminskningen av c-stängernas underben minskade skjuvhållfastheten hos betongplattan runt pelaren. Anledningen till detta beror på en minskning av maximal toppbelastning när c-stängernas underben reducerades. Följaktligen leder detta till en minskning av skjuvhållfastheten och ett tidigare brott, där den inre spännvidden inte kunda ta ytterligare belastningar som kunde ha lett till större nedböjningar.

Organic semiconducting materials have received a lot of attention in recent years and can now be found in many applications. One of the applications, the light emitting electrochemical cell (LEC) has emerged due to its flat and lightweight device structure, low operating voltage, and possibility to be fully solution processed. Today LECs can emit light of various colors, but to be applicable in the lighting industry, white light need to be produced in an efficient way. White light on the other hand, is one of the toughest "colors" to achieve in an efficient way, and is of particular interest in general lighting applications, where high color-rendering index devices are necessary. In this thesis I show that blue light can be partially converted, into white light, by utilizing the photoluminescence of color conversion layers (CCLs). Furthermore, I show that a high color-quality white light can be attained by adopting a blue-emitting LEC with a CCL. Particularly, three different color-conversion materials were embedded onto a blue bottom-emitting LEC, to study the resulting spectrum. One of the materials, MEH-PPV, have good absorption compatibility with the electroluminescence of the blue emitters, but the materials photoluminescence do not cover the red to deep-red range of the spectrum. These parts of the spectrum are necessary to obtain high color rendering indices (≥80). A single layer of MEH-PPV adapted onto a blue-emitting LEC, led to a cold white LEC with CIE-coordinates x = 0.29, and y = 0.36, color-rendering index = 71, and correlated color temperature = 7200 K. These properties makes it potentially useful in outdoor-lighting applications. The photoluminescence of another studied color-converting material, polymer red, covers the red to deep-red range of the spectrum but the material lacks absorption in the green parts of the blue emitters electroluminescence spectrum. Thus it is necessary to combine it with MEH-PPV to be able to absorb all wavelengths from the blue-emitter and get a broad light-spectrum out of the device. In order to preserve a part of the blue light, a new device configuration was designed. It features a top-emitting blue LEC with a dual-layer CCL which reach an impressive color rendering index = 89 at a correlated color temperature = 6400 K (CIE-coordinates x = 0.31, y = 0.33). The color-rendering index is the highest reported for a white LEC. The absence of UV-, and IR-radiation, together with the high color rendering properties make the white LEC a possible candidate for even the most demanding lighting-applications, such as art galleries, and shop display windows, together with indoor lighting. In this thesis, I show that the CCLs function well. However, for the LECs to be worthy competitors, the efficiency and lifetime of the blue emitter need improvements.