<p>This thesis deals with the legislative problem of thin and thick capitalization of subsidiary companies situated abroad. This kind of companies are often used for tax planning purposes, as means for transferring company profit from a high tax state to a low tax state. Today, the legislative flora around the world mainly focuses on the question"how low/high can the capitalization level of the company be, before thin/thick capitalization can be considered to be at hand?". Instead, this thesis raises the question"how far from the optimal capitalization rate is a probable capitalization level for a company, and can this be an alternative approach to legislation?". The object of the thesis is to point out possibilities, as well as obstacles, to this approach, but also to show a possible design of a regulation based on the approach. It is discussed whether the uncertainty in determining the optimal capitalization rate overthrows the theory behind the approach, or in fact strengthens it. Several advantages, but also a number of drawbacks, are shown. Hence, the conclusion of the study is neither in favor of, nor against, a regulation founded on the optimal capitalization rate, but rather an invitation to further discussion and calculations.</p>

This thesis deals with the legislative problem of thin and thick capitalization of subsidiary companies situated abroad. This kind of companies are often used for tax planning purposes, as means for transferring company profit from a high tax state to a low tax state. Today, the legislative flora around the world mainly focuses on the question"how low/high can the capitalization level of the company be, before thin/thick capitalization can be considered to be at hand?". Instead, this thesis raises the question"how far from the optimal capitalization rate is a probable capitalization level for a company, and can this be an alternative approach to legislation?". The object of the thesis is to point out possibilities, as well as obstacles, to this approach, but also to show a possible design of a regulation based on the approach. It is discussed whether the uncertainty in determining the optimal capitalization rate overthrows the theory behind the approach, or in fact strengthens it. Several advantages, but also a number of drawbacks, are shown. Hence, the conclusion of the study is neither in favor of, nor against, a regulation founded on the optimal capitalization rate, but rather an invitation to further discussion and calculations.

In 1994 a new Forestry Act was accepted in Sweden. One of the aims of the law is to raise consideration forpreservation of biodiversity. Since the new law got accepted and some time has passed, there now lie someinterest in examining whether the law has been effective towards its purpose. Methods suitable for analysishave been examined during this study. The content of this pilot study is based around five parameters whichcan be used to validate the effects of the new law. The field study were executed in Orsa, Dalarna, Sweden ina managed forest where last clearcut was performed after 1994. The work consisted of measuring theparameters specified and comparing the results to reference data from before 1994. The parameters benefit tothe preservation of biodiversity is discussed in the report aswell as the differences between the Forestry Actfrom 1994 and the previous one. The parameters examined in this study were standing dead wood, treespecies, thick big trees, trees with cavities/cavernous trees and smaller areas saved for preservation. All ofthese plus a few other variables are being considered in the 30 § of the Forestry Act of 1994. The reportimplied that the variables had a positive effect on the preservation of biodiversity, and possible to beinvestigated within the restrictions of this study, seemed to have increased. Due to the size of the forest beingsmall and reference data for some parameters missing or covering larger areas, one must be careful wheninterpreting the results.In 1994 a new Forestry Act was accepted in Sweden. One of the aims of the law is to raise consideration forpreservation of biodiversity. Since the new law got accepted and some time has passed, there now lie someinterest in examining whether the law has been effective towards its purpose. Methods suitable for analysishave been examined during this study. The content of this pilot study is based around five parameters whichcan be used to validate the effects of the new law. The field study were executed in Orsa, Dalarna, Sweden ina managed forest where last clearcut was performed after 1994. The work consisted of measuring theparameters specified and comparing the results to reference data from before 1994. The parameters benefit tothe preservation of biodiversity is discussed in the report aswell as the differences between the Forestry Actfrom 1994 and the previous one. The parameters examined in this study were standing dead wood, treespecies, thick big trees, trees with cavities/cavernous trees and smaller areas saved for preservation. All ofthese plus a few other variables are being considered in the 30 § of the Forestry Act of 1994. The reportimplied that the variables had a positive effect on the preservation of biodiversity, and possible to beinvestigated within the restrictions of this study, seemed to have increased. Due to the size of the forest beingsmall and reference data for some parameters missing or covering larger areas, one must be careful wheninterpreting the results.

The thesis aims at analyzing the concepts of risk and safety as well as the class of concepts to which they belong, thick concepts, focusing in particular on the normative aspects involved. Essay I analyzes thick concepts, i.e. concepts such as cruelty and kindness that seem to combine descriptive and evaluative features. The traditional account, in which thick concepts are analyzed as the conjunction of a factual description and an evaluation, is criticized. Instead, it is argued that the descriptive and evaluative aspects must be understood as a whole. Furthermore, it is argued that the two main worries evoked against non-naturalism – that non-naturalism cannot account for disagreement and that it is not genuinely explanatory – can be met. Essay II investigates the utilization of the Kripke/Putnam causal theory of reference in relation to the Open Question Argument. It is argued that the Open Question Argument suitably interpreted provides prima facie evidence against the claim that moral kinds are natural kinds, and that the causal theory, as interpreted by leading naturalist defenders, actually underscores this conclusion. Essay III utilizes the interpretation of the Open Question Argument argued for in the previous essay in order to argue against naturalistic reduction of risk, i.e. reduction of risk into natural concepts such as probability and harm. Three different normative aspects of risk and safety are put forward – epistemic uncertainty, distributive normativity and border normativity – and it is argued that these normative aspects cannot be reduced to a natural measure. Essay IV provides a conceptual analysis of safety in the context of societal decision-making, and argues for a notion that explicitly includes epistemic uncertainty, the degree to which we are uncertain of our knowledge of the situation at hand. Some formal versions of a comparative safety concept are also proposed. Essay V puts forward a normative critique against a common argument, viz. the claim that the public should follow the experts’ advice in recommending an activity whenever the experts have the best knowledge of the risk involved. The importance of safety in risk acceptance together with considerations from epistemic uncertainty makes the claim incorrect even after including plausible limitations to exclude ‘external’ considerations. Furthermore, it is shown that the scope of the objection covers risk assessment as well as risk management. Essay VI provides a systematized account of safety engineering practices that clarifies their relation to the goal of safety engineering, namely to increase safety. A list of 24 principles referred to in the literature of safety engineering is provided, divided into four major categories. It is argued that important aspects of these methods can be better understood with the help of the distinction between risk and uncertainty, in addition to the common distinction between risk and probability. / QC 20100803

A three-dimensional finite element model is constructed to predict the failure of a hybrid and thick laminate containing bolted joints. The results of the simulation are compared with test results. The simulation comprises two main challenging steps. Firstly, for a realistic model, a 3D model is established with geometric nonlinearities and contact is takeninto account. The laminated composite model is constructed by 3D layered elements. The effect of different number of elements through the thickness is investigated. The failure prediction is the second part of the simulation study. Solutions with and without progressive failure approach are obtained and the effect of progressive failure analysis for an optimum simulation of failure is discussed. The most appropriate failure criteria to predict the failure of a thick composite structure is also investigated by considering various failure criteria. By comparing the test results with the ones found from the finite element analyses, the validity of the developed model and the chosen failure criteria are discussed.

<p>Thermal barrier coatings (TBC) are used for reduction of component temperatures in gas turbines. The service temperature for turbines can be as high as 1100ºC and the components are exposed to thermal cycling and gases that will cause the component to oxidize and corrode. The coatings are designed to protect the substrate material from this, but eventually it will lead to failure of the TBC. It is important to have knowledge about when this failure is expected, since it is detrimental for the gas turbine.</p><p>The scope of this thesis has been to see if an existing life model for thin TBC also is valid for thick TBC. In order to do so, a thermal cycling fatigue test, a tensile test and finite element calculation have been performed. The thermal cycling fatigue test and finite element calculation were done to find correlations between the damage due to thermal cycling, the number of thermal cycles and the energy release rate. The tensile test was preformed to find the amount accumulated strain until damage.</p><p>The thermal cycling lead to failure of the TBC at the bond coat/top coat interface. The measurment of damage, porosity and thickness of thermally grown oxide were unsatisfying due to problems with the specimen preparation. However, a tendency for the damage development were seen. The finite element calculations gave values for the energy release rate the stress intensity factors in mode~I and mode~II that can be used in the life model. The tensile test showed that the failure mechanism is dependent of the coating thickness and it gave a rough value of the maximum strain acceptable.</p>

Enligt ett argument mot nonkognitivismen som många kritiker hänvisat till, så är denna teori oförenlig med förekomsten av så kallade ‘tjocka moraliska begrepp’. Argumentet har dock aldrig artikulerats och preciserats ordentligt, vilket lett till att det ofta misstolkats av både anhängare och kritiker av nonkognitivismen. I uppsatsen rekonstrueras och utvärderas argumentet såsom det formulerats av John McDowell. Enligt argumentet är nonkognitivismen bristfällig eftersom den inte både kan ge en tillfredsställande analys av tjocka moraliska begrepp och framställa moralisk argumentation och debatt som rationell. Uppsatsen visar dock att nonkognitivister kan undvika denna slutsats på flera sätt. Uppsatsen innehåller även en översikt över olika nonkognitivistiska perspektiv på tjocka moraliska begrepp. / Many critics of non-cognitivism have argued that the existence of ‘thick moral concepts’ constitutes a serious challenge to non-cognitivist views of moral language. While this argument is frequently invoked, it has never been clearly articulated. Hence, the argument is often misinterpreted by both friends and foes of non-cognitivism. In this thesis, John McDowell’s forceful rendering of the argument is reconstructed and evaluated. According to the argument, non-cognitivism is not an adequate metaethical view because it cannot both provide an adequate analysis of thick moral concepts and construe moral discourse as rational. It is argued in this thesis that there are several ways in which non-cognitivists can avoid this conclusion. The thesis also contains a survey of various non-cognitivist views on thick moral concepts.

Thermal barrier coatings (TBC) are used for reduction of component temperatures in gas turbines. The service temperature for turbines can be as high as 1100ºC and the components are exposed to thermal cycling and gases that will cause the component to oxidize and corrode. The coatings are designed to protect the substrate material from this, but eventually it will lead to failure of the TBC. It is important to have knowledge about when this failure is expected, since it is detrimental for the gas turbine. The scope of this thesis has been to see if an existing life model for thin TBC also is valid for thick TBC. In order to do so, a thermal cycling fatigue test, a tensile test and finite element calculation have been performed. The thermal cycling fatigue test and finite element calculation were done to find correlations between the damage due to thermal cycling, the number of thermal cycles and the energy release rate. The tensile test was preformed to find the amount accumulated strain until damage. The thermal cycling lead to failure of the TBC at the bond coat/top coat interface. The measurment of damage, porosity and thickness of thermally grown oxide were unsatisfying due to problems with the specimen preparation. However, a tendency for the damage development were seen. The finite element calculations gave values for the energy release rate the stress intensity factors in mode~I and mode~II that can be used in the life model. The tensile test showed that the failure mechanism is dependent of the coating thickness and it gave a rough value of the maximum strain acceptable.

Cette thèse s’intéresse à la fabrication de pièces composites par le procédé Resin Transfert Molding (ou RTM), appliquée à des tubes de protection thermiques. Plus particulièrement, cette thèse vise à démontrer la faisabilité d’utiliser ce procédé pour la fabrication cette pièce complexe. La phase d’imprégnation de préformes sèches est plus particulièrement étudiée. Après mise en oeuvre, cette pièce peut présenter des défauts tels que de la porosité ou des déplacements de plis constituant la préforme. L’objectif de cette thèse est donc de comprendre l’origine de ces défauts et de minimiser voire de d’empêcher leur apparition. Pour cela, une démarche expérimentale a été mise en place. Celle ci comprend la réalisation d’un pilote de laboratoire permettant d’appliquer différentes conditions d’imprégnation aux préformes considérées. La perméabilité des renforts considérés a aussi été évaluée à différentes échelles grâce à l’utilisation de moyen dédiés à l’échelle macroscopique (banc de perméabilité planaire et transverse), et grâce à l’utilisation d’un code de calcul se basant sur des images de tomographie synchrotron à l’échelle microscopique. Enfin, une analyse de la qualité des prototypes réalisés a été menée en suivant des procédures mises en place lors de ce projet et les résultats analysés et mis en relation avec les conditions de mise en oeuvre. Cette approche expérimentale est couplée aux simulations numériques de la phase d’imprégnation que nous avons aussi mise en oeuvre au cours de cette thèse. Par l’utilisation combinée de la simulation numérique et des essais expérimentaux, nous avons défini des critères estimant le risque d’apparition des défauts. Ces critères ont montré leur efficacité sur les solutions innovantes que nous avons proposées puisque répondant aux exigences du cahier des charges industriel. / This work concerns the manufacturing of composite parts using the Resin Transfer Molding (RTM) process. A major goal of this study is to test the feasibility of using this process to manufacture a thick tubular part with a complex shape. This study concerns the different stages of the process with an important focus on the injection step of dry preforms. The goal of this thesis is to understand the generation of manufacturing defect (mainly porosity and preform deformation) that possibly takes place during the injection step to avoid them. An experimental procedure is proposed. An experimental setup was developed to study the influence of the different process parameters on the quality of the composite parts. The determination of the longitudinal and through the thickness permeabilities was conducted experimentally on sheared and un-sheared samples. An alternative technique to estimate the permeability is presented based on simulation software using X-ray tomography images at the microscale. At last, a quality control procedure was developed and applied to the tubes manufactured within this project. This experimental work was compared to numerical simulations of the injection stage. Using both numerical simulations and experiments, criteria on process and material parameters to predict the quality of the tailored parts are presented. Those criteria are successfully compared to experimental data and were applied to design innovative injection solutions that meet industrial specifications.

Avec la demande sans cesse renouvelée de matériaux éco-compatibles pour l’électronique de demain, les polymères conducteurs se sont imposés comme une alternative intéressante aux matériaux déjà existants. Ils doivent leur popularité principalement à leurs propriétés électriques, optoélectroniques, thermo-chromiques, luminescentes et mécaniques, couplées à leur bonne processabilité et leur faible impact environnemental. Parmi eux, le poly(3,4-ethylenedioxythiophene) (PEDOT) est certainement le plus connu est le plus utilisé. De nombreuses études se sont focalisées sur l’optimisation de sa conductivité électrique et des progrès remarquables ont été réalisés. Cependant, la compréhension fine de la relation structure/propriétés de ce matériau reste à élucider. C’est ainsi que dans le cadre de cette thèse nous avons décidé de plusieurs objectifs qui sont (1) la synthèse de PEDOT hautement conducteurs à structure contrôlée et optimisée, (2) l’étude des propriétés électriques, structurales et de transport électroniques dans ces PEDOT, (3) l’étude de leurs propriétés thermoélectriques et (4) l’étude de leur stabilité sous différentes conditions afin de valider leurs potentielles applications. Ainsi, après une revue de la littérature sur le PEDOT, nous étudions l’amélioration de la conductivité électrique du PEDOT:OTf et du PEDOT:Sulf, qui atteint dorénavant des valeurs à hauteur de 5400 S cm-1. Différentes techniques de caractérisation nous ont permis de mener une étude exhaustive de leurs propriétés électriques et structurales ainsi que des mécanismes de transport électronique qui en découlent. Nous nous sommes ensuite intéressés à deux de leurs propriétés thermoélectriques, l’effet Joule et l’effet Seebeck, le premier pour des applications en chauffage et le deuxième pour la récupération d’énergie. L’utilisation pour la première fois du PEDOT comme film chauffant flexible transparent est d’ailleurs présentée. On démontre par exemple que PEDOT:Sulf présente une résistance carrée de 57 Ω sq-1 pour 87.8 % de transparence et qu’une température de 138 °C peut être atteinte lorsqu’on applique 12 V. Cette thèse se conclut sur l’étude de la stabilité de nos matériaux de PEDOT sous différentes atmosphères ainsi que l’étude des mécanismes de dégradation. / With the rising demand of flexible, low cost and environmentally friendly materials for future technologies, organic materials are becoming an interesting alternative to already existing inorganic ones. Organic photovoltaics, organic light emitting diodes, organic field effect transistors, organic thermoelectricity, organic transparent electrodes are all evidences of how organic materials are sought for tomorrow. Materials which can fulfill the requirements specifications of future technologies are conducting polymers, which owe their popularity to their outstanding electrical, optoelectronic, thermochromic, lighting and mechanical properties. Moreover, they exhibit good processability even on flexible substrates and low environmental impact. Poly(3,4-ethylenedioxythiophene) (PEDOT) is certainly the most known and most used conducting polymer because it is commercially available and shows great potential for organic electronics. Studies dedicated to PEDOT films have led to high conductivity enhancements. However, an exhaustive understanding of the mechanisms governing such enhancement is still lacking, hindered by the semi-crystalline nature of the material itself. In such a context, this thesis has four objectives which are (1) the synthesis of PEDOT materials with an optimized and controlled structure to enhance the electrical properties, (2) the thorough characterization of the as-synthesized PEDOT in order to understand the charge transport mechanisms, (3) the study of their thermoelectric properties and (4) the study of their stability under different environments and stresses. Thus, after a literature review on PEDOT materials, we present the enhancement of the electrical conductivity of PEDOT:OTf and PEDOT:Sulf up to 5400 S cm-1 via a structure and dopant engineering, and then thoroughly study their electrical and electronic transport properties. Subsequently, two thermoelectric properties of PEDOT are investigated, namely its resistive Joule heating ability and its Seebeck effect, for both heating and energy harvesting applications. A novel application of PEDOT as flexible transparent heater is demonstrated in the first case. PEDOT:Sulf for example exhibited a sheet resistance of 57 Ω sq-1 at 87.8 % transmittance and reached a steady state temperature of 138 °C under 12 V bias. Finally, this thesis is concluded with the ageing and stability of our PEDOT based materials under different environmental stresses. While PEDOT is stable under mild conditions, heavy degradations can occur under harsh conditions. The degradation mechanisms are then investigated in this last part.