This dissertation aims to develop an ethical system that can properly frame such questions as the morality of large-scale efforts to transform inanimate parts of nature, for example, proposals to terraform Mars. Such an ethics diverges from traditional approaches to ethics because it expands the class of entities regarded as morally considerable to include inanimate entities. I approach the task by building on the environmental ethical theory of Paul W. Taylor, as developed in his 1986 book Respect for Nature: A Theory of Environmental Ethics. I discuss various criticisms of Taylor and propose two extensions to his theory: an expansion of the scope of moral considerability to include all concrete material objects and the introduction of the concept of variable moral significance (the notion that all entities have inherent worth but some have more than others). Using Taylor’s modified and extended theory as a foundation, I develop something I call universal ethics. This is an ethical framework whose key elements are a fundamental ethical attitude of respect for the world and a principle of minimal harm. Universal ethics regards all concrete material entities, whether living or not, and whether natural or artefactual, as inherently valuable, and therefore as entitled to the respect of moral agents. I offer a defence of this ethical framework and discuss a number of practical applications, including criticism of proposals for the terraforming of Mars. I conclude that terraforming Mars or any other celestial body at this point in our history would be morally wrong. I also suggest that universal ethics provides an ethical foundation for efforts to protect Antarctica, and that it has implications for our relations to other inanimate parts of our world, including artefacts.

This dissertation aims to develop an ethical system that can properly frame such questions as the morality of large-scale efforts to transform inanimate parts of nature, for example, proposals to terraform Mars. Such an ethics diverges from traditional approaches to ethics because it expands the class of entities regarded as morally considerable to include inanimate entities. I approach the task by building on the environmental ethical theory of Paul W. Taylor, as developed in his 1986 book Respect for Nature: A Theory of Environmental Ethics. I discuss various criticisms of Taylor and propose two extensions to his theory: an expansion of the scope of moral considerability to include all concrete material objects and the introduction of the concept of variable moral significance (the notion that all entities have inherent worth but some have more than others). Using Taylor’s modified and extended theory as a foundation, I develop something I call universal ethics. This is an ethical framework whose key elements are a fundamental ethical attitude of respect for the world and a principle of minimal harm. Universal ethics regards all concrete material entities, whether living or not, and whether natural or artefactual, as inherently valuable, and therefore as entitled to the respect of moral agents. I offer a defence of this ethical framework and discuss a number of practical applications, including criticism of proposals for the terraforming of Mars. I conclude that terraforming Mars or any other celestial body at this point in our history would be morally wrong. I also suggest that universal ethics provides an ethical foundation for efforts to protect Antarctica, and that it has implications for our relations to other inanimate parts of our world, including artefacts.

The work deals with the specifics of interactions between mentally disabled clients in the residential facilities providing institutional care, in particular with the relations between clients and social workers/carers. It analyses the role of interpersonal relations for individual´s inherent dignity, describes cultural and religious sources which recognise dignity of the mentally disabled in the contemporary society. It also strives to explain healthy ways of communication as an important and integral part of social interactions and how such methods can help to prevent conflicts in residential facilities. There is identification of risks of asymmetric relations between clients and carers due to the organisational hierarchy and the relevant changes brought about in the course of the deinstitutionalisation process. It provides various aspects of the relationship between employees and clients in traditional and alternative forms of residential facilities which in this particular case are represented by the Arch and Camphill communities. The Conclusions provide a summary of risks and benefits resulting from friendly attitude to mentally disabled clients and risks posed by the unequal and unnatural relations in residential facilities.

The principal goal of this research study was to critically evaluate the current accounting treatment of purchased goodwill in terms of a theoretical framework established, including an evaluation of the true nature of goodwill. The main conclusion of this study is that goodwill is an intangible asset representing various intangible factors contributing to the enterprise's earning capacity and providing returns in excess of a normal return on assets employed for which an acquiring enterprise is willing to pay an amount in excess of the fair value of the identifiable net assets acquired. The cost of purchased goodwill is measured as the difference between the total purchase price and the fair value of the net assets acquired after ensuring that all assets, tangible and intangible, had been properly identified. Purchased goodwill should be amortised over the estimated period that the enterprise is expected to benefit from the acquisition of the goodwill. / Financial Accounting / M. Com. (Accounting Science (Applied Accountancy))

Flamskyddsmedel har visat sig ha en stor påverkan på både miljö och hälsa. Den grupp flamskyddsmedel som i stor utsträckning har använts sedan slutet på 70-talet till början av 00-talet för textilier är polybromerade difenyletrar (PBDE). De är halogenerade ämnen som är svårnedbrytbara, persistenta, i vissa fall även bioackumulerande och toxcistiska. Studier har visat att dessa ämnen upptäckts i både miljö och i människokroppen. Människan exponeras av dessa ämnen, framförallt genom damm och livsmedel. I synnerhet feta fiskar eftersom PBDE drar sig till organismer och fettvävnader. I takt med att brandkraven i många länder ökar är behovet av ett substitut för bromerade flamskyddsmedel stort. Flera typer av PBDE är idag förbjudna i Europa men problemet kvarstår då det fortfarande existerar i importerade produkter. För att komma ifrån flamskyddsmedel i lös inredning, exempelvis soffor och madrasser skulle ett barriärmaterial innehållande naturligt flamskyddade material vara ett bra substitut.   För lös inredning är det viktigt med komfort, det fanns i studien ett intresse av att se hur naturligt flamskyddat material tillsammans med ull betedde sig vid en flamspridning. Ull i sig har en hög komfort och har ett naturligt flamskydd på grund av sitt höga LOI. För att uppnå ett resultat på vilken FR-fiber som skulle studeras vidare tillsammans med ull, har flamtester på Kevlar, Nomex, Protex och Flamestop utförts. De är uppbyggda med olika typer av naturligt flamskydd i form av aramider, modakryl och fosfor behandlad viskos.   Med resultatet från flamtesterna utfördes vidare tester och analyser på tre kombinationer av Flamestop/Ull, innehållande tre olika procentsatser. Testmetoder i form av antändning och flamspridning har utförts på de olika kombinationerna, för att göra det möjligt att analysera om hur de flamskyddade materialet uppförde sig tillsammans med ull. Samt om det gjorde någon skillnad vilken procentandel Flamestop kombinationen innehöll.   Resultatet av testmetod för antändning på tre spridda procentandelar Flamestop/Ull som erhölls, var att en högre procentandel Flamestop gentemot ull gjorde det möjligt för materialet av självslockna i ett tidigt stadie. I flamspridningstestet visade det sig att procentandelarna inte gjorde någon skillnad för spridningens framfart. Det gick att utläsa av testerna att proverna med flamskydd i vinkelrät riktning mot flammans riktning bildade ett skyddande skikt av förkolnad fosfor från Flamestop. Flamman och Flamestop i längsgående riktning resulterade i större skada på materialet. För att göra det möjligt att undersöka mer om riktningen på det flamskyddade materialet hade det varit intressant att studera flamspridningen med materialet i både väft och varp. / Flame-retardants have a great impact on the environment and health. Polybrominated diphenyl ethers (PBDE) are the group of flame-retardants that mainly has been used since its entrance in the late 70s until the early 00s. PBDEs consist of Organobromine compounds, different types of halogenated compounds, which are highly resistant to degradation, persistent and in some cases even bioaccumulative and toxic. It has been ensured in previously studies that PBDEs has been found in the human body and in the environment. Humans are exposed every day to these pollutants through dust, food and especially from fatty fishes, as living organisms and fatty tissues are easily attracted to PBDE. A lot of the existing PBDE are forbidden in Europe; however, the issue still exist as imported products can contain PBDE. As the fire safety regulations in many countries increases, it is necessary to find a substitute for flame-retardants. To lessen or completely remove flame-retardants in loose interiors, as couches and mattresses a barrier-material could be a good substitute.   Comfort is an important component for loose interiors; in this study there was an interest to see how a material with inherent natural flame resistance behaved with wool. Wool, that has a good comfort and a natural resistance of flame, due to its high LOI. To decide which FR-fibre that will be looked into and analysed in this essay an ignition test on Kevlar, Nomex, Protex and Flamestop were made. These materials have different structures of flame resistance, in form of aramids, modacrylic and phosphorus viscose.   Three different percentages of Flamestop/Wool were created from the results of the previous mentioned ignition test. These three percentages were weaved into a plain weave, tested and analysed. Ignition and flame spread were tested on the weaves, analysed to see how the natural flame resistant material behaved together with wool and if there were any differences when comparing the different test specimens.   The result of the ignition and flame spread tests showed that the percentages of Flamestop played a role in the ignition test; the ability to extinguish was greater with a higher percentage of Flamestop in the weave. It was not possible to see a difference in the test of flame spreading. The test specimens with the FR-fibre perpendicular to the flames direction showed a better result than the test specimens with the FR-fibre in a longitudinal direction to the flame. It would be of interest to study weaves with FR-fibres in both directions of warp and weft.

A presente dissertação examina a cessão fiduciária do direito do acionista aos dividendos, bem como a titularidade fiduciária (garantia real) dela resultante. A razão para a análise desses institutos deve-se ao aumento no uso desta forma de garantia em operações financeiras complexas realizadas no mercado nacional. Primeiramente, é feita uma análise das diversas acepções (perfis) que o direito do acionista ao dividendo pode assumir no contexto do ordenamento jurídico nacional, para daí concluir que tal direito é passível de cessão tanto em sua condição de crédito, presente ou futuro (a depender, justamente, da existência ou não de lucros sociais já deliberados), quanto em sua condição de direito expectativo. Isto é, de direito que o acionista detém, a partir do momento em que se torna titular de ações, de vir a adquirir direitos de créditos de dividendos a serem distribuídos pela companhia de tempos em tempos. Em razão da necessidade da imediata constituição da garantia real, especialmente diante de uma eventual falência ou recuperação judicial do devedor, este trabalho conclui que a titularidade fiduciária deve recair sobre o direito expectativo aos dividendos, visto ser ele um direito já existente e que permite ao seu respectivo titular se tornar, direta e imediatamente, proprietário dos créditos de dividendos que vierem a ser futuramente distribuídos pela companhia, desde que estes estejam limitados a certos valores e/ou períodos previamente acordados entre o credor/financiador e o devedor/acionista. Ademais, apesar de ser um direito inerente à participação social, o destaque e a cessão autônoma do direito expectativo aos dividendos não conflita com o disposto no art. 28 da LSA. O presente estudo argumenta também que o credor fiduciário pode, nos termos do art. 113 da LSA, exercer certos direitos de voto na companhia, desde que (1) o objeto da garantia seja o direito expectativo aos dividendos e (2) a sua influência nas deliberações sociais restrinja-se a estabelecer a forma como o lucro social será apurado e distribuído pela sociedade. Por fim, é argumentado também que, por ser uma garantia que recai sobre direitos patrimoniais pagos em dinheiro, duas consequências imediatas revelam- se aplicáveis: (i) durante o período em que não existe qualquer inadimplemento ou vencimento regular da dívida garantida, os dividendos que vierem a ser pagos pela companhia deverão ser destinados ao acionista devedor, podendo o credor deles se beneficiar apenas quando existir o efetivo vencimento ou inadimplemento da dívida; e (ii) durante o período de inadimplemento ou na data de vencimento regular da dívida, o credor pode reter os recursos necessários à satisfação de seu crédito, desde que restitua o eventual excedente ao acionista devedor, não havendo, por isso, razão que justifique o enquadramento da excussão da garantia como sendo uma violação à proibição do pacto comissório, conforme prevista no Direito brasileiro. / This dissertation examines the fiduciary assignment of shareholders rights to dividends, as well as the fiduciary ownership (security interest) resulting from it. The reason for the analysis of these legal institutes comes from the increasing use of this type of security interest in complex financial transactions carried out in the local markets. Firstly, this works conducts the analysis of the various meanings (perspectives) which shareholders\' rights to dividends may have in different contexts of the Brazilian legal system, concluding that this right may be transferred either as a credit right, existing in the present or in the future (depending precisely on the existence of corporate profits already distributed or not), or as an expectance right. By this last one, we mean the right held by the shareholder as soon as he/she/it becomes the owner of the shares issued by a certain company that enables him/her/it to become the owner of the dividends distributed by the company from time to time. Due to the importance of the immediate granting of the security interest, especially in light of a possible bankruptcy or judicial reorganization process involving the debtor, this paper concludes that the fiduciary ownership should have the expectance right to dividends as its underlying asset. This is so because such right is already an existing right that allows the shareholder to become, directly and immediately, the owner of the dividends to be distributed by the company in the future, as long as those dividends are limited to certain amounts or periods previously agreed between the creditor/financier and the debtor/shareholder. Furthermore, despite being an inherent right to the equity stake, the detach of the expectance right to dividends from the shares which comes from, following by its assignment to other parties, does not conflict with the provision set forth in Section 28 of the Brazilian Corporation Act. This study also argues that the secured creditor may exercise certain voting rights in the company responsible for the payment of the dividends, pursuant to Section 113 of the Brazilian Corporation Act, provided that: (1) the underlying asset of the security interest is the expectance right to dividends; and (2) his/her/its influence in the companys decisions is limited to the manner according to which the corporate profits will be accounted and distributed by the company. Finally, it is also argued that, for being a security interest that has receivables as its underlying assets, two consequences turn out to be applicable. (i) Over the period in which there is no default or regular maturity of the secured debt, dividends paid by the company shall be allocated in favor of the shareholder/debtor. The creditor will be able to receive them in the maturity date or upon the occurrence of a default only. (ii) Over a default period or on the regular maturity date, the creditor may retain the necessary amount of dividends to satisfy his/her/its credit, provided that any excess cash shall be transferred to the shareholder/debtor, reason for which there are reasonable grounds to sustain that this foreclosure mechanism does not violate the non-retention of collateral assets convention rule (pacto comissório) provided under Brazilian law.

The Belgian Coastal Zone (BCZ) in the Southern Bight of the North Sea is a highly dynamic and optically complex area. This is due to high non-algal particles (NAP) and coloured dissolved organic matter (CDOM) content which in spring adds together with undesirable blooms of the haptophyte Phaeocystis globosa. There is a need for improving the algorithms for chlorophyll a (chl a) retrieval in these highly turbid waters and for developing algorithms for species detection in order to attempt to create an early warning bloom system. This information will contribute to the knowledge of the extent and magnitude of the P. globosa bloom in Belgian waters. In this study, pure cultures of the main taxa present in the BCZ, diatoms and P. globosa, were combined with field measurements of light absorption of total particles, phytoplankton and dissolved material, pigment determination and phytoplankton counts to address the main objectives. Sampling was performed during 8 cruises covering winter, spring, summer and late summer, and along nearshore-offshore gradients from 2003 to 2006. <p>The area is characterised by a high spatio-temporal variability of IOPs due to the high dynamics of the area in terms of currents, salinity gradients and biological production. During spring the presence of P. globosa modulates the IOPs across all the area, the particle absorption is significantly higher than summer and there is no significant coast-offshore variability for phytoplankton and CDOM. <p>The design of chl a retrieval algorithms assumes negligible absorption of NAP and CDOM in the near infrared (NIR) and the use of a fixed value of specific phytoplankton absorption. It is shown that neglecting the NAP and CDOM absorption in the NIR will have a significant overestimation impact in retrieval of chl a. On the other hand, the specific phytoplankton absorption was found to be highly variable (0.015 „b 0.011 m2 mg chl a-1). Both results will affect directly the retrieved chl a. The spatial variability of CDOM was significant varying between 0.20-1.31 m-1 in the marine area and between 1.81-4.29 m-1 in the Scheldt estuary. CDOM was found to be related to salinity with conservative mixing within the Scheldt estuary and during some seasons in the BCZ, however deviations from conservative mixing suggest other inputs to the CDOM pool. Analyses of the spectral slope of the CDOM absorption curve revealed two main CDOM pools in the area, an allochthonous one delivered by the Scheldt estuary and an autochthonous one associated with the phytoplankton spring bloom decomposition. Algorithms for CDOM retrieval will be affected if the variability in the relation between CDOM and salinity is not taken into account. <p>The optical characterisation of diatoms and P. globosa from the BCZ in pure cultures revealed that the main differences in the phytoplankton absorption spectra were found at 467 and 500 nm corresponding to the absorption of the pigments chlorophyll c3 (chl c3) characteristic of P. globosa and fucoxanthin, respectively. Accordingly, both the absorption at 467 nm and the ratio 500/467 nm were successfully used to discriminate the two taxa in cultures and field samples. This latter indicator was not preserved in the reflectance signal due to degradation of the signal when passing from absorption to reflectance, and thus could not be used for algorithm development. The spectral feature at 467 nm was later used as the basis for the development of a flag-type algorithm to detect chl c3 using either absorption or water-leaving reflectance data. Also, the correlation between the algorithm¡¦s retrieved chl c3 and P. globosa cell number allowed the quantification of the bloom. The main findings of this thesis highlight the importance of the IOPs characterisation for the improvement and development of ocean colour retrieval algorithms in these highly complex waters.<p> / Doctorat en Sciences / info:eu-repo/semantics/nonPublished

La chiralité inhérente, provenant d’une structure concave associée à une substitution dissymétrique, est la forme de chiralité la plus répandue et est une des bases fondamentales de la reconnaissance enzymatique : outre le fait que les briques constitutives des protéines présentent un carbone asymétrique, leur repliement définit la chiralité inhérente de la poche du site actif, et est responsable de l’étonnante sélectivité des réactions enzymatiques. De façon générale, les calixarènes ont été notamment utilisés afin de modéliser les processus enzymatiques complexes. Ils sont ainsi à la base de la construction de nombreux récepteurs moléculaires artificiels, capables de reconnaître des cations, des anions ou des molécules neutres par des interactions spécifiques. L’objectif de cette thèse est la synthèse de calix[6]arènes présentant une chiralité inhérente, en leur introduisant différentes fonctionnalités différentes en l’absence de carbone asymétrique, ainsi que l’étude de leurs propriétés de reconnaissance de molécules chirales. Cet objectif est indissociable du challenge classique de la chimie organique qu’est la monofonctionnalisation de molécules possédant plusieurs fonctions réactives équivalentes. Dans un premier temps, nous avons utilisé une stratégie biomimétique et supramoléculaire pour monofonctionnaliser très sélectivement un complexe zincique de calix[6]arène portant trois bras imidazole ou un chapeau Tris(2-aminoÉthyl)AmiNe. En tirant profit de la nature réceptrice de ces complexes, différents substrats ont pu être greffés à la structure sur un seul des trois sites équivalents du grand col. Les limites de cette réaction « monoclick » biomimétique ont été quantifiées. Les complexes monofonctionnalisés sont de nouveaux objets aux propriétés réceptrices considérablement différentes des « complexes entonnoirs » décrits par notre équipe. Le contrôle de l’accès de la cavité des complexes de Zn(II), Cu(I) et Cu(II) pour des ligands exogènes a été étudiés en présence de différents ligands compétiteurs. Par ailleurs, nous avons montré que dans le cas des complexes de cuivre, l’accès à la cavité pouvait être contrôlé par un switch électrochimique. Nous avons également développé deux stratégies de synthèse de calix[6]arènes chiraux de façon inhérente à partir de précurseurs monofonctionnalisés, et nous avons synthétisé le premier »complexe entonnoir » présentant cette propriété. Sa chiralité a été mise en évidence par l’inclusion de ligands achiraux et achiraux. Nous avons également prouvé que ces phénomènes complexes pouvaient être étudiés simplement grâce à la technique RMN 19F. / Inherent chiralty, which arises from a concave structure associated with asymetric substitution, is the most common form of chiralty and is fundamental in enzymatic recognition : although aminoacids have an asymetric center, the folding of proteins creates the inherently chiral active site of enzymes and is responsible for the extraordinary selectivity of enzymatic reactions. Calix[6]arenes have been used as a tool to study complex enzymatic processes. They have also been used to build artificial molecular receptors for cations, anions or neutral molecules through very specific interactions. The goal of this thesis is the synthesis of inherently chiral calix[6]arenes by introducing different functionalities devoid of asymetric centers, and the study of the recognition of chiral molecules. First, we developped a biomimetic and supramolecular strategy to monofunctionalize a zinc calix[6]arene complex bearin three imidazole arms or a tris(2-aminoethyl)amine cap, with high selectivity. By using the recognition abilities of theses substrates, several molecules were liked only one of the three equivalent sites of the big rim of the calixarene. The limits of the biomimetic « monoclick » reaction were also quantified. The monofunctionalized complexes are new objects whose abilities as molecular receptors greatly differ from the previous « funnel complexes » described by our team. The control of the access of the cavity of Zn(II), Cu(II) and Cu(I) complexes to exogenous ligands was thoroughly studied with different competitive ligands. Also, we proved that the access to the cavity could be controled with an electrochemical switch. We also developed strategies to synthesize inherently chiral calix[6]arenes from monofunctionalized complexes and we synthesized the first inherently chiral funnel complex. Its chirality was evidenced by the inclusion of chiral and achiral guests. We also provided the proof of concept that these particular phenomena could be simply studied with 19F NMR spectroscopy.

Tillgänglighet är väsentligt för att skapa effekt med tekniska system. Detta leder till ett behov av att aktivt arbeta med uppföljning och nyckeltal för att kunna optimera organisation och design i syfte att uppnå den önskade effekten, utifrån tillgängliga resurser. En grund i detta är att ha en gemensam terminologi, god kommunikation och en förståelse för aktörernas roller.   Studien undersöker tillgänglighetsbegreppen och jämför definitionerna i litteratur med verkligheten. Syftet är att förtydliga och belysa problematiken kring begreppen för tillgänglighet och dess nyckeltal samt arbetet med detta. Detta görs bland annat genom att pröva om befintliga begrepp fortfarande är valida. Målsättningen är att arbetet skall styrka de uttalade behoven rörande en diskussion kring tillgänglighetsbegreppen och kunna vara en inledning till vidare studier.   Resultatet visar på att befintliga tillgänglighetsbegrepp är gångbara. Frågan som uppstår är rörande vilken typ av tillgänglighet som bör vara i fokus. Oavsett, är det utmanande att ur ett tillgänglighetsperspektiv, hantera multifunktionella plattformar med olika driftprofiler. Till detta finns det tolkningsdiskrepanser mellan litteraturen och verkligheten, samt inom och mellan organisationerna. Vidare noteras att ensade rutiner för uppföljning saknas och att detta främst är en chefs- och ledningsfråga. / Availability is essential to create effect with technological systems. This leads to a need to actively work on follow-up and key indicators to be able to optimize organization and design in order to achieve the desired effect, with the resources available. Fundamental to this is to have common terminology, good communication and an understanding of the roles of those involved.   This study examines the concepts of availability and compares the definitions from literature with reality. The aim is to clarify and highlight problems with concepts of availability, key indicators and the work being done on this. This is partly done by testing whether or not existing concepts are still valid. The objective is for this work to support needs expressed regarding a discussion of availability concepts, and to be a prelude for further studies.   The results of the study show that existing concepts of availability are still valid. The question that arises relates instead to which type of availability should be in focus. Nevertheless, it is quite clear that it is a challenging task, from an availability perspective, to manage multifunctional platforms with different operating profiles. Furthermore, there are also discrepancies both between literature and reality, and within and between organizations. It was also noted that there is a lack of uniform follow-up procedures, and that this is primarily an issue for commanders and management.

Please read the abstract in the section 00front of this document / Dissertation (MA(Human Movement Science))--University of Pretoria, 2006. / Biokinetics, Sport and Leisure Sciences / unrestricted