The article develops a multidimensional scale that measures to what extent different moral philosophical dimensions influence auditors’ decision-making in their managerial role. An additional aim was to explore if auditors perceive differences in the ethical decision-making process as managers and as auditors. The scale was developed based on eight ethical dimensions from a priori theory. The scale was converted into a webbased questionnaire and sent to Swedish authorised auditors. Exploratory factor analysis (EFA) was used to test the scale, since it is a suitable method for scale development and early stages of research. The EFA indicates a five-dimensional scale; however, the eight-dimensional scale is to some extent supported, since two of the five dimensions, both connected to duties, are multidimensional in themselves. Hence, the study implies that the concept of duty is a wider concept in the auditing context than in moral philosophical theory, which could be explained by the nature of the profession and that auditors do not perceive a difference between the managerial and auditing role. However, since the study is limited to the Swedish auditing context, the scale needs to be tested in other geographical and cultural contexts. Other implications and suggestions for further research are also presented.

This thesis presents advanced algorithms for realtime detection of dragline duty, the quantification of its causes and the combined optimisation of dragline motion to minimise cycle time and duty. Draglines are large, powerful, rotating, multibody systems that operate in a similar manner to cranes and certain pick and place robots. Duty is an estimate of fatigue damage on the dragline boom caused by cyclic stresses that are associated with the repetitive dig and dump operation. Neither realtime detection of duty nor the quantification of its causes were previously available. In addition, no previous researchers have optimised the dynamic motion of mining equipment to achieve the combined maximisation of productivity and minimisation of maintenance measures. The advanced duty detection system was developed to improve feedback to dragline operators. The algorithms that were developed are based on the mechanics of dragline motion and fatigue. In particular, fatigue cycles in measured stress are identified at the earliest possible time, based on a novel proof and modification to the rainflow cycle counting algorithm. The contributions of specific causes to each individual stress range are quantified based on the mechanics of operator dependent control and dragline dynamics. In this manner, specific causes of duty are measured. The algorithms confirmed the significant contribution from operator dependent factors and identified the major causes, attributing 28% of the total duty to out-of-plane bucket motion and 15% to dynamic vibration. Further improvements to dragline performance required the development of a dragline dynamic model for offline testing and optimisation. A complete, condensed set of equations for a four-degree-of-freedom nonlinear coupled model of a dragline was derived using Lagrange’s method, allowing direct insight into dragline behaviour not available from previous research. The model was used to investigate the relationship between motor power, operator behaviour, bucket trajectory, productivity and duty during the swing and return phases of operation. Significant potential for increasing productivity and reducing duty was demonstrated. The advanced duty detection system and the dragline model were validated with field measured data, video footage, alternative modelling and expert review. Realtime and end-of-cycle feedback was simulated over many cycles of measured data. Experts from industry and research were consulted to verify the causes of duty based on detailed measured data analysis. The forces, stresses and out-of-plane angle predicted by the dragline model were closely compared with measured data over various indicative cycles. The dragline model was also validated against an alternative model constructed in ADAMS. The development of the dragline model enabled model-based numerical optimisation. Significant nonlinearities in the model and the constraints necessitated the use of the Lagrange multiplier method. The bucket trajectory during the swing and return phase was directly optimised. In order to minimise cycle time and duty, a penalty for duty incurred was added to the cycle time, effectively maximising long-term productivity. For a slew torque optimisation scenario using measured rope lengths, the numerical optimisation performance was shown to be 10-30% better than manual optimisation and 50-60% better than the operator performance. This thesis outlines several significant contributions to improving dragline performance. Underpinning the advanced duty detection system are three significant contributions to fatigue cycle counting algorithms: a proof of the equivalence of two pre-existing algorithms; a new algorithm that enables realtime detection of duty; and an algorithm that can attribute duty to specific causes. These novel feedback tools can provide realtime operator feedback and identify the causes of excess duty and when it was incurred. A complete and condensed set of equations for the four-degree-of-freedom model enabled, for the first time, the optimisation of dragline operation to concurrently reduce duty and increase productivity. The models and feedback algorithms were validated with field measured data. Future work could include installation and extension of the advanced duty detection system. In addition, further modelling and optimisation research could focus on improving the heuristics used for bucket trajectory control, realtime determination of optimum bucket trajectory and testing proposed dragline modifications.

Thesis (Ph. L.)--Catholic University of America, 2007. / Includes bibliographical references (leaves 78-79).

Thesis (Ph. L.)--Catholic University of America, 2007. / Includes bibliographical references (leaves 78-79).

Thesis (doctoral)--Universität, Münster, 2004/2005. / Includes bibliographical references (p. 157-175).

Thesis (Ph. D.)--West Virginia University, 2005. / Title from document title page. Document formatted into pages; contains iii, 192 p. Includes abstract. Includes bibliographical references (p. 182-192).

De nombreuses obligations d'information sont édictées en droit des contrats de consommation sous l'impulsion du législateur de l'Union européenne et sont donc communes aux droits français et luxembourgeois. Dans ce contexte, l'obligation d'information possède un double objectif de protection du consommateur en éclairant son consentement, et de régulation du marché en favorisant une concurrence loyale. Le manquement par le professionnel à son obligation légale d'information doit être sanctionné afin d'en assurer l'effectivité. La sanction de l'obligation légale d'information en droit des contrats de consommation doit être analysée sous l'angle de son efficacité, autrement dit de la capacité des effets qu’elle produit à atteindre les objectifs qui lui ont été assignés. L'analyse des droits des contrats de consommation français et luxembourgeois, droits similaires mais qui présentent des spécificités, permet de mettre en perspective les choix effectués par chaque législateur en terme de sanction de l'obligation légale d'information, et d'en déduire les propositions visant à améliorer ces systèmes de sanction actuels / Numerous legal duties to disclose information are promulgated in consumer contract law by the legislational body of the European Union and are thus common to French and Luxembourgish laws. In this context, the legal duty to disclose information possesses a double objective to protect the consumer by enlightening their consent, and regulating the market by favoring loyal competition. A breach of obligatory information disclosures by a professional must be sanctioned to ensure the effectiveness of the obligation. The penalty for breaching the legal obligation to disclose information in consumer contract law must be analyzed using its angle of efficiency within the capacity of its effects to reach the assigned goals. Analyzing French and Luxembourgish consumer contract laws, both similar but with specificities, surmounts a perspective of legislatory choices in terms of sanctioning the legal duties to disclose information, and also aids by informing proposals to improve these current systems of sanction

This thesis explores subjective and objective understandings of civic duty, obligation and good citizenship. Despite the importance of these drivers of behaviour, a lack of empirical understanding about what these drivers are and how they are understood has left a significant gap in our understanding of voting behaviour. My research contributes to the field by examining three central themes; Are duty, obligation and good citizenship understood the same? Are one or more of these traits suitable for cross-national research? Can a new conceptual model of civic duty help further the use of civic duty in studies of voting behaviour? In order to do this, this thesis analyses the following issues: (1) objectively exploring duty, obligation and good citizenship (2) analysing subjective understandings of these concepts (3) demonstrating individual level drivers of these concepts (4) demonstrating the impact of institutions, and cross-national differences have upon duty, obligation and good citizenship (5) showing how these concepts relate to voting behaviour (6) by testing and proving that a new approach to measuring civic duty can provide a model that explains not only long term immutable voting habits, but why individuals may vote out of duty sometimes, and abstain at others and (7) finally providing substantial evidence from what is an exploratory study to help in the formation of future representative research and to demonstrate the importance of taking civic duty seriously in forthcoming voting behaviour research. Using the theoretical and philosophical literature, I argue that despite the empirical literature treating obligation, good citizenship and civic duty as the same concept and driver of voting behaviour, that individuals understand these traits uniquely, and that they are all separate motivators, with duty being contingent on external forces (social capital) and obligation being contingent on personal or inward pressures. I argue that given the limited literature on good citizenship, there is no clear idea of what it means and that good citizenship will be contingent on what an individual deems to be "good". Finally, I argue that old models of civic duty are outdated, and that a new conceptual framework of duty needs to be introduced to accurately demonstrate how individuals understand it, and actually demonstrate its impact upon individual level voting behaviour. Using data from a pilot study, with an embedded survey experiment (N=735) collected in the United Kingdom, the United States, New Zealand, Australia and Ireland, I demonstrate that not only are duty, obligation and good citizenship understood differently, but the drivers of the concepts are significantly different. While obligation shows no relationship to voting behaviour within or across countries, good citizenship appears to be a good driver of second order elections while civic duty appears to drive first order and high saliency elections. Duty appears to be contingent upon external factors, while good citizenship appears to be contingent upon the behaviour of politicians, and citizenship education suggesting a social contract type relationship. Institutional factors appear to indirectly impact voting behaviour with a mediating effect on the strengths of duty and good citizenship. Finally, evidence suggests that previous notions of an "immutable" sense of duty are unfounded, and that an individuals’ sense of duty is contingent on a range of internal and external pressures. The first empirical chapter focuses on individual level understandings of duty, obligation and good citizenship, before the second empirical chapter expands this to look at cross-national differences in the understanding of, and drivers of duty obligation and good citizenship. Finally, the third empirical analyses a new model of civic duty and suggests that its previous use has been limited by ineffective measures. While the evidence presented in this thesis is exploratory and not generalisable or representative of any of the countries sampled, the evidence from the sample strongly suggests that future development of the study of civic duty, and further analysis of how duty, obligation and good citizenship are understood in representative samples are needed to confirm the findings presented in this thesis, and build upon what is a successful pilot study. This research finds its limitations in the number of survey items available to build a complete picture of all drivers of individual understandings of duty, obligation and good citizenship.

L'originalité de la cohérence en droit du travail tient à la variation de sa densité en fonction du degré de liberté de consentement exprimé ou du comportement adopté, qui détermine le caractère légitime et raisonnable de l'attente de cocontractant à son respect. Quand l'employeur est tenu à une réelle cohérence, le salarié se voit lui, de par sa position subordonnée, reconnaitre un droit à la contradiction. S'il est compréhensible que la subordination puisse atténuer l'effet obligatoire du comportement il n'est pas opportun pour la stabilité contractuelle, que le salarié puisse se délier par son comportement de certaines de ses obligations. Le devoir de cohérence souffre aujourd'hui d'une existence seulement implicite, fondée à tort, sur la bonne foi ou l'abus et empêchant une prévisibilité des sanctions des contradictions, tant procédurales qu'au fond. La consécration d'un principe général de cohérence en droit du travail permettrait que le salarié, trop souvent autorisé à se contredire, et l'employeur, à qui quelques contradictions sont encore permises, voient leurs comportements encadré afin de renforcer la confiance mutuelle nécessaire à la pérennité de la relation de travail. / The originality of consistency in labor law is the graduation of its density with the degree of freedom of consent (behavior adopted, which determines the legitimacy and reasonableness of the expectation of the other party to respect it. When the employer is obliged to a real consistency, the employee himself, by his subordinate position, is recognized right to contradiction. While it is understandable that the subordination can attenuate the binding effect of employee' behavior, it is not suitable for the stability of contract that the employee could, by its behavior, get out of its obligations. The duty of consistency today suffers from an only implicit existence, wrongly based on good faith and breach of law and preventing predictability of contradiction sanctions, both procedural and basis. The consecration of a general principle of coherence in labor law would be beneficial to both the employee, who is too often authorized to contradict, and the employer, who is still allowed to some contradictions, and would be a Ham strengthening mutual confidence, in the common goal of sustainability of the labor relationship.

Thesis on the topic the Comparison of the Excise Taxes in the Czech Republic and Slovak Republic Tax Systém is divided into two parts. Theoretical part discusses the legislative regulation of excise duty on alcohol in these same countries. But it also outlined the EU legislation, from which the national legal standards are based. In the practical part is an analysis of excise duties, focusing on the impact on the economy and the state budget. The thesis is concluded with proposals for legislative action.