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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
271

[en] APPLICATION OF AHP METHOD FOR EVALUATION OF CARRIERS / [pt] APLICAÇÃO DO MÉTODO AHP PARA AVALIAÇÃO DE TRANSPORTADORES

ANDRE DE BRITO ARUEIRA 12 May 2015 (has links)
[pt] É notório no meio acadêmico e prático que ao longo dos últimos anos a logística deixou de ser vista como um processo operacional e passou a ser reconhecida como uma matéria de suma importância na integração das cadeias de suprimentos e uma ferramenta importante para atender as necessidades dos clientes e buscar diferencial competitivo. Em um ambiente globalizado e competitivo, as empresas buscam soluções que possam ajudá-las a atingir seus objetivos organizacionais. Neste contexto, a terceirização de serviços logísticos vem sendo amplamente utilizada com diversas finalidades. Porém, ao realizar terceirizações logísticas as empresas se deparam com a dificuldade de desenvolver mecanismos de avaliação de desempenho que estejam alinhados com a estratégia das empresas e que possam avaliar dados quantitativos e qualitativos para mensurar e comparar o desempenho de seus terceirizados. Diante deste cenário, este trabalho apresenta um estudo de caso onde foi utilizado o método AHP (Analytic Hierarchy Process) como ferramenta de apoio para avaliação, ranking e reconhecimento de transportadores terceirizados de uma multinacional líder de mercado de gases industriais e medicinais. Existe uma relação entre a satisfação do cliente final e o desempenho dos transportadores. Portanto, é fundamental o desenvolvimento de uma ferramenta para mensurar esse desempenho e reconhecer os melhores. O trabalho propõe a avaliação dos transportadores através de um único índice que traduz indicadores quantitativos e qualitativos. A escolha do método AHP foi fundamental para facilitar a estruturação do problema e se mostrou uma ferramenta de fácil entendimento tanto para o pesquisador como para os demais envolvidos. / [en] It is well known in the academic and practical means that over the last few years the logistics is no longer seen as an operational process and has become recognized as a matter of paramount importance in the integration of supply chains and an important tool to meet customer needs and seek competitive advantage. In a globalized and competitive environment, companies are looking for solutions that can help them achieve their organizational goals. In this context, the outsourcing of logistics services has been widely used for various purposes. However, when performing logistics outsourcing companies are faced with the difficulty of developing mechanisms for evaluating performance that are aligned with company strategy and to assess quantitative and qualitative data to measure and compare the performance of their third party. This paper presents a case study where the AHP (Analytic Hierarchy Process) method was used as a support tool for evaluation, ranking and recognition outsourced carriers of a multinational leader in industrial and medical gases market on Brazil. There is a relationship between the end-customer satisfaction and the performance of carriers. Therefore, it is fundamental to develop a tool to measure this performance and recognize the best carrier. The paper proposes the review of carriers through a single index reflecting quantitative and qualitative indicators. The choice of AHP was instrumental in facilitating the structuring of the problem and proved to be an easily understood tool for researchers and for the others involved.
272

Les procédures de règlement des litiges en matière de construction appliquant les contrats-types FIDIC / Construction dispute settlement procedures applying FIDIC standard contracts

Nguyen, Thi Hoa 21 December 2018 (has links)
La présente thèse est consacrée aux procédures de règlement des litiges en matière de construction internationale appliquant les contrats-types FIDIC en vertu desquels les litiges entre les parties à ces contrats peuvent être réglés par l’ingénieur, le comité de règlement des litiges (CRL), la procédure amiable et l’arbitrage. Sous l’angle du droit, toutes ces procédures sont favorisées. Cependant, il existe une limite. Le droit français distingue, dans la période de garantie des désordres, deux types de responsabilités - légale et contractuelle - de l’entrepreneur envers le maître de l’ouvrage de sorte que les procédures contractuelles ne s’appliquent pas aux litiges relatifs aux désordres relevant de la responsabilité légale. Cette limite n’existe pas en droit anglais et vietnamien selon lesquels tous litiges relatifs à la responsabilité de l’entrepreneur envers le maître de l’ouvrage pour des dommages de l’ouvrage relèvent de la responsabilité contractuelle et sont donc soumis à la procédure contractuelle. Quant à l’application de chaque procédure, la question la plus notable tient à la mise à exécution des décisions résultant de chaque procédure. Sur ce point, la reconnaissance de la valeur arbitrale dans la décision du DAB doit être considérée. En outre, pour que ces procédures soient efficaces dans la pratique, nous proposons à la FIDIC la modification de certaines stipulations autour de cette procédure et également de la procédure amiable de règlement des litiges. Quant à l’arbitrage, dans le contexte actuel, il n’est plus de mise de penser que l’arbitrage en droit et celui en équité ne sont qu’une alternative. On peut les combiner en vue de l’arbitrage en équité précédent et celui en droit subséquent. Dans le cas d’absence de convention des parties sur le droit applicable aux litiges, la primauté de l’arbitrage en équité au lieu de celui en droit mérite d’être considérée. Hormis ce problème, nous recherchons aussi un nouveau fondement pour reconnaître la jurisprudence arbitrale internationale selon lequel on reconnaît le droit des parties ainsi que des arbitres de se référer à la solution d’une sentence précédente dans le cas similaire lorsque les conditions pour appliquer une jurisprudence sont réunies. De surcroît, il convient de porter l’attention sur la détermination de la compétence du tribunal arbitral à l’égard du tiers-non signataire du contrat. Enfin, l’annulation de la sentence entraîne ipso facto la nullité de la clause d’arbitrage comme en droit vietnamien où cette disposition inadéquate nécessite d’être modifiée. / The subject of this thesis deals with international construction dispute settlement procedures stipulated in the FIDIC standard forms of contracts under which disputes between the parties to these contracts may be settled by the Engineer, the Dispute Adjudication Board (DAB), the amicable mechanism and arbitration.From the standpoint of law, these procedures are favored. However, there is a limit under French law. This limit lies in the fact that French law distinguishes, after handing over of the works, between two kinds of - legal and contractual - responsibilities of the contractor towards the employer. In this way, the contractual procedures do not apply to disputes relating to correct defective works which are relevant to legal liability of the contractor, which does not exist in English and Vietnamese laws where the contractor is only responsible towards the employer for damage to the work under the contract and so disputes between them has to be settled by the contractual procedure.In application of the contractual procedures, attention should be paid to the implementation of the decision from these procedures. On this point, the arbitral nature of DAB’s decision must be considered so that it can be rapidly enforced. In addition, in order to make these procedures effective in practice, we also propose that the FIDIC should modify certain points of the “claim, Dispute and Arbitration” clause.As far as arbitration is concerned, in the actual context, it is no longer correct to think that ex aequo and bono arbitration and arbitration in law are only an alternative but we can combine them for the purpose of previous fairness arbitration and subsequently the arbitration in law. In the absence of the parties' agreement on the rules of law to be applied by the arbitral tribunal, the tribunal shall assume the powers of an amiable compositor. Apart from this problem, we also seek a new basis for recognizing the precedent value of the international arbitral award according to which the right of the parties as well as arbitrators to refer to the solution of a previous award in the similar case is recognized when the conditions to apply a precedent are met. In addition, attention should be paid to the determination of the jurisdiction of the arbitral tribunal towards the third-party non signatory to the arbitration clause. Finally, the setting aside of the award lead ipso facto to nullity of the arbitration clause as in Vietnamese law is an inadequate provision of the law that requires modification.
273

Prestationsmål inom 3PL : Prestationsmålens påverkan på en ekonomisk och social hållbarhet

Bertilsson, Hannes, Freijd, Patric January 2018 (has links)
Purpose – The purpose of this study is To investigate performance targets within a 3PLcompany and the effect they have on financial and social sustainability. To fulfil the purpose of the study two research questions has been conducted: How does a 3PL-company use performance targets to increase the company’s financial value? How are the employees affected by the present performance targets? Method – To fulfil the purpose of the study a case study has been conducted at a 3PL-company were performance targets to measure individual performance is used. Two methods to collect empirical data were used. These two were interviews and observations. In addition to these two methods, a literature study were conducted. Findings – The study resulted in that the performance targets affected both the companies economic and social sustainability. The performance targets are used to negotiate a sustainable contract with the clients and to contribute with growth to the company and this affects the employees both positive and negative. Implications – The study has contributed to highlight the knowledge gaps that were identified which are that performance targets on an individual level is rather unexplored and also that RBV has not been used in warehouse environment before. The study also contributes to how performance targets affect the employees in a 3PL-company. Limitations – The study that were conducted was a single case study and are therefore not as generalizable as a multiple case study. The interviewees had previous experience from warehouse organizations and therefore did not notice any affects from the performance targets. The study would have been strengthened by having interviewees who does not have previous experience from warehouse organizations who could have a different view on performance targets. / Syfte – Syftet med denna studie är Att undersöka prestationsmål inom ett 3PL-företag och dess påverkan på ekonomisk och social hållbarhet. För att uppfylla studiens syfte har två frågeställningar formulerat: Hur används prestationsmål inom ett 3PL-företag för att öka företagets ekonomiska värde? Hur påverkas de anställda av de nuvarande prestationsmålen? Metod – För att uppfylla studiens syfte har en fallstudie genomförts på ett tredjepartslogistikföretag där de använder prestationsmål för att mäta individers prestation. Två stycken datainsamlingstekniker användes för att samla in empiri till studien, intervjuer och observation. Utöver dessa två datainsamlingstekniker har en litteraturstudie genomförts. Resultat – Studien resulterade i att prestationsmål har en påverkan både på ett företags ekonomiska och sociala hållbarhet. Prestationsmålen används av tredjepartslogistikföretag för att kunna förhandla ett hållbart kontrakt med sina kunder och tillföra tillväxt till företaget och detta påverkar ett företagets anställda både positivt och negativt. Implikationer – Studien har bidragit till att belysa de kunskapsgap som identifierats vilka är att prestationsmål på individnivå är ett relativt outforskat område och att RBV inte har använts inom lagerverksamhet tidigare. och hur prestationsmål påverkar de anställda inom ett 3PLföretag. Begränsningar – Studien som genomfördes var en enfallstudie vilket innebär att studien inte är lika generaliserbar som en flerfallstudie. Intervjuernas respondenter hade erfarenhet inom lagerverksamhet och märkte därför ingen större påverkan av prestationsmålen. Studien hade stärkts av att ha respondenter som inte har erfarenhet inom lagerverksamhet då de kan ha en annan syn på prestationsmål.
274

Les relations non-contractuelles de travail : essai sur le tiers au contrat / The non-contractual labor relations : an essay on the third party

Piekut, Emmanuel 08 December 2016 (has links)
En raison de la fragmentation du processus productif et de la concentration des entreprises, des tiers sont susceptibles de s’immiscer dans l’exécution du contrat de travail. Le droit du travail en tient compte partiellement, en leur octroyant des prérogatives et en leur imposant des obligations semblables à celles de l’employeur. Au fil de l’analyse, émergent deux figures aux fonctions distinctes : le tiers utilisateur et le tiers organisateur. Ils ont la faculté d’établir une relation de travail avec un salarié sans qu’aucun contrat de travail ne les lie à celui-ci. Ils sont en outre amenés à préserver et protéger une relation de travail à laquelle ils ne sont pas parties grâce à des mécanismes de garantie ou de responsabilité. En découle une dispersion des droits et obligations de l’employeur ; l’idée d’un employeur unique est même remise en cause. N’est-ce pas le signe d’un dépassement du contrat de travail ? Sont-ce les prémices de relations non-contractuelles de travail ? Est-on à l’orée d’un changement de paradigme en droit du travail ? À ces multiples interrogations, la présente étude tente d’apporter des réponses. / Due to the fragmentation of the production process and corporate concentration, third parties are likely to interfere with the performance of the employment contract. The labor law take them partially into account by granting them prerogatives and imposing them similar obligations to those of the employer. Throughout this analysis, two figures emerge with distinct functions: the “user” third party and the “organizer” third party. They are able to establish a working relationship with an employee without any labor contract that binds them to him. They can also preserve and protect a working relationship in which they are not parties through mechanisms of guarantee or liability. As a result, the rights and obligations of the employer are dispersed; the idea of a single employer is even questioned. Isn’t it the sign that the employment contract is overwhelmed? Is it the beginning of non-contractual labor relations? Are we on the edge of a change of paradigm in labor law? To these many questions, this study attempts to provide answers.
275

國際安全機構對族群衝突的干預 / International security institutions' intervention in ethnic conflict

張棋炘, Chang, Chi Shin Unknown Date (has links)
冷戰結束後的第一個十年,國際關係當中的最主要特徵就是族群衝突的出現,不過卻顯然缺乏適當的理論可以解釋此一現象,更遑論其解決。雖然族群衝突並非嶄新現象,但是其發生頻率在整個90年代當中卻是最高,也因此衝擊到整個國際安全議程的設定,國際安全機構甚至主動介入其中,為族群衝突的解決找到了可能的方案。傳統國際關係當中的主流理論並無法適當地解釋這一現象,其他研究者所嘗試建構的族群衝突理論也多半將重心集中在分析衝突的起源,對於族群衝突的解決同樣無法提供有力的解釋。 有關族群衝突的起因或過程,已經存在許多的解釋,但是對於族群衝突解決的研究卻缺乏系統性的研究。本文主張,國際安全機構乃是可以用來解決族群衝突的一項良好的制度性工具。原因一方面在於國際安全機構本身就是國際社會成員為追求共同利益、降低交易成本所建構出來的制度產物,在其中必然涵蓋了解決衝突的規範和程序,特別是當族群衝突的發生已經影響到國際社會的共同利益,國際安全機構勢將依據制度啟動衝突解決。另一方面,族群衝突過程當中的暴力程度和缺乏互信狀態,也使得衝突各造難以自行尋找出可行的解決方案。根據衝突解決研究途徑來看,由擁有強制力量的國際安全機構出面改變衝突的結構,將因此為族群衝突的解決創造機會。換言之,以制度主義理論為經,解釋國際安全機構的動機;以衝突解決架構為緯,分析國際安全機構在解決族群衝突過程中的角色和功能,將能夠充分解釋國際安全機構介入並干預族群衝突這一現象。本文也將以發生在非洲和東歐的幾次重大族群衝突案例來進一步驗證此一論點。 / The main feature of international relations in the first decade after the Cold War is the burgeoning of ethnic conflicts. IR theorists soon find themselves uncomfortable while trying to explain the phenomenon, not even close to the ‘resolution’. Ethnic conflicts are apparently not new to this globe, but they happened everywhere and thereby dominated international security agenda-setting, especially in the 1990s. In the meantime, international security institutions actively intervened in those conflicts and settled some of them. This could not be explained by the traditional IR theories either. Those ethnic conflict theories focus most of the origins, are also incapable of offering good analysis. There is still in lack of systematic research about the resolution of ethnic conflicts. The thesis claim international security institutions are well-designed and institutionalized to settle ethnic conflicts for two reasons. Firstly, international security institutions are the product of international cooperation for common good and transaction-cost cutting. Conflict regulating mechanisms are always embedded in these institutions. These mechanisms will be automatically activated while regional (or international) security is seriously endangered. Secondly, bloody violence and antagonism makes the conflicting parties hard to find feasible solutions to end these conflicts. According to the conflict resolution approach, the ethnic conflicts could be settled when international security institutions taking initiative to change the structure of conflict. By taking both institutionalism theory and conflict resolution approach as an analytical scheme, the thesis will not only explain the motives for international security institutions’ intervention, but also analyze the roles that international security institutions can play during the conflict process. Four case studies followed will be further explored to testify this hypothesis.
276

物流業智慧資本之個案研究 / 無

柯郁琪, Ke, Yu Chi Unknown Date (has links)
在知識經濟時代中,智慧資本是企業維持競爭優勢的關鍵所在。本研究採個案研究法,再輔以問卷調查。以物流公司為研究對象,探討其所重視之智慧資本及相關之管理制度。此外,並發展智慧資本內部報導方式。研究結論如下: 一、個案公司重視之智慧資本項目共30項。 二、對於重要之智慧資本項目,個案公司設有管理制度。 三、個案公司之智慧資本管理制度有其可改進之處。 四、個案公司之智慧資本內部報導內容包含公司之使命、願景、策略與策略性目標,而每項策略性目標都有其相對應之智慧資本項目。個案公司可就各智慧資本項目發展合適之衡量指標。 / In the knowledge-based economy, intellectual capital is the key factor to help enterprises maintain its competitive advantage. This study adopts case study method and is assisted with questionnaire survey analysis. This study takes the logistics company as the object company to discuss what are the intellectual capitals that the logistics company emphasizes and the relevant management systems. Furthermore, this study develops the form of internal intellectual capital report. The conclusions are as follows: 1.The company considers 30 intellectual capital items important. 2.The company has the relevant management systems for these 30 items. 3.There are some parts of the management systems that could be improved. 4.The company’s internal intellectual capital report includes the company’s mission, vision, strategy, and strategic goals, moreover, the strategic goals accompany relevant intellectual capital items. The company can develop the appropriate indicators.
277

Third-Party TCP Rate Control

Bansal, Dushyant January 2005 (has links)
The Transmission Control Protocol (TCP) is the dominant transport protocol in today?s Internet. The original design of TCP left congestion control open to future designers. Short of implementing changes to the TCP stack on the end-nodes themselves, Internet Service Providers have employed several techniques to be able to operate their network equipment efficiently. These techniques amount to shaping traffic to reduce cost and improve overall customer satisfaction. <br /><br /> The method that gives maximum control when performing traffic shaping is using an inline traffic shaper. An inline traffic shaper sits in the middle of any flow, allowing packets to pass through it and, with policy-limited freedom, inspects and modifies all packets as it pleases. However, a number of practical issues such as hardware reliability or ISP policy, may prevent such a solution from being employed. For example, an ISP that does not fully trust the quality of the traffic shaper would not want such a product to be placed in-line with its equipment, as it places a significant threat to its business. What is required in such cases is third-party rate control. <br /><br /> Formally defined, a third-party rate controller is one that can see all traffic and inject new traffic into the network, but cannot remove or modify existing network packets. Given these restrictions, we present and study a technique to control TCP flows, namely triple-ACK duplication. The triple-ACK algorithm allows significant capabilities to a third-party traffic shaper. We provide an analytical justification for why this technique works under ideal conditions and demonstrate via simulation the bandwidth reduction achieved. When judiciously applied, the triple-ACK duplication technique produces minimal badput, while producing significant reductions in bandwidth consumption under ideal conditions. Based on a brief study, we show that our algorithm is able to selectively throttle one flow while allowing another to gain in bandwidth.
278

Layout Design of A Third Party-Logistics Centre: A Case Study

Eren, Nurdan, Sat, Yusuf Hasim January 2010 (has links)
The purpose of this thesis is to develop an integrated model which involves creative and analytical features for designing a cost effective logistics centre layout on operational level, with respect to time and space utilization. Engineering methods, creative skills, simulation and multi-criteria decision making methods were integreted in the  developed model. The model has been implemented and validated in Oskarshamn Intralog, which is a sister company of Scania. After applying the model in the case company, three different layout concepts were generated based on engineering and simulation techniques. These concepts were evaluated from utilization of space, time and flexibility aspects. Furthermore, multi criteria decision making method was used to select the most cost effective layout concept among these concepts. Different aspects helped to see various effects of warehouse operations on layout design. Simulation was used as a powerful tool to test cycle time within designed concepts. Clearly it was concluded that a combination of two concepts led to reach the expected results as an optimum point among space, time utilization and flexibility which fullfilled the answer to both academical and practical problem / Syftet med den här uppsatsen är att utveckla en integrerad modell som inbegriper kreativa och analytiska egenskaper. Modellen ska användas till att designa en kostnadseffektiv planering av anläggningen för ett logistikcentrum på en operationell nivå, med avseende på tid- och lagerplatsutnyttjande. Tekniska metoder, kreativitet, simulering, samt “multi-criteria decision making” är integrerade i modellen. Validering och implementering av modellen skedde på Oskarshamn Intralog, ett systerföretag till Scania. Efter tillämpning av modellen på fallföretaget, genererades tre olika koncept för planering av anläggningen. Koncepten utvärderades utifrån utnyttjande av plats, tid, samt flexibilitet. Dessutom har metoden “multi-criteria decision making” använts för att selektera det mest kostnadseffektiva av de tre koncepten. Olika aspekter på tid- och lagerplatsutnyttjande, samt flexibilitet bidrog till att se olika effekter på lagerhantering. Simuleringar genomfördes för att testa cykeltiden i de utvecklade koncepten. Slutsatsen är att en kombination av två koncept ledde till det förväntade resultatet; en optimal punkt för tid- och lagerplatsutnyttjande, samt flexibilitet, vilket uppfyller svar till de akademiska och praktiska problemen
279

Third-Party TCP Rate Control

Bansal, Dushyant January 2005 (has links)
The Transmission Control Protocol (TCP) is the dominant transport protocol in today?s Internet. The original design of TCP left congestion control open to future designers. Short of implementing changes to the TCP stack on the end-nodes themselves, Internet Service Providers have employed several techniques to be able to operate their network equipment efficiently. These techniques amount to shaping traffic to reduce cost and improve overall customer satisfaction. <br /><br /> The method that gives maximum control when performing traffic shaping is using an inline traffic shaper. An inline traffic shaper sits in the middle of any flow, allowing packets to pass through it and, with policy-limited freedom, inspects and modifies all packets as it pleases. However, a number of practical issues such as hardware reliability or ISP policy, may prevent such a solution from being employed. For example, an ISP that does not fully trust the quality of the traffic shaper would not want such a product to be placed in-line with its equipment, as it places a significant threat to its business. What is required in such cases is third-party rate control. <br /><br /> Formally defined, a third-party rate controller is one that can see all traffic and inject new traffic into the network, but cannot remove or modify existing network packets. Given these restrictions, we present and study a technique to control TCP flows, namely triple-ACK duplication. The triple-ACK algorithm allows significant capabilities to a third-party traffic shaper. We provide an analytical justification for why this technique works under ideal conditions and demonstrate via simulation the bandwidth reduction achieved. When judiciously applied, the triple-ACK duplication technique produces minimal badput, while producing significant reductions in bandwidth consumption under ideal conditions. Based on a brief study, we show that our algorithm is able to selectively throttle one flow while allowing another to gain in bandwidth.
280

Verksam i betydande omfattning : Analys utifrån "vanliga anställdas" perspektiv i personalägda företag / Significantly active : Analysis in relation to "ordinary employees" in employee-owned private

Jonsson, Julia January 2015 (has links)
Denna uppsats inriktar sig på rekvisitet verksam i betydande omfattning (verksamhetsrekvisitet) i relation till ”vanliga anställda” i personalägda fåmansföretag. Det framgår i förarbetena att verksamhetsrekvisitet anses vara uppfyllt när delägarens arbetsinsatser har stor betydelse för vinstgenereringen. Den avgörande faktorn här är om delägaren genom arbetsinsatser genererat intäkter till företaget. Arbetsinsatser av ”vanliga anställda”, dvs. anställda utan någon ledarbefattning eller utan kvalifikationer för företagets kärnverksamhet, anses i vanliga fall inte generera vinster till företaget. Det avgjordes dock några rättsfall där domstolen ansåg att ”vanliga anställda” var verksamma i betydande omfattning. Det är därför relevant att utreda om domstolens bedömningar i de här rättsfallen avviker från syftet bakom verksamhetsrekvisitet. Uppsatsens syfte är att utreda om domstolens bedömningar i rättspraxis som berör rekvisitet ”verksam i betydande omfattning” i relation till ”vanliga anställda” i personalägda företag avviker från lagstiftarens syfte bakom rekvisitet. Lagtexten ger ingen förklaring till hur verksamhetsrekvisitet ska tolkas. I uppsatsen läggs därför vikt vid analysen av förarbeten för att fastställa motivet till lagstiftningen. För att uppnå uppsatsens syfte görs därefter en jämförande analys av praxis med förarbetena. Författaren finner att domstolens bedömningar avviker från syftet bakom verksamhetsrekvisitet beträffande ”vanliga anställda” i personalägda företag. Uppsatsen visar att domstolen stegvis har slutat ta ställning till om arbetsinsatser av sådana anställda har någon betydelse för vinstgenereringen. Domstolen betraktar ”vanliga anställda” som aktivt verksamma utan att ge övertygande skäl till sitt avgörande. Det visas även att domstolens avgöranden påverkar framtida bedömningar i likartade mål. / This thesis focuses on the criterion significantly active in relation to ordinary employees in employee-owned private companies. Shareholders in close companies are considered to be significantly active when their undertakings are essential for the company’s profit. The decisive factor here is whether the shareholders contribute profits to the company. Ordinary employees usually are not concidered to generate profits to the company. Nevertheless, there have been several legal cases in which the Court stated that ordinary employees were significantly active. The question that arises is if the Court’s judgement in these cases deviates from what the legislator meant with the criterion “significantly active” concerning ordinary employees. The purpose of this thesis is to investigate whether the Courts’s judgement in the case law that concerns the criterion “significantly active” in relation to ordinary employees in employee-owned private companies deviates from what the legislator meant with this criterion. The law does not provide any guidance to how the criterion shoud be interpreted. The thesis is based therefore on the comparative analysis of the preparatory work with the relevant case law in order to answer the purpose of this thesis. The conclusion made in this thesis is that the Court’s judgement does deviate from what the legislator meant with the criterion “significantly active” concerning ordinary employees in employee-owned private companies. The analysis shows that the Court does not take into consideration whether such employees’ contribution is profitable to the company. The Court states that ordinary employees are significantly active without giving any convincing justification for its decision. Furthermore, the Court’s decisions affect future judgements in similar cases.

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