2,848 research outputs found

    An Analysis of Research on Grading Systems

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    Health and safety training in 3D

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    Describes how Clipper Logistics Group, a pan-European retail and high value logistics specialist applied its unrivalled retail and fashion logistics expertise, including consolidation centres, and pre-retail e-fulfilment, to take on the role of 'critical friend' and support a team of academics from Anglia Ruskin and London Metropolitan Universities in developing a Chartered Institute of Logistics and Transport (CILT) Seed Corn funded three dimensional (3D) warehouse in the popular virtual world Web site 'Second Life'. Discusses how creating an online warehouse with a number of design and operational flaws can help to train people in occupational health and safety issues and bridge the gap of time and space for international students or students with learning disabilities

    Uncertainty relations in models of market microstructure

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    This paper presents a new interacting particle system and uses it as a spin model for financial market microstructure. The asymptotic analysis of this stochastic process exhibits a lower bound to the contemporaneous measurement of price and trading volume under the invariant measure in the `frozen' phase of the supercritical regime.Comment: 7 pages, 3 figures, presented at the 1st Bonzenfreies Colloquium on Market Dynamics and Quantitative Economic

    Interimistiskt förbud och informationsförelÀggande - En komparativ studie mellan den enhetliga patentdomstolens bestÀmmelser och svensk rÀtt

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    Den enhetliga patentdomstolen Àr för tillfÀllet ett av de mest omdiskuterade Àmnena inom patentrÀtt. Domstolen kommer i princip att vara exklusivt behörig att handlÀgga tvister rörande europeiska patent. Inom immaterialrÀtt och inte minst patentrÀtt Àr möjligheten till interimistiska ÄtgÀrder sÄsom interimistiska förbud av stor betydelse. I Sverige regleras dessa ÄtgÀrder för patent i patentlagen. För den enhetliga patentdomstolen framgÄr det av avtalet om en enhetlig patentdomstol att interimistiska ÄtgÀrder och sÀkerhetsÄtgÀrder regleras i avtalet men Àven i unionsrÀtten och andra internationella avtal pÄ patentrÀttens omrÄde. Uppsatsen behandlar skillnader och likheter avseende interimistiskt förbud och informationsförelÀggande i svensk rÀtt och den enhetliga patentdomstolen. Detta görs genom en sammanhÀngande och systematisk beskrivning av gÀllande rÀtt i Sverige och gÀllande rÀtt för den enhetliga patentdomstolen. DÀrefter utförs en komparativ studie av gÀllande rÀtt och slutligen analyseras resultaten av den komparativa studien. Sista kapitlet redogör Àven för eventuella tillÀmpningsproblem avseende interimistiska förbud och informationsförelÀgganden för den enhetliga patentdomstolen. Den enhetliga patentdomstolen mÄste beakta avtalet om en enhetlig patentdomstol men ocksÄ TRIPS-avtalet och IPRED-direktivet gÀllande intermistiska förbud och informationsförelÀggande. SÄvÀl bestÀmmelserna i TRIPS-avtalet som IPRED-direktivet Àr minimumkrav avseende immaterialrÀttsligt skydd och pÄ sÄ vis Àr bestÀmmelser som ger mindre skydd dÀrför oförenliga med unionsrÀtten. I sÄdana fall bör TRIPS-avtalet och IPRED-direktivet tÀcka upp för avtalet om en enhetlig patentdomstol vad gÀller skydd. Sammanfattningsvis Àr bestÀmmelserna likartade men skillnader Äterfinns i beviskrav, krav pÄ stÀlld sÀkerhet av sökanden, rÀtt till information och vilken information som fÄr begÀras. Detta har betydande pÄverkan pÄ domstolens bedömning.The unified patent court is currently one of the most intensely discussed areas in patent law. The Court will in essence have exclusive jurisdiction to hear disputes concerning European patents. In intellectual property law the possibility of interim measures such as interlocutory injunctions are of great importance, not the least in patent law. In Sweden, interlocutory injunctions and legal provisions regarding the right to information are regulated in the Swedish patent law. For the unified patent court however, the possibilities for interlocutory injunctions and the right to information are regulated partly in the agreement of a unified patent court but also in union law and other international agreements concerning patent law. This thesis considers differences and similarities regarding regulations concerning interlocutory injunctions and the right to information in Swedish law and for the Unified Patent Court. Initially, the thesis consists of a logical and systematic description of applicable law both regarding Swedish law as well as for the Unified Patent Court. Thereafter I perform a comparative study of the established law and afterwards the result of the comparative study mentioned above is analysed. Furthermore, the finishing chapter also examines plausible problems in application concerning interlocutory injunctions and injunctions regarding the right to information for the Unified Patent Court. The Unified Patent Court must follow provisions of the Agreement of a Unified Patent court while considering an interlocutory injunction or injunctions regarding the right to information. Nevertheless, the court is also required to consider the Enforcement Directive as well as the TRIPS Agreement regarding the abovementioned measures. Both the provisions of the Enforcement Directive and the TRIPS Agreement are minimum requirements regarding intellectual property protection and consequently are provisions that provide less protection therefore incompatible with EU law. In the event that the Agreement is incompatible with EU law, the TRIPS Agreement and the Enforcement Directive ought to ensure a minimum protection for the Unified Patent Court to apply. In brief, the provisions regarding previously mentioned injunctions in Swedish law and for the Unified Patent Court share similarities. However, differences can be found in for instance requirements of evidence, requirements on provisions of a security, the right to information and what specific information may be requested. These differences have a significant impact on the Unified Patent Court

    Moose rag

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    A moose head / E.H. Pfeiffer.https://scholarsjunction.msstate.edu/cht-sheet-music/4235/thumbnail.jp

    Structures and Design Phase I Summary for the NASA Composite Cryotank Technology Demonstration Project

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    A description of the Phase I structures and design work of the Composite Cryotank Technology Demonstration (CCTD) Project is in this paper. The goal of the CCTD Project in the Game Changing Development (GCD) Program is to design and build a composite liquid-hydrogen cryogenic tank that can save 30% in weight and 25% in cost compared to state-of-the-art aluminum metallic cryogenic tank technology when the wetted composite skin wall is at an allowable strain of 5000 in/in. Three Industry teams developed composite cryogenic tank concepts that are compared for weight to an aluminum-lithium (Al-Li) cryogenic tank designed by NASA in Phase I of the CCTD Project. The requirements used to design all of the cryogenic tanks in Phase I will be discussed and the resulting designs, analyses, and weight of the concepts developed by NASA and Industry will be reviewed and compared

    Det svenska koncernavdragets förenlighet med EU-rÀtten

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    Koncernbidrag förekommer i majoriteten av EU:s medlemslÀnder. Möjligheten förutsÀtter vanligtvis att bolagen, inom koncernförhÄllandet, Àr belÀgna eller skattskyldiga i samma stat. PÄ sÄ vis betraktas koncerner som samma ekonomiska enhet med möjlighet att kvitta vinster och förluster i likhet med ett fristÄende bolag. Vid grÀnsöverskridande resultatutjÀmning ser situationen annorlunda ut. Eftersom koncernbidragen Àr begrÀnsade till att enbart inbegripa förhÄllanden inom en stat sÄ pÄverkar det förutsÀttningarna för t.ex. ett nyetablerat dotterbolag utomlands. Ett dotterbolag utomlands fÄr pÄ sÄ vis sÀmre villkor i form av högre skattebelastning eftersom kvittning inte Àr möjligt. Nationell rÀtt som ger sÀmre villkor för en EU-medborgare vid etablering i en annan medlemsstat Àr inte förenligt med fördraget. Vid fördragsstridig lagstiftning görs en helhetsbedömning med hjÀlp av rule of reason-doktrinen för att utreda huruvida lagstiftningen kan vara rÀttfÀrdigad likvÀl. I Marks & Spencer och Oy AA kombinerades tre rÀttfÀrdigandegrunder för att bedöma nationell lagstiftning. SÄledes diskuteras risken för skatteflykt, behovet av en vÀl avvÀgd beskattningsrÀtt samt risken att en förlust beaktas tvÄ gÄnger som rÀttfÀrdigandegrunder. Sverige införde en ny lagstiftning för att harmonisera grÀnsöverskridande resultatutjÀmning med EU-praxis, kapitel 35 a om koncernavdrag i Inkomstskattelagen. Utredningen syftar till att analysera huruvida den nya lagstiftningen Àr fördragsenlig och att göra en prognos pÄ hur EUD hade resonerat vid ett förhandsavgörande. En komparativ studie mellan Sverige och Finland utförs pÄ omrÄdet om grÀnsöverskridande resultatutjÀmning. SÄledes jÀmförs bÄde koncernbidrag- samt koncernavdragslagstiftningen med finsk rÀtt. Slutsatsen i förevarande uppsats Àr att den nya lagstiftningen om koncernavdrag Àr fördragsstridig men rÀttfÀrdigad. Genom komparationen dras slutsatsen att motsvarande lagstiftningen om koncernbidrag i respektive land Àr snarlika och pÄ sÄ vis görs bedömningen att, i likhet med Oy AA, svenska koncernbidragsregler varit fördragsstridiga men berÀttigade. Det finns ingen reglering i Finland motsvarande Sveriges koncernavdrag.Group relief is available in the majority of member states in the European Union. The possibility for group relief usually assumes that the companies within the group are located or taxable in the same state. Thus, the groups are regarded as a single economic entity with the ability to offset gains and losses like an independent company. In cross-border group relief the legal position is different. Since group relief claims are restricted to only include losses within one state, it affects the conditions for established subsidiaries abroad. A subsidiary abroad will have worse terms in the form of a higher tax burden because offsetting is not a possibility. Domestic law giving inferior terms for a citizen of the European Union because of establishment, within the European Union, is unlawful in relations to the freedom of establishment. Legislation that collide with the treaty on the functioning of the European Union is assessed using the rule of reason doctrine to analyze whether the legislation can be justified nonetheless. In the cases of Marks & Spencer and Oy AA the European Court of Justice combined three justifications to assess national legislation. The court discussed the need to prevent tax avoidance, the need to safeguard the allocations of power to tax between the member states and preventing losses to be deducted twice in different member states. Sweden introduced a new legislation to harmonize cross-border group relief with the legal position of the European Union, Chapter 35a, which regulates group relief and is located in the Income Tax Act. The present study aims to analyze whether the new law is compliant in regards to the treaty and to make a prediction on how EUD reason in a ruling. A comparative study between the group relief legislations of Sweden and Finland is performed. Thus, comparing both Swedish legislations against the Finnish legislation. The conclusion of this paper is that the new legislation on group relief collides with the treaty, but is justified nonetheless in regard to the grounds of justification. The comparison conclude that in consequence of the similarities in the legislations between Sweden and Finland and with regards to the judging in Oy AA, both the old and the new legislation would be in collision with the treaty but nevertheless justified
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