Admiralty: Rights of Contribution and Exoneration Established Between Coextensive Maintenance and Cure Obligors

Emphasizing the extent of equity discretion available to admiralty courts, the Court of Appeals for the Third Circuit ruled that maintenance and cure expenses resulting from a seaman\u27s recurring injury should be borne equally by the obligor liable for the original injury and the owner in whose employ the injury was heightened. However, where the injury has resulted from the violation of a duty owed the seaman by either obligor, the total liability is the responsibility of the offending party. Although determining the extent of contribution in an inequitable albeit facile manner, the decision bars arbitrary imposition of liability and significantly indicates judicial disfavor of the traditional impediments to loss distribution in maritime law

Real-Time Trajectory Generation and Control of a Semi-Omnidirectional Mobile Robot

When controlling a wheeled mobile robot with four independently steerable driving wheels, the control of the wheel coordination must be handled. Both the direction and velocity of the wheels must be coordinated to allow for proper operation of the robot. The focus of this work is on the coordination of the wheel directions. Such coordination is mostly done by solving constraint equations of the system kinematics, but when the demands on the coordination are high, it is sometimes necessary to include the steering dynamics in the coordination control. With dynamics included the complexity of the wheel coordination increases, since constraints dependent on required angle changes and current velocities must be fulfilled. By calculating the dynamic limitations in each control cycle, the steering limit for the whole wheel base within the current control cycle can be found. With use of such wheel base limit, followable and coordinated wheel trajectories can be generated online. This thesis includes the construction of a dynamic model for inclusion of the steering dynamic limitations affecting the performance the most, the construction of the online trajectory generation idea, as well as implementation and validation on the real target wheeled mobile robot platform

CSR reporting influenced by a Scandal - Does it matter if the company is directly- or indirectly involved?

The purpose of this study is to investigate how and why companies are changing the nature of their CSR reporting in order to regain legitimacy, due to a scandal. The purpose is also to see if an indication of how media affects the reputation of the organisations’ can be found. Legitimacy theory. The authors’ have chosen a qualitative approach by using content analysis for investigating two companies’ news articles, press releases and CSR reports during the time from one year before a scandal until one year after the scandal. To be able to examine this relationship, a case study is chosen comprising of two companies. The chosen companies were both indirectly affected, as well as directly affected, by the scandal, through one of their subsidiaries. The empirical data have shows an increase in sustainability reporting after the scandal. However, the company indirectly affected by the scandal seem to be praised by the media, and the directly affected company seem to receive more negative attention after the scandal, by the media. The data also show different strategies the companies’ mostly use for regaining their legitimacy, such as explaining the occurrence, creating monitors and watchdogs and disassociation. The media influence the directly affected company more than the indirectly affected. However, since both companies increased their CSR report, it can be an indication for media influencing the companies to some extent, which can be seen as an institutional factor

Skatteflyktsbestämmelser i EU – En studie av EU-rättens påverkan på medlemsstaternas skatteflyktsbestämmelser genom positiv och negativ harmonisering

Inom EU är den direkta beskattningsrätten endast i begränsad utsträckning harmoniserad. Det innebär att medlemsstaterna till stor del kvarhåller sin suveränitet, vilket medför att de får utforma sina skattesystem efter vad de anser vara lämpligt. EUD kan dock pröva nationella skattereglers förenlighet med de grundläggande fördragsfriheterna. Harmonisering av medlemsstaternas skatteregler på den direkta beskattningens område sker genom EUD:s rättspraxis och genom direktiv. EUD:s praxis innebär en negativ harmonisering. Direktiv omfattas av den positiva harmoniseringen. Skattebaserosion, vilket innebär att skattebasen i länder med en hög skattesats minskar, är ett allvarligt hot för länder då skatteintäkter är nödvändigt för att samhället ska fungera. Av den här anledningen försöker länder skydda skattebasen genom skatteflyktsbestämmelser. Uppsatsen syftar till att analysera hur EU-rätten genom negativ och positiv harmonisering påverkar medlemsstaternas skatteflyktsbestämmelser. EUD:s praxis klargör att nationella skatteflyktsbestämmelser kan motiveras av två rättfärdigandegrunder: behovet att förhindra skatteflykt och behovet att bevara den väl avvägda fördelningen av beskattningsrätten mellan medlemsstaterna. Utöver detta uppställer rättspraxis krav, inom ramen för proportionalitetsprincipen, på att nationella skatteflyktsbestämmelser är rättssäkra. I januari 2015 införde EU en obligatorisk generalklausul i moder- och dotterbolagsdirektivet. Generalklausulen underlättar medlemsstaternas försök att rättfärdiga nationella skatteflyktsbestämmelser, om de är utformade utifrån moder- och dotterbolagsdirektivets generalklausul. Det beror på att skatteflyktsbestämmelser med ursprung i EU är mindre troliga att strida mot den fria rörligheten vid EUD:s prövning än skatteflykts- bestämmelser med ursprung i medlemsstaterna. Sammanfattningsvis visar uppsatsen på att EUD:s praxisutveckling och introduktionen av en generalklausul i moder- och dotterbolagsdirektivet innebär att EU har en större förståelse för medlemsstaternas behov av skatteflyktsbestämmelser. Vidare belyser analysen som företas i uppsatsen att EU har en stor påverkan på nationella skatteflyktsbestämmelser både genom positiv och negativ harmonisering. Vilket ursprung en skatteflykts- bestämmelse har och vilken form av harmonisering bestämmelsen bygger på avgör dess EU-förenlighet. En skatteflyktsbestämmelse med ursprung i EU, som är skapad under påverkan av positiv harmonisering, är i större utsträckning EU-förenlig än en skatteflyktsbestämmelse med ursprung i medlemsstaterna, som kan vara skapad under påverkan av negativ harmonisering.In the EU, member states maintain the right to design their own tax systems but direct taxation rules are harmonised through EUD case law and EU directives. The EUD examines national tax rules for compatability with the freedom of movement provisions that underpin the union. Its case law and EU directives constitute negative and positive harmonisation, respectively. Despite this, direct taxation remains relatively uncoordinated within the EU. Taxation is one of the most important revenue sources in order to maintain a functioning society. Therefore, tax base erosion – i.e. when a country with a high tax rate loses tax revenue due to profit shifting – poses a serious financial threat to a country’s wellbeing. In order to prevent tax base erosion, states establish tax avoidance rules. This thesis analyses the impact of EU law on national tax avoidance rules through positive and negative harmonisation. EUD case law dictates that national tax avoidance rules can be justified based on two grounds of justification: the need to prevent tax avoidance and the need to protect the balanced allocation of taxing powers between member states. Furthermore, it requires that member states’ tax avoidance rules are legally certain within the principle of proportionality. In January 2015, the EU introduced a binding general anti-avoidance rule in the Parent-Subsidiary Directive. The general anti-avoidance rule makes it easier for member states to justify their national tax avoidance rules if they comply with the general anti-avoidance rule in the Parent-Subsidiary Directive. The reason is that tax avoidance rules that originate from the EU are less likely to conflict with the freedom of movement provisions than those originating from member states. This thesis demonstrates that the development of EUD case law and the introduction of a general anti-avoidance rule in the Parent-Subsidiary Directive means that the EU has a greater understanding of the member states’ need for tax avoidance rules. It also shows that the EU has a great impact on national tax avoidance rules through positive and negative harmonisation. The form of harmonisation and the origin of the tax avoidance rules determine whether or not they comply with EU law. A tax avoidance rule originating from the EU, which is created under the influence of positive harmonisation, is more likely to conform with EU law than a tax avoidance rule originating from a member state, which can be created under influence of negative harmonisation

Digital Estuaries: Exploring the Pedagogical Benefits of Virtual Reality Media in Geography and Spatial Analysis

Learning eco-spatial concepts and estuary conservation concepts in Geography is often constrained by irrelevant learning media and limited field trips. As marine conservation is critical to addressing damage to coastal and marine ecosystems, there is an urgent need for innovative learning media that can bridge this gap. To address this, our research focuses on the development and evaluation of Virtual Reality Estuary learning media. This interactive tool provides a realistic virtual representation of the real world through a 360° panorama. It is designed to offer students an immersive experience, enhancing their understanding of the topics of eco-spatial concept and estuary conservation. We used a Research and Development (RD) approach using the Successive Approximations Model research method. This research uses primary and secondary data. Primary data is based on field data and product validation tests. Secondary data was obtained from literacy data from accredited journals. Data needs analysis using a questionnaire submitted to students. The analysis shows that the use of virtual reality media is needed in estuary learning. This research resulted in the development of Virtual Reality Estuary media. Virtual Reality Estuary media development products have gone through the media product validation test stage and material validation test with declared valid and feasible to use. So that students can do digital exploration through Virtual Reality Estuary in geography learning

Om att utveckla geografiskt tänkande i skolans geografiundervisning

Den här artikeln tar ett geografididaktiskt perspektiv på geografisk kunskap och hur geografiskt kunnande kan utvecklas i geografiundervisningen i grundskolan. I den geografididaktiska forskningen har det poängterats hur geografiska perspektiv med fokus på världen (relationer i rummet till exempel från lokalt till globalt) och jorden (relationer mellan natur och samhälle) kan kopplas till olika former av att tänka geografiskt. Geografididaktiken försöker också beskriva vilket geografiskt kunnande som elever kan få tillgång till när de utvecklar ett geografiskt tänkande. I det här sammanhanget blir det tydligt att olika kunskapsformer behöver integreras i en undervisning för att utveckla förmågan att tillämpa geografiskt tänkande. Vårt syfte med den här artikeln är tudelat. Vi vill dels lyfta fram centrala delar i den internationella geografididaktiska teoretiska diskussionen men också genom tre konkreta geografididaktiska exempel visa vägar att utveckla det geografiska språket, där lärare och forskare tillsammans utformar en undervisning som fokuserar geografiskt tänkande. ENGLISH: On developing geographical thinking in geography teaching This article takes a subject didactical perspective on geographical knowledge and how geographical knowings can be developed in geography teaching in the compulsory school. Research in geography education has highlighted how geographical perspectives focusing on the world (spatial relationships e.g. from local to global) and the earth (relationships between nature and society) can be linked to different forms of geographical thinking. Geography didactics also seeks to describe the geographical knowings that students can access as they develop geographical thinking. In this context it becomes clear that different forms of knowledge need to be integrated in teaching and learning with the aim of developing the ability to apply geographical thinking. Our aim in this article is twofold, on the one hand we want to highlight key elements of the international theoretical discussion in geography education research. On the other hand we want to show, through three concrete geography didactic examples, where teachers and researchers work together to find ways to develop geographic language and design teaching that focuses on geographical thinking. Keywords: Geography didactics, Powerful knowledge, Geographical thinking, Forms of knowledge, Educational development, Collaborative project

Från tanke till handling – varför startar inte företagsekonomistudenter vid Ekonomihögskolan i Lund fler företag?

Syftet med studien är att kartlägga förstaårsstudenter och magisterstudenters inställning till att driva eget företag samt att se vad som driver eller hämmar deras vilja att göra detta. Vidare syftar vi till att ta reda på om inställningen skiljer sig mellan dessa studenter och vad detta beror på. Vi vill även jämföra detta med den sysselsättning som tidigare studenter har idag. Sekundärdata består utav tidigare forskning, teorier och studier. Empiri är insamlad genom observation, intervjuer, frågeformulär och enkäter