1,167 research outputs found

    Le transfert de normes démocratiques de relations civilo-militaires: l'impact du Partenariat pour la Paix sur les pays du Groupe de Visegrad

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    Cet article avance l'hypothèse que le Partenariat pour la Paix de I'OTAN, un programme lancé en 1994, a contribué au transfert de normes démocratiques du régime libéral de relations civilo-militaires chez les pays du Groupe de Visegrad. En effet, ce «  retour à l'Europe » s'est traduit pour trois de ces pays en un 5e élargissement pour l'Alliance atlantique. En l'absence d'une théorie globale sur les relations civilo-militaires, les mécanismes de contrôle a priori et a posteriori du Partenariat pour la Paix représentent un moyen privilégié pour I'OTAN d'élargir sa sphère d'influence au-delà de la géographie de ses membres. C'est en conjuguant ces mécanismes aux différents éléments qui ressortent des diverses théories sur la diffusion des normes et sur la coopération que l'analyse des transformations observées chez les pays de Visegrad témoigne de la multidimensionalité du concept de la sécurité dans l'ère post-guerre froide. Cette miltidimensionalité du concept de sécurité est donc un élément important à considérer dans l'analyse des motivations à l'origine de ce transfert de normes démocratiques chez les pays de VisegradThis paper argues that NATO'S Partnership for Peace initiative, launched in 1994, has helped transfer democratic norms of civil-military relations, as practised in liberal regimes, to the countries of the Visegrad Group. In fact, this « return to Europe » has led to three of these countries gaining membership in a fifth expansion of the Atlantic Alliance. In the absence of a comprehensive theory of civil-military relations, we can say that the a priori and a posteriori control mechanisms of Partnership for Peace have been an ideal means for NATO to enlarge Us sphere of influence beyond its current boundaries. By combining these mechanisms with the different factors that emerge from various theories on diffusion of norms and on cooperation, analysis of the transformations observed in the Visegrad countries reveals the multidimensionality of the concept of security in the post-Cold War era. The multidimensionality of the security concept is therefore a key element to be considered when we analyze the motives that brought about the transfer of democratic norms to the Visegrad countries

    An Empirical Analysis of Factors Affecting Autonomous Truck Adoption

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    Autonomous vehicles have the potential to revolutionize the transportation industry. The segment of truck transportation is no exception. Autonomous vehicles have the potential to improve trucking safety, to increase shipping velocity, and to decrease costs. Additionally, autonomous trucks could be an important tool to help alleviate the ongoing driver shortage that the trucking industry is contending with. Autonomous truck adoption is not guaranteed. Transportation equipment decisions are market-based, and autonomous trucks must present a compelling business case to transportation professionals. As such, it is imperative to understand the decision-making factors that drive transportation solution adoption, and how autonomous trucks could take advantage of those factors to be a competitive force in the transportation marketplace. It is also important to understand the potential effects that autonomous trucks could have on industry as well, so that companies can develop contingency plans to deal with these effects. This study uses Grounded Theory to analyze semi-structured interviews with twelve professionals from the transportation industry. A conceptual model detailing major factors that affect transportation decisions and propositions about autonomous trucks\u27 effects on industry are presented, along with a discussion. The dissertation concludes with an identification of avenues of future research to further the information uncovered in this study, and to address its limitations

    Instabilities of geared couplings: Theory and practice

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    The use of couplings for high speed turbocompressors or pumps is essential to transmit power from the driver. Typical couplings are either of the lubricated gear or dry diaphragm type design. Gear couplings have been the standard design for many years and recent advances in power and speed requirements have pushed the standard design criteria to the limit. Recent test stand and field data on continuous lube gear type couplings have forced a closer examination of design tolerances and concepts to avoid operational instabilities. Two types of mechanical instabilities are reviewed in this paper: (1) entrapped fluid, and (2) gear mesh instability resulting in spacer throw-out onset. Test stand results of these types of instabilities and other directly related problems are presented together with criteria for proper coupling design to avoid these conditions. An additional test case discussed shows the importance of proper material selection and processing and what can happen to an otherwise good design

    How Things Break

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    To Serve and Deplete: Exploring Outcomes of Emotional Exhaustion in Servant Leadership and the Moderating Role of Self-Leadership

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    This study explores the outcomes of emotional exhaustion in servant leadership, a leadership style through which leaders enact influence by serving, empowering, and developing others—that is, \u27leading from behind.\u27 Drawing on conservation of resources theory, I explored how servant leadership behaviors may adversely affect the practicing leader through emotional exhaustion and laterally influence the subsequent outcomes of work disengagement and work–family conflict. Additionally, I investigated the moderating influence of self-leadership on the relationship between servant leadership and emotional exhaustion. I tested a moderated mediation model with regression analysis using two independent samples of organizational leaders surveyed at two different time points (Sample 1: N = 79; Sample 2: N = 379). The findings did not support a positive relationship between servant leadership and emotional exhaustion but did support positive relationships between emotional exhaustion and work disengagement, and emotional exhaustion and work–family conflict. Several limitations of the study are discussed, along with implications and future research directions

    Integration of tax and internal audit functions to improve tax risk management

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    A research report submitted to the Faculty of Commerce, Law and Management in partial fulfilment of the requirements for the degree of Master of Commerce, 14 September 2017Risk management is an important part of business as some risks can threaten the continuity of the business. As part of risk management, organisations need to manage tax risks as tax errors have the potential to cause significant financial loss and also carry reputational and other business risks which can threaten the continuity of the business. When considering tax risks in general, it can be said that taxpayers have a risk that they are not paying the correct amount of tax. This could be could be the result of applying the law incorrectly or configuring the system incorrectly to determine the tax results of the business activities and operations. Tax professionals have the expertise to identify tax risks and recommend corrective measures from a tax technical / legal point of view, which can address both past and future risks. Internal auditors on the other hand, have the expertise to detect tax risks and recommend corrective measures from a procedure and systems point of view, which may often only address future risks. The aim of this research is to gain a better understanding of the concepts of tax risks, tax risk management, as well as the process of designing, implementing and testing internal controls to manage those risks. This will specifically include an analysis of the role of the tax function and internal audit function in effectively managing tax risks, particularly through integration. Key words: Tax, internal audit, tax risks, controls, internal controls, tax risk managementGR201

    Thoughts on Teaching Origins in a Public High School Science Class

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    This paper focuses on: 1) the legality of teaching origins, including evidence for creation, in a public high school science class; 2) teaching a two-model approach; and 3) dealing with outside intimidation groups

    Uckange – Rue Jean-Moulin

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    Identifiant de l'opération archéologique : F1357200100147 Date de l'opération : 2001 (SU) Le décapage d'une zone de 717 m2 à l'emplacement de l'extension de la gendarmerie de Uckange a permis la mise au jour d'un ensemble funéraire composé d'un bâtiment, de sépultures à inhumation et de résidus d'incinérations humaines. Du bâtiment très fortement arasé, il ne restait plus que les tranchées de récupération des murs. De forme rectangulaire (13,30 m x 7,20 m), il est orienté nord-sud. Trois pet..

    Cattenom – Seeveren, Michelacker, sablières de Sentzich (phase 2)

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    L’opération de diagnostic archéologique réalisée sur 6,86 ha, à Cattenom au lieu-dit Michelacker à l’emplacement de l’exploitation de la sablière par la société SESS a permis de mettre au jour un habitat protohistorique sur une superficie d’environ 7 000 m2 caractérisé par une densité importante de structures en creux de type poteau et fosse. Très bien conservés, ces vestiges ont livré de la céramique en abondance, ainsi que des ossements de faune et du mobilier lithique protohistorique. Des ..

    Florange – Lotissement Les Résidences de Florange, Lehahut Keme, Koopelloch

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    L’opération de fouille archéologique, qui s’est déroulée à Florange, au lieu-dit les Résidences de Florange à l’emplacement d’un futur lotissement, a concerné une superficie totale de 5 790 m2. Elle a permis de mettre au jour deux occupations distinctes, l’une correspondant à La Tène finale-période augustéenne, l’autre à l’époque médiévale, plus précisément les xe-xiie s. Pour la période protohistorique/Haut-Empire, un bâtiment sur poteaux plantés de 27 m2 a été relevé. Il est composé de creu..
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