Made available in DSpace on 2017-07-10T19:24:23Z (GMT). No. of bitstreams: 1 Carla Limberger _Lopes (Tese revisada) 2016.pdf: 2793834 bytes, checksum: bd8e57da9e9986df4f212107c57ca249 (MD5) Previous issue date: 2016-02-17 / The aim of this study was to evaluate a combined anaerobic-aerobic upflow fixed-bed reactor with recirculation of the liquid phase for the removal of nitrogen and organic matter from poultry slaughterhouse wastewater. The reactor was made of an acrylic tube of internal diameter of 93 mm and the length of 1000 mm with a useful volume of 5.6 L being 3.5 L corresponding to the anaerobic compartments and 2.1 L to the aerobic one. The bed for immobilization of the biomass was formed by expanded clay and polyurethane foam. For discussing the results, this study was divided into three articles. In the first article, was evaluated the reactor performance with respect to the elimination of nitrogen (≈65 mg.NT.L-1) and organic matter (≈600 mg.DQO.L-1) due to the recirculation rate (R = 0.5, 1 and 2) and the hydraulic retention time (HRT) of 11 h (6.8 h in anaerobic condition and 4.2 h in aerobic condition) over the time. The best operating condition was obtained at the recirculating rate of 2. In this condition, the total nitrogen removal was 65% with the effluent concentration of 6 mg.NH4+.L-1 e 12 mg.NO3-.L-1. For all condition, the organic matter removal was greater than to 95% with the effluent concentration of approximately 20 mg.COD.L-1. Thus, the increasing of the recirculation rate influenced positively in the reactor performance. In the second article, the hydraulic detention time was evaluated (HDT) at 14 h, 11 h and 8 h with the recirculation rate (R) of 0.5 (Step I), R = 1 (Step II) and R 2 = (Step III). The affluent average concentrations were 65 mg.NT.L-1, 580 mg.COD.L-1, 77 mg L-1 of total alkalinity and pH of 6.4. The samples were collected inlet and output of each compartment along the reactor height. In the Step I, the nitrification efficiencies were 76%, 70% and 41% respectively for 14 h, 8 h and 11 h, showing the effect of HRT. In all steps, the alkalinity has been regarded as the limiting factor of the process and its deficit was 10 to 30%. It was attributed to this factor the low efficiency of total nitrogen removal of about 45%. Throughout the experiment the removal efficiency of organic matter in terms of chemical oxygen demand (COD) was over 90% and made to fit the first order kinetic model for degradation of the substrate. In the third article, was evaluated the hydrodynamic behavior of this system, through stimulus response tests using eosin Y dye as tracer. It has been evaluated the hydraulic retention time of 8 h with three recirculation rates, of .0.5, 1 and 2 times. Under these conditions, the removal of organic matter was greater than 90% and nitrogen conversion was favored by applying lower loads of (0.18 Kg.N.m-3.d-1). It was found that the hydrodynamic evaluation showed the continuous-stirred reactors behavior with 2 to 2.5 reactors in series (N-CSTR). / O objetivo desse trabalho foi avaliar um reator combinado anaeróbio-aeróbio de leito fixo e fluxo ascendente com recirculação da fase líquida, para a remoção de nitrogênio e matéria orgânica proveniente de água residuária de abatedouro de aves. O reator foi confeccionado em um tubo de acrílico de diâmetro interno de 93 mm e comprimento de 1000 mm, com volume útil de 5,6 L, sendo 3,5 L correspondentes aos compartimentos anaeróbios e 2,1 L correspondentes ao compartimento aeróbio. O leito para a imobilização da biomassa foi formado por argila expandida e espuma de poliuretano. A apresentação desse trabalho foi dividida em três artigos. No primeiro artigo, avaliou-se o desempenho do reator em relação à remoção de nitrogênio (≈65 mg.N.L-1) e de matéria orgânica (≈600 mg.DQO.L-1) em função da taxa de recirculação (R=0,5; 1 e 2) e do tempo de detenção hidráulica (TDH) de 11 horas (6,8 horas na condição anaeróbia e 4,2 horas na condição aeróbia), ao longo do tempo. A melhor condição operacional foi obtida com taxa de recirculação de 2. Nessa condição, a eficiência de remoção de nitrogênio total foi de 65% com concentrações efluentes de 6 mg.NH4+.L-1 e 12 mg.NO3-.L-1. Para todas as condições testadas, a eficiência de remoção de matéria orgânica apresentou-se superior a 95%, com concentração efluente de aproximadamente 20 mg.DQO.L-1. Assim, o aumento da taxa de recirculação influenciou positivamente no desempenho do reator. No segundo artigo, avaliaram-se os tempos de detenção hidráulica (TDH) de 14 horas, 11 horas e 8 horas com taxa de recirculação (R) de 0,5 (Ensaio I), R=1 (Ensaio II) e R=2 (Ensaio III). As concentrações médias afluentes foram 65 mg.NT.L-1, 580 mg.DQO.L-1, 77 mg.L-1 de alcalinidade total e pH de 6,4. As amostras foram coletadas na entrada e saída de cada compartimento, ao longo da altura do reator. Na Etapa I, e as eficiências de nitrificação foram de 76%, 70% e 41%, respectivamente para 14 horas, 11 horas e 8 horas, evidenciando o efeito do TDH. Em todas as etapas, a alcalinidade foi considerada o fator limitante do processo e o seu déficit variou de 10% a 30%. Atribuiu-se a esse fator a baixa eficiência na eliminação de nitrogênio total de aproximadamente 45%. Durante todo o experimento, a eficiência de remoção de matéria orgânica em termos de demanda química de oxigênio (DQO) foi superior a 90% e apresentou ajuste ao modelo cinético de primeira ordem para a degradação do substrato. No terceiro artigo, avaliou-se o comportamento hidrodinâmico desse sistema, a partir de ensaios de estímulo resposta utilizando o traçador Eosina Y. Avaliou-se o tempo de detenção hidráulica de 8 horas com as três taxas de recirculação, de 0,5, 1 e 2 vezes. Nessas condições, a remoção de matéria orgânica foi superior a 90% e a conversão de nitrogênio foi beneficiada com a aplicação de cargas menores (0,18 Kg.N.m-3.d-1). Na avaliação hidrodinâmica verificou-se que o reator apresentou comportamento de reator de mistura completa com 2 a 2,5 reatores em série (N-CSTR).

O objetivo da presente dissertação foi avaliar e comparar as possíveis diferenças nas adaptações cardiovasculares e funcionais ao treinamento concorrente com e sem a execução de séries com repetições até a falha concêntrica em homens idosos. Trinta e dois homens idosos saudáveis (67,4 ± 4,1) foram alocados randomicamente em três grupos diferentes de treinamento concorrente: Treinamento de força utilizando repetições máximas (GRM, n = 12), Treinamento de força com repetições submáximas (GRNM, n = 11) e Treinamento de força com repetições submáximas com volume equalizado ao realizado pelo GRM (GRNMV, n = 9). Os participantes treinavam duas vezes por semana, durante doze semanas, executando o treinamento aeróbico imediatamente após o treinamento de força. Antes e após a intervenção foi avaliado o Vo2pico através de ergoespirometria, o desempenho funcional utilizando os testes timed up and go (TUG), sentar e levantar 5 vezes (SeL) e preensão manual (PM). Coletou-se amostras de sangue para análise da glicemia, colesterol total, HDL, LDL e triglicerídeos. A pressão arterial sistólica (PAS) e pressão arterial diastólica (PAD) foram mensuradas através de método auscultatório, o desempenho de saltos através do salto agachado (SJ) e salto com contra movimento (CMJ) e a composição corporal avaliada a partir de antropometria. Após a intervenção, foi observado um efeito tempo significativo (P<0,05) no Vo2pico, sem diferenças entre os grupos. No desempenho funcional não foram observadas mudanças em nenhum dos testes. A análise sanguínea demonstrou um efeito tempo significativo (p<0,01) no HDL, sem diferenças entre os grupos, enquanto não houve variações para glicemia, LDL e triglicerídeos. Na altura dos saltos, foi verificado um efeito tempo significativo (p<0,01) no SJ e uma tendência a incremento (p<0,056) no CMJ, sem diferenças entre os protocolos de treinamento. A composição corporal foi alterada pelo treinamento, com efeito significativo na massa de gordura relativa (p<0,001), na massa livre de gordura relativa (p<0,001) e no somatório de dobras cutâneas (p<0,001), sem diferenças entre os grupos. Desta forma, foi observado que todos os protocolos de treinamento foram eficazes para promover mudanças na capacidade aeróbica, no perfil lipídico, no desempenho de saltos e na composição corporal, porém, o GRNM foi mais eficiente, pois promoveu tais adaptações com um volume de treino menor. / The aim of this study was to evaluate and compare the possible differences in cardiovascular and functional adaptations to concurrent training with and without the execution of series with repetitions until concentric failure in elderly men. Thirty-two healthy elderly men (67,4 ± 4,1) were randomly assigned to three different groups of concurrent training: strength training using maximal repetitions (GRM, n = 12), Strength training with submaximal repetitions (GRNM, n = 11), and strength training with submaximal repetitions with volume equalized to that performed by GRM (GRNMV, n = 9). Participants trained twice a week for twelve weeks, performing aerobic training immediately after strength training. Before and after the intervention, VO2peak was evaluated using a metabolic cart, functional performance using the timed up and go (TUG), sit and up 5 times (SUp) and handgrip strength (HS) tests. Blood samples were collected for analysis of glycemia, total cholesterol, HDL, LDL, and triglycerides. The systolic blood pressure (SBP) and diastolic blood pressure (DBP) were measured using the auscultatory method, the jump performance determined by squat jump (SJ) and counter-movement jump (CMJ). Body composition are evaluated through anthropometry. After the intervention, a significant time effect (P <0.05) was observed on VO2peak, with no differences between groups. In functional performance, no changes were observed in any of the tests. Blood analysis showed a significant increase (p <0.01) in HDL, with no differences between groups, whereas there were no changes for glycemia, LDL and triglycerides. In the jump performance, a significant time effect (p <0.01) was observed in the SJ and a trend toward significant increase (p <0.057) in the CMJ, without differences between the training protocols. Body composition was changed by training, with a significant time effect on the relative fat mass (p <0.001), relative fat free mass (p <0.001), and on the sum of skinfolds (p <0.001), with no differences between groups. In this way, it was observed that all training protocols were effective to promote changes in aerobic capacity, lipid profile, jumping performance and body composition, but the GRNM was more efficient, as it induced such adaptations with a lower training volume.

A presente dissertação tem como objetivo investigar, com base no materialismo histórico, as forças sociais que condicionam a realização do capitalismo enquanto um modo de produção mundial e que determinam, por conseguinte, as manifestações peculiares de sua ocorrência, neste caso, o sistema monetário internacional. Procura-se responder como o funcionamento da economia mundial capitalista e, por conseguinte, do sistema monetário internacional, pode ser compreendido a partir de uma interação orgânica entre Estado e capital, levando em consideração a complexidade imbuída na relação entre essas categorias. A hipótese aqui proposta é de que duas contradições ou leis gerais condicionam essa conexão no que diz respeito ao modo de produção capitalista e cumprem, dessa forma, um papel fundamental na explicação da dinâmica da economia mundial capitalista e do funcionamento do sistema monetário internacional. A primeira é a condição desigual e combinada do desenvolvimento social material, cuja manifestação completa só seria verificável na realização de uma economia mundial capitalista – quando o intercâmbio é generalizado, a produção material é integrada e especializada e o dinheiro assume papel de equivalente geral universal. A segunda, que aparece como decorrência da primeira, sugere que a essência e a dinâmica da economia mundial capitalista seriam condicionadas pela tensão entre a lógica universal do capital e a lógica dos capitalismos nacionais, as quais estão associadas, respectivamente, à essência da acumulação de capital e aos limites que as realidades políticas particulares impõem sobre esta. Por ser relacionada tanto à circulação de mercadorias no capitalismo quanto à macrounidade política representada pelo Estado, a categoria dinheiro discutida por Marx pode ser analisada a partir da tensão entre as lógicas apresentadas na medida em que se realiza enquanto dinheiro mundial e, nesse sentido, pode ser instrumentalizada para o entendimento da essência e das formas do sistema monetário internacional. Tem-se, como resultado desse processo analítico, uma proposta de reinterpretação do sistema monetário internacional, que procura não apenas demonstrar a interação orgânica entre Estado e capital, lógica universal do capital e lógica dos capitalismos nacionais, mas inclusive a relação entre desenvolvimento desigual e combinado e a ação do dinheiro enquanto equivalente geral universal. / The present dissertation aims to understand the social forces that condition the occurrence of capitalism as a global mode of production and therefore affect its particular manifestation represented by the international monetary system. The central question to be addressed is how the dynamics of the world capitalist economy and, as a consequence, of the international monetary system, can be understood by analyzing the organic interaction between National States and capital. We propose that two contradictions or general laws sharp the organic connection between States and capital and, because of that, play a fundamental role in explaining the dynamics of world capitalist economy and, as a consequence, of the international monetary system functioning. The first is the uneven and combined condition of social material development, which would only be completely verifiable when capitalism turns global - when the exchange is widespread, the material production is integrated and specialized, and the money assumes the role of the universal equivalent. The second, which appears as a result of the first, suggests that the essence and the dynamics of the world capitalist economy result from the tension between the universal logic of capital and the logic of national capitalisms. Both are associated, respectively, with the essence of the accumulation of capital and the limits imposed by particular political realities on it. Being a category, as Marx proposes it, money is related both to the circulation of commodities in capitalism and to the political macro-unity represented by the state. Therefore, we can associate it with the contradiction between the two presented logics; insofar it assumes the form of universal money. In this sense, money can be used to understand the essence and the forms of the international monetary system. As a result of this analytical process, we propose a reinterpretation of the international monetary system. It might be able not only to demonstrate the organic interaction between state and capital and between the universal logic of capital and the logic of national capitalisms, but also the connection of uneven and combined development and the action of money as universal equivalent.

Combinar o treinamento de força (TF) com o de potência (TP) tem mostrado ser mais efetivo do que os treinamentos aplicados de modo isolado. Porém, não existe consenso sobre a melhor forma de combinar o TF com o TP na mesma sessão de treino. Assim, os objetivos deste estudo foram investigar e comparar o efeito da ordem de combinação do TF e do TP no desempenho da força dinâmica máxima de membros inferiores, do salto vertical, da velocidade, da agilidade, do salto em profundidade e da potência muscular de membros inferiores. Participaram 27 jogadores de futebol, os quais foram divididos em três grupos: FP (realizou todas as séries do TF e em seguida as do TP), PF (realizou todas as séries do TP e em seguida as do TF) e AA (realizou séries alternadas do TF com o TP), sendo submetidos a oito semanas de treinamento. O TF utilizou o exercício agachamento (60-80% de 1RM) e o TP utilizou exercícios de salto em profundidade. Os resultados foram: aumentos significantes na força dinâmica máxima de 48,6%, 46,3% e 53% nos grupos FP, PF e AA respectivamente; na altura do salto vertical de 13%, 14,2% e 14,7% nos grupos FP, PF e AA, respectivamente e na potência média do grupo AA (8,6%) para a carga de 40% do PC. Não foram observadas alterações no desempenho da agilidade. Com relação a velocidade, os grupos FP e PF diminuíram o desempenho nos testes de 10 e 20 metros, enquanto que o grupo AA não alterou o seu desempenho. Em conclusão, as três diferentes combinações do TF e do TP foram semelhantes em promover adaptações no desempenho de jogadores de futebol e com base nestes resultados sugere-se que a ordem de combinação do TF e do TP na mesma sessão de treino parece não influenciar o desempenho de maneira crônica / The combination of strength (ST) with power training (PT) has been shown to be more effective than the isolated methods. However, there is no consensus on the best way to combine these methods in the same training session. Thus, the purpose of this study was to compare the effect of the combination of TF and TP on performance of lower limbs maximum dynamic strength and power, vertical jump, speed, agility, and drop jump. Twenty seven soccer players participated in eight weeks of training. They were divided into three groups: FP (all TF series before TP series), PF (all TP series before TF series), and AA (alternated TF and TP series). The TF was composed of squat exercise (60-80% 1RM) and the TP used drop jumps. The results were: significant increases in maximal dynamic strength of 48.6%, 46.3%, and 53% in groups FP, PF, and AA; respectively; in vertical jump height of 13%, 14,2% e 14,7% in groups FP, PF, and AA; respectively, and in average power in the AA group (8,6%) for the load of 40% PC. No changes were observed in agility performance. The FP and PF groups presented a decrease in speed of 10 and 20 meters, while the AA group did not change. In conclusion, the three different TF and TP combinations resulted in similar adaptations in soccer players performance. Thus, it can be suggested that TF and TP training order does not seem to interfere with long term performance changes

Fluviokarst landscapes are dominated by both fluvial and karst features. Interpreting hydrologic pathways of fluviokarst can be confounded by the unknown connectivity of the various flow regimes. A combined discrete-continuum (CDC) hybrid numeric model for simulating the surface and subsurface hydrology and hydraulics in fluviokarst basins was formulated to investigate fluviokarst pathways. This model was applied to the Cane Run Royal Springs basin in Kentucky USA. A priori constraints on parameterization were avoided via multi-stage optimization utilizing Sobol sequencing and high performance computing. Modelling results provide evidence of hydrologic pathways dominated by fracture flow, epikarst transfer and runoff. Fractures in karst basins with high fracture-matrix permeability ratios may influence both springflow and streamflow. Swallet features can be as important as spring features as they are sink features in streamflow during hydrologic events. Inflections in spring hydrographs represent shifts in the surface-subsurface connectivity via the fractures, as opposed to shifts in dominant storage zones. Existing methods of dual- and triunal hydrograph separation of karst springflow may not be directly transferrable to fluviokarst springs. The numerical model herein has advantages of suggesting dominant pathways in complex terrane and highlighting unforeseen surface-subsurface connectivity. However, disadvantages include computational expense and previous site studies.

Antibiotic resistance is a major threat to human health. Clinical situations are the main focus for antibiotic resistance research, but understanding the spread of resistance in the environment is also vital. A major contributor to this spread is wastewater from combined sewer overflow (CSO) events. The effect of CSO events on antibiotic resistance in the James River near Richmond, Virginia was studied using genomic and microbiological approaches. The abundance of genes associated with resistance to quinolones (qnrA) and tetracycline (tetW) was strongly correlated with the presence of fecal indicator bacteria (E. coli abundance) as well as total nitrogen and phosphorus loads, which suggests an anthropogenic source of these genes. Abundance of the blaTEM gene, which confers resistance to β-lactam antibiotics, was elevated during CSO events and increased with precipitation and river discharge. Bacteria isolated during a CSO event were resistant to more antibiotics and had higher multi-drug resistance when compared to isolates from a non-event. This study demonstrated that CSO events are contributing to the spread of antibiotic resistance.

DeKalb and Fulton Counties, which share the metropolitan Atlanta area, have seen an increase in West Nile infected vector mosquitoes; the increase is associated with close proximity to combined sewer overflow facilities. Despite completion of the remediation system in 2008, the mosquito population testing positive for West Nile virus has increased each year from 2010 through 2012. Guided by the Geographical Information System framework and using spatial analysis and regression analyses, this study described and quantified the relationship between sewer system overflows and amplification of vector mosquitoes; an additional goal was to investigate their proximity to human cases of West Nile VIrus (WNV) infections. Comparing the prominence of all WNV vectors revealed how different mosquito species occupy the area. The Culex species was not detected in adult surveillance in 2012; however, the infection rate of mosquito pools increased by 15% and the human infection more than doubled. The influence of sewer system overflows became pronounced when this study analysis also identified that a proportion of West Nile-virus positive mosquito pools was significantly higher in approximately 58% of trap sites within 1 km of sewer overflow events and 30% over 1 km distance from sewer overflow events. Thus, the research contributes to shared information both in support of previous findings and considering novel sources that contribute to the proliferation of WNV. This research can help reduce the rate of WNV infection and decrease the resources needed to protect the public.

Orientador: José Luz Silveira / Resumo: As maiores restrições ambientais impostas por autoridades de todo o mundo, no sentido de buscar a redução dos níveis de emissões de poluentes, bem como a crescente escassez de recursos minerais como o petróleo, impõe a alguns países a real necessidade de investir em novas tecnologias que melhor aproveitem os recursos disponíveis com menos agressão ao meio ambiente aliado a maior geração de receita. Nesse sentido a tecnologia IGCC – Integrated Gasification Combined Cycle é apresentada como uma possibilidade para atingir estes objetivos, inclusive para países como o Brasil que dispõe de grandes reservas petrolíferas e que tem a necessidade de aumentar a produção de insumos como hidrogênio, vapor e energia elétrica. Este trabalho apresenta uma breve revisão da bibliografia sobre o refino de petróleo, sobre a gaseificação dos resíduos provenientes do refino e sobre a tecnologia IGCC em seus aspectos gerais, abordando os principais componentes do sistema e como esta tecnologia pode ser utilizada em uma planta de refino. Na sequência, as aplicações da tecnologia IGCC são exemplificadas com três exemplos reais em funcionamento no mundo. A refinaria do vale do Paraíba é utilizada como estudo de caso para a implantação de uma planta IGCC, utilizando 100% do coque verde de petróleo produzido como matéria prima para a gaseificação, tendo como objetivo a produção exclusiva de energia elétrica para a geração de dividendos à refinaria. A análise termodinâmica da planta apresentou eficiênci... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: The greater environmental restrictions imposed by authorities around the world, in the sense of seeking to reduce levels of pollutant emissions, as well as the growing scarcity of mineral resources such as oil, impose on some countries the real need to invest in new technologies that best utilize available resources with less aggression to the environment combined with greater revenue generation. In this sense the Integrated Gasification Combined Cycle (IGCC) technology is presented as a possibility to achieve these objectives, including for countries such as Brazil that has large oil reserves and that has the need to increase its production of inputs such as hydrogen, steam and electricity. This paper presents a brief review of the literature on oil refining, gasification of waste from refining and IGCC technology in its general aspects, addressing the main components of the system and how this technology can be used in a refining plant. Following, the applications of the IGCC technology are exemplified with three real examples in operation in the world. The Paraíba Valley Refinery is used as a case study for the implementation of an IGCC plant, using 100% of the Petcoke produced as a raw material for gasification, with the objective of producing exclusively electric energy for generation of dividends to the refinery. The thermodynamic analysis of the plant presented net efficiency in electricity production of 41,2% with a production capacity of 260 MW. The economic analysis... (Complete abstract click electronic access below) / Mestre

Failure mechanisms in large scale open pit slopes are more complex than could be considered through conventional slope design methods. Pit slope behaviour must be predicted accurately, because for very deep open pits, a small change of slope angle can have serious technical and economic consequences. Failure of hard rock slopes often involves both failure along naturally existing weakness planes and failure of intact rock. Without an advanced understanding of combined rock slope failure mechanisms, the validity of commonly applied methods of large scale slope analysis is questionable. The problem was investigated by means of a toolbox approach, in which a wide range of slope stability analysis methods were used and compared to address specific problems arising during slope design optimisation of the Cadia Hill Open Pit, NSW. In particular, numerical modelling is an advanced tool to obtain insight into potential failure mechanisms and to assist the slope design process. The distinct element method was employed to simulate complex rock slope failure, including fracture extension, progressive step-path failure and brittle failure propagation, which were previously often considered unimportant or too difficult to model. A new, failure-scale-dependent concept for the categorisation of slope failures with six categories ranging from 0 (stable) to 5 (overall slope failure) was suggested to assist risk-based slope design. Parametric slope modelling was conducted to determine the interrelationship between proposed categories and critical slope/discontinuity parameters. Initiation and progression of complex slope failure were simulated and described, which resulted in an advanced understanding of combined slope failure mechanisms and the important role of rock bridges in large scale slope stability. A graphical presentation of the suggested slope failure categories demonstrated their interrelationship to varied slope/discontinuity parameters. Although large scale slope analyses will always involve data-limited systems, this investigation shows that comprehensive, conceptual modelling of slope failure mechanisms can deliver a significantly improved insight into slope behaviour, so that associated slope failure risks can be judged with more confidence. The consideration of combined slope failure mechanisms in the analysis of large scale open pit slopes is essential if slope behaviour is to be realistically modelled.

The Formulary Approach to the Taxation of Transnational Corporations: A Realistic Alternative? Synopsis The central hypotheses of this thesis are: that global formulary apportionment is the most appropriate method for the taxation of transnational corporations (TNCs) in lieu of the present system commonly referred to as the separate accounting/arm's length method; and that it is essential, in order to implement the proposed global formulary model, to create an international organisation which would fulfil, in the taxation field, a role equivalent to that of the World Trade Organisation (WTO) in international trade. The world economy is fast integrating and is increasingly dominated by the activities of transnational enterprises. These activities create a dual tax problem for various revenue authorities seeking to tax gains derived thereon: Firstly, when two or more countries entertain conflicting tax claims on the same base, there arises what is commonly referred to as a double taxation problem. Secondly, an allocation problem arises when different jurisdictions seek to determine the quantum of the gains to be allocated to each jurisdiction for taxation purposes. The traditional regime for solving both the double taxation and the allocation problem is enshrined in a series of bilateral treaties signed between various nations. These are, in general, based on the Organisation for Economic Co-operation and Development (OECD) Model Treaty.1 It is submitted, in this thesis, that while highly successful in an environment characterised by the coexistence of various national taxation systems, the traditional regime lacks the essential attributes suitable to the emerging 'borderless world'. The central theme of this thesis is the allocation problem. The OECD Model attempts to deal with this issue on a bilateral basis. Currently, the allocation problem is resolved through the application of Articles 7 and 9 of the OECD Model. In both instances the solution is based on the 'separate enterprise' standard, also known as the separate entity theory. This separate accounts/arm's length system was articulated in the 1930s when international trade consisted of flows of raw materials and other natural products as well as flows of finished manufactured goods. Such trade is highly visible and may be adequately valued both at the port of departure or at the port of entry in a country. It follows that within this particular system of international trade the application of the arm's length principle was relatively easy and proved to be extremely important in resolving both the double taxation and apportionment problems. Today, however, the conditions under which international trade is conducted are substantially different from those that prevailed until the 1960s. * Firstly, apart from the significant increase in the volume of traditionally traded goods, trade in services now forms the bulk of international exchanges. In addition, the advent of the information age has dramatically increased the importance of specialised information whose value is notoriously difficult to ascertain for taxation purposes. * Secondly, the globalisation phenomenon which gathered momentum over the last two decades has enabled existing TNCs to extend their global operations and has favoured the emergence of new transnational firms. Thus, intra-firm trade conducted outside market conditions accounts for a substantial part of international trade. * Thirdly, further economic integration has been achieved following the end of the Cold War and the acceleration of the globalisation phenomenon. In this new world economic order only TNCs have the necessary resources to take advantage of emerging opportunities. The very essence of a TNC is 'its ability to achieve higher revenues (or lower costs) from its different subsidiaries as a whole compared to the results that would be achieved under separate management on an arm's length basis.'2 Yet, the prevailing system for the taxation of TNCs overlooks this critical characteristic and is therefore incapable of fully capturing, for taxation purposes, the aggregate gains of TNCs. The potential revenue loss arising from the inability of the present system to account for and to allocate synergy gains is substantial. It follows that the perennial questions of international taxation can no longer be addressed within the constraints of the separate entity theory and a narrow definition of national sovereignty. Indeed, in order to mirror the developments occurring in the economic field, taxation needs to move from a national to an international level. Moreover, a profound reform of the system is imperative in order to avoid harmful tax competition between nations and enhance compliance from TNCs. Such a new international tax system needs to satisfy the test of simplicity, equity, efficiency, and administrative ease. To achieve these objectives international cooperation is essential. The hallmark of international cooperation has been the emergence, after World War II, of a range of international organisations designed to facilitate the achievement of certain goals deemed essential by various nations. The need for an organisation to deal specifically with taxation matters is now overwhelming. Consequently, this thesis recommends the creation of an international organisation to administer the proposed system. The main objective of this international organisation would be to initiate and coordinate the multilateral application of a formulary apportionment system which, it is suggested, would deal in a more realistic way with 'the difficult problems of determining the tax base and allocating it appropriately between jurisdictions'.3 The global formulary apportionment methodology is derived from the unitary entity theory. The unitary theory considers a TNC as a single business which, for convenience, is divided into 'purely formal, separately-incorporated subsidiaries'.4 Under the unitary theory the global income of TNCs needs to be computed, then such income is apportioned between the various component parts of the enterprise by way of a formula which reflects the economic contribution of each part to the derivation of profits. The question that arises is whether the world of international taxation is ready for such a paradigm shift. It is arguable that this shift has already occurred albeit cautiously and in very subtle ways. Thus, the latest of the OECD Guidelines on the transfer pricing question provides that 'MNE [Multinational Enterprise] groups retain the freedom to apply methods not described in this Report to establish prices provided those prices satisfy the arm's length principle in accordance with these Guidelines.'5 Arguably, the globalisation process has created 'the specific situation' allowed for by the OECD. This thesis, therefore, explores the relative obsolescence of the bilateral approach to the taxation of TNCs and then suggests that a multilateral system is better adapted to the emerging globalised economy. The fundamental building blocks of the model proposed in this thesis are the following: * First, the administration and coordination of the proposed system is to be achieved by the creation of a specialised tax organisation, called Intertax, to which member countries would devolve a limited part of their fiscal sovereignty. * Second, in order to enable the centralised calculation of TNC's profits, the proposed system requires the formulation of harmonised methods for the measurement of the global profits of TNCs. Therefore, the efforts of the International Accounting Standards Committee (IASC) to produce international accounting standards and harmonised consolidation rules must be recognised and, if needs be, refined and ultimately implemented. * Third, the major function of Intertax would be to determine the commercial profits of TNCs on a standardised basis and to apportion the latter to relevant countries by way of an appropriate formula/formulas. Once this is achieved, each country would be free, starting from its share of commercial profits, to determine the taxable income in accordance with the particular tax base that it adopts and, ultimately, the tax payable within its jurisdiction. In the proposed system, therefore, a particular country would be able to independently set whatever depreciation schedules or investment tax credits it chooses, and adopt whatever tax accounting rules it deems fit relative to its policy objectives. Moreover, this thesis argues that the global formulary apportionment model it proposes is not dramatically opposed to the arm's length principle. Indeed, it suggests that the constant assumption to the contrary, even with regard to the usual formulary apportionment methodology, is extravagant because both methodologies are based on a common endeavour, that is, to give a substantially correct reflex of a TNC's true profits. It has often been objected that global formulary apportionment is arbitrary and ignores market conditions. This thesis addresses such concerns by rejecting the application of a single all-purpose formula. Rather, it recognises that TNCs operating in different industries require different treatment and, therefore, suggests the adoption of different formulas to satisfy specific industry requirements. For example, the formula applicable to a financial institution would be different to that applicable to the pharmaceutical industry. Each formula needs to be based on the fundamental necessity to capture the functions, taking into consideration assets used, and risks assumed within that industry. In addition, if the need arises, each formula should be able to be fine-tuned to fit specific situations. Moreover, it is also pertinent to note that the OECD already accepts 'the selected application of a formula developed by both tax administrations in cooperation with a specific taxpayer or MNE group...such as it might be used in a mutual agreement procedure, advance transfer pricing agreement, or other bilateral or multilateral determination.'6 The system proposed in this thesis can thus be easily reconciled with the separate accounting/arm's length which the OECD so vehemently advocates. Both models have the same preoccupations so that what is herein proposed may simply be characterised as an institutionalised version of the system advocated by the OECD. Multilateral formulary apportionment addresses both the double taxation and the allocation problems in international taxation. It resolves the apportionment question 'without depending on an extraordinary degree of goodwill or compliance from taxpayers.'7 It is therefore submitted that, if applied on a multilateral basis with a minimum of central coordination, it also seriously addresses the double taxation problem. Indeed, it is a flexible method given that different formulas may be devised to suit the needs of TNCs operating in different sectors. Consequently, formulary apportionment understood in this sense, is a realistic alternative to the limitations of the present system.