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A computer program based on the finite element procedure was modified to analyze the multipass effect of rubber-tired vehicles on soil compaction. The wheel-soil interaction was modeled as an axisymmetric problem by approximating the elliptical wheelsoil contact area with an equivalent circular area. A hyperbolic stress-strain relationship was used to model the nonlinear material characteristics of the soil. The boundary load conditions were based on contact area and contact pressure data for a standard tire. The finite element program developed was verified by conducting a linear elastic analysis of a circular flexible footing problem and comparing the results with closed form solution. The results of the finite element analysis agreed well with the closed form solution. The effects of soil type, wheel-soil contact area, and multiple wheel loading on soil compaction were analyzed. The results of the analyses provided information on soil displacement, stress distribution, and volumetric strain. Residual volumetric strain contours, developed after each loading and unloading cycle (simulating the passage of a wheel), showed zones of maximum compaction and the propagation of compaction zones as a function of the number of wheel loadings. A major portion (80% - 90%) of the total residual volumetric strain was found to occur during the first wheel pass. The rate of increase in volumetric strain dropped noticeably as the number of passes increased. As expected, results of the analysis show that for a given vehicle weight, the use of large tires minimizes the degree of compaction. / Master of Science

Christiansburg and Cambria, being adjacent to one another, have considered at various times the idea of merging. A study of a proposed consolidated town shows such a project is feasible. In determining the advisability of a consolidated town, the finances of such a town were investigated. A consolidation will have an effect on both income and expenditures. / Master of Science

Résumé : Ce projet de recherche s’inscrit dans le cadre d’une requête de l’entreprise partenaire, Golder Associés Ltée. Cette dernière s’interrogeait sur la consolidation d’un résidu minier épaissi, une approche de plus en plus utilisée dans le domaine de la gestion des aires de déposition des résidus miniers. Ce type de matériau est épaissi jusqu’à un point où une fois déposé, il ne connaît pas ou peu de ségrégation, rejette moins d’eau et possède généralement un angle de repos plus grand que les résidus conventionnels. L’intérêt de cette approche dans le cadre de cette étude consiste en la réduction des empreintes des aires de déposition par la combinaison des résidus épaissis et des rehaussements par l’amont. La consolidation de ce type de résidus a été peu étudiée depuis leur développement. En rassemblant les observations rapportées dans les écrits scientifiques, il est possible de ressortir que le mécanisme physique générant la dissipation des pressions interstitielles en excès et le tassement au moment de la déposition est essentiellement la consolidation sous le poids propre. Un essai en colonne de tassement instrumentée de transmetteurs de pression a permis l’étude de la consolidation sous le poids propre en termes de dissipation des pressions d’eau avec une grande précision. Un essai en consolidomètre a permis de définir la compressibilité du matériau durant cette étape de consolidation sous le poids propre avec une précision acceptable. Les résultats expérimentaux ont été reproduits à l’aide du modèle CS2 suite à quelques ajustements des relations constitutives. CS2 considère la consolidation sous le poids propre et les grandes déformations d’une déposition instantanée. Le rapprochement entre le modèle CS2 et les résultats expérimentaux est sans équivoque et permet de prendre connaissance de certains aspects de la consolidation sous le poids propre qui étaient peu détaillés jusqu'à maintenant dans les écrits scientifiques. L’importance de la consolidation sous le poids propre et son intégration dans le plan de déposition proposé par l’entreprise partenaire a été évaluée à l’aide du logiciel SIGMA/W. Les capacités de ce logiciel ont tout d’abord été étudiées en 1D. Ces vérifications visaient la considération de la consolidation sous le poids propre tout en examinant la formulation de SIGMA/W pour un remplissage progressif. Ces simulations 1D ont pu être comparées aux résultats du modèle CS4, un modèle calqué sur CS2 qui permet un remplissage progressif. Finalement, une campagne de simulation à grande échelle en 2D visant la simulation d’une aire de déposition de résidus épaissis a permis d’examiner les éléments importants dans la considération de ce mécanisme à l’aide du logiciel commercial SIGMA/W. Il en ressort que le logiciel SIGMA/W n’est pas le logiciel idéal pour simuler la déposition progressive de résidus épaissis en considérant la consolidation sous le poids propre et ce pour maintes raisons. Les résultats de cette étude viennent situer l’importance de la consolidation sous le poids propre dans les résidus épaissis et fournissent une base solide pour la compréhension et la modélisation numérique de ce mécanisme en 1D ou en 2D. // Abstract : This research project was done through an academic partnership between the Université de Sherbrooke and Golder Associés Ltée., a mining consultant from Montréal. The latter had interrogations at regarding consolidation mechanisms controlling thickened tailings deposition, a relatively new approach in tailings management. This type of material are thickened to a point from which they don’t show any segregation, they expulse less water and can be stacked with a greater beach angle than conventional tailings. The combination of this method with the upstream raising method results in the possible reduction of the footprint of the tailings disposal facility. Thickened tailings have not been studied extensively. However, by gathering available information from the existing technical literature, it is apparent that the sole mechanism creating both a dissipation of excess pore water pressure and a settlement following deposition is self-weight consolidation. A settling column monitored with pressure transmitters was used to define accurately the self-weight consolidation process in terms of dissipation of excess pore water pressure. A consolidometer setup was used to define the compressibility of this material during the self-weight consolidation. Experimental results were reproduced with the numerical model CS2 which considers the self-weight consolidation and large strains. Following a few adjustments of the constitutive relationships, the numerical reproduction is clear; it represents closely the experimental results. This made it possible to document certain elements that were not well defined in the technical literature about the self-weight consolidation. The use of the finite element model SIGMA/W and its capability to consider self-weight consolidation within a tailings deposition scheme were evaluated. Firstly, the model capabilities were verified through 1D simulations that helped to document the method to adopt to model the self-weight consolidation. The formulation of SIGMA/W related to the sequential tailings placement was also studied during this phase. A comparison with the model CS4 was also performed. Secondly, the tailings disposal facility was modeled at large scale by including the sequential tailings placement and the consideration of the self-weight consolidation for each deposition. This process allowed evaluating the capabilities of SIGMA/W in large scale analysis. It appears that this numerical tool presents some numerical weaknesses especially with regards to the sequential tailings placement. Moreover, the results of this study place the self-weight consolidation of hard rock thickened mine tailings as an important mechanism that needs to be considered in a deposition scheme as it controls the short term displacements of the impoundment. Finally, they document the self-weight consolidation mechanism and provide reliable information for modelling this process in one or two-dimensional numerical analysis.

Résumé : Ce projet de recherche s’inscrit dans le cadre d’une requête de l’entreprise partenaire, Golder Associés Ltée. Cette dernière s’interrogeait sur la consolidation d’un résidu minier épaissi, une approche de plus en plus utilisée dans le domaine de la gestion des aires de déposition des résidus miniers. Ce type de matériau est épaissi jusqu’à un point où une fois déposé, il ne connaît pas ou peu de ségrégation, rejette moins d’eau et possède généralement un angle de repos plus grand que les résidus conventionnels. L’intérêt de cette approche dans le cadre de cette étude consiste en la réduction des empreintes des aires de déposition par la combinaison des résidus épaissis et des rehaussements par l’amont. La consolidation de ce type de résidus a été peu étudiée depuis leur développement. En rassemblant les observations rapportées dans les écrits scientifiques, il est possible de ressortir que le mécanisme physique générant la dissipation des pressions interstitielles en excès et le tassement au moment de la déposition est essentiellement la consolidation sous le poids propre. Un essai en colonne de tassement instrumentée de transmetteurs de pression a permis l’étude de la consolidation sous le poids propre en termes de dissipation des pressions d’eau avec une grande précision. Un essai en consolidomètre a permis de définir la compressibilité du matériau durant cette étape de consolidation sous le poids propre avec une précision acceptable. Les résultats expérimentaux ont été reproduits à l’aide du modèle CS2 suite à quelques ajustements des relations constitutives. CS2 considère la consolidation sous le poids propre et les grandes déformations d’une déposition instantanée. Le rapprochement entre le modèle CS2 et les résultats expérimentaux est sans équivoque et permet de prendre connaissance de certains aspects de la consolidation sous le poids propre qui étaient peu détaillés jusqu'à maintenant dans les écrits scientifiques. L’importance de la consolidation sous le poids propre et son intégration dans le plan de déposition proposé par l’entreprise partenaire a été évaluée à l’aide du logiciel SIGMA/W. Les capacités de ce logiciel ont tout d’abord été étudiées en 1D. Ces vérifications visaient la considération de la consolidation sous le poids propre tout en examinant la formulation de SIGMA/W pour un remplissage progressif. Ces simulations 1D ont pu être comparées aux résultats du modèle CS4, un modèle calqué sur CS2 qui permet un remplissage progressif. Finalement, une campagne de simulation à grande échelle en 2D visant la simulation d’une aire de déposition de résidus épaissis a permis d’examiner les éléments importants dans la considération de ce mécanisme à l’aide du logiciel commercial SIGMA/W. Il en ressort que le logiciel SIGMA/W n’est pas le logiciel idéal pour simuler la déposition progressive de résidus épaissis en considérant la consolidation sous le poids propre et ce pour maintes raisons. Les résultats de cette étude viennent situer l’importance de la consolidation sous le poids propre dans les résidus épaissis et fournissent une base solide pour la compréhension et la modélisation numérique de ce mécanisme en 1D ou en 2D. // Abstract : This research project was done through an academic partnership between the Université de Sherbrooke and Golder Associés Ltée., a mining consultant from Montréal. The latter had interrogations at regarding consolidation mechanisms controlling thickened tailings deposition, a relatively new approach in tailings management. This type of material are thickened to a point from which they don’t show any segregation, they expulse less water and can be stacked with a greater beach angle than conventional tailings. The combination of this method with the upstream raising method results in the possible reduction of the footprint of the tailings disposal facility. Thickened tailings have not been studied extensively. However, by gathering available information from the existing technical literature, it is apparent that the sole mechanism creating both a dissipation of excess pore water pressure and a settlement following deposition is self-weight consolidation. A settling column monitored with pressure transmitters was used to define accurately the self-weight consolidation process in terms of dissipation of excess pore water pressure. A consolidometer setup was used to define the compressibility of this material during the self-weight consolidation. Experimental results were reproduced with the numerical model CS2 which considers the self-weight consolidation and large strains. Following a few adjustments of the constitutive relationships, the numerical reproduction is clear; it represents closely the experimental results. This made it possible to document certain elements that were not well defined in the technical literature about the self-weight consolidation. The use of the finite element model SIGMA/W and its capability to consider self-weight consolidation within a tailings deposition scheme were evaluated. Firstly, the model capabilities were verified through 1D simulations that helped to document the method to adopt to model the self-weight consolidation. The formulation of SIGMA/W related to the sequential tailings placement was also studied during this phase. A comparison with the model CS4 was also performed. Secondly, the tailings disposal facility was modeled at large scale by including the sequential tailings placement and the consideration of the self-weight consolidation for each deposition. This process allowed evaluating the capabilities of SIGMA/W in large scale analysis. It appears that this numerical tool presents some numerical weaknesses especially with regards to the sequential tailings placement. Moreover, the results of this study place the self-weight consolidation of hard rock thickened mine tailings as an important mechanism that needs to be considered in a deposition scheme as it controls the short term displacements of the impoundment. Finally, they document the self-weight consolidation mechanism and provide reliable information for modelling this process in one or two-dimensional numerical analysis.

M.Com. (Financial Management) / Mergers and acquisitions (M&A) is a thoroughly researched area in finance. However, some basic concerns still remain unresolved such as the measurements of corporate performance post M&A (Agrawal, Jaffe & Mandelker, 1992:1605. In this study, the impact of M&A on corporate performance of South African listed companies in the financial sector was investigated. The primary goal was to determine if corporate performance post M&A does actually change. Share price studies have had little success in relating the gains in equity value of M&A to improvements in subsequent corporate performance (Healy, Palepu & Ruback, 1992:136). Therefore, an accounting study approach was applied to determine if corporate performance changes post M&A. The accounting study utilised a quantitative approach that follows a quasi-experimental research design. This involved statistical testing to examine the accounting data of companies before (pre-testing) and after (post-testing) the M&A, to determine a change in corporate performance. Accounting ratios were applied as performance indicators and consisted of: inflation adjusted return on assets, inflation adjusted return on equity, operating profit margin and return on capital employed. None of the performance indicators indicated a statistical significant change between pre and post M&A performance. It was concluded that the sample of financial companies that engaged in M&A did not experience a significant change in corporate performance within their first financial year post M&A.

The master´s thesis deals with the issue of consolidation of financial statements. Aim of thesis is expansion of the consolidation group of new company Mlékárna Otinoves s.r.o. and subsequent evaluation of finacial situation of new consolidation group. The first part is dedicated theoretical knowledge in the area of consolidation and the second part is focused on preparation of consolidated financial statements and its evaluation.

Diploma thesis focuses primarily on influence on the expansion of consolidated group on the economic situation of the concern. Specifies individual sub-concepts related with consolidation and selected indicators for economic evaluation. Applies theoretical findings into proposal chapter where is used one of the methods of consolidation and then review of the economic situation.

The Master’s thesis is focused on the issue of the financial statement consolidation of a selected company and the subsequent evaluation of the impact of the consolidation group change on the economic situation of the concern. The first part contains the theoretical knowledge of this area, the second part includes the introduction of the concern and its current economic situation, and the last part is devoted to the consolidation of the new consolidation group and evaluation of the impact of the change on the economic situation of the concern.

The thesis describes elaboration of consolidation of company financial statement and valorisation of its economical status before extending the consolidation group and afterwards. First part of the thesis consists of theoretical basis used for consolidation of financial statement, which are later used in the practical part of the thesis, where new consolidated financial statrments related to extension of consolidation group are being made. Conclusion of the thesis includes comparison of consolidated financial statements.