The Executive Yuan checked through ' land tax law 34th revised the draft ' on August 29 , the 96th year of the Republic of China, basis should revise the draft, to already suitable ' once-in-a-lifetime ' private residence land used for preferential land owner of tax rate, selling the land used for private residence again, and the person who accords with relevant regulation terms, can be once again suitable and private land used for preferential 10% of the lessons of tax rate of residence seek the land value increment tax. What influence will be there to fiscal revenues , society's fair , the economic efficiency and the tax administration this research is implementation probing into this policy through the questionnaire way? This research real example result is done into the following conclusion, first: Keep current " once-in-a-lifetime " private residence preferential tax rate and " purchase the refund of tax outside again ", revise and enlarge the preferential measure of relaxing " not restricting once-in-a-lifetime ", hide the considering of loss of tax revenues after implementing. Second: Relax personal preferential measure that house " not restricting once-in-a-lifetime ", must stipulate the condition " in 5 years before selling " among them, do not have for using or hiring out", will cause the persons who will use by oneself with for opening or tax among the lessor to donate and bear unfairly, and apt to give birth to and seek and receive both sides to dispute , increase the puzzlement of administrative litigation in vain. Third: Relax the preferential measure " not restricting once-in-a-lifetime " in the private residence , will be counted more largly and relatively have the ability to change the room because of the house level ground which the high income person has, it is relatively large and can be lightenned the tax interests of donating the burden. The house level ground that the low income person has is counted smaller and relatively has no ability to change the room, and get the unfairness phenomenon with less interests of lightenning taxes and donating the burden. Fourth: Relax the preferential measure " not restricting once-in-a-lifetime " in the private residence , will improve general people and change the will which will purchase the new room. The fifth: Relax the preferential measure " not restricting once-in-a-lifetime " in the private residence, equate government's tax subsidy to the person who sells private residence, will cause the improper disposition of resources , produce meaningless losses of the society.

Mining operations lead to considerable land disturbance and accumulation of large amounts of waste rock that may contain elevated concentrations of hazardous substances. Without proper capping, they may have considerable negative environmental impact on different spheres of the Earth. Capping of waste rock with a soil cover re-creates the water and nutrient regimes required for the growth of native plants and returns biological productivity and biodiversity of the land to a condition similar to that existing before site disturbance. In many cases the area of disturbance is composed of coarse-textured materials with low water retention properties, which are not desirable in semi-arid zones. This study was conducted to determine (1) whether a considerable increase of water storage is possible after separation of coarse-textured soil into size fractions and layering them in such a way that the finer fraction overlies the coarser fraction; and (2) whether such soil covers are susceptible to preferential flow under various initial and boundary conditions and what influence this type of flow has on residence time. Four types of soil covers were constructed in chambers: homogeneous covers composed of natural sand, two-layered covers with abrupt and gradual interlayer transitions, and four layered soil covers with abrupt transitions. Soil water storage was measured at field capacity (FC). Soil covers were tested under two types of lower boundary conditions: gravel layer and -25-cm matric potential. Flow stability was assessed during intermittent and constant ponded infiltrations. Water storage capacities (WSCs) for soil covers with -25-cm matric potential at the bottom of a cover were additionally simulated in HYDRUS-1D. Water storage capacities increased with the number of layers under both lower boundary conditions. Two-layered covers with a transition layer had slightly lower water storage than the same cover without the transition, due to a decreased hydraulic contrast at the layer interface. Simulated WSCs under -25-cm matric potential at the bottom were in satisfactory agreement with measured WSCs. The wetting front was stable in the homogeneous cover under both initially dry and FC conditions and in the two-layered cover with a gradual transition under initially dry water content during intermittent ponded infiltration. Unstable flow was observed only in the two-layered soil cover under both initial water contents. Other covers were partially unstable under initially air-dry and FC conditions. Generally, the wetting front was more diffuse at FC. Flow in all covers was stable under constant ponded infiltration. The residence time of water increased with the increase in the number of layers under both types of infiltration. Results of the study show that WSC and residence time do increase with increasing number of layers in soil covers, where layers are composed of different fractions of coarse-textured soil. In addition, tested soil covers have shown limited susceptibility to preferential flow even when layered into finer-over-coarser soil systems.

A better understanding of the hydrogeology of mine waste rock and cover systems is essential for the quantification, prediction and reduction of metals loading to the receiving environment. A series of experiments were conducted on an instrumented intermediate-scale waste rock pile at the Cluff Lake Mine in Saskatchewan to investigate the changes in flow and solute transport within coarse waste rock under three different surface conditions. Following these studies, the waste rock pile was deconstructed, structures were mapped, and samples were collected for physical characterization and pore water extraction. The internal structure of the waste rock pile was more important than the texture and topography under the free-dumped and ripped/leveled surface, while the surface condition was found to be the dominant control on spatial and temporal variability of outflow from the waste rock with the covered surface. Data from a deuterium tracer test, lysimeter outflow, and from TDR probes were used to derive estimates of the maximum and an average pore water velocity through the uncovered and the covered waste rock. An average pore water velocity through the matrix materials of the uncovered waste rock was approximately 1.5 m/yr and maximum preferential flow velocities were as high as 5 m/day. The post-cover pressure wave velocity of 0.1 to 1 m/day is inferred from outflow and TDR data, and average pore water velocities (0.39 m/y and 0.73 m/y) are calculated by the water flux and tracer methods, respectively. The distribution of the tracers in pore water and the internal structure were mapped during a detailed deconstruction of the waste rock pile and attempts were made to link the data to the spatial and temporal patterns of lysimeter outflow. The pore water chloride concentrations and the deuterium values did not provide conclusive data necessary to link the spatial and temporal patterns observed in the lysimeter hydrographs to internal structure; however, it provided insight into the internal flow mechanisms and water residence times.

Molecular imprinting, a common method used in separations and chromatography to isolate specific molecules via surface binding, has been adapted for applications in biomaterials and related sciences. The objective of this study was to determine the effectiveness of different approaches to molecular imprinting by testing for preferential binding of protein on polysiloxane scaffold surfaces. To test preferential rebinding, the scaffolds were exposed to a mixture of the template protein and a competitor protein with similar size but different chemistry. Lysozyme-imprinted polymers rebound 8.13 0.99% of lysozyme without any competition and 5.1 0.3% of the protein during competition. Lysozyme C peptide was imprinted into polysiloxane scaffolds to investigate the epitope approach to molecular imprinting. Without competition, 8.95 11.53% of the lysozyme preferentially bound to the scaffolds, while under competition 1.85 9.47% bound to the scaffolds. Lastly, bone morphogenetic protein 2 (BMP-2) was imprinted into the polymer scaffolds. Results revealed that BMP-2 imprinted scaffolds bound 10.09 6.625% under noncompetitive conditions and a very small 0.65 4.55% during competition. Trends of preferential binding via peptide imprinting and BMP-2 imprinting can be seen, and show promise in future tissue engineering material applications and biomaterial compatibility.

Crew planning is a complex optimization problem that usually is divided into two separate parts, pairing and rostering. In the rostering process crewmembers are assigned a personal roster, a schedule, for the next coming time period. In order for the crew to have an influence on their roster, SAS have implemented a Preferential Bidding System (PBS) where the crew has the ability to express their wishes regarding their roster, formulated as bids. Generally there is an outspoken dissatisfaction among the crew about PBS and how it works and therefore the questions were raised of how the system could be more transparent and how the bid fulfillment could be communicated both internally and externally. The performed analysis was made with regard to bidding pattern and bid fulfillment and was both quantitative and qualitative. The quantitative part consisted of a thorough review of historic data (delimited to only four months) and a questionnaire, targeting the whole crew collective, was set up as a complementary qualitative analysis. In this thesis the work and result is presented. The result of the analysis shows that satisfaction felt by the crew cannot be directly compared to bid fulfillment as it is measured today. The major aspects of improving the PBS should include a simplification regarding mainly bid types, but also actions in order to increase the transparency of the system and awareness. The recommendation to SAS is to present statistics to crew for each bid type regarding number of placed bids, number of possible fulfillments and how much that is fulfilled thus visualizing the possibility to get a bid fulfilled. A revised range of bid types have also been recommended along with a few minor changes.

A better understanding of the hydrogeology of mine waste rock and cover systems is essential for the quantification, prediction and reduction of metals loading to the receiving environment. A series of experiments were conducted on an instrumented intermediate-scale waste rock pile at the Cluff Lake Mine in Saskatchewan to investigate the changes in flow and solute transport within coarse waste rock under three different surface conditions. Following these studies, the waste rock pile was deconstructed, structures were mapped, and samples were collected for physical characterization and pore water extraction. The internal structure of the waste rock pile was more important than the texture and topography under the free-dumped and ripped/leveled surface, while the surface condition was found to be the dominant control on spatial and temporal variability of outflow from the waste rock with the covered surface. Data from a deuterium tracer test, lysimeter outflow, and from TDR probes were used to derive estimates of the maximum and an average pore water velocity through the uncovered and the covered waste rock. An average pore water velocity through the matrix materials of the uncovered waste rock was approximately 1.5 m/yr and maximum preferential flow velocities were as high as 5 m/day. The post-cover pressure wave velocity of 0.1 to 1 m/day is inferred from outflow and TDR data, and average pore water velocities (0.39 m/y and 0.73 m/y) are calculated by the water flux and tracer methods, respectively. The distribution of the tracers in pore water and the internal structure were mapped during a detailed deconstruction of the waste rock pile and attempts were made to link the data to the spatial and temporal patterns of lysimeter outflow. The pore water chloride concentrations and the deuterium values did not provide conclusive data necessary to link the spatial and temporal patterns observed in the lysimeter hydrographs to internal structure; however, it provided insight into the internal flow mechanisms and water residence times.

Since the inception of the General Agreement on Tariffs and Trade (GATT) in 1947, traditional trade barriers like tariffs and quotas were no longer at the heart of trade disputes under the multilateral trade framework. The economic interdependence trend has brought a number of social issues to the forefront of the international scene, and the conflict between trade values and social values have soon become the new theme of trade conflicts at the current stage. Hence, international trade rules were urged to address issues other than economic concerns, such as environmental protection, cultural value preservation and human rights. Clashes between trade liberalization and social values are harshly criticized for their alleged negative impacts on issues like equality, freedom, social justice, environment and culture. The World Trade Organization (WTO), as the only multilateral trade regime, is arguably extending its competence in dealing with conflicts other than trade issues. However, the conflicts are made more incomprehensible due to the absence of a clear and reconciled order in both substantive and procedure senses. This research is based on the aforementioned concerns, and focuses on the relationship between trade liberalization and a specific spot among the enormous range of social values: Trade in Culture. Departing from domestic regime, the research is going to critically evaluate domestic state of law and policies under the realm of WTO rules, in order to carry out their interactions with WTO regime. By analyzing to what extent they collide with each other, and the possible alternatives to develop cultural trade, the research considers the development of cultural trade in the way that is more responsive to the real problems of current restraints presented at the domestic level, so that implications to the WTO legal framework can be drawn.

A better understanding of the hydrogeology of mine waste rock and cover systems is essential for the quantification, prediction and reduction of metals loading to the receiving environment. A series of experiments were conducted on an instrumented intermediate-scale waste rock pile at the Cluff Lake Mine in Saskatchewan to investigate the changes in flow and solute transport within coarse waste rock under three different surface conditions. Following these studies, the waste rock pile was deconstructed, structures were mapped, and samples were collected for physical characterization and pore water extraction. The internal structure of the waste rock pile was more important than the texture and topography under the free-dumped and ripped/leveled surface, while the surface condition was found to be the dominant control on spatial and temporal variability of outflow from the waste rock with the covered surface. Data from a deuterium tracer test, lysimeter outflow, and from TDR probes were used to derive estimates of the maximum and an average pore water velocity through the uncovered and the covered waste rock. An average pore water velocity through the matrix materials of the uncovered waste rock was approximately 1.5 m/yr and maximum preferential flow velocities were as high as 5 m/day. The post-cover pressure wave velocity of 0.1 to 1 m/day is inferred from outflow and TDR data, and average pore water velocities (0.39 m/y and 0.73 m/y) are calculated by the water flux and tracer methods, respectively. The distribution of the tracers in pore water and the internal structure were mapped during a detailed deconstruction of the waste rock pile and attempts were made to link the data to the spatial and temporal patterns of lysimeter outflow. The pore water chloride concentrations and the deuterium values did not provide conclusive data necessary to link the spatial and temporal patterns observed in the lysimeter hydrographs to internal structure; however, it provided insight into the internal flow mechanisms and water residence times. / Science, Faculty of / Earth, Ocean and Atmospheric Sciences, Department of / Graduate

The preferential procurement policy objective of granting SMMEs preference in the allocation of government contracts is to guarantee a level playing field by granting access to the market. Yet, it is unclear what the current position of SMMEs is in participating in preferential procurement. SMMEs face obstacles that arise from inadequate resources availability in participating in preferential procurement. The purpose of this research report is primarily to explore the perceptions of the owner/and manager of SMMEs regarding significant resources that are required to influence involvement and participation in preferential procurement. Furthermore, to also explore the impact of participation in preferential procurement on employment generation.This descriptive quantitative research looks at a sample of 100 SMMEs from Gauteng that have been involved in preferential procurement at least once within a period of three years to date of participation in this study.The self administered web-based questionnaire was used to investigate perception of SMMEs on significance of resources that influence involvement and participation in preferential procurement and how their participation impacted employment generation.The results of the study indicated that SMMEs perceive administrative and supply capacity resources as the most significant resources to participate successfully. It further provided evidence of positive impact participation has on SMMEs growth in relation to employment generation.In contrast, the findings suggest that information resource is the least significant resource required to participate in preferential procurement. Lastly the results suggested that micro enterprises place less significance on supply capacity resource. / Dissertation (MBA)--University of Pretoria, 2012. / Gordon Institute of Business Science (GIBS) / unrestricted

Detection of unexpectedly high concentrations of agricultural pollutants in ground water have inspired investigations of the role of preferential movement of chemicals through agricultural soils. This research focuses on preferential flow and solute transport processes and the effects of agricultural management practices on these processes. Experimental methods for monitoring preferential flow and solute transport in the field as well as a stochastic, physically-based model for predicting water flow and transport of non-reactive chemicals in heterogeneous soils with naturally occurring macropores were developed and evaluated. Field experiments, aimed at monitoring the occurrence of preferential flow and solute transport, were conducted in a conventionally-tilled and a no-till soybean field in the Coastal Plain of Virginia. A rainfall simulator was used to apply a one-hour storm at rates of 5.0, 6.5 and 7.5 cm/hr to six 1.83 by 1.83 m plots. Chloride was added to the water to serve as a non-reactive tracer. Electrical conductivity equipment provided a useful method for monitoring solute transport. The moisture and solute conditions, observed during a 28-hour period after the start of the rainfall event, clearly indicated the occurrence of preferential flow and solute movement in the field plots. The variability of the solute concentrations in the field plots was generally higher in the no-till plots than in the conventionally-tilled plots. The plots that received rain at 6.5 and 7.5 cm/hr showed more variability than the plots that received rain at 5 cm/hr. The observed solute concentrations indicated that if the solute transport would have taken place by advection only, 61% of the solute transport in the conventionally-tilled plots and 50% of the solute transport in the no-till plots could be attributed to preferential flow. A physically-based, finite element model for simulating flow and solute transport in variably-saturated soils with macropores (MICMAC) was developed. Flow and solute transport are described by the Richards' equation and the convection-dispersion equation. Flow in the macropores is described by the Hagen-Poiseuille equation. An axisymmetric coordinate system is used to simulate the flow and solute transport from the macropore into the surrounding soil matrix, assuming a vertically oriented, surface-vented, cylindrical macropore. Flow and solute transport between the macropore and the soil matrix are driven by the pressure head at the macropore-matrix boundary. To assess the natural heterogeneity of the soil properties a stochastic component was added to the model. Flow and solute transport at the field scale were simulated by regarding the field as a collection of statistically independent, non-interacting vertical soil columns, using Monte Carlo simulation. The sensitivity analysis of the model indicated that, for a soil with macropores, the model is most sensitive to the saturated water content of the soil matrix, the initial moisture content, and the rainfall rate. The model is not very sensitive to the macropore dimensions. Examination of the stochastic approach indicated that the representation of a heterogeneous field as a collection of non-interacting stream columns may substantially underestimate water and solute leaching. A change of 5% in the soil properties of the neighboring soil columns may underpredict the solute leaching, 24 hours after a rainstorm, by 157% for a soil column with a macropore, and by 58% for a soil column without a macropore. These differences decreased to 47% and 8%, respectively, 168 hours after the rainfall. Field application of the model suggested that the model underestimates the leaching of water and solutes from the root zone. However, the computed results were substantially better than the results obtained when no preferential flow component was included in the model. The model performed best under conditions that favored preferential flow, i.e., a high rainfall rate and high initial moisture conditions. The simulated and observed solute concentrations in the root zone agreed reasonably well, although the maxima of the observed data were generally higher than those of the simulated data. / Ph. D.