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 (Specialising in Taxation) / Obesity and overweight caused by overconsumption of sugar-sweetened beverages (‘SSBs’) are a problem in South Africa, as in most countries. It was for this reason that the Minister of Finance announced in the February 2016 Budget a decision to introduce a tax on SSBs with effect from 1 April 2017 to help reduce excessive sugar intake and tackle non-communicable diseases. Previously, South Africa had introduced similar legislation but abolished it in April 2002 after a nine-year period (BDO, 2012.) In order to determine the impact of the sugar tax in South Africa, the sugar tax was compared to similar taxes implemented in other tax jurisdictions, namely, the United States of America, the United Kingdom, Mexico and Denmark, and also to other similar taxes levied in South Africa. The question which the research addressed is whether a sugar tax could be used as a tool to decrease the rising rate of obesity in South Africa and therefore to improve the general health of South Africans (effective tax). The tax on SSBs may have its shortcomings but, depending upon the administrative and support structures put in place to deal with it, it will be an effective tax. In other words, the introduction of a sugar tax should reduce overweight and obesity. / GR2018

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Elite milers, Sir Roger Bannister and Joseph Falcon, have stated that the consumption of carbonated beverages hinders the performance of aerobic events. Oxygen transport is purportedly impaired by the consumption of carbonated beverages. The research on carbonated beverages has been limited to the effects on the digestive system, gastric emptying, and thermal heat stress in animals. The purpose of this study was to investigate the effects of consuming 28 ounces of carbonated beverages per day, for three weeks, on arterial oxygen saturation (Sa0₂), serum hemoglobin concentrations (Hb), and maximal oxygen consumption (VO₂max) in experienced cyclists. Nine competitive cyclists and triathletes (aged 19-24 years, M = 21.67 years), with average weights and percent body fat of 76.51 kg and 11.4 percent respectively, were randomly assigned to a three week period of consuming 28 ounces of carbonated water or a three week period of no carbonated beverages. At the end of each three week period, a 5 c.c. blood sample was taken for Hb determination and the subjects performed a test of maximal oxygen consumption on a cycle ergometer while Sa0₂ was being monitored. The groups then crossed-over with respect to their treatment, and after another three week period, the same variables were measured. The Student's t statistic was used to compare Sa0₂, Hb, and VO₂max. The results showed no significant differences between the carbonated period (C) and the noncarbonated period (NC) in Sa0₂ (94.00 vs 93.22 %, p= 0.21), Hb (13.71 vs 14.12 g/dl, p= 0.11), and VO₂max (4.63 vs 4.65 Imin, p= 0.92). From this study, it appears that the consumption of carbonated beverages does not affect the variables associated with the oxygen carrying capacity of blood (Sa0₂ and Hb) or the test of aerobic performance (V0₂max) / Graduation date: 1992

In integrated circuit (IC) manufacturing, particulate contamination from hundreds of processe steps is a major cause of yield loss. The removal of particles is typically achieved through liquid chemical formulations aided by a sound field in the MHz frequency range. When liquid is irradiated with megasonic waves, dissolved gases play an important role in particle removal and feature damage. To take the advantage of the beneficial effect of CO₂ (aq.), this thesis describes the development and optimization of a megasonic cleaning process using a chemical system containing NH₄OH and NH₄HCO₃ at an alkaline pH in which a specific amount of aqueous CO₂ can be maintained to minimize feature damage. In addition, certain etching effects at a slightly alkaline pH were supported for achieving high particle removal. Sonoluminescence (SL) data were collected from these cleaning solutions and correlated with the cleaning performance. The intensity of SL is believed to be a sensitive indicator of transient cavitation during megasonic irradiation, which is thought to be responsible for fragile feature damage. To further analyze the SL signal with respect to the emission from hydroxyl radicals, single-band filters were used to collect the SL signal in different wavelength ranges. The study of particle removal and feature damage was performed using a single-wafer cleaning tool, MegPie® (ProSys, Inc.), which provided acoustic irradiation at a frequency of 0.925 MHz. Commercially available SiO₂ slurry with 200 ± 20 nm particles was used for particle contamination. Particle removal was investigated on both blanket SiO₂ samples and patterned samples. Feature damage studies were conducted on patterned samples by examining the number of line breakages per unit area. By adjusting the pH in NH₄OH/NH₄HCO₃ solutions from 7.8 to 8.5, the amount of CO₂ (aq.) was varied. At a pH of 8.2 with ~ 320 ppm CO₂ (aq.) in the cleaning solution, a high particle removal efficiency was achieved (> 90%) at an acoustic power intensity of 1 W/cm² for an exposure time of 60 s, and the feature damage was reduced by > 50%. For SL signal analysis, band filters in the wavelength range of (i) 280 – 305.5 nm, (ii) 300 – 340 nm, (iii) 335 – 375 nm, and (iv) 374.5 – 397.5 nm were used to resolve the SL spectrum in these wavelength ranges. The filters were sandwiched, one at a time, between the optical window and the photomultiplier tube (PMT) in the Cavitation Threshold (CT) cell. Air-, Ar-, and CO₂-containing DI water (at pH 4.53 with ~ 90 ppm aqueous CO₂) was pumped through the cell at a flow rate of 130 ml/min. The acoustic power was ramped from 0.1 to 4 W/cm² at an acoustic frequency of 0.925 MHz. The SL signal intensity showed the highest value in the ranges of 300 – 340 and 335 – 375 nm in air- and Ar-saturated DI water, which is due to the emission from excited hydroxyl radicals. These results are consistent with an SL spectrum analysis performed using expensive optical set-ups. In CO₂-containing DI water, the SL signal intensity was suppressed by a factor of 100. The methodology reported in this work is simple, inexpensive, and capable of capturing SL spectral features due to hydroxyl radicals.

This investigation evaluated the Influence of beverage carbonation and carbohydrate content on fluid replacement following exercise/thermal dehydration. Eight recreationally trained men cycled at 50% of their maximal aerobic power in a hot environment (40°C 40% relative humidity) until a body weight loss of 4.12 ± 0.02% was attained. In the subsequent four hours subjects ingested one of four randomly assigned solutions at 15 minute intervals. The total volume ingested equalled that lost during dehydration. The solutions varied in their carbohydrate and carbonation content as follows: 1) CK: carbonated 10% carbohydrate solution, 2) NCK: non-carbonated 10% carbohydrate solution, 3) CNK: carbonated non-caloric solution, and 4) NCNK: non-carbonated non-caloric solution. Before dehydration and at 0, 60, 120, 180, and 240 minutes of recovery subjects performed a five minute cycling bout (SCB) at 70% venous blood samples were obtained before and after dehydration, and at 30, 90, 150, and 240 minutes of of their maximal aerobic power. In addition, resting data from the carbohydrate treatments were pooled and recovery. Rehydration evaluated from body weight, plasma volume, plasma protein, and urine volume data was not significantly (p> 0.05) different between treatments at any time. In addition, carbonated beverage (CK and CNK) ingestion did not significantly alter the pC02 or pH of venous blood at rest or the respiratory exchange ratio (RER) during exercise, however, the ingestion of carbohydrate beverages (CK and NCK) elevated the RER during the SCB relative to the level elicited by Ingestion of non-carbohydrate beverages. Oxygen consumption during the SCB at 240 minutes was significantly (p< 0.05) higher in the non-carbohydrate treatments (NCNK vs. CK and CNK and NCNK vs. NCK), however, no differences in caloric expenditure were observed. Arterialized blood lactate one minute after each SCB was not different between treatments. Lactate levels were significantly higher, however, when compared to the non-carbohydrate treatments. No significant differences were observed in ratings of perceived exertion, or ratings of gastrointestinal comfort. The results of this Investigation suggest that solutions which are carbonated and/or contain a carbohydrate concentration of 10 b are as effective as non-carbonated and/or non-carbohydrate solutions with regard to fluid replacement. In addition, the ingestion of carbonated beverages does not appear to be associated with alterations in the pC02 or pH of venous blood or gastric distress relative to the levels attained with non-carbonated beverages. / School of Physical Education

The transition to efficient, affordable, reliable, and clean sources of energy is one of the major challenges of this century. Despite advances in renewable energy technologies, fossil fuels remain the primary source of energy, and are expected to remain so for decades to come. Natural gas, a relatively cleaner fossil fuel vital to many industries such as power generation, is expected to play a more prominent role in the global energy mix. However, with the decline in conventional gas discoveries, it is crucial to improve recovery from mature reservoirs to satisfy the growing demand for energy. On the other hand, the combustion of fossil fuels significantly contributes to carbon dioxide (CO2) emissions and climate change, an issue of major concern. CO2-based enhanced gas recovery (EGR) is a useful method to improve gas recovery, and simultaneously store CO2 securely in depleted gas reservoirs, therefore reducing net CO2 emissions. However, CO2 injection for EGR has a drawback of excess mixing with the methane therefore reducing the quality of gas produced, and leading to early breakthrough. Although this issue has been identified as a major obstacle in CO2-based EGR, few strategies have been suggested to mitigate this problem. In this study, we propose a novel hybrid EGR method to reduce mixing and delay breakthrough. We propose the injection of a slug of carbonated water before beginning CO2 injection. Carbonated water hinders CO2-methane mixing, and reduces CO2 mobility therefore delaying breakthrough. We use reservoir simulation to assess the feasibility and benefit of the proposed method. Through a structured design of experiments (DoE) framework, we perform sensitivity analysis, uncertainty quantification, and optimization to identify the ideal operation and transition conditions. We show that the proposed method has an overall benefit for up to ~3% pore volumes of carbonated water injected. The proposed method is mainly influenced by the heterogeneity of the reservoir, slug volume injected, and production rates. Through Monte Carlo simulation we show that high recovery factors and storage ratios can be achieved while keeping recycled CO2 ratios low. These results are encouraging and highlight the overall benefit of the proposed hybrid EGR method.

The purpose of the present work was three-fold: (1) to determine the number of microorganisms found in root beer ready for consumer used, (2) to study the effects of various temperatures and durations of incubation on this microbial population, and (3) to characterize the predominant species of contaminating bacteria.

Thesis (M.B.A.)--University of Hong Kong, 1997. / Includes bibliographical references (leaf 145-150).

by Cheung Kin, Ken, Ko Chi-Chung. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1998. / Includes bibliographical references (leaves 86-90). / ABSTRACT --- p.i / ACKNOWLEDGMENT --- p.iii / TABLE OF CONTENTS --- p.iv / LIST OF TABLES --- p.v / LIST OF CHARTS --- p.vii / Chapter CHAPTER I - --- INTRODUCTION --- p.1 / Market Definition --- p.1 / Market Size --- p.3 / Chapter CHAPTER II - --- METHODOLOGY --- p.5 / Chapter CHAPTER III - --- LITERATURE REVIEW --- p.7 / Chapter CHAPTER IV - --- CARBONATED SOFT DRINKS INDUSTRY IN CHINA --- p.11 / Industry Structure --- p.11 / Industry Analysis --- p.15 / Chapter CHAPTER V - --- CHARACTERISTICS OF THE CARBONATED SOFT DRINKS MARKET IN CHINA --- p.29 / Per-Capita Consumption --- p.29 / Multinationals' Cola war --- p.30 / National Brand Shares --- p.31 / Consumer Behavior --- p.32 / Chapter CHAPTER VI - --- "CASE STUDIES: COCA-COLA, PEPSICO AND JIANLIBAO" --- p.37 / Company Highlight --- p.37 / Production --- p.43 / Sales Turnover --- p.44 / Profitability --- p.45 / Marketing Mix --- p.46 / Regional Brand Shares --- p.52 / Chapter CHAPTER VII - --- SURVEY FINDINGS --- p.59 / Objectives --- p.59 / Methodology --- p.59 / Survey Results --- p.60 / Chapter CHAPTER VII --- IMPLICATIONS: KEY SUCCESS FACTORS --- p.66 / Chapter CHAPTER VIII --- CONCLUSION --- p.73 / Insights and Outlook --- p.74 / Study Constraints --- p.75 / Future Research --- p.75 / APPENDIX --- p.78 / BIBLIOGRAPHY --- p.86

published_or_final_version / Business Administration / Master / Master of Business Administration