Thesis (M. Sc.), Memorial University of Newfoundland, 1998. / Bibliography: leaves 107-114. Also available online.

Thesis (M.A.)--Memorial University of Newfoundland, 2004. / Bibliography: leaves 91-99.

The aim of this report was to establish what category the harbour porpoise is listed as on the Swedish national redlist as well as analyze what potential sub-criteria the species fulfills besides criteria already established. The aim was also to evaluate the willingness to pay for conservation of the harbour porpoise for the first time and make a comparison of the willingness to pay between geographic places where the harbour porpoise is currently existing and where it is not. The subpopulation of the harbour porpoise in Skagerrak-Kattegat is listed as vulnerable (VU) on the national redlist and the subpopulation in the Baltic sea is listed as critically endangered (CR). Actions and precautions which have been made for conservation and protection of the harbour porpoises in Swedish waters are new Swedish laws and law proposals as well as formations of organizations such as ASCOBANS and further research. The results from the survey showed that the mean of the single time payment sum those questioned were prepared to pay to retain the porpoises at a stable population level was 273 SEK. Geographically the study showed no significant difference in geographic position and where the harbour porpoise exists but showed that the inhabitants of the south-east coast were willing to pay about half the sum, 165 SEK, of the mean sum that the north-east coast were willing to pay, 335 SEK. The results regarding the populations’ conjecture of historical threats and threats nowadays showed a significant difference from reality. Overfishing of prey had the highest amount of answers as a threat both historically and nowadays. Bycatch, which is accepted as todays biggest threat by researchers and organizations, came third place in the results from the survey study with a percentage of 14.5 %.

This Thesis focuses on the history and development of the topography, layout, and facilities of the ancient port of Seville, which is located in the lower Guadalquivir River Basin. From a maritime archaeology perspective, it combines terrestrial and maritime archaeological evidence, literary and epigraphic material, as well as palaeo-geomorphological and palaeo-environmental studies. This Thesis is a longue durée or diachronic study ranging between the 1^st century BC and the 13^th century AD. The Thesis is divided into three main historical periods, and in addition to the port itself, studies the palaeo-geomorphology and palaeo-hydrology of the Guadalquivir River, as well as of the palaeo-climatology of the region during each of these eras. The first third of the Thesis examines the port of Hispalis during the Roman era. By considering the natural hydrography of the river and the meander of Hispalis, the Thesis proposes a model for the distribution of harbour facilities and their development through the Roman period. Building on this, it becomes possible to assess the extent and scale of these, as well as of the maritime commerce that the Roman port sustained. The second third of the Thesis focuses on the Late Antique period. Despite the lack of direct archaeological evidence for the port in this era, the Thesis suggests that there was a decline but continuity in the commercial activities in direct connection with the Mediterranean maritime networks. This section also examines the historical events that occurred in Hispalis from the maritime archaeology perspective, arguing that the port was at the core of all these historical episodes because of its geopolitical and strategic importance. The last third of the Thesis concentrates on the study of the port during the Islamic period. By understanding the extreme changes that occurred in the hydrography and geomorphology of the river in this epoch, the Thesis deciphers the process that led to the progressive siltation of the ancient channel of the river. The study of the archaeological material from the 1981 Plaza Nueva excavation, in combination with other proxies, allows a chronology to be proposed for the demise and subsequent disappearance of the ancient port. The transformation of the meander of the river resulted in the relocation and construction of a new port, which had a prominent role in the maritime history of the world during the centuries that followed.

Tendo em vista a importância das obras portuárias e costeiras no desenvolvimento do país e a complexidade dos fenômenos que regem os Processos Litorâneos, torna-se relevante a utilização de modelos físicos, como os canais de ondas, para otimização destes projetos. Neste sentido, os principais objetivos desta Tese são o desenvolvimento de um sistema de controle para o gerador de ondas do Laboratório de Hidráulica da Escola Politécnica da Universidade de São Paulo - LHEPUSP, capaz de gerar ondas irregulares, baseadas em espectros de energia da agitação, bem como, a partir de um estudo com caso de um molhe de berma, avaliar do ponto de vista técnico o procedimento de dimensionamento de quebra-mares com base no ensaio da estrutura frente a ondas regulares com as características da onda significativa de projeto. Uma das contribuições desta Tese é o novo sistema de controle da geração de ondas do LHEPUSP, que é capaz de gerar ondas regulares, irregulares e randômicas. A outra contribuição, referente ao estudo de caso, permitiu concluir que o emprego de ondas regulares na otimização em modelo físico de projetos de quebra-mares pode levar a dimensionamentos conservadores, e portanto de custo mais alto, principalmente no dimensionamento de obras dispostas em profundidades inferiores aos 10 m, onde foram encontradas diferenças para mais no recuo da estrutura, comparativamente com a ação de ondas irregulares de mesma altura significativa. / Considering the harbour and coastal structures significance for the Country development and the complex Littoral Processes phenomena, is an important requirement the physical models use, like wave flumes, to improve these designs. Following this context, the Thesis main purposes are to develop a wave maker control system for the Laboratório de Hidráulica da Escola Politécnica da Universidade de São Paulo - LHEPUSP wave fume able to generate irregular waves, based on wave energy spectra, and also, from a berm jetty case study, evaluate, from the technical point of view, the breakwater design procedure based on structure tests with design significative regular waves. One of the Thesis contribution is the new wave maker control system for the LHEPUSP wave fume able to generate regular, irregular and randomic waves. The other contribution, about the case study, showed as conclusion that the regular waves use for breakwaters design physical model improvement may suggest conservative results, inducing high cost structures, mainly for those ones in depths lower than 10 m, being observed larger structural backward response differences, comparing with irregular waves action with the same significative height.

Le 13 juillet 2001, La Rochelle, ville associée à la candidature de Paris pour l’organisation des Jeux olympiques de 2008, est en effervescence. La population avec à sa tête les élus et responsables du nautisme attendent de connaître le verdict du Comité International Olympique qui permettrait à cette cité portuaire du littoral atlantique français de devenir l’un des centres mondiaux du nautisme. Si Pékin puis Londres en 2012 sont préférées à Paris, et donc par extension à La Rochelle, le fait d’avoir été choisie au niveau national confère déjà à la ville la reconnaissance d’une image de capitale du nautisme. L’objet de cette thèse est donc de saisir par quels moyens La Rochelle, dans un premier temps port de pêche et de commerce, a pu devenir un port de plaisance aux débuts des années 1970 puis en 2015 le plus grand port de plaisance de la façade atlantique française avec une capacité d’accueil de 4 800 bateaux. Après avoir réalisé une analyse théorique approfondie sur les origines de cette pratique hédoniste qu’est la plaisance, une enquête a été menée sur l’essor de ce loisir depuis la fin de la Seconde Guerre mondiale. L’analyse de l’histoire de la Société des Régates Rochelaises mais aussi de plusieurs destins apporte un éclairage important sur les raisons de la création d’un tel aménagement dans cette ville. Ainsi, au début des années 1960, la plaisance devient porteuse à La Rochelle d’un nouveau souffle économique pour une ville dont les activités traditionnelles commencent à décliner. Dès lors, des projets d’aménagements ambitieux visant à transformer cette cité maritime en station balnéaire complète voient le jour. A l’échelle de la Charente-Maritime, alors que le littoral faillit être baptisé « Côtes de plaisance », une véritable course à l’aménagement est entreprise. L’outil de développement territorial qu’est le port de plaisance constituait un élément valorisant de la station balnéaire, mais a fini, en devenant tentaculaire, par menacer le tourisme balnéaire. / On July 13th 2001, the city of La Rochelle, involved with Paris in a candidacy for Olympic Games 2008, was seething with excitement. At the head of local population, elected representatives and managers of local yachting activities were waiting for the verdict of the International Olympic Committee, which would turn the small coastal city into a world-class centre of water-based sports. Although Beijing, and later London in 2012 were preferred, the Paris candidacy has awarded La Rochelle an international reputation. This thesis aims to describe how the city, primarily a fishing and trade harbour, hosted a marina in the early 1970’s that eventually became the largest one of the French Atlantic coast, with more than 4800 moorings. Based on theoretical concepts underlying leisure boating activities, a comprehensive study was carried out on documentary data since World War II. Tracing back the history of the local yachting club Société des Régates Rochelaises and the life of renowned sailors shed a new light on the root causes of coastal management in the city. In the early 1960’s, leisure yachting was a fresh boost to declining economic activities. Since then, ambitious projects were planned with the aim of turning La Rochelle into a seaside resort. The race for coastal planning was engaged at the broader scale of the Charente Maritime department, which was almost nicknamed "Leisure coasts". The La Rochelle marina was an important tool of territorial development and a valuable element of the city, but its sprawling growth eventually became a threat to seaside tourism.

South Africa, together with similar countries world-wide, has taken active steps to counter the negative effects of the concept of “Base Erosion and Profit Shifting” by tightening its transfer pricing legislation. The South African 2010 Taxation Laws Amendment Act includes certain changes to bring the transfer pricing rules contained under section 31 of the Income Tax Act no 58 of 1962 up to date. These changes are aimed at bringing the South African transfer pricing legislation in line with the Organisation for Economic Cooperation and Development (OECD) guidelines. The new section 31 is aimed at shifting focus from the old transaction-based wording, to a more substance-focused approach. This implies, therefore, that safe harbours will no longer be the main determinant in establishing whether or not a company is thinly capitalised. The major concerns raised by taxpayers regarding this new approach relate to the uncertainties with regard to its practical application. Thus, the new amendments have brought about various challenges, including, the standardisation of procedures, reducing the cost of compliance, and developing broad databases that can assist with the determination of the arm's length price. This study aims to analyse the practical difficulties with which taxpayers could be faced in the application of this new legislation. The study uses the United Kingdom to assess the effectiveness of the new thin capitalisation rules since their thin capitalisation provisions also appear to have been brought in line with the OECD guidelines. / Dissertation (MCom)--University of Pretoria, 2014. / Taxation / unrestricted

The work deals with landing facilities in ancient Egypt, both in the Nile Valley and in coastal areas. The aim has been to collect and interpret written, iconographic and archaeological evidence from the Early Dynastic to the Late Periods. The material is presented chronologically and individual groups of sources are arranged by type (written, archaeological and iconographic). The knowledge thus obtained has then been used to form a comprehensive overview of the development, function, importance and organization of harbour/port facilities in ancient Egypt. The main problem of the study of landing facilities in ancient Egypt lies in the extreme fragmentation of sources which makes it impossible to provide a continuous picture of the development of the subject and which raises as many questions as answers. The best preserved group of sources is written evidence, followed by information obtained by archaeology. The least informative is iconographic evidence. Although the majority of these sources are relatively straightforward to interpret, there are cases where interpretation is speculative. A fundamental question has arisen during this study. It is the relationship of the ancient Egyptians themselves to the facilities which undoubtedly played a significant role in the life of the inhabitants of the...

More than a third of the earths marine mammal species are threatened. This study aims to analyze and evaluate the conservation of the proper Baltic harbour porpoisein Sweden. The population is estimated to consist of only 500 individuals and are likely to be extinct if measures are not taken. A new Swedish conservation planfor harbour porpoises will be implemented in 2021 and will be the first since 2013. This study analyzes the suggested conservation plan and aims to identify strengths and weaknesses in the actions. Through a grounded theory approach, a qualitative content analysis is performed to identify the action strengths and weaknesses. A scoring matrix was developed to create indicators of the actions effort, delivery and conservation. The findings show that the short-term goals and the actions have a multidirectional approach which lack an alignment to the vision and the long-term goal of the plan. The study presents the action efficiency, which shows the need for, and importance of prioritizing the actions with the most potential impact for conservation. Mainly, the study provides a framework for species conservation plan evaluation and by performing the plan evaluation prior to implementation, the study contributes to the field of environmental evaluations. / Över en tredjedel av jordens marina däggdjursarterär hotade. Studien analyserar och utvärderar Sveriges planer för bevarandet av Östersjötumlaren. Populationen beräknas bestå av endast 500 individer och är trolig att utrotas om förändring inte implementeras. En bevarandeplan för tumlare ska implementeras under 2021 och kommer att vara den första bevarandeplanen sedan 2013. Studien analyserar den föreslagna bevarandeplanen och identifierar styrkor och svagheter i de föreslagna åtgärderna. Genom en grundad teori genomförs en kvalitativ innehållsanalys av åtgärdernas styrkor och svagheter. En poängmatris utvecklades för att möjliggöra indikatorer för åtgärdernas ansträngning, utdelning och bevarandepotential. Studien presenterar huvudsakligen ett ramverk för utvärdering av artbevarandeplaner. Genom att utvärdera bevarandeplanen innan implementering bidrar studien till området för miljöutvärderingar.

Vad är det i gamla industrimiljöer som fascinerar oss? Finns det ett värde i att bevararostiga portar, slitna fasader och sprucken asfalt där gräset tränger igenom? Viundersöker fenomenet bevarande av gamla industrimiljöer i stadsnära hamnområden,och hur dessa miljöer tas till vara i en urban omgestaltningsprocess. Med stöd av befintligforskning och intervjuer undersöker vi bevarande utifrån antikvariska- och estetiskautgångspunkter. Platsen vi valt som studieobjekt är Varvsstaden i Malmö, som förnärvarande genomgår en större omvandling, där den gamla industrimiljön anpassas tillnya urbana användningsområden.Vår analys visar att begreppet bevarande bär med sig olika förväntningar hos olika aktöreri stadsbyggnadsprocessen, och att det därför är meningsfullt att utvidga diskussionen kring begreppet. / What is it in old industrial environments that fascinates us? Is there a value in preservingrusty doors, worn facades and cracked asphalt where the grass penetrates? We want toinvestigate how different preservation strategies affect design transformations in urbanharbour areas. With the help of literature and interviews, we examine conservation basedon antiquarian- and aesthetic points of departure. The place we chose as a study object isthe Varvsstaden area in Malmö, which is currently undergoing a major transformation,where the old industrial environment is adapted to new urban uses.Our analysis show that the term conservation entails different expectations among variousstakeholders in the urban development process, and that it is therefore meaningful toextend the discussion about the concept.