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.

Abstract The purposes of this study are to understand the variations of the particulate and dissolved 210Pb and 210Po profiles in the water column of Gaoping Submarine Canyon(GSC) and to compare the distributions of the two nuclides in settling particles and sediments. Different types of samples taken in this area were analyzed for 210Pb and 210Po in order to understand processes involved in the particulate transport. Seawater samples were collected from Ocean Researcher III Cruise (ORIII-1192 in Nov, 2006). Sediment trap was deployed on Jun 21, 2000 and recovered on Jul 20, 2000 (ORIII-634). Sediments cores collected from ORIII-642 on Jul 21, 2000 (Core A-B) and ORIII-696 on Apr 7, 2001 (Core D-F) using multicorer. The profiles of 210Pb and 210Po in water column could be divided into two types one is estuarine and the other is oceanic. The profiles of dissolved nuclides in estuarine stations (CW1 to 3) are lower than in the oceanic stations (CW4-5). Because stations CW1 to 3 are controlled by large amount of terrigenous particles, scavenging in the three stations is quite obvious. The nuclide activities of the settling particles decrease with depth, probably due to dilution by resuspended surface sediment of lower activities, similar to observations in this study area. The downcore distributions of 210Pb and 210Po show clearly disequilibria between the two nuclides and suggested that sediment deposited in GSC has been disturbed down to 40-50 cm deep. All the data indicate the 210Po in the water column and in the settling particles as well as in the surface sediments is strongly deficient relative to its parent, 210Pb. Using a box-model and considering the influence of horizontal transports, we may calculate the residence times of 210Po in the 100m water layer in the GSC, to be 2.1d for the dissolved phase and 7.0 d for the particulate phase with a total 210Pb residence time is 3.8d.

Thesis (Ed. D.)--Florida State University, 2004. / Advisor: Dr. Barbara Mann, Florida State University, College of Education, Dept. of Educational Leadership and Policy Studies. Title and description from dissertation home page (viewed June 16, 2004). Includes bibliographical references.

The purpose of this study is to highlight the second home sector in Sweden and Denmark, in a comparative study of regulations for the second home market, and residence requirement. Two attractive second home island destinations is being compared in Ven, Landskrona and Gudhjem, Bornholm. The study addresses issues such as the local effects of a regulation of the second home market get at a local level, and the effects generated by deregulation, as well as local people's opinions about second home regulation in a popular second home area in southern Sweden.  This has been examined using a mix between qualitative method and quantitative methods, and the study is based on six semi-structured interviews from informants from Ven, Bornholm, and Gudhjem which has been analyzed throughout a thematic analysis. In addition to the interviews, diagrams from the Central Bureau of Statistics of Sweden and Statistics Denmark, and various real estate websites, and a field observation from Ven and Gudhjem will be presented. The result shows that show that the discussion on residence requirement has been going on for a long time in Sweden and Ven, but the local organizations found more disadvantages than advantages and are now looking in to other solutions, while other locals believes that there are more advantages with a residence requirement. In Denmark it’s revealed that there is recently started discussion between municipal decision-makers and local organizations about the regulations, and if it should be abolished or not. It turns out that the directions of the local effects being positive or negative depends a lot on the resort's contemporary expertise in local organizations, the population basis and to what extent the resort attracts people to stay there permanently for a living. The results also implies that some regulations in Denmark will not be deregulated, while it is still an active political discussion in Denmark.

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.

There is no abstract available for this thesis.

This thesis establishes residence time distribution (RTD) as a key tool for the investigation of water treatment systems. RTD software for tracer data modelling and interpretation is developed and validated for problem solving purposes in water treatment systems. The technique focuses on the systematic interpretation of RTD data using a tanks-in-series based model and an indicator, flushing time (tf ). This approach removes the subjectivity often associated with RTD interpretation and is tested extensively using experimental and numerical data. The influence of design elements, intended to enhance hydraulic efficiency, is also addressed. For this purpose, both numerical modelling (Mike 21) and the proposed approach are employed. Results reveal that the interpretive provides valuable information, facilitating a greater understanding of the hydraulic effects of changes to geometry and inlet/outlet configuration than other techniques alone. The approach was shown to be particularly successful at interpreting RTD curves from stormwater treatment systems due to their susceptibility to stagnation. However, it was shown to have limited applicability in systems with complex flow characteristics (such as large bioreactor vessels) or those susceptible to extensive short-circuiting. The approach was also found to be unsuitable for evaluating the impact of deviations from ideal flow on pollutant removal in systems governed by complex biokinetic reactions.

Thesis (Ph. D.)--Illinois State University, 1983. / Title from title page screen, viewed May 9, 2005. Dissertation Committee: John McCarthy (chair), Ronald Halinski, Edward Hines, Vivian Jackson, Neal Gamsky. Includes bibliographical references (leaves 118-123) and abstract. Also available in print.

Thesis (D.P.H.)--University of Alabama at Birmingham, 2008. / Title from PDF title page (viewed on July 14, 2010). Includes bibliographical references (p. 80-84).

Thesis (Ph. D.)--University of Washington, 2006. / Vita. Includes bibliographical references (leaves 55-63).