<p> Coliform bacterial pollution was studied in the Spencer Creek in Hamilton, Ontario. Data, derived from the Ontario Ministry of the Environment files in Hamilton, were used in the determination of whether distinctive temporal patterns of coliform bacterial counts and loads exist in Spencer Creek at Cootes Drive in Dundas. An initial investigation of the general streamflow trends showed that the peak flow period is during the spring snowmelt (March) and a secondary peak flow occurs in late fall due to frontal storms passing through the area. This coincides with the minimums of coliform counts and loads which consistently occur during these times of high flow, particularly March and April. Peak coliform counts and loads occur 70% of the time in late summer with varying starting times in June, July, August and September. This is attributed to the low flow and high temperature of the water in the summer. The average coliform count is 334,154 coliform bacteria per 100 mL water, well above the water quality objectives set by the Ontario Water Resources Commission for Ontario Ministry of the Environment. Approximately 80% of the coliform counts, measured in Spencer Creek in this study, were well above this water quality objective. Therefore, in terms of coliform bacteria, Spencer Creek is polluted, particularly in the summer months. This study simply points out the necessity for further study and continued water quality testing in Spencer Creek.</p> / Thesis / Candidate in Philosophy

Intensely managed and modified catchments in the Great Lakes are linked to eutrophication and hypoxia of receiving water bodies downstream, resulting in water quality impairment, and adverse impacts on aquatic ecology. While much focus has been on the role of phosphorous and nitrogen, dissolved organic carbon (DOC) plays a complex and critical role in lake biogeochemical cycles, as it influences the interations between nutrients and contaminants in water and soil through processes of mobilization, transport, biological uptake, and deposition. Human-dominated landscapes have a range of consequences on DOC dynamics as catchment hydrology, plant cover, and nutrient inputs are altered in these environments. As such, the objectives of this study were to identify the controls and drivers of DOC quantity and DOM quality in the Spencer Creek watershed, which is the largest contributor of water to Cootes Paradise that ultimately drains into Lake Ontario. The 159 km2 study area of the catchment is complex, as the present landscape is composed of a mosaic of various land uses including agriculture, forest, wetland, urban, and industrial regions. Flow alterations contribute to the complexity of the watershed as there are managed reservoirs and alterations in water courses. From 2016- 2018, hydrometric data was collected across 9 monitoring sites, along with surface water samples that were analyzed for DOC concentration and optical properties. Results indicate differences in flow magnitudes and stream DOC between dry and wet conditions, where concentrations during wet conditions were significantly higher compared to dry. Additionally, there was substantial variation in DOC concentration and quality across the Spencer Creek watershed. DOC concentrations were found to be the lowest at groundwater influenced sites in the headwaters of the watershed, and the highest in the mid-catchment region where DOC quality was strongly influenced by wetland sources. The reservoir-influenced sites showed relatively intermediate concentrations of DOC, with quality that exhibited strong microbial signatures. At the outlet, DOC concentrations were attenuated and DOC quality was intermediate between allochthonous and autochthonous end members, reflecting upstream mixing processes. These processes were presented as a conceptual model of water and DOC movement through the Spencer Creek watershed. The implications of this research suggest that with anticipated wetter and warmer conditions DOC concentrations would increase in the watershed. The repercussions of increased DOC concentrations overall imply a decrease of terrestrial carbon storage, and greater input into more reactive and susceptible pools, which may result in further water quality degradation. Overall, the findings from this research provide insight into the fate and transport of water and DOC in a complex, managed catchment in the Great Lakes region, with the aims of providing key information for local stakeholders. / Thesis / Master of Science (MSc)

Esta dissertação é um estudo da doutrina evolucionária do gradual desenvolvimento da mente de Herbert Spencer, em especial como aparece na terceira parte de seus Principles of Psychology: General Synthesis (1855). Atenção é dada aos princípios epistemológicos basilares do seu sistema da Filosofia Sintética, assim como os conceitos de complexidade, estrutura, função e teleologia, em sua concepção evolucionista pré-darwiniana. Examinam-se também alguns debates em que se envolveu Spencer nesse período vitoriano / This thesis is a study of the evolutionary doctrine of gradual development of the mind of Herbert Spencer, especially as it appears in the third part of his Principles of Psychology: General Synthesis (1855). The basic epistemological principles of his Synthetic Philosophy are studied, as well as the concepts of complexity, structure, function and teleology, in his pre-Darwinian evolutionary conception. Some of his debates in this Victorian era are also examined

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The diversity of sizes and uses of dams and embankments, in Brazil, is reflected, in terms of these structures, too. Some are impeccably designed, meeting safety standards consistent with national and international standards more stringent, while others have serious risks that safety limits are exceeded, and may even result in the disruption of the structure, given the complexity and excessive hand-labor calculations of slope stability. The aim of this study was to evaluate the performance of the methods of slope stability analysis less accurate, to reduce the number of operations which make use the most accurate methods available in the literature. The development work was given from the performance index of 4 methods of calculating slope stability, being Fellenius (1936), Bishop (1955), Simplified Bishop (1995) and Janbu Simplified (1973) compared with the method of Spencer (1967) considered an exact method for calculating the safety factor, however, which requires more computational time to obtain the results. The procedure was performed in scenarios with different soil types, heights and inclinations of slopes, and for conditions subject to reservoir emptying fast and slow. Based on the calculated FS values were adjusted linear regression equations, where the dependent variable was obtained by the FS equation Spencer, and independent variable FS values estimated by other methods. Thus, comparative analyzes were performed using the correlation index "r" accuracy "d" (WILLMOTT et al., 1985) and performance "c" suggested by Camargo & Sentelhas (1997). The methods we have obtained optimum performance for all conditions with the highest levels of trust were Simplified Bishop and Janbu Simplified, and the values obtained by these FS calculated determination coefficients of 99% and 96.59%, respectively, and can be used alternatively, replacing the Spencer s method, in the analysis of slope stability in earth dams. / A diversidade de tamanhos e usos das barragens e aterros, no Brasil, reflete-se, também, nas condições dessas estruturas. Algumas são impecavelmente projetadas, atendendo normas de segurança compatíveis com os padrões nacionais e internacionais mais exigentes, enquanto outras apresentam sérios riscos de que os limites de segurança sejam ultrapassados, podendo, inclusive, resultar no rompimento da estrutura, visto a complexidade e excessiva mão-de-obra dos cálculos de estabilidade de taludes. O objetivo deste trabalho foi avaliar o desempenho dos métodos de análise de estabilidade de taludes menos precisos, visando reduzir a quantidade de operações dos quais se utilizam os métodos de maior acurácia existentes na literatura. O desenvolvimento do trabalho se deu a partir do índice de desempenho de 4 métodos de cálculo de estabilidade de taludes, sendo Fellenius (1936), Bishop (1955), Bishop Simplificado (1995) e Janbu Simplificado (1973) comparados ao método de Spencer (1967) considerado um método exato no cálculo do fator de segurança, porém, que requer maior tempo computacional para a obtenção dos resultados. O procedimento foi realizado em cenários com diferentes tipos de solos, alturas e inclinações de taludes, e para condições de reservatório sujeito a esvaziamento rápido e lento. Com base nos valores de FS calculados, foram ajustadas equações de regressão linear, onde a variável dependente foi o FS obtido através da equação de Spencer, e variável independente os valores de FS estimados pelos demais métodos. Com isso, foram feitas análises comparativas usando o índice de correlação r , exatidão d (WILLMOTT et al, 1985) e desempenho c sugeridos por Camargo e Sentelhas (1997). Os métodos que obtiveram desempenho ótimo para todas as condições com os maiores índices de confiança foram Bishop Simplificado e Janbu Simplificado, sendo que os valores de FS calculados por estes obtiveram coeficientes de determinação de 99% e 96,59%, respectivamente, podendo ser utilizados como alternativa, em substituição ao método de Spencer, na análise de estabilidade de taludes em barragens de terra.

Esta dissertação é um estudo da doutrina evolucionária do gradual desenvolvimento da mente de Herbert Spencer, em especial como aparece na terceira parte de seus Principles of Psychology: General Synthesis (1855). Atenção é dada aos princípios epistemológicos basilares do seu sistema da Filosofia Sintética, assim como os conceitos de complexidade, estrutura, função e teleologia, em sua concepção evolucionista pré-darwiniana. Examinam-se também alguns debates em que se envolveu Spencer nesse período vitoriano / This thesis is a study of the evolutionary doctrine of gradual development of the mind of Herbert Spencer, especially as it appears in the third part of his Principles of Psychology: General Synthesis (1855). The basic epistemological principles of his Synthetic Philosophy are studied, as well as the concepts of complexity, structure, function and teleology, in his pre-Darwinian evolutionary conception. Some of his debates in this Victorian era are also examined

Bibliography : leaves 102-106

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Tese de Mestrado Integrado. Engenharia Civil. Especialização em Geotecnia. Universidade do Porto. Faculdade de Engenharia. 2012

Ekonomiska nackdelar som uppstår till följd av att en verksamhet bedrivs genom flera självständiga dotterbolag istället för under ett bolag med flera driftställen avhjälps normalt med lagregler om koncernbidrag. Dessa regler är emellertid endast tillämplig på nationella koncerner, dvs. koncerner där samtliga bolag har säte i ett och samma land. Problem uppstår emellertid när de olika dotterbolagen är belägna i olika länder. Denna uppsats behandlar problematiken kring gränsöverskridande förlustutjämningar inom EU. Grunden för uppsatsen är det kontroversiella målet Marks &amp; Spencer där frågan om gränsöverskridande förlustavdrag ställdes på sin spets. Målet fick stor betydelse för rättsutvecklingen i såväl Sverige som övriga Europa.

The European Union (EU) is built on the principle of freedom of establishment, meaning that companies have the possibility to establish themselves as a company or by setting up a secondary establishment in other Member States. This right has been confirmed by the European Court of Justice through case law. A basic feature in domestic tax legislation is that losses are allowed to be set off against profits when calculating the tax liability of a company. At the moment cross-border loss compensation within the EU is restricted, unfeasible or just accepted on a temporary basis. This lack of recognition of loss-offset gives the fact that double taxation may occur and claims form two or more national tax systems leads to uncertainty in the way a company will be taxed. Depending on whether the secondary establishment is a subsidiary or a branch, the rules relating to loss compensation differs. Taxation of secondary establishments is based on the principle of whether or not they are considered as a resident or a non-resident of the state. In regards to taxation of secondary establishments, the PE is considered to be a non-resident and a subsidiary considered to be a resident. However, the European Court of Justice approach of non discriminatory treatment and equal treatment that has been developed and seen in the history of case law leads to the question if the Marks &amp; Spencer ruling that concerned secondary establishments in form of subsidiaries can be applied to permanent establishments. The most vital difference between a subsidiary and a permanent establishment is connected to the taxation of the two. The subsidiary is considered to become a resident of the establishing state while the permanent establishment is seen as a non-resident. This legal difference between the two leads to different treatment under tax law. Taxation under a tax treaty leads to the situation where one of the contracting states will either credit or exempt the income deriving from the permanent establishment. Permanent establishments are often taxed under the method of exemption. In the Marks &amp; Spencer case it was held that losses and profits were two sides of the same coin. Applying this statement to permanent establishments gives the notion that if a contracting state exempts an income, there will be a set off of the symmetry of having losses and profits within the same tax system. This lead to the fact that if applying the Marks &amp; Spencer ruling on permanent establishments that are taxed under the exemption method, allowing terminal losses to be taken into account at the head office will set off the symmetry. Therefore it can be considered as the Marks &amp; Spencer ruling shall not apply to permanent establishments.