实现我国承诺的2020年减排指标的设想

介绍气候变化的危害原因和我国能源利用效率与发达国家的差距,提出推进碳减排工作及发展低碳经济,以实现我国承诺的2020年减排指标的设想。     

The rise and fall of French Ecological Tax Reform: social acceptability versus political feasibility in the energy tax implementation process

The French government has a 10-year history of negotiations with industry, resulting in voluntary agreements on energy consumption. When implemented, these voluntary agreements produced very few results in terms of global reduction of greenhouse emissions (Politiques et Management Public 11(4) (1993) 47), hence the idea of an energy tax became increasingly attractive for many French decision-makers. Ecological/Environmental Tax Reform (ETR) should have been one of the major political decisions and successes of the past leftwing coalition government. Instead it became one of its major failures as the Constitutional Court decided to terminate the energy tax project in December 2000. Through insights gleaned from focus groups and interviews with business-people and decision-makers, an attempt is made to understand the failure of the energy tax project. Firstly, decision-makers lacked crucial information about public and business opinions and secondly, there were conflicts between the relevant administrations. The fuel revolts of 2000 ended any hope of resolving the conflicts and implementing ETR, which was ultimately found unconstitutional. This paper examines the political controversies raised by the ETR project and the reasons for its eventual collapse, in the hope of contributing new understanding to the body of knowledge on the political difficulties of introducing environmental policy instruments.     

Environmental tax reform: an assessment of social responses in Ireland

Environmental tax reform (ETR) is widely accepted to be a policy with desirable environmental, and other economic effects. The question arises then as to why its implementation has been so patchy. There is a broad literature on the economic impact of ETR, however, there have been very few research efforts devoted to understanding the roles and imperatives of the public, policy makers, businesses and other stakeholders who are addressed by ETR. This paper examines the impediments to ETR in Ireland. Focus groups were formed comprising of members of the general public and these provided a forum for detailed reactions to the ETR concept. Interviews were conducted with policy makers and key business people in an attempt to identify both the patterns of thinking behind ETR and the main obstacles to its introduction. Having presented the results, a theory of the main impediments to ETR is developed. The opinions of the members of the public, the business community and the policy makers highlight a number of issues that need to be addressed in the future design of ETR in Ireland. The principal potential impediments to ETR include: mistrust of the government, implausibility of the policy, means of hypothecation, information asymmetries, the political system, the structure of government, the macroeconomic environment, the impact on competitiveness, inequity between sectors, regressivity, elasticities and the level of the tax, terminology, and the marketing of ETR.     

Photovoltaic projects for decentralized power supply in India: A financial evaluation

The present study concentrates on photovoltaic (PV) projects for providing decentralized power supply in remote locations in India. Results of a techno-economic evaluation are presented. Some PV projects in the capacity range 1–110 kW_p, that have either been implemented or are under implementation, have been considered. An analysis of the capital cost of the PV projects and sub-systems has been undertaken. Levelized unit cost of electricity (LUCE) has been estimated for eighteen select locations situated in different geographical regions of the country. The LUCE is found to vary in the range of Rs. 28.31–59.16/kW h (US$ 0.65–1.35/k Wh) for PV projects in the capacity range 1–25 kW_p. In view of high unit cost of electricity from PV projects, need for financial incentives has been examined from the perspective of users. A sensitivity analysis has also been undertaken.     

基于数据挖掘技术的中小企业纳税评估模型构建

本文构建了基于数据挖掘技术的中小企业纳税评估模型,解决对中小企业纳税问题的研究。     

Arizona's tobacco control initiative illustrates the need for continuing oversight by tobacco control advocates

BACKGROUND: In 1994, Arizona voters approved Proposition 200 which increased the tobacco tax and earmarked 23% of the new revenues for tobacco education programmes. OBJECTIVE: To describe the campaign to pass Proposition 200, the legislative debate that followed the passage of the initiative, and the development and implementation of the tobacco control programme. DESIGN: This is a case study. Data were collected through semi-structured interviews with key players in the initiative campaign and in the tobacco education programme, and written records (campaign material, newspapers, memoranda, public records). RESULTS: Despite opposition from the tobacco industry, Arizonans approved an increase in the tobacco tax. At the legislature, health advocates in Arizona successfully fought the tobacco industry attempts to divert the health education funds and pass preemptive legislation. The executive branch limited the scope of the programme to adolescents and pregnant women. It also prevented the programme from attacking the tobacco industry or focusing on secondhand smoke. Health advocates did not put enough pressure at the executive branch to force it to develop a comprehensive tobacco education programme. CONCLUSIONS: It is not enough for health advocates to campaign for an increase in tobacco tax and to protect the funds at the legislature. Tobacco control advocates must closely monitor the development and implementation of tax-funded tobacco education programmes at the administrative level and be willing to press the executive to implement effective programmes.     

纺织工业经济指标的灰色预测模型分析

利用灰色系统理论，对我国纺织工业主要经济指标做了建模分析。结果表明，对于生产总值和销售收入，用残差周期修正模型精度较高。对利税额精度极低，说明产值与利税不同步增长。     

硫精矿售价与运费中的合理避税

企业的效益是企业生存与发展的基础。本文介绍了一种财务处理方法 ,将硫精矿销售价格与运费分离核算以合理避税 ,为企业增加经济效益     

基于优惠券激励的需求响应双层优化机制

提出了一种用户自主参与的需求响应(Customer Voluntary Demand Response, CVDR)计划,电力企业为用户提供优惠券激励,鼓励用户在尖峰电价时减少用电需求。电力企业通过实施CVDR计划降低自身尖峰电价的购电经济损失,同时用户在优惠券激励作用下提升收益。因此提出了电力企业和用户之间合作博弈的双层优化模型,结合Karush-Kuhn-Tucker条件和Big-M法将双层优化转化为一个单层混合整数线性问题进行求解。算例仿真采用居民和小商业配电网,通过数值分析验证CVDR计划增强了用户的收益,减少了电力企业经济损失,实现了调峰需求。     

Impacts of CO2 emission constraints on technology selection and energy resources for power generation in Bangladesh

This paper examines the impacts of CO₂ emission reduction target and carbon tax on future technologies selection and energy use in Bangladesh power sector during 2005–2035. The analyses are based on a long-term energy system model of Bangladesh using the MARKAL framework. The analysis shows that Bangladesh will not be able to meet the future energy demand without importing energy. However, alternative policies on CO₂ emission constraints reduce the burden of imported fuel, improve energy security and reduce environmental impacts. The results show that the introduction of the CO₂ emission reduction targets and carbon taxes directly affect the shift of technologies from high carbon content fossil-based to low carbon content fossil-based and clean renewable energy-based technologies compared to the base scenario. With the cumulative CO₂ emission reduction target of 10–20% and carbon tax of 2500 Taka/ton, the cumulative net energy imports during 2005–2035 would be reduced in the range of 39–65% and 37%, respectively, compared to the base scenario emission level. The total primary energy requirement would be reduced in the range of 4.5–22.3% in the CO₂ emission reduction targets and carbon tax 2500 Taka/ton scenarios and the primary energy supply system would be diversified compared to the base scenario.