Epäasianmukainen verontorjunta ympäristöverotuksessa

Epäasianmukaisella verontorjunnalla kannustintyyppisten ympäristöverojen yhteydessä tarkoitetaan sitä, että veron määrä vähenee ilman ympäristön tilan paranemista. Tutkimuksessa selvitetään, millaisia epäasianmukaisia verontorjuntakeinoja ympäristöveroihin liittyy, kuinka paljon niissä on kyse lainsäädäntöteknisistä valinnoista sekä lainsäädännön puutteellisuudesta ja kuinka ympäristöverotusta voitaisiin mahdollisesti parantaa. Esitys painottuu normatiiviseen sääntelyteoriaan eli siihen, minkälainen ohjauskeino tai sääntely palvelee parhaiten tietyn yhteiskuntapoliittisen päämäärän saavuttamista. Päästöt ovat usein suorassa suhteessa tuotteen ominaisuuksiin, mutta ympäristöverot eivät. Ongelmalliseksi muodostuvat lisäksi veronalennukset, kuten veroporrastukset ja veron palautukset. Nämä kannustavat epäasianmukaiseen verontorjuntaan, kuten yritysjärjestelyihin, hamstraukseen ja esimerkiksi jätteiden sijoittamiseen kaatopaikkojen ulkopuolelle. Epäasianmukaista verontorjuntaa voidaan ehkäistä muun muassa kiristämällä rangaistuksia, tiedottamalla, kaventamalla normaaliverokohtelun ja lievennetyn verokohtelun eroa sekä verotuksen kohdetta muuttamalla. Tärkeintä tulevaisuudessa olisi kuitenkin keskittyä kansainväliseen yhteistyöhön ja ympäristöverotuksen yhdenmukaistamiseen.

Puun ja turpeen seospolton vaikutus tuhkan hyötykäyttökohteisiin

Työn tavoitteena oli selvittää puun ja turpeen seospolton vaikutukset tuhkien hyötykäyttökohteiden valintaan laitoksella tehtävien koeajojen ja kustannus- sekä SWOT-analyysien avulla. Lisäksi tavoitteena oli selvittää lainsäädännön vaikutukset tuhkien hyötykäyttöön. Kustannusanalyysissä tarkasteltiin tuhkien hyödyntämisen nykytilan lisäksi rakeistuslaitosinvestointia ja selvitettiin eri hyötykäyttövaihtoehtojen etuja ja haittoja. Lainsäädäntö vaikuttaa oleellisesti tuhkien hyötykäyttöön. Hyötykäyttöä säädellään sekä kansallisella että EU-tasolta tulevalla lainsäädännöllä. Ympäristölainsäädännön ja etenkin jätelainsäädännön kokonaisuudistuksen myötä myös hyötykäyttöä koskevat lainsäädäntö uudistui. Energiantuotannon tuhkat tulivat jäteverolain piiriin ja lannoiteasetuksenuudistuksella pyrittiin helpottamaan tuhkien lannoitekäyttöä. Myös jäteluokittelu ja sen päättyminen tuhkien osalta vaikuttaa olennaisesti tuhkien käsittelymenetelmien ja hyödyntämisen kannattavuuteen. Jäteluokituksen päättyminen voi viedä tuhkat kemikaalilainsäädännön piiriin. Kustannus- ja SWOT-analyysissä selvitettiin tuhkien hyödyntämisen kannalta keskeiset kustannustekijät. Rakeistuslaitosinvestoinnissa huomioitiin erilaiset tuhkien käsittelymäärät ja niiden vaikutukset kustannuksiin ja investoinnin kannattavuuteen. SWOT-analyysin avulla selvitettiin hyödyntämisen vahvuudet, heikkoudet, mahdollisuudet ja uhkatekijät. Polttoainesuhteella ei ollut poissulkevaa vaikutusta tuhkien hyötykäyttövalintaan. Lentotuhkat soveltuivat parhaiten lannoitehyötykäyttöön ja pohjatuhkat maarakennushyötykäyttöön. Rakeistuslaitosinvestointi olisi kannattava etenkin suuremmilla tuhkamäärillä.

Challenges in packaging waste management: A case study in the fast food industry

The main research problem of this thesis is to find out the means of promoting the recovery of packaging waste generated in thefast food industry. The recovery of packaging waste generated in the fast food industry is demanded by the packaging waste legislation and expected by the public. The means are revealed by the general factors influencing the recovery of packaging waste, analysed by a multidisciplinary literature review and a case study focusing on the packaging waste managementof McDonald's Oy operating in Finland. The existing solid waste infrastructure does not promote the recovery ofpackaging waste generated in the fast food industry. The theoretical recovery rate of the packaging waste is high, 93 %, while the actual recovery rate is only 29 % consisting of secondary packaging manufactured from cardboard. The total recovery potential of packaging waste is 64 %, resulting in 1 230 tonnes ofrecoverable packaging waste. The achievable recovery potential of 33 %, equalling 647 tonnes of packaging waste could be recovered, but is not recovered mainly because of non-working waste management practises. The theoretical recovery potential of 31 %, equalling 583 tonnes of packaging waste can not be recovered by the existing solid waste infrastructure because of the obscure status of commecial waste, the improper operation ofproducer organisations, and the municipal autonomy. The sorting experiment indicated that it is possible to reach the achievable recovery potential inthe existing solid waste infrastructure. The achievement is promoted by waste producer -oriented waste management practises. The theoretical recovery potential can be reached by increasing the consistency of the solid waste infrastructure through governmental action.

Profit repatriation of a Polish subsidiary from tax planning point of view of an international corporation

The main purpose of this study was to examine and compare the possibilities of profit repatriation from the point of view of tax planning of an international corporation, in such a case that a Finnish parent company has a subsidiary in Poland. The main research problem was divided into two sub research problems: 1) to examine concepts and principles of international taxation and tax planning from the point of view of international corporations and 2) to discuss the main features of Polish Companies-, Accounting- and Tax Act from the point of view a Finnish parent company. The research method of this study is mainly decision making, comparative analysis. In this study have been discussed the possibilities of international profit repatriation for supporting the decision making of the management of a Finnish parent company. In addition different repatriation possibilities have been compared. In this study has been noticed that a Finnish parent company can repatriate profit of its Polish subsidiary either directly as dividends or by using indirect methods such as interests, royalties, management fees and transfer pricing of goods. The total tax burden of dividends is heavier than the tax burden of indirect methods. It was also concluded that during the last years the Polish legislation has been renewed in order to prevent hidden dividend distribution. This has been done by implementing new rules of transfer pricing and thin capitalization.

Disclosure of tax information -from tax reporting system to the financial statements, Case: Fortum Oyj

The main target of the study was to examine how Fortum’s tax reporting system could be developed in a way that it collects required information which is also easily transferable to the financial statements. This included examining disclosure requirements for income taxes under IFRS and US GAAP. By benchmarking some Finnish, European and US companies the purpose was to get perspective in what extend they present their tax information in their financial statements. Also material weakness, its existence, was under examination. The research method was qualitative, descriptive and normative. The research material included articles and literature of the tax reporting and standards relating to it. The interviews made had a notable significance. The study pointed out that Fortum’s tax reporting is in good shape and it does not require big changes. The biggest renewal of the tax reporting system is that there is only one model for all Fortum’s companies. It is also more automated, quicker, and more efficient and it reminds more the notes in its shape. In addition it has more internal controls to improve quality and efficiency of the reporting process.

Small scale waste management. Composting project in selected schools in Mwanza, Tanzania

No 2/2008, sivu 8.

Methods for assessing the sustainability of integrated municipal waste management and

The general striving to bring down the number of municipal landfills and to increase the reuse and recycling of waste-derived materials across the EU supports the debates concerning the feasibility and rationality of waste management systems. Substantial decrease in the volume and mass of landfill-disposed waste flows can be achieved by directing suitable waste fractions to energy recovery. Global fossil energy supplies are becoming more and more valuable and expensive energy sources for the mankind, and efforts to save fossil fuels have been made. Waste-derived fuels offer one potential partial solution to two different problems. First, waste that cannot be feasibly re-used or recycled is utilized in the energy conversion process according to EU’s Waste Hierarchy. Second, fossil fuels can be saved for other purposes than energy, mainly as transport fuels. This thesis presents the principles of assessing the most sustainable system solution for an integrated municipal waste management and energy system. The assessment process includes: · formation of a SISMan (Simple Integrated System Management) model of an integrated system including mass, energy and financial flows, and · formation of a MEFLO (Mass, Energy, Financial, Legislational, Other decisionsupport data) decision matrix according to the selected decision criteria, including essential and optional decision criteria. The methods are described and theoretical examples of the utilization of the methods are presented in the thesis. The assessment process involves the selection of different system alternatives (process alternatives for treatment of different waste fractions) and comparison between the alternatives. The first of the two novelty values of the utilization of the presented methods is the perspective selected for the formation of the SISMan model. Normally waste management and energy systems are operated separately according to the targets and principles set for each system. In the thesis the waste management and energy supply systems are considered as one larger integrated system with one primary target of serving the customers, i.e. citizens, as efficiently as possible in the spirit of sustainable development, including the following requirements: · reasonable overall costs, including waste management costs and energy costs; · minimum environmental burdens caused by the integrated waste management and energy system, taking into account the requirement above; and · social acceptance of the selected waste treatment and energy production methods. The integrated waste management and energy system is described by forming a SISMan model including three different flows of the system: energy, mass and financial flows. By defining the three types of flows for an integrated system, the selected factor results needed in the decision-making process of the selection of waste management treatment processes for different waste fractions can be calculated. The model and its results form a transparent description of the integrated system under discussion. The MEFLO decision matrix has been formed from the results of the SISMan model, combined with additional data, including e.g. environmental restrictions and regional aspects. System alternatives which do not meet the requirements set by legislation can be deleted from the comparisons before any closer numerical considerations. The second novelty value of this thesis is the three-level ranking method for combining the factor results of the MEFLO decision matrix. As a result of the MEFLO decision matrix, a transparent ranking of different system alternatives, including selection of treatment processes for different waste fractions, is achieved. SISMan and MEFLO are methods meant to be utilized in municipal decision-making processes concerning waste management and energy supply as simple, transparent and easyto- understand tools. The methods can be utilized in the assessment of existing systems, and particularly in the planning processes of future regional integrated systems. The principles of SISMan and MEFLO can be utilized also in other environments, where synergies of integrating two (or more) systems can be obtained. The SISMan flow model and the MEFLO decision matrix can be formed with or without any applicable commercial or free-of-charge tool/software. SISMan and MEFLO are not bound to any libraries or data-bases including process information, such as different emission data libraries utilized in life cycle assessments.

Sustainable Waste-to-Energy Production: Performance Evaluation of Distributed Generation fuelled by Landfill Gas

The environmental impact of landfill is a growing concern in waste management practices. Thus, assessing the effectiveness of the solutions implemented to alter the issue is of importance. The objectives of the study were to provide an insight of landfill advantages, and to consolidate landfill gas importance among others alternative fuels. Finally, a case study examining the performances of energy production from a land disposal at Ylivieska was carried out to ascertain the viability of waste to energy project. Both qualitative and quantitative methods were applied. The study was conducted in two parts; the first was the review of literatures focused on landfill gas developments. Specific considerations were the conception of mechanism governing the variability of gas production and the investigation of mathematical models often used in landfill gas modeling. Furthermore, the analysis of two main distributed generation technologies used to generate energy from landfill was carried out. The review of literature revealed a high influence of waste segregation and high level of moisture content for waste stabilization process. It was found that the enhancement in accuracy for forecasting gas rate generation can be done with both mathematical modeling and field test measurements. The result of the case study mainly indicated the close dependence of the power output with the landfill gas quality and the fuel inlet pressure.

Integration of the Food Waste Disposer Unit to the Existing Sewage System

Among the numerous approaches to food waste treatment, the food waste disposers method (FWDs), as a newcomer, has become slowly accepted by the general public owing to the worries about its impact on the existing sewage system. This paper aims to justify the role of FWDs in the process of urbanization in order to better prepare a city to take good care of the construction of its infrastructure and the solid waste treatment. Both the literatures and the case study help to confirm that FWDs has no negative effects on the wastewater treatment plant and it is also environmental friendly by reducing the greenhouse gas emissions. In the case study, the Lappeenranta waste water treatment plant has been selected in order to figure out the possible changes to a WWTP following the integration of FWDs: the observation shows only minor changes take place in a WWTP, in case of 25% application, like BOD up 7%, TSS up 6% and wastewater flowrate up 6%, an additional sludge production of 200 tons per year and the extra yield of methane up to 10000m3 per year; however, when the utilization rate of FWD is over 75%, BOD, TSS, and wastewater flowrate will experience more significant changes, thus exerting much pressure on the existing WWTP. FWDs can only be used in residential areas or cities equipped with consummate drainage network within the service sphere of WWTP, therefore, the relevant authority or government department should regulate the installation frequency of FWDs, while promoting the accessory application of FWDs. In the meanwhile, WWTP should improve their treatment process in order to expand their capacity for sludge treatment so as to stay in line with the future development of urban waste management.

Quasi-objects and actors in the web of belief. Formation of a national nuclear waste management system: the case of Finland

Paper presented in ISA RC23 meeting, Gothenburg July 16th 2010

Waste Stream Investigation from Perspective of Changing Waste Legislation at Green Sand Foundries

The update of the Finnish legislation concerning waste was unavoidable, to comply with the European Union (EU) requirements defined in the EU-Directive on Waste. The new waste law updates were enacted into the Finnish legislation on the 11.03.2011 and targeted for applicability by the 11.03.2012. This thesis investigates the implications of the new amendments to the waste legislation from the perspective of green sand foundries. The investigations are conducted by comparing two of Componenta’s green sand foundries and evaluating their waste streams. Additionally, the impacts of legislation amendments are critiqued on their environmental and economic aspects. The study’s comparison of waste fractions at the two foundries reveals that sand is dominant in absolute tonnage and costs. The increments of waste taxes forces foundries to focus on waste management, recycling and disposing. The new legislation’s promotion of material efficiency, also guides foundries towards the prevention of waste. A potential preventive measure is to regenerate waste sand resulting to cost savings on both raw-materials and waste management. However, the lack of absolute targets for waste prevention or recycling rates discourages the interests towards creating or adopting new technologies and methods for the waste handling.

Public-private partnership in marine litter waste management

Marine litter is an international environmental problem that causes considerable costs to coastal communities and the fishing industry. Several international and national treaties and regulations have provisions to marine litter and forbid disposal of waste into the sea. However, none of these regulations state a responsibility for public authorities to recover marine litter from the sea, like they do for marine litter that washes up on public beaches. In a financial evaluation of a value chain for marine litter incineration it was found out that the total costs of waste incineration are approximately 100 ─ 200 % higher than waste fees offered by waste contractors of ports. The high costs of incineration are derived from the high calorific value of marine litter and therefore a high incineration cost for the waste, and long distances between ports that are taking part in a project for marine litter recovery from the sea and an Energy-from-Waste (EfW) facility. This study provides a possible solution to diverting marine litter from landfills to more environmentally sustainable EfW use by using a public-private partnership (PPP) framework. PPP would seem to fit as a suitable cooperative approach for answering problems of current marine litter disposal in theory. In the end it is up to the potential partners of this proposed PPP to decide whether the benefits of cooperation justify the required efforts.

Effects of a Financial Transaction Tax - Do Transaction Costs Lower Volatility?: A Literature Review

In this literature review the theorethical framework of Financial transaction taxes and their assumed effect on market volatility is assessed. The empirical evidence from various studies is compared against the theory and a simple empirical review of the Finnish stock market is conducted. The findings implicate that financial transaction taxes can not reduce volatility and their actual effect on markets is dependend by many other factors as well. Some evidence even suggests that transactions taxes may actually raise volatility.