Taxes and decision rights in multinationals

We examine how a multinational's choice to centralize or decentralize its decision structure is affected by country tax differentials. Within a simple model that emphasizes the multiple conflicting roles of transfer prices in multinational enterprises (MNEs)—here, as a strategic precommitment device and a tax manipulation instrument—we show that centralization is more profitable when tax differentials are large. When tax differentials are small, decentralization can be performed in two different ways each providing the highest profits in a particular range of the tax differential. Hence, the paper emphasizes the organizational flexibility that MNEs have in pursuing tax optimization.

Microbial diversity in the municipal composting process and development of detection methods

Composting refers to aerobic degradation of organic material and is one of the main waste treatment methods used in Finland for treating separated organic waste. The composting process allows converting organic waste to a humus-like end product which can be used to increase the organic matter in agricultural soils, in gardening, or in landscaping. Microbes play a key role as degraders during the composting-process, and the microbiology of composting has been studied for decades, but there are still open questions regarding the microbiota in industrial composting processes. It is known that with the traditional, culturing-based methods only a small fraction, below 1%, of the species in a sample is normally detected. In recent years an immense diversity of bacteria, fungi and archaea has been found to occupy many different environments. Therefore the methods of characterising microbes constantly need to be developed further. In this thesis the presence of fungi and bacteria in full-scale and pilot-scale composting processes was characterised with cloning and sequencing. Several clone libraries were constructed and altogether nearly 6000 clones were sequenced. The microbial communities detected in this study were found to differ from the compost microbes observed in previous research with cultivation based methods or with molecular methods from processes of smaller scale, although there were similarities as well. The bacterial diversity was high. Based on the non-parametric coverage estimations, the number of bacterial operational taxonomic units (OTU) in certain stages of composting was over 500. Sequences similar to Lactobacillus and Acetobacteria were frequently detected in the early stages of drum composting. In tunnel stages of composting the bacterial community comprised of Bacillus, Thermoactinomyces, Actinobacteria and Lactobacillus. The fungal diversity was found to be high and phylotypes similar to yeasts were abundantly found in the full-scale drum and tunnel processes. In addition to phylotypes similar to Candida, Pichia and Geotrichum moulds from genus Thermomyces and Penicillium were observed in tunnel stages of composting. Zygomycetes were detected in the pilot-scale composting processes and in the compost piles. In some of the samples there were a few abundant phylotypes present in the clone libraries that masked the rare ones. The rare phylotypes were of interest and a method for collecting them from clone libraries for sequencing was developed. With negative selection of the abundant phylotyps the rare ones were picked from the clone libraries. Thus 41% of the clones in the studied clone libraries were sequenced. Since microbes play a central role in composting and in many other biotechnological processes, rapid methods for characterization of microbial diversity would be of value, both scientifically and commercially. Current methods, however, lack sensitivity and specificity and are therefore under development. Microarrays have been used in microbial ecology for a decade to study the presence or absence of certain microbes of interest in a multiplex manner. The sequence database collected in this thesis was used as basis for probe design and microarray development. The enzyme assisted detection method, ligation-detection-reaction (LDR) based microarray, was adapted for species-level detection of microbes characteristic of each stage of the composting process. With the use of a specially designed control probe it was established that a species specific probe can detect target DNA representing as little as 0.04% of total DNA in a sample. The developed microarray can be used to monitor composting processes or the hygienisation of the compost end product. A large compost microbe sequence dataset was collected and analysed in this thesis. The results provide valuable information on microbial community composition during industrial scale composting processes. The microarray method was developed based on the sequence database collected in this study. The method can be utilised in following the fate of interesting microbes during composting process in an extremely sensitive and specific manner. The platform for the microarray is universal and the method can easily be adapted for studying microbes from environments other than compost.

Constitutive model for municipal solid waste incorporating mechanical creep and biodegradation-induced compression

A constitutive model is proposed to describe the stress-strain behavior of municipal solid waste (MSW) under loading using the critical state soil mechanics framework. The modified cam clay model is extended to incorporate the effects of mechanical creep and time dependent biodegradation to calculate total compression under loading. Model parameters are evaluated based on one-dimensional compression and triaxial consolidated undrained test series conducted on three types of MSW: (a) fresh MSW obtained from working phase of a landfill, (b) landfilled waste retrieved from a landfill after 1.5 years of degradation, and (c) synthetic MSW with controlled composition. The model captures the stress-strain and pore water pressure response of these three types of MSW adequately. The model is useful for assessing the deformation and stability of landfills and any post-closure development structures located on landfills.

Resource recovery potential from secondary components of segregated municipal solid wastes

Fermentable components of municipal solid wastes (MSW) such as fruit and vegetable wastes (FVW), leaf litter, paddy straw, cane bagasse, cane trash and paper are generated in large quantities at various pockets of the city. These form potential feedstocks for decentralized biogas plants to be operated in the vicinity. We characterized the fermentation potential of six of the above MSW fractions for their suitability to be converted to biogas and anaerobic compost using the solid-state stratified bed (SSB) process in a laboratory study. FVW and leaf litter (papermulberry leaves) decomposed almost completely while paddy straw, sugarcane trash, sugarcane bagasse and photocopying paper decomposed to a lower extent. In the SSB process between 50-60% of the biological methane potential (BMP) could be realized. Observations revealed that the SSB process needs to be adapted differently for each of the feedstocks to obtain a higher gas recovery. Bagasse produced the largest fraction of anaerobic compost (fermentation residue) and has the potential for reuse in many ways.

Encouragement and discouragement : Essays on taxation and government expenditure

This thesis consists of an introduction to a topic of optimal use of taxes and government expenditure and three chapters analysing these themes more in depth. Chapter 2 analyses to what extent a given amount of subsidies affects the labour supply of parents. Municipal supplement to the Finnish home care allowance provides exogenous variation to labour supply decision of a parent. This kind of subsidy that is tied to staying at home instead of working is found to have fairly large effect on labour supply decisions of parents. Chapter 3 studies theoretically when it is optimal to provide publicly private goods. In the set up of the model government sets income taxes optimally and provides a private good, if it is beneficial to do so. The analysis results in an optimal provision rule according to which the good should be provided when it lowers the participation threshold into labour force. Chapter 4 investigates what happened to prices and demand when hairdressers value added tax was cut in Finland from 22 per cent to 8 per cent. The pass-through to prices was about half of the full pass-through and no clear indication of increased demand for the services or better employment situation in the sector is found.

Flow forecasts in general planning of municipal water and sewage works

Vuorokausivirtaaman ennustaminen yhdyskuntien vesi- ja viemärilaitosten yleissuunnittelussa.

Private and municipal forests and the forestry planning system in Japan - trends and problems after World War II.

XVIII IUFRO World Congress, Ljubljana 1986.

Photocatalytic treatment of municipal wastewater using modified neodymium doped TiO2 hybrid nanoparticles

Photocatalytic degradation of municipal wastewater was investigated using reagent grade TiO2 and modified neodymium doped TiO2 hybrid nanoparticles. For the first time, surface modification of Nd3+ doped TiO2 hybrid nanoparticles were carried out with n-butylamine as surface modifier under mild hydrothermal conditions. The modified nanoparticles obtained were characterized by Powder XRD, FTIR, DLS, TEM, BET surface area, zeta potential and UV-Vis Spectroscopy. The characterization results indicated better morphology, particle size distribution and low agglomeration of the nanoparticles synthesized. It was found that photodegradation of wastewater using surface modified neodymium doped TiO2 nanoparticles was more compared to pure TiO2, which can be attributed to the doping and modification with n-butylamine.

Environmental audit of Municipal Solid Waste Management

The management of municipal solid waste has become an acute problem due to enhanced economic activities and rapid urbanisation. Increased attention has been given by the government in recent years to handle this problem in a safe and hygienic manner. In this regard, Municipal Solid Waste Management (MSWM) environmental audit has been carried out for Bangalore city through the collection of secondary data from government agencies, and interviews with stakeholders and field surveys. Field surveys were carried out in seven wards (representative samples of the city) to understand the practice and identify the lacunae. The MSWM audit that was carried out functional-element-wise in selected wards to understand the efficacy and shortfalls, if any, is discussed in this paper.

Management of Municipal Solid Waste

Solid material thrown away as unused from various sectors such as agricultural, commercial, domestic, industrial and institutional constitutes solid wastes. This places an enormous strain on natural resources and seriously undermines efficient and sustainable development. Management of Municipal Solid Waste discusses the ways to salvage the situation through efficient management of solid wastes from waste generation to final disposal. The various processes such as waste generation, collection, storage, processing, recovery, transport, and disposal, are explained with the support of case studies. The book discusses reduction of waste at the source and to foster implementation of integrated solid waste management systems that are cost-effective and protect human health and the environment.

Algal biofuel: bountiful lipid from Chlorococcum sp proliferating in municipal wastewater

Algae biofuel have emerged as viable renewable energy sources and are the potential alternatives to fossil-based fuels in recent times. Algae have the potential to generate significant quantities of commercially viable biofuel apart from treating wastewater. Three algal species, viz. Chlorococcum sp., Microcystis sp. and Phormidium sp. proliferating in wastewater ponds were isolated and cultured in the laboratory myxotrophically under similar wastewater conditions. Chlorococcum sp. attained a mean biomass productivity of 0.09 g. I(-1)d(-1) with the maximum `biomass density of 1.33 g I-1 and comparatively higher lipid content of 30.55% (w/w) on the ninth day of the culture experiment. Under similar conditions Microcystis sp. and Phormidium sp. attained mean biomass productivities of 0.058 and 0.063 g I-1 d(-1) with a total lipid content of 8.88% and 18.66% respectively. Biochemical composition (carbohydrates, proteins, lipids and phosphates) variations and lipid accumulation studies were performed by comparison of the ratios of carbohydrate to protein; lipid to protein (L/P) and lipid to phosphates using attenuated total reflectance-Fourier transform infrared spectroscopy which showed higher L/P ratio during the stationary phase of algal growth. Composition analysis of fatty acid methyl ester has been performed using gas chromatography and mass spectrometry. Chlorococcum sp. with higher productivity and faster growth rate has higher lipid content with about 67% of saturated fatty acid dominated by palmitate (36.3%) followed by an unsaturate as linoleate (14%) and has proved to be an economical and viable feedstock for biofuel production compared to the other wastewater-grown species.

Influence of Spatial Variation of Hydraulic Conductivity of Municipal Solid Waste on Performance of Bioreactor Landfill

The current study analyzes the leachate distribution in the Orchard Hills Landfill, Davis Junction, Illinois, using a two-phase flow model to assess the influence of variability in hydraulic conductivity on the effectiveness of the existing leachate recirculation system and its operations through reliability analysis. Numerical modeling, using finite-difference code, is performed with due consideration to the spatial variation of hydraulic conductivity of the municipal solid waste (MSW). The inhomogeneous and anisotropic waste condition is assumed because it is a more realistic representation of the MSW. For the reliability analysis, the landfill is divided into 10 MSW layers with different mean values of vertical and horizontal hydraulic conductivities (decreasing from top to bottom), and the parametric study is performed by taking the coefficients of variation (COVs) as 50, 100, 150, and 200%. Monte Carlo simulations are performed to obtain statistical information (mean and COV) of output parameters of the (1) wetted area of the MSW, (2) maximum induced pore pressure, and (3) leachate outflow. The results of the reliability analysis are used to determine the influence of hydraulic conductivity on the effectiveness of the leachate recirculation and are discussed in the light of a deterministic approach. The study is useful in understanding the efficiency of the leachate recirculation system. (C) 2013 American Society of Civil Engineers.

Bioremediation and lipid synthesis through mixotrophic algal consortia in municipal wastewater

Algae grown in outdoor reactors (volume: 10 L and depth: 20 cm) were fed directly with filtered and sterilised municipal wastewater. The nutrient removal efficiencies were 86%, 90%, 89%, 70% and 76% for TOC, TN, NH4-N, TP and OP, respectively, and lipid content varied from 18% to 28.5% of dry algal biomass. Biomass productivity of similar to 122 mg/l/d (surface productivity 24.4 g/m(2)/d) and lipid productivity of similar to 32 mg/l/d were recorded. Gas chromatography and mass spectrometry (GC-MS) analyses of the fatty acid methyl esters (FAME) showed a higher content of desirable fatty acids (bearing biofuel properties) with major contributions from saturates such as palmitic acid C16:0; similar to 40%] and stearic acid C18:0; similar to 34%], followed by unsaturates such as oleic acid C18:1(9); similar to 10%] and linoleic acid C18:2(9,12); similar to 5%]. The decomposition of algal biomass and reactor residues with an exothermic heat content of 123.4 J/g provides the scope for further energy derivation. (C) 2014 Elsevier Ltd. All rights reserved.