874 resultados para Waste tax


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Urban centers have a huge demand for electricity and the growing problem of the solid waste management generated by their population, a relevant social and administrative problem. The correct disposal of the municipal solid waste (MSW) generated in cities is one of the most complex engineering problems that involves logistics, safety, environmental and energetic aspects for its adequate management. Due to a national policy of solid wastes recently promulgated, Brazilian cities are evaluating the technical and economic feasibility of incinerating the non-recyclable waste. São José dos Campos, a São Paulo State industrialized city, is considering the composting of organic waste for biogas production and mass incineration of non-recyclable waste. This paper presents a waste-to-energy system based on the integration of gas turbines to a MSW incinerator for producing thermal and electric energy as an alternative solution for the solid waste disposal in São José dos Campos, SP. A technical and economic feasibility study for the hybrid combined cycle plant is presented and revealed to be attractive when carbon credit and waste tax are included in the project income. © 2013 Elsevier Ltd.

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Electronic waste generated from the consumption of durable goods in developed countries is often exported to underdeveloped countries for reuse, recycling and disposal with unfortunate environmental consequences. The lack of efficient disposal policies within developing nations coupled with global free trade agreements make it difficult for consumers to internalize these costs. This paper develops a two-country model, one economically developed and the other underdeveloped, to solve for optimal tax policies necessary to achieve the efficient allocation of economic resources in an economy with a durable good available for global reuse without policy measures in the underdeveloped country. A tax in the developed country on purchases of the new durable good combined with a waste tax set below the domestic external cost of disposal is sufficient for global efficiency. The implication of allowing free global trade in electronic waste is also examined, where optimal policy resembles a global deposit-refund system.

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En aquest treball s’utilitzen les Quantitats de Residus Generats per Habitant (KRGH) en els diferents municipis de l’entitat administrativa de l’Àrea Metropolitana de Barcelona (AMB) durant la primera dècada del segle XXI (2000 - 2011) com a indicador de sostenibilitat en matèria de Residus Sòlids Urbans (RSU). S’estudia la relació d’aquesta variable amb la Renda Familiar Disponible (RFD) i s’analitza l’evolució dels nivells de generació al llarg de la sèrie històrica per a grups de municipis amb nivells de generació ben diferenciats amb objecte d’avaluar l’efecte produït pels successos amb més impacte en matèria de gestió tal és la introducció del cànon de residus i discutir si es donen situacions d’iniquitat derivades del sistema de finançament dels serveis de gestió de residus.

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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.

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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.

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O gerenciamento de resíduos sólidos municipais não vem contemplando adequadamente a multidimensionalidade da realidade urbana num mundo globalizado e pouco tem auxiliado na necessária transformação dos padrões de consumo nas comunidades locais. Face a incerteza inerente dos sistemas sociais, a complexidade vem sendo, progressivamente, reconhecida como a expressão paradigmática dessa realidade. Neste trabalho, desenvolve-se o conceito de sistema de resíduos sólidos sob a perspectiva de um sistema complexo, assim como caracteriza-se a dinâmica das suas interações. A partir dessa concepção teórica, discute-se a busca da sustentabilidade por meio do gerenciamento de resíduos e as formas de complexificar a sua metodologia de atuação, na qual a cobrança da coleta de resíduos domiciliares é identificada como um importante instrumento neste processo. Propõe-se um modelo de cobrança desses serviços cuja viabilidade é verificada na simulação feita para o município de Santo André-SP. Levanta-se, ainda, dados sobre as formas de cobrança existentes em diversos municípios e a situação dos serviços de limpeza urbana no Brasil. Conclui-se que o gerenciamento de resíduos sólidos deve ser executado no âmbito de uma política pública local para o setor e que o modelo de cobrança proposto tem maior aplicabilidade em cidades de médio a grande porte.

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Law 15/2012 established in Spain four new environmental taxes and extended the scope objective excise duties on mineral oils to tax the use of natural gas and coal as sources of electricity. One of the newly created taxes falls on all electric power producers, and has as tax base the turnover. The second one tax hydropower production, and the other two fall on the nuclear industry. So, there are two new taxes in Spain on the production of electricity from nuclear sources. The first one is a tax on nuclear waste production; the second one is a tax on the storage of nuclear waste. However, these are not the only levies in the Spanish tax system affecting nuclear waste. At the State level there are already several charges on nuclear waste. At the regional level, on the other hand, two Autonomous Communities were taxing nuclear waste. The creation of these new State taxes will finish with the regional taxes, but the State will be oblige to compensate these regions for losing revenues. The purpose of this work is to carry out a critical analysis of the Spanish system of taxation on nuclear waste.

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Economic models have demonstrated the efficiency of curbside collection taxes. This paper demonstrates that such efficiencies disappear in economies with centralized recycling options - where recyclable materials can be removed from the waste stream either by households or at a centralized recycling facility. In such economies a curbside garbage tax not only fails to encourage the centralized recycler to internalize the external costs of waste disposal, but introduces inefficiencies to the cost-minimizing mix of household and centralized recycling efforts. The optimal waste policy is a tax assessed further downstream at the landfill rather than at the curb.

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"March 1999."

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The aim of this study was to evaluate fat substitute in processing of sausages prepared with surimi of waste from piramutaba filleting. The formulation ingredients were mixed with the fat substitutes added according to a fractional planning 2(4-1), where the independent variables, manioc starch (Ms), hydrogenated soy fat (F), texturized soybean protein (Tsp) and carrageenan (Cg) were evaluated on the responses of pH, texture (Tx), raw batter stability (RBS) and water holding capacity (WHC) of the sausage. Fat substitutes were evaluated in 11 formulations and the results showed that the greatest effects on the responses were found to Ms, F and Cg, being eliminated from the formulation Tsp. To find the best formulation for processing piramutaba sausage was made a complete factorial planning of 2(3) to evaluate the concentrations of fat substitutes in an enlarged range. The optimum condition found for fat substitutes in the sausages formulation were carrageenan (0.51%), manioc starch (1.45%) and fat (1.2%).

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The objective of this study was to evaluate the inclusion of minced fish (MF) (0, 20, 40, 60, 80 and 100%), obtained from Nile tilapia filleting waste, in sausage and determine their physicochemical, nutritional and sensory properties. The sausages showed a decrease in protein and increase in fat content with increasing inclusion of MF. The nutritional quality of the products was high, with digestibility over 85%. The parameters of texture instrumental and yellow color (b*) decreased with the increasing inclusion of MF. The sensory evaluation of the color showed that the maximum level of inclusion of MF was not well accepted by the panelists. The sausage with the best acceptance for the flavor attribute was those with 60% of MF. The results showed good nutritional quality of sausages utilizing MF of Nile tilapia filleting waste and according to the sensory evaluation, the maximum level of inclusion should not exceed 60%.

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The T cell immunoglobulin mucin 3 (Tim-3) receptor is highly expressed on HIV-1-specific T cells, rendering them partially ""exhausted'' and unable to contribute to the effective immune mediated control of viral replication. To elucidate novel mechanisms contributing to the HTLV-1 neurological complex and its classic neurological presentation called HAM/TSP (HTLV-1 associated myelopathy/tropical spastic paraparesis), we investigated the expression of the Tim-3 receptor on CD8(+) T cells from a cohort of HTLV-1 seropositive asymptomatic and symptomatic patients. Patients diagnosed with HAM/TSP down-regulated Tim-3 expression on both CD8(+) and CD4(+) T cells compared to asymptomatic patients and HTLV-1 seronegative controls. HTLV-1 Tax-specific, HLA-A*02 restricted CD8(+) T cells among HAM/TSP individuals expressed markedly lower levels of Tim-3. We observed Tax expressing cells in both Tim-3(+) and Tim-3(-) fractions. Taken together, these data indicate that there is a systematic downregulation of Tim-3 levels on T cells in HTLV-1 infection, sustaining a profoundly highly active population of potentially pathogenic T cells that may allow for the development of HTLV-1 complications.

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An environmentally friendly analytical procedure with high sensitivity for determination of carbaryl pesticide in natural waters was developed. The flow system was designed with solenoid micro-pumps in order to improve mixing conditions and minimize reagent consumption as well as waste generation. A long pathlength (100 cm) flow cell based on a liquid core waveguide (LCW) was employed to increase the sensitivity in detection of the indophenol formed from the reaction between carbaryl and p-aminophenol (PAP). A clean-up step based on cloud-point extraction was explored to remove the interfering organic matter, avoiding the use of toxic organic solvents. A linear response was observed within the range 5-200 mu g L(-1) and the detection limit, coefficient of variation and sampling rate were estimated as 1.7 mu g L(-1) (99.7% confidence level), 0.7% (n=20) and 55 determinations per hour, respectively. The reagents consumption was 1.9 mu g of PAP and 5.7 mu g of potassium metaperiodate, with volume of 2.6 mL of effluent per determination. The proposed procedure was selective for the determination of carbaryl, without interference from other carbamate pesticides. Recoveries within 84% and 104% were estimated for carbaryl spiked to water samples and the results obtained were also in agreement with those found by a batch spectrophotometric procedure at the 95% confidence level. The waste of the analytical procedure was treated with potassium persulphate and ultraviolet irradiation, yielding a colorless residue and a decrease of 94% of total organic carbon. In addition, the residue after treatment was not toxic for Vibrio fischeri bacteria. (c) 2010 Elsevier B.V. All rights reserved.

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A method for simultaneous determination of Cr, Fe, Co, Ni, Cu, Zn, As e Pb in liquid chemical waste using Energy Dispersive X-Ray Fluorescence (EDXRF) technique was evaluated. A small sample amount (200 mu L) was dried on a 6.35 mu m thickness Mylar film at 60 degrees C and the analyses were carried out using an EDXRF spectrometer operated with an X-ray Mo tube (Zr filter) at 30 kV/20 mA. The acquisition time was 300 s and the Ga element was utilized as internal standard at 25 mg/L for quantitative analysis. The method trueness was assessed by spiking and the detection limit for those elements ranged from 0.39 to 1.7 mg/L. This method is notable because it assists the choice of the more appropriated waste treatment procedure, in which inter elemental interference is a matter of importance. In addition, this inexpensive method allows a non-destructive determination of the elements from (19)K to (92)U simultaneously.

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Research of advanced technologies for energy generation contemplates a series of alternatives that are introduced both in the investigation of new energy sources and in the improvement and/or development of new components and systems. Even though significant reductions are observed in the amount of emissions, the proposed alternatives require the use of exhaust gases cleaning systems. The results of environmental analyses based on two configurations proposed for urban waste incineration are presented in this paper; the annexation of integer (Boolean) variables to the environomic model makes it possible to define the best gas cleaning routes based on exergetic cost minimisation criteria. In this first part, the results for steam cogeneration system analysis associated with the incineration of municipal solid wastes (MSW) is presented. (c) 2007 Elsevier Ltd. All rights reserved.