TAXING NATURAL RESOURCE PROJECTS

A wide range of fiscal measures for natural resource based projects are analyzed in this paper. Maximizing government revenue involves taxing heavily any rents generated in the project while retaining the incentive to invest. Recovery efficiency must also be preserved. Based upon the principles of resource economics and project appraisai a series of tests are derived and applied to alternative tax schemes in order to assess their efficiency in maximizing the present value of government revenues. The tests indicate that of the ten schemes examined, the most likely to achieve revenue maximization is a progressive resource rent tax incorporating a safeguard tapering provision and superimposed upon normal corporate income tax. Many commonly applied taxes are demonstrated to have serious distortionary effects on the investment decision and to fail to capture a large proportion of rents generated. Cet article analyse une gamme variée de mesures fiscales applicables aux projets concernant les ressources naturelles. L'optimisation des recettes de l'Etat implique une lourde imposition des revenus provenant du projet tout en continuant à encourager les investissements. L'efficacité de la relance doit aussi être maintenue. Sur la base des principes de l'économie des ressources et de l'évaluation des projets, une série de tests a été conçue et appliquée à des systèmes fiscaux alternatifs afin de permettre l'évaluation de leur efficacité en ce qui concerne l'optimisation de la valeur actuelle des recettes de l'Etat. Les tests indiquent que sur les dix systèmes examinés, le plus susceptible d'optimiser les recettes semble être un impôt progressif sur les revenus provenant des ressources qui incorpore une clause de garantie dégressive et qui vient s'ajouter à l'impôt sur le revenu des sociétés habituel. L'article démontre que de nombreux impôts habituellement appliqués présentent de sérieux effets de distortion ayant un impact sur la décision d'investir et qu'une grande proportion des revenus de ces projets échappe à l'imposition. En este artículo se analiza una gama amplia de medidas fiscales sobre proyectos relacionados con recursos naturales. Maximizar los ingresos fiscales requiere imponer fuertes impuestos sobre las rentas generadas por el proyecto manteniendo al mismo tiempo el incentivo para la inversión. Debe mantenerse también la eficiencia en la recuperación de los recursos en cuestión. Basado en principios de la economía de recursos y de evaluación de proyectos se derivan una serie de pruebas sobre esquemas alternativos de aplicación de impuestos con el objeto de evaluar la eficiencia de dichos esquemas en la maximización del valor presente del ingreso del gobierno por concepto de impuestos. Las pruebas indican que de los diez esquemas examinados, el que con mayor probabilidad va a maximizar el ingreso del gobierno es el impuesto progresivo sobre la renta del recurso con un provisión de salvaguarda la reducción de dicho impuesto, más un impuesto simultáneo sobre el ingreso de la empresa. Muchos de los esquemas de imposición comúnmente aplicados tienen serios efectos distortionadores sobre las decisiones de inversión y consecuentamente impiden la colección de una gran parte de las rentas generadas.     

Electromagnetic fields in offices.

With the increased use of electric and electronic equipment in our offices, our daily exposure to electromagnetic fields has become increasingly complex due to the great variety of the frequency content of the fields. Today focus has shifted from monitors as the dominating sources of electromagnetic fields to other electronic equipment, cabling, nearby substations, power lines and stray currents in buildings. In the last 5 years wireless communication has become common in our offices. These devices use radio frequency waves to communicate and are therefore sources of radio frequency fields in our offices. To a certain degree, they all add to the complicated issue of the extensive field frequencies found in offices. The exposure of office workers is generally considered to be low and not in conflict with the existing guidelines, but if a precaution approach is applied there are a number of measures that can be taken to reduce the electromagnetic fields in offices in order to obtain a good electrical environment.     

MODELING THE IMPACT OF MULTICOMPONENT VOCs ON GROUND WATER USING THE STEFAN‐MAXWELL EQUATION1

ABSTRACT: Computer programs that model the fate and transport of organic contaminants through porous media typically use Fick's first law to calculate vapor phase diffusion. Fick's first law, however, is limited to the case of a single, dilute species diffusing into a stagnant, high concentration, bulk vapor phase. When dealing with more than one diffusing species and at higher concentrations, the multicomponent coupling effects on vapor phase diffusion and advection of the various constituents become significant. VLEACH, a one‐dimensional finite difference model developed for the U.S. Environmental Protection Agency (USEPA), is typical of the models using Fick's first law to model vapor‐phase diffusion. The VLEACH model was modified to accommodate up to 10 components and to calculate the binary diffusion coefficients for each of the components based on molecular weight, molecular volume, temperature and pressure, and to address the coupling effects on multiple component vapor phase diffusion and its impact on ground water. The resulting model was renamed MC‐CHEMSOIL. At low vapor phase concentrations, MC‐CHEMSOIL predicts identical ground water impacts (dissolved phase loading) to those from VLEACH 2.2a. At higher vapor phase concentrations, however, the relative difference between the models exceeded 20 percent.     

Leachability testing of metallic wastes.

The performance of two tests, a batch test and a percolation test for the characterization of waste as suggested in the EU council decision 2003/33/EC was investigated. The tests were carried out on two solid waste streams from a metal recycling industry. The concentrations of heavy metals such as Cu, Zn and Pb were more than one order of magnitude lower than the proposed limit values. Generally, batch test values were equal or higher than percolation test values. With the proposed test procedures both materials could be considered as non-dangerous wastes. The test performance was also investigated using a leachant with higher ionic strength instead of demineralized water as prescribed. The results clearly show a significant increase in the concentration of some heavy metals. Total concentrations of phenolic compounds and polychlorinated biphenyls were less than 1 p.p.m. and 2 p.p.b., respectively. The precision of the batch and the percolation tests were on average 48 and 35%, respectively.     

The effect of an ergonomic intervention on musculoskeletal, psychosocial, and visual strain of VDT data entry work: the Polish part of the international study.

A group of routine data entry operators (female) was included in the Polish MEPS (musculoskeletal--eyestrain--psychosocial--stress) study. Before the intervention, ergonomic assessment revealed improper working conditions such as inadequate lighting, uncomfortable chairs, and lack of forearm and wrist support while medical examination revealed that trapezius muscle load along with upper arm, head and back angles were higher than advisable. Subjects complained about neck and shoulder pain, visual problems, and psychosocial conditions. The ergonomic intervention included installation of new luminaires and Venetian blinds, new chairs, repair of ventilators, and optometric corrections. The results after the intervention showed mainly improvement in chair comfort, lighting conditions, visual strain, and sitting posture. However, financial limitations did not allow satisfactory completion of the intervention leading to a mixed interpretation of the results.     

A cross-country comparison of short- and long-term effects of an ergonomic intervention on musculoskeletal discomfort, eyestrain and psychosocial stress in VDT operators: selected aspects of the international project.

Three groups of data entry female visual display terminal (VDT) workers from Norway (n = 30), Poland (n = 33) and the USA (n = 29) were compared. Before intervention, the Norwegian group reported more neck pain compared with the Polish group. The Polish group reported less shoulder pain than both the U.S. and the Norwegian groups. The clinical examination documented fewer symptoms and signs of musculoskeletal illness among the Polish participants compared with the Norwegian and the U.S. groups. After intervention, the Norwegian group reported a reduction in neck pain while the U.S. group reported a reduction in shoulder pain. The Polish group reported an increase in neck, shoulder and forearm pain at follow-up compared to after intervention. The Polish group recorded higher flexion of the upper arm at follow-up parallel with an increase of pain in the upper part of the body. Visual discomfort showed variable results in the 3 countries.     

Safety climate in Finnish- and Swedish-speaking companies.

The aim of this study was to compare assessments made by Finnish- and Swedish-speaking workers in Finland about the safety climate in their companies, because an earlier study showed that the accident frequency of Swedish-speaking workers was one third lower than that of Finnish-speaking workers. 148 Finnish-speaking and 138 Swedish-speaking workers from 14 small and medium-sized companies participated in this study. They filled out a Finnish safety climate questionnaire, the reliability of which was above the acceptable level. There were no differences between the language groups in the total variables of safety climate and safety action. Based on the differences in single items, we interpreted that Swedish-speaking workers stressed collective safety more, whereas Finnish-speaking workers put more emphasis on their personal responsibility for safety.     

Public Perception of Flood Hazard in the Niger Delta,Nigeria

Summary Our study had the aim of understanding how floodplain dwellers regard the risk of flooding. About 500 questionnaires were administered to landowners in the selected settlements in the study area using systematic random sampling. The results of analysis show, among other things, that the population regards most important the causes of floods as heavy, prolonged rainfall and river overflow. Nevertheless, they have little knowledge of the frequency of severe floods, and flood alleviation schemes. Most flood victims do not get compensation or relief during flood disaster, and the reason why they remain in the study area is influenced by their occupations, especially fishing, subsistence agriculture, and the presence of crude oil in the region which has attracted many migrants who cannot afford the high cost of accommodation and are therefore forced to live in vulnerable areas of the floodplain. Finally, the study concludes that flood control in the region needs the cooperation of government, community efforts and an enlightenment programmes through environmental education and mass media.     

Non-native Species <Emphasis Type="Italic">DO</Emphasis> Threaten the Natural Environment!

Sagoff [Journal of Agricultural and Environmental Ethics 18 (2005), 215–236] argues, against growing empirical evidence, that major environmental impacts of non-native species are unproven. However, many such impacts, including extinctions of both island and continental species, have both been demonstrated and judged by the public to be harmful. Although more public attention has been focused on non-native animals than non-native plants, the latter more often cause ecosystem-wide impacts. Increased regulation of introduction of non-native species is, therefore, warranted, and, contra Sagoff’s assertions, invasion biologists have recently developed methods that greatly aid prediction of which introduced species will harm the environment and thus enable more efficient regulation. The fact that introduced species may increase local biodiversity in certain instances has not been shown to result in desired changes in ecosystem function. In other locales, they decrease biodiversity, as they do globally.