基于边际治理成本的环境保护税税率标准探究与政策建议

税负水平是税收调节作用的重要因素,各地区需要科学地制定符合本地区发展水平的环境保护税税率来平衡环境保护与经济发展.基于2016年东北某省14个市的钢铁、电力、化工、水泥行业的排污及治理成本数据,建立污染削减费用函数模型,计算该省大气、水中主要污染物的边际治理成本,并设置不同环境保护税税率的情景方案,以探究环境保护税税率对该省经济发展的影响.结果表明:①SO₂、NO_x、COD、NH₃-N的边际治理成本分别为3.44、5.03、3.81、8.15元/污染当量. ②重点行业主要污染物的边际治理成本不同,钢铁行业主要污染物的边际治理成本较高,其COD、NH₃-N的边际治理成本均高于总体边际治理成本;化工行业的COD边际治理成本高于总体边际治理成本;电力行业的大气主要污染物边际治理成本高于总体边际治理成本;水泥行业的大气主要污染物边际治理成本则相对较低. ③适当提高环境保护税税率对经济发展总体影响不大.研究显示:该省的边际治理成本远高于目前的环境保护税征收标准,若以边际治理成本作为环境保护税税率,不但会增加企业负担,而且会导致不同行业的边际治理成本相差较大,因此,建议提高该省的环境保护税税率标准,即大气污染物征收标准为2.4元/污染当量,水污染物征收标准为2.8元/污染当量,并设置环境保护税税率的行业差异化,将有利于政策功能的发挥.      

The Spatiotemporal Structure of Rodent Populations in the Steppe Zone of Western Siberia

The spatial structure of populations has been studied in two rodent species inhabiting the subzone of meadow steppes of the steppe zone of Omsk oblast: the narrow-sculled vole (Microtus gregalis Pall.) and steppe lemming (Lagurus lagurus Pall.). Their populations are represented by combinations of territorial family groups whose structure and spatial distribution vary by season depending on population density, the phase of the population cycle, and the status of their members in the population. In the areas cohabited by M. gregalis and L. lagurus, the pattern of territory use and the rhythm of animal activity during the day depend primarily on their total density: under conditions of low density, the population groups of both species are spatially separated; at increased density, they are distributed with respect to the pattern of daily activity. Both species jointly use part of the territory but at different times of day: M. gregalis, mainly at night and in the morning; L. lagurus, in the daytime.     

The Orthodoxy And Sustainable Development A Potential For Broader Involvement Of The Orthodox Churches In Ethiopia And Russia

In recent years, churches across the world have become involved in dialogue on the theory and practice of sustainable development. A number of Western churches have expressed their concern about climate change and destructive living patterns, stressing the need for human beings to exercise the care for all creation based on a life of sharing and sacrifice. Some Orthodox churches, however, quite recently included the environmental issues in their agendas. While the Bases of Social Concept, a major doctrine of the Russian Orthodox Church adopted in 2000, for the first time emphasises the Churchs position in overcoming environmental crisis and presents a solid basis on which to build the future environmental strategy of the Church, the Ethiopian Orthodox Church has not yet drawn up a programme document that might serve as a framework for the Churchs current extensive activities in the field of biodiversity conservation and sustainable forestry practices. Hence, despite certain closeness of both institutions, there is the potential for strengthening their roles in promoting sustainable development, based on the Biblical concept that the Earth belongs to the Lord and humans are responsible stewards assigned the duty to work for creation and care for it. This paper seeks to demonstrate by means of comparable analysis between the two Churches, Orthodox in nature but different in rites and religious practices, that traditional, highly conservative faiths may serve as powerful instruments of spreading out the ideas of sustainable development as the basis of spiritual revival in the situation of the two concurrent and interrelated crises – spiritual and ecological.Readers should send their comments on this paper to: BhaskarNath@aol.com within 3 months of publication of this issue.     

Perceived Impacts of Ecotourism on Environmental Learning and Conservation: Turtle Watching as a Case Study

Using a case study, involving turtle-based ecotourism, we explore the role of ecotourism in promoting environmental learning and in sustaining conservation of nature. Mon Repos Conservation Park (an important marine turtle rookery involved in ecotourism) in Queensland, Australia, was selected for this study and visitors were surveyed using a structured questionnaire. The reported on-site experiences of respondents are analysed to identify important factors that alter their stated conservation attitudes and behaviours. The impact of these factors (such as the amount of environmental education that respondents claimed they obtained, sighting of sea turtles, nationality) is quantified using regression analyses. There has been little previous quantification of such influences. The study reveals that a considerable amount of environmental knowledge is gained by visitors to Mon Repos. The ecotourism experience, involving environmental education and seeing of turtles, was found to have positive and statistically significant impacts on the visitors' stated desire and intended behaviour to protect sea turtles. The study reveals the importance of learning and the interaction of tourists with wildlife as a contributor to their pro-conservation sentiments and actions. It shows how ecotourism can support nature conservation. Readers should send their comments on this paper to: BhaskarNath@aol.com within 3 months of publication of this issue.     

Graduated driver licensing research in 2004 and 2005

This is the second update of research on graduated driver licensing (GDL) and teenage drivers. It briefly summarizes research in progress and research published since the January 2004 update (Hedlund, J. & Compton, R. [2004]. Graduated driver licensing research in 2003 and beyond. Journal of Safety Research 35(1), 5-11). Research has been very active, especially on teenage driver risk factors, GDL program evaluations, the role of parents in managing and training their teenage drivers, and driver education. Results have strengthened the case for GDL, for nighttime and passenger restrictions, and for extended supervised driving practice.     

Identifying best practices states in motorcycle rider education and licensing

PROBLEM: After decreasing to a historic low in 1997, motorcycle crash-related fatalities are increasing. Although causes remain unclear, motorcycle rider education and licensing play key roles in reducing motorcycle crashes and injuries. Yet, little is known about what constitutes effective rider training and licensing. This study develops a model of best practices in motorcycle rider education and licensing and combines primary and secondary data to identify states that most closely adhere to this model. Evidence on the validity of the model is also examined. METHOD: States were rated along three areas of best practices: (a) program administration; (b) rider education; and (c) licensing based on 2001 data collected for a National Highway Traffic Safety Administration (NHTSA)-sponsored study. RESULTS: Results indicate wide variation in states' adherence to best practices; several states meet most, others very few. When the areas of best practices are considered separately, a state tends to behave similarly on all three. Initial evidence supports the validity of the model, with high best practices states having the lowest rates of motorcycle fatalities. IMPACT ON TRAFFIC SAFETY: As motorcycle-related crashes increase and state and federal support for rider education programs diminishes, it is critical that states identify deficiencies in their program and learn from successful states about efficient, cost-effective strategies for increasing best practices in motorcycle rider education and licensing.     

The estimated reduction in the odds of loss-of-control type crashes for sport utility vehicles equipped with electronic stability control

INTRODUCTION: Using data from the NASS General Estimates System (GES), the method of induced exposure was used to assess the effects of electronic stability control (ESC) on loss-of-control type crashes for sport utility vehicles. METHOD: Sport utility vehicles were classified into crash types generally associated with loss of control and crash types most likely not associated with loss of control. Vehicles were then compared as to whether ESC technology was present or absent in the vehicles. A generalized additive model was fit to assess the effects of ESC, driver age, and driver gender on the odds of loss of control. In addition, the effects of ESC on roads that were not dry were compared to effects on roads that were dry. RESULTS: Overall, the estimated percentage reduction in the odds of a loss-of-control crash for sport utility vehicles equipped with ESC was 70.3%. Both genders and all age groups showed reduced odds of loss-of-control crashes, but there was no significant difference between males and females. With respect to driver age, the maximum percentage reduction of 73.6% occurred at age 27. The positive effects of ESC on roads that were not dry were significantly greater than on roads that were dry.     

Graduated driver licensing and teenage driver research in 2006

This is the third update of research on graduated driver licensing (GDL) and related teenage driver issues. It briefly summarizes research published since or not included in the 2005 update (Hedlund, J., & Compton, R. (2005). Graduated driver licensing research in 2004 and 2005. Journal of Safety Research, 36(2), 109-119.), describes research in progress of which the authors are aware, and announces plans for a symposium on teenage driving and GDL to be held in February 2007.     

应急预案编制基本操作程序及方法

应急预案编制涉及行业领域专业技术、应急管理知识、工作进度和质量管控等多方面内容,是一项专业性、系统性很强的工作。为向公众普及有关工作程序和方法,笔者结合实际工作经验提炼出应急预案编制工作的核心思想,引入项目管理的思路,提出一种面向对象、以实践应用为导向的工作模式。本文有详细的步骤展示,提供相应的文本样式,并对常见工作方法、技巧和失误进行归纳分析。研究结果提供一种可行的思路参考,对于应急预案编制设计、评审等人员具有一定参考和科普传播价值。