The UK landfill tax and the landfill tax credit scheme: operational weaknesses

The UK Landfill Tax and the related Landfill Tax Credit Scheme have now been in operation since October 1996. There have been a number of reviews to assess its operation and effectiveness that have led to some minor amendments. However, there continue to be concerns about operational weaknesses of the tax and the credit scheme. In particular, there is the risk that the tax may be evaded and there are fears that a lack of transparency and independence may undermine the fundamental principles of the Landfill Tax Credit Scheme. Following a recent report, the Secretary of State for the Department of the Environment, Transport and the Regions has set up an inquiry. This paper looks at some of the specific concerns that have been raised and the implications for waste management.     

油气管道本质安全影响因素分析及启示

管道运输是油气运输的主要方式,为了研究油气管道本质安全的影响因素和薄弱环节,通过分析美国和加拿大油气管道的事故原因,识别了3种影响因素和7个薄弱环节;通过统计管道工程各阶段的事故和影响因素的数量,分析了每个阶段存在的本质安全问题。结果表明:施工阶段的事故和影响因素的数量远多于其他阶段;施工和制管阶段的影响因素种类多,事故原因分散,本质安全提升难度较大;设计和运营阶段的影响因素种类少,事故原因相对集中,本质安全提升难度相对不大;各阶段都存在技术和管理的不足。根据油气管道本质安全影响因素分析结果,得出管道本质安全5个方面的启示。     

Evaluating the management strategies of a forestland estate--the S-O-S approach

Connecting Multiple Criteria Decision Support (MCDS) methods with SWOT (Strengths, Weaknesses, Opportunities, and Threats) analysis yields analytical priorities for the factors included in SWOT analysis and makes them commensurable. In addition, decision alternatives can be evaluated with respect to each SWOT factor. In this way, SWOT analysis provides the basic frame within which to perform analyses of decision situations. MCDS methods, in turn, assist in carrying out SWOT more analytically and in elaborating the results of the analyses so that alternative strategic decisions can be prioritized also with respect to the entire SWOT. The A'WOT analysis is an example of such hybrid methods. It makes combined use of the Analytic Hierarchy Process (AHP) and SWOT. In this study, a hybrid method of the Stochastic Multicriteria Acceptability Analysis with Ordinal criteria (SMAA-O) and SWOT is developed as an elaboration of the basic ideas of A'WOT. The method is called S-O-S (SMAA-O in SWOT). SMAA-O enables the handling of ordinal preference information as well as mixed data consisting of both ordinal and cardinal information. Using SMAA-O is enough to just rank decision elements instead of giving them cardinal preference or priority ratios as required by the most commonly used MCDS methods. Using SMAA-O, in addition to analyzing what the recommended action is under certain priorities of the criteria, enables one to analyze what kind of preferences would support each action. The S-O-S approach is illustrated by a case study, where the shareholders of a forest holding owned by a private partnership prepared the SWOT analysis. Six alternative strategies for the management of their forest holding and of old cottage located on the holding were formed. After S-O-S analyses were carried out, one alternative was found to be the most recommendable. However, different importance orders of the SWOT groups would lead to different recommendations, since three of the six alternatives were efficient according to S-O-S analyses.