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隨著全球溫室氣體排放量的增長，氣候變遷帶來的衝擊益加嚴重，京都議定書的三種彈性減量機制為人類對抗氣候變遷帶來了新的契機，「碳交易」及「碳市場」於焉而生。為與國際的潮流接軌，立法院於2015年6月15日三讀通過了《溫室氣體減量及管理法》，嗣經總統於同年7月1日公布施行，我國將可藉由「總量管制與排放交易」(Cap and Trade)的實施，建立一個強制性的碳市場。本論文以市場規模最大的歐盟及中、美兩大排碳國為例，探討它們碳市場發展的經驗，並將重點聚焦在其歷史背景、制度面的設計、碳交易的情形及執行減量的成效上，希望從中找出我國碳交易可以學習與借鑑的地方。 歐、美及中國的碳市場各在不同的背景之下產生，歐盟及中國以強制性市場為主，美國則以自願性市場為主。本論文發現，歐盟排放交易體系(EU ETS)及中國的7個碳試點，其發展有賴明確的溫室氣體減量目標與碳交易的強制規定作為基礎，此正是美國碳市場所缺乏的。芝加哥氣候交易所(CCX)本質上其實類似歐盟及中國的碳市場，它們最大的差別在於：前者可由企業自行決定加入與否，後兩者則強制達一定排放量的企業加入。CCX失敗的例子，恰恰說明了缺乏國家明確方向的指引，單靠企業憑良心加入的自願性市場，發展仍然有限。 最後，本論文提出對我國碳交易後續規劃方向的7項建議，以及後續論文研究方向的3項建議。 / With the rapid growth of greenhouse gas (GHG) emissions, impacts of climate change become more serious. To reduce GHG emissions, the Kyoto Protocol was adopted in 1997 and entered into force on 16 February 2005. Various carbon markets have been structured at the domestic or international level, especially since the introduction of three flexible mechanisms under the Kyoto Protocol. To demonstrate Taiwan’s commitment to combating climate change in line with the global trend, the Greenhouse Gas Emission Reduction and Management Act was promulgated by the president on 1 July 2015. It provides a legal basis for establishing a cap and trade system, and a compliance carbon market will be structured in Taiwan. In this paper, we consider the world’s three major carbon markets, the European Union Emissions Trading Scheme (EU ETS), the Chicago Climate Exchange (CCX) and the Chinese seven official ETS pilots. This study seeks to provide some suggestions for future carbon transactions in Taiwan from their evolution experiences. The discussions developed in this study will focus on their historical backgrounds, system designs, allowance transactions, and emission reductions achievement. By comparing their evolution experiences, we find critical success factors behind carbon markets. Finally, suggestions for Taiwan’s government and future researches are presented.

Im Jahr 2005 wurde als Reaktion auf die Unterzeichnung des Kyoto-Protokolls und der damit verbundenen Verpflichtung zur Reduktion von Treibhausgasemissionen der europäische Emissionshandel eingeführt. Versuche der Standardsetter für IFRS und US GAAP zu einer einheitlichen Bilanzierungsregel für Emissionsrechte scheiterten. Seitdem stehen den beteiligten Unternehmen speziell bei Ansatz und Bewertung von Emissionsrechten sowie der Verbindlichkeit für verursachte Emissionen Wahlrechte zur Verfügung. Da unterschiedliche Bilanzierungsansätze zu verschiedenen Resultaten beispielsweise in der Gewinn- und Verlustrechnung führen können, schränkt die Regelungslücke die Vergleichbarkeit zwischen Unternehmen mit unterschiedlichen Bilanzierungsansätzen ein. Dabei wird zudem deutlich, wie wichtig die Offenlegung des gewählten Bilanzierungsansatzes ist. Diese Arbeit beschreibt mit Hilfe einer ausführlichen Literaturrecherche den Diskurs in der Forschung und fasst die theoretisch möglichen Ansätze zusammen. Dem schließt sich eine Analyse aller im STOXX Europe 600 gelisteten Unternehmen an. Untersucht wird, inwieweit die Unternehmen am Emissionshandel beteiligt sind, welchen Ansatz zur Bilanzierung von Emissionsrechten sie wählen und in welcher Vollständigkeit sie den gewählten Ansatz im Geschäftsbericht offenlegen. Insgesamt 70 Unternehmen im STOXX Europe 600 geben eine Beteiligung am europäischen Emissionshandel an, 68 davon erhalten Emissionsrechte kostenfrei von einer staatlichen Stelle zugeteilt. Davon wiederum können 31 Unternehmen sicher einem Bilanzierungsansatz zugeordnet werden; bei den übrigen Unternehmen werden nicht alle relevanten Bilanzierungsentscheidungen offengelegt. Die große Mehrheit dieser 31 Unternehmen wendet den Netto-Ansatz an, bei welchem die zugeteilten Emissionsrechte zu Anschaffungskosten (üblicherweise Null) angesetzt werden. Nur zwei Unternehmen bilanzieren Emissionsrechte nach der 2005 zurückgenommenen, aber weiterhin gültigen Interpretation IFRIC 3. Insgesamt gibt es bezüglich der Bilanzierung von Emissionsrechten in europäischen Unternehmen in Theorie und Praxis Unterschiede, welche die Vergleichbarkeit einschränken. Dies wird durch die häufig unvollständige Offenlegung der Bilanzierungsentscheidung verstärkt. Diese Kritikpunkte sollten aus Sicht der Standardsetter IASB und FASB ausreichend Anlass geben, eine einheitliche Regelung zur Bilanzierung von Emissionsrechten zu entwickeln.

Cette thèse couvre deux sujets : le dessin des permis à polluer et la gestion des déchets. Le premier chapitre analyse la mise en œuvre des permis à polluer. Le chapitre se concentre sur les impacts de la distribution liés à la sévérité de l’allocation gratuite basée sur la production courante quand deux secteurs sont couverts par le marché des permis et le plafond reste constant. Un nouveau type d’augmentation des profits dans les secteurs qui ne sont pas exposés à la concurrence internationale a été démontré théoriquement. Le deuxième chapitre traite la question de la différenciation de l’allocation des permis dans les différentes régions, liée à la possibilité des entreprises à délocaliser. Les conditions dans lesquelles le bien-être décroît avec la délocalisation sont déterminées. Dans ce cas, des distributions gratuites de permis peuvent être utilisées pour éviter la délocalisation des entreprises. Le troisième chapitre compare l’efficacité des programmes de la responsabilité élargie du producteur (REP) avec l’efficacité d’une ex-ante taxe. La taxe permet plus de flexibilité ex-ante quant aux conditions du marché, mais la REP permet plus d’adaptation ex-post aux réalisations des coûts. Ainsi, l’efficacité relative de la REP augmente avec l’incertitude des coûts et la compétitivité du marché. / This thesis covers two subjects. One is the design of pollution permits and the other is the waste management. The first chapter analyses the implementation of pollution permits. It focuses on the distributional impacts linked with the stringency of output-based allocation,when two sectors are covered by the market for permits and the total cap is held constant. Theoretically demonstrated is a new type of profit increase in sectors that are not exposed to international competition. The second chapter addresses the issue of differentiating permit allocation across areas, this being linked to the possibility of firms to relocate. The conditions under which welfare decreases with relocation are determined. In such a case, free allowances may be used to prevent firms from relocating. The third chapter compares the efficiency of extended producer responsibility (EPR) programs and the efficiency of an ex-ante tax. The tax allows more ex-ante flexibility regarding market conditions, but the EPR allows more ex-post adaption to cost realizations. As a result, the relative efficiency of the EPR increases with uncertainty of the costs and competitiveness of the market.

Hippocrates predicted many years ago that breath could tell something related with our health. On his treaties, he indicated that when the body starts moving after sleeping, and breathe with more frequency, something hot and acid is expelled with air. It is possible to predict a disease from breath, but it has not been until recent years that last developments in breath analysis has allowed to detect compounds precisely and to associate the presence of these compounds to certain diseases. The use of breath analysis in clinical diagnosis and exposure to contaminants presents great advantages as this is a non-invasive technique, compared with other techniques such as blood or urine analyses. Two new instrumental methodologies have been developed in the present thesis, which are based on adsorbent micro-traps, specifically designed for the analysis of volatile compounds in breath and environmental samples. These equipments are versatile and low cost, compared to other commercially available instrumentations. One of the methodologies developed has been designed for the analysis volatile compounds in breath samples, showing efficiency and resolutions unknown up to know. It has allowed detecting exposure to volatile contaminants in a range of concentrations that the current techniques cannot achieve. The second equipment has been developed for the analysis of the same contaminants in other biological matrixes, in this case blood. It has been used to assess the mechanism followed by the inhaled compounds when entering the human body. These new methodologies were evaluated in different exposure studies. 2,5-dimethylfurean was detected with a high sensitivity and allowed to determine the smoking habits of a wide group of individuals, also 48 hours after smoking. The levels of contamination due environmental tobacco smoke were also evaluated in different environments. The high sensitivity of the developed techniques allowed us to demonstrate the contamination of passive smokers by environmental tobacco smoke (ETS) after few hours of being in contact with. Breath levels of the smoking biomarker after few hours in contact with ETS where at the same level that those found in smokers who smoke few cigarettes per day / Que l’alè ens deia alguna cosa de la nostra salut ja ho va intuir Hipòcrates. Al Tractat Mèdic hi va escriure: “Així, doncs, quan el cos es posa en moviment després de dormir i respira amb més freqüència, quelcom calent i àcid és expulsat amb l’aire. D’això en venen malalties si hom no pren precaucions.” Sí, de l’olor de l’alè s’intuïen malalties però no ha estat fins als darrers anys, que els nous avanços en les tècniques d’anàlisi no han proporcionat els mecanismes adients per detectar els compostos de forma inequívoca i poder associar la seva presència a l’alè a determinades malalties. Tant des d’un punt de vista mèdic com d’exposició a contaminants, el principal avantatge de poder disposar d’una anàlisi d’alè consisteix en la metodologia diagnòstica, que no és invasiva i, per tant, no presenta els inconvenients associats a altres tècniques convencionals, com son l’anàlisi de sang i d’orina. En aquesta tesi s’han desenvolupat dos noves metodologies instrumentals, basades en micro-trampes d’adsorció, especialment dissenyades per a l’anàlisi de compostos volàtils en mostres gasoses, principalment mostres ambientals i mostres d’alè humà. Aquests nous equipaments es caracteritzen per la seva versatilitat i molt baix cost, si es comparen amb els equips comercials actuals. Un dels prototips s’ha dissenyat per a l’anàlisi de mostres d’alè, mostrant una eficàcia i resolució desconeguda fins ara, el que ha permès detectar l’exposició a contaminants volàtils a uns nivells que les tecnologies actuals no permeten assolir. El segon equipament ha estat desenvolupat per permetre analitzar els mateixos contaminants en matrius biològiques, en aquest cas sang, i poder determinar de quina manera i en quin percentatge els compostos que inhalem per exposició arriben a entrar en el cos humà. Aquestes noves metodologies s’han avaluat en diferents estudis d’exposició. S’ha pogut detectar un compost, el 2,5-dimetilfuran, amb una elevada sensibilitat per a la detecció de l’hàbit fumador de les persones, inclús després de més de 48 h d’haver fumat una cigarreta. També s’han estudiat els nivells de contaminació pel fum ambiental del tabac que tenen lloc en diferents ambients (locals de fumadors i no-fumadors). L’elevada sensibilitat de les tècniques desenvolupades ha permès demostrar “in-situ” per primera vegada que els fumadors passius només requereixen unes poques hores de contacte en un ambient contaminat pel fum del tabac per presentar nivells de contaminació a l’alè similars als dels fumadors de poques cigarretes al dia

Preface - Biotechnology is generally considered to be the wave of the future. To facilitate accurate and rapid development of medication and treatments, it is critical that we are able to simulate the human body. One section of this complex model would be the human energy system. Pharmaceutical companies are currently pouring vast amounts of capital into research regarding general simulation of cellular structures, protein structures and bodily processes. Their aim is to develop treatments and medication for major diseases. Some of these diseases are epidemics like cancer, cardiovascular diseases, stress, obesity, etc. One of the most important causes of these diseases is poor blood glucose control. Current management methods for insulin dependent diabetes are limited to trial and error systems: clearly ineffective and prone to errors. It is critical that better management systems be developed, to ease the diabetic epidemic. The blood glucose control system is one of the major systems in the body, as we are in constant need of energy to facilitate the optimum functioning of the human body. This study makes use of a developed simulation model for the human energy system to ease the management of Diabetes mellitus, which is a malfunction of the human energy system. This dissertation is presented in two parts: The first part discusses the human energy simulation model, and the verification thereof, while the second presents possible applications of this model to ease the management of Diabetes. The human energy system simulation model - This section discusses the development and verification of the model. It also touches on the causes, and current methods, of managing diabetes, as well as the functioning of the human energy system. The human energy model is approached with the conservation of energy in mind. A top down model is developed, using data from independent studies to verify the model. Application of human energy simulation model - The human energy simulation model is of little use if the intended audience cannot use it: people suffering from malfunctioning energy systems. These include people having trouble with obesity, diabetes, cardiovascular disease, etc. To facilitate this, we need to provide a variety of products useable by this group of people. We propose a variety of ways in which the model can be used: Cellular phone applications, Personal digital assistants (PDAs) applications, as well as computer software. By making use of current technology, we generate a basic proof-of-concept application to demonstrate the intended functionality. / MIng (Mechanical Engineering) North-West University, Potchefstroom Campus, 2004

Preface - Biotechnology is generally considered to be the wave of the future. To facilitate accurate and rapid development of medication and treatments, it is critical that we are able to simulate the human body. One section of this complex model would be the human energy system. Pharmaceutical companies are currently pouring vast amounts of capital into research regarding general simulation of cellular structures, protein structures and bodily processes. Their aim is to develop treatments and medication for major diseases. Some of these diseases are epidemics like cancer, cardiovascular diseases, stress, obesity, etc. One of the most important causes of these diseases is poor blood glucose control. Current management methods for insulin dependent diabetes are limited to trial and error systems: clearly ineffective and prone to errors. It is critical that better management systems be developed, to ease the diabetic epidemic. The blood glucose control system is one of the major systems in the body, as we are in constant need of energy to facilitate the optimum functioning of the human body. This study makes use of a developed simulation model for the human energy system to ease the management of Diabetes mellitus, which is a malfunction of the human energy system. This dissertation is presented in two parts: The first part discusses the human energy simulation model, and the verification thereof, while the second presents possible applications of this model to ease the management of Diabetes. The human energy system simulation model - This section discusses the development and verification of the model. It also touches on the causes, and current methods, of managing diabetes, as well as the functioning of the human energy system. The human energy model is approached with the conservation of energy in mind. A top down model is developed, using data from independent studies to verify the model. Application of human energy simulation model - The human energy simulation model is of little use if the intended audience cannot use it: people suffering from malfunctioning energy systems. These include people having trouble with obesity, diabetes, cardiovascular disease, etc. To facilitate this, we need to provide a variety of products useable by this group of people. We propose a variety of ways in which the model can be used: Cellular phone applications, Personal digital assistants (PDAs) applications, as well as computer software. By making use of current technology, we generate a basic proof-of-concept application to demonstrate the intended functionality. / MIng (Mechanical Engineering) North-West University, Potchefstroom Campus, 2004

Statistics / M. Sc. (Statistics)

Poa L., is known as a highly diverse cosmopolitan genus with taxonomic difficulties that includes unknown species and species with uncertain affinities mainly in West Asia and North Africa. Poa also exhibits a close relationship with two West Asian genera, Eremopoa Roshev. and Oreopoa H. Scholz & Parolly. This study was conducted to: 1) fill the gap of information on the affinities between Poa species with an emphasis on West Asian Poa; 2) revise and evaluate the accuracy of traditional infrageneric classification of West Asian Poa; and 3) clarify the relationship between Poa and two allied genera of Poaceae Barnhart, Eremopoa and Oreopoa. DNA molecular evidence from present phylogenetic analyses of West Asian species of Poa, Eremopoa and Oreopoa, resulted in some great findings as follow: I) Poa caucasica Trin., which is currently assigned to subsection Nivicolae of section Poa from subgenus Poa resolved as a unique new distinct lineage within Poa. II), New treatments are suggested for Poa densa Troitsky, Poa masenderana Freyn & Sint., Poa cenisia All., Poa psychrophila Boiss. & Heldr. and Poa lipskyi. III) Three unclassified species of Poa pseudobulbosa, Poa diversifolia and Poa aitchisonii are assigned here to subgenus Poa and supersection Poa. IV), The present molecular evidence supports inclusion of Eremopoa in Poa and confirms reduction of Eremopoa to a level of subgenus of Poa. V) Present phylogenetic analyses also indicate that monotypic genus Oreopoa H. Scholz & Parolly is part of Poa. These findings require an urgent modification in subgeneric and sectional classification of the genus Poa.

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