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Made available in DSpace on 2014-10-09T12:52:15Z (GMT). No. of bitstreams: 0 / Made available in DSpace on 2014-10-09T14:01:10Z (GMT). No. of bitstreams: 0 / O descarte de embalagens vazias dos agrotóxicos sem fiscalização e controle pode gerar problemas ambientais, afetando a saúde do homem, dos animais e da vida silvestre. Entre os inseticidas comerciais, o clorpirifós tem uma importância significativa por ser amplamente utilizado e persistente no ambiente. O ataque do radical hidroxila, OH é o processo mais eficiente de oxidação química de compostos orgânicos. A degradação de clorpirifós induzida por radiação gama foi estudada em amostras de água e em embalagens de polietileno. Embalagens de polietileno de alta densidade coextrudada em camadas sobrepostas, COEX, contaminadas com clorpirifós foram irradiadas com radiação gama em fonte de Co-60 do tipo \"Gammacell\" e do tipo \"irradiador de grande porte\". As análises de clorpirifós e solventes, assim como dos subprodutos formados foram realizadas por cromatografia a gás associada à espectrometria de massa. A radiação ionizante se mostrou uma técnica eficiente na degradação do inseticida clorpirifós nestas embalagens. / Dissertacao (Mestrado) / IPEN/D / Instituto de Pesquisas Energeticas e Nucleares - IPEN/CNEN-SP

Made available in DSpace on 2014-10-09T12:54:39Z (GMT). No. of bitstreams: 0 / Made available in DSpace on 2014-10-09T14:07:58Z (GMT). No. of bitstreams: 0 / Os óleos lubrificantes automotivos durante o seu uso sofrem degradação parcial de compostos orgânicos e incorporam elementos inorgânicos indesejáveis. Estas substâncias tornam o óleo lubrificante usado classificado como perigoso e altamente tóxico. Assim, no que diz respeito à conservação ambiental, o consenso mundial é que a melhor solução para os óleos lubrificantes usados objetive no tratamento para a sua reutilização. Dentro deste contexto e visando o uso de uma tecnologia alternativa, neste trabalho foi proposto um estudo sobre a eficiência e a viabilidade técnica do processo de oxidação avançada (POA) por radiação gama para o tratamento de óleo lubrificante automotivo usado. Amostras de óleo lubrificante usado foram diluídas em concentrações variadas com peróxido de hidrogênio e água Milli-Q. Estas amostras foram submetida a um irradiador de Cobalto-60, tipo Gammacell, com as doses absorvidas de 100, 200 e 500 kGy. Os resultados das análises inorgânicas por fluorescência de raios X (WDXRF) mostraram que o tratamento proposto permite a remoção de elementos inorgânicos, principalmente enxofre, cálcio, ferro e níquel em níveis aceitáveis pela legislação ambiental para reuso destes óleos. Os resultados por cromatografia gasosa (CG/MS) mostraram que este tratamento, também, promove a degradação dos compostos orgânicos, formando principalmente, os compostos tridecano, 2-metil-naftaleno, trietilamina e uréia-tetrametil, os quais são de grande aplicação industrial. A análise multivariada, análise de Cluster (CA), confirmou que a aplicação POA é um tratamento promissor e viável para o reuso de óleo lubrificante usado. INORGANIC / Tese (Doutoramento) / IPEN/T / Instituto de Pesquisas Energeticas e Nucleares - IPEN/CNEN-SP

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The first essay studies the Marginal Cost of Funds in the existence of tax evasion. We develop a general equilibrium model of tax evasion, including the expected utility of taxpayers and three different revenue-raising government policies. In this rich model environment, we analytically derive the marginal cost of funds (MCF) for the alternative policy instruments. We consider two main fiscal reforms: the revision in the nonlinear tax scheme and the changes in enforcement mechanism (the audit and penalty rates). First, we derive the MCF for the tax reform and find its key determinants. The derived MCF is greater than the previous ones since it includes a "risk-bearing cost" as well as tax distortion. The reform in enforcement mechanism generates MCFs in different forms. Two more MCFs with respect to audit and penalty rates are presented. Finally, we compare these three different MCFs in numerical example and provide some policy implications. The second essay explores optimal tax structure in the presence of status effect. When the consumption of certain goods affects one's social status, this externality creates two opposite effects in a society. Seeking higher status through “positional goods" gives individuals much incentive to supply labor but still allocates income for less “nonpositional goods" as well. In this case, differential taxes on positional goods work as corrective instruments to internalize the social cost stemming from status seeking. Furthermore, the differential taxes generate revenue that can be used to alleviate preexisting income tax distortion. Thus, the differential taxes on positional goods could give so called “double dividend." I develop a game-theoretic model in which each individual with a different labor productivity unknown to the others engages in a status-seeking game, and the government has a revenue requirement. Then I show that, under a condition in which utility is separable between positional goods and leisure, a revenue-neutral shift in the tax mix away from nonlinear income taxes towards positional-good taxes enhances welfare. Hence, the differential taxes on positional goods are necessary together with the nonlinear income taxes for an optimal tax structure. The third essay explores the impact of increasing capital mobility on regional growth and environment. I develop an endogenous growth model in which each local government competes against the others, to induce imperfectly mobile stock of capital into its region. Then I show that an increase in capital mobility generates “tax importing" due to which each locality experiences a higher growth rate and more degraded environment. That is, the increasing mobility dampens the capital tax and transfers the burden of pollution abatement to the locality. This finding supports the hypothesis of “race to the bottom" in environmental standards. Identifying a reduction in overall welfare of residents, I consider two alternative federal interventions in the model: uniform environmental standard and requirement of lump sum transfer or tax. Both of these federal instruments enhance the residents' welfare. / text

This dissertation consists of three empirical analyses examining the interactive and evolving nature of government regulations and how the regulated industries respond to the changes in the regulatory climate. Using the U.S. pulp and paper mills as an example, the three essays bring together a number of strands of literature in environmental economics and policy studies discussing how changes in the U.S. environmental policy are shaped by industry concerns and which strategies firms choose in order to adjust to the changes in policy. Essay 1 examines if, in addition to the standard input factors, indirect costs associated with tax and environmental policies affect papermakers’ ‘stay put’ investment decisions. The findings suggest that state environmental stringency has a negative impact on investments, but it is statistically insignificant and higher taxes do not deter investments. The Essay 2 studies whether voluntary abatement and prevention efforts at pulp and paper mills affects regulatory stringency they face. The analysis tests the hypotheses of ‘responsive regulation’ and whether regulators are driven by numerical pollution targets or budgetary constraints. The findings suggest that voluntary pollution abatement and prevention have greater impact on regulatory stringency than government budgets. Finally, Essay 3 analyzes the relationship between pollution prevention (P2) policy instruments and adoption of P2 modifications. The study tests the hypotheses of whether P2 policy instruments have positive impact on P2 adoptions. The results suggest that the policy instruments have different effects on different types of P2 modifications and that regulatory and political threat is a strong predictor of P2 adoptions.

全球暖化已成為大多數國家近幾年所關心的議題。雖然臺灣政府於2010年5月所核定的「國家節能減碳總計畫」之中，儘管減量目標及原則業已確立，但未充分探討各別產業的面臨碳排放管制時所造成的影響，因此，臺灣各產業或次部門究竟應承擔多大的減量責任仍是混沌不明。 為了更清楚瞭解碳排放管制對於臺灣工業部門之各產業的影響，本文以方向性距離函數，估算工業部門中14個產業367家上市櫃、興櫃和公開發行公司於2005年至2010年，在不同電力消費所產生的CO2之責任歸屬情況下之生產效率及汙染減量成本，以反映各產業於管制下的機會成本，便於鎖定某些產業或公司，來賦予減量責任。結果發現，各產業在實施碳排放管制後的效率水準，會高於未實施碳排放管制時的效率水準，且各產業的平均總汙染減量成本與每噸二氧化碳減量成本相差甚大。而臺灣尚未通過相關法規以規範各產業二氧化碳排放水準，若各產業節能技術或政府相關配套政策未改善，倉促實施碳排放管制，除了對管制對象的產生影響外，也可能間接衝擊未管制對象。政府除了加強輔導各種產業從事節能技術外，也需要適當的公布各產業各公司的各種汙染排放量資訊，以供各界研究碳排放管制或其他汙染排放管制對社會的影響。 / Global warming has become the topic of most countries which concerns things in recent years. Government sets up CO2 reduction objectives and principle in “General National Plan for Energy Saving and Carbon Reduction” in 2010, but the plan doesn’t probe effect of CO2 regulation which different industries. Therefore, it is unknown that different industries should be responsible for the abatement of CO2. In order to clearly understand effect of CO2 regulation for Taiwan industrial sector, this paper use directional distance function to estimate production efficiency and pollution abatement cost of 367 public companies in 14 industries in industrial sector from 2005 to 2010, and to reflect different industries’ opportunity cost under CO2 regulation. Production efficiency of different industries after the implementation of CO2 regulation will be higher than before the implementation of CO2 regulation. On the other hand, different industries have a variety of average pollution abatement cost and pollution abatement cost of CO2 per ton. However, Taiwan has not yet adopted the environment laws to set up industrial CO2 emission level, if the government hurriedly implemented CO2 regulation for Taiwan industrial sector, may be indirectly influence other sectors. Hence, the government should not only urge that industries must be engaged in energy-saving technologies, but also announce companies’ various pollution emission information which provides research institutes to analyze effect of social welfare under CO2 regulation.