Tesis: "Environmental expenditure"

1

Herlaar, Sjoerd. "Exploring Consumer Expenditure And Environmental Impacts Across European Nations : A Data-Mining Approach". Thesis, KTH, Skolan för industriell teknik och management (ITM), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-264518.

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As the pressures on the environment created by humanity increase, understanding how products influence a person’s overall impact becomes more important in order to make choices about how a person chooses to consume. Recent literature shows that household consumption is responsible for 51% to 81% of a nation’s total emissions (Ivanova, Stadler, et al. 2016). This study investigates whether expenditure is a viable proxy measurement for consumer impacts in Europe. Without knowledge about the relative impacts of consumer expenditure on the environment, European citizens cannot make conscious choices regarding their expenses and how they relate to environmental impact, while policy-makers have no basis to develop tailored environmental policy mechanisms. This study combined Input-Output Analysis, Data Mining, and Regression Analysis to check if a correlation between expenditure and impact exists. The results are contextualised in consumption categories. Results from Input-Output Analysis suggest that Housing, Food, and Transport are the largest categories of expense throughout Europe. While expenses vary significantly throughout Europe, common trends emerge. Pattern Recognition and Cluster Analysis algorithms show that expenditure habits differ especially between north-west, east, south, and coastal Europe. Each of the four groups consists of between six and eleven nations. In general, lower economic development indicates higher expenditure in Housing and Food, while higher economic development indicates higher expenditure in Recreation & Culture, and Goods & Services. Coastal Europe spends more on Restaurants & Hotels, and Education. The expenditures were translated to four environmental impacts; Global Warming Potential, Land Use, Material Use, and Blue Water Consumption. Next, correlation between expenditure and environmental impact was checked using Regression Analysis. The analysis showed that out of the twelve expenditure categories, Clothing & Footwear and Furnishing & Household, showed a significant correlation between expenditure and the four impact categories. Food, Alcohol & Tobacco, and Recreation & Culture showed significance in two impact categories, and Transport showed significance in one category. In total 15 out of the 48 (31%) tested impact categories showed significance. Using the identified groups, the amount of impact categories that show correlation with expenditure grows to 44%, and up to 68%. Unfortunately, given the size of these groups, these results are not statistically significant. That said, the method shows promise, and further research with a larger scope could produce statistically significant results.
Allt eftersom trycket på miljön som skapas av mänskligheten ökar blir det mer och mer viktigt att ha förståelse för hur produkter påverkar en persons totala påverkan för att göra val om hur en person väljer att konsumera. Senare litteratur visar att hushållens konsumtion är ansvarig för 51% till 81 % av landets totala utsläpp (Ivanova, Stadler, et al. 2016). Denna studie undersöker om utgifterna är en genomförbar proxy-mätning för konsumentpåverkan i Europa i hopp om att ge konsumenterna mer kunskap om sina konsumtionsvanor och hur dessa påverkar miljön. Detta görs genom att kombinera inputoutput-analys, datamining och regressionsanalys för att kontrollera om det finns en betydande korrelation mellan utgifter och effekter. Resultaten är kontextualiserade i COICOPkategorier. Resultaten från analysen för input-output tyder på att bostäder, mat och transport är de största kostnadskategorierna i hela Europa. Utgiftsbeloppet varierar avsevärt i hela Europa, trots att trenden dyker upp. Mönsterigenkänning och klusteranalys algoritmer visar att utgiftsvanor skiljer sig särskilt mellan nordvästra, östra, södra, och kusten av Europa. Var och en av de fyra grupperna best˚ar av mellan sex och elva nationer. I allmänhet indikerar lägre ekonomisk utveckling högre utgifter f¨or bostäder och livsmedel, medan högre ekonomisk utveckling indikerar högre utgifter inom rekreation & kultur och varor & tjänster. Europas kust spenderar mer på restauranger & hotell och utbildning. Miljöpåverkan av alla utgifter beräknades med fyra kategorier för miljöpåverkan; Global uppvärmningspotential, markanvändning, materialanvändning och blå vattenförbrukning. Därefter kontrollerades sambandet mellan utgifter och miljöpåverkan med hjälp av regressionsanalys. Analysen visade att utav de tolv utgiftskategorierna hade kläder & skor samt inredning och hushåll betydande samband mellan utgifterna och de fyra effektskategorierna. Mat, alkohol & tobak och rekreation & kultur var signifikanta i två effektskategorier, och transport visade var signifikant i en kategori. Totalt var 15 av de 48 testade påverkanskategorierna signifikanta. Det här är 31%. Med hjälp av de identifierade grupperna ökar beloppet av effektskategorier som korrelerar med utgifterna från 44% upp till 68%. Det är viktigt att notera att med tanke på storleken av dessa grupper är dessa resultat inte statistiskt signifikanta. Däremot verkar metoden vara lovande. Ytterligare forskning med större omfattning skulle kunna ge statistiskt signifikanta resultat.

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2

Litt, Barri A. "An Examination of Accounting and Auditing Issues Related to Strategic Environmental Initiatives". FIU Digital Commons, 2011. http://digitalcommons.fiu.edu/etd/421.

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Although corporate environmental accountability is receiving unprecedented attention in the United States from policy makers, the capital market, and the public at large, extant research is limited in its examination of the implications of strategic corporate environmental initiatives on accounting and auditing. The purpose of my dissertation is to address these implications by examining the association between firm environmental initiatives and audit fees, capital expenditures, and earnings quality using multivariate regression analysis. I find that firms engaged in more strategic environmental initiatives tend to have significantly higher audit fees and capital expenditures, and significantly lower levels of earnings manipulation measured using discretionary accruals. These results support the notion that auditors do recognize the importance of environmental initiatives when conducting the year-end financial statement audit, an idea that positively reflects upon the auditor’s monitoring role. The results also demonstrate the increased amount of capital resources required to participate in strategic environmental initiatives, an anecdotal notion that had yet to be empirically supported. This empirical support provides valuable insights on how environmental initiatives materially impact corporate financial statements. Finally, my results extend the extant literature by demonstrating that the superior financial performance reported by environmentally active firms is less likely driven by earnings manipulation by management, and by implication, more likely a result of real economic gains. Taken together, my dissertation establishes a strong and timely foundation for current and future research to explore corporate environmental initiatives in the United States and globally, a topic increasingly gaining momentum in today’s more eco-conscious world.

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3

Rogowitz, Gordon L. "A Model of Energy Expenditure in White-tailed Jackrabbits (Lepus townsendii) Based on Integrated Studies of Energetics and Field Ecology". DigitalCommons@USU, 1988. https://digitalcommons.usu.edu/etd/6457.

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Field and laboratory studies were conducted to develop a model of energy expenditure in a population of white-tailed jackrabbits (Lepus townsendii). Field work in southwestern Wyoming during 1985-87 showed that the breeding season commenced at snowmelt and ceased during late- July drought. Adult females reproduced relatively synchronously and produced a mean of three litters annually. Greatest fetal production occurred in the second litter period. Collections indicated a 1:1 sex ratio, few jackrabbits >2 years-old, and a density of 7 animals / km2 in the population. Postnatal growth was sigmoidal, culminating in heavier adult females than males. Using radio -telemetry, a circadian rhythm was detected in jackrabbit activity, with movement beginning after sunset and ending by sunrise. Observations showed that season, snow cover, weather, lunar phase, and predators influenced activity. Energetics studies established the pattern of seasonal acclimatization in the jackrabbit. Basal metabolic rate (BMR), pelage thickness, and body temperature increased but overall thermal conductance (C) and the lower critical temperature (LCT) declined from summer to winter. High winds and low air temperatures elevated metabolism interactively and their effects were most pronounced during summer. Metabolic rate dee lined with incident radiation at Ta< LCT during winter but not during summer. In newborn jackrabbits, body temperature dropped despite increased metabolism at Ta< 25°C. Cold tolerance and homeothermy developed with age. Based on these and published data, a FORTRAN model was written that simulated the energy expenditure of a population of jackrabbits. Metabolizable energy requirements for maintenance , thermoregulation, reproduction, growth, and activity were estimated. The model indicated that most energy (kJ·kg - l.day- 1) was required by adult females during lactation, adult males at the onset of breeding, and newborn juveniles. Energy expenditures for adult females, adult males, and juveniles were 191, 130, and 224 MJ·individual-1·km-2·yr-1, respectively. Total energy expenditure increased with wind and lower air temperature and decreased if juvenile huddling was simulated. The model indicated that the jackrabbit population is not limited by food. Estimated percent consumption of forage energy was 4%, assuming 50% of phytomass was edible, the population density = 100 jackrabbits/km2, metabolizable energy efficiency= 0.4, and the air was calm.

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4

López, Romero Ana-María. "Alignment of mitigation pledges with government expenditure in Latin America : A case study of Chile, Colombia and Peru in the COVID-19 context". Thesis, Linköpings universitet, Tema Miljöförändring, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-178318.

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The implementation of Nationally Determined Contributions (NDC) in 2020 has coincided with the outbreak of COVID-19. Recovery paths taken to deal with the economic consequences of the pandemic can be either an opportunity to foster a sustainable growth or a return to business-as-usual model. Assuming that national budgets define the economic strategy of governments, this thesis addresses the relationship between mitigation pledges outlined in NDCs and mitigation-related expenditure in Chile, Peru and Colombia pre- and during the COVID-19 pandemic. A deductive thematic analysis of NDCs is used to identify the prioritized mitigation sectors and to allow for a refined focus in the analysis of the relevant mitigation-related expenses for each case country. Budgets of 2020 and 2021 are compared and discussed in the light of previous research. Results show different levels of climate ambition but common prioritised sectors (energy, land-use, and industry). Regarding Peru, the budgets indicate a higher mitigation ambition than their NDC by including expenditure in areas that are not mentioned in the NDC. Contrary, Colombia and Chile have detailed NDCs that cover more aspects than indicated through their government expenditure. Generally, energy and industry expenditure misalign with the NDC pledges, due to the increase of expenses on national fossil fuels resources in 2021. Land-use mitigation expenditure, linked to forestry and agriculture, have increased in Chile and Peru but are hardly represented in Colombia. Thus, the thesis outlines early misalignments of mitigation targets with government expenditure and differences in accountability and transparency that could challenge the monitoring of progress towards the achievement of the pledges.

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5

Björklund, Johanna. "Emergy analysis to assess ecological sustainability : strengths and weaknesses /". Uppsala : Swedish Univ. of Agricultural Sciences, 2000. http://epsilon.slu.se/avh/2000/91-576-5794-7.pdf.

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6

Приходько, В. С. "Аналітичне забезпечення оцінки ефективності екологічного оподаткування в Україні". Thesis, Чернігів, 2020. http://ir.stu.cn.ua/123456789/20609.

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Приходько, В. С. Аналітичне забезпечення оцінки ефективності екологічного оподаткування в Україні : магістерська робота : 05 Соціальні та поведінкові науки / В. С. Приходько; керівник роботи Самко О. О. ; Національний університет «Чернігівська політехніка», кафедра теоретичної та прикладної економіки. – Чернігів, 2020. – 79 с.
Об'єктом дослідження є соціально-економічні відносини, що виникають між державою, платниками податків та суспільством у процесі екологічного оподаткування в Україні для зниження надмірного навантаження на навколишнє природне середовище. Предметом дослідження є теоретико-методичні основи та практичні рекомендації щодо підвищення ефективності екологічного оподаткування в Україні. Метою випускної кваліфікаційної роботи є дослідження теоретико-методологічних аспектів оцінки ефективності екологічного оподаткування в Україні. Для досягнення мети були поставлені та вирішені такі завдання: дослідження процесів становлення екологічного оподаткування в Україні; вивчення особливостей справляння екологічного податку за видами; дослідження світового досвіду у сфері екологічного оподаткування та можливостей його імплементації у вітчизняну систему екологічного оподаткування; удосконалення методичних підходів до оцінки ефективності екологічного оподаткування в Україні; аналіз планових та фактичних надходжень екологічного податку в Україні в цілому та Чернігівській області, зокрема; аналіз витрат на природоохоронні заходи з урахуванням можливостей їх фінансування з бюджетів різних рівнів; оцінка динаміки показників антропогенного навантаження на довкілля як індикатора дієвості екологічного оподаткування; розробка практичних рекомендацій щодо удосконалення сфери екологічного оподаткування з метою зменшення навантаження на довкілля. За результатами дослідження було запропоновано впровадження екологічних податків на основі міжнародного досвіду та розроблені заходи по підвищенню ефективності екологічного оподаткування в Україні. Одержані результати можуть бути використані при розробці регіональних та національних програм по удосконаленню системи екологічного оподаткування.
The object of the study is the socio-economic relations that arise between the state, taxpayers and society in the process of environmental taxation in Ukraine to reduce the excessive burden on the environment. The subject of the research is the theoretical and methodological bases and practical recommendations for improving the efficiency of environmental taxation in Ukraine. The purpose of the final qualifying work is to study the theoretical and methodological aspects of assessing the effectiveness of environmental taxation in Ukraine. To achieve this goal, the following tasks were set and solved: study of the processes of formation of environmental taxation in Ukraine; study of the peculiarities of collecting the environmental tax by type; research of world experience in the field of ecological taxation and possibilities of its implementation in the domestic system of ecological taxation; improving methodological approaches to assessing the effectiveness of environmental taxation in Ukraine; analysis of planned and actual revenues of the environmental tax in Ukraine in general and Chernihiv region, in particular; analysis of expenditures on environmental measures, taking into account the possibilities of their financing from the budgets of different levels; assessment of the dynamics of indicators of anthropogenic load on the environment as an indicator of the effectiveness of environmental taxation; development of practical recommendations for improving the field of environmental taxation in order to reduce the burden on the environment. According to the results of the study, the introduction of environmental taxes based on international experience was proposed and measures were developed to increase the efficiency of environmental taxation in Ukraine. The obtained results can be used in the development of regional and national programs to improve the system of environmental taxation.

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7

Wadbrant, William. "Usage of Natural Gas in Modern Steel-making : A Financial and Environmental Evaluation of Available Steel-making Technology in Sweden". Thesis, KTH, Materialvetenskap, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-277899.

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A method of producing steel that is not used in Sweden today is direct reduction using natural gas, a method which could has enormous potential in the future of steelmaking. Historically, steelmaking prioritized productivity and profitability. However, other aspects such as safety, sustainability, and environmentally friendliness have become increasingly important to Swedish steelmakers. This study evaluates the usage of natural gas to directly reduce iron ore into the porous form known as iron sponge, then finally processing that sponge into crude steel. The technology available today is assessed through a literature review, then two calculative data-based model: using DRI sponge in a traditional integrated steelmaking line or replacing steel scrap with it in an electric arc furnace. While this technology is used in many regions where natural gas is plentiful, it has not yet been used in Sweden. Now, when the Swedish natural gas network is expanding and the vehicular transportation of liquid natural gas is becoming more and more viable, it is a prime situation to evaluate direct reduction in Sweden. While models require assumptions and estimations, they suggest that DRI will absolutely be a viable option in the years to come. Integrated plant operators can reduce their immense carbon emissions for a reasonable price, while DRI sponge melting in an electrical arc furnace can either help steelmakers escape the volatile scrap market or be used to replace the blast furnace as a whole in the future.
En metod för att producera stål som inte används i Sverige idag är direkt reduktion med hjälp av naturgas, en metod som har en enorm potential i framtida ståltillverkning. Historiskt har ståltillverkningen prioriterat produktivitet och vinst, men säkerhet, hållbarhet, och miljövänlighet har blivit områden mer och mer viktiga för svenska ståltillverkare. Den här studien utvärderar användningen av naturgas för att direkt reducera järnmalm till den porösa formen känd som järnsvamp, och sen bearbeta den till primärt stål. Teknologin som flnns idag utvärderas genom en litteraturstudie, vars data beräknas till två scenariomodeller: användningen av järnsvamp i ett traditionellt integrerat stålverk eller genom att ersätta stålskrot med järnsvamp i ljusbågsungen. Den här teknologin används redan idag i regioner där naturgas är lättillgängligt, men har hittills inte använts i Sverige. Men nu när Sveriges naturgasnät byggs ut och fordonstransporterad flytande naturgas blir mer och mer kostnadseffektiv så är det lämpligt att utvärdera direkt reduktion i Sverige. Modellerna kräver antaganden och uppskattningar, men de pekar på att direkt reducering av järnmalm kommer att vara en genomförbar metod för ståltillverkning i en nära framtid. Integrerade masugnslinjer kan minska sina enorma koldioxidutsläpp till ett rimligt pris, och järnsvampssmältning i ljusbågsugn kan hjälpa ståltillverkare att undanfly den instabila stålskrotsmarknaden eller användas för att helt ersätta masugnsproduktion i framtiden.

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8

Rice, Jamie L. "Averting Expenditures of Bottled Water by Rural Households During a Power Outage". The Ohio State University, 2012. http://rave.ohiolink.edu/etdc/view?acc_num=osu1354686674.

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9

Al-Obaid, Hussain M. A. "Rapidly changing economic environments and the Wagner's Law the case of Saudi Arabia /". Access citation, abstract and download form; downloadable file 11.14 Mb, 2004. http://wwwlib.umi.com/dissertations/fullcit/3131650.

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10

Steinegger, Tobias. "Investigating the Environmental Footprint of Swedish Household Consumption". Thesis, KTH, Hållbar utveckling, miljövetenskap och teknik, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-257861.

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Production-based indicators show that Sweden has lower emissions per capita than other high-income countries. Nevertheless, scientific evidence points to a significant overshoot of some of the planetary boundaries, especially regarding climate change, if Swedish consumption-related emissions abroad are considered. Households are one of the key drivers behind the increasing environmental deconstruction. Studies estimate that household consumption, directly and indirectly, contributes to 51-81% of these environmental footprints. Better consumption-based indicators are therefore required to directpolicy interventions if Sweden wants to achieve its Generational Goal. The Generational Goalstates that the major environmental problems in Sweden should be solved, without increasing environmental and health problems outside Sweden’s borders. This project aimed to estimate the consumption-based environmental impacts of Sweden with the most recent available data. Furthermore, it gave valuable insights into the consumption-behaviour of Swedish households. The consumption-based calculations, based on EXIOBASE 3, estimated a carbon footprint of 94 Mt CO2-eq. for Sweden in 2011, whereas the production-based GHG-emissions were 30% lower than the actual emissions caused by Swedish consumption. The Land footprint was estimated at 333 000 km2. The material footprint showed that Sweden imported twice as much material as it exported to other countries, which led to a consumption-based material footprint of 279 000 kt. The total of 2 000 Mm3 of blue water was to 94% embodied in imported products. The results proved the importance of looking at the consumption-based environmental footprints to gain an accurate picture of the national environmental impact. Data on the Swedish household expenditure were combined with environmentally extended multiregional input-output tables to estimate the environmental footprint of Swedish households — the study identified food, housing and transportation as the expenditure categories with the highest environmental impact. According to the results, the total carbon footprint for one Swedish household in 2011 was 14 t CO2-eq., the land use amounted to 32 200 m2, the extracted materials to 431 m2, and the blue water consumption to 431 m3. The combination of household expenditures and environmentally extended input-output tables create a comprehensive picture of the consumption-based emissions and give a detailed insight into the consumption behaviour of Swedish households. These insights can further be used to design more accurate policies promoting a zero-carbon society within Sweden.
Produktionsbaserade indikatorer visar att Sverige har lägre utsläpp per capita än andra höginkomstländer. Vetenskapliga bevis tyder dock på en tydlig överskridning av några av de planetära gränserna, särskilt den gällande klimatförändringar, om svenska konsumtionsrelaterade utsläpp utomlands beaktas. Hushållen är en av de viktigaste drivkrafterna bakom ökningen av hållbarhetsrelaterade problem. Studier uppskattar att hushållens konsumtion direkt och indirekt bidrar till 51–81% av deras miljöpåverkan. Bättre konsumtionsbaserade indikatorer är därför nödvändiga för att styra politiska insatser om Sverige vill uppnå sitt generationslöfte att lösa de stora miljöproblemen i Sverige utan att öka miljö- och hälsoproblemen utanför Sveriges gränser. Detta projekt syftar till att uppskatta Sveriges konsumtionsbaserade miljöpåverkan med senast tillgängliga data. Dessutom ger uppsatsen värdefull insikt i de svenska hushållens konsumtionsbeteende. De konsumtionsbaserade beräkningarna, baserade på EXIOBASE 3, uppskattade ett koldioxidavtryck på 94 Mt CO2-ekv. under 2011 för Sverige, där deproduktionsbaserade växthusgasutsläppen var 30% lägre än de faktiska utsläppen som skapades genom svensk konsumtion. Det landmässiga fotavtrycket uppskattades till 333 000 km2. Det materiella fotavtrycket visade att Sverige importerade dubbelt så mycket material som de exporterade till andra länder, vilket ledde till ett konsumtionsbaserat materialavtryck på 279 000 kt. Det mesta av det blåa vatten som är inkorporerat i produkter importerades, hela 94% av den svenska totalen på2 000 Mm3. Resultaten visar vikten av att titta på konsumtionsbaserad miljöpåverkan för att få en exakt bild av den nationella miljöpåverkan. Data gällande svenska hushållsutgifter kombinerades med miljömässigt utökade multiregionala input-output-värden för att beräkna de svenska hushållens miljöpåverkan. Studien identifierade mat, boende och transport som utgiftskategorier med högst miljöpåverkan. Enligt resultaten så var det totala koldioxidavtrycket för ett svenskt hushåll under2011 14 t CO2-eq, markanvändningen uppgick till 32 200 m2, materialutvinningen till 29 t och den blå vattenförbrukningen till 431 m3. Kombinationen av hushållsutgifter och miljömässigt utökade input-output-tabeller ger en omfattande bild av de konsumtionsbaserade utsläppen och ger en detaljerad inblick i konsumtionsbeteendet hos svenska hushåll. Dessa insikter kan vidare användas för att utforma mer exakta policyer som främjar ett noll-kol-samhälle i Sverige.

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11

Brussell, Alexander. "Pollution and Persuasion: An Investigation of Corporate Toxic Releases and Lobbying Expenditures". Scholarship @ Claremont, 2018. https://scholarship.claremont.edu/cmc_theses/2021.

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Although the prevailing viewpoint claims that corporate profitability and environmental regulation are directly at odds, there is a growing base of evidence suggesting that low-carbon companies gain a strategic advantage over dirtier competitors by lobbying for more stringent climate regulations. This paper extends previous analyses of corporate greenhouse gas (GHG) emissions and lobbying using toxic releases as a measure of environmental performance to assess the assertion that both clean and dirty firms disproportionately lobby on environmental policies. In my analysis, I find that the same relationship previously found using GHG emissions as a measure of corporate environmental performance holds with toxic releases when examining only the three most widely represented industries in my data—Major Chemical, Power Generation, and Energy Utilities. When combined with findings of a negative linear correlation between firms’ toxic releases and lobbying expenditures using the same sample, my results suggest that clean firms in these industries not only lobby frequently on environmental policies—they actually do so more aggressively than their dirtier competitors. While I deduce that these results are caused by clean firms lobbying for stricter environmental regulations that impose costly compliance costs on dirty competitors, it is evident that my data do not specify if firms are lobbying for or against more stringent regulations or what the implications of those lobbied policies would entail. This inability to distinguish firms’ underlying motivations for lobbying is a fundamental shortcoming of my analysis.

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12

Adomako, Samuel y P. N. Nguyen. "Interfirm Collaboration and CSR Expenditure in Turbulent Environments: The Moderating Role of Entrepreneurial Orientation". Wiley, 2020. http://hdl.handle.net/10454/17852.

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Yes
This paper draws on resource dependency theory to examine the impact of interfirm collaboration on CSR expenditure. In addition, we examine entrepreneurial orientation (EO) as a moderator of the relationship between interfirm collaboration and CSR expenditure. We test our research model using survey data from 230 small and medium-sized enterprises (SMEs) in Ghana. Results from our empirical analyses reveal that interfirm collaboration positively impacts CSR expenditure and this relationship is strengthened when entrepreneurial orientation is greater in turbulent environments. Implications for theory and practice are discussed.
University of Economics Ho Chi Minh City, Vietnam

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13

Ferrer, Dupuy Plàcida. "Perspectiva jurídico-financiera del medio ambiente". Doctoral thesis, Universitat Pompeu Fabra, 2001. http://hdl.handle.net/10803/7287.

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Este trabajo plantea el estudio del concepto del medio ambiente y de los principios que lo informan desde el gasto público. El marco teórico es el Derecho financiero constitucional y el Derecho de los gastos públicos. Se analiza ampliamente la concepción de la protección del medio ambiente como necesidad pública y los instrumentos jurídicos para satisfacer esta necesidad.
La posibilidad de configurar el medio ambiente como necesidad pública obliga al análisis de la compleja función otorgada al Estado en cuanto obligado a intervenir en la protección y conservación del medio ambiente, que presenta el problema, no tan sólo de tener que adoptar una gran diversidad de medidas de protección en función del elemento a proteger, sino también un elevado coste. Por ello el trabajo se centra en los instrumentos financieros y económicos para la protección del medio ambiente en nuestro país, haciendo hincapié en la problemática de las subvenciones e incentivos fiscales aplicados al medio ambiente.
This work deals with the concept of environment and its legal principles from the perspective of public expenditure. Constitutional Financial Law and the Law of Public Expenditure provide the theoretical framework of the study. The analysis focuses on the conception of environmental protection as a public need, and on the legal instruments to fulfil such need.
Understanding the environment as a public need requires a proper analysis of the State's complex functions. In particular, State intervention in activities of environmental protection and conservation arises problems not only related with the adoption of a wide diversity of protection measures according to the intended element to be protected, but also with the high cost of protection. Therefore, the study focuses on the financial and economic instruments for environmental protection used in our country, and specifically it deals with the use of subsidies and tax incentives for environmental purposes.

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Backman, Thomas y Richard Söderholm. "Interaktivt idrottande? : En studie av energiutgiften vid användandet av dansmatta kontra ett traditionellt danspass". Thesis, Gymnastik- och idrottshögskolan, GIH, Institutionen för idrotts- och hälsovetenskap, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:gih:diva-1788.

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Sammanfattning Syfte och frågeställningar: Syftet var att undersöka energiutgifterna vid användandet av en dansmatta respektive ett traditionellt danspass. Våra frågeställningar var: Hur skiljer sig energiutgiften för ett traditionellt danspass mot ett pass med dansmatta? Samt: hur förhåller sig energiutgiften i de olika aktiviteterna till de dagliga rekommendationer för fysisk aktivitet? Metod: Försöksgruppen som genomförde studien bestod av fyra män och fyra kvinnor i åldrarna 23-26 år. Försökspersonerna har sedan tidigare blandad vana av fysisk aktivitet. Metoden utarbetades utifrån sambandet mellan hjärtfrekvens (HF) och arbetsbelastning (w). Försökspersonerna fick genomgå tre olika typer av tester. I det första testet fick de på ergonometercykel cykla på olika belastningar och utifrån deras HF vid olika arbetsbelastningar bestämdes ett linjärt samband. Det andra testet bestod av ett danspass på dansmatta till given musik. Under detta pass registrerades deras genomsnittliga HF. I det tredje testet fick försökspersonerna dansa utifrån en förutbestämd koreografi under samma musik som vid dansmattan. Även här registrerades genomsnittlig HF. Värdena från de två sista testerna användes i det linjära sambandet och gav sedan värden för genomsnittlig arbetsbelastning under aktiviteterna. Från arbetsbelastningen kunde sedan syreupptag (l/min), och energiutgift (kcal) räknas ut. Resultat: Resultaten för studien visade att danspasset (7,4kcal/min) hade en 40 % högre energiutgift än ett pass med dansmatta(4,6kcal/min). Danspasset nådde således upp till, och översteg de dagliga rekommendationerna för fysisk aktivitet medan passet med dansmatta inte gjorde det. Slutsats: Dansmatta kan rent energimässigt fungera som substitut till ett danspass, men att valet av teknik är av avgörande betydelse för vilken energiutgift aktiviteterna har, trots det kan det fungera som pedagogiskt hjälpmedel.
Abstract Aim: The objective of the study was to investigate the energy expenditure with the use of dance mat respectively a traditional dance class. The questions at issue were: What differences, in energy expenditure, an ordinary dance class and a session with dance mat? And: how do the two activities, dance mat and dance class, stand to the recommendations for daily physical activity? Method: The test group that completed the study consisted of four men and four women in the ages 23-26 years old. The test subjects all have previous experience in mixed physical activity. The method was formed through the relation between heart rate (HR) and effect (w). The test group went through three different types of tests. In the first test a bicycle ergonometer were used and both HR and effect was recorded and formed into a linear equation. The second test was a session with dance mat to a given sample of music. During the test their average HR was recorded. In the third test the test group danced a premade choreography to the same sample of music and their average HR was recorded. The HR variables were set in the linear equation to establish their average effect during the two activities. Oxygen uptake (l/min) and energy expenditure (kcal) was calculated from these figures. Results: The results of this study shows that dance class (7.4kcal/min) have 40 % higher energy expenditure than the session with dance mat (4.6kcal/min). The dance class reaches and exceeds the recommended lower limit of physical activity, while the session with dance mat does not. Conclusions: It is possible to use dance mat as a replacement for a dance session, but the energy expenditure is depending on which technique you use in the different activities, despite that it could be used as a pedagogical instrument.

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15

Wei, Honghong. "Essays in energy, environmental and health economics". Thesis, Queensland University of Technology, 2020. https://eprints.qut.edu.au/202081/1/Honghong_Wei_Thesis.pdf.

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This thesis comprises of three essays that explore issues related to energy economics, environmental economics and health economics. The first essay discusses the monetary policy response to commodity price shocks in the U.S., Canada and Mexico in the presence of NAFTA. The second essay investigates the relationship between carbon emissions and urbanization in different sectors across economies. The third essay studies the theoretical and empirical relationship between inequality aversion and public health expenditures. The common thread running through these essays is the use of cross-country analysis for deriving evidence-informed insights of relevance to policies in these domains.

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16

Chiabrishvili, Maia. "Economic Security Environment and Implementation of planning programming, budgeting, execution (PPBE) system in Georgia /". Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2004. http://library.nps.navy.mil/uhtbin/hyperion/04Jun%5FChiabrishvili.pdf.

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Vignoboul, Aubin. "Inégalités et dépenses publiques : trois essais". Electronic Thesis or Diss., Université Clermont Auvergne (2021-...), 2024. http://www.theses.fr/2024UCFA0203.

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Le réchauffement climatique et l'intensification des catastrophes naturelles représentent une menace pour les inégalités de revenus, risquant de les aggraver. Les dépenses publiques apparaissent comme un outil approprié pour lutter contre ces disparités. Parallèlement, les normes sociales liées au genre influencent les comportements des femmes dans la gestion des politiques publiques. Cette thèse vise à analyser empiriquement, à travers trois chapitres, la relation complexe entre politique budgétaire, inégalités de revenus et de genre dans le domaine environnemental.Les conséquences à moyen terme des catastrophes naturelles sur les inégalités de revenus sont peu explorées dans la littérature. Le premier chapitre de cette thèse considère cette question. La méthode des projections locales est utilisée en mobilisant des données météorologiques couvrant 114 pays entre 1995 et 2014. Les résultats principaux montrent que l'impact des cyclones sur les dynamiques des inégalités, avant et après redistribution, varie selon le niveau de développement et de démocratie des pays. Dans les pays les plus pauvres, les inégalités diminuent grâce à l'afflux d'aides internationales et aux transferts des migrants. En revanche, dans les pays développés, les inégalités avant redistribution baissent, puis augmentent. Cet effet rebond traduit un mécanisme schumpétérien. Davantage touchés par la destruction du capital, les ménages les plus aisés bénéficient de la modernisation de celui-ci pendant la phase de reconstruction, ce qui augmente ainsi leurs revenus et donc les inégalités avant transfert. Cette hausse ne se répercute pas sur la dynamique des inégalités après redistribution.L'impact du genre est largement documenté dans la littérature microéconomique, mais il demeure sous-exploré au niveau macroéconomique. Le deuxième chapitre explore le lien entre la représentation des femmes au sein des gouvernements et la cyclicité des dépenses publiques. L'étude porte sur une analyse trimestrielle des 27 pays membres de l'Union Européenne sur la période 2003-2021. Les résultats obtenus avec la méthode des Moindres Carrés Ordinaires à effets fixes montrent que la part des femmes occupant des fonctions économiques au sein des gouvernements est associée à une politique budgétaire plus optimale au sens keynésien, en renforçant sa contracyclicité. Ce résultat est robuste au changement d'estimateurs et de variables mesurant le cycle économique et le solde budgétaire. Cet effet est particulièrement marqué pour les femmes ministres avec des fonctions économiques occupant un siège au conseil des ministres.La littérature en économie expérimentale révèle des préférences distinctes selon le genre. Toutefois, l'impact de ces différences sur les politiques environnementales à l'échelle macroéconomique reste largement méconnu. Le troisième chapitre s'intéresse à l'influence de la représentation féminine sur les dépenses publiques environnementales. En analysant les 27 pays de l'Union Européenne entre 2003 et 2022, ce chapitre montre, à partir d'estimations menées avec les Moindres Carrés Ordinaires à effets fixes, qu'une présence accrue des femmes dans les gouvernements est corrélée à une augmentation des dépenses publiques en faveur de l'environnement. Ce résultat est robuste à l'ajout de variables de contrôle, aux changements dans les variables utilisées pour capturer les dépenses environnementales et à l'utilisation d'estimateurs alternatifs. Les femmes occupant des sièges au conseil des ministres ont l'impact le plus important sur les dépenses environnementales. Il apparait que l'effet du genre ne dépend ni du moment où les femmes interviennent dans le processus budgétaire, ni de l'orientation politique du parti au pouvoir. La hausse des dépenses environnementales concerne les secteurs de la recherche & développement ainsi que la gestion des ressources en eau
Global warming and the intensification of natural disasters threaten income inequalities, with the risk of exacerbating them. Public spending appears to be an appropriate tool for fighting these disparities. At the same time, gender-related social norms influence women's behavior in the management of public policies. This thesis aims to analyze empirically, through three chapters, the complex relationship between fiscal policy, income and gender inequalities in the environmental field.The medium-term consequences of natural disasters on income inequalities are little explored in the literature. The first chapter of this thesis considers this question. The method of local projections is used, mobilizing meteorological data covering 114 countries between 1995 and 2014. The main results show that the impact of cyclones on inequality dynamics, before and after redistribution, varies according to countries' level of development and democracy. In the poorest countries, inequalities decrease thanks to the influx of international aid and migrant remittances. In developed countries, on the other hand, inequalities before redistribution fall, then rise. This rebound effect reflects a Schumpeterian mechanism. The wealthiest households, hit hardest by the destruction of capital, benefit from the modernization of their capital during the reconstruction phase, thus increasing their incomes and pre-transfer inequalities. This increase is not reflected in the dynamics of inequality after redistribution.The impact of gender is widely documented in the microeconomic literature but remains underexplored at the macroeconomic level. The second chapter investigates the link between women's representation in government and the cyclicality of public spending. The study focuses on a quarterly analysis of the 27 European Union member countries over the period 2003-2021. The results obtained with the fixed-effects Ordinary Least Squares method show that the share of women holding economic positions within governments is associated with a more optimal fiscal policy in the Keynesian sense, by reinforcing its countercyclicality. This result is robust to changes in estimators and variables measuring the business cycle and the fiscal balance. This effect is particularly marked for female ministers with economic functions occupying a seat on the cabinet.The literature in experimental economics reveals distinct preferences according to gender. However, the impact of these differences on environmental policies at the macroeconomic level remains largely unknown. The third chapter looks at the influence of female representation on public environmental spending. By analyzing the 27 countries of the European Union between 2003 and 2022, this chapter shows, using fixed-effects Ordinary Least Squares estimations, that an increased presence of women in government is correlated with increased public spending on the environment. This result is robust to the addition of control variables, changes in the variables used to capture environmental spending, and alternative estimators. Women in cabinet seats have the most significant impact on environmental spending. The gender effect appears to depend neither on the timing of women's involvement in the budgetary process nor on the political orientation of the party in power. The increase in environmental spending was concentrated in the areas of research & development and water resource management

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Gartmark, Joakim. "An assessment of cost-efficiency differences between feed-in-tariffs and tradable green certificates from a governmental perspective". Thesis, Stockholms universitet, Nationalekonomiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-119789.

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The increasing environmental threat because of unsustainable pollution levelshave forced E.U. to take further actions by enforcing directives in the electricity sector. The E.U. directives, enforced in 2002, aim to increase the level of electricity produced from renewable sources. In order to fulfill their received national target of green electricity, the E.U. members have, in most cases, either adopted a feed-in tariff or tradable green certificates. Since it is in a government’sinterest to minimize expenditure while still maximizing incentives when adopting a policy, this study has evaluated the cost-efficiency differences of a FIT and aTGC from a governmental perspective. This has been done by using two different models, one which measures total governmental expenditures in the energy sector and one which only measures the subsidies in the energy sector. The findings suggest that a TGC can be up to 159% more cost-efficient than a FIT, depending on how it is measured. The total expenditure model could establish the costefficiency differences with a significance of 5%, while the subsidy model could not establish the differences on a satisfying significance level

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19

Marais, Wandra. "The impact of physical activity on selected health risk factors and medical costs of employees working within a financial institution / Wandra Marais (née Van der Merwe)". Thesis, North-West University, 2008. http://hdl.handle.net/10394/2715.

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For employees to optimally perform at work, it is important that they are healthy. The employee is under constant work pressures that affects their health behaviour. The aim of this research is to look at the evident health risks of employees working within a financial institution, to analyze how physical activity influences these health risk factors and their medical costs. In this study a sample of 9860 self selected employees, aged between 18 and 64 (35.3 ± 10.7 years), was used. These employees are spread over all the provinces of South Africa and from all racial groupings. Differentiation was made between employees who were on chronic medication and those who were not. The Health Risk Assessment (HRA) questionnaire developed and provided by the medical aid of the institution was used as the analysis tool. Medical expenditures of the sample group were also provided by the medical aid and investigated. A national network of registered Biokineticists administered the implementation of the HRA, based on a set protocol. ANOVA was used for statistical data analysis - providing descriptive and summarising statistics. One-way analysis of variance was used to determine relationships between variables. It is clear from the descriptive data that the tendencies of selected health risks were high. The results also show that 37.6% (Diastolic) and 47.87% (Systolic) of the sample group comply with the normal borders of blood pressure. With regards to BM3, 32.3% were overweight and 25.3% within the boundaries of obesity. The average cholesterol of the group is 4.4mmol.L-l. The Physical activity levels were determined using an activity algorithm developed by the medical aid of the institution (described in detail in the thesis). Results show a low level of physical activity index (7.18 + 3.05) within the sample group. No statistical significance could be found between physical activity levels and medical expenditure, although those who are highly active seemed to have higher expenditure than those who are inactive.
Thesis (M.A. (Human Movement Science))--North-West University, Potchefstroom Campus, 2009.

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20

Bone, Julia Lizet. "The effects of environment, diet and exercise on the reliability and validity of measurements of resting metabolic rate and body composition in athletes". Phd thesis, Australian Catholic University, 2017. https://acuresearchbank.acu.edu.au/download/1b15286247babb3611beb870c0638a9665e6db2ec7481937bead51b19c647080/13327631/Bone_2017_The_effects_of_environment_diet_and.pdf.

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Resting energy expenditure (REE) can be reduced in situations of Low Energy Availability (LEA) in athletes, providing both a diagnostic sign of LEA and a potent risk factor for illness, injury and sub-optimal health. Current protocols regarding pre-measurement standardisation for REE are based on non-athlete populations, often following stringent rest and fasting protocols that would not be practical in a high performance environment. Furthermore, the reliability of measurements derived from these protocols has often been assessed in general and clinical populations and is unknown in an athlete population. Characteristics of the test protocol which alter an athlete's presentation (e.g. the location of the test, the duration of recovery from the last exercise bout) and changes in the athlete's own characteristics (changes in intramuscular solute and water content) were identified as variables that could affect the reliability of measurement of REE. This thesis presents a series of distinct but related studies which examine the how these variables affect the measurement and interpretation of REE in athletes. Study 1 examined the effect of testing location on REE in 32 elite and sub-elite athletes. REE was measured either at their bedside upon waking (inpatient) and as an outpatient (laboratory) protocol in a cross-over design following 8 h overnight fasts prior to each measurement. The day to day variation and reliability of each protocol was also assessed. There was no difference in REE when measured under the inpatient or outpatient protocols (7302 ± 1272 and 7216 ± 1119 kJ/d respectively). Both protocols showed good day to day reliability (inpatient 96%, outpatient 97%), however, the outpatient protocol was found to have a greater typical error (TE) (478 kJ/d) and to be less sensitive to changes in REE than the inpatient protocol (336kJ/d). Study 2 was a pilot study that investigated the effect of acute exercise on REE. A cross-over intervention was used in ten male athletes. Measurements were undertaken following training sessions in the morning and afternoon to determine REE approximately 12, 24, 36 and 48 h post exercise. There was a trend for REE to decrease with increasing rest time from exercise, with REE measured 48 h post exercise being significantly lower than REE measured at 12 h. However, the difference of 375 kJ/d was within the typical error determined in Study 1. Study 3 focused on the reliability of DXA estimates of lean mass (LM), which is important in the interpretation of REE relative to fat free mass (FFM). Intramuscular solutes and fluid were manipulated through a series of glycogen depletion, glycogen loading and creatine loading protocols in 18 male cyclists. Main outcome measures were total body and leg LM measured by dual x-ray absorptiometry (DXA), and total body water (TBW) measured by bioelectrical impedance spectroscopy (BIS). Changes in the mean were considered substantial if they reached the threshold for the smallest worthwhile effect of the treatment. There were substantial increases in TBW (2.3 and 2.5%), total body (2.1 and 3.0%) and leg LM (2.6 and 3.1%) following glycogen loading and the combined glycogen-creatine loading protocols respectively. Glycogen depletion caused a substantial decrease in leg LM (- 1.4%) and trivial decrease in total body LM (-1.3%). Creatine loading resulted in substantial increases in TBW and in trivial increases in LM measures. Study 4 addressed the potential development of a practical method to determine an athlete's glycogen stores in combination with DXA-derived estimates of LM by investigating the validity of measuring muscle glycogen via a non-invasive ultrasound technique. The same cohort and design involved in Study 2 was used in this investigation, with the ultrasound derived estimates of muscle glycogen concentration and changes in glycogen concentration being compared with results derived from direct (biopsy-derived) measurements. Poor correlations and substantially large or unclear errors were determined for the ultrasound estimates of muscle glycogen compared to muscle biopsy. Therefore, under the conditions employed in the current study design, the ultrasound technique was unable to accurately predict either single measures of muscle glycogen or changes in muscle glycogen stores. Study 5 applied the findings from Study 3 to investigate how changes in muscle glycogen influence the measurement and interpretation of REE in athletes, with particular interest in its effect on the sensitivity to detect changes in REE over time or as a result of an intervention. The investigation was undertaken within a larger study of the effect of adaptation to a low carbohydrate, high fat (LCHF) diet during a 21 day training camp for endurance athletes. Nineteen elite male race-walkers participated in this study; ten were assigned to the control group (CHO) where they received a diet providing 60% of energy from carbohydrate while nine were in the intervention group in which carbohydrate was restricted to70% of their energy intake for this period. Before and after the dietary interventions, measurements were made of REE, body composition (DXA) and TBW (BIS). Information derived from Study 3 to distinguish acute changes in TBW associated with changes in intramuscular glycogen and its bound water, from true (chronic) changes in muscle mass, was applied to the baseline and post-intervention measures of LM in all athletes. There was a significant decrease in FFM between Baseline and uncorrected Post-Intervention values FFM (-1.4; 95% CI -2.0, -0.80 kg). Using the uncorrected measures of FFM, we interpreted that no change in relative REE between baseline and post intervention occurred in either group. However, when the correction factor was applied to FFM of the LCHF group, correcting for the artefact of reduced muscle glycogen levels associated with restricted carbohydrate intake, we detected a decrease in relative REE post intervention measurements compared to baseline. The conclusions from this series of studies are; 1) Inpatient and outpatient protocols should not be used interchangeably when tracking changes in REE over time. 2) An 8 h overnight fast has good day to day reliability for both inpatient and outpatient protocols. 3) Rest time from exercise should be kept consistent between measures of REE for longitudinal monitoring. 4) Manipulations of muscle glycogen and creatine supplementation cause an artefact in the DXA which changes the estimate of LM accordingly. 5) Measurement of TBW via BIS is better suited to track changes in muscle glycogen than proprietary ultrasound technology. 6) A reduction in muscle glycogen stores, such as that achieved by the consumption of a LCHF diet, creates an artefact in the DXA-derived measurement of FFM, which could potentially alter the interpretation of relative REE. This knowledge should be integrated into best practice guidelines for the measurement of REE in athletes to enhance the reliability and validity of measurement as well as the interpretation of the results.

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21

Мирошниченко, Д. В. "Напрямки екологізації фінансових відносин в контексті екологічно сталого розвитку регіону". Thesis, Сумський державний університет, 2014. http://essuir.sumdu.edu.ua/handle/123456789/38649.

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Питання екологічно сталого розвитку на даний час є дуже актуальними для України. Це можна пояснити тим, що тривалий час в економіці головним був принцип отримання максимального результату при мінімальних витратах, що призвело до неузгодженості темпів економічного розвитку та вимог екологічної безпеки, появи великої кількості природоємних галузей з високою питомою вагою ресурсоємних технологій. Все це призвело до формування в Україні техногенного типу економічного розвитку, наслідком чого є поява кризових явищ у навколишньому природньому середовищі, що, в свою чергу, негативно впливає на життєдіяльність людини і суспільства.

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22

Al-Lawzi, Sulieman Ahmed. "Planning, Budgeting, and Development in Jordan: An Examination of How These Policy Processes Function in a Poor and Uncertain Environment". Thesis, North Texas State University, 1987. https://digital.library.unt.edu/ark:/67531/metadc331012/.

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The purpose of this dissertation is to study the planning and budgeting processes in Jordan to determine whether the findings of Caiden and Wildavsky about those processes in other poor countries generally are applicable to Jordan. An attempt is made to answer the research questions by comparing data from national plans, budgets, and expenditures during a fifteen-year period (1970-1984). In Jordan, as in other developing nations, the role of planning and budgeting is highly significant to the success of the country's hopes for development. This research tries to evaluate the role of planning and budgeting as policy instruments in the process of development in Jordan. The second focus of the dissertation concerns the possibilities and problems of assessing the impact of governmental policies on development. Specifically, an assessment is made to determine the impact of governmental expenditures on development as evidenced in Jordan s gross national product during the last fifteen years. The following questions are addressed in order to examine the impact of government action on economic development. First, what are the impact and significance of government expenditures, as a combined measure, on the gross national product in Jordan? Second, which governmental expenditure areas provide the greatest contribution to an increase in the Jordanian GNP? Data for Jordan are compared with Caiden and Wildavsky's assumptions about planning and budgeting in poor countries, and conclusions are drawn about how planning and budgeting have influenced economic and social development in Jordan.

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23

WASSIE, TAREKEGNE WUBIE. "ECONOMY-WIDE ESTIMATES OF THE IMPLICATIONS OF INDC POLICIES FOR ETHIOPIA (A RECURSIVE DYNAMIC CGE MICRO-DATA ANALYSIS)". Doctoral thesis, Università degli Studi di Milano, 2018. http://hdl.handle.net/2434/607003.

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Economic and Environmental Effects of INDC Policies for Ethiopia (A Recursive Dynamic CGE Analysis) Mitigation of climate change has become unavoidable discussion item in policy making agendas in both developed and developing counties. Having understood the important role played by developing nations in fighting against climate change, Ethiopia submitted its Intended Nationally Determined Contributions (INDC) to the UNFCCC secretariat with an emission reduction goal of 64% in 2030 compared to the BAU scenario. The main objective of this study is to analyse the economic and environmental effects of the implementation of Ethiopia’s INDC policy in the form of carbon tax. In doing so, a recursive dynamic computable general equilibrium (CGE) model is employed and is calibrated on the updated 2009/10 SAM of Ethiopia with the corresponding emission data of the same year. Four simulation scenarios have been introduced. In the first simulation, carbon tax revenue has been allocated entirely for government consumption, whereas in the second simulation, the carbon tax revenue has been equally divided between government consumption and households in form of lump sum transfer. In the third and fourth simulations, productivity gains from government expenditure allocated to health and education sectors are combined with the respective first two simulations. The results of simulation experiments on selected macroeconomic variables indicate that, in real terms, GDP, national absorption and household consumption are found to be adversely affected relative to the baseline scenario, the impact being considerably high in the first simulation. The simulations with productivity gains, in relative sense, have improved the negative effects of the carbon tax abatement policy on the economic variables. The implication of this is that policies that increase productivity of government expenditure have better spillover effects on GDP than those of household consumption. Finally, to achieve the emission reduction target set out in the INDC policy of Ethiopia with reasonable cost to the economy, the country has to invest in clean technologies that are meant to improve emission efficiency as most of the emissions emanate from activities in the agricultural sector, and for this end, huge international support is required.
The Poverty, Distributional and Welfare Implications of INDC Policies for Ethiopia Environmental policies relying on market-based instruments, primarily carbon taxes, are becoming more advocated to mitigate the ever increasing GHG emissions, due to their efficiency properties. However the equity implications of such policies, the impacts on poverty, on wealth distribution, and on the prospects for growth are equally important. This is particularly true for developing countries whose primary aim is to improve upon weak economic and social performances. Ethiopia submitted its Intended Nationally Determined Contributions (INDC) to the UNFCCC secretariat with an emission reduction goal of 64% in 2030 compared to the BAU scenario. At the same time, the country is committed to reducing poverty and attaining its middle income status by 2025. As such, this study aims at analyzing the poverty, distributional and welfare consequences the implementation of Ethiopia’s INDC policy in the form of carbon tax. To this end, the results from percentage changes in household consumption expenditure from the CGE model are linked to the 2010/11Ethiopian household expenditure and consumption survey micro data which covers 27,835 households (CSA 2011). In accordance with the CGE simulations four scenarios have been considered. The first represents the implementation of a carbon tax where the revenues are entirely absorbed by government expenditure. The second represents the implementation of the carbon tax with lump sum transfer of 50% of the tax revenue to households. The third and fourth simulations add government expenditure induced productivity gains (in education and health) to the first and second simulations respectively. We found that INDC policy for Ethiopia would be costly to households under the first and third simulations. With the second and fourth simulations, we found sensible results whereby an improvement in poverty; inequality and welfare have been observed. The urban poor have benefited more from both the compensation plan and productivity gains than the rural non-poor. More importantly, compensation to households is more equitable than allocating the carbon tax revenue for government expenditure. The results suggest that compensation of carbon tax revenue transfers should be structured such that the rural poor are more beneficiary as they are much larger in number and they are more affected by the carbon tax policy. Lastly, a huge international support is required to help the country achieve its emission reduction target at modest Poverty, welfare and distributional costs. Emission; carbon tax; INDC; poverty; inequality; welfare; Simulation; baseline; expenditure; Ethiopia

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Dantas, Marina Kolland. "Análise da gestão ambiental no Estado de São Paulo: Programa Município VerdeAzul, gastos públicos e indicadores de saúde". Universidade de São Paulo, 2016. http://www.teses.usp.br/teses/disponiveis/96/96132/tde-20102016-160116/.

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Como consequência da adoção de modelos insustentáveis de desenvolvimento, a sociedade contemporânea encontra-se diante de um cenário ambiental crítico. Logo, torna-se imprescindível a concepção de políticas públicas direcionadas aos princípios da sustentabilidade. No Estado de São Paulo, desde 2007, o Programa Município VerdeAzul (PMVA) fomenta a gestão ambiental, avaliando o desempenho dos municípios mediante o Índice de Avaliação Ambiental (IAA). A revisão da literatura demonstrou que esse tipo de avaliação é recente e que há uma demanda por estudos multidisciplinares com foco no acompanhamento, análise e compreensão dos diferentes resultados obtidos, da esfera global a local, na construção de ambientes saudáveis. Assim, o presente estudo de caráter quali-quantitativo, descritivo e com desenho espaço-temporal objetivou avaliar a gestão ambiental nos municípios paulistas a partir dos resultados da política pública do PMVA, relacionando-os com os gastos públicos e as condições de saúde da população. Para tanto, foram coletados dados de bases públicas oficiais dos municípios do Estado de São Paulo, entre 2008 e 2013. Após a coleta, procedeu-se a análise a partir das técnicas de estatística descritiva, construção de mapas, análise multinível e correlação. Os resultados evidenciaram que o PMVA é uma política com caráter inovador e contemporâneo, entretanto, há uma descontinuidade na participação de diversos municípios ao longo dos anos, sugerindo que as dinâmicas locais, como pressões de ordem política, podem interferir no comprometimento com essa agenda. As análises demonstraram grandes diferenças intraregionais e inter-regionais quanto ao desempenho em gestão ambiental, com destaque para a predominância de baixas notas no extremo sul paulista. Os dez municípios avaliados com os melhores desempenhos ambientais foram: Novo Horizonte, Santa Rosa de Viterbo, Santa Fé do Sul, Itu, Gabriel Monteiro, Sorocaba, Franca, Piacatu, Dirce Reis e Lins. A análise multinível determinou que o porte populacional não explica a variabilidade no desempenho ambiental, sendo esta reflexo de outras características. As análises quanto ao montante de gastos públicos destinados as funções ambientais também salientaram a inexistência de um padrão definido de investimentos. Esta quantidade de gastos ambientais demonstrou estar ligeiramente e positivamente correlacionada com o IAA, corroborando a associação entre a quantidade de recursos financeiros com a capacidade de gestão ambiental. Quanto à integração saúde e meio ambiente, dentre os principais resultados, destaca-se a ausência de correlação para a mortalidade infantil e que os maiores gastos ambientais foram associados a menores taxas de internação por doenças diarreicas em crianças. Entretanto, estas relações demandam maiores investigações. Conclui-se que esta pesquisa colaborou para o avanço das discussões teóricas sobre gestão ambiental municipal, enfatizando a importância destas ações para o equilíbrio entre o ser humano e os limites planetários. Complementarmente, o estudo contribuiu ao integrar dados públicos diversos, gerando análises que podem melhorar a tomada de decisão pública e, consequentemente, a qualidade ambiental ofertada para a sociedade
As a result of the adoption of unsustainable development models, contemporary society is facing a critical environmental scenario. Therefore, it is essential to design public policies to the principles of sustainability. In the State of São Paulo since 2007, the \"Município VerdeAzul\" Program promotes environmental management, evaluating the performance of municipalities by the Environmental Assessment Index (IAA). The literature review has shown that this type of evaluation is recent and there is a demand for multidisciplinary studies focused on monitoring, analysis and understanding of different results, at the global and local level in building healthy environments. Thus, this study of qualitative and quantitative character, descriptive and spatiotemporal design aimed to evaluate the environmental management in the counties from the results of public policy, relating them to public spending and the health conditions of the population. Therefore, data were collected from official public bases of the municipalities of São Paulo, between 2008 and 2013. After collection, the analysis proceeded from the techniques of descriptive statistics, building maps, multilevel analysis and correlation. The results showed that the PMVA is a policy with innovative and contemporary character, however, there is a discontinuity in the participation of several municipalities over the years, suggesting that the local dynamics, as political pressures, may interfere with the commitment to this agenda. Furthermore, analyzes showed large intraregional and interregional differences for performance in environmental management, highlighting the predominance of low grades in São Paulo\'s south. The ten cities evaluated with the best environmental performance were: Novo Horizonte, Santa Rosa de Viterbo, Santa Fé do Sul, Itu, Gabriel Monteiro, Sorocaba, Franca, Piacatu, Dirce Reis, Lins. In this sense, multilevel analysis found that population size do not explain the variability in environmental performance, which is reflective of other features. Analyses on the amount of public spending for environmental functions also highlighted the lack of a defined pattern of investments. The amount of environmental expenses showed to be slightly and be positively correlated with the IAA, corroborating the association between the amount of financial resources to environmental management capacity. Regarding the integration between health and environment, among the main results, there is the lack of correlation for infant mortality, additionally higher environmental expenses were associated with lower hospitalization rates for diarrheal diseases in children. However, these relationships require further investigation. In conclusion, this study helped to advance the theoretical discussions on municipal environmental management, emphasizing the importance of these actions for the balance between human and planetary boundaries. In addition, the study helped to integrate various public data generating analyzes that can improve public decision-making and, consequently, environmental quality offered to society

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25

Brockwell, Erik. "State and industrial actions to influence consumer behavior". Doctoral thesis, Umeå universitet, Nationalekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-93334.

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This thesis consists of an introductory part and three papers. Paper [I] examines how taxes affect consumption of commodities that are detrimental to health and the environment. Specifically, this paper examines if a tax increase leads to a significantly larger change in consumption than a producer price change, which is referred to as the signaling effect from taxation. The analysis uses aggregated cross-sectional time series data and information on major legislation introductions in Sweden, Denmark and the United Kingdom from 1970 to 2009. We find the main result to be that the signaling effect is significant for “Electricity” in Sweden and Denmark and significant for “Electricity” and “Petrol” in the United Kingdom. Paper [II] examines how sin taxation changes long-term consumer behavior regarding commodities which are deemed harmful for both health and the environment. These include tobacco, alcoholic beverages, sugar and confectionary, household energy, and motor fuel. Specifically, we examine the signaling effect from taxation which is seen if a tax increase leads to a significantly larger change in consumption than a producer price change. The empirical analysis is conducted by a US panel data study, during the period 1988-2012 for the four US census regions, using the Almost Ideal Demand System (AIDS). We find the main result to be that the signaling effect from taxation is significant for tobacco as well as for electricity and motor fuel. Paper [III] examines state and industry responses on consumption of cigarettes and petroleum in the United States from 1998-2012. Upon facing consumption choices, the consumer faces two competing sets of messages, one from the government and another from the industry. The objective of the state is to steer consumption in the right direction due to the harmful effects from consumption and asymmetric information among consumers. This is done mainly via taxation and state media expenditures. The industry, on the other hand, seeks to incentivize the public to ignore or reject state research and signals as well as maximizing net economic returns. This is mainly done via industry media and lobbying expenditures. We find that the main results indicate, for cigarettes, industrial media and lobbying expenditure is statistically significant on consumption. For petroleum, we find that producer prices, state media expenditure, and industrial lobbying expenditure are statistically significant on consumption.

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26

Walberg, Mark P. "A patient-perspective approach to Medicare Part D prescription drug plan costs". Scholarly Commons, 2009. https://scholarlycommons.pacific.edu/uop_etds/2394.

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Since its inception in 2003, Medicare Part D has become the largest addition to the Medicare benefit since it was signed into law in 1965. Despite this novel prescription drug coverage, the design and benefit structure of Medicare Part D has been challenging for beneficiaries and healthcare providers alike. Beneficiaries have been faced with a plethora of drug plan offerings. Additionally, the unique benefit structure and annual variation in plan offerings and plan parameters have left beneficiaries unaware of gaps in coverage and reluctant to re-evaluate plan offerings. Despite these issues, to date the total out-of-pocket costs for beneficiaries enrolled in Medicare Part D have not been examined. To mitigate this void, three studies were conducted to determine trends in the total out-of-pocket costs incurred by Medicare beneficiaries enrolled in Medicare Part D prescription drug plans. Pharmacy claims data of 50 randomly sampled patients from a database of Medicare-eligible individuals were used to generate medication profiles. To maintain a patient-perspective approach, these profiles were then entered into the Plan Finder Tool on the Medicare website in order to determine the estimated annual costs for each stand-alone prescription drug plan in each Medicare region. It was determined that Medicare Part D plan costs increased from 2007 to 2008 in most regions, however in 13 of 34 regions patients may not have paid more if they were enrolled in the lowest cost plan each year. Based on these findings, the opportunity cost of neglecting to re-evaluate prescription drug plan offerings for 2008 was examined. A significant increase ranging from $277 to $562 was observed nationally if patients did not switch to the lowest cost plan. Only 12% of the plans remained the lowest cost plan in 2008. Lastly, prescription drug plan cost trends in California were examined from 2007 to 2009 and confirmed that the estimated annual cost of a plan was the most consistent plan parameter. Collectively these studies indicate that Medicare Part D beneficiaries must annually re-evaluate all prescription drug plan offerings in order to minimize out-of-pocket drug costs.

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27

Карінцева, Олександра Іванівна, Александра Ивановна Каринцева y Oleksandra Ivanivna Karintseva. "Методологічні засади реструктуризації національної економіки України з урахуванням еколого-економічних трансформацій". Thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/70324.

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В дисертації обґрунтовано змістовну сутність та розроблено концепцію реструктуризації національної економіки, формалізовано вітчизняні та загальносвітові тренди щодо структурних змін під впливом сучасних економічних трансформацій, взаємозв’язки між структуроутворюючими елементами розвитку галузей економіки, розроблено методологію оцінювання екологічного ризику, екологоємності, невикористаного потенціалу галузей економіки, визначено цільові орієнтири коригування галузевої структури економіки з урахуванням деструктивного впливу на довкілля та оптимального міжгалузевого співвідношення за обсягами виробництва, нагромадження капталу та інвестиційної активності, розроблено методологію оптимізації стратегій реалізації державної політики реструктуризації економіки з урахуванням узгодженості інтересів держави, населення та бізнесу, методичні засади прогнозування динаміки обсягу державних витрат на проведення реформи реструктуризації залежно від макроекономічних, екологічних, соціальних, політичних детермінант розвитку економіки.
С учетом принципа эволюционной цикличности установлена логико-структурная взаимозависимость между понятийями «структурная политика» (система перманентных мер рыночного и государственного регулирования, направленных на заблаговременное предупреждение деформаций межотраслевых и межсекторальных связей) и «реструктуризация экономики» (система реактивных мер по ликвидации сложившихся диспропорций элементов общественного производства, системной реорганизации устаревших и неэффективных элементов существующей структуры экономики). Разработаны концептуальные основы реструктуризации экономики под влиянием эколого-экономических трансформаций, ориентированные на учет в процессе оптимизации структуры дополнительного эколого-экономического критерия ее типологизации, нового принципа - эволюционной цикличности, а также системы ограничений. Формализованы взаимозависимости между объемами выбросов загрязняющих веществ и диоксида углерода предприятиями предприятий различных отраслей экономики Украины и приростом их объемов производства, накопления каптала и инвестиционной активности. Выявлены закономерности распределения национального богатства стран мира (в целом и в зависимости от уровня дохода на душу населения) между его структурными компонентами (произведенный, природный и человеческий капитал, чистые иностранные активы) и добавленной стоимости по основным видам экономической деятельности. Для ранжирования отраслей экономики по уровню экологического риска разработан подход, основанный на интегральном обобщении методом дискриминантного анализа среднеотраслевой вероятности, объемов и убытков от экодеструктивного влияния, расходов предприятий отрасли на природоохранные мероприятия. Предложены методологические основы определения экологоемкости продукции отраслей экономики, выделены специфические особенности упущенной выгоды, затратной, фактической убыточной, гипотетически-прогнозной убыточной составляющих экологических потерь в отраслях, разработан методический инструментарий их оценки, что позволило определить уровень реальной и «теневой» экологоемкости продукции на уровне отраслей и экономики Украины в целом. Разработан подход к определению степени неиспользованного потенциала отрасли на основе системного сочетания ресурсного, емкостного, исходного и вероятностного подходов, комплексного учета с помощью таксонометрического метода экономических, социальных и экологических индикаторов развития отрасли в соответствии с концепцией устойчивого развития. Осуществлено структурное моделирование направлений и степени интенсивности взаимного влияния между объемами продукции, накоплением капитала и уровнем инвестиционной активности предприятий отрасли, что позволило выявить закономерности формирования взаимосвязей между структурообразующими элементами развития отрасли, обеспечения устойчивости отрасли к их изменению. С помощью инструментария линейного программирования определены направления изменения отраслевой структуры экономики, при которых минимизируется деструктивное влияние на окружающую среду и достигается оптимальное межотраслевое соотношение по объемам производства, накопления каптала и инвестиционной активности. Осуществлен структурно-функциональный анализ влияния уровня оплаты труда, численности занятых, объемов производства, финансовых результатов и капитальных инвестиций в отрасли на ее долю в ВВП. Это позволило выявить существенные межотраслевые различия по влиянию факторов - стимуляторов и дестимуляторов на результативность развития отрасли. Разработан подход к оценке интегрального воздействия наиболее чувствительных к структурным изменениям в экономике параметров для каждой группы стейкхолдеров (государство, население и бизнес) на ВВП страны с учетом экологических трансформаций. Для оптимизации стратегий реализации государственной политики реструктуризации экономики с помощью инструментария теории игр определены компромиссные соотношения между уровнем ВВП страны, скорректированным с учетом экологических трансформаций, и параметрами, отражающие интересы главных стейкхолдеров. На основе модифицированных моделей Кубина-Штерна и независимых компонент разработана модель прогнозирования динамики государственных расходов на проведение реформы реструктуризации экономики в зависимости от макроэкономических, экологических, социальных, политических детерминант (сгруппированных по блокам «Рост и развитие», «Инклюзивность», «Преемственность поколений и устойчивость», «Демократизация» и «Независимость государственного управления») с учетом причинно-следственных связей между ними и вероятностного характера их изменения.
The thesis grounds the concept and develops the idea of the national economic restructuring. It formalizes national and global trends for structural changes under the influence of modern economic transformations, interrelations between the structure-forming elements of economic sectors' development. It provides the methodology for environmental risk assessment, environmental capacity, and unused potential of economic sectors. The study defines the goals for adapting the sectoral structure of the economy, incorporating the destructive environmental impact and the optimal inter-sectoral production volumes ratio, capital accumulation and investment activity. The optimization methodology for implementing the strategies for the state policy of restructuring the economy, taking into account the coherence of interests between the state, population and business are provided. The study presents the methodical basis for forecasting the dynamics of public expenditures for restructuring reform depending on macroeconomic, ecological, social, and political determinants of economic development.

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28

Hsu, Tzu-Hsuan y 徐子軒. "The Relation Between Environmental Expenditure and Market Value". Thesis, 2011. http://ndltd.ncl.edu.tw/handle/52697150445944520436.

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29

Hsueh-ChingChang y 張學清. "The Influences of Environmental Expenditure on Economic Growth". Thesis, 2013. http://ndltd.ncl.edu.tw/handle/20322913506724159197.

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碩士
國立成功大學
經濟學系碩博士班
101
Economic development leads the population to have a wealthy life; well established environment is associated with sustainable economic growth. This research first looks at the stylized facts of country experiences to find the relationship between environmental expenditure and economic growth. There is no exact relationship between these two variables. Based on endogenous growth model, this research further provides analytical framework to investigate our concerns. Theoretical analysis and numerical simulation find that an increase in the ratio of environmental expenditure of output is associated with faster economic growth. However, as this ratio rises continually, the economic growth becomes slower. Furthermore, the economic growth rates decreases with the time preference rate and the coefficient of risk aversion. The relationship between economic growth and income tax is non-linear. The population is willing to pay more to enjoy good environment and longer life with smaller time preference rates, coefficients of risk aversion, and longer life expectancy at birth.

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30

Teng, Hsiao-Chiang y 滕曉強. "The Relationship between Environmental Capital Expenditure and Financial Performance". Thesis, 2006. http://ndltd.ncl.edu.tw/handle/81745267070373542172.

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碩士
東吳大學
會計學系
94
The environmental expenditure disclosed in annual report has been questioned that if it is an accurate measure of firm environmental and financial performance. This study analyzed three potential problems that need to be considered before this disclosure can be completely condemned as meaningless. The first potential problem is the relationship between projections of future environmental capital expenditure and actual environmental expenses and penalties. Hidden within those projections may be pieces of meaningful information to address the motivation and reactions of companies’ environmental disclosure. Secondly, while the environmental disclosure may still provide meaningful information for assessing future environmental action, this study attempts to address the lack of accuracy by examining potentially useful category of environmental disclosure: projections of future environmental capital expenditure. Finally, this study examines the relationship between financial performance and environmental expenditure to assess the market valuation and reaction of environmental expenditure disclosed in annual report Our evidence indicates that, based on 693 observed listed companies’ annual reports filed with the Taiwan Stock Exchange Corporation between 1998 and 2004, there is a significant positive relationship between environmental exposed punishment loss and the projections of future environmental capital expenditure. Then, based on 395 sets of projected/actual environmental capital expenditure drawn from these annual reports, the results suggest that the projections may be more misleading than meaningful. Actual environmental capital spending was lower than the projected amount for more than 95% of the observations, and the mean projection error (the difference adjusted for the size of the projection) was a negative 81.3%. Analysis of projection errors for a 2-year window, 3-year window, etc., rather than a 1-year window revealed a similar result. In contrast to the accuracy pattern of the environmental capital expenditure projections, the actual/projection difference for total capital expenditures was very small, suggesting that it is not a difficulty in estimating future capital spending that is driving the error results. The projection errors also did not appear to be a function of changes in company revenues or profitability. Finally, we find that investors do not response intensively to the disclosure of companies’ environmental capital expenditure and the projection errors. Therefore, it seems that environment capital expenditure and companies’ projections lack value.

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31

WANG, HSIAO-MEI y 王曉梅. "Relationship between Environmental Protection Expenditure Information and Earnings Management". Thesis, 2018. http://ndltd.ncl.edu.tw/handle/32gg58.

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碩士
朝陽科技大學
會計系
106
Due to serious global warming in present day, environmental protection has become one of the important international issues for decades. The pollution caused by business production or other factors may do bigger and more serious destruction to the environment and harm to all mankind. The goal of business is to create biggest earnings, while at the same time may generate environmental pollution problems. Therefore, business should have relative amount of environmental expenditures to cope with the pollution caused by themselves. Thus, the study aims to explore relationship between business’ environmental protection expenditures information and earnings management, through business’ disclosures of environmental protection expenditures information to discuss whether such disclosures can restrain business from earnings management. The study used high risk pollutive listed industries from years 2007 to 2016 as study subject and applied regression analysis. The study finds that when businesses face fines and loss on disposal due to environmental pollution, they would be watched by governmental agencies, thus would reduce earnings management behaviors during sensitive periods. Businesses that pay more attention on social responsibility would propose environmental protection related policy and plan future environmental protection expenditures to prevent themselves from generating pollution, then increase environmental quality, lower risk of being fined by government in the future, and further enhancing business evaluation. Therefore, business would have less motives in earning management. Lastly, when differentiating scales of industries on the effect of environmental protection expenditures information on earnings management, large scale business gets results consistent with the original one. However, when small scale business face environmental pollution loss and disposal, due to the large effect of pollution fines on business themselves, they would practice earnings management to protect earnings on book.

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32

Wu, Lun-Kai y 吳倫愷. "The Impact of Household Environmental Tobacco Smoke to Medical Expenditure". Thesis, 2007. http://ndltd.ncl.edu.tw/handle/20651773916331324095.

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碩士
中國醫藥大學
環境醫學研究所碩士班
95
This study attempted to evaluate the impact of household environmental tobacco smoke (ETS) to medical expenditures with the econometric model (four-part model), using the declarative files of the national health insurance between 1998 and 2004 year. According to the purpose of this study, the dependent variable is the medical expenditures, including outpatient expenditures, inpatient expenditures and total medical expenditures. The accumulative exposure of household environmental tobacco smoke and the accumulative exposure of tobacco use are explained variables in this study. This study measured the individual exposure of household environmental tobacco smoke through subtract individual lifetime uptake of tobacco use from household lifetime uptake of tobacco use. “The pack” is the calculative unit of ETS exposure in this study. Age, sex, education year, family size, family income and health status are control variables in this study. For the purpose of calculate the marginal effects of household environmental tobacco smoke to medical expenditures, this study evaluated the impact of household environmental tobacco smoke to health status with two stage least square regression (2SLS) first. We could find the main effect of the environmental tobacco smoke to medical expenditures is indirect through the change of health status, and the direct effect of the environmental tobacco smoke to medical expenditures is not strong. The final calculation, one-pack-tobacco exposure of the environmental tobacco smoke caused an increase of NT 6.95 of medical expenditures in seven years, and one-pack-tobacco exposure caused an increase of NT 1.54 of medical expenditures in seven years. The impact of environmental tobacco smoke to medical expenditures doubled over that of active tobacco use.

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33

ARAYAMA, Yuko y 裕行荒山. "Regulation, Government Expenditure and Firms' Investment: Indispensable Elements for Environmental Protection". 2003. http://hdl.handle.net/2237/11610.

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Arayama, Yuko. "Regulation, Governm.ent Expenditure and Firms' Investment : Indispensable Elements for Environmental Protection". 2002. http://hdl.handle.net/2237/11887.

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Sung, Lin-Chun y 宋鈴君. "The Relation between Government-Owned Enterprises and Privatization Enterprises Sustainability Report with Environmental Expenditure and Performance". Thesis, 2015. http://ndltd.ncl.edu.tw/handle/42012133122101963662.

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碩士
國立中興大學
高階經理人碩士在職專班
103
The economy, science, and technology have been flourishing for recent years, but they also bring a serious problem to society and environment, for example, the financial crisis, environmental pollution, and natural resources that have been over wasting. To all companies, factories and industries should take responsibility for society because people''s awareness of environmental protection has been rising. For government-owned enterprises and privatization enterprises, this study first examines the relationship between both corporate sustainability report and corporate social responsibility input and environmental expenditure. Secondly, to analysis the relationship between employee productivity and both corporate sustainability report and corporate social responsibility input. Finally, to explore the relationship between operating performance and both corporate sustainability report and corporate social responsibility input. The findings show that, for government-owned enterprises, the company that provides the corporate sustainability report improves the employee productivity. Although it improves the employee productivity, it doesn''t increase its environmental expenditure and work well on performance. As for corporate social responsibility, it doesn''t affect the corporate employee productivity and performance, but it can make the environmental expenditure improvement. For privatization enterprises, both the corporate sustainability report release and corporate social responsibility input have no significantly affect on the environmental expenditure and the employee productivity and operating performance.

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Chang, Ching Hua y 張菁華. "An Empirical Research on the Relationship of Environmental Protection R&D Expenditure and Corporate Value ─ Take UMC, Delta, CSC, and TPC as Examples". Thesis, 2019. http://ndltd.ncl.edu.tw/handle/eq5664.

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碩士
文藻外語大學
國際事業暨跨文化管理研究所
107
Since Industrial Revolution, the environment has been destroyed by human beings. Issues for environmental protection and sustainability are getting more concerned. Many corporates adopt the Green Accounting System and expose environmental-protected expenses to their stakeholders. We can find many references regarding to the relationship between R&D expenses and corporate value; however, there are few references regarding to the relationship between environmental-protected expenses and corporate value. In this study, we collect data from 4 companies (UMC, Delta, CSC, and TPC) which have adopted green accounting and exposed the environmental information to the public. The researcher intends to: (1)Discuss the way that the companies expose their green accounting data. (2)Analyze if there are positive relationships between the environmental-protected expenses and the corporate value by Multiple Linear Regression. We hope to provide some advice to the future companies. At the end, we discover: (1)The 4 companies all expose their summarized environmental-protected information in their publications. (2)There are significant relationships between the environmental-protected R&D expenses and the corporate value among these four companies.

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Torres, Adam Jared. "Wastewater expenditure effects on in-stream bacteria pollution in the Rio Grande / Río Bravo post-NAFTA : evidence from panel data estimations". Thesis, 2014. http://hdl.handle.net/2152/27559.

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The United States and Mexico share responsibility in preserving the quality of their international river system, the Rio Grande / Río Bravo, and several international treaties govern the quantity of water each country must give and take. Because no treaty establishes joint standards for the quality of the river, the North American Agreement on Environmental Cooperation (NAAEC) was created in 1993 as a declaration of principles and objectives concerning the conservation and the protection of the environment as well as a guide of concrete measures to further cooperate on these matters. One particular goal of the NAAEC was to improve water quality in the US-Mexico Border Region, ensuring a clean, safe, and reliable water supply for the area. Although the US and Mexican federal governments have made substantial technical and financial commitments through binational agencies like the North American Development Bank (NADB) and the Border Environment Cooperation Commission (BECC), few empirical studies have assessed the impact of binational expenditures on wastewater infrastructure in this region. This report uses longitudinal panel data regression models to estimate the impact of capital expenditures on water quality made by binational, federal, and state water quality management institutions from 1995 to 2012. This analysis considers expenditures made on both sides of the Rio Grande watershed that constitutes the international border, beginning with El Paso, Texas and ending in the Gulf of Mexico.
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Nakeng, Macheleng Vanessa. "Effect of board characteristics on the sustainability performance of selected JSE listed companies in South Africa". Thesis, 2019. http://hdl.handle.net/10386/2958.

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Thesis (M.COM. (Accounting)) -- University of Limpopo, 2019
This study examines the effect of board characteristics on environmental and social sustainability performance. Companies‟ sustainability performance is affected by many factors such as board composition of companies, lack of knowledge, policies and resources of companies, competition from other companies and market trends. The King IV Code of Corporate Governance recommends that the governing body should comprise a balance of diversity being race and gender and independence. Moreover, the Code states that the board of directors of companies should have a balance of both independent members and non-independent members who should act in the best interest of the companies. The study used a quantitative approach, and secondary data from Johannesburg Stock Exchange (JSE), Socially Responsible Index (SRI) listed banking and retail companies for 11 years from 2007-2017. The study tests the relationship between board characteristics (the number of females on board of directors); firm size (market capitalisation); board independence; and environmental (energy usage) and social (skills development expenditure) sustainability of JSE SRI listed firms. Results show that there is a negative and insignificant relationship between females on board and energy usage. A positive and a significant relationship between energy usage and board independence a positive and an insignificant relationship between firm size (market capitalisation) and energy usage. There is also a positive but an insignificant relationship between skills development expenditure and female board members and a positive and significant relationship between skills development expenditure and board independence and a positive and an insignificant relationship between skills development and firm size (market capitalisation). The study suggests that for companies improve their sustainable business practices; they should consider increasing the number of v | P a ge females on their board since they have a positive influence on sustainability performance.
Risk and Vulnerability Science Centre of the University of Limpopo

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Macdonell, Scott Taplin. "Strategic political environments : gerrymandering and campaign expenditures". Thesis, 2012. http://hdl.handle.net/2152/ETD-UT-2012-05-5442.

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My dissertation contains three chapters studying the strategic allocation of resources in political environments. Chapter 2 asks if redistricting is the result of partisan gerrymandering or apolitical considerations. I develop a statistical test for partisan gerrymandering and apply it to the U.S. Congressional districting plan chosen by the Republican legislature in Pennsylvania in 2001. First, I formally model the optimization problem faced by a strategic Republican redistricter and characterize the theoretically optimal solution. I then estimate the likelihood a district is represented by a Republican, conditional on district demographics. This estimate allows me to determine the value of the gerrymanderer's objective function under any districting plan. Next, I use a geographic representation of the state to randomly generate a sample of legally valid plans. Finally, I calculate the estimated value of a strategic Republican redistricter's objective function under each of the sample plans and under the actual plan chosen by Republicans. When controlling for incumbency the formal test shows that the Republicans' plan was a partisan gerrymander. In Chapter 3 I introduce a new and novel electoral reform that continues to allow redistricting but changes the incentives to do so. This reform ensures that parties earn seats proportional to their performance at the polls without substantially changing the electoral system in the U.S. In order to evaluate the reform's impacts, I model and solve a game that incorporates the redistricting decision, candidate choice, state legislative elections, and policy choice. Unsurprisingly, strategic redistricting biases policy in favor of the redistricting party. In the environments studied, the new reform never increases policy bias, and often reduces it. Political campaigns often require the strategic allocation of resources across multiple contests. In Chapter 4 I analyze these environments in terms of the canonical Colonel Blotto game, beginning with the most basic of Blotto games: Two officers simultaneously allocate their forces across two fields of battle. The larger force on each front wins that battle, and the payoff is the sum of the values of the battles won. I completely characterize the set of Nash equilibria to any such game and provide the unique equilibrium payoffs. This characterization comes from an intuitive graphical algorithm which I then apply to several generalizations of the game. I completely characterize the set of equilibria and provide the unique equilibrium payoffs to Blotto games with battlefield values that vary across players and games with general resource constraints. I also use my approach to solve the Blotto games on more than two battlefields with asymmetric battlefields and force endowments.
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Akashi, Kengo. "Expenditure for Environment Protection and Its Macro-economics Influence". 2002. http://hdl.handle.net/2237/11889.

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Teng, Hui Lin y 鄧惠臨. "The Impact of Medical Environment On Household Health Expenditure". Thesis, 2016. http://ndltd.ncl.edu.tw/handle/16009621551106103581.

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碩士
國立清華大學
經濟學系
104
Economic growth appears to be associated with the development of more resources in health and medical care. In this thesis, we applied Heckman Two-Stage and Two-Stage Tobit model to investigate the factors influencing household health expenditure via the health production model. We specifically focused on the relationship between the medical resources with household medical expenditure for each county in Taiwan. Our empirical results showed that medical manpower had significantly positive effects on household expenditure of western medical outpatient and of western medicine. Moreover, the medical equipment and premises had significantly positive effects on total expenditure of healthcare and of claiming health insurance payments. On top of that, the numbers of pharmacies had the most significantly positive effects on all four health expenditure measures. As for the government budget of medical care, we found that it had significant but inconclusive effects on various health expenditures. In sum, our finding cannot lead to a robust conclusion regarding to the effect of medical resources on household health expenditure.

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42

Zhang, Yong-He y 張永和. "The Relationships of Corporate Governance, Environmental Capital Expenditures and Company Market Value". Thesis, 2007. http://ndltd.ncl.edu.tw/handle/86063339054394816612.

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碩士
輔仁大學
會計學系碩士班
95
Abstract: Corporate governance and environmental information disclosures are two important factors that affect company market value recently. The study used the two step regression analysis to examine the relation between the corporate governance, environmental capital expenditures and company market value. The results are: 1.Corporate governance doesn’t affect the environmental capital expenditures decision and also doesn’t affect the company market value thought environmental capital expenditures decision. 2.The polluting firms have low market value. 3.The market positively values environmental capital investments for both low-polluting and high-polluting firms. To provide more reliable information, we suggest that policymakers should require the disclosures about future environmental protection plans and significant capital expenditures, and punish those who violate the requirements.

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Feito, Yuri. "A Comparison of Commonly Used Accelerometer Based Activity Monitors in Controlled and Free-Living Environment". 2010. http://trace.tennessee.edu/utk_graddiss/881.

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This dissertation was designed to determine the effects of body mass index (BMI) and walking speed on activity monitor outputs. A secondary purpose was to compare the activity monitors’ performance in a free-living environment. In the first experiment, 71 participants wore three waist-mounted activity monitors (Actical, ActiGraph, and NL-2000) and an ankle-mounted device (StepWatch 3) while walking on a treadmill (40, 67 and 94 m/min). The tilt angle of each device was measured. The Actical recorded 26% higher activity counts (P < 0.01) in obese persons with a tilt <10 degrees, compared to normal weight persons. The ActiGraph was unaffected by BMI or tilt angle. In the second experiment, the steps recorded by the devices were compared to actual steps. Speed had the greatest influence on the accuracy these devices. At 40 m/min, the ActiGraph was the least accurate device for normal weight (38%), overweight (46%) and obese (48%) individuals. The Actical, NL-2000 and StepWatch averaged 65%, 73% and 99% of steps taken, respectively. Lastly, several generations of the ActiGraph (7164, GT1M, and GT3X), and other research grade activity monitors (Actical; ActivPAL; and Digi-Walker) were compared to a criterion measure of steps. Fifty-six participants performed treadmill walking (40, 54, 67, 80 and 94 m/min) and wore the devices for 24-hours under free-living conditions. BMI did not affect step count accuracy during treadmill walking. The StepWatch, PAL, and the AG7164 were the most accurate across all speeds; the other devices were only accurate at the faster speeds. In the free-living environment, all devices recorded about 75% of StepWatch-determined steps, except the AG7164 (99%). Based on these findings, we conclude that BMI does not affect the output of these activity monitors. However, waist-borne activity monitors are highly susceptible to under-counting steps at walking speeds below 67 m/min, or stepping rates below 100 steps/min. An activity monitor worn on the ankle is less susceptible to these speed effects and provides the greatest accuracy for step counting.

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Tai, Yu y 戴煜. "Effect of Highly Liquid Current Assets, Economic and Market Environment on Corporate R&D Expenditure". Thesis, 2015. http://ndltd.ncl.edu.tw/handle/78391803457441130689.

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碩士
國立臺灣大學
會計學研究所
103
Over the past few decades, R&D related issues have been few discussed due to the uniqueness and the wide operational diversity of different industries. Different from prior literature, this article comprises a variety of industries to study the determinants of research and development expenditure by using a panel of more than 30,000 firm-years of publicly listed North America firms from 1970 to 2013. The purpose of this study is to examine how highly liquid current assets, economic and market environment affect the amount of research and development expenditure. The primary findings of this article are as follows: (1) Firms holding more highly liquid current assets tend to invest more in research and development expenditure. (2) The relationship between highly liquid current assets and research and development expenditure is stronger during the periods of recession. (3) Firms tend to invest more research and development expenditure as the competition among individual firms increases. (4) The growth of market demand by industry is negatively associated with R&D expenditure. The results remain robust in the sensitivity test. The findings of this article advance our understanding of determinants of research and development expenditure, and provide practical implications to managers during decision-making.

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Bury, Stanisław. "Energy expenditure, oxidative stress and DNA damage in response to seasonality of thermal environment in natricine snakes". Praca doktorska, 2020. https://ruj.uj.edu.pl/xmlui/handle/item/276380.

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Metabolizm tlenowy to podstawowe źródło energii i główna składowa budżetu energetycznego większości żywych organizmów. Tempo metabolizmu jest cechą o znacznej elastyczności fenotypowej w odpowiedzi na zmienne warunki środowiska. Czynnikiem środowiskowym o decydującym wpływie na tempo metabolizmu jest temperatura, a jej wpływ na poziom metabolizmu tlenowego jest szczególnie widoczny u organizmów ektotermicznych. Pozytywna zależność tempa metabolizmu od temperatury obserwowana u ektotermów ma podstawowe znaczenie ekologiczne i ewolucyjne z uwagi na ogromną zmienność warunków termicznych w czasie i przestrzeni. W mojej pracy doktorskiej skupiłem się na wpływie temperatury otoczenia na mechanizmy kształtujące poziom zużycia tlenu oraz koszty metabolizmu tlenowego u zaskrońca zwyczajnego (Natrix natrix), reprezentującego lądowe kręgowce ektotermiczne. Kluczowym elementem systemu transportującego tlen w organizmie są erytrocyty. Wyniki zaprezentowane Artykule I mojej rozprawy sugerują, że elastyczność wielkości tych komórek może pełnić decydującą rolę w dostarczaniu tlenu do tkanek. Węże aklimowane do wysokiej temperatury cechowały się obniżoną liczbą komórek i stężeniem hemoglobiny, pomimo wysokiego zapotrzebowania na tlen. Zmiany te wskazują na optymalizację lepkości krwi w odpowiedzi na zwiększone tempo przepływu krwi. Obniżona liczba komórek i zawartość hemoglobiny mogą być kompensowane efektywniejszym pobieraniem i oddawaniem tlenu, dzięki większej relatywnej powierzchni błony mniejszy komórek. Z kolei większy rozmiar komórek obniża ich koszty utrzymania w niskiej temperaturze. Nieuniknionym kosztem metabolizmu tlenowego jest produkcja reaktywnych form tlenu, uszkadzających kluczowe struktury komórkowe, np. DNA i błony. W Artykule II wykazałem pozytywną korelację standardowego tempa metabolizmu (standard metabolic rate - SMR) i uszkodzeń oksydacyjnych oznaczonych w osoczu krwi. Zależność ta nie jest obserwowalna na poziomie uszkodzeń DNA, co może wynikać z lepszej ochrony DNA niż innych biomolekuł. Moje badania sugerują, że akumulacji uszkodzeń DNA zapobiega raczej ich usuwanie, a nie zdolność antyoksydacyjna. W Artykule III wykazałem, że aklimacja do wysokiej temperatury skutkuje obniżonym poziomem uszkodzeń oksydacyjnych, pomimo wyższego tempa metabolizmu. Może to wskazywać dodatkowy efekt temperatury na poziom uszkodzeń. Obok spowolnionego tempa metabolizmu, podniesiony poziom uszkodzeń w niskiej temperaturze można interpretować jako dodatkowy czynniki fizjologiczny negatywnie wpływający na trajektorie historii życiowych.
Aerobic metabolism is the main source of energy for most living organisms, thus it represents the major part of the energy budget. Metabolic rate is characterized by high phenotypic flexibility in response to environmental conditions, that allows to cope with spatial and temporal variation of the environment. Ambient temperature is one of the most potent factors shaping the variation in metabolic rate, particularly in ectotherms that exhibit a clear and positive thermal dependence of aerobic metabolism. In my doctoral research, I aimed to investigate how thermal environment shapes the mechanism potentially underlying oxygen uptake and the oxidative costs of metabolic rate in an ectotherm model, the European grass snake (Natrix natrix). Erythrocytes are the key elements of the oxygen delivery system in vertebrates. In Article I, I have indicated that flexibility in erythrocyte size is likely to govern oxygen delivery under high metabolic rate in warm-acclimated snakes. Specifically, warm-acclimated snakes expressed lower number of erythrocytes and haemoglobin concentration despite high oxygen requirements. Such effect indicates an optimization in blood viscosity towards high circulation rate. Lower haemoglobin content and number of erythrocytes could be compensated through improved oxygen uptake and delivery of smaller cells, due to their higher relative membrane surface. In turn, larger cells are cheaper to be maintained when metabolic rate is low in colder conditions. An inevitable cost of aerobic metabolism is related to the emission of reactive oxygen species (ROS), that cause damage to essential cellular structures, e.g. DNA, membranes. In Article II, I have found that generally expected positive relationship occurs at the level of circulating oxidative damage. DNA damage seems independent to standard metabolic rate (SMR), which can be interpreted in terms of upregulation in defence mechanisms. My study indicates that such DNA protection could act through increased cellular turnover, rather than commonly evoked antioxidants. Interestingly, in Paper III I have shown that exposure to high temperatures results in lower amounts of damage, despite elevated SMR. This suggests that temperature entails additional effect that overrides positive impact of SMR on the oxidative stress. Such a high level of oxidative damage at low temperature can represent another temperature-mediated physiological mechanism that ‘slows down’ ectotherm life histories.

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Desilets, Elliot R. "Characterization of energy expenditure and body composition in military personnel during a cold field training exercise". 2016. http://hdl.handle.net/1993/31021.

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The purpose of the following study was to re-address the energy requirements of Canadian Armed Forces (CAF) during training in a cold winter environment. Twenty CAF personnel were recruited to participate in a 5-day winter training exercise at Canadian Forces Base Meaford in Ontario, Canada. Energy expenditure (n=10) and body composition (n=14) were measured via the doubly labelled water (DLW) method and the deuterium isotope dilution technique, respectively. Mean total daily energy expenditure (TDEE) was 4900±693 kcal·day-1 with no significant differences observed between sexes. Body mass and body composition of CAF personnel changed significantly (p < 0.05) across the 5-day exercise. This decrease was associated with a significant (p < 0.05) reduction in fat mass. Despite these losses, participants were able to maintain high physical activity level (PAL) values (2.6) and high TDEE levels throughout the study period. It is recommended to increase the caloric content of the rations via additional supplements that provide energy-dense foods in bar format that can be easily consumed at the convenience of the individual.
February 2016

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Giroux, Valérie. "Impact d'une suralimentation prolongée et d'une supplémentation en polyphénols sur le profil d'activité physique et de sédentarité". Thèse, 2018. http://hdl.handle.net/1866/22279.

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Шамін, К. Е. "Система прямого оподаткування в Україні: фіскальна та регулююча роль". Thesis, 2019. http://dspace.oneu.edu.ua/jspui/handle/123456789/11308.

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У роботі розглядаються теоретичні аспекти та історичний розвиток прямого оподаткування; досліджено думки вчених-економістів щодо сутності прямого оподаткування; проаналізовано основні нормативно-правові документи щодо нарахування та справляння прямих податків. Проведено оцінку фіскальної та регулюючої ефективності основних прямих податків; досліджено практику справляння податку на майно, екологічного податку та рентної плати в Україні; наведені прогнозні показники прибуткових податків. Розглянуто зарубіжний досвід справляння прямих податків та визначено основні відмінності в системі прямого оподаткування іноземних країн та України; визначено напрями удосконалення системи прямого оподаткування в Україні.
Diploma thesis deals with theoretical aspects and historical development of direct taxation; the opinions of economists on the nature of direct taxation are investigated; the main legal documents on the calculation and collection of direct taxes are analyzed. The assessment of the fiscal and regulatory effectiveness of the basic direct taxes; the practice of property tax, environmental tax and rent payment in Ukraine is investigated; Income tax estimates are given. Foreign experience of direct taxation is considered and the main differences in the system of direct taxation of foreign countries and Ukraine are identified; the directions of improvement of the direct taxation system in Ukraine are defined.

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