Suchergebnisse

The Chinese government is committed to ensuring separation of municipal solid waste (MSW), promoting the integrated development of the MSW management system with the renewable resource recovery system, and achieving construction of ecological civilization. Guided by the methods in Intergovernmental Panel on Climate Change (IPCC) guidelines, the greenhouse gas (GHG) emissions under five waste disposal scenarios in Beijing under the life cycle framework were assessed in this research. The study included collection and transportation, as well as three end disposal methods (sanitary landfill, incineration, and composting), and the emission reduction benefits of electricity generation from incineration and recycling of renewable resources were taken into account. The results show that an emission reduction benefit of 70.82% could be achieved under Scenario 5 in which kitchen waste and recyclables are sorted and recycled and the residue is incinerated, and the selection of the optimal strategy was not affected by changes in the separation rate. In addition, landfill would emit more GHG than incineration and composting. The results of this study are helpful for the government to make a decision on MSW management considering the goal of GHG emission reduction.

This paper investigates the influence of effective tax payment on the CEO promotion in local State Owned Enterprise (SOE) in China. Based on the analysis of listed local SOEs in China from 2004 to 2010, this paper tests the relationship between CEO promotion and tax payment. In addition, the moderating effect of pyramid layer is tested. This paper finds that there is a significant positive relationship between Effective Tax Rate (ETR) and CEO promotion, which suggests that CEOs may be aggressive in tax payment to please the local governments, who ultimately own the local SOEs. The current paper also finds that the relationship between ETR and CEO promotion is weakened as pyramid layers increase. Our conclusions enrich the literature on CEO turnover and the role of pyramid structure. The conclusions are also helpful for the SOEs&rsquo ; reform in China and other developing countries. First, this paper is among the first to investigate the relationship between ETR and CEO turnover. Second, this paper highlights the function of pyramid structure in mitigating government intervention. Third, this paper also adds to the research on effective tax.