Clarifying the disagreements on various reuse options: Repair, recondition, refurbish and remanufacture

Earth’s natural resources are finite. To be environmentally sustainable, it may not only be necessary to use them ‘efficiently’ but also ‘effectively’. While we consider ‘repair’, ‘recondition’, ‘refurbish’ and ‘remanufacture’ to be ‘reuse’ options, not all researchers agree. Also, there is lack of clarity between the different options that are likely to be challenging for both; the policy makers who formulate policies aimed to encourage ‘reuse’ of ‘waste’ products and for decision makers to initiate appropriate action for recovering ‘reusable resources’ from ‘waste streams’. This dichotomy could result into more ‘waste’ to landfill. A systematic analysis of peer reviewed literature is conducted to understand inconsistencies and/or lack of clarity that exist between the definitions or descriptions of identified `reuse’ options. This article proposes a ‘hierarchy of reuse options’ that plots the relative positions of identified ‘reuse’ options vis-à-vis five variables, namely work content, energy requirement, cost, performance and warranty. Recommendations are made on how to incentivise original equipment manufacturers (OEMs) to ‘remanufacture’. Finally, an alternative ‘Type II Resource Effective Close-loop Model’ is suggested and a conceptual ‘Type II/2 Model of Resource Flows’ that is restricted to the use of environmentally benign and renewable resources is introduced. These suggestions are likely to help decision makers to prioritise between ‘reuse’ options, drive resource effectiveness and also environmental sustainability

Can animal manure be used to increase soil organic carbon stocks in the Mediterranean as a mitigation climate change strategy?

Soil organic carbon (SOC) plays an important role on improving soil conditions and soil functions. Increasing land use changes have induced an important decline of SOC content at global scale. Increasing SOC in agricultural soils has been proposed as a strategy to mitigate climate change. Animal manure has the characteristic of enriching SOC, when applied to crop fields, while, in parallel, it could constitute a natural fertilizer for the crops. In this paper, a simulation is performed using the area of Catalonia, Spain as a case study for the characteristic low SOC in the Mediterranean, to examine whether animal manure can improve substantially the SOC of agricultural fields, when applied as organic fertilizers. Our results show that the policy goals of the 4x1000 strategy can be achieved only partially by using manure transported to the fields. This implies that the proposed approach needs to be combined with other strategies.Comment: Proc. of EnviroInfo 2020, Nicosia, Cyprus, September 2020. arXiv admin note: text overlap with arXiv:2006.0912

Collection of waste batteries in Portugal and Brazil

Selected papers from the 3rd Edition of the International Conference on Wastes: Solutions, Treatments and OpportunitiesThe legal aspects governing the disposal of used batteries were established in the nineties of the last century in Brazil and Portugal. In Brazil the law establishes the implementation of a reverse logistics system of this waste, similar to the system of Portugal, in which there is an extended producer responsibility. Portugal, subjected to the targets set by the European Union, has increased collection rates, with emphasis on the role of management entities. In Brazil, progress and the development of strategies to increase the collection rate have been observed, nevertheless, challenges associated with the increase of the coverage of the collection of batteries and also the public information about the disposal are relevant, as well as combating irregularities. Moreover, given the growing concern over the shortage of raw materials, proper management, including the collection and recycling of these wastes, can be seen as an important opportunity for both countries

Cross-Border Group-Taxation and Loss-Offset in the EU - An Analysis for CCCTB (Common Consolidated Corporate Tax Base) and Etas (European Tax Allocation System)

The European Commission proposed to replace the currently existing Separate Accounting by an EU-wide tax system based on a Common Consolidated Corporate Tax Base (CCCTB). Besides the CCCTB, there is an alternative tax reform proposal, the European Tax Allocation System (ETAS). In a dynamic capital budgeting model we analyze the impacts of selected loss-offset limitations currently existing in the EU under both concepts on corporate crossborder real investments of MNE. The analyses show that replacing Separate Accounting by either concept can lead to increasing profitability due to cross-border loss compensation. However, if the profitability increases, the study indicates that the main criteria of decisions on location are the tax rate divergences within the EU Member States. High tax rate differentials in the Member States imply significant redistribution of tax payments under CCCTB and ETAS. The results clarify that in both reform proposals tax payment reallocations occur in favor of the holding. National loss-offset limitations and minimum taxation concepts in tendency lose their impact on the profitability under both proposals. However, we found scenarios in which national minimum taxation can encroach upon the group level, although in our model the minimum taxation's impacts seem to be slight. Moreover, we identify harmful paradoxes in ETAS due to the tax credit mechanism. Our results can contribute to the current discussion on corporate group tax harmonization within the EU and other economic zones, e.g. the US, and help to anticipate the tax effects of lossoffset restrictions under the respective tax systems