Global temperature definition affects achievement of long-term climate goals

The Paris Agreement on climate change aims to limit 'global average temperature' rise to 'well below 2 °C' but reported temperature depends on choices about how to blend air and water temperature data, handle changes in sea ice and account for regions with missing data. Here we use CMIP5 climate model simulations to estimate how these choices affect reported warming and carbon budgets consistent with the Paris Agreement. By the 2090s, under a low-emissions scenario, modelled global near-surface air temperature rise is 15% higher (5%-95% range 6%-21%) than that estimated by an approach similar to the HadCRUT4 observational record. The difference reduces to 8% with global data coverage, or 4% with additional removal of a bias associated with changing sea-ice cover. Comparison of observational datasets with different data sources or infilling techniques supports our model results regarding incomplete coverage. From high-emission simulations, we find that a HadCRUT4 like definition means higher carbon budgets and later exceedance of temperature thresholds, relative to global near-surface air temperature. 2 °C warming is delayed by seven years on average, to 2048 (2035-2060), and CO2 emissions budget for a >50% chance of <2 °C warming increases by 67 GtC (246 GtCO2)

Technoeconomic analysis of a methanol plant based on gasification of biomass and electrolysis of water

International audienceMethanol production process configurations based on renewable energy sources have been designed. The processes were analyzed in the thermodynamic process simulation tool DNA. The syngas used for the catalytic methanol production was produced by gasification of biomass, electrolysis of water, CO from post-combustion capture and autothermal reforming of natural gas or biogas. Underground gas storage of hydrogen and oxygen was used in connection with the electrolysis to enable the electrolyser to follow the variations in the power produced by renewables. Six plant configurations, each with a different syngas production method, were compared. The plants achieve methanol exergy efficiencies of 59-72%, the best from a configuration incorporating autothermal reforming of biogas and electrolysis of water for syngas production. The different processes in the plants are highly heat integrated, and the low-temperature waste heat is used for district heat production. This results in high total energy efficiencies (~90%) for the plants. The specific methanol costs for the six plants are in the range 11.8-25.3 €/GJ. The lowest cost is obtained by a plant using electrolysis of water, gasification of biomass and autothermal reforming of natural gas for syngas production

Evolving Discourses on Water Resource Management and Climate Change in the Equatorial Nile Basin

Transboundary water resources management in the Equatorial Nile Basin (EQNB) is a politically contested issue. There is a growing body of literature examining water-related discourses which identifies the ability of powerful actors and institutions to influence policy. Concern about the effects of future climate change has featured strongly in research on the Nile River for several decades. It is therefore timely to consider whether and how these concerns are reflected in regional policy documents and policy discourse. This study analyzes discourse framings of water resources management and climate change in policy documents (27, published between 2001 and 2013) and as elicited in interviews (38) with water managers in the EQNB. Three main discursive framings are identified which are present in the discourses on both subjects: a problem-oriented environmental risk frame and two solution-oriented frames, on governance and infrastructure development. Climate change discourse only emerges as a common topic around 2007. The framings found in the water resources management discourse and the climate change discourse are almost identical, suggesting that discursive framings were adopted from the former for use in the latter. We infer that the climate change discourse may have offered a less politically sensitive route to circumvent political sensitivities around water allocation and distribution between riparian countries in the EQNB. However, the climate change discourse does not offer a lasting solution to the more fundamental political dispute over water allocation. Moreover, in cases where the climate change discourse is subsumed within a water resources management discourse, there are dangers that it will not fully address the needs of effective adaptation

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