Since 2015, a “reform storm” of Environmental Impact Assessment (EIA) opened up in China. This study tries to answer the question of whether these reforms improve the effectiveness of EIA. First, we elaborate on the...Since 2015, a “reform storm” of Environmental Impact Assessment (EIA) opened up in China. This study tries to answer the question of whether these reforms improve the effectiveness of EIA. First, we elaborate on the reforms along with three well-acknowledged components, including EIA legislation, administration, and process. Then, evaluate the reformed EIA system against revised Ahmad and Wood’s criteria. The results demonstrate that the revised laws and regulations are more stringent than the old versions. The EIA process is simplified, and its coordination with the pollutant discharge permit system is promoted. The interim and post-event supervision is currently more robust and the penalties are more severe than before. However, the hierarchical position of the Environmental Protection Law is not high enough and the coordination of different government departments is still challenging. In summary, despite the problems occurring at the initial phase of reforms, the effectiveness of the EIA system has largely been improved.展开更多
Using the data of China's listed companies during 2010-2014 as samples, this paper employs the PSM and DID methods to respectively investigate the effects of BTto-VAT reform on the turnover tax burden for companie...Using the data of China's listed companies during 2010-2014 as samples, this paper employs the PSM and DID methods to respectively investigate the effects of BTto-VAT reform on the turnover tax burden for companies in pilot regions(Shanghai and eight other provinces and municipalities) and the rest of China. Our study arrived at the following findings: Compared with pilot sectors in non-pilot regions, BT-to-VAT reform has no significant effect on the turnover tax burden of pilot companies in pilot regions; compared with non-pilot companies, BT-to-VAT reform slightly increased the turnover tax burden in the short run and somewhat reduced the turnover tax burden for pilot companies in the long run. Further differentiation of ownership nature led to the discovery that BT-toVAT reform somewhat reduced the turnover tax burden of SOEs and central SOEs, slightly increased the turnover tax burden for non-SOEs and local SOEs in pilot regions, slightly increased the turnover tax burden in the short run and somewhat reduced the turnover tax burden in the long run after nationwide pilot programs were introduced; BT-to-VAT reform has more significant effects on non-SOEs and local SOEs. In general, BT-to-VAT reform has no significant effects on the turnover tax burden of companies and after differentiating pilot regions, pilot sectors and ownership nature, we did not discover any significant effect, which is generally consistent with policy expectations.展开更多
Carbon deposition is sensitive to the metal particle sizes of supported Ni catalysts in CH_4/CO_2 reforming.To explore the reason of this phenomenon,Ni4,Ni8,and Ni12 which re flect the different cluster thicknesses su...Carbon deposition is sensitive to the metal particle sizes of supported Ni catalysts in CH_4/CO_2 reforming.To explore the reason of this phenomenon,Ni4,Ni8,and Ni12 which re flect the different cluster thicknesses supported on the MgO(100) slabs,have been employed to simulate Ni/MgO catalysts,and the reaction pathways of CH_4/CO_2 reforming on Nix/MgO(100) models are investigated by density functional theory.The reforming mechanisms of CH_4/CO_2 on different Nix/MgO(100) indicate the energy barriers of CH_4 dissociated adsorption,CH dissociation,and C oxidation three factors are all declining with the decrease of the Ni cluster sizes.The Hirshfeld charges analyses of three steps as described above show only Ni atoms in bottom two layers can obtain electrons from the MgO supporters,and the main electron transfer occurs between adsorbed species and their directly contacted Ni atoms.Due to more electron-rich Ni atoms in contact with the MgO supporters,the Ni/MgO catalysts with small Ni particles have a strong metal particle size effect and lead to its better catalytic activity.展开更多
文摘Since 2015, a “reform storm” of Environmental Impact Assessment (EIA) opened up in China. This study tries to answer the question of whether these reforms improve the effectiveness of EIA. First, we elaborate on the reforms along with three well-acknowledged components, including EIA legislation, administration, and process. Then, evaluate the reformed EIA system against revised Ahmad and Wood’s criteria. The results demonstrate that the revised laws and regulations are more stringent than the old versions. The EIA process is simplified, and its coordination with the pollutant discharge permit system is promoted. The interim and post-event supervision is currently more robust and the penalties are more severe than before. However, the hierarchical position of the Environmental Protection Law is not high enough and the coordination of different government departments is still challenging. In summary, despite the problems occurring at the initial phase of reforms, the effectiveness of the EIA system has largely been improved.
基金National Accounting Research Key Project of the Ministry of Finance"A study on the Supervision and Governance Functions,Implementing Pathway and Promotion Mechanism of Audits(Grant No.2015KJA017)"General Project of Hunan Provincial Foundation for Philosophical,Social and Scientific Research"Study on the Supervision and Governance Functions of Audits in the New Normal"(Grant No.l5YBA079)Social Sciences Foundation of China(SSFC)"A study on the Supervision of Asset Mispricing,the Mitigation of Systematic Financial Risks and Dynamic Supervision"(Grant No.l6BGL050)
文摘Using the data of China's listed companies during 2010-2014 as samples, this paper employs the PSM and DID methods to respectively investigate the effects of BTto-VAT reform on the turnover tax burden for companies in pilot regions(Shanghai and eight other provinces and municipalities) and the rest of China. Our study arrived at the following findings: Compared with pilot sectors in non-pilot regions, BT-to-VAT reform has no significant effect on the turnover tax burden of pilot companies in pilot regions; compared with non-pilot companies, BT-to-VAT reform slightly increased the turnover tax burden in the short run and somewhat reduced the turnover tax burden for pilot companies in the long run. Further differentiation of ownership nature led to the discovery that BT-toVAT reform somewhat reduced the turnover tax burden of SOEs and central SOEs, slightly increased the turnover tax burden for non-SOEs and local SOEs in pilot regions, slightly increased the turnover tax burden in the short run and somewhat reduced the turnover tax burden in the long run after nationwide pilot programs were introduced; BT-to-VAT reform has more significant effects on non-SOEs and local SOEs. In general, BT-to-VAT reform has no significant effects on the turnover tax burden of companies and after differentiating pilot regions, pilot sectors and ownership nature, we did not discover any significant effect, which is generally consistent with policy expectations.
基金Supported by the National Natural Science Foundation of China(U1361202,51276120)
文摘Carbon deposition is sensitive to the metal particle sizes of supported Ni catalysts in CH_4/CO_2 reforming.To explore the reason of this phenomenon,Ni4,Ni8,and Ni12 which re flect the different cluster thicknesses supported on the MgO(100) slabs,have been employed to simulate Ni/MgO catalysts,and the reaction pathways of CH_4/CO_2 reforming on Nix/MgO(100) models are investigated by density functional theory.The reforming mechanisms of CH_4/CO_2 on different Nix/MgO(100) indicate the energy barriers of CH_4 dissociated adsorption,CH dissociation,and C oxidation three factors are all declining with the decrease of the Ni cluster sizes.The Hirshfeld charges analyses of three steps as described above show only Ni atoms in bottom two layers can obtain electrons from the MgO supporters,and the main electron transfer occurs between adsorbed species and their directly contacted Ni atoms.Due to more electron-rich Ni atoms in contact with the MgO supporters,the Ni/MgO catalysts with small Ni particles have a strong metal particle size effect and lead to its better catalytic activity.
