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[en] This memo aims to provide an overview of environmentally harmful subsidies in the Netherlands. Eliminating environmentally harmful subsidies is an important first step toward including the environmental effects in prices and weigh the use of natural resources explicitly in decisions made by citizens, businesses and governments. Particularly in the sectors energy, transport and agriculture significant amounts of environmentally harmful subsidies are available. For the Netherlands this amounts to 5-10 billion euros in 2010. The exact amount is difficult to estimate depends strongly on the definition and the method of calculation. This also goes for determining the hazardous effects on the environment.
[nl]Deze notitie beoogt een globaal overzicht te geven van milieuschadelijke subsidies in Nederland. Afschaffen van milieuschadelijke subsidies is een belangrijke eerste stap om milieu beter in de prijzen te krijgen en het beslag op natuurlijke hulpbronnen explicieter mee te wegen in beslissingen van burgers, bedrijven en overheden. Met name in de sectoren energie, verkeer en landbouw zijn nog substantiele bedragen aan milieuschadelijke subsidies te vinden. Voor geheel Nederland gaat het in 2010 om een bedrag tussen 5 en 10 miljard euro. De exacte omvang hiervan blijkt lastig te bepalen en is sterk afhankelijk van de afbakening en de wijze van berekening. Dit geldt ook voor de bepaling van de schadelijke effecten voor het milieu.
[en] The British Columbia (BC) oil and gas service sector is collaborating with the BC Ministry of Energy and Mines (MEM) to enhance the competitiveness of oil and gas service providers in Northeast BC. The MEM agreed to provide one-time funding to develop this marketing strategy for the oil and gas sector, particularly for small to medium-sized companies with limited resources. This document is also a resource tool for suppliers in the sector that have developed and are implementing their own marketing plans and wish to enhance elements of their own plans. The strategy also outlines the potential role of associations in Northeast BC that represent the service sector. It links their marketing activities with the activities of individual service providers. Local service providers (LSP) include companies in a wide range of businesses such as drilling support, transportation, health and safety services, and construction. Six issues that directly impact the competitiveness of LSPs were also presented along with recommendations for participants in the service sector, associations and individual companies. tabs., figs., 11 appendices
[en] The Environmental Investment Allowance (MIA), the Random Depreciation of Environmental Investments (VAMIL) and green investments entail fiscal costs that need ex-post evaluation based on the regulations of the RPE (ministerial regulation on performance measurement and evaluation). The aim of the evaluation was to describe the effectiveness of the policy instruments and their implementation. In addition to this basic objective a secondary objective was to provide insight in the expenditure of the means and to list improvement options. [mk]
[nl]De Milieu-investeringsaftrek (MIA), de Willekeurige Afschrijving Milieu-investeringen (Vamil) en Groen Beleggen betreffen belastinguitgaven, die op basis van de regels van de RPE (Regeling Prestatiegegevens en Evaluatieonderzoek Rijksoverheid) ex-post dienen te worden geevalueerd. Het doel van de evaluatie was om de effectiviteit (doeltreffendheid) van de beleidsinstrumenten en de efficientie (doelmatigheid) van de maatregelen zelf en van hun uitvoering te beschrijven. In aanvulling op deze basisdoelstellingen is als nevendoelstellingen voor deze evaluatie gekozen om inzicht te verschaffen in de besteding van de middelen en om verbeteringsopties te inventariseren
[en] This essay addresses the central question how environmental taxation can play a role in realizing a sustainable economy in the coming decades.
[nl]In dit essay staat de vraag centraal op welke wijze milieubelastingen een rol kunnen spelen in het realiseren van een duurzame economie in de komende decennia.
[en] This document provides preliminary information on the quantitative impact of transition to the International Financial Reporting Standards (IFRS) on AREVA 2004 financial position, in accordance with AMF recommendations regarding financial communications during the transition period.The basis for preparing 2004 information on transition to the IFRS comes from: the International Accounting Standards (IAS)/IFRS, as approved by the European Union. The impact of IAS 32/39 and IFRS 4 will not be recognized in shareholders equity until January 1, 2005; AREVA anticipation of the resolution of technical issues and ongoing projects under discussion by the International Accounting Standards Board (IASB) and the International Financial Reporting Interpretations Committee (IFRIC). Uncertainty factors on practical methods for applying certain standards and ongoing interpretations by IFRIC and regulatory organizations could impact the exactness of restatements identified at this stage. For all of these reasons, it is conceivable that the opening balance sheet at January 1, 2004, as presented in this document, will not be the balance sheet actually used to establish the consolidated financial statements for 2005. (author)
[en] Recent tax credits that were introduced in the 1996-1997 Quebec budget to stimulate oil and gas exploration in the province were summarized. The accredited shares program allows individuals who invest in oil and gas explorations ventures in Quebec to deduct 100% and 175% respectively, of their investments at the federal and provincial levels. The allowable provincial deduction was increased from 125% to 175% to further encourage investment in the geological, geochemical and geophysical exploration for gas and oil reservoirs in Quebec. Costs associated with drilling exploration, temporary road access development and well-head preparation will also be allowed. Geological studies have indicated four important sedimentary basins in the province that have high potential for hydrocarbon reservoirs. These are the St.Lawrence Lowlands, the Gaspesie district, the Anticosti district and the St. Lawrence Gulf. 1 tab., 1 fig
[en] The Dutch government finances the sustainable construction of new houses by means of so-called 'green loans'. Extra costs for the construction of a sustainable house are compensated by a lower interest rate for a green loan. In this brochure it is explained when green financing of house construction is possible and how to apply for such loans