ENVIRONMENTAL AND ECONOMIC IMPACT ANALYSIS OF REDUCING GREENHOUSE GAS EMISSIONS VIA ENERGY SUBSTITUTION AND CARBON TAX
Yıl 2022,
Cilt: 6 Sayı: 1, 46 - 60, 30.03.2022
Reyhan Özeş Özgür
Selim Çağatay
Öz
Accordingly, with the decisions taken under Paris Conference-2015, Turkey has committed to constraint greenhouse gas emissions. An environmentally efficient way to do this is controlling industrial processes and fossil fuel use. Turkey has also determined her energy use targets as documented in Energy Strategy Document in which partial substitution of natural gas used in electricity production with some other energy sources is suggested as an alternative instrument in reducing greenhouse gas emissions. This study aims at developing a policy package to reduce total greenhouse gas emissions and to carry out the environmental and economic impact analysis of the policy package. Findings suggest that energy substitution will not be enough to achieve the targets proposed under Paris Conference commitments. Carbon taxing should be applied besides energy substitution, but rather on all industries it should be applied on selected polluter industries. In this way, while environmental targets are reached contraction in the economy will be less.
Kaynakça
- Allan, G., Lecca, P., McGregor, P. and Swales, K. (2014). The Economic and Environmental Impact of Carbon Tax for Scotland: A Computable General Equilibrium Analysis, Ecological Economics, 100: 40-50.
- Alton, T., Arndt, C., Davies, R., Hartley, F., Makrelov, K., Thurlow, J. and Ubogu, D. (2014). Introducing Carbon Taxes in South Africa. Applied Energy, 116: 344-354.
- Beck, M., Rivers, N., Wigle, R. and Yonezawa, H. (2015). Carbon Tax and Revenue Recycling: Impacts on Households in British Columbia. Resource and Energy Economics, 41: 40-69.
- Bhutto, N. and Çağatay, S. (2010). Measuring Sectoral Share of Green House Gases Emissions From Fossil Fuel Consumption and Offering Solutions: The Case of Turkey. Maria Llop (ed.), Air Pollution: Economic Modelling and Control Policies, Bentham Books.
- Bourgeois, C., Giraudet, L.G. and Quirion, P. (2021). Lump-sum vs. energyefficiency subsidy recycling of carbon tax revenue in the residential sector: A French assessment. Ecological Economics, Elsevier, https://hal-enpc.archives-ouvertes.fr/hal-02073964v2.
- Bouzaher, A., Şahin, Ş. and Yeldan, E. (2015). How to go Green: A General Equilibrium Investigation of Environmental Policies for Sustained Growth with an Application to Turkey’s Economy. Letters in Spatial and Resource Sciences, 8(1): 49-76.
- Bosello, F. and Carraro, C. (2001). Recycling Energy Taxes: Impacts on a Disaggregated Labour Market. Energy Economics: 23, 569-594.
- Brenner, M., Riddle, M. and K. Boyce, J. (2005). A Chinese Sky Trust? Distributional Impacts of Carbon Charges and Revenue Recycling in China. Energy Policy, 35(3): 1771-1784.
- Bureau, B. (2011). Distributional Effects of a Carbon Tax on Car Fuels in France. Energy Economics, 33: 121-130.
- Combet, E., Ghersi, F., Hourcade, J.C. and Thery, D. (2010). Carbon Tax and Equity: The Importance of Policy Design. Dias Soares, C., Milne, J., Ashiabor, H., Deketelaere, K., Kreiser, L. (ed.), Critical Issues inEnvironmental Taxation, içinde: 277-295. Oxford University Press.
- Conefrey, T., Gerald, J.F., Valeri, L.M and Tol, R.S.J. (2008). The Impact of a Carbon Tax on Economic Growth and Carbon Dioxide Emissions in Ireland. Working Paper No. 251.
- Çağatay, S., Taşdoğan, C. and Özeş, R. (2017). Analyzing the Impact of Targeted Bio-Ethanol Blending Ratio in Turkey. Bio-Based and Applied Economics, 6(2): 53-71.
- Dissou, Y. and Eyland, T. (2011). Carbon Control Policies, Competitiveness and Border Tax Adjustments. Energy Economics, 33: 556-564.
- Energy Efficiency Strategy Document 2012-2023 (2012), (http://www.eie.gov.tr/verimlilik/document/Energy_ Efficiency_Strategy_Paper.pdf).
- Electricity Production Sector Report, Electricity Generation Company (2015), (http://www.enerji.gov.tr/File/?path=ROOT%2F1%2Fdocuments%2Fsekt %C3 % B6r%20Raporu%2FEUAS-Sektor_Raporu2014.pdf).
- Estrada, A. and Santabarbara, D. (2021), Recycling Carbon Tax Revenues in Spain. Environmental and Economic Assessment of Selected Green Reforms. Working Paper, ISSN: 1579-8666 (online).
- Faehn, T., Gomez-Plana, AG. and Kverndokk, S. (2009). Can a Carbon Permit System Reduce Spanish Unemployment. Energy Economics, 31: 595-604.
- Gemechu, ED., Butnar, I., Llop, M. and Castells, F. (2014). Economic and Environmental Effects of CO2 Taxation: An Input-Output Analysis for Spain. Journal of Environmental Planning and Management, 57(5): 751-768.
- Glomm, G., Kawaguchi, D. and Sepulveda, F. (2008). Green Taxes and Double Dividends in a Dynamic Economy. Journal of Policy Modeling, 30: 19-32.
- Gonzalez, F. (2012). Distributional Effects of Carbon Taxes: The Case of Mexico. Energy Economics, 34: 2102- 2115.
- Goulder, LH. and Hafstead, MAC. (2013). Tax Reform and Environmental Policy: Options for Recycling Revenue From a Tax on Carbon Dioxide, (http://www.rff.org/files/sharepoint/WorkImages/Download/RFF-DP-13-31.pdf).
- Grottera, C., Pereira Jr, AO. and La Rovere, EL. (2015). Impacts of Carbon Pricing on Income Inequality in Brazil. Climate and Development, 9(1): 1-14.
- Heerden, JV., Blignaut, J., Mabugu, M., Gerlagh, R., Hess, S., Tol, R., Horridge, M., Mabugu, R., Wit, M. and Letsoala, T. (2006). Redistributing Environmental Tax Revenue to Reduce Poverty in South Africa: The Cases of Energy and Water. South African Journal of Economic and Management Sciences, 9 (4): 537-552.
- INDC (Intended Nationally Determined Contribution) (2016). https://www.csb.gov.tr/db/turkce/editordosya/The_INDC_of_TURKEY_ v_15_ 19_30-TR.pdf, Erişim Tarihi: 01.02.2017.
- IPCC (Intergovernmental Panel on Climate Change) (2006). Guidelines for National Greenhouse Gas Inventories,http://www.ipcc-nggip.iges.or.jp/public/2006gl/pdf/ 2_Volume2/ V2_2_Ch2_ Stationary_ Combustion.pdf, Erişim Tarihi: 5.2.2017.
- Jaeger, W.K. (2013). The Double Dividend Debate, Handbook of Research on Environmental Taxation.
- Krugman, P. and Wells, R. (2009). Microeconomics. Second Edition, Worth Publishers, New York.
- Li, A. and Lin, B. (2013). Comparing Climate Policies to Reduce Carbon Emissions in China. Energy Policy, 60: 667-674.
- Liang, QM., Fan, Y. and Wei, YM. (2007). Carbon Taxation Policy in China: How to Protect Energy – and Trade- Intensive Sectors ?. Journal of Policy Modelling, 29: 311-333.
- Liu, W., Liu, T., Li, Y. and Liu, M. (2021). Recycling Carbon Tax under Different Energy Efficiency Improvements: A CGE Analysis of China. Sustainability, 13 (4804): 1-17.
- Lu, C., Tong, Q. and Liu X. (2010). The Impacts of Carbon Tax and Complementary Policies on Chinese Economy. Energy Policy, 38: 7278-7285.
- Majocchi, A. and Missag Lia, M. (2002). Environmental Taxes and Border Tax Adjustments an Economic Assessment. Working Papers No. 127/2002. http://www.siepweb.it/siep/images/joomd /139.807.6448127. pdf, Erişim Tarihi: 10.03.2017.
- Manresa, A. and Sancho, F. (2005). Implementing a Double Dividend: Recycling Eco Tax Towards Lower Labour Taxes. Energy Policy, 33: 1577-1585.
- Meng, S. (2014). How may a Carbon Tax Transform Australian Electricity Industry? A CGE Analysis. Applied Economics, 46(8): 796-812.
- Orlov, A., Grethe, H. and McDonald, S. (2013). Carbon Taxation in Russia: Prospects for a Double Dividend and Improved Energy Efficiency. Energy Economics, 37: 128-140.
- Özeş, R. and Çağatay, S. (2015). Ulaştırma Sektörü ve Hanehalkı Enerji Tüketiminde Alternatif Enerji Kullanımının Emisyon ve Ekonomik Etkileri. METU Studies in Development, 42(4), 59-82.
- Rausch, S. and JM. Reilly. (2012). Carbon Tax Revenue and The Budget Deficit: A Win-Win-Win Solution?. Joint Program Report Series Report 228.
- Roson, R. (2003). Climate Change Policies and Tax Recycling Schemes: Simulations with a Dynamic General Equilibrium Model of the Italian Economy. Review of Urban & Regional Development Studies, 15(1): 26-44.
- Sun, W. and Ueta, K. (2011). The Distributional Effects of a China Carbon Tax: A Rural-Urban Assessment. The Kyoto Economic Review, 80(2): 188-206.
- TCKB (Ministry of Development) (2014). Onuncu Kalkınma Planı 2014–2018 (10th Development Plan), http://www.kalkinma.gov.tr/Documents/, Erişim Tarihi: 6.5.2017.
- Telli, C., Voyvoda, E. and Yeldan, E. (2008). Economics of Environmental Policy in Turkey: A General Equilibrium Investigation of The Economic Evaluation of Sectoral Emission Reduction Policies for Climate Change. Journal of Policy Modeling, 30: 321-340.
- Timilsina, GR. and Shrestha, RM. (2007). Alternative Tax Instruments for CO2 Emission Reduction and Effects of Revenue Recycling Schemes. Energy Studies Review, 15(1): 19-48.
- Timilsina, GR, Csordas, S. and Mevel, S. (2011). When Does A Carbon Tax on Fossil Fuels Stimulate Biofuels?. Ecological Economics, 70: 2400-2415.
- TURKSTAT (Turkish Statistics Institute) (2016). Turkey National Greenhouse Gas Inventory Report 1990-1994, http://www.tuik.gov.tr/ PreHaberBultenleri.do?id=21582, Erişim Tarihi: 1.5.2017.
- UNFCCC (United Nations Framework Convention on Climate Change) (2016). Summary of the Paris agreement, http://bigpicture.unfccc.int/#content-the-paris agreement, Erişim Tarihi: 2.5.2017.
- Vandyck, T. and Regemorter, VD. (2014). Distributional and Regional Economic Impact of Energy Taxes in Belgium. Energy Policy, 72: 190-203.
- Williams, RC., Gordon, H., Burtraw, D., Carbone, JC. and Morgenstern, RD. (2014). The Initial Incidence of a Carbon Tax Across Income Groups, (http://www.rff.org/files/sharepoint/WorkImages/Download/RFF-DP-14-24.pdf).
- WIOD (World Input-Output Database) 2017), http://www.wiod.org/database/ eas13, Erişim Tarihi: 5.3.2017.
- Yeldan, E. and Voyvoda, E. (2015). Türkiye İçin Düşük Karbonlu Kalkınma Yolları ve Öncelikleri. WWF-Türkiye Araştırma Raporu, İstanbul.
- Yeldan, E., Asıcı, A.A., Yılmaz, A., Özenc, B., Kat, B., Unuvar, B., Voyvoda, E., Turhan, E., Taskın, F., Demirer, G., Yucel, İ., Kurnaz, L., Çakmak, Ö.İ., Berke, M.Ö., Balaban, Ö., İpek, P., Sarı, R., Mazlum, S.C., Acar, S., Soytaş, U., Şahin, Ü. Ve Kulaçoğlu, V (2016). Ekonomi politikaları perspektifinden iklim değişikliğiyle mücadele. TÜSİAD Araştırma Raporu, Yayın No: TÜSİAD – T/2016 T/2016,12 – 583, İstanbul.
- Yusuf, A. and Resosudarmo PB. (2007). On The Distributional Impact of a Carbon Tax in Developing Countries: The Case of Indonesia, (https://een.anu.edu.au/download_files/een0706.pdf).
- Zhang, X., Guo, Z., Zheng, Y., Zhu, J., and Yang, J. (2016). A CGE Analysis of The Impacts of a Carbon Tax on Provincial Economy in China. Emerging Markets Finance and Trade, 52(6): 1372-1384.
- Zhou, S., Shi, M., Li, N. and Yuan, Y. (2011). Impacts of Carbon Tax Policy on CO2 Mitigation and Economic Growth in China. Advances in Climate Change Research, 2 (3): 124-133.
Yıl 2022,
Cilt: 6 Sayı: 1, 46 - 60, 30.03.2022
Reyhan Özeş Özgür
Selim Çağatay
Kaynakça
- Allan, G., Lecca, P., McGregor, P. and Swales, K. (2014). The Economic and Environmental Impact of Carbon Tax for Scotland: A Computable General Equilibrium Analysis, Ecological Economics, 100: 40-50.
- Alton, T., Arndt, C., Davies, R., Hartley, F., Makrelov, K., Thurlow, J. and Ubogu, D. (2014). Introducing Carbon Taxes in South Africa. Applied Energy, 116: 344-354.
- Beck, M., Rivers, N., Wigle, R. and Yonezawa, H. (2015). Carbon Tax and Revenue Recycling: Impacts on Households in British Columbia. Resource and Energy Economics, 41: 40-69.
- Bhutto, N. and Çağatay, S. (2010). Measuring Sectoral Share of Green House Gases Emissions From Fossil Fuel Consumption and Offering Solutions: The Case of Turkey. Maria Llop (ed.), Air Pollution: Economic Modelling and Control Policies, Bentham Books.
- Bourgeois, C., Giraudet, L.G. and Quirion, P. (2021). Lump-sum vs. energyefficiency subsidy recycling of carbon tax revenue in the residential sector: A French assessment. Ecological Economics, Elsevier, https://hal-enpc.archives-ouvertes.fr/hal-02073964v2.
- Bouzaher, A., Şahin, Ş. and Yeldan, E. (2015). How to go Green: A General Equilibrium Investigation of Environmental Policies for Sustained Growth with an Application to Turkey’s Economy. Letters in Spatial and Resource Sciences, 8(1): 49-76.
- Bosello, F. and Carraro, C. (2001). Recycling Energy Taxes: Impacts on a Disaggregated Labour Market. Energy Economics: 23, 569-594.
- Brenner, M., Riddle, M. and K. Boyce, J. (2005). A Chinese Sky Trust? Distributional Impacts of Carbon Charges and Revenue Recycling in China. Energy Policy, 35(3): 1771-1784.
- Bureau, B. (2011). Distributional Effects of a Carbon Tax on Car Fuels in France. Energy Economics, 33: 121-130.
- Combet, E., Ghersi, F., Hourcade, J.C. and Thery, D. (2010). Carbon Tax and Equity: The Importance of Policy Design. Dias Soares, C., Milne, J., Ashiabor, H., Deketelaere, K., Kreiser, L. (ed.), Critical Issues inEnvironmental Taxation, içinde: 277-295. Oxford University Press.
- Conefrey, T., Gerald, J.F., Valeri, L.M and Tol, R.S.J. (2008). The Impact of a Carbon Tax on Economic Growth and Carbon Dioxide Emissions in Ireland. Working Paper No. 251.
- Çağatay, S., Taşdoğan, C. and Özeş, R. (2017). Analyzing the Impact of Targeted Bio-Ethanol Blending Ratio in Turkey. Bio-Based and Applied Economics, 6(2): 53-71.
- Dissou, Y. and Eyland, T. (2011). Carbon Control Policies, Competitiveness and Border Tax Adjustments. Energy Economics, 33: 556-564.
- Energy Efficiency Strategy Document 2012-2023 (2012), (http://www.eie.gov.tr/verimlilik/document/Energy_ Efficiency_Strategy_Paper.pdf).
- Electricity Production Sector Report, Electricity Generation Company (2015), (http://www.enerji.gov.tr/File/?path=ROOT%2F1%2Fdocuments%2Fsekt %C3 % B6r%20Raporu%2FEUAS-Sektor_Raporu2014.pdf).
- Estrada, A. and Santabarbara, D. (2021), Recycling Carbon Tax Revenues in Spain. Environmental and Economic Assessment of Selected Green Reforms. Working Paper, ISSN: 1579-8666 (online).
- Faehn, T., Gomez-Plana, AG. and Kverndokk, S. (2009). Can a Carbon Permit System Reduce Spanish Unemployment. Energy Economics, 31: 595-604.
- Gemechu, ED., Butnar, I., Llop, M. and Castells, F. (2014). Economic and Environmental Effects of CO2 Taxation: An Input-Output Analysis for Spain. Journal of Environmental Planning and Management, 57(5): 751-768.
- Glomm, G., Kawaguchi, D. and Sepulveda, F. (2008). Green Taxes and Double Dividends in a Dynamic Economy. Journal of Policy Modeling, 30: 19-32.
- Gonzalez, F. (2012). Distributional Effects of Carbon Taxes: The Case of Mexico. Energy Economics, 34: 2102- 2115.
- Goulder, LH. and Hafstead, MAC. (2013). Tax Reform and Environmental Policy: Options for Recycling Revenue From a Tax on Carbon Dioxide, (http://www.rff.org/files/sharepoint/WorkImages/Download/RFF-DP-13-31.pdf).
- Grottera, C., Pereira Jr, AO. and La Rovere, EL. (2015). Impacts of Carbon Pricing on Income Inequality in Brazil. Climate and Development, 9(1): 1-14.
- Heerden, JV., Blignaut, J., Mabugu, M., Gerlagh, R., Hess, S., Tol, R., Horridge, M., Mabugu, R., Wit, M. and Letsoala, T. (2006). Redistributing Environmental Tax Revenue to Reduce Poverty in South Africa: The Cases of Energy and Water. South African Journal of Economic and Management Sciences, 9 (4): 537-552.
- INDC (Intended Nationally Determined Contribution) (2016). https://www.csb.gov.tr/db/turkce/editordosya/The_INDC_of_TURKEY_ v_15_ 19_30-TR.pdf, Erişim Tarihi: 01.02.2017.
- IPCC (Intergovernmental Panel on Climate Change) (2006). Guidelines for National Greenhouse Gas Inventories,http://www.ipcc-nggip.iges.or.jp/public/2006gl/pdf/ 2_Volume2/ V2_2_Ch2_ Stationary_ Combustion.pdf, Erişim Tarihi: 5.2.2017.
- Jaeger, W.K. (2013). The Double Dividend Debate, Handbook of Research on Environmental Taxation.
- Krugman, P. and Wells, R. (2009). Microeconomics. Second Edition, Worth Publishers, New York.
- Li, A. and Lin, B. (2013). Comparing Climate Policies to Reduce Carbon Emissions in China. Energy Policy, 60: 667-674.
- Liang, QM., Fan, Y. and Wei, YM. (2007). Carbon Taxation Policy in China: How to Protect Energy – and Trade- Intensive Sectors ?. Journal of Policy Modelling, 29: 311-333.
- Liu, W., Liu, T., Li, Y. and Liu, M. (2021). Recycling Carbon Tax under Different Energy Efficiency Improvements: A CGE Analysis of China. Sustainability, 13 (4804): 1-17.
- Lu, C., Tong, Q. and Liu X. (2010). The Impacts of Carbon Tax and Complementary Policies on Chinese Economy. Energy Policy, 38: 7278-7285.
- Majocchi, A. and Missag Lia, M. (2002). Environmental Taxes and Border Tax Adjustments an Economic Assessment. Working Papers No. 127/2002. http://www.siepweb.it/siep/images/joomd /139.807.6448127. pdf, Erişim Tarihi: 10.03.2017.
- Manresa, A. and Sancho, F. (2005). Implementing a Double Dividend: Recycling Eco Tax Towards Lower Labour Taxes. Energy Policy, 33: 1577-1585.
- Meng, S. (2014). How may a Carbon Tax Transform Australian Electricity Industry? A CGE Analysis. Applied Economics, 46(8): 796-812.
- Orlov, A., Grethe, H. and McDonald, S. (2013). Carbon Taxation in Russia: Prospects for a Double Dividend and Improved Energy Efficiency. Energy Economics, 37: 128-140.
- Özeş, R. and Çağatay, S. (2015). Ulaştırma Sektörü ve Hanehalkı Enerji Tüketiminde Alternatif Enerji Kullanımının Emisyon ve Ekonomik Etkileri. METU Studies in Development, 42(4), 59-82.
- Rausch, S. and JM. Reilly. (2012). Carbon Tax Revenue and The Budget Deficit: A Win-Win-Win Solution?. Joint Program Report Series Report 228.
- Roson, R. (2003). Climate Change Policies and Tax Recycling Schemes: Simulations with a Dynamic General Equilibrium Model of the Italian Economy. Review of Urban & Regional Development Studies, 15(1): 26-44.
- Sun, W. and Ueta, K. (2011). The Distributional Effects of a China Carbon Tax: A Rural-Urban Assessment. The Kyoto Economic Review, 80(2): 188-206.
- TCKB (Ministry of Development) (2014). Onuncu Kalkınma Planı 2014–2018 (10th Development Plan), http://www.kalkinma.gov.tr/Documents/, Erişim Tarihi: 6.5.2017.
- Telli, C., Voyvoda, E. and Yeldan, E. (2008). Economics of Environmental Policy in Turkey: A General Equilibrium Investigation of The Economic Evaluation of Sectoral Emission Reduction Policies for Climate Change. Journal of Policy Modeling, 30: 321-340.
- Timilsina, GR. and Shrestha, RM. (2007). Alternative Tax Instruments for CO2 Emission Reduction and Effects of Revenue Recycling Schemes. Energy Studies Review, 15(1): 19-48.
- Timilsina, GR, Csordas, S. and Mevel, S. (2011). When Does A Carbon Tax on Fossil Fuels Stimulate Biofuels?. Ecological Economics, 70: 2400-2415.
- TURKSTAT (Turkish Statistics Institute) (2016). Turkey National Greenhouse Gas Inventory Report 1990-1994, http://www.tuik.gov.tr/ PreHaberBultenleri.do?id=21582, Erişim Tarihi: 1.5.2017.
- UNFCCC (United Nations Framework Convention on Climate Change) (2016). Summary of the Paris agreement, http://bigpicture.unfccc.int/#content-the-paris agreement, Erişim Tarihi: 2.5.2017.
- Vandyck, T. and Regemorter, VD. (2014). Distributional and Regional Economic Impact of Energy Taxes in Belgium. Energy Policy, 72: 190-203.
- Williams, RC., Gordon, H., Burtraw, D., Carbone, JC. and Morgenstern, RD. (2014). The Initial Incidence of a Carbon Tax Across Income Groups, (http://www.rff.org/files/sharepoint/WorkImages/Download/RFF-DP-14-24.pdf).
- WIOD (World Input-Output Database) 2017), http://www.wiod.org/database/ eas13, Erişim Tarihi: 5.3.2017.
- Yeldan, E. and Voyvoda, E. (2015). Türkiye İçin Düşük Karbonlu Kalkınma Yolları ve Öncelikleri. WWF-Türkiye Araştırma Raporu, İstanbul.
- Yeldan, E., Asıcı, A.A., Yılmaz, A., Özenc, B., Kat, B., Unuvar, B., Voyvoda, E., Turhan, E., Taskın, F., Demirer, G., Yucel, İ., Kurnaz, L., Çakmak, Ö.İ., Berke, M.Ö., Balaban, Ö., İpek, P., Sarı, R., Mazlum, S.C., Acar, S., Soytaş, U., Şahin, Ü. Ve Kulaçoğlu, V (2016). Ekonomi politikaları perspektifinden iklim değişikliğiyle mücadele. TÜSİAD Araştırma Raporu, Yayın No: TÜSİAD – T/2016 T/2016,12 – 583, İstanbul.
- Yusuf, A. and Resosudarmo PB. (2007). On The Distributional Impact of a Carbon Tax in Developing Countries: The Case of Indonesia, (https://een.anu.edu.au/download_files/een0706.pdf).
- Zhang, X., Guo, Z., Zheng, Y., Zhu, J., and Yang, J. (2016). A CGE Analysis of The Impacts of a Carbon Tax on Provincial Economy in China. Emerging Markets Finance and Trade, 52(6): 1372-1384.
- Zhou, S., Shi, M., Li, N. and Yuan, Y. (2011). Impacts of Carbon Tax Policy on CO2 Mitigation and Economic Growth in China. Advances in Climate Change Research, 2 (3): 124-133.