关于推动青海省环境会计工作的若干思考

随着人口的剧增和社会需求的臌胀，环境问题日渐引起各国政府普遍关注。进入20世纪90年代，越来越多的西方国家把环境损益核算纳入会计研究的领域，逐步出现和形成了环境会计。环境会计制度也是近年来国内会计学界热议的话题。文章在把握我国环境会计概念的基础上，对环境会计在推动青海省环境保护的必要性进行了阐述，提出了建立环境会计促进青海省社会经济可持续发展的几点建议。     

环境会计是会计改革和经济可持续发展的需要

本文从环境会计的两大支持系统入手,详细的论述了环境会计的理论结构及其组成模式,并对环境会计的宣传教育和奖惩制度提出了建议。     

企业环境管理会计核算框架与方法研究

企业环境管理会计从环境的角度,将企业的环境影响纳入到环境会计的核算范围之内,构建一些实物型或价值型的环境业绩指标,表达企业对环境造成的影响或损害。本文立足于国际环境会计应用案例,结合财务会计特征和我国目前的环境数据基础,研究提出了中国企业环境管理会计的基本内涵和方法框架,并就如何加强企业环境管理会计的应用进行了讨论。     

构建建筑行业环境会计信息的思考

环境会计的研究落脚到建筑行业中,有利于在研究中加强环境科学与会计理论的结合,充分利用环境学中的技术方法,探索环境成本的核算方法,为建筑行业的发展提供一个有效管理工具,同时也为环境会计的建立寻找突破口做出创新创造条件.     

环境会计—21世纪会计界的新课题

随着可持续发展经济战略目标的实施,环境问题受到越来越多的重视,会讨如何在环境管理中发挥其作用,向有关的信息使用者提供有用的信息,这便是环境会计所研究的内容。     

西部开发中的环境会计

文章概述了环境会计的发展与现状,说明了在西部开发中环境会计应用的必要性和必须重视的几个问题。     

刍议环境管理会计

如何利用环境财务会计信息为企业内部管理层进行经营决策、投资决策服务是环境管理会计的研究内容。目前 ,国内对有关环境管理会计的研究还很欠缺。本文从环境成本的核算与管理、环境投资决策分析及环境业绩评价三个方面对环境管理会计的核心内容进行了探讨     

构建环境会计核算体系若干问题探讨

本文论述了构建环境会计核算体系的现实要求、目标和原则,环境会计的核算对象和基本要素,以及目前构建环境会计核算体系的难点和要点。旨在进一步推进人们对环境会计理论和实务的研究。     

论环境成本的会计控制

本文论述了环境成本的性质和分类；对环境成本进行会计控制的方法；环境成本会计控制与环保法规和环境标准及会计准则的关系。     

对会计电算化环境下会计档案管理的思考

伴随着会计电算化工作在我国各企、事业单位中的普遍深入,会计电算化档案的管理工作面临着新的创新与发展.通过对会计电算化档案特点进行分析,介绍了在会计电算化环境下会计档案脱离于原计算机系统的收集方法、不同的信息载体存储介质及计算机软硬件环境下管理与保存、软件系统版本的不断升级对电算化会计档案的调阅利用.     

电子设备的安全性设计

本电子设备安全性设计的目的就是通过识别、分析、评价系统中存在的危险性,预计事故对人员、设备和环境的破坏的可能性和严重性,根据其结果调整工艺、设备、操作、管理、生产周期和投资等因素,提出消除、减少、控制危险及危险事件的措施,以便使事故在发生之前得到控制,降低系统运行的风险。     

Total Contents and Sequential Extraction of Heavy Metals in Soils Irrigated with Wastewater,Akaki, Ethiopia

The Akaki River, laden with untreated wastes from domestic, industrial, and commercial sources, serves as a source of water for irrigating vegetable farms. The purpose of this study is to identify the impact of waste-water irrigation on the level of heavy metals and to predict their potential mobility and bioavailability. Zn and V had the highest, whereas Hg the lowest, concentrations observed in the soils. The average contents of As, Co, Cr, Cu, Ni, Zn, V, and Hg of both soils; and Pb and Se from Fluvisol surpassed the mean + 2 SD of the corresponding levels reported for their uncontaminated counterparts. Apparently, irrigation with waste water for the last few decades has contributed to the observed higher concentrations of the above elements in the study soils (Vertisol and Fluvisol) when compared to uncontaminated Vertisol and Fluvisol. On the other hand, Vertisol accommodated comparatively higher average levels of Cr, Cu, Ni, Zn, etc V, and Cd, whereas high contents of Pb and Se were observed in Fluvisol. Alternatively, comparable levels of Co and Hg were found in either soil. Except for Ni, Cr, and Cd in contaminated Vertisol, heavy metals in the soils were not significantly affected by the depth (0–20 and 30–50 cm). When the same element from the two soils was compared, the levels of Cr, Cu, Ni, Pb, Se, Zn, V, Cd at 0–20 cm; and Cr, Ni, Cu, Cd, and Zn at 30–50 cm were significantly different. Organic carbon (in both soils), CEC (Fluvisol), and clay (Vertisol) exhibited significant positive correspondences with the total heavy metal levels. Conversely, Se and Hg contents revealed perceptible associations with carbonate and pH. The exchangeable fraction was dominated by Hg and Cd, whereas the carbonate fraction was abounded with Cd, Pb, and Co. conversely, V and Pb displayed strong affinity to reducible fraction, where as Cr, Cu, Zn, and Ni dominated the oxidizable fraction. Cr, Hg, Se, and Zn (in both soils) showed preference to the residual fraction. Generally, a considerable proportion of the total levels of many of the heavy metals resided in non residual fractions. The enhanced lability is generally expected to follow the order: Cd > Co > Pb > Cu > Ni > Se > V and Pb > Cd > Co > Cu > Ni > Zn in Vertisol and Fluvisol, respectively. For the similar wastewater application, the soil variables influence the status and the distribution of the associated heavy metals among the different soil fractions in the study soils. Among heavy metals that presented relatively elevated levels and with potential mobility, Co, Cu, Ni (either soil), V (Vertisol), Pb, and Zn (Fluvisol) could pose health threat through their introduction into the food chain in the wastewater irrigated soils.     

绕城高速公路走廊的产业发展策略分析——以济南市东绕城高速走廊为例

随着绕城高速公路的建设,国内大城市高速走廊效应日益显著.以山东济南市东绕城高速公路为例,利用SWOT分析方法阐述了绕城高速公路走廊发展的基础条件,明确了产业发展的思路和定位.最后,在总结分析结构提升、重点突破、组团布局、集群发展、品牌联动五大战略的基础上,提出了产业走廊发展所需的人才、科技、投资、资源、基础设施等六大支撑体系.     

Urban ecological systems: scientific foundations and a decade of progress

Urban ecological studies, including focus on cities, suburbs, and exurbs, while having deep roots in the early to mid 20th century, have burgeoned in the last several decades. We use the state factor approach to highlight the role of important aspects of climate, substrate, organisms, relief, and time in differentiating urban from non-urban areas, and for determining heterogeneity within spatially extensive metropolitan areas. In addition to reviewing key findings relevant to each state factor, we note the emergence of tentative "urban syndromes" concerning soils, streams, wildlife and plants, and homogenization of certain ecosystem functions, such as soil organic carbon dynamics. We note the utility of the ecosystem approach, the human ecosystem framework, and watersheds as integrative tools to tie information about multiple state factors together. The organismal component of urban complexes includes the social organization of the human population, and we review key modes by which human populations within urban areas are differentiated, and how such differentiation affects environmentally relevant actions. Emerging syntheses in land change science and ecological urban design are also summarized. The multifaceted frameworks and the growing urban knowledge base do however identify some pressing research needs.     

Old distribution procedure of both water and matter fluxes in floodplains of western Europe: Impact on present vegetation

In France and the United States it has been shown that strong linkages exist between vegetation and alluvial landforms within homogeneous river stretches characterized by geomorphological processes, flood duration, flood magnitude, flood frequency, and sediment size. Furthermore, perturbations induced by man (such as embankments and damming) have been shown to have an effect on both succession and plant distribution patterns. Yet, in numerous cases it is not possible to find either the communities or the plants whose presence might be predicted by reference to the river section characteristics (such as straight, braided, anastomosed, or meandering channels) or by reference to perturbation effects well known in piedmont valleys (such as variations of the water-table depth, variations of magnitude, and frequency and duration of floods). Unexpected species, new communities, and even new successional sequences are often observed. The presence of new alluvial forms explains these differences. An “artificial” substratum generated by an old human perturbation (limited in the time) has been established in the past; consequently, the natural distribution patterns of water and matter flows have been disturbed. Archive research has enabled a classification of abandoned systems that were commonly used during the 16th, 17th, 18th, and 19th centuries on European floodplains. Several case studies were chosen in order to illustrate and explain the importance of stream corridor history. The example of the Isère River valley, downstream from Albertville, is chosen to highlight the heterogeneity of the vegetation mosaïc pattern outside the dikes. The historical reconstruction explains the role of the additional disturbances that cause deviation from the system evolution patterns.     

Iron Ore Industry Emissions as a Potential Ecological Risk Factor for Tropical Coastal Vegetation

In the coastal zone of the Espírito Santo state, Brazil, fragments of restinga, which form a natural ecosystem, share their space with an increasing number of iron ore industries. The iron ore dust and SO(2) originating from the industry processing activities can interfere with the vegetation of the adjacent ecosystems at various levels. This study was undertaken in order to evaluate the effects of industry emissions on representative members of the restinga flora, by measuring physiological and phenological parameters. Foliar samples of Ipomoea pes caprae, Canavalia rosea, Sophora tomentosa, and Schinus terebinthifolius were collected at three increasing distances from an ore industry (1.0, 5.0, and 15.0 km), and were assessed for their dust deposition, chlorophyll, and Fe content. Phenological monitoring was focused on the formation of shoots, flowers, and fruits and was also performed throughout the course of a year. The results showed that the edaphic characteristics and the mineral constitutions of the plants were affected by industry emissions. In addition, the chlorophyll content of the four species increased with proximity to the industry. Phenological data revealed that the reproductive effort, as measured by fruit production, was affected by emissions and S. tomentosa was the most affected species. The use of an integrative approach that combines biochemical and ecological data indicates that the restinga flora is under stress due to industry emissions, which on a long-term basis may put the ecosystem at risk.     

THE INFLUENCE OF DRAW-DOWN ON RECREATION ON THE TRENT CANAL RESERVOIR-LAKES1

ABSTRACT: Water-based outdoor recreation constitutes an important benefit in many multiple-use projects. One problem frequently encountered, however, is the fluctuation of the water-level in a reservoir, especially if draw-downs occur during the summer recreation season. The Trent Canal in Ontario, Canada, forms a unique recreation waterway of some 240 miles of canal and navigable lakes and rivers. For the control of the water in the canal, the Canadian Federal government manages 44 reservoir-lakes as water-storage sites to augment the flows in the canal. While most disputes in water allocation for recreation generally involve recreation uses versus other, non-recreation uses, in the case of the Trent Canal and its reservoir-lakes the dispute in water allocation exists between two competing recreation-uses: for recreation boating on the Canal and its waterway, and for recreation use of the reservoir-lakes. Each use has its own duty-of-water in terms of requirements, or water conditions, for its optimum use. On the reservoir-lakes, by far the largest recreation user-group, is made up of the owners of private shoreline summer cottages (cabins). Draw-downs on the reservoir-lakes, in some cases as much as 13 feet, hence constitute a negative externality imposed by the canal, especially since water-level lowering takes place continuously throughout the summer. In-depth interviews conducted with over 100 cottage-owners indicate four main conclusions. First, the previous user assumptions of the extent of the negative effect of water-level fluctuation on recreation had been exaggerated. Only in extreme draw-downs during infrequent dry years would draw-down constitute a serious imposition. Second, water-level fluctuation does constitute a form of inconvenience to the private riparian recreation property owners, but it does not generally reduce the quantity of recreation use of the reservoir-lakes. Third, there is evidence that reservoir-lake users have learned to adapt successfully to water-level draw-downs. Fourth, the shoreline physiography of the location of a riparian owner strongly influences the way in which draw-down affects attitudes and opinions. The complex jurisdictional split of the land and water resources of the region points to the need to establish a Trent Canal Authority, to oversee the proper use and development of the canal, its waterway, and the reservoir-lakes.     

Waste high impact polystyrene (HIPS) microfiltration membranes for water treatment: A thorough experimental study

In our previous work, the prepared high-impact polystyrene (HIPS) membranes, synthesized using four concentrations (20, 25, 30, and 35 wt%) of waste HIPS, were proved to be promising for water purification by microfiltration process (MF). However, the fabricated membranes' mechanical properties and microfiltration process parameters were not investigated. Consequently, in this study, various parameters affecting the previously fabricated membranes' performance in the filtration process, such as membrane mechanical properties, feeding pressure, fouling behavior, and polymer concentration, were thoroughly investigated. With increasing polystyrene concentrations, the ultimate tensile strength of the fabricated membranes increased. When the concentration was increased from 20 to 25 wt percent, the elongation at break rose, but as the concentration was increased further, the membrane became brittle. Permeate flux and rejection both declined as polymer content was raised. Accordingly, the highest flux and humic acid (HA) rejection were shown by 20 wt% (14.18 L/m²h (LMH) and 98.95%, respectively). The antifouling properties declined when the polymer concentration was raised, and 20 wt% had the lowest total fouling resistance. Furthermore, the permeate flux was reduced while increasing the HA initial concentration.     

University of Benin water supply system: Microbiological and physico-chemical assessments

The microbiological and physico-chemical characteristics of the drinking water supplied by the Central Borehole at the University of Benin, Ugbowo Campus were investigated. The investigation entailed assessment of the pH, turbidity, total suspended solids, total dissolved solids, dissolved oxygen, temperature, salinity, conductivity, nitrate, nitrite, phosphate, sulphate, chloride, N-nitroso compounds, cadmium, chromium, nickel, lead, zinc, manganese, iron, coliform count, BOD₅ and COD of the water at the Central Borehole and at ten residential quarters. The assessment indicated that the water was fit for drinking and other domestic applications. Results were also compared with WHO, EU and Nigeria FEPA standards. The results showed that the pH values of the water (5.01–5.86) and total coliform count (1–2/100 ml) expressed as MPN were outside the limits set by the WHO, EU and FEPA. The data also showed that the other water quality parameters assessed were within WHO, EU and FEPA permissible limits. The results of ANOVA showed that significant changes occurred during distribution.     

A BIO ASSAY LABORATORY BOAT WITH COMPARISONS OF CENTRAL VS. BOAT LABORATORY BIOASSAY EVALUATIONS1

ABSTRACT: A laboratory boat designed to investigate toxic effects on site and its use as a bioassay tool in the study of a refinery effluent discharged into the Schuylkill River, a tributary of the Delaware River, is described. Three-hundred thirty-six-hour continuous-flow bioassay s exposing the bluegill sunfish, the channel catfish, the tadpole snail, the grass shrimp, and the sheephead minnow to concentrations of refinery effluent in Schuylkill, Delaware River, and Delaware Bay water, with and without the addition of sediment were performed. Results indicated that the toxicity (lethality) of fresh samples tested aboard the boat (refinery effluent, dilution water, sediment) were considerably higher (i.e., refinery effluent at full strength was 2.2X as lethal to the bluegill, 1.4X as lethal to the channel catfish, 1.5X as lethal to the sheep-head minnow and 100X as lethal to the grass shrimp) than the same test material collected from the refinery outfall and brought to a central laboratory for testing. Chemical analysis and bioassay data is presented showing the effects of aging and irradiation upon the refinery effluent.