绿色会计视角下能源企业的成本核算优化研究

针对绿色会计视角下能源企业的成本核算优化,介绍了绿色会计视角下能源企业的成本核算,由于能源企业的发展,对环境产生了巨大危害,也导致能源企业由于本身成本过高,这才提出绿色会计,这样才能优化能源企业的成本,可以保证能源企业的可持续发展;同时,也保障了能源企业生态的稳定建设.基于绿色会计视角,探讨了能源企业的绿色成本优化研究,主要包括能源企业坚持绿色会计,确定绿色成本原则,能源企业绿色成本优化条件和能源企业加强绿色会计实践.     

减污降碳协同视角下沿海制造业发达地区产业结构调整路径研究

碳达峰碳中和是我国的重大战略决策,对推进产业转型升级和绿色发展具有重要意义. 实现经济增长与资源能源消耗、污染物和碳排放的总量与强度双控制,是推进“双碳”目标的重要支撑. 我国沿海地区制造业发达,污染物和碳排放量较大,寻找减污降碳协同增效路径对区域绿色转型具有重大现实意义. 本文以浙江省宁波市为对象,对全部经济门类的产业结构开展实证研究,运用多准则决策模型和情景分析法,以能源、水资源、4种主要污染物(化学需氧量、氨氮、二氧化硫、氮氧化物)和二氧化碳为约束条件建立了产业结构优化调整模型,将各产业增加值占比的变化程度作为决策变量,筛选出产业结构调整平稳、减排幅度大的调整方案. 制造业作为宁波市经济发展的主体,贡献了较高比例的污碳排放和能源资源消耗. 4.5%、5.5%、6.5%三种年均经济增速情景下宁波市通过产业结构调整实现减污降碳协同增效的潜力分析显示,2020—2030年预期可实现累计97%的经济增长,且能满足区域资源环境的约束限制. 面向2030年提出宁波市产业结构优化调整路径,建议严格控制高排放制造业的准入门槛,提升第一产业和采矿业的资源能源利用效率,推进电力、热力的生产与供应业等存量行业的减污降碳,鼓励发展高附加值的第三产业和循环经济产业.      

典型城市减污降碳协同控制潜力评价研究:以渭南市为例

我国已将应对气候变化全面融入国家经济社会发展的总战略,采取积极措施,有效控制重点工业行业温室气体排放,开展减污降碳协同研究对于城市实现大气环境质量改善与低碳转型发展具有重要意义. 本研究以国家大气污染防治重点区域——汾渭平原中渭南市为例,采用LMDI分解方法并运用LEAP模型,通过构建多种情景模拟分析污染减排、能源结构改善及产业结构调整等政策对渭南市未来能源消费、大气污染物减排潜力的影响,预测了该市碳达峰时间及峰值水平. 结果表明,能源结构改善、产业结构优化、交通运输调整具有显著的污染物与温室气体协同减排效果,而压减落后产能、工业炉窑改造、工业污染物排放标准升级等传统环境治理的潜力逐渐减小. 建议渭南市应积极推进产业结构优化升级、着力改善能源结构、加快推进交通运输结构优化,倒逼能源、产业、交通结构绿色低碳转型和生态环境质量协同改善,牵引经济社会发展全面绿色转型,实现减污降碳协同效应.      

中国能源生态安全影响评估与政策建议

不理想的能源生产与消费结构和建设生态文明的发展战略存在显著矛盾,生态安全问题已经成为制约我国能源开发利用的重要因素之一,因此,在能源结构优化决策过程中需要对能源开发利用的生态安全影响程度进行定量化评估.应用PSR（pressure-state-response,压力-状态-响应）模型,从实现能源安全与生态安全协同发展视角,建立国家能源生态安全影响评估指标体系和指数模型,对我国2005-2016年的能源生态安全影响进行评估,并从保障国家生态安全的视角提出优化能源开发利用的若干建议.研究显示,2005-2016年我国能源生态安全影响评估指数（文中涉及"全国"的各要素范围均未包含港澳台地区）从44.5升至66.4,能源开发利用对生态安全的影响日益减轻,能源开发利用与生态环境安全之间矛盾有所缓解,但部分优化能源开发利用的响应措施执行不力,应从注重能源开发利用与生态文明建设的协调性、强化能源绿色低碳发展倒逼机制、完善能源行业绿色低碳化发展的经济激励政策、认真执行环境影响评价制度、大力提升化石能源的清洁高效开发利用水平、优化水电开发的生态安全格局和重视非化石能源开发利用的生态安全问题等方面优化我国的能源开发利用.      

我国核电发展现状浅析

核电作为一种安全的清洁能源,对于优化能源结构、减少环境污染、具有重要意义.本文介绍了我国核电的现状,从安全性、环保性、经济性几方面对核电进行分析比较,说明积极推进核电发展是我国未来电力发展的选择.     

城镇天然气利用项目环评要点

天然气作为一种清洁的能源和重要的化工原料,对其进行开发,能够有效缓解区域能源短缺的局面,同时替代燃煤,对区域生态的环境改善也具有重要的作用.城市天然气利用项目属于天然气基础设施建设,是造福沿线人民的举措,在加快区域经济发展、拉动国民经济增长、调整能源结构等方面有着重要的意义.     

ISO14001环境管理体系认证在环境监测部门的应用

组织运行ISO14001环境管理体系对环境保护与可持续发展有重要意义。环境监测部门作为环境保护的重要部门,运行该体系有特殊的意义。本文在介绍了管理体系的前提下,阐述了环境监测部门建立ISO14001环境管理体系的必要性及重要性,并分析了环境监测部门运行管理体系时不同于其他组织的特殊性。研究指出,环境监测部门通过建立和运行ISO14001环境管理体系,可评估可能出现的环境风险,制定防范制度和应急响应措施,降低环境风险和责任;通过采取实验室分析废水达标排放、垃圾分类存放、绿色办公措施,实现了资源能源的合理使用;通过建立有关运行控制程序,使能源资源管理、化学品管理、固体废弃物与垃圾管理、绿色采购、车辆管理等日常管理规范化、程序化;通过文件记录、审核评审保证了监测行为的科学规范及数据的质量保证。     

环境规制视角下制造业绿色转型对能源强度的影响

基于Super-SBM及动态面板门槛模型,系统分析中国制造业行业绿色转型异质性结构,并从环境规制视角探析制造业绿色转型对于其行业能源强度的影响效应.研究发现：中国制造业绿色转型并没有实现（平均值为-0.1637）,且行业间差异显著,其转型过程呈现明显波动特征.有趣的是,中国制造业绿色转型对于能源强度的作用存在显著的环境规制异质门槛效应：较低程度的环境规制并不利于促使制造业绿色转型降低能源强度.而随着环境规制强度的提高并突破“临界点”,在一定程度上有效增强了制造业绿色转型的影响作用,进而推动能源强度的降低.     

资源型城市环境规制的绿色发展效应及其门槛特征—基于内蒙古地级市的实证检验

基于2004-2016年内蒙古自治区9个地级市面板数据,运用PSTR模型实证检验环境规制的绿色发展效应及其门槛特征.结果发现,内蒙古自治区环境规制对绿色发展具有非线性影响及门槛效应,以门槛值为拐点,分别呈递减和递增的变化趋势,并且环境规制对绿色发展的影响地区差异显著.此外还发现,人力资本对内蒙古绿色发展水平的提升具有促...     

环境政策的综合影响评价模型系统及应用

研究和建立一套以可计算的均衡理论模型(CGE)为核心,同时与大气环境质量模型和健康影响模型(暴露-反应模型)连接,组成了环境政策综合评价模型,为综合评价环境政策产生的各类影响及其相互作用提供了一种评价方法.利用该模型系统,分析北京市采用能源环境税对北京市的大气环境、健康、经济发展和居民福利水平的影响.模型分析认为,北京市采用单一的能源环境税可以改善北京市的大气环境,但也将迟缓北京市的经济发展;如果北京市在采用能源环境税的同时进行绿色环境税收制度改革,则不但可以改善环境,而且可以促进北京市的可持续发展.     

Effects of two sludge application on fractionation and phytotoxicity of zinc and copper in the soil

The potential harm of heavy metals is a primary concern in application of sludge to the agricultural land. A pot experiment was conducted to evaluate the effect of two sludges on fractionation of Zn and Cu in soil and their phytotoxicity to pakchoi. The loamy soil was mixed with 0%, 20%, 40%, 60% and 80% (by weight) of digested sewage sludge (SS) and composted sludge (SC). The additions of both sludges caused a significant raise in all fractions, resulting in that exchangeable (EXCH) and organic bound (OM) became predominance of Zn and organic bound Cu occupied the largest portion. There was more available amount of Zn and Cu in SS treatments than SC treatments. During the pot experiment, the concentration of Zn in EXCH, carbonate (CAR) and OM and Cu in EXCH and OM fractions decreased in all treatments, so their bioavailability reduced. Germination rate and plant biomass decreased when the addition rate was high and the best yield appeared in 20% mixtures at the harvest of pakchoi. The two sludges increased tissue contents of Zn and Cu especially in the SS treatments. Zn in pakchoi was not only in relationship to ΔEXCH and ΔCAR forms but also in ΔOM forms in the sludge-soil mixtures. Tissue content of Cu in pakchoi grown on SC-soils could not be predicted by ΔEXCH. These correlation rates between Zn and Cu accumulation in pakchoi and variation of different fractions increased with time, which might indicate that sludges represented stronger impacts on the plant in long-term land application.     

Intraspecific differences in effects of co-contamination of cadmium and

A hydroponic experiment was carried out to study intraspecific differences in the effects of different concentrations of cadmium (Cd)(0-10 mg/L) and arsenate (As(V)) (0-8 mg/L) on the growth parameters and accumulation of Cd and As in six wheat varieties Jing-9428, Duokang-1, Jingdong-11, Jing-411, Jingdong-8 and Zhongmai-8. The endpoints of wheat seedlings, including seed germination,biomass, root length and shoot height, decreased with increasing the Cd and As concentrations. Significant differences in seed germination, biomass, root length, shoot height and the accumulation of Cd and As were observed between the treatments and among the varieties (p ＜ 0.05). The lethal dosage 50% were about 20, 80, 60, 60, 80 and 20 mg As/L for Jing-9428, Duokang-1, Jingdong-11,Jing-411, Jingdong-8 and Zhongmai-8, respectively, and the corresponding values for Cd were about 30, 80, 20, 40, 60 and 10 mg Cd/L, respectively. Among the six varieties, Duokang-1 was found to be the most resistant to Cd and As toxicity, and Zhongmai-8 was the most sensitive to Cd and As co-contamination. The resistance of the six varieties was found dependant on the seedling uptake of Cd and As. Duokang-1 was the most suitable for cultivation in Cd and As co-contaminated soils.     

Toxic effects of acetochlor, methamidophos and their combination on nifH gene in soil

Toxic effects of two agrochemicals on nifH gene in agricultural black soil were investigated using denaturing gradient gel electrophoresis （DGGE） and sequencing approaches in a microcosm experiment. Changes of soil nifH gene diversity and composition were examined following the application of acetochlor, methamidophos and their combination. Acetochlor reduced the nifH gene diversity （both in gene richness and diversity index values） and caused changes in the nifH gene composition. The effects of acetochlor on nifH gene were strengthened as the concentration of acetochlor increased. Cluster analysis of DGGE banding patterns showed that nifH gene composition which had been affected by low concentration of acetochlor （50 mg/kg） recovered firstly. Methamidophos reduced nifH gene richness that except at 4 weeks. The medium concentration of methamidophos （150 mg/kg） caused the most apparent changes in nifH gene diversity at the first week while the high concentration of methamidophos （250 mg/kg） produced prominent effects on nifH gene diversity in the following weeks. Cluster analysis showed that minimal changes of nifH gene composition were found at 1 week and maximal changes at 4 weeks. Toxic effects of acetochlor and methamidophos combination on nifH gene were also apparent. Different nifH genes （bands） responded differently to the impact of agrochemicals： four individual bands were eliminated by the application of the agrochemicals, five bands became predominant by the stimulation of the agrochemicals, and four bands showed strong resistance to the influence of the agrochemicals. Fifteen prominent bands were partially sequenced, yielding 15 different nifH sequences, which were used for phylogenetic reconstructions. All sequences were affiliated with the alpha- and beta-proteobacteria, showing higher similarity to eight different diazotrophic genera.     

EDTA-enhanced phytoremediation of lead contaminated soil by Bidens maximowicziana

Phytoremediation is a potential cleanup technology for the removal of heavy metals from contaminated soils.Bidens maximowicziana is a new Pb hyperaccumulator,which not only has remarkable tolerance to Pb but also extraordinary accumulation capacity for Pb.The maximum Pb concentration was 1509.3 mg/kg in roots and 2164.7 mg/kg in overground tissues.The Pb distribution order in the B. maximowicziana was:leaf>stem>root.The effect of amendments on phytoremediation was also studied.The mobility of soil Pb and the Pb concentrations in plants were both increased by EDTA application.Compared with CK(control check),EDTA application promoted translocation of Pb to overground parts of the plant.The Pb concentrations in overground parts of plants was increased from 24.23-680.56 mg/kg to 29.07-1905.57 mg/kg.This research demonstrated that B.maximowicziana appeared to be suitable for phytoremediation of Pb contaminated soil,especially,combination with EDTA.     

Distribution and ecological effect of mercury in Laogang landfill, Shanghai, China

Laogang landfill near Shanghai is the largest landfill in China, and receives about 10000 t of daily garbage per day, Samples of topsoil and plants were analyzed to evaluate mercury pollution from the landfill. For topsoil samples, there were significant correlations among total mercury （HgT）, combinative mercury （Hgc） and gaseous mercury （HgG）, and content of total organic carbon （TOC）, but, no significantly relationship was found between Hg content and filling time. Hg content changes in vertical profiles with time showed that the average Hgv of profiles 1992, 1996, and 2000 was similar, but their average HgG was quite different. HgT was significantly correlated with Hgc in profile 1992 and 2000, and Hgv was significantly correlated with Hg6 in profile 1996. HgG/Hgv ratio in profile samples decreased in the order of （HgG,/HgT）1992〉（HgG/HgT）1996〉〉（HgG/HgT）2000. A simple outline of Hg release in landfill could be drawn： with increasing of filling time, degradation undergoes different biodegradation, accordingly, gaseous mercury goes through small, more, and small proportion to total mercury. Distribution of Hg in plants was inhomogeneous, following the order of leaf〉root〉stem. The highest value of leaf may be associated with higher atmospheric Hg from landfill. Ligneous plants （e.g. Phyllostachys glanca, Prunus salicina and Ligustrum lucidum） are capable of enriching more Hg than herbaceous plants.     

Arsenic uptake by arbuscular mycorrhizal maize （Zea mays L.） grown in an arsenic-contaminated soil with added phosphorus

The effects of arbuscular mycorrhizal (AM) fungus (Glomus mosseae) and phosphorus (P) addition (100 mg/kg soil) on arsenic (As) uptake by maize plants (Zea mays L.) from an As-contaminated soil were examined in a glasshouse experiment.Non-mycorrhizal and zero-P addition controls were included.Plant biomass and concentrations and uptake of As,P,and other nutrients,AM colonization,root lengths,and hyphal length densities were determined.The results indicated that addition of P significantly inhibited root colonization and development of extraradical mycelium.Root length and dry weight both increased markedly with mycorrhizal colonization under the zero-P treatments,but shoot and root biomass of AM plants was depressed by P application.AM fungal inoculation decreased shoot As concentrations when no P was added,and shoot and root As concentrations of AM plants increased 2.6 and 1.4 times with P addition,respectively.Shoot and root uptake of P,Mn,Cu,and Zn increased,but shoot Fe uptake decreased by 44.6%,with inoculation, when P was added.P addition reduced shoot P,Fe,Mn,Cu,and Zn uptake of AM plants,but increased root Fe and Mn uptake of the nonmycorrhizal ones.AM colonization therefore appeared to enhance plant tolerance to As in low P soil,and have some potential for the phytostabilization of As-contaminated soil,however,P application may introduce additional environmental risk by increasing soil As mobility.     

Enzymatic oxidation of aqueous pentachlorophenol

The influence of the nonionic surfactant Tween 80 on pentachlorophenol （PCP） oxidation catalyzed by horseradish peroxidase was studied. The surfactant was tested at concentrations below and above its critical micelle concentration （CMC）. Enhancement of PCP removal was observed at sub-CMCs. The presence of Tween 80 in the reaction mixture reduced enzyme inactivation which occurred through a combination of free radical attack and sorption by precipitated products. A simple first-order model was able to simulate time profiles for enzyme inactivation in the presence or absence of Tween 80. At supra-CMCs, the surfactant caused noticeable reductions in PCP removal, presumably through micelle partitioning of PCP which precluded the hydrophobic PCP molecule from interacting with the enzyme.     

Decomposition of alachlor by ozonation and its mechanism

Decomposition and corresponding mechanism of alachlor, an endocrine disruptor in water by ozonation were investigated. Results showed that alachlor could not be completely mineralized by ozone alone. Many intermediates and final products were formed during the process, including aromatic compounds, aliphatic carboxylic acids, and inorganic ions. In evoluting these products, some of them with weak polarity were qualitatively identified by GC-MS. The information of inorganic ions suggested that the dechlorination was the first and the fastest step in the ozonation of alachlor.     

基于综合水质标识指数和对应分析法的校园河道水质评价

以三峡大学的校园河道求索溪为研究对象,利用综合水质标识指数法确定求索溪水质类别,分析其水质时空变化规律,并利用对应分析法得出求索溪中不同监测点的主要污染因子.研究结果表明:求索溪整体的综合水质标识指数为7.423,整体水质为劣V类(地表水环境质量标准GB 3838-2002)且黑臭.从时间变化来看,求索溪4月份的水质最差,5月份次之,4、5月份所有监测点的水质都劣于V类且黑臭;8月份水质最好,水质为Ⅳ类;从空间分布来看,8个监测点综合水质标识指数均超过6.0,水质为劣V类,其中6号监测点的水质相对最好,监测点3号的水质相对最差;对应分析法得出求索溪的整体水体污染程度受总氮因子的影响最大,其次为总磷.该研究拟为求索溪及类似校园河道的水环境治理研究提供基础依据和参考.     

Potential of plant polyphenol oxidases in the decolorization and removal of textile and non-textile dyes

In this study an effort has been made to use plant polyphenol oxidases; potato （Solanum tuberosum） and brinjal （Solanum melongena）, for the treatment of various important dyes used in textile and other industries. The ammonium sulphate fractionated enzyme preparations were used to treat a number of dyes under various experimental conditions. Majority of the treated dyes were maximally decolorized at pH 3.0. Some of the dyes were quickly decolorized whereas others were marginally decolorized. The initial first hour was sufficient for the maximum decolorization of dyes. The rate of decolorization was quite slow on long treatment of dyes. Enhancement in the dye decolorization was noticed on increasing the concentration of enzymes. The complex mixtures of dyes were treated with both preparations of polyphenol oxidases in the buffers of varying pH values. Potato polyphenol oxidase was significantly more effective in decolorizing the dyes to higher extent as compared to the enzyme obtained from brinjal polyphenol oxidase. Decolorization of dyes and their mixtures, followed by the formation of an insoluble precipitate, which could be easily removed simply by centrifugation.