论我国绿色会计理论体系的构建

运用系统论的思想和方法,对我国绿色会计理论体系的基本框架进行了构建,提出绿色会计理论体系作为系统是由若干个要素或子系统组成的有机整体.这些子系统之间既具有一定的联系,又都有其特定的功能作用,都要受到一定的社会、经济和生态资源等外部环境因素的影响.绿色会计理论体系的组成要素包括绿色会计的理论基础、职能、目标、对象、假设、原则、确认、计量和报表等内容.在此理论的基础上,提出了一些具体实施的可行性建议.     

A radical public administration? Green radicalism and policy influence among local environmental officials in Sweden

Green radicalism among local environmental officials in Sweden is examined with the aims of theoretically elaborating on different dimensions of Green radicalism in the context of public administration, exploring the dimensionality of Green radicalism among officials, and examining the extent to which Green radicalism is associated with policy influence. Three types of Green radicalism are identified: Green ethics, Green institutional change, and Green activism. Survey data (N = 701) show that the three theoretical dimensions are present among officials, and that there is no negative association between radicalism and influence. It is primarily officials with Green activism beliefs who perceive themselves as able to influence policy. These findings suggest a need for more nuanced understanding of and further studies into the role of public administration in the quest for more radical Green reforms.     

Quantifying the squeezing or stretching of fisheries as they adapt to displacement by marine reserves

The designation of no‐take marine reserves involves social and economic concerns due to the resulting displacement of fishing effort, when fishing rights are removed from those who traditionally fished within an area. Displacement can influence the functioning of the fishery and success of the reserve, yet levels of displacement are seldom quantified after reserve implementation and very rarely before that. We devised a simple analytical framework based on set theory to facilitate reserve placement. Implementation of the framework requires maps of fishing grounds, fishing effort, or catch per unit effort for at least 2 years. The framework quantifies the level of conflict that a reserve designation might cause in the fishing sector due to displacement and the opportunities to offset the conflict through fisher spatial mobility (i.e., ability of fishers to fish elsewhere). We also considered how the outputs of the framework can be used to identify targeted management interventions for each fishery. We applied the method in Honduras, where the largest marine protected area in Central America is being placed, for which spatial data on fishing effort were available for 6 fisheries over 3 years. The proposed closure had a greater negative impact on the shrimp and lobster scuba fisheries, which concentrated respectively 28% and 18% of their effort inside the reserve. These fisheries could not accommodate the displacement within existing fishing grounds. Both would be forced to stretch into new fishing grounds, which are available but are of unknown quality. These stakeholders will likely require compensation to offset costly exploratory fishing or to travel to fishing grounds farther away from port.     

Dynamic Bayesian networks for reliability evaluation of subsea wellhead connector during service life based on Monte Carlo method

The subsea wellhead connector is a critical connection component between subsea Christmas tree and subsea wellhead for preventing the leakage of oil and gas in the subsea production system. Excited by cyclical loadings due to environmental forces and the other support forces, the subsea wellhead connector is prone to the failure, which could lead to the loss of subsea tree or wellhead integrity and even catastrophic accidents. With the Monte Carlo simulation method, this paper presents a reliability analysis approach based on dynamic Bayesian Networks, aiming to assess the failure probability of the subsea wellhead connector during service life. Take the driving ring component of the subsea wellhead connector as an example to demonstrate the reasonability of the proposed model. The generation data is processed by the transform between the numerical value and the state variable. Based on the stress-strength interference theory, the structure reliability of the driving ring with 96.26% is achieved by the proposed model with the consideration the aging of the material strength and the most influential factors are figured out. Meanwhile, the corresponding control measures are proposed effectively reduce the failure risk of the subsea wellhead connector during service life.     

Vertical fiscal externalities and the environment

We show that imposition of a state-level environmental tax in a federation crowds out pre-existing federal taxes. We explain how this vertical fiscal externality can lead unilateral state-level environmental policy to generate a welfare gain in the implementing state, at the expense of other states, even absent any environmental benefits. Using a computable general equilibrium model of the Canadian federation, we show that vertical fiscal externalities can be the major determinant of the welfare change following environmental policy implementation by a state government. Our numerical simulations indicate that – as a consequence of vertical fiscal externalities – state governments can reduce greenhouse gas emissions by over 20 percent without any net cost to themselves.     

Developing Metapopulation Connectivity Criteria from Genetic and Habitat Data to Recover the Endangered Mexican Wolf

Restoring connectivity between fragmented populations is an important tool for alleviating genetic threats to endangered species. Yet recovery plans typically lack quantitative criteria for ensuring such population connectivity. We demonstrate how models that integrate habitat, genetic, and demographic data can be used to develop connectivity criteria for the endangered Mexican wolf (Canis lupus baileyi), which is currently being restored to the wild from a captive population descended from 7 founders. We used population viability analysis that incorporated pedigree data to evaluate the relation between connectivity and persistence for a restored Mexican wolf metapopulation of 3 populations of equal size. Decreasing dispersal rates greatly increased extinction risk for small populations (<150–200), especially as dispersal rates dropped below 0.5 genetically effective migrants per generation. We compared observed migration rates in the Northern Rocky Mountains (NRM) wolf metapopulation to 2 habitat‐based effective distance metrics, least‐cost and resistance distance. We then used effective distance between potential primary core populations in a restored Mexican wolf metapopulation to evaluate potential dispersal rates. Although potential connectivity was lower in the Mexican wolf versus the NRM wolf metapopulation, a connectivity rate of >0.5 genetically effective migrants per generation may be achievable via natural dispersal under current landscape conditions. When sufficient data are available, these methods allow planners to move beyond general aspirational connectivity goals or rules of thumb to develop objective and measurable connectivity criteria that more effectively support species recovery. The shift from simple connectivity rules of thumb to species‐specific analyses parallels the previous shift from general minimum‐viable‐population thresholds to detailed viability modeling in endangered species recovery planning. Desarrollo de Criterios de Conectividad Metapoblacional a Partir de Datos Genéticos y de Hábitat para Recuperar al Lobo Mexicano en Peligro de Extinción     

A conceptual approach to model sand–gravel extraction from rivers based on a game theory perspective

Sand–gravel mining is a significant parameter of economic development and social welfare function in modern societies. As demand for aggregate increases in construction industry, conflicts for the availability of the resource and environmental impacts become more intense. The present paper describes the contested status quo in riverbed sand–gravel mining activities with an example from Greece, as a case study. The scope is to propose a methodology about good governance of the mining sector that promotes a sustainable sharing of aggregate resource by securing environment and safekeeping revenues in the mining trade market.     

Defining and Evaluating the Umbrella Species Concept for Conserving and Restoring Landscape Connectivity

Conserving or restoring landscape connectivity between patches of breeding habitat is a common strategy to protect threatened species from habitat fragmentation. By managing connectivity for some species, usually charismatic vertebrates, it is often assumed that these species will serve as conservation umbrellas for other species. We tested this assumption by developing a quantitative method to measure overlap in dispersal habitat of 3 threatened species—a bird (the umbrella), a butterfly, and a frog—inhabiting the same fragmented landscape. Dispersal habitat was determined with Circuitscape, which was parameterized with movement data collected for each species. Despite differences in natural history and breeding habitat, we found substantial overlap in the spatial distributions of areas important for dispersal of this suite of taxa. However, the intuitive umbrella species (the bird) did not have the highest overlap with other species in terms of the areas that supported connectivity. Nevertheless, we contend that when there are no irreconcilable differences between the dispersal habitats of species that cohabitate on the landscape, managing for umbrella species can help conserve or restore connectivity simultaneously for multiple threatened species with different habitat requirements. Definición y Evaluación del Concepto de Especie Paraguas para Conservar y Restaurar la Conectividad de Paisajes     

The effects of breath alcohol concentration on postural control

Background: Two of the 3 standardized field sobriety tests that U.S. law enforcement uses at roadside checks have a postural equilibrium component to them. Those tests have been validated to detect impairment caused by blood alcohol concentrations (BACs) of 0.08 g/dL or above. Many medical and traffic safety associations support a lower limit, and one state, Utah, has passed a law to lower the limit to 0.05 g/dL. Many studies have examined the effects of alcohol on postural control (of which postural equilibrium is a component), with a consensus emerging that impairment is usually found at BACs greater than 0.06 g/dL. Most of these studies, however, had a relatively small number of subjects, usually between 10 and 30. The current study collected data from a much larger sample.

Objective: The objective of this study was to provide additional evidence that posture control is negatively affected at BACs greater than 0.06 g/dL or breath alcohol concentrations (BrACs) of 0.06 g/210 L.

Method: This was a between-subjects study, with BrAC group as the independent variable (5 levels: 0.00, 0.04, 0.06, 0.08, and 0.10 g/210 L); 4 measures of postural control as the dependent variables; and age, height, and weight as the covariates. Posture control was measured with a force-sensing platform connected to a computer. The feet's center of pressure (CoP) on the platform was recorded and the corresponding movement of the body in the anterior–posterior and lateral planes was derived. Participants (N = 96) were randomly assigned to one of the BrAC groups. Positive BrAC groups were compared to the zero BrAC group. Data were examined with hierarchical multiple regression.

Results: Adjusted for age, height, and weight, the main effect of lateral CoP with eyes open was not statistically significant. There was a statistically significant main effect of alcohol on anterior–posterior CoP excursion with eyes open and with eyes closed and lateral CoP excursion with eyes closed. For all 3 of those variables, only BrACs of 0.08 and 0.10 g/210 L produced differences against zero BrAC. Although the main effect of alcohol on Lateral CoP Excursion with eyes open was not statistically significant, the contrasts between 0 and 0.08 and 0 and 0.10 g/210L BrAC were in the hypothesized direction.

Conclusion: The current study did not directly address the issue of whether the sobriety tests are sensitive to BrACs of 0.05 g/210 L or above; rather, it provides additional evidence that postural control, one of the components of those tests, is relatively unaffected by BrACs lower than 0.08 g/210 L. Additional research is needed on the diagnostic characteristics of the sobriety tests at BrACs lower than 0.08 g/210 L.     

Environmental cost of using poor decision metrics to prioritize environmental projects

Conservation decision makers commonly use project‐scoring metrics that are inconsistent with theory on optimal ranking of projects. As a result, there may often be a loss of environmental benefits. We estimated the magnitudes of these losses for various metrics that deviate from theory in ways that are common in practice. These metrics included cases where relevant variables were omitted from the benefits metric, project costs were omitted, and benefits were calculated using a faulty functional form. We estimated distributions of parameters from 129 environmental projects from Australia, New Zealand, and Italy for which detailed analyses had been completed previously. The cost of using poor prioritization metrics (in terms of lost environmental values) was often high—up to 80% in the scenarios we examined. The cost in percentage terms was greater when the budget was smaller. The most costly errors were omitting information about environmental values (up to 31% loss of environmental values), omitting project costs (up to 35% loss), omitting the effectiveness of management actions (up to 9% loss), and using a weighted‐additive decision metric for variables that should be multiplied (up to 23% loss). The latter 3 are errors that occur commonly in real‐world decision metrics, in combination often reducing potential benefits from conservation investments by 30–50%. Uncertainty about parameter values also reduced the benefits from investments in conservation projects but often not by as much as faulty prioritization metrics.