城市产业部门CO2排放三层次核算研究

城市是人类生产和生活的中心,超过75%的温室气体从城市产生,其中又以城市产业部门能源消费和工业过程非能源产生的CO2为主。本文基于投入产出模型,评价城市产业部门3个不同层次的CO2排放。以重庆为案例,核算其2002-2008年产业部门三个层次的CO2排放,包括能源消费直接排放、购买电力间接排放和全生命周期排放,并进行多层次对比。结果显示传统能源消耗和购买电力为对象的核算方法低估了产业部门CO2排放水平。2002-2008年,重庆各产业部门排放量逐年增加,碳排放强度整体呈现下降趋势。煤炭开采和洗选业、非金属矿采选业、非金属矿物制品业、电力、热力的生产和供应业,化学工业、金属冶炼及压延加工业、交通运输、仓储及邮电通讯业部门共7大行业是重庆碳排放的重点行业。部门交通设备制造业是重庆的优势产业,排放总量大,但是排放强度却相对较小,因此应大力发展该产业以促进重庆市低碳经济的发展。     

Lorenz Curve and Gini Coefficient: Novel tools for analysing seasonal variation of environmental radon gas

Using a methodology derived from Economics, the Lorenz Curve and Gini Coefficient are introduced as tools for investigating and quantifying seasonal variability in environmental radon gas concentration. While the Lorenz Curve presents a graphical view of the cumulative exposure during the course of the time-frame of interest, typically one year, the Gini Coefficient distils this data still further, to provide a single-parameter measure of temporal clustering. Using the assumption that domestic indoor radon concentrations show annual cyclic behaviour, generally higher in the winter months than in summer, published data on seasonal variability of domestic radon concentration levels, in various areas of the UK, Europe, Asia and North America, are analysed. The results demonstrate significantly different annual variation profiles between domestic radon concentrations in different countries and between regions within a country, highlighting the need for caution in ascribing seasonal correction factors to extended geographical areas. The underlying geography, geology and meteorology of a region have defining influences on the seasonal variability of domestic radon concentration, and some examples of potential associations between the Gini Coefficient and regional geological and geographical characteristics are proposed. Similar differences in annual variation profiles are found for soil-gas radon measured as a function of depth at a common site, and among the activity levels of certain radon progeny species, specifically ²¹⁴Bi deposited preferentially in human body-fat by decay of inhaled radon gas. Conclusions on the association between these observed measures of variation and potential underlying defining parameters are presented.     

低碳沼气工程建设的生态经济效益核算研究——以广西恭城瑶族自治县为例

在全球气候变暖和快速城市化的背景下,农村地区是能源集约消耗的薄弱区域,其经济、社会、生态的可持续发展一直受到制约。沼气工程作为一种清洁用能方式,在优化用能结构、减少环境污染、节约自然资源、增加农民收入和促进农村经济转型等方面具有较大优势。本文选择广西恭城瑶族自治县这一沼气工程建设全国示范县为案例,针对户用8m3沼气池,对施工建设、运营维护和消费利用全生命周期过程中的碳足迹、减排效益、经济收益和生态价值方面进行核算和评价。结果表明在沼气池的建设与正常使用年限内,该县农户通过替代燃煤、柴薪和秸秆等共可减排CO2约1.24×106t。从户用沼气池建设及生产过程的投入产出价值的来看,仅通过节约炊事燃料和沼液沼渣的回收利用就能为每户节约19 877元,为全县带来1.26亿余元的总收益。因此,沼气工程在该地区的建设普及是发展农村低碳经济、走富农之路的有效措施,可为广大西部地区新农村建设提供借鉴。     

Review and appraisal of concept of sustainable food production systems

Environmental degradation, competition for resources, increasing food demands, and the integration of agriculture into the international economy threaten the sustainability of many food production systems. Despite these concerns, the concept of sustainable food production systems remains unclear, and recent attempts to appraise sustainability have been hampered by conceptual inconsistencies and the absence of workable definitions. Six perspectives are shown to underpin the concept. Environmental accounting identifies biophysical limits for agriculture. Sustained yield refers to output levels that can be maintained continuously. Carrying capacity defines maximum population levels that can be supported in perpetuity. Production unit viability refers to the capacity of primary producers to remain in agriculture. Product supply and security focuses on the adequacy of food supplies. Equity is concerned with the spatial and temporal distribution of products dervied from resource use. Many studies into sustainable agriculture cover more than one of these perspectives, indicating the concept is complex and embraces issues relating to the biophysical, social, and economic environments. Clarification of the concept would facilitate the development of frameworks and analytical systems for appraising the sustainability of food production systems. LRRC Contribution No. 90–46.     

ACCOUNTING AND REPAYMENT PROVISIONS OF THE PICK-SLOAN MISSOURI BASIN PROGRAM1

ABSTRACT: The accounting and repayment practices employed by the Water and Power Resources Service (WPRS) greatly distort the actual resource allocation process and the ultimate repayment to the Federal Treasury. Through a series of transfers of capital repayment obligations to future development with modest or no interest charges, the repayment is reduced to only a fraction of the amount implied. In the case of the Pick-Sloan Missouri Basin Program, the public subsidy of hydroelectric power is estimated to be $2 for every $1 of repayment. For irrigation investment, the direct repayment to the Federal Treasury is less than 10 percent of the annualized cost of the public investment, with irrigators repaying at a rate of less than $0.03 for every dollar of public expenditure.     

Evaluation of two models of a slipmeter

The aim of the study was to compare the performances of the Brungraber Mark II (BM II) and Mark III (BM III) slipmeters. Friction measurements with the two slipmeters were conducted in a laboratory using four footwear materials, four floor types, and three surface conditions. Both the coefficient of friction (COF) values obtained with the slipmeters and the force platform-based COF values were measured. The COF measured with the BM II was slightly higher than that measured with the BM III with a R² of 0.83. A comparison of the averaged normal force between the two slipmeters showed that the BM II generated a significantly higher normal force than the BM III at a low COF and the difference of the normal force between the two slipmeters decreased when the COF value was increased. The regression analysis results in this study showed that the force platform-based COF values were closer to the COF values obtained with the BM III than with the BM II. The R² values for the regression model between the COF values obtained from the slipmeter and the force platform were 0.90 and 0.79 for the BM II and BM III, respectively.     

会计信息失真与公司治理结构

会计信息质量问题是我国资本市场健康发展的重要因素之一,但信息的不真实在上市公司中一直存在,其原因是多方面的.投资者需要真实相关的会计信息,而会计信息系统又处于公司治理结构的控制之中,因此,要保证会计信息的真实,必须优化和完善公司治理结构,从而达到提高会计信息质量,提高投资者信心,保持资本市场稳定繁荣的目的.     

地面浓度反推法计算石化企业无组织排放源强

对某石化企业储罐区和原油脱酸装置区的无组织排放非甲烷总烃进行监测，对监测数据进行Pearson相关分析，运用地面浓度反推法计算源强。实验结果表明：原油脱酸装置区各采样线浓度间的相关性好，反推出的源强较为准确，50，100，150 m采样线的反推源强非常接近，分别为21.68，21.60，19.76 t/a；而储罐区监测浓度的相关性不佳，该区域的非甲烷总烃无组织排放源可能不单一，不适用地面浓度反推法计算其源强。     

油田企业实施环境管理会计制度的必要性

通过对油田企业落实科学发展观、减轻环境压力、促进油田企业自身健康有序发展、寻求国家环境政策的支持、实现可持续发展、提高油田企业国际竞争力等几方面实施原因进行分析,并与传统会计相对比,充分挖掘实施环境管理会计制度的益处,阐述了油田企业建立和实施环境管理会计制度的必要性和紧迫性,强调了油田企业只有实施环境管理会计制度,才能增强企业竞争力,扩大市场份额,减少环境风险,实现企业永续经营。