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41.
论我国绿色会计理论体系的构建   总被引:2,自引:0,他引:2  
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.  相似文献   
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43.
吴超 《安全》2019,40(1):1-6,81
安全科学是一门新兴的大交叉综合学科,为促进安全科学的快速发展,运用科学学思想和知识溯源等方法,从安全学科建设的高度,首先阐述交叉科学的属性、研究层次、交叉形式、知识命名和现有交叉科学研究存在的问题,在此基础上提出了安全科学研究的创新思路、安全科学研究的多视角与分类和安全科学研究成果的多样性特征,最后给出了安全科学新分支创建的实例。研究结果表明:只有了解交叉学科的基础问题,才能理解安全科学的发展,才能快速地创新安全科学。  相似文献   
44.
The effectiveness of parks for forest conservation is widely debated in Africa, where increasing human pressure, insufficient funding, and lack of management capacity frequently place significant demands on forests. Tropical forests house a substantial portion of the world's remaining biodiversity and are heavily affected by anthropogenic activity. We analyzed park effectiveness at the individual (224 parks) and national (23 countries) level across Africa by comparing the extent of forest loss (as a proxy for deforestation) inside parks to matched unprotected control sites. Although significant geographical variation existed among parks, the majority of African parks had significantly less forest loss within their boundaries (e.g., Mahale Park had 34 times less forest loss within its boundary) than control sites. Accessibility was a significant driver of forest loss. Relatively inaccessible areas had a higher probability (odds ratio >1, p < 0.001) of forest loss but only in ineffective parks, and relatively accessible areas had a higher probability of forest loss but only in effective parks. Smaller parks less effectively prevented forest loss inside park boundaries than larger parks (T = ?2.32, < 0.05), and older parks less effectively prevented forest loss inside park boundaries than younger parks (F2,154 = ?4.11, < 0.001). Our analyses, the first individual and national assessment of park effectiveness across Africa, demonstrated the complexity of factors (such as geographical variation, accessibility, and park size and age) influencing the ability of a park to curb forest loss within its boundaries.  相似文献   
45.
Urban farming – a type of urban agriculture focused on entrepreneurial food production – serves multiple functions in neighbourhoods; yet these are not well delineated. Expectations for urban farming often centre on traditional measures of economic development, potentially overlooking other benefits. Through a qualitative case study conducted in Baltimore, Maryland, we sought to understand community perceptions regarding the ways in which urban farms can benefit cities. Interviews with residents, neighbourhood leaders, and urban farmers in three residential neighbourhoods with urban farms revealed the pathways by which community members view farms as improving neighbourhoods. Benefits stemmed from four primary changes urban farms made to study neighbourhoods: creation of public projects welcoming involvement, physical improvement of degraded space, production of local food, and creation of new businesses. These changes led to multiple perceived benefits including increased social connectedness, a transformed physical landscape, improved neighbourhood reputation, increased access to fresh produce, and educational, youth development, and employment opportunities. Our findings demonstrate the importance of a multifunctional paradigm that accounts for social and educational functions in assessing the value of urban farming and bring empirical evidence to the concept of multifunctional agriculture. Urban farms with strong social aims may appear to contribute little to economic development if measured using traditional indicators of success such as job creation or fiscal impacts, but provide numerous other benefits for community development.  相似文献   
46.
为了揭示丹江口水库沉积物氮空间分布特征及其生物有效性,采用连续分级提取法研究了表层沉积物中可交换态氮(Exchangeable nitrogen,EN)、酸解态氮(Acid hydrolysable nitrogen,HN)及残渣态氮(Residue nitrogen,RN)的赋存特征,同时结合生物可利用态氮的含量,探讨了各形态氮对生物可利用态氮的贡献。结果表明,丹江口水库沉积物中总氮(Total nitrogen,TN)在425~5796 mg/kg之间,平均为1 319.32 mg/kg,其中EN、HN和RN的平均值相对比例为2.15∶1.95∶1,且各形态氮含量的空间分布呈入库河流大于库区开阔区域的特征,尤其在丹江、老灌河以及犟河-堵河入库口的含量较大。潜在矿化氮(Potential mineralized nitrogen,PMN)含量在40.20~1 468.95 mg/kg之间,平均为275.06 mg/kg,其中EN对丹江口水库沉积物PMN的贡献较大,比例在19.85%~90.80%之间,平均为63.47%。各形态氮在不同的水环境条件下发生迁移转化,保持着水-沉积物界面氮的动态平衡。  相似文献   
47.
This mixed-method case study of environmental communication best practices in Louisiana, USA, identifies trends and approaches as informed by environmental psychology. The results provide key insights for environmental communicators, especially communicators in coastal regions. In-depth interviews with both environmental psychologists and environmental communicators showed that both groups emphasized knowing the audience, telling local stories, building relationships with target audiences and targeted messaging. Both psychologists and communicators also frequently mentioned general messaging concerns of source credibility, avoiding controversial terms and talking about issues, impacts and solutions to which the target audience can relate. A representative survey revealed that Louisiana residents are most interested in hearing about how environmental issues such as climate change, coastal land loss and flooding are affecting their own communities. This finding supports the idea that environmental communicators could do a better job tapping into strong place attachment and sense of community among coastal residents to promote action.  相似文献   
48.
以某年产25万吨大型碳化硅园区无组织排放面源为例,提出基于多个地面站气象数据的CALPUFF模型地面浓度反推方法,优化流场模拟,使得无组织面源源强核算结果更加准确,并以环境保护目标空气质量达标为原则,核算其大气污染物减排指标,得出具体结论:园区大气污染物SO2、NOX、CO、PM10年排放量分别为449.06t、86.98t、5158.58t、115.06t;无组织排放SO2、CO及PM10的减排比例分别为63.5%、19.2%、42.44%,对应减排量分别为285.16 t/a、990.45 t/a、48.83 t/a。  相似文献   
49.
• Physical and chemical properties and application of peracetic acid solution. • Determination method of high concentration peracetic acid. • Determination method of residual peracetic acid (low concentration). Peroxyacetic acid has been widely used in food, medical, and synthetic chemical fields for the past several decades. Recently, peroxyacetic acid has gradually become an effective alternative disinfectant in wastewater disinfection and has strong redox capacity for removing micro-pollutants from drinking water. However, commercial peroxyacetic acid solutions are primarily multi-component mixtures of peroxyacetic acid, acetic acid, hydrogen peroxide, and water. During the process of water treatment, peroxyacetic acid and hydrogen peroxide (H2O2) often coexist, which limits further investigation on the properties of peroxyacetic acid. Therefore, analytical methods need to achieve a certain level of selectivity, particularly when peroxyacetic acid and hydrogen peroxide coexist. This review summarizes the measurement and detection methods of peroxyacetic acid, comparing the principle, adaptability, and relative merits of these methods.  相似文献   
50.
主体功能区划通过主体功能划分的方式将开发和保护结合,自然资源开发利用复杂化过程中资源利用与目标实现之间亟需实现基本的定量核算关系。本文从自然资源可持续利用角度,试图探讨建立初步的主体功能核算关系,通过核算框架进行生产、生活、生态主体功能概算与比较。以京津冀主体功能区与水资源为例,对所设立的核算关系进行了验证与应用,并构造绝对与相对量指标量化京津冀主体功能量、功能水资源投入量与效率,进行了异空间尺度与异质性功能的比较,为以主体功能实现最大化为目标的资源优化配置提供量化工具。结果显示:①利用生态服务价值测算的当量因子法与水足迹测算的投入产出法,刻画了水资源对于地区主体功能的支撑作用。②利用功能总量与单位功能水资源投入量指标完成了异质性功能在异质性空间上规模、结构、相应水资源效率的比较。基于算例结果得到以下结论:①本文构建的自然资源-主体功能核算关系框架能够有效衔接主体功能规划,定量核算能有效反映与评价资源对区域功能目标、经济开发活动的支撑作用。②区域资源配置存在相对功能实现的效率差异,可根据资源投入与功能产出之间的关系引导实现功能最大化目标的资源配置。合理、有效的量化手段能够推进主体功能制度的落实,也有助于当前中国空间规划体系编制与落实的实际指导效果。  相似文献   
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