浅析环保企业执行建造合同准则存在的问题及对策

随着国家对环境保护的重视,环保企业近年来迅速发展已成为一个新兴的朝阳产业,如何规范污水处理工程建设中建造合同的会计核算已成为每一个环保企业必须面对的问题。本文对环保企业在执行《企业会计准则第15号―建造合同》中存在的问题进行了细致的分析,并提出了一些解决对策,使环保企业执行建造合同准则能得以顺利实施。     

解析日本空气环境质量标准体系

完善监测技术支撑体系,修订环境监测技术规范和分析方法是《国家环境监测“十二五”规划》的目标之一.2011年末,北京、上海、南京、济南等多个城市出现灰霾天气,空气环境质量标准成为热议话题;在此背景下,开展其他国家空气质量标准体系研究,可以为完善我国空气环境质量标准体系提供有效参考.日本在明治维新后开始近代工业发展,二战后更是进入经济高速发展阶段,伴随着工业化和城市化进程的不断深入和扩大,从而引发的环境问题也十分突出,治理空气污染是日本政府在上个世纪及本世纪的重要工作之一.根据日本空气环境质量标准文件、发布的监测数据和空气环境质量报告、日本中央环境审议会审议资料,并在查询大量相关资料的基础上,解析了日本空气环境质量标准体系的形成和主要内容,其空气质量标准由传统的空气污染物、大气中有害污染物质、Dioxins类物质和PM2.5四个部分组成.监测规范包括各类污染物监测技术手册及监测准则等内容.     

企业融资决策由于新会计准则而产生的影响因素分析

融资是企业筹集资金目前经常会运用的方式,企业融资就是指因为企业需要调整资本结构、生产经营管理、对外投资决策一系列活动希望通过金融机构和金融市场,运用适当的方式及手段获取所需资金的一种理财活动.企业获得资金转移信息的主要渠道是来自于会计领域,那么新企业会计准则制度的实施,必然有一些新的规定将对企业融资决策产生影响,此篇论文就将从这个角度探讨.     

Spatial variance and assessment of nitrogen dioxide pollution in major cities of Pakistan along N5-Highway

This paper discusses the findings of the first car MAX-DOAS (multi-axis differential optical absorption spectroscopy) field campaign (300 km long) along the National Highway-05 (N5-Highway) of Pakistan conducted on 13 and 14 November, 2012. The main objective of the field campaign was to assess the spatial distribution of tropospheric nitrogen dioxide (NO₂) columns and corresponding concentrations along the N5-Highway from Islamabad to Lahore. Source identification of NO₂ revealed that the concentrations were higher within major cities along the highway. The highest NO₂ vertical column densities (NO₂ VCDs) were found around two major cities of Rawalpindi and Lahore. This study also presents a comparison of NO₂ VCDs measured by the ozone monitoring instrument (OMI) and car MAX-DOAS observations. The comparison revealed similar spatial distribution of the NO₂ columns with both car MAX-DOAS and satellite observations, but the car MAX-DOAS observations show much more spatial details. Maximum NO₂ VCD retrieved from car MAX-DOAS observations was up to an order of magnitude larger than the OMI observations in urban areas.     

A critical review of the water quality classification system in Turkey: A case study on Meric Basin

An 11-year period of water quality data, collected by the Directorate of Sate Water Works of Turkey are thoroughly analyzed for the purpose of implementing water quality classes to water resources in the Meric Basin, located on the European land mass of Turkey. Water quality parameters are divided into four groups as physical, organic, inorganic, and bacteriological. The quality class of each group is evaluated by taking into account the poorest quality of any parameter in the group, after which a quality rank is assigned to the sampling station and the waterbody in question. This method of water quality classification imposed by the Turkish Water Quality Act, is then criticized with respect to a statistical approach.     

An Approach for Evaluating the Effectiveness of Various Ozone Air Quality Standards for Protecting Trees

We demonstrate an approach for evaluating the level of protection attained using a variety of forms and levels of past, current, and proposed Air Quality Standards (AQSs). The U.S. Clean Air Act requires the establishment of ambient air quality standards to protect health and public welfare. However, determination of attainment of these standards is based on ambient pollutant concentrations rather than prevention of adverse effects. To determine if a given AQS protected against adverse effects on vegetation, hourly ozone concentrations were adjusted to create exposure levels that “just attain” a given standard. These exposures were used in combination with a physiologically-based tree growth model to account for the interactions of climate and ozone. In the evaluation, we used ozone concentrations from two 6-year time periods from the San Bernardino Mountains in California. There were clear differences in the level of vegetation protection achieved with the various AQSs. Based on modeled plant growth, the most effective standards were the California 8-hr average maximum of 70 ppb and a seasonal, cumulative, concentration-weighted index (SUM06), which if attained, resulted in annual growth reductions of 1% or less. Least effective was the 1-hr maximum of 120 ppb which resulted in a 7% annual reduction. We conclude that combining climate, exposure scenarios, and a process-based plant growth simulator was a useful approach for evaluating effectiveness of current or proposed air quality standards, or evaluating the form and/or level of a standard based on preventing adverse growth effects.     

Considerations for Manufacturing Bio-Based Plastic Products

One engine that drives the United States’ economic growth is an ever-increasing demand for manufactured products, both at home and abroad. This increase has created a major concern for the environment in terms of disposing used goods and ensuring that these products are safe. As environmental concerns grow, however, renewable resources are gaining increasing attention, especially as industrial ecology and product biodegradability gain importance. Added to this, biological materials are increasingly being utilized to replace traditional materials in manufacturing. To aid both educators as well as researchers, this paper examines several considerations that are essential for manufacturing plastic products that contain biomaterials. These include the selection of materials, the selection of manufacturing processes, manufacturing costs, and the quality of final products. Additionally, several standard methods that are commonly used for the determination of mechanical and physical properties are compiled; thus this paper should be a useful resource for both educators and researchers. The trends discussed here and their implications are critical for those involved in manufacturing, because contrary to conventional wisdom, simultaneously meeting the material production needs of our society, as well as that of the environment are not mutually-exclusive.     

建筑安全技术的历史,现状与发展

从人与自然的相互关系，讨论了在发展生产的必须重视保护人类自身和生存环境，就我国建筑安全技术的现状，论述了发展科学技术是改善建筑安全技术最根本的途径，提出了当前普遍存在的安全技术在问题和需要完善的建筑施工安全法规。     

国内外饮用水水质标准的综合评价

在参考国内外饮用水水质标准的基础上,建立了饮用水水质综合评价体系,通过专家咨询法获得判断矩阵,利用层次分析法计算各水质指标的权重,结合国内外饮用水水质标准的指标进行层次总排序,根据总排序结果对国内外饮用水水质标准的特点进行了综合评价。     

《恶臭污染物排放标准》修订的若干意见

从实际的恶臭监测分析出发,结合执行《恶臭污染物排放标准》过程中的各种体会,从标准的适用范围、浓度排放限值以及采样环节等三个方面,对《恶臭污染物排放标准》的修订提出了若干意见.建议对排放标准的适用范围进行调整,增加行业排放标准,对有组织排放增加浓度排放限值规定,对采样气象条件、采样点位、采样频率进行明确,并引入背景值或本底值的测量,对测量结果进行修正.