日本环境会计体系分析及对我国启示

环境会计发展的理念与实践是以实现经济、社会、环境的可持续发展为前提,通过实施环境会计制度,可以使企业准确掌握经营活动的资源消耗、环境负荷,促进其提供环境友好产品及服务,推进经济朝着低碳、绿色、可持续模式发展。日本经过十几年的发展,目前已形成较为完善的环境会计体系。本文通过介绍和分析日本环境会计体系产生的背景、发展变化与作用,探讨我国环境会计体系构筑问题。     

关于京津地区臭氧（O3）污染问题

1983—1986年测量了京津地区的臭氧浓度。发现其浓度的全年季节和日变化一般与日照强度变化一致。并且浓度有逐年增加的趋势,还发现下风方向浓度高于上风方向及夜间多次出现峰值的现象。     

我国4个大城市空气PM_(2.5)、PM_(10)污染及其化学组成

报告了 1 995～ 1 996年在中国的广州、武汉、兰州、重庆 4大城市 8个采样点 PM2 .5 、PM2 .5～ 1 0 和 PM1 0 的监测结果。结果表明 ,1 995年 PM2 .5 年均值浓度为 57～ 1 60 μg/m3,比美国 1 997年颁布的标准值 (1 5μg/m3)高 2 .8～ 9.7倍。PM1 0 年日均值为 95～ 2 73μg/m3。除武汉市 1个对照点外 ,其余 7个监测点的 PM1 0 均超过我国空气质量二极标准 (1 0 0μg/m3)2 8%～ 1 73 % ,比美国标准 (50μg/m3)超过更多 ,说明污染是相当严重的。用 XRF分析了 PM2 .5 、PM2 .5～ 1 0 中 4 2种化学元素 ,结果表明 ,燃煤、燃油和其它工业污染的元素 As、Pb、Se、Zn、Cu、Cl、Br、S在这些颗粒物中有明显富集 ,特别是在PM2 .5 中的富集倍数达数十倍至数万倍 ,对人体健康有很大危害     

Chemical and mineralogical forms of Cu and Ni in contaminated soils from the Sudbury mining and smelting region, Canada

Available information on soil contamination by trace elements in the Sudbury Cu/Ni mining and smelting region consists largely of total elemental concentration data. Little is known about the mode of occurrence and behaviour of Cu and Ni (the main metallic contaminants) in the soils of the region. In this study, sequential extraction and Scanning Electron Microscopy and Energy Dispersive X-ray Analysis (SEM/EDX) observations were complementarily used to define Cu and Ni forms in the Sudbury soils, so as to assess metal mobility. Most Cu (on average 75%) was associated with 'non-residual' soil forms, whereas Ni was mainly (on average 60%) associated with inorganic 'residual' forms of a sulphide and oxide nature. Therefore, Cu occurs in the soils in more mobile forms than Ni. Consequently, Cu should be removed from these soils at a faster rate than Ni. This is an unusual finding, because generally Ni is known to be more mobile in soils than Cu. SEM/EDX analysis confirmed the greater Cu mobility by showing that the metal was strongly associated with organic matter and was homogeneously distributed on the clay fraction surfaces. Nickel occurred alone or was associated with Fe oxides in various size fractions. Both elements were found as sulphides but Ni was often included in the silicate matrices of spherical particles in associations with Fe. SEM/EDX observations have shown that Cu and Ni are associated with soil forms which would not have been predicted by the sequential extraction alone, such as carbonaceous material, silicate spheres and carbonate particles, supporting complementary use of the two techniques.     

Autoradiographic studies of ethylenediurea distribution in woody plants

Carbon-14-labelled ethylenediurea (EDU), synthesised from diethylenetriamine and (14)C-urea, was stem-injected into 2-year-old seedlings of sugar maple, white ash, flowering dogwood and flowering crabapple. At time intervals ranging from 1 h to 42 days after treatment, macroautoradiographs of leaf, stem and root tissue were made to determine relative distribution patterns of labelled chemical. Translocation of (14)C-EDU was very rapid and predominantly acropetal, especially after the first few hours. Maximum quantities of (14)C were found in leaf tissue approximately 7-10 days following injection, after which the intensity of the labelled chemical declined over the remainder of the study (42 days). Distribution patterns of (14)C-EDU were correlated with observed levels of protection afforded most plants when the chemical is injected 7 days before fumigation with ozone.     

Equity trade‐offs in conservation decision making

Conservation decisions increasingly involve multiple environmental and social objectives, which result in complex decision contexts with high potential for trade‐offs. Improving social equity is one such objective that is often considered an enabler of successful outcomes and a virtuous ideal in itself. Despite its idealized importance in conservation policy, social equity is often highly simplified or ill‐defined and is applied uncritically. What constitutes equitable outcomes and processes is highly normative and subject to ethical deliberation. Different ethical frameworks may lead to different conceptions of equity through alternative perspectives of what is good or right. This can lead to different and potentially conflicting equity objectives in practice. We promote a more transparent, nuanced, and pluralistic conceptualization of equity in conservation decision making that particularly recognizes where multidimensional equity objectives may conflict. To help identify and mitigate ethical conflicts and avoid cases of good intentions producing bad outcomes, we encourage a more analytical incorporation of equity into conservation decision making particularly during mechanistic integration of equity objectives. We recommend that in conservation planning motivations and objectives for equity be made explicit within the problem context, methods used to incorporate equity objectives be applied with respect to stated objectives, and, should objectives dictate, evaluation of equity outcomes and adaptation of strategies be employed during policy implementation.     

Political transition and emergent forest‐conservation issues in Myanmar

Political and economic transitions have had substantial impacts on forest conservation. Where transitions are underway or anticipated, historical precedent and methods for systematically assessing future trends should be used to anticipate likely threats to forest conservation and design appropriate and prescient policy measures to counteract them. Myanmar is transitioning from an authoritarian, centralized state with a highly regulated economy to a more decentralized and economically liberal democracy and is working to end a long‐running civil war. With these transitions in mind, we used a horizon‐scanning approach to assess the 40 emerging issues most affecting Myanmar's forests, including internal conflict, land‐tenure insecurity, large‐scale agricultural development, demise of state timber enterprises, shortfalls in government revenue and capacity, and opening of new deforestation frontiers with new roads, mines, and hydroelectric dams. Averting these threats will require, for example, overhauling governance models, building capacity, improving infrastructure‐ and energy‐project planning, and reforming land‐tenure and environmental‐protection laws. Although challenges to conservation in Myanmar are daunting, the political transition offers an opportunity for conservationists and researchers to help shape a future that enhances Myanmar's social, economic, and environmental potential while learning and applying lessons from other countries. Our approach and results are relevant to other countries undergoing similar transitions.     

Critical Review on the Public Health Impact of Norovirus Contamination in Shellfish and the Environment: A UK Perspective

We review the risk of norovirus (NoV) infection to the human population from consumption of contaminated shellfish. From a UK perspective, risk is apportioned for different vectors of NoV infection within the population. NoV spreads mainly by person-to-person contact or via unsanitary food handling. NoV also enters the coastal zone via wastewater discharges resulting in contamination of shellfish waters. Typically, NoV persists in the marine environment for several days, with its presence strongly linked to human population density, wastewater discharge rate, and efficacy of wastewater treatment. Shellfish bioaccumulate NoV and current post-harvest depuration is inefficient in its removal. While NoV can be inactivated by cooking (e.g. mussels), consumption of contaminated raw shellfish (e.g. oysters) represents a risk to human health. Consumption of contaminated food accounts for 3–11% of NoV cases in the UK (~74,000 cases/year), of which 16% are attributable to oyster consumption (11,800 cases/year). However, environmental and human factors influencing NoV infectivity remain poorly understood. Lack of standard methods for accurate quantification of infective and non-infective (damaged) NoV particles represent a major barrier, hampering identification of an appropriate lower NoV contamination limit for shellfish. Future management strategies may include shellfish quality assessment (at point of harvest or at point of supply) or harvesting controls. However, poor understanding of NoV inactivation in shellfish and the environment currently limits accurate apportionment and risk assessment for NoV and hence the identification of appropriate shellfish or environmental quality standards.     

An equivalence factor between CO2 avoidedemissions and sequestration – description andapplications in forestry

Concern about the issue of permanence andreversibility of the effects of carbon sequestrationhas led to the need to devise accounting methods thatquantify the temporal value of storing carbon that hasbeen actively sequestered or removed from theatmosphere, as compared to carbon stored as a resultof activities taken to avoid emissions. This paperdescribes a method for accounting for the atmosphericeffects of sequestration-based land-use projects inrelation to the duration of carbon storage. Firstly,the time period over which sequestered carbon shouldbe stored in order to counteract the radiative forcingeffect of carbon emissions was calculated, based onthe residence time and decay pattern of atmosphericCO₂, its Absolute Global Warming Potential. Thistime period was called the equivalence time, andwas calculated to be approximately 55 years. From thisequivalence time, the effect of storage of 1 tCO₂ for 1 year was derived, and found to besimilar to preventing the effect of the emission of0.0182 tCO₂. Potential applications of thistonne.year figure, here called the equivalencefactor, are then discussed in relation to theestimation of atmospheric benefits over time ofsequestration-based land use projects.