The Organizational and Operational Boundaries of Triple Bottom Line Reporting: A Survey

This article responds to Gray’s (2002) call for normative research on social and environmental accounting (SEA) and Parker’s (2005) call for active engagement in the process of designing SEA systems. More specifically, our investigation focuses on the study of boundary setting for triple bottom line (TBL) reporting, an issue that has been given more attention by practitioners than by researchers. The study reviews the consequences of boundary setting for the discharge of organizational accountability, from which it develops a framework to investigate TBL reporting boundaries and then reports on an empirical survey of best practice. It concludes that organizations are strategically setting and disclosing their boundaries instead of discharging their accountability and argues that such strategies have far-reaching consequences, because reporting boundaries are not only reflective of organizations but also have a constitutive role in their definition. A further consequence is that it calls into question the use of voluntary labeling, such as “in accordance” with Global Reporting Initiative; one implication being that further research into technical developments in TBL reporting could contribute to the discharge of organizational accountability.     

Heterogeneous Traffic Induced Effects on Vertical Dispersion Parameter in the Near Field of Roadways - a Wind Tunnel Study

The varying traffic parameters such as traffic volume, speed, shape and size, and terrain roughness conditions play a vital role on dispersion of pollutants in the near field of roadways. Simulation experiments were carried out in the Environmental Wind Tunnel (EWT) to evaluate the traffic induced effects on vertical dispersion parameter (σ _z ) for heterogeneous traffic conditions in the near field of roadways for evaluating the effect of variations in traffic volume, terrain roughness condition and approaching wind direction. The model vehicle movement system was fabricated and made operational in the EWT, which allowed the variation in traffic volume, speed and wind road inclination. Sixty-six hydrocarbon tracer experiments were performed to evaluate σ _z in the near field of roadways for variable traffic volume, three terrain roughness conditions and two approaching wind directions (i.e., 90° and 60°). The values of σ _z for heterogeneous traffic conditions were found to be higher for low roughness conditions in comparison to other two higher roughness conditions for various traffic volumes and approaching wind directions. This revised version was published online in July 2006 with corrections to the Cover Date.     

废水中有机污染指标监测方法的选择

综合考察了废水中各种有机污染物综合指标的测试对象、干扰、准确度、精确度及其分析测试技术等各种因素 ,对实现其自动化连续测量的影响。针对某些监测技术产生的严重二次污染问题 ,提出了绿色 (清洁 )监测技术的概念。文章认为在重点废水污染源安装在线监测系统实行总量控制的过程中 ,应避免使用造成严重二次污染的 CODCr在线监测仪 ,而应当采用臭氧氧化法在线监测仪 ,或其他综合指标 ,如 TOC     

铁路车务系统安全保障体系研究

以分析铁路车务系统安全管理现状为出发点,提出了"红线"管理理论,运用系统安全理论,构建了铁路车务系统安全保障体系框架,具体包括安全预防体系和应急响应体系两部分,并且分别从理论、技术和"红线"管理理论三方面进行了分析。     

国际经验对我国生态保护红线管理的启示

中国在2011年正式提出生态保护红线战略,其主要目的是识别出最重要的生态系统,并实施严格保护。作为促进生态文明建设重要内容之一的生态保护红线的管理工作就显得尤其重要。美国和日本对生态保护地的管理形成了完善的法律法规体系,适合自身的机构管理体制,可持续的科学分区管理。欧盟则形成了纵横结合的生态网络管理体制。通过学习与借鉴美国、日本和欧盟对生态保护地的管理特点和经验,针对我国现行的生态保护红线管理存在的法规制度不完善以及管理部门不协同等问题,提出出台红线管理办法、对接空间规划强化管理工作、制定可持续性分区管理体制、构建以环境准入清单为抓手的纵横结合的管理监督体系等建议。     

电力线路与燃气管道交叉跨越点雷击事故防护研究

针对临近杆塔接地网的管道过电压及防护问题,采用CDEGS仿真计算软件建立电力杆塔接地网及临近燃气管道结构模型,研究杆塔与管道间距、土壤电阻率和接地排流线等因素对管道过电压的影响;并提出通过优化电力杆塔接地网外延射线结构降低管道过电压的改造方案。研究结果表明:管道上的雷击过电压受散流间距、土质条件等因素的影响,并基本呈现线性关系;管道增设排流设施后,过电压减小;接地网外延射线结构改造后管道过电压抑制作用明显。研究结果可为实际燃气管道安全防护及电力设计施工提供理论参考。     

电气线路贯穿孔口防火封堵应用现状研究

电气火灾是目前国内发生频次最高、危害最大的火灾类型。为了防止电气线路火灾导致的火势蔓延和发展,需做好电气线路贯穿孔口的防火封堵。本文通过分析电气线路的火灾原因和火灾危害性,提出开展电气线路防火封堵的必要性。并结合电气线路贯穿孔口防火封堵的应用现状、相关规范要求及国内外研究现状,指出电气防火封堵目前存在的问题。     

榄普一线500kV线路取消架空地线防雷性能分析

榄普一线500 k V线路由于地线覆冰严重,多次出现线路跳闸、地线断裂等事故,因此需要将架空地线取消。结合行波法和ATP-EMTP电磁暂态分析,对取消地线前后榄普一线的耐雷强度进行了仿真计算。计算结果表明,取消地线后雷击基本都变为绕击,并且绕击耐雷强度和反击耐雷强度均有所降低,需要采用其他防雷措施进行保护。     

Numerical investigation of flow erosion and flow induced displacement of gas well relief line

High-pressure particle-laden gas flow should be discharged through relief line of gas well timely to ensure safe test and exploitation. Erosion and vibration usually take place on the bend in relief lines, bringing a potential safety hazard to field operation. The majority of this paper investigates the factors affecting the erosion of bend and displacement of relief line in the downstream of bend using the computational fluid dynamics (CFD) methodology. A three-dimensional elbow pipe is selected as computational domain in this investigation. The kinematics and trajectory of discrete solid particles and liquid droplets are described by discrete phase model (DPM) while the hydrodynamic characteristics of continuous phase are obtained based on Reynolds-Averaged-Navier-Stokes (RANS) equations. An empirical erosion model is employed to predict the erosion rate of bend, and a fluid–structure interaction (FSI) model is adopted to calculate the displacement of relief line. The effects of types of multiphase flow (such as gas–solid two-phase flow and gas–liquid–solid three-phase flow), inlet flow rate and pipe diameter on erosion and displacement are discussed. The results show that large displacement and severe erosion present with large inlet flow rate in minor diameter pipe. The increase in liquid droplet content has less effect on flow erosion than that by the same increase in sand particle content.     

Experimental Assessment of Atmospheric Ammonia Dispersion and Short Range Dry Deposition in a Maize Canopy

In order to study the effect of thevegetation structure on atmospheric ammonia(NH₃) dispersion and deposition, anexperiment was set up near Paris, in July 1997.Between 12 and 162 m downwind of a 200 m line-source releasing 600 to 1200 g NH₃hr^-1placed at the top of a maize canopy, NH₃concentration was measured, within and above thecanopy, with a set of 30 active, acid-coateddenuders over periods of 2 to 3 hr. Eight datasets were collected over a one-month period.NH₃ concentration decreased sharply withdistance to the source, from up to800 g NH₃ m^-3 at 12 m, to lessthan 10 g NH₃ m^-3 at 162 m andshowed strong vertical gradients. Within thecanopy, the concentration scaled using thefriction velocity, the canopy height, and thesource strength, exhibited a universal power lawrelationship as a function of the normaliseddownwind distance from the source. A mass balancemethod and a resistance model approach were usedas independent estimates of the cumulateddeposition at 162 m downwind from the source,which range between 1 and 29% of the emittedNH₃. Both methods agreed approximately inmagnitude. A sensitivity analysis showed that thecuticular uptake and the compensation point aremajor parameters that needs to be bettercharacterised under high NH₃ concentrationif one wants to improve NH₃ short-rangedeposition modelling.