我国油气企业环境会计核算及信息披露的探讨

在国民经济中占有主导地位的油气企业同时也是造成环境污染的主体之一。因此,建立油气企业环境会计制度有极其重要的现实意义。文章针对我国油气企业环境会计制度应用现状,运用环境会计基本理论,对企业环境会计核算方法及信息传播模式进行了探讨,以期为油气企业环境会计制度的实施提供一些理论依据和具体方法,推动油气企业环境会计制度的发展。     

论我国绿色会计理论体系的构建

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.     

Impact of Human Activities on Carbon Dioxide (CO<Subscript>2</Subscript>) Emissions: A Statistical Analysis

Summary The balance of evidence suggests a perceptible human influence on global ecosystems. Human activities are affecting the global ecosystem, some directly and some indirectly. If researchers could clarify the extent to which specific human activities affect global ecosystems, they would be in a much better position to suggest strategies for mitigating against the worst disturbances. Sophisticated statistical analysis can help in interpreting the influence of specific human activities on global ecosystems more carefully. This study aims at identifying significant or influential human activities (i.e. factors) on CO₂ emissions using statistical analyses. The study was conducted for two cases: (i) developed countries and (ii) developing countries. In developed countries, this study identified three influential human activities for CO₂ emissions: (i) combustion of fossil fuels, (ii) population pressure on natural and terrestrial ecosystems, and (iii) land use change. In developing countries, the significant human activities causing an upsurge of CO₂ emissions are: (i) combustion of fossil fuels, (ii) terrestrial ecosystem strength and (iii) land use change. Among these factors, combustion of fossil fuels is the most influential human activity for CO₂ emissions both in developed and developing countries. Regression analysis based on the factor scores indicated that combustion of fossil fuels has significant positive influence on CO₂ emissions in both developed and developing countries. Terrestrial ecosystem strength has a significant negative influence on CO₂ emissions. Land use change and CO₂ emissions are positively related, although regression analysis showed that the influence of land use change on CO₂ emissions was still insignificant. It is anticipated, from the findings of this study, that CO₂ emissions can be reduced by reducing fossil-fuel consumption and switching to alternative energy sources, preserving exiting forests, planting trees on abandoned and degraded forest lands, or by planting trees by social/agroforestry on agricultural lands.     

ORIGIN AND TRANSPORT OF DISSOLVED CHEMICALS IN A KARST WATERSHED,SOUTHWESTERN ILLINOIS1

ABSTRACT: An extensive base of water quality information emphasizing the effects of land use and hydrology was obtained in the karstified Fountain Creek watershed of southwestern Illinois to help resolve local water quality issues. Agrichemicals dominate the loads of most water quality constituents in the streams and shallow karstic ground water. Only calcium (Ca), magnesium (Mg), Aluminum (A1), and sulfate (SO₄) ions are predominantly derived from bedrock or soils, while agrichemicals contribute most of the sodium (Na), potassium (K), chlorine (Cl), nitrate (NO₃), fluorine (F), phosphorus (P), and atrazine. Concentrations of individual ions correlate with discharge variations in karst springs and surface streams; highly soluble ions supplied by diffuse ground water are diluted by high flows, while less soluble ions increase with flow as they are mobilized from fields to karst conduits under storm conditions. Treated wastewater containing detergent residues dominates the boron load of streams and provides important subordinate loads of several other constituents, including atrazine derived from the Mississippi River via the public water supply. Average surface water concentrations at the watershed outlet closely approximate a 92:8 mixture of karst ground water and treated wastewater, demonstrating the dominance of ground water contributions to streams. Therefore the karst aquifer and watershed streams form a single water quality system that is also affected by wastewater effluent.     

WATER QUALITY IMPROVEMENT PROGRAM EFFECTIVENESS FOR CARBONATE AQUIFERS IN GRAZED LAND WATERSHEDS1

ABSTRACT: Water quality indicators of two agriculturally impacted karst areas in southeastern West Virginia were studied to determine the water quality effects of grazing agriculture and water quality trends following initiation of water quality improvement programs. Both areas are tributaries of the Greenbrier River and received funding for best management practices under the President's Initiative for Water Quality and then under the Environmental Quality Incentives Program (EQIP). After 11 years of study there was little evidence to suggest that water quality improved in one area. Three and a half years of study in the other area showed little evidence of consistent water quality improvement under EQIP. Lack of consistent water quality improvement at the catchment scale does not imply that the voluntary programs were failures. Increased livestock numbers as a result of successful changes in forage management practices may have overridden water quality improvements achieved through best management practices. Practices that target well defined contributing areas significantly impacting aquifer water quality might be one way to improve water quality at catchment scales in karst basins. For example, a significant decrease in fecal coliform concentrations was observed in subterranean drainage from one targeted sinkhole after dairy cattle were permanently excluded from the sinkhole.     

BIOECONOMIC ANALYSIS OF SELECTED CONSERVATION PRACTICES ON SOIL EROSION AND FRESHWATER FISHERIES1

ABSTRACT: Farmers can generate environmental benefits (improved water quality and fisheries and wildlife habitat), but they may not be able to quantify them. Furthermore, farmers may reduce their incomes from managing lands to produce these positive externalities but receive little monetary compensation in return. This study simulated the relationship between agricultural practices, water quality, fish responses to suspended sediment and farm income within two small watersheds, one of a cool water stream and one of a warm water stream. Using the Agricultural Drainage and Pesticide Transport (ADAPT) model, this study related best management practices (BMPs) to calculated instream suspended sediment concentrations by estimating sediment delivery, runoff, base flow, and streambank erosion to quantify the effects of suspended sediment exposure on fish communities. By implementing selected BMPs in each watershed, annual net farm income declined $18,000 to $28,000 (1 to 3 percent) from previous levels. “Lethal” fish events from suspended sediments in the cool water watershed decreased by 60 percent as conservation tillage and riparian buffers increased. Despite reducing suspended sediments by 25 percent, BMPs in the warm water watershed did not reduce the negative response of the fisheries. Differences in responses (physical and biological) between watersheds highlight potential gains in economic efficiency by targeting BMPs or by offering performance based “green payments.”     

DRY AND WET WEATHER FLOW NUTRIENT LOADS FROM A LOS ANGELES WATERSHED1

Effective watershed management requires an accurate assessment of the pollutant loads from the associated point and nonpoint sources. The importance of wet weather flow (WWF) pollutant loads is well known, but in semi‐arid regions where urbanization is significant the pollutant load in dry weather flow (DWF) may also be important. This research compares the relative contributions of potential contaminants discharged in DWF and WWF from the Ballona Creek Watershed in Los Angeles, California. Models to predict DWF and WWF loads of total suspended solids, biochemical oxygen demand, nitrate‐nitrogen, nitrite‐nitrogen, ammonia‐nitrogen, total Kjeldahl nitrogen, and total phosphorus from the Ballona Creek Watershed for six water years dating from 1991 to 1996 were developed. The contaminants studied were selected based on data availability and their potential importance in the degradation of Ballona Creek and Santa Monica Bay beneficial uses. Wet weather flow was found to contribute approximately 75 percent to 90 percent of the total annual flow volume discharged by the Ballona Creek Watershed. Pollutant loads are also predominantly due to WWF, but during the dry season, DWF is a more significant contributor. Wet weather flow accounts for 67 to 98 percent of the annual load of the constituents studied. During the dry season, however, the portion attributable to DWF increases to greater than 40 percent for all constituents except biochemical oxygen demand and total suspended solids. When individual catchments within the watershed are considered, the DWF pollutant load from the largest catchment is similar to the WWF pollutant load in two other major catchments. This research indicates WWF is the most significant source of nonpoint source pollution load on an annual basis, but management of the effects of the nonpoint source pollutant load should consider the seasonal importance of DWF.     

MODELING THE DISTRIBUTION OF DIFFUSE NITROGEN SOURCES AND SINKS IN THE NEUSE RIVER BASIN OF NORTH CAROLINA,USA1

This study quantified nonpoint source nitrogen (NPS‐N) sources and sinks across the 14,582 km² Neuse River Basin (NRB) located in North Carolina, to provide tabular data summaries and graphic overlay products to support the development of management approaches to best achieve established N reduction goals. First, a remote sensor derived, land cover classification was performed to support modeling needs. Modeling efforts included the development of a mass balance model to quantify potential N sources and sinks, followed by a precipitation event driven hydrologic model to effectively transport excess N across the landscape to individual stream reaches to support subsequent labeling of transported N values corresponding to source origin. Results indicated that agricultural land contributed 55 percent of the total annual NPS‐N loadings, followed by forested land at 23 percent (background), and urban areas at 21 percent. Average annual N source contributions were quantified for agricultural (1.4 kg/ha), urban (1.2 kg/ha), and forested cover types (0.5 kg/ha). Nonpoint source‐N contributions were greatest during the winter (40 percent), followed by spring (32 percent), summer (28 percent), and fall (0.3 percent). Seasonal total N loadings shifted from urban dominated and forest dominated sources during the winter, to agricultural sources in the spring and summer. A quantitative assessment of the significant NRB land use activities indicated that high (greater than 70 percent impervious) and medium (greater than 35 percent impervious) density urban development were the greatest contributors of NPS‐N on a unit area basis (1.9 and 1.6 kg/ha/yr, respectively), followed by row crops and pasture/hay cover types (1.4 kg/ha/yr).     

PREDICTING FECAL COLIFORM BACTERIA LEVELS IN THE CHARLES RIVER,MASSACHUSETTS, USA1

In Massachusetts, the Charles River Watershed Association conducts a regular water quality monitoring and public notification program in the Charles River Basin during the recreational season to inform users of the river's health. This program has relied on laboratory analyses of river samples for fecal coliform bacteria levels, however, results are not available until at least 24 hours after sampling. To avoid the need for laboratory analyses, ordinary least squares (OLS) and logistic regression models were developed to predict fecal coliform bacteria concentrations and the probabilities of exceeding the Massachusetts secondary contact recreation standard for bacteria based on meteorological conditions and streamflow. The OLS models resulted in adjusted R²s ranging from 50 to 60 percent. An uncertainty analysis reveals that of the total variability of fecal coliform bacteria concentrations, 45 percent is explained by the OLS regression model, 15 percent is explained by both measurement and space sampling error, and 40 percent is explained by time sampling error. Higher accuracy in future bacteria forecasting models would likely result from reductions in laboratory measurement errors and improved sampling designs.     

超高强度钻杆低温断裂性能及裂纹扩展特征研究

超高强度钻杆在冬季低温环境下容易发生脆性断裂事故,为了从断裂力学角度揭示其冷脆现象的本质,采用ZBC2302-D型示波冲击试验机,获得了不同温度下超高强度钢在冲击断裂过程中的力-位移曲线,并对比分析了冲击功、起裂功和裂纹扩展功之间的变化关系。采用国家标准GB 4161—2007中的计算公式,计算了冲击试样的裂纹扩展量Δa和阻抗应力强度因子K_R;同时,引入K_R阻力曲线,得到超高强度钻杆在不同温度下的剩余强度图。结果表明,当冲击试样开始出现裂纹时,随温度降低,钻杆的初始起裂应力有所增加,出现硬化现象。当钻杆出现一定长度的裂纹时,随温度降低,阻抗应力强度因子越来越小,而且降低速度越来越快,剩余强度也表现出相同的变化趋势。随温度降低,材料抵抗裂纹扩展的能力逐渐下降,表明钻杆在低温下更容易断裂。