Emergy analysis of the recycling options for construction and demolition waste

Construction and demolition (C&D) waste is becoming a major contributor to environmental pollution. In Shanghai, China, the quantity of C&D waste is 2.11E+07 t/yr, which accounts for 45% of the total quantity of solid waste. There has been a growing promotion of recycling C&D waste as an effective way to solve this waste problem. However, the evaluation of the efficiency of recycling C&D waste as a potential source of resources is largely based on traditional economic analysis. The economic analysis emphasizes money instead of the harmony between economic benefit and environmental effects. There is a need for a new strategic approach to investigate the efficiency of recycling C&D waste to achieve the integration between economic, social and environmental effects. Emergy theory can be employed to analyze different recycling options for C&D waste. With reference to the Chinese construction industry, this paper demonstrates that the close-loop recycling option is better than the open-loop recycling option for C&D waste in terms of the integration of social, environmental and sustainable aspects. To evaluate different technology solutions for C&D waste recycling, the emergy theory and method is not limited to a cost-benefit balance but can include economic, social, environmental and sustainable effects.     

含外来电的崇明县能源碳排放核算研究

能源消耗是中国最主要的碳排放源,而地方政府是碳管理的基层行政单元,因此,有效控制区域的能源碳排放是碳减排工作的重中之重。区域消耗的能源中,外来电是缓解当地用电压力的重要措施,但一般外来电引起的碳排放易被忽视。将外来电导致的碳排放纳入区域能源碳排放核算体系内,利用部门分析和范围分析法建立了包含外来电分析的能源碳排放核算系统,以上海市崇明县为例进行了应用。研究表明：（1）2000～2009年崇明的能源碳排放增长较快,由181万t增至477万t（CO2当量）;(2）碳排放总量的8212%来自3个部门：工业、建筑业和生活部门;(3）2009年,购买电力导致的间接碳排放达2316%,体现了实施碳管理时考虑外来电力的必要性     

Review and appraisal of concept of sustainable food production systems

Environmental degradation, competition for resources, increasing food demands, and the integration of agriculture into the international economy threaten the sustainability of many food production systems. Despite these concerns, the concept of sustainable food production systems remains unclear, and recent attempts to appraise sustainability have been hampered by conceptual inconsistencies and the absence of workable definitions. Six perspectives are shown to underpin the concept. Environmental accounting identifies biophysical limits for agriculture. Sustained yield refers to output levels that can be maintained continuously. Carrying capacity defines maximum population levels that can be supported in perpetuity. Production unit viability refers to the capacity of primary producers to remain in agriculture. Product supply and security focuses on the adequacy of food supplies. Equity is concerned with the spatial and temporal distribution of products dervied from resource use. Many studies into sustainable agriculture cover more than one of these perspectives, indicating the concept is complex and embraces issues relating to the biophysical, social, and economic environments. Clarification of the concept would facilitate the development of frameworks and analytical systems for appraising the sustainability of food production systems. LRRC Contribution No. 90–46.     

ACCOUNTING AND REPAYMENT PROVISIONS OF THE PICK-SLOAN MISSOURI BASIN PROGRAM1

ABSTRACT: The accounting and repayment practices employed by the Water and Power Resources Service (WPRS) greatly distort the actual resource allocation process and the ultimate repayment to the Federal Treasury. Through a series of transfers of capital repayment obligations to future development with modest or no interest charges, the repayment is reduced to only a fraction of the amount implied. In the case of the Pick-Sloan Missouri Basin Program, the public subsidy of hydroelectric power is estimated to be $2 for every $1 of repayment. For irrigation investment, the direct repayment to the Federal Treasury is less than 10 percent of the annualized cost of the public investment, with irrigators repaying at a rate of less than $0.03 for every dollar of public expenditure.     

会计信息失真与公司治理结构

会计信息质量问题是我国资本市场健康发展的重要因素之一,但信息的不真实在上市公司中一直存在,其原因是多方面的.投资者需要真实相关的会计信息,而会计信息系统又处于公司治理结构的控制之中,因此,要保证会计信息的真实,必须优化和完善公司治理结构,从而达到提高会计信息质量,提高投资者信心,保持资本市场稳定繁荣的目的.     

关于焦化行业CO2排放核算方法的探讨

本文分析了适用于焦化行业通用CO₂排放核算方法,在此基础上结合我国焦化行业工艺和原料的特征,采用排放因子法和物料衡算法等两种方法对10家典型焦化企业CO₂排放进行核算。结果表明:物料衡算法能很好地反映不同类型焦化企业的排放特征;排放因子法对我国独立焦化企业存在碳排放量系统性高估的可能。为此,建议我国焦化企业可借鉴德国焦化企业的碳核算经验,采用碳平衡法对不同类型的焦化企业(单元)的碳排放量进行核算,并完善相关的统计和监测技术。     

长三角重点生态功能县域生态资产损益核算

限制开发的重点生态功能县域承担着生态保护与经济发展双重使命,如何实现生态与发展互促共进及生态产品价值化是当前面临的极大难点,生态资产损益核算为量化区域资源有偿使用、生态保护修复、生态文明绩效评价等提供了有效途径。以浙江省嵊州市作为长三角地区重点生态功能区的典型县域,基于栅格尺度评估了近20年生态资产存量与流量时空动态变化,并利用地理探测器结合人类活动类型监测分析了生态资产损益的驱动因素。结果表明：2000—2018年,由于森林生态资产质量降低及面积减少,嵊州市近60%区域的生态资产存量呈减少趋势,而生态资产流量总价值与单位面积价值均增益10%以上。相对于自然因素,社会经济因素对嵊州市生态资产损益平均贡献度更大,为17%。县域城镇化导致粮食供给轻微减损,70%以上乡镇生态资产增益,特别是石璜镇生态保护成效较突出。     

Exploring full cost accounting approach to evaluate cost of MSW services in India

Municipal solid waste (MSW) services of developing countries often suffer due to the lack of financial and operational autonomy, scientific approach, and adequate levels of resources. The solid waste management (SWM) practices of developed countries are benefited in cost and efficiency due to the participation of private players and sound financial management. However, developing economies depend on local municipalities to own and operate SWM services amidst structural and financial inefficiency. With the demands of augmenting efficient and cost-effective SWM services to the expanding population of cities and towns of newly industrialized nations on the rise, the municipalities in these countries are under pressure to adopt ways and means that can support efficient utilization of resources and improved decision-making capabilities. This research article reflects the current state of the MSW services in India and explores full cost accounting (FCA) framework in its ability to generate information on cost-related aspects and sustainable deployment of resources. Lastly, the extensibility of FCA is tested by integrating externalities of MSW services.     

基于双系统理论的消费者价格判断决策模型

参考价格理论是构建价格判断模型的传统理论,其价格判断模型是一种典型的推理性模型.根据双系统理论,人们的决策应是推理性和直觉性两类过程的交互作用,心理账户理论正是描述直觉性决策的基本理论之一.构建了基于参考价格与心理账户的双系统价格判断决策模型,对不同心理账户数据进行分析发现,被试者的目标价格决策过程具有显著差异.     

资源核算及其纳入国民经济核算体系初步研究

实施资源核算并将其纳入国民经济核算体系是保障和促进国民经济持续、稳定、协调发展的重要措施之一。本文论述了对这一问题初步研究的基本思路、框架、方法,并以1988年我国森林资源状况为研究范例,说明了核算方法的具体应用。