生态足迹核算方法及其应用研究进展

近年来,生态足迹作为可持续发展的有效度量工具之一,获得了广泛关注。在参阅相关文献的基础上,系统总结了生态足迹核算方法及其应用特点和趋势,结果表明,（1）在核算方法上尚存争议,目前主要的核算方法有3种：传统土地足迹法;能值足迹法;投入产出足迹法。（2）从静态足迹核算朝时间序列足迹分析和动态情景足迹预测演化。（3）尽管在各个尺度上都有应用,但生态足迹目前仅被看作是交流工具,用于决策分析的意义不大。拓展其在企业及其产品系统的应用,将是其应用价值体现的一个突破口。（4）生态足迹作为一系列指标的一部分时,发挥作用更大。（5）生态足迹应加强与现有核算体系（如GDP）的衔接,增加其被决策者接纳的可能性。     

基于物质流分析的可持续发展方法探讨——以珠江三角洲为例

文章以珠江三角洲为例,选取区域物质总需求、区域过程总排放、区域总排放等指标,对珠江三角洲社会经济系统的物质流进行核算,结果表明:(1)珠江三角洲区域物质总需求、区域总排放年均递减率在7%以上,资源使用密度、单位GDP物质排放年均分别减少10.3%、11.4%。说明珠江三角洲产业结构开始升级,环境朝着利好方向发展。(2)隐藏流在各类相关指标中占有比例较高,占区域总排放的比例年均高达98%。说明推行减量化生产,提高物质利用率,进一步推动循环经济发展已迫在眉睫。(3)物质排放强度地域差异明显,惠州、肇庆、中山、江门历年均低于珠江三角洲平均水平,深圳、东莞远高于平均水平;IPAT分析显示,A呈上升趋势,T值呈逐年下降的趋势。总体来看,珠江三角洲发展循环经济具有极大的潜力,也具有极强的现实意义。     

后疫情时期全国碳市场政策对经济和排放的影响

新冠肺炎疫情暴发一年多以来,国际国内形势仍面临极大不确定性。疫情显著降低了短期排放水平,但是经济恢复政策和疫情发展形势的不确定使得对未来经济发展和碳排放的判断变得复杂,碳排放是否会反弹对实现《巴黎协定》目标造成挑战,已经投入运行的全国碳市场能多大程度发挥政策效果等问题值得关注。本文首先定量评估了疫情对经济和环境的短期和长期的影响,基于此分析疫情后全国碳市场政策的实施效果。结果显示:疫情造成中国经济活动以及碳排放短期显著下降,2020年中国全年的GDP增长较基准情景下降3.84%,能源消费和碳排放分别较基准情景下降4.47%和5.12%。但是,接下来的十年内,GDP会逐渐恢复至基准情景,累计碳排放较基准情景增加0.06%。在没有其他气候政策干预的情况下,疫情带来的短期减排效应不足以保障中国各项气候目标的实现,落实碳市场政策十分必要。疫情之后启动全国碳市场,可以促进投资、减少能源使用和碳排放,到2030年,能源消费将下降7.44%,碳排放下降10.49%,碳价为229.73元/t。国外疫情若在2021年还不能得到控制,将会继续影响中国的对外贸易,使得中国GDP损失略有提高,但不会改变国内疫情之后经济恢复的大趋势。     

衡阳市企业执行新企业会计准则情况的调查与分析

目前,新会计准则在我国上市公司中实施已有六年多时间,然而在我们衡阳市企业中的运用情况如何,企业的反映如何,在实施过程中有哪些问题和难题,这些都是普遍关注的问题.因此,为进一步了解新会计准则的实施情况,发现并解决实施过程中存在的问题和难题,课题组对衡阳市相关企业的新会计准则实施情况进行了调查和分析.参8.     

Assessment of a large watershed in Brazil using Emergy Evaluation and Geographical Information System

Humanity's future depends on the preservation of natural ecosystems that supply resources and absorb pollutants. Rural and urban productions are currently based on chemical products made from petroleum, which are responsible for high negative impacts on the Biosphere. In order to prevent those impacts, efficient public policies seeking for sustainable development are necessary. Aiming to assess the load on the environment (considering the gratuitous contributions of natural systems—a donor's perspective) due to human-dominated process, a scientific tool called Emergy Evaluation has been applied in different production systems, including crops and farms. However, there is still a lack of emergy studies in the context of watersheds, probably due to the difficulty of collecting raw data. The present work aims to carry out an assessment of Mogi-Guaçu and Pardo watershed, through the combined use of Emergy Evaluation and Geographical Information System. The agricultural and natural land uses were considered, while urban areas were excluded. Emergy flows (expressed in seJ ha⁻¹ yr⁻¹) obtained for all agricultural and natural land uses were expanded for the whole watershed and the emergy indices were calculated. The results show that the watershed has: low renewability (%R = 32%); low capture of natural resources through high external economic investment (EYR = 1.86); low dependence on natural resources (EIR = 1.16); and moderate load on the environment (ELR = 2.08). Considering a scenario where sugar-cane crops, orchards and pasture areas are converted from conventional to organic management, watershed's emergy performance improved, reaching a new renewability of 38%, but it is still not enough to be considered sustainable.     

Emergy analysis using US economic input-output models with applications to life cycles of gasoline and corn ethanol

A commonly encountered challenge in emergy analysis is the lack of transformity data for many economic products and services. To overcome this challenge, emergy analysts approximate the emergy input from the economy via a single emergy/money ratio for the country and the monetary price of economic inputs. This amounts to assuming homogeneity in the entire economy, and can introduce serious uncertainties in the results. This paper proposes and demonstrates the use of a thermodynamically augmented economic input-output model of the US economy for obtaining sector-specific emergy to money ratios that can be used instead of a single ratio. These ratios at the economy scale are more accurate than a single economy-wide emergy/money ratio, and can be obtained quickly for hundreds of economic products and services. Comparing sector-specific emergy/money ratios with those from conventional emergy studies indicates that the input-output model can provide reasonable estimates of transformities at least as a stop-gap measure until more detailed analysis is completed. A hybrid approach to emergy analysis is introduced and compared with conventional emergy analysis using life cycles of corn ethanol and gasoline as examples. Emergy and transformity data from the hybrid approach are similar to those from conventional emergy analysis, indicating the usefulness of the proposed approach. In addition, this work proposes the metric of return on emergy investment for assessing product alternatives with the same utility such as transportation fuels. The proposed approach and data may be used easily via web-based software.     

Human transformities in a global hierarchy: Emergy and scale in the production of people and culture

In emergy research, transformities are of fundamental importance. They are factors that are used to convert the inputs to a process into emergy. Once placed in emergy units, the inputs to any process can then be added together or compared. Furthermore, as a product of an emergy analysis, new transformities for outputs can be used in other analyses. By this process the collection of known transformities grows, and subsequent emergy analyses become more accurate. Human labor is often a critical input to an emergy analysis. Transformities for humans have only been roughly estimated based on education level, and should be judged as first approximations. This paper refines the existing values for human services, using similar techniques, but with some different assumptions. The result is a larger range of human transformities, expanded at both lower and upper ends that range from 7.53E4 to 7.53E13. There are many applications of this knowledge, from improving empirical studies to expositions of hierarchy that more reliably “locate” humans, economic production, and information within energy transformation hierarchies.     

Emergy analysis applied to the estimation of the recovery of costs for water services under the European Water Framework Directive

In this paper, the European Union's Water Framework Directive 2000/60/EC (WFD) that is intended to foster protection of water resources is examined, focusing on the improvement of ecological and chemical quality of surface and groundwater. The WFD includes the concept of full cost recovery (FCR) in accordance with the Polluter-Pays Principle, as one of the tools of an adequate and sustainable water resource management system. The WFD defines three different costs associated with water: resource costs (RC), financial costs (FC), and environmental costs (ECs).The FCR of water is examined from a biophysical perspective using emergy evaluation to: (1) establish resource values of water from different sources, (2) establish the full economic costs associated with supplying water, and (3) the societal costs of water that is used incorrectly; from which the resource costs, financial costs, and environmental costs, respectively, can be computed. Financial costs are the costs associated with providing water including energy, materials, labor and infrastructure. The emergy based monetary values vary between 0.15 and 1.73 €/m³ depending on technology. The emergy based, global average resource value (from which resource costs can be computed) is derived from two aspects of water: its chemical potential and its geopotential. The chemical potential monetary value of different sources such as rain, groundwater, and surface water derived from global averages of emergy inputs varies from 0.03 to 0.18 €/m³, depending on source, and the geopotential values vary from 0.03 to 2.40 €/m³, depending on location in the watershed. The environmental costs of water were averaged for the county of Spain and were 1.42 €/m³.Time of year and spatial location within the watershed ultimately influence the resource costs (computed from emergy value of chemical potential and geopotential energy) of water. To demonstrate this spatial and temporal variability, a case study is presented using the Foix watershed in northeastern Spain. Throughout the year, the resource value of water varies from 0.21 to 3.17 €/m³, depending on location within the watershed. It is concluded that FCR would benefit from the evaluation of resource costs using spatially and temporally explicit emergy accounting.     

Embodied energy and emergy evaluation of a typical biodiesel production chain in China

Biodiesel from non-grain feedstock has been considered as one of the proper substitutes for fossil fuels associated with a series of activities emerging in China in order to meet the resource shortage and develop the energy crops. This paper presents an ecological accounting framework based on embodied energy, emergy, and CO₂ emission for the whole production chain of biodiesel made from Jatropha curcas L. (JCL) oil. The energy and materials invested in and CO₂ emission from the whole process, including cropping, transportation, extraction, and production, are accounted and calculated. Also, E_mCO₂, the ratio of real CO₂ released to the emergy-based sustainability indicator per joule biodiesel, is proposed in this paper to present a new goal function for low-carbon system optimization. Finally, the results are compared with those of the bioethanol (wheat) production in Henan Province, China, and bioethanol (corn) production in Italy in view of the indices of embodied energy, emergy and CO₂ emissions and E_mCO₂.     

吕梁山连片贫困区南部水资源实物量表特征

为实现区域水资源的优化配置及区域经济、社会和水资源的协调持续发展,查明区域水资源实物量,选取水资源生态极为脆弱的吕梁山连片贫困区的南部地区,基于2008—2017年的水资源数据,编制区域水资源实物量表,分析水资源实物量的时空分布特征。结果表明：（1）吕梁山南部贫困区水资源实物存量在研究期内呈明显增加趋势,增长值（含重复计算量）高达6101×10⁴m³,其中地表水实物存量期间增长最快,地下水实物存量期间增长较慢;第一产业用水增加明显,这与区域高耗水的经果林大面积推广种植有关。（2）居民生活用水增长明显,人均生活用水量增加较快,居民生活用水是当地水资源实物存量变化的主要影响因素。（3）研究区各县水资源实物量空间分布差异大,县域间水资源平均存量最大相差3971.4 m³;单位面积平均水资源存量及单位面积平均水资源实际使用量均为隰县最多,吉县最少;隰县人均生活用水量最多,汾西县人均生活用水量最少。（4）实际用水量与水资源总量相关程度高,水资源的存量在一定程度上制约了水资源的实际使用量。研究结果对于区域水资源优化配置及吕梁山连片贫困区早日实现脱贫攻坚具有重要的科学指导意义。