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。     

污水再生利用的健康效益评价

本文通过水体中病原菌与疾病的剂量-健康反应关系、疾病与经济损失的健康反应-经济价值关系的建立,明确了疾病经济损失与水体污染之间的模型关系,并利用统计分析和人力资本法对疾病引起的直接和间接经济损失进行了量化分析,建立了健康效益的评价方法与模型,将其应用于西安市污水再生利用的健康效益评价,结果表明:全面的污水再生利用将给西安市带来1 089 051.70元/a的健康效益。     

城市大气污染的人力资本损失研究

从人均GDP的角度提出了修正人力资本法,分析了大气污染引起的过早死亡人力资本损失,分析了平均损失寿命年、人均GDP增长率和社会贴现率对人力资本损失的影响.并以2003年为基准年,估算出主要城市大气污染的人均人力资本损失大致在12～90万元/人之间.为评估我国城市大气污染的健康经济损失提供参考.     

基于生态足迹深度和广度的中国自然资本利用省际格局

自然资本利用的分类测度是可持续发展领域的前沿议题。基于改进的区域足迹深度和区域足迹广度两项指标,分析了2008年中国自然资本利用的省际格局,并对30个省级行政区(由于数据所限,不含西藏、香港、澳门、台湾)进行了聚类划分。结果表明:①存量资本与流量资本的利用状况具有显著的地域互补性,存量资本消耗水平由西向东呈递增态势,而流量资本占用水平由西向东则呈递减态势;②30个省份的自然资本利用状况聚为4类,包括重度利用型1个,中度利用型17个,轻度利用型4个,相对滞后型8个;③自然资本利用的省际格局具有明显的地域集聚性,东部和中部地区以中度利用型为主,西北地区以相对滞后型为主,西南地区以轻度利用型为主。研究表明,自然资本利用省际格局的形成,受资源禀赋、经济水平、土地利用、产业布局等诸多因素影响。应结合各省的具体特点及所处的格局类型,因地制宜地推行自然资本分区管理。     

贵州省水土流失中土壤侵蚀经济损失估值

利用环境经济学的基本原理和方法 ,针对贵州省土壤侵蚀严重的现状 ,选择了土壤侵蚀造成的N、P、K及泥沙滞留、淤积 5种实物型损失作为衡量土壤侵蚀经济损失的指标 ,从场内损失与场外损失 2个方面估算出贵州省土壤侵蚀经济损失的货币化结果 ,并把土壤侵蚀经济损失的货币化值与经济建设的主要指标进行对比 ,以反映贵州省土壤侵蚀经济损失的程度 ,并阐明了一些过去尚未弄清的有关土壤侵蚀经济损失方面的概念。     

Not if,but when we need resilience in the workplace

Workplace resilience is a necessity for organizations and employees given it assists them in overcoming adversity and ultimately succeeding. However, organizational scholars have largely overlooked this construct. In this Incubator, we briefly summarize extant research on workplace resilience to highlight opportunities for theory building and advancement of empirical research. Copyright © 2015 John Wiley & Sons, Ltd.     

Cost‐Effectiveness of Using Small Vertebrates as Indicators of Disturbance

In species‐rich tropical forests, effective biodiversity management demands measures of progress, yet budgetary limitations typically constrain capacity of decision makers to assess response of biological communities to habitat change. One approach is to identify ecological‐disturbance indicator species (EDIS) whose monitoring is also monetarily cost‐effective. These species can be identified by determining individual species’ responses to disturbance across a gradient; however, such responses may be confounded by factors other than disturbance. For example, in mountain environments the effects of anthropogenic habitat alteration are commonly confounded by elevation. EDIS have been identified with the indicator value (IndVal) metric, but there are weaknesses in the application of this approach in complex montane systems. We surveyed birds, small mammals, bats, and leaf‐litter lizards in differentially disturbed cloud forest of the Ecuadorian Andes. We then incorporated elevation in generalized linear (mixed) models (GL(M)M) to screen for EDIS in the data set. Finally, we used rarefaction of species accumulation data to compare relative monetary costs of identifying and monitoring EDIS at equal sampling effort, based on species richness. Our GL(M)M generated greater numbers of EDIS but fewer characteristic species relative to IndVal. In absolute terms birds were the most cost‐effective of the 4 taxa surveyed. We found one low‐cost bird EDIS. In terms of the number of indicators generated as a proportion of species richness, EDIS of small mammals were the most cost‐effective. Our approach has the potential to be a useful tool for facilitating more sustainable management of Andean forest systems. Rentabilidad del Uso de Pequeños Vertebrados como Indicadores de Perturbaciones     

Pesticide use and health outcomes: Evidence from agricultural water pollution in China

By linking provincial pesticide usage reports from several Chinese statistical yearbooks (1998-2011) with the Chinese Longitudinal Healthy Longevity Survey (1998-2011), this study provides new evidence that pesticides adversely affect health outcomes via drinking water exposure. We follow a difference-in-difference-in-differences framework to compare health outcomes between people who drink surface water and ground water in regions with different intensities of rice pesticide use before and after 2004, when China shifted from taxing agriculture to subsidizing agricultural programs. The results indicate that a 10% increase in rice pesticide use unfavorably alters a key medical disability index (Activities of Daily Living or ADL) by 1% for rural residents 65 and older. This is equivalent to 2.13 and 0.64 million dollars in medical and family care costs, respectively. Further, we provide suggestive evidence of an intergenerational transfer of caring burden by showing pesticide use reduces out-migration of the offspring in affected households. The results are robust to a variety of robustness checks and falsification tests.     

轮作休耕对劳动力转移的影响——以河北、甘肃、云南三省为例

近年来,中国耕地的不合理利用引发了一系列严重的问题,为此国家提出“探索实行耕地轮作休耕制度试点”这一重要举措。劳动力是农业的主要生产要素,归纳总结农户休耕和劳动力转移的情况,准确掌握休耕面积对劳动力转移产生的影响,对进一步推动国家轮作休耕政策、现代化发展和城镇化具有重要的战略意义。基于此,利用河北、甘肃、云南三省六县1542户农户家庭的相关调研数据,对农户休耕、劳动力转移等情况进行了分析,并运用Tobit回归模型定量分析农户休耕面积对劳动力转移数量的影响。研究结果表明：（1）研究区内农户休耕比例与户均休耕面积存在差异,且休耕比例与户均休耕面积大小均为甘肃省>云南省>河北省。（2）研究区内有62.97%的家庭存在劳动力转移现象,且休耕农户劳动力转移数量远超未休耕农户。（3）核心变量休耕面积对劳动力转移存在显著的正向影响;控制变量中,农户家庭总人口、户主性别、劳动力受教育水平、医疗支出、住宅距公路距离和劳均工资对劳动力转移存在显著的正向影响,而家庭抚养比则对劳动力转移存在显著的负向影响。     

家具行业挥发性有机物治理成本及排污权交易价格估算

佛山市顺德区工业VOCs污染问题突出,以中小企业为主的家具行业排放是第二大来源(17%),因此,顺德区率先在广东省开展了家具行业VOCs排污权交易试点工作.本文以区内木质家具行业为例,研究了排污权交易定价方法,得到VOCs平均污染治理成本(5363.26元·t~(-1)·a~(-1))并将其作为排污权交易的初始价格,之后运用多级模糊综合评价法计算的地区调整系数(γ=1.47)进行修正,得到最终参考交易价格(7883.99元·t~(-1)·a~(-1)).该价格与2016年交易底价(8000元·t~(-1)·a~(-1))偏差较小(1.45%).本文还开发了内置核心算法的挥发性有机物排污权交易辅助定价工具,综合利用数据库中企业基本信息、挥发性有机物排放数据等,为排污权交易定价提供辅助决策服务.