基于复式记账的土地资源资产核算与报表编制研究

借鉴会计学复式记账核算的优点,在国际资源核算体系的基础上,根据我国自然资源资产核算需求,提出土地资源资产核算的复式记账体系和报表编制框架。研究认为,基于复式记账的土地资源资产核算和报表编制要以“摸清家底、反映自然资源负债、提供土地资源审计和绩效考核信息”为目标,明确区、县级自然资源局为土地资源资产受托管理和进行土地资源资产核算与报表编制的核算单位。在界定土地资源资产、负债和权益相关概念的基础上,提出土地资源资产属性变化的核算内容和每次土地资源资产实物量变化必须遵循占补平衡的基本原则,进行过程核算。以YC县土地资源资产变化为例,对土地资源资产变化进行了基于复式记账的土地资源资产核算与报表编制实证研究,确定核算的事项类型和特征及其借贷核算流程,编制出土地资源资产负债表,并同时进行实物量核算和价值量核算的报表编制,结果表明:YC县土地资源资产实物量1485 km^2,2018年末价值量5639874.22万元、经济权益5271874.22万元、生态权益367991.6万元,土地资源负债8.40万元,通过土地资源资产用途调整,土地资源资产价值量增加21319.42万元,但在调整过程中,形成了土地资源负债0.07 km^2(8.4万元),在以后土地整治中需要增加园地。     

Hierarchical pre-positioning of emergency resources for a chemical industrial parks concentrated area

Accidents in chemical industrial parks always cause fateful damage which can be reduced greatly by providing emergency resources sufficiently and timely. One effective way to enhance the emergency response capacity and agility is by pre-positioning of emergency resources for the potential accidents. The Yangtze River Delta of China is a large region where a large number of chemical industrial parks are concentrated. According to the distributing characteristics of demand points in this region, a mathematical model of hierarchical pre-positioning of emergency resources is proposed to ensure that accidents in all chemical industrial parks in this region can be responded timely and effectively. Considering accident domino effect and minimizing the total cost, the model gives optimal decisions of pre-positioning emergency resources, including the location and inventory of depots. The innovative hierarchical pre-positioning method greatly reduces the total cost in the premise of sufficient preparation for supplying emergency resources. Finally, in a visual graph of the Yangtze River Delta, the model is applied and the result shows its applicability.     

Introducing a multi-variate classification method: Risky driving acceptance among different heterogeneous driver sub-cultures

Introduction: Heterogeneous driving populations with many different origins are likely to have various sub-cultures that comprise of drivers with shared driver characteristics, most likely with dissimilar traffic safety cultures. An innovative methodology in traffic safety research is introduced which is beneficial for large datasets with multiple variables, making it useful for the multi-variate classification of drivers, driving attitudes and/or (risky) driving behaviours. Method: With the application of multidimensional scaling analysis (MDS), this study explores traffic safety culture in the State of Qatar using a questionnaire and investigates the similarity patterns between the questionnaire items, aiming to classify attitudes towards risky driving behaviours into themes. MDS is subsequently applied to classify drivers within a heterogeneous driving sample into sub-cultures with shared driver characteristics and different risky driving attitudes. Results: Results show that acceptance of speeding is highest among the young Arabic students and acceptance of distraction and drivers’ negligence such as phone use and not wearing a seatbelt is highest among male Arab drivers. Acceptance of extreme risk-taking like intoxicated driving and red-light running is highest among South-Asian business drivers. Conclusion: It is important and practical to understand risky behavioural habits among sub-cultures and thereby focussing on groups of drivers instead of individuals, because groups are easier to approach and drivers within sub-cultures are found to influence each other. By indicating which groups of drivers are most likely to perform specific risky driving themes, it is possible to target these groups and effectively emphasise certain subsets of risky driving behaviours during training or traffic safety education. Practical Applications: This study provides guidance for the improvement of driver education and targeted traffic safety awareness campaigns, intending to make changes to attitudes and habits within specific driver sub-cultures with the aim to improve traffic safety on the longer term.     

Estimating Potential Climate Change Effects on the Upper Neuse Watershed Water Balance Using the SWAT Model

Climate change poses water resource challenges for many already water stressed watersheds throughout the world. One such watershed is the Upper Neuse Watershed in North Carolina, which serves as a water source for the large and growing Research Triangle Park region. The aim of this study was to quantify possible changes in the watershed’s water balance due to climate change. To do this, we used the Soil and Water Assessment Tool (SWAT) model forced with different climate scenarios for baseline, mid‐century, and end‐century time periods using five different downscaled General Circulation Models. Before running these scenarios, the SWAT model was calibrated and validated using daily streamflow records within the watershed. The study results suggest that, even under a mitigation scenario, precipitation will increase by 7.7% from the baseline to mid‐century time period and by 9.8% between the baseline and end‐century time period. Over the same periods, evapotranspiration (ET) would decrease by 5.5 and 7.6%, water yield would increase by 25.1% and 33.2%, and soil water would increase by 1.4% and 1.9%. Perhaps most importantly, the model results show, under a high emission scenario, large seasonal differences with ET estimated to decrease by up to 42% and water yield to increase by up to 157% in late summer and fall. Planning for the wetter predicted future and corresponding seasonal changes will be critical for mitigating the impacts of climate change on water resources.     

What matters for work engagement? A diary study on resources and the benefits of selective optimization with compensation for state work engagement

This diary study addresses the benefits of employees' daily use of selective optimization with compensation (SOC) for state work engagement. We hypothesized that day‐level SOC not only directly fosters work engagement but that SOC also reveals its beneficial effects for work engagement in interaction with both external and internal resources. Specifically, we proposed SOC substitutes for job control, role clarity, and state of being recovered, thus helping employees manage low daily levels of these resources. We tested our hypotheses with a sample of 138 employees who completed two daily surveys over a total of 545 workdays. Results of multilevel analyses revealed that SOC benefits work engagement in both proposed ways. First, day‐level SOC was positively related to state work engagement. Additionally, day‐level role clarity and state of being recovered predicted state work engagement, but day‐level job control did not. Second, SOC benefitted state work engagement by offsetting low levels of role clarity and being recovered, and by boosting job control in their respective relationships with work engagement. The results suggest that by using SOC at work, employees can actively enhance their own work engagement on a given workday. This knowledge provides promising starting points for the development of interventions.     

Shifting Baselines: Conveying Climate Change in Popular Music

Popular music is a generation-specific zeitgeist, while music affords otherwise unobtainable engagement with environmental themes. Despite being the most widespread form of music there is a paucity of scholarship on climate change vis-à-vis popular music. In turn, this article explores how popular music may provide a soundtrack that narrates the rapidity of contemporary biophysical change. Approaches of conveying versus communicating climate change in music are considered across a spectrum of musical forms, from contemporary and historical popular music to contemporary classical music and sound art. The article applies the framework of shifting baselines to music engaged with environmental change in order to formulate a closer relationship between objective and quantitative intergenerational biophysical change and subjective and qualitative socio-cultural change. To cease losing track of such inexorable degradation, the article speculates on future musical forms that may obviate such intergenerational myopia by conveying and/or communicating the unprecedented rapidity of biophysical change.     

好氧活性污泥中自养硝化细菌分离方法研究

分别采用琼脂平板、琼脂糖平板、水洗洋菜平板和硅胶平板分离培养城市污水处理厂好氧活性污泥中的硝化细菌。在相同的培养条件下,琼脂平板和水洗洋菜平板有杂菌生长;硅胶平板制作过程繁琐,培养后期出现失水性干裂;琼脂糖平板没有杂菌生长。通过对分离菌株的表观形态观察和NorB基因检测鉴定分离菌株,证明琼脂糖分离出了目的菌株,适合生长周期长的自养硝化细菌分离培养。     

自然资源、技术进步与环境库兹涅茨曲线

不可再生自然资源的约束和环境质量的不断恶化是经济可持续发展必须要面对的挑战。就环境问题而言,现实中一个特征事实是,在不同的收入水平下人们对环境质量的需求不同,只有当收入达到一定水平之后,人们才会注重生活质量的改善。基于现有研究,在考虑非再生自然资源的约束条件下,本研究将环境质量作为生产要素的一部分引入最优增长理论的分析框架,探讨了在环境污染和自然资源双重约束下的长期经济增长问题。在非再生自然资源和环境污染的双重约束下,本研究表明解决环境问题必须要采用的手段是促使技术进步的创新研发,因为技术进步是环境库兹涅茨曲线出现拐点的不可或缺的一个必要条件。在市场竞争的环境下,由于知识的非竞争性质使得研究部门的研究是次优的。因此,政府应当通过适当的财政政策和法制安排以激励私人投资者研究与开发新技术的积极性。     

城市再生资源利益相关者满意度评价模型及实证

城市再生资源的利用已成为世界各国谋求可持续发展的重要课题,而如何使城市再生资源利益相关者在其处理流程中达到各自的最大满意程度是实现其有效利用的重要途径,因此本文对城市再生资源利益相关者满意度进行了深入研究。本文首先构建了城市再生资源利益相关者满意度的评价指标体系,并且用G1法与熵值法的组合方式确定了指标体系的权重,然后以模糊数学原理为基础构建了利益相关者满意度的综合评价模型,对大连的城市再生资源利益相关者满意度进行了实证研究。结果显示,模糊综合评价适合城市再生资源利益相关者满意度的评价,而且评价结果与实际相符合。大连市六个方面的城市再生资源利益相关者满意度排序依次为:政府、社区、回收企业、加工企业、科研机构、消费者,同时也对满意度的结果进行了分析,找出了大连在发展中存在的问题,并提出了相应的发展策略,最后对评价模型的运用进行了总结。