A comparative review of coastal conservation policies in France, and England and Wales

In Europe, Britain was relatively early in being aware of the necessity of conserving natural coastal sites, though not as early as The Netherlands. In the 1960s and 1970s, increasing economic and tourist pressures in Europe prompted measures geared to the protection of other coasts in Europe. The promptness of the British reaction was a result of a sensitive public opinion and of powerful private trusts (National Trust with Enterprise Neptune) rather than of a commitment by the Government. In France a specific organization, in part inspired by the British principle, was set up. However, the French system is based much more on a public authority, theConservatoire de l’Espace Littoral et des Rivages Lacustres and on legislation (Coastal Law of 1986). Although very different in the beginning, French and British conservation politics today show many similarities, along with the similarities in the concerns of both countries.     

生态经济与环境会计

阐述了生态经济的概念；提出了在生态经济发展中要压缩经济泡沫，将环境退化影响纳入宏观经济核算体系中；而对环境的有效控制，需要一个宏观与微观衔接的核算体系，在完善环境资源市场的基础上构建环境会计体系。     

上市公司会计数字游戏的剖析

本文从会计数字游戏产生的根源着手，分析了上市公司会计数字游戏滋生的内、外部条件及诱因，进而分析如何才能够减少会计数字游戏．     

Measuring forest ecosystem sustainability: A resource accounting approach

A new environmental paradigm has emerged, reflecting a change in the public's understanding of resource sustainability. Forest policy makers need to be better informed about such changes to achieve economic, social, and environmental objectives in a manner that balances human needs and aspirations with ecosystem constraints. As an aid to this task, a forest resource accounting system based on the key concept of natural capital could help reshape forest policies to provide an even wider spectrum of benefits for both present and future generations by maintaining and enhancing the productive capacity of forest capital. Such a resource accounting system would provide a tool for integrating multidimensional information requirements in measuring the health of both forest ecosystems and economic systems. This paper outlines some of the features of this accounting system and proposes and framework that would integrate economic and ecological characteristics of natural resources. Forest resource accounting is urgently needed to achieve the sustainability goals of ecosystem management.     

COMPUTER ASSISTED NEGOTIATION OF MULTIOBJECTIVE WATER RESOURCES CONFLICTS1

ABSTRACT: Since the early 1970s, a large volume of literature has accumulated related to multiobjective water resources management problems. A relatively small portion of this specifically addresses the negotiation process required when there are multiple decision makers with conflicting objectives. This paper focuses on that process and describes a computer program designed to assist such negotiation processes. This interactive computer assisted negotiation support system is called ICANS. ICANS is designed for dynamic, multi-issue, multi-party negotiation problems. Based on information provided in confidence by each party via an interactive graphical interface, the program can help determine if there exist any possible alternatives that are equivalent or even preferred to each party's decision in the absence of a negotiated agreement. If such alternatives exist, through a series of iterations in which each party's input data, assumptions, and preferences may change, ICANS can assist the parties in their search for a mutually acceptable and preferred agreement. A simple example illustrates the data requirements and the use of ICANS in negotiation experiments.     

Energy neutrality potential of wastewater treatment plants: A novel evaluation framework integrating energy efficiency and recovery

• Framework of indicators was established based on energy efficiency and recovery. • Energy neutrality potential of 970 wastewater treatment plants was evaluated. • Analysis of characteristics and explanatory factors was carried out. • Pathways for improving the energy neutrality potential were proposed. Wastewater treatment plants (WWTPs) consume large amounts of energy and emit greenhouse gases to remove pollutants. This study proposes a framework for evaluating the energy neutrality potential (ENP) of WWTPs from an integrated perspective. Operational data of 970 WWTPs in the Yangtze River Economic Belt (YREB) were extracted from the China Urban Drainage Yearbook 2018. The potential chemical and thermal energies were estimated using combined heat and power (CHP) and water source heat pump, respectively. Two key performance indicators (KPIs) were then established: the energy self-sufficiency (ESS) indicator, which reflects the offset degree of energy recovery, and the comprehensive water–energy efficiency (CWEE) indicator, which characterizes the efficiency of water–energy conversion. For the qualitative results, 98 WWTPs became the benchmark (i.e., CWEE= 1.000), while 112 WWTPs were fully self-sufficient (i.e., ESS≥100%). Subsequently, four types of ENP were classified by setting the median values of the two KPIs as the critical value. The WWTPs with high ENP had high net thermal energy values and relatively loose discharge limits. The explanatory factor analysis of water quantity and quality verified the existence of scale economies. Sufficient carbon source and biodegradability condition were also significant factors. As the CWEE indicator was mostly sensitive to the input of CHP, future optimization shall focus on the moisture and organic content of sludge. This study proposes a novel framework for evaluating the ENP of WWTPs. The results can provide guidance for optimizing the energy efficiency and recovery of WWTPs.     

Catchment–coastal zone interaction based upon scenario and model analysis: Elbe and the German Bight case study

This paper presents a holistic strategy on the interaction of activities in the Elbe river basin and their effects on eutrophication in the coastal waters of the German Bight. This catchment–coastal zone interaction is the main target of the EUROCAT (EUROpean CATchments, catchment changes and their impact on the coast) research project, with the Elbe being one of eight case studies. The definition of socio-economic scenarios is linked with the application of models to evaluate measures in the catchment by estimation of nutrient emissions with MONERIS (MOdelling Nutrient Emissions in RIver Systems), and their effects on coastal waters with the ecosystem model ERSEM (European Regional Seas Ecosystem Model). The cost effectiveness of reduction measures will then be evaluated by application of the CENER model (Cost-Effective Nutrient Emission Reduction) and a multi-criteria analysis. Finally, the interpretation of ecological integrity is used as a measure to describe ecological impacts in an aggregated form.     

乌梁素海湿地生态修复总体框架研究

以乌梁素海湿地生态修复为目标,在分析区域经济结构、流域生态环境与乌粱素海物理形态演变的基础上,明确了乌梁素海生态环境保护目标,提出乌梁素海湿地生态环境修复的措施.结果显示:巴彦淖尔市第二产业中一些污染较重的行业在经济结构中占有较大的比例;黄河过境可支配取水量不足;乌梁素海水体面积呈现溃缩状态且水质较差;乌梁素海生态环境修复应从区域产业结构转型、生态补水、区域农业、工业污染源削减及加强流域生态管理五个角度考虑.     

低碳经济视角下对低碳会计的研究与探讨

在科技发展时代,低碳经济已经成为世界经济发展的新趋势.如何建设低碳经济,在发展经济,提高人民生活水平,同时应尽量减少对环境的破坏,给子孙万代留下资源,这是经济发展面对的一大难题.低碳会计就是要通过对企业经济活动的财政管理,能够有效实现企业经济结构的优化升级和经济增长方式的转型.为发展低碳经济,做好低碳会计的工作,为低碳经济的发展努力.因此,企业会计应该深入研究在低碳企业中的作用,为提高低碳企业的经济效益、实现低碳企业的发展奋斗.     

大气资源资产价值核算技术研究初探——以深圳为例

大气资源是一类重要的"非实物态"自然资源资产。优质大气资源具有重要的生态系统服务价值,对人类生存发展起着至关重要的作用。目前,深圳市已将大气资源纳入自然资源资产负债表账户,但其生态系统服务价值尚未有系统性的量化核算方法,给自然资源资源资产负债表填报及领导干部离任审计等工作带来极大困难。本文在分析2015年深圳市大气环境质量现状的基础上,分别采用条件价值法、治理成本法及健康损害法对三类不同AQI等级的深圳市大气资源价值进行了初步核算,从而构建了大气环境质量价值核算体系。该体系可为深圳市大气资源资产负债表填制及领导干部离任审计提供技术支撑,同时为大气资源质量改善和治理提供管理依据,也为其他地区大气资源价值核算提供技术参考。