企业“在建工程“会计核算电算化的探讨

企业“在建工程”会计电算化软件设计构想是利用计算机技术完善传统会计的核算形式,核算内容为项目会计期间成本和项目期间成本,该设计构想形成的软件能够有效地发挥出会计核算在经济上管理项目的作用。     

关于会计确认的探讨

本文主要探讨了会计确认的含义、会计确认的基本标准和补充标准以及会计确认的作用,并论述了会计确认在整个会计程序中的重要作用。     

论环境成本内部化及政策选择

环境成本内部化是实现可持续发展的基本手段。本文首先从环境经济学的角度出发，分析了现行国民经济核算体系的严重缺陷。在此基础上，根据社会主义市场经济的特点和要求，提出了实现可持续发展战略的宏观、中观和微观的环境成本内部化政策与措施     

A Soft Systems Approach to Watershed Management: A Road Salt Case Study

Watershed management requires integration of social and ecological understanding. Participatory approaches to planning and management incorporate stakeholder knowledge and understanding. An action research strategy using focus groups with Michigan State University operations units helped generate a soft systems model of watershed impacts of organizational decision-making regarding road de-icing. The results reveal tensions and inconsistencies between the mission and operation of the institution. These tensions are exacerbated by inadequate communication among various elements of the campus watershed management system. The action research approach facilitated the researchers understanding of the complex institutional system and helped identify possible areas for making improvements. Specifically, the researchers were able to facilitate improvement in some linkages between scientists developing campus watershed models and the operations staff responsible for handling many of the inputs being modeled.     

Industrial-waste management in developing countries: the case of Lebanon

This paper presents a critical assessment of the existing Lebanese industrial sector, namely the current status and classification of industrial establishments based on a comparative synthesis and analysis of recent nationwide surveys and studies pertaining to industrial-waste management. Characterisation of solid and liquid industrial wastes generated, including hazardous wastes, is presented together with current and projected waste loads, recycling opportunities, and export/import practices. Institutional capacity and needs pertaining to the enforcement of relevant environmental legislation, staffing and resources, monitoring schemes, and public participation are critically evaluated. Finally, realistic options for industrial-waste management in the context of country-specific institutional economic and technical limitations are outlined. The industrial sector in Lebanon consists of small-scale industries (84% employ less than 10 persons), primarily involved in light manufacturing (96%). These industries which are distributed among 41 ill-defined zones and deficient in appropriate physical infrastructure, generate solid, liquid, and hazardous waste estimated at 346,730 tons/year, 20,169,600 m3/year and between 3000 to 15,000 tons/year, respectively. Although the growth of this sector contributes significantly to the socio-economic development of the country (industry accounts for 17% of the gross domestic product), in the absence of a comprehensive environmental management plan, this expansion may not be sustained into the coming millennium. The anticipated expansion will inevitably amplify adverse environmental impacts associated with industrial activities due to rising waste volumes and improper waste handling and disposal practices. These impacts are further aggravated by a deficient institutional framework, a lack of adequate environmental laws, and lax enforcement of regulations governing industrial-waste management.     

Developing a spatial framework of common ecological regions for the conterminous United States

In 1996, nine federal agencies with mandates to inventory and manage the nation's land, water, and biological resources signed a memorandum of understanding entitled “Developing a Spatial Framework of Ecological Units of The United States.” This spatial framework is the basis for interagency coordination and collaboration in the development of ecosystem management strategies. One of the objectives in this memorandum is the development of a map of common ecological regions for the conterminous United States. The regions defined in the spatial framework will be areas within which biotic, abiotic, terrestrial, and aquatic capacities and potentials are similar. The agencies agreed to begin by exploring areas of agreement and disagreement in three federal natural-resource spatial frameworks—Major Land Resource Areas of the US Department of Agriculture (USDA) Natural Resources Conservation Service, National Hierarchy of Ecological Units of the USDA Forest Service, and Level III Ecoregions of the US Environmental Protection Agency. The explicit intention is that the framework will foster an ecological understanding of the landscape, rather than an understanding based on a single resource, single discipline, or single agency perspective. This paper describes the origin, capabilities, and limitations of three major federal agency frameworks and suggests why a common ecological framework is desirable. The scientific and programmatic benefits of common ecological regions are described, and a proposed process for development of the common framework is presented.     

太湖流域水环境演变与人类活动耦合关系

太湖流域水环境与人类活动之间存在相互制约、相互作用的关系。从 2 0世纪 6 0年代起 ,随着经济的发展、工业化与城市化进程的加速 ,流域水环境不断恶化 ,具有表征意义的太湖水体的TP ,TN ,COD浓度不断上升。本文把环境演变的人文驱动因素归纳为人口发展、经济发展、城市化、土地利用等 ,将其与太湖流域水环境耦合 ,得出探讨性结论 :太湖流域人类活动与水环境之间的互动关系大致经历了干预、干预—弱制约、干预—制约、干预—强制约四个阶段 ,每个阶段对应着不同的人类活动特征。流域水环境恶化经历了几十年 ,而水环境修复则需要人类更长时期的共同努力     

How coffee-making can help one understand cleaner production

Cleaner production works. This has been proved by numerous case studies over the last few years in Austria^1–4, as well as in the USA, Sweden, the UK and The Netherlands. Programs such as PREPARE in Austria, the US-American EPAs program, the Landskrona Project in Sweden, the Aire and Calder Project in the UK and PRISMA in The Netherlands have demonstrated that in all sectors of industry it is possible to increase efficiency in the use of materials and energy in industrial processes and at the same time avoid waste and emissions at their source and save companies—sometimes enormous amounts of—money.The cities of Graz and Stenum have developed the program Ökoprofit (Ecoprofit)³, which aims to provide a cost-effective way of involving regional enterprises in a Cleaner Production Project. The approach consists basically of two arms: (1) nine 1-day workshops to give feedback on the progress of the companies, to teach basics of emission prevention, project management and law; (2) consultations with individual companies to help them with specific problems, between the workshops.The teaching sessions during the workshops consist of a short lecture followed by active work in small groups on examples, presentation of the results, a discussion of the findings and the possibilities of applying them to the actual companies of the participants. In one workshop, participants analyse the coffee-making process for its potential to minimize emissions; in another, they analyse it for its energy-saving potential. This article describes how these two interactive training modules for mass-flow analysis and energy analysis are conducted.     

我国企业环境信息披露存在的障碍及对策

针对我国企业环境信息披露现状，分析了企业环境信息披露在环境信息计量、成本分配、环境会计准则等方面存在的主要障碍；并借鉴国外环境信息披露的成功经验，提出了从健全环境会计法规、形成合理的环境价格体系、加强环境会计的社会和政府监督等方面消除企业环境信息披露障碍的措施。     

社区参与旅游发展运行框架的初步研究

社区参与旅游发展是旅游可持续发展宏观系统中不可或缺的机制。提出了社区参与旅游的新目标观、新组织观、新系统观等理念,并尝试运用区域经济学的理论,对社区参与旅游发展运行框架进行了新的探讨,旨在为我国社区参与的有效实施和社区旅游的可持续发展提供借鉴。