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。     

Can we gain precision by sampling with probabilities proportional to size in surveying recent landscape changes in the Netherlands?

Seventy-two squares of 100 ha were selected by stratified random sampling with probabilities proportional to size (pps) to survey landscape changes in the period 1996–2003. The area of the plots times the urbanization pressure was used as a size measure. The central question of this study is whether the sampling with probabilities proportional to size leads to gain in precision compared to equal probability sampling. On average 1.03 isolated buildings per 100 ha have been built, while 0.90 buildings per 100 ha have been removed, leading to a net change of 0.13 building per 100 ha. The area with unspoiled natural relief has been reduced by 2.3 ha per 100 ha, and the length of linear relicts by 137 m per 100 ha. On average 74 m of linear green elements have been planted per 100 ha, while 106 m have been removed, leading to a net change of −31 m per 100 ha. For the state variables ‘unspoiled natural relief', ‘ linear relicts', ‘removed linear green elements', and ‘new – removed linear green elements' there is a gain in precision due to the pps-sampling. For the remaining state variables there is no gain or even a loss of precision (`new buildings', ‘removed buildings', ‘new – removed buildings', ‘new linear green elements'). Therefore, if many state variables must be monitored or when interest is not only in the change but also in the current totals, we recommend to keep things simple, and to select plots with equal probability.     

Estimation of Land Use Specific Runoff and Pollutant Concentration for Tapi River Basin in India

Non-point source (NPS) pollution is the result of various land use practices such as agriculture, sites of construction and waste disposal, urban development and so on. The control of NPS pollution is possible by regular monitoring and assessment on watershed basis to educate people for implementing well-known structural and non-structural measures. Recent trend is to use GIS based modelling tool for assessment of rainfall-runoff and non-point loading. The approach requires generation and analysis of basin wide data on various features of land and estimates of Event Mean Concentrations (EMCs) of pollutants in the runoff. In the present paper, basin wide data in different districts of Tapi basin has been analysed for land use distribution; fertilizer application; low, medium and high-density habitation; and annual rainfall. Coefficients of runoff have been estimated considering pervious and impervious area for different land use types, and compared with the reported values for Indian conditions. The estimated mean annual runoff flow indicated that two districts Jalgaon and Dhule contribute maximum runoff to the Tapi River. Estimates of EMCs for BOD and nutrients (N and P) in the runoff from various districts are useful in GIS-based modelling study for NPS pollution assessment.     

新疆番茄酱企业生产废水处理利用方式探析

近年来,新疆番茄酱加工业得到了迅速发展,目前番茄酱的产销量已占全国的90%以上。与此同时,新疆番茄酱生产企业的废水排放量也大幅增加,大量未经处理的废水直接排放,已对当地的水环境构成严重的污染隐患。本文分析了新疆番茄酱企业生产废水的排放特征与目前排放出路的可行性,并结合新疆的自然地理条件及番茄酱企业的分布情况,着重探讨了土地处理这一适合新疆的废水利用方式,以期有利于新疆的环境保护和废水资源的循环利用。     

土地利用/覆盖变化对长江上游非点源污染影响研究

在国内外相关研究的基础上,利用输出系数模型,结合RS和GIS技术,对长江上游的非点源污染负荷进行了空间模拟和负荷估算.模拟结果表明,在不考虑流域损失的前提下,由于土地利用造成的非点源污染负荷TN总量从20世纪70年代的123万t下降至2000年的116万t,基本呈逐年减少的趋势,由土地利用造成的TP的变化趋势与TN基本相同,从70年代的3.7万t下降到2000年的3.5万t左右.就省份、土地利用类型和水系而言,四川省、种植用地和草地以及金沙江水系和嘉陵江水系对长江上游的非点源污染贡献较大.在非点源污染负荷强度上,重庆市和嘉陵江水系单位面积负荷最高,是今后应重点治理的地区.结果表明,该模型可以对长江上游这样的超大尺度空间的非点源污染进行较好的空间模拟.     

Synergistic Techniques for Better Understanding and Classifying the Environmental Structure of Landscapes

The desire to capture natural regions in the landscape has been a goal of geographic and environmental classification and ecological land classification (ELC) for decades. Since the increased adoption of data-centric, multivariate, computational methods, the search for natural regions has become the search for the best classification that optimally trades off classification complexity for class homogeneity. In this study, three techniques are investigated for their ability to find the best classification of the physical environments of the Mt. Lofty Ranges in South Australia: AutoClass-C (a Bayesian classifier), a Kohonen Self-Organising Map neural network, and a k-means classifier with homogeneity analysis. AutoClass-C is specifically designed to find the classification that optimally trades off classification complexity for class homogeneity. However, AutoClass analysis was not found to be assumption-free because it was very sensitive to the user-specified level of relative error of input data. The AutoClass results suggest that there may be no way of finding the best classification without making critical assumptions as to the level of class heterogeneity acceptable in the classification when using continuous environmental data. Therefore, rather than relying on adjusting abstract parameters to arrive at a classification of suitable complexity, it is better to quantify and visualize the data structure and the relationship between classification complexity and class homogeneity. Individually and when integrated, the Self-Organizing Map and k-means classification with homogeneity analysis techniques also used in this study facilitate this and provide information upon which the decision of the scale of classification can be made. It is argued that instead of searching for the elusive classification of natural regions in the landscape, it is much better to understand and visualize the environmental structure of the landscape and to use this knowledge to select the best ELC at the required scale of analysis.     

典型地区农用地污染调查及风险管控标准探讨

针对《土壤污染风险管控标准——农用地土壤污染风险管控标准》(GB 15618—2018),提出以土壤中全量浓度筛选值和管控值作为衡量农用地土壤污染风险管控的标准,对湖南省部分稻田农用地土壤及点对点稻米样品中镉、铅、砷、汞的总量和有效态浓度及稻米中含量进行监测,根据重金属总量浓度分为低风险、中风险、高风险3组。结果显示:(1)土壤及稻米中镉含量基本为随着风险级别的升高而增加,铅、砷在土壤和稻米中含量无规律性结果,汞监测结果均为未检出。(2)低风险组稻米镉超标率为12. 0%,高风险组稻米镉达标率为33. 3%,表明利用总量浓度对农用地土壤潜在风险进行分组存在一定的局限性。(3)依据4种重金属在土壤中总量及稻米(早稻)中含量情况,对风险级别进行调整并综合判断:有58个样品为低风险组,占样品总数的68. 2%,超标率为零;有15个样品为中风险组,占样品总数的17. 7%,超标率为80. 0%;有12个样品为高风险组,占样品总数的14. 1%,超标率为100. 0%。调整后评价结果与上述标准的划分目标更接近,能够提高上述标准的准确性和实用性。     

Low‐concentration hydrogen peroxide decontamination for Bacillus spore contamination in buildings

Remediation and recovery efforts after a release of Bacillus anthracis (anthrax) spores may be difficult and costly. In addition, response and recovery technologies may be focused on critical resources, leaving the small business or homeowner without remediation options. This study evaluates the efficacy of relatively low levels of hydrogen peroxide vapor (HPV) delivered from off‐the‐shelf equipment for the inactivation of Bacillus spores within an indoor environment. Decontamination evaluations were conducted in a house using both Bacillus atrophaeus var. globigii (Bg; as surrogates for B. anthracis) inoculated on the carpet and galvanized metal as coupons and Geobacillus stearothermophilus (Gs) as biological indicators on steel. The total decontamination time ranged from 4 to 7 days. Using the longer exposure times, low concentrations of HPV (average levels below 20 parts per million) effectively inactivated Bg and Gs spores on the materials tested. The HPV was generated with commercial humidifiers and household‐strength hydrogen peroxide solutions. The presence of home furnishings did not have a significant impact on HPV efficacy. This simple, inexpensive, and effective decontamination method could have significant utility for remediation following a B. anthracis spore release, such as following a terrorist attack.     

经济快速增长区土地利用变化对土壤质量影响研究

以苏锡常地区具有典型性的原锡山市不同土地利用类型和不同时间的土壤取样点为研究对象,从时空转换角度分析土地利用变化对土壤质量的影响. 结果表明,1980—1995年,苏锡常地区土地利用结构变动速率为0.59;1995—2000年,苏锡常地区土地利用结构变动速率增加为0.74. 统计分析和独立样本t检验结果表明:1982—2005年原锡山市pH降低0.58,w(有机质)降低1.02 g/kg,w(全氮)降低0.16 g/kg,w(全磷)降低0.48 g/kg,w(速效氮)降低7.63 mg/kg,w(速效磷)增加26.16 mg/kg,w(速效钾)增加36.9 mg/kg,土壤含水率降低0.52%,土壤的相对质量指数降低3.06;在不同土地利用方式下,土壤质量各指标的变化具有明显的差异性.      

人工土壤渗滤工艺研究与应用

土地处理系统作为生态学处理方法,实际上是追求土壤、含水层和植物的“处理”与“利用”两个功能的总体实现。人工土壤渗滤工艺正是针对传统土地处理工艺的改进而发展起来的一种技术,它使用人造填料代替土壤,构造人工土壤环境;有效改善了土地处理工艺占地较大和处理负荷低的弊端。并通过对人工土壤渗滤工艺的实际应用,对工艺的处理效果进行了研究,尤其是通过一系列的微生物试验,对工艺中的核心部分——“人工土壤”的生物特性以及构建进行了有益的探索。