论我国绿色会计理论体系的构建

运用系统论的思想和方法,对我国绿色会计理论体系的基本框架进行了构建,提出绿色会计理论体系作为系统是由若干个要素或子系统组成的有机整体.这些子系统之间既具有一定的联系,又都有其特定的功能作用,都要受到一定的社会、经济和生态资源等外部环境因素的影响.绿色会计理论体系的组成要素包括绿色会计的理论基础、职能、目标、对象、假设、原则、确认、计量和报表等内容.在此理论的基础上,提出了一些具体实施的可行性建议.     

Analysis of Roadside Inhalable Particulate Matter (PM10) in Major Korean Cities

A data analysis of three major Korean cities was conducted to assess roadside inhalable particulate matter 10 μm or smaller in aerodynamic diameter (PM₁₀), including temporal and meteorological variations, over a recent period of 4 to 6 years. The yearly roadside PM₁₀ concentrations presented a well-defined increasing trend or no trend depending on the roadside monitoring station. Most mean values exceeded or approximated the Korean standard of 70 μg/m³ per year for PM₁₀. A representative roadside diurnal trend was characterized by a distinct morning maximum. In most cases, the Sunday roadside concentrations were similar to or somewhat lower than the weekday concentrations, and the PM₁₀ concentrations presented a well-defined seasonal variation, with the maximum concentration in March. The monthly maximum concentrations observed in March were most likely attributable to Asian dust storms. In two metropolitan cities (Seoul and Busan), the frequency of days with roadside PM₁₀ concentrations exceeding the standard of 150μg/m³ per 24 h was much lower for the roadside monitoring stations than for the residential monitoring station, whereas in the third city (Daegu), this result was reversed. Interestingly, the average maximum concentrations observed for the roadside sites in Seoul and Busan during March were higher than those for the residential sites, suggesting that the roadside concentrations responded more to the dust storms than the residential areas. The relationship between the pollutant concentrations and five important meteorological parameters (solar radiation, wind speed, air temperature, relative humidity, and precipitation) showed that the number and type of meteorological variables included in the equations varied according to the monitoring station or season. Finally, the current results confirmed that attention should be given to the PM₁₀ exposure of residents living near roadways.     

Use of Microbial Community to Evaluate Performance of a Wetland System in Treating Pb/Zn Mine Drainage

The performance of a wetland system in treating lead (Pb)/zinc (Zn) mine drainage was evaluated by using the polyurethane foam unit (PFU) microbial community (method), which has been adopted by China as a standardized procedure for monitoring water quality. The wetland system consisted of four cells with three dominant plants: Typha latifolia, Phragmites australis and Paspalum distichum. Physicochemical characteristics [pH, EC, content of total suspended solid (TSS) and metals (Pb, Zn, Cd, and Cu)] and PFU microbial community in water samples had been investigated from seven sampling sites. The results indicated that the concentrations of Pb, Zn, Cd, Cu, and TSS in the mine drainage were gradually reduced from the inlet to the outlet of the wetland system and 99%, 98%, 75%, 83%, and 68% of these metals and TSS respectively, had been reduced in concentration after the drainage passed through the wetland system. A total of 105 protozoan species were identified, the number of protozoa species and the diversity index (DI) gradually increased, while the heterotrophic index (HI) gradually decreased from the inlet to the outlet of the wetland system. The results indicated that DI, HI, and total number species of protozoa could be used as biological indicators indicating the improvement of water quality.     

Environmental Auditing and the Role of the Accountancy Profession: A Literature Review

This review of the literature on environmental auditing and the potential role of accountants distinguishes between compliance audits and audits of the environmental management system. After an extensive introduction to the concept, this review focuses on the similarities and differences between an environmental audit and a financial statement audit. The general approach to both types of audits is similar, except that environmental audits are largely unregulated. Both audits place an emphasis on the evaluation of control systems, which is an argument in favor of external auditors playing a role in environmental audits. Another argument for including external accountants is their code of ethics. However, these professionals seem to be reluctant to enter the field of environmental auditing. It is argued that this reluctance is because of a lack of generally accepted principles for conducting environmental audits. If external accountants are engaged in environmental auditing, they should be part of multidisciplinary teams that also include scientists and engineers to avoid a too strong focus on procedures. Rather than treating these audits as totally different, it is proposed that there be a move towards integrated, or even universal, audits.     

SUMMER LOW FLOWS IN NEW ENGLAND DURING THE 20TH CENTURY1

ABSTRACT: High springtime river flows came earlier by one to two weeks in large parts of northern New England during the 20th Century. In this study it was hypothesized that late spring/early summer recessional flows and late summer/early fall low flows could also be occurring earlier. This could result in a longer period of low flow recession and a decrease in the magnitude of low flows. To test this hypothesis, variations over time in the magnitude and timing of low flows were analyzed. To help understand the relation between low flows and climatic variables in New England, low flows were correlated with air temperatures and precipitation. Analysis of data from 23 rural, unregulated rivers across New England indicated little evidence of consistent changes in the timing or magnitude of late summer/early fall low flows during the 20th Century. The interannual variability in the timing and magnitude of the low flows in northern New England was explained much more by the interannual variability in precipitation than by the interannual variability of air temperatures. The highest correlation between the magnitude of the low flows and air temperatures was with May through November temperatures (r =?0.37, p= 0.0017), while the highest correlation with precipitation was with July through August precipitation (r = 0.67, p > 0.0001).     

采油厂HSE监督检查管理系统创建实践研究

本文根据采油厂生产过程风险特点,以生产单元为对象,通过建立全员参与的HSE监督检查体系,实现对采油厂HSE监督检查标准的统一规范,利用开发的HSE监督检查信息集成平台,创建完成采油厂HSE监督检查管理系统。在大庆油田第五采油厂的应用实践显示,其能为采油厂带来巨大的风险管理效益,是全面落实直线与属地HSE责任的有效载体。对于采油厂有效实施HSE监督检查具有重大意义,是HSE管理制度的一种创新。     

城乡接合部居民楼火灾风险评价及防控对策研究

为了准确探究城乡接合部居民楼火灾事故致因机理,预防与控制城乡接合部日常生产与生活过程中引发火灾事故的有效途径,建立信息面更全、实际性更强的火灾风险评估模型是目前行之有效的手段。基于湖南省某地发生火灾事故的实际情况,根据事故树分析法,以城乡接合部居民楼火灾事故为顶事件构建事故树,计算得到事故树的最小割集、最小径集和结构重要度,研究城乡接合部居民楼火灾事故的发生模式、致因因素及影响程度,为改善城乡接合部居民楼火灾安全提供重要的理论依据,并提出相应的防控措施及对策。     

安全降变原理及C-S-R事故致因新模型

为发展安全科学原理和给事故防控与调查提供新的方法,根据变化对系统安全的影响机制,开展安全降变原理及事故致因新模型研究。首先,提出安全降变原理并解析其内涵及研究意义。其次,基于安全降变原理,给出不同层级安全系统变化的分类实例,并对作业场所事故及其致因重新定义和分类。再次,构建基于安全降变原理的C-S-R事故致因新模型。最后,基于事故案例分析,验证所提出的C-S-R事故致因新模型与安全降变原理的有效性。结果表明,各级安全系统中自发或是受联动的变化超出系统的变化承受水平时,将导致事故的发生。经事故案例分析验证可知,安全降变原理及C-S-R事故致因新模型具有充分的实用性。     

审时度势创新发展全方位推进环境监测现代化建设

回顾了环境监测的发展历程,指出环境监测还面临着定位不明、服务单一、投入不足、监测能力建设滞后的问题。阐述了环境监测现代化建设的总体目标和要求,提出面向“十一五”,围绕建设环境友好型社会、构建和谐社会的时代要求,环境监测必须抓住战略发展机遇,努力开拓创新,健全法制,理顺体制,多元投入。激活机制。强化科研。拓展领域,增强能力。发展事业。全方位推进现代化建设。     

GC/MS法测定黄浦江水中挥发性有机化合物

采用吹扫捕集装置与GC／MS联用仪的全自动恒流控制,对黄浦江7个断面水样中47种挥发性有机化合物进行了分析。结果表明,被查的47种挥发性有机化合物基本都有检出,其中甲苯、异丙苯的绝对检出量最高。四氯化碳的检出值也较高,吴淞口四氯化碳的平均浓度已经远远超过GB3838—2002《地表水环境质量标准》,并且四氯化碳浓度在黄浦江流域各个断面的分布具有一定规律性。