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.     

“Biological Windows”: A Tribute to W. Ross Adey

Summary We often do not realize how fast the time is running. It is now more than a year since the sad news for the death of William Ross Adey came. With kind agreement of Prof. Kostarakis my presentation at the 3rd International Workshop “Biological Effects of Electromagnetic Fields” was dedicated to the memory of this remarkable scientist, dear colleague and friend. I would like that this paper will be a tribute to the life and scientific achievements of Dr. Ross Adey. It is astonishing that among all his contributions in the field of Bioelectromagnetics, Dr. Adey introduced the term “window”.     

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.     

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。     

突发事件机理体系与现代应急管理体制设计

本文为了增加对突发事件的科学认识,提升应急管理的能力水平,首先对突发事件和应急管理的内在机理进行剖析。通过分阶段、划层次地构建"4L-5S"机理分析模型,将二者划归为统一体系,以理清其逻辑内涵;然后,为顺应时代发展特征,满足应急管理的更高要求,实现应急管理工作从非常态协同应对转为常态化职能管理,对现代应急管理体制加以总体设计。从而,突发事件机理体系设计使得我国的突发事件机理研究逐渐过渡至具有阶段性和层次性,现代应急管理体制设计使得我国应急管理整合出具备现代思维理念的逻辑框架。     

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。     

Effects of productivity on biodiversity in forest ecosystems across the United States and China

In the global campaign against biodiversity loss in forest ecosystems, land managers need to know the status of forest biodiversity, but practical guidelines for conserving biodiversity in forest management are lacking. A major obstacle is the incomplete understanding of the relationship between site primary productivity and plant diversity, due to insufficient ecosystem‐wide data, especially for taxonomically and structurally diverse forest ecosystems. We investigated the effects of site productivity (the site's inherent capacity to grow timber) on tree species richness across 19 types of forest ecosystems in North America and China through 3 ground‐sourced forest inventory data sets (U.S. Forest Inventory and Analysis, Cooperative Alaska Forest Inventory, and Chinese Forest Management Planning Inventory). All forest types conformed to a consistent and highly significant (P < 0.001) hump‐shaped unimodal relationship, of which the generalized coefficients of determination averaged 20.5% over all the forest types. That is, tree species richness first increased as productivity increased at a progressively slower rate, and, after reaching a maximum, richness started to decline. Our consistent findings suggest that forests of high productivity would sustain few species because they consist mostly of flat homogeneous areas lacking an environmental gradient along which a diversity of species with different habitats can coexist. The consistency of the productivity–biodiversity relationship among the 3 data sets we examined makes it possible to quantify the expected tree species richness that a forest stand is capable of sustaining, and a comparison between the actual species richness and the sustainable values can be useful in prioritizing conservation efforts.     

高压输电系统对通信局(站)危险影响中地电流系数的确定

高压输电系统发生接地短路故障时,会产生一个地电位升,对通信局(站)会危险影响,为了计算这个危险影响的大小,首先能够准确的计算出高压输电系统的地电流系数。本文论述了高压输电系统对通信局(站)危险影响中地电流系数的确定,介绍了地电流系数的定义,并分析了不同危险情况下地电流系数的计算。     

Societal implications of sustainable energy action plans: from energy modelling to stakeholder learning

This article investigates the potential impact of sustainable energy action plans (SEAPs) on local development through a two-step methodology involving participatory planning and quantitative analysis. The first phase relies on a participatory system mapping (PSM) approach and generates a causal structure at the basis of the urban model. In the second phase, we transform the qualitative map into a system dynamic model which evaluates the effect of the SEAP on social, economic and environmental indicators. This methodology was applied to the case of Cascina Municipality (Italy). Through scenario analysis, we show that some indirect feedback can harm the achievement of the 20% emission reduction target. This process allows the local authority and stakeholders to evaluate the impact of emission reduction policies on CO₂ emissions and local development, thereby generating collective learning on the systemic implications of the plan. We show that this method can enhance the ambition of emission mitigation efforts by small towns.