盈余管理的研究

在明析盈余管理概念的基础上，分析了盈余管理产生的内在基础及存在的外部条件．指出应正视盈余管理的客观存在及可能的危害，最后通过对盈余管理的规范化，探讨了其相应的措施与对策．     

电子商务在环保产业的应用及前景

电子商务和环保产业是当今社会的两大热门话题，分析了两种新兴产业结合的可能性和电子商务在环保市场上的应用现状，同时也对其应用前景作了展望。     

Will Simplified Modalities and Procedures Make More Small-Scale Forestry Projects Viable Under the Clean Development Mechanism?

Simplified modalities and procedures (M&P) are expected to increase the viability of small-scale project activities under the Clean Development Mechanism (CDM). A small-scale afforestation or reforestation (AR) project is defined as a project removing less than 8 kilotons of carbon dioxide equivalent (CO₂e) per year. Depending on the project type and the method for measuring scale, 8 kilotons of CO₂e per year correspond to highly diverse areas, possibly ranging from 200 to 6000 ha. Using a model to calculate the minimum project scale above which the CDM is a positive financial incentive for eligible AR project activities, the paper analyzes whether a reduction of transaction costs under simplified M&P will be a sufficient incentive to motivate small-scale participation in the CDM. Model results show that, even under optimistic assumptions on carbon market conditions and transaction costs, small-scale project activities will not benefit from simplified M&P. Results also show that project activities removing more than 8 kilotons of CO₂e per year and registered as small-scale would be the ones that could benefit the most from simplified M&P. It is concluded that the participation of small-scale project activities to the CDM requires more than simplified M&P, the price of expiring Certified Emission Reductions being one of the most critical parameters.     

自然资源资产负债表编制设计及应用Ⅱ：应用

根据作者在《自然资源资产负债表编制设计及应用Ⅰ：设计》中提出的自然资源资产负债表设计方案,论文以湖北省十堰市竹溪县为例,采用统计、市场价格法、替代市场法、意愿评估法等分别编制实物量表和价值量表,在此基础上分析自然资源变化与区域经济发展之间的关系。主要结论如下：1）竹溪县林木和特色资源总量呈逐年上升趋势;水资源中工业用水量逐年减少,工业用水效率不断提高,居民生活用水基本保持不变,城镇公共环境和生态环境用水逐年增加,农业发展受降水等自然条件影响较大,今后应进一步发展现代农业,提高农业用水效率。另外,土地资源有不断向建筑用地转变的趋势,未来竹溪县政府应控制建筑用地面积在合理范围内。2）竹溪县自然资源价值处于一个相对稳定的状态。4种资源中,土地资源价值量最高。人为因素对林木资源价值的影响值均为正值,且绝对值不断增加,人为因素对水资源价值的影响值为负值。3）随着竹溪县GDP增加,自然资源总量保持相对稳定,且每年人为原因对自然资源总价值的影响都是正效应。     

森林火灾分区分类施治理论的灾害学基础

森林火灾是当今世界上八大自然灾害之一,不仅具有灾害学中所描述的关于自然灾害的一般特性,而且具有自身的特点.本文从自然灾害的属性、特点、基本研究内容和方法等几个方面,论述了灾害学为森林火灾分区分类施治理论提供的理论依据.     

发挥环境保护档案在突发性环境污染事件中的重要作用

环境保护档案是环境状况的历史记录,是环境保护成果及科技信息的载体。在环境形势十分严峻的今天,环境保护部门要充分发挥环保档案的信息潜能,变被动的、低档次、知识审查服务,为积极主动的、高层次、超前的知识配送服务,为政府及时处理突发性环境污染事件提供科学依据。     

卷烟制造的碳排放核算研究

基于ISO14064-l标准和IPCC 2006理论,构建了卷烟制造过程的碳排放模型,并对广州、韶关、梅州和湛江4家卷烟厂进行了碳排放核算分析,结果表明:(1)万支卷烟碳排放随着卷烟产量的提高而降低;(2)C02是卷烟厂最主要的碳排放来源;(3)外购电力和固定燃烧产生的碳排放是卷烟厂最主要的碳排放源;(4)卷接包、锅炉、制丝3个工艺段产生的碳排放最多;(5)耗能设备中空调系统产生了最多的外购电力碳排放,同时因蒸汽使用造成了最多的固定燃烧碳排放.     

兰州市工业能源碳排放强度及效应研究

运用容量耦合拓展模型对兰州市2003—2013年环境系统耦合度进行评价,通过核算兰州市2003—2013年各年工业碳排放量,分析了4类工业碳排放强度变化特征,并运用LMDI模型对碳排放效应进行了多维度分解.结果表明,兰州市环境系统总体质量水平较低,环境状态指数和环境耦合度指数较低;兰州市工业碳排放总量逐年递增,碳排放与工业增加值、GDP、人口数量和城市建成区面积等呈显著正相关关系;原煤、原油、焦炭和天然气是兰州市的主要碳源,人均碳强呈显著增长态势,而工业碳强、GDP碳强、地均碳强均呈下降趋势;能源结构效应和人口规模效应在低位值附近波动变化,而能源强度效应和人均经济效应均在高位值附近波动,且后两项指标累积效应显著大于前两项指标,总体发挥正向碳增长效应.     

Carbon footprint in corporate logistics operations in the food sector

Global warming is negatively affecting the environment of the planet. This situation has led to the development of international standards, such as the International Organisation for Standardization's DIS 14064‐1 and the Greenhouse Gas Protocol Corporate Standard, both of which measure corporate carbon footprints. These standards provide guidelines that can be applied to different organizational sectors. However, these are not sufficient for controlling the reduction of carbon emissions, because although they propose the use of indicators, they do not explicitly define them. In addition, in the case of emissions from wastewater treatment, they only suggest that the emissions associated with this process be considered. In the present study, an eight‐step, unified methodology based on these two international standards is proposed, focusing on direct emissions. Moreover, the step‐by‐step to data collection, calculations, and the required indicators to control the emissions are defined. The first scope considers direct emissions from sources that are owned or controlled by the company. Methane generation measurement from wastewater treatment has been included in the methodology within Scope 1, as it is the second most polluting gas after carbon dioxide, both of which give rise to global warming. The proposed methodology was tested as a case study in one of the most important companies in the food sector in Colombia.     

海南省建筑业碳排放核算分析及预测研究

海南国际旅游岛建设促进了建筑业的发展,为了解海南建筑业碳排放情况,采用投入产出分析法对1993—2013年的海南建筑业碳排放进行了核算和分析,并在此基础上对2015—2020年的海南建筑业碳排放进行了预测。结果表明:在保持现有建筑技术条件下,海南建筑业碳排放距2020年国家40%的减排指标还有很大差距,最后结合海南实际情况对建筑业降低碳排放提出建议。