构建建筑行业环境会计信息的思考

环境会计的研究落脚到建筑行业中,有利于在研究中加强环境科学与会计理论的结合,充分利用环境学中的技术方法,探索环境成本的核算方法,为建筑行业的发展提供一个有效管理工具,同时也为环境会计的建立寻找突破口做出创新创造条件.     

建立我国安全生产应急救援标准体系的初步构想

我国安全生产应急救援工作日益受到政府和企业的重视，但是应急救援标准非常薄弱，造成应急管理和实际救援工作困难，建立安全生产应急救援标准体系是应急救援工作和保护人民生命财产的迫切需要。在总结国内外应急救援标准工作的基础上，本文提出了我国安全生产应急救援标准体系框架以及标准制定的原则和重点。     

信息时代的网络会计

随着因特网的普及和应用,网络会计应运而生。本文从网络会计的概念、特点、理论、目标、要求、问题和发展等方面,论述了网络会计将会得到更广泛的发展和应用,它将成为当代会计学中最有潜力的新领域。     

我国证券市场体制性缺陷与投资风险分析

与国民经济长期高增长相背离,证券市场出现了深幅下跌,投资者承受了巨大的投资风险,究其原因,体制性缺陷是重要因素之一。笔者认为,我国证券市场的体制性缺陷主要表现在市场经济环境不够完备、法律法规体系不十分健全、监管体制不力、证券市场的功能定位扭曲、股权分置问题久拖难决等方面。目前该体制性缺陷是导致我国证券市场长期下跌的重要原因,也给证券投资者带来了巨大的投资风险。只有加快改革、完善法律和监管体制,我国证券市场才能具有投资价值并健康发展。     

地下商业街火灾烟气流动实验研究

烟气是火魔的杀手锏。在不同火源功率的长通道实体火灾实验基础上,研究地下商业街吊顶装修前后,以及不同的补风与排烟条件下烟气的特点,考察防排烟措施启动时机、启动位置以及排烟量的大小。实验结果表明:安装天花板有利于提高排烟速率,但烟气蔓延速度加快,因此宜采用镂空式天花板以利用顶部蓄烟;地下商业街宜采用远火源端补风、近端机械排烟方式,设计中需依据风量和速率选取风机,还应考虑风机对流场的扰动以及进风口设置位置。     

我国油气企业环境会计核算及信息披露的探讨

在国民经济中占有主导地位的油气企业同时也是造成环境污染的主体之一。因此,建立油气企业环境会计制度有极其重要的现实意义。文章针对我国油气企业环境会计制度应用现状,运用环境会计基本理论,对企业环境会计核算方法及信息传播模式进行了探讨,以期为油气企业环境会计制度的实施提供一些理论依据和具体方法,推动油气企业环境会计制度的发展。     

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.     

A Parallel Study of SAR Levels in Head Tissues for Three Antennas Used in Cellular Telephones: Monopole, Helix and Patch

Summary This paper is a comparative study of several antennas commonly used in cellular telephones. These include a monopole, a helix-monopole and a patch antenna. Each one of these structures is modeled and numerically tested using finite-difference time-domain simulation and human models based on magnetic-resonance images, which allow for inclusion of details of the human body in the simulation. The testing procedure involves antenna simulation in the proximity of the human head. The behavior of each antenna is evaluated for variable distances from the head geometry (0, 1, 2, 4, 8 and 16 mm). Continuous waveform, representative of the sources used in mobile telephones, (250 mW, 1.8 GHz) is used as the form of the antenna excitation. The simulation outputs used as measures for this comparative study include transmitting and receiving antenna characteristics and the specific absorption rate (SAR). The SAR levels for the head tissues are calculated for and with accordance to the two currently accepted standards: Federal Communications Commission (FCC) and International Commission on Non-Ionizing Radiation Protection (ICNIRP). The computed SAR levels within each of the considered tissues vary for the three antennas under investigation and are within the determined health safety standards. Results suggest that the patch antenna may be the structure of choice when considering safety standards, as its radiation yields the lowest local SAR in the head tissues.     

DEVELOPMENT OF EMPIRICAL,GEOGRAPHICALLY SPECIFIC WATER QUALITY CRITERIA: A CONDITIONAL PROBABILITY ANALYSIS APPROACH1

The need for scientifically defensible water quality standards for nonpoint source pollution control continues to be a pressing environmental issue. The probability of impact at differing levels of nonpoint source pollution was determined using the biological response of instream organisms empirically obtained from a statistical survey. A conditional probability analysis was used to calculate a biological threshold of impact as a function of the likelihood of exceeding a given value of pollution metric for a specified geographic area. Uncertainty and natural variability were inherently incorporated into the analysis through the use of data from a probabilistic survey. Data from wadable streams in the mid‐Atlantic area of the U.S. were used to demonstrate the approach. Benthic macroinvertebrate community index values (EPT taxa richness) were used to identify impacted stream communities. Percent fines in substrate (silt/clay fraction, > 0.06 mm) were used as a surrogate indicator for sedimentation. Thresholds of impact due to sedimentation were identified by three different techniques, and were in the range of 12 to 15 percent fines. These values were consistent with existing literature from laboratory and field studies on the impact of sediments on aquatic life in freshwater streams. All results were different from values determined from current regulatory guidance. Finally, it was illustrated how these thresholds could be used to develop criterion for protection of aquatic life in streams.     

Integration of ecological–biological thresholds in conservation decision making

In the Anthropocene, coupled human and natural systems dominate and only a few natural systems remain relatively unaffected by human influence. On the one hand, conservation criteria based on areas of minimal human impact are not relevant to much of the biosphere. On the other hand, conservation criteria based on economic factors are problematic with respect to their ability to arrive at operational indicators of well‐being that can be applied in practice over multiple generations. Coupled human and natural systems are subject to economic development which, under current management structures, tends to affect natural systems and cross planetary boundaries. Hence, designing and applying conservation criteria applicable in real‐world systems where human and natural systems need to interact and sustainably coexist is essential. By recognizing the criticality of satisfying basic needs as well as the great uncertainty over the needs and preferences of future generations, we sought to incorporate conservation criteria based on minimal human impact into economic evaluation. These criteria require the conservation of environmental conditions such that the opportunity for intergenerational welfare optimization is maintained. Toward this end, we propose the integration of ecological–biological thresholds into decision making and use as an example the planetary‐boundaries approach. Both conservation scientists and economists must be involved in defining operational ecological–biological thresholds that can be incorporated into economic thinking and reflect the objectives of conservation, sustainability, and intergenerational welfare optimization.