Evaluation of the sustainability of swine manure fertilization in orchard through Ecological Footprint Analysis: results from a case study in Italy

Ecological Footprint Analysis (EFA) is an environmental accounting system, in physical unit, able to quantify the total amount of ecosystem resources required by a region or by a production process. This methodology is both scientifically robust and widely diffused for territorial and productive analysis. The application of EFA to agricultural systems are still uncommon and examples in the fruit sector rare.In this work a detailed application of EFA to an experimental trial in a commercial nectarine orchard in Piedmont (Italy) is presented. The field trial is focused on the evaluation of agronomical benefit of various kinds of swine manure for fertilizing orchards. Four productive systems were established from 2008: liquid slurry (LS), covered slurry (CS), solid fraction (SF), mineral nutrition (MN). All the environmental impacts of the four systems were quantified both directly on field and with extrapolations from farmer knowledge. As previous studies suggested, we considered not only the one-year field operations, but also the whole lifetime of the orchard. The environmental costs of each system are presented and related to each other on the basis of their relative footprint value.Results highlight almost the same ecological footprint for the three manure fertilized systems (LS, CS and SF) with average of 0.96 gha t⁻¹) and the highest ecological footprint can be found in the MN system (1.14 gha t⁻¹). Interesting remarks can be done comparing the contributions to the ecological footprint of the field operations related to fertilization in the four systems. In the manure fertilized systems the fertilizer contribution goes from 0.9% to 1.2% of the total ecological footprint; but in the MN system the fertilizer contribution is 6.6% of the total ecological footprint. Results support the hypothesis that internal recycle and connections among different systems increasingly resulted in high system benefit and sustainability.     

企业清洁生产审核减排量核算方法的探讨

2008年,清洁生产审核在COD和SO2减排中分别贡献了11．95％和22．12％,但由于其核算方法的不完善,仅被总量核查认可1％和2．56％。欲完善企业清洁生产审核减排量核算方法,本文通过界定审核减排量的范畴,提出了三种审核减排量核算方法：物料衡算法、实地监测法和产污强度法。阐述了三种方法的概念及在企业清洁生产审核减排量核算过程中的应用方法和适用范围：物料衡算法通过对企业的原材料、辅料、能源、水等进行衡算分析,明确企业污染物产生量,对比审核前后得出审核减排量;实地监测法直接从企业产污口等获取企业污染物产生等情况,对比企业审核前后监测的数据得出审核减排量;产污强度法按照产污强度分别核算出审核前后污染物产生量,得出审核减排量。     

循环经济与我国企业会计发展

《中华人民共和国循环经济促进法》正式实施,循环经济的发展将对我国企业会计核算和财务管理产生影响和嬗变。分析了循环经济发展模式下我国现行企业会计不足,并提出了特环经济发展模式下我国企业会计的发展方向。     

环境经济综合核算的环境资源价值问题的研究

随着人类社会经济的发展,环境污染日益严重以及环境资源的日趋短缺问题的出现,环境资源也逐渐显示出其稀缺性。在环境经济综合核算体系中,环境资源价值估算是环境核算的核心问题。环境资源价值问题的研究对资源管理、生态建设和环境保护具有重要的理论和现实意义。通过查阅国内外文献,探讨环境资源价值的研究现状、理论及其评估方法。在总结现有的环境资源价值评估方法的基础上,提出了应用能值分析方法来客观核算环境资源价值,从而能够更接近环境资源的真实价值。     

浅析会计信息失真

会计信息是控制和监督经济活动的主要依据和手段,是社会经济有效运行的重要基础．我国目前会计信息失真之所以成为普遍现象,其根本原因之一就是在企业制度转型期的企业产权归属关系界定不清楚,导致企业会计信息失真的受害对象不明确,因而无法实施有效的监督．因此从会计制度、会计环境、会计方法等方面进行研究,并提出了相应的对策及建议．参6．     

关于自然资源核算的研究进展与争议问题

十八届三中全会提出要探索编制自然资源资产负债表,对领导干部实行自然资源资产离任审计.自然资源核算是编制自然资源资产负债表的首要工作,为了促进生态文明建设,建立我国自然资源资产负债表制度,也需要对自然资源进行科学的核算.论文从核算项目分类,理论方法和实践应用三个方面综述了国内外自然资源核算的研究进展,力图厘清国内外自然资源核算研究的共识与争议问题.西方国家资源核算研究起步较早,在理论方法和实际应用方面已取得了丰富的成果.与之相比,我国的研究还主要集中在理论分析层面,自然资源的核算方法多是沿用国外的估价模型,缺乏创新.目前,国内外普遍按照先实物量再价值量,先存量再流量,先分类再综合的原则进行自然资源核算研究.但是,各国的核心项目分类尚未统一,自然资源估价方法的选择还存在争议.在实践方面,联合国等五大机构联合发布的SEEA受到世界各国的广泛追捧,很多国家开始在此基础上探索本国的资源核算体系.通过比较分析国内外的研究进展和共识问题,论文提出了我国自然资源资产负债表编制需要解决的问题,包括确定核算项目,选择估价方法,分步推进自然资源核算和自然资源核算与自然资源资产负债表的衔接.这些问题的解决思路主要从四个方面展开:选择可控或拥有的,产权明晰的自然资源作为核算项目,充分考虑资源要素的经济,生态和社会价值选择估价方法,优先建立单项资源的区域自然资源核算体系,结合各方力量设计我国统一的自然资源核算标准.根据上述思路,开展自然资源核算研究,将资源环境核算纳入国民经济核算,构建自然资源核算框架体系,是编制我国自然资源资产负债表的一项重要内容,对顺利开展生态文明建设具有重要意义.     

Towards an understanding of the influence of sustainability culture on the accounting profession

While some previous research has critiqued accounting behaviour towards society and the environment, this paper points in a slightly different direction. With the aid of a chronological chart, it uses sustainability initiatives from the Canadian Institute of Chartered Accountants (CICA) to demonstrate the accounting profession's positive response to societal sustainability culture. Applying the cultural theories of Gray and Hofstede, it argues that society is responsible for alleged negative behaviour in accounting and that society hampers progress in sustainability accounting through political and corporate manoeuvrings. It asserts that, at least within the Canadian context, the more society embraces deeper green culture, the more accounting will transform towards sustainability values. It provides a future research agenda towards extenuating accounting criticisms. The paper suggests some policy implications for government and highlights that the power to condition and moderate accounting behaviour resides within society, governments and the laws of nations; it follows therefore that attaining any goals in sustainable development depends on the choice and commitment of governments and institutions.     

我国环境统计指标可操作性框架研究

我国环境统计指标框架的设计与统计内容的界定是一项复杂的系统工程.结合国外环境统计发展动态和国内环境统计工作的实践,提出我国的环境统计指标框架应该是现有框架向综合环境经济核算框架的一种过渡.借鉴国外环境统计发展较为成熟国家在建立环境指标体系的经验,提取出我国环境统计中缺口性指标,包括环境资源的存量、流量(实物型或价值型)和专题性统计(特别是突发性事件,如污染、自然灾害等)等,进而构建出适合我国国情的可操作性环境统计指标框架,其指标分类有八方面:水环境、大气环境、海洋环境、生态环境、能源、自然灾害、城市环境和农村环境.      

医院低碳经济管理路径探索研究

在建设两型社会的大背景下,我院积极探索低碳经济管理途径,通过实施"四权分离物品管理机制"、全成本核算、打造数字化医院和低碳医疗等手段初步实现了低碳经济管理,并取得了极大的经济效益和社会效益。     

我国炼油行业碳排放估算与分析

针对目前我国炼油行业排放总量不清楚的问题,文章首先对我国炼油行业二氧化碳排放源和影响因素进行简述,进一步借鉴欧洲炼厂二氧化碳排放系数,对我国炼厂二氧化碳排放总量进行估算,并对结果进行了分析。研究结果可为进一步了解我国炼厂二氧化碳排放情况及进一步的减排工作起到参考作用。