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。     

MODELING THE IMPACT OF MULTICOMPONENT VOCs ON GROUND WATER USING THE STEFAN‐MAXWELL EQUATION1

ABSTRACT: Computer programs that model the fate and transport of organic contaminants through porous media typically use Fick's first law to calculate vapor phase diffusion. Fick's first law, however, is limited to the case of a single, dilute species diffusing into a stagnant, high concentration, bulk vapor phase. When dealing with more than one diffusing species and at higher concentrations, the multicomponent coupling effects on vapor phase diffusion and advection of the various constituents become significant. VLEACH, a one‐dimensional finite difference model developed for the U.S. Environmental Protection Agency (USEPA), is typical of the models using Fick's first law to model vapor‐phase diffusion. The VLEACH model was modified to accommodate up to 10 components and to calculate the binary diffusion coefficients for each of the components based on molecular weight, molecular volume, temperature and pressure, and to address the coupling effects on multiple component vapor phase diffusion and its impact on ground water. The resulting model was renamed MC‐CHEMSOIL. At low vapor phase concentrations, MC‐CHEMSOIL predicts identical ground water impacts (dissolved phase loading) to those from VLEACH 2.2a. At higher vapor phase concentrations, however, the relative difference between the models exceeded 20 percent.     

MODELING THE IMPACTS OF WATER LEVEL CHANGES ON A GREAT LAKES COMMUNITY1

ABSTRACT: Recent research that couples climate change scenarios based on general circulation models (GCM) with Great Lakes hydrologic models has indicated that average water levels are projected to decline in the future. This paper outlines a methodology to assess the potential impact of declining water levels on Great Lakes waterfront communities, using the Lake Huron shoreline at Goderich, Ontario, as an example. The methodology utilizes a geographic information system (GIS) to combine topographic and bathymetric datasets. A digital elevation surface is used to model projected shoreline change for 2050 using water level scenarios. An arbitrary scenario, based on a 1 m decline from February 2001 lake levels, is also modeled. By creating a series of shoreline scenarios, a range of impact and cost scenarios are generated for the Goderich Harbor and adjacent marinas. Additional harbor and marina dredging could cost as much as CDN $7.6 million. Lake freighters may experience a 30 percent loss in vessel capacity. The methodology is used to provide initial estimates of the potential impacts of climate change that can be readily updated as more robust climate change scenarios become available and is adaptable for use in other Great Lakes coastal communities.     

利用信息扩散模式对安徽及华东地区地震的风险分析

本文利用信息扩散模式,分别从年地震频次和年最大震级两个方面对安徽及华东地区的地震风险进行评估.结果显示:安徽地区ML≥3.0地震,年频次4次以上,约两年一遇;年发生ML≥3.9地震,则3年可能遇一次.而华东地区ML≥4.0地震,年频次4次以上,大约3年一遇;年发生ML≥4.9的地震,则可能2年遇一次.     

自然灾害风险区划图的一个潜在发展方向

由于自然灾害系统的复杂性及数据资料的不完备性,人们不可能精确估计任何自然灾害发生的概率,"概率值估不准"是现有超越概率风险区划图的致命弱点.简要回顾了针对这一问题已进行的提高估计精度和进行模糊风险计算的有关研究,并将模糊风险研究引入风险区划图的编制,给出了自然灾害软风险区划图的定义和一个初步的样式.讨论了这种风险图在体现风险值估不准方面,以及在为用户提供更多风险信息,为决策者提供调整余地等方面的优点.研究结果表明,软风险区划图是自然灾害风险区划图的一个潜在发展方向.为推进这一研究领域的发展,对今后的工作提出了一些建议.     

信息不对称下的金融风险机理研究

利用信息不对称理论对市场交易中的道德风险和逆向选择进行了解释。对国家同商业银行及中介机构的信息不对称,商业银行同工商企业的信息不对称,国家金融机构信息获取方面存在的困难的原因进行了分析。研究了由于信息不对称利率、汇率、管理及决策在金融行业的风险,以及操作过程中,贷款对象选择,对中小企业贷款的风险。只要充分重视金融风险,采取得当的防范对策,风险是可以防范的。     

数字消防--消防信息化的开放模式

针对当前消防信息化建设中存在的开放性不足的问题,提出了一种开放的建设模式--数字消防.在探讨数字消防的性质和特点的基础上,对我国数字消防的功能需求进行了系统分析,并对实践中出现的"由总队主导的数字消防模式"和"由民防主导的数字消防模式"进行了探讨分析.最后,针对需要进一步解决的问题提出了相应的建议.     

基于GIS技术的海塘防洪减灾信息系统

海塘工程的规划、设计、建设、维护和管理,对沿海省份经济发展和人民生命财产的安全十分重要,历来受到政府和沿海居民的高度重视.介绍了基于GIS技术的海塘防洪减灾信息系统的主要功能及逻辑结构,分析了海塘数据库的特点,详细讨论了海塘属性和空间数据库的建库内容及方法.最后通过应用实例,验证了系统技术路线的合理性、正确性和实用性.     

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。     

大气环境影响评价工作分级要求要点

根据大气环境影响评价工作的分级要求,提出了针对性的工作要点,以满足大气环境评价工作的需要.