自然资源资产及其负债表编制与审计

自然资源资产仍然是一个新概念,还需要在理论和方法层面进行系统的研究。就当今及今后一个时期看,自然资源资产负债表的编制和自然资源资产审计,是亟需研究的理论和现实问题。在此,重点对自然资源资产的概念、属性、分类进行探讨,并就自然资源资产负债表及编制的重点与基础,自然资源资产审计及其重点与方式等,进行系统讨论。     

Interaction Between the Environment and Animals in Urban Settings: Integrated and Participatory Planning

In urban ecosystems, the ecological system has become completely unbalanced; this, in turn, has led to an increase in well-known problems such as air pollution, ground pollution, and water pollution. This imbalance has also led to the growth and spread of pathogens harmful to man, animals, and plants. Urban sustainability indicators, both global and local, also “indicate” the percentage of population, but these refer only to the human population, not the animal population. Cities need good waste, water, and air management, effective traffic planning, and good zoning of businesses, crafts, and services; over and above these activities, cities also need for planning to take into account the existence of pets (dogs, cats, and etc.) and nonpet animals (insects, birds, mice, etc.). Cities tend to be designed around humans and “on a human scale,” without taking into account the fact that a huge animal population is living side by side with people. That explains why overcrowding tends to go hand in hand with urbanization; all these populations, including humans, need to adapt to new spaces and often need to drastically change their behavior. This is a fact that must be included when drafting sustainable city plans. The supposed strategy is that of “integrated-participatory” control of the interactions between the environment and animals in the cities. Strategy will focus on the development of integrated approaches and tools for environment and animal management in the context of urban settings. This will require such specific methods as ecological balance sheets and ecoplans for the planning, management, and control of the interrelation among environment, animal, and public health. The objective is to develop a better understanding of urban biodiversity and of urban ecosystem functioning, in order to understand and minimize the negative impacts of human activities on them. The research will focus on assessing and forecasting changes in urban biodiversity, structure, function, and dynamics of urban ecosystems, with relationships among society, economy, biodiversity, and habitats.     

Time perspective balance and team adaptation in dynamic task contexts

The concept of time perspective balance has attracted increased attention from scholars in the past decade, reflected in published evidence suggesting positive outcomes ranging from enhanced mood to life satisfaction for those individuals possessing balance among their past, present, and future time perspectives, and assumedly able to shift their time perspective to match situational demands. In this paper, we consider the notion of time perspective balance in an organizational setting within which much consequential adaptation often occurs—the team environment—and explore different configurations of time perspective balance in teams facing dynamic task contexts. Drawing from work on situational awareness, we first consider the mechanism by which time perspective balance likely influences individual adaptation in dynamic task-focused situations. Next, we postulate what types of team configurations—ones with more balanced time perspective uniformity or ones with more time perspective variety—might be more appropriate in dynamic contexts given key team conditions. We illustrate our analysis with examples from healthcare team settings and offer ideas for future research.     

基于复式记账的土地资源资产核算与报表编制研究

借鉴会计学复式记账核算的优点,在国际资源核算体系的基础上,根据我国自然资源资产核算需求,提出土地资源资产核算的复式记账体系和报表编制框架。研究认为,基于复式记账的土地资源资产核算和报表编制要以“摸清家底、反映自然资源负债、提供土地资源审计和绩效考核信息”为目标,明确区、县级自然资源局为土地资源资产受托管理和进行土地资源资产核算与报表编制的核算单位。在界定土地资源资产、负债和权益相关概念的基础上,提出土地资源资产属性变化的核算内容和每次土地资源资产实物量变化必须遵循占补平衡的基本原则,进行过程核算。以YC县土地资源资产变化为例,对土地资源资产变化进行了基于复式记账的土地资源资产核算与报表编制实证研究,确定核算的事项类型和特征及其借贷核算流程,编制出土地资源资产负债表,并同时进行实物量核算和价值量核算的报表编制,结果表明:YC县土地资源资产实物量1485 km^2,2018年末价值量5639874.22万元、经济权益5271874.22万元、生态权益367991.6万元,土地资源负债8.40万元,通过土地资源资产用途调整,土地资源资产价值量增加21319.42万元,但在调整过程中,形成了土地资源负债0.07 km^2(8.4万元),在以后土地整治中需要增加园地。     

Bioanalytical characterisation of multiple endocrine- and dioxin-like activities in sediments from reference and impacted small rivers

A comprehensive evaluation of organic contamination was performed in sediments sampled in two reference and three impacted small streams where endocrine disruptive (ED) effects in fish have been evidenced. The approach combined quantitative chemical analyses of more than 50 ED chemicals (EDCs) and a battery of in vitro bioassays allowing the quantification of receptor-mediated activities, namely estrogen (ER), androgen (AR), dioxin (AhR) and pregnane X (PXR) receptors. At the most impacted sites, chemical analyses showed the presence of natural estrogens, organochlorine pesticides, parabens, polycyclic aromatic hydrocarbons (16 PAHs), bisphenol A and alkylphenols, while synthetic steroids, myco-estrogens and phyto-estrogens were not detected. Determination of toxic-equivalent amounts showed that 28-96% of estrogenic activities in bioassays (0.2-6.3 ng/g 17β-estradiol equivalents) were explained by 17β-estradiol and estrone. PAHs were major contributors (20-60%) to the total dioxin-like activities. Interestingly, high PXR and (anti)AR activities were detected; however, the targeted analysed compounds could not explain the measured biological activities. This study highlighted the presence of multiple organic EDCs in French river sediments subjected to mixed diffuse pollution, and argues for the need to further identify AR and PXR active compounds in the aquatic environment.     

中国工业化进程与能源矿产供需均衡的研究

工业化与能源需求的均衡关系及解决工业化进程中能源供需失衡的战略途径是中国工业化进程中需要探讨的重大问题.文章运用协整技术,就1990-2008年间中国工业化进程与能源需求协整关系的检验,认为中国工业化与能源需求增长具有长期稳定的均衡关系,能源需求将继续保持增长,能源利用效率也将持续提高.然而工业化进程中重工业化高能耗结构特征与能源低效利用并存的困境以及能源供需矛盾不利于能源供需平衡的平稳发展.我国应适应工业化进程的基本规律,转变能源消费方式;走新型工业化道路,适当限制低附加值产业发展,鼓励产业向离附加值、低能耗、高技术产业转移;在实现能源开发利用技术进步和创新的同时.有效利用国内外能源资源;建立能源应急机制等战略途径来实现工业化进程中能源供需平衡发展.     

Photophysical and photochemical properties of the pharmaceutical compound salbutamol in aqueous solutions

Salbutamol is a potent β₂-adrenergic receptor agonist widely used in the treatment of bronchial asthma and chronic obstructive pulmonary disease. An increasing number of studies have detected salbutamol in natural water systems worldwide. Studies have shown that sunlight degrades salbutamol resulting in the formation of products; some showing higher toxicity to bacteria Vibrio fischeri than the parent compound. In this contribution, steady-state absorption and emission techniques, high-performance liquid chromatography, and transient absorption spectroscopy are used to investigate the photochemistry of salbutamol in aqueous buffer solutions at controlled pH values. Ground- and excited-state calculations that include solvent effects are performed to guide the interpretation of the experimental results. Salbutamol is sensitive to UVB light absorption in the pH range from 3 to 12, forming products that absorb light at longer wavelengths than the parent compound. Quantum yields of degradation reveal that the deprotonated species is 10-fold more photo-active than the protonated species. In line with this result, the fluorescence quantum yield of the protonated species is more than an order of magnitude higher than that of the deprotonated species. Transient absorption spectroscopy shows that population of the triplet state occurs with a rate constant of 7.1 × 10⁸ s⁻¹ in the protonated species, while a rate constant of 1.7 × 10¹⁰ s⁻¹ is measured for the deprotonated species. While degradation of the deprotonated species is not affected by the presence of molecular oxygen, a twofold increase in the photodegradation yield of the protonated species in air-saturated conditions is observed.     

宁波市大气可吸入颗粒物PM1o和PM2.5的源解析研究

在宁波市布设4个代表性点位,于2010年春季、夏季和冬季进行大气PM10和PM2.s的采样,同时采集了多种颗粒物源样品,建立了PM10、PM2.5和源样品的化学成分谱.采用化学质量平衡模型(CMB)对宁波市PM10、PM2.5进行源解析.结果表明,城市扬尘、煤烟尘、机动车尾气尘是宁波市PM10、PM2.5的3大污染源,...     

浅谈对热电企业的环境监督管理

对热电企业的环境监管工作是环保部门的重要职责,根据在对热电企业日常监管中遇到的问题,论述了监管的常用方法,包括监督企业环境管理落实情况、核查企业环保数据真实性及重视群众对企业的监督,并就相关工作展开了具体讨论。     

Mass balance approach to estimating radionuclide loads and concentrations in edible fish tissues using stable analogues

Humans can consume a number of types of biota tissues, which have varying propensities to accumulate radionuclides. As a result, depending upon the biota species, the radionuclide and the tissue under consideration, it may be necessary to estimate the percent radionuclide load in specific edible tissues, and in cases where whole organisms are consumed, to estimate the radionuclide load in the whole body of an organism, based on data that have been collected for individual tissues. To accomplish this, data were compiled that can be used to estimate the partitioning patterns and percent loads of various groups of elements in edible tissues of freshwater fishes. General trends in partitioning, such as those provided in this paper, can be used to predict radionuclide transfer to humans and the corresponding potential radiological dose to humans via dietary pathways, in this case following the consumption of fish.