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.     

Quantifying the squeezing or stretching of fisheries as they adapt to displacement by marine reserves

The designation of no‐take marine reserves involves social and economic concerns due to the resulting displacement of fishing effort, when fishing rights are removed from those who traditionally fished within an area. Displacement can influence the functioning of the fishery and success of the reserve, yet levels of displacement are seldom quantified after reserve implementation and very rarely before that. We devised a simple analytical framework based on set theory to facilitate reserve placement. Implementation of the framework requires maps of fishing grounds, fishing effort, or catch per unit effort for at least 2 years. The framework quantifies the level of conflict that a reserve designation might cause in the fishing sector due to displacement and the opportunities to offset the conflict through fisher spatial mobility (i.e., ability of fishers to fish elsewhere). We also considered how the outputs of the framework can be used to identify targeted management interventions for each fishery. We applied the method in Honduras, where the largest marine protected area in Central America is being placed, for which spatial data on fishing effort were available for 6 fisheries over 3 years. The proposed closure had a greater negative impact on the shrimp and lobster scuba fisheries, which concentrated respectively 28% and 18% of their effort inside the reserve. These fisheries could not accommodate the displacement within existing fishing grounds. Both would be forced to stretch into new fishing grounds, which are available but are of unknown quality. These stakeholders will likely require compensation to offset costly exploratory fishing or to travel to fishing grounds farther away from port.     

Characterizing the Width of Amphibian Movements During Postbreeding Migration

Habitat linkages can help maintain connectivity of animal populations in developed landscapes. However, the lack of empirical data on the width of lateral movements (i.e., the zigzagging of individuals as they move from one point to point another) makes determining the width of such linkages challenging. We used radiotracking data from wood frogs (Lithobates sylvaticus) and spotted salamanders (Ambystoma maculatum) in a managed forest in Maine (U.S.A.) to characterize movement patterns of populations and thus inform planning for the width of wildlife corridors. For each individual, we calculated the polar coordinates of all locations, estimated the vector sum of the polar coordinates, and measured the distance from each location to the vector sum. By fitting a Gaussian distribution over a histogram of these distances, we created a population‐level probability density function and estimated the 50th and 95th percentiles to determine the width of lateral movement as individuals progressed from the pond to upland habitat. For spotted salamanders 50% of lateral movements were ≤13 m wide and 95% of movements were ≤39 m wide. For wood frogs, 50% of lateral movements were ≤17 m wide and 95% of movements were ≤ 51 m wide. For both species, those individuals that traveled the farthest from the pond also displayed the greatest lateral movement. Our results serve as a foundation for spatially explicit conservation planning for pond‐breeding amphibians in areas undergoing development. Our technique can also be applied to movement data from other taxa to aid in designing habitat linkages. Caracterización de la Amplitud de Movimiento de Anfibios durante la Migración Pos‐Reproducción     

Developing Metapopulation Connectivity Criteria from Genetic and Habitat Data to Recover the Endangered Mexican Wolf

Restoring connectivity between fragmented populations is an important tool for alleviating genetic threats to endangered species. Yet recovery plans typically lack quantitative criteria for ensuring such population connectivity. We demonstrate how models that integrate habitat, genetic, and demographic data can be used to develop connectivity criteria for the endangered Mexican wolf (Canis lupus baileyi), which is currently being restored to the wild from a captive population descended from 7 founders. We used population viability analysis that incorporated pedigree data to evaluate the relation between connectivity and persistence for a restored Mexican wolf metapopulation of 3 populations of equal size. Decreasing dispersal rates greatly increased extinction risk for small populations (<150–200), especially as dispersal rates dropped below 0.5 genetically effective migrants per generation. We compared observed migration rates in the Northern Rocky Mountains (NRM) wolf metapopulation to 2 habitat‐based effective distance metrics, least‐cost and resistance distance. We then used effective distance between potential primary core populations in a restored Mexican wolf metapopulation to evaluate potential dispersal rates. Although potential connectivity was lower in the Mexican wolf versus the NRM wolf metapopulation, a connectivity rate of >0.5 genetically effective migrants per generation may be achievable via natural dispersal under current landscape conditions. When sufficient data are available, these methods allow planners to move beyond general aspirational connectivity goals or rules of thumb to develop objective and measurable connectivity criteria that more effectively support species recovery. The shift from simple connectivity rules of thumb to species‐specific analyses parallels the previous shift from general minimum‐viable‐population thresholds to detailed viability modeling in endangered species recovery planning. Desarrollo de Criterios de Conectividad Metapoblacional a Partir de Datos Genéticos y de Hábitat para Recuperar al Lobo Mexicano en Peligro de Extinción     

Defining and Evaluating the Umbrella Species Concept for Conserving and Restoring Landscape Connectivity

Conserving or restoring landscape connectivity between patches of breeding habitat is a common strategy to protect threatened species from habitat fragmentation. By managing connectivity for some species, usually charismatic vertebrates, it is often assumed that these species will serve as conservation umbrellas for other species. We tested this assumption by developing a quantitative method to measure overlap in dispersal habitat of 3 threatened species—a bird (the umbrella), a butterfly, and a frog—inhabiting the same fragmented landscape. Dispersal habitat was determined with Circuitscape, which was parameterized with movement data collected for each species. Despite differences in natural history and breeding habitat, we found substantial overlap in the spatial distributions of areas important for dispersal of this suite of taxa. However, the intuitive umbrella species (the bird) did not have the highest overlap with other species in terms of the areas that supported connectivity. Nevertheless, we contend that when there are no irreconcilable differences between the dispersal habitats of species that cohabitate on the landscape, managing for umbrella species can help conserve or restore connectivity simultaneously for multiple threatened species with different habitat requirements. Definición y Evaluación del Concepto de Especie Paraguas para Conservar y Restaurar la Conectividad de Paisajes     

Environmental cost of using poor decision metrics to prioritize environmental projects

Conservation decision makers commonly use project‐scoring metrics that are inconsistent with theory on optimal ranking of projects. As a result, there may often be a loss of environmental benefits. We estimated the magnitudes of these losses for various metrics that deviate from theory in ways that are common in practice. These metrics included cases where relevant variables were omitted from the benefits metric, project costs were omitted, and benefits were calculated using a faulty functional form. We estimated distributions of parameters from 129 environmental projects from Australia, New Zealand, and Italy for which detailed analyses had been completed previously. The cost of using poor prioritization metrics (in terms of lost environmental values) was often high—up to 80% in the scenarios we examined. The cost in percentage terms was greater when the budget was smaller. The most costly errors were omitting information about environmental values (up to 31% loss of environmental values), omitting project costs (up to 35% loss), omitting the effectiveness of management actions (up to 9% loss), and using a weighted‐additive decision metric for variables that should be multiplied (up to 23% loss). The latter 3 are errors that occur commonly in real‐world decision metrics, in combination often reducing potential benefits from conservation investments by 30–50%. Uncertainty about parameter values also reduced the benefits from investments in conservation projects but often not by as much as faulty prioritization metrics.     

Computing sustainable manufacturing index with fuzzy analytic hierarchy process

The growing industrial interest in adopting sustainability programmes has ushered in studies regarding sustainability indicators which have continually flourished in current literature. However, limited attention is given to the development of priority ranking, which is an important input for any adopting firm. This paper presents a hybrid multi-criteria approach in determining priority areas in sustainable manufacturing (SM). Using fuzzy analytic hierarchy process to address uncertainty in hierarchical decision-making, this paper determines SM priority strategies and eventually identifies even lower level strategies. The computed sustainable manufacturing index is presented at both the organizational and operational levels for a real case study of an industrial plastic manufacturing firm. This work provides a detailed and transparent hierarchical decision-making approach based on SM framework, the use of which could be valuable to practicing managers across industries in their pursuit of greater sustainability.     

Credibility and advocacy in conservation science

Conservation policy sits at the nexus of natural science and politics. On the one hand, conservation scientists strive to maintain scientific credibility by emphasizing that their research findings are the result of disinterested observations of reality. On the other hand, conservation scientists are committed to conservation even if they do not advocate a particular policy. The professional conservation literature offers guidance on negotiating the relationship between scientific objectivity and political advocacy without damaging conservation science's credibility. The value of this guidance, however, may be restricted by limited recognition of credibility's multidimensionality and emergent nature: it emerges through perceptions of expertise, goodwill, and trustworthiness. We used content analysis of the literature to determine how credibility is framed in conservation science as it relates to apparent contradictions between science and advocacy. Credibility typically was framed as a static entity lacking dimensionality. Authors identified expertise or trustworthiness as important, but rarely mentioned goodwill. They usually did not identify expertise, goodwill, or trustworthiness as dimensions of credibility or recognize interactions among these 3 dimensions of credibility. This oversimplification may limit the ability of conservation scientists to contribute to biodiversity conservation. Accounting for the emergent quality and multidimensionality of credibility should enable conservation scientists to advance biodiversity conservation more effectively.     

模拟排水沟渠非点源溶质氮迁移实验研究

农田排水沟渠是由水-底泥-植物组成的复合生态结构,其间非点源溶质的迁移转化对研究沟渠拦截、控制和管理农业非点源污染具有重要意义.本研究以模拟排水沟渠静态实验为基础,以典型非点源溶质氮素为例,分析了实验期内水体、底泥及芦苇不同介质内氮含量变化过程,分析了底泥吸附与解析、芦苇生长与衰败等年内不同时期对水体中氮素浓度的影响,探讨了水-底泥-芦苇复合生态体内氮迁移及对水体中氮浓度的影响机制.结果表明,底泥的吸附与解吸、芦苇生长的吸收和同化对水体中氮素浓度均有影响,10月之前这种影响表现为促使水体中氮素浓度降低,是水体的氮净化过程;10月之后这种净化作用开始降低,11月之后表现为促使水体中氮素浓度升高.同时,模拟沟渠水-底泥-芦苇生态体内氮迁移联系密切,任一介质内或介质间氮素迁移转化都会引起水体中氮素浓度相应调整.     

三峡库区消落带土壤邻苯二甲酸二丁酯静态释放特征

为了解特大型水库消落带优先有机污染物迁移转化规律,以邻苯二甲酸二丁酯(DBP)为代表性优先污染物,采用静态淹水法研究了土壤中DBP浓度、上覆水离子强度、有机质含量等因素对三峡库区消落带土壤中DBP静态释放规律的影响.结果表明,消落带土壤中DBP在淹水前期由土壤向上覆水中迁移释放,该过程分为短暂但是释放速率较快的快速释放阶段和释放时间较长但释放速率较慢的慢速释放阶段,此过程可以很好地用二室一级动力模型拟合.随着土壤中添加的DBP浓度的增大,DBP向上覆水快速释放速率加快,而快速释放比例则减小;慢释放速率和慢速释放比例则正好相反.随着上覆水离子强度的增加,快速释放比例增加,使DBP向上覆水释放量增加.上覆水高浓度的DBP在淹水初期会抑制土壤DBP的释放而且使DBP释放达到最大值的时间延迟.上覆水添加腐殖酸后,快速释放速率、慢速释放速率和快速释放比例均增大,从而使DBP向上覆水的释放量也增加.