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.     

Impact of Human Activities on Carbon Dioxide (CO<Subscript>2</Subscript>) Emissions: A Statistical Analysis

Summary The balance of evidence suggests a perceptible human influence on global ecosystems. Human activities are affecting the global ecosystem, some directly and some indirectly. If researchers could clarify the extent to which specific human activities affect global ecosystems, they would be in a much better position to suggest strategies for mitigating against the worst disturbances. Sophisticated statistical analysis can help in interpreting the influence of specific human activities on global ecosystems more carefully. This study aims at identifying significant or influential human activities (i.e. factors) on CO₂ emissions using statistical analyses. The study was conducted for two cases: (i) developed countries and (ii) developing countries. In developed countries, this study identified three influential human activities for CO₂ emissions: (i) combustion of fossil fuels, (ii) population pressure on natural and terrestrial ecosystems, and (iii) land use change. In developing countries, the significant human activities causing an upsurge of CO₂ emissions are: (i) combustion of fossil fuels, (ii) terrestrial ecosystem strength and (iii) land use change. Among these factors, combustion of fossil fuels is the most influential human activity for CO₂ emissions both in developed and developing countries. Regression analysis based on the factor scores indicated that combustion of fossil fuels has significant positive influence on CO₂ emissions in both developed and developing countries. Terrestrial ecosystem strength has a significant negative influence on CO₂ emissions. Land use change and CO₂ emissions are positively related, although regression analysis showed that the influence of land use change on CO₂ emissions was still insignificant. It is anticipated, from the findings of this study, that CO₂ emissions can be reduced by reducing fossil-fuel consumption and switching to alternative energy sources, preserving exiting forests, planting trees on abandoned and degraded forest lands, or by planting trees by social/agroforestry on agricultural lands.     

Use of Microbial Community to Evaluate Performance of a Wetland System in Treating Pb/Zn Mine Drainage

The performance of a wetland system in treating lead (Pb)/zinc (Zn) mine drainage was evaluated by using the polyurethane foam unit (PFU) microbial community (method), which has been adopted by China as a standardized procedure for monitoring water quality. The wetland system consisted of four cells with three dominant plants: Typha latifolia, Phragmites australis and Paspalum distichum. Physicochemical characteristics [pH, EC, content of total suspended solid (TSS) and metals (Pb, Zn, Cd, and Cu)] and PFU microbial community in water samples had been investigated from seven sampling sites. The results indicated that the concentrations of Pb, Zn, Cd, Cu, and TSS in the mine drainage were gradually reduced from the inlet to the outlet of the wetland system and 99%, 98%, 75%, 83%, and 68% of these metals and TSS respectively, had been reduced in concentration after the drainage passed through the wetland system. A total of 105 protozoan species were identified, the number of protozoa species and the diversity index (DI) gradually increased, while the heterotrophic index (HI) gradually decreased from the inlet to the outlet of the wetland system. The results indicated that DI, HI, and total number species of protozoa could be used as biological indicators indicating the improvement of water quality.     

A Comparison of Campfire Impacts and Policies in Seven Protected Areas

Using resource-monitoring data from seven protected areas, the effectiveness of three campfire policies—campfire ban, designated campfires, and unregulated campfires—were assessed based on the number of fire sites and the amount of tree damage. Results indicate that unregulated campfire policies permitted substantial numbers of fire sites and tree damage in campsites, although fire bans did not eliminate or even substantially decrease these problems. A designated campfire policy was effective in decreasing number of fire sites, but little difference was found among policies regarding tree damage. Given the importance of campfires to visitor experiences, campfire prohibitions could be viewed as unnecessarily restrictive based on their limited success in preventing resource damage. Conclusions encourage protected-area managers to consider designated campfire policies and prohibitions on axes, hatchets, and saws to better meet resource protection and visitor experience mandates.     

Environmental Auditing and the Role of the Accountancy Profession: A Literature Review

This review of the literature on environmental auditing and the potential role of accountants distinguishes between compliance audits and audits of the environmental management system. After an extensive introduction to the concept, this review focuses on the similarities and differences between an environmental audit and a financial statement audit. The general approach to both types of audits is similar, except that environmental audits are largely unregulated. Both audits place an emphasis on the evaluation of control systems, which is an argument in favor of external auditors playing a role in environmental audits. Another argument for including external accountants is their code of ethics. However, these professionals seem to be reluctant to enter the field of environmental auditing. It is argued that this reluctance is because of a lack of generally accepted principles for conducting environmental audits. If external accountants are engaged in environmental auditing, they should be part of multidisciplinary teams that also include scientists and engineers to avoid a too strong focus on procedures. Rather than treating these audits as totally different, it is proposed that there be a move towards integrated, or even universal, audits.     

FOREST HARVESTING AND STREAMWATER INORGANIC CHEMISTRY IN WESTERN NORTH AMERICA: A REVIEW1

The solution chemistry of forested streams primarily in western North America is explained by considering the major factors that influence this chemistry — geological weathering; atmospheric precipitation and climate; precipitation acidity; terrestrial biological processes; physical/chemical reactions in the soil; and physical, chemical, and biological processes within streams. Due to the complexity of all these processes and their varying importance for different chemicals, stream water chemistry has exhibited considerable geographic and temporal variation and is difficult to model accurately. The impacts of forest harvesting on stream water chemistry were reviewed by considering the effects of harvesting on each of the important factors controlling this chemistry, as well as other factors influencing these impacts ‐ extent of the watershed harvested, presence of buffer strips between streams and harvested areas, nature of post‐harvesting site preparation, revegetation rate following harvesting, pre‐harvesting soil fertility, and soil buffering capacity. These effects have sometimes reinforced one another but have sometimes been counterbalancing or slight so that harvesting impacts on stream water chemistry have been highly variable. Eight major knowledge gaps were identified, two of which — a scarcity of detailed stream chemical budgets and knowledge of longitudinal variation in stream chemistry — relate to undisturbed streams, while the remainder relate to forest harvesting effects.     

不同环境体系下锂离子电池热失控特性实验研究

针对锂离子电池热失控引发的航空运输安全问题,自主设计并搭建锂离子电池热失控灾害演化及危险性分析实验平台。在敞开和密封环境体系下,对电加热触发荷电量(State of Charge,SOC)为0%、50%和100%的18650型锂离子电池热失控规律进行了实验研究。观察单体锂离子电池在敞开和密封体系中的热失控现象,并记录单体锂离子电池热失控时间、温度峰值及相应的温度变化。数据结果显示,相比敞开体系,密封体系有效的延缓了锂离子电池发生热失控的时间,并降低了锂离子热失控时释放的能量,为锂离子电池的航空运输安全性研究提供了理论依据和工程技术参考。     

采油厂HSE监督检查管理系统创建实践研究

本文根据采油厂生产过程风险特点,以生产单元为对象,通过建立全员参与的HSE监督检查体系,实现对采油厂HSE监督检查标准的统一规范,利用开发的HSE监督检查信息集成平台,创建完成采油厂HSE监督检查管理系统。在大庆油田第五采油厂的应用实践显示,其能为采油厂带来巨大的风险管理效益,是全面落实直线与属地HSE责任的有效载体。对于采油厂有效实施HSE监督检查具有重大意义,是HSE管理制度的一种创新。     

突发事件机理体系与现代应急管理体制设计

本文为了增加对突发事件的科学认识,提升应急管理的能力水平,首先对突发事件和应急管理的内在机理进行剖析。通过分阶段、划层次地构建"4L-5S"机理分析模型,将二者划归为统一体系,以理清其逻辑内涵;然后,为顺应时代发展特征,满足应急管理的更高要求,实现应急管理工作从非常态协同应对转为常态化职能管理,对现代应急管理体制加以总体设计。从而,突发事件机理体系设计使得我国的突发事件机理研究逐渐过渡至具有阶段性和层次性,现代应急管理体制设计使得我国应急管理整合出具备现代思维理念的逻辑框架。     

西部复杂性地貌地区消防规划评估与建设研究 ——以凉山州区域为例

城市消防规划作为城市消防安全体系建设的重要依据,是助力城市现代化进程、推动城市综合安全智慧网络形成的重要基石。通过对凉山州各地貌地区消防现状存在问题的分析,结合凉山州的实际情况及全州建设发展多种形式综合性消防应急救援队伍的需要,提出了能满足全州消防安全需求且能够有效指导城市消防建设的相应对策。