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.     

火灾科学需深入研究的课题探讨

火灾科学是系统的科学,它涉及多个技术领域。从科学发展和现实角度,提出当前的火灾科学在城市消防规划、高大空间建筑防火设计综合方法、多层地下交通枢纽防火研究、安全疏散心理和机理研究、火灾自动报警系统的关联研究、建筑防排烟技术研究、建筑结构耐火性能研究等10个技术领域需深入研究的课程,以最终实现基础理论、实用方法、先进技术和科学管理一体化。     

安全科学学科建设理论研究

安全科学是一门新兴的大交叉综合学科,为促进安全科学的快速发展,运用科学学思想和知识溯源等方法,从安全学科建设的高度,首先阐述交叉科学的属性、研究层次、交叉形式、知识命名和现有交叉科学研究存在的问题,在此基础上提出了安全科学研究的创新思路、安全科学研究的多视角与分类和安全科学研究成果的多样性特征,最后给出了安全科学新分支创建的实例。研究结果表明:只有了解交叉学科的基础问题,才能理解安全科学的发展,才能快速地创新安全科学。     

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.     

Dynamic Bayesian networks for reliability evaluation of subsea wellhead connector during service life based on Monte Carlo method

The subsea wellhead connector is a critical connection component between subsea Christmas tree and subsea wellhead for preventing the leakage of oil and gas in the subsea production system. Excited by cyclical loadings due to environmental forces and the other support forces, the subsea wellhead connector is prone to the failure, which could lead to the loss of subsea tree or wellhead integrity and even catastrophic accidents. With the Monte Carlo simulation method, this paper presents a reliability analysis approach based on dynamic Bayesian Networks, aiming to assess the failure probability of the subsea wellhead connector during service life. Take the driving ring component of the subsea wellhead connector as an example to demonstrate the reasonability of the proposed model. The generation data is processed by the transform between the numerical value and the state variable. Based on the stress-strength interference theory, the structure reliability of the driving ring with 96.26% is achieved by the proposed model with the consideration the aging of the material strength and the most influential factors are figured out. Meanwhile, the corresponding control measures are proposed effectively reduce the failure risk of the subsea wellhead connector during service life.     

Developing an interdisciplinary and cross‐sectoral community of practice in the domain of forests and livelihoods

Although significant resources are being spent researching and fostering the relationship between forests and livelihoods to promote mutually beneficial outcomes, critical gaps in understanding persist. A core reason for such gaps is that researchers, practitioners, and policy makers lack the structured space to interact and collaborate, which is essential for effective, interdisciplinary research, practice, and evaluation. Thus, scientific findings, policy recommendations, and measured outcomes have not always been synthesized into deep, systemic understanding; learning from practice and implementation does not easily find its way into scientific analyses, and science often fails to influence policy. Communities of practice (CofPs) are dynamic sociocultural systems that bring people together to share and create knowledge around a common topic of interest. They offer participants a space and structure within which to develop new, systemic approaches to multidimensional problems on a common theme. Uniquely informed by a systems‐thinking perspective and drawing from the scientific and gray literatures and in‐depth interviews with representatives of established CofPs in the natural resource management and development domain, we argue that a well‐designed and adequately funded CofP can facilitate interdisciplinary and cross‐sectoral relationships and knowledge exchange. Well‐designed CofPs integrate a set of core features and processes to enhance individual, collective, and domain outcomes; they set out an initial but evolving purpose, encourage diverse leadership, and promote collective‐identity development. Funding facilitates effective communication strategies (e.g., in person meetings). We urge our colleagues across sectors and disciplines to take advantage of CofPs to advance the domain of forests and livelihoods.     

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     

The city as a refuge for insect pollinators

Research on urban insect pollinators is changing views on the biological value and ecological importance of cities. The abundance and diversity of native bee species in urban landscapes that are absent in nearby rural lands evidence the biological value and ecological importance of cities and have implications for biodiversity conservation. Lagging behind this revised image of the city are urban conservation programs that historically have invested in education and outreach rather than programs designed to achieve high‐priority species conservation results. We synthesized research on urban bee species diversity and abundance to determine how urban conservation could be repositioned to better align with new views on the ecological importance of urban landscapes. Due to insect pollinators’ relatively small functional requirements—habitat range, life cycle, and nesting behavior—relative to larger mammals, we argue that pollinators put high‐priority and high‐impact urban conservation within reach. In a rapidly urbanizing world, transforming how environmental managers view the city can improve citizen engagement and contribute to the development of more sustainable urbanization.     

When and how to use Q methodology to understand perspectives in conservation research

Understanding human perspectives is critical in a range of conservation contexts, for example, in overcoming conflicts or developing projects that are acceptable to relevant stakeholders. The Q methodology is a unique semiquantitative technique used to explore human perspectives. It has been applied for decades in other disciplines and recently gained traction in conservation. This paper helps researchers assess when Q is useful for a given conservation question and what its use involves. To do so, we explained the steps necessary to conduct a Q study, from the research design to the interpretation of results. We provided recommendations to minimize biases in conducting a Q study, which can affect mostly when designing the study and collecting the data. We conducted a structured literature review of 52 studies to examine in what empirical conservation contexts Q has been used. Most studies were subnational or national cases, but some also address multinational or global questions. We found that Q has been applied to 4 broad types of conservation goals: addressing conflict, devising management alternatives, understanding policy acceptability, and critically reflecting on the values that implicitly influence research and practice. Through these applications, researchers found hidden views, understood opinions in depth and discovered points of consensus that facilitated unlocking difficult disagreements. The Q methodology has a clear procedure but is also flexible, allowing researchers explore long‐term views, or views about items other than statements, such as landscape images. We also found some inconsistencies in applying and, mainly, in reporting Q studies, whereby it was not possible to fully understand how the research was conducted or why some atypical research decisions had been taken in some studies. Accordingly, we suggest a reporting checklist.