企业可持续发展评价指标体系的选定原则及构建框架

为了制定企业可持续发展的战略决策,须制定可持续发展的指标体系,并依据这一体系对数据和资料进行收集、整理和分析,从而确定可靠而有效的政策方针。文中论述了可持续发展指标体系的定义、选定标准、原则和可持续发展的评价指标体系,提出了压力-状态-响应框架模型以及不同层次的指标体系框架。该指标体系分为总体层、系统层、状态层、变量层和要素层五个等级。对于持续发展的表征指标及对目前发展的可持续性评估,还需要长时间和切合实际的探讨。     

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.     

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.     

Resource Use Dynamics and Land-Cover Change in Ang Nhai Village and Phou Phanang National Reserve Forest, Lao PDR

This study integrated aerial photographs from 1952, 1981, and 1998, and a satellite image from 2000 with oral histories and socioeconomic surveys to assess changes in forest and land cover in Ang Nhai village, Laos. The study documents the history of resource use and changes in household access to resources in the village. Three distinctive trends were observed in terms of forest and land cover—forest degradation, deforestation, and regeneration. Project results suggest that land and forest cover change dynamically under different circumstances. The case study also points out that integration into the market economy can induce intensification of unused lowland areas, while removing pressures from upland areas previously used for supplementing agricultural production. In addition, the creation of a national reserve forest to restrict local access and forest use was an ineffective tool for regulating encroachment and logging activities.     

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.     

ORIGIN AND TRANSPORT OF DISSOLVED CHEMICALS IN A KARST WATERSHED,SOUTHWESTERN ILLINOIS1

ABSTRACT: An extensive base of water quality information emphasizing the effects of land use and hydrology was obtained in the karstified Fountain Creek watershed of southwestern Illinois to help resolve local water quality issues. Agrichemicals dominate the loads of most water quality constituents in the streams and shallow karstic ground water. Only calcium (Ca), magnesium (Mg), Aluminum (A1), and sulfate (SO₄) ions are predominantly derived from bedrock or soils, while agrichemicals contribute most of the sodium (Na), potassium (K), chlorine (Cl), nitrate (NO₃), fluorine (F), phosphorus (P), and atrazine. Concentrations of individual ions correlate with discharge variations in karst springs and surface streams; highly soluble ions supplied by diffuse ground water are diluted by high flows, while less soluble ions increase with flow as they are mobilized from fields to karst conduits under storm conditions. Treated wastewater containing detergent residues dominates the boron load of streams and provides important subordinate loads of several other constituents, including atrazine derived from the Mississippi River via the public water supply. Average surface water concentrations at the watershed outlet closely approximate a 92:8 mixture of karst ground water and treated wastewater, demonstrating the dominance of ground water contributions to streams. Therefore the karst aquifer and watershed streams form a single water quality system that is also affected by wastewater effluent.     

ACCURACY OF LAKE AND STREAM TEMPERATURES ESTIMATED FROM THERMAL INFRARED IMAGES1

Emitted thermal infrared radiation (TIR, λ= 8 to 14 μm) can be used to measure surface water temperatures (top approximately 100 μm). This study evaluates the accuracy of stream (50 to 500 m wide) and lake (300 to 5,000 m wide) radiant temperatures (15 to 22°C) derived from airborne (MASTER, 5 to 15 m) and satellite (ASTER 90 m, Landsat ETM+ 60 m) TIR images. Applied atmospheric compensations changed water temperatures by ?0.2 to +2.0°C. Atmospheric compensation depended primarily on atmospheric water vapor and temperature, sensor viewing geometry, and water temperature. Agreement between multiple TIR bands (MASTER ‐ 10 bands, ASTER ‐ 5 bands) provided an independent check on recovered temperatures. Compensations improved agreement between image and in situ surface temperatures (from 2.0 to 1.1°C average deviation); however, compensations did not improve agreement between river image temperatures and loggers installed at the stream bed (from 0.6 to 1.6°C average deviation). Analysis of field temperatures suggests that vertical thermal stratification may have caused a systematic difference between instream gage temperatures and corrected image temperatures. As a result, agreement between image temperatures and instream temperatures did not imply that accurate TIR temperatures were recovered. Based on these analyses, practical accuracies for corrected TIR lake and stream surface temperatures are around 1°C.     

BASE FLOW RECESSION RATES,LOW FLOWS,AND HYDROLOGIC FEATURES OF SMALL WATERSHEDS IN PENNSYLVANIA,USA1

This paper examines the relationships between measurable watershed hydrologic features, base flow recession rates, and the Q_7,10 low flow statistic (the annual minimum seven‐day average streamflow occurring once every 10 years on average). Base flow recession constants were determined by analyzing hydrograph recession data from 24 small (>130 km²), unregulated watersheds across five major physiographic provinces of Pennsylvania, providing a highly variable dataset. Geomorphic, hydrogeologic, and land use parameters were determined for each watershed. The base flow recession constant was found to be most strongly correlated to drainage density, geologic index, and ruggedness number (watershed slope); however, these three parameters are intercorrelated. Multiple regression models were developed for predicting the recession rate, and it was found that only two parameters, drainage density and hydrologic soil group, were required to obtain good estimates of the recession constant. Equations were also developed to relate the recession rates to Q_7,10 per unit area, and to the Q_7,10/Q₅₀ ratio. Using these equations, estimates of base flow recession rates, Q_7,10, and streamflow reduction under drought conditions can be made for small, ungaged basins across a wide range of physiography.     

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。