在中国发展环境会计的局限性分析

建立和发展环境会计是中国贯彻可持续发展战略的必然选择和重要保障.环境会计产生并形成于西方国家,目前中国尚未形成适合中国国情的环境会计体系,环境会计的研究在中国仍处于理论探讨阶段,无法在实践中运用.环境会计研究需要在引进西方国家研究成果的基础上不断的自我创新,自我完善.因此应该结合中国的国情和环境会计的学科特点,从环境会计产生的理论基础,传统会计的局限性,企业对环境责任履行不足三个方面分析环境会计在中国的发展创新受到限制的原因.只有正视这些阻碍环境会计在中国发展的局限性,环境会计才能在理论上进一步完善,在实践中真正运用.     

对“绿色会计”概念的初步探讨

绿色会计是为保护生态环境而研究环境成本和价值、提供生态环境变化信息的环境会计，已越来越受到人们关注。为此就绿色会计概念、对象确认、科目设置及信息披露作为重点，进行初步探讨。     

天然水颗粒电动电位的化学模型

结合表面络合化学和双电层物理理论建立天然水颗粒电动电位(即ζ电位)与颐粒表面固有的化学性质及天然水化学条件之间的定量关系。在不同化学条件下,对均匀胶体颗粒(包括聚苯乙烯Latex颗粒和α-Fe_2O_3颗粒)进行电泳测定来验证该模型。结果表明,颗粒表面ζ电位与颗粒表面离子化官能团(—COOH或—OH)的化学性质、天然水pH值和专属吸附的阴阳离子(Ca~(2+)和PO_4~(3-))有密切关系。     

基于力-热双应力加速试验的橡胶减振结构寿命预测研究

目的 针对橡胶减振结构寿命试验时间较长,寿命预测困难的问题,建立了力-热双应力情况下的橡胶减振结构加速试验方法,并给出寿命预测模型.方法 首先,分析影响橡胶减振结构寿命的主要因素,建立典型橡胶减振结构的双应力加速试验方法,并开展加速退化试验.基于加速退化试验获得的试验数据,采用广义艾林模型作为双应力加速模型,Weibull分布作为寿命模型,建立了减振结构的双应力加速退化试验数据的分析方法.结果 预测了使用温度为25℃,压缩率为5％情况下,在给定可靠度0.9987时,减振结构贮存寿命约为9 a.结论 所建立的方法能够较好地预测减振结构的使用寿命.     

水溶液中腐殖酸和苯酚在ZH-02树脂上的双组分吸附

通过苯甲酰基修饰的苯乙烯-二乙烯苯吸附树脂ZH-02对水中腐殖酸和苯酚进行了单组分和双组分的静态吸附.结果表明,在腐殖酸为主要吸附质的二元组分溶液中,对苯酚的吸附量的影响可以利用IAST模型进行预测;而在不存在主要吸附质的二元溶液中,可以用单组分体系的平衡吸附量近似预算双组分竞争体系时各组分的平衡吸附量.     

快速生物活性检测仪RBAT的研制

生物活性是污水处理厂好氧生物处理单元的重要运行指标。本研究基于好氧呼吸速率的双Monod模型推导了生物活性参数的计算公式 ,结合原理性实验 ,介绍了快速生物活性的测量过程和原理 ,并选择单参数法进行生物活性参数的计算 ,同时基于上述原理和开放式体系结构设计了快速生物活性检测设备 ,并进行了实际污水处理厂的测量实验。在多次实验中 ,测量结果稳定 ,活性参数能够可靠地描述污泥的状态。结果表明 ,快速生物活性检测仪性能可靠 ,是水处理过程研究和运行控制中反映活性污泥特性的良好测试手段 ,有较好的应用前景     

浅谈会计职业判断

随着我国市场经济的发展以及会计准则的日趋完善,会计职业判断在会计工作中的地位变得越来越重要.但是,在我国目前的实际会计工作中,很多问题却影响了会计职业判断作用的发挥.因此,本文主要分析了会计职业判断过程中存在的问题,并针对这些问题提出了相应的对策和建议.     

Remediation of Cu and As contaminated water and soil utilizing biochar supported layered double hydroxide: Mechanisms and soil environment altering

Preparing materials for simultaneous remediation of anionic and cationic heavy metals contamination has always been the focus of research. Herein a biochar supported FeMnMg layered double hydroxide (LDH) composites (LB) for simultaneous remediation of copper and arsenic contamination in water and soil has been assembled by a facile co-precipitation approach. Both adsorption isotherm and kinetics studies of heavy metals removal by LB were applied to look into the adsorption performance of adsorbents in water. Moreover, the adsorption mechanisms of Cu and As by LB were investigated, showing that Cu in aqueous solution was removed by the isomorphic substitution, precipitation and electrostatic adsorption while As was removed by complexation. In addition, the availability of Cu and As in the soil incubation experiments was reduced by 35.54%–63.00% and 8.39%–29.04%, respectively by using LB. Meanwhile, the addition of LB increased the activities of urease and sucrase by 93.78%–374.35% and 84.35%–520.04%, respectively, of which 1% of the dosage was the best. A phenomenon was found that the richness and structure of microbial community became vigorous within 1% dosage of LB, which indirectly enhanced the passivation and stabilization of heavy metals. These results indicated that the soil environment was significantly improved by LB. This research demonstrates that LB would be an imaginably forceful material for the remediation of anionic and cationic heavy metals in contaminated water and soil.     

Why a 100-Year Time Horizon should be used for GlobalWarming Mitigation Calculations

Global warming mitigation calculationsrequire consistent procedures for handlingtime in order to compare `permanent' gainsfrom energy-sector mitigation options with`impermanent' gains from many forest-sectoroptions. A critical part of carbonaccounting methodologies such as thosebased on `ton-years' (the product of thenumber of tons of carbon times the numberof years that each ton is held out of theatmosphere) is definition of a timehorizon, or the time period over whichcarbon impacts and benefits are considered. Here a case is made for using a timehorizon of 100 years. This choice avoidsdistortions created by much longer timehorizons that would lead to decisionsinconsistent with societal behavior inother spheres; it also avoids a rapidincrease in the implied value of time ifhorizons shorter than 100 years are used.Selection of a time horizon affectsdecisions on financial mechanisms andcarbon credit. Simple adaptations canallow a time horizon to be specified andused to calculate mitigation benefits andat the same time reserve a given percentageof weight in decision making forgenerations beyond the end of the timehorizon. The choice of a time horizon willheavily influence whether mitigationoptions such as avoided deforestation areconsidered viable.     

双衬层填埋场渗漏检测电极铺设方式研究

利用高压直流电法对双衬层填埋场渗漏检测进行了研究.结果表明检测电极的铺设方式以及供电电极和参比电极的位置对漏洞定位有一定影响.在回路电流、检测电极间距、定位算法、介质分布相同的条件下,三角形的检测电极铺设方式比四边形的漏洞定位误差小,且不同点的误差波动小.当参比电极距离漏洞较近时,漏洞定位误差较大;而参比电极与漏洞的距离越大,漏洞定位误差则越小.同时,检测层的电势分布主要是由供电电极和漏洞造成,因此,参比电极的位置既要远离漏洞又要远离供电电极.