基于环境会计的企业实施清洁生产的全成本评估机理

探讨了企业实施环境管理过程中环境会计扮演的角色与功能;借助对两个国际级环境管理机构制定与推行其管理措施的比较资料,分析了环境会计对环境管理产生支持效果的内在机理;进而构建了基于环境会计的企业环境管理的全成本评估架构：着重界定关键概念,推介并分析如何通过环境会计资料库系统进行清洁生产的全成本评估的方法和步骤,旨在协助企业选择较优的清洁生产替代技术,为企业获得生态效益提供理论基础扣技术支持。     

How unnecessarily high abatement costs and unresolved distributional issues undermine nutrient reductions to the Baltic Sea

This paper systematically reviews the literature on how to reduce nutrient emissions to the Baltic Sea cost-effectively and considerations for allocating these costs fairly among countries. The literature shows conclusively that the reduction targets of the Baltic Sea Action Plan (BSAP) could be achieved at considerably lower cost, if countries would cooperate to implement the least costly abatement plan. Focusing on phosphorus abatement could be prudent as the often recommended measures—wastewater treatment and wetlands—abate nitrogen too. An implication of our review is that the potential for restoring the Baltic Sea to good health is undermined by an abatement strategy that is more costly than necessary and likely to be perceived as unfair by several countries. Neither the BSAP nor the cost-effective solution meet the surveyed criteria for fairness, implying a need for side-payments.Supplementary InformationThe online version contains supplementary material available at 10.1007/s13280-021-01580-4.     

Modeling amphibian energetics, habitat suitability, and movements of western toads, Anaxyrus (=Bufo) boreas, across present and future landscapes

Effective conservation of amphibian populations requires the prediction of how amphibians use and move through a landscape. Amphibians are closely coupled to their physical environment. Thus an approach that uses the physiological attributes of amphibians, together with knowledge of their natural history, should be helpful. We used Niche Mapper™ to model the known movements and habitat use patterns of a population of Western toads (Anaxyrus (=Bufo) boreas) occupying forested habitats in southeastern Idaho. Niche Mapper uses first principles of environmental biophysics to combine features of topography, climate, land cover, and animal features to model microclimates and animal physiology and behavior across landscapes. Niche Mapper reproduced core body temperatures (T_c) and evaporation rates of live toads with average errors of 1.6 ± 0.4 °C and 0.8 ± 0.2 g/h, respectively. For four different habitat types, it reproduced similar mid-summer daily temperature patterns as those measured in the field and calculated evaporation rates (g/h) with an average error rate of 7.2 ± 5.5%. Sensitivity analyses indicate these errors do not significantly affect estimates of food consumption or activity. Using Niche Mapper we predicted the daily habitats used by free-ranging toads; our accuracy for female toads was greater than for male toads (74.2 ± 6.8% and 53.6 ± 15.8%, respectively), reflecting the stronger patterns of habitat selection among females. Using these changing to construct a cost surface, we also reconstructed movement paths that were consistent with field observations. The effect of climate warming on toads depends on the interaction of temperature and atmospheric moisture. If climate change occurs as predicted, results from Niche Mapper suggests that climate warming will increase the physiological cost of landscapes thereby limiting the activity for toads in different habitats.     

Optimization of regional hazardous waste management systems: an improved formulation

The planning and design of regional hazardous waste management system (RHWMS) involves selection of treatment and disposal facilities, allocation of hazardous wastes and waste residues from generator to the treatment and disposal sites and selection of the transportation routes. An improved formulation based upon multi-objective integer programming approach is presented to arrive at the optimal configuration of RHWMS components. This formulation addresses important practical issues like unique characteristics of the hazardous wastes reflecting on waste–waste and waste–technology compatibility. A utility function approach is presented to integrate both cost and risk related objectives. An illustrative case example is presented to demonstrate the usefulness of the improved formulation as a tool which can be used by environmental planning agencies in regional planning for hazardous waste management.     

A Comparison of Alternative Strategies for Cost-Effective Water Quality Management in Lakes

Roughly 45% of the assessed lakes in the United States are impaired for one or more reasons. Eutrophication due to excess phosphorus loading is common in many impaired lakes. Various strategies are available to lake residents for addressing declining lake water quality, including septic system upgrades and establishing riparian buffers. This study examines 25 lakes to determine whether septic upgrades or riparian buffers are a more cost-effective strategy to meet a phosphorus reduction target. We find that riparian buffers are the more cost-effective strategy in every case but one. Large transaction costs associated with the negotiation and monitoring of riparian buffers, however, may be prohibiting lake residents from implementing the most cost-effective strategy. An erratum to this article is available at .     

Cost/Benefit Considerations for Recent Saltcedar Control,Middle Pecos River,New Mexico

Major benefits were weighed against major costs associated with recent saltcedar control efforts along the Middle Pecos River, New Mexico. The area of study was restricted to both sides of the channel and excluded tributaries along the 370 km between Sumner and Brantley dams. Direct costs (helicopter spraying, dead tree removal, and revegetation) within the study area were estimated to be $2.2 million but possibly rising to $6.4 million with the adoption of an aggressive revegetation program. Indirect costs associated with increased potential for erosion and reservoir sedimentation would raise the costs due to increased evaporation from more extensive shallows in the Pecos River as it enters Brantley Reservoir. Actions such as dredging are unlikely given the conservative amount of sediment calculated (about 1% of the reservoir pool). The potential for water salvage was identified as the only tangible benefit likely to be realized under the current control strategy. Estimates of evapotranspiration (ET) using Landsat TM data allowed estimation of potential water salvage as the difference in ET before and after treatment, an amount totaling 7.41 million m³ (6010 acre-ft) per year. Previous saltcedar control efforts of roughly the same magnitude found that salvaged ET recharged groundwater and no additional flows were realized within the river. Thus, the value of this recharge is probably less than the lowest value quoted for actual in-channel flow, and estimated to be < $63,000 per year. Though couched in terms of costs and benefits, this paper is focused on what can be considered the key trade-off under a complete eradication strategy: water salvage vs. erosion and sedimentation. It differs from previous efforts by focusing on evaluating the impacts of actual control efforts within a specific system. Total costs (direct plus potential indirect) far outweighed benefits in this simple comparison and are expected to be ongoing. Problems induced by saltcedar control may permanently reduce reservoir capacity and increase reservoir evaporation rates, which could further deplete supplies on this water short system. These potential negative consequences highlight that such costs and benefits need to be considered before initiating extensive saltcedar control programs on river systems of the western United States.     

Evaluating water quality investments using cost utility analysis

This study borrows concepts from healthcare economics and uses cost utility analysis (CUA) to select an optimum portfolio of water quality enhancement projects in Perth, Western Australia. In CUA, costs are handled via standard discounted cash flow analysis, but the benefits, being intangible, are measured with a utility score. Our novel methodology combines CUA with a binary combinatorial optimisation solver, known as a 'knapsack algorithm', to identify the optimum portfolio of projects. We show how water quality projects can be selected to maximise an aggregate utility score while not exceeding a budget constraint. Our CUA model applies compromise programming (CP) to measure utility over multiple attributes in different units. CUA is shown to provide a transparent and analytically robust method to maximise benefits from water quality remediation investments under a constrained budget.     

清洁化生产中资源边际机会成本分析

从可持续发展观点出发 ,首先提出资源使用者所支付的资源价格应等于边际机会成本 ,并详细地分析了其原因和组成 ,然后再进一步探讨了清洁化生产中资源边际机会成本与清洁化生产技术水平的关系 ,在此基础上 ,分析了清洁化生产中资源边际机会成本最小化的约束条件。     

环境污染与住房价格的计量经济分析模式

对人的生活环境如何评价进行定量化的探讨，即城市住房价格如何引入计量经济模式，给出一个定量回归分析方法，得出比较科学可靠和准确的结果．     

建筑工地事故的经济损失与最有效的安全投资（香港经验）

本文论述了对因建筑工地发生的事故而导致承包商的经济损失的一个调查情况。作者对１８个建筑工地发生的６１８起事故进行了调查，每一个建筑工地，其安全状况指标是用总的等量损失工作日除以总的所需工作日来评价。通过这１８个例证，可以得到建筑工地事故损失与安全状况指标两者之间的关系。类似的，可以获得安全投资与安全状况指标两者的关系、从这两条曲线中。承包商可以决定对建筑工地的最适宜的安全投资。建筑项目的最小安全投资为建筑总投资的０．５５％。这时，在最适宜点之处安全投资要比总的事故损失大得多。