环境成本计划和控制的生命周期全成本法

在对国内外环境会计文献进行研究的基础上,对全成本法与生命周期分析、外部环境成本的内部化以及未来环境成本的处理等问题进行了理论探讨;对产品生命周期的不同阶段应采取的环境成本计划与控制的手段进行了分析;对全成本法在企业中的实施进行了可行性论证,认为全成本法是环境成本计划与控制的有效方法。     

Evaluating internalization of multifunctionality by farm diversification: evidence from educational dairy farms in Japan

Farm diversification by farmers' open-door policy generates opportunities for farmers to internalize externalities of multifunctionality. Although the educational function of agriculture is an example of such an open-door policy and is attracting growing attention, this function has been little explored. To promote farm diversification in this direction, this paper examined how and to what degree farmers internalize externalities of multifunctionality by focusing on the educational function provided by dairy farming, i.e., farming experience services, in Japan. The main findings were as follows. First, we can say that the educational function is determined by ordinary technical jointness as well as institutional jointness, which is represented by food culture and the agrarian heritage. Both the technical and institutional jointness enhanced the externality. Because of these two working factors, there is a U-shaped relationship between farm diversification and provision of farming experience services. Second, however, an empirical evaluation indicated that farmers only partially internalize educational externalities by treating them as supplementary services combined with processed milk products. Therefore, appropriate integrated management of these newly emerging educational services to become a viable market should be fully addressed in the future, especially for family farms.     

Effects of gender, sex-stereotype conformity, age and internalization on risk-taking among adolescent pedestrians

The objective of this study is to explore the effects of sex-stereotype conformity and the internalization of traffic rules on risk-taking among adolescent pedestrians. Sex-stereotype conformity, danger perception, internalization of traffic rules and risky behaviors self-reported by 278 adolescent pedestrians (130 boys and 148 girls) aged 12–16 were measured. The results show an effect of sex-stereotype conformity on the internalization of traffic rules and risky behavior. Furthermore, the results show an effect of internalizing traffic rules on the risky pedestrian behaviors. Thus, it appears that, more than biological sex, it is the level of masculinity and the level of internalization of the rules that explain gender differences in risk-taking among adolescent pedestrians.     

环境中的外部性及其内部化

在经济活动中，经济人为了使自己的收益达到最大化，他们会尽可能地使外部成本转嫁给社会，减少自己的内部成本，使社会资源的配置偏离社会的需要，所以，为了使资源的配置达到帕累托最优，就必须使外部成本内部化。内部化外部成本的经济手段有：向经济人征税、界定资源的产权和实行排污权交易制度等措施。     

Allium cepa root tip assay in assessment of toxicity of magnesium oxide nanoparticles and microparticles

Allium cepa bioassay had been used from decades for the assessment of toxicants and their harmful effects on environment as well as human health. Magnesium oxide(MgO) particles are being utilized in different fields. However, reports on the adverse effects of MgO nanoparticles on the environment and mankind are scarce. Hence, the toxicity of MgO particles is of concern because of their increased utilization. In the current study, A. cepa was used as an indicator to assess the toxicological efficiency of MgO nano-and microparticles(NPs and MPs) at a range of exposure concentrations(12.5, 25, 50, and100 μg/m L). The toxicity was evaluated by using various bioassays on A. cepa root tip cells such as comet assay, oxidative stress and their uptake/internalization profile. Results indicated a dose dependent increase in chromosomal aberrations and decrease in mitotic index(MI) when compared to control cells and the effect was more significant for NPs than MPs(at p 0.05). Comet analysis revealed that the Deoxyribonucleic acid(DNA) damage in terms of percent tail DNA ranged from 6.8–30.1 over 12.5–100 μg/m L concentrations of MgO NPs and was found to be significant at the exposed concentrations. A significant increase in generation of hydrogen peroxide and superoxide radicals was observed in accordance with the lipid peroxidation profile in both MgO NPs and MPs treated plants when compared with control. In conclusion, this investigation revealed that MgO NPs exposure exhibited greater toxicity on A. cepa than MPs.