社会环境会计构建的经济学分析

西方学者将环境会计与社会会计结合构建了社会环境会计,这是因为人类社会的发展归根结底是人类与其所处社会环境与自然环境对立统一、协调共进的动态过程,我国对这方面的研究显得明显不足。本文就构建我国社会环境会计的必要性和可行性进行经济学分析,以推动我国环境会计理论研究与实践的发展。     

住宅区噪声环境污染及其控制措施

文章结合南宁市的实际情况对住宅小区噪声的现状、特征和危害等进行分析,针对住宅小区噪声的特点提出加强住宅小区噪声管理的对策。     

浅析环境噪声对城市人群的影响

城市是人们为了获得更美好的生活而聚集的地方,随着我国经济的高速增长,城市化进程得到了快速发展,近年来,我国随着老城区的改造,新城区的建设及农村城镇化建设步伐的加快,城市居住区面积及居民数量的不断增大,居住区噪声污染问题也日益严重,城市环境噪声对居住区居民的干扰和危害日益严重,不但干扰居民正常的工作、学习和睡眠质量,而且还对人在生理和心理上产生不可忽视的影响,甚至会危害到人的身体健康,从而引发各种疾病。     

基于数据包络分析的经营性城镇市政设施投资项目经济效益后评价方法研究与案例分析

依次介绍了:研究对象——经营性城镇市政设施投资项目,研究方法——数据包络分析C2R模型;并打破传统,结合数据包络分析展开了经济效益后评价新方法的探讨,最后给出了实例分析。     

某机场飞机噪声环境影响现状评价

本文确定了飞机噪声环境影响现状评价的程序及方法，对某机场进行了飞机噪声环境影响现状评价，提出了防治飞机噪声污染的措施和建议，对今后开展飞机噪声环境影响现状评价具有一定借鉴意义。     

机场项目竣工环境保护验收飞机噪声监测的组织实施

本文结合某机场项目竣工环境保护验收监测,重点探讨如何组织实施机场周围飞机噪声的现场监测。     

江苏风力发电项目竣工环境保护验收噪声监测之我见

本文针对目前江苏风力发电项目竣工环境保护验收工作中对项目噪声达标排放的考核要求,提出噪声监测实施方案。     

中型铣刨机噪声现状及噪声源识别

工程机械操作舒适性日渐成为评价一个产品好坏的重要指标,而噪声指标又是舒适性指标的重要组成部分。本文通过对某中型铣刨机进行噪声试验,研究了铣刨机的噪声源分布、频谱特性及噪声传递路径。试验结果表明:操作者位置上的噪声主要是由散热风扇和发动机排气噪声贡献,其能量主要集中在中心频率630Hz以下的中低频,且主要是从地板下方散热出风口传递过来。     

铁岭市老城区环境噪声适用区域应重新划分的研究

铁岭市老城区用地规划已发生很大变化,现行的《铁岭市城区环境噪声适用区域划分方案》已不适用,按照《城市区域环境噪声适用区划分技术规范》重新划分铁岭市老城区环境噪声适用区域,对比现行的《铁岭市城区环境噪声适用区域划分方案》,分析重新划分的必要性。     

对环境会计模式及会计处理方法的探讨

随着环境问题的日益突出,企业发生的环境事项也越来越多,然而传统的企业会计对这些环境事项并没有明确的核算规定,因此在制度层面上规范企业环保业务的核算,即构建企业环境会计制度,是将环保业务核算融入企业会计制度的产物。目前,我国对企业环境会计制度的研究尚处于起步阶段,还未形成一套公认的、可以在实务中运用的环境会计制度。本文论述了构建我国会计体系的必要性,并提出建立符合中国国情的环境会计制度的对策建议。     

浅议环境会计与传统会计的关系

本文主要从账务处理程序、工作依据等四个方面阐述了环境会计与传统会计的联系,以及从核算的基本前提条件、核算的原则、研究的对象等四个方面重点阐述了传统会计与环境会计的区别,从而进一步厘清传统会计与环境会计的关系。     

Selecting Sites for New Facilities Using Data Envelopment Analysis

This paper develops a mathematical programming model for obtaining a best set of sites for planned facilities. The model is concerned with those situations where resource constraints are present. The specific setting for the paper involves the selection of sites for a set of retail outlets, wherein the ratio of aggregate outputs to inputs for the selected set is maximal among all possible sets that could be chosen. At the same time, the model guarantees that the only sets of stores allowable are those for which the available resources are used to the maximum extent possible.     

A Simulation Study of Joint Uses of Data Envelopment Analysis and Statistical Regressions for Production Function Estimation and Efficiency Evaluation

A previous paper by Arnold, Bardhan, Cooper and Kumbhakar (1996) introduced a very simple method to estimate a production frontier by proceeding in two stages as follows: Data Envelopment Analysis (DEA) is used in the first stage to identify efficient and inefficient decision-making units (DMUs). In the second stage the thus identified DMUs are incorporated as dummy variables in OLS (ordinary least squares) regressions. This gave very satisfactory results for both the efficient and inefficient DMUs. Here a simulation study provides additional evidence. Using this same two-stage approach with Cobb-Douglas and CES (constant elasticity-of-substitution) production functions, the estimated values for the coefficients associated with efficient DMUs are found to be not significantly different from the true parameter values for the (known) production functions whereas the parameter estimates for the inefficient DMUs are significantly different. A separate section of the present paper is devoted to explanations of these results. Other sections describe methods for estimating input-specific inefficiencies from the first stage use of DEA in the two-stage approaches. A concluding section provides further directions for research and use.     

Data Envelopment Analysis with Reverse Inputs and Outputs

Data envelopment analysis (DEA) assumes that inputs and outputs are measured on scales in which larger numerical values correspond to greater consumption of inputs and greater production of outputs. We present a class of DEA problems in which one or more of the inputs or outputs are naturally measured on scales in which higher numerical values represent lower input consumption or lower output production. We refer to such quantities as reverse inputs and reverse outputs. We propose to incorporate reverse inputs and outputs into a DEA model by returning to the basic principles that lead to the DEA model formulation. We compare our method to reverse scoring, the most commonly used approach, and demonstrate the relative advantages of our proposed technique. We use this concept to analyze all 30 Major League Baseball (MLB) organizations during the 1999 regular season to determine their on-field and front office relative efficiencies. Our on-field DEA model employs one output and two symmetrically defined inputs, one to measure offense and one to measure defense. The defensive measure is such that larger values correspond to worse defensive performance, rather than better, and hence is a reverse input. The front office model uses one input. Its outputs, one of which is a reverse output, are the inputs to the on-field model. We discuss the organizational implications of our results.     

北京发展节能环保汽车的节能减排效果分析

发展节能环保汽车和低碳汽车是北京降低机动车能源消耗和尾气排放的重要技术经济措施。北京新增私家车中如果70%为节能汽车,全年可节油4.64至4.89万吨。如果按照欧Ⅴ排放标准修订环境标志汽车污染物排放限值标准,可使环境标志汽车NOX排放量较目前水平降低25%。低碳汽车应具有更先进的节能和环保特性。政府可通过财政补贴和税收优惠手段促进消费者优先购买使用节能环保汽车和低碳汽车。     

A structure for classifying and characterizing efficiency and inefficiency in Data Envelopment Analysis

DEA (Data Envelopment Analysis) attempts to identify sources and estimate amounts of inefficiencies contained in the outputs and inputs generated by managed entities called DMUs (Decision Making Units). Explicit formulation of underlying functional relations with specified parametric forms relating inputs to outputs is not required. An overall (scalar) measure of efficiency is obtained for each DMU from the observed magnitudes of its multiple inputs and outputs without requiring use of a priori weights or relative value assumptions and, in addition, sources and amounts of inefficiency are estimated for each input and each output for every DMU. Earlier theory is extended so that DEA can deal with zero inputs and outputs and zero virtual multipliers (shadow prices). This is accomplished by partitioning DMUs into six classes via primal and dual representation theorems by means of which restrictions to positive observed values for all inputs and outputs are eliminated along with positivity conditions imposed on the variables which are usually accomplished by recourse to nonarchimedian concepts. Three of the six classes are scale inefficient and two of the three scale efficient classes are also technically (zero waste) efficient.The refereeing process of this paper was handled through R. Banker. This paper was prepared as part of the research supported by National Science Foundation grant SES-8722504 and by the IC² Institute of The University of Texas and was initially submitted in May 1985.     

环境会计信息供求双方的博弈分析

在构建我国环境会计信息披露体系的过程中,我们通常以国家宏观利益为研究导向,忽视信息供求双方的微观利益及其内部效用;以外在制约为主要手段,缺乏内在激励。我国环境信息披露目标难以达成的症结之一在于信息供求双方的内部效用无法满足而造成的披露动力不足。文章以信息供求双方内部效用为逻辑起点进行博弈分析,提出从短期和长期两方面激励企业环境披露信息的建议。     

南宁市环境噪声分析及污染防治对策

介绍了2009年南宁市环境噪声污染现状,分析了环境噪声污染的原因,最后提出了环境噪声污染防治对策。     

工业企业提高能源统计数据质量的方法浅析

在当前的国民经济核算中,能源统计是非常重要的组成部分,能源统计数据的质量将直接影响对我国国民经济的核算,对制定宏观调控政策及相关的能源政策都会产生不同程度的影响。所以,针对我国的能源统计工作需要不断强化落实并完善有关的管理办法。论文在介绍加强能源统计管理的重要性的基础上,分析了工业企业能源统计管理的成效和问题,提出了提升工业企业能源统计数据质量的方法,以期提升能源统计工作的质量。     

Lower Bound Restrictions on Intensities in Data Envelopment Analysis

We propose an extension to the basic DEA models that guarantees that if an intensity is positive then it must be at least as large as a pre-defined lower bound. This requirement adds an integer programming constraint known within Operations Research as a Fixed-Charge (FC) type of constraint. Accordingly, we term the new model DEA_FC. The proposed model lies between the DEA models that allow units to be scaled arbitrarily low, and the Free Disposal Hull model that allows no scaling. We analyze 18 datasets from the literature to demonstrate that sufficiently low intensities—those for which the scaled Decision-Making Unit (DMU) has inputs and outputs that lie below the minimum values observed—are pervasive, and that the new model ensures fairer comparisons without sacrificing the required discriminating power. We explain why the low-intensity phenomenon exists. In sharp contrast to standard DEA models we demonstrate via examples that an inefficient DMU may play a pivotal role in determining the technology. We also propose a goal programming model that determines how deviations from the lower bounds affect efficiency, which we term the trade-off between the deviation gap and the efficiency gap.