Forest carbon sinks are crucial for mitigating urban climate change.Their effectiveness depends on the balance between gross carbon losses and gains.However,quantitative and continuous monitoring of forest change/dist...Forest carbon sinks are crucial for mitigating urban climate change.Their effectiveness depends on the balance between gross carbon losses and gains.However,quantitative and continuous monitoring of forest change/disturbance carbon fluxes is still insufficient.To address this gap,we integrated an improved spatial carbon bookkeeping(SBK)model with the continuous change detection and classification(CCDC)algorithm,long-term Landsat observations,and ground measurements to track carbon emissions,uptakes,and net changes from forest cover changes in the Yangtze River Delta(YRD)of China from 2000 to 2020.The SBK model was refined by incorporating heterogeneous carbon response functions.Our results reveal that carbon emissions(-3.88 Tg C·year^(-1))were four times greater than carbon uptakes(0.93 Tg C·year^(-1))from forest cover changes in the YRD during 2000-2020,despite a net forest cover gain of 10.95×10^(4) ha.These findings indicate that the carbon effect per hectare of forest cover loss is approximately 4.5 times that of forest cover gain.The asymmetric carbon effect suggests that forest cover change may act as a carbon source even with net-zero or net-positive forest cover change.Furthermore,carbon uptakes from forest gains in the YRD during 2000-2020 could only offset 0.28% of energy-related carbon emissions from 2000 to 2019.Urban and agricultural expansions accounted for 37% and 10% of carbon emissions,respectively,while the Grain for Green Project contributed to 45% of carbon uptakes.Our findings underscore the necessity of understanding the asymmetric carbon effects of forest cover loss and gain to accurately assess the capacity of forest carbon sinks.展开更多
A drag prediction method based on thrust drag bookkeeping（TDB） is introduced for civil jet propulsion/airframe integration performance analysis.The method is derived from the control volume theory of a powered-on na...A drag prediction method based on thrust drag bookkeeping（TDB） is introduced for civil jet propulsion/airframe integration performance analysis.The method is derived from the control volume theory of a powered-on nacelle.Key problem of the TDB is identified to be accurate prediction of velocity coefficient of the powered-on nacelle.Accuracy of CFD solver is validated by test cases of the first AIAA Propulsion Aerodynamics Workshop.Then the TDB method is applied to thrust and drag decomposing of a realistic aircraft.A linear relation between the computations assumed free stream Mach number and the velocity coefficient result is revealed.The thrust losses caused by nozzle internal drag and pylon scrubbing are obtained by the isolated nacelle and mapped on to the in-flight whole configuration analysis.Effects of the powered-on condition are investigated by comparing through-flow configuration with powered-on configuration.The variance on aerodynamic coefficients and pressure distribution is numerically studied.展开更多
Normal practice of financial management in the defense system is crucial for the performance of assigned tasks. Payment transactions in cash, in addition to non-cash payment system are very important if we take into a...Normal practice of financial management in the defense system is crucial for the performance of assigned tasks. Payment transactions in cash, in addition to non-cash payment system are very important if we take into account the specificity of the defense system. With limited financial resources optimization level of bookkeeping cash limit should provide continuous funding of units and institutions of the defense system. The aim of this paper is to show that using the method of analytic hierarchy process （AHP） we can help optimize the allocation of cash financial funds within the defense system.展开更多
Since 1865, the scholars from different countries have been studying the Genoese Massari＇s ledger of 1340. The authors have used a fundamentally new approach when studying this famous register. The authors have also ...Since 1865, the scholars from different countries have been studying the Genoese Massari＇s ledger of 1340. The authors have used a fundamentally new approach when studying this famous register. The authors have also analyzed the full-scale financial processes （from registering the expenses of the commune to their coverage by revenue） instead of analyzing some separate transactions which could prove the presence of the double-entry when registering each economic fact. This becomes possible as a result of the reconstruction of medieval entries and registers in the form of a modem account and the construction of the computer model of the whole ledger of 1340. The model of the system is formed according to seven summits of the revenue of the commune, which are distributed upon many factors of registered expenses and united into 17 reporting points. The special attention is paid to the date of the transaction. The authors have found many answers to some questions which were mysteries before. The explanation is given to the sales of goods below the purchasing price and to the exchange of money with significant losses.展开更多
Corporate sustainability reporting has become increasingly important in recent years.However,conventional approaches reach their limits when it comes to quantifying and measuring the actual sustainability performance ...Corporate sustainability reporting has become increasingly important in recent years.However,conventional approaches reach their limits when it comes to quantifying and measuring the actual sustainability performance of a company.This article presents a new approach:Sustainable Performance Accounting(SPA),which is based on an extension of bookkeeping by including ESG bookkeeping.SPA enables companies to systematically measure and manage their sustainability performance.The article provides an overview of the basics of SPA methodology and uses a comprehensive example showing how SPA can be implemented in practice.The article is aimed at interested readers from science and practice as well as decision-makers who are interested in future-oriented sustainability reporting.展开更多
The accounting system is an important guide for grass-roots administrative institutions to carry out relevant accounting work. Under the background of public finance and social management reform, the original accounti...The accounting system is an important guide for grass-roots administrative institutions to carry out relevant accounting work. Under the background of public finance and social management reform, the original accounting system has been unable to meet the management needs, and it is crucial to implement the new accounting system for administrative institutions. The accounting treatment of grass-roots administrative institutions is relatively complicated, which involves many accounting operations such as bookkeeping, reconciliation and settlement. It is a general designation of all the work before the preparation of accounting statements to ensure the quality of accounting treatment. It is of great significance to improve the quality of accounting management of grass-roots administrative institutions. Since the implementation of the accounting system of the new administrative institutions, the accounting treatment of the grass-roots administrative institutions has gradually adapted to the new accounting system, adjusted their own accounting treatment, and achieved certain results through efforts, but at the same time has higher requirements for the efficiency and quality of accounting treatment. In order to achieve higher standards and requirements, some grass-roots administrative institutions need to analyze the current situation of accounting treatment. On the basis of obtaining certain achievements, they are not arrogant or rash, and continue to take effective measures to improve the efficiency and treatment of accounting treatment, so as to promote the work of grass-roots administrative institutions with higher quality.展开更多
Scientific assessment of the accounting over carbon in the terrestrial ecosystem in the process land use/land cover changes caused by human activities will help reduce the uncertainty in estimating carbon emissions fr...Scientific assessment of the accounting over carbon in the terrestrial ecosystem in the process land use/land cover changes caused by human activities will help reduce the uncertainty in estimating carbon emissions from the terrestrial ecosystem. This study employs a bookkeeping model to estimate the carbon emissions from farmland reclamation in China during the past 300 years based on the annual rate of land use changes(derived from historical natural vegetation, farmland data), preset carbon density and coefficients of disturbance curves. We find out that:(1) there was a net increase of 79.30×10~4km^2 in national farmland; about 65% of reclaimed farmland had been forest land and 26% of that had been grass land previously;(2) the total amount of carbon emissions from farmland expansion in China had been between 2.94 and 5.61 Pg with the median 3.78 Pg during the past 300 years; specifically, carbon emissions of vegetation were 1.58 Pg while those of soil ranged from 1.35 Pg to4.03 Pg with the median 2.20 Pg;(3) carbon emissions vary greatly across various ecosystems: the emissions were most from forest land, and then grass land and swamps, and the least from shrubs; deserts functioned more likely to be carbon stock in the process of land reclamation;(4) along the time line, carbon emissions had decreased first and then increased while the peak emissions occurred in the first half of 20 th century; and spatially, carbon emissions were most released in Northeast and Southwest China; Northwest China was of the minimum carbon emissions.展开更多
基金supported by the Natural Science Foundation of Zhejiang Province(No.ZCLQN25C0301)the National Key Research and Development Program of China(No.2016YFC0502700)the General Program of Education Department of Zhejiang(No.23056209-F).
文摘Forest carbon sinks are crucial for mitigating urban climate change.Their effectiveness depends on the balance between gross carbon losses and gains.However,quantitative and continuous monitoring of forest change/disturbance carbon fluxes is still insufficient.To address this gap,we integrated an improved spatial carbon bookkeeping(SBK)model with the continuous change detection and classification(CCDC)algorithm,long-term Landsat observations,and ground measurements to track carbon emissions,uptakes,and net changes from forest cover changes in the Yangtze River Delta(YRD)of China from 2000 to 2020.The SBK model was refined by incorporating heterogeneous carbon response functions.Our results reveal that carbon emissions(-3.88 Tg C·year^(-1))were four times greater than carbon uptakes(0.93 Tg C·year^(-1))from forest cover changes in the YRD during 2000-2020,despite a net forest cover gain of 10.95×10^(4) ha.These findings indicate that the carbon effect per hectare of forest cover loss is approximately 4.5 times that of forest cover gain.The asymmetric carbon effect suggests that forest cover change may act as a carbon source even with net-zero or net-positive forest cover change.Furthermore,carbon uptakes from forest gains in the YRD during 2000-2020 could only offset 0.28% of energy-related carbon emissions from 2000 to 2019.Urban and agricultural expansions accounted for 37% and 10% of carbon emissions,respectively,while the Grain for Green Project contributed to 45% of carbon uptakes.Our findings underscore the necessity of understanding the asymmetric carbon effects of forest cover loss and gain to accurately assess the capacity of forest carbon sinks.
基金supported by the National Key Basic Research Program of China (No.2014CB744801)the National Natural Science Foundation of China (Nos.11102098 and 11372160)the Aeronautical Science Foundation of China (No.2013ZA58002)
文摘A drag prediction method based on thrust drag bookkeeping（TDB） is introduced for civil jet propulsion/airframe integration performance analysis.The method is derived from the control volume theory of a powered-on nacelle.Key problem of the TDB is identified to be accurate prediction of velocity coefficient of the powered-on nacelle.Accuracy of CFD solver is validated by test cases of the first AIAA Propulsion Aerodynamics Workshop.Then the TDB method is applied to thrust and drag decomposing of a realistic aircraft.A linear relation between the computations assumed free stream Mach number and the velocity coefficient result is revealed.The thrust losses caused by nozzle internal drag and pylon scrubbing are obtained by the isolated nacelle and mapped on to the in-flight whole configuration analysis.Effects of the powered-on condition are investigated by comparing through-flow configuration with powered-on configuration.The variance on aerodynamic coefficients and pressure distribution is numerically studied.
文摘Normal practice of financial management in the defense system is crucial for the performance of assigned tasks. Payment transactions in cash, in addition to non-cash payment system are very important if we take into account the specificity of the defense system. With limited financial resources optimization level of bookkeeping cash limit should provide continuous funding of units and institutions of the defense system. The aim of this paper is to show that using the method of analytic hierarchy process （AHP） we can help optimize the allocation of cash financial funds within the defense system.
文摘Since 1865, the scholars from different countries have been studying the Genoese Massari＇s ledger of 1340. The authors have used a fundamentally new approach when studying this famous register. The authors have also analyzed the full-scale financial processes （from registering the expenses of the commune to their coverage by revenue） instead of analyzing some separate transactions which could prove the presence of the double-entry when registering each economic fact. This becomes possible as a result of the reconstruction of medieval entries and registers in the form of a modem account and the construction of the computer model of the whole ledger of 1340. The model of the system is formed according to seven summits of the revenue of the commune, which are distributed upon many factors of registered expenses and united into 17 reporting points. The special attention is paid to the date of the transaction. The authors have found many answers to some questions which were mysteries before. The explanation is given to the sales of goods below the purchasing price and to the exchange of money with significant losses.
文摘Corporate sustainability reporting has become increasingly important in recent years.However,conventional approaches reach their limits when it comes to quantifying and measuring the actual sustainability performance of a company.This article presents a new approach:Sustainable Performance Accounting(SPA),which is based on an extension of bookkeeping by including ESG bookkeeping.SPA enables companies to systematically measure and manage their sustainability performance.The article provides an overview of the basics of SPA methodology and uses a comprehensive example showing how SPA can be implemented in practice.The article is aimed at interested readers from science and practice as well as decision-makers who are interested in future-oriented sustainability reporting.
文摘The accounting system is an important guide for grass-roots administrative institutions to carry out relevant accounting work. Under the background of public finance and social management reform, the original accounting system has been unable to meet the management needs, and it is crucial to implement the new accounting system for administrative institutions. The accounting treatment of grass-roots administrative institutions is relatively complicated, which involves many accounting operations such as bookkeeping, reconciliation and settlement. It is a general designation of all the work before the preparation of accounting statements to ensure the quality of accounting treatment. It is of great significance to improve the quality of accounting management of grass-roots administrative institutions. Since the implementation of the accounting system of the new administrative institutions, the accounting treatment of the grass-roots administrative institutions has gradually adapted to the new accounting system, adjusted their own accounting treatment, and achieved certain results through efforts, but at the same time has higher requirements for the efficiency and quality of accounting treatment. In order to achieve higher standards and requirements, some grass-roots administrative institutions need to analyze the current situation of accounting treatment. On the basis of obtaining certain achievements, they are not arrogant or rash, and continue to take effective measures to improve the efficiency and treatment of accounting treatment, so as to promote the work of grass-roots administrative institutions with higher quality.
基金supported by the National Natural Science Foundation of China (Grant No. 41671082)
文摘Scientific assessment of the accounting over carbon in the terrestrial ecosystem in the process land use/land cover changes caused by human activities will help reduce the uncertainty in estimating carbon emissions from the terrestrial ecosystem. This study employs a bookkeeping model to estimate the carbon emissions from farmland reclamation in China during the past 300 years based on the annual rate of land use changes(derived from historical natural vegetation, farmland data), preset carbon density and coefficients of disturbance curves. We find out that:(1) there was a net increase of 79.30×10~4km^2 in national farmland; about 65% of reclaimed farmland had been forest land and 26% of that had been grass land previously;(2) the total amount of carbon emissions from farmland expansion in China had been between 2.94 and 5.61 Pg with the median 3.78 Pg during the past 300 years; specifically, carbon emissions of vegetation were 1.58 Pg while those of soil ranged from 1.35 Pg to4.03 Pg with the median 2.20 Pg;(3) carbon emissions vary greatly across various ecosystems: the emissions were most from forest land, and then grass land and swamps, and the least from shrubs; deserts functioned more likely to be carbon stock in the process of land reclamation;(4) along the time line, carbon emissions had decreased first and then increased while the peak emissions occurred in the first half of 20 th century; and spatially, carbon emissions were most released in Northeast and Southwest China; Northwest China was of the minimum carbon emissions.
