Mid-subtropical forests are the main vegetation type of global terrestrial biomes, and are critical for maintaining the global carbon balance. However, estimates of forest biomass increment in mid-subtropical forests ...Mid-subtropical forests are the main vegetation type of global terrestrial biomes, and are critical for maintaining the global carbon balance. However, estimates of forest biomass increment in mid-subtropical forests remain highly uncertain. It is critically important to determine the relative importance of different biotic and abiotic factors between plants and soil, particularly with respect to their influence on plant regrowth. Consequently,it is necessary to quantitatively characterize the dynamicspatiotemporal distribution of forest carbon sinks at a regional scale. This study used a large, long-term dataset in a boosted regression tree(BRT) model to determine the major components that quantitatively control forest biomass increments in a mid-subtropical forested region(Wuyishan National Nature Reserve, China). Long-term,stand-level data were used to derive the forest biomass increment, with the BRT model being applied to quantify the relative contributions of various biotic and abiotic variables to forest biomass increment. Our data show that total biomass(t) increased from 4.62 9 106 to 5.30 9 106 t between 1988 and 2010, and that the mean biomass increased from 80.19 ± 0.39 t ha-1(mean ± standard error) to 94.33 ± 0.41 t ha-1in the study region. The major factors that controlled biomass(in decreasing order of importance) were the stand, topography, and soil. Stand density was initially the most important stand factor, while elevation was the most important topographic factor. Soil factors were important for forest biomass increment but have a much weaker influence compared to the other two controlling factors. These results provide baseline information about the practical utility of spatial interpolationmethods for mapping forest biomass increments at regional scales.展开更多
There is limited information about intercultural communication during the process of accounting internationalization,and Chinese accounting still has a long way to go because of the disparity in accounting principles,...There is limited information about intercultural communication during the process of accounting internationalization,and Chinese accounting still has a long way to go because of the disparity in accounting principles,business culture and so on.This paper talks about the necessity of accounting internationalization and the importance of intercultural communication skill,aiming at reminding people that a good command of intercultural communication skill is a must.Some suggestions are given in hope of contributing to cross-cultural communication during the process of Chinese accounting internationalization.展开更多
The learners' motivation and attitude toward English for Specific Purposes(ESP) is always an influential element for the quality of ESP course.Teachers should at first get to know the learners' motivation and ...The learners' motivation and attitude toward English for Specific Purposes(ESP) is always an influential element for the quality of ESP course.Teachers should at first get to know the learners' motivation and attitude toward this course so as to teach the course well.Therefore,by means of questionnaire survey on the students' motivation and attitudes who took accounting English in M University as their elective course during the next term in 2009,and through qualitative study,such as interviews,diary and classroom observation on the accounting English choosers in the next term in 2010,some conclusions are discovered that there are about 4 factors and 3 variables among the students' motivations,and their attitudes toward this course is positive in general.Both accounting and English are their learning targets,and oral English and translation are their favors.The combination of blackboard-writing and multimedia technology is preferred than any of the other single teaching models.But the shortage of class hours and the lack of systematic arrangement also affect the students' motivation and their learning efficiency.展开更多
It is difficult to quantify and certify the greenhouse gas(GHG)emission reduction in the entire process of a project of carbon capture,utilization and storage(CCUS)-enhanced oil recovery(EOR).Under the methodological ...It is difficult to quantify and certify the greenhouse gas(GHG)emission reduction in the entire process of a project of carbon capture,utilization and storage(CCUS)-enhanced oil recovery(EOR).Under the methodological framework for GHG voluntary emission reduction project,the carbon emission reduction accounting method for CCUS-EOR project was established after examining the accounting boundaries in process links,the baseline emission and project emission accounting methods,and the emission and leakage quantification and prediction models,in order to provide a certification basis for the quantification of GHG emission reduction in the CCUS-EOR project.Based on the data of energy consumption,emission and leakage monitoring of the CCUS-EOR industrial demonstration project in Jilin Oilfield,the net emission reduction efficiency is determined to be about 91.1%at the current storage efficiency of 80%.The accounting and prediction of carbon emission reduction for CCUS-EOR projects with different concentrations and scales indicate that within the project accounting boundary,the certified net emission reduction efficiency of the low-concentration gas source CCUS-EOR projects represented by coal-fired power plants is about 37.1%,and the certified net emission reduction efficiency of the high-concentration gas source CCUS-EOR projects represented by natural gas hydrogen production is about 88.9%.The proposed method is applicable to the carbon emission reduction accounting for CCUS-EOR projects under multiple baseline scenarios during the certification period,which can provide decision-making basis for the planning and deployment of CCUS-EOR projects.展开更多
The blockchain technology has been applied to wide areas.However,the open and transparent properties of the blockchains pose serious challenges to users’privacy.Among all the schemes for the privacy protection,the ze...The blockchain technology has been applied to wide areas.However,the open and transparent properties of the blockchains pose serious challenges to users’privacy.Among all the schemes for the privacy protection,the zero-knowledge proof algorithm conceals most of the private information in a transaction,while participants of the blockchain can validate this transaction without the private information.However,current schemes are only aimed at blockchains with the UTXO model,and only one type of assets circulates on these blockchains.Based on the zero-knowledge proof algorithm,this paper proposes a privacy protection scheme for blockchains that use the account and multi-asset model.We design the transaction structure,anonymous addresses and anonymous asset metadata,and also propose the methods of the asset transfer and double-spending detection.The zk-SNARKs algorithm is used to generate and to verify the zero-knowledge proof.And finally,we conduct the experiments to evaluate our scheme.展开更多
To better promote forest resource management and strengthen the development of forest carbon sink marketization, this paper studied the accounting of forest carbon sinks from 2003 to 2008 based on a system of national...To better promote forest resource management and strengthen the development of forest carbon sink marketization, this paper studied the accounting of forest carbon sinks from 2003 to 2008 based on a system of national accounts (SNA) and data from the latest forest resources inventory in China. The study calculated the value of forest carbon stocks at a total of RMB 817.13 × 10^9 yuan in 2003 and RMB 839.93×10^9 yuan in 2008, with an average annual increase of 0.55 % from an increase in physical carbon sinks. The total value of forest carbon sinks in 2003 and 2008 was RMB 26.73×10^9 yuan and RMB 29.77×10^9 yuan, respectively, with an average annual growth of 2.18 %. From 2003 to 2008, both stock and flow value of forest carbon sinks increased, but the total net flow value of carbon sinks decreased. The growth rate for the environmentally adjusted Gross Domestic Product (eaGDP) for China's forest carbon sinks was 17.23 %, outstripping the average growth rate of 9.5 % for the GDP during the same period. The study alsoindicates that China's forest carbon sinks affects the GDP in the range of 0.25-0.26 %, and its economic potential is not relatively huge.展开更多
Taxus chinensis and T. wallichiana in have been threatened in their distribution areas in recent decades because of their over-exploitation and reduction and destruction of native habitats. Determining the genetic div...Taxus chinensis and T. wallichiana in have been threatened in their distribution areas in recent decades because of their over-exploitation and reduction and destruction of native habitats. Determining the genetic diversity in populations of the two species will provide guidelines for their protection and preservation. Two hundred and fifteen trees from six populations of T. chinensis and150 sampled trees of T. wallichiana were sampled. Six microsatellite primer pairs selected from 16 primer pairs were used to investigate genetic variation at the population and species levels. Five yielded polymorphic alleles, and among the 13 putative alleles amplified, 11 were polymorphic(accounting for 76.33 %).Shannon's information index(I) and percentage of polymorphic bands(PPB)(I = 0.202 and PPB = 67.22 % for T. chinensis; I = 0.217 and PPB = 65.03 % for T. wallichiana). Both species had low levels of genetic diversity(mean Ho= 0.107, He= 0.121 for T. chinensis; Ho= 0.095, He= 0.109 for T. wallichiana). Genetic differentiation among populations was higher(FST= 0.189) for T. chinensis and lower(0.156) for T.wallichiana, indicating limited gene flow(Nm) among populations for T. chinensis(0.68) and T. wallichiana(0.65).Variation among individuals of T. chinensis was 63.59 and73.12 % for T. wallichiana. Thus, the threatened status of the two conifers is related to a lack of genetic diversity. All populations are isolated in small forest remnants. An ex situ conservation site should be established with a new population for these species that comprises all the genetic groups for the best chance to improve their fitness under environmental stresses.展开更多
Addressing climate change has become a common issue around the world in the 21st century and equally an important mission in Chinese forestry.Understanding the development of monitoring and assessment of forest biomas...Addressing climate change has become a common issue around the world in the 21st century and equally an important mission in Chinese forestry.Understanding the development of monitoring and assessment of forest biomass and carbon storage in China is important for promoting the evaluation of forest carbon sequestration capacity of China.The author conducts a systematic analysis of domestic publications addressing"monitoring and assessment of forest biomass and carbon storage"in order to understand the development trends,describes the brief history through three stages,and gives the situation of new development.Towards the end of the 20th century,a large number of papers on biomass and productivity of the major forest types in China had been published,covering the exploration and efforts of more than 20 years,while investigations into assessment of forest carbon storage had barely begun.Based on the data of the 7th and 8th National Forest Inventories,forest biomass and carbon storage of the entire country were assessed using individual tree biomass models and carbon conversion factors of major tree species,both previously published and newly developed.Accompanying the implementation of the 8th National Forest Inventory,a program of individual tree biomass modeling for major tree species in China was carried out simultaneously.By means of thematic research on classification of modeling populations,as well as procedures for collecting samples and methodology for biomass modeling,two technical regulations on sample collection and model construction were published as ministerial standards for application.Requests for approval of individual tree biomass models and carbon accounting parameters of major tree species have been issued for approval as ministerial standards.With the improvement of biomass models and carbon accounting parameters,thematic assessment of forest biomass and carbon storage will be gradually changed into a general monitoring of forest biomass and carbon storage,in order to realize their dynamic monitoring in national forest inventories.Strengthening the analysis and assessment of spatial distribution patterns of forest biomass and carbon storage through application of remote sensing techniques and geostatistical approaches will also be one of the major directions of development in the near future.展开更多
In recent years, the study of English for special purpose(ESP) has been focused by different scholars. In the research of ESP, the study of accounting English has aroused interests of different researchers. This paper...In recent years, the study of English for special purpose(ESP) has been focused by different scholars. In the research of ESP, the study of accounting English has aroused interests of different researchers. This paper will study accounting English from the perspective of translation theory—Function Plus Loyalty Theory. The research presents that the rules can be applied to accounting English.展开更多
The Big Four is the name given to the top four professional consultancy firms of the world namely Pw C(Price Waterhouse Coopers), KPMG, Ernst and Young and Deloitte. These firms provide audit, accounting, taxation, fi...The Big Four is the name given to the top four professional consultancy firms of the world namely Pw C(Price Waterhouse Coopers), KPMG, Ernst and Young and Deloitte. These firms provide audit, accounting, taxation, financial and other professional consultancy to the clients(being businesses and companies). The paper discusses the reasons for the formation of the Big Four and the future aspects of the big four. It was found that the current market structure and the existing status of the Big Four will not change in the near future and there is near to impossible chances of new entrants in the auditing and accounting markets because of barriers to entry established by the Big Four in the existing market.展开更多
Dear Editor,Since the late 1980s, trauma in China has been identified as a major public health challenge, with trafic-related fatalities accounting for 80% of accidental deaths[1]. In 2019, Shenzhen had a total popula...Dear Editor,Since the late 1980s, trauma in China has been identified as a major public health challenge, with trafic-related fatalities accounting for 80% of accidental deaths[1]. In 2019, Shenzhen had a total population of approximately 20 million, and from 2010 to 2017, both emergency medical services and the total number of trauma patients increased, with trauma accounting for 47.0% and 38.4% of all patients in 2010 and 2017, respectively[2,3]. This report describes the efforts to implement programs and establish a trauma system in Shenzhen, China.展开更多
Accounting standards are the tools for distribution of the revenues. Their development trend is influenced by their stakeholders. The evolution of American oil and gas accounting standards has been shaped by the profi...Accounting standards are the tools for distribution of the revenues. Their development trend is influenced by their stakeholders. The evolution of American oil and gas accounting standards has been shaped by the profit-maximizing process of American oil and gas company shareholders, which for outside lobbying relied on their huge capital and organization. The development and perfection of Chinese new oil and gas accounting standards should consider not only the criterion of standards but also the real political fact in China oil and gas industry. The research on oil and gas accounting standards is an academic study as well as a political analysis.展开更多
http://www.sciencedirect.com/science/journal/03062619/159Volume 159,Pages 1-650(1 December 2015)(1)Incorporation of electricity GHG emissions intensity vari ability into building environmental assessment,P62-69,b...http://www.sciencedirect.com/science/journal/03062619/159Volume 159,Pages 1-650(1 December 2015)(1)Incorporation of electricity GHG emissions intensity vari ability into building environmental assessment,P62-69,by Eduard Cubi,Ganesh Doluweera,展开更多
基金supported by National Forestry Public Welfare Foundation of China(201304205)National Science Foundation of China(31470578 and 31200363)+2 种基金Fujian Provincial Department of S&T Project(2016Y0083,2013YZ0001-1,2014J05044 and 2015Y0083)Xiamen Municipal Department of Science and Technology(3502Z20130037 and 3502Z20142016)Youth Innovation Promotion Association CAS
文摘Mid-subtropical forests are the main vegetation type of global terrestrial biomes, and are critical for maintaining the global carbon balance. However, estimates of forest biomass increment in mid-subtropical forests remain highly uncertain. It is critically important to determine the relative importance of different biotic and abiotic factors between plants and soil, particularly with respect to their influence on plant regrowth. Consequently,it is necessary to quantitatively characterize the dynamicspatiotemporal distribution of forest carbon sinks at a regional scale. This study used a large, long-term dataset in a boosted regression tree(BRT) model to determine the major components that quantitatively control forest biomass increments in a mid-subtropical forested region(Wuyishan National Nature Reserve, China). Long-term,stand-level data were used to derive the forest biomass increment, with the BRT model being applied to quantify the relative contributions of various biotic and abiotic variables to forest biomass increment. Our data show that total biomass(t) increased from 4.62 9 106 to 5.30 9 106 t between 1988 and 2010, and that the mean biomass increased from 80.19 ± 0.39 t ha-1(mean ± standard error) to 94.33 ± 0.41 t ha-1in the study region. The major factors that controlled biomass(in decreasing order of importance) were the stand, topography, and soil. Stand density was initially the most important stand factor, while elevation was the most important topographic factor. Soil factors were important for forest biomass increment but have a much weaker influence compared to the other two controlling factors. These results provide baseline information about the practical utility of spatial interpolationmethods for mapping forest biomass increments at regional scales.
文摘There is limited information about intercultural communication during the process of accounting internationalization,and Chinese accounting still has a long way to go because of the disparity in accounting principles,business culture and so on.This paper talks about the necessity of accounting internationalization and the importance of intercultural communication skill,aiming at reminding people that a good command of intercultural communication skill is a must.Some suggestions are given in hope of contributing to cross-cultural communication during the process of Chinese accounting internationalization.
文摘The learners' motivation and attitude toward English for Specific Purposes(ESP) is always an influential element for the quality of ESP course.Teachers should at first get to know the learners' motivation and attitude toward this course so as to teach the course well.Therefore,by means of questionnaire survey on the students' motivation and attitudes who took accounting English in M University as their elective course during the next term in 2009,and through qualitative study,such as interviews,diary and classroom observation on the accounting English choosers in the next term in 2010,some conclusions are discovered that there are about 4 factors and 3 variables among the students' motivations,and their attitudes toward this course is positive in general.Both accounting and English are their learning targets,and oral English and translation are their favors.The combination of blackboard-writing and multimedia technology is preferred than any of the other single teaching models.But the shortage of class hours and the lack of systematic arrangement also affect the students' motivation and their learning efficiency.
基金Supported by the PetroChina Science and Technology Project (2021ZZ01-06,2021DJ1101)。
文摘It is difficult to quantify and certify the greenhouse gas(GHG)emission reduction in the entire process of a project of carbon capture,utilization and storage(CCUS)-enhanced oil recovery(EOR).Under the methodological framework for GHG voluntary emission reduction project,the carbon emission reduction accounting method for CCUS-EOR project was established after examining the accounting boundaries in process links,the baseline emission and project emission accounting methods,and the emission and leakage quantification and prediction models,in order to provide a certification basis for the quantification of GHG emission reduction in the CCUS-EOR project.Based on the data of energy consumption,emission and leakage monitoring of the CCUS-EOR industrial demonstration project in Jilin Oilfield,the net emission reduction efficiency is determined to be about 91.1%at the current storage efficiency of 80%.The accounting and prediction of carbon emission reduction for CCUS-EOR projects with different concentrations and scales indicate that within the project accounting boundary,the certified net emission reduction efficiency of the low-concentration gas source CCUS-EOR projects represented by coal-fired power plants is about 37.1%,and the certified net emission reduction efficiency of the high-concentration gas source CCUS-EOR projects represented by natural gas hydrogen production is about 88.9%.The proposed method is applicable to the carbon emission reduction accounting for CCUS-EOR projects under multiple baseline scenarios during the certification period,which can provide decision-making basis for the planning and deployment of CCUS-EOR projects.
基金supported by National Natural Science Foundation of China(61672499,61772502)Key Special Project of Beijing Municipal Science&Technology Commission(Z181100003218018)+1 种基金Natural Science Foundation of Inner Mongolia,Open Foundation of State key Laboratory of Networking and Switching Technology(Beijing University of Posts and Telecommunications,SKLNST-2016-2-09)SV-ICT Blockchain&DAPP Joint Lab
文摘The blockchain technology has been applied to wide areas.However,the open and transparent properties of the blockchains pose serious challenges to users’privacy.Among all the schemes for the privacy protection,the zero-knowledge proof algorithm conceals most of the private information in a transaction,while participants of the blockchain can validate this transaction without the private information.However,current schemes are only aimed at blockchains with the UTXO model,and only one type of assets circulates on these blockchains.Based on the zero-knowledge proof algorithm,this paper proposes a privacy protection scheme for blockchains that use the account and multi-asset model.We design the transaction structure,anonymous addresses and anonymous asset metadata,and also propose the methods of the asset transfer and double-spending detection.The zk-SNARKs algorithm is used to generate and to verify the zero-knowledge proof.And finally,we conduct the experiments to evaluate our scheme.
基金supported by National Key Social Science Research Project(11&ZD042)Forestry Public Welfare Scientific Research Project of the State Forestry Administration in China(200904003)DAAD-K.C.Wong Postdoctoral Fellowship Programme,Germany
文摘To better promote forest resource management and strengthen the development of forest carbon sink marketization, this paper studied the accounting of forest carbon sinks from 2003 to 2008 based on a system of national accounts (SNA) and data from the latest forest resources inventory in China. The study calculated the value of forest carbon stocks at a total of RMB 817.13 × 10^9 yuan in 2003 and RMB 839.93×10^9 yuan in 2008, with an average annual increase of 0.55 % from an increase in physical carbon sinks. The total value of forest carbon sinks in 2003 and 2008 was RMB 26.73×10^9 yuan and RMB 29.77×10^9 yuan, respectively, with an average annual growth of 2.18 %. From 2003 to 2008, both stock and flow value of forest carbon sinks increased, but the total net flow value of carbon sinks decreased. The growth rate for the environmentally adjusted Gross Domestic Product (eaGDP) for China's forest carbon sinks was 17.23 %, outstripping the average growth rate of 9.5 % for the GDP during the same period. The study alsoindicates that China's forest carbon sinks affects the GDP in the range of 0.25-0.26 %, and its economic potential is not relatively huge.
基金supported by a research project(No.Z111021402)of Northwest A&F Universitythe Ministry of Natural Resources and Environment,Vietnam government,Hanoiand IDEA WILD equipment to Vu Dinh Duy,Bui Thi Tuyet Xuan
文摘Taxus chinensis and T. wallichiana in have been threatened in their distribution areas in recent decades because of their over-exploitation and reduction and destruction of native habitats. Determining the genetic diversity in populations of the two species will provide guidelines for their protection and preservation. Two hundred and fifteen trees from six populations of T. chinensis and150 sampled trees of T. wallichiana were sampled. Six microsatellite primer pairs selected from 16 primer pairs were used to investigate genetic variation at the population and species levels. Five yielded polymorphic alleles, and among the 13 putative alleles amplified, 11 were polymorphic(accounting for 76.33 %).Shannon's information index(I) and percentage of polymorphic bands(PPB)(I = 0.202 and PPB = 67.22 % for T. chinensis; I = 0.217 and PPB = 65.03 % for T. wallichiana). Both species had low levels of genetic diversity(mean Ho= 0.107, He= 0.121 for T. chinensis; Ho= 0.095, He= 0.109 for T. wallichiana). Genetic differentiation among populations was higher(FST= 0.189) for T. chinensis and lower(0.156) for T.wallichiana, indicating limited gene flow(Nm) among populations for T. chinensis(0.68) and T. wallichiana(0.65).Variation among individuals of T. chinensis was 63.59 and73.12 % for T. wallichiana. Thus, the threatened status of the two conifers is related to a lack of genetic diversity. All populations are isolated in small forest remnants. An ex situ conservation site should be established with a new population for these species that comprises all the genetic groups for the best chance to improve their fitness under environmental stresses.
基金funded by the State Forestry Administration of China
文摘Addressing climate change has become a common issue around the world in the 21st century and equally an important mission in Chinese forestry.Understanding the development of monitoring and assessment of forest biomass and carbon storage in China is important for promoting the evaluation of forest carbon sequestration capacity of China.The author conducts a systematic analysis of domestic publications addressing"monitoring and assessment of forest biomass and carbon storage"in order to understand the development trends,describes the brief history through three stages,and gives the situation of new development.Towards the end of the 20th century,a large number of papers on biomass and productivity of the major forest types in China had been published,covering the exploration and efforts of more than 20 years,while investigations into assessment of forest carbon storage had barely begun.Based on the data of the 7th and 8th National Forest Inventories,forest biomass and carbon storage of the entire country were assessed using individual tree biomass models and carbon conversion factors of major tree species,both previously published and newly developed.Accompanying the implementation of the 8th National Forest Inventory,a program of individual tree biomass modeling for major tree species in China was carried out simultaneously.By means of thematic research on classification of modeling populations,as well as procedures for collecting samples and methodology for biomass modeling,two technical regulations on sample collection and model construction were published as ministerial standards for application.Requests for approval of individual tree biomass models and carbon accounting parameters of major tree species have been issued for approval as ministerial standards.With the improvement of biomass models and carbon accounting parameters,thematic assessment of forest biomass and carbon storage will be gradually changed into a general monitoring of forest biomass and carbon storage,in order to realize their dynamic monitoring in national forest inventories.Strengthening the analysis and assessment of spatial distribution patterns of forest biomass and carbon storage through application of remote sensing techniques and geostatistical approaches will also be one of the major directions of development in the near future.
文摘In recent years, the study of English for special purpose(ESP) has been focused by different scholars. In the research of ESP, the study of accounting English has aroused interests of different researchers. This paper will study accounting English from the perspective of translation theory—Function Plus Loyalty Theory. The research presents that the rules can be applied to accounting English.
文摘The Big Four is the name given to the top four professional consultancy firms of the world namely Pw C(Price Waterhouse Coopers), KPMG, Ernst and Young and Deloitte. These firms provide audit, accounting, taxation, financial and other professional consultancy to the clients(being businesses and companies). The paper discusses the reasons for the formation of the Big Four and the future aspects of the big four. It was found that the current market structure and the existing status of the Big Four will not change in the near future and there is near to impossible chances of new entrants in the auditing and accounting markets because of barriers to entry established by the Big Four in the existing market.
文摘Dear Editor,Since the late 1980s, trauma in China has been identified as a major public health challenge, with trafic-related fatalities accounting for 80% of accidental deaths[1]. In 2019, Shenzhen had a total population of approximately 20 million, and from 2010 to 2017, both emergency medical services and the total number of trauma patients increased, with trauma accounting for 47.0% and 38.4% of all patients in 2010 and 2017, respectively[2,3]. This report describes the efforts to implement programs and establish a trauma system in Shenzhen, China.
文摘Accounting standards are the tools for distribution of the revenues. Their development trend is influenced by their stakeholders. The evolution of American oil and gas accounting standards has been shaped by the profit-maximizing process of American oil and gas company shareholders, which for outside lobbying relied on their huge capital and organization. The development and perfection of Chinese new oil and gas accounting standards should consider not only the criterion of standards but also the real political fact in China oil and gas industry. The research on oil and gas accounting standards is an academic study as well as a political analysis.
文摘http://www.sciencedirect.com/science/journal/03062619/159Volume 159,Pages 1-650(1 December 2015)(1)Incorporation of electricity GHG emissions intensity vari ability into building environmental assessment,P62-69,by Eduard Cubi,Ganesh Doluweera,