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Typical public institutions such as government offices, hospitals, and schools play important leading and exemplary roles in the green and low-carbon development of the whole society. This paper analyzes the business and energy consumption characteristics of public institutions, as well as the characteristics of personnel travel, and constructs a carbon accounting model for public institutions. It innovatively proposes a methodology for carbon accounting of personnel travel related to public institutions and validates and analyzes it using a comprehensive hospital as an example. The paper analyzes the carbon emission characteristics of various energy types, systems, and types of travelers in hospitals, provides schemes for the transformation of main energy systems, and corresponding emission reduction effects, thereby providing technical support for the full-chain carbon accounting of public institutions. Additionally, this paper explores the carbon reduction pathways for hospitals to support the peak carbon and carbon neutrality goals of public institutions, and promote the high-quality development of public institutions in China. [ABSTRACT FROM AUTHOR]

The standard of accurate accounting method for carbon emissions of sewage treatment plants is studied. Based on the existing carbon accounting methods of wastewater treatment plants(WWTP) in China, combined with the research of carbon accounting standards and guidelines at home and abroad, we put forward some suggestions for revising carbon emission accounting methods of WWTP from the aspects of accounting boundary, greenhouse gas type, emission source and emission process. It is suggested to extend the accounting boundary both WWTP and its upstream/downstream, including upstream and downstream sewage pipe networks and downstream discharge water bodies on the basis of not causing double counting. It is also suggested that the fossil CO2 originated from both sewage and the applied chemicals should be included in the accounting. Additionally, supplementary identification of fuel combustion, transportation equipment and fugitive emission sources within the plant boundary, and additional consideration of discharge sources such as outsourced transportation and sludge disposal are proposed. It is recommended to conclude the carbon emissions of energy(electricity and other forms of energy) and substances(chemicals, etc.) from the manufacturing and transportation links. And the fluctuation effect of wastewater treatment operating conditions on carbon emissions is considered. It is suggested that the optimal operation and management of WWTP and multiple forms of resource and energy recovery should be included in carbon offset. On this basis, the carbon emission process and carbon emission source of WWTP are summarized. In addition, how to optimize the carbon emission calculation of WWTP is prospected from the aspects of carbon accounting boundary, emission factor, model application and fossil CO2. [ABSTRACT FROM AUTHOR]

Limitations in statistical data and differences in accounting methods have hindered the accuracy of tourism carbon emissions accounting. In this research, based on the Tourism Satellite Account (TSA) and underpinned by the logic of "accounting basis–key coefficient–accounting objective," a comprehensive decomposition accounting method is built from a consumption stripping perspective. First, it classifies the tourism industry by the "sector–industry–product" structure into seven sectors, 13 industries, and 22 characteristic products/services. Next, it strips the actual tourism consumption from the tourism industry by constructing two key coefficients. Finally, it transforms tourism consumption data into carbon emissions data by introducing tourism ecological efficiency. Taking Guangdong province of China as an example, its tourism carbon emissions are calculated from 2010 to 2020 using the proposed method. The results reveal the distribution structure of tourism carbon emissions and confirm the scientific and accurate nature of this accounting method. [ABSTRACT FROM AUTHOR]

In the context of China's freshwater crisis high-resolution data are critical for sustainable water management and economic growth. Yet there is a dearth of data on water withdrawal and scarcity regardless of whether total or subsector amount, for prefectural cities. In administrative and territorial scope, we accounted for water withdrawal of all 63 economic-socio-environmental sectors for all 343 prefectural cities in China, based on a general framework and 2015 data. Spatial and economic-sector resolution is improved compared with previous studies by partitioning general sectors into industrial and agricultural sub-sectors. Construction of these datasets was based on selection of 16 driving forces. We connected a size indicator with corresponding water-withdrawal efficiency. We further accounted for total blue-water withdrawal and quantitative water scarcity status. Then we compared different scopes and methods of official accounts and statistics from various water datasets. These disaggregated and complete data could be used in input-output models for municipal design and governmental planning to help gain in-depth insights into subsector water-saving priorities from local economic activities. [ABSTRACT FROM AUTHOR]

Currently, in China's power grid, the accounting of carbon emissions has shortcomings such as unclear accounting boundaries, slow updating of carbon emission factors (EFs), and a lack of spatiotemporal characteristics. In this study, a dynamic accounting model for carbon emission was constructed based on carbon flow theory and the QIO (Quasi-Input-Output) model using the transmission side, the substation side, and the distribution side as accounting nodes. By utilizing the electricity metering data and carbon EF on the input side of the node, the total carbon emissions flowing into the node could be calculated. Furthermore, based on the electricity metering data on the output side of the node, the carbon emissions and carbon EF flowing out of the node could be calculated. The accounting results of carbon emissions and carbon EF are characterized by flexibility and dynamicity in both spatial and temporal dimensions. Finally, the practicality of the method has been demonstrated through a substation node. The accounting model has a positive impact on accurate carbon emission accounting for the power grid, better tracing of carbon emissions, and effective user guidance on active carbon emission reduction. [ABSTRACT FROM AUTHOR]

China's sewage treatment standards have been gradually improving, yet there is a widening gap between sewage treatment fees and actual costs. This discrepancy, where the fees for sewage treatment are lower than the actual operational expenses, poses a significant bottleneck to the sustainable development of China's sewage treatment industry. As a core aspect of environmental economic policies, sewage treatment fees are pivotal in regulating water pollution emissions and addressing water resource shortages. Currently, there are major issues with sewage treatment fees, including an incomplete pricing system, insufficient fees, unclear fee distribution, and a heavy reliance on local finances. These problems impede systematic planning, diminish management efficiency, and hinder the sustainable development of the sewage treatment industry. Thus, future research efforts should prioritize the establishment of a pricing mechanism that comprehensively covers the full cost of sewage treatment. This article presents a concise summary and review of the current situation, types of fee collection, cost accounting methodologies, challenges, and proposed countermeasures for sewage treatment fees, and could serve as a relevant reference for future research on sewage treatment fees. By comprehensively addressing these issues, the sewage treatment industry would progress towards healthier and more sustainable development, ultimately achieving the goal of green growth. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Engineering Management / Gongcheng Guanli Xuebao is the property of Journal of Engineering Management Editorial Office and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Since the cement industry acts as a significant contributor to carbon emissions in China, China's national emission trading system has announced that it should be included in the system soon. However, current cement carbon accounting methods require high-resolution data from various processes on the production line, making it a cumbersome and costly process. To address this issue, this study explores the feasibility and reliability of using machine learning algorithms to develop electricity–carbon models. These models estimate carbon emissions based solely on electricity data, enabling faster and more cost-effective accounting of carbon in cement production. This study investigates the correlations between electricity data and carbon emissions for a large cement manufacturer in southern China. It compares the performance of models based on the supply of electricity (purchased electricity and waste heat electricity) with those based on the consumption of electricity (electricity used on the grinding machines in the production lines) to identify the key factor for carbon emission calculations. The identified best performing model showed high accuracy, with an R2 of 0.96, an RMSPE of 3.88%, and a MAPE of 2.56%. Based on this, the novel electricity–carbon model has the potential to act as one of the optional methods for carbon emissions accounting in the cement industry and to support carbon emissions data promotion within China's national emission trading systems. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Agro-Environment Science is the property of Journal of Agro-Environment Science Editorial Board and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Volatile organic compounds (VOCs) have been widely concerned as an important precursor of haze. The petrochemical industry not only has many VOC emission sources, but also produces a large amount of VOCs. Although some scholars have analyzed the emission sources of VOCs in the oilfield industry, there still exists the gap in quantitative accounting the emission of organic volatiles from oilfield sewage pools. Moreover, such studies lack certain standardization, accuracy and validity in China. At present, most of the sewage pools in oilfield stations are open-ended. A large amount of VOCs are released into the surrounding environment during the storage of oily wastewater, which has caused serious environmental pollution. In this work, considering six significant influencing factors, a fast VOC emission accounting method from sewage pool in oilfield has been established. To the best of our knowledge, this is the first time to conduct VOC emission quantitative accounting study based on multi-field coupling numerical simulation technology, method of experimental design, and statistical analysis of the response surface methodology. Through comparing the results of numerical simulation with COMSOL, laboratory experiment, and the published literature, the results show that the error is in the range of reasonable, which can satisfy the rapid accounting of VOC emissions from sewage pool in oilfield. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Engineering Management / Gongcheng Guanli Xuebao is the property of Journal of Engineering Management Editorial Office and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

To reveal the changes in the supply efficiency of forest farm ecological products after the reform of state-owned forest farms, this study uses the ecological product accounting method to calculate the physical quantity and value of state-owned forest farm ecological products using data from 2015 and 2020. Through exploratory spatial data analysis, the spatial distribution of the supply efficiency of ecological products of state-owned forest farms and its primary index are studied to explore the temporal and spatial evolution of ecological products from state-owned forest farms in China. The results show the following: (1) Through the reform of state-owned forest farms, the supply capacity of forest farms' ecological products has been greatly improved, and the physical quantity and value quantity of ecological products have shown an increasing trend, with growth rates of 31.7% and 24.2%, respectively. (2) There is strong spatial heterogeneity in the supply efficiency of ecological products from state-owned forest farms in various provinces, and the overall distribution pattern is gradually decreasing from the northwest to the southeast coastal provinces. (3) There is a negative correlation between the supply capacity of ecological products and provincial GDP. The supply capacity of ecological products in provinces with high per capita GDP is relatively low. (4) The comprehensive index of the supply efficiency of ecological products and its first-level index of state-owned forest farms are characterized by different degrees of agglomeration in space, which are mainly represented by three distribution modes: "H–H", "L–L", and "L–H". Therefore, it is necessary to clarify the ecological function orientation of state-owned forest farms, improve the endogenous power of ecological product supply, actively explore and connect social ecological needs, and achieve coordinated progress in terms of ecological environmental protection and economic development. [ABSTRACT FROM AUTHOR]

The analysis of the characteristics of carbon flows between regions is critical for China to deploy effective regional mitigation strategies. Different accounting principles exert a significant influence on China’s regional carbon emissions, especially the fairness of carbon emission reduction targets, and the responsibility for reducing emissions. An input-output model was established, based on the input-output data of 2007 and 2012, to evaluate the characteristics of regional carbon flow and the change in carbon emission from different industries, and to analyse the changes in carbon emissions under production-based, and consumption-based, principles in 30 provinces. The results show that the carbon emissions in each region and sector are different: from the eastern region to the western region they show a downward trend, and the embodied carbon flow accounts for a large proportion of the total. Secondary industries are a major contributor to carbon emissions and there is a signifiant influence exerted on the results of carbon emission accounting in various provinces of China under different accounting principles. Therefore, to meet national emission reduction targets, the provinces need to pay considerable attention to the choice of accounting principles and achieve the principle of fairness and impartiality. It will provide a reference for the future division of responsibility for carbon emissions in provinces of China. [ABSTRACT FROM AUTHOR]

Copyright of China Population Resources & Environment is the property of Shandong Normal University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

To achieve a reduction in carbon intensity, the Chinese government has committed to establishing a nationwide carbon market. In this study, an interregional input-output model is proposed to derive cost curves for regional marginal abatement and to estimate interregional embodied emissions. An emissions trading model is presented for exploring the impacts of emissions accounting methods on imperfect competitive trading markets in the context of China achieving its 12th FYP intensity reduction target. The results indicated that emissions permits could be reallocated according to the CBA method. This could reduce both carbon emissions and total cost. Compared to the PBA method, the CBA method could lead to a greater change in permit prices and the amount of carbon trading in an imperfect competitive carbon market. Moreover, more regions with market power could cause declines in permit prices, resulting in changes in abatement costs. In addition, seven pilot markets (excluding Hubei province) are net embodied emissions importers. Pilot trading schemes in China could lead to carbon leakage among the other non-trading regions and sectors. [ABSTRACT FROM AUTHOR]

Coordinating the relationship between resources, environmental protection, and economic development is essential for regional sustainable development. Various frameworks and models for quantifying the sustainable development of regional natural–social–economic systems have been produced. This paper focused on measuring regional sustainable development from the perspective of sustainable consumption and production. The study improved the emergy sustainable indices and the evaluation system commonly used in the method of emergy accounting by introducing input and output emergy into the emergy flows. Then, we proposed new subsystem sustainable indexes for evaluating and analyzing the sustainable development trend of the complex natural–social–economic system in Liyang from 2005 to 2020 by adopting the entropy weight method. The results showed that Liyang was generally in a state of sustainable development, with good social sustainability. The economic and natural sustainability indexes were low, which might cause unsustainable risks in the future. From the input structure and production efficiency perspective, the secondary industry with the highest emergy output has a meager net output rate. In contrast, the tertiary industry has a higher net output rate (NOR) and better output efficiency, which should be the core industry in the region's future development. From the perspective of environmental impact and resource and environmental carrying capacity, the natural contribution rate and environmental carrying rate should be improved and the waste emergy rate necessary to be reduced. This study hopes to provide implications for formulating regional land use, industrial planning, and sustainable development policies. [ABSTRACT FROM AUTHOR]

Under the vision of development for the new era, China has entered a stage of high-quality economic development and an important window period in which we have the conditions and ability to address the prominent issue of economic development and ecological protection in a coordinated way. However, all kinds of environmental benchmark values in China are lacking and need to be constantly supplemented and improved. Therefore, exploring and putting forward a simple and efficient method for the transformation of environmental criteria into environmental standards is an important basis for the rapid establishment of relevant environmental criteria system and the effective promotion of the development of environmental standards system towards a scientific and reasonable direction. In this paper, the water environment is taken as the research object. By analyzing the research progress of environmental criteria and standards at home and abroad, and the foreign method of transforming environmental criteria into environmental standards, combined with the problems faced in the process of transforming environmental criteria into environmental standards in China, an effective method to transform China's environmental criteria into environmental standards is analyzed. After analysis and comparison, it is found that the pollution reduction accounting method could achieve their simple and efficient conversion. Under the premise of obtaining environmental criteria for certain pollutants, environmental criteria for certain pollutants could be obtained by distributing pollutants reduction costs, and accounting economic benefits after reaching standard, thus obtaining the environmental standard of this type of pollutant, which provides reference to determine the environmental standard limits of such pollutants. [ABSTRACT FROM AUTHOR]

In the context of the freshwater crisis, accounting for water withdrawal could help planners better regulate water use in different sectors to combat water scarcity. However, the water withdrawal statistics in China are patchy, and the water data across all sectors at the city level appear to be relatively insufficient. Hence, we develop a general framework to, for the first time, estimate the water withdrawal of 58 economic–social–environmental sectors in cities in China. This methodology was applied because only inconsistent water statistics collected from different data sources at the city level are available. We applied it to 18 representative Chinese cities. Different from conventional perceptions that agriculture is usually the largest water user, industrial and household water withdrawal may also occupy the largest percentages in the water‐use structure of some cities. The discrepancy among annual household water use per capita in the urban areas of different cities is relatively small (as is the case for rural areas), but that between urban and rural areas is large. As a result, increased attention should be paid to controlling industrial and urban household water use in particular cities. China should specifically prepare annual water accounts at the city level and establish a timetable to tackle water scarcity, which is a basic step toward efficient and sustainable water crisis mitigation. [ABSTRACT FROM AUTHOR]

China has made huge efforts to increase the efficiency of its resources and change its resource-intensive economic trajectory. A question which should be raised is whether the impacts of such shifts can be measured. Exergy analysis provides a unified method of ecological diagnosis of resource allocation and metabolism in social systems from a biophysical perspective. This paper explores the resource utilization pattern within Chinese society by employing an exergy-based accounting method. Nationally total resource consumption amounted to 153.7 EJ in 2017, and non-biological resources reached 137.1 EJ. China's resource self-sufficiency rate was revealed as 79.1%. After China experienced a transition period with a medium–high economic growth rate, the total net resource input into Chinese society marked an increase of around 1% from 2012 to 2017. The per capita resource consumption dropped from 112.0 GJ in 2012 to 110.6 GJ in 2017. The proportion of resource exergy consumption in the tertiary sector was upregulated from 10.0% in 2012 to 17.6% in 2017. To be specific, the exergy conversion efficiency of the domestic sector rose from 1.3% in 2012 to 20.6% in 2017. The results confirm that the resource exergy utilization structures and the conversion efficiencies of the main social sectors in China's economic transition period were significantly optimized towards a more sustainable future. A reasonable analysis of the resource exergy utilization pattern provides a solid reference for assessing the comprehensive effect of the changed development speed, industrial structure, and driving force of a developing society. [ABSTRACT FROM AUTHOR]

China modified the asset impairment standard in 2007, prohibiting long‐lived asset impairment reversal, which it had previously allowed. Using this setting as a quasi‐experiment, we investigate how the prohibition of long‐lived asset impairment reversal affects corporate technological innovation. Our empirical results demonstrate that the prohibition of impairment reversal has negative impacts on corporate innovation outputs. Further analyses reveal that the negative effect of this prohibition on corporate innovation is more prominent in companies with high discretionary accruals, high shareholding ratios for the largest shareholders, and companies in highly competitive markets. [ABSTRACT FROM AUTHOR]

Due to diverse methodologies and data sources, China's agricultural greenhouse gas (AGHG) emissions estimates demonstrate significant variability. A quantitative review was conducted on the prevalence and application of various accounting methods to clarify and reduce discrepancies in AGHG emissions estimation techniques and data application. Using a systematic PRISMA framework, 4257 global studies were analyzed, yielding 681 AGHG emission records from 57 papers and four databases explicitly focusing on China. The analysis reveals similarities between Chinese and global research trends, concentrating on environmental science, soil science, and ecology. Furthermore, the spatial scale and methodologies for China's AGHG emissions estimation are relatively centralized, with 53.21% of the research targeting site-specific scales and 74.12% employing inventory methods and statistical analysis. Regarding the variability in China's AGHG emission estimates between 1996 and 2020, estimates ranged from 100 to 800 Mt. C-eq, with the highest estimate being approximately 25 times the minimum within the same period. Notably, compared to the average AGHG emissions calculated for 1996–2020 (284.7 to 548.7 Mt. C-eq), estimates from the FAO and Our World in Data were higher by an average of 114.7% and 81.9%, respectively. These findings underscore the need to enhance remote sensing and survey data application and standardize AGHG emissions estimation methodologies and boundaries to ensure comparability across various accounting methods and datasets. This study conducts a quantitative analysis to identify and bridge the gaps in AGHG emission evaluation techniques, laying the groundwork for establishing a more comprehensive and resilient framework for AGHG emissions assessments. • An analysis of 4257 studies is conducted to assess uncertainties and discrepancies in AGHG emissions in China. • 53.21% of AGHG research targets site-specific scales; 74.12% uses inventory methods and statistical analysis. • The gap between different estimates of China's annual AGHG emissions is as high as 25 times. • Emissions estimates by the FAO and OWD exceed those from 57 scholarly articles by 114.7% and 81.9%, respectively. [ABSTRACT FROM AUTHOR]

Given the increasingly serious ozone pollution, petroleum refining has received more attention, since it is one of the dominant volatile organic compound-emitting industries in China. Volatile organic compound emission source identification, control efficiency classification, emissions calculation, emission factor generation and uncertainty analysis were performed in this study. According to the VOC emission control level, petroleum refining enterprises were divided into three levels, accounting for 10.6%, 54.4% and 35% of the total refining capacity, and 0.6%, 1.2%, and 3% were generated as the emission factor for each designed level, respectively. The total volatile organic compound emissions of the China petroleum refining industry in 2020 are estimated to be 1150 Kt by applying the hierarchical accounting method. Furthermore, the spatial distribution of volatile organic compound emissions was analyzed. The emission intensity of 15 cities is greater than the national average value of 0.12 tons/km2, where the highest level is approximately 2.7 tons/km2. To reduce the volatile organic compound emissions of PR enterprises, the collection efficiency and operation effect of treatment facilities are the most important points based on the analysis of the current situation of volatile organic compound emissions in the PR industry in China. [ABSTRACT FROM AUTHOR]

Income inequality plays as a driver of direct and indirect CO2 emissions from the household sector. Existing research has done a lot of work on the accounting methods and influencing factors of household direct CO2 emissions and indirect CO2 emissions. There are few studies on the impact of income inequality on direct and indirect household CO2 emissions under different emission levels. This research investigates the impact of income inequality on both direct and indirect CO2 emissions of 30 provinces in China from 2000 to 2015 using the STIRPAT model and panel quantile regression method. Theil index is selected to measure income inequality, population, per capita consumption level, energy intensity, urbanization, and industrial structure as control variables. The results indicate that the level of regional inequality is gradually increasing from the east to the west. The household indirect CO2 emissions in the east increased fastest, while the household direct CO2 emissions in the west increased fastest. Income inequality significantly promoted direct CO2 emissions under all quantile levels, while the impact on indirect CO2 emissions is not significant. Population and per capita consumption will promote direct and indirect CO2 emissions. Urbanization has no significant impact on direct CO2 emissions. Only at the 90th percentile level is there a significant negative correlation between energy intensity and indirect CO2 emissions. Industrial structure significantly increases direct CO2 emissions at the 50th, 75th, and 90th percentiles, while the impact on indirect CO2 emissions is not significant. [ABSTRACT FROM AUTHOR]

On 28 August 2017, a large catastrophic rock avalanche occurred in Nayong, Guizhou Province, China. It claimed 35 lives and caused large property losses. The Nayong rock avalanche provides a rare opportunity to infer the dynamic fragmentation of rock masses from deposits. Field surveys combined with an uncrewed aerial vehicle image analysis system were performed to investigate the particle size and shape distribution along the runout path of the Nayong rock avalanche. The Weibull particle size distribution (PSD) model was tested and possesses the highest accuracy and capability over the entire range of the Nayong rock PSD, and it shows that the median size (D50) values of the particles range from 0.16 to 16.31 m along the runout path. Moreover, the evolution of D50 along the runout path confirms that the degree of rock fragmentation varies greatly in different regions. Additionally, the relative breakage (BR) of particles in the deposition area is 0.191. Particle R values increase significantly from 0.55 to 0.78 along the runout path, which indicates that the rock grinding (shape change) process continuously occurs throughout the avalanche path. The image analysis results confirm that the dominance of rock fragmentation and grinding alternates during granular flow transport. Based on these results, the classic fragmentation‐spreading model for long‐runout rock avalanches is optimized by taking into account the method by which grinding rocks increases the speed of avalanches. Plain Language Summary: On 28 August 2017, a large catastrophic rock avalanche occurred in Nayong, Guizhou, China. In this paper, a field survey based on High‐resolution uncrewed aerial vehicle technology and image‐analysis system was performed to study the characteristics of particle size and shape distribution and the long‐runout behavior of large rock avalanches. A fragmentation‐spreading model for long‐runout behavior of rock avalanches proposed by Davies was optimized by incorporating the mechanisms involving internal friction reduction caused by dynamic grinding process. The internal friction of particles dropped correspondingly during transport and resulted in the increase of spreading distance. Key Points: An image analysis system for the large‐scale field investigation has been applied to morphometric measurements of rock avalanchesThe degree of rock fragmentation gradually decreases with the travel distance of rock mass in a rock avalancheRock grinding gradually replaces the role of rock fragmentation and reshapes the particles as the travel distance increases [ABSTRACT FROM AUTHOR]

We investigate the value relevance of two different accounting methods, predecessor vs. acquisition, for business combination under common control (BCUCC) in China. Based on the return and price models, we find that net income under the predecessor method is of higher value relevance than that under the acquisition method. Further analysis suggests that the difference appears to be driven by uncertainties in fair value estimation surrounding the BCUCC and that net incomes under predecessor method can better predict future earnings and future operating cash flows than under the acquisition method. Our research provides some initial evidence to support the use of the predecessor method in China, and at the same time, we discuss implications for the IASB standard setting project for the BCUCC. [ABSTRACT FROM AUTHOR]

Accurate and timely carbon emission accounting (CEA) is vital to industrial corporations, especially those who participate in the carbon market. With the rapid development of artificial intelligence and power systems, the power data-based method provides a new way for real-time CEA. However, the extensive installation of distributed photovoltaics (PV) significantly increases the accounting difficulty of corporate carbon emissions. This paper proposes a non-intrusive method of real-time CEA for industrial corporations from the perspective of modern power systems. First, a device operation state (DOS) estimation model based on a modified Informer algorithm is proposed to calculate corporate direct carbon emissions. Wherein, an equivalent distributed PV output estimation model is used to decrease the impact of invisible PVs on direct emission accounting. Second, an improved carbon emission flow model is proposed to calculate corporate indirect carbon emissions, which considers "prosumers" arising from the installation of distributed PVs. Finally, the total corporate carbon emissions, including direct and indirect parts, are obtained by using the CEA model. Case studies based on four typical high‑carbon-emission factories in Zhejiang province, China demonstrate that the proposed method can make accurate CEA for industrial corporations by effectively lessening the impact of distributed PVs. • A non-intrusive carbon emission accounting method for industrial corporations. • A novel perspective of modern power systems for carbon emission accounting. • Calculating carbon emissions considering distributed photovoltaics' impacts. • The method becomes superior as the photovoltaic output proportion increases. [ABSTRACT FROM AUTHOR]

Copyright of China Population Resources & Environment is the property of Shandong Normal University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In this paper, we argue that off-balance-sheet information is potentially useful to evaluate accounting information quality in addition to financial indicators. We propose a novel method to evaluate the accounting information quality of listed companies in China by merging four financial attributes and six indicators derived from off-balance-sheet information, where the principal component analysis is used to filter the indicators which count heavily for the evaluation. Validation and comparison are implemented on the dataset of all financial frauds and violations (5031 cases) of 1995 listed companies of Shenzhen Stock Exchange from 2003 to 2017. The results show that the proposed method outperforms both the traditional "DD model" (Dechow and Dichev, The Accounting Review 77(1):35–59, 2002) and the model only involving financial indicators in identifying and predicting financial fraud of enterprises. The results highlight that off-balance-sheet information is indeed useful and important to evaluate accounting information quality. [ABSTRACT FROM AUTHOR]

• The mismanagement of nitrogen, phosphorus and potassium in China has resulted in numerous environmental problems and poses a threat to resource security. • China faces the challenge of achieving sustainable nutrient management of its food system under the pressure of ensuring food security. • China's food system is characterized by substantial nutrient inputs and significant nutrient losses, with a moderate level of nutrient recycling. • China has made progress in nutrient management during the 2010s, but there are certain issues that should be further addressed, including chemical fertilizer reduction, control of nitrogen gas emission, adoption of advanced nutrient recycling technologies, and regulations on pollution from aquaculture industry, etc. • Considering both synergies and tradeoffs in nutrient management, we propose a holistic and integrated management approach for nitrogen, phosphorus, and potassium. Nitrogen (N), phosphorus (P), and potassium (K) are essential nutrients for food production. However, the mismanagement of these elements has resulted in numerous environmental problems and poses a threat to resource security. This study aims to measure the flows of N, P, and K through China's food system during 2010–2019 by applying a dynamic flow accounting method. Our results show that China's food system is characterized by substantial nutrient inputs and significant nutrient losses, with moderate levels of nutrient recycling. The nutrient management had been improved during this study period. However, there were certain issues that should be further addressed, which were identified in this study. More efforts should be made to control nutrient inputs, minimize nutrient losses, and enhance nutrient recycling. By considering both synergies and trade-offs among N, P, and K management, we propose a holistic and integrated approach to nutrient management. [ABSTRACT FROM AUTHOR]

The chemical industry is one of the most important industry sectors in terms of energy consumption and CO2 emissions in China. However, few studies have undertaken accounting of the CO2 emissions in the chemical industry. In addition, there are some shortcomings in the traditional accounting method as a result of poor data availability, such as the incomplete consideration of emission sources and overestimation of actual emissions. Based on the traditional accounting method and the actual situation of the chemical industry, this study proposes a method called the Emission Accounting Model in the Chemical Industry, which covers fossil energy-related emission, indirect emission generated by electricity and heat, carbonate-related process emission and the reuse of CO2. In particular, fossil energy used as feedstock is included. By applying the Emission Accounting Model in the Chemical Industry in China, the calculated CO2 emissions would be 19–30% less than the result from the traditional method. In addition, it is found that the indirect CO2 emissions generated by electricity and heat account for 67% of the total amount, the fossil energy-related emissions account for approximately 37%, the process-related emissions accounted for 2%, and reuse of CO2 accounts for − 6% in 2016. The production of ammonia, ethylene and calcium carbide generated approximately half of the total CO2 emissions in 2016. In addition, in view of emission sources and carbon source flow, two other bottom-up accounting methods are proposed that can take effect when the chemical plant-level data are available. [ABSTRACT FROM AUTHOR]

As a measure of ecosystems' contribution to human well-being, the concept of Gross Ecosystem Product (GEP) is an integrated monetary index for the evaluation of final ecosystem services, which has attracted widespread attention around the world. In China, both national and local governments have launched a series of GEP accounting pilot projects, with the aim to incorporate this new concept into real world decision-making. However, a critical review of these practices remains lacking, especially regarding their current status and problems. In this study, by performing a systematic review and data integration of current literature and government documents, we comprehensively described the GEP accounting practices in China, including pilot project's coverage, accounting methods, and policy application. Then, we identified five major problems in current GEP accounting practices in China, which prevent GEP from being accurately measured in the short term. We proposed that GEP accounting should be a constantly evolving process with both long-term and short-term improvement goals. More in detail, the accuracy issues in GEP accounting require longer periods of time to resolve; while its repeatability, comparability, and applicability should be improved in the short term, so that it can be incorporated into decision-making. In response to these challenges, we suggested the adaptation of GEP accounting index screening principles as a possible future direction, which can help to apply GEP results in the current stages of decision making. By improving GEP concept and accounting, it will be possible to establish a unified comparable GEP accounting system and reduce the gap between the GEP and decision-making. • GEP accounting has received extensive attention from the Chinese government. • GEP accounting requires a co-evolution of accuracy and applicability. • Five problems that prevent GEP from being accurately accounted were identified. • Future GEP accounting results should be repeatable, comparable and applicable. [ABSTRACT FROM AUTHOR]

In China, under the premise that the water quantity allocation and water quality control targets for transboundary rivers have been determined, ecocompensation between upstream and downstream areas is urgently needed in management practice when targets cannot be met in the transboundary section. A dynamic accounting method for ecocompensation standards needs to be established at the scientific level. However, the accounting method of the existing ecocompensation standards is not sufficient. The purpose of this study is to propose a transboundary compensation standard accounting method based on water quantity allocation and water quality control targets and to establish ecocompensation standard accounting formulas for the Shaying River watershed. The accounting process is as follows: the water quantity compensation standard in different water quantity scenarios is calculated from the perspective of the water resource value. By using the comprehensive pollution index method, the water quality compensation standard is calculated in different water quality scenarios, and the ecocompensation standard calculation formulas for watersheds are determined. As an application, 27 types of ecocompensation standard formulas for the Shaying River watershed were determined for 3 hydrological frequencies (50%, 75% and 95%), 3 water quantity scenarios (equal-quantity, excess-quantity and reduced-quantity discharging) and 3 water quality levels (equal-quality, inferior-quality and better-quality discharging). The results not only provide a compensation standard for the Shaying River but also provide a reference for the calculation of ecocompensation standards for other transboundary rivers in China with definite water quantity and water quality management objectives. [ABSTRACT FROM AUTHOR]

A sequential flow and solidification method was applied to the numerical investigation of flow control technology for grouting and blocking of flowing water in karst conduits. This method accounted for the temporal‐ and spatial‐evolution characteristics of the viscosity. It achieved the visualization of grouting in flowing water in a conduit, and was used to explore a reasonable and effective method for grouting through flow‐control technology. Firstly, the responses of different water tables and flow‐control intensities were studied by establishing a generalized model of flow control at the outlet of a conduit. Secondly, the initial sedimentation location and the distance of down‐flow and counter‐flow of slurries with different intensities of flow control were compared and analyzed. The outlet flow, the loss rate of the slurry, and the distribution laws of velocity and pressure inside the conduit during plugging were further analyzed. In addition, the mechanism of flow control for the grouting and plugging of large‐flow conduits was revealed. The results showed that the most direct effect of flow control on grouting was to decrease the flow rate of flowing water, and the most essential role was to improve the retention rate of slurry. Moreover, the results were applied to the large‐scale water inrush control project of Hejing Limestone Mine, China. The slurry stop devices improved the retention rate of slurry and optimized the grouting technology, which had a certain guiding significance in the treatment of water‐inrush disasters in karst areas. [ABSTRACT FROM AUTHOR]

With the rapid growth of China's foreign trade scale, the embodied carbon emissions in China's exports show a significant upward trend, which has been experiencing a considerable increase of researchers' attention. This study attempts to measure the embodied carbon emissions in China's exports from 1995 to 2011 based on the MRIO model and WIOD data. Compared with previous studies, this paper introduces the gross trade accounting method and constructs the GVC impact index and EC position index to comprehensively explore the impact of the GVC division on embodied carbon emissions in China's export trade. The main conclusions are as follows: (1) The fast-growing embodied carbon emissions in China's export trade were mainly caused by intermediate products trade. And the impact of the GVC division on embodied carbon emissions increased with the deepening of the participation in GVC division. (2) Although China played a role of the "pollution haven" in GVCs, China's EC position index ascended with the deepening of the participation in GVCs. (3) In the context of GVCs, consumer responsibility principle is more equitable and rational, which be widely suggested in the calculation of national carbon emissions responsibility. [ABSTRACT FROM AUTHOR]

Spatially explicit farm‐gate production costs and the economic potential of three types of energy crops grown on available marginal land in China for 2017 and 2040 were investigated using a spatial accounting method and construction of cost–supply curves. The average farm‐gate cost from all available marginal land was calculated as 32.9 CNY/GJ for Miscanthus Mode, 27.5 CNY/GJ for Switchgrass Mode, 32.4 CNY/GJ for Miscanthus & Switchgrass Mode, and 909 CNY/GJ for Jatropha Mode in 2017. The costs of Miscanthus and switchgrass were predicted to decrease by approximately 11%‐15%, whereas the cost of Jatropha was expected to increase by 5% in 2040. The cost of Jatropha varies significantly from 193 to 9,477 CNY/GJ across regions because of the huge differences in yield across regions. The economic potential of the marginal land was calculated as 28.7 EJ/year at a cost of less than 25 CNY/GJ for Miscanthus Mode, 4.0 EJ/year at a cost of less than 30 CNY/GJ for Switchgrass Mode, 29.6 EJ/year at a cost of less than 25 CNY/GJ for Miscanthus & Switchgrass Mode, and 0.1 EJ/year at a cost of less than 500 CNY/GJ for Jatropha Mode in 2017. It is not feasible to develop Jatropha production on marginal land based on existing technologies, given its high production costs. Therefore, the Miscanthus & Switchgrass Mode is the most economical way, because it achieves the highest economic potential compared with other modes. The sensitivity analysis showed that the farm‐gate costs of Miscanthus and switchgrass are most sensitive to uncertainties associated with yield reduction and harvesting costs, while, for Jatropha, the unpredictable yield has the greatest impact on its farm‐gate cost. This study can help policymakers and industrial stakeholders make strategic and tactical bioenergy development plans in China (exchange rate in 2017: 1€ = 7.63￥; all the joules in this paper are higher heat value). [ABSTRACT FROM AUTHOR]

The investigation of labor is a key aspect of population research, and labor accounting, as its foundation, is an important means to judge the degree of economic development and monitor the changes of the labor market, having always been a focus of scholarly research. At present, the sharing economy is on the rise worldwide and influences labor accounting. In this paper, starting from the context of the sharing economy and the current situation of labor accounting, several important aspects of labor accounting will be discussed. In the context of the sharing economy, household subsistence service production is to be included in the production accounting boundary, which is the root of the changes in labor accounting. On this basis, the following findings are drawn. (1) The scope of accounting for employment should be expanded, which puts higher demands on the labor accounting method. (2) Working time should be remeasured, especially indicators based on pay time. (3) Finally, the design of indicators in labor underutilization also requires the formation of new ideas, especially unemployment should be redefined. Finally, in view of the current status of labor accounting in China, policy suggestions for future improvement under the sharing economy are put forward. [ABSTRACT FROM AUTHOR]

Greenhouse gas (GHG) emissions from wastewater treatment plants (WWTPs) have become a major concern in the efforts to mitigate climate change and reduce overall emissions. Carbon emission accounting methods are direct strategies for obtaining carbon emission data from wastewater plants, but different accounting methods have certain limitations. In this study, the development history, the scope of application, the advantages and disadvantages of the emission factor, field monitoring, modeling methods, and machine learning methods were discussed. The reliability and accuracy of different accounting methods for direct and indirect emissions were compared and analyzed. In addition, the application progress of the accounting methods in developed and developing countries was discussed. This study shows that the specificity of emission factors directly affects the results obtained using the emission factor method. The field monitoring method is a relatively accurate approach, but it relies on new technology and a monitoring cycle of more than one year. The results obtained from long-term monitoring of the Anaerobic Oxic (AO) process are statistically greater (nitrous oxide (N 2 O) emissions averaging 2.25% of the nitrogen loading) than those obtained from short-term monitoring (N 2 O emissions averaging 0.032% of the nitrogen loading). The accuracy of the modeling approach relies on a good understanding of the pollutant fractions in the influent and the pollutant transformation mechanisms. In developed countries, compared to developing countries, most of the studies were conducted using on-site monitoring and modeling methods. In China, the emission factor method is used, which accounts for 44.4% of the total number of publications. Future research could refine the various GHG calculation methods and improve the accuracy of the calculations to meet the accounting needs of different wastewater treatment processes and different research objectives. This study provides insight into developing low carbon wastewater treatment processes and routes. It will also provide a reference for WWTPs to achieve carbon emission reduction. • Different GHG emissions accounting methods have certain limitations. • The specificity of emission factors directly affects the results of the method. • Advanced techniques and longer periods can enhance the accuracy of the monitoring. • An accuracy modeling relies on the understanding of NO 2 transformation mechanisms. [ABSTRACT FROM AUTHOR]

This study presents an ecological accounting for the Chinese society using improved extended exergy accounting method. Based on the input–output table of China, we capture the economic linkages of societal labor and capital fluxes, and improve the equivalent exergy metrics of labor and capital to be consistent with the Chinese situation. Material and externalities-equivalent exergy structures are examined by the quantitative estimation and indicator assessment. Results show that the total resource consumption of the Chinese society amounted to 151.6 EJ in 2012, while the total equivalent exergetic values of labor, capital and environmental remediation cost were estimated at 67.0 EJ, 69.1 EJ and 411.5 EJ, respectively. The national total capital and labor input was close to its resource consumption, but only equal to one third of the environmental remediation cost, highlighting the contribution of ecosystem products and services. An overall system diagram covering major extended-exergy inflows and outflows within the society was designed to display the complex metabolism process and network relationship of resource use, economic production and environmental externalities in an integrative way. Exergy and extended exergy analyses of the Chinese society for a benchmark year contributes to understanding the operation of a socio-economic system from a biophysical perspective and establishing effective regulatory strategies of production and consumption activities to accelerate a shift towards sustainability. • Improved extended exergy accounting method is provided for ecological accounting. • Exergy- and extended exergy-based systems accounts for China 2012 are performed. • Resource uses, labor and capital inputs, and environmental impacts are quantified. • The contribution from ecosystem products and services should draw enough attention. [ABSTRACT FROM AUTHOR]

This study investigates the valuation implications of equity method earnings among Chinese listed firms, which are often perceived by the Chinese business press of employing the equity method to avoid reported losses. Our results show that firms with declining core earnings are more likely to have equity method investments than firms with increasing core earnings. Also, firms with lower core earnings report higher equity method earnings. Moreover, equity method earnings do not improve earnings persistence but are found to be relevant. Investors act as if they naively fixate on equity method earnings. A portfolio constructed on the basis of core earnings and equity method earnings generates a hedged return of 8%. This study assesses the valuation implications of equity method earnings in China. We find that equity method earnings do not improve overall earnings persistence, yet they are deemed relevant by the stock market. Investors act as if they naively fixate on equity method earnings. Indeed, we show that a portfolio based on equity method earnings and core earnings generates a hedged return of 8%. [ABSTRACT FROM AUTHOR]

Planetary boundaries have received considerable attention since they were first proposed, but applying various downscaling methods to the regional scale has certain limitations due to regional heterogeneity. The concept of ecological boundaries (EB) extends and complements planetary boundaries at a regional scale. However, previous studies have not considered the EB of multiple regions and the impact of interregional ecosystem service value (ESV) flows on EB. In this study, we optimized the EB accounting method and quantified the EB of 30 provinces in China from 2002 to 2017, then assessed the ecosystem unsustainability, and determined the impact of demand for goods and services on the consumption of local natural resources by each province in China using an ESV-extended multiregional input-output model. We found that EB increased in all provinces of China. The ecological unsustainability index of all 30 provinces was larger than 1, indicating a serious environmental unsustainability, but the magnitude of the index tends to decrease. Furthermore, the regions that have the greatest impact on exceeding EB in each province were concentrated in Guangdong and Henan. Guangdong had the highest total net imports in 2012 and 2015 (665.08 and 641.70 billion yuan, respectively), while Henan had the highest total net imports in 2017 (611.58 billion yuan). For the role of net exports, the rankings of the provinces differed in terms of the direct ESV and the boundary-exceeding ESV indicators. Our results reveal EB across provinces in China, underscoring the importance of considering the flow of ESV between regions in assessing the impact of exceeding EB. This study can assist policymakers in better allocating ecological resources within EB, which is critical for alleviating ecological pressures. [ABSTRACT FROM AUTHOR]

This paper decomposes and analyzes China's saving-investment imbalance (equivalent to current account imbalance) from 2002-2008. We first use the Flow of Funds Accounts to calculate the saving and investment rates (propensity) of the household, corporate and government sectors and to evaluate their relative contribution to the aggregate saving-investment surplus. The results indicate that the increase of saving-investment surplus can be attributed to the steady increase of saving by the household and government sectors and the short-term downsizing of investment by the corporate and government sectors. We then use more disaggregate supplementary datasets to explore the factors behind the evolution of the saving and investment rates for the three sectors. The rise of the household saving rate mainly sources from the urban sector. The corporate saving rate experienced a steady increase because of the rise of profitability. Government macroeconomic policies have had a strong influence on the saving and investment patterns of the corporate and government sectors. [ABSTRACT FROM AUTHOR]

The impact of trade on the environment and the climate has become a focus of attention. Tending to develop industries with higher added values, developed countries rely on importing high energy consumption goods from developing countries, and however, some CO emissions are embodied in the process of import. Currently, the accounting method of the territorial responsibility used to get the international data of greenhouse gas inventories ignores the difference between domestic consumption and export demands. Thus, developing countries bear the responsibility of pollution emissions from the export. The steel industry is an important basic industry of China's national economy as well as a vital part in the industrial system. With the expansion of trade scale, the impact of the export and import of China's steel on CO emissions is growing. This paper studied the embodied CO emissions in the trade of China's steel from 2005 to 2014, using the input-output model and the trade data of the China's steel imports and exports. The results indicate that (1) the complete CO emissions of China's steel industry are high. (2) The increase in the export scale makes the embodied CO emissions in the trade of China's steel export increase, and (3) China is a net exporter of CO emissions in the steel trade. Especially after 2007, the value of China's steel exports has been larger than that of China's steel imports, so China had borne much CO emissions responsibility in the trade of China's steel. Therefore, this paper puts forward that, in the future, the export structure of goods should be optimized into the high-tech products with the high added value, low energy consumption and low carbon emissions, and meanwhile, service industry is promoted to improve technical support to reduce CO emissions in the steel industry. [ABSTRACT FROM AUTHOR]

• HSRN is modeled as a two-layer network based on high-speed trains running in it. • Space-time failure effects of high-speed trains on HSRN robustness are investigated. • A method assessing robustness is proposed from function feature and topology feature. • Travel time and passenger flow are taken into account in the methodology. High-speed rail (HSR) has become a critical infrastructure and even has formed a network in some countries, which plays an increasingly significant part in the modern transport system and exerts increasingly obvious impacts on regional economic activity and human mobility. Although its interruption may cause serious consequences, researching its robustness doesn't attract attention until recent years. Based on previous researches on the issue, this paper proposes a comprehensive method to assess the robustness of high-speed rail network (HSRN) by combining the network function features with network topology features and modeling HSRN as a two-layer network based on the high-speed trains running in the network, in which the travel time and passenger flow are taken into account. Finally, taking China's HSRN (CHSRN) as a case study, this paper investigates the failure effects of HSR stations and high-speed trains on the robustness of CHSRN, especially the space-time failure effects of high-speed trains at three typical HSR stations. Results reveal that the failure effects of trains at the selected stations on the performance of CHSRN are limited, and the failure effects of trains at three typical stations on the performance are different as the different failure time, which is beneficial to prioritize the decisions on maintenance resource allocation and prepare emergency response plans. [ABSTRACT FROM AUTHOR]

Purpose – China’s government has been facing a trade-off in choosing between tenure reform and forest concessions to manage forest resources. The purpose of this paper is to investigate how the government’s policy choices can be affected by environmental benefits and the economic value of forests. Design/methodology/approach – We build a simple theoretical model and employ province-level data. Findings – The results show that the government will allocate less forestland to local people if environmental concerns are more important and privatize less forest if the economic benefits from forest are higher. Social implications – Therefore, the transformation of forest management policies reflects not only the government’s own preferences but also its gradual adjustment to the changing market and institutional environment. Originality/value – The present paper provides a regulation approach that complements the growing literature on forest resource management. [ABSTRACT FROM AUTHOR]

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• China's aggregate inflow and stock markedly increased from 1978 to 2018. • The aggregate inflow reached a plateau in 2014. • The major consuming sectors shifted from buildings to infrastructure. • As a supply source, the trend has shifted from natural aggregates to manufactured ones. • Inflows and stocks have relatively decoupled from economic growth since reform and opening up. Aggregates are the most extracted material resources by weight worldwide. As an important resource for buildings and infrastructure, aggregates, however, are now facing shortages and are associated with negative environmental and social impacts. More attention is now paid to the sand and gravel issues, however, recent investigations are often found ambiguous in definition or adopting over-simplified accounting methodology. To bridge the knowledge gap, first, we conducted a detailed literature investigation to clarify the associated terms. Then we established a systematic material flow and stock accounting framework to map the social metabolism of aggregate resources for the largest aggregates consumer and producer—China. Our results show during 1978–2018, the inflows of China's aggregates increased by 13 times (1.3 to 17.3 billion tons) and the stocks increased by 15 times (18.3 to 285.5 billion tons). We observed both aggregate inflows and stocks have shown a relative decoupling from economic growth. Around 2014, inflows entered a platform area and the dominated consuming sector shifted from buildings to infrastructure. Due to supply shortages and policy interventions, the source of primary supply sees a sustainable transition: manufactured aggregates (instead of natural aggregates) gradually dominated, accounting for 78% of the total primary supply in 2018. Additionally, regarding accumulated stocks of aggregates, it is expected to see rapid growth of aggregate waste in the near future. It is essential to foster a well-functioned circular system to achieve the sustainable development of the aggregate industry. [ABSTRACT FROM AUTHOR]

• Carbon emission accounting method at county level. • Spatially explicit method of multi-source carbon emission data. • Method for optimum spatial resolution of carbon emissions. The county is the basic economic spatial unit in China, and is also an integrated spatial carbon emitter. Focusing on a county, especially the developed counties in the Yangtze River Delta, it is of typical significance and enlightenment to conduct an in-depth and detailed dissection. The spatialization of a county's carbon emissions is crucial for exploring the spatial pattern of carbon emissions, which is fundamental information needed to reduce carbon emissions through the optimization or reorganization of the spatial pattern. This study systematically calculated the carbon emissions of Changxing county from four aspects (including energy; industrial processes and product use; agriculture, forestry, and other land use; and wastes), based on a combination of bottom-up and top-down approaches. Subsequently, we constructed ten carbon emission spatial datasets with a resolution of 50–500 meters (m). According to landscape metrics and the information loss evaluation model, we analyzed the scale effect of carbon emissions at different resolutions and determined the optimal resolution of the spatial carbon emissions at the county scale to be a 200 m × 200 m grid. A reasonable scale of spatial carbon emission data provides support for low-carbon spatial planning and emission reduction policymaking. [Display omitted] [ABSTRACT FROM AUTHOR]

Pu, Y., 2020. Research on the system and method of marine economic accounting based on strategic financial accounting In: Gong, D.; Zhang, M., and Liu, R. (eds.), Advances in Coastal Research: Engineering, Industry, Economy, and Sustainable Development. Journal of Coastal Research, Special Issue No. 106, pp. 17–20. Coconut Creek (Florida), ISSN 0749-0208. Through the establishment of a marine economic accounting system, we can grasp the pulse of marine economic operation in time, and realize the macrocontrol of the marine economy. Through the construction of a marine economic accounting system, we can make clear the accounting method, which will more accurately count the scale and structure of the marine economy. Through reasonable regulation and control, the local government can formulate reasonable marine industrial policies, which will improve the development of the marine regional economy. Marine economy is an important part of coastal economy, which will reflect the important economic growth points of coastal areas. Through the establishment of a marine economic accounting system, we can reflect the overall economic level of coastal areas, which will enhance the important role of the marine economy. This paper analyzes the foreign statistical accounting system of the marine economy. The accuracy of China's marine industry data is insufficient. By comparing the different results, we build our marine economic accounting system on the basis of strategic financial accounting. [ABSTRACT FROM AUTHOR]