浅谈事业单位对外投资的账务处理

随着气象部门兴办产业的不断发展，好多单位存在有用经营性资产对外投资转化为经营性资产的情况，对此类资产进行核算就需用“对外投资”这一科目，“对外投资”在新会计制度中是一个增加的核算内容，本文就“对外投资”的账务处理作了一些探讨。     

The reluctance of resource-users to adopt seasonal climate forecasts to enhance resilience to climate variability on the rangelands

As the impacts of climate-change on resource-dependent industries manifest, there is a commensurate effort to identify and implement strategies to reduce them. Yet, even when useful knowledge and tools exist, there can be poor adoption of adaptation strategies. We examine the reasons behind sub-optimal adoption of seasonal climate forecasts by graziers for managing climate variability. We surveyed 100 graziers in north-east Queensland, Australia and examined the influence of adaptive capacity, resource-dependency and forecast-perception on uptake. Technical perceptions were not important. Strategic skills, environmental awareness and social capital were. Results suggest that social factors (but not technical factors) are significant. These insights are important for adaptation planning and for maximising the resilience of communities and industries dependent on climate-sensitive resources.     

1973~2020年西藏昂拉仁错流域湖泊及东部冰川对气候变化的响应

选取多种卫星探测数据和站点观测资料,利用ENVI和ArcGIS软件提取湖泊和冰川面积信息,分析1973~2020年青藏高原西部昂拉仁错和仁青休布错两大湖泊与东部隆格尔山脉冰川的时空演变特征及其与气象要素的关系。结果表明:近48a,昂拉仁错湖面面积总体上趋于萎缩,2000年之前呈显著减少趋势,2000~2010年呈增加趋势,2010年之后呈弱增加趋势;仁青休布错湖面面积总体上略有扩张,1993年之前呈减少趋势,1993年之后呈增加趋势;隆格尔山脉冰川总体上显著退缩,2000年之前的消融速度较2000年之后的更快;隆格尔山脉冰川面积变化在不同海拔高度存在差异,5500~6000m的冰川面积呈显著减少趋势,6000~6500m的冰川面积呈增长趋势,6500m以上的冰川面积基本不变;昂拉仁错湖面面积与降水量的相关性最好,与气温次之;仁青休布错湖面面积与地温和气温的相关性最好,与蒸发量次之;隆格尔山脉冰川面积则与蒸发量的相关性最好。      

Transformation of quarries to lakes

The experience of forecasting the processes accompanying the transformation of large quarries to lakes is presented. Revitalization principles are formulated for the territories disturbed by mining. Developing the landscape and architectural planning scheme of a territory should be the first stage. Basing on the natural renewal processes, it is possible to create with minimal expenses the landscapes which excel in their qualities those existing before mining. For project substantiation it is necessary to make the forecasts of coastal processes development, of dynamics of excavation pit inundation, of water chemical composition formation, and of changes in groundwater regime. The types and scope of postmining are determined on the basis of forecasts of sites and scale of phenomena being dangerous for certain objects. The need in protection activities is determined comparing the possible damage to its prevention expenses.     

通信光缆的雷击形式与防雷方法

针对社会上基于光缆中光纤是非金属材料而不会引起雷击的错误认识，阐明了通信光缆仍有可能遭受雷击的原因；同时，对通信光缆的三种雷击形式进行了概述；另外，对当前国内两种通信光缆防雷方法的适应性作了客观评价，并分别就光缆敷设前和针对光缆金属构件的防雷提出了相应的具体措施。     

热带夏季风对ENSO的非线性响应

采用1950—2002年NCEP/NCAR53 a夏季平均的850 hPa低空风场和GISST海温资料,通过非线性典型相关分析（Nonlinear Canonical Correlation Analysis;NLCCA）,得到热带夏季风对ENSO的响应存在一定的非线性。强La Nina年与强El Nino年相比,环流中心明显偏西偏南,澳大利亚上空出现了一个异常的反气旋系统,风场强度也有很大的差异。当海温正异常或负异常变化时,非线性主要表现在强度上;当海温由正（负）异常变为负（正）异常时,非线性在强度和流型上都有很清楚的表现。热带夏季风对ENSO的响应可分为线性和非线性响应,这两部分分别解释方差的67.45%和32.55%,孟加拉湾—中南半岛西部和菲律宾群岛以西的异常环流主要是由非线性响应引起的。     

9 to 5: 9 approaches to tackle 5 aspects of climate change

Humans are modifying the Earth's climate by increasing the atmospheric concentrations of carbon dioxide and other radiatively active trace gases. The resulting Climate Change is global, pervasive, complex, unpredictable, and irreversible. Nine different approaches (scientific assessment, structural analysis, decision analysis, procedure analysis, game theory, cost-benefit analysis, option valuation, insurance, and deterrence) are presented to explore how the five aspects of Climate Change affect the design of appropriate responses to its impacts.     

Relationship of surface heat flux to microscale temperature variations: Application to boreas

The surface heat flux is normally parameterized in terms of the difference between the air temperature and the surface radiative temperature, or equivalently, the temperature computed from the surface energy balance. In this note, the relationship between the heat flux and the air-surface temperature difference is shown to be sensitive to the microscale variability of the surface radiation temperature caused by differences between the well-ventilated tree tops and less ventilated ground surface. This conclusion is based on surface and aircraft data collected during the Boreal Ecosystem-Atmosphere Study (BOREAS). For this case, the heat flux cannot be predicted by adjusting the thermal roughness height. As an alternative, the aerodynamic temperature can be related to a weighted average of the surface radtation temperature analogous to application of a simple canopy model. Here, the total heat flux is the sum of the heat fluxes from each individual surface type weighted by the area-fractional coverage.Part of this work was carried out in the Dept. of Earth and Atmospheric Sciences, St. Louis University and the Mesoscale and Microscale Meteorology Division of the National Center for Atmospheric Research.Part of this work was carried out in the Mesoscale and Microscale Meteorology Division of the National Center for Atmospheric Research.     

Assessment of institutional capacity to adapt to climate change in transboundary river basins

Responses to climate change in transboundary river basins are believed to depend on national and sub-national capacities as well as the ability of co-riparian nations to communicate, coordinate, and cooperate across their international boundaries. We develop the first framework for assessing transboundary adaptive capacity. The framework considers six dimensions of transboundary river basins that influence planning and implementation of adaptation measures and represents those dimensions using twelve measurable indicators. These indicators are used to assess transboundary adaptive capacity of 42 basins in the Middle East, Mediterranean, and Sahel. We then conduct a cluster analysis of those basins to delineate a typology that includes six categories of basins: High Capacity, Mediated Cooperation, Good Neighbour, Dependent Instability, Self-Sufficient, and Low Capacity. We find large variation in adaptive capacity across the study area; basins in Western Europe generally have higher capacities to address the potential hazards of climate change. Our basin typology points to how climate change adaptation policy interventions would be best targeted across the different categories of basins.     

How to attribute market leakage to CDM projects

Abstract

Economic studies suggest that market leakage rates of greenhouse gas abatement can reach the two-digit percentage range. Although the Marrakesh Accords require Clean Development Mechanism (CDM) projects to account for leakage, most projects neglect market leakage. Insufficient leakage accounting is facilitated by a lack of applicable methods regarding the quantification and attribution of project-related leakage effects. This article proposes a method for attributing CDM-related market leakage effects to individual projects. To this purpose, alternative attribution methods are analysed. We find that project-specific approaches fail to take account of market leakage effects. Consequently, we propose to estimate aggregate market leakage effects and attribute them proportionally to individual projects. We suggest that predetermined commodity-specific leakage factors are applied by project developers to any emission reductions that are associated with a project's leakage-relevant demand or supply changes. This approach is conservative, equitable, incentive-compatible and applicable at manageable costs.     

Strategies to adapt to an uncertain climate change

Many decisions concerning long-lived investments already need to take into account climate change. But doing so is not easy for at least two reasons. First, due to the rate of climate change, new infrastructure will have to be able to cope with a large range of changing climate conditions, which will make design more difficult and construction more expensive. Second, uncertainty in future climate makes it impossible to directly use the output of a single climate model as an input for infrastructure design, and there are good reasons to think that the needed climate information will not be available soon. Instead of optimizing based on the climate conditions projected by models, therefore, future infrastructure should be made more robust to possible changes in climate conditions. This aim implies that users of climate information must also change their practices and decision-making frameworks, for instance by adapting the uncertainty-management methods they currently apply to exchange rates or R&D outcomes. Five methods are examined: (i) selecting “no-regret” strategies that yield benefits even in absence of climate change; (ii) favouring reversible and flexible options; (iii) buying “safety margins” in new investments; (iv) promoting soft adaptation strategies, including long-term prospective; and (v) reducing decision time horizons. Moreover, it is essential to consider both negative and positive side-effects and externalities of adaptation measures. Adaptation–mitigation interactions also call for integrated design and assessment of adaptation and mitigation policies, which are often developed by distinct communities.     

Response of a River Catchment to Climatic Change: Application of Expanded Downscaling to Northern Germany

We used the technique of expanded General Circulation Model (GCM) downscalingto derive time series of daily weather for the analysis of potential climaticchange impact on a river catchment in Northern Germany. The derived timeseries was then fed into a spatially distributed hydrological model tosimulate various water balance components and river discharge. All componentsof this modelling approach are known to provide fairly accurate results undernormal (current) climatic conditions. Hydrological time series, theirstatistics and spatial patterns of various water balance components, resultingfrom a `business-as-usual' emission scenario, were analysed. The simulationresults showed that if everything apart from climate is held constant, asignificant increase in river discharge may be expected in the coming decadesas a consequence of increased rainfall amounts. Although the modellingapproach provides an operational way of performing watershed climate changeimpact studies, many uncertainties still have to be considered.     

Portfolio screening to support the mainstreaming of adaptation to climate change into development assistance

The need to mainstream adaptation to climate change into development planning and ongoing sectoral decision-making is increasingly recognised, and several bilateral and multilateral development agencies are starting to take an interest. Over the past years at least six development agencies have screened their project portfolios, generally with two goals in mind: (1) to ascertain the extent to which existing development projects already consider climate risks or address vulnerability to climate variability and change, and (2) to identify opportunities for incorporating climate change explicitly into future projects. As each portfolio screening was conducted independently, the broader lessons emerging from the screenings have not been systematically analysed. In this paper we assess the screening activities to date, focusing on both the results and the methods applied. Based on this assessment we identify opportunities for development agencies to expand their current focus on the links between climate and development. Most agencies already consider climate change as a real but uncertain threat to future development, but they have given less thought to how different development patterns might affect vulnerability to climate change. The screenings undertaken have shown the need to take a comprehensive approach to adaptation and its integration into development planning and sectoral decision-making, and a number of policy initiatives have been taken to promote such integration. We provide some initial guidance as to how portfolio screening can be carried out in a way that would allow agencies to assess systematically the relevance of climate change to their ongoing and planned development projects.     

试析新疆气候特征对田径运动训练的影响

田径运动训练和比赛成绩的好坏,除了与运动员临场竞技状态等因素有关外,还与比赛训练时的气象要素风、气温、湿度等有着密切关系。本文结合新疆的气候特征着重阐述了不同季节气候的变化对田径运动训练的影响,同时也分析了“五差”对新疆田径运动员竞技能力的影响,并提出了建议。