山西省阳泉市旅游业碳均衡分析与低碳发展研究

以山西省阳泉市为例,采用“自下而上”的方法,估算2011—2017年阳泉市生态系统碳汇与旅游业碳源进行旅游业碳均衡分析,并将阳泉市测算结果与东部或其他经济发达地区的相关研究进行对比,探寻阳泉市低碳旅游发展方式,为中西部城市的转型发展寻找新的增长点。结果显示:阳泉市生态系统年均碳汇为38.17万吨,其中农田生态系统贡献率最大,但主要依靠较大的农耕面积,而农业生产的低效高耗将影响其碳汇发展;草地和森林生态系统具有碳汇潜力,未来能够抵消部分因城市发展而带来的农田碳汇损失。旅游业年均碳源4.19万吨,其中旅游活动是最大的碳源,而旅游交通虽然是主要碳源但碳排放总量很小,和旅游住宿一样,二者受经济发展程度影响较大;旅游业碳均衡呈现赤字状态,年均-2.04万吨,生态系统能够为旅游业提供的碳汇仅能补偿旅游所产生碳源的51%,阳泉市旅游业是一个碳源产业。

我国会计行业未来发展趋势的影响因素研究

在日趋全球化的当下,我国会计行业基于特定的社会政治经济环境,得到了快速发展,焕发出无限生机,进而使得我国会计行业未来的发展呈现出多种可能性,影响其发展的因素错综复杂。文章对影响我国会计行业未来发展趋势的外部影响因素和内部影响因素进行了探索、梳理、分析、研究、总括,以期能为我国会计行业未来的发展起到一定的参考借鉴作用。

多情景下海南省旅游业的碳达峰与碳中和预测

旅游业碳达峰、碳中和对于国家“双碳”目标实现和旅游业高质量发展具有重要意义。在测算2000—2020年海南省旅游碳源、生态系统碳汇的基础上,利用GDIM、蒙特卡洛模拟、情景分析法分解并预测海南省国内和入境旅游碳达峰路径,同时利用灰色模型、马尔可夫链预测旅游可分配碳汇,探索不同情景、不同客源市场下的旅游碳中和实现。结果显示:(1)2000—2020年海南省旅游碳排放和生态系统碳汇均呈增长态势,国内旅游碳排放和可分配碳汇比重逐渐上升,入境旅游碳排放比重下降且受疫情影响明显。(2)海南省国内和入境旅游碳排放的最大促增因素分别是旅游经济规模、投资规模,以绝对因素为主,促减因素分别是旅游经济碳强度、投资碳强度,以相对因素为主。(3)海南省国内旅游碳达峰时间分别为基准发展情景2035年、可持续发展情景2030年、低碳发展情景2026年,峰值分别为3470.74万t、359.02万t、326.84万t;入境旅游碳达峰时间为基准发展情景2035年,峰值7.38万t,其他情景已经达峰。(4)旅游可分配碳汇逐年增加,国内旅游可分配碳汇提高,入境旅游的降低;海南省国内旅游将在2044年全面实现碳中和,而入境旅游已经实现。研究旨在为优化旅游业低碳发展政策和推动海南省“双碳”进程提供参考依据,助力海南自贸港和国家生态文明试验区建设。

全球气候变化背景下低碳旅游研究进展及可视化分析

低碳旅游研究是气候变化背景下旅游研究的前沿问题和关键领域。以Web of Science核心合集、CSSCI及CSCD数据库中关于低碳旅游的文献为基础,利用CiteSpace软件、Alluvial Generator程序、Excel统计功能进行国内外低碳旅游研究的可视化分析。结果表明:国外低碳旅游研究起步时间早,始于系统外部与旅游业相互作用视角,以生态环境和工程技术学科为基础,主要为了解决"碳中和"等现实问题,已形成固定的区域性合作网络;国外研究以定量研究为基本范式,其关键文献全部围绕旅游碳排放的测算,且已经形成了较完善的减碳体系。而国内低碳旅游研究与国外的快速发展时期相吻合,是从旅游业可持续发展角度开展研究,依附于旅游及经管类学科,尚未形成固定的合作网络;国内研究在概念理论的定性研究方面优于国外,但整体研究视角较为单一且未形成完整体系,其关键文献包含基础概念、理论体系、碳排放测算、影响因素分析等诸多方面。

The Characteristic Differences between Ecological Culture and Low-carbon Tourism Cognition under the Vision of Carbon Neutrality

Ecological culture has a low-carbon attribute,which coincides with the concepts of energy conservation and emission reduction in low-carbon tourism.Analyzing the differences in the public perception of the two is of great significance for achieving the carbon neutral goal of tourism.Firstly,the views of nature,equality and ecology in ecological culture,as well as the cognition and participation willingness for low-carbon tourism were identified by using the principal component analysis method.Secondly,all samples were divided into four types of ecological culture cognition:sufficient,relatively sufficient,general and poorer,by the K-means clustering method.Thirdly,significant differences in the low-carbon tourism cognition among different types were revealed by using the ANOVA method.Finally,the influences of the main demographic characteristics on the low-carbon tourism cognition were analyzed.This analysis showed that gender,age,education level and income level had significant differences in some aspects of low-carbon tourism cognition and participation willingness,especially education level.On this basis,several corresponding strategies were put forward for managing the cognitive differences of the different types,which could contribute to the realization of the carbon neutral vision of tourism.

Measurements of the Cognitive Level of Ecotourists for the Tourism Environment in the Mountain Resorts

Tourists are the main body of tourism activities,and studying the environmental cognition of tourists is beneficial for the environmental management of scenic spots.In this article,data obtained by questionnaire were used to compose a data matrix of 169×10 dimensions,and the cognitive level of ecotourists for the tourism environment was measured by two-way indicator species analysis(TWINSPAN)and detrended correspondence analysis(DCA)in Luya Mountain Nature Reserve.This analysis revealed three main points.(1)TWINSPAN divided all the samples into the strict environment protection type,the ordinary environment protection type,the occasional environment protection type,and the natural enjoyment type.Both the strict and ordinary environment protection types agreed with biocentrism and had a consciousness regarding the protection of nature,but the former advocated that tourism activities should be restricted in nature reserves,while the latter did not agree with restrictions on tourism activities.The occasional environment protection types denied biocentrism;on the one hand,they thought that nature should serve human beings,but on the other hand,they showed a tendency toward environmental protection.The natural enjoyment type argued that natural resources should be maximized to meet human needs.(2)There were significant correlations between the first axis of the DCA and gender,age,education,number of trips,and cognition of nature reserve function,and the second axis of DCA was significantly correlated with gender,age,and education level.Under the impact of all the factors in the DCA figure,ecotourist types transitioned gradually from the first type to the second,the third,and the fourth types along the diagonal line,and accordingly,their cognitive level for the tourism environment was reduced slowly.(3)For nature reserves,the strict environment protection type had 74 people,who was the most popular.The ordinary and occasional environment protection types had 43 people and 31 people,respectively,who should be strived to raise environmental awareness.The natural enjoyment type had 21 people,who must be systematically educated.