This paper proposes to identify the main features of a possible implementation path of the International Public Sector Accounting Standard （IPSAS） standards within the Italian local public administration. In perspec...This paper proposes to identify the main features of a possible implementation path of the International Public Sector Accounting Standard （IPSAS） standards within the Italian local public administration. In perspective, local Public Administrations （PA） may represent the reference target for the introduction of IPSAS standards but a direct application in the short-run can hardly be imagined in the Italian context. According to the CFOs of medium-small Municipalities in the Lazio Region, the IPSAS enforcement strategy swings between the ＂forced＂ model and the ＂spontaneous＂ model. The application of IPSAS standards to Italian PAs depends on specific law provisions at all institutional levels and requires a process of implementation based on a bottom-up model ＂governed by the center＂.展开更多
Light hydrocarbons （LHs） are one of the main petroleum fractions in crude oils, and carry much infor- mation regarding the genetic origin and alteration of crude oils. But secondary alterations--especially biodegrad...Light hydrocarbons （LHs） are one of the main petroleum fractions in crude oils, and carry much infor- mation regarding the genetic origin and alteration of crude oils. But secondary alterations--especially biodegrada- tion--have a significant effect on the composition of LHs in crude oils. Because most of the LHs affected in oils underwent only slight biodegradation （rank 1 on the biodegradation scale）, the variation of LHs can be used to describe more the refined features of biodegradation. Here, 23 crude oils from the Dawanqi Oilfield in the Tarim Basin, NW China, eleven of which have been biodegraded to different extents, were analyzed in order to investigate the effect of slight to minor biodegradation on C6--C7 LHs. The study results showed that biodegradation resulted in the prior depletion of straight-chained alkanes, followed by branched alkanes. In slight and minor biodegraded oils, such biodegradation scale could not sufficiently affect C6- C7 cycloalkanes. For branched C6--C7 alkanes, generally, monomethylalkanes are biodegraded earlier than dimethylalkanes and trimethylalkanes, which indicates that branched alkanes are more resistant to biodegradation, with the increase of substituted methyl groups on parent rings. The degree of alkylation is one of the primary controlling factors on the biodegradation of C6-Cv LHs. There is a particular case： although 2,2,3-trimethylbutane has a rela- tive higher alkylation degree, 2,2-dimethylpentane is more resistant to biodegradation than 2,2,3-trimethylbutane. 2,2- Dimethylpentane is the most resistant to biodegradation in branched C6-C7 alkanes. Furthermore, the 2-methylpen- tane/3-methylpentane and 2-methylhexane/3-methylhexane ratios decreased steadily with increasing biodegradation, which implies that isomers of bilateral methyl groups are more prone to bacterial attack relative to mid-chain iso- mers. The position of the alkyls on the carbon skeleton is also one of the critical factors controlling the rate of biodegradation. With increasing biodegradation, Mango＇s LH parameters K1 values decrease and K2 values increase, the values of n-heptane and isoheptane decrease, and the indices of methylcyclohexane and cyclohexane increase. LH parameters should be applied cautiously for the biodegraded oils. Because biodegraded samples belong to slight or minor biodegraded oils, the values of n-heptane and isoheptane from Dawanqi Oilfield can better reflect and determine the ＂Biodegraded＂ zone. When the heptane value is 0-21 and the isoheptane value is 0-2.6, the crude oil in Dawanqi Oilfield is defined as the ＂Biodegraded＂ zone展开更多
Maintaining the health and productivity of rangelands by controlling the livestock stocking rate to remain within carrying capacity is of significance to ensure sustainable management of rangeland ecosystems. But we k...Maintaining the health and productivity of rangelands by controlling the livestock stocking rate to remain within carrying capacity is of significance to ensure sustainable management of rangeland ecosystems. But we know little about the safe carrying capacity in particular rangeland landscapes. This has hampered efforts to use rangelands in a risk-averse manner in fluctuating rainfall environments, and especially in arid and semiarid areas. To address this lack of information, we took Kailash Sacred Landscape in China（KSL-China） as our study site and used remote sensing data, meteorological data and statistical data from 2000 to 2015 to analyze rangeland carrying capacity, stocking rate, and major influencing factors. Rangeland carrying capacity presented an increasing trend, while stocking rate was gradually decreasing, resulting in an increase of carrying rate in the study area. The increased carrying capacity was closely related to increased rainfall. Stocking rate declined owing to government regulations, particularly implementation in 2004 of the national policy of Returning Grazing Land to Grassland. There was a sharp reduction of livestock number below 200 000 standard sheep units（SU） after 2005. The decrease of stocking rate had a stronger effect on rangeland carrying rate than did the increase of carrying capacity. Ecosystem restoration programs have provided subsidies to pastoralists to encourage them to reduce livestock numbers. Our findings suggest that a safe rangeland carrying capacity is ca. 170 000 SU in KSL-China. There is a carrying capacity surplus of ca. 50 000 SU for safe animal husbandry development in the study area. More importantly, future climate warming and increases in grazing may jointly play a key role in affecting rangeland carrying capacity.展开更多
文摘This paper proposes to identify the main features of a possible implementation path of the International Public Sector Accounting Standard （IPSAS） standards within the Italian local public administration. In perspective, local Public Administrations （PA） may represent the reference target for the introduction of IPSAS standards but a direct application in the short-run can hardly be imagined in the Italian context. According to the CFOs of medium-small Municipalities in the Lazio Region, the IPSAS enforcement strategy swings between the ＂forced＂ model and the ＂spontaneous＂ model. The application of IPSAS standards to Italian PAs depends on specific law provisions at all institutional levels and requires a process of implementation based on a bottom-up model ＂governed by the center＂.
基金financially supported by the National Natural Science Foundation of China (Grant No.41272158 and 41172136)
文摘Light hydrocarbons （LHs） are one of the main petroleum fractions in crude oils, and carry much infor- mation regarding the genetic origin and alteration of crude oils. But secondary alterations--especially biodegrada- tion--have a significant effect on the composition of LHs in crude oils. Because most of the LHs affected in oils underwent only slight biodegradation （rank 1 on the biodegradation scale）, the variation of LHs can be used to describe more the refined features of biodegradation. Here, 23 crude oils from the Dawanqi Oilfield in the Tarim Basin, NW China, eleven of which have been biodegraded to different extents, were analyzed in order to investigate the effect of slight to minor biodegradation on C6--C7 LHs. The study results showed that biodegradation resulted in the prior depletion of straight-chained alkanes, followed by branched alkanes. In slight and minor biodegraded oils, such biodegradation scale could not sufficiently affect C6- C7 cycloalkanes. For branched C6--C7 alkanes, generally, monomethylalkanes are biodegraded earlier than dimethylalkanes and trimethylalkanes, which indicates that branched alkanes are more resistant to biodegradation, with the increase of substituted methyl groups on parent rings. The degree of alkylation is one of the primary controlling factors on the biodegradation of C6-Cv LHs. There is a particular case： although 2,2,3-trimethylbutane has a rela- tive higher alkylation degree, 2,2-dimethylpentane is more resistant to biodegradation than 2,2,3-trimethylbutane. 2,2- Dimethylpentane is the most resistant to biodegradation in branched C6-C7 alkanes. Furthermore, the 2-methylpen- tane/3-methylpentane and 2-methylhexane/3-methylhexane ratios decreased steadily with increasing biodegradation, which implies that isomers of bilateral methyl groups are more prone to bacterial attack relative to mid-chain iso- mers. The position of the alkyls on the carbon skeleton is also one of the critical factors controlling the rate of biodegradation. With increasing biodegradation, Mango＇s LH parameters K1 values decrease and K2 values increase, the values of n-heptane and isoheptane decrease, and the indices of methylcyclohexane and cyclohexane increase. LH parameters should be applied cautiously for the biodegraded oils. Because biodegraded samples belong to slight or minor biodegraded oils, the values of n-heptane and isoheptane from Dawanqi Oilfield can better reflect and determine the ＂Biodegraded＂ zone. When the heptane value is 0-21 and the isoheptane value is 0-2.6, the crude oil in Dawanqi Oilfield is defined as the ＂Biodegraded＂ zone
基金The GIZ and DIFID supported ICIMOD program of Kailash Sacred Landscape Conservation and Development Initiativethe National Key Research and Development Program of China(2016YFC0502001)
文摘Maintaining the health and productivity of rangelands by controlling the livestock stocking rate to remain within carrying capacity is of significance to ensure sustainable management of rangeland ecosystems. But we know little about the safe carrying capacity in particular rangeland landscapes. This has hampered efforts to use rangelands in a risk-averse manner in fluctuating rainfall environments, and especially in arid and semiarid areas. To address this lack of information, we took Kailash Sacred Landscape in China（KSL-China） as our study site and used remote sensing data, meteorological data and statistical data from 2000 to 2015 to analyze rangeland carrying capacity, stocking rate, and major influencing factors. Rangeland carrying capacity presented an increasing trend, while stocking rate was gradually decreasing, resulting in an increase of carrying rate in the study area. The increased carrying capacity was closely related to increased rainfall. Stocking rate declined owing to government regulations, particularly implementation in 2004 of the national policy of Returning Grazing Land to Grassland. There was a sharp reduction of livestock number below 200 000 standard sheep units（SU） after 2005. The decrease of stocking rate had a stronger effect on rangeland carrying rate than did the increase of carrying capacity. Ecosystem restoration programs have provided subsidies to pastoralists to encourage them to reduce livestock numbers. Our findings suggest that a safe rangeland carrying capacity is ca. 170 000 SU in KSL-China. There is a carrying capacity surplus of ca. 50 000 SU for safe animal husbandry development in the study area. More importantly, future climate warming and increases in grazing may jointly play a key role in affecting rangeland carrying capacity.
