Model essay of university academic papers Part I: Analysis of low-carbon environmental protection in two regions
Abstract: In recent years, the problem of environmental pollution has become more and more serious, and various reports on environmental problems have emerged one after another. Global warming has gradually entered people's field of vision and attracted more and more attention. According to related reports, the content of carbon dioxide in the atmosphere is increasing year by year. Excessive carbon dioxide content is the main factor leading to global warming. Global warming will not only cause extreme cold and hot summer weather to increase people's discomfort, but also cause icebergs to melt, and sea level rise will lead to the reduction of land territory of neighboring island countries, and even make some island countries submerged by seawater. Therefore, if we don't pay attention to it and stop it in time, it will seriously threaten the living environment of mankind. At present, the whole world is paying attention to this hot issue, and China is no exception. Our government is actively advocating the concept of low carbon and environmental protection. This paper analyzes the regional low-carbon environmental protection problems in China from different angles in the north and south.
[Keywords:] area; Low carbon and environmental protection; analyse
First, the status quo of environmental protection in China
The main concern here is China's greenhouse gas emissions. The chief culprit of global warming is excessive carbon dioxide. The reason why carbon dioxide exceeds the standard is mostly because of excessive greenhouse gas emissions, or because excessive greenhouse gas has not been effectively absorbed. In addition to normal respiration, carbon dioxide emissions are mainly due to human burning a large number of fossil fuels, such as coal and gasoline. The absorption of carbon dioxide mainly depends on the optical function of green vegetation and converts the absorbed carbon dioxide into oxygen. Let's analyze the current situation of environmental protection in China from these two aspects.
Before China's reform and opening up, China implemented a planned economy. At that time, due to the special historical environment, the cost of natural environmental factors involved in production was low, and many natural resources were in a state of random access. People's awareness of natural environmental protection is not strong, and they will overcharge regardless of the cost. Coupled with the extensive economic development mode and the lack of environmental protection laws and regulations and the definition of natural resources in the early days of the founding of the People's Republic of China, the basic environment in the early days of the founding of the People's Republic of China was seriously damaged. In particular, the phenomenon of cutting down trees is particularly serious. During this period, the area covered by green vegetation in China decreased obviously, which led to a decrease in the absorption and transformation of excess greenhouse gas carbon dioxide and an increase in the amount of carbon dioxide. At the beginning of China's reform and opening up, the economic system reform gradually shifted from planned economy to market economy, which led to the rapid development of economy and industry. Due to the lack of attention and the constraints of relevant laws and regulations, many factories burn a lot of coal, and there is an old habit of burning straw in rural fields, and untreated waste gas is discharged into the air at will. These actions have increased the emission of greenhouse gas carbon dioxide, leading to the deterioration of environmental greenhouse effect in spatial scope and breadth.
In recent years, with people's increasing concern about global warming, the China government has gradually become aware of environmental protection, and has begun to draw lessons from foreign experience and formulate laws and regulations on environmental protection in combination with China's national conditions. From the source of greenhouse gas carbon dioxide, the state has promulgated laws and regulations to restrict coal burning and straw burning, and has also taken some actions. In terms of absorbing greenhouse gases, the state explicitly prohibits deforestation, vigorously protects green vegetation, punishes destruction phenomena such as deforestation and land reclamation, and invests heavily in afforestation to increase the coverage area of green vegetation. However, according to the relevant data, China has obvious regional characteristics in the issue of greenhouse gas environmental emissions, which is reflected in the low-carbon evaluation index: there is a phenomenon of high in the south and low in the north, which means that the average security in the north is not as good as that in the south. This will be analyzed below.
Second, analysis of the reasons for the obvious low-carbon environmental protection index in China.
1, economic difference between north and south.
Like other environmental problems, global warming is also related to the rapid development of economy and industry. Always develop the economy at the expense of the environment. As far as China is concerned, since the reform and opening up, with the transformation of the economic system, the industrial economy has developed hand in hand, and the environment has become worse. Therefore, the country has been advocating low-carbon environmental protection in recent years, but from the above analysis, it can be seen that low-carbon environmental protection is closely related to economic development. However, China has a vast territory, unbalanced economic development and obvious regionalization. Therefore, when analyzing the low-carbon environmental protection in China, we should first briefly outline the economic regional structure and development of China.
Due to historical reasons and some objective conditions, the economic growth level in the south has been higher than that in the north for many years. Affected by various factors, the economic structure of South China is dominated by the tertiary industry, namely service industry. Among the three industrial structures, it can be said that the service industry has the least impact on the environment; The economic and industrial structure in the north is dominated by the primary industry and the secondary industry. Especially since the country implemented the strategy of revitalizing the old industrial base, the northern region of China has gradually dominated by manufacturing and heavy industry, and heavy industry is also the industry with the greatest impact on the environment among the three industrial structures. Compared with services, heavy industry consumes more natural resources. To produce large-scale mechanical equipment, the production line also needs to burn a lot of energy to ensure the normal operation of the assembly line, and needs to burn a lot of fuel such as coal and oil. Although with the development of science and technology, water conservancy and wind power generation technologies have been gradually applied to production, they have not been widely used because of their immature technology, and they still rely on burning oil and other resources to supply energy, which will emit a lot of greenhouse gases in the later stage. It can be seen that due to the different economic structures between the North and the South, the gap in greenhouse gas emissions between the North and the South has been caused to some extent.
2. Green vegetation coverage rate in northern and southern areas.
As mentioned above, the excess of greenhouse gases has problems not only in the production of greenhouse gases, but also in the absorption and transformation of greenhouse gases, so the green vegetation coverage in the north and south is emphatically analyzed.
Due to geographical location and climate problems, the types of green vegetation in the north and south of China are different, and the coverage area is also different. The south is wet and rainy, and the green vegetation is mainly leafy plants. The north is dry, and most trees and plants are tall and thin. In terms of green plant coverage, the coverage rate in the north is obviously not as high as that in the south, which is not only related to the different vegetation types caused by the different climatic and geographical locations in the north and south, but also related to people's activities in the north and south. The environment in the north is harsh. When the primary industry was dominant, many trees were cut down because of the large population and small land, but the south was different, which is also the reason why the number of green plants in the north and south was different.
Step 3 heat up.
Heating needs to burn a lot of coal, which is also a problem caused by carbon dioxide gas. Due to the long and cold winter in northern China, collective heating is used and a large amount of energy such as coal is burned, resulting in a large amount of greenhouse gas emissions. Because the temperature in winter is not too low in the south, there is no large-scale collective heating measures, which is also the reason why the low-carbon environmental protection indicators in the north and the south are different.
Third, China regional low-carbon environmental protection measures
Through the above analysis, it is found that there are obvious regional differences in low-carbon environmental protection in China. Although many relevant laws and regulations have been promulgated and many positive measures have been taken since the emergence of global warming, there are still many problems. The biggest problem is not paying attention to the regionalization of carbon dioxide emissions, and implementing the same control measures for greenhouse gas emissions in the north and the south, without discrimination. Therefore, it is suggested that the regional differences between North and South should be considered and treated differently when implementing the low-carbon environmental protection strategy in the future.
First of all, in view of the different economic and industrial structures between the north and the south, the north and the south should not implement the same carbon dioxide emission standards, but should formulate them separately. Secondly, because the amount of vegetation in the north and the south is different, the north should be more than the south in the promotion of afforestation and other activities and the government's funds for planting green plants. Finally, we should stop burning straw and advocate biogas instead of simple burning.
To sum up, in recent years, all parts of the world are concerned about global warming, because it is not only a problem that affects the comfort of human life, but also related to the future development of mankind. If we don't take active actions, global warming will threaten the survival and development of mankind. This paper focuses on the regional differences in low-carbon environmental protection between the south and the north of China, and puts forward some improvement measures according to relevant information.
refer to
[1] Striving unswervingly along the road of Socialism with Chinese characteristics and striving to build a well-off society in an all-round way: a report at the 18th Party Congress [EB/OL]. /ldhd/20 12- 1 1/ 17/content _ 2266。
[2] Climate Research Institute and E3G. G20 low-carbon competitiveness [R]. Final report 14, 2009.
[3] Price waterhouse Cooper. Low carbon economy index [R].2009.
Low-carbon design of cruise ship interior
With the development of China cruise industry and the promotion of low-carbon economy, the cruise design industry has gradually developed. As a sea? Mobile building? The carbon emissions of cruise ships should not be underestimated, and it is also necessary to advocate the design concept of low carbon and energy saving. By studying the design method and concept of low-carbon interior design of cruise ships, it aims to improve the space utilization rate of cruise ships, save energy and create a more humanized and green indoor living environment of cruise ships.
Keywords: internal space design of low-carbon and energy-saving cruise ship
According to the statistics of Cruise Yacht Branch of China Communications and Transportation Association, in 20 1 1 year, mainland China received 262 international cruise ships, up by 17.5% year-on-year, and received 504,582 outbound tourists. As a representative of high-end fashion, cruise has become a new way for people to travel. The development of cruise economy has promoted the all-round development of cruise design and cruise manufacturing. In the next five years, Europe and America alone will design and manufacture nearly 20 large cruise ships with 6,543.8+million tons, and countless small cruise ships will be built, and the internal design of cruise ships will reach a new height.
The development of cruise market promotes the overall development of cruise design and cruise manufacturing, but cruise is called a mobile building and a carrier that consumes a lot of energy and resources. Since this century, climate change has become the focus of attention all over the world. Energy saving? And then what? Low carbon? It has become a topic of concern, and all walks of life are looking for and thinking about their own low-carbon emission reduction methods and measures. In recent years, the shipping industry has been constantly studying new technologies and concepts of energy saving and emission reduction. For example, in 20 10, Singapore developed a shipping fuel waste gas treatment system, DNV issued a carbon capture and storage standard guide, Japan Post Group developed a carbon emission calculator in 2065 438+065 438+02, and Shanghai plans to launch a shipping carbon emission index in 20 12.
With the promotion of low-carbon awareness and the influence of social environment, people began to pursue a comfortable, elegant, natural and comfortable attitude towards life. The interior design of cruise ships needs low-carbon trend and luxury. In the design, new technology and new materials are adopted to coordinate the relationship between the artificial environment and the natural environment, so as to achieve? People-oriented? Basic requirements.
First, study the low-carbon concept in the field of interior design.
June 5438+February 2009, the United Nations Climate Change Conference in Copenhagen brought? Low carbon trend? ,? Low carbon? This concept first appeared in the British government's energy white paper Our Energy Future: Creating a Low-carbon Economy in 2003. In 2007, it became the official language for the international community to study the countermeasures against global warming. ? Low carbon? It is a brand-new concept, but it puts forward an old topic of sustainable development. As a resource-consuming country, China solemnly promised at the conference that the carbon emissions per unit of GDP will be reduced by 45% in 2020 compared with 2005, which indicates that China's economy will transform into a low-carbon economy in a short time.
The essence of the application of low-carbon concept in interior design is to follow the 5R principle (reduction, revaluation, reuse, recycling, rescue), and to use new methods, new materials and other factors in the design to achieve low-carbon emission in interior design and achieve the purpose of saving energy and materials. Caster, a global low-carbon design expert? Gray believes that low-carbon design means that in the life cycle of a product, its carbon dioxide emissions can be significantly reduced from the collection, transportation, production, distribution and use of raw materials. In the initial stage of design, low-carbon design should be considered as an idea, which is renewable and recyclable.
(1) Functional layout of indoor space. Reasonable layout of indoor space function is the first important content to be considered in low-carbon environment design. Energy consumption can be reduced by reasonable indoor lighting and ventilation, choosing the best space orientation and doing a good job in balcony treatment. In interior design, make full use of natural lighting and ventilation as much as possible. For example, in the design of indoor atrium, some scholars use it? Harmony between man and nature? Based on the design concept, this paper analyzes the health, comfort and energy saving of indoor hall space, and holds that using atrium to deal with the core space of building is conducive to making full use of natural light, natural circulation of air and creating a natural feeling in the architectural space environment.
(2) Indoor structural adjustment. By controlling area ratio of window to wall, doing well in glass and external shading, and saving energy for doors, energy can be saved for walls, doors and windows. For example, in the application of windows in interior design, it seems that replacing ordinary windows with glass curtain walls is beneficial to lighting and heat insulation, but the ventilation effect is poor, which requires a lot of air conditioning equipment, thus increasing carbon emissions. In this regard, Academician Jiang Yi once put forward the concept of double-skin glass curtain wall, which uses two walls and closed indoor space as buffer space for air and energy to delay the entry and loss of external energy, so that the external environment has little influence on the comfort of the hall, forming a cool indoor environment in summer and mild in winter.
(3) Selection of indoor materials. Material is the material basis of interior design, and the overall effect and function of interior decoration engineering are reflected by the texture, shape, pattern, color and function of decorative materials themselves. The concept of low-carbon economy is embodied in the choice of indoor materials, that is, green materials, environmental protection materials and ecological materials. To ensure the environmental protection of materials, it is necessary to adopt green and pollution-free materials and pursue? Learn from nature? Effect; Use clean and pollution-free materials.
Secondly, the research of low-carbon concept in the interior space design of cruise ships.
(A) energy spatial cycle
In interior design, we should make full use of natural lighting and ventilation, combine aesthetics, ergonomics, environmental psychology, art and other disciplines with the personality style of the ship, and create a comfortable and reasonable interior space through the function, shape and scale of the yacht interior space. The reasonable layout of indoor space function of cruise ship is the first important content to be considered in the design of low-carbon environment. In terms of indoor structure, the energy-saving effect can be achieved by controlling the area ratio of window to wall, saving energy on glass, external shading and doors, and configuring appropriate curtains. Choose the best space orientation through reasonable indoor lighting and ventilation. Make more use of solar energy products, so that solar energy can be converted into heat energy, kinetic energy and electric energy for people to use, thus reducing carbon dioxide emissions.
Sail power cruise? Eoseas？ Luxurious design, based on the principle of environmental protection, cruise ships use liquefied natural gas (LNG) as fuel for power generation, heating and refrigeration. In addition, cruise ships will be equipped with solar storage panels to collect solar energy; Its double-shell plate design is more effective as a natural air conditioning system. Cruise ships mainly use renewable energy and limit greenhouse gas emissions. Cruise ships will also use circulating water to recover rainwater on the upper deck and use waste to treat the recovered energy. ? Oasis of the seas? 1 is known as one of the most energy-saving cruise ships, and its most innovative place is its separated superstructure, which makes a large number of internal spaces have fresh air and sunshine; ? Costa? Dazzled? No. Has it been obtained? ABB energy efficiency award in 2009? Environmental protection technologies such as air conditioning, ventilation and lighting are applied to all aspects of ship operation to ensure energy conservation and emission reduction. In addition, Costa won the energy-saving award largely because it installed a reverse converter on the cruise ship to save energy and reduce emissions.
The facilities of luxury cruise ships are similar to those of luxury hotels on land, but the power and energy technology and hull design are more complicated and more demanding than conventional ship types, so we can learn from the interior design technology of low-carbon luxury hotels. The Ritz-Carlton Pudong Shanghai is the first office building in Shanghai to receive the gold certificate of pre-certification of energy-saving and environmental protection design issued by the American Green Council. More than 90% of the rental area is designed with double-layer low-radiation hollow glass curtain wall, which introduces outdoor light, reduces ultraviolet rays and reduces power consumption of lighting and air conditioning. In addition, the building is also equipped with a carbon dioxide sensor to monitor indoor air quality at any time. In the research of solar energy utilization, many scholars participated in the indoor atrium design research and used it from the perspective of green ecology. Harmony between man and nature? In this paper, the health, comfort and energy saving of indoor hall space are analyzed. Using atrium to deal with the core space of building is beneficial to make full use of natural light and natural air circulation, such as? Costa? Dazzled? The spacious atrium across 12 deck is one of the features of the whole cruise ship. (B) Low-carbon materials and environmental protection
In the interior design of cruise ships, the choice of materials is the key to low-carbon decoration design. Whether the material itself meets the low-carbon standard directly affects the formation of low-carbon thinking in low-carbon decoration design. The research on the application of cruise ship interior materials in cabin space should take into account four characteristics of decorative materials: energy saving and environmental protection, fire prevention and heat insulation, noise reduction and sound insulation, and light weight of materials. Its material is non-combustible material or local flame retardant material; It is required to have certain shockproof, heat insulation and sound insulation properties; Decoration materials should be as light as possible; Pay attention to the balance and symmetry of material weight distribution. Decorative materials designed for luxury cruise ships should also have customizable features. For example, the new PVC floor is the only floor material that can be recycled, with a wide variety and vivid and beautiful lines, such as carpet line, stone line and wood floor line. According to different design styles, with colorful accessories and decorative strips, beautiful decorative effects can be combined.
The low-carbon decoration of cruise ships also needs low-carbon thinking, which requires designers to use materials reasonably in decoration modeling, minimize the waste of materials, and recycle waste materials. Cultural differences at home and abroad, as well as the influence of cruise ship shape design, require low-carbon decoration design to be flexible and adaptable. Emotion should be integrated into regional characteristics to realize the harmonious development between man and nature.
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The interior design of cruise ships should combine the concept of low carbon with the concept of humanized design, and conduct multidisciplinary research on the basis of understanding the characteristics of decorative materials. The emergence and development of low-carbon concept in cruise interior design is the result of the integration of scientific and technological development and social development. On the basis of solving practical problems, we pay attention to the combination of theory and practice, develop new theories, and show concern and concern for human life. Ship interior design itself is a multi-disciplinary and multi-field subject, involving interior design, economics, ship aesthetics and mechanics, system theory, thinking theory and evolution theory. This paper discusses the application of low-carbon concept in ship interior design. Understand the characteristics of interior decoration materials of cruise ships, and use aesthetic expression and artistic personality style to create an energy-saving and environmentally friendly indoor environment.
Since 1950s and 1960s, the design and construction of cruise ships abroad has become an industry, and its practice and theoretical research are relatively mature. However, the research on the interior decoration design of cruise ships in China is still very scarce, especially how to combine the interior design of cruise ships with the low-carbon concept, and how to combine the architectural interior design style and genre, modeling, structure, decorative materials and technology into the interior design of cruise ships are all our next problems to be solved. Based on the above reasons, this paper hopes to promote the development of China's ship design industry and the prosperity of the ship market by exploring the design methods and ideas of the internal space and materials of cruise ships.
References:
[1] Cheng Juehao.2011? 20 12 China cruise development report [M]. Shanghai: Shanghai Pujiang Education Press, 20 12.
[2] Cheng Juehao.20 20 10/0? 20 1 1 China cruise development report [M]. Shanghai: Shanghai Pujiang Education Press, 20 1 1.
Jiang Zhiyong. Ship modeling and cabin design [M]. Harbin: Harbin Institute of Technology Press, 2003.
[4] Dong Changyou. Ship furniture design and interior furnishings [J]. Decoration and furnishings, 20 1 1.35.
[5] Xiong Yan. The low-carbon road redefines the world and our life [M]. Beijing: China Economic Publishing House, 20 10.
The third part: the application of strategic management accounting in telecom enterprises
At present, China Telecom is facing severe market challenges. With the development of China Mobile and China Unicom, the market share of traditional products (such as fixed line and broadband) of China telecom enterprises is gradually shrinking, while the market share of mobile services and new products is slowly increasing. Moreover, because these enterprises are all integrated communication service providers and have the same or similar communication products, China telecom enterprises are facing enormous competitive pressure. Based on this, it is particularly important to introduce strategic management accounting management, which can not only enhance the competitiveness of telecom enterprises in the market, but also urge telecom enterprises to complete strategic development and layout, thus maintaining a healthy and good development trend of telecom enterprises.
First, the specific application of strategic management accounting
Strategic management accounting is the combination of management accounting and enterprise strategy, in short, it is to observe the external competitors and their external environment of telecom enterprises. Taking China telecom enterprises as an example, it is to understand the dynamic information of competitive enterprises such as China Unicom and China Mobile, and keep an insight into the changes in the current target market. Adopting strategic management accounting is mainly to strengthen the combination of financial information and non-financial information of telecom enterprises, and on this basis, help telecom enterprises to formulate more practical strategic development goals. After 2009, the market competition of China telecom enterprises has become increasingly fierce. The goal of telecom enterprises should combine their own development trend and the development trend of international telecom industry, transform from traditional network operators to modern integrated information service providers with the help of their own market resources, expand the target market and attract more target customers with the help of the expansion of service functions. The realization of the above target plan should start from the following aspects.
1. Problems in financial planning strategy
Financial planning is an important basic link for the development of China telecom enterprises. According to the needs of China's telecom development, financial planning should aim at the overall development of telecom enterprises, and then formulate a series of corresponding implementation plans according to the set goals, and supervise the implementation of the plans, so as to ensure the scientific and effective implementation of financial planning. However, in the specific implementation process of financial planning, telecom enterprises lack long-term financial planning, and there is no clear competition strategy and development strategy, which undoubtedly increases the randomness in the implementation process, and this result will inevitably fail to meet the original planning objectives.
In addition, because there is no clear strategy in financial management planning, the financial managers of China's telecom enterprises mostly rely on past experience for decision-making management, lacking scientific investigation and analysis of the whole target market, which leads to excessive financial investment, further causing confusion in resource management and affecting the development of China's telecom enterprises.
2. Problems in the cost control strategy
In view of the current enterprise competition, cost management will be the core content of strategic management accounting of China telecom enterprises. In the market competition? Cost leadership? It is the competitive strategy of many enterprises, and strategic management accounting has also increased the advantages of China telecom enterprises in the market competition through the management of comprehensive costs. However, in the actual operation of China's telecom enterprises, internal managers do not pay enough attention to cost management and budget for the sake of budget, which makes the use of funds in telecom enterprises ineffective and weakens their competitive advantage.
Secondly, in the strategic positioning and motivation analysis of China's telecom enterprises, cost management is not combined with the specific strategies of enterprises, and there is no systematic management on how enterprises should control cost factors, which leads to a gap between the realization of strategic cost management objectives and planned cost management objectives.
Second, the implementation countermeasures of strategic management accounting in China's telecom enterprises 1. Strengthen the combination of traditional financial management and strategic management accounting.
Strategic management accounting and traditional financial management have their own advantages. If telecom enterprises in China can combine them organically, the efficiency of internal financial management can be greatly improved. Strategic management accounting can fully pay attention to competitive enterprises and external environment. The combination of traditional financial management and strategic management accounting can not only make up for the shortcomings of traditional financial management, but also improve the overall goal planning of strategic management accounting, thus promoting the realization of strategic goals of China's telecom enterprises.
Secondly, the strategic management accounting and financial management of China's telecom enterprises should be based on the development of telecom enterprises, expand the financial field, integrate the management system of financial management, and realize standardized, scientific and effective management, thus enhancing the competitive advantage of enterprises in the market. In addition, telecom enterprises should establish a strategic management accounting department to study the strategic management and business management of telecom enterprises, and also invite authoritative accounting experts and management experts from the society to guide the strategic management accounting within China's telecom enterprises and answer difficult questions in the application of strategic management accounting.
2. Combined with the actual situation of comprehensive management of China's telecom enterprises, the implementation of strategic management accounting.
The realization of the strategic goal of China telecom enterprise is the ultimate goal of the whole enterprise development. In order to achieve the strategic objectives of telecom enterprises, it is necessary to conduct a series of investigations and studies within the enterprise, and then make plans that will help achieve the strategic objectives of the enterprise. Of course, what kind of strategic management accounting should be adopted by telecom enterprises is closely related to the internal management of enterprises, and its application needs to be combined with the current development of enterprises. Therefore, when adopting strategic management accounting, it is necessary to make various decision-making plans according to the actual situation of the development of China's telecom enterprises.
3. Improve financial planning and strengthen cost control.
The primary goal of perfecting financial planning and strengthening cost control of telecom enterprises is to formulate a long-term financial management goal according to the actual situation of current enterprise development, and on the basis of this goal, strengthen the management of the whole financial capital cost and realize the optimal allocation of cost funds. Secondly, the market of telecom enterprises is investigated on the spot, and the corresponding financial planning is made according to the results of a new round of investigation. Finally, strengthen cost management control and supervision to reduce the outflow of financial funds.
Third, the conclusion
To sum up, the implementation of strategic management accounting is an important link to realize the strategic objectives of China's telecom enterprises, and it is also the key to enhance the market competitiveness of China's telecom enterprises. However, in the development of China's telecom enterprises, there are unreasonable financial management and cost management. Based on this, the strategic management accounting of China's telecom enterprises should be combined with financial management to learn from each other's strong points and promote the development of China's telecom enterprises, so as to achieve the strategic goals of China's telecom enterprises.
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