Upgrade of three municipal wastewater treatment lagoons using a high surface area media
Upgrade of three municipal wastewater treatment lagoons using a high surface area media
复制标题
DOI：
10.3868/s070-001-012-0014-4
复制
发表时间：
2012-04-01
影响因子：
6.4
通讯作者：
Li, Fuzhi
中科院分区：
文献类型：
--
作者：
Wang, John;Jin, Peng;Li, Fuzhi
本研究考察了国际财务报告准则与中国公认会计原则之间的调节金额是否提供了额外的增量价值相关信息。更具体地说，它调查了采用《国际财务报告准则》的公司在《国际财务报告准则》趋同后的时期内会计信息质量是否有所提高。结果表明，国际财务报告准则的趋同增加了资产负债表项目的价值，扩大了公司之间的差异。此外，国际财务报告准则和中国会计准则下会计信息的价值相关性对A股股价和收益率的解释力没有差异。增量价值相关性分析表明，《国际财务报告准则》对收益的调整与价值相关，而对账面价值的调整则不相关。《国际财务报告准则》对存货变动的调整与预测未来经营现金流量的价值相关。最后，会计质量在后趋同时期有所提高。这些结果在控制了中国企业的独特性之后是稳健的。基于泻湖的城市污水处理厂（WWTPs）面临着难以满足快速人口增长的需求以及更严格的排放许可证要求的困难。三个城市污水处理厂进行了修改，使用高比表面积的介质与升级的细泡曝气系统。收集的性能数据显示，在五天生化需氧量（BOD 5），氨（NH 3）和总悬浮固体（TSS）去除方面非常有希望的结果。哥伦比亚污水处理厂、拉奇蒙特污水处理厂和劳雷尔维尔污水处理厂的两年平均氨排放量分别为4.1 mg.L-1、4 mg.L（1）和2.1 mg.L（1）。两年平均BOD 5废水分别为6.8、4.9和2.7 mg.L-1，TSS废水分别为15.0、9.6和7.5 mg.该系统还显示出低粪大肠菌群（FC）的水平，在其流出物。
This study examines whether the reconciliation amounts between IFRS and PRC GAAP provide additional incremental value-relevant information. More specifically, it investigates whether firms applying IFRS experience an increase in the quality of accounting information in the post-IFRS convergence period. Results show that IFRS convergence increases the values of balance-sheet items and enlarges variation across firms. Moreover, there is no difference in the explanatory power of value relevance of accounting information under IFRS and PRC GAAP for share prices and returns of A-shares. The incremental value relevance analysis suggests that the IFRS adjustments to earnings are value relevant, whereas the adjustments to book values are not. The IFRS adjustments to change in inventory are value relevant for predicting future operating cash flows. Finally, accounting quality improved in post-convergence period. These results are robust after controlling for the unique characteristics of Chinese firms.Lagoon-based municipal wastewater treatment plants (WWTPs) are facing difficulties meeting the needs of rapid population growth as well as the more stringent requirements of discharge permits. Three municipal WWTPs were modified using a high surface area media with upgraded fine-bubble aeration systems. Performance data collected showed very promising results in terms of five-day biochemical oxygen demand (BOD5), ammonia (NH3) and total suspended solids (TSS) removal. Two-year average ammonia effluents were 4.1 mg.L-1 for Columbia WWTP, 4 mg.L (1) for Larchmont WWTP and 2.1 mg.L (1) for Laurelville WWTP, respectively. Two-year average BOD5 effluents were 6.8, 4.9 and 2.7 mg.L-1, and TSS effluents were 15.0, 9.6 and 7.5 mg.L-1. The systems also showed low fecal coliform (FC) levels in their effluents.