A new model to evaluate land use development project
Zhang Haochen
（Central University of Finance and Economics, Beijing 300074, China）
Abstract： Traditionally, most land use projects do not consider the impact of environmental pollution. However, with the worsening of the natural environment, environmental cost cannot be ignored. Therefore, in this essay we use various accounting methods of different types of pollution costs in past materials, together with our modifications, to obtain an innovative environmental cost accounting method. Meanwhile, based on the above research results, we analyze the impact of the model on the project planners and managers.
Key words： environment pollution; economic loss; cost-benefit analysis
1 Introduction
Environmental problems have undoubtedly become people's most concern in the world. The continuous development of economy has brought irreversible impact on the environment, endangering the earth on which we rely for survival. Therefore, the cost assessment of land use and development projects should not only consider the production cost and construction cost, but also consider the economic losses caused by environmental pollution in the process of construction and use. Assessing the cost-effectiveness of a land use development project is bound to calculate its environmental costs.
2 Preparation of the model
2.1 Assumptions
（1）On the basis of InVEST model, we divide pollution generated by land use projects into air pollution, water pollution, noise pollution and garbage pollution.
（2）We divide the environmental cost into the direct economic loss caused by environmental pollution and the cost caused by the developer's pollution control. For convenience, we assume that the reduced economic loss is proportional to the governance cost.
2.2 Notations
Table1 Notations and Descriptions
3 Model
3.1 Weight calculation based on analytic hierarchy process
We hope to give the weight of loss reduction cost of different projects to different pollution by Analytic Hierarchy Process. Because we study the weight ratio under different project conditions, we divide different projects into smallscale community projects, medium-sized projects and largescale national projects. And we divide decision-making into two levels, target level and criterion level. The target level is attention to environmental cost, and the criterion level is separated into four different kinds of pollution. After determining the hierarchy of the Analytic Hierarchy Process,we compare the relative importance of the four factors at the criteria level according to the definition of importance.
遥想当年王、朱、查观此画，与智朴结交，潜心佛境，聆听梵音，对于被烦杂事务缠身的世人是何等自在。 着眼于最后一句，晚节落英，实有暗指智朴晚节依在。
3.2.3 Water pollution cost based on opportunity cost approach
Table 2 Relative Importance
Based on the above definition of importance, we conducted a data survey according to different scales of the project, and strictly determined the judgment matrices under three different scales. The judgment matrices for small community projects are A 1, for medium-sized projects are A 2,and for large national projects are A 3.
Whereβa is the economic loss of air pollution that can be reduced by investing 1 unit of treatment cost.
We sum each matrix by rows and get the weight vectorsB ,C andD respectively. Then they are:
3.2.2 Air pollution cost based on Human Capital Approach
After getting the weight vectors, we also need to check the consistency of the judgment matrix. We quickly get the maximum eigenvalues of A 1,A 2andA 3 matrices, which are represented by b, c and d respectively, that is:
Then we use T. L Saaty consistency index, the C.I. of the three matrices are:
According to Saaty random consistency index table,we know that R.I. = 0.89. Therefore, we can calculate the consistency ratio C.R. by the ratio of C.I. to R.I.
Thus, we can know that the three judgment matrices pass the consistency test. And we can apply the three weight vectors obtained previously to the model that will be built later.
3.2 Environment cost calculation
（2）Similarly, at every junction we have:
目前针对电子商务运营课程教学方面，我认为依然存在一些运营课程教学目标不够清晰，学生学过运营课程之后只会片面的认为电子商务运营就是在网上开店等简单的浅显的认识。
Based on the assumption that the environmental cost including the direct economic loss caused by environmental pollution and the cost caused by the developer's pollution control, we have:
移动式压力容器的许多零件间的接触都是面面接触，故需要建立接触对，在接触对中指定接触面和目标面时需要按照一定的原则设置[3]：网格较细的面设为接触面，较粗的设为目标面；凸面设为接触面，凹面设为目标面；面积小的面设为接触面，大面设为目标面；比较软的面设为接触面，比较硬的设为目标面。依此方法设置接触，使其接近实际条件。
课堂是教学的主阵地，学生获取知识的主渠道。高效课堂是每位教师孜孜追求的目标，高效课堂是追求高效益、低成本的课堂。然而在现实课堂中追求面上的温度、形上的复杂度蔚蓝成风，看似很“枝繁叶茂”，其实“空洞无物”，预设多、生成少，课堂杂乱、冗繁、肤浅。美国心理学家布鲁纳说过：“任何学科的内容都可以用更为经济、富有活力的简约方式表达出来，从而使学习者易于掌握。”可见，高效课堂应从简约开始。
Among them:
Whereω represents the proportion of treatment costs allocated to different types of pollution, and apparently ωa +ωw +ωn +ωg =1.
左达蹲下身子，拿起一扎钞票，用大拇指把钞票一头弄弯曲，然后略一松开，让钞票像被洗的扑克牌一样翻卷着，发出一阵轻微的悦耳的脆响。然后，他把跟前的百元大钞五扎一堆五扎一堆地一字排开，又一屁股坐在了脏脏的水泥屋顶上，他正要埋头签字，突然停下了，仰望着徐艺，一笑，道：“要不然，咱俩赌一把？”
她的维多利亚时代服装基本上展示告罄，穿上了比较严谨的德式服装，这让她干练了一些。我已经知道她77岁了，一生的工作就是照看在全世界的房产。
（1）Air pollution is a common pollution in the process of land use development projects' construction and use.Therefore, we choose the three typical diseases above as the research objects. According to the Human Capital Approach,we have:
案例分析：本案例属于典型的卖一送一（同类商品）的销售赠品业务，销售的200箱汇源1L100%苹果汁属于普通销售业务，而赠送的20箱汇源1L100%苹果汁因其价值没有得到经济补偿，不能确认销售收入，根据税法和会计准则规定，无偿赠送的商品视同销售应确认销项税额，同时，应结转其销售成本，且计入“销售费用”账户。本案例关键点：赠送的20箱汇源1L100%苹果汁，应正常生成销售出库单，将其销售成本计入“销售费用”账户，同时确认销项税额。具体操作流程如下：
3.2.4 Noise pollution cost based on asset value approach
（2）Assuming that the reduced economic loss is proportional to the governance cost, so we have:
Then we can get the weight vector by normalizing the judgment matrix. Firstly divide each column element of matrix A 1,A 2andA 3 by the sum of each column element.Then there are normalized matrices a 1,a 2anda 3, which are respectively:
Definition of importance is as shown in table 2.
（1）Various industrial waste water will be discharged into nearby rivers and eventually into the ocean with the development of the project. We attempt to estimate the environmental cost of water pollution approximately by using the reduction in freshwater usable from water pollution. The formula is as follows:
Among them, Pw is the price of tap water at the site of the project and Vw is the total amount of sewage discharged from the project.
（2）Likewise we have the following formula:
Whereβw is the economic loss of water pollution that can be reduced by investing 1 unit of treatment cost.
Where M is the total population covered by a land use development project, P is the human capital which is also equals to per capita GDP, Ti is the average time lost to labor caused by the disease i, Li is the incidence of disease i when the project fi nishes, Li 0 is the incidence of disease i when the project starts, Yi is the average treatment cost of the disease i,Hi is the average time in which a patient's family member is absent from work to take care of the patient.
（1）Some land use development projects will generate a lot of noise during construction or operation, which directly affects the price of surrounding real estate. According to the WHO, the normal daytime noise level is under 70 dB, and more than 70 dB will affect people's living experience. So according to the Asset Value Method, we have:
Where E is the number of buildings covered by a land use development project, PH is the average price of a house,NSDI is noise sensitivity depreciation index which means the sensitivity of the depreciation of a house to noise, dB(A) is dB of actual noise.
3.2.1 Overview
Whereβn is the economic loss of noise pollution that can be reduced by investing 1 unit of treatment cost.
3.2.5 Garbage pollution cost based on shadow project approach
（1）As long as the construction projects, which pollution cannot be avoided is garbage pollution, so the environmental cost of garbage dump cannot be easily ignored. We use the cost of waste treatment to approximate the environmental cost caused by waste dump according to the Shadow Project Approach. The formula is as follows:
Among them, Pv is the virtual unit treatment cost, Vv is the pollutant discharge; PR is the actual unit treatment cost,VR is the pollutant treatment amount.
1)在使用木垫板的情况下，锚杆预紧力存在持续损失的现象且损失比例远高于金属托盘，施加预紧力1 h内预紧力损失率达23%，在27 h内预紧力损失率达32%以上且仍存在持续降低的趋势，而同等条件下金属托盘预紧力损失率仅为1.9%。
（2）Like before, we have the following formula:
Whereβg is the economic loss of garbage pollution that can be reduced by investing 1 unit of treatment cost.
网站宣传与维护是OA学术资源利用的根本保障。网络环境下，军事研究对信息需求更加多元化、时效化、精准化，为保证用户科学、高效利用OA学术资源，图书馆的资源宣传与维护工作至关重要。
4 Influences
First of all, in the stage of project planning, planners should take environmental costs into account. Our model has given a more concise method for environmental cost accounting. In real life, the environmental pollution caused by various projects is becoming more and more serious, which requires managers of enterprises to consider environmental issues more.
Secondly, project planners should pay attention to the scale of development projects. The difference of project scale directly affects the importance of different types of pollution reduction costs (ω ), thus affecting the environmental cost of the project.
病害发生与品种抗病性关系密切。中国梨最感病，日本梨次之，西洋梨最抗病。在中国梨中又以白梨系统的品种最感病，其次为秋子梨系统，而沙梨、褐梨和夏梨系统则较抗病。在常见主栽品种中最易感病的是鸭梨，其次为砀山酥梨。抗病品种有雪花梨、西洋梨和早酥梨。
Finally, there are some variables that change with time in our cost model, and some factors that change with the geographical environment. This requires the planners of enterprises to take them into account when calculating environmental costs, and ultimately get the closest environmental costs to reality.
[References]
[1] LIAO H，DENG Q，WANG Y，et al. An environmental bene fi ts and costs assessment model for remanufacturing process under quality uncertainty[J].Journal of Cleaner Production，2018（178）：45-58.
[2] LU C，MORRELL P. Determination and applications of environmental costs at different sized airports-aircraft noise and engine emissions[J].Transportation，2006，33（1）：45-61.
[3] TAYGASHINOVA K，AKHMETOVA A. Accounting for environmental costs as an instrument of environmental controlling in the company[J].Management of Environmental Quality：An International Journal，2019，30（1）：87-97.
[4] YINCHUAN STATISTICAL BUREAU. Yinchuan statistical yearbook[M].Beijing：China Statistical Publishing House，2010.
一种新的土地利用开发项目评价模型
张皓辰
（中央财经大学，北京 300074）
摘 要： 大多数传统土地利用项目不会考虑环境污染的影响。然而，随着自然环境的恶化，环境成本不容忽视。因此，文章采用了多种不同的统计方法统计过去不同材料导致的不同类型的污染成本，再加上我们的修改，获得一种创新的环境成本核算方法。同时，在以上研究成果的基础上，我们分析了模型对项目规划者和管理者的影响。
关键词： 环境污染；经济损失；成本效益分析
Author introduce：Zhang Haochen（1998— ）, male, Han nationality, Tianjin, ndergraduate course; Research direction：risk management theory and practice.