公司管理:内部控制与风险管理

由于国际市场的萎缩,公司的业务领域正日益全球化,公司应该按照国际标准,在世界范围内审查其行为表现。贸易呈现多样化及国际化,内部控制战略更需要健全。公司自成立之日起,一直致力于规避风险。风险是商业的有机组成部分,许多人也许认为风险越大,则回报越多。然而,从现代意义上来讲,需要确保组织对经济、社会或者环境的影响在公司的控制之下,从而确保为公司股东长期提供利益的增长。建立一个清晰、明了的风险战略对公司而言至关重要。许多公司已经采用了管理体系标准,并意识到这些标准将有助于利用已经构建的方法对优先权冲突进行管理。公…     

Annual and Diurnal Wind Patterns in the City of São Paulo

The major topographic, mesoscale, and urban influences on the wind patterns of the City of São Paulo are characterized using one year of surface wind velocity data observed at 11 surface stations within its urban limits. The data was used to study the diurnal and annual variations of wind velocity and horizontal wind divergence within the city. Results showed that the circulation over the investigated area is dominated by three major factors: sea breeze; mountain-valley circulations; and urban effects, such as roughness, building-barrier, and urban heat island. The sea breeze was found to be the dominant feature of the monthly-averaged diurnal variation of São Paulo surface winds during the eight warmest months of the year. The sea breeze front induces a velocity minimum at the time of its passage and a post-frontal afternoon velocity maximum. Mountain-valley thermal effects on the flow can be seen in the temporal divergence/convergence patterns. These thermal effects tend to be more important during colder months, at night, and when the wind velocities are low. Nighttime downslope convergent flows are present over the city during winter and spring and daytime upslope divergent flows are present over the city during summer months.     

The influence of degree of substitution on blend miscibility and biodegradation of cellulose acetate blends

In this account, we report our findings on blends of cellulose acetate having a degree of substitution (DS) of 2.49 (CA2.5) with a cellulose acetate having a DS of 2.06 (CA2.0). This blend system was examined over the composition range of 0–100% CA2.0 employing both solvent casting of films (no plasticizer) and thermal processing (melt-compressed films and injection molding) using poly(ethylene glycol) as a common plasticizer. All thermally processed blends were optically clear and showed no loss in optical quality after storage for several months. Thermal analysis and measurement of physical properties indicate that blends in the middle composition range are partially miscible, while those at the ends of the composition range are miscible. We suggest that the miscibility of these cellulose acetate blends is influenced primarily by the monomer composition of the copolymers. Bench-scale simulated municipal composting confirmed the biodestructability of these blends and indicated that incorporation of a plasticizer accelerated the composting rates of the blends.In vitro aerobic biodegradation testing involving radiochemical labeling conclusively demonstrated that both the lower DS CA2.0 and the plasticizer significantly enhanced the biodegradation of the more highly substituted CA2.5.While this work was in progress, Robert Gardner was struck with cancer and died on June 6, 1995. This paper is dedicated to his memory and to his contributions as a friend and colleague.     

Evaluation of the california environmental quality act

The California Environmental Quality Act (CEQA) has evolved from a mini-NEPA, first enacted in 1970, into a procedural act that affects the approval process of all large developments in California. In 1990, California local governments produced over 1600 environmental impact reports and 30,000 initial studies under CEQA. Because of its widespread use, CEQA has periodically drawn the attention of the state legislature, most recently in 1993, when over 60 CEQA reform bills were introduced. This paper describes the CEQA process and evaluates its success at meeting its explicit and implicit goals. The research includes a statewide survey of CEQA practice, sent to the planning departments of all 513 local governments in California in 1991. Survey respondents agreed that CEQA helps in evaluating environmental impacts, reducing impacts, informing the public, and coordinating public agency review. It is effective in reducing the environmental impacts of individual projects, but is not as effective in improving environmental quality on an areawide scale. This research concludes that CEQA has led to positive outcomes and is not as deeply flawed as many of its critics claim. Still, CEQA as currently designed may not be the optimal vehicle for ensuring environmental quality.     

Angler survey contributes to socially acceptable modification of harvest regulations to preserve cutthroat trout fishery in Snake River,Wyoming, USA

This is a case study that describes a survey of anglers that was used to assist in modifying fishing regulations for indigenous trout in the Snake River, Wyoming. A mail survey of anglers who purchased 1991 Wyoming fishing licenses in the two counties adjacent to the Snake River was conducted during fall 1992. Differences in angler preferences were noted between anglers who purchased licenses in two adjacent counties with different socioeconomic structures, as well as between residents and nonresidents in each county. Anglers who purchased licenses in Teton County, where there is extensive tourism and immigration by relatively wealthy residents, tended to be more specialized and less harvest oriented. Anglers in Lincoln County, which is largely agricultural and has substantially less tourism and immigration of residents, tended to fish in many different ways and indicated more desire to harvest fish. Anglers from the two counties segregated themselves; those from Teton County primarily used the upstream portion of the study reach, and those from Lincoln County primarily used a short downstream portion of the reach. Modification of fishing regulations to reduce harvest of spawning-size cutthroat trout in the Snake River probably was acceptable to most anglers due to spatial segregation and their attitudes toward harvest.The unit is jointly supported by the University of Wyoming, the Wyoming Game and Fish Department, and the National Biological Survey.     

Adaptive management: Promises and pitfalls

Proponents of the scientific adaptive management approach argue that it increases knowledge acquisition rates, enhances information flow among policy actors, and provides opportunities for creating shared understandings. However, evidence from efforts to implement the approach in New Brunswick, British Columbia, Canada, and the Columbia River Basin indicates that these promises have not been met. The data show that scientific adaptive management relies excessively on the use of linear systems models, discounts nonscientific forms of knowledge, and pays inadequate attention to policy processes that promote the development of shared understandings among diverse stakeholders. To be effective, new adaptive management efforts will need to incorporate knowledge from multiple sources, make use of multiple systems models, and support new forms of cooperation among stakeholders.     

Environmental Ethics Beyond Principle? The Case for a Pragmatic Contextualism

Many nonanthropocentric environmental ethicists subscribe to a ``principle-ist' approach to moral argument, whereby specific natural resource and environmental policy judgments are deduced from the prior articulation of a general moral principle. More often than not, this principle is one requiring the promotion of the intrinsic value of nonhuman nature. Yet there are several problems with this method of moral reasoning, including the short-circuiting of reflective inquiry and the disregard of the complex nature of specific environmental problems and policy arguments. In the present paper, we advance an alternative, pragmatic contextualist approach to environmental ethics, one grounded in the moral theory of John Dewey. We present the results of an empirical study of public environmental ethics and natural resource management attitudes to support our position, and we conclude with a few recommendations for future inquiry in the field of environmental ethics.     

Transforming open mining pits into fish farms: Moving towards sustainability

The legacy of mining activities has typically been land ‘returned to wildlife’, or, at some sites, degraded to such an extent that it is unsuitable for any alternate use. Progress towards sustainability is made when value is added in terms of the ecological, social and economic well‐being of the community. In keeping with the principles of sustainable development, the innovative use of flooded open pits and tailings impoundments as commercial, recreational or ornamental fish farms should be considered in some locations, as it could make a significant contribution to the social equity, economic vitality and environmental integrity of mining communities. This article highlights the growing significance of aquaculture and explores the benefits and barriers to transforming flooded pits and impoundments into aquaculture operations. Among other benefits, aquaculture may provide a much‐needed source of revenue, employment and, in some cases, food to communities impacted by mine closure. Further, aquaculture in a controlled closed environment may be more acceptable to critics of fish farming who are concerned about fish escapes and viral transmissions to wild populations. Despite the potential benefits, aquaculture in flooded pits and impoundments is not without its complications — it requires a site‐specific design approach that must consider issues ranging from metals uptake by fish, to the long‐term viability of the aquatic system as fish habitat, to the overall contribution of aquaculture to sustainability.