高校内部审计存在的问题与对策的初步探讨

目前高校内部经济活动发生了很大变化,内部的经济管理也变得更加复杂。如何有效的保证教育资金合理运用,保证内部经济活动健康、有序的开展,教育审计有着举足轻重的作用。本文分析了高校内部审计存在的问题,初步探讨解决的对策。     

一种基于图像内容过滤的有线电视网信息审计系统

如何实现广播电视网节目内容的自动审计已成为目前广播电视网网络安全所面临的问题。笔者首先分析了目前有线电视网节目内容的审计,大多基于人工,不仅费时费力,且与先进的现代电视技术极不相匹配,接着对图像内容过滤的关键技术进行了分析,并用反差、能量、熵、相关4个特征量表示纹理特征,在此基础上用交互的动态规划法来进行图像对象分割然后利用相似度描述两个特征量的相似程度,最后以对黄色内容识别为实例,通过提取图像的纹理特征与定义好的特征库相匹配,监控包含不良人体图像信息的视频,实现对有线电视网节目内容的自动审计。     

实施OSHMS对企业职业安全健康管理状况影响分析

为了研究实施职业安全健康管理体系(OSHMS)对企业职业安全健康管理状况的影响,对百余家已实施与未实施OSHMS的企业进行了调研,在对调研结果分析研究的基础上,采用双对照分析的方法,对已通过OSHMS认证的企业在建立OSHMS前后的职业安全健康管理状况进行对照比较,以及已建立OSHMS与未建立OSHMS的企业的职业安全健康管理状况进行对照比较,研究结果表明,实施OSHMS有利于提高企业职业安全健康管理的整体水平,改善企业的职业安全健康管理状况,使职业安全健康管理更加科学化和规范化。     

Environmental Auditing and the Role of the Accountancy Profession: A Literature Review

This review of the literature on environmental auditing and the potential role of accountants distinguishes between compliance audits and audits of the environmental management system. After an extensive introduction to the concept, this review focuses on the similarities and differences between an environmental audit and a financial statement audit. The general approach to both types of audits is similar, except that environmental audits are largely unregulated. Both audits place an emphasis on the evaluation of control systems, which is an argument in favor of external auditors playing a role in environmental audits. Another argument for including external accountants is their code of ethics. However, these professionals seem to be reluctant to enter the field of environmental auditing. It is argued that this reluctance is because of a lack of generally accepted principles for conducting environmental audits. If external accountants are engaged in environmental auditing, they should be part of multidisciplinary teams that also include scientists and engineers to avoid a too strong focus on procedures. Rather than treating these audits as totally different, it is proposed that there be a move towards integrated, or even universal, audits.     

Performance evaluation of reverse logistics enterprise – an agent-based simulation approach

Reverse logistics (RL) has been applied in many industries and sectors since its conception. Unlike forward logistics, retracing consumer goods from the point of consumption to the point of inception is not a well-studied process. It involves many uncertainties such as time, quality and quantity of returns. The returned products can be remanufactured, have parts harvested, or be disposed safely. It is important to implement these activities in a cost-effective manner. The aim of this research is to measure the performance of the RL enterprise with the help of an agent-based simulation model. The major entities in the RL network are considered as Agents that can act independently. There are several different agents: collector agent, sorting-cum-reuse agent, remanufacturing agent, recycler agent, supplier agent and distributor agent. The individual performances of the agents are measured and recommendations are given to improve their performance, leading to the enhancement of the total performance of the RL enterprise. The approach is applied to a case study involving cell phone remanufacturing.     

基于环境质量管理的城市综合环境绩效评估研究

文章以26个省会城市2004~2013年的样本数据,从环境健康、生态保护、资源与能源利用、环境治理等4个方面开展研究,构建了包括4项二级指标、12项三级指标和26项四级指标在内的城市综合环境绩效指标体系。研究发现,大部分城市的综合环境绩效历年差异明显,东、中、西部的环境绩效有明显的差异。因此,文章认为应该进一步优化环境绩效指标体系,充分体现区域差异特点,通过实施城市综合环境绩效考核来提高城市环境质量管理水平。     

菌渣中阿维菌素残留检测方法及其无害化工艺研究

文章建立了简单、快速的阿维菌素菌渣中阿维菌素残留量高校液相色谱检测方法以及利用水热法处理阿维菌素菌渣。采用固相萃取-高效液相色谱检测方法测定阿维菌素菌渣中阿维菌素残留量,提取剂为乙腈/水=4/1(V/V),采用HLB固相萃取柱进行净化。加标回收率90.3%~107.3%,相对标准偏差(RSD)为3.00%~5.69%,阿维2菌素标准曲线线性相关系数R~2=0.999 6,线性范围为1.0~1 000 mg/L。利用正交实验,水热法处理阿维菌素菌渣,在190℃的温度下处理2 h后,菌渣中阿维菌素残留量由991.30降至0.84 mg/kg,去除率达99.92%。处理前后的菌渣与有机肥标准作对比,除含水率外其余检测指标均达到有机肥标准要求。该项研究为阿维菌素菌渣的资源化利用提供了理论依据。     

清洁生产审核中物料平衡的难点及应用实例

建立物料平衡是清洁生产审核第3阶段（即“审核”阶段）最核心的工作内容,其目的是为了准确分析物料流失和废物产生的原因,建立物料平衡也是产生清洁生产方案（尤其是中高费方案）最主要的方法之一。本文在介绍清洁生产审核中物料平衡的完整工作步骤的基础上,归纳了几点在实际工作中应用物料平衡遇到的难点及要点,实例介绍了物料平衡、能源平衡和水平衡三种常用平衡,为审核工作者提供些许思路参考。     

基于层次分析法（AHP）的环境绩效审计评价体系构建研究——以丽水市为例

文章构建了环境绩效审计综合评价指标体系,运用层次分析法确定指标体系的权重,对于提高环境绩效审计工作质量和效率具有重要意义。丽水市生态资金绩效审计的实证研究结果表明,指标体系评价结果能客观反映市县行政区实际,指明影响环境管理绩效的消极因素,能有效提高财政经费使用效益,充分发挥审计服务科学发展的作用。     

企业清洁生产审计运行机制研究

科学发展观的提出贯彻了协调经济发展与环境保护的理念,清洁生产审计则是控制和防范污染的有效管理措施之一,了解清洁生产审计的运行机制并保证其有效实施对中国可持续发展的战略目标至关重要。首先分析了清洁生产审计在国内外研究、发展现状,在综合考虑相关制约因素的茂盛是构建了企业清洁生产审计的运行机制,最后,为保障清洁生产审计运行机制的有效实施,提出了五点保障措施。