在环境保护中开展环境审计的重要作用

工业革命把人类推向工业文明,工业文明刺激人类对资源的无限需求,创造出大量消耗资源、严重污染环境的生产方式,产生了大量的环境污染和生态危机。于是,提高环境质量、开展环境保护、保证经济发展的可持续性的呼声越来越高。环境审计作为环境保护的一种有力工具,在当代经济活动中会越来越发挥其重要作用。本文就环境审计的有关问题作一阐述,以其推动环境审计在我国的发展。     

化工企业如何搞好清洁生产

阐述了本企业加强清洁生产宣传教育,提高全员清洁生产意识、建立清洁生产组织机构、明确各部门职民任务、开展清洁生产审计、实施清洁生产方案及推进清洁生产等具体做法。     

Using chemical models for evaluating the geochemical confinement capacity of a geological barrier application to the Centre de Stockage de l'Aube (France)

The feasibility of using a chemical reaction-based approach for evaluating and modelling the role of adsorption reactions in determining the geochernical confinement capacity of natural geological barriers is being studied as part of an on-going R & D programme. The confined superficial aquifer underlying the Centre de Stockage de l'Aube facility, a geological barrier for this site, has been used as a case study with the following aims. First, development of a site characterisation protocol and demonstration of its use to determine the principal geochemical characteristics of aquifer materials using batch experiments and to represent the information obtained in terms of a chemical model. The experimental results obtained for Ni²⁺ partitioning as a function of total Ni, pH, total Ca and total solid can be satisfactorily represented in terms of reactions with an ion exchange site and a single amphoteric surface hydroxyl site with ferrihydrite reaction constants. A second objective is the incorporation of the reactions in a coupled geochemistry/transport code, and to verify the applicability of the coupled code predictions for Ni²⁺ mass transfer by comparison with the results obtained during column tracer experiments. The breakthrough curve and equilibrium solid phase Ni loading, predicted by a one-dimensional coupled model for a column tracer experiment, agree closely with observed data.Additional studies are underway to reduce model conditionality, to extend the adsorption model to other analogue cations and anions, to incorporate the effect of natural organic matter and to take into consideration precipitation/dissolution of amorphous Fe surface phases.     

The environmental audit. II. Application to stream network design

The planning and execution of water quality management programs requires careful collection and analysis of data coupled with a systematic review and analysis of programmatic success. The environmental audit is a tool which facilitates improved water quality planning and management. This article demonstrates the utility of the environmental audit by reviewing portions of a comprehensive review of the water quality management program for the state of Idaho. The audit is a tool which forces careful design of a sampling program before data are collected. In the audit approach, program objectives are clearly stated prior to initiation of sampling. Stated objectives are also evaluated regularly to identify tension points, that is, conflicts between expectations and reality. In the example taken from Idaho, a management review team followed a directive to redesign the water quality monitoring program. We present a summary of the redesign as proposed by that team, to illustrate the results of a typical review of monitoring programs. That summary is followed by an example of how the proposed program would differ if the audit approach had been used. The two approaches offered both coincident and conflicting recommendations. Management review team and audit recommendations for lake sampling programs were similar even though a different process was used to develop the recommendations. The most striking contrast between the two results lies in the review team's approach to the problem. The directives followed, and the team's responses, concentrate on tools, such as increasing biological monitoring or reliance on monthly BWMP stations. In contrast, the audit results stress addressing management questions for which clear objectives have been stated, depending on specific tools only as needed to meet stated objectives. Although the audit does integrate externalities in its structure, it is little affected by economic or political influences. A major strength of the audit approach is its ability to provide defensible data for management decision making.     

Auditing a flooded quarry prior to marina development

Development of a marina in a flooded brownstone quarry will require construction of a canal to the Connecticut River through an isthmus separating the two systems. An environmental audit over a 16-month period developed quantitative limnological data required by regulatory agencies. The deep quarry basin, protected by high sandstone walls, became strongly stratified in summer. Development of littoral vegetation in the quarry was prevented by the steep sides of the basin. Unusual characteristics of the manmade quarry basin, compared to most natural lakes in Connecticut, included a mean depth of 14 m, an intense thermocline, and negative heterograde oxygen profiles with metalimnetic minima. Alkalinity, conductivity, and nutrient levels differed significantly between the quarry and the river. Mean chlorophyll a concentrations in the two systems were similar, but the distribution of phytoplankton classes were quite different. The environmental audit, by comparing physical, chemical, and biological characteristics of the quarry to those of the river, allowed prediction of changes in trophic status when the two systems are joined.     

Artificial indoor streams as a method to investigate the impact of chemicals on lotic communities

The potential hazard of chemicals on aquatic communities are generally evaluated by standardised single-species bioassays. Safety assessment is based on results gained from organisms adapted to lentic systems and biological interactions in ecosystems are neglected. While lotic communities are often at first in contact with chemicals, it is astonishing that microcosms with lentic communities are mainly used as a bridge between laboratory bioassays and outdoor aquatic systems. Hence, we established five artificial indoor streams to simulate abiotic factors of small rivers. The closed-circuit system was filled with nutrients added to tap water. Washed pebbles were used as sediment. The dynamics of a simple biocoenoses consisting of aufwuchs, Lumbriculus variegatus Asellus aquaticus and Gammarus fossarum was investigated. The dynamic of aufwuchs and periphyton was determined as dry weight and chlorophyll-a, respectively and qualitatively by pigment pattern. The abundance of different developmental stages of L. variegatus was determined at the end of the experiment as well as the population dynamics of G. fossarum and A. aquaticus. Survival rates of gammarids and juveniles per female were investigated and data were used for modelling the population dynamics. The experiment was carried out to investigate the performance of the established artificial streams and the developed approaches to investigate effects of chemicals on a basic lotic community. The prime reason to establish this approach was to close a gap between complex artificial stream systems and laboratory single species tests to assess the impact of chemicals on the aquatic environment.     

完善公司治理,强化信息披露--索克斯法案的简介与评点

2002年7月美国通过了关于会计和公司治理一系列重大改革的索克斯法案(SOX Act),该法案以加强公司治理、强化信息披露为核心,主要内容是强化对高级管理人员的监管和防止外部审计失败.本文简单系统地介绍和分析了该法案中重要措施的相关内容和出台的原因,以期对我国当前公司治理和审计业发展有所启迪和帮助.     

会计电算化对传统内部审计的影响及对策研究

会计电算化给传统内部审计工作带来了深刻的影响,如审计线索改变、会计系统内部控制改变、审计内容改变等,显然传统的手工审计已不能适应电算化的要求,对这种变化必须予以认识并加以改进.     

浅谈一元线性回归在清洁生产审核中的应用

回归分析法是分析相关因素相互关系的一种数理统计方法,这种方法通常应用在预测分析中,如在市场预测时的产品需求预测,而这种方法亦可用于企业清洁生产审核,通过建立一元回归方程,从而表明消耗-生产之间的关系,并更深入地对绩效进行简单的分析,本文就一元线性回归在企业清洁生产审核中的应用进行了简要论述.     

清洁生产审计废物评估技术方法探讨

清洁生产审计废物评估县企业进行清洁生产审计工作的技术关键，本文提出的评估技术方法的主要内容是，对审计重点进行总物料平衡和水总量平衡的实测。进行废物起因分析和废物排放量分析。利用该技术方法，对化纤印花生产示范实例进行了清洁生产审计评估和分析。