Auditing non-hazardous wastes from golf course operations: moving from a waste to a sustainability framework

This paper provides non-hazardous solid waste audit procedures and bench mark audit data for golf courses (GCs). The paper also demonstrates the narrow scope of solid waste audit data, and the need to move towards a broader auditing scope such as that contained in sustainability auditing frameworks. A case study of Clear Lake Golf Course, located in southwestern Manitoba, Canada was completed. Annual waste generation rates at the GC were estimated to be 46.2 tonnes/year with 83% of this material compostable. Grass clipping material generated from the putting greens accounted for 79% of the waste stream. The GC achieved a solid waste diversion rate of 81% (waste generated not destined for landfill per total waste material generated). A future, realistic target of 97% diversion was also identified. The 7 day audit period was found to be unsuitable for estimating grass clipping generation rates. Implementation of a broader sustainability framework for future audits will harmonize many existing management functions such as solid waste auditing, waste characterizations, pollution prevention, green procurement, customer satisfaction, and the efficiency of the operations.     

如何做好职业安全健康管理体系内审工作

作为职业安全健康管理体系中第2层次的监督机制，内部审核与绩效测量和监测、管理评审及事故、事件、不符合、纠正和预防措施共同组成体系完整的监督保障机制。通过介绍内审的目的、内容、特点、原则、实施过程等方面内容，指出做好内审工作需关注的若干问题。     

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。     

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.     

富安茧丝绸清洁生产实例分析

通过对富安茧丝绸清洁生产审计的实例分析，总结出了清洁生产审计，增加了企业的经济效益，降低了生产成本，提高了产品质量，减少了污染物排放。     

实验室质量管理体系内部审核的策划

在实施GBT15481-2000(idtISOIEC17025:1999)标准《检测和校准实验室能力的通用要求》的过程中,通过实验室质量管理体系内部审核的实践与系统分析,识别出内部审核策划阶段的关键环节,提出审核范围确定、审核计划和抽样方案制订的技术方法,为有序高效地实施内部审核提供了行动指南。     

我国清洁生产审核现状分析

清洁生产是我国工业可持续发展的一项重要战略.但目前有些清洁生产审核机构的清洁生产审核工作还存在着“粗放”现象,不利于清洁生产可持续发展.本文结合清洁生产审核现状,针对清洁生产审核过程中存在的问题,进行了系统分析.作者认为,树立群体意识、加强领导的表率作用,对促进我国清洁生产审核工作持续、稳定、健康发展,推进环境污染防治工作具有重要意义.     

浙江省造纸行业推行区域性清洁生产审核模式的探索

在浙江省造纸行业比较集中的富阳市,将一批生产白板纸的同类型企业作为一个区域整体,开展清洁生产审核工作。将富阳市8家造纸企业作为区域清洁生产审核模式的示范试点,并进行了初步研究。研究结果认为,区域性的清洁生产审核模式适用于所有行业,具有很强的推广性。     

浅谈石化企业体系审核策划的增值

从审核方案策划和审核实施策划两个方面就审核策划的增值方案制订、实施方式和途径进行了探讨。