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。     

加快牧区水利建设步伐,为草原生态保护提供水资源保障

通过对新疆主要牧区草地资源面临的生态问题以及水资源分析,阐述了人、畜、草、水的关系,结合《新疆牧区草原生态保护水资源保障规划》,阐明了牧区水利建设在牧区草原生态保护中所起到的重要作用,提出了牧区水利建设的总体思路和布局。     

NITROGEN AND ORGANIC MATTER LOSSES IN NO‐TILL CORN CROPPING SYSTEMS1

ABSTRACT: Intensive cropping systems based on mechanical movement of soil have induced land degradation in most agricultural areas due to soil erosion and soil fertility losses. Thus, farmers have been increasing fertilization rates to maintain an economically competitive crop yield. This practice has resulted in water quality degradation and lake eutrophication in many agricultural watersheds. Research was conducted in the Patzcuaro watershed in central Mexico to develop appropriate technology that prevents nonpoint source pollution from fertilizers. Organic matter (OM) and nitrogen (N) losses in runoff and nitrate (NO₃‐N) percolation in Andisols with corn under conventional till (CT) and no‐till (NT) treatments using variable percentages of crop residue as soil cover were investigated for steep‐slope agriculture. USLE type runoff plots were used to collect water runoff, while suction tubes with porous caps at 30, 60, and 90 cm depth were used to sample soil water solutes for NO₃‐N analyses. Results indicated a significant reduction of N and OM losses in runoff as residue cover increased in the NT treatments. Inorganic N in runoff was 25 kg/ha for NT without residue cover (NT‐0) and 6 kg/ha for the NT with 100 percent residue cover (NT‐100). Organic matter losses in runoff were 157 and 24 kg/ha for the NT‐0 and NT‐100 treatments, respectively. Nitrate‐N percolation was evident in CT and NT with 100 percent residue cover (NT‐100). However, NT‐100 had higher NO₃‐N concentration at the root zone, suggesting the possibility of reducing fertilization rates with the use of NT treatments.     

MODELING THE IMPACTS OF WATER LEVEL CHANGES ON A GREAT LAKES COMMUNITY1

ABSTRACT: Recent research that couples climate change scenarios based on general circulation models (GCM) with Great Lakes hydrologic models has indicated that average water levels are projected to decline in the future. This paper outlines a methodology to assess the potential impact of declining water levels on Great Lakes waterfront communities, using the Lake Huron shoreline at Goderich, Ontario, as an example. The methodology utilizes a geographic information system (GIS) to combine topographic and bathymetric datasets. A digital elevation surface is used to model projected shoreline change for 2050 using water level scenarios. An arbitrary scenario, based on a 1 m decline from February 2001 lake levels, is also modeled. By creating a series of shoreline scenarios, a range of impact and cost scenarios are generated for the Goderich Harbor and adjacent marinas. Additional harbor and marina dredging could cost as much as CDN $7.6 million. Lake freighters may experience a 30 percent loss in vessel capacity. The methodology is used to provide initial estimates of the potential impacts of climate change that can be readily updated as more robust climate change scenarios become available and is adaptable for use in other Great Lakes coastal communities.     

地震应急的影响因素分析

本文在理论分析、国内外历史震例和救灾案例研究的基础上,同时参照我国的相关政策和法律法规文件,对影响地震应急(包括震前准备和震后应急行动)的因素进行了初步分类,并系统讨论了这些因素影响地震应急的方式、途径和程度.以期为地震应急的理论研究和地震应急的实际工作提供部分补充和指导.     

Using consequence analysis on some chlorine operation hazards and their possible effects on neighborhoods in central Taiwan

The applications of chlorine have been broadly used in many industrial products, such as bleaching agents, synthetic rubbers, plastics, disinfectants, iron chlorides, fire refractory materials, insecticides, and anti-freezers, etc. According to the Taiwan Environmental Protection Administration (TEPA), more than 30 thousand tons were used in the year 2000. In addition, there were more than 12 reported incidents from 2000 to 2003—mostly on using chlorine as disinfectants (five) and as process agents (four).

This study investigated 15 chlorine operation plants in central Taiwan. These chlorine usages included bleaching agents, disinfectants, iron chloride, synthesizing rubber plastics, and others. Thirteen plants were located in the industrial parks and two were in or near residential zones. The consequence analysis were used three different methods to analyze the worst-case scenarios (WCSs) and alternative release case scenarios (ACSs) in order to compare impact zones for applying various active and passive mitigation systems, such as confined space, scrubber, water-spray, and so no. For two plants in or near residential zones, multi-layers mitigation systems and operation limits should be implemented in order to enforce more stringent protection measures. However, there was no specific regulation for chlorine plants operated at different locations, such as industrial parks or residential zones. In order to reduce chemical accidents and their impacts on public safety, our results suggest that source mitigation/management and warning systems should be adopted simultaneously.     

Socio-economic Comparison Between Traditional and Improved Cultivation Methods in Agroforestry Systems, East Usambara Mountains, Tanzania

The East Usambara Mountains, recognized as one of the 25 most important biodiversity hot spots in the world, have a high degree of species diversity and endemism that is threatened by increasing human pressure on resources. Traditional slash and burn cultivation in the area is no longer sustainable. However, it is possible to maintain land productivity, decrease land degradation, and improve rural people’s livelihood by ameliorating cultivation methods. Improved agroforestry seems to be a very convincing and suitable method for buffer zones of conservation areas. Farmers could receive a reasonable net income from their farm with little investment in terms of time, capital, and labor. By increasing the diversity and production of already existing cultivations, the pressure on natural forests can be diminished. The present study shows a significant gap between traditional cultivation methods and improved agroforestry systems in socio-economic terms. Improved agroforestry systems provide approximately double income per capita in comparison to traditional methods. More intensified cash crop cultivation in the highlands of the East Usambara also results in double income compared to that in the lowlands. However, people are sensitive to risks of changing farming practices. Encouraging farmers to apply better land management and practice sustainable cultivation of cash crops in combination with multipurpose trees would be relevant in improving their economic situation in the relatively short term. The markets of most cash crops are already available. Improved agroforestry methods could ameliorate the living conditions of the local population and protect the natural reserves from human disturbance.     

MODELING THE DISTRIBUTION OF DIFFUSE NITROGEN SOURCES AND SINKS IN THE NEUSE RIVER BASIN OF NORTH CAROLINA,USA1

This study quantified nonpoint source nitrogen (NPS‐N) sources and sinks across the 14,582 km² Neuse River Basin (NRB) located in North Carolina, to provide tabular data summaries and graphic overlay products to support the development of management approaches to best achieve established N reduction goals. First, a remote sensor derived, land cover classification was performed to support modeling needs. Modeling efforts included the development of a mass balance model to quantify potential N sources and sinks, followed by a precipitation event driven hydrologic model to effectively transport excess N across the landscape to individual stream reaches to support subsequent labeling of transported N values corresponding to source origin. Results indicated that agricultural land contributed 55 percent of the total annual NPS‐N loadings, followed by forested land at 23 percent (background), and urban areas at 21 percent. Average annual N source contributions were quantified for agricultural (1.4 kg/ha), urban (1.2 kg/ha), and forested cover types (0.5 kg/ha). Nonpoint source‐N contributions were greatest during the winter (40 percent), followed by spring (32 percent), summer (28 percent), and fall (0.3 percent). Seasonal total N loadings shifted from urban dominated and forest dominated sources during the winter, to agricultural sources in the spring and summer. A quantitative assessment of the significant NRB land use activities indicated that high (greater than 70 percent impervious) and medium (greater than 35 percent impervious) density urban development were the greatest contributors of NPS‐N on a unit area basis (1.9 and 1.6 kg/ha/yr, respectively), followed by row crops and pasture/hay cover types (1.4 kg/ha/yr).     

Reviving wood-pastures for biodiversity and people: A case study from western Estonia

Wood-pastures are associated with high cultural and biodiversity values in Europe. However, due to their relatively low productivity, large areas of wood-pastures have been lost over the last century. In some areas, incentive schemes have been developed to revive wood-pastures. We investigated the effects of one such scheme in western Estonia. We compared the structure of grazed wood-pastures (old and restored) to those of abandoned wood-pastures and ungrazed forest stands to explore the effects of management, and conducted interviews with 24 farmers to investigate their motivations to carry out the management. We found a positive influence of active management on the semi-open structure of wood-pastures. Financial support was vital for management, but personal values related to tradition also played an important role. The interviewees differed widely in their range of motivations, suggesting that other strategies in addition to financial incentives would further improve the management of wood-pastures in the region.

Electronic supplementary material

The online version of this article (doi:10.1007/s13280-015-0719-8) contains supplementary material, which is available to authorized users.