企业“在建工程“会计核算电算化的探讨

企业“在建工程”会计电算化软件设计构想是利用计算机技术完善传统会计的核算形式,核算内容为项目会计期间成本和项目期间成本,该设计构想形成的软件能够有效地发挥出会计核算在经济上管理项目的作用。     

Evaluating your environmental audit—moving beyond band-aids in developing corrective actions

Although audit programs have helped companies make big improvements in performance, more progress is still necessary and available. In this article the authors show how still bigger improvements are possible by expanding the corrective action process and utilizing total quality principles in developing corrective actions and evaluating company performance. With sufficient knowledge about the nature of its problems, not just the degree of its problems, a company should be able to rethink its basic management approaches and achieve dramatic improvements in performance.     

Environmental legislation and regulation in 1995—what to expect

The environment will continue to be a “hot” issue in 1995. Having accomplished its early goals of attracting attention, cleaning up existing environmental problems, and preventing the development of new ones, the environmental movement in the last decade of the twentieth century will be a more measured, moderate response to environmental issues, driven in part by economic realism, economic opportunity, and the forces of political conservatism.     

Why—and how to—benchmark for environmental excellence

Benchmarking your company'S environmental program against that of another company or organization is one of the more effective means of assuring it is on track toward environmental excellence. If used properly and objectively, it provides a means of gauging the progress of your environmental program while allowing both companies to benefit from new and innovative ideas for improvement. Benchmarking is capable of measuring program efficiency, program design, and program outputs. Benchmarking also provides environmental managers the unique opportunity of sharing successes and failures with respect to program integration into operations. This article describes the steps involved in designing and implementing benchmarking to assess the design of an overall environmental management program.     

Environmental training and cleaner production in Indian industry—A micro-level study

An attempt has been made to analyze various types of organizational training imparted in Indian Industries while implementing cleaner production. The study was carried out in two industrialized states of India, namely Maharashtra and Gujarat. with participation of eight firms from each state. The various sources of training for the Indian industries have also been studied. A case study each from the two states, viz. Maharashtra and Gujarat have been presented in this paper. It is found that more than half of the industrial units have given importance to various kinds of training during the implementation of cleaner production. When it comes to training in environmental management system (EMS), nearly half of the firms have gone in for it. Among the sources of training, the most useful training was the training imparted by in-house staff and on-the-job training. Lastly, suppliers of cleaner technologies seem to have also played an active role in training as revealed by few of the participating units     

微生物传感器的研究现状及在水环境监测中的应用

微生物传感器是一种迅速发展的环境监测手段。文章介绍了微生物传感器的构成及工作原理与研究现状,并对微生物传感器进行了分类。文章还讨论了微生物传感器在水环境监测中的应用,其中包括在BOD检测、有机物检测及生物毒性检测中的应用,并对其在实际监测应用中所遇问题进行了分析。     

Environmental culture change in local government: a practised perspective from the international council for local environmental initiatives—Australia/New Zealand>

Environmental culture change, a seemingly intangible concept, is fast becoming an important indicator of success for organisations delivering sustainable development around the globe. This article provides an analysis of local government's ability to affect culture change within its organisations and communities, and the role the International Council for Local Environmental Initiatives—Australia/New Zealand (ICLEI-A/NZ) has in assisting local government with this process. While the impact ICLEI-A/NZ has had on the culture change movement is difficult to define, the methodologies adopted by the organisation have been designed to institutionalise the integration of environmental decision-making concepts and practices in local government. This article discusses the degree to which ICLEI-A/NZ's capacity-building campaigns and other performance-focused initiatives have instilled core environmental values in local government.     

Environmental psychology or behavioral geography? Either way it was a good start

The paper traces the author's background as a British geographer and the intellectual climate at Clark University in 1968 which led him out of urban social geography into the uncharted domain of children's knowledge of the geographic environment. Following the integration of theory and research on the development of spatial cognition in children came the need to investigate child development in relation to the physical landscape more comprehensively in a Ph.D. dissertation. Subsequent work, built entirely from this early base, continues to investigate children's use, knowledge and experience of physical environment in a variety of settings. Applications of research are made in both the fields of environmental education and environmental planning and design.     

Industrial ecology—an organizing framework for environmental management

Industrial ecology is a systemic organizing framework for the many facets of environmental management. It views the industrial world as a natural system, embedded in local ecosystems and the global biosphere. It provides a fundamental understanding of the value of modeling the industrial system on ecosystems to achieve sustainable environmental performance. In this article, the author shows how it offers powerful tools of analysis that complement and enhance those offered by such approaches as Total Quality Environmental Management or pollution prevention.     

Kodak's safety performance indexing—a tool for environmental improvement

Safety performance has a direct effect on employees' productivity and quality of work life, and on company profits and image in the community. Enormous human and financial losses can result from poor safety performance, and all such losses are preventable. To prevent these potential losses, safety performance must be continually improved across all levels of the organization. Effective safety programs are the key to improved safety performance. But how do we know when a safety program is effective? How can we measure safety performance and set goals for improvements? How can we track progress toward these goals? This article demonstrates how a powerful performance management tool —performance indexing— can be used to help improve safety performance throughout your company. This tool can also be used to measure, track, and improve environmental and occupational health performance.     

Materials policy — planning for consensus : Henniker V

The 1978 Henniker Conference on materials policy attracted a record number of participants from the USA and abroad. The week-long biennial gathering brought together 110 high-level materials administrators, policy makers, and researchers from government and private sectors. Henniker V, 30 July-4 August 1978, Henniker, New Hampshire.     

Deafness and Disability—Forgotten Components of Environmental Justice: Illustrated by the Case of Local Agenda 21 in South Wales

This paper contributes to discussions of procedural aspects of environmental justice, understood as having procedural and substantive dimensions. It argues that the struggle for environmental justice must recognize the oppression of disabled people as part of the essential broadening of the notion of citizenship, which continues to be the focus for struggle for the international disability movement. Its case study of an area of South Wales suggests that at present disabled people, and the struggles of the disability movement, do not really feature in the way environmental activists (inside and outside government) see the world. This huge omission must be addressed, but in a way that avoids interpreting disability as an administrative category, and must engage with disablement as a political and contested notion. The paper develops the significance of this contention by considering the case of Deafness, which is entirely different from hearing impairment. The paper's case study, presented as an illustration of its arguments, shows that to regard Deaf people in South Wales as part of some generic category of 'disabled people' would be to ignore their self-identification as a distinctive linguistic community. Moreover, there is some evidence that Deaf people have a distinctive view of, and set of concerns about, quality of life, reflecting their distinctive experience of social injustice and marginalization. This underlines the necessity for a serious engagement with disablement as a political category, and the disability movement as a struggle for social justice, within the promotion of environmental justice.     

Certification of environmental management systems—for iso 9000 and competitive advantage

ISO 9000 has become the buzzword of many industries worldwide as they strive to gain competitive advantage by registering their quality systems. At the same time, environmental performance and improvement is becoming increasingly important in the global marketplace. Work has begun to integrate these two important concepts into a new one: certification of environmental management systems. This article explains the new standard and why companies need to recognize and react to their international environmental impact.     

Strategic environmental management in Pennsylvania—new tools for moving beyond compliance

Editor's Note: The following position paper recently released by Pennsylvania's Department of Environmental Protection inaugurates a new column in EQM that will be devoted to exploring the issues, positions, and controversies involving state enforcement policies and actions. We welcome your responses to these columns that will examine how the states are approaching and managing their environmental responsibilities and how various stakeholder groups will be affected.