公司管理:内部控制与风险管理

由于国际市场的萎缩,公司的业务领域正日益全球化,公司应该按照国际标准,在世界范围内审查其行为表现。贸易呈现多样化及国际化,内部控制战略更需要健全。公司自成立之日起,一直致力于规避风险。风险是商业的有机组成部分,许多人也许认为风险越大,则回报越多。然而,从现代意义上来讲,需要确保组织对经济、社会或者环境的影响在公司的控制之下,从而确保为公司股东长期提供利益的增长。建立一个清晰、明了的风险战略对公司而言至关重要。许多公司已经采用了管理体系标准,并意识到这些标准将有助于利用已经构建的方法对优先权冲突进行管理。公…     

Annual and Diurnal Wind Patterns in the City of São Paulo

The major topographic, mesoscale, and urban influences on the wind patterns of the City of São Paulo are characterized using one year of surface wind velocity data observed at 11 surface stations within its urban limits. The data was used to study the diurnal and annual variations of wind velocity and horizontal wind divergence within the city. Results showed that the circulation over the investigated area is dominated by three major factors: sea breeze; mountain-valley circulations; and urban effects, such as roughness, building-barrier, and urban heat island. The sea breeze was found to be the dominant feature of the monthly-averaged diurnal variation of São Paulo surface winds during the eight warmest months of the year. The sea breeze front induces a velocity minimum at the time of its passage and a post-frontal afternoon velocity maximum. Mountain-valley thermal effects on the flow can be seen in the temporal divergence/convergence patterns. These thermal effects tend to be more important during colder months, at night, and when the wind velocities are low. Nighttime downslope convergent flows are present over the city during winter and spring and daytime upslope divergent flows are present over the city during summer months.     

ANALYZING CORRELATIONS BETWEEN STREAM AND WATERSHED ATTRIBUTES1

ABSTRACT: Bivariate correlation analysis has been widely used to explore relationships between stream and watershed attributes that have all been measured on the same set of watersheds or sampling locations. Researchers routinely test H₀: ρ= 0 for each correlation in a large table and then go on to discuss only those that are declared “significant.” Such test results are inaccurate because no allowance is made for multiple testing, and also because the tests are not mutually independent. This paper reviews the Bonferroni approach to controlling the overall error rate in multiple testing and shows how the approach becomes impractical for large correlation tables. The Hotelling/Williams test is introduced for comparing two dependent correlations that share a variable, and numerical constraints for two such correlations are illustrated. References are also given for testing other hypothesized patterns among dependent correlations, and links to dependent correlation software are provided. The methods are illustrated for watershed and stream variables sampled in 23 small agricultural watersheds of the Willamette Valley, Oregon.     

Troubled waters in the Middle East: the process towards the first Regional Water Declaration between Jordan, Palestinian Authority, and Israel

Water disputes in the Middle East are not a new phenomenon. For the first time, however, three parties in the region, Jordan, Israel, and the PLO for the benefit of the Palestinian Authority have concluded a "regional water agreement" within the framework of the Multilateral Peace talks. For the first time, the rationale behind the agreement is being made public by the author, who was the "neutral" facilitator of the negotiations. The article discusses some of the main elements, including issues related to water scarcity as a driving force of conflicts; application of a "track-two diplomatic" approach; some lessons learned; as well as some ethical questions related to international negotiation.     

IMPLICATIONS OF C.A.R.E. VS. SOUTHVIEW FARM ON THE U.S. LIVESTOCK AND POULTRY INDUSTRY1

ABSTRACT: On May 19, 1993, a jury in the U.S. District Court for the Western District of New York found Southview Farm and Richard H. Popp guilty of violating the Clean Water Act on five occasions. The violations were the result of storm water runoff from a site used for disposal of dairy cattle manure from an unpermitted concentrated animal feeding operation. The presiding District Court judge later dismissed the jury verdict, and subsequently a U.S. Court of Appeals for the Second Circuit reversed the dismissal. The Court of Appeals concluded that the discharges were not exempt as agricultural storm water discharges, and that the manure spreaders involved were point sources. Because the use of animal manures in crop production activities will result, unavoidably, in the discharge of some pollutants to adjacent surface waters, a rational and universally applicable basis is needed to determine when such discharges are point versus nonpoint source. Current statutes and regulations do not delineate clearly such a boundary. To address this lack of specificity, I propose that application rates be based on recommended crop nutrient needs.     

The influence of degree of substitution on blend miscibility and biodegradation of cellulose acetate blends

In this account, we report our findings on blends of cellulose acetate having a degree of substitution (DS) of 2.49 (CA2.5) with a cellulose acetate having a DS of 2.06 (CA2.0). This blend system was examined over the composition range of 0–100% CA2.0 employing both solvent casting of films (no plasticizer) and thermal processing (melt-compressed films and injection molding) using poly(ethylene glycol) as a common plasticizer. All thermally processed blends were optically clear and showed no loss in optical quality after storage for several months. Thermal analysis and measurement of physical properties indicate that blends in the middle composition range are partially miscible, while those at the ends of the composition range are miscible. We suggest that the miscibility of these cellulose acetate blends is influenced primarily by the monomer composition of the copolymers. Bench-scale simulated municipal composting confirmed the biodestructability of these blends and indicated that incorporation of a plasticizer accelerated the composting rates of the blends.In vitro aerobic biodegradation testing involving radiochemical labeling conclusively demonstrated that both the lower DS CA2.0 and the plasticizer significantly enhanced the biodegradation of the more highly substituted CA2.5.While this work was in progress, Robert Gardner was struck with cancer and died on June 6, 1995. This paper is dedicated to his memory and to his contributions as a friend and colleague.     

Evaluation of the california environmental quality act

The California Environmental Quality Act (CEQA) has evolved from a mini-NEPA, first enacted in 1970, into a procedural act that affects the approval process of all large developments in California. In 1990, California local governments produced over 1600 environmental impact reports and 30,000 initial studies under CEQA. Because of its widespread use, CEQA has periodically drawn the attention of the state legislature, most recently in 1993, when over 60 CEQA reform bills were introduced. This paper describes the CEQA process and evaluates its success at meeting its explicit and implicit goals. The research includes a statewide survey of CEQA practice, sent to the planning departments of all 513 local governments in California in 1991. Survey respondents agreed that CEQA helps in evaluating environmental impacts, reducing impacts, informing the public, and coordinating public agency review. It is effective in reducing the environmental impacts of individual projects, but is not as effective in improving environmental quality on an areawide scale. This research concludes that CEQA has led to positive outcomes and is not as deeply flawed as many of its critics claim. Still, CEQA as currently designed may not be the optimal vehicle for ensuring environmental quality.     

Ecosystem management to achieve ecological sustainability: The case of South Florida

The ecosystems of South Florida are unique in the world. The defining features of the natural Everglades (large spatial scale, temporal patterns of water storage and sheetflow, and low nutrient levels) historically allowed a mosaic of habitats with characteristic animals. Massive hydrological alterations have halved the Everglades, and ecological sustainability requires fundamental changes in management.The US Man and the Biosphere Human-Dominated Systems Directorate is conducting a case study of South Florida using ecosystem management as a framework for exploring options for mutually dependent sustainability of society and the environment. A new methodology was developed to specify sustainability goals, characterize human factors affecting the ecosystem, and conduct scenario/consequence analyses to examine ecological and societal implications. South Florida has sufficient water for urban, agricultural, and ecological needs, but most water drains to the sea through the system of canals; thus, the issue is not competition for resources but storage and management of water. The goal is to reestablish the natural system for water quantity, timing, and distribution over a sufficient area to restore the essence of the Everglades.The societal sustainability in the Everglades Agricultural Area (EAA) is at risk because of soil degradation, vulnerability of sugar price supports, policies affecting Cuban sugar imports, and political/economic forces aligned against sugar production. One scenario suggested using the EAA for water storage while under private sugar production, thereby linking sustainability of the ecological system with societal sustainability. Further analyses are needed, but the US MAB project suggests achieving ecological sustainability consistent with societal sustainability may be feasible.