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。     

MEASURED AND PREDICTED VELOCITY AND LONGITUDINAL DISPERSION AT STEAI)Y AND UNSTEADY FLOW,COLORADO RIVER,GLEN CANYON DAM TO LAKE MEAD1

ABSTRACT: The effect of unsteadiness of dam releases on velocity and longitudinal dispersion of flow was evaluated by injecting a fluorescent dye into the Colorado River below Glen Canyon Dam and sampling for dye concentration at selected sites downstream. Measurements of a 26-kilometer reach of Glen Canyon, just below Glen Canyon Dam, were made at nearly steady dam releases of 139, 425, and 651 cubic meters per second. Measurements of a 380-kilometer reach of Grand Canyon were made at steady releases of 425 cubic meters per second and at unsteady releases with a daily mean of about 425 cubic meters per second. In Glen Canyon, average flow velocity through the study reach increased directly with discharge, but dispersion was greatest at the lowest of the three flows measured. In Grand Canyon, average flow velocity varied slightly from subreach to subreach at both steady and unsteady flow but was not significantly different at steady and unsteady flow over the entire study reach. Also, longitudinal dispersion was not significantly different during steady and unsteady flow. Long tails on the time-concentration curves at a site, characteristic of most rivers but not predicted by the one-dimensional theory, were not found in this study. Absence of tails on the curves shows that, at the measured flows, the eddies that are characteristic of the Grand Canyon reach do not trap water for a significant length of time. Data from the measurements were used to calibrate a one-dimensional flow model and a solute-transport model. The combined set of calibrated flow and solute-transport models was then used to predict velocity and dispersion at potential dam-release patterns.     

SOCIAL IMPLICATIONS OF SEVERE SUSTAINED DROUGHT CASE STUDIES IN CALIFORNIA AND COLORADO1

ABSTRACT: Survey data collected in the San Joaquin Valley of southern California and the Grand Valley of western Colorado reveal that residents of both areas believe that a severe sustained drought is likely to occur within the next 20–25 years and that their communities would be seriously impacted by such an event. Although a severe sustained drought affecting the Colorado River Basin would cause major economic and social disruptions in these and other communities, residents express little support for water management alternatives that would require significant shifts in economic development activities or in water use and allocation patterns. In particular, residents of these areas express little support for strategies such as construction and growth moratoriums, mandatory water conservation programs, water transfers from low-to high-population areas, water marketing, or reallocations of water from agricultural to municipal/industrial uses. This rejection of water management strategies that would require a departure from “business as usual” with respect to water use and allocations severely restricts the capacity of these and similar communities to respond effectively should a severe sustained drought occur.     

UNCERTAINTY ANALYSIS OF BMP EFFECTWENESS FOR CONTROLLING NITROGEN FROM URBAN NONPOINT SOURCES1

ABSTRACT: The effectiveness of urban Best Management Practices (BMPs) in achieving the No-Net-Increase Policy (NNTP), a policy designed to limit nonpoint nitrogen loading to Long Island Sound (US), is analyzed. A unit loading model is used to simulate annual nitrogen exported from the Norwalk River watershed (Connecticut) under current and future conditions. A probabilistic uncertainty analysis is used to incorporate uncertainty in nitrogen export coefficients and BMP nitrogen removal effectiveness. The inclusion of uncertainty in BMP effectiveness and nitrogen export coefficients implies that additional BMPs, or BMPs with a greater effectiveness in nitrogen removal, will be required to achieve the NNIP. Even though including uncertainty leads to an increase in BMP implementation rates or BMP effectiveness, this type of analysis provides the decision maker with a more realistic assessment of the likelihood that implementing BMPs as a management strategy will be successful. Monte Carlo simulation results indicate that applying BMPs to new urban developments alone will not be sufficient to achieve the NNIP since BMPs are not 100 percent effective in removing the increase in nitrogen caused by urbanization. BMPs must also be applied to selected existing urban areas. BMPs with a nitrogen removal effectiveness of 40–60 percent, probably the highest level of removal that can be expected over an entire watershed, must be applied to at least 75 percent of the existing urban area to achieve the NNIP This high rate of application is not likely to be achieved in urbanized watersheds in the LIS watershed; therefore, additional point source control will be necessary to achieve the NNIP     

全面提高成人高校学报质量的思考

针对全国报刊治理整顿后多数学报由内部发行转为正式学报类期刊的新情况,本文从学报业务工作的几个方面对全面提高成人高校学报(以下简称“成高学报”)办刊质量进行了较详细的论述,旨在对成高学报的办刊工作起到一些促进作用。     

Ecotoxicological effects assessment in the Netherlands: Recent developments

In a recently published annex to the National Environmental Policy Plan of the Netherlands (1989), attention was paid to ecotoxicological effects assessment. The proposed procedure was based on the advice of the Health Council of the Netherlands (1989) on risk assessment of toxic chemicals for ecosystems. The various extrapolation methods described by the Health Council are critically discussed in this paper. The extrapolation method of Van Straalen and Denneman (1989) is evaluated for eight chemicals and 11 aquatic species. Conclusions are drawn about the quality and quantity of the ecotoxicological data needed for aquatic effects assessment. For the soil—a compartment that is often at risk—ecotoxicological effects assessment is not possible because suitable ecotoxicological test methods still have to be developed.     

教师人文素养修炼的再思考

人文素养是以人文知识、人文态度和人文精神为构成要素的人的素质。教师修炼人文素养,可以促进专业发展,提升师德水平。修炼的途径和方法包括更新理念、广泛阅读、提升人格、健康心理等。     

Assessing Public Participation Techniques for Comfort, Convenience, Satisfaction, and Deliberation

Public participatory techniques have been the focus of a large and growing body of environmental literature. There is some consensus among those who study these techniques that there is a need to develop and implement new techniques that meet certain criteria. These include that the techniques be comfortable, convenient, and satisfying to participants. Authors have also frequently called for the use of deliberative techniques, which allow participants to express and listen to a variety of perspectives regarding the issue at hand. However, the literature on public participation lacks a set of widely applicable evaluation methods to determine whether participants in techniques find them comfortable, convenient, satisfying, or deliberative. This paper reports on the implementation of two different techniques that participants scored fairly high on all of these factors, as well as the scale-based survey questions developed to measure these factors.     

Human impacts on the stream-groundwater exchange zone

Active exchanges of water and dissolved material between the stream and groundwater in many porous sand- and gravel-bed rivers create a dynamic ecotone called the hyporheic zone. Because it lies between two heavily exploited freshwater resources—rivers and groundwater—the hyporheic zone is vulnerable to impacts coming to it through both of these habitats. This review focuses on the direct and indirect effects of human activity on ecosystem functions of the hyporheic zone. River regulation, mining, agriculture, urban, and industrial activities all have the potential to impair interstitial bacterial and invertebrate biota and disrupt the hydrological connections between the hyporheic zone and stream, groundwater, riparian, and floodplain ecosystems. Until recently, our scientific ignorance of hyporheic processes has perhaps excused the inclusion of this ecotone in river management policy. However, this no longer is the case as we become increasingly aware of the central role that the hyporheic zone plays in the maintenance of water quality and as a habitat and refuge for fauna. To fully understand the impacts of human activity on the hyporheic zone, river managers need to work with scientists to conduct long-term studies over large stretches of river. River rehabilitation and protection strategies need to prevent the degradation of linkages between the hyporheic zone and surrounding habitats while ensuring that it remains isolated from toxicants. Strategies that prevent anthropogenic restriction of exchanges may include the periodic release of environmental flows to flush silt and reoxygenate sediments, maintenance of riparian buffers, effective land use practices, and suitable groundwater and surface water extraction policies.     

A COST‐BENEFIT ANALYSIS OF WATER QUALITY PROTECTION IN THE CATAWBA BASIN1

ABSTRACT: The primary objective of this study was to perform a cost‐benefit analysis of maintaining the current level of water quality in the Catawba River basin. Economic benefits were estimated using a stated preference survey method designed to value respondents' willingness to pay for a management plan to protect water quality in the Catawba basin over time. From the surveys conducted with 1,085 area residents, we calculated an annual mean willingness to pay of $139 for the management plan, or more than $75.4 million for all taxpayers in the area. Over the five‐year time horizon in which respondents were asked to pay for the management plan, this resulted in a total economic benefit of $340.1 million. The Watershed Analysis Risk Management Framework model was used to estimate the amount of management activities needed to protect the current level of water quality in the basin over time. Based on the model results, the total cost of the management plan was calculated to be $244.8 million over a ten‐year period. The resulting cost‐benefit analysis indicated that the potential benefits of this management plan would outweigh the costs by more than $95 million.