现代内部审计营销策略

现代内部审计职业中,内部审计师面临着各种潜在冲突,在组织中的人际环境也很复杂。内部审计有必要借助营销手段,从组织的利益出发,识别、预期各级管理层的管理需求,通过内部审计服务赢得各级管理层的信任和支持,进一步建立各级管理人员甚至所有成员和内部审计师的良好关系,最终形成融洽的内部审计人际环境。内部审计师应设计并执行内部审计营销策略,这些策略包括了解客户对内部审计的看法、对董事会和高级管理层的营销、对整个组织的营销等。     

Exogenous testosterone increases female aggression in the European starling (<Emphasis Type="Italic">Sturnus vulgaris</Emphasis>)

In the European starling, Sturnus vulgaris, optimal mating systems differ between males and females. Males gain from polygyny, whereas monogamy increases female fitness. The cost of polygyny to females lead to intense female–female competition, and it has previously been shown that the intensity of female aggression during the pre-breeding period can predict the realised mating system. The physiological regulation of such female aggression in starlings is not yet known. This study examines the role of testosterone in mediating aggressive behaviours involved in intra-specific reproductive competition in female starlings. Testosterone levels were experimentally elevated with testosterone implants in females during the pre-laying period. To simulate a situation in which an additional female tried to mate with the focal female’s mate, a caged female was presented close to a nest-site to which the male could attract a secondary female. Testosterone was significantly related to several behaviours involved in female–female interactions. Females with testosterone implants spent significantly more time close to the caged female and produced more song bouts than control females. In contrast, male behaviour was unrelated to the experimental status of the mate. Females mated to males that attracted a secondary female were less aggressive towards the caged female than those that remained monogamously mated. The effect of exogenous testosterone in this study indicates that androgens may mediate social behaviours in female starlings during the breeding season.     

Translocation as a Tool for Mitigating Conflict with Leopards in Human‐Dominated Landscapes of India

Abstract: We examined the efficacy of a translocation program in which large numbers of leopards (Panthera pardus fusca) were trapped in human‐dominated landscapes where livestock attacks were common and human attacks rare and released into adjoining forested areas in an attempt to reduce leopard presence and mitigate conflicts at the capture site. In the year starting in February of 2001, 29 leopards were captured in the human‐dominated rural landscape of the Junnar region (4275 km², 185 people/km²), Maharashtra, India, and released an average of 39.5 km away in adjoining forests. Eleven leopards were also relocated to the same forests from other districts. Prior to the large‐scale translocation program, an average of four leopard attacks on humans occurred each year between 1993 and 2001. After the translocation program was initiated, the average increased substantially to 17 attacks. Linear and logistic models showed that attack frequency increased in Junnar following nearby releases of leopards and decreased when leopards were removed for releases far away; that attacks became more lethal when the number of leopards introduced from other districts increased; and that attacks were most likely to occur in the regions where the largest number of leopards had been introduced from other areas. These results suggest that leopards did not stay at the release sites and that translocation induced attacks on people. Potential explanations for these results include increased aggression induced by stress of the translocation process, movement through unfamiliar human‐dominated landscapes following release, and loss of fear of humans due to familiarity with humans acquired during captivity. Our results show that reactive solutions to attacks on humans by leopards, such as translocation, could in fact increase human–leopard conflict. Measures to reduce human–carnivore conflicts may include more effective compensation procedures to pay livestock owners for the loss of animals to predation by carnivores, providing better methods of protection for livestock, and encouraging greater social acceptance of the presence of carnivores in human‐dominated landscapes.     

The issue of sustainability and disclosure. A case study of selective garbage collection by the Urban Cleaning Service of the city of Rio de Janeiro, Brazil - COMLURB

The Urban Cleaning Company of the City of Rio de Janeiro - COMLURB launched the Recycling Separation Center Project (Projeto Central de Separação de Recicláveis or CSR) in 2003. The objectives of the project were the adequate disposal of solid urban waste as well as the generation of employment and income. The COMLURB Project had economic, environmental and social facets, and the researchers sought to establish whether COMLURB had prepared reports that would enable evaluation of the investment made and the results obtained. In particular, the researchers sought to establish whether COMLURB financial statements set out the results of actions inherent to the CSR. We concluded from our analysis of the Project that the three elements of sustainability (social, environmental and economic), despite being fully present, were not adequately demonstrated. This study therefore proposes a model report with a view to enabling various information users to evaluate the results of the CSR Project.     

Conflicts and security in integrated water resources management

Water sector reforms based on the concept of Integrated Water Resources Management (IWRM) are criticized for not considering context, local realities or legitimacy during the implementation of water sector reforms. Universal remedies of IWRM can thus lead to resistance, conflicts and ultimately failures of interventions. This paper examines how conflicts and disharmony can be addressed by IWRM's instruments. It conceptualizes institutional security as a highly relevant issue to be addressed during water management interventions. Further, the paper advocates a reform of the holistic concept of IWRM to incorporate ‘peace and security’ as a new pillar of water management based on a broad understanding of societal goals that are embedded in the principles of good governance and sustainable development. It also reviews recent criticism of and debates in IWRM and explains the advantages of expanding the normative idea behind it.     

MONTANA'S EXPERIENCE IN RESERVING YELLOWSTONE RIVER WATER FOR INSTREAM BENEFICIAL USES - LEGAL FRAMEWORK1

ABSTRACT: The Yellowstone River historically has produced an ample supply of high quality water which is widely used for irrigation, municipal and industrial purposes, recreation, and fish and wildlife. Recently, energy companies have attempted to obtain water rights in the Yellowstone basin for energy conversion facilities in coal-rich southeastern Montana. Existing users fear that energy diversions will impair their rights, preclude expansion of present beneficial users, degrade water quality, and adversely effect fish and aquatic life. In response to these concerns, the Montana Legislature enacted several laws to regulate water appropriations in the Yellowstone River basin, including means by which state and federal agencies could apply for reservations of water for future beneficial uses. Thereafter, both the Montana Fish and Game Commission and the State Water Quality Bureau formally requested relatively large instream flows to protect fish and wildlife and to maintain water quality. This paper describes Montana's experience through December of 1977 with the administration of water in the Yellowstone basin under these laws; emphasis is placed on the major requests for instream flows. The final resolution of the reservation applications, and the related ramifications, will be discussed in a future paper.     

Women, Health and Humanitarian Aid in Conflict

The burden of political conflict on civilian populations has increased significantly over the last few decades. Increasingly, the provision of resources and services to these populations is coming under scrutiny; we highlight here the limited attention to gender in their provision. Women and men have different exposures to situations that affect health and access to health-care and have differential power to influence decisions regarding the provision of health services. We argue that the role of women in planning is central to the provision of effective, efficient and sensitive health-care to conflict-affected populations.     

JUDICIAL RESOLUTION OF TRANSBOUNDARY WATER CONFLICTS 1

ABSTRACT: Transboundary water conflicts occur under four circumstances. Because water is mobile, more than one political unit or owner has power to use water as it sequentially moves through the hydrologic cycle. Even when water doesn't move, jurisdictional conflicts occur because multiple political units regulate water simultaneously. When a river is a boundar uncertainty of ownership or jurisdiction occurs as the river shifts its course through natural processes. Lastly, limitations on who may use water may be imposed by export bans or more indirect measures like taxation. Legal solutions to transboundary conflicts are limited to litigation, legislation, and negotiated agreements. This paper examines the judicial solution.     

From mute to reflective: changing governmentality in St Petersburg and the priorities of Russian environmental planning

This paper analyses, by using a constructivist methodology, how sustainability is perceived by Russian urban and regional planners and how environmental planning is understood on a discursive level. The planning discourse, which was reconstructed primarily with the help of 14 thematic interviews undertaken in St Petersburg, is positioned on the axes of the triangle of planning contradictions. The analysis shows that the promoted planning paradigm – the interpretations about the priorities of environmental planning – stem from the expert-centred approach of the Soviet era, and poorly suits the changing governmentality of St Petersburg. Due to regime changes, a significant step from a mute to a reflective governmentality was taken in St Petersburg, but the professional planning discourse is in conflict with this context reality and prohibits a more sustainable planning standpoint from developing.     

INTEGRATED WATER RESOURCES MANAGEMENT WHO SHOULD LEAD,WHO SHOULD PAY?1

ABSTRACT: Improving water management to meet future global needs will certainly require technical advances, but the main challenge is to integrate the viewpoints of diverse societal interests into decisions about allocation of water resources. The integration cannot be done solely by the market because it requires a balancing among interests which do not respond well to market forces, nor by the state alone because of institutional problems. The concept of “integrated water resources management” has been developed to provide the framework for the required balancing of interests, and, like similar concepts in industries other than water, it has a dual purpose - to link stakeholders and apply best practices to management actions. To clarify the process of integrated water management, the paper focuses on two questions: who should lead integrated water resources management and who should pay for it? Several examples are given to illustrate a range of situations. The paper concludes with a call to improve paradigms of integrated water management, a proposition that water organizations should accept and budget for their external responsibilities as well as their direct missions, affirmation of the need for state and federal agencies to be involved with local interests, a call for better scientific and public information, and identification of the need for continued work to improve the process of integrated water management.