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。     

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.     

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).     

Food justice youth development: using Photovoice to study urban school food systems*

How do youth learn through participation in efforts to study and change the school food system? Through our participatory youth action research (YPAR) project, we move beyond the “youth as consumer” frame to a food justice youth development (FJYD) approach. We track how a group of youth learned about food and the public policy process through their efforts to transform their own school food systems by conducting a participatory evaluation of farm-to-school efforts in collaboration with university and community partners. We used the Photovoice research method, placing cameras in the hands of young people so that they themselves could document and discuss their concerns and perspectives. The research was designed to gain insight about youths’ knowledge of food, health, and community food systems. Drawing upon the youth group’s insights, we build a framework for building critical consciousness through FJYD.     

Developing an interdisciplinary and cross‐sectoral community of practice in the domain of forests and livelihoods

Although significant resources are being spent researching and fostering the relationship between forests and livelihoods to promote mutually beneficial outcomes, critical gaps in understanding persist. A core reason for such gaps is that researchers, practitioners, and policy makers lack the structured space to interact and collaborate, which is essential for effective, interdisciplinary research, practice, and evaluation. Thus, scientific findings, policy recommendations, and measured outcomes have not always been synthesized into deep, systemic understanding; learning from practice and implementation does not easily find its way into scientific analyses, and science often fails to influence policy. Communities of practice (CofPs) are dynamic sociocultural systems that bring people together to share and create knowledge around a common topic of interest. They offer participants a space and structure within which to develop new, systemic approaches to multidimensional problems on a common theme. Uniquely informed by a systems‐thinking perspective and drawing from the scientific and gray literatures and in‐depth interviews with representatives of established CofPs in the natural resource management and development domain, we argue that a well‐designed and adequately funded CofP can facilitate interdisciplinary and cross‐sectoral relationships and knowledge exchange. Well‐designed CofPs integrate a set of core features and processes to enhance individual, collective, and domain outcomes; they set out an initial but evolving purpose, encourage diverse leadership, and promote collective‐identity development. Funding facilitates effective communication strategies (e.g., in person meetings). We urge our colleagues across sectors and disciplines to take advantage of CofPs to advance the domain of forests and livelihoods.     

State of research on the automation of HAZOP studies

For more than 30 years, multiple research groups have worked on the automation of hazard and operability (HAZOP) studies, or more specifically on the hazard identification process. So far, very few of these approaches have been used in the chemical process industry. Automatic hazard identification is a knowledge-intensive process that demands high standards with regard to the way in which knowledge is stored and made available. There are various suitable approaches to the qualitative modeling of processes and plants, which are the foundation for reasoning systems that are used for the identification of hazards. Additionally, there are quantitative methods that are based on process simulations and can be used to identify potential hazards. The investigation of the state of research demonstrates that there are sophisticated technologies for automated systems that include powerful reasoning techniques. The benefits and shortcomings of existing technologies are discussed with regard to their industrial applicability. Often, the quality of the necessary specific and generic knowledge is not sufficient to detect potential hazardous events and operational malfunctions. Computer-aided HAZOP systems should be integrated with computer-aided design- or process simulation software using common data models based on the digital representation of the process plant. In order to be used by HAZOP practitioners automated systems need to be comprehensive, serve as specialized decision support systems, and be tested and evaluated using round robin tests.     

Solar energy for electricity and fuels

Solar energy conversion into electricity by photovoltaic modules is now a mature technology. We discuss the need for materials and device developments using conventional silicon and other materials, pointing to the need to use scalable materials and to reduce the energy payback time. Storage of solar energy can be achieved using the energy of light to produce a fuel. We discuss how this can be achieved in a direct process mimicking the photosynthetic processes, using synthetic organic, inorganic, or hybrid materials for light collection and catalysis. We also briefly discuss challenges and needs for large-scale implementation of direct solar fuel technologies.