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。     

环境伦理学刍议

本文研究了环境伦理学产生的背景，环境伦理学所具有的特点，环境伦理学研究的内容以及对环境伦理学应用等问题。     

红外光度法测定石油类和动植物油常见问题探讨

根据石油类在波数为2930cm-1、2960 cm-1、3030 cm-1全部或部分谱带处有物征吸收的原理,采用红外光度测油仪和水样絮凝富集技术测定石油类、动植物油。     

Environmental assessment of supercritical water oxidation of sewage sludge

Environmental aspects of using supercritical water oxidation (SCWO) to treat sewage sludge were studied using a life cycle assessment (LCA) methodology. The system studied is the first commercial scale SCWO plant for sewage sludge in the world, treating sludge from the municipal wastewater treatment facility in Harlingen, TX, USA. The environmental impacts were evaluated using three specific environmental attributes: global warming potential (GWP), photo-oxidant creation potential (POCP) and resource depletion; as well as two single point indicators: EPS2000 and EcoIndicator99. The LCA results show that for the described process, gas-fired preheating of the sludge is the major contributor to environmental impacts, and emissions from generating electricity for pumping and for oxygen production are also important. Overall, SCWO processing of undigested sewage sludge is an environmentally attractive technology, particularly when heat is recovered from the process. Energy-conserving measures and recovery of excess oxygen from the SCWO process should be considered for improving the sustainability potential.     

关于发展通化市环保产业的几点思考

在深入调查的基础上本文分析了通化市环保产业的现状和存在的问题,并提出了相应的对策和建议。     

Resource Use Dynamics and Land-Cover Change in Ang Nhai Village and Phou Phanang National Reserve Forest, Lao PDR

This study integrated aerial photographs from 1952, 1981, and 1998, and a satellite image from 2000 with oral histories and socioeconomic surveys to assess changes in forest and land cover in Ang Nhai village, Laos. The study documents the history of resource use and changes in household access to resources in the village. Three distinctive trends were observed in terms of forest and land cover—forest degradation, deforestation, and regeneration. Project results suggest that land and forest cover change dynamically under different circumstances. The case study also points out that integration into the market economy can induce intensification of unused lowland areas, while removing pressures from upland areas previously used for supplementing agricultural production. In addition, the creation of a national reserve forest to restrict local access and forest use was an ineffective tool for regulating encroachment and logging activities.     

Environmental Auditing and the Role of the Accountancy Profession: A Literature Review

This review of the literature on environmental auditing and the potential role of accountants distinguishes between compliance audits and audits of the environmental management system. After an extensive introduction to the concept, this review focuses on the similarities and differences between an environmental audit and a financial statement audit. The general approach to both types of audits is similar, except that environmental audits are largely unregulated. Both audits place an emphasis on the evaluation of control systems, which is an argument in favor of external auditors playing a role in environmental audits. Another argument for including external accountants is their code of ethics. However, these professionals seem to be reluctant to enter the field of environmental auditing. It is argued that this reluctance is because of a lack of generally accepted principles for conducting environmental audits. If external accountants are engaged in environmental auditing, they should be part of multidisciplinary teams that also include scientists and engineers to avoid a too strong focus on procedures. Rather than treating these audits as totally different, it is proposed that there be a move towards integrated, or even universal, audits.     

The challenges of sustainability in mining regions: The coal mining region of Santa Catarina, Brazil

Throughout history, mining communities have invariably found themselves striving for a good quality of life and a long‐term future. In the 21st century, problems of maintaining the economic vitality of mining regions are now compounded by concerns about the biophysical integrity of the local environment. In regions of the world where the economic viability of the resource is marginal and achieving a reasonable quality of life is a daily struggle, sustainable mining may seem to be a dubious prospect at best. Yet the twin imperatives of global political forces and burgeoning environmental concerns are requiring industry, governments and other interests to re‐conceptualize the way in which mining takes place in communities. Although mining itself may not be seen as an industry that contributes to the achievement of environmental objectives, it could — with careful planning — be used as a tool to foster a more sustainable and healthier community. This argument is considered in the context of the coal mining region of Santa Catarina, Brazil.     

安全科学学科建设理论研究

安全科学是一门新兴的大交叉综合学科,为促进安全科学的快速发展,运用科学学思想和知识溯源等方法,从安全学科建设的高度,首先阐述交叉科学的属性、研究层次、交叉形式、知识命名和现有交叉科学研究存在的问题,在此基础上提出了安全科学研究的创新思路、安全科学研究的多视角与分类和安全科学研究成果的多样性特征,最后给出了安全科学新分支创建的实例。研究结果表明:只有了解交叉学科的基础问题,才能理解安全科学的发展,才能快速地创新安全科学。