Auditing non-hazardous wastes from golf course operations: moving from a waste to a sustainability framework

This paper provides non-hazardous solid waste audit procedures and bench mark audit data for golf courses (GCs). The paper also demonstrates the narrow scope of solid waste audit data, and the need to move towards a broader auditing scope such as that contained in sustainability auditing frameworks. A case study of Clear Lake Golf Course, located in southwestern Manitoba, Canada was completed. Annual waste generation rates at the GC were estimated to be 46.2 tonnes/year with 83% of this material compostable. Grass clipping material generated from the putting greens accounted for 79% of the waste stream. The GC achieved a solid waste diversion rate of 81% (waste generated not destined for landfill per total waste material generated). A future, realistic target of 97% diversion was also identified. The 7 day audit period was found to be unsuitable for estimating grass clipping generation rates. Implementation of a broader sustainability framework for future audits will harmonize many existing management functions such as solid waste auditing, waste characterizations, pollution prevention, green procurement, customer satisfaction, and the efficiency of the operations.     

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。     

在环境保护中开展环境审计的重要作用

工业革命把人类推向工业文明,工业文明刺激人类对资源的无限需求,创造出大量消耗资源、严重污染环境的生产方式,产生了大量的环境污染和生态危机。于是,提高环境质量、开展环境保护、保证经济发展的可持续性的呼声越来越高。环境审计作为环境保护的一种有力工具,在当代经济活动中会越来越发挥其重要作用。本文就环境审计的有关问题作一阐述,以其推动环境审计在我国的发展。     

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.     

实验室质量管理体系内部审核的策划

在实施GBT15481-2000(idtISOIEC17025:1999)标准《检测和校准实验室能力的通用要求》的过程中,通过实验室质量管理体系内部审核的实践与系统分析,识别出内部审核策划阶段的关键环节,提出审核范围确定、审核计划和抽样方案制订的技术方法,为有序高效地实施内部审核提供了行动指南。     

化工企业如何搞好清洁生产

阐述了本企业加强清洁生产宣传教育,提高全员清洁生产意识、建立清洁生产组织机构、明确各部门职民任务、开展清洁生产审计、实施清洁生产方案及推进清洁生产等具体做法。     

新疆某油田企业两轮清洁生产审核效益分析

新疆某油田企业于2007年进行了第一轮清洁生产审核工作,确定了清洁生产方案14项,其中无／低费方案9项,中／高费方案5项,产生的直接、间接经济效益总计为4057．27万元／a。该企业于2011年完成了第二轮清洁生产审核,确定了清洁生产方案14项,其中无／低费方案6项,中／高费方案8项,总计清洁生产方案产生经济效益1954．142万元／a。通过两轮清洁生产审核工作,企业产生了较好的经济效益与环境效益。     

中美固定源烟气排放连续监测系统对比浅析

简述了我国烟气排放连续监测系统(CEMS)概况;介绍了美国CEMS体系及先进的管理经验,并从CEMS运营责任主体、管理依据、审核与管理模式以及数据应用等方面对中美CEMS体系进行了对比分析,在此基础上,提出了我国CEMS存在的问题和相应的对策建议.     

The environmental audit. II. Application to stream network design

The planning and execution of water quality management programs requires careful collection and analysis of data coupled with a systematic review and analysis of programmatic success. The environmental audit is a tool which facilitates improved water quality planning and management. This article demonstrates the utility of the environmental audit by reviewing portions of a comprehensive review of the water quality management program for the state of Idaho. The audit is a tool which forces careful design of a sampling program before data are collected. In the audit approach, program objectives are clearly stated prior to initiation of sampling. Stated objectives are also evaluated regularly to identify tension points, that is, conflicts between expectations and reality. In the example taken from Idaho, a management review team followed a directive to redesign the water quality monitoring program. We present a summary of the redesign as proposed by that team, to illustrate the results of a typical review of monitoring programs. That summary is followed by an example of how the proposed program would differ if the audit approach had been used. The two approaches offered both coincident and conflicting recommendations. Management review team and audit recommendations for lake sampling programs were similar even though a different process was used to develop the recommendations. The most striking contrast between the two results lies in the review team's approach to the problem. The directives followed, and the team's responses, concentrate on tools, such as increasing biological monitoring or reliance on monthly BWMP stations. In contrast, the audit results stress addressing management questions for which clear objectives have been stated, depending on specific tools only as needed to meet stated objectives. Although the audit does integrate externalities in its structure, it is little affected by economic or political influences. A major strength of the audit approach is its ability to provide defensible data for management decision making.