Auditing a flooded quarry prior to marina development

Development of a marina in a flooded brownstone quarry will require construction of a canal to the Connecticut River through an isthmus separating the two systems. An environmental audit over a 16-month period developed quantitative limnological data required by regulatory agencies. The deep quarry basin, protected by high sandstone walls, became strongly stratified in summer. Development of littoral vegetation in the quarry was prevented by the steep sides of the basin. Unusual characteristics of the manmade quarry basin, compared to most natural lakes in Connecticut, included a mean depth of 14 m, an intense thermocline, and negative heterograde oxygen profiles with metalimnetic minima. Alkalinity, conductivity, and nutrient levels differed significantly between the quarry and the river. Mean chlorophyll a concentrations in the two systems were similar, but the distribution of phytoplankton classes were quite different. The environmental audit, by comparing physical, chemical, and biological characteristics of the quarry to those of the river, allowed prediction of changes in trophic status when the two systems are joined.     

完善公司治理,强化信息披露--索克斯法案的简介与评点

2002年7月美国通过了关于会计和公司治理一系列重大改革的索克斯法案(SOX Act),该法案以加强公司治理、强化信息披露为核心,主要内容是强化对高级管理人员的监管和防止外部审计失败.本文简单系统地介绍和分析了该法案中重要措施的相关内容和出台的原因,以期对我国当前公司治理和审计业发展有所启迪和帮助.     

浅谈一元线性回归在清洁生产审核中的应用

回归分析法是分析相关因素相互关系的一种数理统计方法,这种方法通常应用在预测分析中,如在市场预测时的产品需求预测,而这种方法亦可用于企业清洁生产审核,通过建立一元回归方程,从而表明消耗-生产之间的关系,并更深入地对绩效进行简单的分析,本文就一元线性回归在企业清洁生产审核中的应用进行了简要论述.     

清洁生产审计废物评估技术方法探讨

清洁生产审计废物评估县企业进行清洁生产审计工作的技术关键，本文提出的评估技术方法的主要内容是，对审计重点进行总物料平衡和水总量平衡的实测。进行废物起因分析和废物排放量分析。利用该技术方法，对化纤印花生产示范实例进行了清洁生产审计评估和分析。     

政府环境审计的经济学理论分析

环境审计是当前政府审计的重要领域。文章根据环境经济学的一般原理分析了环境问题的成因及其经济学特征,探讨了现有体制下政府环境管理的缺陷,并提出依据市场的新的环境经济政策,以此阐明了环境审计的理论依据以及对象内容。     

安全疏散中ICT技术应用研究脉络与热点分析

为了研究ICT技术在安全疏散领域的应用现状、演进和热点,以Web of Science核心数据库中有关ICT技术对安全疏散应用研究的科技文献为研究对象,运用CiteSpace软件对文献研究主题和时空分布、研究演进和科研网络以及研究热点和前沿态势进行分析。研究结果表明:ICT技术对安全疏散应用研究可以划分为低潮期、发展期和爆发期3个阶段,形成了3大科研网络版块;随着ICT技术的发展,刊发相关研究的期刊从综合类向专业类拓展,并从火灾科学、交通科学和心理科学等多学科进行了交叉研究;在不同的发展时期,研究侧重点不尽相同,当前以无线传感网络、建筑疏散和导航系统等领域为研究热点,基于研究成果,提出相关研究热点和前沿等建议。     

Emotional appeal in recruitment advertising and applicant attraction: Unpacking national cultural differences

We investigated the impact of the type of emotional appeal (ego‐focused vs. other‐focused) used in recruiting advertisements on applicant attraction to firms through two experimental studies across three countries (the United States, China, and Singapore). In Study 1, we made a traditional cultural comparison between the United States and China, whose dominant cultural values are characterized by individualism and collectivism, respectively. We found applicants in the United States were more strongly attracted to firms whose recruiting advertisements were based on an ego‐focused emotional appeal, while applicants in China were more attracted to firms that used ads with an other‐focused emotional appeal. Study 2 was conducted in bicultural Singapore. We primed bicultural applicants to be either the individualistic or collectivistic aspect of their cultural heritage. Applicants with individualist priming were attracted to recruiting advertisements with an ego‐focused emotional appeal, whereas applicants with collectivist priming were attracted to advertisements with an other‐focused emotional appeal. In addition, both studies revealed that a job applicant's regulatory focus (promotion vs. prevention) mediated the influence of national culture on the relationship between type of emotional appeal and applicant attraction to firms. Practical implications and suggestions for future research also are discussed. Copyright © 2016 John Wiley & Sons, Ltd.     

浅议建立清洁生产审核内审员制度

阐述了建立内审员制度的必要性与意义.探讨了内审员的工作职能和管理与培训方法,为建立内审员制度提供了参考模式.     

Environmental auditing: Theory and applications

The environmental audit has become a regular part of corporate environmental management in Canada and is also gaining recognition in the public sector. A 1991 survey of 75 private sector companies across Canada revealed that 76% (57/75) had established environmental auditing programs. A similar survey of 19 federal, provincial, and municipal government departments revealed that 11% (2/19) had established such programs. The information gained from environmental audits can be used to facilitate and enhance environmental management from the single facility level to the national and international levels. This paper is divided into two sections: section one examines environmental audits at the facility/company level and discusses environmental audit characteristics, trends, and driving forces not commonly found in the available literature. Important conclusions are: that wherever possible, an action plan to correct the identified problems should be an integral part of an audit, and therefore there should be a close working relationship between auditors, managers, and employees, and that the first audits will generally be more difficult, time consuming, and expensive than subsequent audits. Section two looks at environmental audits in the broader context and discusses the relationship between environmental audits and three other environmental information gathering/analysis tools: environmental impact assessments, state of the environment reports, and new systems of national accounts. The argument is made that the information collected by environmental audits and environmental impact assessments at the facility/company level can be used as the bases for regional and national state of the environment reports and new systems of national accounts.