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111.
112.
高校内部审计存在的问题与对策的初步探讨 总被引:1,自引:0,他引:1
田静敏 《中国环境管理干部学院学报》2004,14(2):107-109
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。 相似文献
113.
The Ethical Contract as a Tool in Organic Animal Husbandry 总被引:1,自引:3,他引:1
Vonne Lund Raymond Anthony Helena Röcklinsberg 《Journal of Agricultural and Environmental Ethics》2004,17(1):23-49
This article explores what an ethicfor organic animal husbandry might look like,departing from the assumption that organicfarming is substantially based in ecocentricethics. We argue that farm animals arenecessary functional partners in sustainableagroecosystems. This opens up additional waysto argue for their moral standing. We suggestan ethical contract to be used as acomplementary to the ecocentric framework. Weexpound the content of the contract and end bysuggesting how to apply this contract inpractice. The contract enjoins us to share thewealth created in the agroecosystem (by ourjoint contributions) by enjoining us to carefor the welfare and needs of the individualanimal, and to protect them from exploitation(just as human co-workers should not beexploited). The contract makes promoting goodanimal welfare a necessary condition forbenefiting farm animals. Animals for their partare guaranteed coverage under the contract solong as they continue to contribute to thesystem with products and services. 相似文献
114.
如何实现广播电视网节目内容的自动审计已成为目前广播电视网网络安全所面临的问题。笔者首先分析了目前有线电视网节目内容的审计,大多基于人工,不仅费时费力,且与先进的现代电视技术极不相匹配,接着对图像内容过滤的关键技术进行了分析,并用反差、能量、熵、相关4个特征量表示纹理特征,在此基础上用交互的动态规划法来进行图像对象分割然后利用相似度描述两个特征量的相似程度,最后以对黄色内容识别为实例,通过提取图像的纹理特征与定义好的特征库相匹配,监控包含不良人体图像信息的视频,实现对有线电视网节目内容的自动审计。 相似文献
115.
分析了当前安全生产管理现状,对林业生产经营单位安全生产管理创新进行探讨,旨在进一步提高安全管理水平。 相似文献
116.
吴建敏 《中国安全生产科学技术》2005,1(6):99-102
选矿拜耳法生产氧化铝是典型的冶金化工过程,涉及到了多种危险有害因素.本文通过对国内现役选矿拜耳法氧化铝生产装置进行调研,同时结合国内外其他涉及氧化铝生产厂家的情况,分析并指出了生产过程中可能出现的危险有害因素,进而提出了相应对策措施,可为企业消除事故隐患实现安全生产提供保障. 相似文献
117.
从地域优势、农产品特征、生态条件等方面,论述了新疆发展有机食品生产的适宜性和重要意义.认为新疆发展有机食品生产可以利用得天独厚的气候、水土等自然资源,以及工业污染环境影响较小的有利条件,保护和改善农村生态环境,充分发挥独特的农产品资源优势,提高农产品附加值,变资源优势为经济优势,并结合新疆区情,从多方面提出了新疆发展有机食品的思路和措施. 相似文献
118.
清洁生产纳入环境影响评价的意义 总被引:2,自引:0,他引:2
当前的环境影响评价在某种程度上更侧重于环境的末端治理,无法将污染控制与生产过程控制密切结合,资源和能源不能在生产过程中得到充分利用.而清洁生产在这方面却有着独特的特点和优势.根据清洁生产与环境影响评价的内在联系,尽快地将清洁生产纳入环境影响评价是具有重要意义的,清洁生产应该成为环境影响评价报告撰写中的重要内容. 相似文献
119.
Environmental Auditing and the Role of the Accountancy Profession: A Literature Review 总被引:3,自引:0,他引:3
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. 相似文献
120.
Kwanyong Lee Phrompol Chantrasakdakul Daegi Kim Mingeun Kong Ki Young Park 《Waste management (New York, N.Y.)》2014,34(6):1035-1040
The filamentous alga Hydrodictyon reticulatum harvested from a bench-scale wastewater treatment pond was used to evaluate biogas production after ultrasound pretreatment. The effects of ultrasound pretreatment at a range of 10–5000 J/mL were tested with harvested H. reticulatum. Cell disruption by ultrasound was successful and showed a higher degree of disintegration at a higher applied energy. The range of 10–5000 J/mL ultrasound was able to disintegrated H. reticulatum and the soluble COD was increased from 250 mg/L to 1000 mg/L at 2500 J/mL. The disintegrated algal biomass was digested for biogas production in batch experiments. Both cumulative gas generation and volatile solids reduction data were obtained during the digestion. Cell disintegration due to ultrasound pretreatment increased the specific biogas production and degradation rates. Using the ultrasound approach, the specific methane production at a dose of 40 J/mL increased up to 384 mL/g-VS fed that was 2.3 times higher than the untreated sample. For disintegrated samples, the volatile solids reduction was greater with increased energy input, and the degradation increased slightly to 67% at a dose of 50 J/mL. The results also indicate that disintegration of the algal cells is the essential step for efficient anaerobic digestion of algal biomass. 相似文献