浅析企业经济责任审计的难点与对策

领导干部任期经济责任审计,是审计机关接受干部管理部门委托,依据国家法律、法规,对党政机关、人民团体、事业单位的党政领导干部或企业领导人员任职期间经济责任履行情况进行的监督、评价和鉴证的活动。1986年底,审计署指定下发了《关于开展厂长离任审计工作几个问题的通知》,对厂长(经理)离任审计的范围、内容、程序和要求作了原则规定,为全面开展企业经济责任审计奠定了基础。实践证明,这项工作的开展,对加快企业经济体制改革、维护财经纪律、保证财产安全、强化干部监督、促进廉政建设等都起到了重要作用。同时,经济责任审计也存在一些…     

IMPLEMENTATION OF CLEANER PRODUCTION STRATEGIES TOWARDS A SUSTAINABLE CITY

Rapid urbanization and growing size of cities will have an increasing impact on the global environment in the 21st century. As an engine of urban development to drive economic growth and technological innovations, industry has moved its focus from controlling environmental hazards to stimulating sustainable industrial development throughout the entire product lifecycle. These process- and technology-driven innovations for industrial production are prerequisites for enhancement of urban environment and sustainable development of cities. In this review, problems of environment and resources scarcity associated with rapid urbanization are demonstrated. And, on the basis of expatiations on the concepts and policies of the cleaner production (CP) and other similar initiatives with the goal of preventing pollution at the source and of managing the raw material more efficiently, two different ways to link the practice of cleaner production in industrial sector with performance of urban environment are discussed in detail. Then, the introduction, practice and legislation of CP strategies in China are outlined, and possibility for China to develop CPC (Cleaner Practices for Cities) approaches in the demonstration cities is discussed. Finally, some suggestions on implementation of CPC strategies are put forward.     

Anthropogenic load on the estuarine area of the Northern Dvina River

The results of calculation and analysis of the inflow of dissolved chemical substances to the estuarine area of the Northern Dvina River are considered. Based on the long-term regime hydrochemical information of the State Service of Observation and Monitoring of the Natural Environmental State, the anthropogenic load of dissolved chemical substances on the estuarine area and on the estuarine coastal water is estimated per inflow volumes. The extent of the water environment pollution of the near-delta part of the Northern Dvina River and its delta is estimated. The distribution of pollutant inflow among arms and channels in delta is under consideration.     

Mytilus californianus as an indicator of heavy metals on the northwest coast of Baja California, Mexico.

Samples of Mytilus californianus were analyzed to determine the spatial and temporal distribution of Ag, Al, Cd, Cr, Cu, Mn, Pb and Zn concentrations on the northwest coast of Baja California and to compare the results with levels reported for California, USA. The samples were collected at eight sites from the US-Mexican border to San Quintín, BC (300 km south of the border) in February and July 1982 and 1994. During both years, north-south gradients in the concentration of Ag and Pb were observed, with the highest values close to the US-Mexican border (Ag = 0.60-1.54 and Pb = 0.21-2.89 micrograms g-1) and the lowest in the southern part of the study area (Ag = 0.05-0.10 and Pb = not detectable-0.03 microgram g-1). The Ag and Pb gradients suggest that their distributions are affected by anthropogenic activities close to the US-Mexican border. South-north gradients in the concentration of Cd (minimum = 0.59-2.16 and maximum = 2.61-12.93 micrograms g-1), for both 1982 and 1994, were observed. The geographic annual means of Pb for California (average of six stations along the entire state) were significantly higher than those of this study (average of the eight sampling sites) in 1982 and 1994. Cu in California was significantly greater than that of this study only in 1994. Cluster analyses on all metals indicate three similar geographic zones in 1982 and 1994, suggesting a relative consistency in the processes that determine the spatial variability of the concentration of some metals in M. californianus on the northwest coast of Baja California.     

Chemical signature of intermediate water masses along western Portuguese margin

Although the circulation of intermediate water masses in the eastern North Atlantic remains poorly defined, the presence of fresher intermediate waters, the Sub-Artic (SAIW) and the Antarctic Intermediate Water (AAIW), as well the saline intermediate Mediterranean Water (MW), has been tracked using biogeochemical properties. Here we assess the hydrographic and chemical structures of intermediate waters along the western Portuguese margin by examining the vertical distributions and property-property plots of chemical tracers (oxygen and nutrients). AAIW was traced by low oxygen and high nutrients, while SAIW was recognized by low nutrients. The Mediterranean Water (MW) undercurrent is shown to spread towards the eastern flank of Gorringe bank. Concurrently, the fresher waters gained salt by direct incorporation of MW, while this water was enriched in nutrients on its way northward and westward owing, to a great extent, to the entrainment of an AAIW branch. The distributions of nutrients and apparent oxygen utilization are discussed in terms of regional ocean circulation. Our analysis suggests a circulation pattern of the various intermediate waters along the western Portuguese margin: MW extends all over the area, but its presence is more pronounced around cape St. Vincent; SAIW apparently moves southward, reaching the Gorringe bank region, and AAIW flows northward along the coast and around the bank.     

Expectation Maximization algorithm and its minimal detectable outliers

Minimal Detectable Biases (MDBs) or Minimal Detectable Outliers for the Expectation Maximization (EM) algorithm based on the variance-inflation and the mean-shift model are determined for an example. A Monte Carlo method is applied with no outlier and with one, two and three randomly chosen outliers. The outliers introduced are recovered and the corresponding MDBs are almost independent from the number of outliers. The results are compared to the MDB derived earlier by the author. This MDB approximately agrees with the MDB for one outlier of the EM algorithm. The MDBs for two and three outliers are considerably larger than MDBs of the EM algorithm.     

Changes in the Period of Negative Superhumps of Type SU UMa Dwarf Novae. II. NY Her (2017 and 2020)

Astrophysics - Photometric studies of the type SU UMa dwarf nova NY Her were made during 2017 and 2020 at the Crimean Astrophysical Observatory and at the Sanglokh Observatory over a total of 77...     

Wavelength Dependence of the Orbital Variability of the Eclipsing Nova-Like Object Dw Uma

Results of three-colour VRI CCD photometry are presented obtained during 11 nights in 2001. Twelve new minima timings are derived. The eclipse depth decreases with wavelength, being equal to 1.28, 1.13 and 1.02 for V, R and I, respectively. The instrumental magnitudes and colours are tabulated for the mid-eclipse, out-of-eclipse part and the eclipsed component. The V−R colour of the eclipsed component of emission is by 0.22 mag bluer than that for mid-eclipse, indicating a much higher temperature of the eclipsed region.