谈现代企业制度下的内部审计

现代企业必须建立严密的、完善的控制系统，严格的、科学的管理制度，有效的、畅通的运行机制，才能保证经营目标的实现。内部审计可以及时发现经营管理中的薄弱环节和存在的漏洞，及时、准确提醒企业决策者采取措施加以改进，有利于企业不断发展壮大。     

21世纪中国地质灾害防治形势与减灾战略思考

文章论述了21世纪中国地质灾害减灾面临的形势是既存在许多有利条件又存在多方面困难而面临严重挑战。提出21世纪地质灾害减灾战略：1．建立地质灾害防治安全维护体系；2．优先安排西部地区地质灾害防治工程，实施地质灾害风险管理；3．建立矿山地质灾害防治监督管理体系；4．城市地质灾害防治与土地利用相结合；5．加强我国地质环境监测与网站建设；6．针对地质灾害区域分布规律，采取分区减灾对策；7．加大地质灾害防治投入力度。     

Toxic Cyanobacteria in Greek Freshwaters, 1987—2000: Occurrence,Toxicity, and Impacts in the Mediterranean Region

In a survey in Greece from 1987 to 2000 hepatotoxic cyanobacterial blooms were observed in 9 out of 33 freshwaters. Microcystins (MCYSTs) were detected by HPLC in 7 of these lakes, and the total MCYST concentration per scum dry weight ranged from 50.3 to 1638 ± 464 μg g^—1. Cyanobacterial genera (Microcystis, Anabaena, Anabaenopsis, Aphanizomenon, Cylindrospermopsis) with known toxin producing taxa were present in 31 freshwaters. From our data and a review of the literature, it would appear that Mediterranean countries are more likely 1) to have toxic cyanobacterial blooms consisting of Microcystis spp. and 2) to have higher intracellular MCYST concentrations. A case study in Lake Kastoria is used to highlight seasonal patterns of cyanobacterial and MCYST‐LR occurrence and to assess cyanotoxin risk. Cyanobacterial biovolume was high (> 11 μL L^—1) throughout the year and was in excess of Guidance Level 2 (10 μL L^—1) proposed by WHO for recreational waters and Alert Level 2 for drinking water. Further, surface water samples from April to November exceeded Guidance Level 3, with the potential for acute cyanobacterial poisoning. Intracellular MCYST‐LR concentrations (max 3186 μg L^—1) exceeded the WHO guideline for drinking water (1 μg L^—1) from September to November with a high risk of adverse health effects. Preliminary evidence indicates that in 3 lakes microcystins are accumulated in some aquatic organisms. Generally, a high risk level can be deduced from the data for the Mediterranean region.     

MapInfo在矿山生产勘探管理中应用的探讨

根据MapInfo在其它领域应用的原理，利用其包含图形信息对象的数据表是图形和数据之间有机结合的概念，从矿山生产勘探的管理特点出发，论述MapInfo在矿山生产勘探过程中对勘探资料图和储量计算表的对应管理，探讨了矿山生产勘探的管理过程数字化的一种新方法。     

库区塌岸空间信息管理系统构建

以ArcGIS为平台，扩展其专业功能，建立一套集库区塌岸预测与防治有关的基本信息采集、信息管理、预测评价，以及塌岸防治工程决策于一体的“库区塌岸信息管理系统及防治决策支持系统”。建立起库区各数据库和各库岸段的塌岸模式数据库，结合典型塌岸防治实例、专家经验、专家知识，建立塌岸防治决策支持系统，为库区塌岸防治工程的宏观决策提供技术支撑，同时也可对重大灾情进行及时预警预报提供数据支撑。     

A Numerical Study on Coastal Defence at Chennai and Related Management Strategies

Chennai coast, right from the inception of Madras harbourin the year 1876, has been experiencinghostile conditions such as (i) coastal erosion, (ii) sandbar formation at the entrance to inlets, (iii) sea water ingression and (iv) change insea bed elevation, etc. In addition, construction of a new satellite harbour, about18 km north of Madras harbour has produced a negative impact on the delicatecoastal features such as (i) Pulicat lake, (ii) Ennore shoals, etc. Construction ofthis satellite harbour has led to the accumulation of sand south of the southbreakwater of the harbour and its accelerated growth is of concern to an inletlocated 2.6~km south of the harbour. `Coastal erosion', a perennial problemassociated with north Chennai sea front for the past 100 years has been addressedin this paper. The paper discusses on a long term solution and details of themethodologies to be adopted for effective management of the coast. Thesolution presented in this paper is based on numerical model study consideringthe nearshore currents and wave induced sediment transports.     

Wildlife management and land reform in southeastern Zimbabwe: a compatible pairing or a contradiction in terms?

This paper examines the melding of two discourses in southeastern Zimbabwe: land reform and wildlife management. The former seeks to redistribute large, ‘under-utilized’ landholdings to smallholders whilst the latter needs extensive land holdings to be viable. These two discourses are rooted in very different models of development. The land reform exercise emphasizes direct redistribution, equity and land for crops; whilst the wildlife management discourse tends to stress maximizing foreign exchange earnings, encouraging public-private partnerships and trickle down. Yet there has been a recent flurry of interest in the development of ‘wildlife models’ for land reform which would combine the two. This paper investigates whether the competing discourses about land for smallholders and wildlife-based land reform are compatible or can be successfully reconciled. It traces the ways they have come together in Zimbabwe’s southeast lowveld and examines the ‘science’ and politics underlying their melding. Finally it explores the potential implications for rural people’s livelihoods of this development. It concludes that land reform and wildlife management can be reconciled, but probably not in a particularly equitable way: it is more likely to provide an opening for an equitable land reform agenda to be usurped by local and non-local elites with wildlife interests.     

The environmental planning and management approach towards the development and management of the Osun natural spring project,Ibadan, Nigeria

There is a general shortage of potable water in Nigeria, partly through the lack of natural provision and partly because of rapid urban growth that has largely been unplanned. The paper describes the recent redevelopment of a public water facility in a run-down area of Ibadan which is part of the Sustainable Ibadan Project. Despite funding from national and international bodies, the development is strongly based at community level. The local inhabitants feel they have control over their own water supply through their representatives on the various planning and managing committees. This aims to reduce vandalism and to increase pride and involvement in the community. The project is a pilot for other projects around Ibadan, some of which have begun and others are being planned. This paper describes the administrative structures and management principles that have been employed. It forcefully advocates community-based planning and management which respects both the environment and the water-users, and involves a major “bottom-up” element. This revised version was published online in July 2006 with corrections to the Cover Date.     

Proposal of a National Mitigation Strategy Against Earthquakes in Turkey

While laboratory and analytical studies can provide valuable information about earthquake hazard mitigation, the most effective educator is the impact of a full-scale earthquake on a full-scale city. The recent earthquakes in Turkey showed that the governmental as well as individual attitudes towards earthquakes did not represent proportionate responses to the risk levels concerned. Turkey had weaknesses in preparing, planning, mitigating and responding to disasters in spite of the known seismic vulnerability of the country. Many steps have been taken after 1999 earthquakes in Turkey, however, the preparations largely concentrate on the response and recovery phases and a fundamental step to reform the current disaster management system and steps to rehabilitate the vulnerable building stock has not been undertaken until today. This would involve changing the present laws and regulations and de-centralising the disaster management system. The aim of this paper is to propose a national mitigation strategy for Turkey for a time-frame of 10 years. The model proposed is a very comprehensive model for earthquake risk reduction in Turkey and within this context, the legislative and technical aspects of mitigation will be discussed in detail. Strategies for mitigating and retrofitting the existing building stock will also be proposed.     

A macroscale analysis of coastal steepening around the coast of England and Wales

Coastal steepening potentially presents an array of management issues in the form of financial implications of sea defence degradation, increased risk posed to the hinterland as wave attenuation is reduced, 'coastal squeeze' and statutory requirements in the light of the Habitats Directive. The extent to which coastal steepening has occurred throughout England and Wales has been investigated through use of a GIS and dataset based on historical Ordnance Survey map information. Data were collected along 1084 selected profile lines, positioned so as to be geomorphologically representative of the coast. Features recorded from each map year included the positions of mean high water (MHW) and mean low water (MLW), the relative movements of which infer changing intertidal gradients. The results presented in this paper are on a subject and scale not previously published. It is revealed that 61% of the coastline studied has experienced a tendency towards steepening. Of the remainder, 33% has flattened, and 6% has experienced no rotational movement. This tendency towards steepening has been the dominant movement on each of the west, south, and east coasts.