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。     

Lake Koronia, Greece: Shift from autotrophy to heterotrophy with cultural eutrophication and progressive water-level reduction

Lake Koronia, a Ramsar site, is shallow, polymictic, hypertrophic and until recently was aerially the fourth largest lake in Greece. Although exceeding 5 m in the past, lake depth has declined progressively from 3.8 m in 1980 to < 1 m in 1997, reducing surface area and water volume by 50% and 80%, respectively. Specific conductivityincreased from 1300 μS cm⁻¹ in 1977 to >6000 μS cm⁻¹ in 1991. Increased phosphate concentrations from the late 1970's (8–45 μg L⁻¹) to the late 1990's (100–1000 μg L⁻¹) document that the previously eutrophic system with a limited littoral zone switched to hypertrophy dominated by massive cyanobacteria blooms. Oxygen saturation of the water column increased progressively from about 80% in 1983 to full saturation about 1993, after which it decreased progressively to only 20% saturation in 1997. In spite of cyanobacteria dominance, community metabolism of the lake switched from progressively increasing autotrophy to rapidly advancing heterotrophy associated with progressive water-level reduction leading to fish extirpation in the lake.     

卤水资源开发利用技术述评(续完)

总结并讨论了国内外从卤水中提取钾、镁、锂、硼、溴等资源的分离提取技术,并对其技术的应用范围、优缺点及技术发展趋势进行了述评。     

From Chicago to L.A. and Back Again: A Chicago‐Inspired Quantitative Analysis of Income Distribution in Montreal*

In a recent issue of Urban Geography (2001) , a number of key players in the 1960s and 1970s school of quantitative urban geography (called Chicago II in this article) set out some of the approach's key methodological premises and assessed its influence in the wider arena of urban studies. At about the same time, the 1920s and 1930s Chicago School of urban sociology (called the Chicago School in this article) was being reassessed in France ( Huet 2000 ), and deconstructed in Los Angeles ( Dear 2001 ). In this article, we outline a selection of basic models of urban space proposed by the Chicago School and further elaborated by Chicago II. We then consider certain aspects of three important critiques: humanist/aesthetic, Marxist, and postmodern. We argue that none of these invalidates the Chicago II approach to the study of urban areas, and we demonstrate its resilience and usefulness by way of the empirical example of Montreal. Though the results are of interest in their own right, the principal purpose of the analysis is to illustrate the type of insight that a structured quantitative approach provides and the way this approach rests on a theoretical understanding of processes at work in cities. We conclude by arguing that the humanist and Marxist critiques shed important light upon the possibilities and limits of the Chicago II approach, but that the postmodern claim that the spatial development of urban areas is not structured by at least some general processes is inaccurate.     

Texture and petrology of modern river, beach and shelf sands in a volcanic back-arc setting, northeastern Japan

Abstract The focus in the present study is on characterizing spatial patterns of textural and petrological variabilities, and on evaluating mechanisms influencing the textural and petrological components of modern river, beach and shelf sands in a volcanically active back‐arc tectonic setting. Abashiri Bay and the surrounding area in eastern Hokkaido, Japan, has volcanic source land within a back‐arc region associated with subduction of the Pacific Plate beneath the Okhotsk (North American) Plate. A total of 41 river, beach and shelf sands were obtained for grain‐size and modal composition analyses. Multivariate analytical techniques of hierarchical cluster and principal component analyses were performed on the textural and petrological data for investigating relations among quantitative variables. On the basis of grain‐size data, four sedimentary zones were identified: zone I, palimpsest zone; zone II, relict zone; zone III, modern (proteric) zone; zone IV, coastal sedimentary zone. All sands are feldspatholithic and quartz‐deficient. The framework (quartz, feldspar and rock fragment) modal compositions were also classified into four clusters, A–D. The characteristic components of each cluster are as follows: cluster A, felsic volcanic rock fragments; cluster B, andesitic–basaltic volcanic rock fragments; cluster C, mixed or plagioclase; cluster D, sedimentary rock fragments. Almost all sands in western and central Abashiri Bay belong to cluster A, where the original compositions are influenced by Kutcharo pyroclastic flow deposits. Andesitic–basaltic lava and Neogene volcaniclastic and sedimentary rocks have a major influence on the compositions of shelf sands in eastern Abashiri Bay. The modal compositions are basically controlled by the source lithology. Compositional maturity (percentage of quartz to feldspar and rock fragments; Q/FR%) slightly increased, in order, from river (1.2), zone IV (coastal, 1.7), zone II (relict, 2.2), zone I (palimpsest, 3.6), to zone III (modern proteric, 7.0). Greater maturity in the recycled sediments is indicative of weathering under the sea or abrasion by transportation induced by sea‐level fluctuations, waves, or sea currents. Several controlling factors – (i) source lithological; (ii) mineralogical; (iii) climatic; and (iv) geomorphological controls – might still cause low maturity through all sedimentary zones other than the continental margin sands previously reported.     

The historical Saklei Shuyinj and Chateboi Glacier Dams as triggers for lake outburst cascades in the Karambar Valley, Hindukush

Abstract   Since the mid-nineteenth century, devastating glacier lake outbursts have occurred in the Karambar Valley. The exact source areas of these floods are to date unknown. The present study uses geomorphologic field evidence and interviews of local inhabitants to reconstruct nine potential glacier dams in the Karambar Valley within a horizontal distance of only 40 km. The article focuses on the geomorphologic reconstruction of the highest glacier dams, the Chateboi and Saklei Shuyinj Glaciers. Their lake basins were connected in former times resulting in a complex interfingering of lake sediments, lake terraces and glacial deposits. The outbursts of these lakes could have triggered the drainage of one of the lower ice-dammed lakes (Sokther Rabot, Chillinji, Warghut or Karambar) and therefore initiated an outburst cascade in the upper Karambar Valley. Successive glacier dams are wide spread in the Karakoram, and cascading lakes might have also played a role in other lake outburst scenarios. In the Karambar Valley, even today the Chateboi Glacier blocks the Karambar River over a distance of 4 km and represents a permanent hazard for the villages located downstream.     

Taxonomic composition and seasonality of diatoms in three Dinaric karstic lakes in Croatia

The composition and temporal distribution of planktonic diatoms were studied in three small shallow karstic lakes – Modro Oko, Desne, and Kuti – throughout the seasons in 1994, 1995, 1997, and 1998. Physico-chemical parameters did not differ among the three lakes, except for NO₃ concentrations. Altogether, 137 diatom taxa within 41 genera were found in all three lakes combined. The highest number of taxa belonged to the genera Surirella (13), Navicula (12), andCymbella (9). Most taxa were tychoplanktonic, with true panktonic taxa contributing only 14% of the total. Despite their physical-chemical similarity, the lakes showed differences in the structure and dynamics of their diatom communities. Blooms occurred at different times in each of the lakes, and community similarity (Jaccard index) among all three was low (17.6–29.1%). The highest mean values of surface diatom abundance in Modro Oko (2199 cells L⁻¹), Desne (7900 cells L⁻¹), and Kuti (20690 cells L⁻¹) were not significantly different. Margalef's species richness index did not differ either among the lakes or seasonally. Only five diatom taxa in quantitative samples, and 22 taxa in net-samples, were common to all lakes. The most frequent diatoms were Cyclotella striata (56–93%), Fragilaria ulna (50–67%), and Asterionella formosa (27–83%). The most abundant taxa in Modro Oko, Desne, and Kuti were, respectively, Cymbella sp. 1 (402 cells L⁻¹), Cyclotella striata (3000 cells L⁻¹) and Asterionella formosa (20690 cells L⁻¹). Eighteen taxa were recorded for the first time in Croatia: Amphora commutata, Caloneis amphisbaena var. subsalina, C. silicula var. peisonis, Campylodiscus echeneis, Coscinodiscus lacustris, Denticula elegans, Gyrosigma acuminatum var. lacustre, G. distortum var. parkeri, G. fasciola, Navicula menisculus var. menisculus, N. pusilla, N. helensis, Stauroneis parvula var. prominula, Staurosira construens f. subsalina, Stephanodiscus sp. 1, Surirella gracilis, S. ovalis, and S. striatula. The genus Stephanodiscus was recorded for the first time in Croatia.     

Economic valuation of policies for managing acidity in remote mountain lakes: Examining validity through scope sensitivity testing

No Abstract. .The following two amendments concern the above mentioned article that appeared electronically Online First on June13, 2005 (this issue, pp. 274–291).1. the first name of the author Cooper is Philip (and not Phillip).2. the correct grant reference number is EVK1-CT-1999-00032 (instead of: EVK1-CT-2002-00121).     

WATER QUALITY STUDIES IN MALAYSIAN DISUSED MAN MADE LAKFS FOR SUITABILITY OF AN AQUACULTURE PROJECT

A study has been conducted on the status of water quality in two disused man made lakes, which have potential for cage aquaculture project. This study highlights the quality of water analyzed with reference to various physical - chemical parameters in two selected lakes and their suitability for fish farming. A number of parameters were measured including the amount of NH3 - N, NO3 - N, NO2 - N and total phosphorus while in - situ measurement including DO, pH, temperature, conductivity, TDS and Secchi disk visibility. Beside the physical -chemical of water, the location, morphometry and climate conditions were also investigated. The chemical data analyzed for six months indicated that Lake A and Lake B are characterized by relatively high DO, slightly neutral pH and low TSS. The concentration of NH3 -N and NO2 -N was very low （0. 058 mg/L and 0. 04 mg/L, respectively） and total phosphorus was usually in low concentration and sometimes would seem negligible. Besides, NO3 - N occurred in slightly higher concentration （1.75 mg/L）. Results obtained indicated that the study site has high potentiality for development of inland fisheries practices.     

青藏高原腹地植物碳同位素组成对环境条件的响应

现代植物碳同位素组成是特定环境影响的结果,通过对植物碳同位素组成的研究可以揭示植物生长期环境信息。针对青藏高原腹地高寒草甸~高寒草原过渡区植被碳同位素组成进行研究;该区高山嵩草样δ13C值在-25.63‰~-27.95‰间,平均值-26.63‰;高寒草原区混合样δ13C值于-26.29‰~-27.73‰间,平均值-27.04‰。高山嵩草样δ13C值总体呈现由南东往北西方向正偏趋势,研究区北部高寒草原区混合植物样也呈现出由南向北富重碳同位素趋势。这些变化规律被认为是主要受降水环境影响的结果,而区域内降水条件的展布规律则是受高原夏季风运移方式的控制。对植物δ13C值与地理位置的回归分析表明,该区植被碳同位素组成与地理位置相关,高山嵩草样(r=0.44603,n=29,p<0.05)和混合样(r=0.8112,n=5,p<0.1)均表现出对区域降水环境条件的良好响应。据此,以该区植物δ13C值为背景,进行合理推算,拟定了研究区内干旱区和湿润区界限的位置。