Environmental Auditing and the Role of the Accountancy Profession: A Literature Review

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.     

Herbicide toxicity,selectivity and hormesis of nicosulfuron on 10 Trichogrammatidae (Hymenoptera) species parasitizing Anagasta ( = Ephestia) kuehniella (Lepidoptera: Pyralidae) eggs

Selective agrochemicals including herbicides that do not affect non-target organisms such as natural enemies are important in the integrated pest management (IPM) programs. The aim of this study was to evaluate the herbicide toxicity, selectivity and hormesis of nicosulfuron, recommended for the corn Zea mays L. (Poaceae) crop, on 10 Trichogrammatidae (Hymenoptera) species. A female of each Trichogramma spp. or Trichogrammatoidea annulata De Santis, 1972 was individually placed in plastic test tubes (no choice) with a cardboard containing 45 flour moth Anagasta ( = Ephestia) kuehniella Zeller, 1879 (Lepidoptera: Pyralidae) eggs. Parasitism by these natural enemies was allowed for 48 h and the cardboards were sprayed with the herbicide nicosulfuron at 1.50 L.ha^?1, along with the control (only distilled water). Nicosulfuron reduced the emergence rate of Trichogramma bruni Nagaraja, 1983 females, but increased that of Trichogramma pretiosum Riley, 1879, Trichogramma acacioi Brun, Moraes and Smith, 1984 and T. annulata females. Conversely, this herbicide increased the emergence rate of Trichogramma brasiliensis Ashmead, 1904, T. bruni, Trichogramma galloi Zucchi, 1988 and Trichogramma soaresi Nagaraja, 1983 males and decreased those of T. acacioi, Trichogramma atopovilia Oatman and Platner, 1983 and T. pretiosum males. In addition, nicosulfuron reduced the sex ratio of T. galloi, Trichogramma bennetti Nagaraja and Nagarkatti, 1973 and T. pretiosum and increased that of T. acacioi, T. bruni, T. annulata, Trichogramma demoraesi Nagaraja, 1983, T. soaresi and T. brasiliensis. The herbicide nicosulfuron was “harmless” (class 1, <30% reduction) for females and the sex ratio of all Trichogrammatidae species based on the International Organization for Biological Control (IOBC) classification. The possible hormesis effect of nicosulfuron on Trichogrammatidae species and on the bacterium Wolbachia sp. (Rickettsiales: Rickettsiaceae) was also discussed.     

Historical carbon fluxes in the expanding deforestation frontier of Southern Brazilian Amazonia (1985–2012)

In tropical areas, pioneer occupation fronts steer the rapid expansion of deforestation, contributing to carbon emissions. Up-to-date carbon emission estimates covering the long-term development of such frontiers depend on the availability of high spatial–temporal resolution data. In this paper, we provide a detailed assessment of carbon losses from deforestation and potential forest degradation from fragmentation for one expanding frontier in the Brazilian Amazon. We focused on one of the Amazonia’s hot-spots of forest loss, the BR-163 highway that connects the high productivity agricultural landscapes in Mato Grosso with the exporting harbors of the Amazon. We used multi-decadal (1984–2012) Landsat-based time series on forested and non-forested area in combination with a carbon book-keeping model. We show a 36% reduction in 1984s biomass carbon stocks, which led to the emission of 611.5 TgCO₂ between 1985 and 1998 (43.6 TgCO₂ year⁻¹) and 959.8 TgCO₂ over 1999–2012 (68.5 TgCO₂ year⁻¹). Overall, fragmentation-related carbon losses represented 1.88% of total emissions by 2012, with an increasing relevance since 2004. We compared the Brazilian Space Agency deforestation assessment (PRODES) with our data and found that small deforestation polygons not captured by PRODES had increasing importance on estimated deforestation carbon losses since 2000. The comparative analysis improved the understanding of data-source-related uncertainties on carbon estimates and indicated disagreement areas between datasets that could be subject of future research. Furthermore, spatially explicit, annual deforestation and emission estimates like the ones derived from this study are important for setting regional baselines for REDD+ or similar payment for ecosystem services frameworks.

     

Diminution of migration of phthalic acid esters in tequila beverage by the year of production

Abstract

The presence of diethyl-phthalate (DEP), dibutyl-phthalate (DBP), butylbenzyl-phthalate (BBP), diethylhexyl-phthalate (DEHP) and diisononyl-phthalate (DINP) was determined in 295 tequila samples. They were grouped by age of maturation (white, aged, extra aged or ultra aged) and year of production (between 2013 and 2018). Gas Chromatography coupled with Mass Spectrometry was used for identification and quantification. The results showed that 65 samples (22% of the total) were phthalate free. DEP (0.13-0.27?mg/kg), BBP (0.05–2.91?mg/kg) and DINP (1.64–3.43?mg/kg) were detected in 11 (3.73%), 37 (12.54%) and 5 (1.69%) samples, respectively. But, these concentrations did not exceed the maximum permitted limits (MPL) of phthalates for alcoholic beverages. DBP (0.01–2.20?mg/kg) and DEHP (0.03–4.64?mg/kg) were detected in 96 (32.54%) and 224 (75.93%) samples, from them only 10 (3.39%) and 15 (5.08%) samples, respectively, exceeded the MPL for alcoholic beverages and they were few tequilas produced in the year 2014 or before. DEHP was the most frequent phthalate found in tequila and observed DEHP concentrations were 2-times higher in ultra aged tequilas compared to those in white tequilas. We concluded that all tequilas produced in 2015 and after, satisfied the international standards for these compounds.     

Guarana improves behavior and inflammatory alterations triggered by methylmercury exposure: an in vivo fruit fly and in vitro neural cells study

Environmental Science and Pollution Research - Methylmercury (MeHg) is a well-known environmental pollutant associated with neurological and developmental deficits in animals and humans. However,...     

Fine-scale spatial patterns of the Tertiary relict Zelkova abelicea (Ulmaceae) indicate possible processes contributing to its persistence to climate changes

In this paper, the fine-scale spatial patterns of the Tertiary relict Zelkova abelicea (Lam.) Boiss. were studied (1) to reveal processes that contributed to its persistence to climate changes and (2) to assist future conservation planning, with the purpose of shifting the attention of conservation practitioners from patterns to processes. Results of the fine-scale spatial patterns of Z. abelicea indicate that the species tolerates disturbance and/or tracks changes resulting from disturbance in the range of its distribution through morphological and reproductive plasticity. In addition, our study indicates that Z. abelicea populations are conserved in the absence of metapopulation structure and that the species participates in plant–plant interactions through facilitation processes. Hence, the persistence of the species to climate changes seems to be more complicated and multifactorial than a linear and plain view of species survival in climate refugial areas, and therefore calls for a consideration of the processes revealed in this paper in future conservation planning.     

Modal choice for transportation of hazardous materials: the case of land modes of transport of bio-ethanol in Brazil

Performance evaluation is important in managing freight transport. The transport of certain products, especially those that are hazardous, can have significant financial and socio-environmental impacts. This article presents an application of the modal choice method (MCM) to establish an order of priority among the alternatives considered to carry a determined hazardous product. After a research of the literature on the concepts and development of the proposed method, we consulted experts about their experiences and knowledge, to determine a set of relevant attributes for the evaluation process. We then applied this method to the specific case of the Brazilian bio-ethanol industry, to demonstrate the potential of using the MCM as a tool to support make decisions. We can conclude that highway transport, though the most often used, is not the best compared to trains or pipelines (or combinations of any of the three) from a socio-environmental standpoint. Alternatives with longer pipeline segments are the most suitable to replace the current practice in environmental terms.     

Modeling a spatially restricted distribution in the Neotropics: How the size of calibration area affects the performance of five presence-only methods

We here examine species distribution models for a Neotropical anuran restricted to ombrophilous areas in the Brazilian Atlantic Forest hotspot. We extend the known occurrence for the treefrog Hypsiboas bischoffi (Anura: Hylidae) through GPS field surveys and use five modeling methods (BIOCLIM, DOMAIN, OM-GARP, SVM, and MAXENT) and selected bioclimatic and topographic variables to model the species distribution. Models were first trained using two calibration areas: the Brazilian Atlantic Forest (BAF) and the whole of South America (SA). All modeling methods showed good levels of predictive power and accuracy with mean AUC ranging from 0.77 (BIOCLIM/BAF) to 0.99 (MAXENT/SA). MAXENT and SVM were the most accurate presence-only methods among those tested here. All but the SVM models calibrated with SA predicted larger distribution areas when compared to models calibrated in BAF. OM-GARP dramatically overpredicted the species distribution for the model calibrated in SA, with a predicted area around 10⁶ km² larger than predicted by other SDMs. With increased calibration area (and environmental space), OM-GARP predictions followed changes in the environmental space associated with the increased calibration area, while MAXENT models were more consistent across calibration areas. MAXENT was the only method that retrieved consistent predictions across calibration areas, while allowing for some overprediction, a result that may be relevant for modeling the distribution of other spatially restricted organisms.     

Environmental analysis of a construction and demolition waste recycling plant in Portugal – Part I: Energy consumption and CO2 emissions

This work is a part of a wider study involving the economic and environmental implications of managing construction and demolition waste (CDW), focused on the operation of a large scale CDW recycling plant. This plant, to be operated in the Lisbon Metropolitan Area (including the Setúbal peninsula), is analysed for a 60 year period, using primary energy consumption and CO₂eq emission impact factors as environmental impact performance indicators.Simplified estimation methods are used to calculate industrial equipment incorporated, and the operation and transport related impacts. Material recycling – sorted materials sent to other industries, to act as input – is taken into account by discounting the impacts related to industrial processes no longer needed.This first part focuses on calculating the selected impact factors for a base case scenario (with a 350 tonnes/h installed capacity), while a sensitivity analysis is provided in part two. Overall, a 60 year global primary energy consumption of 71.4 thousand toe (tonne of oil equivalent) and a total CO₂eq emission of 135.4 thousand tonnes are expected. Under this operating regime, around 563 thousand toe and 1465 thousand tonnes CO₂eq could be prevented by replacing raw materials in several construction materials industries (e.g.: ferrous and non-ferrous metals, plastics, paper and cardboard).