Getting started with environmental cost accounting

Proactive corporations have been looking at methods to determine the real costs of doing business, including environmental costs using environmental cost accounting (ECA) methodology. Many companies do not track or measure environmental costs and therefore do not know their true environmental costs. Unfortunately, conventional accounting practices rarely tease out environmental costs, and the costs associated with environmental compliance remain hidden in general overhead accounts. ECA can bring the world of business and the environment closer. When we have a better handle on environmental costs, we can use this information to better prioritize environmental projects, identify cost improvement projects, and allocate environmental costs to products. In this article we explore how some companies approach ECA and show how to initiate an ECA program.     

Do male barn swallows (<Emphasis Type="Italic">Hirundo rustica</Emphasis>) experience a trade-off between the expression of multiple sexual signals?

Some sexual selection models envisage exaggerated male secondary sexual characters to be costly and therefore reliable indicators of the quality of potential mates to choosy females. If male secondary sexual characters have a natural selection cost, they may be linked to each other by reciprocally constraining relationships that would prevent individual males from increasing their level of multiple signaling. Barn swallow (Hirundo rustica) males have at least two costly signals relevant to socio-sexual interactions: tail length and song. Under the hypothesis that a trade-off exists between male signals, we manipulated the maintenance cost of tail ornaments to test whether this reduced the quantity and quality of song, a condition-dependent, phenotypically plastic signal. Contrary to our expectation, tail elongation had no effect on singing activity and song complexity. However, tail-elongated males produced songs with longer terminal parts ('rattles'). Long rattles are associated with highly competitive social contexts and high circulating levels of testosterone, suggesting that tail-elongated males were more frequently involved in either male-male aggressive or inter-sexual interactions. Therefore, this study shows that males are not displaying multiple signals at the maximum possible level, implying that this system is open to unreliable communication. However, long-term trade-offs between signal expression and viability may prevent males from displaying both signals at higher rates.Communicated by: M. Webster     

Organic–Inorganic Hybrid Coatings for the Modification of Barrier Properties of Poly(lactic acid) Films for Food Packaging Applications

Organic–inorganic hybrid coatings based on poly(ε-caprolactone), poly(ethylene oxide) or poly(lactic acid) as organic phase and silica from tetraethoxysilane as inorganic phase were prepared by the sol–gel approach. Coatings were applied onto poly(lactic acid) films for food packaging in order to improve its barrier properties towards oxygen and water vapour. All the prepared coatings were dense, homogeneous layers characterized by a good adhesion to the substrate. The permeance of the coating layers resulted one order of magnitude lower than that of the uncoated poly(lactic acid) (PLA) film. The hydrophilic character of the coating did not permit to gain a significant decrease in the water vapour permeance. The perfect visual transparency of the coatings allows their application without worsening of the esthetical properties of the substrate PLA film.     

Self-purification ability of a resurgence stream

The self-purification ability of a resurgence stream has been investigated by taking samples along the course of a channeled tract made up of a first part in beaten soil (3.3 km) and a second in concrete (7.2 km). The study has been conducted by statistically processing pre-existent data, acquired monthly by analyzing waters at the beginning and at the end of the whole canal for 6 years, from 1995 to 2000 (historic data), and by performing specific experiments (recent data) to evaluate differently the self-purification capacity of the beaten soil section and that in concrete. A significant abatement of concentrations has been observed from historic data for ammonium, phosphates, turbidity, heavy metals and bacteria. From the recent data, all these parameters seem to decrease in the beaten soil tract. Whereas significant further decreases in the concrete tract were observed only for ammonium, phosphates and bacteria. For other parameters, e.g. pH, dissolved oxygen, chlorides, fluorides, sodium, and sulfates, a significant increase was observed from the historic data.     

New developments on emerging organic pollutants in the atmosphere

BACKGROUND: The continuous progress in analytical techniques has improved the capability of detecting chemicals and recognizing new substances and extended the list of detectable contaminants widespread in all environmental compartments by human activities. Most concern is focused on water contamination by emerging compounds. By contrast, scarce attention is paid to the atmospheric sector, which in most cases represents the pathway of diffusion at local or global scale. Information concerning a list of organic pollutants is provided in this paper. METHODS: The volatile methyl tert-butyl ether and siloxanes are taken as examples of information insufficient with regard to the potential risk induced by diffusion in the atmosphere. Illicit drugs, whose presence in the air was ascertained although by far unexpected, are considered to stress the needs of investigating not solely the environmental compartments where toxic substances are suspected to display their major influence. Finally, the identification of two recognized emerging contaminants, i.e., tris(2-chloroisopropyl) phosphate and N,N-diethyl-m-toluamide, in aerosols originally run to characterize other target compounds is presented with the purpose of underlining the wide diffusion of the organic emerging contaminants in the environment.