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.     

Arbuscular mycorrhizal fungi involvement in zinc and cadmium speciation change and phytoaccumulation

Over the past few years, there has been a greater study and understanding of the application of phytoremediation to remediate contaminated soil. The enhancement of phytoaccumulation of heavy metals—zinc (Zn), cadmium (Cd), arsenic (As), and selenium (Se)—in plants has been shown by inoculation of roots using arbuscular mycorrhizal fungi (AMF). This article presents the results of in vitro lab experiments conducted to verify the effects of AMF ( Glomus intraradices) hyphae on speciation of essential Zn and nonessential Cd heavy metals in order to change these metals from a water‐ insoluble carbonate to a soluble and phytoavailable form. Results show that in the presence of heavy metals in a nonavailable form to plants, endomycorrhizal hyphae can change the metal from carbonate to a water‐ soluble species. This phenomenon is more apparent with a nonessential (Cd) than with an essential metal (Zn). Zn saturation is reached in the G. intraradices colonized roots at around 400 ppm, independently of initial ZnCO₃ concentrations. Cd saturation is not reached; in the lower Cd treatment, the plant/media metal ratio is 3:1, and in the higher treatment, the ratio is 1:1. © 2005 Wiley Periodicals, Inc.     

The African electric power sector in the context of an acute financial crisis

There has been a sharp downturn in the building of electricity production and distribution facilities in sub-Saharan Africa due to economic and financial constraints. In part this was due to the steady decline in GDP in sub-Saharan Africa throughout the 1980s. The slackening growth of demand and the continuing decline in existing generating capacity have led to a shift in emphasis towards the restructuring of electricity companies, management improvements and the rehabilitation of existing plants rather than new investment in production and distribution facilities. Nevertheless, valid doubts remain as to the ability of the African electricity sector to mobilize sufficient resources in the medium term to ensure its development.     

Monochorionic and dichorionic twin pregnancies discordant for fetal anencephaly: a systematic review of prenatal management options

The aim of this study was to evaluate the effect of selective feticide (SF) compared to expectant management (EM) on perinatal outcome in dichorionic and monochorionic twins discordant for anencephaly. For this purpose, we conducted a systematic review of literature and added ten unpublished cases. As a result, we found that in dichorionic twins, mean gestational age (GA) at birth in the SF group was 38.0 weeks versus 34.9 weeks (P = 0.0002). Mean birth weight was 2922 g in the SF group versus 2474 g (P = 0.03). In monochorionic twins, mean GA at birth was 35.2 weeks versus 32.7 weeks (P = 0.1). Mean birth weight was 2711 g versus 1667 g (P = 0.0001). We conclude that while SF does not reduce perinatal mortality, it does result in significantly longer gestations and higher birth weight, and appears to be the management of choice in dichorionic twins discordant for anencephaly. In monochorionic twins, SF also increases birth weight, but in view of the complexity of this group, no clear recommendations can be made. Copyright © 2008 John Wiley & Sons, Ltd.     

Influence of the colloid type on the transfer of 60Co and 85Sr in silica sand column under varying physicochemical conditions

The influence of two types of colloids (natural organic matter, NOM), a colloid with high affinity for radionuclides (RN(s)), and hydrophilic synthetic latex (SHL), a colloid with low affinity for RN(s) on the transfer of (60)Co and (85)Sr in a silica sand column was studied under different physicochemical conditions: pH (4.9), ionic strength (10(-3) M and 10(-2) M), concentration of colloids (100 mg l(-1), 10 mg l(-1)), flow velocity (12.4 cm h(-1) and 3.7 cm h(-1)), water saturation of the column (100% and 70%). In the absence of colloids, the transfer of (60)Co and (85)Sr was retarded compared to the transfer of the conservative tracer. In the presence of colloids and according to the specific physicochemical conditions, an acceleration or retardation of (60)Co and (85)Sr transfer was observed compared to their transfer in the absence of colloids. Our results evidenced that any colloids even with low reactivity could significantly modify the RN transfer. However, the extent to which the transfer was influenced differs according to the colloid type; the NOM exhibiting higher impact than SHL. Batch experiments helped in interpreting of the interactions between the colloids, RN(s) and solid phase observed in column.     

Growth and photosynthetic responses of the bloom-forming cyanobacterium Microcystis aeruginosa to elevated levels of cadmium

Effects of cadmium (Cd) on the growth and photosynthesis of the bloom-forming cyanobacterium Microcystis aeruginosa Kütz 854 were investigated. The growth was markedly inhibited when it was treated with 4 microM Cd. However, the biomass production was almost not influenced after a prolonged exposure at Cd concentrations < or = 2 microM. Chlorophyll content was more sensitive to Cd toxicity than phycobiliproteins at 0.5 microM Cd. However, the decrease of phycobiliproteins was larger than chlorophyll at the highest Cd concentration. A significant increase of F(v)/F(m) value was observed at Cd concentrations < or = 2 microM. On the other hand, when cells were treated with 4 microM Cd, F(v)/F(m) was significantly increased after 12 h of treatment but decreased after 48 h. The true photosynthesis was decreased with the increase of Cd concentration at 2 h. However, we noticed a recovery when the treatment was prolonged. After 48 h of exposure at the highest Cd concentration, photosynthetic oxygen evolution was markedly inhibited but dark respiration increased by 67%. Cellular Cd contents were augmented with the increase of Cd concentration. To our knowledge, we have demonstrated for the first time that the inhibitory site of Cd in M. aeruginosa is not located at the PSII or PSI level, but is probably situated on the ferredoxin/NADP(+)-oxidoreductase enzyme at the terminal of whole electron transport chain. We noticed also an increase of PSI activity, which is probably linked to the enhancement of cyclic electron transport around PSI. We can conclude that the increase of cyclic electron transport and dark respiration activities, and the decrease of phycobiliproteins might be adaptive mechanisms of M. aeruginosa 854 under high Cd conditions.     

Development of an SPME-GC-MS/MS method for the determination of pesticides in rainwater: laboratory and field experiments

A solid-phase microextraction -- coupled to a gas chromatography -- ion trap tandem mass spectrometry (SPME-GC-MS/MS) method was developed for the quantitative determination in rainwater of 8 pesticides amongst the most used in France and 3 triazines metabolites. The main factors affecting the SPME process were studied. Using a 3 mL sample, the method developed showed good linearity for concentrations ranging from 0.05 to 50 microgL(-1) with correlation coefficients between 0.997 and 0.9999 and relative standard deviations (% RSD) below 14%. The study of matrix effects showed that rainwater was too diluted to have any significant influence on the extraction efficiency. To validate the method, a field campaign was carried out on the rain events, which occurred in Strasbourg during a one-year period. The rain concentrations showed patterns of high pesticide concentrations during spring months, which were correlated to the spraying periods of most of these substances.     

EPR monitoring of the bioavailability of an organic xenobiotic (4-hydroxy-TEMPO) in model clay suspensions and pastes

Electron paramagnetic resonance spectroscopy is used to monitor the bioavailability of a nitroxide spin probe, 4-hydroxy-Tempo or Tempol, in Ca-hectorite suspensions and pastes, to bacteria capable of degrading this probe co-metabolically. In nutrient solutions with an initial probe concentration of 1.2 mM and in the absence of hectorite, bacteria are able to denature Tempol and eliminate its paramagnetic signal within 48 h. In the presence of hectorite and after flocculation, the effect of bacteria is significantly delayed, but almost complete denaturation still occurs, after roughly 120 h. When hectorite is added but the bacterial/clay suspension is not centrifuged, Tempol denaturation levels off after about 24 h and reaches a plateau with approximately 45% of Tempol remaining. This plateau does not constitute evidence of limited bioavailability, as is widely assumed, since subsequent addition of nutrients causes the denaturation reaction to proceed to a second plateau, with merely 10% of Tempol remaining.     

Reduction of Cr(VI) by peat and coal humic substances

The reduction of Cr(VI) by humic substances from leonardite and peat was investigated by capillary zone electrophoresis at various pHs. Both humic materials reduced Cr(VI) at pH 5.4, but not at basic pH. The capacity of leonardite humic substances to reduce Cr(VI) was lower than that of peat humic substances. Fe(III) accelerated the reduction of Cr(VI) by peat humic substances, but not by leonardite humic substances. Cr(VI) reduction mechanisms are proposed. The coal humic substances seem more suitable for remediation of Cr(VI)-contaminated sites.