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.     

Conceptual issues in designing a policy to phase out metal-based antifouling paints on recreational boats in San Diego Bay

In marine areas throughout the world where recreational boats are densely located, concentrations of copper in the water are being found to be in excess of government standards, due to the hull coatings used on these boats. Copper-based hull coatings are intended to be antifouling in that they retard the growth of algae, barnacles and tubeworms; but alternatives exist that can eliminate the harm that copper contamination does to marine organisms. A variety of policy options are available to mandate or provide economic incentives to switch to these less harmful alternatives. This paper puts forth a conceptual framework for thinking about how to design and evaluate alternative policies to transition to nontoxic boat hulls, drawing from the authors' experience designing a policy for use in San Diego Bay. Many of the issues raised are broadly applicable to environmental problems where the solution involves a large-scale replacement of durable consumer goods.     

Tolerance (PICT) of the bacterial communities to copper in vineyards soils from Spain

To detect effects of Cu pollution, the Cu tolerance of soil bacterial communities extracted from several vineyards located in NW Spain was measured. Bacterial community tolerance was estimated by means of the thymidine (TdR) and leucine (Leu) incorporation techniques using either IC(50) values (the log of the metal concentration that reduced incorporation to 50%) or the percentage of activity at one specific Cu concentration (10(-6) mol L(-1)). The tolerance measurements by the TdR incorporation technique were similar to those obtained by the Leu incorporation method, indicating that the two methods were equivalent in terms of suitability for detecting the toxicity of Cu to soil bacterial communities. The two tolerance indices considered (IC50 values and percentage of activity) were closely correlated (r = 0.975, P < 0.001), showing that both were equally good in measuring Cu tolerance of the bacterial community. An increased bacterial community tolerance to Cu, indicating a pollution effect, was observed in vineyard soils with more than 100 mg Cu kg(-1) soil. Thus, the long-term use of Cu in vineyards has a toxic effect on the soil bacterial community, resulting in an increased tolerance. An effect of increased levels of Cu could not be detected when measuring bacterial community activity, pointing to the increased sensitivity to detect toxicity in field studies using tolerance measurements.     

Marine Protected Area Management in South Africa: New Policies,Old Paradigms

A historical perspective on MPA identification and governance in South Africa reflects the continued influence of a top-down and natural science-based paradigm, that has hardly changed over the past half century, despite the wealth of literature, and a growing consensus, that advocates the need to adopt a more integrated and human-centered approach. Based on extensive research in two coastal fishing communities, the paper highlights impacts and conflicts arising from this conventional approach to MPA identification, planning and management. It argues that failure to understand the particular fishery system in all its complexity, in particular the human dimensions, and involve resource users in planning and decision-making processes, undermines efforts to achieve conservation and fisheries management objectives. The customary rights of local resource users, and their food and livelihood needs in relation to marine resources, need to be acknowledged, prioritized and integrated into planning and decision-making processes. Convincing ecologists, fisheries scientists and managers, that MPA success depends on addressing the root causes of resource decline and incorporating social factors into MPA identification, planning and management, remains a huge challenge in South Africa.     

The Achievement of a Decentralized Water Management Through Stakeholder Participation: An Example from the Drôme River Catchment Area in France (1981–2008)

Different water Acts (e.g., the European Water Framework Directive) and stakeholders involved in aquatic affairs have promoted integrated river basin management over recent decades. However, few studies have provided feedback on these policies. The aim of the current article is to fill this gap by exploring how local newspapers reflect the implementation of a broad public participation within a catchment of France known for its innovation with regard to this domain. The media coverage of a water management strategy in the Drôme watershed from 1981 to 2008 was investigated using a content analysis and a geographic information system. We sought to determine what public participation and decentralized decision-making can be in practice. The results showed that this policy was integrated because of its social perspective, the high number of involved stakeholders, the willingness to handle water issues, and the local scale suitable for participation. We emphasized the prominence of the watershed scale guaranteed by the local water authority. This area was also characterized by compromise, arrangements, and power dynamics on a fine scale. We examined the most politically engaged writings regarding water management, which topics of each group emphasized, and how the groups agreed and disagreed on issues based on their values and context. The temporal pattern of participation implementation was progressive but worked by fits and starts.     

THE ARMA MODELS APPLIED TO THE FLOW OF KARSTIC SPRINGS1

ABSTRACT: Autoregressive moving average (ABMA) models have been applied to study the flow series of the karstic springs of La Villa, Fuente Mayor (Spain), and Aliou (France). The theoretical meaning of the parameters involved in the model upon applying it to a simplified scheme of the emptying of a karstic aquifer is first analyzed. The types of transformations necessary to apply these models to the flow series that lack normality and have strong periodic components are also indicated, as are the advantages of this type of model and the physical significance of the parameters obtained, with respect to the standpoint of hydraulics, ranging from rather homogeneous aquifers (La Villa) to extremely karstic (Aliou), including aquifers with intermediate characteristics (Fuente Mayor).