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. 相似文献
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. 相似文献
In general, tourism plays a significant role in the economy of archipelagos and islands. The Autonomous Region of the Azores has a great potential for tourism, offering multiple attractions, both natural and cultural, creating a big challenge for a sustainable tourism policy since little attention has been paid to the archipelagos and their special needs. This work aims to understand the profile and type of ecotourist that visits the Azores. This knowledge is of great importance for a better management and development of nature-based tourism, and products tailored to the needs and expectations of visitors. The data were collected by means of exit surveys conducted at the Airport of São Miguel Island, the larger and most populated island of the archipelago, during the high tourist season—July–September 2009. The analysis of the visitor’s profile and preferences is crucial to draw adequate strategies of management for tourism, while it helps to adequate the offer to the demand. Results showed that 41.1 % of the tourists claimed to be attracted to the islands due to their “natural values” (e.g., landscape, biodiversity, and geodiversity). The most practiced activities were whale-watching (32.4 %) and mountaineering/hiking (31.6 %), followed by diving (7 %) and other sports (5.1 %). The tourists’ profile points to a mainstream, soft, and incidental type of ecotourist. This information helps to develop and support a strategic planning and management, both at local and regional levels, for sustainable tourism policies. 相似文献
Environmental Science and Pollution Research - The development of mycorrhized pine seedlings grown in the presence of lead was assessed in order to investigate how higher plants can tolerate lead... 相似文献
City bus drivers spend hours driving under time pressure, in congested traffic and in a monotonous sitting position. This leads to unhealthy working conditions, especially in terms of physical and psychological stress. The aim of this study is to investigate whether an active steering system can alleviate the musculoskeletal stress involved in manoeuvring a bus. Twenty bus drivers drove a city bus equipped with the Volvo dynamic steering (VDS) support system in real traffic. Steering effort was evaluated with electromyography and with a questionnaire. Compared to baseline, VDS significantly reduced the required muscle activity by on average 15–25% while turning, and up to 68% in the part of the manoeuvre requiring maximum effort. The bus drivers believed that VDS will help reduce neck and shoulder problems, and they expressed a desire to have VDS installed in their own bus. 相似文献
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.
Environmental Science and Pollution Research - This study assessed the effect of rinsing and boiling on total content of As (tAs) and of its inorganic and organic forms in different types of rice... 相似文献
AbstractThe 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. 相似文献
AbstractOrganochlorine pesticides (OCPs) are widely used around the world as insecticides, herbicides, fungicides, nematicides, and rodenticides. Despite banned in Brazil, the usage remains occurring in many countries. The persistence and extreme mobility of OCPs contribute to the contamination of the environment and the human body. The OCPs bioaccumulation in adipose tissue triggers the excretion into human milk during breastfeeding. Hence, the present study determined eighteen OCPs residues in the breast milk of mothers from the Western Region of Bahia State, Brazil. Nine different residue species were found, including beta-Hexachlorocyclohexane (9.24?±?0.00?ng g?1 fat), delta- Hexachlorocyclohexane (22.15?±?10.48?ng g?1 fat), Heptachlor (58.08?±?74.13?ng g?1 fat), Aldrin (142.65?±?50.65?ng g?1 fat), Dieldrin (774.62?±?472.68?ng g?1 fat), Endosulfan I (408.44?±?245.51?ng g?1 fat), Dichloro-diphenyl-dichloro-ethylene (29.17?±?22.42?ng g?1 fat), Dichloro-diphenyl-trichloro-ethane (28.87?±?0.00?ng g?1 fat) and Methoxychlor (1699.67?±?797.43?ng g?1 fat). The Methoxychlor presence in all samples may reveal a recent exposure, while Dieldrin and Endosulfan I analyses can point to distant past exposure. 相似文献
Environmental Science and Pollution Research - Methylmercury (MeHg) is a well-known environmental pollutant associated with neurological and developmental deficits in animals and humans. However,... 相似文献