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.     

A multi-objective optimisation approach to water management

The management of river basins is complex especially when decisions about environmental flows are considered in addition to those concerning urban and agricultural water demand. The solution to these complex decision problems requires the use of mathematical techniques that are formulated to take into account conflicting objectives. Many optimization models exist for water management systems but there is a knowledge gap in linking bio-economic objectives with the optimum use of all water resources under conflicting demands. The efficient operation and management of a network of nodes comprising storages, canals, river reaches and irrigation districts under environmental flow constraints is challenging. Minimization of risks associated with agricultural production requires accounting for uncertainty involved with climate, environmental policy and markets. Markets and economic criteria determine what crops farmers would like to grow with subsequent effect on water resources and the environment. Due to conflicts between multiple goal requirements and the competing water demands of different sectors, a multi-criteria decision-making (MCDM) framework was developed to analyze production targets under physical, biological, economic and environmental constraints. This approach is described by analyzing the conflicts that may arise between profitability, variable costs of production and pumping of groundwater for a hypothetical irrigation area.     

Knowledge, values, uses and management of the Araucaria araucana forest by the indigenous Mapuche Pewenche people: A basis for collaborative natural resource management in southern Chile

One of the most important endemic tree species of Chile and at the same time one of the most endangered ones is Araucaria araucana (Mol.) C. Koch, the monkey‐puzzle tree. It grows in the Andes Mountains, homeland of the indigenous Mapuche Pewenche people who depend on this tree. This paper is based on field research that investigated the ecological knowledge, uses and management of the Araucaria araucana forest by indigenous Mapuche Pewenche people based on the socio‐cultural, spiritual and ecological relationships they have with the Araucaria forest, to find out how indigenous people and their knowledge could contribute to sustainable Araucaria forest management. A Mapuche Pewenche community located in the IX region of Chile contributed to this study. Based on the analyses this paper illustrates the nature of indigenous ecological knowledge of Araucaria araucana on the one hand, and its utility in native forest management on the other. The research shows that the Mapuche Pewenche hold ecological knowledge and conduct practices to manage their Araucaria forest in a balanced way. They conserve and use forest biodiversity at one and the same time. This paper provides recommendations for sustainable Araucaria forest management and conservation strategies ex‐situ and in‐situ incorporating indigenous knowledge and scientific knowledge and for promoting a collaborative natural resources management.     

BASIN SCALE WATER MANAGEMENT AND FORECASTING USING ARTIFICIAL NEURAL NETWORKS1

ABSTRACT: Water scarcity in the Sevier River Basin in south‐central Utah has led water managers to seek advanced techniques for identifying optimal forecasting and management measures. To more efficiently use the limited quantity of water in the basin, better methods for control and forecasting are imperative. Basin scale management requires advanced forecasts of the availability of water. Information about long term water availability is important for decision making in terms of how much land to plant and what crops to grow; advanced daily predictions of streamflows and hydraulic characteristics of irrigation canals are of importance for managing water delivery and reservoir releases; and hourly forecasts of flows in tributary streams to account for diurnal fluctuations are vital to more precisely meet the day‐to‐day expectations of downstream farmers. A priori streamflow information and exogenous climate data have been used to predict future streamflows and required reservoir releases at different timescales. Data on snow water equivalent, sea surface temperatures, temperature, total solar radiation, and precipitation are fused by applying artificial neural networks to enhance long term and real time basin scale water management information. This approach has not previously been used in water resources management at the basin‐scale and could be valuable to water users in semi‐arid areas to more efficiently utilize and manage scarce water resources.     

WATER QUALITY IMPROVEMENT PROGRAM EFFECTIVENESS FOR CARBONATE AQUIFERS IN GRAZED LAND WATERSHEDS1

ABSTRACT: Water quality indicators of two agriculturally impacted karst areas in southeastern West Virginia were studied to determine the water quality effects of grazing agriculture and water quality trends following initiation of water quality improvement programs. Both areas are tributaries of the Greenbrier River and received funding for best management practices under the President's Initiative for Water Quality and then under the Environmental Quality Incentives Program (EQIP). After 11 years of study there was little evidence to suggest that water quality improved in one area. Three and a half years of study in the other area showed little evidence of consistent water quality improvement under EQIP. Lack of consistent water quality improvement at the catchment scale does not imply that the voluntary programs were failures. Increased livestock numbers as a result of successful changes in forage management practices may have overridden water quality improvements achieved through best management practices. Practices that target well defined contributing areas significantly impacting aquifer water quality might be one way to improve water quality at catchment scales in karst basins. For example, a significant decrease in fecal coliform concentrations was observed in subterranean drainage from one targeted sinkhole after dairy cattle were permanently excluded from the sinkhole.     

BIOECONOMIC ANALYSIS OF SELECTED CONSERVATION PRACTICES ON SOIL EROSION AND FRESHWATER FISHERIES1

ABSTRACT: Farmers can generate environmental benefits (improved water quality and fisheries and wildlife habitat), but they may not be able to quantify them. Furthermore, farmers may reduce their incomes from managing lands to produce these positive externalities but receive little monetary compensation in return. This study simulated the relationship between agricultural practices, water quality, fish responses to suspended sediment and farm income within two small watersheds, one of a cool water stream and one of a warm water stream. Using the Agricultural Drainage and Pesticide Transport (ADAPT) model, this study related best management practices (BMPs) to calculated instream suspended sediment concentrations by estimating sediment delivery, runoff, base flow, and streambank erosion to quantify the effects of suspended sediment exposure on fish communities. By implementing selected BMPs in each watershed, annual net farm income declined $18,000 to $28,000 (1 to 3 percent) from previous levels. “Lethal” fish events from suspended sediments in the cool water watershed decreased by 60 percent as conservation tillage and riparian buffers increased. Despite reducing suspended sediments by 25 percent, BMPs in the warm water watershed did not reduce the negative response of the fisheries. Differences in responses (physical and biological) between watersheds highlight potential gains in economic efficiency by targeting BMPs or by offering performance based “green payments.”     

GEOMORPHOLOGY OF STEEPLAND HEADWATERS: THE TRANSITION FROM HILLSLOPES TO CHANNELS1

Headwater streams comprise 60 to 80 percent of the cumulative length of river networks. In hilly to mountainous terrain, they reflect a mix of hillslope and channel processes because of their close proximity to sediment source areas. Their morphology is an assemblage of residual soils, landslide deposits, wood, boulders, thin patches of poorly sorted alluvium, and stretches of bedrock. Longitudinal profiles of these channels are strongly influenced by steps created by sediment deposits, large wood, and boulders. Due to the combination of small drainage area, stepped shallow gradient, large roughness elements, and cohesive sediments, headwater streams typically transport little sediment or coarse wood debris by fluvial processes. Consequently, headwaters act as sediment reservoirs for periods spanning decades to centuries. The accumulated sediment and wood may be episodically evacuated by debris flows, debris floods, or gully erosion and transported to larger channels. In mountain environments, these processes deliver significant amounts of materials that form riverine habitats in larger channels. In managed steepland forests, accelerated rates of landslides and debris flows resulting from the harvest of headwater forests have the potential to seriously impact the morphology of headwater streams and downstream resources.     

DRY AND WET WEATHER FLOW NUTRIENT LOADS FROM A LOS ANGELES WATERSHED1

Effective watershed management requires an accurate assessment of the pollutant loads from the associated point and nonpoint sources. The importance of wet weather flow (WWF) pollutant loads is well known, but in semi‐arid regions where urbanization is significant the pollutant load in dry weather flow (DWF) may also be important. This research compares the relative contributions of potential contaminants discharged in DWF and WWF from the Ballona Creek Watershed in Los Angeles, California. Models to predict DWF and WWF loads of total suspended solids, biochemical oxygen demand, nitrate‐nitrogen, nitrite‐nitrogen, ammonia‐nitrogen, total Kjeldahl nitrogen, and total phosphorus from the Ballona Creek Watershed for six water years dating from 1991 to 1996 were developed. The contaminants studied were selected based on data availability and their potential importance in the degradation of Ballona Creek and Santa Monica Bay beneficial uses. Wet weather flow was found to contribute approximately 75 percent to 90 percent of the total annual flow volume discharged by the Ballona Creek Watershed. Pollutant loads are also predominantly due to WWF, but during the dry season, DWF is a more significant contributor. Wet weather flow accounts for 67 to 98 percent of the annual load of the constituents studied. During the dry season, however, the portion attributable to DWF increases to greater than 40 percent for all constituents except biochemical oxygen demand and total suspended solids. When individual catchments within the watershed are considered, the DWF pollutant load from the largest catchment is similar to the WWF pollutant load in two other major catchments. This research indicates WWF is the most significant source of nonpoint source pollution load on an annual basis, but management of the effects of the nonpoint source pollutant load should consider the seasonal importance of DWF.     

PREDICTING FECAL COLIFORM BACTERIA LEVELS IN THE CHARLES RIVER,MASSACHUSETTS, USA1

In Massachusetts, the Charles River Watershed Association conducts a regular water quality monitoring and public notification program in the Charles River Basin during the recreational season to inform users of the river's health. This program has relied on laboratory analyses of river samples for fecal coliform bacteria levels, however, results are not available until at least 24 hours after sampling. To avoid the need for laboratory analyses, ordinary least squares (OLS) and logistic regression models were developed to predict fecal coliform bacteria concentrations and the probabilities of exceeding the Massachusetts secondary contact recreation standard for bacteria based on meteorological conditions and streamflow. The OLS models resulted in adjusted R²s ranging from 50 to 60 percent. An uncertainty analysis reveals that of the total variability of fecal coliform bacteria concentrations, 45 percent is explained by the OLS regression model, 15 percent is explained by both measurement and space sampling error, and 40 percent is explained by time sampling error. Higher accuracy in future bacteria forecasting models would likely result from reductions in laboratory measurement errors and improved sampling designs.     

铁路客运站疏散安全风险分析与对策研究——以乌鲁木齐站为例

本文对乌鲁木齐站疏散安全进行分析研究。经乌鲁木齐站客流数据分析得,日均客流量1.78万人,日常高峰时段客流量2.4万人,每日早高峰客流在9:00～12:00之间,晚间客流高峰在18:00～24:00之间。乌鲁木齐站以原有疏散能力计算,日常高峰时段旅客平均排队时间为36.7min,其他特殊时段旅客积压排队现象更长,造成旅客需要提前1.3～2.0小时排队进站。影响乌鲁木齐站疏散安全的主要原因包括疏散设施未全部投入使用,安检设备通过能力有限,旅客疏散路线复杂等。笔者从疏散路径、疏散设施和疏散管理等方面提出疏散安全风险控制的对策和建议。