Western Sahara : international law, justice and natural resources

As the Spanish were preparing to leave colonized Western Sahara in 1975, Morocco invaded, sparking a war with the Western Saharan Polisario Front. About 70% of Western Sahara was occupied by Morocco, which stations up to 140,000 soldiers in the territory, primarily along a 1700 kilometre long sand berm that is protected by one of the world’s largest fields of landmines. In 1991, Morocco and the Polisario Front agreed to a truce ahead of a referendum on Western Sahara’s future. However, Morocco has since refused to allow the referendum to take place, and has begun the extensive exploitation of Western Sahara’s non-renewable natural resources. This has both highlighted the plight of the Saharawi people who live in refugee camps in Algeria and in occupied Western Sahara, and pushed the Polisario Front back to a position where it is openly canvassing for a return to war.

Valuation and reporting of native fauna in monetary terms: compatibility between a market-Based system and natural resources?

A change in community values and priorities has introduced ethical,
environmental and social issues into the way in which business conducts
its activities. There are an increasing number of managed investment funds focusing on socially responsible investment (SRI) by concentrating on firms that operate according to predetermined criteria for environmental, social and ethical issues. For investors in these funds environmental stewardship issues are integrated with concern over financial resources and performance. In this paper the accounting and reporting by business activities concerned with conservation of wildlife are examined. The world of accounting has functioned for many years with relatively few accounting standards devoted to specialised industry needs. In 1998 the Australian Accounting Standards Board and in 2001 the International Accounting Standards Board issued standards devoted to agriculture. Both standards deal with the reporting of managed biological assets and require application of essentially the same approaches despite the Australian standard requiring net market value while the International standard requires fair value. In this paper we analyse how one conservation firm Earth Sanctuaries Ltd. (ESL) has applied AASB 1037 and then we explore the implications for conservation firms operating in geographical locations outside Australia. It is suggested that AASB 1037 and indeed lAS 41 may not provide value appropriate information for investor decisions relating to accounting profits for such firms. Our examination shows that it is appropriate to reconsider accounting guidelines provided by these standards in order to link the information relating to economic and environmental performance. Transparency may be improved by a move closer to Elkington 's (1997) triple bottom line reporting. We therefore contend that the issues arising from the use ofAASB 1037 and lAS 41 need to be widely considered by all standard setters, particularly given the increasing attention to SRI.

Mineral rights are dead! Long live mineral rights!

Whilst being mindful of the eventual extinction of the legal notion of mineral rights in South Africa upon expiry of the transitional measures in terms of schedule II of the Mineral and Petroleum Resources Development Act 28 of 2002 on 30 April 2009, the classification of mineral rights by the supreme court of appeal in the Anglo decision is to be welcomed, even though it is somewhat ironic at this stage. (As to the extinction of the notion of mineral rights, see Badenhorst "Mineral rights : 'year zero cometh?'" 2001 Obiter 119; "Exodus of 'mineral rights' from South African mineral law" 2004 Journal of Energy and Natural Resources Law 218.) It will, however, be shown in this discussion that the decision of the supreme court of appeal will extend beyond the statutory transitional period and will also have an impact on rights to minerals or rights to petroleum as created in terms of the Mineral and Petroleum Resources Development Act (hereafter referred to as the act). For purposes of this discussion, one can simply continue to refer to mineral rights that developed from the common law as "mineral rights", whilst referring to the new rights created in terms of the act as "rights to minerals and petroleum". The present decision only deals with coal as "minerals".

The experience of Singapore in raising awareness of natural and cultural resources

The city-state of Singapore has a major role in the urban development. Majority of the innovative projects are initiated by the government agencies. For this paper, I would like to highlight the two distinct themes of innovation that, I believe preoccupied the authority for its urban issues, they are innovation which concern nature and culture. Land in Singapore is scarce. Natural resources are strictly protected. At the same time they are challenged to return the maximum benefit to their own population. The water catchment area and the prime forest on the whole island is the most valuable natural resources to be preserved. The paper will demonstrate how Singapore challenges with its own resources (water and greenery) in which the holistic planning around these themes become more than just spaces of protection but integrated with the public space system and turned into more valuable spaces for the well being of its population. The second theme is the issue related to culture. Singapore's economy is the most advance compare to other Southeast Asian countries, however when it comes to culture and identity, the city state struggles with the over constructed image of branding Singapore's culture. The paper will discuss several examples around the theme of arts and culture, how the city state bench-mark itself with the world class cities. It is one of the most challenging topic in urban planning and policy making. It is worth discussing on its success and failure. We can learn form Singapore that innovation at the level of policy maker can be achieved in some urban aspects such as the management of natural resources and urban design projects related to it. However when it comes to the issue related to art and culture, the top down policy alone cannot assure the achievement of city's identity as it aspired. Tracing the historical development of the environmental and cultural policies of Singapore the paper intends to study and analyze various case studies reflecting these attempts of natural and cultural instillation. In the process of comparison of these two drastically contrasting actors and approaches, the paper will argue that it has mostly been driven by economic aims, and careful thought. The results have been limited and restrictive. Further arguing that 'creativity' is the essential factor of arts and culture, it evaluates the authenticity and the ultimate implications on cultural spirit.

The minimum moral content of law : a critique of Hart's descriptive theory of positive and natural law

Review of H.L.A. Hart's account of the minimum moral content of law - assesses its consistency with the methodology provided in his description of the focal meaning or central case of law - particular focus is Hart's consideration of the ultimate end of man - how difficulties faced by Hart's account of the minimum moral content of law can be overcome.

Sustainable development and environmental accounting: the challenge to the economics and accounting profession

Purpose – The purpose of this paper is to examine the role of natural resources accounting in sustainable development. Natural resource accounting is important because the welfare of a nation measured in terms of gross domestic product (GDP) has several weaknesses. Design/methodology/approach – This paper achieves this objective by identifying the present status, the constraints and the challenges for the economics and accounting professions. Findings – The main weakness of GDP as a measure of development is that it does not take into account damages to environmental resources. However, the improvement of the concept to include environmental resource use is made difficult because of the difficulties of measuring environmental damage. The challenge to the economics and accounting profession is to ensure interdisciplinary collaboration, development of a framework to explicitly include the environment, development of credible valuation procedures for the environment, and inclusion of the various ethical positions advanced by various groups on the value of the environment. Practical implications – Some headway has been made on these issues during the last decade but a major challenge still lies ahead in further improving these approaches so that sustainable development becomes an achievable goal. Originality/value – This paper brings together diverse views and fusing them together providing a future path for research in environmental accounting to achieve sustainable development.

"Minerals", "petroleum" and "operations" in the Mineral and Petroleum Resources Development Act 28 of 2002 : a geologist as devil's advocate for a change? "

This article examines the meaning of "minerals", petroleum, "operations" and activities in relation to such substances to determine the ambit of the application of the Minerals and Petroleum Resources Development Act 28 of 2002, the type of rights necessary for such operations and activities and the ambit of these rights. The examination of the meaning of these concepts takes place with reference to prior definitions in statutes and also from a natural science and geology perspective. An attempt is made to show that the legal definitions do no always correspond with the geological meanings and the meanings on the ground. It is questioned whether in recent legislation why more reliance is not placed on input from geologists in the field.

Sustaining regional environmental NGOs in Latin America and Eastern Europe : considering the experience of the FARN and the REC

Democratisation presents opportunities and threats to non-governmental organisations (NGOs). Greater openness associated with democratic regimes provides opportunities for participation and influence not previously available. At the same time, increasing state capacity may threaten the continued relevance of NGOs. The article examines the Environment and Natural Resources Foundation (FARN) of Argentina and the Regional Environmental Center (REC) of eastern Europe to assess environmental support organisations in post-authoritarian contexts. The aims of the article are to identify opportunities and threats to environmental support organisations and to examine the strategies they adopt to advance their interests and achieve their goals.

Environmental sustainability orientation and financial resources of small manufacturing firms in the Philippines

Purpose - This study challenges the conventional view that resources determine the extent of environmental sustainability orientation (ESO) of small firms in a developing Southeast Asian country context. First, this study attempts to develop a measurement model of ESO of small firms in the manufacturing sector in the Philippines. Second, the study explores the impact of the financial resources on the ESO of firms.

Design/methodology/approach - The study uses survey data from 166 small manufacturing firms in three Philippine cities. Multiple regression modelling is used to estimate the relationships between firm resources and ESO.

Findings - The results indicate that ESO is a multi-dimensional construct with three facets: awareness of, actions for, and appreciation of environmental sustainability. The empirical evidence does not support the conventional firm resources – ESO proposition.

Research limitations/implications - A proactive ESO is not necessarily beyond the reach of resource-constrained small firms. The generalisability of the findings however is limited to small manufacturing firms in the Philippines.

Practical implications - This study informs owner-managers of small firms that a proactive ESO does not largely depend on financial resources. Government policies and programs to encourage small firms to become sustainable should not only focus on financial forms of assistance.

Originality/value -  To date, this is the only Philippine-based study and one of the scarce small firm-focused studies that examine the proposition that small firms are unable to pursue a proactive ESO due to resource-constraints.

The planning theory and natural law

The practical, normative dimension of planning is a plausible source of the ‘family resemblances’ noted by a number of legal theorists between Scott Shapiro’s Planning Theory and natural law jurisprudence. Foremost among these resemblances is Shapiro’s contention that the law, necessarily, has a moral aim. The moral aim thesis is at first glance surprising given Shapiro’s intention to defend exclusive legal positivism and unequivocal rejection of what he takes to be the core commitments of natural law theory. Shapiro’s claim, however, is that although the law necessarily has a moral aim, this does not entail that it is successful in satisfying that aim. In order to assess this thesis, it is helpful to compare the Planning Theory with contemporary natural law approaches. Bringing Shapiro’s Planning Theory into dialogue with contemporary natural law theories can demonstrate some of the Planning Theory’s weaknesses as an alternative explanation of the ultimate grounds of the authoritativeness of legal norms. Some of these weaknesses, moreover, are instructive beyond the specific contours of the Planning Theory insofar as they generalise to other legal positivist approaches. In section one I consider Shapiro’s treatment of the so-called ‘Possibility Puzzle’ regarding the grounding relation between authoritative norms and legal authority. Shapiro’s denial of the capacity of earlier jurisprudential theories to resolve this puzzle overlooks what is – I suggest – a plausible solution developed by John Finnis on the basis of Joseph Raz’s theory of practical reason and norms. Section two then demonstrates why Shapiro’s attempt to combine a robust construal of the social facts thesis with a commitment to the thesis that law necessarily has a moral aim is ultimately unsuccessful.

Arsenic contamination in Bangladesh groundwater: a major environmental and social disaster

In attempting to eliminate disease caused by drinking polluted surface water, millions of shallow surface wells were drilled into the Ganges delta alluvium in Bangladesh. The latest statistics indicate that 80% of Bangladesh and an estimated 40 million people are at risk of arsenic poisoning-related diseases because the ground water in these wells is contaminated with arsenic. The clinical manifestations of arsenic poisoning are myriad, and the correct diagnosis depends largely on awareness of the problem. Patients with melanosis, leuco-melanosis, keratosis, hyperkeratosis, dorsum, non-petting edema, gangrene and skin cancer have been identified. The present article reviews the current arsenic contamination of ground water, hydrological systems, groundwater potential and utilization and environmental pollution in Bangladesh. This paper concludes by clarifying the main actions required to ensure the sustainable development of water resources in Bangladesh

Environmental and social responsibility: a normative financial reporting concept

The inclusion of environmental and social values in a firm’s policy and key performance indicators can enhance its reputation and create wealth for both the firm and its investors. Social values and associated activities are initially integrated with financial resources through the strategic plan, which requires firms to merge the longer term environmental and social values with short term economic objectives and performance measures. Strategies will differ between individual corporations. This paper provides a normative reporting concept which connects the financial implications associated with longer term planning for environmental and social values, with short term accounting reports. Reporting variants adapted from total cost assessment, life cycle costing, variable costing are integrated to offer opportunities to present both past and predicted information based on a product segment view.

Using multi-criteria decision analysis in natural resource management

The proposed volume aims to provide useful insights on the use of Multi-criteria Decision Analysis (MCDA) in natural resource management by examining a number of empirical applications for several countries and natural resources. There is increasing interest among researchers and policy makers in using MCDA to evaluate complex management issues and problems. While several books with empirical applications have been published, these applications are very recent. Evidence from major studies suggests that MCDA approaches to the management of water, forestry, wetland and other natural resources have substantially improved the design and implementation of natural resource and environmental policies. Using innovative approaches, such as MCDA, to manage complex natural systems will enhance our understanding and management of those systems. Stakeholder involvement is an important determinant of successful resource management, and MCDA provides a useful and effective framework for getting stakeholders involved in resource management decisions. Despite the general acceptance of the role of MCDA in natural resource management, problems remain in applying these techniques. Problems include difficulties in applying the techniques, eliciting required information, lack of suitable measures for environmental variables, and development of innovative methods to simplify the use of MCDA. The proposed book examines several applications of MCDA for several countries (Australia, USA and Europe) and natural resources, including forestry, water resources and vegetation.

Integrating farm production and natural resource management in Tasmania, Australia

This paper reports on the social learning from a project aimed to increase the knowledge and capacity of a group of farmers in Tasmania, Australia, to reduce the impacts of intensive agriculture on soil health and waterways, and to optimise the efficient use of on-farm inputs. The plan-do-check-review cycle adopted in this project required the farmers to assess current management practices, identify where to make changes, implement changes and monitor for improvements. The success of the project was due to careful attention to social processes as well as technical input. The combination of group activities with individual mentoring and one-to-one advice was key to the success of this project in enabling farmers to undertake on-farm action.

There is value in social learning that included developing relationships, using one-to-one contact and group workshops together with expert input when working with farmers to tackle some difficult and complex interrelated natural resource management and production issues. Sufficient time must be allowed for the process of facilitating good practice in natural resource management, particularly when addressing systemic environmental impacts. Practical operational recommendations are presented on communication, feedback, focus of activities and meeting content, as these will be useful to other project officers and facilitators working with farmer groups.