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.

Automatic inspection of metallic surface defects using genetic algorithms

This paper is concerned with the problem of automatic inspection of metallic surface using machine vision. An experimental system has been developed to take images of external metallic surfaces and an intelligent approach based on morphology and genetic algorithms is proposed to detect structural defects on bumpy metallic surfaces. The approach employs genetic algorithms to automatically learn morphology processing parameters such as structuring elements and defect segmentation threshold. This paper describes the detailed procedures which include encoding scheme, genetic operation and evaluation function.

The proposed method has been implemented and tested on a number of metallic surfaces. The results suggest that the method can provide an accurate identification to the defects and can be developed into a viable commercial visual inspection system.

Phytophthora cinnamomi in native vegetation communities of southern Victoia - morphological variation and paragyny among isolates

Morphology has often been used as an indicator of variability within species. The present study investigated morphological and physiological characteristics of isolates of Phytophthora cinnamomi collected from diseased vegetation communities at Anglesea, Victoria, and isolates collected from other regions in the State. Characteristics studied included growth rate on potato-dextrose agar (PDA), corn-meal agar and V8-juice agar at 24°C, growth rate on V8 agar at 15°C, colony morphology on PDA, sporangial and gametangial morphology, sporangial production and mating type. Phenotypic variation was demonstrated in radial growth rate, colony morphology and sporangial dimensions. Sporangial and oogonial dimensions and sporangial production were not significantly different between isolates from different geographical regions. All isolates were found to be of the A2 mating type suggesting variation was derived asexually. Paragynal associations, in an organism characteristically defined as amphigynal, were observed following crossing with A1 isolates. This is the first such study undertaken in southern Victoria. The findings highlight the importance of appropriate management of an area of such high conservation value as the Anglesea Heath to contain the current infection and to prevent introduction of new isolates into the area.

A legacy of assimilation : abuse in Canadian native residential schools

Unlike the position in Australia, Canada has appropriately responded to the revelations of forced removal of indigenous children by apologising to those persons who suffered through the Native Residential Schools - Canada has also sought to facilitate settlements with many of these persons with validated claims.

Does firefighting foam affect the growth of some Australian native plants?

Firefighting foams (Class A foams) are an effective and widespread firefighting tool, and are frequently used in environmentally sensitive areas. They are known to be ecologically damaging in aquatic environments; however, their impacts at the plant species or ecosystem level are relatively unknown. Reports of shoot damage to plants, suppressed flowering and changes in plant community composition suggest that the environmental damage caused by their use may be unacceptable. Applications of four levels of foam to seedlings of seven Australian plant species, from five representative and widespread families, showed no detectable impacts on a range of vegetative growth characteristics. The results are encouraging for continued use of firefighting foam in sensitive natural habitats.

A benchmark study on housing defects in Victoria, Australia

The construction industry consists of many small businesses employing less than five people. A challenge to the construction industry is to ensure that the many small firms and sub-contractors keep producing quality housing to meet the needs of their customers and clients. In attempts to continually improve the quality of housing various policies and mechanisms have been adopted. These have included industry sponsored quality programs and industry administered builder registration. However, these attempts have failed because of consumer mistrust of industry-sponsored programs. In addition, these mechanisms have been introduced in isolation and not as a part of an integrated industry initiative that includes education and training from the trade to tertiary level construction management courses. This work contributes to knowledge through a detailed on-going study of housing quality and defects. This research identifies the common forms of defects, which occur in housing and their incidences. The overall aim of this paper is to report the identification of defects in housing and the establishment of benchmarks (or a baseline) for the incidence defects in various functional elements within a house. It also suggests the areas where defects are likely to occur. From the knowledge gained from the study, industry and governments may make informed decisions of where resources may be directed to the areas where it will be most beneficial both to the house builder and the end user (customer). For this to occur the findings of this research will be disseminated into the housing industry and eventually integrated into tertiary courses in building and construction
management.

Landscape characteristics associated with species richness and occurrence of small native mammals inhabiting a coastal heathland: a spatial modelling approach

In the coastal region of south-western Victoria, Australia, populations of native small mammal species are restricted to patches of suitable habitat in a highly fragmented landscape. The size and spatial arrangement of these patches is likely to influence both the occupancy and richness of species at a location. Geographic Information System (GIS)-based habitat models of the species richness of native small mammals, and individual species  occurrences, were developed to produce maps displaying the spatial  configuration of suitable habitat. Models were generated using either generalised linear Poisson regression (for species richness) or logistic regression (for species occurrences) with species richness or  presence/absence as the dependent variable and landscape variables, extracted from both GIS data layers and multi-spectral digital imagery, as the predictor variables. A multi-model inference approach based on the Akaike Information Criterion was used and the resulting model was applied in a GIS framework to extrapolate predicted richness/likelihood of occurrence across the entire area of the study. A negative association between species  richness and elevation, habitat complexity and sun index indicated that richness within the study area decreases with increasing altitude, vertical vegetation structure and exposure to solar radiation. Landform  characteristics were important (to varying degrees) in determining habitat occupancy for all of the species examined, while the influence of habitat complexity was important for only one of the species. Performance of all but one of the models generated using presence/absence data was high, as indicated by the area under the curve of a receiver-operating characteristic plot. The effective conservation of the small mammal species in the area of concern is likely to depend on management actions that promote the protection of the critical habitats identified in the models.

Feudal tenure and native title: revising an enduring fiction

This article argues that the feudal doctrine of tenure continues to endure as the foundation for Australian land law despite its obvious social and historical irrelevance. The doctrine of tenure is a derivation of feudal history. The article examines some of its historical foundations with the aim of highlighting the disparity between the fiction of this inherited form and the reality of a colonial Australian landscape. Particular attention is given to the fact that Australian feudal tenure was always a passive framework. It was disconnected with the landscape and therefore incapable of responding to the needs of colonial expansion. This resulted in a clear disparity between feudal form and the reality of a land system populated by statutory grants. The article argues that feudal tenure was never truly devised as a responsive land system but rather, adopted as a sovereignty device. In this sense, legal history was utilised with the aim of promoting imperial objectives within colonial Australia. Tenure was equated with absolute Crown ownership over all Australian territory despite the fact that this was inconsistent with the orthodox tenets of feudal tenure.
The article argues that the consequence of adopting feudal tenure and absolute Crown ownership has been the estrangement of indigenous rights, title and culture. The creation and legitimisation of a land framework with a fundamentally Eurocentric perspective completely destroyed indigenous interests during the settlement and colonial era. It created an imperial ideology where colonists silently accepted the denial of indigenous identity. The decision of the Mabo High Court to reassess this historical perspective and accept the validity of proven native title claims clearly disturbed tenurial assumptions. However, the High Courts' reification of the feudal form created a fundamental paradox: indigenous title was accepted as a proprietary right within a framework incapable of and unequipped to recognise the fundamentally different cultural perspectives of customary ownership. The article argues that native title cannot evolve within a common law framework that regards ownership as a derivation of the English Crown. It is suggested that ultimately, a pluralist property culture, where indigenous and non-indigenous title exist as equalised entities, can only be properly nurtured with the full and absolute abolition of the feudal doctrine of tenure.

Competitive interactions between the Australian native fish Galaxiasmaculatus and the exotic mosquitofish Gambusiaholbrooki,in a series of laboratory experiments

Competitive interactions between Galaxias maculatus, native to southeastern Australia, and Gambusia holbrooki, an exotic pest, were examined in relation to two types of artificial cover and a food source. Experiments were performed in an 800 l tank using photographic techniques. The relative distance of G. maculatus from cover or food source before and after the introduction of G. holbrooki were compared. Also, the proportions of the species were altered to examine the effects of unequal numbers on dominance behaviour. It was found that G. holbrooki was unable to out compete G. maculatus for either cover or food. The distance of G. maculatus from a food source was seen to increase following the introduction of G. holbrooki, when they outnumbered G. maculatus by 3 to 1. Although the distance from the food of G.maculatus increased following the introduction of G. holbrooki, in all cases the mean distance of G.␣maculatus from cover or food was less than that of G. holbrooki. Significant intra-species competition appeared to occur between G. maculatus and it may be that this competition had a greater effect than the competitive pressure G. holbrooki was able to place on the natives. This study revealed that the exotic pest species, G. holbrooki, could not out compete a small native Australian fish species.

Machine vision system for automatic inspection of surface defects in aluminum die casting

A camera based machine vision system for the automatic inspection of surface defects in aluminum die casting is presented. The system uses a hybrid image processing algorithm based on mathematic morphology to detect defects with different sizes and shapes. The defect inspection algorithm consists of two parts. One is a parameter learning algorithm, in which a genetic algorithm is used to extract optimal structuring element parameters, and segmentation and noise removal thresholds. The second part is a defect detection algorithm, in which the parameters obtained by a genetic algorithm are used for morphological operations. The machine vision system has been applied in an industrial setting to detect two types of casting defects: parts mix-up and any defects on the surface of castings. The system performs with a 99% or higher accuracy for both part mix-up and defect detection and is currently used in industry as part of normal production.