808 resultados para management accounting change
Resumo:
Despite an increasing literary focus on climate change adaptation, the facilitation of this adaptation is occurring on a limited basis (Adger et al. 2007) .This limited basis is not necessarily due to inability; rather, a lack of comprehensive cost estimates of all options specifically hinders adaptation in vulnerable communities (Adger et al. 2007). Specifically the estimated cost of the climate change impact of sea-level rise is continually increasing due to both increasing rates and the resulting multiplicative impact of coastal erosion (Karl et al., 2009, Zhang et al., 2004) Based on the 2007 Intergovernmental Panel on Climate Change report, minority groups and small island nations have been identified within these vulnerable communities. Therefore the development of adaptation policies requires the engagement of these communities. State examples of sea-level rise adaptation through land use planning mechanisms such as land acquisition programs (New Jersey) and the establishment of rolling easements (Texas) are evidence that although obscured, adaptation opportunities are being acted upon (Easterling et al., 2004, Adger et al.2007). (PDF contains 4 pages)
Resumo:
Rural coastal regions across the United States are coping with dramatic social and environmental changes. Historically, these areas relied heavily on fishing and marine commerce and these economic activities defined the character of coastal communities. However, shifting ocean and climate conditions, together with inadequate management strategies, have led to sharp declines in harvestable marine resources. These trends, along with increasing competition from aquaculture and international sources of fish, have led to the steady decline of fishing as the central economic activity in many rural coastal communities. (PDF contains 3 pages)
Resumo:
There has been a perception of increasing river channel instability in north west rivers and the River Lune in particular in recent decades. This has been attributed variously to: (a) long-term trends in precipitation-runoff regime; (b) changes in land-use such as moor-draining and sub-soil draining such that the river is more flashy than previously, and (c) a change in the magnitude-frequency relationships of flow such that high discharges are occurring with increased frequency. Resources are available in the form of rainfall and runoff records, archived information on channel planform, land use statistics and local engineering experience which have not been jointly and fully evaluated. Effective interpretation of the nature of channel change through time with respect to this resource may enhance the Environment Agency's ability to manage the river channel efficiently in the future and will aid the development of effective policy. The results of this study will for the first time, provide robust guidance with respect to long-term channel adjustment and the appropriate management options. The research provides suggestions as to how policy might be developed taking account of other pertinent factors.