817 resultados para Corporate and social and environmental accounting practices


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After death of benthic and planktic foraminifera their tests intensive dissolve in sediments of the upper sublittoral zone (depth 30-60 m) in the highest productivity area of surface water in the northern Peruvian region. Dissolution of fine pelitic ooze is more intensive than of sandy sediments. Rate of dissolution is lower in the lower sublittoral zone (60-200 m) than in the upper part of the zone. Within the upper bathyal zone (300-500 m) dissolution decreases and results to accumulation of carbonate test in this zone. Benthic tests are more abundant than planktic ones. Very poor species composition and a peculiar set of species are characteristic of foraminiferal assemblages found in the sublittoral and upper bathyal zones along the Peruvian coast.

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The Kiel Outdoor Benthocosm infrastructure (Kiel, Germany,N 54°19.8'; E 010°09.0') allows combining natural in-situ fluctuations on all environmental variables with the controlled manipulation of treatment factors. The environmental fluctuations are admitted by a continuous flow-through of fjord water. The treatment is applied by delta-treatments which shift the mean of target variables (temperature and pH in this case) while maintaining the frequency and amplitude of natural fluctuations. The data presented here show the treatment levels and the continuously logged temperature and pH conditions in the experimental tanks. The dynamics of temperature and pH are driven by (i) in situ variability, (ii) the treatments imposed and (iii) the biology of the biota in the tanks. These contained macroalgal communities with associated mesograzers, mussels, and sea stars. The data set comprised 5 experimental runs: spring experiment (4.4.-19.6.2013), summer experiment 1 (4.7.-17.9.2013), autumn experiment (10.10-17.12.2013), winter experiment (16.1. - 1.4.2014), summer experiment 2 (10.7. - 26.9.2014).

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Large scale patterns of ecologically relevant traits may help identify drivers of their variability and conditions beneficial or adverse to the expression of these traits. Antimicrofouling defenses in scleractinian corals regulate the establishment of the associated biofilm as well as the risks of infection. The Saudi Arabian Red Sea coast features a pronounced thermal and nutritional gradient including regions and seasons with potentially stressful conditions to corals. Assessing the patterns of antimicrofouling defenses across the Red Sea may hint at the susceptibility of corals to global change. We investigated microfouling pressure as well as the relative strength of 2 alternative antimicrofouling defenses (chemical antisettlement activity, mucus release) along the pronounced environmental gradient along the Saudi Arabian Red Sea coast in 2 successive years. Microfouling pressure was exceptionally low along most of the coast but sharply increased at the southernmost sites. Mucus release correlated with temperature. Chemical defense tended to anti-correlate with mucus release. As a result, the combined action of mucus release and chemical antimicrofouling defense seemed to warrant sufficient defense against microbes along the entire coast. In the future, however, we expect enhanced energetic strain on corals when warming and/or eutrophication lead to higher bacterial fouling pressure and a shift towards putatively more costly defense by mucus release.

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The Ocean Sampling Day (OSD) is a simultaneous sampling campaign of the world's oceans which took place (for the first time) on the summer solstice (June 21st) in the year 2014. These cumulative samples, related in time, space and environmental parameters, provide insights into fundamental rules describing microbial diversity and function and contribute to the blue economy through the identification of novel, ocean-derived biotechnologies. We see OSD data as a reference data set for generations of experiments to follow in the coming decade. The present data set includes a description of each sample collected during the Ocean Sampling Day 2014 and provides contextual environmental data measured concurrently with the collection of water samples for genomic analyses.

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The research work as presented in this article covers the design of detached breakwaters since they constitute a type of coastal defence work with which to combat many of the erosion problems found on beaches in a stable, sustainable fashion. The main aim of this work is to formulate a functional and environmental (but not structural) design method, enabling the fundamental characteristics of a detached breakwater to be defined as a function of the effect it is wished to induce on the coast, and taking into account variables of a different nature (climate, geomorphology and geometry) influencing the changes the shoreline undergoes after its construction. With this article, it is intended to submit the final result of the investigation undertaken, applying the detached breakwater design method as developed to solving a practical case. Thus it may be shown how the method enables a detached breakwater’s geometric pre-sizing to be tackled at a place on the coast with certain climate, geomorphology and littoral dynamic characteristics, first setting the final state of equilibrium it is wanted to obtain therein after its construction.

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To determine the risk of nitrate pollution in agricultural systems have identified several indexes and efficiencies that may lead an effective N fertilizer management for obtain the maximum yield with minimum environmental impact and health

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Choosing an appropriate accounting system for manufacturing has always been a challenge for managers. In this article we try to compare three accounting systems designed since 1980 to address problems of traditional accounting system. In the first place we are going to present a short overview on background and definition of three accounting systems: Activity Based costing, Time-Driven Activity Based Costing and Lean Accounting. Comparisons are made based on the three basic roles of information generated by accounting systems: financial reporting, decision making, and operational control and improvement. The analysis in this paper reveals how decisions are made over the value stream in the companies using Lean Accounting while decisions under the ABC Accounting system are taken at individual product level, and finally we will show how TD-ABC covers both product and process levels for decision making. In addition, this paper shows the importance of nonfinancial measures for operational control and improvement under the Lean Accounting and TD-ABC methods whereas ABC relies mostly on financial measures in this context.

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Population growth, economic globalization, improving living standards and urbanization are causing important changes in the global food system and modifying the dietary habits in many parts of the world (Molden, 2007; Godfray et al., 2010). The nutritional transition (linked to the development of countries and the increasing wealth of its population) implies a shift away from traditional staple food such as roots and tuber vegetables and a rise in consumption of meat and milk products, refined and processed foods, as well as sugars, oils and fats (Ambler-Edwards et al., 2009). The contemporary food system puts significant pressure on natural resources, especially on land and water, because the growing food demand pushes the agricultural frontier beyond, causing large impacts on ecosystems (Ambler-Edwards et al. 2009: 11-18). Also, the trend towards richer diets in animal proteins and processed food adds further pressure on the environment, since it requires larger amount of water and land to be produced (Allan, 2011; Mekonnen and Hoekstra, 2012).

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Introducing cover crops (CC) interspersed with intensively fertilized crops in rotation has the potential to reduce nitrate leaching. This paper evaluates various strategies involving CC between maize and compares the economic and environmental results with respect to a typical maize?fallow rotation. The comparison is performed through stochastic (Monte-Carlo) simulation models of farms? profits using probability distribution functions (pdfs) of yield and N fertilizer saving fitted with data collected from various field trials and pdfs of crop prices and the cost of fertilizer fitted from statistical sources. Stochastic dominance relationships are obtained to rank the most profitable strategies from a farm financial perspective. A two-criterion comparison scheme is proposed to rank alternative strategies based on farm profit and nitrate leaching levels, taking the baseline scenario as the maize?fallow rotation. The results show that when CC biomass is sold as forage instead of keeping it in the soil, greater profit and less leaching of nitrates are achieved than in the baseline scenario. While the fertilizer saving will be lower if CC is sold than if it is kept in the soil, the revenue obtained from the sale of the CC compensates for the reduced fertilizer savings. The results show that CC would perhaps provide a double dividend of greater profit and reduced nitrate leaching in intensive irrigated cropping systems in Mediterranean regions.

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There is a need for in-situ soil moisture conservation in arid and semi-arid regions due to insufficient rainfall for agriculture. For this purpose, a combination implement [integrated reservoir tillage system (RT)] comprised of a single-row chisel plow, single-row spike tooth harrow, modified seeder, and spiked roller was developed and compared to the popular tillage practices, viz., minimum tillage (MT) and conventional tillage (CT) in an arid Mediterranean environment in Egypt. The different tillage practices were conducted at tillage depths of 15, 20, and 25 cm and forward speeds of 0.69, 1, 1.25, and 1.53 m s-1. Some soil physical properties, runoff, soil loss, water harvesting efficiency and yield of wheat were evaluated. The different tillage practices caused significant differences in soil physical properties as the RT increased soil infiltration, producing a rate of 48% and 65% higher than that obtained in MT and CT, respectively. The lowest values of runoff and soil loss were recorded under RT as 4.91 mm and 0.65 t ha-1, whereas the highest values were recorded under CT as 11.36 mm and 1.66 t ha-1, respectively. In conclusion, the RT enhanced the infiltration rate, increased water harvesting efficiency, reduced runoff and achieved the highest yield of wheat. The best tillage operating parameters appeared to be at a tillage depth of 20 cm and speed between 1.00 and 1.25 m s-1.

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Although tree ferns are an important component of temperate and tropical forests, very little is known about their ecology. Their peculiar biology (e.g., dispersal by spores and two-phase life cycle) makes it difficult to extrapolate current knowledge on the ecology of other tree species to tree ferns. In this paper, we studied the effects of negative density dependence (NDD) and environmental heterogeneity on populations of two abundant tree fern species, Cyathea caracasana and Alsophila engelii, and how these effects change across a successional gradient. Species patterns harbor information on processes such as competition that can be easily revealed using point pattern analysis techniques. However, its detection may be difficult due to the confounded effects of habitat heterogeneity. Here, we mapped three forest plots along a successional gradient in the montane forests of Southern Ecuador. We employed homogeneous and inhomogeneous K and pair correlation functions to quantify the change in the spatial pattern of different size classes and a case-control design to study associations between juvenile and adult tree ferns. Using spatial estimates of the biomass of four functional tree types (short- and long-lived pioneer, shade- and partial shade-tolerant) as covariates, we fitted heterogeneous Poisson models to the point pattern of juvenile and adult tree ferns and explored the existence of habitat dependencies on these patterns. Our study revealed NDD effects for C. caracasana and strong environmental filtering underlying the pattern of A. engelii. We found that adult and juvenile populations of both species responded differently to habitat heterogeneity and in most cases this heterogeneity was associated with the spatial distribution of biomass of the four functional tree types. These findings show the effectiveness of factoring out environmental heterogeneity to avoid confounding factors when studying NDD and demonstrate the usefulness of covariate maps derived from mapped communities.

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Objectives: To evaluate impact of postnatal health education for mothers on infant care and postnatal family planning practices in Nepal.