Contabilidade Ambiental: proposta de contabilização dos créditos de carbono

O meio ambiente, habitat natural do ser humano, tem sido degradado com tamanha velocidade que o planeta já não é mais capaz de renovar suas reservas naturais. A mudança climática é sentida nas alterações do tempo, tendo como exemplo as calamidades ocorridas constantemente em diversos países, envolvendo furacões, enchentes e aquecimento global. Este estudo objetiva investigar como são formados os créditos de carbono, suas implicações contábeis e gerenciais e propor uma forma de contabilização desses créditos nas Demonstrações Contábeis das empresas. As abordagens, envolvendo energias renováveis e limpas, visando reduzir a escala de monóxido de carbono que é jogado na atmosfera do planeta, têm sido uma constante no cenário mundial, envolvendo o acordo firmado em Kyoto e suas normatizações impostas às grandes economias, ou seja, os grandes poluidores. A partir do ano de 2008, com a convergência às Normas Internacionais de Contabilidade no Brasil, torna-se imperioso desbravar essa fronteira que envolve o tema mudança climática, elucidando a contabilização dos créditos de carbono. A metodologia utilizada foi a revisão bibliográfica. Os resultados demonstram que as poucas normas contábeis existentes não atendem nem normatizam o assunto de forma a elucidá-lo. Visando responder este questionamento e mitigar o descaso das empresas pelo assunto, buscaram-se vários trabalhos na literatura atual, que serviram de base para um modelo proposto de contabilização e evidenciação dos valores ambientais.

Quantifying seascape structure: extending terrestrial spatial pattern metrics to the marine realm

Spatial pattern metrics have routinely been applied to characterize and quantify structural features of terrestrial landscapes and have demonstrated great utility in landscape ecology and conservation planning. The important role of spatial structure in ecology and management is now commonly recognized, and recent advances in marine remote sensing technology have facilitated the application of spatial pattern metrics to the marine environment. However, it is not yet clear whether concepts, metrics, and statistical techniques developed for terrestrial ecosystems are relevant for marine species and seascapes. To address this gap in our knowledge, we reviewed, synthesized, and evaluated the utility and application of spatial pattern metrics in the marine science literature over the past 30 yr (1980 to 2010). In total, 23 studies characterized seascape structure, of which 17 quantified spatial patterns using a 2-dimensional patch-mosaic model and 5 used a continuously varying 3-dimensional surface model. Most seascape studies followed terrestrial-based studies in their search for ecological patterns and applied or modified existing metrics. Only 1 truly unique metric was found (hydrodynamic aperture applied to Pacific atolls). While there are still relatively few studies using spatial pattern metrics in the marine environment, they have suffered from similar misuse as reported for terrestrial studies, such as the lack of a priori considerations or the problem of collinearity between metrics. Spatial pattern metrics offer great potential for ecological research and environmental management in marine systems, and future studies should focus on (1) the dynamic boundary between the land and sea; (2) quantifying 3-dimensional spatial patterns; and (3) assessing and monitoring seascape change.

Combining stable isotopes and skeletal growth marks to detect habitat shifts in juvenile loggerhead sea turtles Caretta caretta

Understanding the phase and timing of ontogenetic habitat shifts underlies the study of a species’ life history and population dynamics. This information is especially critical to the conservation and management of threatened and endangered species, such as the loggerhead sea turtle Caretta caretta. The early life of loggerheads consists of a terrestrial egg and hatchling stage, a posthatchling and juvenile oceanic, pelagic feeding stage, and a juvenile neritic, primarily benthic feeding stage. In the present study, novel approaches were applied to explore the timing of the loggerhead ontogenetic shift from pelagic to benthic habitats. The most recent years of somatic growth are recorded as annual marks in humerus cross sections. A consistent growth mark pattern in benthic juvenile loggerheads was identified, with narrow growth marks in the interior of the bone transitioning to wider growth marks at the exterior, indicative of a sharp increase in growth rates at the transitional growth mark. This increase in annual growth is hypothesized to correlate with the ontogenetic shift from pelagic to benthic habitats. Stable isotopes of carbon and nitrogen just interior and exterior to the transitional growth mark, as well as stable isotopes from pelagic and benthic flora, fauna and loggerhead stomach contents, were analyzed to determine whether this transition related to a diet shift. The results clearly indicate that a dietary shift from oceanic/pelagic to neritic/benthic feeding corresponds to a transitional growth mark. The combination of stable isotope analysis with skeletochronology can elucidate the ecology of cryptic life history stages during loggerhead ontogeny.

Using wildlife activity and antibiotic resistance analysis to model bacterial water quality in coastal ponds

Models that help predict fecal coliform bacteria (FCB) levels in environmental waters can be important tools for resource managers. In this study, we used animal activity along with antibiotic resistance analysis (ARA), land cover, and other variables to build models that predict bacteria levels in coastal ponds that discharge into an estuary. Photographic wildlife monitoring was used to estimate terrestrial and aquatic wildlife activity prior to sampling. Increased duck activity was an important predictor of increased FCB in coastal ponds. Terrestrial animals like deer and raccoon, although abundant, were not significant in our model. Various land cover types, rainfall, tide, solar irradiation, air temperature, and season parameters, in combination with duck activity, were significant predictors of increased FCB. It appears that tidal ponds allow for settling of bacteria under most conditions. We propose that these models can be used to test different development styles and wildlife management techniques to reduce bacterial loading into downstream shellfish harvesting and contact recreation areas.

Characterizing Jobos Bay, Puerto Rico: a watershed modeling analysis and monitoring plan

Land-based pollution is commonly identified as a major contributor to the observed deterioration of shallow-water coral reef ecosystem health. Human activity on the coastal landscape often induces nutrient enrichment, hypoxia, harmful algal blooms, toxic contamination and other stressors that have degraded the quality of coastal waters. Coral reef ecosystems throughout Puerto Rico, including Jobos Bay, are under threat from coastal land uses such as urban development, industry and agriculture. The objectives of this report were two-fold: 1. To identify potentially harmful land use activities to the benthic habitats of Jobos Bay, and 2. To describe a monitoring plan for Jobos Bay designed to assess the impacts of conservation practices implemented on the watershed. This characterization is a component of the partnership between the U.S. Department of Agriculture (USDA) and the National Oceanic and Atmospheric Administration (NOAA) established by the Conservation Effects Assessment Project (CEAP) in Jobos Bay. CEAP is a multi-agency effort to quantify the environmental benefits of conservation practices used by private landowners participating in USDA programs. The Jobos Bay watershed, located in southeastern Puerto Rico, was selected as the first tropical CEAP Special Emphasis Watershed (SEW). Both USDA and NOAA use their respective expertise in terrestrial and marine environments to model and monitor Jobos Bay resources. This report documents NOAA activities conducted in the first year of the three-year CEAP effort in Jobos Bay. Chapter 1 provides a brief overview of the project and background information on Jobos Bay and its watershed. Chapter 2 implements NOAA’s Summit to Sea approach to summarize the existing resource conditions on the watershed and in the estuary. Summit to Sea uses a GIS-based procedure that links patterns of land use in coastal watersheds to sediment and pollutant loading predictions at the interface between terrestrial and marine environments. The outcome of Summit to Sea analysis is an inventory of coastal land use and predicted pollution threats, consisting of spatial data and descriptive statistics, which allows for better management of coral reef ecosystems. Chapters 3 and 4 describe the monitoring plan to assess the ecological response to conservation practices established by USDA on the watershed. Jobos Bay is the second largest estuary in Puerto Rico, but has more than three times the shoreline of any other estuarine area on the island. It is a natural harbor protected from offshore wind and waves by a series of mangrove islands and the Punta Pozuelo peninsula. The Jobos Bay marine ecosystem includes 48 km² of mangrove, seagrass, coral reef and other habitat types that span both intertidal and subtidal areas. Mapping of Jobos Bay revealed 10 different benthic habitats of varying prevalence, and a large area of unknown bottom type covering 38% of the entire bay. Of the known benthic habitats, submerged aquatic vegetation, primarily seagrass, is the most common bottom type, covering slightly less than 30% of the bay. Mangroves are the dominant shoreline feature, while coral reefs comprise only 4% of the total benthic habitat. However, coral reefs are some of the most productive habitats found in Jobos Bay, and provide important habitat and nursery grounds for fish and invertebrates of commercial and recreational value.

Evidence of shark predation and scavenging on fishes equipped with pop-up satellite archival tags

Over the past few years, pop-up satellite archival tags (PSATs) have been used to investigate the behavior, movements, thermal biology, and postrelease mortality of a wide range of large, highly migratory species including bluefin tuna (Block et al., 2001), swordfish (Sedberry and Loefer, 2001), blue marlin (Graves et al., 2002), striped marlin (Domeier and Dewar, 2003), and white sharks (Boustany et al., 2002). PSAT tag technology has improved rapidly, and current tag models are capable of collecting, processing, and storing large amounts of information on light level, temperature, and pressure (depth) for a predetermined length of time before the release of these tags from animals. After release, the tags float to the surface, and transmit the stored data to passing satellites of the Argos system.

Terrestrial ecosystem response to interdecadal climate variability in the western United States [abstract]

EXTRACT (SEE PDF FOR FULL ABSTRACT): We argue that the most important climatically-driven terrestrial ecosystem changes are concentrated in annual- to decadal-scale episodic events. These rapid ecosystem responses to climate change are manifested as regionally synchronized disturbance events (eg, floods, fires, and insect outbreaks) and increased drought-caused plant mortality rates.

The terrestrial paleorecord of climate change over the past thousand years in the Canadian Rockies [abstract]

EXTRACT (SEE PDF FOR FULL ABSTRACT): High alpine environments provide a variety of paleorecords based on physical (glaciers, glacio-lacustrine sedimentation) and biological systems (tree rings, tree-line fluctuations). These records have varying temporal resolution and contain different climate-related signals but, in concert, provide a more comprehensive reconstruction of past climates than is possible from any single archive.

Integrating varve and tree-ring time series for southern California climate reconstruction: a 20th century outlook [abstract]

EXTRACT (SEE PDF FOR FULL ABSTRACT): Our objective is to combine terrestrial and oceanic records for reconstructing West Coast climate. Tree rings and marine laminated sediments provide high-resolution, accurately dated proxy data on the variability of climate and on the productivity of the ocean and have been used to reconstruct precipitation, temperature, sea level pressure, primary productivity, and other large-scale parameters. We present here the latest Santa Barbara basin varve chronology for the twentieth century as well as a newly developed tree-ring chronology for Torrey pine.

Limnology and fishery biology of the streams at Horton Plains, Sri Lanka (Ceylon)

The present study deals with the chemical, algal and faunal characteristics of the stream system at Horton Plains, the highest plains in Ceylon (altitude 2'225 m). The cultivation of seed potatoes and subsequent use of fertilizers have caused extensive silting and severe eutrophication of the stream systems. Since there are no indigenous fish, the trout Salmo gairdnerii has been introduced and it is the only fish found in these streams. The commonest fauna in the streams are crabs (Paratelphusa sp.), shrimps (Caridimr sp.), Simulium sp. and Chironomus sp. Their increase in number is probably correlated with increase in organic and detritus matter. The most important food items of the trout are the crabs living abundantly in the stream, insect larvae and terrestrial insects were also commonly found in the guts. Records of stocking and taking of trout in the Horton plains streams have shown that now less trout are taken relatively to the numbers stocked. This decrease may be possibly due to the eutrophication of the stream and also due to the possible use of pollutants in connection with the cultivation of seed potatoes.

Larval development of a semi terrestrial mangrove sesarmine crab Chasmagnathus convexus (Crustacea: Decapoda: Brachyura: Grapsidae) reared in laboratory

Four zoeal stages and one megalopal stage were identified in laboratory reared semiterrestrial mangrove sesarmine crab Chasmagnathus convexus. At an average salinity and temperature of 20±1% and 19.2±0.2°C, the megalopa was attained 24 days after hatching. Morphologically, the first zoae of C. convexz1s is very similar to those of other species of the genus Chasmagnathus as well as species of the genus Helice, in that view all share the following characteristics: lateral spine on the carapace, three pairs of setae on the posterior margin of the telson furca, one plus five setae on the endopod of the maxillule, and two plus two setae on the endopod of the maxilla. The differences between the first zoea and megalopa of and those of its congeners are discussed.

Game Vertebrate Densities in Hunted and Nonhunted Forest Sites in Manu National Park, Peru

Manu National Park of southern Peru is one of the most renowned protected areas in the world, yet large-bodied vertebrate surveys conducted to date have been restricted to Cocha Cashu Biological Station, a research station covering <0.06 percent of the 1.7Mha park. Manu Park is occupied by >460 settled Matsigenka Amerindians, 300-400 isolated Matsigenka, and several, little-known groups of isolated hunter-gatherers, yet the impact of these native Amazonians on game vertebrate populations within the park remains poorly understood. On the basis of 1495 km of standardized line-transect censuses, we present density and biomass estimates for 23 mammal, bird, and reptile species for seven lowland and upland forest sites in Manu Park, including Cocha Cashu. We compare these estimates between hunted and nonhunted sites within Manu Park, and with other Neotropical forest sites. Manu Park safeguards some of the most species-rich and highest biomass assemblages of arboreal and terrestrial mammals ever recorded in Neotropical forests, most likely because of its direct Andean influence and high levels of soil fertility. Relative to Barro Colorado Island, seed predators and arboreal folivores in Manu are rare, and generalist frugivores specializing on mature fruit pulp are abundant. The impact of such a qualitative shift in the vertebrate community on the dynamics of plant regeneration, and therefore, on our understanding of tropical plant ecology, must be profound. Despite a number of external threats, Manu Park continues to serve as a baseline against which other Neotropical forests can be gauged.

Composition and evolution of the V2r vorneronasal receptor gene repertoire in mice and rats

Pheromones are chemicals produced and detected by conspecifics to elicit social/sexual physiological and behavioral responses, and they are perceived primarily by the vomeronasal organ (VNO) in terrestrial vertebrates. Two large superfamilies of G protein-coupled receptors, V1rs and V2rs, have been identified as pheromone receptors in vomeronasal sensory neurons. Based on a computational analysis of the mouse and rat genome sequences, we report the first global draft of the V2r gene repertoire, composed of similar to 200 genes and pseudogenes. Rodent V2rs are subject to rapid gene births/deaths and accelerated amino acid substitutions, likely reflecting the species-specific nature of pheromones. Vertebrate V2rs appear to have originated twice prior to the emergence of the VNO in ancestral tetrapods, explaining seemingly inconsistent observations among different V2rs. The identification of the entire V2r repertoire opens the door to genomic-level studies of the structure, function, and evolution of this diverse group of sensory receptors. (c) 2005 Elsevier Inc. All rights reserved.

Impact of common carp, Cyprinus carpio (L.) and Nile tilapia, Oreochromis niloticus (L.) on arthropods population, zoobenthos and weeds in rice-fish culture

An experiment was carried out in the fields of the Agronomy Field Laboratory, Bangladesh Agricultural University, Mymensingh, Bangladesh to determine the impact of common carp (Cyprinus carpio) and tilapia (Oreochromis niloticus) culture on arthropod population, zoobenthos and weeds of rice field. The treatments were: (1) rice combined with mono sex tilapia, (2) rice combined with common carp, (3) rice combined with a mixed culture of mono sex tilapia and common carp and (4) rice alone. It was observed that tilapia significantly reduced the number of arthropods, green leafhoppers and white leafhoppers in the rice-fish production systems. Benthos analysis revealed significant effects of fish culture on the abundance of molluscs, oligochaete worms and chironomid larvae. Lowest number of benthos was obtained in the treatments with common carp and significant reduction of the weed biomass was observed, especially in the tilapia containing plots. Based on the results of the study it can be suggested that common carp may play an important role in controlling of benthic organisms, while tilapia might be more effective to control terrestrial arthropods and weeds.

The diversity of macro invertebrates in the Victoria and Kyoga lake basin and their relationship to ecosystem functioning

Aquatic macro-invertebrates encompass all those organisms that be seen with unaided eyes. Most macro-invertebrates are categorised as semi-aquatic in that they are aquatic in early stages, but live as terrestrial organisms as adults, while others like gastropods, bivalves, Oligochaetae, Hirudinae and ostracods are exclusively aquatic. Some of them such as mayflies lay eggs in water and subsequent stages also live in water until adulthood when they emerge to live a terrestrial life. In others, eggs are laid near the water, while some like members of Tendipedidae (midges) lay their eggs on the leaves of aquatic macrophytes and after hatching their larvae creep into water