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.

The role and contribution of private land in Victoria to biodiversity conservation and the protected area system

The distribution and attributes of properties involved in three major programs for biodiversity protection on private land in Victoria, Australia, was investigated to determine their role in relation to the reserve system. Overlaying of dowsets in a geographic information system, with particular emphasis on property distribution in relation to bioregional and population centres, was undertaken. Land for Wildlife agreements had greater numbers of properties and total area protected in all bioregions throughout the State, yet average protected area sizes were lower than those of conservation covenants and Trust for Nature reserves. A combination of large bioregional area and human population size tended to attract more private conservation properties and, to a lesser extent, the total area they protected. The potential contribution that such properties made to biodiversity conservation varied between bioregions. Inclusion of properties within a national reserve framework is proposed to improve the coordination and effectiveness of conservation measures.

Policy implications of the transfer of ownership of Scotia Sanctuary for the National Reserve System in Australia

The recent purchase of Scotia Sanctuary, in western New South Wales, by the Australian Wildlife Conservancy (AWC), with significant funding from the Commonwealth government raises questions about the National Reserve System in Australia. The property had been placed on the market by the financially strapped Earth Sanctuaries Ltd (ESL). The Commonwealth's involvement represents an important landmark in private land conservation. This commentary investigates some of the possible policy implications this intervention may have for the National Reserve System as a whole and, in particular, about the role of private land within this System.

Home range of the squirrel glider (Petaurus norfolcensis) in a network of remnant linear habitats

Linear strips of natural or semi-natural vegetation are a characteristic feature of rural landscapes throughout the world. Their value for the conservation of fauna in heavily modified landscapes depends on the response of species to the linear shape of the habitat, and the pressures this imposes on population processes and spatial organization. In south-eastern Australia, woodland habitats occupied by the squirrel glider Petaurus norfolcensis, a threatened species of arboreal marsupial, have been preferentially cleared for agriculture leaving only remnants within cleared farmland. In this study, the home range of P. norfolcensis was investigated by radio-tracking 40 gliders within a highly modified landscape where the majority (83%) of remaining wooded habitat occurs as a network of linear strips along roadsides and streams. Individuals were tracked for one to four seasons, resulting in the collection of 4213 independent locational 'fixes'. All fixes of animals were from remnant woodland. Home ranges were elongated and linear, primarily determined by the shape and arrangement of woodland habitat. Seasonal home ranges were small (mean of 1.4–2.8 ha) and ranged between 320 and 840 m long. Small patches of trees in farmland adjacent to the linear habitats were also extensively used. Despite the highly modified landscape structure, home ranges of P. norfolcensis in the linear network were smaller than those estimated from other studies of this species in continuous habitat. The apparent high quality of the linear habitats is attributed to the density of large old trees, which provide foraging and breeding resources, and the productivity of the environment. Linear landscape elements may have a valuable conservation function where they provide resident habitat or enhance landscape connectivity, but their long-term viability is vulnerable to disturbance.

Habitat use and distribution of the beautiful firetail (stagonopleura bella) in foothill forests of the Victorian highlands, Australia

The Beautiful Firetail (Stagonopleura bella) is an uncommon, granivorous finch from coastal south-eastern Australia, with a distribution extending from mid-coastal New South Wales to south-eastern South Australia, including Tasmania. This paper presents a quantitative assessment of habitat use by the Beautiful Firetail based on data collected from 30 paired riparian and non-riparian sites in the foothill forests of the Victorian Highlands, Australia. The Beautiful Firetail occurred in two of the three forest blocks surveyed and was found almost exclusively at riparian sites. The Beautiful Firetail was most likely to occur at riparian sites on the coastal fall of the ranges at sites with high sedge cover and low cover of shrubs and bare ground. The species occurred at low densities (0.10–0.19 individuals ha^–1) throughout the year. Records from the Atlas of Victorian Wildlife were used to describe the distribution of Beautiful Firetails in Victoria. Notable observations inland of the Great Dividing Range were recorded during the present study. Further study is required to understand the ecological requirements of the Beautiful Firetail throughout its range.

Understanding student expectations in developing environmental science courses

Developing relevant and innovative University courses is a complex and often difficult task. This is particularly true when developing environmental science courses as the banner of environmental science has the potential to include an extremely vast array of subject material and course content. Added to this is the diversity of students entering these courses, and their associated course expectations and aspirations. A third component that cannot be ignored when developing courses includes employer demands and expectations of graduates at course completion. As tertiary educators we therefore have the challenge of developing innovative environmental science courses that are academically challenging, but meet the expectations of students, staff and potential future employers. To ensure that we meet this challenge it is vital that we determine the expectations of all relevant parties (students, staff, and potential employers) and develop our courses accordingly.  Here we report on the 'student expectations' component of this. To determine student expectations we conducted a survey of all commencing first year environmental science students. The survey asked students to provide information on drivers for course selection, preferred learning styles, the importance of different approaches to teaching, subject interest areas and employment aspirations. Our results found that environmental science students have a preference for fieldwork and hands-on experience and are very supportive of teaching that combines different teaching methods. On-line teaching was not supported by commencing environmental science students. Commencing students showed a very strong interest in key subject areas of environmental science such as Wildlife, animal conservation, national and marine parks, conservation and marine Wildlife; however, some of the critical areas of environmental science such as population statistics, social sciences and chemistry did not attract the same level of interest. Most commencing students had some idea on where they would like to gain employment on course completion. Knowledge relating to student expectations is Vital, particularly when designing courses, developing specific unit content and undertaking marketing and course information sessions. With this knowledge we can be confident that students enrolling in environmental science will, to a large extent, have their expectations met.

Nest-tree selection by the threatened brush-tailed phascogale (phascogale tapoatafa) (marsupialia: dasyuridae) in a highly fragmented agricultural landscape

The conservation of roosting and nesting resources is of critical concern for many hollow-dependent species around the world. We investigated the nest-tree requirements of the threatened brush-tailed phascogale (Phascogale tapoatafa) in a highly cleared agricultural landscape in south-eastern Australia. We documented the physical characteristics of selected nest trees and describe the spatial and temporal patterns of nest-tree use as revealed by radio-tracking. Nine phascogales (seven females, two males) were radio-tracked between March and July 1999 in an area where most woodland habitat is confined to linear strips along roads and streams or small patches and scattered trees in cleared farmland. Female phascogales were monitored for 13–35 days over periods of 5–15 weeks and two males were monitored for 2 and 9 days respectively. A total of 185 nest-tree fixes was collected and all nests occupied by phascogales were in standing trees. Eighty-three nest trees were identified, ranging in diameter at breast height (dbh) from 25 to 171 cm, with a mean dbh for the trees used by each individual phascogale of >80 cm. Phascogales did not discriminate between canopy tree species in selecting nest trees, but showed highly significant selection for trees in the largest size class. All individuals used multiple nest trees, with the seven females occupying an average of 11.4 nest trees from a mean of 25 diurnal locations. The number of nest trees continued to increase throughout the study, suggesting that more would be identified during a longer or more intensive study. Occupied nest trees were located throughout each individual’s home range, highlighting the importance of a continuous spatial distribution of suitable nest trees across the landscape. Nest trees were also located in adjacent farmland up to 225 m from roadside vegetation, demonstrating the value that scattered clumps and even single trees in farmland can have for wildlife conservation.

Intraspecific phenotypic variability in the black-eared miner (Manorina melanotis); human-facilitated introgression and the consequences for an endangered taxon

Prior to this study the circumscription of the endangered black-eared miner (Manorina melanotis) and the common yellow-throated miner (Manorina flavigula) has been clouded by the existence of hybrid individuals. We examined the intra- and inter-specific phenotypic variation of the two taxa. All available museum specimens (n=138) and a sample of live individuals (n=83) were examined. Cluster analysis revealed a continuum of phenotypic traits now exists between the two taxa. However, further analysis revealed the black-eared miner and yellow-throated miner were separable on phenotypic characters prior to extensive modification of mallee habitat after 1950, suggesting the black-eared miner should be afforded full species status [contrary to Schodde and Mason, 1999. (Schodde, R., Mason, I.J., 1999. The Directory of Australian Birds: Passerines. CSIRO Wildlife and Ecology, Canberra]. Our study highlights the need to carefully examine, not only intraspecific phenoptyic variation within a taxon, but to also consider how such variation may be affected by hybridisation facilitated by human disturbance of habitat.

Pieces of silver : examples of the economic impact and management of the silver gull (Larus novaehollandiae) in Melbourne, Australia

Like a number of gull species, the silver gull Larus novaehollandiae has expanded its population in response to human food subsidy. The major anthropogenic food source is food waste at rubbish tips. Other sources of human food waste are also exploited. Many problems result from the activities of these birds, including human health and safety, economic impacts, and effects on the conservation of other species. My study examines aspects of the economic impacts of the silver gull on the human community of the Greater Melbourne Area comprising approximately 4065 km2 (1569 square miles). My data collection method involves identifying sites where problems have been experienced and completing questionnaires during face to face interviews with the managers of those sites. Data collected at this early stage of the study demonstrate that there are significant, quantifiable economic impacts associated with the superabundance of the silver gull in this area. Other impacts, such as reduced amenity and potential health hazards are equally real but more difficult to quantify. Costs include damage to structures and products, damage prevention measures, and loss of production. Information about the costs of these problems will be presented to the relevant landfill management authorities to encourage them to consider alternative means of disposing of putrescible waste, rather than by open landfill disposal, because even current best practice management of open landfill sites (rubbish tips) provides ample opportunity for silver gulls and certain other bird species to exploit this food source. Controlling access by the silver gull to food at rubbish tips would be an important first step in managing the population of this species.