Status of Non-Profits and Fraud: An Exploratory Study of Risks, Controls, and General Organizational Characteristics

ABSTRACT This exploratory study presents evidence on the general characteristics, risks, and controls of all non-profit organizations (NPOs) reporting a fraud (asset diversion) between 2009 and 2015. Compared to NPOs that did not report a fraud, the fraud-reporting NPOs were larger, older, more likely to be a 501c3, and urban. Data from the Form 990 provided information on the risks and controls present. Risks were positively associated with higher levels of reported fraud for all sizes of NPOs. However, controls were more often related to lower levels of fraud only for larger NPOs, with the level of controls present increasing with the size of the organization. We also identify new variables that should add to our understanding and also variables used in prior studies that may not have enough variance to add any insight. Based on the results from this study, we provide suggestions for future research. Data Availability: Form 990 data were purchased from and are available from GuideStar. Rural and urban codes were purchased from and are available from GreatData

The tension between fire risk and carbon storage: evaluating U.S. carbon and fire management strategies through ecosystem models

Fire risk and carbon storage are related environmental issues because fire reduction results in carbon storage through the buildup of woody vegetation, and stored carbon is a fuel for fires. The sustainability of the U.S. carbon sink and the extent of fire activity in the next 100 yr depend in part on the type and effectiveness of fire reduction employed. Previous studies have bracketed the range of dynamics from continued fire reduction to the complete failure of fire reduction activities. To improve these estimates, it is necessary to explicitly account for fire reduction in terrestrial models. A new fire reduction submodel that estimates the spatiotemporal pattern of reduction across the United States was developed using gridded data on biomass, climate, land-use, population, and economic factors. To the authors’ knowledge, it is the first large-scale, gridded fire model that explicitly accounts for fire reduction. The model was calibrated to 1° × 1° burned area statistics [Global Burnt Area 2000 Project (GBA-2000)] and compared favorably to three important diagnostics. The model was then implemented in a spatially explicit ecosystem model and used to analyze 1620 scenarios of future fire risk and fire reduction strategies. Under scenarios of climate change and urbanization, burned area and carbon emissions both increased in scenarios where fire reduction efforts were not adjusted to match new patterns of fire risk. Fuel reducing management strategies reduced burned area and fire risk, but also limited carbon storage. These results suggest that to promote carbon storage and minimize fire risk in the future, fire reduction efforts will need to be increased and spatially adjusted and will need to employ a mixture of fuel-reducing and non-fuel-reducing strategies

An atmospheric perspective on North American carbon dioxide exchange: CarbonTracker

We present an estimate of net CO2 exchange between the terrestrial biosphere and the atmosphere across North America for every week in the period 2000 through 2005. This estimate is derived from a set of 28,000 CO2 mole fraction observations in the global atmosphere that are fed into a state-of-the-art data assimilation system for CO2 called CarbonTracker. By design, the surface fluxes produced in CarbonTracker are consistent with the recent history of CO2 in the atmosphere and provide constraints on the net carbon flux independent from national inventories derived from accounting efforts. We find the North American terrestrial biosphere to have absorbed –0.65 PgC/yr (1 petagram = 10^15 g; negative signs are used for carbon sinks) averaged over the period studied, partly offsetting the estimated 1.85 PgC/yr release by fossil fuel burning and cement manufacturing. Uncertainty on this estimate is derived from a set of sensitivity experiments and places the sink within a range of –0.4 to –1.0 PgC/yr. The estimated sink is located mainly in the deciduous forests along the East Coast (32%) and the boreal coniferous forests (22%). Terrestrial uptake fell to –0.32 PgC/yr during the large-scale drought of 2002, suggesting sensitivity of the contemporary carbon sinks to climate extremes. CarbonTracker results are in excellent agreement with a wide collection of carbon inventories that form the basis of the first North American State of the Carbon Cycle Report (SOCCR), to be released in 2007. All CarbonTracker results are freely available at http://carbontracker.noaa.gov

Effect of anthropogenic land-use and land cover changes on climate and land carbon storage in CMIP5 projections for the 21st century

This is the final version of the article. Available from the American Meteorological Society via the DOI in this record.The effects of land-use changes on climate are assessed using specified-concentration simulations complementary to the representative concentration pathway 2.6 (RCP2.6) and RCP8.5 scenarios performed for phase 5 of the Coupled Model Intercomparison Project (CMIP5). This analysis focuses on differences in climate and land–atmosphere fluxes between the ensemble averages of simulations with and without land-use changes by the end of the twenty-first century. Even though common land-use scenarios are used, the areas of crops and pastures are specific for each Earth system model (ESM). This is due to different interpretations of land-use classes. The analysis reveals that fossil fuel forcing dominates land-use forcing. In addition, the effects of land-use changes are globally not significant, whereas they are significant for regions with land-use changes exceeding 10%. For these regions, three out of six participating models—the Second Generation Canadian Earth System Model (CanESM2); Hadley Centre Global Environmental Model, version 2 (Earth System) (HadGEM2-ES); and Model for Interdisciplinary Research on Climate, Earth System Model (MIROC-ESM)—reveal statistically significant changes in mean annual surface air temperature. In addition, changes in land surface albedo, available energy, and latent heat fluxes are small but significant for most ESMs in regions affected by land-use changes. These climatic effects are relatively small, as land-use changes in the RCP2.6 and RCP8.5 scenarios are small in magnitude and mainly limited to tropical and subtropical regions. The relative importance of the climatic effects of land-use changes is higher for the RCP2.6 scenario, which considers an expansion of biofuel croplands as a climate mitigation option. The underlying similarity among all models is the loss in global land carbon storage due to land-use changes.We acknowledge the World Climate Research Programme Working Group on Coupled Modelling, which is responsible for CMIP, and we thank the climate modeling groups for producing and making available their model output. We thank Karl Taylor and Charles Doutriaux for help with setting up the CMOR tables for the LUCID–CMIP5 experiments. We appreciate a support by the staff of the German Climate Computing Center (DKRZ), in particular by Stephanie Legutke and Estanislao Gonzalez, in performing the LUCID–CMIP5 simulations and in making the model results available via DKRZ ESG gateway. We thank Andy Pitman and an anonymous reviewer for providing constructive and helpful comments on the manuscript. CDJ was supported by the Joint DECC/Defra Met Office Hadley Centre Climate Programme (GA01101). EK was supported by the Environmental Research and Technology Development Fund (S-5, S-10) of the Ministry of the Environment, Japan. PF and FP were supported by the EU-FP7 COMBINE project (Grant 226520)

Challenges in producing policy-relevant global scenarios of biodiversity and ecosystem services

Scenario-based modelling is a powerful tool to describe relationships between plausible trajectories of drivers, possible policy interventions, and impacts on biodiversity and ecosystem services. Model inter-comparisons are key in quantifying uncertainties and identifying avenues for model improvement but have been missing among the global biodiversity and ecosystem services modelling communities. The biodiversity and ecosystem services scenario-based inter-model comparison (BES-SIM) aims to fill this gap. We used global land-use and climate projections to simulate possible future impacts on terrestrial biodiversity and ecosystem services using a variety of models and a range of harmonized metrics. The goal of this paper is to reflect on the steps taken in BES-SIM, identify remaining methodological challenges, and suggest pathways for improvement. We identified five major groups of challenges; the need to: 1) better account for the role of nature in future human development storylines; 2) improve the representation of drivers in the scenarios by increasing the resolution (temporal, spatial and thematic) of land-use as key driver of biodiversity change and including additional relevant drivers; 3) explicitly integrate species- and trait-level biodiversity in ecosystem services models; 4) expand the coverage of the multiple dimensions of biodiversity and ecosystem services; and finally, 5) incorporate time-series or one-off historical data in the calibration and validation of biodiversity and ecosystem services models. Addressing these challenges would allow the development of more integrated global projections of biodiversity and ecosystem services, thereby improving their policy relevance in supporting the interlinked international conservation and sustainable development agendas

Disturbance distance: quantifying forests' vulnerability to disturbance under current and future conditions

Disturbances, both natural and anthropogenic, are critical determinants of forest structure, function, and distribution. The vulnerability of forests to potential changes in disturbance rates remains largely unknown. Here, we developed a framework for quantifying and mapping the vulnerability of forests to changes in disturbance rates. By comparing recent estimates of observed forest disturbance rates over a sample of contiguous US forests to modeled rates of disturbance resulting in forest loss, a novel index of vulnerability, Disturbance Distance, was produced. Sample results indicate that 20% of current US forestland could be lost if disturbance rates were to double, with southwestern forests showing highest vulnerability. Under a future climate scenario, the majority of US forests showed capabilities of withstanding higher rates of disturbance then under the current climate scenario, which may buffer some impacts of intensified forest disturbanceinfo:eu-repo/semantics/publishedVersio

GEDI launches a new era of biomass inference from space

Accurate estimation of aboveground forest biomass stocks is required to assess the impacts of land use changes such as deforestation and subsequent regrowth on concentrations of atmospheric CO2. The Global Ecosystem Dynamics Investigation (GEDI) is a lidar mission launched by NASA to the International Space Station in 2018. GEDI was specifically designed to retrieve vegetation structure within a novel, theoretical sampling design that explicitly quantifies biomass and its uncertainty across a variety of spatial scales. In this paper we provide the estimates of pan-tropical and temperate biomass derived from two years of GEDI observations. We present estimates of mean biomass densities at 1 km resolution, as well as estimates aggregated to the national level for every country GEDI observes, and at the sub-national level for the United States. For all estimates we provide the standard error of the mean biomass. These data serve as a baseline for current biomass stocks and their future changes, and the mission's integrated use of formal statistical inference points the way towards the possibility of a new generation of powerful monitoring tools from space

Past and future carbon fluxes from land use change, shifting cultivation and wood harvest

Carbon emissions from anthropogenic land use (LU) and land use change (LUC) are quantified with a Dynamic Global Vegetation Model for the past and the 21st century following Representative Concentration Pathways (RCPs). Wood harvesting and parallel abandonment and expansion of agricultural land in areas of shifting cultivation are explicitly simulated (gross LUC) based on the Land Use Harmonization (LUH) dataset and a proposed alternative method that relies on minimum input data and generically accounts for gross LUC. Cumulative global LUC emissions are 72 GtC by 1850 and 243 GtC by 2004 and 27–151 GtC for the next 95 yr following the different RCP scenarios. The alternative method reproduces results based on LUH data with full transition information within <0.1 GtC/yr over the last decades and bears potential for applications in combination with other LU scenarios. In the last decade, shifting cultivation and wood harvest within remaining forests including slash each contributed 19% to the mean annual emissions of 1.2 GtC/yr. These factors, in combination with amplification effects under elevated CO2, contribute substantially to future emissions from LUC in all RCPs

Accounting for risk in valuing forest carbon offsets

<p>Abstract</p> <p>Background</p> <p>Forests can sequester carbon dioxide, thereby reducing atmospheric concentrations and slowing global warming. In the U.S., forest carbon stocks have increased as a result of regrowth following land abandonment and in-growth due to fire suppression, and they currently sequester approximately 10% of annual US emissions. This ecosystem service is recognized in greenhouse gas protocols and cap-and-trade mechanisms, yet forest carbon is valued equally regardless of forest type, an approach that fails to account for risk of carbon loss from disturbance.</p> <p>Results</p> <p>Here we show that incorporating wildfire risk reduces the value of forest carbon depending on the location and condition of the forest. There is a general trend of decreasing risk-scaled forest carbon value moving from the northern toward the southern continental U.S.</p> <p>Conclusion</p> <p>Because disturbance is a major ecological factor influencing long-term carbon storage and is often sensitive to human management, carbon trading mechanisms should account for the reduction in value associated with disturbance risk.</p