Accounting for changes in biodiversity and ecosystem services from a business perspective

Biodiversity refers to the dynamics of interactions between organisms in changing environments. Within the context of accelerating biodiversity loss worldwide, firms are under increasing pressures from stakeholders to develop appropriate tools to account for the nature and consequences of their actions, inclusive of their influences on ecosystem services used by other agents. This paper presents a two-pronged approach towards accounting for changes in biodiversity and ecosystem services from a business perspective. First, we seek to analyze how Environmental Management Accounting (EMA) may be used by firms to identify and account for the interactions between their activities and biodiversity and ecosystem services (BES). To that end, we use dairy farming as a case study and propose general recommendations regarding accounting for changes in biodiversity and ecosystem services from a management accounting perspective. Secondly, after discussing the corporate reporting implications of the main environmental accounting approaches, we propose the underlying principles and structural components of a Biodiversity Accountability Framework (BAF) which would combine both financial and BES data sets; hence, suggesting the need for changes in business accounting and reporting standards. Because this would imply significant changes in business information systems and corporate rating practices, we also underline the importance of making the associated technological, organizational and institutional innovations financially viable. The BAF should be designed as an information base, coconstructed with stakeholders, for setting up and managing new modes of regulation combining tools for mitigating BES loss and remunerating BES supply.Accounting, business, biodiversity, ecosystem services, indicators, management accounting, financial accounting, reporting, corporate social responsibility, standards, biodiversity accountability framework.

Educing coherent eddy structures in air curtain systems

The work reported here comes within a broader research program dealing with ambiance separation or confining by means of air curtains (plane air jets). The process is studied experimentally by Particle Image Velocimetry (PIV). In this paper, the emphasis is put on the flow structure in the impingement region of such jet systems insofar as it is where transfers occur preferentially. More precisely, a vortex eduction method was implemented under the Matlab environment enabling both the automatic detection of 2D coherent patterns embedded in PIV velocity vector maps, and a statistical analysis of the topological and energy features of these structures. First, the approach is explained in detail. The second part of this paper is devoted to its application in the case of plane turbulent impinging simple- and twin-jets for various jet exit velocities. Results about the size, the shape, the spatial distribution and the energy content of the detected vortices are provided. Although many questions still remain open, new insights into the fashion these structures might form, organize and evolve are given providing an original picture of the plane turbulent impinging jet

Accounting for changes in biodiversity and ecosystem services from a business perspective: Preliminary guidelines towards a biodiversity accountability framework

Biodiversity refers to the dynamics of interactions between organisms in changing environments. Within the context of accelerating biodiversity loss worldwide, firms are under increasing pressures from stakeholders to develop appropriate tools to account for the nature and consequences of their actions, inclusive of their influences on ecosystem services used by other agents. This paper presents a two-pronged approach towards accounting for changes in biodiversity and ecosystem services from a business perspective. First, we seek to analyze how Environmental Management Accounting (EMA) may be used by firms to identify and account for the interactions between their activities and biodiversity and ecosystem services (BES). To that end, we use dairy farming as a case study and propose general recommendations regarding accounting for changes in biodiversity and ecosystem services from a management accounting perspective. Secondly, after discussing the corporate reporting implications of the main environmental accounting approaches, we propose the underlying principles and structural components of a Biodiversity Accountability Framework (BAF) which would combine both financial and BES data sets; hence, suggesting the need for changes in business accounting and reporting standards. Because this would imply significant changes in business information systems and corporate rating practices, we also underline the importance of making the associated technological, organizational and institutional innovations financially viable. The BAF should be designed as an information base, coconstructed with stakeholders, for setting up and managing new modes of regulation combining tools for mitigating BES loss and remunerating BES supply

On velocity and temperature fluctuations generated by a turbulent grid in open vertical channel

We analyze experimentally the statistical properties of velocity and temperature fluctuations in a free turbulent flow generated downstream of two grids placed at the inlet of a large vertical open channel. One of the grids with mesh spacing  is heated at a slightly higher temperature than ambient, while the other said dynamic grid with mesh spacing is not heated, hence the thermal mesh size was smaller than the momentum mesh size M>M . Considerations will here be restricted to fluids heated from below for which buoyancy effects form the only source of motion. With this arrangement we measured velocity and temperature fluctuations. The velocity, temperature and heat flux fields are measured locally by hot wire anemometry. A flow with either decreased or increased velocity and temperature variances is observed. Beyond x/M = 10downstream of the grid, the usual grid velocity decay in wind tunnel is not observed. Furthermore, up to approximately x/M = 16.66 from the turbulent grid, we find that the temperature fluctuations decreases and evolves in agreement with the ones generally observed in fully developed wind tunnel grid turbulence, a behavior consistent with the existence of scaling laws

ECERPE, Ecoconception, Enjeux, Représentations et pratiques d’entreprise.

Etude monographique approfondie de la démarche d’éco-conception d’une entrepris

Modélisation et estimation expérimentale des fluctuations de masse volumique et de pression dans les écoulements libres chauffés

International audienceNous présentons de manière très sommaire les résultats de travaux de modélisation et d'expériences sur les écoulements libres turbulents de convection naturelle faiblement dilatables. L'objectif est ici de communiquer sur un modèle en cours de développement pour en présenter les avantages et le potentiel notamment au plan expérimental. Le modèle à l'étude permet une estimation expérimentale des signaux de la fluctuation de masse volumique et de pression et donc des couplages entre ces deux grandeurs et la température ou la vitesse, ce qui est illustré ici. Des pistes s'ouvrent donc pour la validation des modèles de fermeture de la turbulence. C'est peut-être ce en quoi résidera l'attrait principal de ce travail

Le logement à la Réunion : entre tradition et modernité

[fre] Les cases, forme traditionnelle de l'habitat, représentent la moitié du parc de logements de l'île de la Réunion, voire davantage si on y ajoute les cases dégradées. Bénéficiant d'un confort encore très modeste par rapport aux normes métropolitaines, la qualité de ces habitations s'améliore pourtant, soit à l'initiative individuelle, soit à la suite de programmes sociaux de constructions neuves sur le modèle traditionnel. . A côté de ce secteur traditionnel, un secteur moderne privé aux normes métropolitaines est en pleine expansion depuis 1986 en liaison avec l'accroissement du nombre d'entrepreneurs, de cadres, de professions libérales et de fonctionnaires qui ont pu profiter de la bonne conjoncture économique des dernières années et d'avantages fiscaux importants. Par contre, le développement du secteur social a pâti des hésitations entre la construction neuve de type traditionnel et la construction de logements sociaux modernes. . La forte croissance attendue du nombre de ménages et le nécessaire rajeunissement du parc entraînent des besoins importants de logements neufs de l'ordre de 8 500 à 10 000 logements par an pour la décennie qui s'ouvre. Favoriser l'extension du parc et son renouvellement sous ses deux formes, traditionnelle et moderne, tout en contribuant au logement de nombreux ménages dénués ou presque de revenus d'activité constituent les enjeux de la politique du logement à la Réunion pour les années à venir. [eng] Housing in Reunion: Caught Between Tradition and Modernism - Huts, the traditional form of habitat, represent half the homes in the island of Reunion, and perhaps more if dilapidated huts are included. Endowed with scant comfort in relation to the metropolitan norms, the quality of these homes is, however, improving, either due to the owner's initiative or to social programs which promote the construction of new homes based on the traditional model. . In addition to this traditional sector, a private modern sector following the metropolitan norms has boomed since 1986 due to increases in the number of contractors, executives, professionals and civil servants who have been able to take advantage of the favourable economic environment and considerable tax advantages. On the other hand, the development of the social sector has suffered from a hesitation between new construction of the traditional type and the construction of modern low income homes. . The expected rapid growth in the number of households and the necessary renewal of housing create a considerable need for new homes -between 8,500 and 10,000 homes a year- for the coming decade. Promoting the addition of new homes and the renewal of old ones in both their traditional and modern forms, as well as contributing to providing homes for numerous households which are almost or completely devoid of revenue, constitute the two largets of the housing policy in Reunion for the coming years. [spa] La vivienda en la isla de La Reunión : entre la tradición y la modernidad - Las cabanas, forma traditional del habitat, representan la mitad del parque de viviendas de la isla de La Reunión y aún más si se anaden las cabanas deterioradas. Disponiendo de un confort aún muy modesto con relación a las normas metropolitanas, la calidad de esas viviendas se ha ido mejorando ya por iniciativa individual ya como resultado de programas sociales de construcciones nuevas sobre el modelo tradicional. . Paralelamente a este sector tradicional, un sector moderno privado respetando las normas metropolitanas esta en plena expansión desde 1986 y en estrecha relación con el acrecentamiento del numéro de empresarios, de ejeutivos, de miembros integrantes de profesiones libérales y de funcionarios que pudieron sacar provecho de la buena coyuntura económica de los ultimos anos y de importantes ventajas fiscales. En cambio, el desarrollo del sector social sufrió las consecuencias de las vacilaciones entre la construcción nueva de tipo tradicional y la construction de viviendas sociales modernas. El fuerte crecimiento que se espera del número de hogares y el necesario remozamiento del parque acarrean necesidades importantes de viviendas nuevas del orden de 8500 a 10000 unidades por año en la decada que acaba de iniciarse. Favorecer la extension del parque y su renovation bajo sus dos formas, tradicional y moderna y contribuir al alojamiento de numerosos hogares desprovistos o casi de ingresos de actividad, constituyen los desafíos de la poli'tica de vivienda en La Reunión para los anos venideos.

Vortex structure in the wall region of an impinging plane jet

La publication est référencée chez l'éditeur dans le volume 4, n°3, pp. 61-69.Issu de : CICME 10 - 2th International conference on energy conversion and conservation, Hammamet, TUNISIA, April 22-25, 2010International audienceThe work presented here comes within a research program dealing with vortex detection in the impingement region of a planar jet. In this study, experiments have been performed for a submerged turbulent water slot jet impinging normally on a flat plate, and an emphasis was put on the flow field characteristics. For this purpose, particle image velocimetry (PIV) have been employed. A comprehensive fluid mechanical data includes instantaneous and mean flow field, variance of normal and cross velocity fluctuations have been presented. The present work is also concerned with the flow structure in the impingement region where the transfers (heat/mass) occur. An attempt has been made to understand the flow structure by employing the vortex detection criteria on the instantaneous velocity vector field. Accordingly, the PIV measurements were carried out for four different Reynolds numbers: 3000, 6000, 11000 and 16000, and at three different planes: a plane parallel to the impingement plate, transverse plane of the jet and a plane perpendicular to the jet. A method of filtration, based on proper orthogonal decomposition (POD) technique was applied first to the instantaneous velocity and filtered velocity database is then used for vortex detection. Further, the results about the size, shape, spatial distribution and energy content of the detected vortices have been provided

On velocity and temperature fluctuations generated by a turbulent grid and driven by buoyancy in open vertical channel

This paper presents an experimental analysis of the statistical properties of velocity and temperature fluctuations generated downstream of two plan grids placed at the inlet of a large vertical open channel. A uniformly heated grid with a mesh spacing of Mθ = 10 cm is placed underneath a second unheated turbulence-generating grid with a mesh spacing of M = 30 cm. Buoyancy is the only driving force, and air is used as the working fluid and is heated from below Themeasurements of thegenerated turbulence are performed with the hot and cold-wire anemometry. It is shown experimentally that the turbulence behind the grid is inhomogeneous in its mean velocity and in its turbulence quantities. Even far downstream of the grid, the inhomogeneity of the mean velocity and the turbulence fluctuations persists. Regarding the longitudinal evolution of the mean turbulence, it is found that evolutions of the velocity and temperature variances are in contrast with the evolutions which are generally observed in forced convection turbulence grids. However, in the first part of the flow, x/M ≤ 13.33, the mean temperature variance decreases and evolves in agreement with the variance generally observed in homogeneous and isotropic grid turbulence flow

Détection expérimentale de structures tourbillonnaires au sein d’un jet plan confiné en impact

Nous présentons les résultats de mesures PIV résolues en temps réalisées sur un double jet plan frappant une plaque plane en préalable à l’analyse de la dynamique de la zone d’impact de ce type d’écoulements. Les structures de sillage et de couche de mélange présentes sur les clichés ont été détectées à partir du critère gamma2 proposé par Graftieaux (2001) puis caractérisées. Les résultats sont comparés à ceux de la littérature. Les limites et les difficultés de la méthode sont discutées