Manual for environmental cost accounting: Effects on the resource and energy efficiency of production

The term environmental costs is not defined on a clear basis. Depending on interests and institutions different costs are regarded, e. a. waste disposal or investment budgets. For this reason companies, but also public decision-makers miss common grounds for comparison of the costs for environmental management and measures for reduction of those efforts. The traditional companies accounting systems mostly don't separate the costs that result from environmental management activities, but sum them up in general costs. There is no consistent methodology for the assessment of environmental costs for their evaluation and for their integration into traditional accounting systems. Many responsible environmental managers have a technical background and therefore don't actually know which environmental activities actually result in what environmental costs and how they can be influenced. The project on behalf of the Austrian Ministry for environment contained: 1. Development of a methodological framework 2. Company case studies with BRAU AG, ELIN and IMMUNO AG 3. Manual for environmental cost assessment: The manual has been published in September 1997 within the publication series of the ministry of Environment. It will probably be translated into english and spanish by the time of the conference. A methodical approach is described that makes work much easier for a wide range of companies in distinguishing between various environmental activities and in ascertaining, allocating and evaluating environmental costs. Definition of environmental costs: Costs that may arise as a result of corporate environmental activities - i.e. statutory or voluntary activities aimed at avoiding, reducing, treating and Treatment/disposing corporate waste and emissions - but also as a result of lacking corporate environmental policy. A detailed checklist of "Corporate Environmental Costs" was developed which facilitates delimitation of corporate environmental activities and ascertainment of contingent costs. This checklist is comprised of various categories of environmental costs tuned to the Austrian standard chart of accounts. These cost categories list exemplary environmental activities so as to facilitate data collection. The checklist "Corporate Environmental Costs" contains the following categories of costs: 1. Treatment and disposal costs 2. Material value of corporate waste and emissions 3. Depreciations and financing costs of environmental investments 4. Personnel costs 5. Costs of (further) training 6. Environmental duties and contributions 7. Advertising and PR costs 8. Costs of outside services 9. Other corporate environmental costs The checklist "Corporate Environmental Costs" distinguishes between the following corporate environmental activities for the areas ? corporate waste ? energy (heat/cold) ? air/noise ? water ? other and records the contingent environmental costs, thus indicating first apparent avoidance potentials. Practically tested worksheets kept separately for each area (corporate waste, energy, air/noise, water) facilitate data collection work.

Pocket Gophers

Thirty-four species of pocket gophers, represented by five genera, occupy the western hemisphere. In the United States there are 13 species and three genera. The major features differentiating these genera are the size of their forefeet, claws, and front surfaces of their chisel-like incisors. Thomomys have smooth-faced incisors and small forefeet with small claws. Northern pocket gophers (Thomomys talpoides) are typically from 6 1/2 to 10 inches (17 to 25 cm) long. Their fur is variable in color but is often yellowish brown with pale underparts. Botta’s (or valley) pocket gophers (Thomomys bottae) are extremely variable in size and color. Botta’s pocket gophers are 5 inches to about 13 1/2 inches (13 to 34 cm) long. Their color varies from almost white to black. Geomys have two grooves on each upper incisor and large forefeet and claws. Plains pocket gophers (Geomys bursarius) vary in length from almost 7 1/2 to 14 inches (18 to 36 cm). Their fur is typically brown but may vary to black. Desert pocket gophers (Geomys arenarius) are always brown and vary from nearly 8 3/4 to 11 inches (22 to 28 cm) long. Texas pocket gophers (Geomys personatus) are also brown and are from slightly larger than 8 3/4 to nearly 13 inches (22 to 34 cm) long. Southeastern pocket gophers (Geomys pinetis) are of various shades of brown, depending on soil color, and are from 9 to 13 1/4 inches (23 to 34 cm) long. Pappogeomys have a single groove on each upper incisor and, like Geomys, have large forefeet with large claws. Yellow-faced pocket gophers (Pappogeomys castanops) vary in length from slightly more than 5 1/2 to just less than 7 1/2 inches (14 to 19 cm). Their fur color varies from pale yellow to dark reddish brown. The underparts vary from whitish to bright yellowish buff. Some hairs on the back and top of the head are dark-tipped. Range: Pocket gophers are found only in the Western Hemisphere. They range from Panama in the south to Alberta in the north. With the exception of the southeastern pocket gopher, they occur throughout the western two-thirds of the United States. Exclusion: Generally not practical. Small mesh wire fence may provide protection for ornamental trees and shrubs or flower beds. Plastic netting protects seedlings. Cultural Methods: Damage resistant varieties of alfalfa. Crop rotation. Grain buffer strips. Control of tap-rooted forbs. Flood irrigation. Plant naturally resistant varieties of seedlings. Repellents: Synthetic predator odors are all of questionable benefit. Toxicants: Baits: Strychnine alkaloid. Zinc phosphide. Chlorophacinone. Diphacinone. Fumigants: Carbon monoxide from engine exhaust. Others are not considered very effective, but some are used: Aluminum phosphide. Gas cartridges. Trapping: Various specialized gopher kill traps. Common spring or pan trap (sizes No. 0 and No. 1). Shooting: Not practical. Other: Buried irrigation pipe or electrical cables can be protected with cylindrical pipe having an outside diameter of at least 2.9 inches (7.4 cm). Surrounding a buried cable with 6 to 8 inches (15 to 20 cm) of coarse gravel (1 inch [2.5 cm] in diameter) may provide some protection

Pocket Gophers

Thirty-four species of pocket gophers, represented by five genera, occupy the western hemisphere. In the United States there are 13 species and three genera. The major features differentiating these genera are the size of their forefeet, claws, and front surfaces of their chisel-like incisors. Thomomys have smooth-faced incisors and small forefeet with small claws. Northern pocket gophers (Thomomys talpoides) are typically from 6 1/2 to 10 inches (17 to 25 cm) long. Their fur is variable in color but is often yellowish brown with pale underparts. Botta’s (or valley) pocket gophers (Thomomys bottae) are extremely variable in size and color. Botta’s pocket gophers are 5 inches to about 13 1/2 inches (13 to 34 cm) long. Their color varies from almost white to black. Geomys have two grooves on each upper incisor and large forefeet and claws. Plains pocket gophers (Geomys bursarius) vary in length from almost 7 1/2 to 14 inches (18 to 36 cm). Their fur is typically brown but may vary to black. Desert pocket gophers (Geomys arenarius) are always brown and vary from nearly 8 3/4 to 11 inches (22 to 28 cm) long. Texas pocket gophers (Geomys personatus) are also brown and are from slightly larger than 8 3/4 to nearly 13 inches (22 to 34 cm) long. Southeastern pocket gophers (Geomys pinetis) are of various shades of brown, depending on soil color, and are from 9 to 13 1/4 inches (23 to 34 cm) long. Pappogeomys have a single groove on each upper incisor and, like Geomys, have large forefeet with large claws. Yellow-faced pocket gophers (Pappogeomys castanops) vary in length from slightly more than 5 1/2 to just less than 7 1/2 inches (14 to 19 cm). Their fur color varies from pale yellow to dark reddish brown. The underparts vary from whitish to bright yellowish buff. Some hairs on the back and top of the head are dark-tipped. Range: Pocket gophers are found only in the Western Hemisphere. They range from Panama in the south to Alberta in the north. With the exception of the southeastern pocket gopher, they occur throughout the western two-thirds of the United States. Exclusion: Generally not practical. Small mesh wire fence may provide protection for ornamental trees and shrubs or flower beds. Plastic netting protects seedlings. Cultural Methods: Damage resistant varieties of alfalfa. Crop rotation. Grain buffer strips. Control of tap-rooted forbs. Flood irrigation. Plant naturally resistant varieties of seedlings. Repellents: Synthetic predator odors are all of questionable benefit. Toxicants: Baits: Strychnine alkaloid. Zinc phosphide. Chlorophacinone. Diphacinone. Fumigants: Carbon monoxide from engine exhaust. Others are not considered very effective, but some are used: Aluminum phosphide. Gas cartridges. Trapping: Various specialized gopher kill traps. Common spring or pan trap (sizes No. 0 and No. 1). Shooting: Not practical. Other: Buried irrigation pipe or electrical cables can be protected with cylindrical pipe having an outside diameter of at least 2.9 inches (7.4 cm). Surrounding a buried cable with 6 to 8 inches (15 to 20 cm) of coarse gravel (1 inch [2.5 cm] in diameter) may provide some protection

Was sind Umweltkosten?

Eines der großen Probleme des Umweltrechnungswesen ist, dass es keine einheitliche Definition des Begriffs Umweltkosten gibt. Erschwerend kommt hinzu, dass die meisten dieser Kosten nicht systematisch und separat erfasst werden. Der Beitrag entwickelt hierfür einen Lösungsvorschlag

A CULTURAL METHOD OF REDUCING POCKET GOPHER IMPACT ON ALFALFA YIELD

Low Input Sustainable Agriculture (LISA) strives to minimize input of agrichemicals for farmers while maintaining profits. Alfalfa fits into this scheme in 2 ways. First, the plains pocket gophers (Geomys bursarius) can reduce yield of alfalfa, thus an effective, economical means of control with minimal environmental impact would be desirable. Second, the increased use of alfalfa in rotation with row crops to increase soil nitrogen may increase pocket gopher problems by increasing their habitat. Our objective was to evaluate a cultural method to control pocket gopher damage, namely, by comparing 2 different varieties of alfalfa. One variety is tap-rooted (Wrangler) while the other has a more fibrous-rooted system (Spredor 2). We hypothesized that damage would be less in the fibrous-rooted alfalfa as it is capable of vegetative reproduction and could recolonize areas. We released live-trapped pocket gophers on 4 treatment areas in each alfalfa variety. Pocket gophers were present on plots of each variety from the fall of 1988 through the fall of 1989. Damage caused by pocket gophers was measured by clipping 80 samples/harvest during the 1989 growing season. Yields were 15 to 19% less in treatment areas than in control areas for both varieties. Sampling continued through the 1990 growing season to determine the recovery rate of each variety after gophers had been removed. The tap-rooted variety showed no improvement in 1990 over 1989. On the other hand, the fibrous-rooted alfalfa exhibited a 4% increase in treatment over control areas after gopher removal

Dynamical Scaling Behavior of Percolation Clusters in Scale-free Networks

In this work we investigate the spectra of Laplacian matrices that determine many dynamic properties of scale-free networks below and at the percolation threshold. We use a replica formalism to develop analytically, based on an integral equation, a systematic way to determine the ensemble averaged eigenvalue spectrum for a general type of tree-like networks. Close to the percolation threshold we find characteristic scaling functions for the density of states rho(lambda) of scale-free networks. rho(lambda) shows characteristic power laws rho(lambda) ~ lambda^alpha_1 or rho(lambda) ~ lambda^alpha_2 for small lambda, where alpha_1 holds below and alpha_2 at the percolation threshold. In the range where the spectra are accessible from a numerical diagonalization procedure the two methods lead to very similar results.Comment: 9 pages, 6 figure

Monte Carlo critical isotherms for Ising lattices

Monte Carlo investigations of magnetization versus field, $M_c(H)$, at the critical temperature provide direct accurate results on the critical exponent $\delta^{-1}$ for one, two, three and four-dimensional lattices: $\delta_{1D}^{-1}$=0, $\delta_{2D}^{-1}$=0.0666(2)$\simeq$1/15, $\delta_{3D}^{-1}$=0.1997(4)$\simeq$1/5, $\delta_{4D}^{-1}$=0.332(5)$\simeq$1/3. This type of Monte Carlo data on $\delta$, which is not easily found in studies of Ising lattices in the current literature, as far as we know, defines extremely well the numerical value of this exponent within very stringent limits.Comment: 5 pages, 4 figures. Sent to Europhysics Letter

Die Wahl des österreichischen Bundespräsidenten

Ausgangspunkt dieser Untersuchung ist die verfassungsgeschichtliche Entwicklung des Amtes des Bundespräsidenten und des dieses betreffenden Wahlverfahrens. Der Hauptteil der Arbeit enthält eine ausführliche Darstellung des geltenden österreichischen Rechts in Bezug auf die Bestellung des Bundespräsidenten. In diesem Zusammenhang werden die Normen, welche den Ausschluss der Habsburger von der Wählbarkeit zum Bundespräsidentenamt zur Folge haben, sowohl aus völkerrechtlicher als auch aus bundesverfassungsrechtlicher Sicht untersucht und aktuelle Entwicklungen im Zuge der Bundespräsidentenwahl 2010 betrachtet. Zusätzlich zum verfahrensrechtlichen Teil werden strittige Rechtsfragen, wie zum Beispiel die nach dem Beginn der Funktionsperiode des Bundespräsidenten und nach der Zulässigkeit eines Amtsverzichtes, behandelt. Im anschließenden Kapitel erfolgt ein Überblick über die Vorschriften anderer Staaten in Bezug auf die Wahl des jeweiligen Staatsoberhauptes. Es wird untersucht, ob die Wahlrechtsvorschriften dieser Staaten theoretisch auch in das österreichische Wahlrecht eingeführt werden könnten. Dabei wird insbesondere geprüft, ob eine Änderung der bestehenden österreichischen Normen mit dem höchstrangigen Verfassungsrecht, den verfassungsrechtlichen Grundprinzipien, vereinbar wäre. Den Abschluss dieser Arbeit bilden eine Betrachtung der im Zuge der Untersuchung gewonnenen Erkenntnisse, Überlegungen zu Änderungen des geltenden Wahlrechts und ein Blick auf aktuelle Diskussionen und Entwicklungen