Bruno Mies - Academia.edu (original) (raw)
Papers by Bruno Mies
Im Stadtgebiet von Solingen (Bergisches Land) wurden stillgelegte Acker- und Grünlandflächen unte... more Im Stadtgebiet von Solingen (Bergisches Land) wurden stillgelegte Acker- und Grünlandflächen unterschiedlicher Brachedauer floristisch-soziologisch und bodenkundlich analysiert. Eine Aushagerung ließ sich bei den untersuchten Acker- und Grünlandbrachen innerhalb der bislang kurzen Stillegungsdauer nicht feststellen. Vielmehr wurden die Nährstoffverhältnisse auf den Brachflächen durch die Vomutzung und die Düngeeinträge aus benachbarten Agrarflächen stark beeinflußt. Eine Korrelation von Vegetationsentwicklung und Nährstoffverhältnissen lag nur bedingt vor. Das Ziel einer Aushagerung der Flächen kann langfristig nur durch einen konsequenten Entzug der jährlich aufwachsenden Biomasse erreicht werden.
Springer eBooks, 2012
This study was written primarily for the benefit of government agency representatives who have an... more This study was written primarily for the benefit of government agency representatives who have an interest in promoting environmental management accounting (EMA) among private sector firms or government organizations within their jurisdiction. However, other stakeholders with an interest in environmental and accounting policy, such as business firms and environmental NGOs, may also find it valuable. For the purposes of this study, EMA is broadly defined to be the identification, collection, estimation, analysis, internal reporting, and use of physical flow information (i.e., materials, water, and energy flows), environmental cost information, and other monetary information for both conventional and environmental decision-making within an organization. This definition of EMA is similar to the definition of conventional management accounting, but has several key differences: ♦ EMA places particular emphasis on accounting for environmental costs. ♦ EMA encompasses not only environmental and other cost information, but also information on physical flows and fates of materials, water, and energy. ♦ EMA information can be used for any type of management activity or decisionmaking within an organization, but is particularly useful for activities and decisions with significant environmental components and/or consequences. Thus EMA incorporates and integrates two of the three building blocks of sustainable development-environment and economics-as they relate to an organization's internal decision-making. An organization's decision-makers can use the physical flow information and monetary information provided by EMA to make decisions that impact both the environmental and financial performance of the organization. It is important to note that, while EMA supports internal decision-making, the implementation of EMA does not guarantee any particular level of financial or environmental performance. However, for organizations that do have the goals of minimising costs in general, environmental costs in particular, or environmental impacts, EMA clearly provides a critical set of information. Chapter 2. Government-supported policies and programmes that promote EMA concepts One of the goals of this volume was to select and collect information for a set of case studies of current government policies/programmes that promote EMA concepts. There are numerous interesting and informative examples of government-supported EMA around the world; unfortunately, we did not have the time or resources to develop case studies on all countries. Thus, we selected an illustrative set of case studies, to show the richness and diversity of government efforts in this area, and to inform policy design for future activities. Table 2. Case studies of government policies/programmes that promote EMA concepts organized by primary target audience Government organization supporting the policy/programme Primary target audience (i.e., EMA users) Local Regional National Supranational
Journal of The Hattori Botanical Laboratory, Dec 1, 1986
Herzogia, Nov 1, 2015
The mountainous landscape of Limousin region (Massif Central, France), swept by an Atlantic clima... more The mountainous landscape of Limousin region (Massif Central, France), swept by an Atlantic climate and high precipitation, bears a rich lichen flora with 43 lichens worthy of mention. Platismatia norvegica and Micarea farinosa are new species for the lichen biota of France and continental Europe, and Arthothelium spectabile, Naetrocymbe fraxinii and Usnea longissima are new to central and western France. These are also new records for the three Departments,
Decheniana : Verhandlungen des Naturhistorischen Vereins der Rheinlande und Westfalens
Die Krustenflechte Staurothele frustulenta kommt auf basaltischen Uferverbauungen entlang des Rhe... more Die Krustenflechte Staurothele frustulenta kommt auf basaltischen Uferverbauungen entlang des Rheines (Niederrhein) vor. Die Thalli bilden einen geschlossenen Gürtel in der Höhe des regelmäßigen Winterhochwassers. Das Vorkommen erstreckt sich im Norden bis Voerde, vermutlich als eine mit dem Grad der Wasserverschmutzung korrelierte Bioindikatorart.
Se describe el regimen de radiacion y condiciones de temperatura en el dosel del arbusto suculent... more Se describe el regimen de radiacion y condiciones de temperatura en el dosel del arbusto suculento "Euphorbia balsamifera"
The Bryologist, 1999
ABSTRACT
This study was written primarily for the benefit of government agency representatives who have an... more This study was written primarily for the benefit of government agency representatives who have an interest in promoting environmental management accounting (EMA) among private sector firms or government organizations within their jurisdiction. However, other stakeholders with an interest in environmental and accounting policy, such as business firms and environmental NGOs, may also find it valuable. For the purposes of this study, EMA is broadly defined to be the identification, collection, estimation, analysis, internal reporting, and use of physical flow information (i.e., materials, water, and energy flows), environmental cost information, and other monetary information for both conventional and environmental decision-making within an organization. This definition of EMA is similar to the definition of conventional management accounting, but has several key differences: ♦ EMA places particular emphasis on accounting for environmental costs. ♦ EMA encompasses not only environmental and other cost information, but also information on physical flows and fates of materials, water, and energy. ♦ EMA information can be used for any type of management activity or decisionmaking within an organization, but is particularly useful for activities and decisions with significant environmental components and/or consequences. Thus EMA incorporates and integrates two of the three building blocks of sustainable development-environment and economics-as they relate to an organization's internal decision-making. An organization's decision-makers can use the physical flow information and monetary information provided by EMA to make decisions that impact both the environmental and financial performance of the organization. It is important to note that, while EMA supports internal decision-making, the implementation of EMA does not guarantee any particular level of financial or environmental performance. However, for organizations that do have the goals of minimising costs in general, environmental costs in particular, or environmental impacts, EMA clearly provides a critical set of information. Chapter 2. Government-supported policies and programmes that promote EMA concepts One of the goals of this volume was to select and collect information for a set of case studies of current government policies/programmes that promote EMA concepts. There are numerous interesting and informative examples of government-supported EMA around the world; unfortunately, we did not have the time or resources to develop case studies on all countries. Thus, we selected an illustrative set of case studies, to show the richness and diversity of government efforts in this area, and to inform policy design for future activities. Table 2. Case studies of government policies/programmes that promote EMA concepts organized by primary target audience Government organization supporting the policy/programme Primary target audience (i.e., EMA users) Local Regional National Supranational
Aktuelle Lichenologische Mitteilungen., 1994
The article subsumes known orchil dyes for textiles from Roccellaceae, mainly from the Mid-Atlant... more The article subsumes known orchil dyes for textiles from Roccellaceae, mainly from the Mid-Atlantic islands (Cabo Verde e.g.).
Cactus and Succulent Journal, 2000
Nova Hedwigia, 1990
Six species of Diploschistes are reported from the Cape Verde Islands. Among them two, viz. D. di... more Six species of Diploschistes are reported from the Cape Verde Islands. Among them two, viz. D. diacapsis and D. euganeus are additions to the known lichen flora of the cape Verde Islands. D. muscorum, D. ocellatus and D. scruposus are reported for further islands of the archipelago. A probably new species is mentioned. D. euganeus is reported as a host of Pyrenidium actinellum for the first time. A key for the treated ŝecies is provided
Im Stadtgebiet von Solingen (Bergisches Land) wurden stillgelegte Acker- und Grünlandflächen unte... more Im Stadtgebiet von Solingen (Bergisches Land) wurden stillgelegte Acker- und Grünlandflächen unterschiedlicher Brachedauer floristisch-soziologisch und bodenkundlich analysiert. Eine Aushagerung ließ sich bei den untersuchten Acker- und Grünlandbrachen innerhalb der bislang kurzen Stillegungsdauer nicht feststellen. Vielmehr wurden die Nährstoffverhältnisse auf den Brachflächen durch die Vomutzung und die Düngeeinträge aus benachbarten Agrarflächen stark beeinflußt. Eine Korrelation von Vegetationsentwicklung und Nährstoffverhältnissen lag nur bedingt vor. Das Ziel einer Aushagerung der Flächen kann langfristig nur durch einen konsequenten Entzug der jährlich aufwachsenden Biomasse erreicht werden.
Springer eBooks, 2012
This study was written primarily for the benefit of government agency representatives who have an... more This study was written primarily for the benefit of government agency representatives who have an interest in promoting environmental management accounting (EMA) among private sector firms or government organizations within their jurisdiction. However, other stakeholders with an interest in environmental and accounting policy, such as business firms and environmental NGOs, may also find it valuable. For the purposes of this study, EMA is broadly defined to be the identification, collection, estimation, analysis, internal reporting, and use of physical flow information (i.e., materials, water, and energy flows), environmental cost information, and other monetary information for both conventional and environmental decision-making within an organization. This definition of EMA is similar to the definition of conventional management accounting, but has several key differences: ♦ EMA places particular emphasis on accounting for environmental costs. ♦ EMA encompasses not only environmental and other cost information, but also information on physical flows and fates of materials, water, and energy. ♦ EMA information can be used for any type of management activity or decisionmaking within an organization, but is particularly useful for activities and decisions with significant environmental components and/or consequences. Thus EMA incorporates and integrates two of the three building blocks of sustainable development-environment and economics-as they relate to an organization's internal decision-making. An organization's decision-makers can use the physical flow information and monetary information provided by EMA to make decisions that impact both the environmental and financial performance of the organization. It is important to note that, while EMA supports internal decision-making, the implementation of EMA does not guarantee any particular level of financial or environmental performance. However, for organizations that do have the goals of minimising costs in general, environmental costs in particular, or environmental impacts, EMA clearly provides a critical set of information. Chapter 2. Government-supported policies and programmes that promote EMA concepts One of the goals of this volume was to select and collect information for a set of case studies of current government policies/programmes that promote EMA concepts. There are numerous interesting and informative examples of government-supported EMA around the world; unfortunately, we did not have the time or resources to develop case studies on all countries. Thus, we selected an illustrative set of case studies, to show the richness and diversity of government efforts in this area, and to inform policy design for future activities. Table 2. Case studies of government policies/programmes that promote EMA concepts organized by primary target audience Government organization supporting the policy/programme Primary target audience (i.e., EMA users) Local Regional National Supranational
Journal of The Hattori Botanical Laboratory, Dec 1, 1986
Herzogia, Nov 1, 2015
The mountainous landscape of Limousin region (Massif Central, France), swept by an Atlantic clima... more The mountainous landscape of Limousin region (Massif Central, France), swept by an Atlantic climate and high precipitation, bears a rich lichen flora with 43 lichens worthy of mention. Platismatia norvegica and Micarea farinosa are new species for the lichen biota of France and continental Europe, and Arthothelium spectabile, Naetrocymbe fraxinii and Usnea longissima are new to central and western France. These are also new records for the three Departments,
Decheniana : Verhandlungen des Naturhistorischen Vereins der Rheinlande und Westfalens
Die Krustenflechte Staurothele frustulenta kommt auf basaltischen Uferverbauungen entlang des Rhe... more Die Krustenflechte Staurothele frustulenta kommt auf basaltischen Uferverbauungen entlang des Rheines (Niederrhein) vor. Die Thalli bilden einen geschlossenen Gürtel in der Höhe des regelmäßigen Winterhochwassers. Das Vorkommen erstreckt sich im Norden bis Voerde, vermutlich als eine mit dem Grad der Wasserverschmutzung korrelierte Bioindikatorart.
Se describe el regimen de radiacion y condiciones de temperatura en el dosel del arbusto suculent... more Se describe el regimen de radiacion y condiciones de temperatura en el dosel del arbusto suculento "Euphorbia balsamifera"
The Bryologist, 1999
ABSTRACT
This study was written primarily for the benefit of government agency representatives who have an... more This study was written primarily for the benefit of government agency representatives who have an interest in promoting environmental management accounting (EMA) among private sector firms or government organizations within their jurisdiction. However, other stakeholders with an interest in environmental and accounting policy, such as business firms and environmental NGOs, may also find it valuable. For the purposes of this study, EMA is broadly defined to be the identification, collection, estimation, analysis, internal reporting, and use of physical flow information (i.e., materials, water, and energy flows), environmental cost information, and other monetary information for both conventional and environmental decision-making within an organization. This definition of EMA is similar to the definition of conventional management accounting, but has several key differences: ♦ EMA places particular emphasis on accounting for environmental costs. ♦ EMA encompasses not only environmental and other cost information, but also information on physical flows and fates of materials, water, and energy. ♦ EMA information can be used for any type of management activity or decisionmaking within an organization, but is particularly useful for activities and decisions with significant environmental components and/or consequences. Thus EMA incorporates and integrates two of the three building blocks of sustainable development-environment and economics-as they relate to an organization's internal decision-making. An organization's decision-makers can use the physical flow information and monetary information provided by EMA to make decisions that impact both the environmental and financial performance of the organization. It is important to note that, while EMA supports internal decision-making, the implementation of EMA does not guarantee any particular level of financial or environmental performance. However, for organizations that do have the goals of minimising costs in general, environmental costs in particular, or environmental impacts, EMA clearly provides a critical set of information. Chapter 2. Government-supported policies and programmes that promote EMA concepts One of the goals of this volume was to select and collect information for a set of case studies of current government policies/programmes that promote EMA concepts. There are numerous interesting and informative examples of government-supported EMA around the world; unfortunately, we did not have the time or resources to develop case studies on all countries. Thus, we selected an illustrative set of case studies, to show the richness and diversity of government efforts in this area, and to inform policy design for future activities. Table 2. Case studies of government policies/programmes that promote EMA concepts organized by primary target audience Government organization supporting the policy/programme Primary target audience (i.e., EMA users) Local Regional National Supranational
Aktuelle Lichenologische Mitteilungen., 1994
The article subsumes known orchil dyes for textiles from Roccellaceae, mainly from the Mid-Atlant... more The article subsumes known orchil dyes for textiles from Roccellaceae, mainly from the Mid-Atlantic islands (Cabo Verde e.g.).
Cactus and Succulent Journal, 2000
Nova Hedwigia, 1990
Six species of Diploschistes are reported from the Cape Verde Islands. Among them two, viz. D. di... more Six species of Diploschistes are reported from the Cape Verde Islands. Among them two, viz. D. diacapsis and D. euganeus are additions to the known lichen flora of the cape Verde Islands. D. muscorum, D. ocellatus and D. scruposus are reported for further islands of the archipelago. A probably new species is mentioned. D. euganeus is reported as a host of Pyrenidium actinellum for the first time. A key for the treated ŝecies is provided