Отражение доходов от реализации товаров в бухгалтерском и налоговом учете

International audienc

Le Parc national des Calanques (Marseille – Cassis – La Ciotat) : un exemple de gestion intégrée des zones côtières ?

Le parc national des Calanques de Marseille, Cassis et La Ciotat est le 10e parc national français, créé en 2012, et le 1er selon les termes de la loi d’avril 2006 instituant des parcs nationaux de seconde génération. Cet article propose une relecture des résultats de travaux menés pendant le processus de création du parc national pour évaluer les articulations entre ce processus de construction territoriale et le processus de gestion intégrée des zones côtières. Depuis 2001, la politique française d’aménagement du littoral s’est engagée dans la mise en œuvre d’une GIZC. Quatre dimensions de l’intégration sont analysées : l’intégration verticale pour articuler les enjeux globaux et locaux, l’intégration spatiale ou terre-mer, l’intégration horizontale pour associer une diversité d’activités et d’usages, l’intégration participative pour favoriser la mobilisation des acteurs locaux.The Calanques national park in Marseilles is the 10th French national park, created in 2012, and the 1st under the terms of the April 2006 law establishing a new generation of national parks in France. This paper proposes a review of the results of works led during the process of creation of the national park between 2007 and 2012. We propose to estimate the relationships between this process of territorial construction and the process of integrated coastal zone management. Since 2001, the implementation of ICZM has emerged as a main objective for French coastal management. Four dimensions of integration are analysed: administrative or temporal integration (to articulate global and local stakes), spatial or land-sea integration, integration of sectors and uses, governance (participation and cooperation of all stakeholders)

Le littoral : enjeu global, action locale

Le littoral est un espace géographique complexe. A l’interface entre la mer et la terre, il rassemble des populations de plus en plus nombreuses, à l’intérieur d’espaces de haute valeur écologique intégrés dans des zonages de préservation de la nature. Le foncier disponible est restreint. Paradoxalement, le littoral fait l’objet d’une urbanisation croissante, malgré la volonté d’encadrement juridique notamment depuis la loi Littoral. Les usages de cet espace se sont diversifiés et sont désorm..

The capacities of institutions for the integration of ecosystem services in coastal strategic planning: The case of Jiaozhou Bay

This paper explains how the practice of integrating ecosystem-service thinking (i.e., ecological benefits for human beings) and institutions (i.e., organisations, policy rules) is essential for coastal spatial planning. Adopting an integrated perspective on ecosystem services (ESs) both helps understand a wide range of possible services and, at the same time, attune institution to local resource patterns. The objective of this paper is to identify the extent to which ESs are integrated in a specific coastal strategic planning case. A subsequent objective is to understand whether institutions are capable of managing ESs in terms of uncovering institutional strengths and weaknesses that may exist in taking ESs into account in existing institutional practices. These two questions are addressed through the application of a content analysis method and a multi-level analysis framework on formal institutions. Jiaozhou Bay in China is used as an illustrative case. The results show that some ESs have been implicitly acknowledged, but by no means the whole range. This partial ES implementation could result from any of four institutional weaknesses in the strategic plans of Jiaozhou Bay, namely a dominant market oriented interest, fragmented institutional structures for managing ESs, limited ES assessment, and a lack of integrated reflection of the social value of ESs in decision-making. Finally, generalizations of multi-level institutional settings on ES integration, such as an inter-organisational fragmentation and a limited use of ES assessment in operation, are made together with other international case studies. Meanwhile, the comparison highlights the influences of extensive market-oriented incentives and governments' exclusive responsibilities on ES governance in the Chinese context

Populations, vulnérabilités et inégalités écologiques

En reseña de:EBOUDT, P., HOUILLON, V. (coord.), 2008, Populations, vulnérabilités et inégalités écologiques. Espace, Populations, Sociétés, 1, 232 p

: Application au Parc national des calanques de Marseille Cassis La Ciotat

International audienceThis paper presents the objectives, methodology and initial results of an interdisciplinary research project (geography, information and communication sciences) based on the site of the Calanques National Park. This project is founded by the LabEx DRIIHM-CNRS and the OHM Littoral méditerranéen. To this end, we present a semi-automatic methodology to identify and analyse descriptors related to the territory of the Calanques National Park from Twitter social network.À partir du terrain constitué par le Parc national des Calanques, cette communication présente les objectifs, la méthodologie et les premiers résultats d'un projet de recherche interdisci-plinaire (géographie, sciences de l'information, informatique) soutenu par le LabEx DRII-HM-CNRS et OHM Littoral méditerranéen. La méthodologie semi-automatisée que nous présentons vise à identifier et analyser les thématiques mentionnées et les acteurs qui s'ex-priment sur le territoire d'études à partir de Twitter

Aerosol chemistry, transport, and climatic implications during extreme biomass burning emissions over the Indo-Gangetic Plain

The large-scale emissions of airborne particulates from burning of agricultural residues particularly over the upper Indo-Gangetic Plain (IGP) have often been associated with frequent formation of haze, adverse health impacts, and modification in aerosol climatology and thereby aerosol impact on regional climate. In this study, short-term variations in aerosol climatology during extreme biomass burning emissions over the IGP were investigated. Size-segregated particulate concentration was initially measured and submicron particles (PM1.1) were found to dominate particulate mass within the fine mode (PM2.1). Particulate-bound water-soluble ions were mainly secondary in nature and primarily composed of sulfate and nitrate. There was evidence of gaseous NH3 dominating neutralization of acidic aerosol species (SO42−) in submicron particles, in contrast to crustal-dominating neutralization in coarser particulates. Diurnal variation in black carbon (BC) mass ratio was primarily influenced by regional meteorology, while gradual increase in BC concentration was consistent with the increase in Delta-C, referring to biomass burning emissions. The influence of biomass burning emissions was established using specific organic (levoglucosan), inorganic (K+ and NH4+), and satellite-based (UV aerosol index, UVAI) tracers. Levoglucosan was the most abundant species within submicron particles (649±177&thinsp;ng&thinsp;m−3), with a very high ratio (&gt;&thinsp;50) to other anhydrosugars, indicating exclusive emissions from burning of agriculture residues. Spatiotemporal distribution of aerosol and a few trace gases (CO and NO2) was evaluated using both spaceborne active and passive sensors. A significant increase in columnar aerosol loading (aerosol optical depth, AOD: 0.98) was evident, with the presence of absorbing aerosols (UVAI&thinsp;&gt;&thinsp;1.5) having low aerosol layer height ( ∼  1.5&thinsp;km). A strong intraseasonality in the aerosol cross-sectional altitudinal profile was even noted from CALIPSO, referring to the dominance of smoke and polluted continental aerosols across the IGP. A possible transport mechanism of biomass smoke was established using cluster analysis and concentration-weighted air mass back trajectories. Short-wave aerosol radiative forcing (ARF) was further simulated considering intraseasonality in aerosol properties, which resulted in a considerable increase in atmospheric ARF (135&thinsp;W&thinsp;m−2) and heating rate (4.3&thinsp;K&thinsp;day−1) during extreme biomass burning emissions compared to the non-dominating period (56&thinsp;W&thinsp;m−2, 1.8&thinsp;K&thinsp;day−1). Our analysis will be useful to improve understanding of short-term variation in aerosol chemistry over the IGP and to reduce uncertainties in regional aerosol–climate models.</p

Source contribution to the bulk atmospheric deposition of minor and trace elements in a Northern Spanish coastal urban area

Mo, Ni, Pb, Ti, V and Zn was investigated in Santander, a Northern Spanish coastal city. Bulk deposition samples were collected monthly for three years using a bottle/funnel device. Taking into account that heavy metals are bioavailable only in their soluble forms, water-soluble and water-insoluble fractions were evaluated separately for element concentration. The fluxes of the studied elements in the bulk deposition exhibited the following order: Zn>Mn>>Cu>Cr>Pb>V>Ni>>As>Mo>Cd. The fluxes of Zn and Mn were more than 10 times higher than those of the other elements, withmaximumvalues of 554.5 and 334.1 µg m-2 day-1, respectively. Low solubilities (below 22%) were found for Cr, Ti and Pb, whereas the highest solubility was found for Zn (78%). With the exception of Cu, all of the studied metals in the water-soluble fraction of the atmospheric deposition showed seasonal dependence, due to the seasonal variability of precipitation. The enrichment factors (EFs) of Cu, Cd and Zn were higher than 100, indicating a clear anthropogenic origin. The EF of Mn (50) was below 100, but an exclusively industrial origin is suggested. Positive Matrix Factorisation (PMF) was used for the source apportionment of the studiedminor and trace elements in the soluble fraction. Four factors were identified from PMF, and their chemical profiles were compared with those calculated from known sources that were previously identified in Santander Bay: two industrial sources, the first of which was characterised by Zn and Mn, which contributes 62.5% of the total deposition flux of the studied elements; a traffic source; and a maritime source. Zinc and Mn are considered to be the most characteristic pollutants of the studied area.The authors are grateful for the financial support from the CTM 2010-16068 project (Spanish Ministry of Science and Innovation)