Understanding of the Client

Risk of Material Misstatement at Financial Statement Level

Section A: Understanding of the Client

• Salix Pharmaceuticals is a specialty pharmaceutical company. It is engaged in purchasing, developing and trading in medicines and equipment's helpful for gastrointestinal disorders.
• The company's head office is located in North Conecticut, State of Delaware.
• Salix is listed on NASDAQ stock exchange.
• Company is considering merger with Valeant Pharmaceuticals International such that Salix would become a subsidiary of Valeant in the recent future.
• On 28^th of January, 2015 the company identified that its earlier quarter statements would be restated considering certain errors and shall not be relied upon.
• Company's subsidiary Santarus along with its licensor has commenced a case in US district court against Par Pharmaceuticals Ltd. for infringement of its six patents.
• Company had made an announcement that its leadership would change in the end of January and the company would have an acting chief executive officer till a new CEO is selected.
• Company has Xifaxantablets as their base pharmaceutical products and in case any day the consumption of these tablets is unaccepted by the customers, the company may be majorly negatively affected.
• Company has taken large amount of borrowings, which have potentially booked its future income for payment of interest and repayment of the debt.
• The company has already sold a large amount of its products to the wholesalers. This may mean that its sales in future would be narrowed by the stock already available with those wholesalers.
• To stay in the industry, company has to continuously keep innovating. While innovations on a continuous basis may not be possible, company also needs to work upon financing them, since already it is holding large amount of debts with covenants which may impede its ability to take further debt.
• Company has made a loss of US dollar 414911 thousands in 2014 which in itself questions the ability of the entity to continue in future.

Section B: Risk Assessment

Risk of Material Misstatement at Financial Statement Level

1. Control Environment –Company has recently received a change in management and it has been accompanied by a decision of the entity to become subsidiary of Valent Pharmaceuticals Ltd. This raises substantial questions on the difference between management and ownership in the company. While the company is facing these situations, its subsidiary has initiated a claim for infringement of patents, which requires an assessment as to whether the company is considering earning through this prospect, because its other prospects may have been closed.
2. Fraud – Presently there are no described fraud cases in the entity. But it has been highlighted that the company has sold excess stock to the wholesalers which can impede their ability to take in more stock. And, considering that the company is making losses even when additional stock has been supplied to wholesalers shows chances of fraud.
3. Going Concern – The companyhas taken large amount of borrowings with covenant which restrict it from taking further loans. In the present industry where it is not having funds to carry out the necessary innovations, it seems that this covenant would result in hindering the ability of company to continue as a going concern. Further this borrowing comes with interest payment requirement when the company is incurring losses, this too can be assessed as a factor which questions going concern assumption.

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Risk of Material Misstatement at Assertion Level

1. Completeness assertion on Sales – It is related as to whether all sales that have increased the level of stock with the wholesalers have been accounted for.
2. Occurrence of research and development expenditure – The company is out of funds, and the income statement shows an expenditure of US $170,289 thousands. It needs to be considered as to whether it has even occurred.
3. Rights on Assets – Salix is facing critical condition, this may have encouraged the management to show bogus assets or those assets which are not theirs.
4. Allocation of absorption of intangible assets – Company has shown high amount of intangible assets absorption, it needs to be assessed whether allocation on yearly basis is right.
5. Classification of Borrowings – No significant asset has been added to the financial, but a huge borrowing has been added. It puts a question as to whether the borrowing has been rightly classified as long term borrowing.
6. Valuation of retained earnings – A negative figure of retained earning has been presented in the financial; a valuation basis needs to be assessed.

Risk Conclusion

At the financial statement level the control environment is not effective, depicting that the control risk is high for the business. Further, if the fraud and going concern be considered at the financial statement level, they are also high. In relation to the assertion level, each of the six assertions considered are depicting certain type of risks. The completeness assertion is depicting high risk due to inclusion of excessive sales to the figure. As for the occurrence assertion, research and development expenditure shown in the profit and loss depicts fraud risk. Right on assets assertion evaluation also highlights the possibility on depicting assets as owned when the business does not actually have a right on the assets. On the allocation assertion, excessive absorption of intangible assets has been provided, which again indicates a risk. Finally for classification assertion and valuation assertion too risk has been highlighted due to the expectation of wrong classification and negative retained earnings figure. Thus since the risk at financial statement level and the risk at assertion level both are high, the inherent risk associated with the financials of Salix Pharmaceuticals Ltd is high. Now, the final risk that needs to be assessed is detection risk. Since it has been considered that a major population would be selected and among the population 50% would be necessarily considered, it is expected that the detection risk would be low. However, considering the different fraud risk factors which show that there may be an involvement of management in fraud, which makes it difficult for the auditor to detect the misstatement, again increases the risk factor. Thus as per the AR model

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Audit Risk        = Inherent Risk x Control Risk x Detection Risk
= High x High x High
= High
Therefore the total audit risk for the audit is high. The assessment concludes that the overall company is located in high risk. This means that there are high probabilities that the auditor may not be able to detect the material misstatements in the financial statements.

Section C: Materiality Decisions

Since the company is making losses, materiality level cannot be set at Net Profit Income; therefore on the basis of average income of past three years that is $ 94152, materiality has been set at $42,368. The computation is as follows:
Materiality Calculation
Testing Level of the audit = Standard
Therefore assurance level of the materiality = 2.0
Materiality Base = Average Income for three years = $94,152
Materiality = 50% of Materiality Base               = 50% x $ 94,152                    = $ 47,076
Less: Most Likely Error = 10% of Materiality    = 10% x $47,076                     = $   4,708
Precision is 90%                                                                                                           = $ 42,368
Population Considered = Population above Materiality with Precision at 90%
= This means every account with balance above $42,368 at any time in the year would be considered in population
Sample Size                              = 50% of the population on the basis of risk
Planning Materiality would be the same, until the audit progresses further and additional conditions are recognized. Presently we are on the lower end of the range, due to high possibility of material misstatements. The users of the audit report are the shareholders of the company, whose holding would be transferred to Valeant. Therefore the objective is to ensure that any misstatement which reduces the value of their holding is identified properly.

Section D: Preliminary Analytical Procedures

A common size and horizontal analysis against the previous two years has been made, and it presents that the company had been performing satisfactorily till last year. It was only in 2014 when the company took borrowings and went into losses. Ratios like gross profit ratio, which is 70.20% in this year, and debt to assets ratio which is about 0.5, have been computed. These ratios suggest that while the factory operations of the company are still successful, there are other operations which are restricting its path to continue into unforeseen.

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What could go wrong?

• Sales can be overstated in the coming years to show the worth of company to be taken as a subsidiary.
• There can be overstatement of assets to ensure that the comparison between it and balance sheet's borrowing level which has been shown as long term debt can be retained.
• The company may not be able to provide the profits expected by the Valeant Inc for merger. This may lead in the holding company reducing the operations of Salex Pharmaceuticals in future.
• The company can also loss the present patent claim it has filed, which can result in further endangering the prospects of going concern of the organization through putting on more cash charge.

Research Aim And Objectives

This is a solution of Research Aim And Objectives that describes about Developing business

ABSTRACT

In Research Aim And Objectives Biodiversity is rapidly depleting in Benin due to over exploitation by traditional practices such as poaching and agriculture. Tourism, seen as a conservation measure to reduce biodiversity loss and also improve livelihood of indigenes, have been implemented in Koussoukpa Zogbodomey community in Benin. However, the likely economic benefits and adverse impacts of the implemented tourism on the environment are ambiguous.

The purpose of this study was to assess the likely accruable income from tourists’ entrance fee as a proxy for the likely economic business benefit of tourism in Koussoukpa Zogbodomey Benin; and to evaluate the amount of GHG (CO₂ accounting for N₂O and H₂O warming effect) emitted into the environment, in order to portray tourism’s adverse impacts on the environment in Benin. In addition stakeholders involved in the tourism implementation in Koussoukpa Zogbodomey Benin were analysed. The research adopted a case study design approach employing the use of discounted cash flow (DCF) model for NPV, IRR, PI, sensitivity analysis; EVA; and Gossling et al.’s GHG emission and eco-efficiency evaluation model.

The study found that ecotourism in Koussoukpa Zogbodomey Benin could generate a likely  income of up to 60,528,557.16CFA ($125,294.11) and add  an economic value of about 56,493,087.16CFA ($116,940.69); however, this is only if practices adopted from thriving locations in tourism such as Bhutan and Costa Rica are strictly employed and stakeholders are adequately involved. The study also indicated that tourism in Benin emits about 24,949,984.21kg CO₂-e of GHG (CO₂ accounting for N₂O and H₂O warming effect) and has an eco-efficiency level up to0.143kg CO₂/$. These deductions showed that tourism as a biodiversity conservation measure is still sustainable in Benin; however GHG emissions into the environment in Benin is rapidly rising and leading to tourism’s threshold level. The study concludes that tourism seems like an economically viable biodiversity conservation practise in Koussoukpa Zogodomey Benin; consequently, continuous monitoring of tourism ecological efficiency is recommended in Koussoukpa Zogbodomey and Benin generally, to prevent tourism from reaching its sustainable threshold.

ACKNOWLEDGEMENT

This project is dedicated to Almighty God for His ‘Double Portion’ and ‘Exceeding Grace’ anointing in my life, all through my MSc and in this project. All glory belongs to Him.

My earnest appreciation goes to my supervisor, Dr Babatunde Anifowose for his time, advice and encouragement; thank you sir, may God bless you abundantly. My gratitude also goes out Dr Anne Floquent, Davide Piga, Janalisa Hayne of UNEP for the reports and information they sent me, thank you.

I also express my gratitude to my parents Mr and Mrs Onyebuchi, my brother ‘Nkemjika’ and my wonderful sister Ulunma who all stood by me and prayed for me, God bless you, increase you and perfect all that concerns you.

Finally a big thank you goes out to all lecturers in GED for the knowledge you have impacted in me; to my friend Tari; Lesley who gave me his laptop when mine automatically stopped working; my fellow colleagues in oil and gas management January 2013 cohort; and the brethren from Winners’ chapel Coventry. God bless you all.

CHAPTER ONE: INTRODUCTION

1.1  CONTEXT

Biodiversity is not just species diversity but also organisms organised in groups that are similar, dwelling in a particular ecosystem (UNEP 1992 in Blythe and Dadi 2012). Barret, Travis and Dasgupta (2011) defined biodiversity as constituting a collection of living things, ranging from different genes found in a space to the diverse species, the multiple interrelationships between species and their surroundings. According to Tisdell (2011:99), the Millennium Ecosystem Assessment states that “biodiversity is the variability among living organisms from all sources, including terrestrial, marine and other aquatic ecosystems and the ecological complexes of which they are part, including diversity within species, between species and of ecosystem”. Read more about : Human Resource Management

Human activities in the world have the potential to destroy species at a rapid pace hindering the possible benefits of the species to humanity, such as the presence of the herb ‘rosy periwinkle’ (Catharanthus roseus) which is the only cure popular for child hood leukaemia (Laurance and Edwards 2011). In the convention on biodiversity one of the first orders of global challenges is biodiversity loss, and according to the World Wide Fund for Nature International, in the past 35 years there has been a decline in the earth’s wildlife population and unless action is taken to reverse this order, the speed and extent of the losses will characterise the sixth mass extinction period of the earth (Barret, Travis and Dasgupta 2011). Dobson et al. (1993) predicted that globally 165,000 km² and 90,000 km² of tropical rainforest and wide range of land respectively are destroyed yearly; if this trend continues many species of plants may become extinct before their full potential is explored. Rahbek and Colwell (2011) suggest that species are lost at a rate of 100 to 1000 times faster compared to the usual rate of extinction causing a biodiversity crisis on earth. Therefore biodiversity conservation is needed to maintain the environment in its present state or restore it to a more stable condition (Barret, Travis and Dasgupta 2011) and it is essential for sustainable development (Tisdell 2011).

Based on institutions, and observations from conservation oriented organizations, conservation can be defined, as the interaction of individuals, institutions, organizations, bodies of knowledge and concern (Macdonald 2010). Some of the practised biodiversity conservation approaches include protected area models which, according to Persha et al. (2010), are the most influential method of biodiversity conservation; governance regime; forest common utilization and institutional management (Persha et al. 2010  and Vignola et al. (2012). Institutional management may include incentives, rules for cooperation, information sharing and feedback mechanism (Vignola et al. 2012).

1.2  STUDY BACKGROUND

This study is developed from a UNEP’s South-South cooperation project titled ‘towards community based biodiversity conservation policies and action: learning from actual and potential practises in Bhutan, Benin and Costa Rica’. The research project aim was ‘to learn from past experiences on conservation policies and on strategies, designing, managing and implementing protected areas’ (CEBEDES 2010). In the project a forum was organised on how to adopt practises from Bhutan and Costa Rica to enhance Benin biodiversity conservation system, engage stakeholders in the process and more importantly a pilot project on implementation of ecotourism in Zogbodomey community in Benin was executed. Ecotourism was seen as a solution to biodiversity loss in Benin and as a means to improve the livelihood of the people (CEBEDES 2010).

In countries such as Benin, Costa Rica and Bhutan trends show rapid deforestation due to factors such as increasing population, the need for timber, charcoal and farmland, leading to erosion, siltation of rivers and biodiversity loss (UNEP 2008). In some areas in Bhutan, Benin and Costa Rica biodiversity loss has been successfully managed; but some conservation plans are not maintained past the project plans despite environmental action plan 1992-1997 (Bhutan 1991), against desertification 1994 (UNTC 2013) and biodiversity conservation 2002 (FRA 2003).However, in Bhutan, environmental issues are the main objectives in Bhutan’s laws and policies and also, in Costa Rica, through the use of protected area system, the development of national parks and biological reserve have succeeded in reversing some of its deforestation trends (UNEP 2007). Following the discussion in UN-GSSD expo (2013) it is important to work towards development of green economies to eliminate the current trends of rapid loss of biodiversity and to ensure a sustainable future. However stakeholders have to be careful not to implement approaches that will affect other sectors negatively; a balance must be created by considering all options and estimating the impacts of each action plan. As Rahbek and Colwell (2011:1) quotes “we rarely have an idea which species inhabit the environment we are about to affect, nor the exact consequences of our action”.

1.3  RATIONALE OF STUDY

Ecotourism which is also referred to as tourism is regularly seen as a significant engine for country development and economic growth (Webster and Ivanov 2013). Also Serrano-Bernardo et al. (2012:105) stated that “tourism is an effective way of redistributing wealth and, if conducted according to sustainability directions may promote cultural heritage conservation and contribute to nature preservation”. 5% of the world’s Gross Domestic product (GDP) and about 8% to total employment is represented by Tourism. One-half of the least developed countries and one-third of developing countries derive most of their foreign exchange from tourism (UNEP 2013). Over the years, tourism industry importance to the various countries economy is steadily increasing (Oh 2002). Tourism dynamics as an economic activity requires continuous effort in acquiring new perspectives and knowledge for a greater understanding of the status of the field (Song et al. 2012). Therefore in the case of tourism initiative implemented in Koussoukpa Zogbodomey Benin, more knowledge and perspective is essential to illuminate the economies of the activity likely to occur in the site.

Climate change is as a result of increasing greenhouse gases in the atmosphere, solar radiation change, and changes in the properties of the land surface (IPCC 2007). In 2005, global CO₂ concentration increased from 280 ppm³ to 379 ppm³, which extremely exceeded the natural range (IPCC 2007). According to Galaz et al. (2012) and Nilsson and Persson (2012) biodiversity depletion and climate change both have no  planetary boundaries; and one of the recurring challenges in environmental management is the interaction between earth’s sub-systems (Nilsson and Persson 2012). According to Briedenhann and Weckins (2004) tourism is seen as an avenue for conservation of biodiversity, development of rural communities, improvement of a nation’s economy and for enhancing social regenerations. Sadly, a fact often neglected is that tourism contributes to global CO₂ emissions, adding about 4.4%, anda growth rate of 3.2% per year is projected up to 2035 for emissions from tourism transport, accommodation and other tourism activities (Peeters and Dubois 2010). Hence it is important to address the issue of increased climate change as a result of tourism activities to avoid impeding the result obtained from tourism presently and in the future (GEF 2007). See more : Unit 2 Finance And Funding In The Travel And Tourism Sector

Furthermore, Young et al. (2013) points out that, despite the conservation approach adopted, policies have shown that involvement of private actors, who are land owners and land managers, and the local people who benefit from the sites, guarantees long term success in biodiversity conservation. Dikgang and Muchapondwa (2012) emphasise that involving indigenous people in conservation strategies will have considerable impact on biodiversity loss prevention. Stakeholder involvements are essential for decision making, implementation of policy and policy evaluation; they are most importantly needed for the process of management plan construction which will drive the implementation of conservation strategies (Heyman and Stronza 2011). Consequently the approach of involving local people is now called Integrated Conservation and Development Projects (ICDPs) or Community Based Natural Resource Management (CBNRM) (Cranford and Mourato 2011).

1.4  STUDY SCOPE

This study is conducted to determine the socioeconomic and environmental impact of ecotourism as a biodiversity conservation measure. The research will focus on the following:

• The involvement of stakeholders and their roles in biodiversity conservation.
• The likely economic impact of ecotourism implementation in Zogbodomey, Koussoukpa swamp in Benin, focusing on the amount of income that may be generated from tourists’ entrance fee to the ecotourism site.
• The environmental impact of tourism focusing on Green House Gas (GHG) emissions from the transport, accommodation and other activities sector of tourism in Benin Republic. The GHG considered in this study is in accordance with Gossling et al. (2005) and is CO₂, including N₂O and H₂O direct and indirect warming effect, as the study adopted Gossling et al. (2005) approach.
• Evaluating the efficiency of tourism by comparing the benefits of tourism (income) and the adverse impact (GHG emissions) of tourism to the environment in Benin Republic.

However the study does not analyse the following:

• Income generated from other sectors of ecotourism asides entrance fee of tourists such as sales of goods and services, skill acquisition of community members.
• The impact of ecotourism and biodiversity conservation on agricultural practises of the community members.
• The emissions from sectors of ecotourism asides transport, accommodation and activities sector, such as road construction, erection of building.
• Indirect energy requirement and multiplier effect.

1.5  RESEARCH GAP

According to Vodouhe et al. (2010) there is hardly any knowledge on awareness and perception of local people on biodiversity conservation. Dikgang and Muchapondwa (2012) identified that few studies have evaluated the values of indigenous people towards biodiversity conservation. Heyman and Stronza (2011) highlighted that projects and programs on conservation of biodiversity often lack, in quality and quantity, local community members’ participation. Furthermore Ernoule et al. (2009) pointed out that local communities will play an excellent role in the efficient management of natural resources since they depend on them for survival. Therefore, there is need for integrating the understanding of the local community members’ perception in biodiversity conservation researches. This research will first review and analyse the stakeholders involved in biodiversity conservation, their perception, roles and potential impact in the Koussoukpa Zogbodomey community in Benin.

Projects despite their sophistication or complexity are naturally incomplete; and this incompletion is usually due to contingencies (Badenfelt 2011). Consequently these contingencies may occur due to weaknesses of a project in one area or the other, and may be indescribable or unforeseen, argued Maskin (2002). According to Benin Consulting Group (BECG) (2010), different weaknesses were experienced during the implementation of ecotourism as a biodiversity conservation measure in Koussoukpa Benin and they include: limited time for the project, desertion of the initiative in its pilot stage and failure in the analysis of the process implied. Day-Rubeinstein and Frivold (2001) recounts that biodiversity conservation benefits build up. These weaknesses therefore did not create the opportunity to analyse growth of the ecotourism implemented. BECG (2010:15) further explained that, “a stop on the project will negate all efforts” therefore the need for continuation. Due to the limitations experienced, the economic benefits in the ecotourism implementation has not been assessed to date. CEBEDES (2010) pointed out that efforts were made to harmonize the pilot project with another research project in order to assess the economic benefit from the conservation measure, but this was not achieved. Therefore this project intends to address this gap, by further analysing and evaluating the likely economic impact of ecotourism implementation in Lokoli-Hlan swamp Koussoukpa Zogbodomey in Benin.

According to Gosslinget al. (2005), one of the most pressing environmental issues caused by tourism is greenhouse gas emission.Clement et al. (2010) states that research has not covered the impacts of these conservation systems (tourism) on the community and wildlife, even though studies have been carried out to illustrate the effectiveness of different conservation approaches such as the Payment for Environmental services (PES) and Protected Area (PA). Furthermore, Peeters and Dubois (2010) identified that most studies (such as Berritella et al. 2006; Hein, Metzger and Moreno 2009;Briner, Elkin and Huber 2013, Pongkijvorasin and Chotiyaputta 2013, Amelung and Nicholls 2014) concentrate on the impact of climate change on tourism and not the impact of tourism on climate change. This research will in addition to analysing the economic impact of ecotourism in Benin Lokoli-Hlan swamp, also analyse the environmental impact of tourism in Benin; thereby assessing the positive and negative benefits of tourism implementation as a biodiversity conservation measure.  The economic impact will be analysed based on income generated from tourist entrance fees and environmental impact based on Green House Gas emitted into the environment by tourism activity.

1.6 RESEARCH QUESTIONS

1. Were stakeholders efficiently involved in ecotourism implementationin Koussoukpa Zogbodomey Benin?
2. What is the likely economic impact of ecotourism implementation as a conservation measure inKoussoukpa Zogbodomey in Benin?
3. What amount of GHG(CO_2, including N₂O and H₂O warming effect) is emitted into the environment due to tourism activities in Benin Republic?
4. Is tourism practise in Benin Republic favourable when compared to its GHG(CO_2, including N₂O and H₂O warming effect) emissions?

1.7 RESEARCH AIM AND OBJECTIVES

This study aims to assess the socio-economic and environmental impact of ecotourism implementation in Benin. The objectives are to

1. Analyse stakeholders’ rolesin ecotourism implementationin Koussoukpa Zogbodomey Benin.
2. Evaluate the likely economic impact of ecotourism implementation based on the income likely to be generated from Koussoukpa Zogbodomey in Benin.
3. Evaluate the amount of GHG (CO_2, including N₂O and H₂O warming effect) emitted into the environment due to tourism activities in Benin Republic.
4. Analyse the benefits (income generated) of tourism in comparison with the adverse impact (amount of GHG emitted) of tourism implementation in Benin.

1.8 PROJECT ORIGINALITY AND SIGNIFICANCE

The pilot project on ecotourism implementation in Koussoukpa Zogbodomey was concluded in 2010 and no analysis on the growth or benefit accruable from the touristic activity on the site has been conducted. Therefore this research is the first study on the likely economic benefit of implementing ecotourism in Lokoli-Hlan swamp in Koussoukpa Zogbodomey Benin.

According to Arlettaz et al. (2010: 835) “an absence of consultation with practitioners is seen as one of the principal reason most conservation science lacks applicability”. Laurance et al. (2012) recommends that researchers in conservation should engage a conservation management or scientist or government involved in their project of interest in a dialogue to determine what is most pressing in the study area. This research engaged the focal points in UNEP who executed the pilot project in the ecotourism initiative (the conservation management).

 

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Institutional Arrangement On Biodiversity Conservation

This is a solution of Institutional Arrangement On Biodiversity Conservation that describes about Developing business

INTRODUCTION

This chapter outlines the theories that guide this study; and reviews related literature on biodiversity conservation, tourism and its socio-economic and environmental impact.The four theories are explained thus:

The Tourism Led Growth (TLG) hypothesis

TLG explains that international tourism generates foreign exchange, increases investment in the local areas, analyses economies of scale, increases income (Song, Dwyer and ZhengCao 2012). The hypothesis emphasizes that tourism can lead to long term economic business growth (Brida et al. 2009). With the view of tourism generated economic growth, economic benefit from the tourism initiative implemented in Benin is measured to determine its profitability and likelihood of growth.

The Structure-Conduct-Performance (SCP) Paradigm

The SCP paradigm presents an important theory for examining the market perspective of the supply from tourism. SCP paradigm proposes that the nature of the market system in which a firm operates determines the conduct of the firm and its overall performance such as its growth and profitability (Song, Dwyer and ZhengCao 2012). Therefore the content of an ecotourism package, the structure and strategies applied in execution of its activities, will influence the overall outcome of the tourism initiative. In the context of this study inclusive ecotourism practise with adequate understanding and involvement of stakeholders roles will give rise to a result oriented ecotourism activity unlike a decentralized practise where stakeholders are not fully involved.

Heterogeneity

Ecological heterogeneity is based on theoretical framework aggregated from the work of diverse biodiversity conservation managers and scientists; and the cross-cutting theme is “ecological heterogeneity in time and space” (Illuis 2003:504). The theory explains that heterogeneity underlies biodiversity and adaptive management (Illuis 2003)

Ecological Heterogeneity in the context of this study is the outputs of ecotourism activities which is either positive or negative and are produced with time. The result obtained will enable a more adaptive management of ecotourism activity to achieve its aim of conserving biodiversity and improving livelihood, without harming the environment further.

Interactional Theory

The interactional theory according to Wilkinson (1991) sees social interaction as a way by which communities are created, recreated and developed; which aids the fulfilment of emotional and material needs of the community. The interactional theory emphasizes that those relations in community influence the outcome of tourism-led development (Matarrita-Cascante 2010).

This study is based on these theories outlined; the interactional theory highlights the importance of community involvement, the SCP paradigm portrays the importance of outlining the roles of stakeholders as part of the structure of eco-tourism package, the TLG hypothesis illustrates the significance of evaluating economic benefit from tourism; and the Ecological Heterogeneity outlines the output from ecotourism practise which may be adverse in terms of GHGs emission, and aids adaptive management.

OVERVIEW OF BIODIVERSITY ISSUES AND CONSERVATION

Initially, interference in species habitat was caused by the need for food, living space and fuel; recent development in global economy, economic activity and demands from consumers drive the threat to biodiversity globally (Lenzen et al. 2012). According to Dikgang and Muchapondwa (2012), biodiversity provide different services such as provisioning services, regulation services, support services and cultural services and these services improve the economic processes; but unfortunately increasing human population, increasing cultivation and absence of awareness has significantly affected biodiversity (Kingsford et al. 2009). Conservation has been seen by some farmers as a luxury and as an issue of affordability, using different sayings to deter conservation such as "conservation begins after breakfast"; "it is hard to be green when you are in the red" (Conradie et al.2013:334). Kinver (2013) explains that ecologist have to improve their efforts in convincing people on the need for conservation, by identifying why it is important that the environment is adequately managed.

One of the practises that have led to increased loss of species is agriculture; however, none is to blame as increasing populations have led to increasing food demands and therefore the need for agriculture (Duncan 2013). Through agriculture (farming) species all over the world have been destroyed, even measures encouraged by nature reserves are limited and do not seem enough to reduce the cause of farming on biodiversity (Economist 2008).  According to Tisdell (2011), the main driver of agriculture is market failure: increase in markets and expansion of trade areas, which, in turn, hinders conservation approaches through creation of land space. Duncan (2013) argues that even though short term relationship with species look bright, the long term relationship with species currently does not look promising on sustainability. She further explained that for increased conservation of biodiversity as well adequate provision of food for increasing population, expanding agriculture is not a good practise and that intensification in a particular area is more favourable.

The second significant practise is deforestation due to need for timber; loggers have played a significant role in this area (Revkin 2012). However, a switch from cutting of trees to planting of forest trees will go a long way in conservation of species; although this method has been adopted in Africa, Asia and South America, deforestation is still practised in some parts of these continents (Black 2011). An example is in south-western Benin, a country in Africa where the economy is dependent on agriculture, livestock, trade and agro food processing; but where poor conservation practises have increased exploitation of natural resources(BECG 2010).According to Tanaka et al. (2013), this increased exploitation of biodiversity is due to the needs of the people; a core example is the increase in the need for rice in West Africa which inspired expansion of an area in Zou department (Zogbodomey, Benin) for lowland rice cultivation. Therefore, for policy decision to reduce impact on biodiversity, a global perspective should be adopted, which involves all stakeholders, both the local producers and the consumers of the products produced; forming joint decisions channelled towards adequate conservation approaches.

THE STAKEHOLDERS IN BIODIVERSITY CONSERVATION AND THEIR ROLES

For adequate conservation process a management plan is essential and this should involve all stakeholders, the measures to be taken should be agreed among the stakeholders and, importantly, the approach should suit the ecological requirement of the site(Young et al. 2013). Conradie et al. (2013), states that stakeholder identification is essential in meeting conservation targets as they contribute mostly, and are in better positions to execute plans for conservation of biodiversity. Young et al. (2013) suggested that stakeholders should be formed at a local and regional level; they divided stakeholders into three: Government and Government departmental representatives; users of biodiversity; and the technical and scientific advisers.

Government and Government departmental representatives

Governments play an important role by designing institutions for biodiversity conservation (Nilsson and Persson 2012). Reischl (2012) identified that governments are represented by their institutions on conservation and these institutions should interact, as well as be aimed to address biodiversity conservation issues. More so the support of governments and their representatives are needed for implementation of conservation actions formulated by scientist and practitioners (Arlettaz et al. 2010).

In the case of Benin Republic, CEBEDES (2007) highlighted that there are legal voids in Benin’s rules and regulations which needs to be addressed such as the traditional property rights, also that Benin’s legislative frameworks needs to be revised, updated and enforced; and development of capacity to support institutions are required.

The technical and scientific advisers

Scientific advisers contribute to conservation through their literatures; as they inform practitioners on biodiversity issues and proffer solutions to the problem (Arlettaz 2010). According to Laurance et al. (2012), strong science focused on real world conservation should guide research in biodiversity conservation.

Users of Biodiversity

Policies and programs on conservation have been re-articulated and have tried to focus on accommodating local needs and aspirations; leading ecosystem serving production that has an economic value and provide farmers with incentives and new handcraft, causing them to forgo the practise of over-using the environment (Dressler et al. 2013). But even with the increasing awareness and programs on conservation Rantala et al. (2013) explained that policy implementers and conservationist are yet to fully understand the needs of the people as well as secure the wellbeing of the people whose livelihood depended on the resources they no longer have access to.

The perception of community members and their understanding of biodiversity conservation are essential for the successful business management of biodiversity, as their knowledge will influence their interaction with the environment; and it is important that the local communities are a part of conservation plans made for their area (Vodouhe et al. 2010). The indigenous people have more knowledge of their environment and species that dwell in them, they are better positioned to know what can increase the survival of these species (CEBEDES 2010). Also, results from the fifth World Park Congress (WPC), gathered by the IUCN World commission on protected area (UNEP-WCMC 2012), showed that when assessing the role of local communities and indigenous people in decision making, a consideration of customary and territorial rights is very important. Conservation made easily accessible by the public and are more inclusive, produces better results and, the citizens in communities close to biodiversity to be conserved play vital roles in the conservation process (Kothari et al. 2013). Therefore analysing the roles of various stakeholders in a conservation plan is essential to eliminate conflict of interest and ensure adequate implementation of conservation practises posed.

Stakeholders in the pilot project on Koussoukpa Zogbodomey in Benin

The stakeholders identified in biodiversity conservation following the project in Benin were resource users, administrators, municipalities and Parliament members. The stakeholders’ roles during the research project were to analyse both the benefit of conservation currently implemented, alternative options and work towards implementation. They also assessed the security provided by legal frameworks implemented and the extent to which the institutional arrangements are sustained (CEBEDES 2007). The strategy used in stakeholder identification in the pilot project was to discover institutional and individual partners who were interested in biodiversity conservation in Benin, Costa Rica and Bhutan, and who are willing to share experiences on issues pertinent to conservation debates at local level and among the public (CEBEDES 2007). The stakeholders outlined in table 2.1 were the main actors who participated in the pilot project in Koussoukpa  Zogbodomey Benin (section 2.8). In each organization identified in table 2.1, large amount of players were involved, a comprehensive administrative organization of these players was found to have been crucial to the success of the pilot project (Alladatin 2010; CEBEDES 2010; Floquent, Alladatin and Abdelaziz2010).

Table 2.1        Stakeholders in Koussoukpa Zogbodomey Benin pilot project (Alladatin 2010; BECG 2010; CEBEDES 2010; Floquent, Alladatin and Abdelaziz2010)

Initiating Entity	Basic Information	Role
CEBEDES (Benin Centre for Environmental; and Development, Economic and Social )	Sector: Non-Governmental Organization (NGO) Centre of Operations: Benin Ownership: National-level Governments	CEBEDE Xudodo acted as the facilitator in the project process.
Supporting Entity	Basic Information	Role
AVIGREF (Village association for wildlife reserve management)	Sector: NGO Centre of Operations: Benin Ownership: State-level governments	Organization of the Riparian population for the purpose of reserve management. Sensitize population on the necessity to preserve habitat, flora and fauna. Ensure that exploitation of natural resources promotes community development. Assist CENAGREF in performing task of control activities.
CENAGREF (National Centre for wildlife management)	Sector: NGO Centre of Operations: Benin Ownership: State-level Governments	Manage the Pendjari National Park with the objective of preserving Benin’s ecosystem and biodiversity. Controls the park and monitors species, park settlement, tourism management and potentials, and anti-poaching.
ECOBENIN (Benin Eco-Tourism Concern)	Sector: NGO Centre of Operations: Benin Ownership: National-level Governments	Act as major player in the promotion of ecotourism in Tanougou and Kouusoukpa Zogbodomey Benin.
DPNP (Directing Board National Park Pendjari)	Sector: NGO Centre of Operations: Benin	Prevention of path opening with heavy machines.

INSTITUTIONAL ARRANGEMENT ON BIODIVERISITY CONSERVATION

Institution is defined by North (1990:3) as “the rules of the game in a society or, the humanly devised constraint that shape human interaction”. According to MacDonald (2010)in the World Conservation Congress (WCC) legible institutions and struggles in conservation organizational order are addressed. Institutions limit or encourage the interaction between ecosystem and humans; however there are rules set up to moderate the interaction between social systems and ecological systems (Gatzweiler 2005). Due to the large scale of interaction between ecosystem goods and services, institutional diversity is also essential and more so the diverse governance structures should be fit into the different scales of interaction (Padmanabhan and Jungcurt 2012).

Mongbo (2008) explained that institutional arrangement play significant role in the transformation of Benin socially, focusing on its tourism and national park development; and according to Yami et al. (2009) for new developmental projects towards conservation of natural resources, institutional arrangement in place needs to be evaluated, identifying its weaknesses and strengths; if not sustainable practise may be undermined and finances lost. Barrett, Lee and McPeaks (2005) report that how well a community or nation monitor and enforce its rules and institution on conservation is more important than which rule they adopt; more so rules designed to be flexible are important for the advancement of development and advancement of goals; and the most common problem with communities and developing areas is that the capacity to enforce these rules are often time lacking.

There are different institutions that govern diverse conservation practise and some of this practise are more significant than the others, the most known are the Payment for Ecosystem/Environmental Service (PES), Protected Area method (PA) and the Biodiversity Development Agreements (BDA) which are further discussed in this report; more include the ‘fee-simple purchase’, ‘tradable development rights’, ‘preferential tax treatment for conservation’, ‘land restriction with regulation’. On a broader scale these least common types of conservation fall under the most significant ones listed earlier (Boyd and Simpsons 1999).  Stakeholders also play significant role in ensuring the execution of institutions established for conservation purposes; the institutions will have no effect if not enforced (Floquent, Alladatin and Abdelaziz 2010). Read More : Unit 6 Contemporary Issues In Travel And Tourism

2.5 CONSERVATION PRACTISES

2.5.1 Payment for ecosystem/environmental service (PES)

PES strategy spans over the interest of landowners and the need for biodiversity conservation, creating a more direct conservation model; PES is therefore a conservation system where private landowners are provided with financial incentives to execute conservation practises that protect the ecosystem as well as provide some of its services (Garbach 2012). PES has also been referred to as a direct payment method where conservationist gives incentives to individuals to preserve the ecosystem rather than destroy it (Ferraro and Kiss 2002). Ferraro and Kiss (2002) further explained PES advantage as it being a direct payment approach which is cost efficient, using the principle that the most economical way to acquire something is to pay for it rather than pay for something that looks like it. PES has some identifiable disadvantages,Clement et al. (2010) explained that PES program require funding and may be unsustainable over time. PES may cause conflict due to inequality triggered by payment to some members of the society; and local people may use the conflict as an avenue to fight against conservation (Dressler et al. 2013).

PES have been practised in different countries but significant to this study is the practise in Costa Rica; in Costa Rica the practise of PES caused other likely conservation schemes to be ignored, putting minor importance on agricultural context and concentrated on financial incentives (Vignola et al. 2012).  PES although somewhat effective in conservation of biodiversity in Costa Rica is understood when related to Costa Rica’s national budget; after the first decade in 2006 PES caused a 0.43% increase in the national budget and an increase of 13.3million USD in Costa Rica’s annual budget (Daniel et al. 2012).

2.5.2 Biodiversity Development Agreements (BDA)

BDA connects the interest of biodiversity owners and users through the arrangement of biodiversity prospecting efforts, which according to Kursar et al. (2006:1), biodiversity prospecting is “the investigation of biodiversity as a source of useful medicines or genes and in practice might provide the expected benefits”; but biodiversity prospecting is being used below its potential in biodiversity rich region. BDA’s strategy is to sell successfully conserved products and thereby pay royalties to the host government for each sale; BDA advantages include technology transfer, training, payment and job opportunity (Kursar et al. 2006).

2.5.3 Protected Area (PA)

According to Dudley (2008:8) “A protected area is a clearly defined geographical space, recognised, dedicated and managed, through legal or other effective means, to achieve the long term conservation of nature with associated ecosystem services and cultural values”. Being the cornerstone of biodiversity conservation approach in the world (Gregoire et al. 2007) the aim of protected areas is to limit natural resource exploitation (UNEP 2013). More than 12% of the earth’s land surface is among the world designated protected areas but yet biodiversity loss continues at a higher rate (UNEP-WCMC 2008). Steady increase in ecological isolation have caused forest habitat loss around protected areas explained Gregoire et al. (2005); the degradation of the surrounding area of a reserve can led to changes in soil, in vegetation composition, in its microclimate and perhaps species extinction(Gregoire et al. 2005, Dikgang and Muchaponda 2012).

Lack of incentive to communities where protected area is practised have caused conflict and also caused exploration of non-adequately managed protected areas (Vodouhe et al. 2010, Dikgang and Muchaponda 2012). Another limitation with protected area is the existence of poor payment to staffs, poor infrastructures for workers, in some cases where human settlement are involved, finance is required to adequately settle the people who are being displaced from their habitats (Clement et al. 2010).  Leverington et al. (2010) illustrated that despite insufficient funding and unsatisfactory inventory management, there are positive results showing positive impact of protected area in biodiversity conservation. The Rapid Assessment and Prioritization of Protected Area Management (RAPPAM) have been developed by WWF to monitor effectiveness of protected area as a biodiversity conservation measure (Ervin 2003).

IUCN protected area management categories include: strict nature reserve (ecotourism sites), national parks, natural monument, habitat/species, protected landscape/seascape, and managed resource protected area (Dudley 2008).An example of protected area is the Pendjari biosphere reserve (ecotourism site) which has an area of 480,000 ha, one of the largest protected area groups in West Africa spanning across Niger, Burkina Faso and Benin (Alladatin 2010).

2.6 ECOTOURISM AND PARK DEVELOPMENT

Tourism according to World Tourism Organization (WTO) is ‘activities of persons travelling to and staying in places outside their usual environment for not more than one consecutive year for leisure, business strategy and other purposes not related to the exercise of an activity remunerated form within the place visited. Ecotourism is therefore tourism that is nature-based and managed for sustainability (Gurung and Seeland 2008). The practise of ecotourism is identified in Conradie et al. (2013) as a marker for conservation mindedness. Ecotourism is currently seen as one of the most significant areas in the world economy; contributing extensively to income and welfare of countries (Motavalli 1995, Gossling et al. 2005). The success of ecotourism in countries such as Costa Rica is impressive and has increased the attraction of other countries to adopt ecotourism as a form of economic growth as well as environmental preservation (Higgins 2006).

Despite the benefits of ecotourism, ecotourism has some impacts on the environment explained Gossling (2002) and they include:  land use and land cover, where land is used for road development, erection of building for accommodation and catering services; energy use in terms of transport related activities which led to increased emission of greenhouse gases and global warming. Also biotic exchange and wild life species extinction, through international commerce and live organism trade in; exchange and dispersion of diseases, through transport of infected organism, disease from tourist from new locations; changes in human-environmental relations; and water use.

Furthermore, crucial to tourism sustainability is, fossil fuel use and greenhouse gas emission, which from a global perspective is, the most urgent environmental issue in relation to tourism; transportation, assessing journey level from 60% to 95% in-addition to transport locally; accommodation and tour activities (UNEP 2011). Tourist industries and organization in tourism business fear that energy prices may cause decline in countries’ economic welfare through eco-tax payment (Gossling et al. 2005).

2.7 STUDY AREA

2.7.1 Benin

Benin is a country in West Africa, bordering Nigeria, Burkina Faso and Togo. Benin is small in size with an area of 112,700 sq. km and a population of 9,877,292; Benin has been described as one of the poor countries in Africa with most of the population dependent on agriculture for their livelihood, although cotton production and regional trade is practised (CIA 2013). In West Africa, Benin is popularly known for its most heterogeneous flora and fauna even though resource identification is yet to be completed (Mongbo 2008). The economy of the country is still underdeveloped and according to 2012 estimate, has a GDP of $15.84 billion (CIA 2013).

2.7.2 Benin economy

The decline previously recorded in Benin’s economy was gradually reversed since 2010; in 2012, a 3.8% of growth was estimated and is projected to increase in 2013 and 2014; one of the areas of focus for achieving this growth is the elimination of hindrance in its agricultural practises and natural resource mining (African Economic business Outlook 2013). As found in Song et al. (2012) and Conradie et al. (2013) this action may deter biodiversity conservation approaches which aim at preserving the environment via reduction of agricultural practises, however, either practise (agriculture or biodiversity conservation) may become a priority depending on its potential to improve Benin’s economy.

Records also hold that rapid deforestation is experienced in Benin, with increasing population; and consequently Benin has lost about 70,000 hectares of forest per year between 1990 and 2001; every year at least 1,600km² of tree formation are converted to farmland (BECG 2010). More so about 280 plant species which represents 10% of the flora are threatened; however global strategy explains that a minimum of 60% of the threatened species require conservation in a protected area (Houehanou et al. 2012).

2.7.3 Benin’s biodiversity conservation practise

Inconsistency in the implementation of conservation plans is prevalent in Benin and absence of corrective actions are still unknown (CEBEDES 2007). Benin’ s rich natural resource protection have not produced benefits like conservation in Costa Rica, and institutions managing its natural resources are weak and most times bypassed by the habitants, causing increase in biodiversity depletion. Therefore, there is need for institutional products development and its enforcement; involvement of the habitants of these areas in the institutional formation to eliminate the lack of compliance. Also the institutions should favour the populace if not they are not likely to be sustained. Conservation practise likely to favour Benin is Protected area services specifically tourism (CEBEDES 2010).

Protected area management is currently practised in Benin, covering about 20% of the national area, example include the Pendjari national park, transnational W park, Gazetted forest, community protected wetlands, sacred forest (Houehanou et al. 2012).  Houehanou et al. (2012) observed that although this reserve is well managed and has increased tourist attraction in Benin, focus is more on conservation of the wide range of animals in the reserve than the vegetation present because the former provide more financial resources than the latter.

2.7.4 Zogbodomey: Lokoli-Hlanzoun Swamp/Koussoukpa Swamp in Benin

Zogbodomey in the South-Western Benin is where the heart of the Lokoli-Hlan River lies (Figure 2.1).

Figure 2.1:       The Hlan river (Floquent 2010)

Figure 2.2        Map of Zuo Department (Zogbodomey community) (Tanaka et al. 2013)

The Hlan River is a swamp forest with an area of about 500acres interspersed with wild Macabo Taro, as shown in Figures 2.1 and 2.2 above. The site spans across Dome, Zogbodomey and the Toffo community, but most of the river is developed in the Koussoukpa one of the administrative district in Zogbodomey Benin (Alladatin 2010).

A large number of plants and animal species habit the swamp forest; some of the plant species include: Alstonia congensis, Syzygium owariense, Hallea ledermannii and Nauclea xanthoxylon and some animal species are Lutra maculicollis, cercopithecus aethiops tantalus,and Atilax paludinosus.Some of these species are under threat, while some are rare and endemic; also some are used by the population as food (Floquent, Alladatin and Abdelaziz2010).The population of the area that covers the Hlan forest is summarised in Table 2.2.

Table 2.2:                    Population in the study area   (Floquent 2010)

Villages	Total	Men	Women
Lokoli-Koussoukpa	1675	790	885
Deme	1323	623	700
Hon	1496	700	796
Kpome	5252	2573	2681
Total	9746	4686	5062

The Zogbodomey economy is based on agriculture, livestock, trade and agro food processing; 80% of the population is dependent on agriculture, maize and groundnut are the main crops cultivated, however, vegetables, cassava, cotton, cowpeas, soybean and rice are grown as well. Most of the enterprises in Zogbodomey refine the products from agriculture (BECG 2010). The people also practise livestock production on pigs, poultry, goat, rabbits and sheep. Increasing exploitation of biodiversity is due to the needs of the people and the dependence of their livelihood on agricultural practises (Tanaka et al. 2013).

2.8 PILOT PROJECT ON KOUSSOUKPA SWAMP (ZOGBODOMEY)BENIN

2.8.1 The Project Initiative and Approach

The Project was designed to address biodiversity conservation challenges by drawing experiences from Costa Rica, Bhutan and Benin, identifying opportunities, options and designs adoptable at community, municipal and National levels (CEBEDES 2007). Lessons were drawn for three types of protected areas: gazetted forests, national parks and community protected areas.One of these community protected areas is the Hlanzoun swamp forest in Koussoukpa Zogbodomey community. Significantly one of the project’s objectives was to contribute to the protection in the Hlanzoun swamp forest through ecotourism promotion using initiatives from practise in Bhutan and Costa Rica (Floquent 2010).

2.8.2 Project Activity

Different activities were carried out during the project. CEBEDES (2010) reports that an exchange trip was organized with AVIGREF for some people in Hlanzoun to visit Pendjari National Park in Benin for an experience of the practise in the biosphere reserve; this in essence is to influence the Hlanzouns’ perception on ecotourism, train and teach them on ecotourism practise. Also a visit to the Tchaourou, Toui and Kilibo (TTK) forest was organized to assess the conservation activity in the forest. An Ecotourism centre was set up in the koussoukpa Zogbodomey Benin and a forum of discussion for results obtained from project was planned. However this project was stopped at the initiation of ecotourism in the Koussoukpa Zogbodomey Community in Benin and there has not been any analysis on the economic impact of the initiative (CEBEDES 2010). See more : Managing Financial Resources Decisions Assignment

2.9 BIODIVERSITY CONSERVATION AND ITS ENVIRONMENTAL AND SOCIO ECONOMIC IMPACT (ESIA)

2.9.1 Economic impact

According to Meffe (2008) one of the drivers of biodiversity loss and destruction is economic growth. The kuznet curve which is an inverted U was used to explain the relationship between income per capita and environmental quality: environmental degradation (biodiversity loss) increases alongside increasing income and at some point environmental degradation decreases (Kuznet 1955). In this scenario the income per capita explains the economic impact while environmental quality is biodiversity state. Although Czech (2008) suggests that in a macroeconomic situation, the kuznet curve is seen as a fallacy and is not exactly important. Also, Dietz and Adger (2002) hypothesised that the relationship between biodiversity conservation and economic growth cannot exactly be assessed within the Kuznet hypothesis framework; explaining that due to the current rate of species extinction, biodiversity loss may slow at some point of rise in income but cannot be reversed.

Agriculture is deemed the foundation of economy and the main activity which impacts on biodiversity, examples include, farming, logging, livestock rearing and mining (Czech 2008). As ecosystem is used the output in the economy also increases, as illustrated in Figure 2.3. However, biodiversity conservation with incentives also gives rise to increase in economy, as in the case of Costa Rica where most of its conservation practises led to increase in the country’s finances especially ecotourism which is now the main source of finance in Costa Rica (Floquent and Abdelaziz2010).Kursar et al. (2006) recognised that the challenge of integrating biodiversity conservation has been identifying its economic value and thereby justifying its implementation.

Figure 2.3        GDP produced over time from ecosystem input (Czech 2008)

Analysis of economic impact of biodiversity conservation plans for a country, region or community should have incentives for the habitants and on the long run enhance economic development; research have shown that ecotourism is expected to yield economic benefits such as creation of jobs, increase goods and services supply, enhance building maintenance and generate revenues for the government through tax (Kirkby et al. 2010). Therefore, tourism brings about changes usually observed in economic growth (Matarrita-Cascante 2010).

2.9.2 Social impact

Social features include attitudes, connectedness via groups and networks, relations of trust, exchanges of goods, knowledge and social norms (Moon, Marshall and Cockline 2012). According to Mkapa  in the UN GSSD expo (2013) for a successful sustainable development and green economy achievement, development must be inclusive, meaning everyone at different levels must be involved; he further explained that incentives to host community is also one of the keys. This inclusive sustainable development will led to activities such as environmental education, lecture presentations and public and media relations; and they are to be incorporated in the biodiversity conservation project plan and will in turn impact the social economy positively as well enhance social concerns (Lee and Iwasa 2012). Conservation practise that positively impacts users and owners of biodiversity motivates people participation. Moon, Marshal and Cocklin (2012:293) stated that “conservation policies that maintain or improve landholders, personal circumstances, and promotes pro-environmental norms may result in increased participation and thereby conservation outcomes”.

2.9.3 Environmental impact

Environmental Impact Assessment(EIA) is essential in identifying the specific conservation strategy useable for different threatened species (Safont et al. 2012). Also Gontier et al. (2006) explained EIA as a tool to be applied in planning biodiversity conservation practises; various activities and processes are involved in conservation implementation such as infrastructural development; these practises differ and may have diverse impact on the environment. Therefore it is possible to analyse the possible impacts of any kind of activity on biodiversity through defining biodiversity’s composition, key processes and structure; and explaining how projects programs affect biodiversity components (Slootweg and Kolhoff 2003).

Intact forest ensures reduced carbon emission into the environment and hence increased carbon credits (Kursar et al. 2006) and one of the side effects of expanding land use for agriculture is increased greenhouse gas emission (Gelfand et al. 2011).Vegas-Vilarrubia, Nogue and Rull (2012) stated that species extinction and species distribution shifts increases global warming and vice versa. Slootweg and Kolhoff (2003) further explained as shown in Figure 2.4, that in analysing a large project the following must be put into consideration: firstly the program which may be a biophysical intervention will give rise to a biophysical change which may be changes in its recipient’s characteristics (example soil, water, flora and fauna, air) secondly, each biophysical change may cause a link of second-order and higher-order biophysical changes: lastly biophysical change may cause on-site changes (influence in the area of project) and off-site changes (influence outside the area of project).

Figure 2.4        Project impacts and changes (Slootweg and Kollhoff 2003).

2.10 GLOBAL WARMING: GREEN HOUSE GAS (GHG) EMISSION

Global warming also recognised as global climate change is as a result of increased concentration of greenhouse gases in the atmosphere (Choaqun 2011). Global warming is now evident and CO₂ is the main contributor, expected to account for 60% of the GHG emission in the next century (Dhillion and Wuehlisch 2013). CO₂ emissions are caused by burning of fossil fuel, consumption of goods and services, activities that destroy the natural vegetation (Davies and Caldeira 2010). As illustrated in figure 2.5, Africa’s forested area, contributes 21% of the global carbon stock, which is analysed to monitor the trends in climate change (FAO/UN 2011). Other gases, the non CO₂ ‘Kyoto gases’ contribute to global warming and they include chlorofluorocarbons (CFC), nitrous oxide and methane; these gases contribute one-third of CO₂’s GHG emission but they have high global warming potential, for example methane accounts for 3.7 times the global warming of CO₂(Meinshausen et al. 2009). Tourism contributes to global warming through the emissions from accommodation, transport and activities; and as at 2005 tourism contributed 5% to CO₂ global warming (Scott 2008).Through the 20^th century global warming has increased by 0.8^oC and is projected to rise by 1.4 to 5.8^oC, as shown in Figure 2.6. This has caused the increased focus on a low carbon economy,reducing pollution, carbon emission and energy consumption; and all over the world, measures and strategies to reduce the accumulation of GHG in the atmosphere are been analysed (Choaqun 2011).

Figure 2.5:       Africa’s carbon stock in forest Biomass (FAO/UN 2011)

Figure 2.6        Surface temperature change and Kyoto-gas emissions (Meinshausen et al 2009).

2.11TOURISM AND GLOBAL WARMING

Although researchers have commented that climate change impacts tourism negatively, it is important to note that ecotourism also increases climate change, through GHG emission from accommodation, catering services, transport and some other tourism activities (Perch-Nielson, Sesartic and Stucki 2010). Also UNEP (2013) identified that one of the main challenges of tourism is the growth in its energy consumption and GHG emissions. Filimonau et al. (2013) confirms that the footprint of tourism through GHG emission is obvious, as shown in table 2.3, therefore in the quest to reduce climate change and ensure sustainable development through green practises like ecotourism, plans to reduce emissions of GHG impact of tourism are also essential.

Table 2.3:                    Tourism CO₂ contribution (Scott 2008).

Tourism contributes about 4.4% of the global CO₂ emission and a growth rate of 3.2% per year up to 2035 has been projected for emissions. Climate change is fast rising and to avoid its danger there is need to reduce emissions by 3% to 6% per year starting from 2015 (Peeter and Dubois 2010).

Filimonau et al. (2013) further mentioned that measurement of GHG emitted per activity is therefore inevitable. GHG emissions measurement against the economic impact of ecotourism helps determine if ecotourism is actually alleviating environmental issue or increasing it; this measurement can be through eco-efficiency calculation which measures the amount of GHG per unit of revenue generated (Gossling et al. 2005). GHG intensity calculation is another method of measurement, which, analyses GHG emission against value added by an economic activity, which in this case is ecotourism (Perch-Nielson, Sesartic and Stucki 2010). Munday, Turner and Jones (2013) explained that measurement of GHG is also viable as recently, data used in tracking tourism consumption have been improved such as the Tourism Satellite Account (TSA), World Tourism Organization (WTO) and World Bank.

Although Becken (2008) stated that climate change challenge caused by tourism is an avenue for tourism to stir towards being more strategic, systematic and sustainable. Weaver (2011) proposed that the view on climate change issues from tourism will hamper the productivity of a sustainable tourism; explaining that tourism and its climate change challenges are not fully understood, and possibly no solution may be discovered. However, more research in sustainable development will always be followed by research on climate change for achievement of more sustainable development (Scott 2011).

As a form of solution Butler (1980), Middleton and Hawkins (1998), SAIC (2006) and Serrano-Bernardo (2012) suggested different models as an effective means to monitor environmental issues. However their suggestion varied in different ways, while SAIC (2006) focused on discussing the Life Cycle Assessment, Butler (1980), Middleton and Hawkins (1998) focused on assessing tourism destination cycle and tourism carrying capacity, further Serrano-Bernado (2012) stated the possibility of adopting the SAIC (2006) cycle for all tourism activity. Figure 2.7 outlines the Life Cycle Assessment framework.

Figure 2.7:       Life Cycle Assessment Framework (SAIC 2006)

More so Choaqun (2011) suggested that for a tourism that support sustainable development, renewable energy technology can be used; renewable energy source are solar, biomass, geothermal, hydro and wind energy, which do not harm the environment. This in turn will lead to development of new ideas for tourism enhancement.

2.12 CHAPTER SUMMARY

Despite all the cited literature herein, there still appear gaps in knowledgeregarding:(1) the roles of stakeholders in biodiversity conservation in Benin Republic. (2) The likely economic benefit of the ecotourism initiative implemented in Koussoukpa Zogbodomey Benin. (3) The adverse environmental impact of ecotourism in Benin Republic, in terms of GHG emitted into the environment. The next chapter outlines methods employed to address this mentioned gaps in knowledge.

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Descriptive Research Assignment Help

Descriptive Research Assignment Help
Learning outcomes
On successful completion of this module you will be able to:

• . determine when a descriptive research design is appropriate
• . distinguish between nominal, ordinal, interval and ratio scales of measurement
• . understand the criteria for good measurement: validity, reliability and sensitivity
• . distinguish between the different types of attitude scales
• . know how to design the questionnaire in an unbiased and effective manner
• . understand the importance of pretesting the questionnaire
• . understand the strengths and weaknesses of survey research.

Outline of this module

• 6.1       Introduction
• 6.2       Measurement and scaling
• 6.3       Questionnairedesign
• 6.4       Summary

6.1 Introduction
The purpose of descriptive research is to collect primary data from a sample of individuals which is representative of
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the population of interest with surveys or questionnaires being the major research technique. Surveys require asking people (called respondents) for information using either verbal questions or written questions. Survey instruments include personal interviews, telephone interviews and self-administered mail questionnaires.

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This module begins by looking at measurement and scaling before moving to the design and administration of questionnaires.
6.2       Measurement and scaling
After defining the research problem and choosing the appropriate research design, task of measurement needs to be undertaken. Unless variables are measured properly, we won't be able to test our hypotheses. The starting point in the measurement process is to identify the concepts (constructs) relevant to the problem. Each concept must be operationalized in order to be measurable. Each variable also needs to be measured in some way and the validity and the reliability of these measures need to be considered and the levels of measurement (Scales).
Types of scales
-           A scale is a tool or mechanism by which individuals are distinguished on the variables of interest in a study.

• nominal scale: this is one that allows the subjects or respondents to be assigned to certain categories or groups. For example, with respect to gender, either male or female. The category is usually mutually exclusive and collectively exhaustive. Other nominal scales include religion, occupation, suburb etc.

• ordinal scale: this has all the properties of a nominal scale but it also rankorders the categories. Ordinal level of measurement - numbers are assignednot only to categorise them but also to indicate a greater than or less thanrelationship.

• interval scale: this has the properties of both nominal and ordinal withadditionalfeatures:

• it incorporates the concept of equality of interval the arithmetic mean as the measure of central tendency can be calculated

• the standard deviation is the measure of dispersion

• data must be collected using interval scales to conduct parametric testingand data must fulfill the assumptions of parametric testing

• it is the researcher's responsibility to defend the choice of intervals.

ratio scales: all the benefits of above plus the provision for absolute zeroor origin. They have to be measured as continuous variables. includes such as sales, profits, number of employees of  employees' however when measured as categories they should be considered nominal or ordinal.
Criteria for good measurement
Reliability

• testshowconsistentlyameasuringinstrumentmeasureswhateverconceptit is measuring.

Validity

• tests how well a measuring tnstrument measures the particular concept if is intended to measure. 

Sensitivity
-the instrument's ability to accurately measure variability in responses' 
Validity

• ‘howcanwebereasonablysurethatweare measuring the concept we set out to measure,, Sekaran (1992, p. 171-173)

• content validity:(facevalidity)dependingonthe sourcereferencetheseformsof validity may be similar or the same

• face validity is a judgement by professionals (experts) that the measuresreallycapture the concept

• content validity “isthefullcontentofadefinitionrepresented in the measure? Does the measure capture the entire meaning?

• criterion-relatedvalidity:thisreferstotheabilityofsomemeasurestocorrelate with other measures of the same construct

• Concurrent:thisreferstothedegreetowhichameasurecorrelateswithanother measure of the same variable, which has already been validated

• predictive:thisisdefinedasthedegreetowhichameasurepredictsasecond future measure. Future events that are logically related to the construct.

• construct validity: this is for measures with multiple items' Do the variousitems operate in a consistent manner?

• Convergentvaliditymeansthatmultiplemeasuresothesameconstruct hang together or operate in similar ways

• discriminant validity isthe opposite of convergent validity'

Reliability
Reliability refers to the ability of the measure to either maintain stability over time' or internal consistency. Reliability helps to assess the "goodness" of a measure. This is usually done after determining the validity of a measure, because it can be reliablebut totally lack validity. That is why validity is first measured.

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-           stability
-           test-retest reliability is determined by examining the reliability coefficient obtained with repetition of an identicalmeasure on a second occasion.

• parallel-form reliability is apparent when two forms have similar items andthe same |response format with only the wordings and the ordering ofquestions changed. Here the responses on two comparable sets ofmeasures tapping the same construct may be highly correlated.
• internal consistency
• inter-item consistency reliability is a test of consistency of respondents responses to all the items in a measure.

• split-half reliability reflects the correlations between two halves of aninstrument. 

Developing a measure
In developing a reliable measure researchers should:

• clearlyconceptualiseallconstructs/concepts
• use a precise level of measurement. A higher level of measurement is likely tobe more reliable
• use multiple indicators. Use more than one item to measure the variable
• use pretests, pilot test and replication.

Sensitivity
Sensitivity is particularly important when measuring attitudes. It refers to an instrument's ability to accurately measure variability in responses' By allowing for a greater range of possible Scores the sensitivity of a scale can be increased. Questions that have low sensitivity, for example "agree or disagree", could beimprove  by using a five point (Likert) scale.

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Attitude measurement
Thereareanumberof scaling techniquesthatarecommonlyusedin business research to measure attitudes either by:

• Ranking
• Rating
• Sorting

Scaling is a procedure for the assignment of numbers (or other symbols) to a property of objects in order to impart some of the characteristics of numbers to the properties in question.
Rating scales are widely used in research. They might be used to measure such factors as perceptions or products, people, policies or organisations. People can rate themselves or others or rate printed materials or physical devices.

• simple attitude scale
• category scale
• Likert scale
• Semanticdifferential
• numerical scale
• constant-sum scale
• Stapel scale
• graphic rating scale
• Thurstone equal appearing interval scale.

Rating scale errors

• error of severity: the tendency to rate objects too low
• error of leniency: the tendency to rate objects too high
• error of central tendency: the tendency to rate objects in the middle
• error of proximity: the tendency to rate objects similarly because they are neareach other
• halo effect: the tendency to rate objects according to how the rater feels aboutit in general.

Ranking scales are used to rank order objects or factors by having respondents place them in order according to preselected criteria. The most common type is paired comparison.

• . Multi DimensionalScaling (MDS)
• . Conjoint analysis

6.3       Questionnaire Design
In this section the general principles of questionnaire design will be introduced. These principles apply to all types of questionnaires, whether administered by mail, in person, by telephone, via the internet or to international respondents. The questionnaire design process follows five steps as summarised in figure 6.1. These steps have been synthesised from leading authors in research design as well as from practical experience.
Questionnaire design process

• Step 1:             Determine therequired information and from whom it should be sought
• Step 2:             Determine the interview method and length of questionnaire
• Step 3:             Prepare the draft questionnaire: Question content, question wording, response format and structure and layout.
• Step 4:             Pretest and revise questionnaire
• Step 5:             Assess reliability and validity of questionnaire.

Firstly the researcher needs to consider what information will be required and from whom it can best be obtained. Secondly, the most appropriate type of interview method (that is, mail, personally administered,telephone  orinternet) should be chosen and the desired length of questionnaire should be considered.
Next, the questionnaire can be drafted giving attention to appropriate question wording and content, suitable response format for interviewees, and functional yet attractive structure and layout of the instrument.

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Then the questionnaire can be pretested on a small sample of people to check that it works as intended. Necessary revisions can be made at this stage. Finally, the researcher should apply strategies that will assess the reliability and validity of the questionnaire.
These five general principles of questionnaire design will now be explained in greater detail.
Step 1: Determine the required information and from whom it should be sought 
To be able to identify the information you need, refer to your research questions andhypotheses. You will need to obtain data that will enable the hypotheses to be tested. The data will also need to be collected in a form that is suitable for the proposed dataanalysis method. Considerwho will be able to supply the information. It will need to be someone who has the required knowledge, access to the information and authority to provide it.
Step 2:            Determine the interview method and length of questionnaire
The choice of mail, personally administered, telephone or internet interviews will impact on the questionnaire design. Mail questionnaires are self-administered by the respondent, so clear instructions must be given and the questions must be simple. With personally administered (or face-to-face) interviews more complex questions and explanations can be used because of the greater interaction possible between the interviewee and respondent. Telephone interviews need to be kept short andsimple as respondents may find them intrusive. Questionnaires delivered over the internet should have the simplicity of mail questionnaires as well as simple procedures for responding, such as clicking buttons for choices.

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The length of the questionnaire will depend on the amount of data required, the cost of the survey and the likely response rate. Lengthy questionnaires may result in reduced response.
Step 3: Prepare the draft questionnaire 
Four features should be considered in turn when preparing a draft questionnaire: question content, question wording, the desired format for responses and the structure and layout of the questionnaire. Each of these features will be briefly addressed.
Question content
The question content will be determined by the information required in step 1, that is, by reviewing the research objectives and seeing what needs to be addressed. You will need to consider whether the respondent will be able to provide a response; that is, whether the respondent has access to the necessary information or will want to provide it.
Question wording 
The choice of wording is critical in questionnaire design. To maximise the rate of response to questions, design the questions so that they are easy to answer. Participants are also more likely to respond if they feel questions are appropriate, relevant and neutral.
Response format
The main consideration for the choice of response format is the data analysis method, which may specify a particular type of measurement. In addition, you may wish to make comparisons with your survey results against previous research. If so, it is recommended that you use similar response categories so that meaningful comparisons may be made. Note also that the Australian Bureau of Statistics (ABS) produces many research publications that you may refer to for examples of gathering data on demographics such as gender or marital status. Also consider the respondent's effort in answering questions: ticking a list of choices may be easier than providing an open-ended answer. 
Example of question wording
Consider the following examples of questions in a survey investigating the extent of personal use of the internet:

• An appropriate question
• Do you have access to the internet from your home?
• This question is appropriate because the respondent can see it is linked to the study purpose.
• An inappropriate question
• What is your marital status?
• (Please tick one box.)
• Single
• Married
• Separated/divorced
• Other

This question is inappropriate because the respondent will have difficulty finding a connection with the study purpose. The researcher may need to preface the question with an explanation. 

• A relevant question
• How often do you access the internet each week?
• This question is relevant to the study purpose. 

An irrelevant question

• What is your weekly expenditure on groceries?
• This question is not connected to the study purpose and hence appears irrelevant. 
• A neutral question
• How many hours each week do you spend "surfing the Net'.?

A loaded question

• How many hours each week do you waste "surfing the Net"?
• The second question is judgmental as it implies that a person is being unproductive when using the internet.
• There are three main types of response format that can be used: open-ended (unstructured), close-ended (structured), and scaled-response.

Open-ended questions are suitable where precise information is required, but to list all possible answers would be difficult or lengthy. They can also be used to encourage respondents to express themselves freely, such as in an exploratory survey.
Close-ended questions can be categorised as single, where one response is required, dichotomous, where two response items are provided, or multichotomous, where a number of alternatives are listed.
Examples of close-ended questions

• Single close-ended question:
• What is your current age?.............................Years
• Dichotomous close-ended question:
• Did you complete your senior Certificate?
• (Please tick one box)
• Yes
• No

Multichotomous close-ended question: Which of the following services that are provided by the student Association have you-accessed this year? (More than one box may be ticked.)

• Medical Centre
• Counseling service
• Careers guidance
• Sports club
• Other (please describe)

Scaled-response questions require the use of a scale to measure the attributes of the construct.
Below is a list of statements about pre-enrolment courses. Please indicate whether you agree or disagree with the statement, by circling the number that best represents your answer.
I found the "How to study" course helpful in preparation for University studies.
Strongly agree             Agree              undecided                   Disagree          Strongly disagree
1                                  2                      3                                  4                      5

A summary of the benefits and limitations of response format choices is given in the following Table.
Benefits and limitations of response format choices

Type of responses format	Benefit	Limitations
Open-ended	Respondents can express themselves freely Avoids listing all possible answers Useful in developing response items for close-ended questions Cater for respondents who like to answer in own words	Respondents may speak at length Respondents may write too briefly Problems with interpreting handwriting Need for postcoding of answers Can be demanding on respondent More time consuming to complete More difficult to analyse
Close-ended	Easier to use by both respondent and researcher Respondents can recognize a response rather than remember it Data can be gathered ready for analysis Responses can be pre-coded Answers are less variable and can be meaningfully compared Higher response rate and less missing data	Choices may "lead" the respondent Must ensure all possible responses are mutually exclusive and exhaustive Possible response bias if respondent does not read question carefully
Scaled- response	Useful where information is difficult to quantify Useful for sensitive topics Easy to use Items can be reworded to check reliability	Possible responses bias if respondent does not read question carefully.

Structure and layout
The order of questions can affect the motivation of respondents questionnaire. to complete the sometimes a screening question, verifying therespondent’s eligibility to complete the questionnaire, appears first. Following the screening questions, the opening questions should be simple, interesting and non-sensitive in order to gain respondent cooperation.
Step 4: Pretest and revise questionnaire
Pretesting is an important stage to ensure that potential problems are identified and eliminated. Respondents in the pretest can tellyou the amount of time needed to complete the questionnaire. It is recommended that three groups of people be used to scrutinise the questionnaire: colleagues/fellow researchers; potential users of the data; and a sample of the potential respondents. There is no rule of thumb, but around 20 to 30 people could be included in total. A pretest sample of this size will allow you to try out the data analysis technique as well as check the properties of the data collected.

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Colleagues are chosen because they understand the study's purpose and they have similar training as the researcher. Their function is to determine whether the questionnaire will be able to accomplish the survey objectives.
Potential users of the data are people with a high degree of knowledge about the topic of interest. Their function is to check the accuracy and completeness of the question content.
The sample of potential respondents is used to test that the questionnaire functions properly. The sample should reflect the diversity of the population of interest. Check to see that respondents manage to answer the questions as intended. Following pretesting, alterations should be made to the questionnaire in line with the feedback obtained. Don't just pretest once. Keep pretesting until you are satisfied that no more changes are required to improve the questionnaire.
The final step in the questionnaire design process is to assess reliability and validity.
Step 5: Assess reliability and validity of questionnaire
An important issue in questionnaire design is whether the instrument accurately and consistently measures what it is supposed to measure. In other words, the questionnaire should be valid and reliable.
A questionnaire is valid if it measures what it is supposed to measure and it is reliable if the responses are consistent and stable. Internal validity is concerned with the degree of confidence the researcher has in the causal effects between variables. Externalvalidity is concerned with the ability to generalise the findings ofthe research from a specific setting and sample to a much broader range of populations and settings. The issues of reliability and validity are covered in greater detail in other sections of this unit but please be aware that they are critical in the questionnaire design process.
Weakness of surveys
The non-response problem
How do we dealwith the (frequently) large number of persons who do not return the questionnaire, or respondents who answer only some of the questions asked? This is especially important if the respondents are not representative of the population (or those who respond are part of a special interest group). Perhaps the problem could be partly alleviated by taking a stratified random sample in the first place.
In some cases it is possible to "salvage" the survey results by weighting the responses of the under-represented group among the responses. However this should only be done if there is a fairly good estimate of the total proportion of the under-represented group in the population, and even then with great caution. Where it is possible to identify the non-respondents, it may be appropriate to conduct a further survey (follow up). 
Errors in survey research

• . random sample error

Random sampling error arises when there is a difference in the results of the sample and the results of the census using identical procedures. Chance variations are possible even with the use of proper random probability sampling.
. systematic error (non-sampling error)
Results from an imperfect research design or a mistake in the execution of the research.Error occurs when the results deviate in one direction or the other from the true value of the population parameter.

• two types of systematic error
• respondent error

Respondents do not cooperate or do not give truthful answers.
non-response error (as discussed earlier)
Those who did not respond are not representative of those who did particularly in the area of telephone and personalsurveys in the form of not-at-home or refusals. Self-selection bias can occur if selfadministered.

• response bias

Respondent intentionally or inadvertently falsifies the response or by an unconscious misinterpretation of the respondent's answer.

• reduction in response bias includes:
• second mail out
• call back or schedule another convenient time
• Chi square test for goodness of fit.

• Administrative error
• improper administration or execution of the research task
• Types of error are classified:
• data processing error
• sample selection error
• interview error

Conclusion
This module considered the major descriptive research technique of surveys. It was highlighted that while surveys could be used in all research designs, they were the major technique used in descriptive designs. The topic began by considering measurement, in particular the four basic scales of measurement and the criteria for good measurement. In addition the concepts of reliability, validity and sensitivity were introduced.

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The major communication approaches of personal, telephone, mail and internet were outlined and compared and key factors in determining the most appropriate communication method for a survey were discussed. Next, consideration was given to some general guidelines for increasing response rates.