Response of California temperature to regional anthropogenic aerosol changes

In this paper, we compare constructed records of concentrations of black carbon (BC)--an indicator of anthropogenic aerosols--with observed surface temperature trends in California. Annual average BC concentrations in major air basins in California significantly decreased after about 1990, coincident with an observed statewide surface temperature increase. Seasonal aerosol concentration trends are consistent with observed seasonal temperature trends. These data suggest that the reduction in anthropogenic aerosol concentrations contributed to the observed surface temperature increase. Conversely, high aerosol concentrations may lower surface temperature and partially offset the temperature increase of greenhouse gases

A comparison of aerosol chemical and optical properties from the 1st and 2nd Aerosol Characterization Experiments

Shipboard measurements of aerosol chemical composition and optical properties were made during both ACE-1 and ACE-2. ACE-1 focused on remote marine aerosol minimally perturbed by continental sources. ACE-2 studied the outflow of European aerosol into the NE Atlantic atmosphere. A variety of air masses were sampled during ACE-2 including Atlantic, polar, Iberian Peninsula, Mediterranean, and Western European. Reported here are mass size distributions of non-sea salt (nss) sulfate, sea salt, and methanesulfonate and submicron and supermicron concentrations of black and organic carbon. Optical parameters include submicron and supermicron aerosol scattering and backscattering coefficients at 550 nm, the absorption coefficient at 550±20 nm, the Ångström exponent for the 550 and 700 nm wavelength pair, and single scattering albedo at 550 nm. All data are reported at the measurement relative humidity of 55%. Measured concentrations of nss sulfate aerosol indicate that, relative to ACE-1, ACE-2 aerosol during both marine and continental flow was impacted by continental sources. Thus, while sea salt controlled the aerosol chemical composition and optical properties of both the submicron and supermicron aerosol during ACE-1, it played a relatively smaller role in ACE-2. This is confirmed by the larger average Ångström exponent for ACE-2 continental aerosol of 1.2±0.26 compared to the ACE-1 average of -0.03±0.38. The depletion of chloride from sea salt aerosol in ACE-2 continental air masses averaged 55±25% over all particle sizes. This compares to the ACE-2 marine average of 4.8±18% and indicates the enhanced interaction of anthropogenic acids with sea salt as continental air masses are transported into the marine atmosphere. Single scattering albedos averaged 0.95±0.03 for ACE-2 continental air masses. Averages for ACE-2 and ACE-1 marine air masses were 0.98±0.01 and 0.99±0.01, respectively

Black Carbon Concentrations and Diesel Vehicle Emission Factors Derived from Coefficient of Haze Measurements in California: 1967-2003

We have derived ambient black carbon (BC) concentrations and estimated emission factors for on-road diesel vehicles from archived Coefficient of Haze (COH) data that was routinely collected beginning in 1967 at 11 locations in the San Francisco Bay Area. COH values are a measure of the attenuation of light by particles collected on a white filter, and available data indicate they are proportional to BC concentrations measured using the conventional aethalometer. Monthly averaged BC concentrations are up to five times greater in winter than summer, and, consequently, so is the population?s exposure to BC. The seasonal cycle in BC concentrations is similar for all Bay Area sites, most likely due to area-wide decreased pollutant dispersion during wintertime. A strong weekly cycle is also evident, with weekend concentrations significantly lower than weekday concentrations, consistent with decreased diesel traffic volume on weekends. The weekly cycle suggests that, in the Bay Area, diesel vehicle emissions are the dominant source of BC aerosol. Despite the continuous increase in diesel fuel consumption in California, annual Bay Area average BC concentrations decreased by a factor of ~;;3 from the late 1960s to the early 2000s. Based on estimated annual BC concentrations, on-road diesel fuel consumption, and recent measurements of on-road diesel vehicle BC emissions, diesel BC emission factors decreased by an order of magnitude over the study period. Reductions in the BC emission factor reflect improved engine technology, emission controls and changes in diesel fuel composition. A new BC monitoring network is needed to continue tracking ambient BC trends because the network of COH monitors has recently been retired

Emissions of Trace Gases and Particles From Savanna Fires in Southern Africa

Airborne measurements made on initial smoke from 10 savanna fires in southern Africa provide quantitative data on emissions of 50 gaseous and particulate species, including carbon dioxide, carbon monoxide, sulfur dioxide, nitrogen oxides, methane, ammonia, dimethyl sulfide, nonmethane organic compounds, halocarbons, gaseous organic acids, aerosol ionic components, carbonaceous aerosols, and condensation nuclei (CN). Measurements of several of the gaseous species by gas chromatography and Fourier transform infrared spectroscopy are compared. Emission ratios and emission factors are given for eight species that have not been reported previously for biomass burning of savanna in southern Africa (namely, dimethyl sulfide, methyl nitrate, five hydrocarbons, and particles with diameters from 0.1 to 3 μm). The emission factor that we measured for ammonia is lower by a factor of 4, and the emission factors for formaldehyde, hydrogen cyanide, and CN are greater by factors of about 3, 20, and 3–15, respectively, than previously reported values. The new emission factors are used to estimate annual emissions of these species from savanna fires in Africa and worldwide

A qualidade da informação financeira previsional como instrumento de avaliação do pressuposto da continuidade: o caso das empresas municipais

Mestrado em AuditoriaCom a crise e com os escândalos financeiros nos últimos anos, tem-se assistido à falência de várias empresas em todo o mundo, o que tem gerado grande insegurança nos mercados, afetando a tomada de decisões por parte dos diversos stakeholders, que têm por base as informações financeiras divulgadas pelas empresas. Consequentemente, o papel do auditor foi também bastante afetado com os escândalos que surgiram, o que gerou grande desconfiança por parte dos stakeholders, tendo as grandes organizações mundiais tomado medidas e criado mecanismos e controlos mais incisivos para colmatar esta desconfiança, por forma a aumentar a importância de um dos principais pressupostos da contabilidade: o princípio da continuidade. Neste contexto, “A qualidade da informação financeira previsional como instrumento de avaliação do pressuposto da continuidade: o caso das empresas municipais” vem mostrar a importância da divulgação da informação financeira previsional (IFP), como esta pode ser útil para a tomada de decisão e para o trabalho do auditor. O estudo centra-se em bibliografia emitida pelas grandes organizações internacionais e nacionais na área da auditoria e contabilidade, quer em sítios da Internet, como em publicações de artigos académicos e de outros autores especialistas na área, e num estudo baseado na informação financeira divulgada pelas empresas municipais, do qual deriva o fundamento empírico da dissertação. A metodologia baseia-se na análise documental, mais concretamente na comparação entre a informação financeira previsional e a informação financeira histórica recolhida dos vários sítios das empresas municipais. Embora não se consiga extrapolar uma conclusão que cubra todo o universo do estudo, concluiu-se, que na sua maioria, as previsões efetuadas não diferem muito da realidade, o que denota que esta é uma informação que pode ser bastante útil, permitindo assim antecipar cenários com maior precisão e dar um maior apoio à tomada de decisão dos diversos stakeholders.Due to crisis and financial scandals in recent years, several companies in the world have bankrupted. This situation has generated high uncertainty in the markets, affecting decision-making by the different stakeholders, which are based on the financial information disclosed by the companies. Consequently the auditor's role was also quite affected with those emerged scandals, which generated great distrust from stakeholders. Thus, major world organizations took action and created mechanisms and more incisive controls to overcome this distrust in order to increase importance of the key assumptions of accounting: Going Concern. In this context, "Prospective financial information quality as a basic tool for the evaluation of going concern: the case of municipal companies" is going to show the importance of disclosure of prospective financial information, as this can be useful for decision-making and for auditor. The study focuses on literature issued by major international and national organizations in the field of auditing and accounting, websites, academic articles and publications from other expert authors in this field, and in a study based on the financial information disclosed by municipal companies, which the empirical basis of the dissertation is from. The methodology is based on document analysis, specifically in real-provided comparison of financial information collected from different sites of the municipal companies. Although we can not extrapolate a conclusion that cover all universe of the study, it was concluded that the majority of the forecasts made do not differ much from reality, which indicates that this information can be very useful, allowing to anticipate scenarios with greater accuracy and increased support to the different decision-making stakeholders

A critical evaluation of interlaboratory data on total, elemental, and isotopic carbon in the carbonaceous particle reference material, NIST SRM 1649a

Because of increased interest in the marine and atmospheric sciences in elemental carbon (EC), or black carbon (BC) or soot carbon (SC), and because of the difficulties in analyzing or even defining this pervasive component of particulate carbon, it has become quite important to have appropriate reference materials for intercomparison and quality control. The NIST "urban dust" Standard Reference Material? SRM 1649a is useful in this respect, in part because it comprises a considerable array of inorganic and organic species, and because it exhibits a large degree of (14C) isotopic heterogeneity, with biomass carbon source contributions ranging from about 2 % (essentially fossil aliphatic fraction) to about 32 % (polar fraction). A primary purpose of this report is to provide documentation for the new isotopic and chemical particulate carbon data for the most recent (31 Jan. 2001) SRM 1649a Certificate of Analysis. Supporting this is a critical review of underlying international intercomparison data and methodologies, provided by 18 teams of analytical experts from 11 institutions. Key results of the intercomparison are: (1) a new, Certified Value for total carbon (TC) in SRM 1649a; (2) 14C Reference Values for total carbon and a number of organic species, including for the first time 8 individual PAHs; and (3) elemental carbon (EC) Information Values derived from 13 analytical methods applied to this component. Results for elemental carbon, which comprised a special focus of the intercomparison, were quite diverse, reflecting the confounding of methodological-matrix artifacts, and methods that tended to probe more or less refractory regions of this universal, but ill-defined product of incomplete combustion. Availability of both chemical and 14C speciation data for SRM 1649a holds great promise for improved analytical insight through comparative analysis (e.g., fossil/ biomass partition in EC compared to PAH), and through application of the principle of isotopic mass balance.Carrie, L. A., Benner, B. A., Kessler, J. D., Klinedinst, D. B., Klouda, G. A., Marolf, J. V., . . . Schmid, H. (2002). A Critical Evaluation of Interlaboratory Data on Total, Elemental, and Isotopic Carbon in the Carbonaceous Particle Reference Material, NIST SRM 1649a. Journal of Research of the National Institute of Standards and Technology, 107(3), 279-298