96 research outputs found

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

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    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

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    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

    Real-Time Black Carbon Emission Factor Measurements from Light Duty Vehicles

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    Eight light-duty gasoline low emission vehicles (LEV I) were tested on a Chassis dynamometer using the California Unified Cycle (UC) at the Haagen-Smit vehicle test facility at the California Air Resources Board in El Monte, CA during September 2011. The UC includes a cold start phase followed by a hot stabilized running phase. In addition, a light-duty gasoline LEV vehicle and ultralow emission vehicle (ULEV), and a light-duty diesel passenger vehicle and gasoline direct injection (GDI) vehicle were tested on a constant velocity driving cycle. A variety of instruments with response times ≥0.1 Hz were used to characterize how the emissions of the major particulate matter components varied for the LEVs during a typical driving cycle. This study focuses primarily on emissions of black carbon (BC). These measurements allowed for the determination of BC emission factors throughout the driving cycle, providing insights into the temporal variability of BC emission factors during different phases of a typical driving cycle

    Airborne Emissions from 1961 to 2004 of Benzo[a]pyrene from U.S. Vehicles per km of Travel Based on Tunnel Studies

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    We identified 13 historical measurements of polycyclic aromatic hydrocarbons (PAHs) in U.S. vehicular traffic tunnels that were either directly presented as tailpipe emission factors in μg per vehicle-kilometer or convertible to such a form. Tunnel measurements capture fleet cruise emissions. Emission factors for benzo[a]pyrene (BaP) for a tunnel fleet operating under cruise conditions were highest prior to the 1980s and fell from more than 30-μg per vehicle-km to approximately 2-μg/km in the 1990s, an approximately 15-fold decline. Total annual U.S. (cruise) emissions of BaP dropped by a lesser factor, because total annual km driven increased by a factor of 2.7 during the period. Other PAH compounds measured in tunnels over the 40-year period (e.g., benzo[ghi]perylene, coronene) showed comparable reduction factors in emissions. PAH declines were comparable to those measured in tunnels for carbon monoxide, volatile organic compounds, and particulate organic carbon. The historical PAH “source terms” determined from the data are relevant to quantifying the benefits of emissions control technology and can be used in epidemiological studies evaluating the health effects of exposure, such as those undertaken with breast cancer in New York State
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