115 resultados para Changes to accounting principles
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We discuss how synoptic-scale variability controls the transport of atmospheric water vapour by mid-latitude cyclones. Idealised simulations are used to investigate quantitatively what factors determine the magnitude of cyclone moisture transport. It is demonstrated that large-scale ascent on the warmconveyor belt and shallow cumulus convection are equally important for ventilating moisture from the boundary layer into the free troposphere, and that ventilated moisture can be transported large distances eastwards and polewards by the cyclone, before being returned to the surface as precipitation. The initial relative humidity is shown to have little affect on the ability of the cyclone to transport moisture, whilst the absolute temperature and meridional temperature gradient provide much stronger controls. Scaling arguments are presented to quantify the dependence of moisture transport on large-scale and boundary-layer parameters. It is shown that ventilation by shallow convection and warm-conveyor belt advection vary in the same way with changes to large-scale parameters. However, shallow convective ventilation has a much stronger dependence on boundary-layer parameters than warm-conveyor belt ventilation.
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To date, a number of studies have focused on the influence of sea surface temperature (SST) on global and regional rainfall variability, with the majority of these focusing on certain ocean basins e.g. the Pacific, North Atlantic and Indian Ocean. In contrast, relatively less work has been done on the influence of the central South Atlantic, particularly in relation to rainfall over southern Africa. Previous work by the authors, using reanalysis data and general circulation model (GCM) experiments, has suggested that cold SST anomalies in the central southern Atlantic Ocean are linked to an increase in rainfall extremes across southern Africa. In this paper we present results from idealised regional climate model (RCM) experiments forced with both positive and negative SST anomalies in the southern Atlantic Ocean. These experiments reveal an unexpected response of rainfall over southern Africa. In particular it was found that SST anomalies of opposite sign can cause similar rainfall responses in the model experiments, with isolated increases in rainfall over central southern Africa as well as a large region of drying over the Mozambique Channel. The purpose of this paper is to highlight this finding and explore explanations for the behaviour of the climate model. It is suggested that the observed changes in rainfall might result from the redistribution of energy (associated with upper level changes to Rossby waves) or, of more concern, model error, and therefore the paper concludes that the results of idealised regional climate models forced with SST anomalies should be viewed cautiously.
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This review assesses the impacts, both direct and indirect, of man-made changes to the composition of the air over a 200 year period on the severity of arable crop disease epidemics. The review focuses on two well-studied UK arable crops,wheat and oilseed rape, relating these examples to worldwide food security. In wheat, impacts of changes in concentrations of SO2 in air on two septoria diseases are discussed using data obtained from historical crop samples and unpublished experimental work. Changes in SO2 seem to alter septoria disease spectra both through direct effects on infection processes and through indirect effects on soil S status. Work on the oilseed rape diseases phoma stem canker and light leaf spot illustrates indirect impacts of increasing concentrations of greenhouse gases, mediated through climate change. It is projected that, by the 2050s, if diseases are not controlled, climate change will increase yields in Scotland but halve yields in southern England. These projections are discussed in relation to strategies for adaptation to environmental change. Since many strategies take10–15 years to implement, it is important to take appropriate decisions soon. Furthermore, it is essential to make appropriate investment in collation of long-term data, modelling and experimental work to guide such decision-making by industry and government, as a contribution to worldwide food security.
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The Arabian Sea is an important moisture source for Indian monsoon rainfall. The skill of climate models in simulating the monsoon and its variability varies widely, while Arabian Sea cold sea surface temperature (SST) biases are common in coupled models and may therefore influence the monsoon and its sensitivity to climate change. We examine the relationship between monsoon rainfall, moisture fluxes and Arabian Sea SST in observations and climate model simulations. Observational analysis shows strong monsoons depend on moisture fluxes across the Arabian Sea, however detecting consistent signals with contemporaneous summer SST anomalies is complicated in the observed system by air/sea coupling and large-scale induced variability such as the El Niño-Southern Oscillation feeding back onto the monsoon through development of the Somali Jet. Comparison of HadGEM3 coupled and atmosphere-only configurations suggests coupled model cold SST biases significantly reduce monsoon rainfall. Idealised atmosphere-only experiments show that the weakened monsoon can be mainly attributed to systematic Arabian Sea cold SST biases during summer and their impact on the monsoon-moisture relationship. The impact of large cold SST biases on atmospheric moisture content over the Arabian Sea, and also the subsequent reduced latent heat release over India, dominates over any enhancement in the land-sea temperature gradient and results in changes to the mean state. We hypothesize that a cold base state will result in underestimation of the impact of larger projected Arabian Sea SST changes in future climate, suggesting that Arabian Sea biases should be a clear target for model development.
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Changes to the Northern Hemisphere winter (December, January and February) extratropical storm tracks and cyclones in a warming climate are investigated. Two idealised climate change experiments with HiGEM1.1, a doubled CO2 and a quadrupled CO2 experiment, are compared against a present day control run. An objective feature tracking method is used and a focus given to regional changes. The climatology of extratropical storm tracks from the control run is shown to be in good agreement with ERA-40, while the frequency distribution of cyclone intensity also compares well. In both simulations the mean climate changes are generally consistent with the simulations of the IPCC AR4 models, with a strongly enhanced surface warming at the winter pole and the reduced lower tropospheric warming over the North Atlantic Ocean associated with the slowdown of the Meridional Overturning Circulation. The circulation changes in the North Atlantic are different between the two idealised simulations with different CO2 forcings. In the North Atlantic the storm tracks are influenced by the slowdown of the MOC, the enhanced surface polar warming, and the enhanced upper tropical troposphere warming, giving a north eastward shift of the storm tracks in the 2XCO2 experiment, but no shift in the 4XCO2 experiment. Over the Pacific, in the 2XCO2 experiment, changes in the mean climate are associated with local temperature changes, while in the 4XCO2 experiment the changes in the Pacific are impacted by the weakened tropical circulation. The storm track changes are consistent with the shifts in the zonal wind. Total cyclone numbers are found to decrease over the Northern Hemisphere with increasing CO2 forcing. Changes in cyclone intensity are found using 850hPa vorticity, mean sea level pressure, and 850hPa winds. The intensity of the Northern Hemisphere cyclones is found to decrease relative to the control.
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This paper investigates the relationship between lease maturity and rent in commercial property. Over the last decade market-led changes to lease structures, the threat of government intervention and the associated emergence of the Codes of Practice for commercial leases have stimulated growing interest in pricing of commercial property leases. Seminal work by Grenadier (1995) derived a set of hypotheses about the pricing of different lease lengths in different market conditions. Whilst there is a compelling theoretical case for and a strong intuitive expectation of differential pricing of different lease maturities, to date the empirical evidence is inconclusive. Two Swedish studies have found mixed results (Gunnelin and Soderbergh 2003 and Englund et al 2003). In only half the cases is the null hypothesis that lease length has no effect rejected. In the UK, Crosby et al (2003) report counterintuitive results. In some markets, they find that short lease terms are associated with low rents, whilst in others they are associated with high rents. Drawing upon a substantial database of commercial lettings in central London (West End and City of London) over the last decade, we investigate the relationship between rent and lease maturity. In particular, we test whether a building quality variable omitted in previous studies provides empirical results that are more consistent with the theoretical and intuitive a priori expectations. It is found that initial leases rates are upward sloping with the lease term and that this relationship is constant over time.
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In 1917 D.H. Lawrence's whole outlook on the social and cultural environment of his country was embodied in his attitude towards the literary marketplace. The suppression of The Rainbow in 1915 and his opposition to the war contributed to his feeling of detachment from what he called ‘the bourgeois world, the world which controls press, publication and all’. Presenting new archival evidence, this article examines the publishing history of the poetry volume Look! We Have Come Through, issued by Chatto & Windus in 1917. Closer examination of the motives of the individual editors involved in the production of the volume reveals why Lawrence was required to make changes to his text but also why the firm were eager to publish a volume that was to have little commercial impact. Issued at a critical moment in Lawrence's relationship with the marketplace, and in the history of literary modernism, the episode shows how, in spite of general hostility to his work, there were forces in the mainstream publishing market that were keen to embrace modern literary forms and take risks with the work of authors whose subject-matter was challenging and potentially dangerous.
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Unsurprisingly, a great deal of attention has been paid to the economic consequences of the credit crunch. However, this paper shows that the credit crunch was preceded by a strong build-up of mortgage debt internationally, which, in the long run, could turn out to be more significant than the credit crunch itself. Indeed, the debt build-up suggests that the credit crunch is more likely to reoccur, because highly-indebted households have weaker buffers to withstand unexpected shocks to their incomes or to interest rates. The paper presents a model that can explain the debt build-up and changes to the distribution of debt between existing owners and first-time buyers, which hinders access to home-ownership for the latter, even amongst those households who would be considered as credit-worthy.
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Measuring poverty has occupied a lot of space in the development discourse. Over the years a number of approaches have been offered to capture the experience of what it means to be poor. However, latterly such approaches often ignore core assets. Indeed, the comparative impact of livestock vs. other core assets such as land and education on poverty has not been well explored. Therefore, the authors created an 'asset impact model' to examine changes to both tangible and intangible assets at the household level, with a particular focus on gender and ethnicity among communities residing in the Bolivian Altiplano. The simple model illustrates that for indigenous women, a 20 per cent increase in the livestock herd has the same impact on household income as increasing the education levels by 20 per cent and household land ownership by 5 per cent. The study illustrates the potential role of a productive, tangible asset, i.e. livestock, on poverty reduction in the short term. The policy implications of supporting asset-focused measures of poverty are discussed.
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The observed decline in summer sea ice extent since the 1970s is predicted to continue until the Arctic Ocean is seasonally ice free during the 21st Century. This will lead to a much perturbed Arctic climate with large changes in ocean surface energy flux. Svalbard, located on the present day sea ice edge, contains many low lying ice caps and glaciers and is expected to experience rapid warming over the 21st Century. The total sea level rise if all the land ice on Svalbard were to melt completely is 0.02 m. The purpose of this study is to quantify the impact of climate change on Svalbard’s surface mass balance (SMB) and to determine, in particular, what proportion of the projected changes in precipitation and SMB are a result of changes to the Arctic sea ice cover. To investigate this a regional climate model was forced with monthly mean climatologies of sea surface temperature (SST) and sea ice concentration for the periods 1961–1990 and 2061–2090 under two emission scenarios. In a novel forcing experiment, 20th Century SSTs and 21st Century sea ice were used to force one simulation to investigate the role of sea ice forcing. This experiment results in a 3.5 m water equivalent increase in Svalbard’s SMB compared to the present day. This is because over 50 % of the projected increase in winter precipitation over Svalbard under the A1B emissions scenario is due to an increase in lower atmosphere moisture content associated with evaporation from the ice free ocean. These results indicate that increases in precipitation due to sea ice decline may act to moderate mass loss from Svalbard’s glaciers due to future Arctic warming.
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This article aims to create intellectual space in which issues of social inequality and education can be analyzed and discussed in relation to the multifaceted and multi-levelled complexities of the modern world. It is divided into three sections. Section One locates the concept of social class in the context of the modern nation state during the period after the Second World War. Focusing particularly on the impact of ‘Fordism’ on social organization and cultural relations, it revisits the articulation of social justice issues in the United Kingdom, and the structures put into place at the time to alleviate educational and social inequalities. Section Two problematizes the traditional concept of social class in relation to economic, technological and sociocultural changes that have taken place around the world since the mid-1980s. In particular, it charts some of the changes to the international labour market and global patterns of consumption, and their collective impact on the re-constitution of class boundaries in ‘developed countries’. This is juxtaposed with some of the major social effects of neo-classical economic policies in recent years on the sociocultural base in developing countries. It discusses some of the ways these inequalities are reflected in education. Section Three explores tensions between the educational ideals of the ‘knowledge economy’ and the discursive range of social inequalities that are emerging within and beyond the nation state. Drawing on key motifs identified throughout, the article concludes with a reassessment of the concept of social class within the global cultural economy. This is discussed in relation to some of the major equity and human rights issues in education today.
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The terms of a commercial property lease covers aspects such as rent, alterations to premises and the ability to leave; consequently they have a significant impact on cash flow and the ability of a business to develop. In contrast to the heavily-legislated residential sector, commercial landlords and tenants in the UK are largely free to negotiate the terms of their contract. Yet, since the property crash of 1989/90, successive governments have taken an interest in commercial leasing; in particular there is a desire to see landlords being more flexible. UK Government policy in this area has been pursued through industry self-regulation rather than legislation; since 1995 there have been three industry codes of practice on leasing. These codes are sanctioned by government and monitored by them. Yet, 15 years after the first code was launched, many in the industry see the whole code concept as ineffective and unlikely to ever achieve changes to certain aspects of landlord behaviour. This paper is the first step in considering the lease codes in the wider context of industry self-regulation. The aim of the paper is twofold: First a framework is created using the literature on industry self-regulation from various countries and industries which suggests key criteria to explain the effectiveness (or ineffectiveness) of self-regulation. This is then applied to the UK lease codes based on research carried out by the authors for the UK Government to monitor the success of all three codes. The outcome is a clearer understanding of the possibilities and limitations of using a voluntary solution to achieve policy aims within the property industry.
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The British system of development control is time-consuming and uncertain in outcome. Moreover, it is becoming increasingly overloaded as it has gradually switched away from being centred on a traditional ‘is it an appropriate land-use?’ type approach to one based on multi-faceted inspections of projects and negotiations over the distribution of the potential financial gains arising from them. Recent policy developments have centred on improving the operation of development control. This paper argues that more fundamental issues may be a stake as well. Important market changes have increased workloads. Furthermore, the UK planning system's institutional framework encourages change to move in specific directions, which is not always helpful. If expectations of increased long-term housing supply are to be met more substantial changes to development control may be essential but hard to achieve.
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Solo Exhibition, MacKenzie Art Gallery, Regina, Canada, The project engages with current issues around art production and food provision, catastrophe and agriculture, through the medium of a performance installation. Drawing on some of the characteristics of post dramatic theatre, the project aims to develop a new visual narratology for a contemporary art performance. A large scale video installation and construction features both as an installation site and performance set, explores the relationship between performance and food provision, looking at how changes to the organic world, the world of vibrant and edible matter might affect the way we make art. Developed and produced in collaboration with Canadian company Curtain Razors and funded by grants from Canada Council for the Arts, Saskatchewan Arts Board, the project was first commissioned by Curtain Razors and the MacKenzie Art Gallery where it was shown as a major solo exhibition as part of a series of other international programming (including artists such Guy Ben-Ner and Ron Mueck). The project was then included in the 4th Moscow Biennial as part of the landmark ‘Independent’ exhibition at the Art Arsenal in 2011. The project is planned to tour to varies other international venues throughout 2012/13. The exhibition has been reviewed by Gregory Beatty in Prairie Dog, Regina, by at the The Leader Post, The CBC French Canadian Television. Canadian writer curator Timothy Long artist and curator Elwood Jimmy have produced critical essays of the work, which will feature in a major new book, edited by Susanne Clausen, which is expected to be published in 2012. (OnCurating Publications).
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This paper is the first of two which aim to examine the major legal liability implications of changes to the commercial property loan valuation process caused by the recession in the UK property market and to make recommendations to valuers and their professional institutions to improve the quality of the process and the result. This paper identifies the market background to commercial property lending and discusses the implications of the falls in value for lenders and valuers. These include two major strands; first, the outcome of discussions between the representative bodies of these two groups and, second, the increasing litigation caused by lenders suing valuers for professional negligence. The discussions between representative groups have driven a debate on the valuation process leading to a number of reports and guidance notes. This paper discusses the outcomes paying particular attention to the basis of valuation for loan purposes and the provision of additional information in valuation reports. This paper also reviews the legal framework which influences the relationship between the lenders and valuers and discusses the duty of care. The role of instructions in the valuation process, the significance of the identity of the person to be advised and the possibility of a conflict of interest arising are all considered. The paper also addresses the issue of the standards required of a commercial loan valuer, including how this is interpreted by the courts and the legal status of professional guidance notes. The paper concludes by identifying potential areas for dispute within the loan valuation process and raising a number of research questions concerning the operation of this process which are addressed in a following paper.