906 resultados para International Accounting Standard


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CFC-11 (CCl3F), CFC-12 (CCl2F2), HF, and SF6 products from limb-viewing satellite instruments are provided in the form of monthly zonal mean time series obtained from HALOE, MIPAS, ACE-FTS, and HIRDLS within the time period 1991-2010. The data products are made available as part of the Stratosphere-troposphere Processes And their Role in Climate (SPARC) Data Initiative. The trace gas time series extend from the mid-troposphere to as high as the mesosphere. The zonal monthly mean time series are calculated on the SPARC Data Initiative climatology grid using 5° latitude bins and 28 pressure levels. The zonal monthly mean volume mixing ratio (VMR) and the standard deviation along with the number of averaged data values are given for each month, latitude bin, and pressure level. Furthermore, the mean, minimum, and maximum local solar time, the average latitude, and the average day of the month within each bin for one selected pressure level are provided. The time series of all variables are saved in a consistent netcdf format.

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We re-evaluate the Greenland mass balance for the recent period using low-pass Independent Component Analysis (ICA) post-processing of the Level-2 GRACE data (2002-2010) from different official providers (UTCSR, JPL, GFZ) and confirm the present important ice mass loss in the range of -70 and -90 Gt/y of this ice sheet, due to negative contributions of the glaciers on the east coast. We highlight the high interannual variability of mass variations of the Greenland Ice Sheet (GrIS), especially the recent deceleration of ice loss in 2009-2010, once seasonal cycles are robustly removed by Seasonal Trend Loess (STL) decomposition. Interannual variability leads to varying trend estimates depending on the considered time span. Correction of post-glacial rebound effects on ice mass trend estimates represents no more than 8 Gt/y over the whole ice sheet. We also investigate possible climatic causes that can explain these ice mass interannual variations, as strong correlations between GRACE-based mass balance and atmosphere/ocean parallels are established: (1) changes in snow accumulation, and (2) the influence of inputs of warm ocean water that periodically accelerate the calving of glaciers in coastal regions and, feed-back effects of coastal water cooling by fresh currents from glaciers melting. These results suggest that the Greenland mass balance is driven by coastal sea surface temperature at time scales shorter than accumulation.

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A sediment core from the Lofoten Contourite Drift on the continental slope off Northern Norway, proximal to the former Vestfjorden-Trsnadjupet Ice Stream, details the development, variability and decline of marine margins of the northwestern Fennoscandian Ice Sheet during the time interval 25.3-14 cal ka BP, including the Last Glacial Maximum and onset of the deglaciation based on high-resolution IRD records. From the core interval between 25.3 and 17.7 cal ka BP we report data points with a mean time step of 10 years, between 17.7 cal ka BP and the Holocene time steps are typically 50 years. The core is divided into 7 informal ice-rafted debris (IRD) zones based on the variations in IRD including 7 major IRD maxima (A-G), inferred to represent periods of high iceberg production. Petrological identification reveals dominance of crystalline IRD (monocrystalline, plutonic and metamorphic rock fragments) accounting for 75-80% of total IRD assemblages, while sedimentary fragments generally account for 15-20%. The crystalline fragments (including eclogite and mangerite from a nearby terrestrial source) increase across the IRD peaks while the sedimentary fragments remain constant. This points to the importance of erosional products from icebergs originating from fast-flowing paleo-ice streams including the Vestfjorden-Trsnadjupet Ice Stream draining from the Fennoscandian mainland during the IRD maxima periods. Increased temperature of the adjacent surface water masses was probably an important external forcing factor on the Fennoscandian Ice Sheet behavior because some IRD maxima and plumite deposition from meltwater plumes post-date periods of increased sea surface temperatures. The peak IRD depositions occur in centennial and millennial time cycles (~200, 1030 and 3900 year) indicating some external forcing by solar variation. Both mechanisms could explain the observed synchronous instability of the northwestern Fennoscandian Ice Sheet to other European Ice Sheets.

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We report the first microbiological characterization of a terrestrial methane seep in a cryo-environment in the form of an Arctic hypersaline (~24% salinity), subzero (-5 C), perennial spring, arising through thick permafrost in an area with an average annual air temperature of -15 C. Bacterial and archaeal 16S rRNA gene clone libraries indicated a relatively low diversity of phylotypes within the spring sediment (Shannon index values of 1.65 and 1.39, respectively). Bacterial phylotypes were related to microorganisms such as Loktanella, Gillisia, Halomonas and Marinobacter spp. previously recovered from cold, saline habitats. A proportion of the bacterial phylotypes were cultured, including Marinobacter and Halomonas, with all isolates capable of growth at the in situ temperature (-5 C). Archaeal phylotypes were related to signatures from hypersaline deep-sea methane-seep sediments and were dominated by the anaerobic methane group 1a (ANME-1a) clade of anaerobic methane oxidizing archaea. CARD-FISH analyses indicated that cells within the spring sediment consisted of ~84.0% bacterial and 3.8% archaeal cells with ANME-1 cells accounting for most of the archaeal cells. The major gas discharging from the spring was methane (~50%) with the low CH4/C2 + ratio and hydrogen and carbon isotope signatures consistent with a thermogenic origin of the methane. Overall, this hypersaline, subzero environment supports a viable microbial community capable of activity at in situ temperature and where methane may behave as an energy and carbon source for sustaining anaerobic oxidation of methane-based microbial metabolism. This site also provides a model of how a methane seep can form in a cryo-environment as well as a mechanism for the hypothesized Martian methane plumes.

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Ocean acidification (OA) has important implications for the persistence of coral reef ecosystems, due to potentially negative effects on biomineralization. Many coral reefs are dynamic with respect to carbonate chemistry, and experience fluctuations in pCO2 that exceed OA projections for the near future. To understand the influence of dynamic pCO2 on an important reef calcifier, we tested the response of the crustose coralline alga Porolithon onkodes to oscillating pCO2. Individuals were exposed to ambient (400 µatm), high (660 µatm), or variable pCO2 (oscillating between 400/660 µatm) treatments for 14 days. To explore the potential for coralline acclimatization, we collected individuals from low and high pCO2 variability sites (upstream and downstream respectively) on a back reef characterized by unidirectional water flow in Moorea, French Polynesia. We quantified the effects of treatment on algal calcification by measuring the change in buoyant weight, and on algal metabolism by conducting sealed incubations to measure rates of photosynthesis and respiration. Net photosynthesis was higher in the ambient treatment than the variable treatment, regardless of habitat origin, and there was no effect on respiration or gross photosynthesis. Exposure to high pCO2 decreased P. onkodes calcification by >70%, regardless of the original habitat. In the variable treatment, corallines from the high variability habitat calcified 42% more than corallines from the low variability habitat. The significance of the original habitat for the coralline calcification response to variable, high pCO2 indicates that individuals existing in dynamic pCO2 habitats may be acclimatized to OA within the scope of in situ variability. These results highlight the importance of accounting for natural pCO2 variability in OA manipulations, and provide insight into the potential for plasticity in habitat and species-specific responses to changing ocean chemistry.

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Lipids of the Arctic ctenophore Mertensia ovum, collected from Kongsfjorden (Svalbard) in 2001, were analysed to investigate seasonal variability and fate of dietary lipids. Total lipids, lipid classes and fatty acid and alcohol compositions were determined in animals, which were selected according to age-group and season. Changes in lipids of age-group 0 animals were followed during growth from spring to autumn. Total lipids increased from May to September. Lipids as percentage of dry mass were lowest in August indicating their use for reproduction. Higher values occurred in September, which may be due to lipid storage for overwintering. Wax esters were the major lipid class accounting for about 50% of total lipids in age-group 0 animals from July and August. Phospholipids were the second largest lipid fraction with up to 46% in this age-group. The principal fatty acids of M. ovum from all age-groups were 22:6(n-3), 20:5(n-3) and 16:0. Wax ester fatty alcohols were dominated by 22:1(n-11) and 20:1(n-9) followed by moderate proportions of 16:0. The unique feature of M. ovum lipids was the high amount of free fatty alcohols originating probably from the dietary wax esters. In May, free alcohols exhibited the highest mean proportion with 14.6% in age-group 0 animals. We present the first data describing a detailed free fatty alcohol composition in zooplankton. This composition was very different from the alcohol composition of M. ovum wax esters because of the predominance of the long-chain monounsaturated 22:1 (n-11) alcohol accounting for almost 100% of total free alcohols in some samples. The detailed lipid composition clearly reflected feeding of M. ovum on the herbivorous calanoid species, Calanus glacialis and C. finmarchicus, the abundant members of the zooplankton community in Kongsfjorden. Other copepod species or prey items seem to be less important for M. ovum.

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The present volume contains the planktological data collected during the expedition of the "Meteor" to the Indian Ocean in 1964/65. It was the main objective of the expedition to study the up- and downwelling conditioned along the western and eastern coasts of the Arabian Sea by the northeastern monsoon. It is from these areas that the greater part of the data here presented was obtained. A few values from the Red Sea have been added. As the title "Planktological-Chemical Data" implies, it was chiefly with the help of chemical methods that the planktological investigations, with the exception of the particle size analysis and phytoplankton counting conducted optically, were carried out. These investigations were above all devoted to a quantitative survey of particulate matter and plankton, the latter being sampled by water-bottle and net. The zooplankton hauls were taken with the Indian Ocean Standard Net according to the international guidelines laid down for the expedition. As a rule, double catches were made at every station, one sample being intended for laboratory analysis at the Indian Ocean Biological Centre in Ernakulam, South India, and the other for the Institut für Meereskunde in Kiel. In addition to determining the standing stock, the production rate of phytoplankton was measured by the 14C method. These experiments were mainly conducted during the latter half of the expedition. The planktological studies primarily covered the euphotic zone, extending into the underlying water layers up to a depth of 600 m. The investigations were above all directed towards ascertaining the quantity of organic substance, formed by primary production, in its relation to environmental conditions and determining whether or not organic substance is actively transported from the surface into the deeper layers by the periodically migration organisms of the deep scattering layers. Depending on the station time available, a few samples could now and then be taken from deeper layers. The present volume of planktological-chemical data addresses itself to all those concerned processing the extensive material collected during the International Indian Ocean Expedition. As a readily accessible work of reference, it hopes to serve as an aid in the evaluation and interpretation of the expedition results. The complementary ecological data such as temperature, salinity, and oxygen content as well as the figures obtained on abundance and distribution in depth of the nutrients essential for primary production may be found in the volume of physical-chemical data published in Series A of the "Meteor"-Forschungsergebnisse No. 2, 1966 (Dietrich et al., 1966).

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Supported file formats: - CrossRef XML file(s) - TRiDaS (Tree Ring Data Standard, http://www.tridas.org). Example: hdl:10013/epic.42747.d001 - IMMA (International Maritime Meteorological Archive). Used by the project CLIWOC (García-Herrera et al. 2007, http://doi.pangaea.de/10.1594/PANGAEA.743343) - NOAA IOAS (International Ocean Atlas Series). Example: hdl:10013/epic.42747.d008 - SOCAT (Surface Ocean CO2 Atlas, Bakker et al. 2014, http://doi.pangaea.de/10.1594/PANGAEA.811776) - CHUAN (Comprehensive Historical Upper-Air Network, Stickler et al. 2013, http://doi.pangaea.de/10.1594/PANGAEA.821222). Example: hdl:10013/epic.42747.d003 - Thermosalinograph (TSG) data. Format developed by Gerd Rohardt. Example: hdl:10013/epic.42747.d002 - Columus GPS Data Logger V-900 format to KML or GPX. Example: hdl:10013/epic.42747.d006

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In 2003 the Restriction of Hazardous Substances (RoHS) was established in the EU, which limited the trade of machinery, electrical and electronic equipment that have at least one of the substances considered hazardous under RoHS directive. Since countries trading with the EU must comply with this new regulation, it is expected a decrease in value of imports to the EU. In this paper, it is followed the procedures used in Heckman (1979), as well as the extended procedure suggested by Helpman, Melitz, and Rubinstein (2008) to ascertain the effects on the persistence of trade and values of trade.

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To tackle global climate change, it is desirable to reduce CO2 emissions associated with household consumption in particular in developed countries, which tend to have much higher per capita household carbon footprints than less developed countries. Our results show that carbon intensity of different consumption categories in the U.S. varies significantly. The carbon footprint tends to increase with increasing income but at a decreasing rate due to additional income being spent on less carbon intensive consumption items. This general tendency is frequently compensated by higher frequency of international trips and higher housing related carbon emissions (larger houses and more space for consumption items). Our results also show that more than 30% of CO2 emissions associated with household consumption in the U.S. occur outside of the U.S. Given these facts, the design of carbon mitigation policies should take changing household consumption patterns and international trade into account.

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Large cross section structural timber have been used in many structures over long periods of time and still make up an important part of the market due to its mechanical properties. Furthermore, it is frequent its employment in new construction site. It involves the need for a visual grading standard for timber used in construction according to the quality assessment. The material has to satisfy the requirements according to the currently regulations. UNE 56544 is the Spanish visual grading standard for coniferous structural timber. The 2007 version defined a new visual grade in the standard for large section termed Structural Large Timber (MEG). This research checks the new visual grading and consists of 116 structural size specimens of sawn coniferous timber of Scotch pine (Pinus sylvestris L.) from Segovia, Spain. The pieces had a cross section of 150 by 200 mm. They were visually graded according to UNE 56544:2007. Also, mechanical properties have been obtained according to standard EN 408. The results show very low output with an excessive percentage of rejected pieces (33%). The main reasons for the rejection of pieces are fissures and twist

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Se muestra la necesidad de la creación de un estándar que facilite el intercambio de datos entre empresas productoras de vídeo y cadenas de distribución. Se muestra un posible modelo en la forma de transmisión, modelo de datos y procesado de datos.

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Non-failure analysis aims at inferring that predicate calis in a program will never fail. This type of information has many applications in functional/logic programming. It is essential for determining lower bounds on the computational cost of calis, useful in the context of program parallelization, instrumental in partial evaluation and other program transformations, and has also been used in query optimization. In this paper, we re-cast the non-failure analysis proposed by Debray et al. as an abstract interpretation, which not only allows to investígate it from a standard and well understood theoretical framework, but has also several practical advantages. It allows us to incorpórate non-failure analysis into a standard, generic abstract interpretation engine. The analysis thus benefits from the fixpoint propagation algorithm, which leads to improved information propagation. Also, the analysis takes advantage of the multi-variance of the generic engine, so that it is now able to infer sepárate non-failure information for different cali patterns. Moreover, the implementation is simpler, and allows to perform non-failure and covering analyses alongside other analyses, such as those for modes and types, in the same framework. Finally, besides the precisión improvements and the additional simplicity, our implementation (in the Ciao/CiaoPP multiparadigm programming system) also shows better efRciency.

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La aplicación de criterios de sostenibilidad ha de entenderse como el procedimiento esencial para la necesaria reconversión del sector de la construcción, que movilizando el 10% de la economía mundial, representa más de la tercera parte del consumo mundial de recursos, en torno al 30-40% del consumo energético y emisiones de gases de efecto invernadero, 30-40% de la generación de residuos y el 12% de todo el gasto en agua dulce del planeta. La presente investigación se enmarca en una estrategia general de promover la evaluación de la sostenibilidad en la edificación en el contexto español, dando un primer paso centrado en la evaluación del comportamiento ambiental. El hilo conductor de la investigación parte de la necesidad de establecer un marco teórico de sostenibilidad, que permita clarificar conceptos y definir criterios de valoración adecuados. Como siguiente paso, la investigación se dirige a la revisión del panorama internacional de normativa e instrumentos voluntarios, con el objetivo de clarificar el difuso panorama que caracteriza a la sostenibilidad en el sector de la edificación en la actualidad y enmarcar la investigación en un contexto de políticas y programaciones ya existentes. El objetivo principal reside en el planteamiento de una metodología de evaluación de los aspectos o impactos ambientales asociados al ciclo de vida de la edificación, aplicable al contexto español, como una de las tres dimensiones que constituyen los pilares básicos de la sostenibilidad. Los ámbitos de evaluación de los aspectos sociales y económicos, para los que no existe actualmente un grado de definición metodológico suficientemente congruente, son adicionalmente examinados, de cara a ofrecer una visión holística de la evaluación. Previo al desarrollo de la propuesta, se aborda, en primer lugar, la descripción de las características básicas y limitaciones de la metodología de Análisis de Ciclo de Vida (ACV), para posteriormente proceder a profundizar en el estado del arte de aplicación de ACV a la edificación, realizando una revisión crítica de los trabajos de investigación que han sido desarrollados en los últimos años. Esta revisión permite extraer conclusiones sobre su grado de coherencia con el futuro entorno normativo e identificar dos necesidades prioritarias de actuación: -La necesidad de armonización, dadas las fuertes inconsistencias metodológicas detectadas, que imposibilitan la comparación de los resultados obtenidos en los trabajos de evaluación. -La necesidad de simplificación, dada la complejidad inherente a la evaluación, de modo que, manteniendo el máximo rigor, sea viable su aplicación práctica en el contexto español. A raíz de la participación en los trabajos de desarrollo normativo a nivel europeo, se ha adquirido una visión crítica sobre las implicaciones metodológicas de la normativa en definición, que permite identificar la hoja de ruta que marcará el escenario europeo en los próximos años. La definición de la propuesta metodológica integra los principios generales de aplicación de ACV con el protocolo metodológico establecido en la norma europea, considerando adicionalmente las referencias normativas de las prácticas constructivas en el contexto español. En el planteamiento de la propuesta se han analizado las posibles simplificaciones aplicables, con el objetivo de hacer viable su implementación, centrando los esfuerzos en la sistematización del concepto de equivalente funcional, el establecimiento de recomendaciones sobre el tipo de datos en función de su disponibilidad y la revisión crítica de los modelos de cálculo de los impactos ambientales. Las implicaciones metodológicas de la propuesta se describen a través de una serie de casos de estudio, que ilustran su viabilidad y las características básicas de aplicación. Finalmente, se realiza un recorrido por los aspectos que han sido identificados como prioritarios en la conformación del escenario de perspectivas futuras, líneas de investigación y líneas de acción. Abstract Sustainability criteria application must be understood as the essential procedure for the necessary restructuring of the construction sector, which mobilizes 10% of the world economy, accounting for more than one third of the consumption of the world's resources, around 30 - 40% of energy consumption and emissions of greenhouse gases, 30-40% of waste generation and 12% of all the fresh water use in the world. This research is in line with an overall strategy to promote the sustainability assessment of building in the Spanish context, taking a first step focused on the environmental performance assessment. The thread of the present research sets out from the need to establish a theoretical framework of sustainability which clarifies concepts and defines appropriate endpoints. As a next step, the research focuses on the review of the international panorama regulations and voluntary instruments, with the aim of clarifying the fuzzy picture that characterizes sustainability in the building sector at present while framing the research in the context of existing policies and programming. The main objective lies in the approach of a methodology for the assessment of the environmental impacts associated with the life cycle of building, applicable to the Spanish context, as one of the three dimensions that constitute the pillars of sustainability. The areas of assessment of social and economic issues, for which there is currently a degree of methodological definition consistent enough, are further examined, in order to provide a holistic view of the assessment. The description of the basic features and limitations of the methodology of Life Cycle Assessment (LCA) are previously addressed, later proceeding to deepen the state of the art of LCA applied to the building sector, conducting a critical review of the research works that have been developed in recent years. This review allows to establish conclusions about the degree of consistency with the future regulatory environment and to identify two priority needs for action: - The need for harmonization, given the strong methodological inconsistencies detected that prevent the comparison of results obtained in assessment works. - The need for simplification, given the inherent complexity of the assessment, so that, while maintaining the utmost rigor, make the practical application feasible in the Spanish context. The participation in the work of policy development at European level has helped to achieve a critical view of the methodological implications of the rules under debate, identifying the roadmap that will mark the European scene in the coming years. The definition of the proposed methodology integrates the general principles of LCA methodology with the protocol established in the European standard, also considering the regulatory standards to construction practices in the Spanish context. In the proposed approach, possible simplifications applicable have been analyzed, in order to make its implementation possible, focusing efforts in systematizing the functional equivalent concept, establishing recommendations on the type of data based on their availability and critical review of the calculation models of environmental impacts. The methodological implications of the proposal are described through a series of case studies, which illustrate the feasibility and the basic characteristics of its application. Finally, the main aspects related to future prospects, research lines and lines of action that have been identified as priorities are outlined.