The Economic Case for Fiscal Federalism in Scotland

In this paper we consider the case for assigning tax revenues to Scotland, by which we mean that taxes levied on Scottish tax bases should be returned to the Scottish budget. The budget, however, would continue to be supplemented by transfers from the Westminster budget. This arrangement differs from the current situation whereby public spending is largely financed by a bloc grant from Westminster. Our suggestion falls short of full fiscal federalism for Scotland . meaning that Scotland had control over choice of tax base and of tax rates, and fiscal transfers from Westminster would be minimal. We use propositions drawn from the theory of fiscal federalism to argue for a smaller vertical imbalance between taxes retained in Scotland and public spending in Scotland. A closer matching of spending with taxes would better signal to beneficiaries the true costs of public spending in terms of taxes raised. It would also create more complete incentives for politicians to provide public goods and services in quantities and at qualities that voters are actually willing to pay for. Under the current bloc grant system, the marginal tax cost of spending does not enter into political agents. calculations as spending is out of a fixed total budget. Moreover, the Scottish electorate is hindered in signaling its desire for local public goods and services since the size of the total budget is determined by a rigid formula set by Westminster. At the present time we reject proposals for full fiscal federalism because in sharply reducing vertical imbalance in the Scottish budget, it is likely to worsen horizontal balance between Scotland and the other UK regions. Horizontal balance occurs where similarly situated regions enjoy the same per capita level of public goods and services at the same per capita tax cost. The complete removal of the bloc grant under full fiscal federalism would remove the mechanism that currently promotes horizontal equity in the UK. Variability in own-source tax revenues creates other problems with full fiscal federalism. Taxes derived from North Sea oil would constitute a large proportion of Scottish taxes, but these are known to be volatile in the face of variable oil prices and the pound-dollar exchange rate. At the present time variability in oil tax revenue is absorbed by Westminster. Scotland is insulated through the bloc grant. This risk sharing mechanism would be lost with full fiscal federalism. It is true that Scotland could turn to financial markets to tide itself over oil tax revenue downturns, but as a much smaller and less diversified financial entity than the UK as a whole it would probably have to borrow on less favorable terms than can Westminster. Scotland would have to bear this extra cost itself. Also, with full fiscal federalism it is difficult to see how the Scottish budget could be used as a macroeconomic stabilizer. At present, tax revenue downturns in Scotland - together with the steady bloc grant - are absorbed through an increase in vertical imbalance. This acts as an automatic stabilizer for the Scottish economy. No such mechanism would exist under full fiscal federalism. The borrowing alternative would still exist but on the less favorable terms - as with borrowing to finance oil tax shortfalls.

Measuring Fiscal Decentralization in the Philippines

This paper focuses on the fiscal decentralization in the Philippines after the 1991 Local Government Code. It first examines the intergovernmental fiscal relationship between central and local governments by using fiscal decentralization indicators, and then investigates its impact on local finance. After fiscal decentralization, the local expenditure responsibility is expanded while the local fiscal capacity is not strengthened in the Philippines. Local governments consequently comes to depend heavily on fiscal transfers from the central government, internal revenue allotments (IRAs), which has a substantial influence on local finance. The heavy dependence on IRAs makes local finance unpredictable and unstable. The distribution of IRAs also affects the horizontal balance between provincial governments.

Treatment of linear alkylbenzene sulfonate in a horizontal anaerobic immobilized biomass reactor

Linear alkylbenzene sulfonate (LAS) is an anionic surfactant widely used to manufacture detergents and found in domestic and industrial wastewater. LAS removal was evaluated in a horizontal anaerobic immobilized biomass reactor. The system was filled with polyurethane foam and inoculated with sludge that was withdrawn from an up flow anaerobic sludge blanket reactor that is used to treat swine wastewater. The reactor was fed with easily degradable substrates and a solution of commercial LAS for 313 days. The hydraulic retention time applied was 12 h. The system was initially operated without detergent and resulted to 94% reduction of demand. The mass balance in the system indicated that the LAS removal efficiency was 45% after 180 days. From the 109th day to the 254th day, a removal efficiency of 32% was observed. The removal of LAS was approximately 40% when 1500 mg of LAS were applied in the absence of co-substrates suggesting that the LAS molecules were used selectively. Microscopic analyses of the biofilm revealed diverse microbial morphologies and denaturing gradient gel electrophoresis profiling showed variations in the total bacteria and sulfate-reducing bacteria populations. 16S rRNA sequencing and phylogenetic analyses demonstrated that members of the order Clostridiales were the major components of the bacterial community in the last step of the reactor operation. (c) 2009 Elsevier Ltd. All rights reserved.

Solution of a heterogeneous modeling of a horizontal-flow anaerobic immobilized biomass (HAIB) reactor by the sequencing method

A modeling study was completed to develop a methodology that combines the sequencing and finite difference methods for the simulation of a heterogeneous model of a tubular reactor applied in the treatment of wastewater. The system included a liquid phase (convection diffusion transport) and a solid phase (diffusion reaction) that was obtained by completing a mass balance in the reactor and in the particle, respectively. The model was solved using a pilot-scale horizontal-flow anaerobic immobilized biomass (HAIB) reactor to treat domestic sewage, with the concentration results compared with the experimental data. A comparison of the behavior of the liquid phase concentration profile and the experimental results indicated that both the numerical methods offer a good description of the behavior of the concentration along the reactor. The advantage of the sequencing method over the finite difference method is that it is easier to apply and requires less computational time to model the dynamic simulation of outlet response of HAIB.

The measurement of ice velocity, mass balance and thinning-rate on Johnsons Glacier, Livingston Island, South Shetland Islands, Antarctica

A network of twenty stakes was set up on Johnsons Glacier in order to determine its dynamics. During the austral summers from 1994-95 to 1997-98, we estimated surface velocities, mass balances and ice thickness variations. Horizontal velocity increased dow nstream from 1 m a- 1 near the ice divides to 40 m a- 1 near the ice terminus. The accumulation zone showed low accumulation rates (maximum of 0,6 m a- 1 (ice)), whereas in the lower part of the glacier, ablation rates were 4,3 m a- 1 (ice). Over the 3-year study period, both in the accumulation and ablation zones, we detected a reduction in the ice surface level ranging from 2 to 10 m from the annual ve rt ical velocities and ice-thinning data, the mass balance was obtained and compared with the mass balance field values, resulting in similar estimates. Flux values were calculated using cross-section data and horizontal velocities, and compared with the results obtained by means of mass balance and ice thinning data using the continuity equation. The two methods gave similar results.

Agricultural practices and horizontal nutrient balances in urban gardens and the alternative use of urban agricultural land in Khartoum, Sudan

The surge in the urban population evident in most developing countries is a worldwide phenomenon, and often the result of drought, conflicts, poverty and the lack of education opportunities. In parallel with the growth of the cities is the growing need for food which leads to the burgeoning expansion of urban and peri-urban agriculture (UPA). In this context, urban agriculture (UA) contributes significantly to supplying local markets with both vegetable and animal produce. As an income generating activity, UA also contributes to the livelihoods of poor urban dwellers. In order to evaluate the nutrient status of urban soils in relation to garden management, this study assessed nutrient fluxes (inputs and outputs) in gardens on urban Gerif soils on the banks of the River Nile in Khartoum, the capital city of Sudan. To achieve this objective, a preliminary baseline survey was carried out to describe the structure of the existing garden systems. In cooperation with the author of another PhD thesis (Ms. Ishtiag Abdalla), alternative uses of cow dung in brick making kilns in urban Khartoum were assessed; and the socio-economic criteria of the brick kiln owners or agents, economical and plant nutritional value of animal dung and the gaseous emission related to brick making activities were assessed. A total of 40 household heads were interviewed using a semi-structured questionnaire to collect information on demographic, socio-economic and migratory characteristics of the household members, the gardening systems used and the problems encountered in urban gardening. Based on the results of this survey, gardens were divided into three groups: mixed vegetable-fodder gardens, mixed vegetable-subsistence livestock gardens and pure vegetable gardens. The results revealed that UA is the exclusive domain of men, 80% of them non-native to Khartoum. The harvested produce in all gardens was market oriented and represented the main source of income for 83% of the gardeners. Fast growing leafy vegetables such as Jew’s mallow (Corchorous olitorius L.), purslane (Portulaca oleracea L.) and rocket (Eruca sativa Mill.) were the dominant cultivated species. Most of the gardens (95%) were continuously cultivated throughout the year without any fallow period, unless they were flooded. Gardeners were not generally aware of the importance of crop diversity, which may help them overcome the strongly fluctuating market prices for their produce and thereby strengthen the contributions of UA to the overall productivity of the city. To measure nutrient fluxes, four gardens were selected and their nutrients inputs and outputs flows were monitored. In each garden, all plots were monitored for quantification of nutrient inputs and outputs. To determine soil chemical fertility parameters in each of the studied gardens, soil samples were taken from three selected plots at the beginning of the study in October 2007 (gardens L1, L2 and H1) and in April 2008 (garden H2) and at the end of the study period in March 2010. Additional soil sampling occurred in May 2009 to assess changes in the soil nutrient status after the River Nile flood of 2008 had receded. Samples of rain and irrigation water (river and well-water) were analyzed for nitrogen (N), phosphorus (P), potassium (K) and carbon (C) content to determine their nutrient inputs. Catchment traps were installed to quantify the sediment yield from the River Nile flood. To quantify the nutrient inputs of sediments, samples were analyzed for N, P, K and organic carbon (Corg) content, cation exchange capacity (CEC) and the particle size distribution. The total nutrient inputs were calculated by multiplying the sediment nutrient content by total sediment deposits on individual gardens. Nutrient output in the form of harvested yield was quantified at harvest of each crop. Plant samples from each field were dried, and analyzed for their N, P, K and Corg content. Cumulative leaching losses of mineral N and P were estimated in a single plot in garden L1 from December 1st 2008 to July 1st 2009 using 12 ion exchange resins cartridges. Nutrients were extracted and analyzed for nitrate (NO3--N), ammonium (NH4+-N) and phosphate PO4-3-P. Changes in soil nutrient balance were assessed as inputs minus outputs. The results showed that across gardens, soil N and P concentrations increased from 2007 to 2009, while particle size distribution remained unchanged. Sediment loads and their respective contents of N, P and Corg decreased significantly (P < 0.05) from the gardens of the downstream lowlands (L1 and L2) to the gardens of the upstream highlands (H1 and H2). No significant difference was found in K deposits. None of the gardens received organic fertilizers and the only mineral fertilizer applied was urea (46-0-0). This equaled 29, 30, 54, and 67% of total N inputs to gardens L1, L2, H1, and H2, respectively. Sediment deposits of the River Nile floods contributed on average 67, 94, 6 and 42% to the total N, P, K and C inputs in lowland gardens and 33, 86, 4 and 37% of total N, P, K and C inputs in highland gardens. Irrigation water and rainfall contributed substantially to K inputs representing 96, 92, 94 and 96% of total K influxes in garden L1, L2, H1 and H2, respectively. Following the same order, total annual DM yields in the gardens were 26, 18, 16 and 1.8 t ha-1. Annual leaching losses were estimated to be 0.02 kg NH4+-N ha-1 (SE = 0.004), 0.03 kg NO3--N ha-1 (SE = 0.002) and 0.005 kg PO4-3-P ha-1 (SE = 0.0007). Differences between nutrient inputs and outputs indicated negative nutrient balances for P and K and positive balances of N and C for all gardens. The negative balances in P and K call for adoptions of new agricultural techniques such as regular manure additions or mulching which may enhance the soil organic matter status. A quantification of fluxes not measured in our study such as N2-fixation, dry deposition and gaseous emissions of C and N would be necessary to comprehensively assess the sustainability of these intensive gardening systems. The second part of the survey dealt with the brick making kilns. A total of 50 brick kiln owners/or agents were interviewed from July to August 2009, using a semi-structured questionnaire. The data collected included general information such as age, family size, education, land ownership, number of kilns managed and/or owned, number of months that kilns were in operation, quantity of inputs (cow dung and fuel wood) used, prices of inputs and products across the production season. Information related to the share value of the land on which the kilns were built and annual income for urban farmers and annual returns from dung for the animal raisers was also collected. Using descriptive statistics, budget calculation and Gini coefficient, the results indicated that renting the land to brick making kilns yields a 5-fold higher return than the rent for agriculture. Gini coefficient showed that the kiln owners had a more equal income distribution compared to farmers. To estimate emission of greenhouse gases (GHGs) and losses of N, P, K, Corg and DM from cow dung when used in brick making, samples of cow dung (loose and compacted) were collected from different kilns and analyzed for their N, P, K and Corg content. The procedure modified by the Intergovernmental Panel on Climate Change (IPCC, 1994) was used to estimate the gaseous emissions of cow dung and fuel wood. The amount of deforested wood was estimated according to the default values for wood density given by Dixon et al. (1991) and the expansion ratio for branches and small trees given by Brown et al. (1989). The data showed the monetary value of added N and P from cow dung was lower than for mineral fertilizers. Annual consumption of compacted dung (381 t DM) as biomass fuel by far exceeded the consumption of fuel wood (36 t DM). Gaseous emissions from cow dung and fuel wood were dominated by CO2, CO and CH4. Considering that Gerif land in urban Khartoum supports a multifunctional land use system, efficient use of natural resources (forest, dung, land and water) will enhance the sustainability of the UA and brick making activities. Adoption of new kilns with higher energy efficiency will reduce the amount of biomass fuels (cow dung and wood) used the amount of GHGs emitted and the threat to the few remaining forests.

The role of lateral ocean physics in the upper ocean thermal balance of a coupled ocean-atmosphere GCM

The sensitivity of the upper ocean thermal balance of an ocean-atmosphere coupled GCM to lateral ocean physics is assessed. Three 40-year simulations are performed using horizontal mixing, isopycnal mixing, and isopycnal mixing plus eddy induced advection. The thermal adjustment of the coupled system is quite different between the simulations, confirming the major role of ocean mixing on the heat balance of climate. The initial adjustment phase of the upper ocean (SST) is used to diagnose the physical mechanisms involved in each parametrisation. When the lateral ocean physics is modified, significant changes of SST are seen, mainly in the southern ocean. A heat budget of the annual mixed layer (defined as the “bowl”) shows that these changes are due to a modified heat transfer between the bowl and the ocean interior. This modified heat intake of the ocean interior is directly due to the modified lateral ocean physics. In isopycnal diffusion, this heat exchange, especially marked at mid-latitudes, is both due to an increased effective surface of diffusion and to the sign of the isopycnal gradients of temperature at the base of the bowl. As this gradient is proportional to the isopycnal gradient of salinity, this confirms the strong role of salinity in the thermal balance of the coupled system. The eddy induced advection also leads to increased exchanges between the bowl and the ocean interior. This is both due to the shape of the bowl and again to the existence of a salinity structure. The lateral ocean physics is shown to be a significant contributor to the exchanges between the diabatic and the adiabatic parts of the ocean.

Breakdown of hydrostatic balance at convective scales in the forecast errors in the Met Office Unified Model

For data assimilation in numerical weather prediction, the initial forecast-error covariance matrix Pf is required. For variational assimilation it is particularly important to prescribe an accurate initial matrix Pf, since Pf is either static (in the 3D-Var case) or constant at the beginning of each assimilation window (in the 4D-Var case). At large scales the atmospheric flow is well approximated by hydrostatic balance and this balance is strongly enforced in the initial matrix Pf used in operational variational assimilation systems such as that of the Met Office. However, at convective scales this balance does not necessarily hold any more. Here we examine the extent to which hydrostatic balance is valid in the vertical forecast-error covariances for high-resolution models in order to determine whether there is a need to relax this balance constraint in convective-scale data assimilation. We use the Met Office Global and Regional Ensemble Prediction System (MOGREPS) and a 1.5 km resolution version of the Unified Model for a case study characterized by the presence of convective activity. An ensemble of high-resolution forecasts valid up to three hours after the onset of convection is produced. We show that at 1.5 km resolution hydrostatic balance does not hold for forecast errors in regions of convection. This indicates that in the presence of convection hydrostatic balance should not be enforced in the covariance matrix used for variational data assimilation at this scale. The results show the need to investigate covariance models that may be better suited for convective-scale data assimilation. Finally, we give a measure of the balance present in the forecast perturbations as a function of the horizontal scale (from 3–90 km) using a set of diagnostics. Copyright © 2012 Royal Meteorological Society and British Crown Copyright, the Met Office

A Possible Change in Mass Balance of Greenland and Antarctic Ice Sheets in the Coming Century

A high-resolution GCM is found to simulate precipitation and surface energy balance of high latitudes with high accuracy. This opens new possibilities to investigate the future mass balance of polar glaciers and its effect on sea level. The surface mass balance of the Greenland and the Antarctic ice sheets is simulated using the ECHAM3 GCM with TI06 horizontal resolution. With this model, two 5-year integrations for the present and doubled carbon dioxide conditions based on the boundary conditions provided by the ECHAM1/T21 transient experiment have been conducted. A comparison of the two experiments over Greenland and Antarctica shows to what extent the effect of climate change on the mass balance on the two largest glaciers of the world can differ. On Greenland one sees a slight decrease in accumulation and a substantial increase in melt, while on Antarctica a large increase in accumulation without melt is projected. Translating the mass balances into terms of sea-level equivalent. the Greenland discharge causes a sea level rise of 1.1 mm yr−1, while the accumulation on Antarctica tends to lower it by 0.9 mm yr−1. The change in the combined mass balance of the two continents is almost zero. The sea level change of the next century can be affected more effectively by the thermal expansion of seawater and the mass balance of smaller glaciers outside of Greenland and Antarctica.

The surface urban energy and water balance scheme (SUEWS): evaluation in Los Angeles and Vancouver

An urban energy and water balance model is presented which uses a small number of commonly measured meteorological variables and information about the surface cover. Rates of evaporation-interception for a single layer with multiple surface types (paved, buildings, coniferous trees and/or shrubs, deciduous trees and/or shrubs, irrigated grass, non-irrigated grass and water) are calculated. Below each surface type, except water, there is a single soil layer. At each time step the moisture state of each surface is calculated. Horizontal water movements at the surface and in the soil are incorporated. Particular attention is given to the surface conductance used to model evaporation and its parameters. The model is tested against direct flux measurements carried out over a number of years in Vancouver, Canada and Los Angeles, USA. At all measurement sites the model is able to simulate the net all-wave radiation and turbulent sensible and latent heat well (RMSE = 25–47 W m−2, 30–64 and 20–56 W m−2, respectively). The model reproduces the diurnal cycle of the turbulent fluxes but typically underestimates latent heat flux and overestimates sensible heat flux in the day time. The model tracks measured surface wetness and simulates the variations in soil moisture content. It is able to respond correctly to short-term events as well as annual changes. The largest uncertainty relates to the determination of surface conductance. The model has the potential be used for multiple applications; for example, to predict effects of regulation on urban water use, landscaping and planning scenarios, or to assess climate mitigation strategies.

High resolution simulation of the variability of surface energy balance fluxes across central London with urban zones for energy partitioning

The parameterization of surface heat-flux variability in urban areas relies on adequate representation of surface characteristics. Given the horizontal resolutions (e.g. ≈0.1–1km) currently used in numerical weather prediction (NWP) models, properties of the urban surface (e.g. vegetated/built surfaces, street-canyon geometries) often have large spatial variability. Here, a new approach based on Urban Zones to characterize Energy partitioning (UZE) is tested within a NWP model (Weather Research and Forecasting model;WRF v3.2.1) for Greater London. The urban land-surface scheme is the Noah/Single-Layer Urban Canopy Model (SLUCM). Detailed surface information (horizontal resolution 1 km)in central London shows that the UZE offers better characterization of surface properties and their variability compared to default WRF-SLUCM input parameters. In situ observations of the surface energy fluxes and near-surface meteorological variables are used to select the radiation and turbulence parameterization schemes and to evaluate the land-surface scheme

Correction to Variations of Ice Bed Coupling Beneath and Beyond Ice Streams: The Force Balance

A geometrical force balance that links stresses to ice bed coupling along a flow band of an ice sheet was developed in 1988 for longitudinal tension in ice streams and published 4 years later. It remains a work in progress. Now gravitational forces balanced by forces producing tensile, compressive, basal shear, and side shear stresses are all linked to ice bed coupling by the floating fraction phi of ice that produces the concave surface of ice streams. These lead inexorably to a simple formula showing how phi varies along these flow bands where surface and bed topography are known: phi = h(O)/h(I) with h(O) being ice thickness h(I) at x = 0 for x horizontal and positive upslope from grounded ice margins. This captures the basic fact in glaciology: the height of ice depends on how strongly ice couples to the bed. It shows how far a high convex ice sheet (phi = 0) has gone in collapsing into a low flat ice shelf (phi = 1). Here phi captures ice bed coupling under an ice stream and h(O) captures ice bed coupling beyond ice streams.

Variations of Ice Bed Coupling Beneath and Beyond Ice Streams: The Force Balance

A geometrical force balance that links stresses to ice bed coupling along a flow band of an ice sheet was developed in 1988 for longitudinal tension in ice streams and published 4 years later. It remains a work in progress. Now gravitational forces balanced by forces producing tensile, compressive, basal shear, and side shear stresses are all linked to ice bed coupling by the floating fraction phi of ice that produces the concave surface of ice streams. These lead inexorably to a simple formula showing how phi varies along these flow bands where surface and bed topography are known: phi = h(O)/h(I) with h(O) being ice thickness h(I) at x = 0 for x horizontal and positive upslope from grounded ice margins. This captures the basic fact in glaciology: the height of ice depends on how strongly ice couples to the bed. It shows how far a high convex ice sheet (phi = 0) has gone in collapsing into a low flat ice shelf (phi = 1). Here phi captures ice bed coupling under an ice stream and h(O) captures ice bed coupling beyond ice streams.

(Table 1) Horizontal and vertical ice flow velocities for seven markers around Vostok Station

Combined geodetic, geophysical and glaciological in situ measurements are interpreted regarding surface height changes over subglacial Lake Vostok and the local mass balance of the ice sheet at Vostok station. Repeated GPS observations spanning 5 years and long-term surface accumulation data show that the height of the lake surface has not changed over the observation period. The application of the mass conservation equation to purely observational data yields an ice mass balance for Vostok station close to equilibrium.

Aplicación de distintas metodologías a la monitorización de la humedad del suelo y al cálculo del balance hídrico diario

Dada la importancia de conocer la humedad del suelo de forma precisa y en tiempo real, se ha realizado este trabajo de investigación cuyo objetivo principal ha sido seleccionar un Balance Hídrico del Suelo (BHS) diario y validar sus estimaciones de humedad del suelo frente a medidas obtenidas “in situ”, aplicándolo a tres emplazamientos seleccionados en la zona centro con características edáficas y climáticas diferentes, y de este modo estimar con cierta precisión la humedad del suelo como Agua Disponible (AD) para las plantas y a su vez permitir la realización de estudios climáticos. Los observatorios meteorológicos seleccionados fueron: Guadalajara/El Serranillo en la zona aluvial del río Henares; Colmenar Viejo/Base Famet en la rampa sur del Guadarrama sobre rocas metamórficas; y Radiosondeo/Madrid(Barajas) en arenas arcósicas de grano grueso. Se realizó una caracterización morfológica y un estudio de las propiedades físicas, químicas e hidrofísicas de los suelos en cada emplazamiento. El suelo de Guadalajara, Xerorthent Típico presenta una secuencia genética de horizontes (Ap-AC-C1-C2) siendo su clase textural entre franco-arenosa a franca, con menos del 2% de elementos gruesos, presencia de caliza a lo largo de todo el perfil, destacando la homogeneidad en vertical y horizontal de sus propiedades. El suelo de Colmenar, Xerorthent Dystrico, presenta una secuencia genética de horizontes (A-C-C/R) apareciendo el horizonte C/R entre 20-30 cm; y la roca aproximadamente a unos 30 cm; destacando en este perfil su acidez y el alto contenido de elementos gruesos. El suelo de Radiosondeo, Haploxeralf Típico, presenta la secuencia normal de horizontes de los alfisoles (A-Bt1-Bt2-C/Bt); destacando su heterogeneidad principalmente en el plano horizontal, con presencia del Bt a diferentes profundidades en un corto espacio longitudinal. En una primera fase de experimentación (2007-2008) se seleccionaron BHS diarios que sólo utilizaban como datos de entrada la información de variables meteorológicas y el valor del Agua Disponible Total (ADT) para cada tipo de suelo y profundidad. Se probaron BHS diarios con agotamiento exponencial y directo de la reserva, utilizando la evapotranspiración de referencia de Penman-Monteith recomendada por FAO. Al mismo tiempo que se disponía de los datos estimados de humedad de suelo mediante diferentes BHS diarios en los tres emplazamientos, también se realizó una monitorización de la humedad del suelo “in situ” mediante el método gravimétrico, con adaptación de dicha metodología a la problemática de cada suelo, para determinar en cada fecha tanto la humedad del suelo como su contenido de AD para una profundidad de 0 a 30 cm. Se tomaron en cada fecha de muestreo 5 muestras para la profundidad 0- 10 cm, otras cinco para 10-20 cm y otras cinco para 20-30 cm, realizándose el correspondiente tratamiento estadístico de los datos. El ADT se calculó a partir de los datos de capacidad de campo y punto de marchitez obtenidos en laboratorio con membrana de Richards. Los resultados de esta primera fase permitieron conocer que el BHS exponencial diario era el que mejor estimaba el AD en Guadalajara considerando la capacidad de campo a una presión de 33 kPa, mientras que en Colmenar se debían considerar para un mejor ajuste, 10 kPa en lugar de 33 kPa. En el observatorio de Radiosondeo debido a que en cada fecha de muestreo la profundidad en la que aparecía el horizonte Bt era diferente, no se pudo demostrar si el BHS exponencial diario tenía un buen comportamiento. En una segunda fase de experimentación (2009-2012) y con el objeto de aminorar los problemas encontrados en Radiosondeo para la medida de humedad del suelo por el método gravimétrico, se procedió a la instalación y utilización de diferentes sensores de medida de humedad de suelo en el mismo observatorio: TDR (time domain reflectometry - TRIME T3 de IMKO); FDR capacitivo (frecuency domain reflectometry - ECH2O EC-20 de DECAGON) y otros. Esta segunda fase de experimentación tuvo una duración de 4 años y se compararon las medidas de humedad de suelo obtenidas a partir de los sensores con las estimadas del BHS exponencial hasta una profundidad de 0 a 85 cm. En laboratorio se realizaron calibraciones específicas de los sensores TDR y FDR para cada uno de los horizontes más diferenciados del Haploxeralf Típico, utilizando diferentes tipos de regresión. Los valores de humedad de suelo con el equipo TDR, corregidos mediante la calibración específica de laboratorio, fueron los que más se ajustaron a las medidas realizadas por método gravimétrico “in situ”, por lo que se utilizó el TDR para las comparaciones con los valores obtenidos del BHS exponencial diario durante los cuatro años de esta segunda fase experimental. Se realizaron diferentes estimaciones del ADT, partiendo de datos de laboratorio y/o de datos procedentes de humedad de los sensores en campo. Los resultados mostraron de nuevo la conveniencia de utilizar el BHS exponencial diario, pero en este caso, con la estimación del ADT realizada a partir de las gráficas de los sensores. Mediante la utilización de los datos de humedad del BHS exponencial diario se han realizado comparaciones con el mismo tipo de balance pero utilizando un periodo semanal o mensual en lugar de diario, para conocer las diferencias. Los valores obtenidos con periodicidad mensual han dado valores de AD inferiores a los balances calculados semanalmente o diariamente. Por último se ha comprobado que los resultados de un BHS exponencial diario pueden complementar la información que se obtiene del Índice de Precipitación Estandarizado (SPI) y pueden mejorar el estudio de la sequía agrícola. ABSTRACT Due to the importance of a better knowledge of soil water at real time and in a more precisely way, this research work has being carried out with the main objective of selecting a daily Soil Water Balance (SWB) to estimate soil water content, and validate it in comparison to “in situ” measurements. Three locations, differing in soil and climate characteristics, were selected in central Spain in order to estimate with certain acuity soil water as plant-Available Water (AW) and to serve as a tool for the climatic studies. The selected places near meteorology stations were: Guadalajara/El Serranillo an alluvium of the Henares watershed; Colmenar Viejo/Base Famet, in the south raised area of the Guadarrama river basin, over metamorphic rocks; and Radiosondeo/Madrid (Barajas) in coarse arkosic sandstone. Morphology characterization, physical, chemical and hydrologic soil properties were studied in each area. In Guadalajara the soil is a Typic Xerorthent with a (Ap-AC-C1- C2) genetic horizon sequence, loam-sandy to loam textural class, less than 2% of rock fragments, presence of equivalent CaCO3 through the whole profile, outstanding the vertical and horizontal homogeneity of the properties. In Colmenar the soil is represented by a Dystric Xerorthent with a (A-C-C/R) genetic horizon sequence, the C/R is 20-30 cm deep where rock outcrops are approximately at 30 cm; a characteristic feature of this profile is its high acidity and high rock fragments content. In Radiosondeo the soil is represented by a Typic Haploxeralf, with the usual alfisol genetic horizon sequence (A-Bt1-Bt2-C/Bt); outstanding its horizontal heterogeneity, “the variability of the Bt (clay enriched horizon) depth in short distances”. In a first experimental stage (2007-2008), the daily SWB chosen was that which only uses as input data the information from the meteorology variables and plant-Total Available Water (TAW) for each soil type and depth. Different daily SWB (with exponential or direct plant-Available Water depletion) were applied, using the Penman- Monteith reference evapotranspiration (ETo) recommended by FAO. At the same time as soil water content was estimated from the different daily SWB at the three locations, also soil water content was being monitored by “in situ” gravimetric methodology, adapting it to each soil characteristic, to determine every time soil water content and AW to a depth of 0 to 30 cm. In each sampling date, 5 samples for each depth were taken: 0-10 cm; 10-20 cm and 20-30 cm and the data were submitted to the corresponding statistical analysis. The TAW was calculated based on field capacity (FC) and permanent wilting point (PWP) data obtained from laboratory by the Richards pressure plate. Results from this first experimental stage show that the daily exponential SWB was the one which better estimated the AW in Guadalajara considering field capacity at -33 kPa, though in Colmenar, field capacity at -10 kPa must be considered instead of -33 kPa for a better estimation. In Radiosondeo due to the fact that the Bt horizon depth varied in different sampling dates, it could not be established if the daily exponential SWB had a good performance. In a second experimental stage (20019-2012) and with the objective of minimizing the problems encountered in Radiosondeo for measuring “in situ” soil water content by the gravimetric method, the installation of different sensors for measuring soil water content were established and used in the same field location: TDR (time domain reflectometry - TRIME T3 from IMKO), capacitance FDR (frecuency domain reflectometry - ECH2O EC-20 from DECAGON) and others. This second experimental stage lasted 4 years in order to compare the soil water measures from the sensors with the estimations by the exponential SWB form 0 to 85 cm soil depths. At laboratory, specific calibrations for TDR and FDR sensors of the Typic Haploxeralf more differentiated horizons were done using different types of regressions. The results showed that soil water data obtained by the TDR equipment, corrected by the specific laboratory calibration, best fitted to “in situ” gravimetric soil water measures. In this way TDR was used for comparing to the daily exponential SWB during the four years of this second experimentation stage. Various estimations for obtaining TAW were tested; based on laboratory data – and/or on the data obtained of the soil water content field sensors. Results confirmed again, the convenience of using the daily exponential SWB, though in this case, with the TAW obtained from the field sensors graphics. Soil water estimated by exponential SWB on daily basis was compared to weekly and monthly periods, in order to know their reliability. The results obtained for a monthly period gave less AW than the ones obtained in a weekly or daily period. Finally it has been proved that the results obtained from the exponential SWB in a daily bases can be used as a useful tool in order to give complementary information to the SPI (Precipitation Standardized Index) and to help in agricultural drought studies.