Waardering en verwerking van rundvee en fruitopstanden in de jaarrekening

In 1999 heeft het International Accounting Standard Committee (IASC) een Exposure Draft uitgevaardigd waarin voor het eerst in internationaal verband richtlijnen zijn aangegeven voor het bedrijfseconomisch jaarverslag van agrarische ondernemingen. Het meest opvallende onderdeel vormt de waardering van biologische (= levende) activa tegen reële waarde (fair value). In deze publicatie worden zowel de inhoud van deze Draft als de reacties vanuit de praktijk besproken. De discussie spitst zich vooral toe op de aspecten betrouwbaarheid en relevantie van de traditionele waarderingsmethode ten opzichte van de nieuw voorgestelde methode. Aangezien de score op deze aspecten alleen empirisch bepaald kan worden, richt de rest van de publicatie zich op de praktijk. Allereerst is voor zowel een gemiddeld melkveebedrijf als een gemiddeld fruitteeltbedrijf een jaarverslag volgens de oude methode en een jaarverslag volgens de in de Draft voorgestelde methode opgesteld. Voor de meeste biologische activa is de reële waarde op een betrouwbare manier vast te stellen. De uitwerking van de reële waarde voor de fruitboomgaard leverde echter grote schommelingen over de jaren op. Dit werd vooral veroorzaakt door de wijze van berekening. Daarna zijn de jaarverslagen aan gebruikers van de jaarrekening voorgelegd: een accountant, iemand die financieringsaanvragen bij een bank beoordeelt, iemand van de agrarische adviesdienst en de boer zelf. De meerderheid bleek zich vooral te baseren op het fiscale jaarverslag. Met uitzondering van de accountant, had men dus weinig belang bij een andere waardering en verwerkingswijze in het bedrijfseconomische verslag

New constraints on dust emission and UV attenuation of z=6.5-7.5 galaxies from millimeter observations

We have targeted two recently discovered Lyman break galaxies (LBGs) to search for dust continuum and [CII] 158 micron line emission. The strongly lensed z~6.8 LBG A1703-zD1 behind the galaxy cluster Abell 1703, and the spectroscopically confirmed z=7.508 LBG z8-GND-5296 in the GOODS-N field have been observed with the Plateau de Bure interferometer (PdBI) at 1.2mm. These observations have been combined with those of three z>6.5 Lya emitters (named HCM6A, Himiko, and IOK-1), for which deep measurements were recently obtained with the PdBI and ALMA. [CII] is undetected in both galaxies, providing a deep upper limit for Abell1703-zD1, comparable to recent ALMA non-detections. Dust continuum emission from Abell1703-zD1 and z8-GND-5296 is not detected with an rms of 0.12 and 0.16 mJy/beam. From these non-detections we derive upper limits on their IR luminosity and star formation rate, dust mass, and UV attenuation. Thanks to strong gravitational lensing the limit for Abell1703-zD1 is probing the sub-LIRG regime ($L_{IR} <8.1 \times 10^{10}$ Lsun) and very low dust masses ($M_d<1.6 \times 10^7$ Msun). We find that all five galaxies are compatible with the Calzetti IRX-$\beta$ relation, their UV attenuation is compatible with several indirect estimates from other methods (the UV slope, extrapolation of the attenuation measured from the IR/UV ratio at lower redshift, and SED fits), and the dust-to-stellar mass ratio is not incompatible with that of galaxies from z=0 to 3. For their stellar mass the high-z galaxies studied here have an attenuation below the one expected from the mean relation of low redshift (z<1.5) galaxies. More and deeper (sub)-mm data are clearly needed to directly determine the UV attenuation and dust content of the dominant population of high-z star-forming galaxies and to establish more firmly their dependence on stellar mass, redshift, and other properties.Comment: 10 pages, 7 figures. Minor revisions. Accepted for publication in A&

The Implications of Galaxy Formation Models for the TeV Observations of Current Detectors

This paper represents a step toward constraining galaxy formation models via TeV gamm a ray observations. We use semi-analytic models of galaxy formation to predict a spectral distribution for the intergalactic infrared photon field, which in turn yields information about the absorption of TeV gamma rays from extra-galactic sources. By making predictions for integral flux observations at >200 GeV for several known EGRE T sources, we directly compare our models with current observational upper limits obtained by Whipple. In addition, our predictions may offer a guide to the observing programs for the current population of TeV gamma ray observatories.Comment: 6 pages, 11 figures, to appear in the proceedings of the 6th TeV Workshop at Snowbird, U

Resolving the molecular gas around the lensed quasar RXJ0911.4+0551

We report on high angular resolution observations of the CO(7-6) line and millimeter continuum in the host galaxy of the gravitationally lensed (z~2.8) quasar RXJ0911.4+0551 using the Plateau de Bure Interferometer. Our CO observations resolve the molecular disk of the source. Using a lens model based on HST observations we fit source models to the observed visibilities. We estimate a molecular disk radius of 1$\pm$0.2 kpc and an inclination of 69$\pm$6\deg, the continuum is more compact and is only marginally resolved by our observations. The relatively low molecular gas mass, $Mgas=(2.3\pm 0.5)\times 10^{9}$ Msolar, and far infrared luminosity, $LFIR=(7.2\pm 1.5) \times 10^{11}$ Lsolar, of this quasar could be explained by its relatively low dynamical mass, $Mdyn=(3.9\pm 0.9)\times 10^9$ Msolar. It would be a scaled-down version the QSOs usually found at high-z. The FIR and CO luminosities lie on the correlation found for QSOs from low to high redshifts and the gas-to-dust ratio ($45\pm 17$) is similar to the one measured in the z=6.4 QSO, SDSS J1148+5251. Differential magnification affects the continuum-to-line luminosity ratio, the line profile and possibly the spectral energy distribution.Comment: Accepted for publication in A&A, revised after language editin

EROs found behind lensing clusters: II.Empirical properties, classification, and SED modelling based on multi-wavelength observations

We study the properties and nature of extremely red galaxies (ERO, R-K>5.6) found behind two lensing clusters and compare them with other known galaxy populations. New HST/ACS observations, Spitzer IRAC and MIPS, and Chandra/ACIS observations of the two lensing clusters Abell 1835 and AC114 contemplate our earlier optical and near-IR observations and have been used to study extremely red objects (EROs) in these deep fields. We have found 6 and 9 EROs in Abell 1835 and AC114. Several (7) of these objects are undetected up to the I and/or z band, and are hence ``optical'' drop-out sources. The photometric redshifts of most of our sources (80%) are z~0.7-1.5. According to simple colour-colour diagrams the majority of our objects would be classified as hosting old stellar populations. However, there are clear signs of dusty starbursts for several among them. These objects correspond to the most extreme ones in R-K colour. We estimate a surface density of (0.97+-0.31) arcmin-2 for EROs with (R-K>5.6) at K<20.5. Among our 15 EROs 6 (40 %) also classify as distant red galaxies (DRGs). 11 of 13 EROs with available IRAC photometry also fulfil the selection criteria for IRAC selected EROs (IEROs) of Yan et al. (2004). SED modelling shows that ~ 36 % of the IEROs in our sample are luminous or ultra-luminous infrared galaxies ((U)LIRG). Some very red DRGs are found to be very dusty starbursts, even (U)LIRGs, as also supported by their mid-IR photometry. No indication for AGNs is found, although faint activity cannot be excluded for all objects. From mid-IR and X-ray data 5 objects are clearly classified as starbursts. The derived properties are quite similar to those of DRGs and IEROs, except for 5 extreme objects in terms of colours, for which a very high extinction (Av>3) is found.Comment: 20 pages, 10 figures, accepted for publication in A&

Automatic parameterization of a flow routing scheme driven by radar altimetry data: Evaluation in the Amazon basin

ISI Document Delivery No.: 129GR Times Cited: 2 Cited Reference Count: 36 Cited References: BAMBER JL, 1994, INT J REMOTE SENS, V15, P925 Birkett CM, 2000, REMOTE SENS ENVIRON, V72, P218, DOI 10.1016/S0034-4257(99)00105-4 Boone A, 1999, J APPL METEOROL, V38, P1611, DOI 10.1175/1520-0450(1999)0382.0.CO;2 Boyle DP, 2000, WATER RESOUR RES, V36, P3663, DOI 10.1029/2000WR900207 Calmant S, 2008, SURV GEOPHYS, V29, P247, DOI 10.1007/s10712-008-9051-1 Chow V. T., 1988, APPL HYDROLOGY Coe MT, 2008, HYDROL PROCESS, V22, P2542, DOI 10.1002/hyp.6850 Cogley J. G., 2003, 20031 TRENT U DEP GE Cretaux JF, 2011, ADV SPACE RES, V47, P1497, DOI 10.1016/j.asr.2011.01.004 Dadson SJ, 2010, J GEOPHYS RES-ATMOS, V115, DOI 10.1029/2010JD014474 Decharme B, 2012, CLIM DYNAM, V38, P1389, DOI 10.1007/s00382-011-1054-9 Durand M, 2010, IEEE J-STARS, V3, P20, DOI 10.1109/JSTARS.2009.2033453 Getirana A. C. 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Boone, Aaron Yamazaki, Dai Mognard, Nelly Yamazaki, Dai/J-3029-2012 Centre National d'Etudes Spatiales (CNES) The first author thanks the Centre National d'Etudes Spatiales (CNES) for the financial support. The study benefited from data made available by Agencia Nacional de Aguas (ANA) and by the European Space Agency (ESA) under the form of Geophysical Data Records (GDRs). The multimission database of GDRs is maintained by the Centre de Topographie des Oceans et de l'Hydrosphere (CTOH) at LEGOS. The authors also thank G. Cochonneau (IRD) and M. C. Gennero (IRD) for their help in data acquisition and processing and three anonymous reviewers for their valuable comments. 2 AMER GEOPHYSICAL UNION WASHINGTON WATER RESOUR RESThis paper describes and evaluates a procedure that integrates radar altimetry data into the automatic calibration of large-scale flow routing schemes (LFRS). The Hydrological Modeling and Analysis Platform, coupled in off-line mode with the Interactions between Soil, Biosphere, and Atmosphere land surface model, is used to simulate daily surface water dynamics of the Amazon basin at a 0.25 degrees spatial resolution. The Multiobjective Complex Evolution optimization algorithm is used to optimize one parameter (subsurface runoff time delay) and other three parameter multiplier factors (Manning roughness coefficient for rivers, river width, and bankfull height) by minimizing two objective functions for the 2002 to 2006 period. Four calibration experiments are performed by combining water discharge observations and Envisat data to evaluate the potential of using radar altimetry in the automatic calibration of LFRS. One experiment is based on daily discharge observations, other combines discharge with altimetric data, and the other two ones are driven exclusively by radar altimetry data, at 16 or four virtual stations, depending on the experiment. The calibration process is validated against discharge observations at five gauging stations located on the main tributaries. This study shows the feasibility of calibrating LFRS using radar altimetry data. Results demonstrate that reasonable parameters can be obtained by using radar altimetry in an optimization procedure with competitive computational costs. However, there is evidence of equifinality among model parameters. Furthermore, the automatic calibration driven by altimetric data can reliably reproduce discharges time series, and significant improvements are noticed in simulated water level variations. Citation: Getirana, A. C. V., A. Boone, D. Yamazaki, and N. Mognard (2013), Automatic parameterization of a flow routing scheme driven by radar altimetry data: Evaluation in the Amazon basin, Water Resour. Res., 49, doi: 10.1002/wrcr.20077

Derivation of tropospheric methane from TCCON CH₄ and HF total column observations

The Total Carbon Column Observing Network (TCCON) is a global ground-based network of Fourier transform spectrometers that produce precise measurements of column-averaged dry-air mole fractions of atmospheric methane (CH₄). Temporal variability in the total column of CH₄ due to stratospheric dynamics obscures fluctuations and trends driven by tropospheric transport and local surface fluxes that are critical for understanding CH₄ sources and sinks. We reduce the contribution of stratospheric variability from the total column average by subtracting an estimate of the stratospheric CH₄ derived from simultaneous measurements of hydrogen fluoride (HF). HF provides a proxy for stratospheric CH₄ because it is strongly correlated to CH₄ in the stratosphere, has an accurately known tropospheric abundance (of zero), and is measured at most TCCON stations. The stratospheric partial column of CH₄ is calculated as a function of the zonal and annual trends in the relationship between CH₄ and HF in the stratosphere, which we determine from ACE-FTS satellite data. We also explicitly take into account the CH₄ column averaging kernel to estimate the contribution of stratospheric CH₄ to the total column. The resulting tropospheric CH₄ columns are consistent with in situ aircraft measurements and augment existing observations in the troposphere