Assessing The Starburst Contribution to the Gamma-Ray and Neutrino Backgrounds

Assessing the deposition and canopy penetration of nozzles with different spray qualities in an oat(Avena sativa L.)canopyJ.Connor Ferguson a,*,Rodolfo G.Chechetto a,b,Andrew J.Hewitt a,c,Bhagirath S.Chauhan d,Steve W.Adkins a,Greg R.Kruger c,Chris C.O'Donnell aa The University of Queensland,Gatton4343,Queensland,Australiab S~a o Paulo State University-FCA,Department of Rural Engineering,Botucatu,S~a o Paulo,Brazilc University of Nebraska-Lincoln,North Platte69101,NE,USAd Queensland Alliance for Agriculture and Food Innovation(QAAFI),The University of Queensland,Toowoomba4350,Queensland,Australiaa r t i c l e i n f oArticle history:Received4September2015 Received in revised form24November2015Accepted26November2015 Available online17December2015Keywords:Spray qualityApplication volume rateCoverageDroplet number densityNozzleSpray driftPesticide efficacy a b s t r a c tConsistent spray coverage that is evenly distributed throughout the canopy is necessary to control pest populations that can negatively affect yield.As applicators are switching to Coarser spray quality nozzles to reduce risk and liability of pesticide spray drift,concerns about efficacy loss are growing.Previous research has indicated that small droplets are the most effective at penetrating through crop canopies, but newer nozzle technologies have improved the effectiveness of larger droplet or Coarser sprays. Research was conducted to assess the canopy penetration of nozzles that produce Coarse,Very-Coarse and Extremely-Coarse spray qualities compared to nozzles that produce Fine and Medium spray quali-ties.Kromekote collectors were positioned in four configurations in an oat(Avena sativa L.)var.‘Yarran’(AusWest Seeds,Forbes,NSW,Australia)crop to quantify the coverage and droplet number densities (droplets cmÀ2)across three application carrier volume rates:50,75and100L haÀ1.Applications were made in thefield in30cm tall,tillering oats,with collectors arranged in a randomised complete block design with three replications.The entire study was repeated on the following day.Results showed that droplet number densities were inversely related to the droplet size produced by the nozzles,yet coverage was increased more by application volume rate than droplet size.Thus,both spray drift reduction and improved canopy penetration can be achieved with proper nozzle selection and operation parameters for the control of agronomic pests.©2015Elsevier Ltd.All rights reserved.1.IntroductionCrop canopy penetration is important for pesticide efficacy, especially for the control of invertebrate and fungal pests.Poorly distributed sprays in a crop canopy reduce the effectiveness of a spray application(Uk and Courshee,1982;Wolf et al.,2000),which can cause growers and applicators to have to reapply their sprays to achieve adequate pest control.Post-emergence herbicide efficacy is directly related to the ability to penetrate through crop canopies (Knoche,1994).Concerns about spray drift have led to the adoption of Venturi and other nozzle types which seek to increase droplet size to reduce this risk(Ferguson et al.,2015).The spray droplet size is the greatest factor affecting spray drift in broadacre crops (Hewitt,1997)and droplets with diameters smaller than100m m have the greatest tendency to drift(Grover et al.,1978;Byass and Lake,1977).When the droplet diameter is below200m m,deposi-tion is influenced primarily by atmospheric and wake effects from the sprayer(Spillman,1984)which often cause droplets to be captured in the upper portion of a plant canopy(Uk and Courshee, 1982).Physics dictates that a projected object with more mass under the influence of gravity would experience greater mo-mentum which should cause it to move deeper into dense canopies (Spillman,1984).Droplet size classification is based on a standard developed by the British Crop Protection Council(Southcombe et al.,1997)that has been updated and approved under the American Society of Agricultural and Biological Engineers(ASABE,formerly ASAE) producing the current version of its S572.1standard in2009(ASAE, 2009).The droplet size classes according to the ASAE standard(in increasing droplet size order)are:Extremely-Fine,Very-Fine,Fine, Medium,Coarse,Very-Coarse,Extremely-Coarse,and Ultra-Coarse.*Corresponding author.E-mail address:j.ferguson@.au(J.C.Ferguson).Contents lists available at ScienceDirect Crop Protectionjou rnal homepage:www.e lse /loca te/cropro/10.1016/j.cropro.2015.11.0130261-2194/©2015Elsevier Ltd.All rights reserved.Crop Protection81(2016)14e19The exact delineation of the size classes are based on a set of certified reference nozzles and each laboratory's droplet mea-surement system(ASAE,2009).Previous studies have examined droplet coverage and canopy penetration across a range of nozzle types(Knoche,1994;Zhu et al., 2004;Derksen et al.,2008;Hanna et al.,2009;Wolf and Daggupati, 2009)and found varying results.The results generally fall into two categories:smaller droplets penetrate canopies better(Knoche, 1994;Wolf and Daggupati,2009),or smaller droplets do not penetrate canopies better than large droplets(Zhu et al.,2004; Derksen et al.,2008;Hanna et al.,2009).Many of the studies appraised in the Knoche(1994)review occurred well before Venturi nozzle technology was developed.Wolf and Daggupati (2009)observed improved canopy penetration below a dense soybean(Glycine max(L.)Merr.)crop from Fine and Medium spray quality nozzles.Nozzles in that study were classified as Fine,Me-dium or Coarse.Hanna et al.(2009)compared Fine,Medium,and Coarse spray quality nozzles at three heights in a soybean canopy, but unlike Wolf and Daggupati(2009),observed no difference in droplet size and canopy penetration or coverage.Venturi nozzles led to higher deposits in a peanut(Arachis hypogaea L.)canopy as compared to non-Venturi nozzles across three collector heights, and especially at the bottom collector(Zhu et al.,2004).This result was also observed by Derksen et al.(2008)where Fine spray quality nozzles reduced deposits compared to Coarser spray quality noz-zles in a soybean crop.Application carrier volume rate has an effect on the perfor-mance of certain pesticides.In some cases,a lower volume rate can increase both coverage and efficacy(Fritz et al.,2005,2007). Smaller droplets tend to have a greater affinity for plant surfaces, especially on grasses due to their primarily vertical orientation (Lake,1977;Spillman,1984),but this does not seem to impact herbicide efficacy.In56%of studies examined by Knoche(1994),a decrease in the application volume rate led to an improvement or no effect on the efficacy of herbicides.This is consistent with other studies(McMullan,1995;Etheridge et al.,2001;Ramsdale and Messersmith,2001),conducted after1994.Changing the spray droplet size will impact the deposition,but the effect on coverage was not as correlated(Hanna et al.,2009);Wolf and Daggupati, 2009).Relatively few studies have explored the effect of nozzle type and droplet size on spray deposition rates and cereal canopy penetration for afixed liquidflow and spray pressure.The objec-tives of this study are:1)assess the coverage and droplet number densities(droplets cmÀ2)fromfive different spray quality nozzles with four collector arrangements in an oat canopy.2)Quantify the crop canopy penetration with different droplet size classes to determine if a greater percentage of small droplets in a spray will improve crop canopy penetration.3)Understand the relationship between spray volume rate and crop canopy penetration.2.Materials and methods2.1.Nozzles and application parametersA study to examine canopy penetration and coverage across nozzle type and application volume rate was conducted at the University of Queensland,Gatton,Queensland,Australia.Nozzle types that span acrossfive spray qualities at a standard pressure andflow rate were selected to compare deposition and canopy penetration in an oat canopy.The study compared nine nozzle types listed in Table1acrossfive different ASABE S572.1spray quality categories as tested in Table2.The XR11003VS operated at 300kPa was included for comparison as it is the reference nozzle used in international drift reduction technology(DRT)studies(van de Zande et al.,2002;ISO,2006,2008,2010).Each nozzle except the XR11003VS(which was operated at300kPa),was operated at 350kPa.This pressure was selected based on work from a previous study(Ferguson et al.,2015)where this pressure was a standard pressure within the standard operating parameters for each nozzle type.Treatments were made using a6m pull-behind quad bike sprayer.Application volume rates in the study were50,75,and 100L haÀ1applied at driving speeds listed in Table1.Nozzle spacing was50cm and boom height was85cm above the ground,50cm above the top collectors.2.2.Collector description and placementCollectors were3Â5cm Kromekote cards sprayed with waterþ1g LÀ1addition of Brilliant Blue(Tintex Dyes,Kelvin Grove, QLD Australia),placed at one of four positions:ground,lower canopy,middle canopy,and top canopy.The use of Kromekote cards for deposition analysis have been described before(Johnstone, 1960;Higgins,1967;Hewitt and Meganasa,1993).Each collector type was positioned on a5Â8cmflat metal plate attached to a post that was driven in the ground at various depths(Fig.1).The ground cards were placed10cm above the ground and left in open space. The lower canopy cards were placed on metal plates at17cm above the ground with four30cm tall oat plants in10cm pots placed in a square around the collector.The middle canopy collectors were positioned at20cm above the ground,and10cm above the soil surface of oat plants which were situated as described with the lower canopy.The top collectors were placed at35cm above the ground and just above the tips of the oat plants,positioned as mentioned above(Fig.1).Each collector type was positioned in a randomized complete block design with three replications.There were576cards in total with72for each nozzle type,and six for each nozzle type by spray volume rate by collector position.The study was applied on June9th and then the entire study repeated on June 10th,2015.2.3.Oat planting and growing conditionsOats were planted individually(one seed per pot)at a6cm depth.Seeds were planted into plastic pots(10Â10cm diameter),filled with0.5L of a standard University of Queensland Gatton nursery potting media(1m3of composted pine bark(2e10mm); 2kg Osmocote Plus8e9month(NPK:15.0þ3.9þ9.1g plus 1.5g Mg and trace elements);1kg Osmocote Exactþ3e4month (NPK:16.0þ5þ9.2g plus1.8g Mg and trace elements);2kg Nutricote7month(NPK:16.0þ4.4þ8.3g plus trace elements);1.2kg Saturaid granular wetting agent;1.2kg Dolomite;1.3kg Osmoform4month release(IBDU)(NPK:18.0þ2.2þ11.0g plus trace elements).Plants were grown outside and irrigated twice daily.Pots were placed into0.5Â0.4m trays(20pots per tray)and trays were rearranged every4days in a completely randomised design to ensure conditions would be evenly spread out across pots. At the time of the study,oat plants were at the tillering stage, measuring25e32cm in height.Plants were placed around the collector positions as described above and plants were removed after thefirst day of spraying and new plants were placed out the second day.2.4.Card analysisEach card was separately photographed on a light table using a high resolution digital-single-lens-reflex(DSLR)camera positioned at a10cm height above the light table.Photographs of the sprayed cards were analysed using Image J software(Rasband,2008).Each card was cropped to remove background area,changed into8-bitJ.C.Ferguson et al./Crop Protection81(2016)14e1915format,and then individually threshold adjusted to ensure that only sprayed droplets were included in the sample analysis.Each image was analysed for droplet number density and percent coverage.Coverage was determined as the percent cover of the card from the blue dye of deposited droplets.2.5.Droplet size analysisThe sprays were analysed for droplet size distribution spectra in the Centre for Pesticide Application and Safety (CPAS)Wind Tunnel Research Facility at the University of Queensland on June 19,2015.Wind speed was set at 8.0m s À1,a required speed to avoid a spatial sampling bias (SDTF,1997).Each treatment was analysed on a laser diffraction instrument (Sympatec Helos Sympatec Inc.,Clausthal,Germany)to measure droplet size from each nozzle type.The laser diffraction instrument was placed 30cm downwind from the nozzle,to allow for full liquid sheet breakup.Nozzles were actuated in a downward direction to allow the spray plume to pass through the measurement area for 9s per measurement.The volumetric droplet size spectra parameters selected for data interpretation were the D v0.1,D v0.5,and the %of the spray volume contained in droplets with a diameter <150m m (used often to classify theTable 1Nozzles listed with their respective operating parameters and the driving speeds for each of the three application volume rates used in the study.Nozzle typeAngle and flow rateManufacturerOperating pressureDriving speed 50L ha À175L ha À1100L ha À1kPa km h À1XR (reference)11003Spraying Systems Inc.30028.819.214.4XR 11002Spraying Systems Inc.35020.713.810.4TT11002Spraying Systems Inc.35020.713.810.4TDADF 11002Agrotop GmbH35020.713.810.4AIXR 11002Spraying Systems Inc.35020.713.810.4MD 11002Hardi International 35020.713.810.4AI 11002Spraying Systems Inc.35020.713.810.4TTI11002Spraying Systems Inc.35020.713.810.4Table 2Droplet size distribution and ASABE S527.1spray quality classi fication based on D v0.1and D v0.5for nozzles used in this study and the ASABE reference nozzles measured on that day.NozzlePressure kPa D v0.1m mD v0.5%<150m m ASABE classi fication110014505711273.5Very-Fine/Fine XR 110023507615743.3Fine XR 110033009021325.5Fine110033009522026.2Fine/Medium TurboTeejet 1100235012027915.9Medium TDADF 11002350176365 6.6Medium Mini Drift 11002*3501673757.6Medium11006200180373 6.0Medium/Coarse Mini Drift 11002*3501673757.6Coarse AIXR 11002350188381 6.2Coarse8008250222456 3.5Coarse/Very-Coarse AI 11002350261499 2.0Very-Coarse6510200288585 1.6Very-Coarse/Extremely-Coarse TTI 110023503607220.6Extremely-Coarse65151503827290.5Extremely-Coarse/Ultra-Coarse*The Mini Drift 11002had a D v0.1classi fied as Medium,but a D v0.5classi fied as Coarse.The ASAE S572standard approach would classify as Medium,but ef ficacy studies generally use the D v0.5for droplet size classi fication.Thus it has been included twice and classi fied differently based on the D v0.1or D v0.5.yout of one replication of the oat plants with the lower collector,middle collector,ground collector,and top card placement from left to right.The collectors were arranged in a randomised complete block design with 3replications.J.C.Ferguson et al./Crop Protection 81(2016)14e 1916‘driftablefines’for a treatment).These parameters were selected because they are widely used to assess spray drift potential(D v0.1 and%<150m m)(SDTF,1997)and efficacy potential(D v0.5).The D v0.1is the diameter at which10%of the volume of droplets are contained in droplets at or below that diameter.The D v0.5(volume median diameter)is the diameter at which half of the volume is contained in droplets of larger or smaller diameter to help classify sprays for efficacy potential,and understand the size classification of each.In order to help classify the nozzle treatments,the ASABE references nozzles were also measured at the same time,a method consistent with ASABE S572.1(ASAE,2009).2.6.Statistical analysesCollector coverage and droplet number density were analysed in separate generalised linear mixed models(PROC GLIMMIX)in SAS (Statistical Analysis Software,version9.4,Cary,North Carolina, USA)with means separations made at the a¼0.05level.Both models were analysed separately for each of the four collector placements:coverage or droplet number density¼nozzle type x volume rate x application day and block was randomised.Fixed effects were nozzle type,application volume rate,and application day.The denominator degrees of freedom(df)was protected from bias through the inclusion of the Kenward-Roger adjustment for the generalised linear mixed model(Kenward and Roger,1997).The Sidak adjustment was included in comparisons of variables to improve the power and confidence in reported differences(Sidak, 1967).Application day was not significant,thus data were pooled, giving six replications of each nozzle x application volume rate x collector placement treatment.A separate generalised linear mixed model was constructed for the droplet size data,where the Dv0.5with water was analysed by nozzle type.The Kenward-Rogers and Sidak adjustments were both included as described above.3.Results3.1.Application conditions over both study daysEnvironmental conditions did not vary across both application days,except that the temperature was3 C cooler,and the relative humidity was11%higher on the second day(Table3).The data for both the coverage and the droplet number density were not sig-nificant across days,thus data points were pooled.3.2.Droplet size analysisNozzles were classified based on results from the ASABE refer-ence nozzles taken during the same wind tunnel period.When operated at350kPa,the TDADF11002,AI11002,and TTI11002 were all classified as a droplet size category smaller than the clas-sification listed in their respective nozzle catalogues(Table2).The greatest difference in droplet size was across nozzles of different spray qualities.The AIXR11002and MD11002were not different at the D v0.5(Table4).The Fine and Medium spray quality nozzles were not similar,and each of the other spray qualities were different (Table4).3.3.Droplet number densityNozzle type was significant(p<0.001)for droplet number density as was the nozzle type by spray volume rate(p¼0.001) (Table5).The nozzles that produce a Fine spray quality XR11002 nozzle had the highest droplet number density across collector positions(Table5)followed by the larger D v0.5Fine spray quality nozzle,XR11003.The trend followed where the Medium spray quality nozzles(TT11002,TDADF11002)had the next highest droplet number density.This trend continued until the TTI11002, an Extremely-Coarse spray quality nozzle,which produced the lowest droplet number density across collector type(Table4). There was not a correlation between droplet number density and coverage.The canopy appeared to have little effect on droplet number density across nozzle types.In the case of Coarse,Very-Coarse and Extremely-Coarse spray quality nozzles,(AIXR11002, MD11002,AI11002and the TTI11002)the canopy increased the droplet number density.This trend was not the case with the XR 11002,XR11003,and the TT11002(Table4).The significant interaction with nozzle by volume rate was dependent on nozzle type.The Fine spray quality nozzles(XR11002 and XR11003)resulted in a trend where increasing the application volume from50to100L haÀ1reduced the droplet number density (115e90and99to82respectively).The Medium spray quality nozzle(TT11002),Medium/Coarse spray quality nozzle(MD 11002),and the Very-Coarse spray quality nozzle(AI11002)did not see a change in their droplet number density.The trend of increased droplet number densities with increased volume rate was observed with the TDADF11002,AIXR11002,and TTI11002.3.4.CoverageThe relationship between coverage and application volume rate was significant(p<0.001)as was the relationship between coverage and nozzle type(p<0.001)for each collector position (Table6).The100L haÀ1volume rate resulted in the highest coverage across nozzle and collector type(39%)and the50L haÀ1 volume resulted in the lowest coverage(21%).The75L haÀ1volume rate resulted in an overall coverage of30%,whichfits the linear trend that with each increase of25L haÀ1application volume rate, coverage is increased by9%(Table7).Coverage was similar at the top collector placement between the Fine(XR11002,XR11003)and Medium(TT11002)spray quality nozzles(Table2).Coverage was also similar across the rest of the nozzles classified as Medium or Coarser,including the Extremely-Coarse TTI11002.The XR11002 and the XR11003always had a similar coverage across each col-lector position(Table2).This was also the case for the AI11002and the TTI11002.At the middle canopy placement,the XR11002had a similar coverage to the Medium(TDADF11002)and the Coarse spray quality nozzles(AIXR11002and MD11002).At the lower canopy collector position,the XR11003was similar to the AIXR 11002and TDADF11002,but not the TT11002which resulted in a lower coverage(Table4).At the ground collector position,the Fine XR11002was similar to the Coarse AIXR11002.Table3Weather data for the two days of the study on June9and10,2015.Weather data taken was summarised only for the hours of the day for which spraying occurred.Date Avg.Temp Avg.Dew point Avg.RH Wind speed and direction Gust( C)( C)(%)(km hourÀ1/NNE)(km hourÀ1)09/06/201520.711.656.98.011.510/06/201517.711.467.88.112.3J.C.Ferguson et al./Crop Protection81(2016)14e19173.5.Canopy penetrationCanopy penetration was similar across all nozzle types.There was no observed difference in coverage across nozzle type when volume rate was consistent.Differences were observed in coverage from the top card compared against the ground card (p ¼0.002)but no differences observed in the droplet number density (Table 4).The middle and lower canopy cards had the greatest droplet number density,followed by the top card and ground cards respectively.The ground collector resulted in the lowest coverage for five of the eight total nozzles e without any plant material nearthe card.4.DiscussionThe droplet number densities were strongly correlated to the droplet size categories of the nozzles used in the study,where the smaller the D v0.5,the greater the droplet number density (Tables 2and 4).The interaction of volume rate on the droplet number density was nozzle dependent,but this was not the case with the interaction of volume rate on coverage which was consistent across nozzle type (Table 7).This result agrees with those of both Wolf and Daggupati (2009)and Hanna et al.(2009)(Table 5).Coverage was not as strongly correlated to droplet size,though the nozzles that resulted in the highest and lowest coverage across collector placement were the Finest and Coarsest spray quality nozzles respectively (Table 4).This result is consistent with Wolf and Daggupati (2009)and Hanna et al.(2009)where they also observed no clear trend with spray quality and coverage even though there was a clear link to droplet size and its effect on the droplet number density.Coverage also varied with nozzle type.Across two collector positions,the AIXR 11002had a higher coverage than the TDADF 11002(Table 4).This was even more apparent where the AIXR 11002had a higher coverage across each collector position than the TT 11002.The coverage and the droplet number density did not appear to be affected by the presence of the canopy,and in some cases,the canopy increased both results.This suggests that the nozzle types were able to effectively penetrate the canopy to an equal degree,or that the canopy was not dense enough to have an effect.Studies by Wolf and Daggupati (2009),Hanna et al.(2009),Zhu et al.(2004),and Derksen et al.(2008)examined canopy penetration in a dense soybean or peanut canopy,and did observe some nozzle effect on canopy penetration.Wolf and Daggupati (2009)observed improved canopy penetration with Finer spray quality nozzles where the others observed equal to or better canopy penetration with Coarser spray quality nozzles (Zhu et al.,2004;Derksen et al.,2008;Hanna et al.,2009).The oat canopy is structurally different from both a peanut and soybean canopy and thus it may be hard to successfully compare results from the two.The Wolf and Daggupati (2009)study used only collectors at one location (the bottom of the canopy)so it is hard to know the total canopy effect from this study which would have been observable if multiple collector positions within the canopy were included.Results from the present study suggest that Coarser spray qualities are aided by the presence of the canopy as the Coarse,Very-Coarse,and Extremely-Coarse spray quality nozzles saw an increase in coverage and the droplet number density.The spray volume rate effects on coverage across nozzle typeTable 4Droplet deposition results for each nozzle type listed by the collector position and the statistical breakdown for each model.NozzleGround Lower Middle Top Pressure (kPa)D v0.5(m m)Density (cm À2)Coverage (%)Density (cm À2)Coverage (%)Density (cm À2)Coverage (%)Density (cm À2)Coverage (%)XR 11003(reference)300213E 92A 35.1ab 90AB 34.4ab 96A 36.4ab 89A 37.7ab AI 11002350499B 37CD 20.2e 46DC 24.5d 37CD 22.9cd 34BC 25.2c AIXR 11002350381C 57B 30.9abc 56C 31.7bc 54BC 30.7ab 53B 34.2abc Mini Drift 11002350375C 46BC 29.3bc 52C 28.4cd 57BC 30.5ab 56B 30.9abc TDADF 11002350365C 60B 28.5c 57C 31.9bc 62B 34.2ab 57B 32.1abc TurboTeejet 11002350279D 82A 26.8cd 79B 26.9cd 100A 29.0bc 88A 30.1abc TTI 11002350722A 26D 21.0de 30D 23.5d 29D 21.5d 27C 26.0bc XR 11002350157F95A36.6a104A37.4a100A37.5a105A38.3aEach column was analysed separately using a generalised linear mixed model as described in Section 2.6.Different letters indicate statistical signi ficance at a ¼0.05with Sidak's adjustment.Each column was analysed separately,denoted with the uppercase and lowercase letters to indicate differences.Table 5Droplet number density Type III Test across nozzle type,spray volume rate and collector position with the Kenward-Roger adjustment.Type III test of fixed effects EffectNum df Den df F Value Pr >F nozzle7475119.69<0.001collector-position3475 1.540.204nozzle*collector-position 214750.910.574volume rate24750.070.931nozzle*volume rate14475 3.060.001collector-position*volume rate6475 1.480.183nozzle*collector-position*volume rate424750.520.995Table 6Coverage Type III Test across nozzle type,spray volume rate and collector placement with the Kenward-Roger adjustment.Type III test of fixed effects EffectNum df Den df F Value Pr >F nozzle747633.83<0.001collector-position3476 4.420.005nozzle*collector-position 214760.520.961volume rate2476262.51<0.001nozzle*volume rate144760.530.915collector-position*volume rate64760.340.918nozzle*collector-position*volume rate424750.341.000Table 7Coverage by volume rate comparisons pooled across nozzle type and collector placement with Sidak's adjustment.Volume rateEstimate %vs.100L ha À1vs.75L ha À1ADJ P Value ADJ P Value 10039ee 7530<0.001e5021<0.001<0.001J.C.Ferguson et al./Crop Protection 81(2016)14e 1918and collector placement were clear(Table6),but the effect was evenly distributed throughout the canopy.The higher volume rate led to a greater droplet deposition across the entirety of the study.The results obtained from this study(Table4)show the importance of making the proper nozzle selection,which can allow the applicator to select a Coarser spray quality nozzle such as the AIXR11002and improve their coverage compared to a smaller droplet producing nozzle such as the TT11002.This was also observed with the Coarser spray quality nozzle such as the TTI which had a similar coverage across collector placement to the AI. This result can both effectively reduce the risk of spray drift as the AIXR had a2.5x decrease in droplets less than150m m compared to the TT and the TTI had a4x decrease in droplets less than150m m compared to the AI.With a growing concern of spray drift,results from this study can help to allay concerns of reduced coverage and subsequently reduced efficacy that follow discussions of adopting Coarser spray quality nozzles.There was also no loss in coverage due to the canopy for both the Very-Coarse AI11002and the Extremely-Coarse TTI11002,which means that both could be adopted without perceived loss in efficacy.The extrapolation of the results from this study and the effect on herbicide efficacy are difficult,but results from previous studies (Knoche,1994;McMullan,1995;Etheridge et al.,2001;Ramsdale and Messersmith,2001)suggest that reduced coverage from reduced application volume rate did not affect efficacy with some pesticides.It is clear that coverage is reduced when spray volume rate is decreased(Table7).These results would suggest then,that a minimum coverage is necessary to achieve acceptable levels of weed control.This level of coverage can be achieved with Coarser spray quality nozzles as long as the spray volume rate is sufficient. The trend with coverage in this study suggests that between 50L haÀ1and100L haÀ1there is an18%gain in coverage with an increase of50L haÀ1spray volume rate(Table7).This trend is unlikely to continue indefinitely but was consistent across nozzle type between these volume rates.In summary,droplet size is an important factor influencing spray deposition and canopy penetration in most applications.It was observed that with the optimal nozzle choice,a Coarser spray quality nozzle can be selected to minimise spray drift potential and maximise coverage.Application volume rate affected coverage across collector placement,but there was less correlation with the volume rate effects on droplet number density which was nozzle dependent.Canopy effects aided in the deposition of Coarser spray quality nozzles,but did not reduce the coverage or droplet number density across nozzle type.Future efficacy studies will be con-ducted to apply results from this study to understand how volume rate and coverage affect control of weeds and if a minimum level of biologically effective coverage can be determined to further aid in nozzle and technology selection to reduce spray drift while achieving acceptable levels of control.AcknowledgementsThe authors acknowledge the Grains Research and Development Corporation of Australia(GRDC)for their support of this work through the project titled“Options for improved insecticide and fungicide use and canopy penetration in cereals and canola”, UWA00165.The authors also would like to thank Peter Tame of AusWest Seeds for his support of this work by providing seed for this study.ReferencesASAE,2009.Spray Nozzle Classification by Droplet Spectra.Standard572.1American Society of Agricultural and Biological Engineers,St.Joseph,MI. Byass,J.B.,Lake,J.R.,1977.Spray drift from a tractor-poweredfield sprayer.Pest.Sci.8,117e126.Derksen,R.C.,Zhu,H.,Ozkan,H.E.,Hammond,R.B.,Dorrance,A.E.,Spongberg,A.L., 2008.Determining the influence of spray quality,nozzle type,spray volume, and air-assisted application strategies on deposition of pesticides in soybean canopy.Trans.ASAE51,1529e1537.Etheridge,R.E.,Hart,W.E.,Hayes,R.M.,Mueller,I.C.,2001.Effect of venturi type nozzles and application volume on post-emergence herbicide efficacy.Weed Technol.15,75e80.Ferguson,J.C.,O'Donnell,C.C.,Chauhan,B.S.,Adkins,S.W.,Kruger,G.R.,Wang,R., Urach Ferreira,P.H.,Hewitt,A.J.,2015.Determining the uniformity and con-sistency of droplet size across spray drift reducing nozzles in a wind tunnel.Crop Prot.76,1e6.Fritz,B.K.,Kirk,I.W.,Hoffmann,W.C.,Martin,D.E.,Hofman,V.I.,Hollingsworth,C., McMullen,M.,Halley,S.,2005.Aerial application methods for increasing spray deposition on wheat heads.Appl.Eng.Agric.22,357e364.Fritz,B.K.,Hoffmann,W.C.,Martin, D.E.,Thomson,S.J.,2007.Aerial application methods for increasing spray deposition on wheat heads.Appl.Eng.Agric.23, 709e715.Grover,R.,Kerr,L.A.,Maybank,J.,Yoshida,K.,1978.Field measurements of droplet drift from ground sprayers.Can.J.Plant Sci.58,611e622.Hanna,H.M.,Robertson,A.E.,Carlton,W.M.,Wolf,R.E.,2009.Nozzle and carrier application effects on control of soybean leaf spot diseases.Appl.Eng.Agric.25, 5e13.Hewitt,A.J.,1997.The Importance of droplet size in agricultural spraying.Atomi-zation Sprays7,235e244.Hewitt, A.J.,Meganasa,T.,1993.Droplet distribution densities of a pyrethroid insecticide within grass and maize canopies for the control of Spodoptera exempta larvae.Crop Prot.12,59e62.Higgins,A.H.,1967.Spread factors for technical malthion.J.Econ.Ent62,912e916. ISO22369-2,2010.Crop Protection Equipment e Drift Classification of Spraying Equipment-Part2:Classification of Field Crop Sprayers by Field Measure-ments.International Organization for Standardization,Geneva.ISO22856,2008.Equipment for Crop Protection e Methods for the Laboratory Measurement of Spray Drift e Wind Tunnels.International Organization for Standardization,Geneva.ISO22369-1,2006.Crop Protection Equipment e Drift Classification of Spraying Equipment Part1:Classes.International Organization for Standardization, Geneva.Johnstone,D.R.,1960.Assessment Techniques2.Photographic Paper,p.13.CPRU Porton Report No.177.Mimeographed.Kenward,M.G.,Roger,J.H.,1997.Small sample interference forfixed effects from restricted maximum likelihood.Biometrics53,983e997.Knoche,M.,1994.Effect of droplet size and carrier volume on performance of foliage-applied herbicides.Crop Prot.13,163e178.Lake,J.R.,1977.The effect of drop size and velocity on the performance of agri-cultural sprays.Pest.Sci.8,515e520.McMullan,P.M.,1995.Effect of spray volume,spray pressure and adjuvant volume on efficacy of sethoxydim and fenoxaprop-p-ethyl.Crop Prot.14,549e554. Ramsdale,B.K.,Messersmith,C.G.,2001.Drift-reducing nozzle effects on herbicide performance.Weed Technol.15,453e460.Rasband,W.S.,2008.ImageJ.U.S.National Institutes of Health,Bethesda,Maryland, USA,pp.1997e2008.SDTF,1997.Spray Drift Task Force Study A95-010,Miscellaneous Study Nozzle Study.EPA MRID No.44310401.Sidak,Z.,1967.Rectangular confidence regions for the means of multivariate normal distributions.J.Am.Stat.Soc.62,626e633.Southcombe,E.S.E.,Miller,P.C.H.,Ganzelmeier,H.,Van de Zande,J.C.,Miralles,A., Hewitt,A.J.,1997.The international(BCPC)Spray classification system includinga drift potential factor.In:Proceedings of the Brighton Crop Protection Con-ference e Weeds.Brighton,UK.5A-1,pp.371e380.Spillman,J.J.,1984.Spray impactions,retention and adhesions:an introduction to basic characteristics.Pest.Sci.15,97e106.Uk,S.,Courshee,R.J.,1982.Distribution and likely effectiveness of spray deposits within a cotton canopy fromfine ultralow-volume spray applied by aircraft.Pest.Sci.13,529e536.van de Zande,J.C.,Porskamp,H.A.J.,Holterman,H.J.,2002.Influence of reference nozzle choice on spray drift classification.Aspects of Appl.Bio.66.Int.Adv.Pest.Appl.Wellesb.2002,49e56.Wolf,R.E.,Daggupati,N.P.,2009.Nozzle type effect on soybean canopy penetration.Appl.Eng.Agric.25,23e30.Wolf,T.M.,Harrison,S.K.,Hall,F.R.,Cooper,J.,2000.Optimizing postemergence herbicide deposition and efficacy through application variables in no-till sys-tems.Weed Sci.48,761e768.Zhu,H.,Dorner,J.W.,Rowland,D.L.,Derksen,R.C.,Ozkan,H.E.,2004.Spray pene-tration into peanut canopies with hydraulic nozzle tips.Biosyst.Eng.87, 275e283.J.C.Ferguson et al./Crop Protection81(2016)14e1919。

Knowledge brokering on emissions modelling in Strategic Environmental Assessment of Estonian energy policy with special reference to the LEAP modelPiret Kuldna a ,⁎,Kaja Peterson a ,Reeli Kuhi-Thalfeldt a ,ba Stockholm Environment Institute Tallinn Centre,Lai 34,Tallinn 10133,Estonia bTallinn University of Technology,Ehitajate tee 5,Tallinn 19086,Estoniaa b s t r a c ta r t i c l e i n f o Article history:Received 22December 2014Received in revised form 4June 2015Accepted 4June 2015Available online 11June 2015Keywords:Strategic Environmental Assessment Knowledge brokering LEAPEnergy policyStrategic Environmental Assessment (SEA)serves as a platform for bringing together researchers,policy devel-opers and other stakeholders to evaluate and communicate signi ficant environmental and socio-economic effects of policies,plans and programmes.Quantitative computer models can facilitate knowledge exchange between various parties that strive to use scienti fic findings to guide policy-making decisions.The process of facilitating knowledge generation and exchange,i.e.knowledge brokerage,has been increasingly explored,but there is not much evidence in the literature on how knowledge brokerage activities are used in full cycles of SEAs which employ quantitative models.We report on the SEA process of the national energy plan with re flections on where and how the Long-range Energy Alternatives Planning (LEAP)model was used for knowledge broker-age on emissions modelling between researchers and policy developers.Our main suggestion is that applying a quantitative model not only in ex ante ,but also ex post scenario modelling and associated impact assessment can facilitate systematic and inspiring knowledge exchange process on a policy problem and capacity building of par-ticipating actors.©2015Elsevier Inc.All rights reserved.1.IntroductionSEA is a type of impact assessment to integrate environmental con-cerns into strategic decision-making with the aim to promote sustain-able development.In a decision-making process,impact assessments can serve various and simultaneous functions:information generation,debate and deliberation,attitude shifting and complexity structuring (Hugéet al.,2011).Farrell et al.(2001)also emphasise the communica-tive role of assessment processes as bridges between science and policy.In the energy sector,where impact assessment deals with complex technical and structural issues,uncertainties and multiple impacts,quantitative models are widely used as planning and analysis tools for addressing these challenges.While modelling itself is not driving the policy,nor deciding the political feasibility of targets,quantitative models can offer structured insight into areas of uncertainty (Strachan et al.,2009;Mundaca et al.,2010),help understand the interactions and promote discussion (Jebaraj and Iniyan,2006)and support various approaches to future studies (Finnveden et al.,2003).Van Daalen et al.(2002)have summarised four contributions of quantitative models to the environmental policy-making life cycle:1)eye-opener,2)visualiserof alternative future scenarios,3)vehicle for inspiring political consen-sus,and 4)assistant in identifying concrete policy decisions and poten-tial policy outcomes.However,the use of models in policy development is not always self-evident.Brugnach et al.(2007)suggest that both the modelling and the policy-making communities should contribute to the integration of modelling information into policy formulation.For modellers,this involves promoting models as tools of communication,learning and exploration,and for policy-makers,this suggests a need to view modelling as a tool for informing the public and scienti fic com-munity in an uncertain world.SEAs can serve as platforms for enhancing such knowledge ex-change,where information is not simply transferred from researchers to decision-makers,but developed and co-produced interactively with actors involved (Sheate and Partidário,2010;Fazey et al.,2012).Assess-ments are also more likely to in fluence decision-making if the decision-makers are sharing and acquiring not just information but knowledge (information that has been processed through learning)(Sheate and Partidário,2010).Similarly,model generated output alone may not be enough for decision-making.However,knowledge exchange is often conducted on an ad-hoc basis,based on ‘what seems to work ’(Reed et al.,2014).In impact assessments,Partidário and Sheate (2013)sug-gest not simply hope that the process of facilitating knowledge genera-tion and exchange,i.e.knowledge brokerage,will happen,but explicitly design it in order to support constructive and collaborative planningEnvironmental Impact Assessment Review 54(2015)55–60⁎Corresponding author.E-mail address:piret.kuldna@seit.ee (P.Kuldna)./10.1016/j.eiar.2015.06.0010195-9255/©2015Elsevier Inc.All rightsreserved.Contents lists available at ScienceDirectEnvironmental Impact Assessment Reviewj o u r n a l h o me p a g e :ww w.e l s e v i e r.c o m /l o c a t e /e i a rprocesses and ultimately more sustainable outcomes.At the same time impact assessors need to adopt aflexible,adaptive and learning ap-proach themselves too,as the decision-making processes are often long and unpredictable(Kørnøv and Thissen,2000).This is supported by Runhaar and Driessen(2007)who argue that SEA studies will obvi-ously have a greater impact when they areflexible and tailored to the actual evolvement of policy processes,rather than adhering to strict, standardised and detailed procedures.Likewise,knowledge brokering activities in SEA should also depend on the needs and expectations of actors involved.Knowledge brokering has been categorised in several ways.For example,Ward et al.(2009)identify three models of knowledge brokering:knowledge management,linkage and exchange,and capaci-ty building,which represent common roles performed by knowledge brokers.In environmental modelling,Krueger et al.(2012)highlight the convening,communicating,mediating and translating roles of knowledge brokers.Turnhout et al.(2013)differentiate three knowl-edge brokering repertoires:supplying,bridging and facilitating,illus-trating the relation between knowledge production and use.Michaels (2009)specifies six knowledge brokering strategies to environmental policy problems and settings and based on her work,Jones et al. (2013)set out six functions of knowledge intermediaries.These strate-gies/functions are listed in order of increasing intensity of relationship building and commitment of resources:•informing(disseminating research results to policy developers,limit-ed exchange between the producers and users of the knowledge);•consulting/linking(advising on problems delineated by parties seeking counsel,linking policy developers with the expertise needed for a par-ticular policy area);•matchmaking(bringing together individuals who can contribute to policy-making and who would not otherwise meet,e.g.from another discipline or with different types of knowledge);•engaging(involving other parties in discussions that are framed by one party,to provide knowledge on an as-needed basis);•collaborating(parties jointly frame the process and negotiate the sub-stance of issues,may need significant resources of time and money);•building adaptive capacity(parties jointly direct interactions and dis-cussions of problems with multiple dimensions in which learning is considered,to improve the ability of parties in handling multiple and emerging issues).Depending on the decision-making issue,all or some of these strat-egies may be appropriate at different points of the policy cycle.For in-stance,Jacobson et al.(2005)have shown that consulting can be an effective strategy for interactive knowledge transfer to enhance the use of research-based knowledge in decision-making.Sheate and Partidário(2010)demonstrate the role of engagement and capacity building in strategic planning and assessment.In order to distinguish between different knowledge brokerage strategies related to environmental policy problems,we take the typol-ogy of Michaels(2009)as a starting point and examine the knowledge exchange process on emissions modelling between researchers and pol-icy developers in the national energy plan SEA.In our study the model is LEAP(Long-range Energy Alternatives Planning model)which is a soft-ware tool for energy-environment policy analysis and impact predic-tion,developed at the Stockholm Environment Institute(Heaps,2008; ).LEAP can be used for both demand and supply side energy modelling,including for building and comparing scenarios to meet the energy demand in all sectors of an economy and account for energy and non-energy sector greenhouse gas(GHG) emission sources and sinks.The literature shows that most of the LEAP-model applications have been at the national level,primarily driv-en by policy requirements:for developing low-carbon economies, future sustainable energy and climate policies,and renewable energy development scenarios or to reduce CO2emissions(e.g.,Tao et al., 2011;Yophy et al.,2011;Roinioti et al.,2012;Özer et al.,2013;Park et al.,2013).At the city level LEAP has been applied for urban energy saving and emissions reductions(e.g.,Lin et al.,2010)and globally for developing forward-looking assessments of energy challenges (Nilsson et al.,2012).In Estonia,the LEAP model has been used for the national level ex ante SEA of Energy Plan2020and in ex post scenario modelling and associated impact assessment for the preparation of En-ergy Plan2030+.The paper is structured as follows.Section2describes the knowledge needs in the context of Estonian energy policy and knowledge generation with LEAP in the national energy plan. Section3describes the study methodology.In Sections4and5,the study results are presented and discussed,respectively.Thefinal section draws conclusions based on the studyfindings.2.Test case contextThe knowledge needs for formulating a national development plan for the energy sector(hereinafter:national energy plan)primarily in-clude information on available resources and policy measures needed to meet European Union(EU)and national climate and energy policy targets and to ensure energy rmation on environmental, economic and social impacts of energy policy measures as well as im-pact assessment procedural knowledge is also essential.In Estonia,the energy sector is dominated by one primary energy source:oil shale. As a domestic fossil fuel,oil shale provides for approximately70%of the country's total primary energy supply.Although oil shale increases energy security of Estonia(the country's overall level of energy import dependence is approximately15%),the energy sector is Estonia's most environmentally impactful sector.The majority of the country's GHG emissions come from oil shale extraction and combustion,which are the main drivers behind the national economy's high carbon intensity values(OECD/IEA,2013).The national energy plan is the highest-level strategic document on the Estonian energy sector which elaborates on development visions and objectives and describes measures for achiev-ing them.As such,the document formulates national energy policy,and its targets and measures have to be reflected down to the lower level development plans that implement this policy.The authority responsi-ble for national energy plan preparation is the Ministry of Economic Af-fairs and Communications(MoEAC,hereinafter:policy developers).The first Estonian energy sector national development plan was approved by the Estonian Parliament in1998and has now been reviewed three times,combined with SEA according to the EU Directive SEA Directive 2001/42/EC.The second and third authors of the current paper together with other energy experts(hereinafter:researchers)from the SEI Tallinn Centre(SEIT,a non-governmental research institute)carried out the SEA for Energy Plan2020upon being selected by the MoEAC through public procurement.The guidelines for SEA on the website of the Minis-try of the Environment do not outline specific requirements on SEA tool choice or application(Ministry of the Environment,2009).However, there has been a certain history of the use of quantitative models in SEAs for national energy plans since Energy Plan2020(Table1).2.1.The use of LEAP model in the SEA of the national energy planIn the Energy Plan2020,the application of LEAP–a new model for Estonian national energy planning–was proposed by the SEA re-searchers who had the LEAP modelling expertise.In particular,we pro-posed to model the most important emissions of energy sector and to find out which electricity and heat production scenarios have the lowest level of carbon dioxide(CO2)and sulphur dioxide(SO2).Since LEAP is a scenario-based modelling system,it was possible to work closely with the policy developers responsible for the preparation of the national en-ergy plan throughout the development of alternative scenarios.Issues regarding how detailed the model should be,what sectors should be modelled,and which parameters and input data to use were negotiated56P.Kuldna et al./Environmental Impact Assessment Review54(2015)55–60with them.The alternative scenarios in Energy Plan2020were policy scenarios which are appropriate to use if the future can be affected through strategic action(Finnveden et al.,2003).The policy changes of scenarios were characterised by different shares of fuels for electricity and heat generation and respective production capacities,based on the national targets in the energy sector.The alternative scenarios for elec-tricity and heat production werefirst drafted by the researchers during the SEA scoping stage and then specified in the impact assessment stage based on information gained from the policy developers.The scenarios were analysed according to the implications of different futures,on the basis of environmental,social and economic criteria proposed by both the researchers and policy developers,ing the backcasting approach(Robinson,2003).Out of the total26criteria,the LEAP model was used to develop projections for CO2and SO2emissions of the scenarios(two criteria),EcoSense model for calculating the full costs of electricity production technologies(1criterion)and qualitative multi-criteria analyses for assessing the impact of the scenarios against the rest24criteria(SEI Tallinn,2009).During the emissions modelling stages,the main role of the policy developers was to provide informa-tion on the planned energy supply and demand data,verify modelling assumptions and the set of scenarios.For data visualisation and communication in LEAP,one can present and share model assumptions and results through Excel,Word and PowerPoint.In Energy Plan2020,the LEAP model was used to visualise scenarios and to compare emissions values.The results were presented by the researchers in working meetings with the policy developers,in legally mandated public consultations of the SEA and at a series of public energy forums organised by the MoEAC that introduced national energy plan scenarios and implementation measures to a wider public.In the communication process,the main role of the policy developers was to assist in the interpretation of the quantitative modelling results of the emission scenarios.2.2.Energy Plan2030+In the autumn of2012,MoEAC and Estonian Development Fund (EDF)(hereinafter together or separately referred to as policy devel-opers)launched the updating of Energy Plan2020.The new plan,Energy Plan2030+,addresses a longer time horizon and wider scope issues than its predecessors.Its overall aim is to ensure energy supply in accor-dance with European Union climate and energy policy objectives while improving the state of the environment and long-term competitiveness of Estonia.The plan establishes strategic objectives for power engineer-ing,heat production,transportation,housing and domestic fuel produc-tion until2030and with an outlook to2050.Based on analyses and modelling results,Estonia's preferred energy supply scenario is selected in the plan(MoEAC,2015).Thus,at the initiation of the process,the pol-icy planning addressed a problem that can be characterised as a moder-ately structured policy problem(Hisschemöller and Hoppe,1995; Turnhout et al.,2007;Runhaar and Driessen,2007):there was an agree-ment of necessity for a new energy plan and a broad policy goal was set, but the means to reach the goal most effectively and efficiently were un-certain.Along with updating the plan,ex post evaluation of the imple-mentation of the previous national energy plan was carried out.While the need for mid-term and/or ex post evaluation of a sectoral develop-ment plan is stipulated in government regulations(Government of the Republic,2007),no explicit legal requirements specify that sectoral de-velopment plan impacts arising from implementation must be assessed during this process.The ex ante SEA of Energy Plan2030+was conduct-ed by the EDF(a state-run public institution),who coordinated together with the MoEAC the preparation of the national energy plan.As the LEAP model was applied to the impact assessment of the previous na-tional energy plan,the policy developers also considered it a candidate tool for the SEA of the new plan.In summary,knowledge exchange process between SEA experts, modellers and policy developers can evolve at any modelling stage within SEA,such as:1)while deciding on modelling objectives and scope at the SEA scoping stage,2)during model design and quantitative modelling(as scenarios are built and while model inputs are deter-mined)and3)in ex post evaluation and modelling(Table2).3.MethodologyIn order to reflect on where and how a knowledge brokerage ap-proach was applied to the emissions modelling process in the SEA and in the preparation of the new energy plan,we use Michaels' (2009)framework of strategies which has specifically been devel-oped for responding to environmental policy problems or settings (described in the Introduction).Our focus is on expert knowledge of researchers and policy developers,excluding knowledge generat-ed from other stakeholder and public participation.The study was divided into two parts:1)Analysis of SEA process for Energy Plan2020and ex post identifica-tion of knowledge brokerage strategies that the authors applied dur-ing the SEA.The analysis was based on information from the secondTable1Estonian national energy plans and main tools used in SEAs.Title of the national energy plan Year ofparliamentaryapprovalMain tools used in the SEANational Long-TermDevelopment Plan for theFuel and Energy Sector until2005and vision until20181998[No SEA was applied]National Long-Term Development Plan for the Fuel and Energy Sector until 2015,including SEA 2004Qualitative assessmentmatrices(Fischer,2007)—scoring of impact significanceNational Development Plan for the Energy Sector until2020 (Energy Plan2020), including SEA 2009LEAP(Heaps,2008)—modelling of CO2and SO2emissions in energy supplyand consumption scenariosEcoSense(Schleisner,2000;Finnveden et al.,2003)—calculation of full costs(including both productionand external costs)ofelectricity productionscenariosQualitative assessmentmatrices—scoring of impactsignificanceNational Development Plan for the Energy Sector until 2030,with outlook to2050 (Energy Plan2030+), including SEA Scheduled forapproval in thefirst half of2015AirViro(SMHI,2010)—modelling of air emissionsSimaPro(PRé,2013)—modelling of impacts onhealth,ecosystems,resourceuse and climate changeIndicator sets(de Ridder et al.,2007)—measuring changes inimpactTable2Main stages of knowledge exchange process between SEA experts,modellers and policydevelopers,on the example of national energy plan and application of LEAP.Stage of policyplanningStage of SEA Stage of modellingInitiation Scoping Deciding on modellingobjectives and scopeDevelopment of draftpolicy documentImpact assessment Model design,quantitativemodelling andcommunication of resultsMid-term and/or expost evaluation ofpolicy documentMid-term and/or ex postevaluation of impacts(SEA follow-up)Ex post modelling57 P.Kuldna et al./Environmental Impact Assessment Review54(2015)55–60and third authors of the paper(who were respectively the main SEA expert and the LEAP modeller of the ex ante SEA),and on the ex ante SEA report(SEI Tallinn,2009).2)Ex post scenario modelling and preparation for the SEA of EnergyPlan2030+.Ex post modelling was the re-assessment of LEAP pro-jections made for Energy Plan2020in order tofind out to what ex-tent LEAP model results had realised and to identify possible reasons for deviation.It was guided by research and initiated by the authors without a formal government mandate,thus not being part of the of-ficial SEA process.Although in the ex ante SEA report for Energy Plan 2020,ex post modelling was not directly proposed as a form of mon-itoring,the updating of the national energy plan was known to be started soon,and thus it was an appropriate time to follow up on the SEA modelling outcomes.The additional aim of ex post modelling was to interact with the policy developers for continuing the use of LEAP in updating the energy plan and associated SEA(collaborating strategy of knowledge brokerage).The policy developers,in turn, were interested in identifying the most suitable model(s)for conducting an impact assessment of the new national energy plan.In order to discuss the ex post modellingfindings and offer opportu-nity for policy learning,a workshop was arranged by the researchers.Besides collaborating strategy,we did not elaborate any other knowledge brokerage strategy in advance to be employed in the process,but according to Michaels's(2009)framework,it could be anticipated that elements of other strategies can also be adopted.Michaels(2009)suggests for fundamental decision-making which involves opportunities to rethink how to approach a policy domain, collaborating as the primary brokering strategy,and for addressing moderately structured problems capacity building strategy.Develop-ment of the national energy plan can be characterised as belonging to both of these problem and decision-making types.4.ResultsWe identifiedfive primary strategies and their combinations which we used for brokering modelling knowledge between the researchers and policy developers in the development of Energy Plan2020and in the preparation of Energy Plan2030+(Table3).In Energy Plan2020, these strategies were identified upon reflection after the SEA process. In ex post modelling of Energy Plan2020and in the preparation of Ener-gy Plan2030+one strategy was chosen beforehand and others speci-fied in the course of action.The most frequently used knowledge brokerage strategies with re-gard to modelling in the national energy planning process were consult-ing and collaborating.Both approaches were applied formally(as an expert work in the SEA,in the working groups and Advisory Board of Energy Plan2030+)as well as informally(initiated by the researchers). Consultations were also part of the formal SEA process.The researchers brought in knowledge about modelling and environmental impact of power and heat generation while the policy developers contributed with knowledge on available and future energy production capacities and technology.High-involvement strategies,collaborating and engag-ing,were adopted by the researchers when an agreement with the pol-icy developers was sought on issues such as modelling objectives or model design and scenarios.For example,in order to discuss and agree on the ex ante and ex post modelling objectives,face-to-face com-munication and meetings with the policy developers were organised. Engaging strategy refers to the involvement of policy developers in the ex post modelling workshop,which was set up and moderated by the re-searchers.At this workshop,the researchers presented the ex post modelling results which demonstrated higher actual CO2and SO2emis-sions levels than those modelled in the ex ante SEA.The reasons for this were mainly related with larger scale electricity export than expected and with the postponement of the shutdown of old oil-shale production units.After the presentation,the policy developers were given an op-portunity to interpret the modellingfindings and discuss how the out-come can be used for the national energy plan renewal.The policy developers also described their overall expectations towards modelling of energy sector impacts,such as integration of regional energy market trends and impacts into the model and analysing the effects of policy measures on energy consumption.Informing strategy was appropriate to apply at the end of ex ante SEA process,when major changes to the modelling were no longer neces-sary.However,communication with the policy developers at this stage was still two-way and consequently yielded information for both sides,in particular with regard to interpretation of modelling re-sults and uncertainties.Capacity building was our main strategy in learn-ing from ex post modelling,since in the national energy policy such a re-assessment of emissions scenarios with the same model and comparing the forecast with present situation was carried out for thefirst time. Consulting and collaborating strategies were again employed when the researchers were invited to participate in Advisory Board and thematic working groups for Energy Plan2030+,during which the potential util-ity of LEAP model was discussed several times,initiated both by the re-searchers and the policy developers.Matchmaking was the only strategyTable3Knowledge brokerage(KB)strategies,examples and outcomes in relation to LEAP during the national energy plan process.National energy plan Primary KBstrategies inrelation toLEAPExamples of application of KB strategies SEA cycle stage OutcomesEnergy Plan 2020ConsultingandcollaboratingInteractions with policy developers for settingmodelling objectives and building scenarios in LEAPScoping and impactassessmentAgreement to project CO2and SO2emissions in electricity andheat production scenariosInforming Visualisation of emissions scenarios at workingmeetings and public energy forums.Impact assessment Approval of modelling results and the SEA reportDescribing modelling process,assumptions,uncertainties and outcomes in the SEA report.Ex post modelling Collaborating Interaction with policy developers for clarifyinginformation needs and setting ex post modellingobjectivesEx post(follow-up)evaluation of thenational energy planAgreement to extend the modelling time period from2030until2040and to use revised statistical data on CO2and SO2emissions for the past time periodEngaging Workshop with policy developers to discuss modellingoutcomes of electricity scenarios and modelling needsfor the new energy planAgreement to conduct ex post modelling also for heat scenariosCapacitybuildingLearning from ex post scenario modelling Joint understanding of external factors and uncertainties thatare difficult to predict in long-term emission scenariosEnergy Plan 2030+ConsultingandcollaboratingDiscussions in working groups and Advisory Board onmodelling needs and LEAP possibilitiesScoping Intention to use LEAP for the analyses of scenarios;however,the intention did not realise58P.Kuldna et al./Environmental Impact Assessment Review54(2015)55–60。

Significant person in Christianity: Catherine BoothCatherine Booth is the co-founder of the Salvation Army with her husband William. She is referred to as “Army Mother”. She was born in 1829 in Derbyshire, England. Raised in a deeply religious home she had read her Bible several times before the age of 12.A long period of illness in her mid-teens gave Catherine time for extended reading. She developed a great theological understanding that she later used in her preaching and teaching. She also kept herself busy writing articles for a magazine, encouraging people not to drink and highlighting the problems associated with alcohol.In 1855 she married William Booth a Methodist Minister. Although he shared her belief in social reform, he disagreed with her belief in female equality especially in the church. She convinced him otherwise with her powerful preaching and teaching and he later wrote “the best men in my Army are the women”.Catherine raised eight children, two of which later became Generals of the Salvation Army, Bramwell and Evangeline. Catherine Booth died of cancer in 1890.Contribution to the development and expression of Christianity.1)Co-founder of the Salvation Army2)Fearless preacher, role model for female ministry3)Social Reform campaigner1)1864 William and Catherine started the Christian Mission, which later becameknown as the Salvation Army. The aim was to work amongst the most desperate and poorest people in England. In particular with alcoholics. By providing basics like food (through the Food-for-the-Million Shops) and preaching in peoples homes andholding cottage meetings for converts, Catherine was able to reach people alienated or ignored by the ordinary churches. A survey taken in 1882 of London discoveredthat on one weeknight, there were almost 17 000 worshipping with the SalvationArmy, compared to 11 000 in ordinary churches. The Salvation Army had had animpact on the people the Church of England had failed to reach. They saw a need fora more accepting church that would reach out to those rejected by middle classcongregations.2)In Catherine Booth’s time it was unheard of for women to preach at adult meetingsof Christian believers. The Church of England was hostile towards the SalvationArmy and Catherine and William received much criticism for the elevation ofwomen to a man’s status. Catherine challenge people with her preaching andbecame a role model for female ministry. It was her preaching to the affluent areas that provided the financial assistance for William’s ministry t o the poor and needy.Catherine was convinced that women had an equal right to preach and teach.3)While working with the poor and desperate Catherine became aware of particularproblems they faced. She gave voice to the inequality of wages between men and women including “sweated labour”, workers in match factories, and raising the age of consent from 13 to 16. Catherine viewed the role of a Salvationist was not toretire to the quiet of a religious community to keep themselves pure but to plunge themselves joyously into a sinful world to bring freedom to those in chains.Although she didn’t see social reform on some of her campaigns come to fruition before she died, she was responsible for drawing the attention of those who could bring about the reform, to the real problems facing the lower class.Impact of Catherine Booth on Christianity1)Developed the theology and structure of the Salvation Army2) A voice for Women, g ifted writer, “Woman’s Right to Preach the Gospel”3)Social reform4)Best known and respected faith-based charity organisation- Salvation Army1)Catherine developed the theology of the Salvation Army. In particular their use, ormore correctly their non-use of the sacraments. She placed an emphasis on Christian holiness. She felt that meaningful symbols such as the sacraments of baptism and communion could easily become meaningless rituals. She also persuaded William to not use alcohol at all, not even for medicinal purposes. The Booths also didn’tdistinguish between the deserving and undeserving. Their charity and ministryreached out to the alcoholics, prostitutes and criminals usually rejected by charities and churches at the time. Catherine also designed the flag, bonnets for the ladies and was instrumental in the equality of women within the Army giving themfreedom and opportunities in worship and service not usually afforded to them in other denominations. They also introduced singing hymns to popular music andadopted the theatrical revivalist style of preaching and worship. This less rigid form of ministry was appealing and more accessible to the poor and lower class.2)In 1859 Catherine Booth wrote the pamphlet “Female Ministry- A Woman’s Right toPreach the Gospel”. She outlined her arguments on why women should be permitted to preach the gospe l and that they are not the “weaker sex”. This pamphlet is still considered relevant today. Catherine Booth is a notable first-wave Christian Feminist and respected by feminist theologians today. Not only did she preach when women were meant to remain silent but she and William proclaimed their marriage to be a marriage of equality, further fighting the established idea of female inferiority.Equality in the home and workplace as well as the church is one of the aims offeminist theology. Catherine Booth managed to be an example in all three aspects of life.3)Catherine died in 1890 from cancer but William continued her work. Catherine hadfought for major match making factory, Bryant and May to stop using the toxicyellow phosphorus to make matches and switch to the safe red phosphorus. Bryant and May claimed that red phosphorus was more expensive and would drive theprices up and people wouldn’t pay the increase. In 1891 William and the SalvationArmy opened its own match-factory using only red phosphorus and offering betterequal pay and better conditions. The workers were soon producing 6 million boxes a year. William took MPs and journalists on tours of the ‘model’ factory. He also tookthem to the homes of ‘sweated workers’. He hoped the bad publicity wou ld shamelarge companies like Bryant and May to change their workplace practices and stoptaking advantage of their workers. In 1901 Bryant and May announced it hadstopped using yellow phosphorus.Catherine also worked extensively with Prostitutes and was instrumental in raisingthe age of consent from 13 to 16. The Salvation Army set up refuges for “fallenwomen” and she referred to prostitution as “white slavery”. She was appalled by the "white slave trade", a Victorian euphemism for child prostitution. Wicked peoplewould kidnap and force destitute girls into a life of prostitution that was nearlyimpossible to escape. Catherine and her husband exposed the white slave trade inEngland. Three hundred and ninety-six thousand signatures later, they saw thepractice outlawed. On 20th May 1882, Catherine Booth gave evidence to the Houseof Lords on juvenile prostitution. Later she told her husband what had happenedwhen she argued that the age of consent should be increased from thirteen toeighteen. “I did not think we were as low as this! One member suggested that itshould be reduced to ten, and oh my God, that it was hard for a man having a charge brought against him not to be able to plead the consent of a child like that.” Theypromoted women’s suffrage (right to vote) so that women had a say in choosing the lawmakers who made the prostitution laws.4)The Salvation Army operates in109 countries and helps millions of people every year.It is one of the best-known and most respected charities in the world. Although they have continued to help the needy, the destitute and the groups largely rejected bysociety the Salvation Army’s goal is still the promotion of the Christian faith. AsCatherine and William have always advocated being a Christian means being active in the sinful world to those people find salvation.ConclusionThe effect of Catherine Booth on Christianity is probably in some ways immeasurable. The legacy that she and William leave is still strong and very active today. The freedoms that people, especially women and the lower class, have today in worship and life are due largely to the work of Catherine and William Booth.。

外文文献翻译原文及译文（节选重点翻译）作为战略决策者的管理会计师外文文献翻译中英文文献出处：Strategic Management Accounting, Volume 2，2018，1- 48译文字数：4500 多字英文The Management Accountant as a Strategic Decision-MakerVassili LautourRole Contingency FactorsAssumedly, the role of a management accountant consists of ensuring that operations are aligned with organisational strategy and can be put in numbers that can be managed and followed (Kaplan & Norton, 2008; Simons, 2005, 2010). Even this is multiple, the actual role depending on numerous contingency factors: organisation type, position within the organisation and hierarchic ranking.Organisation TypeGiven that not all organisations are confronted with the same strategic and operational issues and do not face the same challenges, their management accountants shall be assigned different duties.Manufacturing CompanyThis section develops the case of a manufacturing company as certainly the best-known context in which a management accountant operates. The general situation, taught in most managerial accounting courses and books, is presented first. This is then followed by a discussion of the impact each tier of strategy has on the work of a manufacturing accountant’s work.The General SituationIn such a company, the strategic issue comprises managing the following:Raw materials that are to be transformed or assembled;The manufacturing process;The end product.In manufacturing companies, quantities of raw materials and end products are central to management accounting. Associated with this issue is that of cost control:Cost of materials;Labour costs;Overhead costs.Therefore, it is central that management accountants operating manufacturing companies have an accurate view of costs and quantities and assess their evolution over time as well as across branches (e.g. factories). This leads indeed management accountants to focus on internal financial reporting and CVP analyses.Generic StrategiesEven within a manufacturing company, roles can vary, depending on the generic strategy adopted. That is, cost domination, product differentiation or a bundle of both shall affect strategic priorities and therefore a management accountant’s work.Cost DominationA cost domination strategy applies to manufacturing companies producing and commercialising a generic product with substitutes on the market. Cost domination then applies to manufacturing companies operating on a market with numerous competitors, none of them being particularly known as a brand. As a consequence, a competitive advantage can be gained from selling at lower price than their competitors would. In this situation, traditional cost accounting is management accountants’ main occupation.Case 1. ST MicroelectronicsManufacturing Chips at the Lowest CostST Microelectronics produces chips utilised in any electronic products, such as mobile phones, computers hi-fi but also in vehicles (car GPS, aircraft entertainment, etc.) The company is confronted with international competition, many substitutes existing on the market, since the end customer does not even know the components assembled in the end product.Given the pressure by client companies, ST Microelectronics can only sell its chips if at the lowest possible price. This results in management accountants placing a particular emphasis on the management of all sorts of costs and focusing on producing periodical schedules of costs.As the main components of chips are various metals, managementaccountants are very attentive to the variation of these metals’ prices on the markets. Part of their role consists of suggesting alternative suppliers or materials to meet the final selling price, set by client companies. Below is a management accountant’s job description:follow up contracts with suppliers;follow up contracts with clients;follow up raw materials’ rates on the market;prepare P&L reports.Product DifferentiationA product differentiation strategy applies to a manufacturing company when its product is semi-generic and it can differentiate itself from others on the market. It is then purchased, not necessarily because of a low price but because of its intrinsic characteristics that are different from those of other products. Such is the case of manufacturing companies operating on a market where clients expect rare or relatively exclusive products, not necessarily a generic item.Thence, a management accountant’s wor k consists of ensuring that the manufacturing process allows for this differentiation on the market.Position on the MarketDepending on company positioning on the market, a management accountant’s role shall vary. When the company is setting of its own product characteristics and price, management accountants do not placeemphasis on the same items as in a company where prices and costs are imposed from the market. Thence, management accountants have different roles if they work for an incumbent company, a challenger company or a following company.IncumbentThe incumbent is the leader on its market. When it is a manufacturing company, massive investments in equipment, procedures or research and development have already been incurred. Hence, this company leads the market by imposing its own standards that other manufacturers endeavour to mimic.In the twenty-first century, being an incumbent tends to be associated with patents and intellectual property protection. The central focus is to remain in the position of being the incumbent on the market, which implies controlling technology, patents and procedures, as well as ensuring new product development. Hence, other manufacturers can only appear as followers and in no way overcome the incumbent.The incumbent’s management accountant shall ensure that technology and procedures are protected and stringently followed, and hence the product can remain a leader on its market. The management accountant shall also focus on the cost of losing control of a patent or a technology and suggest ways of overcoming this. Costs appear as a secondary concern and shall of course remain under control but are by nomeans the core of the management accountant’s professional attention.Case 2. Apple vs. Samsung Patents’and Procedures’ ProtectionSince the launch of the first generation iPhone in November 2007, Apple has been the incumbent on the smartphone market, especially through the development and protection of its touchscreen. This technological advance has then been confirmed with the launch of the first generation iPad in March 2010. Both products being sold at a high price, cost control was not central to the company. Its core strategic and operational concern was that products meet quality requirements and can be manufactured in such a way that no technology advances could be made public or shared. Hence, a management accountant’s work consists of the following:control the value chain’s operational efficiency;control coordination between units in the manufacturing process;follow up technology transfers to suppliers and ensure they are not using technology for their own profit;follow up competitors’ technology and compute the amounts we can ask in case of patent breach;compute the possible cost of opportunity of losing our technology or patents.ChallengerThe challenger is a company that enters a market with the ambition of outperforming the incumbent. A challenger tends to offer an alternative to the product sold by the incumbent, by revising its characteristics, offering a higher quality product or selling it at a slightly lower price. Nowadays, two types of challengers are known:Incumbent’s historical competitors endeavouring to outperform it;A new business associated with institutional investors.Mode of ProductionModes of production and issues in management accounting are further developed in Chapter 2. Here, they are briefly elicited and exposed, and hence the reader has a first hint thereof and can view the scope of management accountants’ roles.Mass ProductionWhen the product is very generic and allows profit based upon sales of large quantities, the company is doing mass production. Usually, mass production is associated with a cost domination or a follower’s strategy. In this case, the management accountant’s role focuses on conventional cost accounting and CVP analysis.Lean ProductionAfter c.50 years of product standardisation, customers and corporate clients seek for more custom-tailored products. Increasingly, they tend to select by themselves product characteristics and place their orders on thisbasis. As a result, the manufacturing company making this product cannot count on inventories and just respond to this order. Rather, what must be in place is a set of procedures allowing for lean production and management. Just-in-time fully applies. Such orders are often placed when a client company is to acquire a large number of units of the same product. In this case, counting on a relatively large amount of units enables and facilitates profit-making. Such can be the case for airlines ordering a certain amount of aircrafts or a company purchasing new computers for their employees.In such manufacturing companies, the management accountant’s work consists of measuring the profitability of an order placed and recommending accepting or declining it. Their duties shall consist of measuring the profit made on a single order and identify the possible drivers for extra costs or lower profit. In so doing, the management accountant can determine either the minimal amount of units making the order profitable or product characteristics that can be negotiated to avert its costs exceeding selling price:Profit accounting;Manufacturing timetable control;Just-in-time accounting.Case 3. Airbus and airlinesJob Order Management AccountantAirbus, the European aircraft manufacturer, only responds to orders placed by airlines. When receiving an order, company managers transfer it to their management accounting team in order to determine order profitability as well as levers for negotiation with the client. Those management accountants know product specifications very well, hence they can decide which ones can be adapted to client orders and which ones cannot.Receiving the terms of the provisional contract between Airbus and the airline, the management accountant determines:above how many aircrafts the order is profitable;what profit can be generated from this specific order;what parts of the aircraft, given the order, can be generic or by how much they can be custom-tailored.Non-manufacturing CompaniesTraditionally, management accounting technologies—especially calculative ones—are presented as the core of management accountant’s work. Addressing costs and quantities, it is implicitly assumed that these calculative threads operate in manufacturing companies. Yet, management accountants’ work takes on different forms in non- manufacturing companies, such as merchandising companies, service companies, non-profits or public sector organisations.Merchandising CompanyIn a merchandising company, the core concern relates to the management and measurement of inventories and logistics. Management accounting issues shall differ, depending on whether products have an expiry or obsolescence date.Inventories that do not expire can be construction materials or product without a known life cycle. In this case, management accountants’ work consists of the following:Accounting for quantities and flows;Valuing inventories;Tracing orders to refill inventories.For those companies dealing with inventories that can expire or become obsolete, management accountants are expected to trace very accurately:How many units are inventoried;Unit entry date and expiry date;Promote the use of materials close to expiry;Trace orders to refill inventories.Case 4. AmazonInventory AccountingAmazon, in its capacity of the e-commerce world leader, is the largest merchandising company on earth. This was amplified after thetakeover of Whole Foods. Amazon’s management accountants are dealing with two types of products, some expiring (IT and food) and others never expiring (books and DVDs). Obsessed with customer satisfaction, the company cannot afford to store or deliver expired or obsolete products. Therefore, their management accountants are required to do as follows:Trace every unit in or out and assign to it an expiry or a delivery date;Account for the value of every unit inventoried (purchase, sale and current);Recommend special promotions for products expiring soon;Recommend destruction of expired products and account for losses;Optimise inventory management.Service CompanyUnlike a manufacturing or a merchandising company, a service company rests its activity on intangible assets. These can be expertise, know-how or intellectual capital. Service companies’ activity rarely rests upon high overhead or raw materials but mostly upon labour. This implies that conventional cost accounting and CVP are inapplicable. What matters for such a company is the profit generated by an employee or an activity.Factory Management AccountantA management accountant working in a factory is one working for amanufacturing company. Their main focus and concern is that the factory can deliver at the right time the right quantities of products the company is selling. This also implies that the correct amount of raw materials be employed. Given that the factory is only a supplier to the sales department, its managers have no influence on selling price, which is externally imposed.The management accountant in a factory must ensure that the total cost of the production remains below selling price. To this end, their work mostly consists of the following:Tracing various costs;Conducting CVP analyses and find causes for unfavourable variances;Suggesting solutions to such unfavourable variances;Reporting to the company management accountant in chief.In a factory, as the management accountant deals with costs and quantities, the work is relatively distant and mostly implies that numbers are scrutinised. Number consistency is checked and validated, so that figures can be consolidated. Usually, a factory management accountant does not have much contact with other people in the company, does a relatively solitary work and reports figures.This role is often given either to a junior management accountant, newly graduated, or to a long-term worker in the factory. In the formercase, being a factory management accountant is a threshold to the management accounting profession. Conversely, in the latter case, such a position rewards a worker’s career for someone having a good command of factory processes.Branch Management AccountantA management accountant working for a branch of a company is tasked with duties relatively similar to those of a service company management accountant. More than the product itself, inventories or costs and quantities, such a management accountant’s focus is on overall efficiency and profitability. Whilst a factory management accountant has a very partial view of profitability, the branch management accountant has a more comprehensive view thereof. The branch is taken as a separate unit on which the management accountant has full authority, implying a triple role.A Strategic RoleOne of his or her tasks consists of ensuring that corporate procedures and processes, as defined at the headquarters, are eventually applied locally. It matters that corporate standards do apply in the branch. To this end, the branch management accountant reviews all internal business processes. He or she can interview any branch employees and managers to have a clear view of how things are done. In case of misalignment with corporate instructions, the management accountant in a branch can beasked by the Headquarters to suggest ways of solving these problems. In order to remain independent and have an opinion that counts, this management accountant is very rarely in charge of implementing the solutions he or she recommended.An HRM RoleAs in a service company, the branch management accountant partakes in employee performance assessment. Depending on corporate policy, the management accountant can be the sole in charge of individual annual performance meetings or share those with HR. In this respect, as in a service company, his or her role also consists of assessing employee contribution to branch performance. His or her activities, depending on the autonomy the headquarters grant him or her, can also imply the administration of rewards and incentives, and reporting on these to the company HR department.A Financial Controller RoleThe management accountant in a branch is to assess its overall profitability, reviewing all possible costs and revenues. Depending on the industry in which the branch operates, the contents of such cost and revenue can vary. If the branch has a manufacturing activity, the management accountant shall review unit costs and quantities and conduct CVP analyses. If the branch has a merchandising activity, the management accountant shall review inventories. If the branch is aservice organisation, the management accountant shall review financial performance per activity and report on this to the corporate financial controller.The richness of a branch man agement accountant’s duties implies that he or she has already demonstrated skills in these three domains: corporate procedures, HR and financial control. As a result, a branch management accountant is usually an experienced executive. Very often, this position is offered to a senior person already having had both a managerial experience and a financial or accounting activity. Given his or her strategic role for the company, this management accountant is often an employee from this company with a good command of corporate processes and procedures. It is quite usual to appoint on such positions someone who has had managerial responsibilities in a different branch. In order to avoid possible conflicts of interest and collusion with work colleagues, this change in role and duties is often accompanied with a geographical change. The new management accountant is usually appointed in a different branch.译文作为战略决策者的管理会计师瓦西里·劳图尔管理会计师的角色管理会计师的角色包括确保运营与组织战略保持一致，并可以采用可以管理和遵循的数字（Kaplan＆Norton，2008；Simons，2005，2010）。

了不起的盖茨比第七章英语单词知乎以下是《了不起的盖茨比》第七章中出现的一些单词及其用法解释：1. Debauch: (verb) to corrupt morally or by intemperance or sensuality.Example: The wild party in Gatsby's mansion was filled with debauchery and excess.2. Sotto voce: (adverb) in a low voice, or in an undertone.Example: Jordan spoke to Nick sotto voce, revealing a secret that nobody else could hear.3. Affront: (verb) to insult intentionally.Example: Tom felt affronted when Gatsby openly declared his love for Daisy.4. Elude: (verb) to evade or escape from, as by daring, cleverness, or skill.Example: Despite all efforts, the truth about Gatsby's past eluded everyone.5. Nebulous: (adjective) hazy, vague, indistinct, or confused.Example: Gatsby's actual identity remained nebulous to many of his party guests.6. Meretricious: (adjective) alluring by a show of flashy or vulgar attractions, but often without real value.Example: Daisy was not impressed by the meretricious displays of wealth at Gatsby's parties.7. Contemptuous: (adjective) showing or expressing contempt or disdain; scornful.Example: Tom looked at Gatsby with a contemptuous expression, as he considered him a social climber.8. Ineffable: (adjective) incapable of being expressed or described in words; inexpressible.Example: Daisy experienced an ineffable sense of longing when Gatsby took her for a drive in his fancy car.9. Ramification: (noun) a consequence or implication; a branching out.Example: The ramification of Gatsby's obsession with Daisy was the destruction of his own life.10. Libertine: (noun) a person who is morally or sexually unrestrained, especially a dissolute man.Example: Gatsby was often seen as a libertine, indulging in extravagant parties and relationships.11. Sluggish: (adjective) displaying slow or lazy movements or responses.Example: The sluggish summer heat made everyone at the party feel lethargic and unmotivated.12. Pander: (verb) to cater to the lower tastes or base desires of others.Example: Gatsby's extravagant parties were seen by some as an attempt to pander to the desires of the wealthy elite.13. Incarnation: (noun) a particular physical form or state; a concrete or actual form of a quality or concept.Example: Gatsby believed that he could recreate himself into an incarnation of the man Daisy truly desired.14. Inexplicable: (adjective) unable to be explained or accounted for.Example: Daisy's sudden attraction towards Gatsby seemed inexplicable to many, considering their past.15. Insidious: (adjective) proceeding in a gradual, subtle way, but with harmful effects.Example: Tom warned Daisy about Gatsby's insidious intentions, accusing him of trying to steal her away.16. Supercilious: (adjective) behaving or looking as though one thinks they are superior to others; arrogant.Example: Tom's supercilious attitude towards Gatsby was evident in his condescending mannerisms.17. Saunter: (verb) to walk in a slow, relaxed, and confident manner.Example: Gatsby sauntered across the lawn towards Daisy, trying to appear nonchalant.18. Harrowed: (adjective) distressed or disturbed.Example: Gatsby's harrowed expression revealed the emotional turmoil he was experiencing.19. Truculent: (adjective) eager or quick to argue or fight; aggressively defiant.Example: Tom showed his truculent nature when he confronted Gatsby about his relationship with Daisy.20. Portentous: (adjective) of or like a portent; foreboding; full of unspecified meaning.Example: The dark clouds and thunderous sky seemed portentous, as if something significant was about to happen.21. Gaudiness: (noun) the quality of being tastelessly showy or overly ornate.Example: Despite the gaudiness of Gatsby's mansion, the guests were drawn to its opulence.22. Indiscernible: (adjective) impossible to see or clearly distinguish.Example: In the chaos of the party, individual voices became indiscernible and blended into a cacophony.23. Intermittent: (adjective) occurring at irregular intervals; not continuous or steady.Example: The intermittent rain throughout the night dampened the enthusiasm of the party guests.24. Stratum: (noun) a layer or a series of layers of rock in the ground.Example: Gatsby tried to climb the social stratum, hoping to be accepted by the upper class.25. Harlequin: (noun) a character in traditional pantomime; a buffoon.Example: Gatsby's harlequin smile hid the sadness and longing he felt for Daisy.26. Disconcerting: (adjective) causing one to feel unsettled or disturbed.Example: Daisy's disconcerting confession about her true feelings left Gatsby feeling disoriented and hurt.请注意，以上的双语例句是根据所给的单词和上下文进行编写的，但并非《了不起的盖茨比》中的原文。

美国会计协会政府会计研究的几点看法作者姓名：拉吉夫D.班克，威廉·W·库珀和戈登·波特资料来源：会计回顾，卷. 67，第3（7月，1992），页496-510发布者：美国会计协会稳定网址：/stable/247974.访问：19/04/2013 11:43您使用JSTOR档案，即表示您接受使用条款及条件，可在/page/info/about/policies/terms.jspJSTOR是一个不以营利为目的服务，帮助学者，研究人员和学生发现，使用，和建立在广泛的内容在受信任的数字档案。

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美国会计协会与JSTOR数字化合作，维护和扩展访问 的会计评论。

会计回顾第一卷.67，第3号1992年7月第496-510政府会计研究的几点看法拉吉夫D.班克明尼苏达明尼阿波利斯大学威廉·W·库珀德克萨斯大学奥斯汀分校戈登·波特明尼苏达明尼阿波利斯大学大纲和简介：根据1991年十二月当前企业问题的调查，州和地方的政府支出占美国国内产品总值的11％以上。

穆迪1991年的市政说明书显示，这些政府企业拥有优秀的债务。

现在美元逼近8000亿，此外，一份由公共证券协会（1987）的报告指出，这笔债务增长率从1966年至1986年以12％的复合年增长率增长。

国家和当地政府活动持续增加的幅度，以及在会计业务方面显然构成了政治和经济环境的重要组成部分。

富有特色的是，这些组织重要的责任问题，需要会计研究的重视。

由FEROZ威尔逊和DEIS吉鲁的文章中看到，在这个问题上，我们已经邀请了审查，解决其中的一些话题。

FEROZ威尔逊的研究可以看作是以一个扩展资本市场为基础的研究，探讨财务会计披露对证券价格和收益率的影响的公共部门。

他们假设市场对沿线国家和地区线路市政府债务的分割和研究差分信息披露的有关借贷成本的影响。

IAS41 International Accounting Standard41AgricultureIn April2001the International Accounting Standards Board(IASB)adopted IAS41 Agriculture,which had originally been issued by the International Accounting Standards Committee(IASC)in February2001.In December2003the IASB issued a revised IAS41as part of its initial agenda of technical projects.Other IFRSs have made minor consequential amendments to IAS41.They include IFRS9 Financial Instruments(issued November2009and October2010)and IFRS13Fair Value Measurement(issued May2011).஽IFRS Foundation A1221IAS41C ONTENTSfrom paragraph INTRODUCTION IN1 INTERNATIONAL ACCOUNTING STANDARD41AGRICULTUREOBJECTIVESCOPE1 DEFINITIONS5 Agriculture-related definitions5 General definitions8 RECOGNITION AND MEASUREMENT10 Gains and losses26 Inability to measure fair value reliably30 GOVERNMENT GRANTS34 DISCLOSURE40 General40 Additional disclosures for biological assets where fair value cannot bemeasured reliably54 Government grants57 EFFECTIVE DATE AND TRANSITION58FOR THE ACCOMPANYING DOCUMENTS LISTED BELOW,SEE PART B OF THIS EDITIONBASIS FOR CONCLUSIONSBASIS FOR IASC’S CONCLUSIONSILLUSTRATIVE EXAMPLESA1222஽IFRS FoundationIAS41 International Accounting Standard41Agriculture(IAS41)is set out in paragraphs1–61.All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB.IAS41should be read in the context of its objective and the Basis for Conclusions,the Preface to International Financial Reporting Standards and the Conceptual Framework for Financial Reporting.IAS8Accounting Policies,Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance.஽IFRS Foundation A1223IAS41IntroductionIN1IAS41prescribes the accounting treatment,financial statement presentation, and disclosures related to agricultural activity,a matter not covered in otherStandards.Agricultural activity is the management by an entity of the biologicaltransformation of living animals or plants(biological assets)for sale,intoagricultural produce,or into additional biological assets.IN2IAS41prescribes,among other things,the accounting treatment for biological assets during the period of growth,degeneration,production,and procreation,and for the initial measurement of agricultural produce at the point of harvest.It requires measurement at fair value less costs to sell from initial recognition ofbiological assets up to the point of harvest,other than when fair value cannot bemeasured reliably on initial recognition.However,IAS41does not deal withprocessing of agricultural produce after harvest;for example,processing grapesinto wine and wool into yarn.IN3There is a presumption that fair value can be measured reliably for a biological asset.However,that presumption can be rebutted only on initial recognition fora biological asset for which quoted market prices are not available and for whichalternative fair value measurements are determined to be clearly unreliable.Insuch a case,IAS41requires an entity to measure that biological asset at its costless any accumulated depreciation and any accumulated impairment losses.Once the fair value of such a biological asset becomes reliably measurable,anentity should measure it at its fair value less costs to sell.In all cases,an entityshould measure agricultural produce at the point of harvest at its fair value lesscosts to sell.IN4IAS41requires that a change in fair value less costs to sell of a biological asset be included in profit or loss for the period in which it arises.In agriculturalactivity,a change in physical attributes of a living animal or plant directlyenhances or diminishes economic benefits to the entity.Under atransaction-based,historical cost accounting model,a plantation forestry entitymight report no income until first harvest and sale,perhaps30years afterplanting.On the other hand,an accounting model that recognises andmeasures biological growth using current fair values reports changes in fairvalue throughout the period between planting and harvest.IN5IAS41does not establish any new principles for land related to agricultural activity.Instead,an entity follows IAS16Property,Plant and Equipment or IAS40Investment Property,depending on which standard is appropriate in thecircumstances.IAS16requires land to be measured either at its cost less anyaccumulated impairment losses,or at a revalued amount.IAS40requires landthat is investment property to be measured at its fair value,or cost less anyaccumulated impairment losses.Biological assets that are physically attached toland(for example,trees in a plantation forest)are measured at their fair valueless costs to sell separately from the land.IN6IAS41requires an unconditional government grant related to a biological asset measured at its fair value less costs to sell to be recognised in profit or loss when,and only when,the government grant becomes receivable.If a government A1224஽IFRS FoundationIAS41grant is conditional,including when a government grant requires an entity notto engage in specified agricultural activity,an entity should recognise thegovernment grant in profit or loss when,and only when,the conditionsattaching to the government grant are met.If a government grant relates to abiological asset measured at its cost less any accumulated depreciation and anyaccumulated impairment losses,the entity applies IAS20Accounting forGovernment Grants and Disclosure of Government Assistance.IN7IAS41is effective for annual financial statements covering periods beginning on or after1January2003.Earlier application is encouraged.IN8IAS41does not establish any specific transitional provisions.The adoption of IAS41is accounted for in accordance with IAS8Accounting Policies,Changes inAccounting Estimates and Errors.IN9The illustrative examples accompanying IAS41provide examples of the application of the Standard.The Basis for Conclusions summarises the Board’sreasons for adopting the requirements set out in IAS41.஽IFRS Foundation A1225IAS41International Accounting Standard41AgricultureObjectiveThe objective of this Standard is to prescribe the accounting treatment anddisclosures related to agricultural activity.Scope1This Standard shall be applied to account for the following when they relate to agricultural activity:(a)biological assets;(b)agricultural produce at the point of harvest;and(c)government grants covered by paragraphs34and35.2This Standard does not apply to:(a)land related to agricultural activity(see IAS16Property,Plant andEquipment and IAS40Investment Property);and(b)intangible assets related to agricultural activity(see IAS38IntangibleAssets).3This Standard is applied to agricultural produce,which is the harvested product of the entity’s biological assets,only at the point of harvest.Thereafter,IAS2Inventories or another applicable Standard is applied.Accordingly,this Standarddoes not deal with the processing of agricultural produce after harvest;forexample,the processing of grapes into wine by a vintner who has grown thegrapes.While such processing may be a logical and natural extension ofagricultural activity,and the events taking place may bear some similarity tobiological transformation,such processing is not included within the definitionof agricultural activity in this Standard.4The table below provides examples of biological assets,agricultural produce,and products that are the result of processing after harvest:Biological assets Agricultural produce Products that are theresult of processingafter harvestSheep Wool Y arn,carpetFelled trees Logs,lumberTrees in a plantationforestPlants Cotton Thread,clothingHarvested cane SugarDairy cattle Milk Cheesecontinued... A1226஽IFRS FoundationIAS41 ...continuedBiological assets Agricultural produce Products that are theresult of processingafter harvestPigs Carcass Sausages,cured hamsBushes Leaf Tea,cured tobaccoVines Grapes WineFruit trees Picked fruit Processed fruit DefinitionsAgriculture-related definitions5The following terms are used in this Standard with the meanings specified:Agricultural activity is the management by an entity of the biologicaltransformation and harvest of biological assets for sale or for conversioninto agricultural produce or into additional biological assets.Agricultural produce is the harvested product of the entity’s biologicalassets.A biological asset is a living animal or plant.Biological transformation comprises the processes of growth,degeneration,production,and procreation that cause qualitative orquantitative changes in a biological asset.Costs to sell are the incremental costs directly attributable to the disposalof an asset,excluding finance costs and income taxes.A group of biological assets is an aggregation of similar living animals orplants.Harvest is the detachment of produce from a biological asset or thecessation of a biological asset’s life processes.6Agricultural activity covers a diverse range of activities;for example,raising livestock,forestry,annual or perennial cropping,cultivating orchards andplantations,floriculture and aquaculture(including fish farming).Certaincommon features exist within this diversity:(a)Capability to change.Living animals and plants are capable of biologicaltransformation;(b)Management of change.Management facilitates biological transformationby enhancing,or at least stabilising,conditions necessary for the processto take place(for example,nutrient levels,moisture,temperature,fertility,and light).Such management distinguishes agricultural activityfrom other activities.For example,harvesting from unmanaged sources(such as ocean fishing and deforestation)is not agricultural activity;and஽IFRS Foundation A1227IAS41(c)Measurement of change.The change in quality(for example,genetic merit,density,ripeness,fat cover,protein content,and fibre strength)orquantity(for example,progeny,weight,cubic metres,fibre length ordiameter,and number of buds)brought about by biologicaltransformation or harvest is measured and monitored as a routinemanagement function.7Biological transformation results in the following types of outcomes:(a)asset changes through(i)growth(an increase in quantity orimprovement in quality of an animal or plant),(ii)degeneration(adecrease in the quantity or deterioration in quality of an animal orplant),or(iii)procreation(creation of additional living animals orplants);or(b)production of agricultural produce such as latex,tea leaf,wool,andmilk.General definitions8The following terms are used in this Standard with the meanings specified:Carrying amount is the amount at which an asset is recognised in thestatement of financial position.Fair value is the price that would be received to sell an asset or paid totransfer a liability in an orderly transaction between market participantsat the measurement date.(See IFRS13Fair Value Measurement.)Government grants are as defined in IAS20Accounting for GovernmentGrants and Disclosure of Government Assistance.9[Deleted]Recognition and measurement10An entity shall recognise a biological asset or agricultural produce when, and only when:(a)the entity controls the asset as a result of past events;(b)it is probable that future economic benefits associated with theasset will flow to the entity;and(c)the fair value or cost of the asset can be measured reliably.11In agricultural activity,control may be evidenced by,for example,legal ownership of cattle and the branding or otherwise marking of the cattle onacquisition,birth,or weaning.The future benefits are normally assessed bymeasuring the significant physical attributes.12A biological asset shall be measured on initial recognition and at the end of each reporting period at its fair value less costs to sell,except for thecase described in paragraph30where the fair value cannot be measuredreliably.A1228஽IFRS FoundationIAS4113Agricultural produce harvested from an entity’s biological assets shall be measured at its fair value less costs to sell at the point of harvest.Suchmeasurement is the cost at that date when applying IAS2Inventories oranother applicable Standard.14[Deleted]15The fair value measurement of a biological asset or agricultural produce may be facilitated by grouping biological assets or agricultural produce according tosignificant attributes;for example,by age or quality.An entity selects theattributes corresponding to the attributes used in the market as a basis forpricing.16Entities often enter into contracts to sell their biological assets or agricultural produce at a future date.Contract prices are not necessarily relevant inmeasuring fair value,because fair value reflects the current market conditionsin which market participant buyers and sellers would enter into a transaction.As a result,the fair value of a biological asset or agricultural produce is notadjusted because of the existence of a contract.In some cases,a contract for thesale of a biological asset or agricultural produce may be an onerous contract,asdefined in IAS37Provisions,Contingent Liabilities and Contingent Assets.IAS37applies to onerous contracts.[Deleted]17–2122An entity does not include any cash flows for financing the assets,taxation,or re-establishing biological assets after harvest(for example,the cost of replantingtrees in a plantation forest after harvest).23[Deleted]24Cost may sometimes approximate fair value,particularly when:(a)little biological transformation has taken place since initial costincurrence(for example,for fruit tree seedlings planted immediatelyprior to the end of a reporting period);or(b)the impact of the biological transformation on price is not expected to bematerial(for example,for the initial growth in a30-year pine plantationproduction cycle).25Biological assets are often physically attached to land(for example,trees in a plantation forest).There may be no separate market for biological assets that areattached to the land but an active market may exist for the combined assets,thatis,the biological assets,raw land,and land improvements,as a package.An entity may use information regarding the combined assets to measure thefair value of the biological assets.For example,the fair value of raw land andland improvements may be deducted from the fair value of the combined assetsto arrive at the fair value of biological assets.஽IFRS Foundation A1229IAS41Gains and losses26A gain or loss arising on initial recognition of a biological asset at fair value less costs to sell and from a change in fair value less costs to sell ofa biological asset shall be included in profit or loss for the period inwhich it arises.27A loss may arise on initial recognition of a biological asset,because costs to sell are deducted in determining fair value less costs to sell of a biological asset.Again may arise on initial recognition of a biological asset,such as when a calf isborn.28A gain or loss arising on initial recognition of agricultural produce at fair value less costs to sell shall be included in profit or loss for the period inwhich it arises.29A gain or loss may arise on initial recognition of agricultural produce as a result of harvesting.Inability to measure fair value reliably30There is a presumption that fair value can be measured reliably for a biological asset.However,that presumption can be rebutted only oninitial recognition for a biological asset for which quoted market pricesare not available and for which alternative fair value measurements aredetermined to be clearly unreliable.In such a case,that biological assetshall be measured at its cost less any accumulated depreciation and anyaccumulated impairment losses.Once the fair value of such a biologicalasset becomes reliably measurable,an entity shall measure it at its fairvalue less costs to sell.Once a non-current biological asset meets thecriteria to be classified as held for sale(or is included in a disposal groupthat is classified as held for sale)in accordance with IFRS5Non-currentAssets Held for Sale and Discontinued Operations,it is presumed that fairvalue can be measured reliably.31The presumption in paragraph30can be rebutted only on initial recognition.An entity that has previously measured a biological asset at its fair value lesscosts to sell continues to measure the biological asset at its fair value less costs tosell until disposal.32In all cases,an entity measures agricultural produce at the point of harvest at its fair value less costs to sell.This Standard reflects the view that the fair value ofagricultural produce at the point of harvest can always be measured reliably.33In determining cost,accumulated depreciation and accumulated impairment losses,an entity considers IAS2,IAS16and IAS36Impairment of Assets.Government grants34An unconditional government grant related to a biological asset measured at its fair value less costs to sell shall be recognised in profit orloss when,and only when,the government grant becomes receivable.A1230஽IFRS FoundationIAS4135If a government grant related to a biological asset measured at its fair value less costs to sell is conditional,including when a government grantrequires an entity not to engage in specified agricultural activity,anentity shall recognise the government grant in profit or loss when,andonly when,the conditions attaching to the government grant are met.36Terms and conditions of government grants vary.For example,a grant may require an entity to farm in a particular location for five years and require theentity to return all of the grant if it farms for a period shorter than five years.Inthis case,the grant is not recognised in profit or loss until the five years havepassed.However,if the terms of the grant allow part of it to be retainedaccording to the time that has elapsed,the entity recognises that part in profitor loss as time passes.37If a government grant relates to a biological asset measured at its cost less any accumulated depreciation and any accumulated impairment losses(see paragraph30),IAS20is applied.38This Standard requires a different treatment from IAS20,if a government grant relates to a biological asset measured at its fair value less costs to sell or agovernment grant requires an entity not to engage in specified agriculturalactivity.IAS20is applied only to a government grant related to a biologicalasset measured at its cost less any accumulated depreciation and anyaccumulated impairment losses.Disclosure39[Deleted]General40An entity shall disclose the aggregate gain or loss arising during the current period on initial recognition of biological assets and agriculturalproduce and from the change in fair value less costs to sell of biologicalassets.41An entity shall provide a description of each group of biological assets.42The disclosure required by paragraph41may take the form of a narrative or quantified description.43An entity is encouraged to provide a quantified description of each group of biological assets,distinguishing between consumable and bearer biologicalassets or between mature and immature biological assets,as appropriate.Forexample,an entity may disclose the carrying amounts of consumable biologicalassets and bearer biological assets by group.An entity may further divide thosecarrying amounts between mature and immature assets.These distinctionsprovide information that may be helpful in assessing the timing of future cashflows.An entity discloses the basis for making any such distinctions.44Consumable biological assets are those that are to be harvested as agricultural produce or sold as biological assets.Examples of consumable biological assetsare livestock intended for the production of meat,livestock held for sale,fish infarms,crops such as maize and wheat,and trees being grown for lumber.Bearer஽IFRS Foundation A1231IAS41biological assets are those other than consumable biological assets;for example,livestock from which milk is produced,grape vines,fruit trees,and trees fromwhich firewood is harvested while the tree remains.Bearer biological assets arenot agricultural produce but,rather,are self-regenerating.45Biological assets may be classified either as mature biological assets or immature biological assets.Mature biological assets are those that have attainedharvestable specifications(for consumable biological assets)or are able tosustain regular harvests(for bearer biological assets).46If not disclosed elsewhere in information published with the financial statements,an entity shall describe:(a)the nature of its activities involving each group of biologicalassets;and(b)non-financial measures or estimates of the physical quantities of:(i)each group of the entity’s biological assets at the end of theperiod;and(ii)output of agricultural produce during the period.47–48[Deleted]49An entity shall disclose:(a)the existence and carrying amounts of biological assets whose title isrestricted,and the carrying amounts of biological assets pledged assecurity for liabilities;(b)the amount of commitments for the development or acquisition ofbiological assets;and(c)financial risk management strategies related to agriculturalactivity.50An entity shall present a reconciliation of changes in the carrying amount of biological assets between the beginning and the end of thecurrent period.The reconciliation shall include:(a)the gain or loss arising from changes in fair value less costs to sell;(b)increases due to purchases;(c)decreases attributable to sales and biological assets classified asheld for sale(or included in a disposal group that is classified as heldfor sale)in accordance with IFRS5;(d)decreases due to harvest;(e)increases resulting from business combinations;(f)net exchange differences arising on the translation of financialstatements into a different presentation currency,and on thetranslation of a foreign operation into the presentation currencyof the reporting entity;and(g)other changes.A1232஽IFRS FoundationIAS4151The fair value less costs to sell of a biological asset can change due to both physical changes and price changes in the market.Separate disclosure ofphysical and price changes is useful in appraising current period performanceand future prospects,particularly when there is a production cycle of more thanone year.In such cases,an entity is encouraged to disclose,by group orotherwise,the amount of change in fair value less costs to sell included in profitor loss due to physical changes and due to price changes.This information isgenerally less useful when the production cycle is less than one year(forexample,when raising chickens or growing cereal crops).52Biological transformation results in a number of types of physical change—growth,degeneration,production,and procreation,each of which isobservable and measurable.Each of those physical changes has a directrelationship to future economic benefits.A change in fair value of a biologicalasset due to harvesting is also a physical change.53Agricultural activity is often exposed to climatic,disease and other natural risks.If an event occurs that gives rise to a material item of income or expense,thenature and amount of that item are disclosed in accordance with IAS1Presentation of Financial Statements.Examples of such an event include an outbreakof a virulent disease,a flood,a severe drought or frost,and a plague of insects.Additional disclosures for biological assets where fairvalue cannot be measured reliably54If an entity measures biological assets at their cost less any accumulated depreciation and any accumulated impairment losses(see paragraph30)at the end of the period,the entity shall disclose for such biologicalassets:(a)a description of the biological assets;(b)an explanation of why fair value cannot be measured reliably;(c)if possible,the range of estimates within which fair value is highlylikely to lie;(d)the depreciation method used;(e)the useful lives or the depreciation rates used;and(f)the gross carrying amount and the accumulated depreciation(aggregated with accumulated impairment losses)at thebeginning and end of the period.55If,during the current period,an entity measures biological assets at their cost less any accumulated depreciation and any accumulated impairmentlosses(see paragraph30),an entity shall disclose any gain or lossrecognised on disposal of such biological assets and the reconciliationrequired by paragraph50shall disclose amounts related to suchbiological assets separately.In addition,the reconciliation shall includethe following amounts included in profit or loss related to thosebiological assets:(a)impairment losses;஽IFRS Foundation A1233IAS41(b)reversals of impairment losses;and(c)depreciation.56If the fair value of biological assets previously measured at their cost less any accumulated depreciation and any accumulated impairment lossesbecomes reliably measurable during the current period,an entity shalldisclose for those biological assets:(a)a description of the biological assets;(b)an explanation of why fair value has become reliably measurable;and(c)the effect of the change.Government grants57An entity shall disclose the following related to agricultural activity covered by this Standard:(a)the nature and extent of government grants recognised in thefinancial statements;(b)unfulfilled conditions and other contingencies attaching togovernment grants;and(c)significant decreases expected in the level of government grants. Effective date and transition58This Standard becomes operative for annual financial statements covering periods beginning on or after1January2003.Earlier application is encouraged.If an entity applies this Standard for periods beginning before1January2003,itshall disclose that fact.59This Standard does not establish any specific transitional provisions.The adoption of this Standard is accounted for in accordance with IAS8Accounting Policies,Changes in Accounting Estimates and Errors.60Paragraphs5,6,17,20and21were amended and paragraph14deleted by Improvements to IFRSs issued in May2008.An entity shall apply thoseamendments prospectively for annual periods beginning on or after1January2009.Earlier application is permitted.If an entity applies the amendments foran earlier period it shall disclose that fact.61IFRS13,issued in May2011,amended paragraphs8,15,16,25and30and deleted paragraphs9,17–21,23,47and48.An entity shall apply thoseamendments when it applies IFRS13.A1234஽IFRS Foundation。

Survey Tools for Assessing Service DeliveryJan DehnRitva ReinikkaJakob SvenssonJune 2002_____________________Contributions and comments of Magnus Lindelöw and Aminur Rahman are gratefully acknowledged.Contents1. Introduction 12. Public spending, service delivery, and outcomes 23. Public sector agencies 24. Key Features of PETS and QSDS 5A. Key features 5B. Other survey-based tools 6C. Uses and applications of PETS/QSDS 85. How to design and implement a PETS and QSDS 11A. General 11B. Fact-finding, consultations and purpose of the study 11C. Concept Paper 12D. Rapid data assessment13E. Local consultant 13F. Questionnaire design 13G. Training and field-testing 16H. Data entry and verification 16I. Analysis and reporting 16J. Ownership 16K. Linking PETS/QSDS with other surveys 17L. Panel data 176. Sampling strategy and data availability 18A. Unit of Study 18B. Data availability 18C. Private for-profit and not-for-profit 19D. Sample frame, sample size, and stratification 19E. Sampling issues involved in linking PETS and QSDS 20F. Non-sampling error and field-testing 207. Findings from PETS 2121A. GeneralB. Leakage (capture) of public funds 21C. Incentives to staff (moral hazard) 268. Findings from a QSDS 28Findings and emerging issues 30Bibliography 331. IntroductionCentral government budget allocations can be poor predictors of the actual quantity and quality of public services in poor countries with weak governance, a conclusion supported by the weak relationship between public spending and growth and social development indicators in cross-country analysis. There is also evidence that government funds are spent on the wrong goods (private rather than public) and the wrong people (better-off rather than the poor), fail to reach intended service providers, or are converted into actual services inefficiently. Additionally, households may choose not to take advantage of such services for various reasons.The ability to diagnose and measure problems of service delivery within the public and private delivery systems is a pre-requisite to designing policy reforms and institutions to improve service delivery. This paper argues that micro-level tools are necessary to assess both the quality and quantity of services, and the complexities involved in transforming budgets into goods and services. Public Expenditure Tracking Surveys (PETS) and Quantitative Service Delivery Surveys (QSDS) have been developed in full recognition of the characteristics of public organizations, and with the specific objectives of identifying where service delivery problems arise, quantifying the relative importance, discovering how and why they arise, and devising means of resolving them. PETS and QSDS gather quantitative data on a sample survey basis, including inputs, outputs, and other characteristics, directly from the service-providing unit. PETS assess (often diagnostically) the issue of leakage of public funds or resources prior to reaching the intended beneficiary. QSDS take a service-facility-based approach to assessing incentives for facility level staff to produce high-quality services, and provide a measure for efficiency at the level of the frontline provider and information about determinants.This paper is intended to guide those who wish to undertake the PETS/QSDS. The paper is organized as follows. Section 2 outlines the motivation for developing PETS and QSDS, namely the persistent failure to observe close relationships between public sector spending and outcomes. Section 3 discusses general features of public service agencies that provide public services and some reasons why information on performance is not easy to obtain. Section 4 summarizes key features and potential uses of PETS and QSDS, including a comparison with other tools for public expenditure and service delivery analysis. In section 5, we highlight key lessons learned through implementing these surveys and provide details on how to design and implement PETS and QSDS. We discuss sampling strategies and data issues in section 6. Sections 7 and 8 present findings from a number PETS studies and the first QSDS in health care in Uganda.2. Public spending, service delivery, and outcomesConventionally central government budget allocations are used as indicators of the supply of public services. It has become increasingly clear, however, that budget allocations can be poor predictors of the actual quantity and quality of public services, especially in countries with poor governance and weak institutions. A substantial body of cross-country empirical studies shows that the associations between public spending on the one hand and growth and social development outcomes on the other are ambiguous at best. For example, Kormendi and Mequire (1985) and Ram (1986) find that higher government expenditures are associated with higher growth, while Landau (1986), Barro (1991), Dowrick (1992), and Alesina (1997) find higher government expenditures to be associated with lower growth. Easterly and Rebelo (1993) find that overall public investment has a very low impact on growth, and Devarajan, Swaroop, and Zou (1996) observe that the standard candidates for productive expenditures have either a negative or an insignificant relationship with growth.Sector specific studies have likewise failed to reveal a strong link between spending and outcomes. With respect to public spending and educational outcomes, the relationship between the level of resources spent on schooling and educational outcomes remains weak (Hanushek 1995). One part of the problem seems to be that government funds do not reach schools intact, as studies in Uganda (Reinikka and Svensson 2001) and Indonesia (James, King, and Suryadi 1995) have shownCross-country studies of the health outcomes have come to a fair consensus on two points. First, socioeconomic characteristics explain nearly all of the variation in the mortality rates across countries. These include gross domestic product (GDP) per capita, distribution of income, and level of female education (Filmer and Prichett 1999). Second, public expenditure on health care has had little impact on average health status. According to a review by Filmer, Hammer and Pritchett (2000), the share of public spending on health care is not a significant determinant of health outcomes, such as life expectancy and child mortality. In a recent paper also using cross-country data, Rajkumar and Swaroop (2002) show that the impact of public spending on human development outcomes depends on governance measured by level of corruption and quality of bureaucracy. When governance is better so is the effect of spending on education and health outcomes.3. Public sector agenciesTwo key questions in public policy today are (1) why does the level of public expenditure on average have such a limited effect on human development outcomes? and (2) what can be done to improve performance?The literature provides at least four interrelated explanations. First, governments may be spending on the wrong goods or the wrong people. A large portion of public spending on health and education is devoted to private goods—ones where government spending is likely to crowd out private spending (Hammer, Nabi, and Cercone 1995). Many benefit incidence studies of health and education spending also show that benefits accrue largely to the rich and middle-class, while the share going to the poorest 20 percent (where it can make a difference) is always less than 20 percent (Castro-Leal and others 1999).Second, even when governments spend on the right goods or the right people, the money fails to reach the frontline service provider. A PETS study in Uganda in the early 1990s showed that only 13 percent of nonwage recurrent expenditures for primary education actually reached the primary school (Reinikka and Svensson 2001). Furthermore, much of the variation in funding received across schools could be explained more by political economy than by efficiency and equity considerations. Similar findings have been obtained in Ghana and Tanzania (for a review see Reinikka and Svensson 2002a).Third, incentives to deliver a high quality product or service are often missing. Even when the money reaches the primary school or health clinic, the service providers may be poorly paid and ineffectively monitored. Clients meanwhile, have limited information to enable them to hold service providers accountable.Fourth, even if the services are effectively provided, households may not take advantage of them. For economic and other reasons, parents pull their children out of school or fail to take them to the clinic. This “demand-side” failure often interacts with the supply-side failures to generate a low-level of public services and outcomes among the poor.All four explanations, and in particular the second and third point, highlight a key motivation for undertaking a QSDS/PETS, namely that improving public services must involve an explicit treatment of incentives within the public sector.1 The organizational structure of public sector agencies involves multiple tiers of management and frontline workers. Multiplicity is also a key aspect of public sector agencies in terms of the tasks they perform and stakeholder or constituencies they serve. Tasks and interests at each tier may conflict with each other from the viewpoint of limited resources and finite time, and various stakeholders may also have conflicting interests. The output of public service agencies is often difficult to measure and systematic information is rarely available about specific inputs and outputs of service delivery, particularly in developing countries.1 Dixit (2000) reviews the characteristics of public organizations in light of incentives and organization theory. For further details, see also Bernheim and Whinston (1986), Dixit (1996, 1997), Holmström and Milgrom (1988), Martimort (1992), and Stole (1991).Public sector organizations share the following key features:• A multi-tier organizational structure, with various tiers of government down to the frontline provider;• Multiple stakeholders with different and often competing objectives and an underlying political economy through which the stakeholders exert pressure onpublic sector agencies to achieve their respective goals;• Multiplicity of tasks with various degrees of substitutability; and• Vague measurability of outputs and tasks.Dixit (2000) gives an example of public education to illustrate some of these features. Multi-tasking includes providing literacy and numeracy and other direct skills, supporting the emotional and physical growth of the children, providing vocational skills and preparing pupils for working life, providing skills in health and financial management, instilling citizenship, overcoming the disadvantages of home life, and ensuring children can grow up in a drug and violence-free environment. While they are not mutually contradictory, these goals must compete for limited resources of schools and teachers and are frequently considered interchangeable in the schools’ production process. Moreover, it is very difficult to measure the output of many of these tasks. The diverse body of stakeholders includes parents and children, teachers and their unions, taxpayers, potential employers of graduates, society as a whole, private schools, and various groups favoring or opposing specific components of the curriculum. These principals have diverse preferences and objectives. Parents want “good education” and day care for their children, teachers and unions want higher pay, taxpayers want low costs, employers want vocational skills, society wants good citizens, and private schools compete for pupils and some public funds. Again, many of these objectives are mutually conflicting, for instance taxpayers’ objective of low costs vis-à-vis teachers and unions’ goal who want higher pay. And yet teachers are often not interested in pay alone but in challenging work and career prospects.These features not only complicate analysis of performance; they may also explain why so little detailed information exists on public sector performance. First, there is often inadequate information on outputs, possibly because management information systems tend to be unreliable in the absence of adequate incentives to maintain them on a regular basis. Lack of information weakens the agents’ (that is, public service agencies and/or their employees) incentive to make the required effort—a straightforward result of moral hazard—which in turn adversely affects both the quality and quantity of services. Lack of information can be further entrenched if government allocates expenditures away from areas of poor measurability and verifiability precisely because of poor measurability and verifiability rather than on the technical and economic merits of such expenditures per se.Second, there is often inadequate information on agent actions. Agents can often resist effective monitoring in the presence of multiple tasks and multiple principals with substitutable objectives. Moreover, as some actions are more verifiable than others, it is not always optimal to provide implicit incentives to carry out specific tasks, since the agent will then tend to divert all effort from unverifiable to verifiable tasks. In education, for example, exam results would be disproportionately emphasized. Incentive schemes are most suitable when outcomes are clearly defined and unambiguous, and become weak when neither outcomes nor actions are observable, such as in a typical government ministry.4. Key Features of PETS and QSDS2A. Key featuresApart from information on central government budget allocations, information on actual public spending is seldom available in many developing countries. The PETS was designed to provide such information, on a sample survey basis, from different tiers of government, including frontline service facilities with the objective of identifying the location and extent of impediments in financial flows. Government resources, which are typically earmarked for particular uses in the budget (votes, line items), flow upon release, within a pre-defined legal, regulatory, and institutional framework, passing through the layers of the government and via the banking system down to service facilities, which are charged with the responsibility of exercising the actual spending. A PETS tracks the flow of resources through these institutional strata in order to determine how much of original resources reach each level, and how long resources take to get there (if they get there at all). It is therefore useful as a device for locating and quantifying (political and bureaucratic) capture, leakage of funds, and problems in the deployment of human and financial resources. It can in principle also be used to evaluate impediments to the reverse flow of information to account for actual expenditures.The QSDS goes beyond tracking funds to examine efficacy of spending, as well as incentives, oversight, and the relationship between agents and principals. In the QSDS, the facility or frontline service provider is typically the main unit of observation in much the same way that the firm is the unit of observation in enterprise surveys and the household is the unit in household surveys.The QSDS can be applied to government, private for-profit and private not-for-profit service providers. In each case, data are collected both through interviews of managers and staff and from the service provider’s records (say, both local government and2 Examples can be found at /programs/public_services/topic/tools/.facility). In some cases, beneficiaries are also surveyed. Triangulating the data collection this way means that information serves as a means of cross-validating information obtained separately from each source. Thus the compilation of information gathered through this method typically requires much more effort than, say, a perception survey of users, making it costlier and more time consuming to implement than its qualitative alternatives. But in many cases the benefits of quantitative analysis by far offset its cost.As the PETS and QSDS complement each other, a PETS may be conducted in conjunction with a QSDS. Their combination allows a detailed evaluation of wider institutional and resource-flow problems on frontline service delivery. The facility-level analysis can also be linked “upstream” to the public administration and political processes (through public official surveys) and “downstream” to households through (household surveys) to combine the supply of and demand for service.B. Other survey-based toolsA number of tools exist to analyze provider behavior, including facility modules in household surveys, benefit incidence analysis, and empirical studies to estimate facility (in particular hospital) cost functions. PETS and QSDS are distinct from these other tools in the following key respects.First, PETS/QSDS differ from other survey-based research tools by defining the service provider (and the incentives facing the provider) as the key unit of analysis (as opposed to, say, the firm or the household). It is not unusual from household surveys to include facility modules. Previously the Living Standard Measurement Study (LSMS) household surveys included health facility modules on an ad hoc basis (Alderman and Lavy 1996). A number of the Demographic and Health Surveys (DHS) carried out in over 50 developing countries have also included a service provider component. The Family Life Surveys implemented by RAND combined health provider surveys with those of households (for a review of health facility surveys see Lindelöw and Wagstaff 2001). The rationale for including a facility module in a household survey is to characterize the link between access to and quality of public services and key household welfare indicators. These modules collect quantitative data on medical procedures, equipment and staff availability, and supervision, as well as carry out various quality checks on staff (Frankenberg and Beegle 1998; Thomas, Lavy, and Strauss 1996; Alderman and Lavy 1996).The perspective in these surveys, however, is that of the household rather than the service provider per se. As a consequence they pay little attention to the question of why quality and access are the way they are. This is reflected in the type of data collected, which is mainly on access indicators and the range of services offered. In other words, these surveys largely ignore provider behavior and the processes and complexities, as discussed above, through which public spending is transformed into services.In addition, in most cases, facility information is collected as a part of community questionnaires, which rely on the knowledge of one or more informed individuals (Frankenberg 2000). Information supplied by informants is therefore not only heavily dependent on the perception of a few individuals but also not detailed enough to form a basis for analysis of service delivery, such as operational efficiency, utilization, and other performance indicators. To the extent that the information is based on perceptions, there may be additional problems due to the subjective nature of the data and its sensitivity to respondents’ expectations. Perceptions are often useful as a means of formulating testable hypotheses rather than as a means of testing them.Second, PETS/QSDS do not use budgeted costs as a basis for analysis. In benefit incidence analysis household data on consumption of public goods are combined with information on budget allocations for public expenditures to determine a unit subsidy per person. Household usage of the service is then aggregated across key social groups to impute the pattern and distribution of service provision. By contrast, PETS/QSDS collect data on actual spending and services provided at the facility level.Third, PETS/QSDS explicitly recognize the “umbilical” link between public service providers and the rest of the public sector. Providers of public services typically rely on the wider government structure for resources, guidance about what services to provide, and how to provide them. This dependence makes them sensitive to systemwide problems in transfer of resources and the institutional framework. Therefore, it is not possible completely to isolate a public facility from the rest of the system. This sets PETS/QSDS apart from the hospital cost function literature, which despite having a clear facility focus, is more or less analogous to the firm-survey based literature. In other words, the hospital cost function literature does not try to relate the problems of service delivery to upstream issues. In part, this reflects the fact that the literature has mainly looked at cost efficiency in hospitals in the United Kingdom and the United States, where “leakage” is perhaps less of an issue than efficiency.3 Perhaps more relevant, though, is the budding literature on cost efficiency and other performance indicators in clinics and primary health facilities in developing countries (Somanathan and others 2000, McPake and others 1999). This literature can and should have an important influence on the development of the best practice QSDS.Finally, PETS/QSDS explicitly recognize that agents in the service delivery system may have strong incentives to misreport (or not report) key data. These incentives derive from the fact that information provided by, for example a school or a health facility, partly determine its entitlement of public support/funding. Also, in case resources (including staff time) are used for other purposes (for instance in case of shirking and corruption), the agent involved in the activity will most likely not report it truthfully.3. For a review of this literature, see Wagstaff (1989); Wagstaff and Barnum (1992); Barnum and Kutzin (1993).Moreover, certain types of information, such as official charges, may only partly capture what is intended to be measured (e.g., the users’ costs of the service). PETS/QSDS deal with these data issues in two ways: (i) by using a multi-angular data collection strategy; that is, a combination of information from different sources; and (ii) by careful consideration of which sources and respondents have incentives to misreport, and identification of data/sources that to a lesser extent are influenced by these incentives. C. Uses and applications of PETS/QSDSIssues of particular interest to development practitioners include efficiency, quality of service, leakage of resources, political or administrative capture, moral hazard, such as shirking and ghost workers, asymmetric information, management, supervision, and distributional issues. Many countries formulate policies within a paradigm of large and ambitious public spending programs intended to address efficiency and equity concerns. Yet, the implementation capacity of governments has seldom been systematically incorporated into the analysis of public expenditure priorities. PETS and QSDS are eminently suited for such tasks.Figure 1. Tools of analysis of public expenditureQSDS and PETSApart from diagnosis, the PETS and particularly the QSDS can be used for generating data for research. While the large literature on incentives in the context of contract and information theory focuses mostly on firms, it offers a number of applications to the public sector as well (Dixit 2000). PETS and QSDS can provide new data to test hypotheses on provider behavior underlying service delivery outcomes. Research into the economic behavior of households and firms has already yielded important insights, often with substantial policy implications. This suggests that research into public institutions, which in some countries deliver as much of half of GDP and which are directly responsible for the implementation of government policy, promises an equally rich research agenda. Important empirical research questions that the PETS and the QSDS can help to answer:• How to design “right” incentives within the public sector (characterized by multiple principals and multiple agents) and the private sector, compatible withincreased quantity and improved quality of basic services, particularly for poorpeople?• How to measure and overcome problems of moral hazard, such as shirking and ghost workers?• How to strengthen voice mechanisms for service users and counter problems created by asymmetric information?• What type of accountability and oversight arrangements between various tiers of government and between government and beneficiaries can help improve basicservice delivery?Finally, information collected through PETS and QSDS allows empirical testing of various theoretical propositions pertaining to principal-agent relations within the public sector, bargaining and other resource allocation mechanisms, as well as asymmetric information and incentive problems and how they affect the quality and quantity of services delivered. Empirical research using PETS and QSDS data can be used not only to test various predictions from standard contract and incentive theories, but also to contribute to the development of new theories in this area for public sector agencies.Looking beyond country-specific studies, the compilation of systematic multi-country service delivery databases will also facilitate cross-country comparisons. The World Bank’s Development Research Group is presently of setting up such a database of QSDS surveys. As more data become available in the coming years, it is expected that empirical research in this area will grow.5. How to design and implement a PETS and QSDSA. GeneralPETS and QSDS are now being applied by the operational staff within the World Bank and other donors, researchers, and developing country governments. The intuitive appeal of PETS and QSDS, however, can belie the complexity involved in planning and implementing these surveys.First, the survey teams and stakeholders need to have a clear idea of why they are doing the study. When a new analytical tool is developed, there is a temptation to apply the tool, regardless of whether the situation on the ground warrants its application, and, indeed, without tailoring the instrument to the local conditions.Second, the planning, design, implementation, and subsequent analysis of PETS/QSDS data are complex undertakings. A successful study requires a continuous and careful hands-on effort in accordance with clearly defined objectives. In particular, survey managers should not underestimate the importance and the difficulties involved in obtaining quantitative data from facility records. Unlike household surveys, PETS/QSDS cannot be based on recall data but require consultation of records.Finally, there is a need to consult widely with the client government and other stakeholders about the objectives of the study. Lack of ownership may result in rejection of the findings. To ensure that the study meets its ultimate objective of informing policy reforms, it is essential that consensus building among stakeholders is nurtured prior to, during, and subsequent to execution.In light of the lessons from past surveys, we outline the steps involved in successful design and implementation of PETS and QSDS. Many steps are common for both surveys, given that PETS typically includes a facility component and QSDS needs to relate public facilities to the government system. Typical steps involved in designing these surveys include the following:B. Fact-finding, consultations and purpose of the studyIn the initial phase, the survey team needs to consult extensively with a wide array of in-country stakeholders, including government agencies (ministry of finance, sector ministries, and local governments), donors, and civil society organizations. Such consultations are likely to reveal relevant hypotheses about major problems in service delivery and hence define the purpose and objectives of the study, as well as the sector(s) to be included in the study. Given that the survey requires considerable effort, it is advisable to limit the number of sectors to just one or two. Until now, the PETS and QSDS have mostly been carried out in the “transaction-intensive” health and education。

Economics World, ISSN 2328-7144 April 2014, Vol. 2, No. 4, 281-289 Taxes, Loans, Credit and Debts in the 15th Century Towns ofMoravia: A Case Study of Olomouc and Brno *Roman ZaoralCharles University, Prague, Czech RepublicThe paper explores urban public finance in the late medieval towns on the example of two largest cities inMoravia—Olomouc and Brno. Its purpose is to define similarities and differences between them, to express changeswhich have taken place in the course of the 15th century, and to distinguish financial administration and types ofinvestments in the towns situated in the Eastern part of the Holy Roman Empire from those in the West. The primarysources (municipal books, charters, and Jewish registers) are analyzed using quantitative and comparative methodsand the concept of the 15th century financial crisis is reconsidered. The analysis proved that each town within theEmpire paid a fixed percentage of the total tax sum of central direct taxation through a system of repartition so thateach tax increase caused an ever growing pressure on its finances. New taxes collected in Brno and Olomouc after1454 were not proportional to the economic power and population of both cities and gave preferential benefit toOlomouc. At the same time the importance of urban middle classes as tax-farmers started to grow. They increasinglygained influence on the financial and fiscal regime, both through political emancipation as well as by serving asfinancial officials. The Jewish registers document a general lack of money in the 1430s and 1440s which played intohands of the Jewish usurers. Accounting records from the 1480s and 1490s, to the contrary, give evidence of thegrowth of loans, debts and credit enterprise. The restructuring of urban elites, caused by financial crises and socialconflicts, was centered round the wish for a more efficient management of urban financial resources and moreintensive control rights. It was a common feature of towns in the West just as in the East of the Empire. On the otherside, the tax basis in the West was rather created by indirect taxes, while direct taxes prevailed in the East. Tradeactivities played more important role in the West, whereas rich burghers in the East rather invested into land estates.From the research also emerged that the establishment of separate cashes is documented in the West only, themanagement of urban finance in the East remained limited to a single-entry accounting.Keywords: urban public finance, financial crisis, taxation, Jewish capital, late medieval towns, Moravia IntroductionThe study of public finances has received considerable attention during the last decade because of its key role in European state formation by serving as an instrument to extract the capital needed for the realization of political goals from the economic systems that formed the base of all public finances. With Stasavage (2011) * The paper was supported by The Ministry of Education, Youth and Sports of the Czech Republic—Institutional Support for Long-Term Development of Research Organizations—Charles University, Faculty of Humanities. Roman Zaoral, Ph.D., Faculty of Humanities, Charles University. Correspondence concerning this article should be addressed to Roman Zaoral, Charles University, Faculty of Humanities, UAll Rights Reserved.TAXES, LOANS, CREDIT AND DEBTS IN THE 15TH CENTURY TOWNS OF MORA VIA 282recent publication States of credit, he has made a valuable contribution to the debate on the emergence ofpublic credit as a decisive element in the state formation processes that took place in late medieval and earlymodern Europe. In his work, Stasavage emphasizes the importance of geographic scale of political units and theform of political representation within polities for the access to capital markets and thus the possibility to createfunded public debt in order to finance the consolidation or expansion of their relative position within politicalnetworks and regions. The foundation of this public debt was provided by the fiscal revenues originating fromdirect or indirect taxation.Blockmans (1997) pointed out in this debate the importance of scale and timing with respect to local political representative structures. In the larger Flemish cities such as Ghent or Bruges, the participation ofmiddle classes in town governments and thus control over public finances developed in an earlier stage (the14th century), whereas these developments in less-urbanized regions with smaller urban populations such asHolland and Guelders (and in fact in the whole Holy Roman Empire) did not occur until the 15th century. Inthis way, the hypothesis can be stated tentatively that the position of urban elites influenced the managementof urban finances at large, and urban fiscal systems in particular. The degree to which urban elites were able tomonopolize urban government was also determining the room left for other intermediaries to have a say in thefinancial policies of a town and to function in the management of the fiscal systems that were the basis ofmost urban finances. The socio-political backgrounds and the interplay between the political elites, urbanofficials and tax farmers are thus an important topic for knowledge of the intricate mechanisms, which are atthe crossing point of the economic, social, political, and financial developments in the late-medieval urbansociety.All Rights Reserved.Research QuestionsThe author’s attention is paid to the towns situated in the East of the Holy Roman Empire, namely in the Czech lands, in order to show which similarities and differences can be found between towns in the Westernand Eastern part of the Empire, in which way and to what degree the 15th century economic and financial crisesand social conflicts influenced the management of urban fiscal systems (and the closely-linked system of publicdebt) of two traditional capitals1and at the same time the largest cities in Moravia—Brno and Olomouc, theeconomic potential of which remarkably started to differ, particularly during the second half of the 15th century.In the period between 1420 and 1500, Olomouc as the seat of Moravian bishopric grew from round 5,000 tomore than 6,000 inhabitants at the turn of the 16th century, whereas Brno as the former seat of MoravianMargraves decreased from round 8,000 to less than 6,000 inhabitants during the same time (Šmahel, 1995, p.360; Macek, 1998, p. 27).Research MethodsIt is the purpose of this paper to quantify data obtained from the analysis of municipal books, charters and Jewish registers relating to urban public finance in the late medieval cities of Moravia (Czech Republic),particularly in Olomouc and Brno, and to compare so the financial situation of towns situated in the Easternpart of the Holy Roman Empire with those in the West. The concept of the 15th century financial crisis isreconsidered.1The Moravian Diet, starting in the 13th century, the Moravian Land Tables and the Moravian Land Court were all seated in bothTAXES, LOANS, CREDIT AND DEBTS IN THE 15TH CENTURY TOWNS OF MORA VIA 283 The political and economic difficulties which troubled the Margraviate of Moravia during the 15th century (the Hussite wars in the 1420s and 1430s and the Bohemian-Hungarian wars in the 1460s and 1470s) did notonly influence the fiscal system itself, mainly by creation of new taxes and by increase of the tax burden tocover the growing urban public debt. The financial crises, bankruptcies, and financial reforms also had animpact on the official involvement of the burghers and guilds in the management of the urban fiscal systems,following their relatively late political emancipation in the 15th century (Marek, 1965). Until that time, thelocal elites had been formed from the closed merchant oligarchy, which monopolized the town government,defended its own particularistic interests through privileged autonomy and controlled the urban finances.In the 15th century, the importance of urban middle classes as tax-farmers started to grow, they increasingly gained influence on the financial and fiscal regime, both through political emancipation as well asby serving as financial officials. They also demanded more insight in the financial management, both ofindirect taxation and the management of urban debt. They were given a central role in the financial reformsnecessary to face the growing tension between economic stagnation and the financial demands. In this way, theimpact of these socio-political changes on the management of the urban fiscal systems can be displayed.The concept of a financial crisis has recently been addressed by what is now known as the “New fiscal history”. The emergence of public finance, fiscal systems, and the creation of public debt are at the heart ofthese discussions: In this sense, a financial crisis occurs when expenditure structurally outweighs the normalrevenues from taxation and the ability to borrow money in order to meet current financial obligations (Bonney,1995, pp. 5-8). The 15th century is generally seen as a period of structural political and economic crisis notonly in the West of the Empire, in the Low Countries (Van Uytven, 1975), but also in the East, in the Czech All Rights Reserved.lands (Šmahel, 1995, pp. 208-220). This crisis also had consequences for urban public finance and itsmanagement. Each town within the Empire had to pay a fixed percentage of the total tax sum of central directtaxation through a system of repartition and so the increased tax burden had forced several towns to sellannuities on an unprecedented scale, because these sums were paid directly through the urban finances(Blockmans, 1999, pp. 287, 297-304). Thus, central direct taxation indirectly tapped into the financial resourcesof the towns, which in turn led to an ever growing pressure on the urban finances causing an increase of urbanindirect taxation to cover the funded debt caused by these annuity sales.AnalysisUrban Public Finance During the 15th Century Financial CrisisOlomouc as leading royal city in Moravia, which exceeded Brno in population size at the end of the 15th century, represented a craft town producing for export on one side and a consume town on the other side(Marek, 1965, p. 125). The urban population grew particularly in the 1450s and 1460s due to new incomersfrom Silesia and North Moravia. Among them, there were craftsmen from 85 percent, mostly cloth weavers, butalso representatives of other textile, food, shoe, leather, and wood processing crafts, ranking into sociallyweaker groups, while the number of merchants was much smaller (Mezník, 1958, pp. 350-353). From theviewpoint of the economic structure, Olomouc was close to Breslau in Silesia.In the 1420s, catholic Olomouc spent a lot of money for its defense against attacks of the Hussite troops, for the building wooden fortifications and for its own mercenary troops. During fights, its burghers had todispatch city troops and to get armor for the king, all beyond the usual yearly tax. So for example, in 1424interests from the war debts of the city exceeded an amount of 200 marks which substantially strangled itsTAXES, LOANS, CREDIT AND DEBTS IN THE 15TH CENTURY TOWNS OF MORA VIA 284trading activities (Nešpor, 1998, p. 79). In connection with the blockade of Olomouc in the second half of the1420s, the long-distance trade was put at risk. The city council covered financial expenses by the sale of realestate, of yearly pays of altar servers and by loans from the Jews as well as from own burghers. The Jewishloans were, however, burdened with a high interest and the council used them only once for the war with theHussites.2Loans from own burghers for the so-called fair credit up to 10 percent were more advantageous.The Role of Jewish CapitalYet the Jewish capital represented an important reservoir of financial means for many inhabitants. The surviving Olomouc Jewish register dated back to 1413-1428, which makes it possible to look into the practiceof lending money, gives evidence on the Jewish loans of craftsmen, merchants, and shopkeepers (Kux, 1905).3However, many other hidden loans, which had been going on with the active participation of Christianinhabitants, did not get into the register at all. The credit had three forms: loans in cash, pledge loans, or tradetransactions with goods. As it was necessary to sell unpaid pawns, the usurer became a shopkeeper and hissmall shop was a junk shop at the same time.The Jews usually required one groschen a week as the interest from each shock or mark of silver which they justified by high taxes and other charges. The average yearly credit taxation reached 86 percent from oneshock (= 60 Prague groschen), respectively 81 percent from one mark(= 64 Prague groschen, a half of pound).The debtor paid so 112 groschen per year from one shock and 116 groschen from one mark (Kux, 1905, pp.24-25). At lower installments, the interest could farther go up and when installments have not been paid at allthe debt grew in geometric progression.All Rights Reserved.Unless the debtor was not able to refund an amount, which he had loaned, the creditor could exact some goods in the loan value, such as expensive cloth, furs, gold jewels, silver dishes, horses, or cattle. Carpets,armor, wine barrels, or real estate are documented among pledges as well. A number of the Olomouc Jews,having been engaged in trade with money, ranged between 12 in 1413 and 20 in 1420. Some of them granted10, the others 100 and more loans. Forty percent of all deposits were entered by Solomon, the richest Jewishcreditor in Olomouc. The most frequently lent amounts ranged between one and six pounds, the lowest loanmade 10 groschen, the largest 100 marks, which was a value of two or even three houses located in the centerof Olomouc(Veselý & Zaoral, 2008, pp. 40-41).A general lack of money among inhabitants, particularly in the post-Hussite period in the 1430s and 1440s,played into hands of the Jewish usurers. A high number of small debts in range between one and 10 shocks(mostly three-five shocks) and a small number of big debts were typical for that period. The fact that amountsof the two thirds of debtors represented only 13 percent of all debts gave evidence on the general becomingpoor of population. On the other side, the only entry of the sum of 600 Hungarian florins, which Johann vonAachen owed to Johann Weigle, represented 42 percent of all declared owed money in the 1440s (Zaoral, 2009,p. 111). In the 1450s, a number of the highest (above 100 shock of silver) and of the lowest debts (under oneshock of silver) increased, which was the evidence on a slight economic recovery and on the graduallyincreasing social differentiation of the Olomouc inhabitants. Superiority in single-entry accounting, onedebtor-one creditor relations, attests, however, insufficiently developed finance in the milieu of guild craftsmenand shopkeepers. The Jewish credit represented, to the contrary, a source of more flexible forms of enterprise.2Olomouc District State Archive, Olomouc City Archive, books, sign. 164, fol. 235r.TAXES, LOANS, CREDIT AND DEBTS IN THE 15TH CENTURY TOWNS OF MORA VIA 285 Despite a danger of large indebtedness, some wealthy people were lending money from the Jews for more times. The owner of the magistrate mansion Wenceslas Greliczer is entered into the Jewish register even 26times. He made loans from more usurers at the same time, going once in cash, going twice he bought horses oncredit and at another time he pledged silk bedding or pearl bracelet of his wife. The Greliczer family, whichplayed a leading role in the city for some 10 years, had at the end to sell all its property and after 1430 itdisappeared out of stage (Kux, 1905, p. 27). The presence of a number of other prominent councilors in theJewish register was a symptom of their later financial bankruptcy, which strengthened anti-Jewish mood in thecity.A lack of money among burghers occurred again in the 1440s as it was evident from the Olomoucmemorial book dated back to 1430-1492 (Spáčilová & Spáčil, 2004). Particularly the year 1442 was critical formany inhabitants as it was evident from the number of loans. In response to rapidly worsening financialsituation, the council decided in 1446 to grant loans in an amount of 10 pounds of silver for damage reduction(Zaoral, 2009, p. 112). Some years later, in 1454, Ladislaus Posthumus, King of Bohemia (1453-1457),expelled the Jews from Moravian royal towns.Urban TaxesThe annual tax in an amount of 600 marks of groschen, collected in Brno and Olomouc, was slightly changing during the 15th century. In 1437 the margrave Albrecht II of Austria (1437-1439) cut Olomouc urbantaxes as a reward for help in fight against the Hussites. After 1454 the annual tax in Olomouc decreased from600 to 587 marks and 40 groschen and this amount remained unchanged until 1526. On the contrary, the tax in All Rights Reserved.Brno increased from 600 to 656 pounds 16 groschen as a recompense for the expelled Jews. Such a tax burdenwas not proportional to the economic power and population of both cities and gave preferential benefit toOlomouc (Dřímal, 1962, pp. 86-87, 116; Zaoral, 2009, pp. 107-109). The different economic potential ofOlomouc and Brno could be also seen from a number of yearly markets which increased in Olomouc from twoup to three and decreased in Brno from four to two (Šebánek, 1928, p. 51; Čermák, 2002, pp. 25-27).Despite the fact that the city had to pay war debts to private creditors with difficulty and for a long time, the standard of living of the urban population in Olomouc was gradually increasing during the 15th century.The municipal tax-payers growth was so big in the second half of the 15th century that collected moneyexceeded the municipal tax amount more than three times (Dřímal, 1962, pp. 122-123). To the contrary, anumber of taxpayers in Brno was decreasing during the whole 15th century and still in 1509 their number wasunder the level of the year 1432. At the same time a number of members of the middle strata, poor craftsmenand sole traders even decreased on one half of the state in 1365 (Dřímal, 1964, pp. 277-280).The administration of urban finances was characterized by a disorganized evidence of assets and liabilities.The municipal collection (the so-called losunga), collected from all town inhabitants with a sufficient propertybase, represented a relevant quota of municipal incomes. The “losunga” amount, paid from a concrete house,was determined by three criteria: a built-up surface, a house location, and an existence of the certain rightconnected with the house. This amount was intentionally undervalued; it did not reflect price fluctuations ofreal estates and remained more or less the same. Craft plying, beer and wine sale, lucrative cloth trade, andannuities were a subject of taxation as well. But only a part of collected money flew to the royal treasury, whichwas often used as pledges for aristocrats. In 1514, pledges in Olomouc were even higher than an amount of themunicipal tax (Dřímal, 1962, p. 93).TAXES, LOANS, CREDIT AND DEBTS IN THE 15TH CENTURY TOWNS OF MORA VIA 286The increasing purchases of houses on the basis of the Law of Emphytheusis4represented another serious problem. Some noblemen ignored compulsory payments from these properties. It caused conflicts withburghers, but the pressure put by the urban representation was only partly successful.In the 1490s, the citycouncil expressed concern about the fact that it supported high nobility and clergy from its own money andjoined insurgent burghers. In the early 16th century, the city found a solution how to get rid of unwelcomecreditors. In 1508, it offered the Bohemian king Vladislaus II (1471-1516) to pay off pledged revenues. Thecity used them to its own benefit for 20 years (Dřímal, 1962, pp. 89-94).Under these circumstances, taxes and administrative fees, which the town succeeded to buy back from the ruler, gained importance all the more. Provincial castle tolls, customs duties (ungelt), and bridge tolls belongedto the most important. The incomes from the town overhead business and from various financial operationsincreased. The town council bought up villages and yards in the immediate walls surroundings. However, thereal value of charges from the town villages was gradually decreasing because charges did not reflect adecrease of the payment power of money in circulation. Thanks to completion of the large farm system in thetown ownership at the end of the 15th century, Olomouc was offered a considerable space for series ofactivities. The incomes from brewing and fish farming were not negligible as well. But the main share ofmunicipal incomes was represented by money paid from the town property and toll (Kux, 1918, pp. 12-13).Despite a varied scale of incomes, the town was never endowed with large sums in cash. Practically all gained money was immediately given out. Particularly taxes as a relevant phenomenon of municipal economicswere draining big amounts of money from the city budget.Superiority of weight unites (marks) over numeric units (shocks of groschen) in all types of written All Rights Reserved.sources gave evidence on a general lack of quality coins. In the 1450s, when the financial crisis culminated, theking Ladislaus gave the burghers of Olomouc permission to repay loans in the petty coins and thereby made awidely used practice legal.5At the same time, gold coins, which replaced counting in marks, have started topenetrate into everyday life since the 1440s. The Olomouc burghers repaid two thirds of their loans in silverand one third in gold. The creditors accepted as a general rule groschen coins from the craftsmen andHungarian florins from the merchants. Payments in goldguldens occurred rarely in the sources. The increaseddemand for gold coins reflected a contradiction between a long-term lack of gross silver coins in circulationand a necessity of the financial covering of trade transactions with real estates and credit (Zaoral, 2009, pp.118-119).The oldest surviving tax register in Olomouc came from 1527. According to it, about two thirds of taxpayers paid less than eight groschen, middle class (about 25 per cent) paid 10 to 26 groschen from the taxbase of 1.5 to four marks and eight percent of wealthy people paid 32 to 102 groschen from the tax base of fiveto 16 marks. These 89 richest burghers owned more than 40 percent of all taxed property. The tax was paid by1,096 persons. Among that, there were about 25 percent of cottars, who did not own any immovable property.Even when it takes into account that most payers also paid the craft tax in an amount of six groschen, a totalaverage levy did not exceed 20 groschen per head (Szabó, 1983, p. 57). Thus the tax burden itself was not highin the case of at least minimal incomes. It ranged on the level of some percent of yearly income. Much bigger4The Law of Emphyteusis is a feudal form of a hereditary land lease. It is a right, susceptible of assignment and of descent,charged on productive real estate, the right being coupled with the enjoyment of the property on condition of taking care of theestate and paying taxes, and sometimes the payment of a small rent.TAXES, LOANS, CREDIT AND DEBTS IN THE 15TH CENTURY TOWNS OF MORA VIA 287 damage was caused to city population and to the royal treasury by reduction of the groschen value and by riseof prices. Unlike Brno, in the long-term low share of persons, having been unable to pay a municipal tax, andan increasing share of poor journeymen and cottars in the urban population are apparently other valuableindicators of growing prosperity in Olomouc (Veselý & Zaoral, 2008, pp. 48-51).Urban Public Finance at the Turn of the 16th CenturyLoans and debts started to increase after the overcoming of financial crisis and the losses reduction from the Bohemian-Hungarian war. The total volume of money in circulation increased particularly in the 1480s and1490s, when debt amounts usually reached even some hundreds of florins.6Since the second half of the 15thcentury, the credit enterprise has been closely connected with trade. Bills of debt and entries into shopkeeper’sregisters became the most common record form of loans. Objections to Christian usurers, which lent moneyinstead of the Jews, were frequent. A number of wealthy burghers sold pays with interest, lent money on credit,or practised open usury. Some amounts were quite high, when, for example, the town Mohelnice borrowed 300marks of silver on 10 percent interest from Nicolas Erlhaupt, burgher of Olomouc.7The city council ofOlomouc also conducted financial business. In 1509, for example, it bought from Wolfgang of Liechtenstein(1475-1525), the owner of Mikulov (Nikolsburg), annuities from the South Bohemian town Pelhřimov(Pilgrams) and became a tax collector there (Zemek & Turek, 1983, p. 507).Tradesmen who could not invest money to trade started to speculate with land estates, for example, the Salzer family held a hereditary magistrate mansion and two villages. Speculations with land estates weretypical also for the city council. While in the early 15th century Olomouc owned six villages, at the end of the All Rights Reserved.same century the extent of the city landed property increased twofold to 12 villages and this upward trendcontinued also in the 16th century (Papajík, 2003, p. 51). A lot of money was spent for various buildingactivities (reconstruction of the municipal hall, new buildings of monasteries, churches and chapels) as well asfor hospitals and other forms of social care (Kuča, 2000, pp. 650-652).Corruption, monopolization of the brewing and other rights as well as bias in favor of guilds were the causes of disputes between elites and other segments of the urban population. It led to open revolts of thecommunity against shopkeepers in 1514 and once again in 1527. A letter of complaint, sent to the king in1514, referred to economic privileges of shopkeepers, free market right, beer prices, and mile right(Dřímal, 1963, pp. 133-142). A strong core of the old type patricians in Olomouc caused the craftsmengained control over urban finances only in the mid-16th century, while in Brno they occurred in the citycouncil already in the 15th century (Kux, 1942, pp. 190-197; Mezník, 1962, pp. 291, 302-306; Szabó, 1984,pp. 68-73).ConclusionsFinancial crises and social conflicts directed the aim of restructuring power of the old ruling elites, and finally were centered round the wish for a more efficient management of urban financial resources and moreintensive control rights for those urban social groups that provided the capital for the realization and protectionof “common” urban interests. It was a common feature for the cities in the West just as in the East of the6Disputes over repayments of debts, debated before the councillors of Breslau, can serve as an example. In 1485-1496 an amountof bills of debt of Olomouc burghers ranged between 30 and 700 florins. See Olomouc District State Archive, Olomouc CityArchive, books, sign. 6671, fol. 2r-18v.。