General guidance Time series consistency. Version Guidebook Lead author Justin Goodwin. 4. Time series consistency

Size: px
Start display at page:

Download "General guidance Time series consistency. Version Guidebook Lead author Justin Goodwin. 4. Time series consistency"

Transcription

1 Categry GG Versin Guidebk 2009 Title General guidance Time series cnsistency Lead authr Justin Gdwin EMEP/EEA emissin inventry guidebk

2 Cntents 1 Time series cnsistency Intrductin Ensuring a cnsistent time series Reslving data gaps Splicing techniques Overlap Surrgate data Interplatin Trend extraplatin Other techniques Selecting the mst apprpriate technique Reprting and dcumentatin f trend infrmatin Time series cnsistency QA/QC References Pint f enquiry...16 EMEP/EEA emissin inventry guidebk

3 1 Time series cnsistency 1.1 Intrductin This guidance has been adapted frm the 2006 Intergvernmental Panel n Climate Change (IPCC) Guidelines fr Natinal Greenhuse Gas Inventries (IPCC, 2006). The basic methds and principals are the same unless therwise indicated. The time series is a central cmpnent f an air pllutant inventry because it prvides infrmatin n histrical emissins trends and tracks the effects f strategies t reduce emissins at the natinal level. As is the case with estimates fr individual years, emissin trends shuld be neither ver nr underestimated as far as can be judged. All emissins estimates in a time series shuld be estimated cnsistently, which means that, as far as pssible, the time series shuld be calculated using the same methd and data surces in all years. Using different methds and data in a time series culd intrduce bias because the estimated emissin trend will reflect nt nly real changes in emissins but als the pattern f methdlgical refinements. This chapter describes gd practice in ensuring time series cnsistency. Subsectin 1.2 prvides guidance n cmmn situatins in which time series cnsistency culd be difficult t achieve: when carrying ut recalculatins, while adding new categries, and when accunting fr technlgical change. Sectin 2 describes techniques fr cmbining r splicing different methds r data sets t cmpensate fr incmplete r missing data. Additinal guidance n reprting and dcumentatin and QA/QC f time series cnsistency is given in Sectins 3 and Ensuring a cnsistent time series Recalculatins due t methdlgical changes and refinements A methdlgical change in a categry is a switch t a different Tier frm the ne previusly used. Methdlgical changes are ften driven by the develpment f new and different data sets. An example f a methdlgical change is the new use f a higher Tier methd instead f a Tier 1 default methd fr an industrial categry because a cuntry has btained site-specific emissin measurement data that can be used directly r fr develpment f natinal emissin factrs. A methdlgical refinement ccurs when an inventry cmpiler uses the same Tier t estimate emissins but applies it using a different data surce r a different level f aggregatin. An example f a refinement wuld be if new data permit further disaggregatin f a livestck enteric fermentatin mdel. Resulting animal categries culd then be mre hmgenus r have a mre accurate emissin factr applied t them. In this case, the estimate is still being develped using a Tier 2 methd, but it is applied at a mre detailed level f disaggregatin. Anther pssibility is that data f a similar level f aggregatin but higher quality data culd be intrduced, due t imprved data cllectin methds. Bth methdlgical changes and refinements ver time are an essential part f imprving inventry quality. It is gd practice t change r refine methds when: available data have changed. The availability f data is a critical determinant f the apprpriate methd, and thus changes in available data may lead t changes r refinements in EMEP/EEA emissin inventry guidebk

4 methds. As cuntries gain experience and devte additinal resurces t preparing air pllutant inventries, it is expected that data availability will imprve ( 1 ); the previusly used methd is nt cnsistent with gd practice fr that categry. Inventry cmpilers shuld review the guidance fr each categry in the detailed sectr chapters; a categry has becme key. A categry might nt be cnsidered key in a previus inventry year, depending n the criteria used, but culd becme key in a future year. Fr example, many cuntries are nly beginning t calculate emissin inventries fr PM 2.5 and becming aware f the impact f the use f bifuels n PM emissins. Althugh current emissins frm this categry are lw, they culd becme key in the future based n trend r level. Cuntries anticipating significant grwth in a categry may want t cnsider this pssibility befre it becmes key; the previusly used methd is insufficient t reflect mitigatin activities in a transparent manner. As techniques and technlgies fr reducing emissins are intrduced, inventry cmpilers shuld use methds that can accunt fr the resulting change in emissins in a transparent manner. Where the previusly used methds are insufficiently transparent, it is gd practice t change r refine them. See subsectin f the present chapter fr further guidance; the capacity fr inventry preparatin has increased. Over time, the human r financial capacity (r bth) necessary t prepare inventries may increase. If inventry cmpilers increase inventry capacity, it is gd practice t change r refine methds s as t prduce mre accurate, cmplete and transparent estimates, particularly fr key categries; new inventry methds becme available. In the future, new inventry methds may be develped that take advantage f new technlgies r imprved scientific understanding. Fr example, remte-sensing technlgy imprvements in emissin mnitring technlgy may make it pssible t directly mnitr mre types f emissin surces; crrectin f errrs. It is pssible that the implementatin f the QA/QC prcedures described in Chapter 6, Inventry management, imprvement and QA/QC, will lead t the identificatin f errrs r mistakes in the inventry. As nted in that chapter, it is gd practice t crrect errrs in previusly submitted estimates. In a strict sense, the crrectin f errrs shuld nt be cnsidered a methdlgical change r refinement. This situatin is nted here, hwever, because the general guidance n time series cnsistency shuld be taken int cnsideratin when making necessary crrectins Adding new categries The additin t the inventry f a new categry r subcategry requires the calculatin f an entire time series, and estimates shuld be included in the inventry frm the year emissins start t ccur in the cuntry. A cuntry shuld make every effrt t use the same methd and data sets fr each year. It may be difficult t cllect data fr previus years, hwever, in which case cuntries shuld use the guidance n splicing in Sectin 2 f this chapter t cnstruct a cnsistent time series. A cuntry may add new categries r new gases t the inventry fr a variety f reasns: ( 1 ) Smetimes cllectin f data may be reduced which can result in a less rigrus methdlgical utcme. EMEP/EEA emissin inventry guidebk

5 a new emissin activity is ccurring. Sme emissin prcesses, particularly in the Industrial Prcesses Sectr, nly ccur as a result f specific technlgical prcesses; rapid grwth in a very small categry. A categry that previusly was t small t justify resurces fr inclusin in the natinal inventry culd experience sudden grwth and shuld be included in future inventries; new NFR categries. The EMEP Emissin Reprting Guidelines cntain sme categries and subcategries which were nt cvered in the previus reprting guidelines. As a result, cuntries may include new estimates in future natinal inventries. Cuntries shuld include estimates fr new categries and subcategries fr the entire time series; additinal inventry capacity. A cuntry may be able t use mre resurces r emply additinal experts ver time, and thus include new categries and subcategries in the inventry. If a new emissin-causing activity began after the base year ( 2 ), r if a categry previusly regarded as insignificant (see subsectin f the present chapter regarding methdlgical chice fr reasns fr nt estimating emissins frm an existing surce) has grwn t the pint where it shuld be included in the inventry, it is gd practice t dcument the reasn fr nt estimating the entire time series Tracking increases and decreases due t technlgical change and ther factrs Emissin inventries can track changes in emissins thrugh changing activity levels r changing emissin rates, r bth. The way in which such changes are included in methdlgies can have a significant impact n time series cnsistency. Changes in activity levels Natinal statistics will typically accunt fr significant changes in activity levels. Fr example, fuel switching frm cal t natural gas in electricity generatin will be reflected in the natinal fuel cnsumptin statistics. Further disaggregatin f activity data can prvide mre transparency t indicate specifically where the change in activity is ccurring. This apprach is relevant when changes are taking place in ne r mre subcategries, but nt thrughut the entire categry. T maintain time series cnsistency, the same level f disaggregatin int subcategries shuld, as far as pssible, be used fr the entire time series, even if the change began recently. Changes in emissin rates Research may indicate that the average rate f emissins per unit f activity has changed ver the time series. In sme cases, the factrs leading t a technlgical change may als make it pssible t use a higher Tier methd. Fr example, a cke ven plant manager wh intrduces measures t reduce the frequency and intensity f fugitive cke ven leakage may als cllect plant-specific parameters that can be used t estimate a new emissin factr. This new factr might nt be apprpriate fr estimating emissins fr earlier years in the time series befre the technlgical r practice change ccurred. In these cases it is gd practice t use the updated emissin factr r ther estimatin parameters r data t reflect these changes fr the relevant years nly. Since a ( 2 ) Within the UNFCCC/IPCC (United Natins Framewrk Cnventin n Climate Change/Intergvernmental Panel n Climate Change) apprach the Base Year is a year upn which targets are based and ften represents the start year f the inventry. EMEP/EEA emissin inventry guidebk

6 general assumptin is that emissin factrs r ther estimatin parameters d nt change ver time unless therwise indicated, cuntries shuld clearly dcument the reasn fr using different factrs r parameters in the time series. This is particularly imprtant if sampling r surveying ccurs peridically and emissin factrs r estimatin parameters fr years in between are interplated rather than measured. Abatement f emissins Larger pint surces such as chemical manufacturing facilities r pwer plants might generate emissins but prevent them frm being released t the atmsphere thrugh abatement and cntrl. In these cases it is gd practice t accunt fr these measures and t apply different emissin factrs fr different years and t dcument the reasns why these factrs are different. 1.3 Reslving data gaps Issues with data availability Fr a cmplete and cnsistent time series, it is necessary t determine the availability f data fr each year. Recalculating previus estimates using a higher Tier methd r develping estimates fr new categries will be difficult if data are missing fr ne r mre years. Examples f data gaps are presented belw. Peridic data: natural resurce r envirnmental statistics, such as natinal frest inventries, waste statistics and agricultural statistics, may nt cver the entire cuntry n an annual basis. Instead, they may be carried ut at intervals such as every fifth r tenth year, r regin-by-regin, implying that natinal level estimates can nly be directly btained nce the inventry in every regin has been cmpleted. When data are available less frequently than annual, several issues arise. First, the estimates need t be updated each time new data becme available, and the years between the available data need t be recalculated. The secnd issue is prducing inventries fr years after the last available data pint and befre new data are available. In this case, new estimates shuld be extraplated based n available data, and then recalculated when new data becme available. Changes and gaps in data availability: a change in data availability r a gap in data is different frm peridically available data because there is unlikely t be an pprtunity t recalculate the estimate at a later date using better data. In sme cases, cuntries will imprve their ability t cllect data ver time, s that higher Tier methds can be applied fr recent years, but nt fr earlier years. This is particularly relevant t categries in which it is pssible t implement direct sampling and measurement prgrams because these new data may nt be indicative f cnditins in past years. Sme cuntries may find that the availability f certain data sets decreases ver time as a result f changing pririties within gvernments, ecnmic restructuring, r limited resurces. Sme cuntries with ecnmies in transitin may n lnger cllect certain data sets that were available in the base year, r if available, these data sets may cntain different definitins, classificatins and levels f aggregatin Nn-calendar year data When using nn-calendar year data, it is gd practice t use the same cllectin perid cnsistently ver the time series as described in Chapter 3, Data cllectin. Cuntries shuld nt use different cllectin perids within the same time series because this culd lead t a bias in the trend. EMEP/EEA emissin inventry guidebk

7 2 Splicing techniques Splicing in this cntext refers t the cmbining r jining f mre than ne methd t frm a cmplete time series. Several splicing techniques are available if it is nt pssible t use the same methd r data surce in all years. This sectin describes techniques that can be used t cmbine methds t minimise the ptential incnsistencies in the time series. Each technique can be apprpriate in certain situatins, as determined by cnsideratins such as data availability and the nature f the methdlgical mdificatin. Selecting a technique requires an evaluatin f the specific circumstances, and a determinatin f the best ptin fr the particular case. It is gd practice t perfrm the splicing using mre than ne technique befre making a final decisin and t dcument why a particular methd was chsen. The principal appraches fr inventry recalculatins are summarised in Table Overlap The verlap technique is ften used when a new methd is intrduced but data are nt available t apply the new methd t the early years in the time series, fr example when implementing a higher Tier methdlgy. If the new methd cannt be used fr all years, it may be pssible t develp a time series based n the relatinship (r verlap) bserved between the tw methds during the years when bth can be used. Essentially, the time series is cnstructed by assuming that there is a cnsistent relatinship between the results f the previusly used and new methd. The emissin estimates fr thse years when the new methd cannt be used directly are develped by prprtinally adjusting the previusly develped estimates, based n the relatinship bserved during the perid f verlap. In this case, the emissins assciated with the new methd are estimated accrding t Equatin 1 ( 3 ). Equatin 1: Where: 1 n y ( ) i y0 = x0 (1) n m + 1 i= m xi y 0 = the recalculated emissin estimate cmputed using the verlap methd x 0 = the estimate develped using the previusly used methd y i and x i = the estimates prepared using the new and previusly used methds during the perid f verlap, as dented by years m thrugh n A relatinship between the previusly used and new methds can be evaluated by cmparing the verlap between nly ne set f annual estimates, but it is preferable t cmpare multiple years. This is because cmparing just ne year may lead t bias and it is nt pssible t evaluate trends. ( 3 ) Overlap Equatin 1 is preferred t the equatin described in Gd Practice Guidance fr Natinal Greenhuse Gas Inventries (IPCC, 2000): n n y0 = x0 y i xi i = m i = m This is because the latter gives mre weight t verlapping years with the highest emissins. Hwever, in practical cases the results will ften be very similar and cntinued use f the previus equatin is cnsistent with gd practice where its use gives satisfactry results. EMEP/EEA emissin inventry guidebk

8 Figure 2-1 shws a hypthetical example f a cnsistent verlap between tw methds fr the years in which bth can be applied. In Figure 2-2 there is n cnsistent verlap between methds and it is nt gd practice t use the verlap technique in such a case. Other relatinships between the ld and new estimates may als be bserved thrugh an assessment f verlap. Fr example, a cnstant difference may be bserved. In this case, the emissins assciated with the new methd are estimated by adjusting the previus estimate by the cnstant amunt equal t the average difference in the years f verlap. 20 Overlap - Cnsistent Relatinship Emissins Tier 1 Splice Tier Year Figure 2-1 Cnsistent verlap Emissins Tier 1 Tier 2 0 Figure Incnsistent verlap Year EMEP/EEA emissin inventry guidebk

9 2.2 Surrgate data The surrgate methd relates emissins t underlying activity r ther indicative data. Changes in these data are used t simulate the trend in emissins. The estimate shuld be related t the statistical data surce that best explains the time variatins f the categry. Fr example, mbile surce emissins may be related t trends in vehicle distances travelled, emissins frm dmestic wastewater may be related t ppulatin, and industrial emissins may be related t prductin levels in the relevant industry. See Chapter 3, Data Cllectin. In its simplest frm, the estimate will be related t a single type f data as shwn in Equatin 2: ( s ) y = / (2) 0 yt 0 s t where: y = the emissin estimate in years 0 and t s = the surrgate statistical parameter in years 0 and t Althugh the relatinship between emissins and surrgate can be develped n the basis f data fr a single year, the use f multiple years might prvide a better estimate. Bx 1 prvides an example f the use f surrgate data fr estimating methane emissins frm undergrund cal mining in the United States. In sme cases, relating emissins t mre than ne statistical parameter may develp mre accurate relatinships. Regressin analysis may be useful in selecting the apprpriate surrgate data parameters. Using surrgate methds t estimate therwise unavailable data can imprve the accuracy f estimates develped by the interplatin and trend extraplatin appraches discussed belw. EMEP/EEA emissin inventry guidebk

10 Bx 1 Case study f surrgate data Methane emissins frm undergrund cal mining in the United States On a quarterly basis, the U.S. Mine Safety and Health Administratin (MSHA) measures methane emissins levels at undergrund mines with detectable levels f methane in their ventilatin air. USEPA uses these measurements as a basis fr calculating natinal emissins frm undergrund cal mining. These data were nt available fr the years , hwever, because f restructuring within the Department f Labr. T estimate emissins fr these years, USEPA used ttal undergrund cal prductin as a surrgate data set. The graph belw shws the relatinship between undergrund cal prductin and measured emissins, which are clsely but nt perfectly crrelated. Differences reflect the fact that individual mines vary greatly in their emissin rates, and as prductin levels at mines change ver time, the weighted average emissin rate als changes. USEPA applied Equatin 2 t estimate emissins fr 1991 and 1992 using Tier 3 emissins data and cal prductin fr These data pints are crssed by the dashed line in the graph. Nte that this prcedure is very similar t an verlap with the Tier 1 methd because cal prductin is the recmmended activity data fr Tier 1. Cmparisn f implied emissin factrs frm estimates using surrgate data with Tier 1 default factrs wuld be a useful QA/QC check. Surrgate Data fr Cal Mining in the United States 450, , , Thusand Metric Tns 300, , , , Billin Cubic Feet Cal Prductin Measured Emissins 100,000 50, Year 0 Surce: USEPA (2004) 2.3 Interplatin In sme cases it may be pssible t apply a methd intermittently thrughut the time series. Fr example, necessary detailed statistics may nly be cllected every few years, r it may be impractical t cnduct detailed surveys n an annual basis. In this case, estimates fr the intermediate years in the time series can be develped by interplating between the detailed estimates. If infrmatin n the general trends r underlying parameters is available, then the surrgate methd is preferable. EMEP/EEA emissin inventry guidebk

11 Figure 2-3 shws an example f linear interplatin. In this example, data fr 1994 and 1995 are nt available. Emissins were estimated by assuming a cnstant annual grwth in emissins frm This technique is apprpriate in this example because the verall trend appears stable, and it is unlikely that actual emissins fr 1994 and 1995 are substantially different frm the values predicted thrugh interplatin. Fr categries that have vlatile emissin trends (i.e. they fluctuate significantly frm year t year), interplatin will nt be accrding t gd practice and surrgate data will be a better ptin. It is gd practice t cmpare interplated estimates with surrgate data as a QA/QC check. Emissins Figure 2-3 Linear Interplatin Linear interplatin Year Methd Interplatin 2.4 Trend extraplatin When detailed estimates have nt been prepared fr the base year r the mst recent year in the inventry, it may be necessary t extraplate frm the clsest detailed estimates. Trend extraplatin is cnceptually similar t interplatin, but less is knwn abut the actual trend. Extraplatin can be cnducted either frward (t estimate mre recent emissins) r backward (t estimate a base year). Trend extraplatin simply assumes that the bserved trend in emissins during the perid when detailed estimates are available remains cnstant ver the perid f extraplatin. Given this assumptin, it is clear that trend extraplatin shuld nt be used if the change in trend is nt cnstant ver time. In this situatin it will be mre apprpriate t cnsider using extraplatins based n surrgate data. Extraplatin shuld als nt be used ver lng perids f time withut detailed checks at intervals t cnfirm the cntinued validity f the trend. In the case f peridic data, hwever, extraplatins will be preliminary and the data pint will be recalculated at a later stage. Bx 2 in this sectin shws an example in which activity data fr frests are available nly at peridic intervals, and data fr the mst recent years are nt yet available. Data fr recent years can be extraplated n the basis f a cnsistent trend, r n the basis f apprpriate data. It shuld be nted, hwever, that the uncertainty f the extraplated estimates increases in prprtin t the length f time ver which the extraplatin is made. Once the latest set f peridic data becmes EMEP/EEA emissin inventry guidebk

12 available, it will be necessary t recalculate the part f the time series that had been estimated using trend extraplatin. The example in Bx 2 assumes a linear extraplatin, which is likely t be apprpriate fr the frestland categry. Nn-linear extraplatins are pssible, and may be mre apprpriate given an bserved trend, (e.g. expnential grwth in the use f ODS (znsphere damaging substances) substitutes). Cuntries using nn-linear extraplatin shuld prvide clear dcumentatin fr the chice and explain why it is mre apprpriate than linear extraplatin. Bx 2 Case study n peridic data, using extraplatin Cnsider a case where a natinal frest inventry is cnducted every five years. Estimates f several types f required data (e.g. tree grwth) will therefre nly be btained at certain intervals. On the assumptin that grwth is n average reasnably stable between years, inventry estimates fr the years after the last available data shuld be made using extraplatins f past estimates (i.e. treegrwth trends). As shwn in the figure belw, a bimass estimate fr 2005 fr a plt is btained in this way, althugh the latest measurement was made in The trend between 1995 and 2000 is simply extraplated linearly. In practice, a lg scale might be used t accmmdate expnential behaviur, but this is nt cnsidered fr this simple example. Als, extraplatin can be imprved using surrgate data r mre sphisticated mdelling taking int accunt parameters influencing the parameter we want t extraplate. Linear Extraplatin in AFOLU Actual (Peridic) Data) Original Extraplatin Tree Grwth Year NB: AFOLU = Agriculture Frestry and Land Use Unlike peridically available data, when data are nt available fr the first years in the time series (e.g. base year and pre base year data n, fr example, waste dispsal and land use) there is n pssibility f filling in gaps with future surveys. Trend extraplatin back in time is pssible but shuld be dne in cmbinatin with ther splicing techniques such as surrgate data and verlap. Sme cuntries that have undergne significant administrative and ecnmic transitins since 1990 d nt have cnsistent activity data sets fr the entire time series, particularly if natinal data sets cvered different gegraphic areas in previus years. T extraplate backwards in these cases, EMEP/EEA emissin inventry guidebk

13 it is necessary t analyse the relatinship between different activity data sets fr different perids, pssibly using multiple surrgate data sets. 2.5 Other techniques In sme cases, it may be necessary t develp a custmised apprach t best estimate the emissins ver time. Fr example, the standard alternatives may nt be valid when technical cnditins are changing thrughut the time series (e.g. due t the intrductin f mitigatin technlgy). In this case, it will be necessary t carefully cnsider the trends in all factrs knwn t influence emissins ver the perid. Where custmised appraches are used, it is gd practice t dcument them thrughly, and in particular t give special cnsideratin t hw the resultant emissins estimates cmpare t thse that wuld be develped using the mre standard alternatives. 2.6 Selecting the mst apprpriate technique The chice f splicing technique invlves expert judgement, and depends n an expert assessment f the vlatility f emissins trend, the availability f data fr tw verlapping methds, the adequacy and availability f surrgate data sets, and the number f years f missing data. Table 2-1 summarises the requirements fr each technique and suggests situatins in which they may r may nt be apprpriate. Cuntries shuld use Table 2-1 as a guide rather than a prescriptin. Table 2-1 Summary f splicing techniques Apprach Applicability Cmments Overlap Data necessary t apply bth the previusly used and the new methd must be available fr at least ne year, preferably mre. Surrgate data Interplatin Trend extraplatin Other techniques Emissin factrs, activity data r ther estimatin parameters used in the new methd are strngly crrelated with ther well-knwn and mre readily available indicative data. Data needed fr recalculatin using the new methd are available fr intermittent years during the time series. Data fr the new methd are nt cllected annually and are nt available at the beginning r the end f the time series. The standard alternatives are nt valid when technical cnditins are changing thrughut the time series (e.g. due t the intrductin f Mst reliable when the verlap between tw r mre sets f annual estimates can be assessed. If the trends bserved using the previusly used and new methds are incnsistent, this apprach is nt gd practice. Multiple indicative data sets (singly r in cmbinatin) shuld be tested in rder t determine the mst strngly crrelated. Shuld nt be dne fr lng perids. Estimates can be linearly interplated fr the perids when the new methd cannt be applied. The methd is nt applicable in the case f large annual fluctuatins. Mst reliable if the trend ver time is cnstant. Shuld nt be used if the trend is changing (in this case, the surrgate methd may be mre apprpriate). Shuld nt be dne fr lng perids. Dcument custmised appraches thrughly. Cmpare results with standard techniques. EMEP/EEA emissin inventry guidebk

14 mitigatin technlgy). 3 Reprting and dcumentatin f trend infrmatin If the same methd and data surces are used thrughut the time series, and there have been n recalculatins, then fllwing the reprting guidance fr each categry shuld be sufficient t ensure transparency. Generally, cuntries shuld explain inventry trends fr each categry, giving particular attentin t utliers, trend changes, and extreme trends. Cuntries shuld prvide additinal dcumentatin if they have recalculated previus estimates and if they have used the techniques in this chapter t splice methdlgies. Recalculatins: in additin t fllwing the categry-specific guidance n each categry prvided in the sectral vlumes, cuntries shuld clearly dcument any recalculatins. The dcumentatin shuld explain the reasn fr the recalculatin and the effect f the recalculatin n the time series. Cuntries can als include a graph that shws the relatinship between the previus data trend and the new data trend. Table 3-1 prvides an example f hw recalculatins can be dcumented either fr reprting purpses r fr internal tracking. Table 3-1 Categry/Gas Previus Data (PD) Latest Data (LD) Categry-specific dcumentatin f recalculatins Emissins (Gg) Difference in percent =100 [(LD PD)/PD] Dcumentatin (reasn fr recalculatin): Splicing techniques: cuntries shuld prvide dcumentatin f any splicing techniques used t cmplete a time series. The dcumentatin shuld identify the years in which data fr the methd were nt available, the splicing technique used, and any surrgate r verlap data used. Graphical plts, such as thse shwn in subsectin 2.1 f the present chapter, can be useful tls fr dcumenting and explaining the applicatin f splicing techniques. Mitigatin: the categry-specific guidance in the sectral vlumes prvides targeted guidance n specific infrmatin that shuld be reprted fr each categry, including mitigatin and reductins. Generally, cuntries shuld dcument the apprach used t track mitigatin activities and prvide all relevant parameters such as abatement utilisatin, destructin efficiency, updated emissin factrs, etc. EMEP/EEA emissin inventry guidebk

15 4 Time series cnsistency QA/QC The mst effective way t ensure the quality f a time series is t apply bth general and categryspecific checks t the entire time series (see Chapter 6, Inventry management, imprvement and QA/QC). Fr example, the utlier and implied emissin factr checks in Chapter 6 will help t identify pssible incnsistencies in the time series. Categry-specific checks are particularly imprtant because they are targeted t unique features f each categry. As described abve, pltting and cmparing the results f splicing techniques n a graph is a useful QA/QC strategy. If alternative splicing methds prduce different results, cuntries shuld cnsider which result is mst realistic. In sme cases, additinal surrgate data can be used t check the spliced time series. A side-by-side cmparisn f recalculated estimates with previus estimates can be a useful check n the quality f a recalculatin. This can be dne thrugh a tabular cmparisn as shwn in Table 3-1, r as a graphical plt. It is imprtant t nte, hwever, that higher Tier methds may prduce different trends than lwer Tier methds because they mre accurately reflect actual cnditins. Differences in trends d nt necessarily suggest a prblem with the recalculated estimate. Where it is pssible t use mre than ne apprach in tracking the effects f mitigatin activities, cuntries shuld cmpare the results f multiple appraches. If the results differ by mre than wuld be expected, it is gd practice t explain the reasn fr the differences and evaluate whether r nt a different apprach shuld be used. Fr disaggregated higher Tier estimates, implied emissin factrs can be a useful tl fr checking the cnsistency f the trend and the plausibility f mitigatin estimates. In sme cases activity data cllectin may have been interrupted r drastically changed. This situatin causes challenges fr time series cnsistency. In this situatin it is gd practice t examine clsely dcumentatin f the previus data cllectin system t get a gd understanding f hw changes in data cllectin, including definitins and delimitatins, have affected the data used in the inventry and any implicatins fr incnsistencies in time-series. If apprpriate dcumentatin is nt available, an alternative is t cmpile indicatrs (e.g. emissins per unit prductin r emissins per car) and cmpare these between cuntries with a similar ecnmic structure, acrss time series and in the verlap f the tw data cllectin methds. In sme cases a cuntry may have undergne changes in gegraphical cverage, e.g. a cuntry may have divided int tw r mre new cuntries. In this situatin it is gd practice t cmpare the inventry data with estimates frm reginal statistics fr the years prir t the split. It can als be recmmended t cllabrate with ther cuntries that were nce part f the same cuntry t ensure cmpleteness and avid-duble cunting. If reginal statistics are nt available and such cllabratin is nt pssible, it is gd practice t cmpare apprpriate indicatrs as described abve fr the cuntry prir t a split with the data used in the inventry. If incnsistencies are identified, it is gd practice t crrect them and, if necessary, apply apprpriate splicing techniques as described in this chapter. EMEP/EEA emissin inventry guidebk

16 5 References IPCC (2006), 2006 IPCC Guidelines fr Natinal Greenhuse Gas Inventries, IPCC Natinal Greenhuse Gas Inventries Prgramme, Glbal Envirnmental Strategies (IGES), Hayama, Japan, ( IPCC (2000), Gd Practice Guidance and Uncertainty Management in Natinal Greenhuse Gas Inventries, IPCC Natinal Greenhuse Gas Inventries Prgramme, the Institute fr Glbal Envirnmental Strategies (IGES), Hayama, Japan, ( USEPA (2004), Inventry f U.S. Greenhuse Gas Emissins and Sinks: , United States Envirnmental Prtectin Agency (USEPA), Natinal Service Center fr Envirnmental Publicatins (NSCEP), ( 6 Pint f enquiry Enquiries cncerning this chapter shuld be directed t the c-chairs f the Task Frce n Emissin Inventries and Prjectins (TFEIP). Please refer t the TFEIP website ( fr the cntact details f the current c-chairs. EMEP/EEA emissin inventry guidebk

Corporate Value Chain (Scope 3) Accounting & Reporting Standard. Summary of Changes

Corporate Value Chain (Scope 3) Accounting & Reporting Standard. Summary of Changes Nvember 2010 Wrld Business Cuncil fr Sustainable Develpment Crprate Value Chain (Scpe 3) Accunting & Reprting Standard Summary f Changes 1. Intrductin This dcument summarizes the changes made t the GHG

More information

EMISSION REDUCTIONS UNDER CAP-AND-TRADE PROPOSALS IN

EMISSION REDUCTIONS UNDER CAP-AND-TRADE PROPOSALS IN EMISSION REDUCTIONS UNDER CAP-AND-TRADE PROPOSALS IN THE 111 TH CONGRESS Jhn Larsen and Rbert Heilmayr June 25, 2009 This analysis prvides an assessment f reductins in greenhuse gas (GHG) emissins relative

More information

PRINCIPLES OF PRTR AND AER REPORTING OF ANNUAL ENVIRONMENTAL INFORMATION

PRINCIPLES OF PRTR AND AER REPORTING OF ANNUAL ENVIRONMENTAL INFORMATION ENVIRONMENTAL PROTECTION AGENCY AER / PRTR GUIDANCE DOCUMENT N. 1: PRINCIPLES OF PRTR AND AER REPORTING OF ANNUAL ENVIRONMENTAL INFORMATION Fr use in reprting f: 1 PRTR Emissins and Waste Transfers infrmatin

More information

Reregistration of voluntarily deregistered CDM project activities

Reregistration of voluntarily deregistered CDM project activities Paragraph 4 f the anntated agenda, Annex 1 Reregistratin f vluntarily deregistered CDM prject activities CDM EB 87 Paris, France, 23 27 Nvember 2015 UNFCCC Secretariat SDM prgramme Prcedural backgrund

More information

EMEP/EEA air pollutant emission inventory guidebook

EMEP/EEA air pollutant emission inventory guidebook Categry General guidance Title Inventry management, imprvement and QA/QC Versin Guidebk 2016 Lead authrs Justin Gdwin, Tinus Pulles Cntributing authrs (including t earlier versins f this chapter) Jhn van

More information

Guidance notes for completing the International Start-up Form

Guidance notes for completing the International Start-up Form Guidance ntes fr cmpleting the Internatinal Start-up Frm These guidance ntes are designed t supprt yu in cmpleting the Internatinal start-up frm. Yu will als need t refer t a) yur Stage 2 applicatin frm

More information

Belgian Building Research Institute. Lightweight self-compacting concrete with Argex aggregates

Belgian Building Research Institute. Lightweight self-compacting concrete with Argex aggregates Belgian Building Research Institute Lightweight self-cmpacting cncrete with Argex aggregates 1. Intrductin and prject bjective: This dcument is a shrt verview f the research prject entitled Lightweight

More information

Guidelines on Use of Electronic Data Collection in Censuses: Decision-making in the Adoption of Electronic Data Collection

Guidelines on Use of Electronic Data Collection in Censuses: Decision-making in the Adoption of Electronic Data Collection 1 Guidelines n Use f Electrnic Data Cllectin in Censuses: Decisin-making in the Adptin f Electrnic Data Cllectin United Natins Statistics Divisin Decisin making prcess Steps fr making a decisin 1. Develping

More information

United Nations Statistics Division Programme in Support of the 2020 Round of Population and Housing Censuses

United Nations Statistics Division Programme in Support of the 2020 Round of Population and Housing Censuses 1 United Natins Statistics Divisin Prgramme in Supprt f the 2020 Rund f Ppulatin and Husing Censuses Sessin 8 Main Drivers and Decisin-Making n the Use f Electrnic Data Cllectin Technlgies Srdjan Mrkić

More information

The agreement consists of three key elements: a framework agreement, Action Plans for different subsectors or branches and accession documents.

The agreement consists of three key elements: a framework agreement, Action Plans for different subsectors or branches and accession documents. Title f the measure: FIN15 Energy Efficiency Agreement f Energy Prductin General descriptin The Energy Efficiency Agreement fr Industries is part f the Finnish energy efficiency agreement scheme applied

More information

LINKING THE ACCOUNTING FRAMEWORKS OF THE SEEA AND THE TSA

LINKING THE ACCOUNTING FRAMEWORKS OF THE SEEA AND THE TSA UNWTO Statistics and Turism Satellite Accunt Prgramme COMMITTEE ON STATISTICS AND THE TOURISM SATELLITE ACCOUNT Seventeenth meeting UNWTO Headquarters, Madrid, Spain 24-25 January 2017 LINKING THE ACCOUNTING

More information

Comparison of Legislative Climate Change Targets in the 110 th Congress, September 17, Stabilize at ppm

Comparison of Legislative Climate Change Targets in the 110 th Congress, September 17, Stabilize at ppm 14,000 12,000 Cmparisn f Legislative Climate Change Targets in the 110 th Cngress, 1990-2050 September 17, 2007 Millin metric tns CO2e 10,000 8,000 6,000 4,000 2,000 Histrical emissins Stabilize at 450-550

More information

INTERCEPT SURVEY DATA GUIDE JUNE Visitor/Shopper Intercept Survey Data Guide

INTERCEPT SURVEY DATA GUIDE JUNE Visitor/Shopper Intercept Survey Data Guide Visitr/Shpper Intercept Survey Data Guide June 26, 2014 Table f Cntents 1 Intrductin... 3 1.1 Timeline... 3 1.2 Availability f Data... 3 2 Overview... 4 2.1 Summary f Cntents... 4 2.2 Data Dictinary...

More information

IPCC Emission Factor Database (EFDB)

IPCC Emission Factor Database (EFDB) IPCC Emissin Factr Database (EFDB) IPCC TFI Side-event at COP-24 Katwice, Pland 7 December 2019 Pavel Shermanau, IPCC TFI TSU What is EFDB? Emissin Factr Database (EFDB) is an electrnic library f greenhuse

More information

Method 1: Establish a rating scale for each criterion. Some options are:

Method 1: Establish a rating scale for each criterion. Some options are: Decisin Matrix Als called: Pugh matrix, decisin grid, selectin matrix r grid, prblem matrix, prblem selectin matrix, pprtunity analysis, slutin matrix, criteria rating frm, criteria-based matrix. Descriptin

More information

Country profiles: Iceland

Country profiles: Iceland Cuntry prfiles: Iceland Last updated: 26/06/2015 1 Implementatin f Tracking Systems 1.1 Electricity Disclsure Electricity disclsure in Iceland is implemented by Regulatin number 757/2012, Regulatin n disclsure

More information

Design Alternatives Sheet: The Objective Function in Capacity Market Clearing

Design Alternatives Sheet: The Objective Function in Capacity Market Clearing Design Alternatives Sheet: The Objective Functin in Capacity Market Clearing 1.1 What is the bjective functin when ptimizing the auctin clearing? Maximizing Scial Surplus Typically, the market clearing

More information

IBM Global Services. Server Optimization ... Trends and Value Proposition That Can Drive Efficiencies and Help Businesses Gain A Competitive Edge

IBM Global Services. Server Optimization ... Trends and Value Proposition That Can Drive Efficiencies and Help Businesses Gain A Competitive Edge IBM Glbal Services Server Optimizatin.......... Trends and Value Prpsitin That Can Drive Efficiencies and Help Businesses Gain A Cmpetitive Edge Intrductin A typical rganizatin s success and ability t

More information

Introduction. Specific Comments. Compliance Scenario. Submission RE: Low Carbon Fuels Compliance Pathway Assessment

Introduction. Specific Comments. Compliance Scenario. Submission RE: Low Carbon Fuels Compliance Pathway Assessment Submissin RE: Lw Carbn Fuels Cmpliance Pathway Assessment DATE: January 5 th, 2017 PREPARED BY: Jeremy Mrhuse Intrductin Thank fr the pprtunity t cmment n the British Clumbia Lw Carbn Fuels Cmpliance Pathway

More information

Week 1 Introduction to Management Accounting:

Week 1 Introduction to Management Accounting: Week 1 Intrductin t Management Accunting: Objective #1: What is management accunting?! Accunting Infrmatin System: the prcess f gathering, rganising and cmmunicating financial infrmatin.! Management Accunting:

More information

Kootenai River Restoration Master Plan: Master Plan Overview

Kootenai River Restoration Master Plan: Master Plan Overview Ktenai River Restratin Master Plan: Master Plan Overview Ktenai River Restratin Prject #200200200 Restre Natural Recruitment Ktenai River White Sturgen Prject Overview In late 2006, the KTOI received prject

More information

Annex D: The development of access and participation targets

Annex D: The development of access and participation targets Annex D: The develpment f access and participatin targets Backgrund 1. English higher educatin prviders have made steady prgress t imprve access and participatin ver the past decade, but there is still

More information

EUROPEAN COMMISSION DIRECTORATE-GENERAL JOINT RESEARCH CENTRE Directorate B Growth and Innovation Circular Economy and Industrial Leadership

EUROPEAN COMMISSION DIRECTORATE-GENERAL JOINT RESEARCH CENTRE Directorate B Growth and Innovation Circular Economy and Industrial Leadership EUROPEAN COMMISSION DIRECTORATE-GENERAL JOINT RESEARCH CENTRE Directrate B Grwth and Innvatin Circular Ecnmy and Industrial Leadership Seville, 6 th April 2018 Level(s) testing phase Guidance and rules

More information

Memorandum. louisberger.com. DATE: February 20, Mike Reininger, AAF Ali Soule, AAF. Review of Economic Analysis of AAF by John N.

Memorandum. louisberger.com. DATE: February 20, Mike Reininger, AAF Ali Soule, AAF. Review of Economic Analysis of AAF by John N. Memrandum DATE: February 20, 2015 TO: FROM: SUBJECT: Mike Reininger, AAF Ali Sule, AAF Al Racciatti Review f Ecnmic Analysis f AAF by Jhn N. Friedman As yu have requested, Luis Berger has reviewed the

More information

NZATD Education Trust Awards elearning Award Guidelines for Entrants

NZATD Education Trust Awards elearning Award Guidelines for Entrants NZATD Educatin Trust Awards elearning Award Guidelines fr Entrants Fcus f Award NZATD intrduced this award t recgnise excellence in the design and implementatin f elearning initiatives within rganisatins.

More information

Task Force on Emission Inventories and Projections and EEA activities on emissions from transport

Task Force on Emission Inventories and Projections and EEA activities on emissions from transport KICK-OFF MEETING f ERMES Grup 22-23 June 2010 Bruxelles Task Frce n Emissin Inventries and Prjectins and EEA activities n emissins frm transprt Cinzia Pastrell Air and Climate Change Transprt and Energy

More information

Operating Year(s):

Operating Year(s): 2011 2012 Operatinal Plan Prject Prpsals Ecsystem Carbn Surces and Strage: Infrmatin t Quantify and Manage fr Greenhuse Gas Emissins Reductins Planned Budget: 2011: C$250,000 2012: C$320,000 Operating

More information

BIRMINGHAM CITY COUNCIL STRATEGY FOR OPEN DATA

BIRMINGHAM CITY COUNCIL STRATEGY FOR OPEN DATA What we are trying t achieve BIRMINGHAM CITY COUNCIL STRATEGY FOR OPEN DATA This strategy sets ut hw Birmingham City Cuncil will prvide regular cmprehensive releases f public pen data and hw it will use

More information

ITIL FOUNDATION SUMMARY NOTES. Sessions

ITIL FOUNDATION SUMMARY NOTES. Sessions ITIL FOUNDATION SUMMARY NOTES Sessins 2 Service Management as a Practice 2 3 Service Lifecycle 3 4 Service Strategy 4 5 Service Design 5 6 Service Transitin 6 7 Service Operatin 7 8 Cntinual Service Imprvement

More information

Pollution Prevention in Enforcement POLLUTION PREVENTION SUPPLEMENTAL ENVIRONMENTAL PROJECTS (P2 SEPs) -Information for companies-

Pollution Prevention in Enforcement POLLUTION PREVENTION SUPPLEMENTAL ENVIRONMENTAL PROJECTS (P2 SEPs) -Information for companies- January 1998 Number 61 Pllutin Preventin in Enfrcement POLLUTION PREVENTION SUPPLEMENTAL ENVIRONMENTAL PROJECTS (P2 SEPs) -Infrmatin fr cmpanies- Many cmpanies are realizing substantial envirnmental and

More information

In this fact sheet we answer the four most common questions new clients ask:

In this fact sheet we answer the four most common questions new clients ask: Wrking With Federal Prpsals Intrductin In this fact sheet we answer the fur mst cmmn questins new clients ask: What tasks d yu perfrm and what d yu need frm us? Hw d we use the Virtual War Rms? Hw much

More information

Environmental and Natural Resources

Environmental and Natural Resources Envirnmental and Natural Resurces Tpic Sampling Techniques Scientific Instruments Gvernment Agencies Types f Laws Greenhuse Gas Emissins Internatinal Trade Ppulatin Grwth Skills Unit 1: Science Fundatins

More information

HOUSING NEED AND DEMAND STUDY

HOUSING NEED AND DEMAND STUDY HOUSING NEED AND DEMAND STUDY (Dcument Template) March 2010 Intrductin: BC Husing cnsiders the needs f all municipalities in the Prvince during deliberatins n the lcatin f new affrdable husing prjects.

More information

Initial Draft: National Water Resources Policy for the Fiji Islands

Initial Draft: National Water Resources Policy for the Fiji Islands Appendix 2: Water plicy draft Initial Draft: Natinal Water Resurces Plicy fr the Fiji Islands Backgrund and scpe f plicy This plicy has been develped in recgnitin f the increasing threats and cmpeting

More information

ECNG Energy Group. Performance Review Plan

ECNG Energy Group. Performance Review Plan ECNG Energy Grup Perfrmance Review Plan Cntents Overview 3 Summary 3 Purpse 3 Key Phases and Timelines 4 1) Perfrmance Planning: Start f Q1 4 Setting Individual Objectives 5 2) Onging Caching and Mid-year

More information

Career Entry and Development Profile Companion Guide. A Guide for ITT Tutors and Induction Tutors

Career Entry and Development Profile Companion Guide. A Guide for ITT Tutors and Induction Tutors Career Entry and Develpment Prfile Cmpanin Guide A Guide fr ITT Tutrs and Inductin Tutrs Intrductin Wh is the cmpanin guide fr? This guide is fr initial teacher training (ITT) tutrs wrking with trainees/teachers,

More information

NFR: 2.C.2 Ferroalloys production SNAP: Ferroalloys ISIC: Version Guidebook 2009

NFR: 2.C.2 Ferroalloys production SNAP: Ferroalloys ISIC: Version Guidebook 2009 2.C.2 Ferrallys prductin Categry Title NFR: 2.C.2 Ferrallys prductin SNAP: 040302 Ferrallys ISIC: Versin Guidebk 2009 Crdinatr Jeren Kuenen EMEP/EEA emissin inventry guidebk 2009 1 2.C.2 Ferrallys prductin

More information

KNOWLEDGE CAPTURE INTERVIEW

KNOWLEDGE CAPTURE INTERVIEW Inter-American Develpment Bank KNOWLEDGE AND LEARNING SECTOR (KNL) TECHNICAL NOTES KNOWLEDGE CAPTURE INTERVIEW N. IDB-TN-424 June 2012 KNOWLEDGE CAPTURE INTERVIEW Inter-American Develpment Bank 2012 http://www.iadb.rg

More information

VEHICLE MILES TRAVELED (VMT)

VEHICLE MILES TRAVELED (VMT) DATE: April 13, 2017 TO: FROM: RE: San Francisc Planning Department Transprtatin Cnsultants Wade Wietgrefe, Senir Planner In September 2016, a memrandum was sent t the transprtatin cnsultant pl regarding

More information

OPTIMIZE 2009 TOC Optimize and its affiliates. All rights reserved. Page 1 of 10

OPTIMIZE 2009 TOC Optimize and its affiliates. All rights reserved.   Page 1 of 10 Enterprise Architecture Prcess Nthing is permanent except change. Heraclitus (ca. 535 475 BC) Jean-Luc Caste, 24 August 2009 DcID: 092101005 The Issues Decisin makers arund the wrld have cme t understand

More information

CDM Plan Submission and Review Criteria Rules

CDM Plan Submission and Review Criteria Rules Cnservatin First Framewrk LDC Tl Kit Final v4.0 January 17, 2018 CDM Plan Submissin and Review Rules 1) Purpse and definitins 1.1 These Rules set ut: a) the rles, respnsibilities and timing fr CDM Plan

More information

IEE Project Performance Indicators. Final report Executive summary

IEE Project Performance Indicators. Final report Executive summary IEE Prject Perfrmance Indicatrs Final reprt Executive summary Reprt fr EACI Ricard-AEA/R/ED57321 Issue Number 3 Date 06/12/2012 IEE Prject Perfrmance Indicatrs Custmer: Executive Agency fr Cmpetitiveness

More information

Module 10: Economics of Nutrient Management and Environmental Issues. To view the chapter for this topic click here.

Module 10: Economics of Nutrient Management and Environmental Issues. To view the chapter for this topic click here. Mdule 10: Ecnmics f Nutrient Management and Envirnmental Issues T view the chapter fr this tpic click here. Intrductin The bjective f nutrient management is t select the prper nutrient rate, placement,

More information

This handout relates to the Writing your Report webinar and covers the following: Advice on what to do after you have completed your report

This handout relates to the Writing your Report webinar and covers the following: Advice on what to do after you have completed your report The Ryal Sciety fr the Preventin f Accidents Writing yur Reprt Rad Safety Evaluatin Webinar Handut: Writing yur Reprt Evaluatin webinar handut Intrductin This handut relates t the Writing yur Reprt webinar

More information

Digital Advisory Services Professional Service Description Software Defined Networking Strategy and Roadmap

Digital Advisory Services Professional Service Description Software Defined Networking Strategy and Roadmap Digital Advisry Services Prfessinal Service Descriptin Sftware Defined Netwrking Strategy and Radmap 1. Descriptin f Services. 1.1 Sftware Defined Netwrking Strategy and Radmap. Verizn will prvide Sftware

More information

Family Support Service Provider Quick Reference Guide to CYBER

Family Support Service Provider Quick Reference Guide to CYBER Welcme Page: Family Supprt Service Prvider Quick Reference Guide t CYBER Links t Mnitr Regularly: Authrizatin Current: Will list all currently pen authrizatins; shuld include nly thse yuth currently receiving

More information

Working Families Success Network in Community Colleges Definitions and Expected Design Elements

Working Families Success Network in Community Colleges Definitions and Expected Design Elements Wrking Families Success Netwrk in Cmmunity Clleges Definitins and Expected Design Elements Cre Prgram and Service Delivery Elements Clleges shuld prvide services in each f the three WFSNCC cre pillars:

More information

Heat Pump KEYMARK. Date Description of modification Revision number Initial version 1

Heat Pump KEYMARK. Date Description of modification Revision number Initial version 1 Page: 1 f 26 Date Descriptin f mdificatin Revisin number 14-12-2015 Initial versin 1 10/03/2017 Additin f air/air Editrial changes Annex E included in reference t pren12102-2 suppressed Reference t EN

More information

Inquiry processing. 1. Purpose. 2. Scope. 3. Description

Inquiry processing. 1. Purpose. 2. Scope. 3. Description 1. Purpse T describe the assessment f inquiry dssiers submitted t ECHA accrding t Article 26(1) f the REACH Regulatin and the steps taken t ensure that the data sharing amng ptential and previus registrants

More information

5. EXAMPLE OF A DEGREE DAY MODEL: HINTEREISFERNER, AUSTRIA

5. EXAMPLE OF A DEGREE DAY MODEL: HINTEREISFERNER, AUSTRIA Glacial Gelgy 5. Example f a Degree Day Mdel 5. EXAMPLE OF A DEGREE DAY MODEL: HINTEREISFERNER, AUSTRIA 30 + 25 = 55 Pints Objective: t create a psitive degree-day mdel f glacial mass balance. Yu shuld

More information

Company Policy Buying Additional Annual Leave

Company Policy Buying Additional Annual Leave Cmpany Plicy Buying Additinal Annual Leave Dcument Cntrl Table Dcument title: Buying Additinal Annual Leave Versin number: 2.3 Date apprved: 22.11.17 Apprved by: D Wythe Date f last review: 22.11.17 Departments

More information

Report on Inspection of Grant Thornton LLP (Headquartered in Chicago, Illinois) Public Company Accounting Oversight Board

Report on Inspection of Grant Thornton LLP (Headquartered in Chicago, Illinois) Public Company Accounting Oversight Board 1666 K Street, N.W. Washingtn, DC 20006 Telephne: (202) 207-9100 Facsimile: (202) 862-8433 www.pcabus.rg Reprt n 2013 (Headquartered in Chicag, Illinis) Issued by the Public Cmpany Accunting Oversight

More information

The BLOOM Performance Review Decision Guide

The BLOOM Performance Review Decision Guide The BLOOM Perfrmance Review Decisin Guide Intrductin Planning yur perfrmance review prcess needs careful cnsideratin. Sme questins yu might be cnsidering are: 1. Hw ften will the rganizatin cmplete frmal

More information

Inventory Control Models Chapter 6

Inventory Control Models Chapter 6 Lecture 9 Intrductin Inventry Cntrl Mdels Chapter 6 T accmpany uantitative Analysis fr Management, Eleventh Editin, by Render, Stair, and Hanna n Inventry is an expensive and imprtant asset t many cmpanies.

More information

Managing Immigration Risk

Managing Immigration Risk Managing Immigratin Risk Strategies fr educatin prviders [Type text] Streamlined visa prcessing arrangements strategies fr cnsideratin by educatin prviders 1 Page 1 Table f Cntents Simplified Student Visa

More information

PEPA CHECKLIST FOR WASTE MANAGEMENT INFRASTRUCTURE TO ASSESS THE STATUS OF PLANNING/PROGRAMMING OF THE PROJECT PIPELINE

PEPA CHECKLIST FOR WASTE MANAGEMENT INFRASTRUCTURE TO ASSESS THE STATUS OF PLANNING/PROGRAMMING OF THE PROJECT PIPELINE _ PEPA CHECKLIST FOR WASTE MAAGEMET IFRASTRUCTURE TO ASSESS THE STATUS OF PLAIG/PROGRAMMIG OF THE PROJECT PIPELIE te: The starting pint fr an accessin-driven envirnmental investment prgramme is a systematic

More information

UNC 0594R: Meter Reading Submission for Advanced & Smart Metering. UNC Request Workgroup Report

UNC 0594R: Meter Reading Submission for Advanced & Smart Metering. UNC Request Workgroup Report UNC Request Wrkgrup Reprt At what stage is this dcument in the prcess? UNC 0594R: Meter Reading Submissin fr Advanced & Smart Metering The rllut f Advanced and Smart Metering delivers the pprtunity t utilise

More information

Qualifications and experience for HCV assessors: Draft Guidance for RSPO

Qualifications and experience for HCV assessors: Draft Guidance for RSPO Qualificatins and experience fr HCV assessrs: Draft Guidance fr RSPO 1. Intrductin Versin 1.3.1 28/09/2009 RSPO has requested guidance frm the HCV Resurce Netwrk n suitable criteria fr recgnising envirnmental

More information

Best Practices for Safety Action Review Boards

Best Practices for Safety Action Review Boards Best Practices fr Safety Actin Review Bards By Brian Hughes, Vice President f Slgic A versin f this article appeared in the May 2011 issue f Prfessinal Safety magazine. Many safety departments I wrk with

More information

Greenhouse Gas Reduction Plan

Greenhouse Gas Reduction Plan Greenhuse Gas Reductin Plan Executive Summary July 18, 2017 Wrcester Plytechnic Institute Greenhuse Gas Reductin Plan Executive Summary Intrductin: WPI s Cmmitment t Sustainability The missin f WPI includes

More information

Annex 1: Likelihood and magnitude of GHG effects Annex 2: Minimum Energy Performance Standards APPENDIX B Forestry...

Annex 1: Likelihood and magnitude of GHG effects Annex 2: Minimum Energy Performance Standards APPENDIX B Forestry... 1 Table f Cntents Purpse... 4 Organizatinal Infrmatin... 5 1. Cntact Infrmatin... 5 2. Summary & Descriptin... 5 Prject Sectrs/Activities... 5 Prject Descriptin... 5 Timelines... 6 Risks and Challenges...

More information

RunnerStone, LLC. Page1 M E M O R A N D U M

RunnerStone, LLC. Page1 M E M O R A N D U M RunnerStne, LLC 3709 N. High Street, Suite 100, Clumbus, OH 43214 M E M O R A N D U M Date: Octber 13, 2017 T: Ohi Manufacturers Assciatin Energy Grup Frm: Jhn Seryak, PE (RunnerStne, LLC) Kim Bjk, Energy

More information

General principle on planning and design of Multi-Regional Clinical Trials

General principle on planning and design of Multi-Regional Clinical Trials ICH E17 General principle n planning and design f Multi-Reginal Clinical Trials January 14th, 2017 Internatinal Cuncil fr Harmnisatin f Technical Requirements fr Pharmaceuticals fr Human Use Legal Ntice

More information

EVALUATION AND RATING. Guidelines and instructions for completing the application for evaluation and rating via the NRF Online Submission System

EVALUATION AND RATING. Guidelines and instructions for completing the application for evaluation and rating via the NRF Online Submission System EVALUATION AND RATING Guidelines and instructins fr cmpleting the applicatin fr evaluatin and rating via the NRF Online Submissin System Please nte that the clsing date fr applicatins is 15 February 2017

More information

Making the move from Sage Abra Suite (FoxPro) to Sage HRMS (SQL)

Making the move from Sage Abra Suite (FoxPro) to Sage HRMS (SQL) Making the mve frm Sage Abra Suite (FxPr) t Sage HRMS (SQL) 5272 S. LEWIS, SUITE 100 TULSA, OK 74105 918.496.1600 TOLL FREE: 877.496.1600 Making the mve frm Sage Abra Suite (FxPr) t Sage HRMS (SQL) As

More information

SAP standard PS: issues with project lifecycle management

SAP standard PS: issues with project lifecycle management Intrductin Prject System is the mst integrated mdule in SAP ECC. It is seamlessly and in real-time cnnected t almst every SAP mdule: Financial Accunting, Cst Cntrlling, Materials Management and Prcurement,

More information

Resource Adequacy in the Pacific Northwest: Serving Load Reliably under a Changing Resource Mix

Resource Adequacy in the Pacific Northwest: Serving Load Reliably under a Changing Resource Mix Resurce Adequacy in the Pacific Nrthwest: Serving Lad Reliably under a Changing Resurce Mix Significant greenhuse gas emissin reductins leading t a deeply decarbnized grid can be achieved as lng as sufficient

More information

Principles for Sound Stress Testing Practices and Supervision

Principles for Sound Stress Testing Practices and Supervision P1.T4. Valuatin & Risk Mdels Principles fr Sund Stress Testing Practices and Supervisin Binic Turtle FRM Study Ntes By David Harper, CFA FRM CIPM www.binicturtle.cm Principles fr Sund Stress Testing Practices

More information

Transportation and Infrastructure Working Group Meeting #3. April 28, 2016; 10:00 am 12:00 pm. Meeting Summary 1

Transportation and Infrastructure Working Group Meeting #3. April 28, 2016; 10:00 am 12:00 pm. Meeting Summary 1 Transprtatin and Infrastructure Wrking Grup Meeting #3 April 28, 2016; 10:00 am 12:00 pm Meeting Summary 1 I. Meeting Objectives T present t wrking grup members results frm the SWOT analysis prepared by

More information

Frequently asked questions:

Frequently asked questions: Frequently asked questins: Standardized pre/pst surveys fr grw grant results Versin 2.0 May 10, 2017 Cntents HelpDesk Cntact Infrmatin... 2 General Questins... 2 Why is OTF using these surveys?... 2 Wh

More information

Landlocked Developing Countries: Challenges and Priority Areas for Action

Landlocked Developing Countries: Challenges and Priority Areas for Action Landlcked Develping Cuntries: Challenges and Pririty Areas fr Actin Landlcked develping cuntries (LLDCs) face a number f special challenges that are assciated with their lack f direct territrial access

More information

REACHING THE TARGETS. Figure 16 Guidebook Overview Map: Reaching targets and objectives. Coalition for Energy Savings

REACHING THE TARGETS. Figure 16 Guidebook Overview Map: Reaching targets and objectives. Coalition for Energy Savings II REACHING THE TARGETS Part II details the main elements f the EED, prviding a backgrund fr each f the subject areas, the requirements f the EED and recmmendatins fr effective implementatin and mnitring.

More information

Transfers THIS PAPER EXPLORES THE CURRENT ISSUES AND PROPOSALS FOR AUTOMATION. Findel Transfers Working Group

Transfers THIS PAPER EXPLORES THE CURRENT ISSUES AND PROPOSALS FOR AUTOMATION. Findel Transfers Working Group Transfers THIS PAPER EXPLORES THE CURRENT ISSUES AND PROPOSALS FOR AUTOMATION. Findel Transfers Wrking Grup PUBLISHED OCTOBER 2017 0 CONTENTS Intrductin... 2 Challenges... 3 Current Prcess... 4 The Vice

More information

Request for Proposal

Request for Proposal Request fr Prpsal DMDII-17-02 Advanced Analytics fr Supply Chain Operatins Technlgy Thrust Area: Agile, Resilient Supply Chain Revisin 1.0 Release Date: 4 August 2017 POC: Sctt Kruse Prject Innvatin Engineer

More information

0XXX: Meter Reading Submission for Advanced & Smart Metering. Stage 01: Request

0XXX: Meter Reading Submission for Advanced & Smart Metering. Stage 01: Request Stage 01: Request 0XXX: Meter Reading Submissin fr Advanced & Smart Metering At what stage is this dcument in the prcess? The rllut f Advanced and Smart Metering delivers the pprtunity t utilise mre frequent

More information

Front end GUI automation ROI: a changing definition

Front end GUI automation ROI: a changing definition Frnt end GUI autmatin ROI: a changing definitin Capgemini India Private Limited July 2013 Prepared by: Angshuman Dutta 1 Table f Cntents 1. Abstract...2 2. Autmatin ROI backgrund...2 2.1 Traditinal expectatins...

More information

Manual 11: Energy & Ancillary Services Market Operations Revision History

Manual 11: Energy & Ancillary Services Market Operations Revision History 2.3.4 Minimum Generatr Operating Parameters Parameter Limited Schedules Belw is the list f business rules t require units t submit schedules that meet minimum accepted parameters. Market Sellers are required

More information

End of Year Planning and Checklists

End of Year Planning and Checklists TechnlgyOne Financials End f Year Planning End f Year Planning and Checklists This dcument prvides checklists and discussin pints fr sme f the main Technlgy One mdules. The TechnlgyOne Supprt Centre knwledge

More information

WORK PLAN FOR PILOT PROJECT

WORK PLAN FOR PILOT PROJECT WORK PLAN FOR PILOT PROJECT Ensuring Minimum Wages in Field Prductin PO3 Purpse: Objective: Outcme: Output: T ensure minimum wage payments t seed prductin wrkers n the Syngenta supplying farms as a step

More information

Nomination for Merit Award or Contribution Points

Nomination for Merit Award or Contribution Points Nminatin fr Merit Award r Cntributin Pints Wh is this dcument fr? Line Managers can submit individuals and/r teams fr cnsideratin fr a merit award r cntributin pints using ne f the frms included here.

More information

OP 1: Greenhouse Gas Emissions

OP 1: Greenhouse Gas Emissions OP 1: Greenhuse Gas Emissins 10 pints available A. Credit Ratinale This credit recgnizes institutins that have inventried their greenhuse gas (GHG) emissins and that have reduced their adjusted net Scpe

More information

The role of non-animal safety assessment methods in implementation of the new TSCA

The role of non-animal safety assessment methods in implementation of the new TSCA The rle f nn-animal safety assessment methds in implementatin f the new TSCA Catherine Willett Humane Sciety f the United States Humane Sciety Internatinal The Frank R. Lautenberg Chemical Safety fr the

More information

Guidance on the Privacy and Electronic Communications (EC Directive) Regulations

Guidance on the Privacy and Electronic Communications (EC Directive) Regulations Infrmatin Security Guidance Title: Status: Guidance n the Privacy and Electrnic Cmmunicatins (EC Directive) Regulatins Released 1. Purpse This guidance n the Privacy and Electrnic Cmmunicatins (EC Directive)

More information

A Comparison of Different Age-of-Dam and Sex Correction Factors for Birth, Weaning and Yearling Weights in Beef Cattle

A Comparison of Different Age-of-Dam and Sex Correction Factors for Birth, Weaning and Yearling Weights in Beef Cattle A Cmparisn f Different Age-f-Dam and Sex Crrectin Factrs fr Birth, Weaning and Yearling Weights in Beef Cattle Carla G. Chenette and R. R. Frahm Stry in Brief Preweaning perfrmance recrds f 2747 Angus

More information

Monitoring and. Prof. Jay Aronson

Monitoring and. Prof. Jay Aronson Mnitring and Evaluatin Prf. Jay Arnsn Mnitring Mnitring Gal: assess prgress f prject/prgram at regular intervals; find ut what s ging n (budget, persnnel, deadlines, prgress, areas needing mre wrk, etc.)

More information

TIME SERIES CONSISTENCY

TIME SERIES CONSISTENCY Chapter 5: Time Series Consistency CHAPTER 5 TIME SERIES CONSISTENCY 2006 IPCC Guidelines for National Greenhouse Gas Inventories 5.1 Volume 1: General Guidance and Reporting Authors William Irving (USA)

More information

MS4 REQUIREMENTS TABLE INSTRUCTIONS

MS4 REQUIREMENTS TABLE INSTRUCTIONS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF ENVIRONMENTAL PROTECTION BUREAU OF CLEAN WATER MS4 REQUIREMENTS TABLE INSTRUCTIONS Revised, July 29, 2016 Intrductin The Pennsylvania Department f Envirnmental

More information

AIM BRIEFING PAPER CONSIGNMENT STOCK APRIL 2011 ASSOCIATION DES INDUSTRIES DE MARQUE EUROPEAN BRANDS ASSOCIATION EUROPÄISCHER MARKENVERBAND

AIM BRIEFING PAPER CONSIGNMENT STOCK APRIL 2011 ASSOCIATION DES INDUSTRIES DE MARQUE EUROPEAN BRANDS ASSOCIATION EUROPÄISCHER MARKENVERBAND ASSOCIATION DES INDUSTRIES DE MARQUE EUROPEAN BRANDS ASSOCIATION EUROPÄISCHER MARKENVERBAND AIM BRIEFING PAPER CONSIGNMENT STOCK APRIL 2011 9 AVENUE DES GAULOIS B-1040 BRUSSELS BELGIUM TEL +322 7360305

More information

9707 BUSINESS STUDIES

9707 BUSINESS STUDIES CAMBRIDGE INTERNATIONAL EXAMINATIONS GCE Advanced MARK SCHEME fr the May/June 2014 series 9707 BUSINESS STUDIES 9707/31 Paper 3 (Case Study), maximum raw mark 100 This mark scheme is published as an aid

More information

COMPARISON OF LEGISLATIVE CLIMATE CHANGE TARGETS

COMPARISON OF LEGISLATIVE CLIMATE CHANGE TARGETS COMPARISON OF LEGISLATIVE CLIMATE CHANGE TARGETS WORLD RESOURCES INSTITUTE DECEMBER 8, 2008 Attached is an update t the Wrld Resurces Institute s analysis f the greenhuse gas (GHG) reductin targets and

More information

Call for Papers SYSTEMS DO FOR YOU? Portland, OR June 13 15, Submit abstracts to:

Call for Papers SYSTEMS DO FOR YOU? Portland, OR June 13 15, Submit abstracts to: Call fr Papers TES 2017 THE 2017 4 TH INTERNATIONAL TRANSACTIVE ENERGY SYSTEMS CONFERENCE AND WORKSHOP MAXIMIZING YOUR VALUE: WHAT CAN TRANSACTIVE ENERGY SYSTEMS DO FOR YOU? Prtland, OR June 13 15, 2017

More information

RENEWABLE PREFERENCE) BILL

RENEWABLE PREFERENCE) BILL ROAD TRANSPORT FORUM NEW ZEALAND INC SUBMISSION ON THE CLIMATE CHANGE (EMISSIONS TRADING AND RENEWABLE PREFERENCE) BILL Cntact: Hn Tny Friedlander Chief Executive Officer Rad Transprt Frum NZ Wellingtn

More information

Guidelines on Use of Electronic Data Collection in Censuses: Multi-Mode Data Collection Approach

Guidelines on Use of Electronic Data Collection in Censuses: Multi-Mode Data Collection Approach Guidelines n Use f Electrnic Data Cllectin in Censuses: Multi-Mde Data Cllectin Apprach Multi-mde data cllectin Objectives f the use f multi-mde apprach: t imprve cverage, in a cst effective manner - Especially

More information

IMI2 PROPOSAL TEMPLATE FIRST STAGE PROPOSAL

IMI2 PROPOSAL TEMPLATE FIRST STAGE PROPOSAL IMI2 PROPOSAL TEMPLATE FIRST STAGE PROPOSAL IN TWO-STAGE PROCEDURE (TECHNICAL ANNEX) RESEARCH AND INNOVATION ACTIONS & INNOVATION ACTIONS Nte: This is fr infrmatin nly. The definitive template fr yur call

More information

Marketing Research: Process and Systems for Decision Making

Marketing Research: Process and Systems for Decision Making Chapter 2 Marketing Research: Prcess and Systems fr Decisin Making High-Level Chapter Outline I. The Rle f Marketing Research II. The Marketing Research Prcess A. Purpse f the Research B. Plan f the Research

More information

January 28, Tonya Modlin Contracting Specialist Department of Veterans Affairs Spotsylvania Ave, Suite 400 Fredericksburg, VA 22408

January 28, Tonya Modlin Contracting Specialist Department of Veterans Affairs Spotsylvania Ave, Suite 400 Fredericksburg, VA 22408 January 28, 2019 Tnya Mdlin Cntracting Specialist Department f Veterans Affairs 10300 Sptsylvania Ave, Suite 400 Fredericksburg, VA 22408 Subject: RFI MSPV 2.0 Distributin Draft SOW Dear Ms. Mdlin, Thank

More information

Acceptance criteria for process capability indexes generated from statistical tolerance intervals as per ISO

Acceptance criteria for process capability indexes generated from statistical tolerance intervals as per ISO Acceptance criteria fr prcess capability indexes generated frm statistical tlerance intervals as per Backgrund Justificatin fr sampling plans and statistical analysis f results is a requirement fr prcess

More information

Records Management Policy

Records Management Policy Recrds Management Plicy Main Authr: Cnsultatin Rute: Apprved By: Date f Issue: Applicable: Organisatinal wide Versin: 1.0 Review Date: February 2011 Versin 1.0: February 2010 Change Cntrl Versin Change

More information

Induction procedure for new staff

Induction procedure for new staff Inductin prcedure fr new staff The fllwing prcedure is based upn the NCL Safer Recruiting guidelines. Its purpse is t: cnfirm the cnduct expected f staff within the schl supprt individuals in a way that

More information

Energy Storage Ontario Submission to the Standing Committee on General Government Bill 172, Climate Change Mitigation and Low-Carbon Economy Act

Energy Storage Ontario Submission to the Standing Committee on General Government Bill 172, Climate Change Mitigation and Low-Carbon Economy Act April 4, 2016 Energy Strage Ontari Submissin t the Standing Cmmittee n General Gvernment Bill 172, Climate Change Mitigatin and Lw-Carbn Ecnmy Act Intrductin Gd afternn members f the Standing Cmmittee

More information