My dissertation consists of three studies. My first study builds a literature review of state and local general-purpose government financial reporting research (including bond and financial condition research) after Governmental Accounting Standards Board (GASB) Statement No. 34’s issuance in 1999. The research referenced shows that reporting information after GASB 34 has, and will, continue to shape governmental financial reporting studies. My second study examines both the rearrangement of governmental fund balance amounts after GASB Statement No. 54 and the factors associated with updated fund balance categories. My pooled ordinary least squares (OLS) regressions show that pre-standard “unreserved” fund balances had greater variance in allocation to GASB fund balance categories than “reserved” fund balances. In my determinants analysis, general service charges and wealth are positively, while prior deficits, population, and unemployment are negatively, related to GASB 54 governmental fund balance categories that have higher spending flexibility. The findings suggest reporting consistency improvements with GASB 54 requirements. My third study examines how GASB 54 flexible governmental fund balance types are associated with future bond-specific outcomes and future revenue/expenditure compositions. Estimating pooled OLS regressions, the results demonstrate that future bond interest costs decrease and bond ratings increase as the amounts of “unrestricted” or “unassigned” balances increase. Flexible fund balance changes are also positively related to future operating expenditure changes, while negatively related to future property tax, service charge, and specific intergovernmental revenue changes. These results indicate that flexible fund balance information signals financial health, affecting both external and internal decision-making.

Sandy soils make up more than 205,000 ha in the coastal area of the North Central region of Vietnam. Thua Thien Hue province lying in the south of this region has predominantly sandy soils that cover almost 47,000 ha out of the 84,000 ha of cultivated land. Most of the population lives in the coastal area and people’s livelihoods are largely dependent on crop farming in these inherently poor soils. The objectives of this study were to provide extensive information on the soil and organic resources (including agricultural and aquatic sources) in the coastal area of Thua Thien Hue province, to assess the fertilization capacity of various organic materials when applied at different rates to soils for different crops and to make a diagnosis of the balance of main plant nutrients within the farms to assess possible risks of depletion in soils or of release to the environment. Soil characteristics were measured from a survey of 300 cultivated plots in seven villages scattered in the coastal area. All these light-textured soils are acidic and are very poor in organic C. Consequently, the cation exchange capacity is very low. Soil properties are linked significantly to the different cropping patterns. Farmers in the studied area use wide diversify of organic materials for various purposes. Very large variations in the content of major elements (C, N, P, K, Ca, and Mg) are observed in the organic samples. Crop yield and soil fertility increased following the rate of farmyard manure and organic amendment application. Organic amendments brought higher profit for rice and peanut growers in coastal sandy area. The highest fertilization efficiency was observed for pig manure in case of growing rice and peanut and goat manure for sweet potato. The most frequently used species of aquatic plants by local farmers are Najas indica, Vallisneria spiralis, Potamogeton malaianus plus various algae species. Najas Indica and Hydrilla verticillata showed the highest fertilization capacity. At farm level, the N, P, K balances in 10 studied farms were positive. More detailed N-P-K balances in 9 field plots indicated that N balance was largely positive for rice and sweet potato plots. P imports exceeded P exports in all studied plots, whereas K balance was always negative in 4 cropping systems.

Allochthonous carbon can be a large proportion of the carbon budget in northern temperate and boreal lakes. This thesis uses stable carbon and oxygen isotopes to examine the fate of allochthonous dissolved organic matter (DOM) in northern temperate lakes, and to determine the importance of dissolved organic carbon (DOC) in lake carbon mass balances and in the δ¹³C of lake sediments. To use stable isotopes as a tool for studying DOC loss and sedimentation within lakes requires an understanding of processes that affect the δ¹³C and δ¹⁸O in aquatic systems. Photolysis is one mechanism that can account for the large allochthonous DOC loss within northern temperate lakes. There is, however, little research examining the effects of photolysis on stable isotopes (e.g. δ¹³C and δ¹⁸O) in aquatic systems, or how photodegradation of DOM affects the δ¹³C of lake sediments. To study the effects of DOM photodegradation on carbon and oxygen isotopes, stream waters from catchments with varying peatland coverage were incubated in Tedlar bags placed in water baths under natural sunlight. Results from three streams flowing into two oligotrophic headwater lakes (Harp and Dickie Lakes) indicate that O₂ consumption rates and dissolved inorganic carbon (DIC) production rates were an order of magnitude greater in light exposed treatments than in dark treatments, suggesting that light mediated processes control O₂ consumption and DIC production in incubations. The similarity between filtered, inoculated, and sterile treatments, indicate that photolysis was the dominant O₂ consuming and DIC producing process in the incubations, while the contribution of respiration to these processes was not detectable. Differences in both O₂ consumption rates and DIC production rates (normalized to DOC loss) among streams suggest that DOM photolability was an important factor in both O₂ loss and DIC production on a volumetric basis. A concomitant increase in δ¹⁸O-O₂ was observed with O₂ loss indicating that during the photo-oxidation of DOM, the lighter ¹⁶O isotopomer was preferentially consumed in the oxidation of DOC to CO₂. Fractionation factors for respiration, photolysis and other abiotic reactions were not a function of O₂ consumption rates and ranged between 0.988 and 0.995, which lies outside the range published for respiration (0.975-0.982). These are the first published photolytic fractionation factors. The δ¹³C-DIC produced collectively by photolysis, respiration, and other abiotic reactions in incubations exposed to natural sunlight ranged between –23‰ and –31‰, and were similar in the light incubations for each treatment, but different among streams. Together, the light and dark incubation data suggest that photolysis and other abiotic reactions were largely responsible for the DIC concentration and δ¹³C-DIC changes observed, while respiration is a relatively minor contributor. During the incubations, as DOC photodegraded to CO₂, the lighter ¹²C isotope was preferentially mineralized (or the moieties cleaved were depleted in ¹³C) leaving the residual δ¹³C-DOC 1‰ to 4‰ enriched, creating enrichment (ε) values up to ~–3‰. The change in final δ¹³C-DOC after DOM photodegradation was different for each inflow, ranging from ~1 ‰ to 8.0 ‰, and provides an average enrichment of –2.1‰ (Harp Inflows ε: –1.2‰; Dickie Inflows ε: –3.4‰). These ε values are in agreement with the average ε from previous incubations on 3 of the inflows and 3 published studies based on UV exposed bog water (Osburn et al., 2001), riverine waters (Opsahl and Zepp, 2001), and lyophilized Juncus leachate dissolved in lake water (Vähätalo and Wetzel, 2008) (average ε = –2.9‰). The structure of DOM changed during photolysis. Absorbance data indicated that the aromaticity, colour, UV absorption and the average molecular size of the DOC decreased. Additionally, after exposure to sunlight, C/N ratios of the DOC changed from high values (24-55), indicative of terrestrial inputs, to lower values (4-13) traditionally thought to be representative of algal or microbial inputs. This contradicts the conventional view that terrestrial DOC has C/N ratios >20, and shows that abiotic processes can alter allochthonous carbon structure and the residual allochthonous carbon can have C/N values similar to, or overlapping with, C/N ratios expected from algal or microbial carbon. With the loss of 61-90% of the DOC, the particulate organic carbon (POC) created accounted for 20-90% of the DOC lost. Values of δ¹³C-POC ranged from –25.7‰ to –27.7‰, with 80% of the samples within 1‰ of the initial δ¹³C-DOC indicating that the particulate carbon created from the photodegradation of DOM that settles to the lake sediments could be isotopically similar to the source DOC. Overall, these incubations indicate that the photodegradation of DOM can affect both concentrations and isotopes of O₂, DIC, DOC, and POC of the stream waters flowing into Harp and Dickie Lakes and are important to consider in lake dynamics of high DOC retention lakes. Two independent methods were used to examine the importance of allochthonous DOC to lake sediments. The first method used a two end-member mixing model to estimate the proportion of allochthonous and autochthonous carbon within the lake sediments. Inflow δ¹³C-POC data, δ¹³C-leaf litter measurements, and DOC photodegradation experiments were used to calculate average annual δ¹³C-POC values for the allochthonous end member. The average annual δ¹³C-POC values for the autochthonous end member were calculated using estimates of productivity, surface δ¹³C-CO₂ values and estimated average annual fractionation factors. Average annual δ¹³C-POC values from allochthonous and autochthonous sources for these lakes were distinct. Using the end members to calculate the relative contributions of allochthonous and autochthonous carbon to lake sediments revealed that the δ¹³C of the lake sediment can be significantly affected by the ratio of autochthonous and allochthonous contributions. Furthermore, peaks in the allochthonous contributions of carbon accompany the δ¹³C peaks in the sediment records to the lake sediments. This suggests that climate change and/or anthropogenic changes to the landscape, and the concomitant changes in DOC inputs to lakes, can be recorded in the sediment record indicating that sediment records are not just productivity signals, but also mass balance signals in high DOC retention lakes. In the second method carbon isotope budgets were completed to accompany the carbon mass budgets for Harp and Dickie Lakes. Mass-weighted average annual δ¹³C-DOC values from the inflows and outflows and δ¹³C-DIC values from the inflows varied by 0.2‰ to 1.3‰, suggesting the values are well constrained. Conversely, the range of weighted δ¹³C-DIC values from the outflows were larger (2.2‰) than those of the inflows. Calculated δ¹³C values of the lake sediment were not equal to the measured δ13C values of the lake sediments for either Harp or Dickie Lakes suggesting a problem lies within the mass balances, or the weighted average annual δ¹³C values used in the isotope budgets. To examine the sensitivity of the average annual weighted δ¹³C values for the carbon entering and exiting the lakes, and the mass of carbon entering the lakes δ¹³C of the lake sediments, a mass and isotope budget model was created. The model indicated that the δ¹³C of the lake sediments is sensitive to a number of parameters including the amount of DOC entering the lake, the δ13C-CO2 evaded from the lake, the areal water discharge rate (qs), the gas exchange coefficient (k), and pH. Many of these parameters required adjustments for the masses of carbon to match those presented in the mass balances suggesting that the mass balances averaged over 8 years have errors associated with them. However, changing the DOC load to the lakes in the model by the variability observed over all the years of the mass balances) indicates that the isotopic signature of the lake sediment could change by up to 2.5‰. This isotope change is large enough to account for the historical δ¹³C changes observed in the δ¹³C sediment record, suggesting that allochthonous DOC can drive the sediment record.

Den negativa miljöpåverkan från förbrukning av fossila bränslen ökar kravet på förnyelsebara energikällor. Biobränsle är ett speciellt lovande alternativ. Detta projekt vill visa på möjligheten att använda gas från biobränsleförgasning som förbränns utan synliga flammor i glassmältugnar. Med bättre teknik är det möjligt både att upprätthålla produktionen och reducera kväveoxidutsläppen med ekonomiska fördelar. Biobränslena bidrar inte till växthuseffekten. En del av hela projektet är de experiment som utfördes den 1 juni 2004 vid Kosta glasbruk. Experimenten tog 7 timmar och 50 minuter. Den viktigaste uppgiften i detta examensarbete är att utvärdera mass- och energibalanserna på den medströms fastbäddsförgasare som användes vid experimenten. / The negative environmental impact of the consumption of fossil fuels has led to an increased claim for a wider use of renewable energy sources. Biomass appears as a particularly promising option. This project demonstrates the possibility to heat glass furnaces with gas from biofuel gasification combusted without visible flames. By better technique you can both retain production and reduce nitrogenoxide emissions with economical benefit. The biofuel doesn’t contribute to the greenhouse effect. A part of the whole project is the experiments performed on June 1st 2004 in Kosta glass- factory, total 7 hours and 50 minutes. A major effort of this diploma work is to evaluate mass and energy balances of the down – draft fixed bed gasifier used in the experiments.

Österbyverken is an industrial estate in Östhammars municipality in Uppland, Sweden. Many different activities have taken place on the estate the last 600 years. During the last 15 years both health and environmental studies have been made by different companies. At the most recent study a great increase of metals in Nerån, a river that runs partly through and partly next to the estate, was identified with mass balances. The purpose of this thesis is to accomplish a deepened study about the reasons for the increase of metals in Nerån. The aim is to identify knowledge gaps in the mass balances and try to complete these. From the outcome an environmental risk assessment will be attempted for Nerån and its outlet in the lake Filmsjön. The method went through steps and started with data analyses after which calculations for new mass balances were made. Beginning by acknowledge the increase of metals from the groundwater, both through measured results and through calculated confidence intervals. In addition, among other methods, calculations of theoretical leakage data from Kd-values were made. Surface water concentrations were also compared with levels of metals in sediments to see whether any connection existed between them. Additional mass balances were calculated to take suspended solids in the surface water under consideration. From the results an environmental risk assessment was made using guidelines from Netherland and Canada and the state division from the Swedish Environmental Protection Agency. The results of the study show that the differences of metal content between surface water and groundwater and between surface water and sediments might be smaller than first revealed, but there is still a great increase caused by another, unknown source. The environmental risk assessment shows that there are hazards for both Nerån and Filmsjön because of the leakage of metals from Österbyverken. For the surface water in Nerån it is mainly cobalt, copper and zinc that contributes with risks, for the sediment in Nerån it is mainly barium, cobalt, copper, chromium and nickel and for the sediments in Filmsjön it is mainly lead, cobalt, copper, chromium, nickel and zinc. Reasons for the differences between metal contents and medias might be from surface water outlet from the Österbyverken or because of differences in methods of taking specimens in surface and groundwater. Conclusions that have been drawn of the study is that further studies of the knowledge gaps needs to be done, particularly regarding the metals cobalt, copper, chromium, nickel and zinc. Further, the biodiversity in Nerån and Filmsjön is at risk, partly because several metals in the sediments reaches such high concentrations, partly because high concentrations of several metals in one area may increase risks.

Allochthonous carbon can be a large proportion of the carbon budget in northern temperate and boreal lakes. This thesis uses stable carbon and oxygen isotopes to examine the fate of allochthonous dissolved organic matter (DOM) in northern temperate lakes, and to determine the importance of dissolved organic carbon (DOC) in lake carbon mass balances and in the δ¹³C of lake sediments. To use stable isotopes as a tool for studying DOC loss and sedimentation within lakes requires an understanding of processes that affect the δ¹³C and δ¹⁸O in aquatic systems. Photolysis is one mechanism that can account for the large allochthonous DOC loss within northern temperate lakes. There is, however, little research examining the effects of photolysis on stable isotopes (e.g. δ¹³C and δ¹⁸O) in aquatic systems, or how photodegradation of DOM affects the δ¹³C of lake sediments. To study the effects of DOM photodegradation on carbon and oxygen isotopes, stream waters from catchments with varying peatland coverage were incubated in Tedlar bags placed in water baths under natural sunlight. Results from three streams flowing into two oligotrophic headwater lakes (Harp and Dickie Lakes) indicate that O₂ consumption rates and dissolved inorganic carbon (DIC) production rates were an order of magnitude greater in light exposed treatments than in dark treatments, suggesting that light mediated processes control O₂ consumption and DIC production in incubations. The similarity between filtered, inoculated, and sterile treatments, indicate that photolysis was the dominant O₂ consuming and DIC producing process in the incubations, while the contribution of respiration to these processes was not detectable. Differences in both O₂ consumption rates and DIC production rates (normalized to DOC loss) among streams suggest that DOM photolability was an important factor in both O₂ loss and DIC production on a volumetric basis. A concomitant increase in δ¹⁸O-O₂ was observed with O₂ loss indicating that during the photo-oxidation of DOM, the lighter ¹⁶O isotopomer was preferentially consumed in the oxidation of DOC to CO₂. Fractionation factors for respiration, photolysis and other abiotic reactions were not a function of O₂ consumption rates and ranged between 0.988 and 0.995, which lies outside the range published for respiration (0.975-0.982). These are the first published photolytic fractionation factors. The δ¹³C-DIC produced collectively by photolysis, respiration, and other abiotic reactions in incubations exposed to natural sunlight ranged between –23‰ and –31‰, and were similar in the light incubations for each treatment, but different among streams. Together, the light and dark incubation data suggest that photolysis and other abiotic reactions were largely responsible for the DIC concentration and δ¹³C-DIC changes observed, while respiration is a relatively minor contributor. During the incubations, as DOC photodegraded to CO₂, the lighter ¹²C isotope was preferentially mineralized (or the moieties cleaved were depleted in ¹³C) leaving the residual δ¹³C-DOC 1‰ to 4‰ enriched, creating enrichment (ε) values up to ~–3‰. The change in final δ¹³C-DOC after DOM photodegradation was different for each inflow, ranging from ~1 ‰ to 8.0 ‰, and provides an average enrichment of –2.1‰ (Harp Inflows ε: –1.2‰; Dickie Inflows ε: –3.4‰). These ε values are in agreement with the average ε from previous incubations on 3 of the inflows and 3 published studies based on UV exposed bog water (Osburn et al., 2001), riverine waters (Opsahl and Zepp, 2001), and lyophilized Juncus leachate dissolved in lake water (Vähätalo and Wetzel, 2008) (average ε = –2.9‰). The structure of DOM changed during photolysis. Absorbance data indicated that the aromaticity, colour, UV absorption and the average molecular size of the DOC decreased. Additionally, after exposure to sunlight, C/N ratios of the DOC changed from high values (24-55), indicative of terrestrial inputs, to lower values (4-13) traditionally thought to be representative of algal or microbial inputs. This contradicts the conventional view that terrestrial DOC has C/N ratios >20, and shows that abiotic processes can alter allochthonous carbon structure and the residual allochthonous carbon can have C/N values similar to, or overlapping with, C/N ratios expected from algal or microbial carbon. With the loss of 61-90% of the DOC, the particulate organic carbon (POC) created accounted for 20-90% of the DOC lost. Values of δ¹³C-POC ranged from –25.7‰ to –27.7‰, with 80% of the samples within 1‰ of the initial δ¹³C-DOC indicating that the particulate carbon created from the photodegradation of DOM that settles to the lake sediments could be isotopically similar to the source DOC. Overall, these incubations indicate that the photodegradation of DOM can affect both concentrations and isotopes of O₂, DIC, DOC, and POC of the stream waters flowing into Harp and Dickie Lakes and are important to consider in lake dynamics of high DOC retention lakes. Two independent methods were used to examine the importance of allochthonous DOC to lake sediments. The first method used a two end-member mixing model to estimate the proportion of allochthonous and autochthonous carbon within the lake sediments. Inflow δ¹³C-POC data, δ¹³C-leaf litter measurements, and DOC photodegradation experiments were used to calculate average annual δ¹³C-POC values for the allochthonous end member. The average annual δ¹³C-POC values for the autochthonous end member were calculated using estimates of productivity, surface δ¹³C-CO₂ values and estimated average annual fractionation factors. Average annual δ¹³C-POC values from allochthonous and autochthonous sources for these lakes were distinct. Using the end members to calculate the relative contributions of allochthonous and autochthonous carbon to lake sediments revealed that the δ¹³C of the lake sediment can be significantly affected by the ratio of autochthonous and allochthonous contributions. Furthermore, peaks in the allochthonous contributions of carbon accompany the δ¹³C peaks in the sediment records to the lake sediments. This suggests that climate change and/or anthropogenic changes to the landscape, and the concomitant changes in DOC inputs to lakes, can be recorded in the sediment record indicating that sediment records are not just productivity signals, but also mass balance signals in high DOC retention lakes. In the second method carbon isotope budgets were completed to accompany the carbon mass budgets for Harp and Dickie Lakes. Mass-weighted average annual δ¹³C-DOC values from the inflows and outflows and δ¹³C-DIC values from the inflows varied by 0.2‰ to 1.3‰, suggesting the values are well constrained. Conversely, the range of weighted δ¹³C-DIC values from the outflows were larger (2.2‰) than those of the inflows. Calculated δ¹³C values of the lake sediment were not equal to the measured δ13C values of the lake sediments for either Harp or Dickie Lakes suggesting a problem lies within the mass balances, or the weighted average annual δ¹³C values used in the isotope budgets. To examine the sensitivity of the average annual weighted δ¹³C values for the carbon entering and exiting the lakes, and the mass of carbon entering the lakes δ¹³C of the lake sediments, a mass and isotope budget model was created. The model indicated that the δ¹³C of the lake sediments is sensitive to a number of parameters including the amount of DOC entering the lake, the δ13C-CO2 evaded from the lake, the areal water discharge rate (qs), the gas exchange coefficient (k), and pH. Many of these parameters required adjustments for the masses of carbon to match those presented in the mass balances suggesting that the mass balances averaged over 8 years have errors associated with them. However, changing the DOC load to the lakes in the model by the variability observed over all the years of the mass balances) indicates that the isotopic signature of the lake sediment could change by up to 2.5‰. This isotope change is large enough to account for the historical δ¹³C changes observed in the δ¹³C sediment record, suggesting that allochthonous DOC can drive the sediment record.

<p>Den negativa miljöpåverkan från förbrukning av fossila bränslen ökar kravet på förnyelsebara energikällor. Biobränsle är ett speciellt lovande alternativ. Detta projekt vill visa på möjligheten att använda gas från biobränsleförgasning som förbränns utan synliga flammor i glassmältugnar. Med bättre teknik är det möjligt både att upprätthålla produktionen och reducera kväveoxidutsläppen med ekonomiska fördelar. Biobränslena bidrar inte till växthuseffekten. En del av hela projektet är de experiment som utfördes den 1 juni 2004 vid Kosta glasbruk. Experimenten tog 7 timmar och 50 minuter. Den viktigaste uppgiften i detta examensarbete är att utvärdera mass- och energibalanserna på den medströms fastbäddsförgasare som användes vid experimenten.</p> / <p>The negative environmental impact of the consumption of fossil fuels has led to an increased claim for a wider use of renewable energy sources. Biomass appears as a particularly promising option. This project demonstrates the possibility to heat glass furnaces with gas from biofuel gasification combusted without visible flames. By better technique you can both retain production and reduce nitrogenoxide emissions with economical benefit. The biofuel doesn’t contribute to the greenhouse effect. A part of the whole project is the experiments performed on June 1st 2004 in Kosta glass- factory, total 7 hours and 50 minutes. A major effort of this diploma work is to evaluate mass and energy balances of the down – draft fixed bed gasifier used in the experiments.</p>

This paper estimates the effects of fiscal institutions on fiscal policy outcomes, addressing issues related to measurement and endogeneity in a novel way. Recently developed indices, based on partially ordered set theory, are used to quantify the stringency of fiscal rules. Identification of their effects is achieved by exploiting the exogeneity of institutional variables (checks and balances, government fragmentation, inflation targeting), which are found to be relevant determinants of fiscal rules. Our two-stage least squares estimates for (up to) 79 countries over the period 1985-2012 provide strong evidence that countries with more stringent fiscal rules have higher fiscal balances (lower deficits), lower interest rate spreads on government bonds, and lower output volatility. (authors' abstract) / Series: Department of Economics Working Paper Series

Thesis (Ph. D.)--University of Washington, 2007. / Vita. Includes bibliographical references (p. 118-122).

O cafeeiro é uma planta que tem seu crescimento e desenvolvimento fortemente afetado pelo regime hídrico, ora prejudicando, ora favorecendo a produção final, dependendo do estádio fenológico em que este se encontra durante uma possível seca. Para ter um conhecimento mais aprofundado do consumo de água do cafeeiro, assim como para um manejo da irrigação mais eficiente, uma ferramenta muito útil é o balanço hídrico, que pode ser medido no campo ou estimado através de modelos. O balanço hídrico de campo é demasiado trabalhoso, por isso os modelos são mais usados em virtude de sua rapidez e facilidade. No entanto, os modelos são frequentemente aplicados em condições agronômicas e ambientais diferentes das em que foram concebidos, necessitando de testes regionais. Um dos principais elementos de entrada para o cálculo do balanço hídrico é a precipitação pluviométrica, e o rigor em sua medida pode determinar se este será ou não condizente com a realidade, devendo sua variabilidade espacial ser levada em conta, o que não ocorre na maioria dos casos. O presente trabalho traz um estudo entre balanço hídrico medido no campo com café e os balanços hídricos climatológicos baseados na estimativa da evapotranspiração pelos métodos de Thornthwaite e Penman-Monteith, confeccionados em um programa computacional. Uma segunda parte trata do número ideal de pluviômetros a serem utilizados em uma área pequena, além das comparações destas medidas com duas estações meteorológicas. Ambos os estudos foram feitos para o município de Piracicaba - SP, com dados meteorológicos do período de 2003 a 2005. / The coffee plant has its growth and development strongly influenced by the water regime, either in favor or depressing the final yield, all depending on phonological stage. In order to have a better knowledge of the water requirement of the coffee crop, and also to have a more efficient irrigation management, a very useful tool is the water balance, which can be obtained through direct field measurements or through model estimation. The first are laborious and costly, while the second are simple and fast to be obtained. However, models are frequently applied to agronomic or environmental conditions that differ from those in which they were developed. One of the most important components for the calculation of water balances is the rainfall, and the precision of its measurement determines the confidence of the balances, indicating the need of taking into account rainfall variability, which is neglected in most cases. This study makes a comparison between climatologic water balances, based on the estimation of the evapotranspiration through the methods of Thornthwaite and Penman-Monteith, obtained though a computational program, and field water balances of a coffee crop. A second part of this study deals with the ideal number of pluviometers to be used in small areas, and the comparison of these measurements with two automatic meteorological stations. Both studies were carried out in Piracicaba, SP, Brazil, with data collected during 2003 - 2005.