Source apportionment

In this study, we employ both numerical and experimental methodologies to investigate the spatially and seasonally varying wind-wave features in the Persian Gulf and near Qatar due to the seasonal shamal. We perform a multi-level nested long-term wave hindcast using the SWAN wave model and five years of wind data from COAMPS (2004-2008), with emphasis on the area near Doha Port. A weather station, a stack of anemometers, and two video cameras are installed at Doha Port and will measure wind velocity profiles and wave kinematics/dynamics. These will be ...

This article addresses inequities in the apportionment of losses that arise when traditional rules of consumer finance are applied to enforce payment obligations that accrue during and after catastrophes. Disasters lead inevitably to job losses, property destruction, inhibited access to homes and workplaces, and problems with debt repayment. In the wake of such devastation, fees and interest charges mount, and payment defaults increase. The author argues that hardships and social distress can be mitigated, and losses more equitably allocated, by mandating the inclusion of a force majeure provision in consumer agreements. TABLE OF CONTENTS 1. INTRODUCTION: THE IMPACT OF DISASTERS .

Several priority environmental mutagens and carcinogenic compounds were investigated in Ahwaz metropolis soil to estimate the extent of contamination and the risk they pose to human health. This included determination of total petroleum hydrocarbons (TPHs) and polycyclic aromatic hydrocarbons (PAHs) in 58 and 92 industrial soil samples, respectively using gas chromatography/mass spectrometry (GC/MS). The results indicate that total TPHs range between 1.2 and 11000 mg kg -1 , with a mean of 999 mg kg -1 , while total PAHs concentration vary between 6 and 47103 µg kg -1 , with a mean of 1241 µg kg -1 . The mean value of total PAHs in Ahwaz soil is much higher than many industrial soils around the world. The PAHs abundance in the soil samples based on the number of hydrocarbon rings was found in the following order: 4, 3 2, 5 and 6 ring hydrocarbons. Also, diagnostic ratios indicate that both pyrogenic and petrogenic compounds constitute the sources of these organic pollutants. The incremental lifetime cancer risk resulting from contact with soil PAHs for children and adults is extreme at the industrial sites, however the risk via inhalation is lower compared with other pathways. The findings of this study provide valuable information about the distribution of harmful organic pollutants in the soil environment.

Analysis of the stable carbon isotope 13 C in organic carbon (OC) can give insight into sources and atmospheric processing of carbonaceous aerosols, provided the 13 C source signatures are known. However, only few data on 13 C signatures of OC emitted by common sources of carbonaceous aerosol are available in Europe. We present and evaluate an improved version of a measurement method to obtain δ 13 C signatures on organic aerosols desorbed from filter samples at three different desorption temperatures (200 � C, 350 � C and 650 � C) and apply it in a source study. With our calibration approach, the reproducibility of a L-Valine reference material desorbed at a single temperature step of 650 � C shows a standard deviation of 0.19‰ over a period of more than one year. The average δ 13 C value for this reference material over 248 measurements is À 24.10‰, which shows only a slight bias to the nominal value of À 24.03‰. Repeated analysis of ambient filter samples desorbed at three temperature steps show typical standard deviations of about 0.3‰ for all temperature steps (200 � C, 350 � C and 650 � C). Isotopic fractionation due to partial thermal desorption during the individual temperature steps was tested on single compound reference materials. It showed significant isotopic fractionation only at temperature steps, in which a very minor fraction of the compound was desorbed. Possible isotope effects caused by charring of organic material were investigated and found to be not significant. The thermal desorption method was applied to various source filter samples from the region of Naples, Italy. We analyzed two different biomass burning sources, exhaust from a city bus and traffic emissions collected in a tunnel and compared these to ambient filter samples from the same region. δ 13 C signatures of the total OC show values in a narrow range of about À 28‰ to À 26‰ for all sources, which does not allow a source apportionment only based on 13 C. Nevertheless, the results add information to a source inventory of δ 13 C, where information of 13 C in organic aerosol from specific emission sources are rare. City bus emissions show little variation of δ 13 C over the temperature steps, whereas biomass burning aerosol is enriched in 13 C for OC desorbed at 650 � C.

This publication is a Technical report by the Joint Research Centre (JRC), the European Commission's science and knowledge service. It aims to provide evidence-based scientific support to the European policymaking process. The scientific output expressed does not imply a policy position of the European Commission. Neither the European Commission nor any person acting on behalf of the Commission is responsible for the use that might be made of this publication.

In this study, the performance of two types of source apportionment models was evaluated by assessing the results provided by 40 different groups in the framework of an intercomparison organised by FAIRMODE WG3 (Forum for air quality modelling in Europe, Working Group 3). The evaluation was based on two performance indicators: z-scores and the root mean square error weighted by the reference uncertainty (RMSE u ), with preestablished acceptability criteria. By involving models based on completely different and independent input data, such as receptor models (RMs) and chemical transport models (CTMs), the intercomparison provided a unique opportunity for their cross-validation. In addition, comparing the CTM chemical profiles with those measured directly at the source contributed to corroborate the consistency of the tested model results. The most commonly used RM was the US EPA-PMF version 5. RMs showed very good performance for the overall dataset (91% of z-scores accepted) while more difficulties were observed with the source contribution time series (72% of RMSE u accepted). Industrial activities proved to be the most difficult sources to be quantified by RMs, with high variability in the estimated contributions. In the CTMs, the sum of computed source contributions was lower than the measured gravimetric PM 10 mass concentrations. The performance tests pointed out the differences between the two CTM approaches used for source apportionment in this study: brute force (or emission reduction impact) and tagged species methods. The sources meeting the z-score and RMSE u acceptability criteria tests were 50% and 86%, respectively. The CTM source contributions to PM 10 were in the majority of cases lower than the RM averages for the corresponding source. The CTMs and RMs source contributions for the overall dataset were more comparable (83% of the z-scores accepted) than their time series (successful RMSE u in the range 25% -34%). The comparability between CTMs and RMs varied depending on the source: traffic/exhaust and industry were the source categories with the best results in the RMSE u tests while the most critical ones were soil dust and road dust. The differences between RMs and CTMs source reconstructions confirmed the importance of cross validating the results of these two families of models.

Trace metal contamination prevails in various compartments of the urban environment. Understanding the roles of various anthropogenic sources in urban trace metal contamination is critical for pollution control and city development. In this study, the source contribution from various contamination sources to trace metal contamination (e.g., Cu, Pb, Zn, Co, Cr and Ni) in different environmental compartments in a typical megacity, Guangzhou, southern China, was investigated using the receptor model (Absolute Principal Component Scores-Multiple Linear Regression, APCS-MLR) coupled with the Kriging technique. Lead isotopic data and APCS-MLR analysis identified industrial and traffic emissions as the major sources of trace metals in surface soil, road dust, and foliar dust in Guangzhou. Lead isotopic compositions of road dust and foliar dust exhibited similar ranges, implying their similar sources and potential metal exchange between them. Re-suspended soil contributed to 0-38% and 25-58% of the trace metals in the road dust and foliar dust, respectively, indicating the transport of the different terrestrial dust. Spatial distribution patterns implied that Cu in the road dust was a good indicator of traffic contamination, particularly with traffic volume and vehicle speed. Lead and Zn in foliar dust indicated mainly industrial contamination, which decreased from the emission source (e.g., a power plant and steel factory) to the surrounding environment. The spatial influence of industry and traffic on the contamination status of road dust/foliar dust was successfully separated from that of other anthropogenic sources. This study demonstrated that anthropogenic inputs of trace metals in various environmental compartments (e.g., urban soil, road dust, and foliar dust) can be evaluated using a combined APCS-MLR receptor model and geostatistical analysis at a megacity scale. The coupled use of APCS-MLR analysis, geostatistics, and Pb isotopes successfully deciphered the spatial influence of the contamination sources in the urban environment matrix, providing some important information for further land remediation and health risk assessment.

Trace metal contamination prevails in various compartments of the urban environment. Understanding the roles of various anthropogenic sources in urban trace metal contamination is critical for pollution control and city development. In this study, the source contribution from various contamination sources to trace metal contamination (e.g., Cu, Pb, Zn, Co, Cr and Ni) in different environmental compartments in a typical megacity, Guangzhou, southern China, was investigated using the receptor model (Absolute Principal Component Scores-Multiple Linear Regression, APCS-MLR) coupled with the Kriging technique. Lead isotopic data and APCS-MLR analysis identified industrial and traffic emissions as the major sources of trace metals in surface soil, road dust, and foliar dust in Guangzhou. Lead isotopic compositions of road dust and foliar dust exhibited similar ranges, implying their similar sources and potential metal exchange between them. Re-suspended soil contributed to 0-38% and 25-58% of the trace metals in the road dust and foliar dust, respectively, indicating the transport of the different terrestrial dust. Spatial distribution patterns implied that Cu in the road dust was a good indicator of traffic contamination, particularly with traffic volume and vehicle speed. Lead and Zn in foliar dust indicated mainly industrial contamination, which decreased from the emission source (e.g., a power plant and steel factory) to the surrounding environment. The spatial influence of industry and traffic on the contamination status of road dust/foliar dust was successfully separated from that of other anthropogenic sources. This study demonstrated that anthropogenic inputs of trace metals in various environmental compartments (e.g., urban soil, road dust, and foliar dust) can be evaluated using a combined APCS-MLR receptor model and geostatistical analysis at a megacity scale. The coupled use of APCS-MLR analysis, geostatistics, and Pb isotopes successfully deciphered the spatial influence of the contamination sources in the urban environment matrix, providing some important information for further land remediation and health risk assessment.

Rapid urban and industrial development has resulted in severe air-pollution problems in developing countries such as China, especially in highly industrialized and populous urban clusters. Dissecting the complex mixtures of airborne particulate matter (PM) has been a key scientific focus in the last two decades, leading to significant advances in understanding physicochemical compositions for comprehensive source apportionment. However, identifying causative components with an attributable link to population-based health outcomes remains a huge challenge. The microbiome, an integral dimension of the PM mixture, is an unexplored frontier in terms of identities and functions in atmospheric processes and human health. In this review, we identify the major gaps in addressing these issues, and recommend a holistic framework for evaluating the sources, processes and impacts of atmospheric PM pollution. Such an approach and the knowledge generated will facilitate the formulation of regulat...

Global monitoring of Persistent Organic Pollutants (POPs) has allowed the knowledge of levels and distribution around the world as well as the understanding of its transport through the atmosphere. However, there are still some gaps in this regard, especially in some locations, as the case of Great Mendoza, a medium-sized urban area located in the center-west of Argentina. In this work, the WRF/ CALMET/CALPUFF modeling system was used to estimate airborne levels of four families of POPs (PCBs, PBDEs, DDTs and HCB) in the study area. The model was validated from measured data obtained from eleven sites using passive air samplers with polyurethane foam disks (PUFs), subsequently analyzed by GC-ECNI/MS. Considering both sets of data, measured and simulated airborne concentrations, five statistical performance metrics were calculated for each family of POP [Mean bias error, (MBE), Fractional Bias (FB), Normalized Mean Square Error (NMSE), Factor of two (Fa2) and Pearson correlation coefficient (r)]. Results exhibited a good agreement between modeled and measured data, showing that WRF/ CALMET/CALPUFF modeling system predicts POPs airborne concentrations with reasonable accuracy at a local scale. Model output was used to examine the relative source contribution to ground-level concentrations and to assess the spatial variability of the studied POPs in the study area. Source apportionment showed the prevalence of emissions from open burning of municipal solid waste (ranging from 9% to 90%) on the simulated atmospheric concentrations. HCB presented the lowest mean contribution from this activity (37%) but the highest variability (SD ¼ 20%), followed by PCBs (69 ± 9%), and PBDEs (84 ± 4%). The spatial pattern obtained from simulations exhibited that both, lowest and highest levels predicted by the model, occurred in areas where no samples were taken, suggesting that the real gradient in the POPs air concentrations would be much greater than those reflected by measured data. This work highlights the usefulness of the implementation of an atmospheric dispersion model, not only in the study of air quality and exposure levels but also as a tool for the proper design of monitoring networks, taking into account the time and cost that sampling campaigns take, and the conclusions that are intended to be made from the analysis of the obtained data.

The potential benefits of combining the speciated PM 2.5 and VOCs data in source apportionment analysis for identification of additional sources remain unclear. We analyzed the speciated PM 2.5 and VOCs data collected at the Beacon Hill in Seattle, WA between 2000 and 2004 with the Multilinear Engine (ME-2) to quantify source contributions to the mixture of hazardous air pollutants (HAPs). We used the 'missing mass', defined as the concentration of the measured total particle mass minus the sum of all analyzed species, as an additional variable and implemented an auxiliary equation to constrain the sum of all species mass fractions to be 100%. Regardless of whether the above constraint was implemented and/or the additional VOCs data were included with the PM 2.5 data, the models identified that wood burning (24%-31%), secondary sulfate (20%-24%) and secondary nitrate (15%-20%) were the main contributors to PM 2.5 . Using only PM 2.5 data, the model distinguished two diesel features with the 100% constraint, but identified only one diesel feature without the constraint. When both PM 2.5 and VOCs data were used, one additional feature was identified as the major contributor (26%) to total VOC mass. Adding VOCs data to the speciated PM 2.5 data in source apportionment modeling resulted in more accurate source contribution estimates for combustion related sources as evidenced by the less 'missing mass' percentage in PM 2.5 . Using the source contribution estimates, we evaluated the validity of using black carbon (BC) as a surrogate for diesel exhaust. We found that BC measured with an aethalometer at 370 nm and 880 nm had reasonable correlations with the estimated concentrations of diesel particulate matters (r N 0.7), as well as with the estimated concentrations of wood burning particles during the heating seasons (r = 0.56-0.66). This indicates that the BC is not a unique tracer for either source. The difference in BC between 370 and 880 nm, however, correlated well exclusively with the estimated wood smoke source (r = 0.59) and may be used to separate wood smoke from diesel exhaust. Thus, when multiple BC related sources exist in the same monitoring environment, additional data processing or modeling of the BC measurements is needed before these measurements could be used to represent the diesel exhaust.

The resources of the IAEA continue to be challenged by the rapid, worldwide expansion of nuclear energy production. Gaseous centrifuge enrichment plants (GCEPs) represent an especially formidable dilemma to the application of safeguard measures, as the size and enrichment capacity of GCEPs continue to escalate. During the early part of the 1990's, the IAEA began to lay the foundation to

Source apportionment was applied for 15 sites from 5 cities in Europe. • PMF harmonized application was based on common sampling and analysis protocol. • Traffic and biomass burning were the major control-demanding sources. • The homogeneity of PM 2.5 source chemical profiles was examined.

This publication is a Technical report by the Joint Research Centre (JRC), the European Commission's science and knowledge service. It aims to provide evidence-based scientific support to the European policymaking process. The scientific output expressed does not imply a policy position of the European Commission. Neither the European Commission nor any person acting on behalf of the Commission is responsible for the use that might be made of this publication.

Dispersion models based on emission inventories and meteorological fields are the primary tool of control agencies to support air quality assessment and source apportionment in complex industrial areas. In this work, a modelling system has been applied to estimate the annual contribution to the total concentrations of different pollutant sources in Taranto, one of the most industrialized areas in Italy, where typical urban emissions are superimposed on industrial ones located in proximity of the city boundary. Main industrial activities consist of an integrated steel plant (one of the largest in Europe) and an oil refinery, together with other smaller industrial facilities which use the Taranto harbour to unload primary goods and to deliver final products. Modelling system includes the meteorological models SWIFT-SURFPRO and the Lagrangian particle dispersion model SPRAY. The air emissions inventory is partially established using local activity indicators and emission factors. The resolution level of the data is the municipality. In particular, in this study industrial sources (point sources and fugitive), traffic, domestic heating and harbour emissions have been taken into account. The meteorology in the studied area was reconstructed by the SWIFT model from the tridimensional meteorological products supplied, for the year 2007, by the national MINNI project. The annual simulation led to the identification of the main emitting sources and to the source-apportionment of primary pollutants at selected receptor sites, belonging to the air quality monitoring network. Industrial activities were found to be the principal contributor to SO2 emissions. Industry and traffic emissions were, for the most part, responsible for NOx simulated concentrations, while primary PM10 and PM2.5 simulated concentrations appeared to be linked to industrial emissions. Finally, in order to demonstrate the level of representativeness of the system used in this study, the model predictions were compared with measured air quality data.

This review covers the literature from late 1978 to October 1980. A major source of information was Chemical Abstracts Selects: Pollution Monitoring. In addition, journals in the air pollution and analytical chemistry fields were surveyed. The authors also selected several key proceedings and books for inclusion. Many contract reports and articles not readily available were not included. The organization consists of two major divisions: gaseous methods, which have single letter designations after reference numbers, and aerosol and particulate methods, which have two letter designations after the reference numbers. Within these two categories, reviews were first organized by compound and then by technique. It was not possible to have subdivisions for every compound and only the most important species were discussed by techniques used for their analysis. This somewhat arbitrary division was not mutually exclusive; therefore, material on sulfur, for example, a pears in several sections in GASES, in Sulfur Speciation, anfin several of the technique sections in AEROSOLS. The major divisions discussed above are followed by Table which contains some of the recent reports from the Quality Assurance Division/Environmental Monitoring and Surveillance Laboratory of the Environmental Protection Agency. The complete EPA requirements associated with the provisions of the Clean Air Act may be found in the Code of Federal Regulations (CFR) under Title 40 Protection of the Environment. Chapter 1 is on the Environmental Protection Agency. This chapter has several divisions entitled "Parts". Parts 50-59 contain information about standards, state implementation plans, ambient air monitoring, reference and equivalent methods, and ambient air quality surveillance. Parts 60-80 are concerned with stationary sources and parts 85-87, mobile sources. Extensive additions were promulated on May 10,1979 creating a new Part 58-Ambient Air Quality Surveillance, which delineates criteria for quality assurance, monitoring methods, siting and operating schedules for reporting ambient air quality data, and information. Title 40 is undated as of Jul 1 of each year by the U S . Government Printing Office a n l e a c h annual issue contains all new information published in the Federal Register during the previous 12-month eriod in addition to the existing permanent rules of the EPW. nitrogen dioxide (NO,), and sulfur dioxide (SOz) have been revised by the U.S. Environmental Protection Agency. The ozone document has been issued (1A) and the NO2 document and the SO2 and particulate matter document are currently in draft form and are expected to be finalized within the next year. These documents include chapters on analytical methodology. Books also included information on air pollution analytical methodology (2A-5A). Proceedings of several symposia included information on monitoring including NO2 (6A), effects of vegetation (7A), and background monitoring @A). Reviews included general reviews (9A-I1 A), nitrogen dioxide methods (12A-I4A), organic and carcinogenic materials methods (15A-17A), and remote sensing and monitoring (MA, 19A). Calibration Methods. An evaluation of the stability of sub-ppm concentrations of SOz,.NOz, and NO in A1 and stainless steel compressed gas cylinders ( I B ) showed that a reasonable de ee of stability could be obtained for short term use (2 monthx All of the samples, however, were considered unstable over periods greater than 3 months. The use of permeation tubes to calibrate flame photometric detectors was described by Lewis et al. (2B). The generation

Air pollution with suspended dust is a major problem not only for large cities and urbanindustrial agglomerations but also for areas without industrial plants. Specific areas include the Miechów district are located in the northern part of the Małopolskie voivodeship. The main source of dust air pollutants in the studied area are mainly anthropogenic emissions from the municipal and housing sector and also from public transport. The aim of the study was to assess air pollution with PM10 suspended dust in the season of the calendar year in the Miechów district, with reference to air quality standards applicable in Poland and in the European Union.

Air pollution with suspended dust is a major problem not only for large cities and urbanindustrial agglomerations but also for areas without industrial plants. Specific areas include the Miechów district are located in the northern part of the Małopolskie voivodeship. The main source of dust air pollutants in the studied area are mainly anthropogenic emissions from the municipal and housing sector and also from public transport. The aim of the study was to assess air pollution with PM10 suspended dust in the season of the calendar year in the Miechów district, with reference to air quality standards applicable in Poland and in the European Union.

The link between fine aerosol optical properties and their chemical composition is not yet well understood, and was investigated using long-term in situ observations performed at the "ATmospheric Observations in liLLe" platform from 2016 to 2020 using a combination of aerosol mass spectrometer, aethalometer, and nephelometer. Highly absorbing aerosols and a marked seasonality of the mass contribution of ammonium nitrate (AN) in spring were observed. We evidence that AN (35%) and carbonaceous aerosols (51%) are predominant regarding light extinction at 525 nm. Besides, a novel approach combining these in situ measurements to backtrajectories and emission inventories identifies a Brown Carbon (BrC) decrease within 24 hours after emission even during wintertime, pointing at a likely systematic underestimation of the contribution of residential heating (identified by the presence of BrC) to the aerosol absorption in the region.

Organic pollutants from ship exhaust have significant health and air quality impact in coastal areas; their profiles are also in urgent need. Studies on organic pollutants from ships are still rare, especially in China. Therefore, 21 PAHs and 29 n-alkanes in PM emitted from 15 ships with different types and fuels under different operating modes in China were tested in this study. The results showed that: (1) Identified organic matters accounted for 0.15%-23.3% of PM. Fuel-based emission factors (EFs) for ∑16PAHs ranged from 0.095 to 5.80 mg (kg fuel) -1 , with low-engine-power fishing boats and heavy fuel oil (HFO) training ship had higher values compared with light diesel vessels. EFs for ∑n-alkanes ranged from 5.22 to 1589 mg (kg fuel) -1 , with low-engine-power fishing boats had higher values compared with other vessels. (2) The dominant PAHs were medium molecular weight components of Pyr, Flua, Phe, and Chr. N-alkanes from C15 to C33 accounted for more than 97% of the total nalkanes. (3) Ratios of typical PAHs and n-alkanes parameters in this study showed typical diagnostic characteristics of oil combustion source. Profiles and diagnostic characteristics of PAHs together with n-alkanes could

PM 1 (particles having aerodynamic diameter < 1.0 µm) concentrations were measured at a sampling site inside the Indian Institute of Technology (IIT) Kanpur campus for 11 months from July, 2008-May, 2009. The sampling was carried out for all the major seasons of India and a total of 90 samples were collected. The chemical speciation data in terms of element and anion concentrations of all the collected samples were closely studied for any seasonal phenomena and different source contributions to PM 1 mass. Average PM 1 concentration was found to be highest (199 µg/m 3 ) during winter and lowest (31 µg/m 3 ) during monsoon season. Concentrations of different elements and anions also followed similar trend as PM 1 concentration. Nitrate and sulfate were the two most predominant anionic species contributing to almost 80%-90% of total anionic concentrations. Crustal elements (Ca, Mg, and Fe) were the main contributors within the total elemental concentrations. Overall, it was found that anions contributed up to 35% of the total PM 1 mass. Factor Analysis of chemical speciation data and UNMIX (Version 6) revealed that secondary sources and vehicular emissions were the two main sources contributing to PM 1 mass with minor contributions from paved road dust and coal combustion sources.

Identifying the particulate matter (PM) sources is an essential step to assess PM effects on human health and understand PM’s behavior in a specific environment. Information about the composition of the organic or/and inorganic fraction of PM is usually used for source apportionment studies. In this study that took place in Dakar, Senegal, the identification of the sources of two PM fractions was performed by utilizing data on the elemental composition and elemental carbon content. Four PM sources were identified using positive matrix factorization (PMF): Industrial emissions, mineral dust, traffic emissions, and sea salt/secondary sulfates. To assess the effect of PM on human health the air quality index (AQI) was estimated. The highest values of AQI are approximately 497 and 488, in Yoff and Hlm, respectively. The spatial location of the sources was investigated using potential source contribution function (PSCF). PSCF plots revealed the high effect of transported dust from the de...

This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change the allocation of real production factors and/or manipulate the FA factor through tax avoidance strategies. Analyzing FA tax effects of the German local business tax with payroll expense as the exclusive FA factor, we find empirical evidence consistent with both hypotheses. Regarding the allocation of production factors, we observe significant tax effects on labor input at the intensive margin but not on labor input at the extensive margin. In addition, we find evidence of an indirect FA spillover effect on capital investment. Our findings on tax avoidance proxies are consistent with tax-induced manipulations of payroll expense as FA factor in order to save tax payments.

This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, the profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change the allocation of real production factors and/or manipulate the FA factor through tax avoidance strategies. Analysing FA tax effects of the German local business tax with payroll expense as the exclusive FA factor, we find empirical evidence consistent with both hypotheses. Regarding the allocation of production factors, we observe significant tax effects on labour input at the intensive margin but not on labour input at the extensive margin. In addition, we find evidence of an indirect FA spillover effect on capital investment. Our findings on tax avoidance proxies are consistent with tax-induced manipulations of payroll expense as an FA factor to save tax payments

This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, the profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change the allocation of real production factors and/or manipulate the FA factor through tax avoidance strategies. Analysing FA tax effects of the German local business tax with payroll expense as the exclusive FA factor, we find empirical evidence consistent with both hypotheses. Regarding the allocation of production factors, we observe significant tax effects on labour input at the intensive margin but not on labour input at the extensive margin. In addition, we find evidence of an indirect FA spillover effect on capital investment. Our findings on tax avoidance proxies are consistent with tax-induced manipulations of payroll expense as an FA factor to save tax payments.

This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change the allocation of real production factors and/or manipulate the FA factor through tax avoidance strategies. Analyzing FA tax effects of the German local business tax with payroll expense as the exclusive FA factor, we find empirical evidence consistent with both hypotheses. Regarding the allocation of production factors, we observe significant tax effects on labor input at the intensive margin but not on labor input at the extensive margin. In addition, we find evidence of an indirect FA spillover effect on capital investment. Our findings on tax avoidance proxies are consistent with tax- induced manipulations of payroll expense as FA factor in order to save tax payments.

Vehicle non-exhaust emissions are a major component of particle matter, including the direct wear of tires, brakes, road, and the resuspension of deposited particles. It is suggested that resuspended PM (RPM) emissions can be at the same magnitude or even larger than combustion emissions in urban centers. Factors affecting RPM can be included in four categories: road characteristics, traffic condition, land use, and meteorology. In order to study and evaluate these influencing factors, road dust less than 10 micrometers (RD10) was collected in 41 sites across Bogotá. The sampling points had diverse characteristics. RD10 levels varied between 1.0 and 45.8 mg/m 2 with an average of 8.9 ± 8.4 mg/m 2 . Lower RD10 values were observed when vegetation density was high, pavement condition good, driving speeds fast and construction activities absent. On the contrary, RD10 increased under heavy-duty traffic influence and dry conditions. Among dust mitigation measures, management of land-use variables could be as important as traffic control and road maintenance.Implications: This study documented for the first time in Latin America dust loadings less than 10 micrometers, information that can be used to estimate resuspended particle matter emissions in the region. The influence of meteorology, traffic characteristics, road condition, and land-use variables was analyzed and quantified. The management of land-use variables could be as important as traffic control and road maintenance for road dust mitigation. Further research interests are discussed.

Underground subways transport large numbers of citizens in big cities, which must breathe air with limited ventilation. These atmospheric conditions may enhance the concentration of air pollutants from both outdoor and indoor air. The influence of ventilation conditions and maintenance activities on the concentrations of air pollutants have been studied. Particulate matter with aerodynamic diameter smaller than 2.5 μm (PM) in indoor air was sampled in ten platforms of nine subway stations of the metropolitan area of Barcelona in 2015 and 2016. These particles were analyzed for polycyclic aromatic hydrocarbons (PAH) and organic tracer compounds. The concentrations of PAH were in the range of the street air levels with higher PAH values in the colder period. No influence of nighttime maintenance activities was observed on the platform air quality during daytime. Source apportionment analysis using the concentrations of hopanes, nicotine and levoglucosan as molecular tracer compounds s...

In this study, we analyzed the sources of ambient PM inorganic and organic components near a cement plant using fossil fuels as well as alternative fuels, such as sewage sludge and biomass. Source apportionment methodologies, i.e., principal component analysis (PCA) and multivariate curve resolution by alternating least squares (MCR-ALS), and carbon isotope analysis (δ 13 C) were used to determine the potential sources and their contributions. Four sources of PM 10 main tracer compounds constituents were identified: marine and secondary inorganic aerosol, cement plant/industrial, traffic and crustal. The contributions of those sources varied significantly depending on the period of the year. However, the inorganic tracer PM species in the area were mainly released by combustion sources, namely traffic and the activity of the cement plant, especially in winter months. The analyses of tracer organic compounds also indicated combustion sources, i.e., biomass burning and fossil fuel combustion, as the predominant contributors to ambient air PM (62, 59 and 69%, in PM 10 , PM 2.5 and PM 1, respectively). Organic dust was a significant source of PM 10 (33%) while its contribution was found to be minor in the finest fractions (9 and 2% in PM 2.5 and PM 1 , respectively). Results of δ 13 C corroborated a significant contribution of combustion sources, traffic or biomass fuel as well as a higher influence of mineral (calcite) powder in larger particles.

This study aims to investigate, for the first time in Algeria, the atmospheric black carbon (BC) concentrations over one year measured at the Scientific Observatory of Algiers and to compare their concentration levels with other Mediterranean cities (i.e., Athens and Crete). The diurnal cycles as well as seasonal variations of BC concentrations were evaluated and attributed to their emission sources (fossil fuel: BCff and wood burning: BCwb). The annual mean concentrations of BC, BCff and BCwb were 1.113±2.030, 1.064±2.002 and 0.049±0.262 µgm-3, respectively. The highest seasonal mean concentrations were recorded in summer and autumn with 1.283±1.346 and 1.209±1.149 µgm-3 for BC and 1.217±1.431 and 1.177±1.151 µgm-3 for BCff, respectively. However, the lowest mean concentrations were recorded in winter and spring with 1.023±1.189 and 0.966±0.964 µgm-3 for BC and 0.933±1.177 and 0.956±0.874 µgm-3 for BCff, respectively. For BCwb, the highest mean concentrations were reached in winter...

Climate change and air pollution have important societal consequences, especially in emerging economies, wherein transitions from polluting technologies to cleaner alternatives coincide with high population vulnerability to environmental threats. India is home to a fifth of the world’s population and a gamut of human activities, employing a far ranging spectrum of technologies and fuels, with consequent emissions. Atmospheric fine particles or aerosols in the region predominate in carbonaceous constituents and dust. Multi-institutional studies in the region have earlier focused on natural and anthropogenic climate forcing by aerosols and feedbacks on regional and global climate. Important gaps remain in understanding human activities influencing emissions, emission aerosol properties, and regional atmospheric processes, specifically those related to carbonaceous aerosol impacts on climate and air quality. With an aim to address these gaps, the COALESCE (Carbonaceous Aerosol Emission...

Identifying the particulate matter (PM) sources is an essential step to assess PM effects on human health and understand PM’s behavior in a specific environment. Information about the composition of the organic or/and inorganic fraction of PM is usually used for source apportionment studies. In this study that took place in Dakar, Senegal, the identification of the sources of two PM fractions was performed by utilizing data on the elemental composition and elemental carbon content. Four PM sources were identified using positive matrix factorization (PMF): Industrial emissions, mineral dust, traffic emissions, and sea salt/secondary sulfates. To assess the effect of PM on human health the air quality index (AQI) was estimated. The highest values of AQI are approximately 497 and 488, in Yoff and Hlm, respectively. The spatial location of the sources was investigated using potential source contribution function (PSCF). PSCF plots revealed the high effect of transported dust from the de...

The origin of sedimentary organic matter and the influence of microbial reworking in the Hauraki Gulf, New Zealand, were determined using the stable carbon isotopic compositions of sedimentary D-and L-amino acids. Core top sediments from three offshore and five inner Gulf sites were collected using a multi-corer. After correction for microbial alteration of original source materials, source apportionment of L-amino acids indicated that the organic matter at the outer Gulf sites was predominantly derived from a marine source, whereas the inner Gulf sites reflected a terrestrial source. The isotopic compositions of D-amino acids were consistent with preferential microbial utilization of marine organic matter in the outer Gulf and preferential utilization of terrestrial material in the inner Gulf. Microbial reworking was most prevalent at the outer Gulf sites where up to 58% of the total hydrolyzable amino acids (THAA) were derived from microbial synthesis. Although the inner Gulf sites contained relatively less reworked material, the microbial contribution to the THAA pool ranged from 40 to 50%. This study showed that the sediment carbon dynamics in the Hauraki Gulf are complex as microbial reworking influences the isotopic compositions of the sedimentary organic matter throughout the Hauraki Gulf.

X-ray fluorescence spectrometry (x.r.f.) can be done through excitation with synchrotron radiation. This permits multi-element determinations in the trace region with improved detection limits compared to conventional x.r.f. Detection limits are evaluated and compared with theoretically calculated values. For a beam diameter of 0.5 mm and a sample of 1 mg cm", absolute detection limits are between 0.1 and 0.4 pg. The dependence of the detection limit on the atomic number is reduced, when white synchrotron radiation is used for excitation instead of monochromatic radiation. The optimum of the limit of detection on the Z-scale can be shifted to higher atomic numbers and improved through filtration of the primary radiation by aluminium absorbers. Preparation of samples on different polymeric films is discussed in relation to blank values.

The depth and reliability of archaeological and environmental information on ages, sources and pathways of carbon are being greatly enhanced through a new synergism between advances in "micro 14C dating" and advances in micro-organic analytical chemistry and individual particle characterization. Recent activities at the National Institute of Standards and Technology (NIST, formerly NBS) involving this linkage include dating individual amino acids isolated from bone collagen and the apportionment or tracing of individual carbon com- pounds derived from anthropogenic sources. Important knowledge has been gained through "direct" (sequential) and "indirect" (parallel) links between microchemistry and 14C measure- ment. The former is illustrated by 14C measurements on specific amino acids and on the polycyclic aromatic hydrocarbon (PAH) class of compounds. Isolation of the respective molecular fractions from far greater quantities of extraneous carbon held the key to valid dating and source apportionment respectively. Parallel data on 14C and molecular patterns promises new knowledge about the identity of sources of environmental carbon at the nanogram level through multivariate techniques such as principal component analysis and mul- tiple linear regression. Examples are given for atmospheric particulate carbon, using PAM molecular patterns and laser microprobe mass spectral patterns.

Refractory black carbon (rBC) aerosols play an important role in air quality and climate change, yet highly time-resolved and detailed investigations on the physicochemical properties of rBC and its associated coating are still scarce. In this work, we used a laser-only Aerodyne soot particle aerosol mass spectrometer (SP-AMS) to exclusively measure rBC-containing (rBCc) particles, and we compared their properties with those of the total nonrefractory submicron particles (NR-PM 1 ) measured in parallel by a high-resolution AMS (HR-AMS) in Shanghai. Observations showed that, overall, rBC was thickly coated, with an average mass ratio of coating to rBC core (R BC ) of ∼ 5.0 (±1.7). However, the ratio of the mass of the rBC-coating species to the mass of those species in NR-PM 1 was only 19.1 (±4.9) %; sulfate tended to condense preferentially on non-rBC particles, so the ratio of the sulfate on rBC to the NR-PM 1 sulfate was only 7.4 (±2.2) %, while the majority (72.7 ± 21.0 %) of the primary organic aerosols (POA) were associated with rBC. Positive matrix factorization revealed that organics emitted from cooking did not coat rBC, and a portion of the organics that coated rBC was from biomass burning; such organics were unidentifiable in NR-PM 1 . Small rBCc particles were predominantly from traffic, while large-sized ones were often mixed with secondary components and typically had a thick coating. Sulfate and secondary organic aerosol (SOA) species were generated mainly through daytime photochemical oxidation (SOA formation, likely associated with in situ chemical conversion of traffic-related POA to SOA), while nocturnal heterogeneous formation was dominant for nitrate; we also estimated an average time of 5-19 h for those secondary species to coat rBC. During a short period that was affected by ship emissions, particles were characterized as having a high vanadium concentration (on average 6.3 ± 3.1 ng m -3 ) and a mean vanadium/nickel mass ratio of 2.0 (±0.6). Furthermore, the size-resolved hygroscopicity parameter (κ rBCc ) of rBCc particles was obtained based on their full chemical characterization, and was parameterized as κ rBCc (x) = 0.29-0.14 × exp(-0.006 × x) (where x ranges from 150 to 1000 nm). Under critical supersaturations (SS C ) of 0.1 % and 0.2 %, the D 50 values were 166 (±16) and 110 (±5) nm, respectively, and 16 (±3) % and 59 (±4) %, respectively, of the rBCc particles by number could be activated into cloud condensation nuclei (CCN). Our findings are valuable for advancing the understanding of BC chemistry as well as the effective control of atmospheric BC pollution.

This study present real-time measurements of the chemical composition and particle number size distributions (PNSD) of submicron particulate matter (PM 1 ) in winter at a coastal industrial park in the Yangtze River Delta region of China. Positive matrix factorization (PMF) analysis identified three PNSD factors and three organic aerosol (OA) factors. Contributions and potential source regions of these factors were investigated for four typical periods during the PM 1 formation and dissipation process. Results show that the relative contributions from aged 250 nm-factor, fresh 35 nm-and 80 nm-factors were strongly affected by local fresh emissions and regional new particle formation. The non-refractory PM 1 measured by Aerodyne aerosol chemical speciation monitor is indicative of the chemical composition of aged 250 nm-factor, but not fresh 35 nm-and 80 nm-factors. The contributions of NO 3 -and SO 4 2-to NR-PM 1 were largely dictated by whether the air mass trajectory went over the sea or the continent. NO 3 -was abundant (up to 44% of NR-PM 1 ) in cold and dry continental air masses, while SO 4 2formation (up to 39% of NR-PM 1 ) was preferred in humid and warm marine air masses. Among the three OA source factors, more-oxidized oxygenated OA (MO-OOA) was the most abundant OA factor (44-66% of total OA) throughout the entire field campaign, while an enhanced contribution of 39% from hydrocarbon-like OA (HOA) was observed prior to heavy pollution period. On average, secondary components SO 4 2-, NO 3 -, NH 4 + , MO-OOA and less-oxidized oxygenated OA (LO-OOA) contributed 90 ± 7% of NR-PM 1 , while primary components HOA and Cl -accounted for the remaining 10 ± 7%.

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Eight institutes using 12 different instruments analyzed newly developed multi-element reference materials (RM) for atmospheric particulate matter (PM) measurements. These RM have the potential to fill a gap in the currently available quality assurance resources for element analysis of PM samples such as X-ray fluorescence and inductively-coupled plasma mass spectrometry. This study evaluates the performance of these new RM generated by the University of California, Davis. The methodological challenge was to determine the reference loadings on the RM. Gravimetry is the most robust method to determine the sample deposit mass but cannot be used for these RM because some solution components are volatile and result in unpredictable total mass loadings on the RM. Instead of using gravimetry, a single well-measured element, along with the assumption that the relative mass fractions in the solutions were maintained in the aerosol deposited on the filters, was used to determine the reference loadings on the RM. This assumption appears to be valid for most elements in the solutions; notable exceptions include volatile species such as chlorine and bromine. Results from the 12 different instruments in the inter-laboratory evaluation agreed very well with the reference loadings (adjusted R 2 > 0.9 and slope between 0.7 and 1.3) for 17 of the 28 elements. In many cases, one or two instruments did not meet the performance criteria, which points to individual instrument calibration problems. For the 11 elements that did not perform as well, development work continues, and this intercomparison helped identify and fix a source of contamination in the system used to create the RM.

El Reglamento del Seguro Social aplicable a las empresas de la Construcción en lo referente al cumplimiento de alta de Obra obliga al propietario a generar una alta por cada etapa de construcción y por consiguiente a comprobar los montos de materiales, maquinaria y equipo, así como de mano de obra aplicados en la misma etapa, todo con la finalidad de validar que se cumple 100% con el pago de las cuotas obrero-patronales por parte del patrón, lineamientos que en el caso especifico de las PYMES se vuelve una práctica más compleja, pues los controles que dichas empresas tienen no permiten comprobar los costos por etapas en dos rubros en especial, como son los costos ejercidos de materiales y mano de obra por vivienda, motivo por el cual esta investigación pretende resolver la problemática de generar lineamientos claros para poder cumplir con la comprobación de pago de las cuotas en el rubro de mano de obra cuando se ejerce de manera directa, y a través de la aplicación de entrevistas d...

The objective of this study was to remove systematic bias among fine particulate matter (PM 2.5 ) mass concentration measurements made by different types of samplers used in the Pittsburgh Aerosol Research and Inhalation Epidemiology Study (PARIES). PARIES is a retrospective epidemiology study that aims to provide a comprehensive analysis of the associations between air quality and human health effects in the Pittsburgh, Pennsylvania, region from 1999 to 2008. Calibration was needed in order to minimize the amount of systematic error in PM 2.5 exposure estimation as a result of including data from 97 different PM 2.5 samplers at 47 monitoring sites. Ordinary regression often has been used for calibrating air quality measurements from

Elevated level of brominated-and chlorinated-flame retardants (FRs) have been accounted in ambient air across the globe. Despite what might be expected, restricted information is available on PBDEs and other halogenated FR contained indoor air in whole of Indian sub-continent especially in case of Nepal, sandwiched between two most populous countries i.e. India and China. It was conjectured that the level of halogenated flame retardant (HFRs) in Nepalese air would be high because they have not been liable to control in Nepal; and henceforth there is more plausibility of HFRs to be available in a diverse array of goods and consumer products. This study therefore aims to measure the occurrence, spatial distributions and sources of 15 brominated-and 2 chlorinated-FRs in indoor air from four major cities of Nepal. The overall concentrations of HFRs ranged from 16.1-6750 pg/m 3 (median 334 pg/m 3 ).The total concentrations of novel brominated fire retardants (NBFRs) were 20 and 100 times (13.2-6270 pg/m 3 ) higher than PBDEs (2.2-353 pg/m 3 ) and DPs (0.67-129 pg/m 3 ), respectively indicating much higher usages of NBFRs in Nepal. The level of ∑PBDEs in air is identified with utilization of wide variety of consumers products and building materials containing FRs in Nepalese houses, while higher concentration of BDE-209 were subject to emission from materials containing deca-BDE formulation. Significantly higher concentrations of DBDPE than BDE-209 in air demonstrated a move to more prominent use of DBDPE as alternative to BDE-209.The lower f anti ratios suggests the DP level in this study was essentially affected by the long range atmospheric transport from remote DP source instead of commercial products. The exposure to BDE-47, -99, -153, -209 and HBB via inhalation was 3-4 orders of magnitude lower than corresponding RfD values, suggesting insignificant risk to Nepalese population. However, other modes of human exposure might still be significant in Nepal.

Global economy, increasing population, increasing technological developments increase both product greenness and interest in products. In addition to the fact that the products put on the market by the producers should not harm the safety of life and property of the consumers, being environmentally friendly is a criterion that has attracted attention especially in recent years. In our study, an important decision of the German Federal Supreme Court will be analysed. The subject of this decision is the liability of the manufacturer and the secondary burden of proof. In terms of the evaluation of the decision, the liability of the manufacturer will be analysed in German Law, English Law, French Law, Swiss Law and Turkish Law. The legal basis, conditions and scope of the manufacturer's product monitoring obligation will be explained. The beginning and the result of the manufacturer's liability will be discussed in the study and the deficiencies in the field of law will be tried to be solved by making an evaluation within the framework of the decision of the German Federal Court.