In this study, atmospheric levels and sources of VOCs at Aliaga industrial area was investigated. For this, VOC concentrations were measured at two monitoring stations through winter and summer campaigns in 2005 and 2006. Sampling stations were located in downtown Aliaga and downwind of industrial facilities, approximately 500 m to the south east of Horozgedigi village. After the summer sampling, another temporary station was installed in between PETKIM and T&Uuml / PRAS, named as T&Uuml / PRAS Station to generate T&Uuml / PRAS and PETKIM profiles. More than 50 species were measured in all stations. In all stations, toluene has the highest contribution to total VOC concentration. Toluene is followed by m,p-xylene and benzene. While higher concentrations of traffic related VOCs were measured at Aliaga station, VOCs from industrial solvents and industrial processes were higher at Horozgedigi station. The concentration levels in Aliaga and Horozgedigi are found to be comparable to the other industrial regions reported in the literature. Investigation of episodes, diurnal variations of VOCs and meteorological parameters showed that PETKIM and T&Uuml / PRAS emissions affect the concentrations levels at Horozgedigi and Aliaga stations. Source profiles of PETKIM and T&Uuml / PRAS are determined by using the T&Uuml / PRAS station data set. 2-methyl-hexane, benzene and 2,2,3-tri-methyl-butane+2,3-di-methyl-pentane are found to be good markers of PETKIM emissions. Ten different VOC sources were identified in the region. These were gasoline exhaust, diesel exhaust, natural gas use, gasoline evaporation, industrial emissions-1, natural gas construction, non-industrial solvent use, industrial emissions-2, PETKIM emissions, and mixed emissions from PETKIM and shipbreaking facilities.

In recent years, the air quality of Kinmen-Xiamen region has deteriorated gradually, and PM10 was always the worst air quality indicator. Particularly, high PM10 concentration has been observed in spring and winter. The objective of this study was to characterize the chemical properties of atmospheric aerosol particles sampled at Xiamen Bay located at the west coast of Taiwan Strait by sampling atmospheric particles and using chemical mass balance (CMB) receptor model for source apportionment, which indicated the difference of background and episode periods. Furthermore, this study applied HYSPLIT model to figure out the transportation routes of polluted air mass by backward trajectory. Seven particulate matter (PM) sampling sites at Xiamen Bay, three sites at Kinmen Island and four sites at metro Xiamen, were selected for this particular study. Particulate matter sampling included regular and intensive sampling. Intensive sampling was conducted to collect PM2.5 and PM2.5-10 with dichotomous samplers in the spring and winter of 2008 and 2009, while regular sampling was conducted to collect PM10 with high-volume samplers twice a month since March 2008. Results from PM sampling indicated that atmospheric particles had a tendency to accumulate in Xiamen Bay all year round, particularly in spring and winter. Five sampling sites inside the Xiamen Bay had relatively higher PM concentration than two sampling sites outside the Xiamen Bay. It suggested that local emission at the Xiamen Bay was superior to long-range transportation from the Northeastern Monson. A superimposition phenomenon was regularly observed during the episodes at Xiamen Bay. The most abundant water-soluble ionic species of PM were SO42-, NO3-, and NH4+ at Xiamen Bay, the major chemical species of PM were secondary aerosols (i.e. (NH4)2SO4 and NH4NO3). Crustal elements (e.g. Ca, Mg, Fe, and Al) and anthropogenic elements (e.g. Zn and Pb) dominated the chemical species of particles. Backward trajectory results indicated that polluted air mass originated from Asian continent moved directly to Kinmen-Xiamen region in winter and spring, while air mass originated from the southwestern and southeastern ocean did not pass polluted region in summer, which result in better air quality of Kinmen-Xiamen region in summer than those in winter and spring. Results from CMB receptor modeling showed that the major sources of atmospheric PM10 at Kinmen-Xiamen region were soil dust, secondary aerosol, petroleum industry, motor vehicle exhanst, iron and steel industry, cement industry, Diesel vehicle exhanst marine aersols, and vegetative burning. The stationary sources were the major contributor accounting for approximately 50% of PM10 in Kinmen. It suggested that atmospheric particles were mainly originated from cross-boundary transport rather than local emission sources since there are no such kinds of industrial factories in Kinmen.

Both long-term and short-term exposure to fine particulate matter (PM2.5) has been shown to increase the rate of respiratory and cardiovascular illness, premature death, and hospital admissions from respiratory causes. It is important to understand what contributes to ambient PM2.5 level to establish effective regulation, and air quality model can provide guidance based on the best scientific understanding available. However, PM2.5 simulations in air quality models have often found performance less than desirable, particularly for organic carbon levels. Here, some of major shortcomings of current air quality model will be addressed and improved by using CMAQ, receptor models, and regression analysis. Detailed source apportionment of PM2.5 performed using the CMAQ-tracer method suggests that wood combustion and mobile sources are the largest sources of PM2.5, followed by meat cooking and industrial processes. Biases in emission estimates are investigated using tracer species, such as organic molecular markers and trace metals that are used in receptor models. Comparison of simulated and observed tracer species shows some consistent discrepancies, which enables us to quantify biases in emissions and improve CMAQ simulations. Secondary organic aerosol (SOA) is another topic that is investigated. CMAQ studies on organic aerosol usually underestimate organic carbon with larger than a 50% bias. Formation of aged aerosol from multigenerational semi-volatile organic carbon is added to CMAQ, significantly improving performance of organic aerosol simulations.

Pollution studies have sought to understand the relationships between adverse health effects and harmful exposures. Many environmental health studies are predicated on the idea that each exposure has both acute and long term health effects that need to be accurately mapped. Considerable work has been done linking air pollution to deleterious health outcomes but the underlying biological pathways and contributing sources remain difficult to identify. There are many statistical issues that arise in the exploration of these longitudinal study designs such as understanding pathways of effects, addressing missing data, and assessing the health effects of multipollutant mixtures. To this end this dissertation aims to address the afore mentioned statistical issues. Our first contribution investigates the mechanistic pathways between air pollutants and measures of cardiac electrical instability. The methods from chapter 1 propose a path analysis that would allow for the estimation of health effects according to multiple paths using structural equation models. Our second contribution recognizes that panel studies suffer from attrition over time and the loss of data can affect the analysis. Methods from Chapter 2 extend current regression calibration approaches by imputing missing data through the use of moving averages and assumed correlation structures. Our last contribution explores the use of factor analysis and two-stage hierarchical regression which are two commonly used approaches in the analysis of multipollutant mixtures. The methods from Chapter 3 attempt to compare the performance of these two existing methodologies for estimating health effects from multipollutant sources.

No description available.

No description available.

The European Commission on 16 March 2011 proposed a harmonized system for the tax base calculation of companies operating in the EU. The proposed Common Consolidated Corporate Tax Base (CCCTB) indicates that businesses would benefit from a "one-stop-shop" system for filing their tax returns and would be able to consolidate all the profits and losses they incur across the EU. Member States would maintain their full sovereign right to set their own corporate tax rate. However, many Member States are against this new system as they think that CCCTB does not meet principles of subsidiarity and proportionality and is not available to reach its goals. Therefore, the hypothesis of this Master Thesis was formulated that CCCTB is an appropriate way to reach company tax harmonization in the EU and abolish obstacles which arise because of 27 different taxation systems in EU. After comprehensive analysis of major company taxation obstacles in the first chapter, these main barriers were identified: double taxation, additional compliance cost, over-taxation which arise in cross-border activities. The main measures such as Parent-Subsidiary Directive, Merger Directive, Interest and Royalties Directive and Arbitration Convention designed to cope with these barriers were discussed and the main challenges needed to solve by CCCTB were formulated. Proposed Directive and main elements of CCCTB were investigated in the second chapter. As there is a disagreement between Member States regarding to... [to full text] / Europos Komisija 2011 m. kovo 16 d. pateikė pasiūlymą harmonizuoti pelno mokesčio bazės apskaičiavimą. Pasiūlyta Bendra konsoliduota pelno mokesčio bazė (BKPMB) reiškia, kad būtų taikomas „vieno langelio” principas pildant vieną deklaraciją ir įmonės galėtų konsoliduoti visą pelną ir nuostolius pagal bendras taisykles. Valstybės išlaikytų nepriklausomą teisę nustatyti apmokestinimo tarifus. Tačiau dauguma ES valstybių yra prieš šios sistemos įvedimą, jos savo prieštaravimus grindžia tuo, kad BKPMB pažeidžia subsidiarumo ir proporcingumo principus bei nėra pajėgi pasiekti savo tikslų. Dėl to buvo šiame darbe buvo iškelta hipotezė: BKPMB yra tinkamas būdas siekti įmonių apmokestinimo harmonizavimo ir panaikinti kliūtis, kurios kyla taikant 27 skirtingas apmokestinimo sistemas ES. Atlikus išsamią analizę pirmojoje dalyje šios pagrindinės kliūtys buvo nustatytos: dvigubas apmokestinimas, didelės mokestinių reikalavimų laikymosi sąnaudos bei tarpvalstybinės nuostolių užskaitos apribojimas. Taip pat buvo nagrinėjami pagrindiniai dokumentai: Direktyva dėl bendrosios mokesčių sistemos, taikomos įvairių valstybių narių patronuojančioms ir dukterinėms bendrovėms; Direktyva dėl bendros mokesčių sistemos, taikomos įvairių valstybių narių įmonių jungimui, skaidymui, turto perleidimui ir keitimuisi akcijomis; Direktyva dėl bendros apmokestinimo sistemos, taikomos palūkanų ir autorinių atlyginimų mokėjimams tarp skirtingų valstybių narių asocijuotų bendrovių; Konvencija dėl dvigubo... [toliau žr. visą tekstą]

Thesis (Ph. D.)--University of Texas at Austin, 2007. / Includes bibliographical references. Also available online.

Thesis (Ph. D.)--University of Wisconsin--Madison, 1967. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 241-254).

Thesis (Ph. D.)--University of Texas at Austin, 2007. / Vita. Includes bibliographical references.