Atmospheric haze, which builds up over South Africa including our study areas, Cape Town and the Mpumalanga Highveld under calm weather conditions, causes public concern. The scope of this study was to determine the concentration and composition of atmospheric aerosol at Khayelitsha (an urban site in the Western Cape) and Ferrobank (an industrial site in Witbank, Mpumalanga). Particulate matter was collected in Khayelitsha from 18 May 2007 to 20 July 2007 (i.e. 20 samples) using a Partisol-plus sampler and a Tapered Element Oscillating Microbalance (TEOM) sampler. Sampling took place at Ferrobank from 07 February 2008 to 11 March 2008 (6 samples) using a Partisol-plus sampler and an E-sampler. The gravimetric mass of each exposed sample was determined from pre- and post-sampling weighing. The elemental composition of the particulate matter was determined for 16 elements at Khayelitsha using Proton Induced X-ray Emission (PIXE). The concentration of the elements Al, Si, S, Cl, K, Ca, Ti, Cr, Mn, Fe, Cu, Zn, As, Br, Sn, and Pb was determined by analysing the PIXE spectra obtained. In similar manner, the elemental composition of the particulate matter was determined for 15 elements at Ferrobank (Al, Si, S, Cl, K, Ca, Ti, Cr, Mn, Fe, Cu, Zn, As, Br and Pb). The average aerosol mass concentrations for different days at the Khayelitsha site were found to vary between 8.5 μg/m3 and 124.38 μg/m3. At the Khayelitsha site on three occasions during the sampling campaign the average aerosol mass concentrations exceeded the current South African air quality standard of 75 μg/m3 over 24 h. At the Ferrobank site, there are no single days that exceeded the limit of the South African air quality standard during the sampling campaign. Enrichment factors for each element of the particles sampled with an aerodynamic diameter of less than 10 μm (PM10) samples have been calculated in order to identify their possible sources. The analysis yielded five potential sources of PM10 : soil dust, sea salt, gasoline emissions, domestic wood and coal combustion. Interestingly, enrichment factor values for the Khayelitsha samples show that sea salt constitutes a major source of emissions, while Ferrobank samples, the source apportionment by unique ratios (SPUR) indicate soil dust and coal emission are the major sources of pollution. The source apportionment at Khayelitsha shows that sea salt and biomass burning are major source of air pollution.

Made available in DSpace on 2016-04-26T20:23:54Z (GMT). No. of bitstreams: 1 Mauricio Bellucci.pdf: 2312676 bytes, checksum: 8c77fce8e05786cdf87e6de26da56bc1 (MD5) Previous issue date: 2015-09-22 / his paper is intended to scientifically analyze tax applicability to activities performed by Shared Service Centers, an organizational model increasingly adopted in large enterprise centers. The theme is pertinent because doctrinal content is rare on the subject and case law lacks consistency in solution and grounds to set the matter. To fulfill this purpose, based on the legislation, doctrine, and case law, legal concepts are built on realities normally found in this environment, which are confronted with rules applicable to the tax on income of legal entities (IRPJ), social contribution on net income (CSLL), contributions to the Social Integration Program (PIS), the Social Security Financing (COFINS) and the tax on the provision of services (ISSQN). Still, considering transnational corporate structures should be pointed out the withholding income tax (IRRF), the ISSQN, the PIS and the COFINS due on the import of services, the intervention contribution in the economic domain (CIDE), the financial transaction tax (IOF) - in this case the IOF - exchange - the transfer price rules (TP) and for the disguised distribution of profits (DDL). Finally, it evaluates the theme from the point of view of tax planning and the theory of evidence. We then demonstrate that the issue should be resolved based on the Federal Constitution. In this context, and in light of the General Law Theory, Law Philosophy, Language Philosophy, and Semiotics, criteria are presented that should be followed by the tax exactor when assessing economic events inherent to Shared Service Centers. We finally conclude for the nonapplication of the referred events in all the mentioned materiality, except for the IOF - exchange / Este trabalho objetiva analisar cientificamente o enquadramento ou não à tributação das atividades desempenhadas pelos Centros de Serviços Compartilhados (CSC), modelo organizacional cada vez mais utilizado em grandes conglomerados empresariais. Justifica-se porque raras são as manifestações doutrinárias específicas sobre o assunto e na jurisprudência não há uniformidade na solução e fundamentação apresentadas para se definir a questão. Para cumprir esse objetivo, constrói-se, com base na legislação, na doutrina e na jurisprudência, conceitos jurídicos sobre realidades comumente encontradas nesse ambiente, confrontando-os com as normas impositivas do imposto sobre a renda das pessoas jurídicas (IRPJ), da contribuição social sobre o lucro (CSLL), das contribuições ao Programa de Integração Social (PIS) e para o Financiamento da Seguridade Social (COFINS), do imposto sobre serviços de qualquer natureza (ISSQN); ainda, considerando-se estruturas empresariais transnacionais, devem ser apontados o imposto sobre a renda retido na fonte (IRRF), o ISSQN incidente sobre a importação de serviços, as contribuições ao PIS-importação, à COFINS-importação, bem como a contribuição de intervenção no domínio econômico (CIDE), o imposto sobre operações financeiras (IOF) nesse caso, o IOF-câmbio , enfim, das regras de transferência de preços (TP) e às relativas a distribuição disfarçada de lucros (DDL). Finalmente, avalia-se o tema sob o ponto de vista do planejamento tributário e da teoria das provas. Demonstra-se que a questão deve ser resolvida a partir da Constituição Federal. Neste contexto e à luz da Teoria Geral do Direito, da Filosofia do Direito, da Filosofia da Linguagem e da Semiótica, apresentam-se critérios que devem ser seguidos pelo aplicador da lei tributária ao avaliar os eventos econômicos inerentes aos CSC. Conclui-se pelo não-enquadramento de referidos eventos nas materialidades acima referidas, à exceção do IOF-câmbio

Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2016-07-15T13:57:11Z No. of bitstreams: 1 José Inácio Schneider_.pdf: 4040183 bytes, checksum: ea801855045958b3aaeb6144d9e309bf (MD5) / Made available in DSpace on 2016-07-15T13:57:11Z (GMT). No. of bitstreams: 1 José Inácio Schneider_.pdf: 4040183 bytes, checksum: ea801855045958b3aaeb6144d9e309bf (MD5) Previous issue date: 2016-04-29 / Nenhuma / O presente estudo apresenta e relaciona diferentes sistemas de custeio observados nas empresas pesquisadas que utilizam o rateio de custos e despesas indiretas de forma linear e, normalmente, sem considerar a realidade de cada produto e do próprio mercado. Nesse contexto, o objetivo geral foi analisar os resultados da aplicação do Sistema de Custeio no Preço de Venda (SCPV), com o uso de uma matriz de custos que considera a distribuição de custos indiretos e despesas fixas, em sete pequenas e médias empresas industriais, através de um referencial de rateio que parametrize a venda média mensal pelo valor de mercado de cada produto. Objetiva também contextualizar e disponibilizar uma estrutura de custos num formato semelhante ao Demonstrativo do Resultado do Exercício (DRE), tendo como principal fonte de informação os dados contábeis e os controles financeiros da empresa, simplificando a operação e se descolando da realidade burocrática, observada na maioria das empresas, e que dificulta sobremaneira a apuração de custos e o correto estabelecimento do preço de venda. O estudo contempla os resultados da pesquisa-ação aplicada no método dedutivo e exploratório com a coleta de dados bibliográficos e documentais, através da análise quantitativa e qualitativa. A pesquisa foi aplicada em sete pequenas e médias empresas industriais da Região Metropolitana da Serra Gaúcha, com diferentes atividades e localizadas nos três municípios de maior expressão econômica da região pesquisada. Estabeleceram-se três itens de maior representatividade nas receitas operacionais para a apuração de custos e análise de resultados. Os resultados apurados e analisados permitem concluir que os objetivos do presente estudo foram plenamente atingidos. Foi consolidado o sistema de custeio no preço de venda (SCPV) e o referencial de rateio na distribuição de custos e despesas indiretas, através de uma matriz de custos que obedece a lógica e a estrutura do DRE, reforçando a ideia que custos é uma matéria de natureza contábil e financeira e que o preço de venda deve seguir a lógica do mercado. / This study presents and compares different costing systems observed in the surveyed companies that use the apportionment of indirect costs and indirect expenses in a linear manner and usually without considering the reality of each product and the market itself. In this context, the overall objective was to analyze the results of the implementation of the Costing System in Sales Price (CSSP), using a costs matrix that considers the distribution of indirect costs and fixed expenses in small and medium-sized industrial enterprises through an apportionment reference that parameterizes the average monthly sales at market value of each product. This study also contextualizes and provides a cost structure in a format similar to the Income Statement (IS), using as main source of information the accounting data and financial controls of the companies, simplifying the operation and separating from the bureaucratic reality, which is observed in most companies and complicates the measurement of the costs and the correct establishment of sales price. The study includes the results of active research applied to the deductive and exploratory method with the gathering of bibliographic and documentary data through quantitative and qualitative analysis. This study was developed and based on information from seven small and medium industrial enterprises in the metropolitan region of Serra Gaucha, which are involved with different activities and are located in three municipalities of greater economic importance of the area. Three items considered to be most representative in operating income for the calculation of costs and results analysis were established. The obtained and analyzed results allow us to conclude that the objectives of this study were fully achieved, It was consolidated the Costing System in Sales Price (CSSP) with the reference apportionment for the distribution of indirect costs and expenses, through a cost matrix that follows the logic and structure of the DRE. Reinforcing the idea that cost is a matter of accounting and financial nature and that the sale price should follow the logic of the market.

<p>Wood combustion is mainly used in cold regions as a primary or supplemental space heating source in residential areas. In several industrialized countries, there is a renewed interest in residential wood combustion (RWC) as an alternative to fossil fuel and nuclear power consumption. The main objective of this thesis was to investigate the impact of RWC on the air quality in urban areas. To this end, a field campaign was conducted in Northern Sweden during wintertime to characterize atmospheric aerosol particles and polycyclic aromatic hydrocarbons (PAH) and to determine their source apportionment.</p><p>A large day-to-day and hour-to-hour variability in aerosol concentrations was observed during the intensive field campaign. On average, total carbon contributed a substantial fraction of PM10 mass concentrations (46%) and aerosol particles were mostly in the fine fraction (PM1 accounted for 76% of PM10). Evening aerosol concentrations were significantly higher on weekends than on weekdays which could be associated to the use of wood burning for recreational purposes or higher space heat demand when inhabitants spend longer time at home. It has been shown that continuous aerosol particle number size distribution measurements successfully provided source apportionment of atmospheric aerosol with high temporal resolution. The first compound-specific radiocarbon analysis (CSRA) of atmospheric PAH demonstrated its potential to provide quantitative information on the RWC contribution to individual PAH. RWC accounted for a large fraction of particle number concentrations in the size range 25-606 nm (44-57%), PM10 (36-82%), PM1 (31-83%), light-absorbing carbon (40-76%) and individual PAH (71-87%) mass concentrations.</p><p>These studies have demonstrated that the impact of RWC on air quality in an urban location can be very important and largely exceed the contribution of vehicle emissions during winter, particularly under very stable atmospheric conditions.</p>

Wood combustion is mainly used in cold regions as a primary or supplemental space heating source in residential areas. In several industrialized countries, there is a renewed interest in residential wood combustion (RWC) as an alternative to fossil fuel and nuclear power consumption. The main objective of this thesis was to investigate the impact of RWC on the air quality in urban areas. To this end, a field campaign was conducted in Northern Sweden during wintertime to characterize atmospheric aerosol particles and polycyclic aromatic hydrocarbons (PAH) and to determine their source apportionment. A large day-to-day and hour-to-hour variability in aerosol concentrations was observed during the intensive field campaign. On average, total carbon contributed a substantial fraction of PM10 mass concentrations (46%) and aerosol particles were mostly in the fine fraction (PM1 accounted for 76% of PM10). Evening aerosol concentrations were significantly higher on weekends than on weekdays which could be associated to the use of wood burning for recreational purposes or higher space heat demand when inhabitants spend longer time at home. It has been shown that continuous aerosol particle number size distribution measurements successfully provided source apportionment of atmospheric aerosol with high temporal resolution. The first compound-specific radiocarbon analysis (CSRA) of atmospheric PAH demonstrated its potential to provide quantitative information on the RWC contribution to individual PAH. RWC accounted for a large fraction of particle number concentrations in the size range 25-606 nm (44-57%), PM10 (36-82%), PM1 (31-83%), light-absorbing carbon (40-76%) and individual PAH (71-87%) mass concentrations. These studies have demonstrated that the impact of RWC on air quality in an urban location can be very important and largely exceed the contribution of vehicle emissions during winter, particularly under very stable atmospheric conditions.

Urban wet weather discharge impairs the receiving water and sediment quality. Among other factors, particulate matter plays a role. It increases the suspended sediment load of the receiving water and may thus enhance the clogging of the bed sediment which serves as an important river habitat. This thesis investigates how much urban areas may contribute to the fine sediment and associated element load which is retarded by the bed sediment. It is based on an extensive field study. The study area was the Bode River, a mid-sized stream in Central Germany. About 10 km upstream of the river mouth, the sampling campaign took place close to Staßfurt, a town of 20’000. During the sampling campaign, the intrusion of fine sediment into the bed sediment was captured by sediment traps. Furthermore three possible sources of this fine sediment were sampled. Within the Town of Staßfurt, we sampled urban wet weather discharge at three sites to capture urban areas. As second source naturally occurring fine sediment was considered. Therefore we took sediment cores upstream of the Town of Staßfurt. As third source, the impact of the upstream catchment was captured by taking suspended sediment samples. For all sample types, particle-bound element contents were determined to establish element patterns of the receptor and the source sites. The rationale thereby is that the element pattern at the receptor sites results from the element patterns of the sources. Consequently the contribution of the sources can be calculated by mixing models. In the study area, particulate matter from urban areas is distinct from river borne fine sediment due to elevated copper, zinc, nitrogen and phosphorus contents. We conducted an in-depth analysis of this element pattern by a cluster analysis. It revealed that the particle-bound element pattern is source specific whereby nitrogen, phosphorus and carbon are related to sewage and behave differently than most metals such as copper which mainly originate from surface runoff. The degree to which element patterns agree from site to site is limited by the variability encountered within sample sets from individual sites. Thereby the variability of the element pattern depends on the complexity of the catchment. The contribution of urban areas to fine sediment and associated elements which were captured by sediment traps was calculated by a mixing model. Based on this mixing model, about 10% of the fine sediment originate from urban areas. Thereby the impact of the Town of Staßfurt could not be detected leading to the conclusion that upstream urban areas contribute most. Because of the elevated content of e.g. copper and zinc, urban areas contribute up to 40% and thus disproportionally high to particle-associated copper and zinc load. The source apportionment of the fine sediment is little influenced by the elements considered in the mixing model. Different element patterns showed that the median contribution of urban areas ranges from 0 – 20%. This lies within the interquartile range of the initial mixing model. Another result of the measurement campaign ist that sediment traps over-estimated the anthropogenic impact because they did not resemble the surrounding bed sediment. When they were exposed, they were completely free from fine sediment and hence served as sink of suspended sediment. During the sampling campaign, one source was not directly taken into account. It was possible, though, to delineate this source by nonnegative matrix factorization. Within the Town of Staßfurt, a soda ash production site discharges into the Bode River. The nonnegative matrix factorization uncovered that the soda ash production site is a major source of particulate matter and contributes up to 30% of the fine sediment captured by the traps downstream of the Town of Staßfurt. This source dilutes most element contents as it mainly consists of carbonates. This was revealed by studying the element binding according to the BCR extraction scheme. This thesis shows that urban areas may be a major source of particulate matter and especially associated elements retarded by the bed sediment. It shows that the element contents form a viable pattern to calculate how much urban areas contribute to fine sediment by mixing models. The thesis further shows that nonnegative matrix factorization is a viable tool to delineate such a distinct source as soda ash production site. / Misch- und Regenwasserentlastungen beeinträchtigen die Qualität von Vorflutgewässern. Unter anderem gelangt Feinsediment während Entlastungsereignissen in Vorflutgewässer. Dieses erhöht die Fracht an suspendiertem Sediment und verstärkt die Kolmatierung der Gewässersohle. Damit ist das hyporheische Interstitial, das ein wichtiges Fließgewässerhabitat ist, vom Eintrag von Feinsediment betroffen. Diese Arbeit untersucht, wie sehr urbane Flächen zur Feinsedimentfracht und zur Fracht von partikulär gebundenen Elementen beitragen können, die im Bettsediment zurückgehalten werden. Sie beruht auf einer umfangreichen Messkampagne. Das Untersuchungsgebiet dafür war die Bode, ein mittelgroßer Fluss in Mitteldeutschland. Etwa 10 km flussaufwärts der Mündung fand die Messkampagne nahe der Kleinstadt Staßfurt statt. Im Rahmen dieser Messkampagne haben wir den Eintrag von Feinsediment in das Bettsediment durch Sedimentkörbe erfasst. Drei Quellen dieses Feinsediments haben wir berücksichtigt. In Staßfurt wurden eine Regen- und zwei Mischwassereinleitungen beprobt, um urbane Flächen zu erfassen. Als zweite Quelle wurde natürlich vorkommendes Feinsediment berücksichtigt. Dafür haben wir Sedimentkerne flussaufwärts von Staßfurt genommen. Als dritte Quelle haben wir das stromaufwärts liegende Einzugsgebiet erfasst, indem wir das suspendierte Sediment beprobt haben. Für alle Proben wurde der Elementgehalt bestimmt, um das Elementmuster des Feinsediments, das ins Bettsediment eingetragen wurde, und der Quellen zu ermitteln. Der Grund für diese Messstrategie war, dass das Elementmuster des Feinsediments in den Körben aus den Elementmustern der Quellen, Regen- bzw. Mischwassereinleitungen, natürlich vorkommendes Feinsediment und suspendiertes Sediment aus dem Einzugsgebiet, resultieren sollte. Damit ist es möglich, den Beitrag über Mischungsmodelle zu berechnen. Im Untersuchungsgebiet unterscheidet sich das Feinsediment, das von urbanen Flächen stammt, von dem flussbürtigen Feinsediment aufgrund erhöhter Kupfer-, Zink-, Stickstoff- und Phosphorgehalte. Wir haben das Elementmuster der urbanen Flächen mit einer Clusteranalyse genauer untersucht. Dies ergab, dass das partikulär gebundene Elementmuster quellenspezifisch ist, wobei sich Stickstoff, Phosphor und Kohlenstoff Abwasser zuordnen lassen, während die meisten Metalle wie Kupfer und Zink hauptsächlich aus dem Oberflächenabfluss stammen. Das Maß, zu dem die Muster von Messpunkt zu Messpunkt übereinstimmen, wird durch die Variabilität beschränkt, die die Proben eines Messpunktes aufweisen. Diese Variabilität hängt dabei von der Komplexität des Einzugsgebiets ab. Über eine Mischungsrechnung konnten wir berechnen, wie viel urbane Flächen zur Fracht von Feinsediment und daran gebundenen Elementen in den Sedimentkörben beitrugen. Im Untersuchungsgebiet stammen etwa 10 % des Feinsediments, das durch die Sedimentkörbe aufgefangen wurde, von urbanen Flächen. Der Beitrag der Stadt Staßfurt konnte dabei aber nicht von dem Beitrag weiter flussaufwärts gelegener urbaner Gebiete getrennt werden. Daraus folgt, dass weiter stromaufwärts liegende Gebiete mehr beitragen als Staßfurt. Wegen des erhöhten Gehalts an z.B. Kupfer und Zink tragen urbane Flächen ca. 40 % und damit überproportional hoch zur partikulär gebundenen Kupfer- und Zinkfracht bei. Für die Berechung des Quellenbeitrags zum Feinsediment spielt es keine große Rolle, welche Elemente in der Mischungsrechnung berücksichtigt werden. Verschiedene Elementmuster ergeben, dass der Medianbeitrag urbaner Flächen zwischen 0 und 20 % liegt. Dies entspricht dem Interquartilsabstand der ursprünglichen Mischungsrechnung. Ein weiteres Resultat der Untersuchungen ist, dass die Sedimentkörbe den anthropogenen Einfluss überschätzten, weil sie das umgebende Bettsediment nicht exakt abbildeten und als Falle funktionierten. Innerhalb Staßfurts gibt es ein Sodawerk, das seine Produktionsabwässer in die Bode einleitet. Während der Messkampagne wurde diese Quelle nicht direkt erfasst. Es war trotzdem möglich, diese Quelle durch nicht-negative Matrix-Faktorisierung zu identifizieren. Die nicht-negative Matrix-Faktorisierung ergab, dass das Abwasser des Sodawerks eine Hauptquelle des Feinsediments der Bode ist. Bis zu 30 % des Feinsediments in den Sedimentkörben flussabwärts von Staßfurt lassen sich dem Sodawerk zuordnen. Dieses Feinsediment besteht hauptsächlich aus Karbonaten und verdünnt die meisten Elementgehalte. Dies wurde deutlich, indem die Elementbindungen nach dem BCR Extraktionsschema untersucht wurden. Diese Arbeit zeigt die Relevanz, die urbane Flächen als Quelle von Feinsediment und daran gebundener Elementfracht haben, die ins Interstitial eingetragen werden. Sie zeigt, dass die Elementgehalte ein Muster bilden, mit dem es möglich ist, über eine Mischungsrechnung zu klären, wie viel urbane Flächen zum Feinsediment beitragen. Die Arbeit zeigt ferner, dass nicht-negative Matrix-Faktorisierung ermöglicht, eine so charakteristische Quelle wie ein Sodawerk zu identifizieren.

An Aerosol Time-of-Flight Mass Spectrometer (ATOFMS) was used to obtain mass spectra of individual aerosol particles in the 0.5 – 2 µm size range in downtown Toronto, Canada for one to two month periods during each season of 2007. A modified version of the Adaptive Resonance Theory (ART-2a) clustering algorithm, which clusters particles based on the similarity of their mass spectra, was shown to be more accurate than the existing algorithm and was used to cluster the ambient data. A total of 21 unique particle types were identified and were characterized based on their chemical composition, their size, and their temporal trends and seasonal variations. Potential sources are also discussed. Particles containing trimethylamine (TMA) were also observed and a more detailed investigation of ambient trends in conjunction with a laboratory experiment was performed in order to elucidate conditions for which TMA will be observed in the particle phase in Southern Ontario.

An Aerosol Time-of-Flight Mass Spectrometer (ATOFMS) was used to obtain mass spectra of individual aerosol particles in the 0.5 – 2 µm size range in downtown Toronto, Canada for one to two month periods during each season of 2007. A modified version of the Adaptive Resonance Theory (ART-2a) clustering algorithm, which clusters particles based on the similarity of their mass spectra, was shown to be more accurate than the existing algorithm and was used to cluster the ambient data. A total of 21 unique particle types were identified and were characterized based on their chemical composition, their size, and their temporal trends and seasonal variations. Potential sources are also discussed. Particles containing trimethylamine (TMA) were also observed and a more detailed investigation of ambient trends in conjunction with a laboratory experiment was performed in order to elucidate conditions for which TMA will be observed in the particle phase in Southern Ontario.

Particles reduce visibility, change climate, and affect human health. In 1997, the National Ambient Air Quality Standard (NAAQS) for PM2.5 (particles less than 2.5 mm) was promulgated. The annual mean PM2.5 mass concentrations in Atlanta, Georgia exceed the standard, and control is needed. The first goal of this study is to develop the control strategies of PM2.5 in Atlanta, Georgia. Based on the statistical analysis of measured data, from 22% to 40% of emission reductions are required to meet the NAAQS at 95% CI. The estimated control levels can be tested using the Community Multiscale Air Quality (CMAQ) model to better assess if the proposed levels will achieve sufficient reduction in PM2.5. The second goal of this study is to analyze various uncertainties residing in CMAQ. For the model to be used in such applications with confidence, it needs to be evaluated. The model performance is calculated by the relative agreement between volume-averaged predictions and point measurements. Up to 14% of the model error for PM2.5 mass is due to the different spatial scales of the two values. CMAQ predicts PM2.5 mass concentrations reasonably well, but CMAQ significantly underestimates PM2.5 number concentrations. Causes of the underestimation include that assumed inaccurate particle density and particle size of the primary emissions in CMAQ, in addition to the expression of the particle size with three lognormal distributions. Also, the strength and limitations of CMAQ in performing PM2.5 source apportionment are compared with those of the Chemical Mass Balance with Molecular Markers. Finally, the accuracy of emissions, one of the important inputs of CMAQ, is evaluated by the inverse modeling. Results show that base level emissions for CO and SO2 sources are relatively accurate, whereas NH3, NOx, PEC and PMFINE emissions are overestimated. The emission adjustment for POA and VOC emissions is significantly different among regions.

Neighboring northern Kaohsiung with a dense population of petrochemical and petroleum industrial complexes included China Petroleum Company (CPC) refinery plant, Renwu and Dazher petrochemical industrial plants. In recent years, although many scholars have conducted regional studies, but are still limited by the lack of relevant information evidences (such as odorous matters identification and VOCs fingerprint database), while unable to clearly identify the causes of poor ambient air quality. By sampling and analyzing VOCs, we will be able to understand the major sources of VOCs in northern Kaohsiung and their contribution, and to provide the air quality management and control countermeasures for local environmental protection administration. In this study, we sampled and analyzed the speciation of VOCs and sulfur-containing odorous matters (SOMs) in the CPC refinery plants, Renwu and Dazher petrochemical complexes simultaneously with stack sampling. The sampling of VOCs and SOMs were conducted on January 7th, 14th, and 19th, 2011 (dry season) and May 6th, 13rd, and 23rd, 2011 (wet season). We established the emission source database, investigated the characteristics of VOC fingerprints, and estimate the emission factor of each stack. It helps us understand the temporal and spatial distribution of VOCs and ascertain major sources and their contribution of VOCs. Major VOCs emitted from the stacks of the CPC refinery plant were toluene and acetone. It showed that petroleum refinery processes had similar VOCs characteristics and fingerprints. The fingerprints of stack emissions at Renwu and Dashe industrial complexes varied with their processes. Hydrogen sulfide was the major sulfur-containing odorous matter in all petrochemical plants. Compared to other petrochemical complexes, Renwu industrial complex emitted a variety of SOMs species as well as relatively high concentrations of sulfur-containing odorous matters. The petrochemical industrial complexes in the industrial ambient of VOCs analysis results showed that isobutane, butane, isopentane, pentane, propane of alkanes, propene of alkenes, toluene, ethylbenzene, xylene, styrene of aromatics, 2-Butanone (MEK), acetone, of carbonyls are major species of VOCs. In addition, ethene+acetylene+ethane (C2), 1,2-dichloroethane, chloromethane, dichloromethane, MTBE were also occasionally found. Sulfur-containing odorous matter (SOMs) analytical results showed that major odorous matters included hydrogen sulfide, methanethiol, dimethyl sulfide, and carbon disulfide. The highest hydrogen sulfide concentration went up to 5.5 ppbv. In this study, the species of VOCs were divided into alkanes, alkenes, aromatics, carbonyls, and others. The temporal and spatial distribution of various types of VOCs strongly correlated with near-surface wind direction. The most obvious contaminants were alkanes, aromatics, and carbonyls of the dispersion to the downwind. Generally, the ambient air surrounding the petrochemical industrial complexes was influenced by various pollutants in the case of high wind speeds. It showed that stack emission and fugitive sources had an important contribution to ambient air quality. TSOMs and hydrogen sulfide emitting mainly from local sources resulted in high concentration of TSOMs and hydrogen sulfide surrounding the petrochemical industrial complex. Principal component analysis (PCA) results showed that the surrounding areas of petrochemical industrial complexes, regardless of dry or wet seasons, were mainly influenced by the process emissions and solvent evaporation. The impact of traffic emission sources ranked the second. Chemical mass balance receptor modeling showed that stack emissions from the CPC refinery plants contributed about 48 %, while fugitive emission sources and mobile sources contributed about 30 % and 11%, respectively. The stack emissions from Renwu industrial complex contributed about 75 %, while fugitive emission sources and mobile sources contributed about 17 % and 5 %, respectively. The stack emissions from Dazher industrial complex contributed about 68 %, while fugitive emission sources and mobile sources contributed about 21 % and 2 %, respectively.