A Theoretical Analysis of Income Tax Evasion, Optimal Auditing, and Credibility in Developing Countries
In: Journal of theoretical politics, Band 22, Heft 1, S. 123-134
ISSN: 0951-6298
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In: Journal of theoretical politics, Band 22, Heft 1, S. 123-134
ISSN: 0951-6298
In: Texte 2020, 145
In: Ressortforschungsplan des Bundesministerium für Umwelt, Naturschutz und nukleare Sicherheit
Der Eintrag und das Verhalten von acht antikoagulanten Rodentizid-Wirkstoffen und zwei antikoagulanten Arzneimittel-Wirkstoffen wurde an zwei Standorten im Rahmen eines umfangreichen Kläranlagen- und Fließgewässer-Monitorings während der kommunalen Rattenbekämpfung mit Antikoagulanzien-haltigen Fraßködern in der Kanalisation untersucht. An 25 weiteren Standorten verschiedener kommunaler Kläranlagen wurden zudem Gewebeproben von Fischen aus Bioakkumulationsteichen, die ausschließlich mit gereinigtem Abwasser gespeist wurden, untersucht. Die Studienergebnisse zeigen, dass Antikoagulanzien bei der konventionellen Abwasserbehandlung nicht vollständig eliminiert werden und bestätigen die Hypothese einer Exposition von Wasserorganismen durch gereinigtes kommunales Abwasser. Die Ergebnisse verdeutlichen ebenfalls, dass sich antikoagulante Rodentizide der zweiten Generation unter realistischen Umweltbedingungen und Expositionsszenarien in der Leber von Fischen anreichern. Darüber hinaus konnte gezeigt werden, dass die gängige Praxis der Ausbringung von ungeschützten Fraßködern am Draht in Entwässerungssystemen zur Freisetzung von antikoagulanten Rodentiziden ins Abwasser und somit in die aquatische Umwelt beiträgt. Von 58 untersuchten Fischleberproben (unter anderem von Arten wie Flussbarsch, Zander, Bachforelle, Döbel und Gründling) aus 9 unterschiedlichen Fließgewässern enthielten 97 % der Proben Rückstände von mindestens einem antikoagulanten Rodentizid-Wirkstoff der zweiten Generation, hauptsächlich der Wirkstoffe Brodifacoum, Difenacoum und Bromadiolon.
In: Environmental sciences Europe: ESEU, Band 31, Heft 1
ISSN: 2190-4715
Abstract
Background
Fecal indicator organisms such as Escherichia coli, enterococci, and coliphages are important to assess, monitor, and predict microbial water quality in natural freshwater ecosystems. To improve predictive modelling of fecal indicators in surface waters, it is vital to assess the influence of autochthonous and allochthonous environmental factors on microbial water quality in riverine systems. To better understand how environmental conditions influence the fate of fecal indicators under varying weather conditions, the interdependencies of environmental parameters and concentrations of E. coli, intestinal enterococci, and somatic coliphages were studied at two rivers (Rhine and Moselle in Rhineland-Palatinate, Germany) over a period of 2 years that exhibited contrasting hydrological conditions. Both riverine sampling sites were subject to similar meteorological conditions based on spatial proximity, but differed in hydrodynamics and hydrochemistry, thus providing further insight into the role of river-specific determinants on fecal indicator concentrations. Furthermore, a Bayesian multiple linear regression approach that complies with the European Bathing Water Directive was applied to both rivers' datasets to test model transferability and the validity of microbial water quality predictions in riverine systems under varying flow regimes.
Results
According to multivariate statistical analyses, rainfall events and high water discharge favored the input and dissemination of fecal indicators in both rivers. As expected, concentrations declined with rising global solar irradiance, water temperature, and pH. While variations in coliphage concentrations were predominantly driven by hydro-meteorological factors, bacterial indicator concentrations were strongly influenced by autochthonous biotic factors related to primary production. This was more pronounced under low flow conditions accompanied by strong phytoplankton blooms. Strong seasonal variations pointed towards bacterial indicator losses due to grazing activities. The Bayesian linear regression approach provided appropriate water quality predictions at the Rhine sampling site based on discharge, global solar irradiance, and rainfall as fecal indicator distributions were predominantly driven by hydro-meteorological factors.
Conclusions
Assessment of microbial water quality predictions implied that rivers characterized by strong hydrodynamics qualify for multiple linear regression models using readily measurable hydro-meteorological parameters. In rivers where trophic interactions exceed hydrodynamic influences, such as the Moselle, viral indicators may pose a more reliable response variable in statistical models.
In: Environmental sciences Europe: ESEU, Band 32, Heft 1
ISSN: 2190-4715
Abstract
Background
Cathodic protection by sacrificial anodes composed of aluminum-zinc-indium alloys is often applied to protect offshore support structures of wind turbines from corrosion. Given the considerable growth of renewable energies and thus offshore wind farms in Germany over the last decade, increasing levels of aluminum, indium and zinc are released to the marine environment. Although these metals are ecotoxicologically well-studied, data regarding their impact on marine organisms, especially sediment-dwelling species, as well as possible ecotoxicological effects of galvanic anodes are scarce. To investigate possible ecotoxicological effects to the marine environment, the diatom Phaedactylum tricornutum, the bacterium Aliivibrio fischeri and the amphipod Corophium volutator were exposed to dissolved galvanic anodes and solutions of aluminum and zinc, respectively, in standardized laboratory tests using natural seawater. In addition to acute toxicological effects, the uptake of these elements by C. volutator was investigated.
Results
The investigated anode material caused no acute toxicity to the tested bacteria and only weak but significant effects on algal growth. In case of the amphipods, the single elements Al and Zn showed significant effects only at the highest tested concentrations. Moreover, an accumulation of Al and In was observed in the crustacea species.
Conclusions
Overall, the findings of this study indicated no direct environmental impact on the tested marine organisms by the use of galvanic anodes for cathodic protection. However, the accumulation of metals in, e.g., crustaceans might enhance their trophic transfer within the marine food web.
Special Feature: The Multidisciplinary Drifting Observatory for the Study of Arctic Climate (MOSAiC).-- 42 pages, 16 figures, 3 tables, supplemental files https://doi.org/10.1525/elementa.2021.000046.-- Data accessibility statement: All data in this manuscript are publicly available from online repositories. Note that most data sets contain raw or preliminary data, while advanced versions will become available in future. The data may be found under the following references: drift track data (Figure 1, Nicolaus et al., doi:10.1594/PANGAEA.937204), observational dates (Figure 4, Nicolaus et al., doi:10.5281/zenodo.5898517), panorama photographs (Figure 5, Nicolaus et al., doi:10.1594/PANGAEA.938534), TLS data (Figure 6, Clemens-Sewall et al., doi:10.18739/A27S7HT3B), ROV radiation data (Figure 7, Nicolaus et al., doi:10.1594/PANGAEA.935688), surface albedo data on ground (Figure 8, Smith et al., broadband data under doi:10.18739/A2KK94D36 and spectral data under doi:10.18739/A2FT8DK8Z) and from the HELiX drone (Figure 8, Calmer et al., doi:10.18739/A2GH9BB0Q), on-ice RS data (Figure 10, Spreen et al., doi:10.5281/zenodo.5725870), surface images from thermal infrared and true color (Figure 11, Thielke et al, doi:10.1594/PANGAEA.934666), drift speed data from Polarstern (Figure 12, Nicolaus et al., doi:10.1594/PANGAEA.937204), deformation data from SAR (Figure 13, von Albedyll et al, doi:10.5281/zenodo.5195366), sea ice thickness and snow depth distribution (Figure 14, Hendricks et al., doi:10.5281/zenodo.5155244), sea ice physical properties (Figure 15, in Tables S2 and S3) with a sea ice core overview (Granskog et al., doi:10.5281/zenodo.4719905), snow pack properties (Figure 16, Macfarlane et al., doi:10.1594/PANGAEA.935934), and ship radar video sequence (Jäkel et al., doi:10.5446/52953) ; Year-round observations of the physical snow and ice properties and processes that govern the ice pack evolution and its interaction with the atmosphere and the ocean were conducted during the Multidisciplinary drifting Observatory for the Study of Arctic Climate (MOSAiC) expedition of the research vessel Polarstern in the Arctic Ocean from October 2019 to September 2020. This work was embedded into the interdisciplinary design of the 5 MOSAiC teams, studying the atmosphere, the sea ice, the ocean, the ecosystem, and biogeochemical processes. The overall aim of the snow and sea ice observations during MOSAiC was to characterize the physical properties of the snow and ice cover comprehensively in the central Arctic over an entire annual cycle. This objective was achieved by detailed observations of physical properties and of energy and mass balance of snow and ice. By studying snow and sea ice dynamics over nested spatial scales from centimeters to tens of kilometers, the variability across scales can be considered. On-ice observations of in situ and remote sensing properties of the different surface types over all seasons will help to improve numerical process and climate models and to establish and validate novel satellite remote sensing methods; the linkages to accompanying airborne measurements, satellite observations, and results of numerical models are discussed. We found large spatial variabilities of snow metamorphism and thermal regimes impacting sea ice growth. We conclude that the highly variable snow cover needs to be considered in more detail (in observations, remote sensing, and models) to better understand snow-related feedback processes. The ice pack revealed rapid transformations and motions along the drift in all seasons. The number of coupled ice–ocean interface processes observed in detail are expected to guide upcoming research with respect to the changing Arctic sea ice ; This work was funded by the following: – the German Federal Ministry of Education and Research (BMBF) through financing the Alfred-Wegener-Institut Helmholtz-Zentrum für Polar- und Meeresforschung (AWI) and the Polarstern expedition PS122 under the grant N-2014-H-060_Dethloff, – the AWI through its projects: AWI_ROV, AWI_ICE, AWI_SNOW, AWI_ECO. The AWI buoy program and ROV work were funded by the Helmholtz strategic investment Frontiers in Arctic Marine Monitoring (FRAM), – the Deutsche Forschungsgemeinschaft (DFG, German Research Foundation) through the Transregional Collaborative Research Centre TRR-172 "ArctiC Amplification: Climate Relevant Atmospheric and SurfaCe Processes, and Feedback Mechanisms (AC)3" (grant 268020496), the International Research Training Group 1904 ArcTrain (grant 221211316), the MOSAiCmicrowaveRS project (grant 420499875), the HELiPOD grant (LA 2907/11-1), and the SCASI (NI 1096/5-1 and KA 2694/7-1) and SnowCast (AR1236/1) projects, – the BMBF through the projects Diatom-ARCTIC (03F0810A), IceSense (BMBF 03F0866A and 03F0866B), MOSAiC3-IceScan (BMBF 03F0916A), NiceLABpro (BMBF 03F0867A), SSIP (01LN1701A), and SIDFExplore (03F0868A), – the German Federal Ministry for Economic Affairs and Energy through the project ArcticSense (BMWi 50EE1917A), – the US National Science Foundation (NSF) through the project PROMIS (OPP-1724467, OPP-1724540, and OPP-1724748), the buoy work (OPP-1723400), the MiSNOW (OPP-1820927), the snow transect work (OPP-1820927), the sea ice coring work (OPP-1735862), the HELiX drone operations (OPP-1805569), surface energy fluxes (OPP-1724551), Climate Active Trace Gases (OPP-1807496), and Reactive Gas Chemistry (OPP-1914781). The last 4 of these were also supported by the NOAA Physical Sciences Laboratory, – the European Union's Horizon 2020 research and innovation program projects ARICE (grant 730965) for berth fees associated with the participation of the DEARice team and INTAROS (grant 727890) supporting the drone and albedo measurements, – the US Department of Energy Atmospheric Radiation Measurement (ARM) and Atmospheric System Research (ASR) programs (DE-SC0019251, DE-SC0021341), – the National Aeronautics and Space Administration (NASA) project 80NSSC20K0658, – the European Space Agency (ESA) MOSAiC microwave radiometer (EMIRAD2, ELBARA, HUTRAD), (EMIRAD2, ELBARA, HUTRAD), CIMRex (contract 4000125503/18/NL/FF/gp) and GNSS-R (P.O. 5001025474, C.N. 4000128320/19/NL/FF/ab) GNSS-R (contracts P.O. 5001025474 and C.N. 4000128320/19/NL/FF/ab) projects, – the Canadian Space Agency FAST project (grant no. 19FACALB08), – EUMETSAT support for microwave scatterometer measurements, – the Research Council of Norway through the projects HAVOC (grant no. 280292), SIDRiFT (grant no. 287871), and CAATEX (grant no. 280531), – the Fram Centre (Tromsø, Norway), from its flagship program on Arctic Ocean through the PHOTA project, – the UKRI Natural Environment Research Council (NERC) and BMBF, who jointly funded the Changing Arctic Ocean program (project Diatom Arctic, NE/R012849/1 and 03F0810A), – the UK Natural Environment Research Council (project SSAASI-CLIM grant NE/S00257X/1), – the Agencia Estatal de Investigación AEI of Spain (grant no. PCI2019-111844-2, RTI2018-099008-B-C22), – the Swedish Research Council (VR, grant no. 2018-03859), – the Swedish Polar Research Secretariat for berth fees for MOSAiC, – the Swiss Polar Institute project SnowMOSAiC, – the Werner-Petersen-Foundation for the development of a remotely operated floating platform (grant no. FKZ 2019/610). ; Peer reviewed
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