环境保护税对企业绩效的影响研究：基于税额标准的提高

2018年中国正式开征环境保护税,这是我国首个以环境保护为直接政策目标的税种。环境保护税由排污费改革而来,有一半以上省份直接平移排污费收费标准,其他省份提高了税额标准。本文以2016—2019年中国上市公司季度数据为研究样本,利用PSM-DID方法评估了环境保护税税额标准提高对企业绩效的短期经济影响。实证结果表明,在短期内环境保护税税额标准提高并不会对企业绩效产生显著的影响,这一结论在进行三重差分、更换指标和数据等稳健性检验之后仍然成立。此外,本文发现在制度环境较好的东部地区,环境保护税对企业绩效的短期抑制作用更为显著,税额标准提高降低了企业的净资产收益率和总资产报酬率,显示出制度环境对环境保护税具有加强效应,从而促使企业有更好的环境表现。对此,本文提出应持续优化环境保护税制度,提高征管能力和水平,调高部分地区环境保护税税额标准,改进中西部地区制度环境等建议。     

2017年春夏期间南京地区臭氧污染输送影响及潜在源区

基于南京市空气质量数据与NCEP全球再分析资料,利用后向轨迹模式计算了2017年春夏（4~10月）到达南京城区逐时的24 h近地面气团后向轨迹,并将后向轨迹数据与臭氧质量浓度数据结合,进行轨迹聚类与潜在源区分析.结果表明,2017年南京市臭氧日最大8 h滑动平均浓度在12~261 μg·m^-3,超标共58 d,主要集中在春夏季.臭氧月变化呈现单峰状,其中6月臭氧浓度与超标天数最高,臭氧日变化总体呈单峰状,峰值浓度出现在14：00左右;模拟获得5136条轨迹,其中超标轨迹约占10%,超标轨迹月度分布差异较为明显,5、6两月合计占比约60%,经聚类分析得到气团输送路径共有6条,分别来自东北偏北、西北、西南、东南偏南、东南及东北方向,其中东南与东南偏南方向两类气团出现频率最高,分别为23.33%和20.76%,且对应的臭氧浓度较高,对南京臭氧污染贡献较大;潜在源区分析WPSCF与WCWT的高值区一致性较好,均揭示臭氧污染潜在源区主要分布在常州、无锡、苏州与湖州等环太湖城市,同时周边城市泰州、马鞍山、芜湖、滁州、南通与连云港等地是次要的潜在源区.臭氧污染区域输送贡献明显,需要强化长三角区域联防联控.     

基于新内点测试与Grid-SCAN的铀尾矿库监测定位算法

面向铀尾矿库放射性核素污染WSN监测中,由于监测环境制约,针对该条件下节点密度低、带状分布网络连通性差等问题,为保证一定定位精度,提出一种新的定位算法。新内点测试利用RSSI值与海伦公式判断是否在三角形内外,无需未知节点周围其他节点信息,并采用Grid-SCAN寻找概率模型选取点,使该算法满足低密度条件的定位并减少其计算量。约束范围内计算网格内各点RSSI值的概率,并以最大概率坐标为定位结果。经过仿真,新算法较APIT算法在定位精度上提高了55%~69%。     

亚热带茶园土壤酸度特征研究——以福建省武夷山市为例

调查测试福建省武夷山市60个茶园6个土类120个土层的土壤酸度指标,分析茶园土壤酸度特征,结果表明:福建省武夷山市茶园0~20cm土层土壤平均pH值为4.52,其中pH < 4.5的重度酸化土壤占总调查样本的55.00%;20~40cm土层土壤平均pH值为4.52,pH < 4.5占53.33%;茶园红壤、紫色土、粗骨土0~20cm、20~40cm土层土壤平均pH值均低于4.5,茶园土壤酸化严重.总体上茶园土壤中交换性Al³⁺的数量和相对比例随交换性酸总量增加而增大,交换性H⁺的相对比例则呈相反的变化特征,交换性Al³⁺占交换性酸的比例为76.67%~98.40%;茶园土壤pH值与交换性酸、H⁺和Al³⁺均呈极显著的负相关关系,相关系数分别为-0.61、-0.46和-0.59.茶园土壤酸碱缓冲性能随着土壤pH值的降低呈现下降趋势;总体上茶园土壤pH值与盐基饱和度呈极显著正相关关系, 土壤pH值与盐基饱和度的正相关主要受到交换性Ca²⁺、Mg²⁺饱和度的制约.但不同土壤类型表现不一,体现了茶园土壤酸度的复杂性、多样性.     

气候变化对土壤微生物多样性及其功能的影响

以同时模拟未来大气CO₂浓度和温度升高的田间开放式气候变化平台为依托,研究CO₂浓度升高（CE）、升温（WA）以及两者同时升高（CW）对麦田土壤基础呼吸和微生物丰度、群落结构的影响.结果表明：CE对土壤基础呼吸没有影响,但是WA显著提高了土壤基础呼吸,在抽穗和成熟期分别增加了51.6%和38.5%.在分蘖期,土壤细菌和真菌丰度没有显著变化;而在抽穗和成熟期,CW和WA处理显著降低了真菌丰度,降低幅度分别达到32.1%~50.2%和32.0%~37.4%.通过对T-RFLP数据分析发现,CE、CW和WA处理对麦田土壤真菌和细菌群落结构没有显著影响,但是在一定程度上改变了古菌群落结构.与对照相比,CE处理真菌多样性提高了7.1%~8.2%,CW和WA处理真菌多样性分别降低了5.3%~13.5%和22.1%~33.6%;在分蘖和抽穗期,CE、CW和WA处理土壤细菌多样性比对照显著提高.     

Using regression models to evaluate the formation of trihalomethanes and haloacetonitriles via chlorination of source water with low SUVA values in the Yangtze River Delta region,China

The purpose of this study was to develop the multiple regression models to evaluate the formation of trihalomethanes (THMs) and haloacetonitriles (HANs) during chlorination of source water with low specific ultraviolet absorbance (SUVA) in Yangtze River Delta, China. The results showed that the regression models of THMs exhibited good accuracy and precision, and 86–97 % of the calculated values fell within ±25 % of the measured values. While the HANs models showed relatively weak evaluation ability, as only 75–83 % of the calculated values were within ±25 % of the measured values. The organic matter [dissolved organic carbon (DOC) or UV absorbance at 254 nm] and bromide exerted the most important influence on the formation of HANs. While for THMs, besides the organic matter and bromide, reaction time was also a key factor. Comparing the models for total THMs (T-THMs) in this study with others revealed that the regression models from the low SUVA waters may have low DOC coefficients, but high bromide coefficients as compared with those from the high SUVA waters.     

HCHs and DDTs in Yellow River of Henan section—a typical agricultural area in China: levels,distributions and risks

The levels, potential sources and ecological risks of hexachlorocyclohexanes (HCHs) and dichlorodiphenyltrichloroethanes (DDTs) in Yellow River of Henan section, a typical agricultural area in China, were investigated. Surface water samples and suspended particulate matters (SPMs) were collected from 23 sites during two seasons. In wet season, the residues of ∑HCHs (α-HCH, β-HCH, γ-HCH and δ-HCH) and ∑DDTs (p,p′-DDT, o,p′-DDT, p,p′-DDE, p,p′-DDD) ranged from 41.7 to 290 and 4.42 to 269 ng/L in surface water, while those varied from 0.86 to 157 and 1.79 to 96.1 ng/g dw in SPM, respectively. Moreover, in surface water, the levels of HCHs and DDTs in wet season were much higher than those in dry season. The reverse was true for residues of HCHs and DDTs in SPM. Compared with the large rivers in other regions, the levels of HCHs and DDTs in the studied area ranked at high levels and the residual concentrations might cause adverse biological risk, especially for ∑HCHs during wet season. Distributions of HCHs and DDTs delineated that the input of tributaries made a significant effect on the residue of HCHs and DDTs in the mainstream. ∑HCHs in surface water were consist of 26.7 % α-HCH, 30.0 % β-HCH, 37.9 % γ-HCH and 5.45 % δ-HCH and those in SPM contained 5.16 % α-HCH, 22.1 % β-HCH, 60.5 % γ-HCH and 12.2 % δ-HCH on average. Combined with ratios of α-HCH/γ-HCH in surface water (0.70) and in SPM (0.09), the results strongly indicated that lindane was recently used or discharged in the studied area. The mean percentage of DDTs′ isomers were 28.7 % p,p′-DDT, 29.8 % o,p′-DDT, 28.1 % p,p′-DDE and 13.4 % p,p′-DDD in surface water, while those were 12.5 % p,p′-DDT, 31.8 % o,p′-DDT, 30.5 % p,p′-DDE and 25.1 % p,p′-DDD in SPM. The ratios of (DDE + DDD)/∑DDTs and o,p′-DDT/p,p′-DDT revealed that the DDTs in the studied area mainly derived from long-term weathering of technical DDTs residue and the input of dicofol.     

邻苯二甲酸酯降解细菌的多样性、降解机理及环境应用

邻苯二甲酸酯(phthalic acid esters,PAEs)是一类对人体内分泌系统有干扰作用的持续性有机污染物(persistent organic pol utants,POPs)。PAEs在环境介质如水体、底泥和土壤中长期赋存会对生物体产生毒害效应,其分布广、浓度高和难降解等特点是限制有效环境治理的主要因素。作为环境的重要组成部分,微生物对污染物有很强的适应能力和高效的降解能力,这为PAEs的生物修复提供了可能。与物理化学修复法相比,微生物修复技术具有可控性强、修复面广和灵活性高等优势。本文综述了已报道的大部分PAEs降解细菌的种类及其代谢机制,并分析了其在PAEs污染水体和土壤修复中的应用现状与前景,以期为PAEs环境行为与生物修复研究提供参考。     

丙烯腈诱导的氧化应激对大鼠睾丸NF-κB信号通路的影响

为探索丙烯腈(acrylonitrile,ACN)诱导的氧化应激对大鼠睾丸NF-κB信号通路的影响,将50只SPF级健康SD雄性大鼠按体重随机分为12.5、25、50 mg·kg~(-1)ACN染毒组,50 mg·kg~(-1)ACN+300 mg·kg~(-1)N-乙酰半胱氨酸(N-acetylcysteine,NAC)干预组(NAC干预组),对照组(给予等体积玉米油),每组10只,灌胃,1次/天,6天/周,共90 d。可见光分光光度法检测睾丸组织中超氧化物歧化酶(superoxide dismutase,SOD)、谷胱甘肽过氧化物酶(glutathione peroxidase,GSH-Px)、还原型谷胱甘肽/氧化型谷胱甘肽比值(glutathione/oxidized glutathione,GSH/GSSG)、丙二醛(malondialdehyde,MDA)。免疫荧光染色法检测睾丸核因子-κB(nuclear factorκB,NF-κB)激活及核转移。Western Blot检测睾丸p65、IκB蛋白表达。结果显示,低、高剂量染毒组大鼠睾丸GSH/GSSG比值、GSH-Px酶活性与对照组比较降低(P0.05)。中、高剂量染毒组大鼠睾丸MDA含量与对照组比较升高(P0.05)。NAC干预组大鼠睾丸MDA含量与高ACN组比较降低(P0.05);NAC干预组大鼠睾丸GSH/GSSG比值与高ACN组比较升高(P0.05);免疫荧光结果显示,高ACN组大鼠睾丸NF-κB被激活,并转移入细胞核。NAC干预组与高ACN组比较p65蛋白表达及核转移显著减少。Western Blot结果显示,高剂量染毒组大鼠睾丸p65蛋白表达与对照组比较升高(P0.05),IκB蛋白表达与对照组比较降低(P0.05);NAC干预组大鼠睾丸p65蛋白表达与高ACN组比较降低,IκB蛋白表达与高ACN组比较升高,差异有统计学意义(P0.05)。结果表明丙烯腈引起的氧化应激激活了大鼠睾丸生殖细胞NF-κB信号通路。