Net Source Research Articles

The emission of CO from tropical rainforest soils

Abstract. Soil carbon monoxide (CO) fluxes represent a net balance between biological soil CO uptake and abiotic soil and (senescent) plant CO production. Studies largely from temperate and boreal forests indicate that soils serve as a net sink for CO, but uncertainty remains about the role of tropical rainforest soils to date. Here we report the first direct measurements of soil CO fluxes in a tropical rainforest and compare them with estimates of net ecosystem CO fluxes derived from accumulation of CO at night under stable atmospheric conditions. Furthermore, we used laboratory experiments to demonstrate the importance of temperature on net soil CO fluxes. Net soil surface CO fluxes ranged from −0.19 to 3.36 nmol m−2 s−1, averaging ∼1 nmol CO m−2 s−1. Fluxes varied with season and topographic location, with the highest fluxes measured in the dry season in a seasonally inundated valley. Ecosystem CO fluxes estimated from nocturnal canopy air profiles, which showed CO mixing ratios that consistently decreased with height, ranged between 0.3 and 2.0 nmol CO m−2 s−1. A canopy layer budget method, using the nocturnal increase in CO, estimated similar flux magnitudes (1.1 to 2.3 nmol CO m−2 s−1). In the wet season, a greater valley ecosystem CO production was observed in comparison to measured soil valley CO fluxes, suggesting a contribution of the valley stream to overall CO emissions. Laboratory incubations demonstrated a clear increase in CO production with temperature that was also observed in field fluxes, though high correlations between soil temperature and moisture limit our ability to interpret the field relationship. At a common temperature (25 °C), expected plateau and valley senescent-leaf CO production was small (0.012 and 0.002 nmol CO m−2 s−1) in comparison to expected soil material CO emissions (∼ 0.9 nmol CO m−2 s−1). Based on our field and laboratory observations, we expect that tropical rainforest ecosystems are a net source of CO, with thermal-degradation-induced soil emissions likely being the main contributor to ecosystem CO emissions. Extrapolating our first observation-based tropical rainforest soil emission estimate of ∼ 1 nmol m−2 s−1, global tropical rainforest soil emissions of ∼ 16.0 Tg CO yr−1 are estimated. Nevertheless, total ecosystem CO emissions might be higher, since valley streams and inundated areas might represent local CO emission hot spots. To further improve tropical forest ecosystem CO emission estimates, more in situ tropical forest soil and ecosystem CO flux measurements are essential.

Carbon and water vapor exchanges coupling for different irrigated and rainfed conditions on Andean potato agroecosystems

AbstractThe fundamental exchange of water for carbon lays the groundwork for understanding the interplay between carbon and water cycles in terrestrial ecosystems, providing valuable insights into global water and carbon balances and vegetation growth. Inherent water use efficiency (IWUE) was used as a study framework of the diurnal patterns and degree of coupling of carbon and water exchange to investigate the net ecosystem carbon exchange (NEE) responses of three water regime potato cropping systems [full-irrigation (FI), deficit-irrigation (DI), and rainfed (RF)] in Cundinamarca, Colombia. The eddy covariance method was used to determine CO2 and water fluxes, surface resistances, and the omega decoupling factor (Ω). Additionally, leaf area index (LAI), and specific leaf area (SLA) were assessed to determine the canopy influence on carbon and water exchange. The highest carbon sink activity (NEE = -311.96 ± 12.82 g C m−2) at FI, is primarily attributed to a larger canopy with high autotrophic activity and low internal resistance. This supported a highly coupled and synchronized exchange between evapotranspiration (ET) and gross primary production (GPP), as reflected in the highest IWUE (4.7 mg C kPa s−1 kg−1 H2O). In contrast, the lower sink capacity at DI (NEE = − 17.3 ± 4.6 g C m−2) and the net carbon source activity from RF (NEE = 187.21 ± 3.84 g C m−2) were related to a smaller leaf area available for water and carbon exchange, resulting in lower IWUE (2.3 and 1.01 mg C kPa s−1 kg−1 H2O, respectively) and a decoupled and desynchronized gas exchange caused by unbalanced restrictions on ET and GPP fluxes. These results provide new information on carbon–water interactions in potatoes and improve the understanding of carbon sequestration and drought effects on potato sink activity.

Unexpected contributions by carbonates and organic matter in a silicate-dominated tropical catchment: An isotope approach

The understanding of global carbon has rarely extended to small-scale tropical river basins. To address these uncertainties, this study aims to investigate the importance of rock weathering and organic matter turnover in the carbon cycle in a terrain dominated by crystalline silicate rocks. The geochemical composition of the dissolved and particulate carbon phases (DIC, DOC and POC) and their stable carbon isotopes were studied in the Deduru Oya River in Sri Lanka. Dissolved inorganic carbon (DIC) was the most dominant carbon phase and its contribution to the total carbon pool varied between 67 and 89 %. Furthermore, the δ13CDIC values in the river varied between −1.1 and −16.5 ‰. The lithological characteristics and molar ratios between Ca2+, Mg2+ and HCO3− indicated rock weathering mainly by CO2 and carbonic acid. The δ13CDIC values for groundwater input were −15.9 ‰, while for carbonate weathering, mainly due to fertiliser input, they reached a value of −12.7 ‰. This input was fed into an isotope mass balance to determine the relative contributions. However, the isotope mass balance was only plausible after correcting for the effects on the δ13CDIC caused by degassing and photosynthesis. Our study demonstrated that carbonate weathering and organic matter turnover are essential components of the river carbon cycle even in a silicate dominated catchment. They can represent up to 60 % of the DIC pool. Combined with the higher organic matter turnover and high pCO2 in the river water, it can be suggested that the Deduru Oya River acts as a net source of CO2 in the atmosphere. Our study shows that CO2 degassing and in-stream photosynthesis in tropical river systems need to be considered along with chemical weathering to account for carbon transport and turnover in tropical rivers.

Unexpected contributions by carbonates and organic matter in a silicate-dominated tropical catchment: An isotope approach

The understanding of global carbon has rarely extended to small-scale tropical river basins. To address these uncertainties, this study aims to investigate the importance of rock weathering and organic matter turnover in the carbon cycle in a terrain dominated by crystalline silicate rocks. The geochemical composition of the dissolved and particulate carbon phases (DIC, DOC and POC) and their stable carbon isotopes were studied in the Deduru Oya River in Sri Lanka. Dissolved inorganic carbon (DIC) was the most dominant carbon phase and its contribution to the total carbon pool varied between 67 and 89 %. Furthermore, the δ13CDIC values in the river varied between −1.1 and −16.5 ‰. The lithological characteristics and molar ratios between Ca2+, Mg2+ and HCO3− indicated rock weathering mainly by CO2 and carbonic acid. The δ13CDIC values for groundwater input were −15.9 ‰, while for carbonate weathering, mainly due to fertiliser input, they reached a value of −12.7 ‰. This input was fed into an isotope mass balance to determine the relative contributions. However, the isotope mass balance was only plausible after correcting for the effects on the δ13CDIC caused by degassing and photosynthesis. Our study demonstrated that carbonate weathering and organic matter turnover are essential components of the river carbon cycle even in a silicate dominated catchment. They can represent up to 60 % of the DIC pool. Combined with the higher organic matter turnover and high pCO2 in the river water, it can be suggested that the Deduru Oya River acts as a net source of CO2 in the atmosphere. Our study shows that CO2 degassing and in-stream photosynthesis in tropical river systems need to be considered along with chemical weathering to account for carbon transport and turnover in tropical rivers.

White Clover does not Increase Soil N2O Emissions Compared to Ryegrass in Non-Frozen Winter, but Increases CH4 Uptake

AbstractAs one of the most important forage species in Europe, white clover (Trifolium repens) is a legume that is well recognized for its potential to increase productivity especially under reduced N input. It is hypothesized that legumes have the potential to decrease overwinter soil greenhouse gas (GHG) emissions due to more efficient N recycling as compared to non-legume forbs. We conducted a field experiment recording high-resolution soil nitrous oxide (N2O) and methane (CH4) fluxes during the winter months (December 2019 to March 2020) on a five-year-old grassland in central Germany with white clover, fertilized and unfertilized perennial ryegrass (Lolium perenne), and bare soil. White clover and fertilized ryegrass stimulated soil N2O emissions by 174% and 212% as compared to bare soil, and by 36% and 56% as compared to unfertilized ryegrass, respectively, due to their greater N availability and higher water-filled pore space (WFPS). The estimated cumulative CH4 fluxes under white clover were a net CH4 sink, whereas ryegrass and bare soil were net CH4 sources. Soil N2O fluxes were predominantly regulated by both mineral N and WFPS, while CH4 fluxes were mainly explained by WFPS. N-fertilization during the growing season did not affect off-season N2O and CH4 fluxes in perennial ryegrass plots. The combined non-CO2 global warming potential highlighted the possible mitigation effect of white clover on overwinter GHG emissions. Our findings suggest that GHG emissions from legumes are not offsetting their productive benefits during the non-frozen winter seasons.

More Frequent Spaceborne Sampling of XCO2 Improves Detectability of Carbon Cycle Seasonal Transitions in Arctic‐Boreal Ecosystems

AbstractSurface, aircraft, and satellite measurements indicate pervasive early cold season (Augut–September) CO2 emissions across Arctic regions, consistent with increased ecosystem metabolism in plants and soils. A key remaining question is whether cold season sources will become large enough to permanently shift the Arctic into a net carbon source. Polar orbiting GHG satellites provide robust estimation of regional carbon budgets but lack sufficient spatial coverage and repeat frequency to track sink‐to‐source transitions in the early cold season. Mission concepts such as the Arctic Observing Mission (AOM) advocate for flying imaging spectrometers in highly elliptical orbits (HEO) over the Arctic to address sampling limitations. We perform retrieval and flux inversion simulation experiments using the AURORA mission concept, leveraging a Panchromatic imaging Fourier Transform Spectrometer (PanFTS) in HEO. Our simulations demonstrate the potential benefits of increased CO2 sampling for detecting emissions during the early cold season.

Dissolved Nitrous Oxide and Hydroxylamine in the Northern South China Sea in Summer

AbstractNitrous oxide (N2O) is a potent greenhouse gas and a strong ozone‐depleting substance. Ocean is an important natural source of atmospheric N2O, which has attracted increasing attention recently as to understand the biogeochemical cycles of nitrogen in marine systems. Nitrification is one of the major N2O production pathways during which N2O is produced as a side product and hydroxylamine (NH2OH) is produced as an obligate intermediate. However, few studies have reported the NH2OH variability in natural seawater and its relationship between N2O remains ambiguous. In summer 2022, spatial distribution and influencing factors of N2O and NH2OH in the northern South China Sea (SCS) were investigated. Dissolved N2O varied from 5.79 to 34.80 nmol L−1 in water column and generally increased with water depth above 800 m. N2O was correlated with dissolved oxygen and nitrate, inferring that N2O was mainly produced via nitrification. NH2OH varied from below detection limit to 3.91 nmol L−1. The adoption of multiple standard additions can largely reduce the bias in NH2OH measurement. Structural equation modeling showed that NH2OH has a potential effect favoring excessive N2O. Surface N2O saturation ranged between 102% and 278%, indicating that the northern SCS was a net source of atmospheric N2O in summer.

Carbon Emissions and Intensity of Land Use: A Rural Setting Analysis in Ningde City, China

Carbon emissions and land use intensity serve as crucial indicators of land management. This paper proposes a methodological framework to elucidate the sustainability of carbon emissions in rural areas via a coordination model, scrutinizes the correlation with land use intensity, and investigates the significance of influential factors. The study focuses on village-level units within Ningde City, and finds the pronounced spatial heterogeneity characterizing the distribution of carbon emissions across different villages: (1) Villages exhibiting high levels of carbon emissions are predominantly concentrated in the southeast region, whereas those with low carbon emission levels are primarily clustered in the northwest region. The majority of the villages serve as net carbon emission sources. (2) Spatial disparities exist in the impact of land use intensity on economic benefits from carbon sources, ecological benefits from carbon sinks, and carbon emission sustainability. (3) Significant variations exist in the influence of factors affecting land use intensity, economic benefits of carbon sources, ecological benefits of carbon sinks, and the sustainability of carbon emissions in rural areas. These findings could guide governments in implementing distinct land use control policies and provide a framework for assessing carbon emission sustainability within land management strategies.

Cereal-Legume Mixed Residue Addition Increases Yield and Reduces Soil Greenhouse Gas Emissions from Fertilized Winter Wheat in the North China Plain

Incorporating crop residues into the soil is an effective method for improving soil carbon sequestration, fertility, and crop productivity. Such potential benefits, however, may be offset if residue addition leads to a substantial increase in soil greenhouse gas (GHG) emissions. This study aimed to quantify the effect of different crop residues with varying C/N ratios and different nitrogen (N) fertilizers on GHG emissions, yield, and yield-scaled emissions (GHGI) in winter wheat. The field experiment was conducted during the 2018–2019 winter wheat season, comprising of four residue treatments (no residue, maize residue, soybean residue, and maize-soybean mixed residue) and four fertilizer treatments (control, urea, manure, and manure + urea). The experiment followed a randomized split-plot design, with N treatments as the main plot factor and crop residue treatments as the sub-plot factor. Except for the control, all N treatments received 150 kg N ha−1 season−1. The results showed that soils from all treatments acted as a net source of N2O and CO2 fluxes but as a net sink of CH4 fluxes. Soybean residue significantly increased soil N2O emissions, while mixed residue had the lowest N2O emissions among the three residues. However, all residue amendments significantly increased soil CO2 emissions. Furthermore, soybean and mixed residues significantly increased grain yield by 24% and 21%, respectively, compared to no residue amendment. Both soybean and mixed residues reduced GHGI by 25% compared to maize residue. Additionally, the urea and manure + urea treatments exhibited higher N2O emissions among the N treatments, but they contributed to significantly higher grain yields and resulted in lower GHGI. Moreover, crop residue incorporation significantly altered soil N dynamics. In soybean residue-amended soil, both NH4+ and NO3− concentrations were significantly higher (p < 0.05). Conversely, soil NO3− content was notably lower in the maize-soybean mixed residue amendment. Overall, our findings contribute to a comprehensive understanding of how different residue additions from different cropping systems influence soil N dynamics and GHG emissions, offering valuable insights into effective agroecosystems management for long-term food security and soil sustainability while mitigating GHG emissions.

The Role of Ocean Mesoscale Variability in Air‐Sea CO2 Exchange: A Global Perspective

AbstractOcean mesoscale flows significantly influence nutrient distribution and biological productivity, yet the scarcity of eddy‐permitting observational data sets and climate modeling hinders understanding their role in carbon sequestration. Using an eddy‐resolving global simulation, this study investigates the significance of ocean mesoscales in air‐sea carbon dioxide (CO2) exchange. Results show over 30% of CO2 flux variance in energetic regions attributed to flows with horizontal scales smaller than 2°. Mesoscale flows can drive a cumulative CO2 flux that is either a net carbon sink or source depending on region, with magnitudes on the order of 105 tonnes of carbon per year. Variations in this mesoscale‐related CO2 flux are correlated with local relative vorticity and the background gradient of ocean partial pressure of CO2. This analysis underscores the importance of considering ocean mesoscales in monitoring carbon flux, highlighting the need to explore the influence of increasing eddy activity on carbon uptake in a changing climate.

Substantial uptake of nitrous oxide (N2O) by shoots of mature European beech

Similar to soils, tree stems emit and consume nitrous oxide (N2O) from the atmosphere. Although tree leaves dominate tree surface area, they have been completely excluded from field N2O flux measurements and therefore their role in forest N2O exchange remains unknown. We explored the contribution of leaf fluxes to forest N2O exchange. We determined the N2O exchange of mature European beech (Fagus sylvatica) stems and shoots (i.e., terminal branches) and of adjacent forest floor, in a typical temperate upland forest in Germany. The beech stems, and particularly the shoots, acted as net N2O sinks (−0.254 ± 0.827 μg N2O m−2 stem area h−1 and −4.54 ± 1.53 μg N2O m−2 leaf area h−1, respectively), while the forest floor was a net source (2.41 ± 1.08 μg N2O m−2 soil area h−1). The unstudied tree shoots were identified as a significant contributor to the net ecosystem N2O exchange. Moreover, we revealed for the first time that tree leaves act as substantial N2O sinks. Although this is the first study of its kind, it is of global importance for the proper design of future flux studies in forest ecosystems worldwide. Our results demonstrate that excluding tree leaves from forest N2O flux measurements can lead to misinterpretation of tree and forest N2O exchange, and thus global forest greenhouse gas flux inventories.

Denitrifying bioreactors and dissolved phosphorus: Net source or sink?

Understanding the world through a lens of phosphorus (P), as Dr. Andrew Sharpley aimed to do, adds a deeper dimension for water quality work in the heavily tile-drained US Midwest where nitrate is often the nutrient of biggest concern. Denitrifying woodchip bioreactors reduce nitrate pollution in drainage water, but dissolved phosphorus leached from the organic fill is a possible pollution tradeoff. Recent work by Dr. Sharpley and others defined such tradeoffs as strategic decisions in which a negative outcome is accepted with prior knowledge of the risk. In this vein, we assessed 23 site-years from full-size bioreactors in Illinois to determine if bioreactors were a net dissolved reactive phosphorus (DRP) source and, if so, to determine flow-related correlation agents (1904 sample events; 10 bioreactors). DRP was removed across the bioreactors in 15 of 23 site-years. The 23 site-years provided a median annual DRP removal efficiency of 12% and a median annual DRP removal rate of 7.1mg DRP/m3 bioreactor per day, but the ranges of all removal metrics overlapped zero. The highest daily bioreactor DRP removal rates occurred with high inflow concentrations and under low hydraulic retention times (i.e., under higher loading). Dr. Sharpley was one of the first to explore losses of DRP in subsurface drainage and performed decades of useful applied studies that inspired approaches to management of P loss on both drained and undrained land. We seek to honor this legacy with this practical study of the DRP benefits and tradeoffs of denitrifying bioreactors.

Determining the net input fluxes of pollutants based on the spatial source apportionment receptor model for early warning of regional soil pollution

Understanding the soil pollutants' net input fluxes is essential for accurate early warning of regional soil pollution. However, the traditional input-output investigation method for soil pollutants' net input fluxes is often costly, especially at the regional scale. This study first assessed the land-use effects on soil heavy metals around a typical copper smelting area in China. Next, an improved spatial source apportionment receptor model, namely robust absolute principal component scores/robust geographically weighted regression with category land-use information (RAPCS/RGWR-CLU), was proposed to apportion the net source contributions, and its performance was compared with those of RAPCS/RGWR and the traditional absolute principal component scores/multiple linear regression (APCS/MLR). Finally, the net input fluxes of soil heavy metals were determined based on RAPCS/RGWR-CLU, and its performance was compared with that of the traditional input-output investigation method. Results showed that (i) land-use effects are significant for soil As, Cu, Pb, and Zn; (ii) RAPCS/RGWR-CLU achieves higher source apportionment accuracy than RAPCS/RGWR and APCS/MLR; and (iii) the net input fluxes determined by RAPCS/RGWR-CLU have similar accuracy to those determined by the traditional input-output investigation method but with significantly lower costs. Therefore, this study provided a cost-effective solution to determine the net input fluxes of soil pollutants.

CO2 fluxes of vegetation in the Greenbelt of Ontario and increased net ecosystem emissions associated with its removal

The fluxes of carbon dioxide (CO2) to and from vegetation can be significant on a regional scale. It is therefore important to understand the biogenic fluxes of CO2 in order to quantify local carbon budgets. The Greenbelt of Ontario is a protected region of cropland and natural vegetation surrounding the Greater Toronto and Hamilton Area (GTHA) in Ontario, Canada. Recently, changes were proposed to the Greenbelt, including the removal of 2,995 ha (7,400 acres) of protected land to be replaced with housing. In this study, we estimate the biogenic CO2 fluxes of the entire Greenbelt as well as the areas that were proposed for removal by using a modified version of the Solar-induced fluorescence for Modeling Urban biogenic Fluxes vegetation model. We find that, on average, the entire Greenbelt has a net sequestration of 9.9 ± 6.4 TgCO2 each year, where the uncertainty represents half of the interannual variability plus error from the individual years, for the years 2018–2020. The net amount of CO2 absorbed by the Greenbelt is roughly equivalent to a fifth of the annual human-made emissions reported for the entire GTHA. The areas proposed for removal are found to have a net sequestration of 0.0061–0.031 TgCO2 annually. During construction, these lands will remain barren, and the soil will continue to emit CO2, thus changing the area from a net sink to a net source of CO2. For a 3- to 5-year construction period, this soil efflux would result in net ecosystem emissions of 0.314 ± 0.078 TgCO2, in addition to the net sequestration lost by removing the original vegetation (−0.077 ± 0.035 TgCO2). This results in a net difference in biogenic CO2 fluxes of 0.390 ± 0.083 TgCO2, which is equivalent to the average CO2 emissions of roughly 85,000 gasoline passenger vehicles over the course of a year. In addition to biogenic fluxes, there will be CO2 emissions associated with the construction of the proposed single-family housing developments as well as larger per capita emissions associated with low-density housing compared to creating higher density housing using less land.

Wildfire impacts on the carbon budget of a managed Nordic boreal forest

Wildfire is one of the most important disturbances affecting boreal forests. Most previous research on boreal forest fires has occurred in North American forests which have different fire regimes, tree species and are less intensively managed than their Eurasian counterparts. Recent extreme fire years have highlighted the vulnerability of the Nordic boreal forest to climatic shifts that are increasing forest fire frequency and severity. The Ljusdal fire (2018) was one of the largest wildfires in recorded history in Sweden. We established eddy covariance flux towers to track the impacts of this fire on the carbon balance of two Pinus sylvestris sites subject to different fire severities and forest management strategies 1–4 years post-fire. The ‘SLM’ site was a mature stand that experienced low-severity fire (trees survived) followed by salvage-logging and reseeding, whilst the ‘HY’ site was 10 years old when it experienced high-severity fire (all trees killed) then was replanted with seedlings. During the study period, both sites were net carbon sources at the annual scale. It took up to 4 years after the fire until the first day of net CO2 uptake was recorded at each site. We estimated that it will take 13 years (8, 21; mean ± 95 % confidence intervals) after the fire until the sites reach a neutral annual carbon balance. It will take up to 32 years (19, 53) at HY and 46 years (31, 70) at SLM to offset the carbon lost during and after the fire and salvage-logging. In addition, our measurements showed that more carbon was emitted in the first 4 years after the fire compared to the carbon lost from combustion during the fire. Quantifying carbon fluxes during the initial years after fire is therefore crucial for estimating the net impact of wildfire on the carbon budget of boreal forests.

Large, sustained soil CO2 efflux but rapid recovery of CH4 oxidation in post-harvest and post-fire stands in a mixedwood boreal forest

The net effect of forest disturbances, such as fires and harvesting, on soil greenhouse gas fluxes is determined by their impacts on both biological and physical factors, as well as the temporal dynamics of these effects post-disturbance. Although harvesting and fire may have distinct effects on soil carbon (C) dynamics, the temporal patterns in soil CO2 and CH4 fluxes and the potential differences between types of disturbances, remain poorly characterized in boreal forests. In this study, we measured soil CO2 and CH4 fluxes using a off-axis integrated cavity output spectroscopy system in snow-free seasons over two years in post-harvest and post-fire chronosequence sites within a mixedwood boreal forest in northwestern Ontario, Canada. Soil CO2 efflux showed a post-disturbance peak, with differing dynamics depending on the disturbance type: post-harvest stands exhibited a nearly tenfold increase (from ∼1 to ∼11 μmol CO2.m-2.s−1) from 1 to 9–10 years post-disturbance, followed by a steep decline; post-fire stands showed a more gradual increase, peaking at ∼6–7.2 μmol CO2.m-2.s−1 after ∼12–15 years. The youngest post-harvest stands were net sources of CH4,whereas post-fire stands were never net CH4 sources. In both disturbance types, the strength of the CH4 sink increased with stand age, approaching ∼2.4 nmol.m-2.s−1 by 15 years post-disturbance. Volumetric water content, bulk density, litter depth, and pH were significant predictors of CO2 fluxes; for CH4 fluxes, litter depth, pH, and the interaction of VWC and soil temperature were significant predictors in both disturbance types, with EC also showing a relationship in post-harvest stands. Our findings indicate that while soil CH4 oxidation rapidly recovers following disturbance, both post-harvest and post-fire stands show a multi-decade release of soil CO2 that is too large to be offset by C gains over this period.

Dry and wet periods determine stem and soil greenhouse gas fluxes in a northern drained peatland forest

Greenhouse gas (GHG) fluxes from peatland soils are relatively well studied, whereas tree stem fluxes have received far less attention. Simultaneous year-long measurements of soil and tree stem GHG fluxes in northern peatland forests are scarce, as previous studies have primarily focused on the growing season. We determined the seasonal dynamics of tree stem and soil CH4, N2O and CO2 fluxes in a hemiboreal drained peatland forest. Gas samples for flux calculations were manually collected from chambers at different heights on Downy Birch (Betula pubescens) and Norway Spruce (Picea abies) trees (November 2020–December 2021) and analysed using gas chromatography. Environmental parameters were measured simultaneously with fluxes and xylem sap flow was recorded during the growing season. Birch stems played a greater role in the annual GHG dynamics than spruce stems. Birch stems were net annual CH4, N2O and CO2 sources, while spruce stems constituted a CH4 and CO2 source but a N2O sink. Soil was a net CO2 and N2O source, but a sink of CH4. Temporal dynamics of stem CH4 and N2O fluxes were driven by isolated emissions' peaks that contributed significantly to net annual fluxes. Stem CO2 efflux followed a seasonal trend coinciding with tree growth phenology. Stem CH4 dynamics were significantly affected by the changes between wetter and drier periods, while N2O was more influenced by short-term changes in soil hydrologic conditions. We showed that CH4 emitted from tree stems during the wetter period can offset nearly half of the soil sink capacity. We presented for the first time the relationship between tree stem GHG fluxes and sap flow in a peatland forest. The net CH4 flux was likely an aggregate of soil-derived and stem-produced CH4. A dominating soil source was more evident for stem N2O fluxes.

Seasonal ventilation controls nitrous oxide emission in the NW Iberian upwelling

Despite their small spatial extent, coastal upwelling systems are an important source of oceanic nitrous oxide (N2O) to the atmosphere. To date, hot-spot N2O emissions have been reported for low oxygen waters of the eastern boundary upwelling systems at their tropical latitudes, but there is a limited number of studies in their “oxygenated” temperate latitudes. This is the first study of the N2O cycle in the NW Iberian Upwelling system, where we investigated the seasonality of the N2O concentrations and their emissions to the atmosphere, along with the spatial differences in this coastal region in response to the upwelling. Monthly observations were collected from February 2017 to July 2018, in two hydrographic sections within the Ría of Vigo and Ría of A Coruña, two coastal embayments with contrasting response to the upwelling of the Eastern North Atlantic Central Water (ENACW) in the region. N2O concentrations ranged between 8.56 to 12.53 nmol kg−1 (94–121 % of saturation) in the shelf, and from 8.62 to 17.60 nmol kg−1 (94–203 % of saturation) inside the rías, with the highest N2O concentration at the bottom, which increase as the upwelling progress from April to October. The air-sea fluxes of N2O varied between −1.6 to 3.26 µmol m−2 d−1 in the shelf and −1.53 to 7.00 µmol m−2 d−1 inside the rías. Local differences on the ventilation and remineralization pattern drives the seasonality of N2O and differences between Ria of Vigo and Ria of A Coruña, being the higher values of N2O concentrations and air-sea fluxes registered in the inner Ria of Vigo. Our study reports the N2O emissions of an upwelling system in a temperate latitude, where the upwelling waters are central waters relatively well ventilated in terms of oxygen content, behaving as a moderate low net source of N2O to the atmosphere compared to tropical upwelling latitudes, characterised by a lower oxygen content.

The Implementation of Tax Indirect Auditing Methods in Greek Economy Against Tax Evasion

This article aims to review and analyse the indirect auditing methods that were applied in Greece for the first time at the beginning of 2012 as a tax auditing tool, for the more comprehensive identification of taxable items. By employing the use of indirect auditing methods (mark-up method, net worth method, source and application of funds method, unit & volume method and bank deposits and cash expenditure method) an attempt is made to determine withheld taxable items, other than those measured by the tax forms and the official accounting books and taxpayers’ tax data, by utilizing the information from various sources and bodies. At the same time, a survey was carried out, on a randomly selected sample of 517 respondents, for analysing the awareness of Greek taxpayers regarding the use of indirect auditing methods as well as the general population’s awareness of their basic tax obligations. A total of 96.13% of the population were not aware of indirect audit methods while 79.88% expressed the belief that being aware of them can potentially increase citizens’ tax compliance. The survey highlighted that regarding indirect tax audit methods the level of knowledge of the general population is very low, necessitating the organized and systematic promotion of these new methods by the Tax Authority, which can lead to the disclosure of withheld (shadow) taxable items and thus achieve greater tax compliance in the long term.

Can Mesoscale Eddy Kinetic Energy Sources and Sinks Be Inferred From Sea Surface Height in the Agulhas Current Region?

AbstractWestern boundaries have been suggested as mesoscale eddy graveyards, using a diagnostic of the eddy kinetic energy (EKE) flux divergence based on sea surface height (η). The graveyard's paradigm relies on the approximation of geostrophy—required by the use of η—and other approximations that support long baroclinic Rossby waves as the dominant contribution to the EKE flux divergence. However, a recent study showed an opposite paradigm in the Agulhas Current region using an unapproximated EKE flux divergence. Here, we assess the validity of the approximations used to derive the η‐based EKE flux divergence using a regional numerical simulation of the Agulhas Current. The EKE flux divergence consists of the eddy pressure work (EPW) and the EKE advection (AEKE). We show that geostrophy is valid for inferring AEKE, but that all approximations are invalid for inferring EPW. A scale analysis shows that at mesoscale (L > O(30) km), EPW is dominated by coupled geostrophic‐ageostrophic EKE flux and that Rossby waves effect is weak. There is also a hitherto neglected topographic contribution, which can be locally dominant. AEKE is dominated by the geostrophic EKE flux, which makes a substantial contribution (54%) to the net regional mesoscale EKE source represented by the EKE flux divergence. Other contributions, including topographic and ageostrophic effects, are also significant. Our results support the use of η to infer a qualitative estimate of the EKE flux divergence in the Agulhas Current region. However, they invalidate the approximations on mesoscale eddy dynamics that underlie the graveyard's paradigm.