Given that the mass of wastewater is $1.0 \times 10^{4}$ kg and the percentage of $\mathrm{NH}_{4}^{+}$ ions is 3% by mass, we can calculate the mass of $\mathrm{NH}_{4}^{+}$ ions as follows:
\[
\text{Mass of } \mathrm{NH}_{4}^{+} \text{ ions} = 1.0 \times 10^{4}
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