101 research outputs found

    WATER USE BY PIGS MANAGED UNDER VARIOUS CONDITIONS OF HOUSING, FEEDING, AND NUTRITION

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    This study investigated the water use of lactating sows (experiment 1), suckling piglets (experiment 2), weaned piglets (experiments 3, 6 and 8) and growing pigs (experiments 4, 5, 7 and 9), according to 3 specific objectives which assessed the effects of: age, live weight, feed intake and physiological status on water demand (experiments 1 to 3); different types of drinker on water use (experiments 4 to 6); dietary mineral content on water demand (experiments 7 and 8). For all classes of pig, feed intake explained between 53 and 83% of the variation in water use (P < 0.001). The relationship between stage of lactation and live weight (experiments 3, 6 and 7) was confounded by feed intake. In sows water use increased linearly in the week before farrowing (P < 0.001) which then decreased from 12.3 ± 1.10 1 the day before, to 9.3 ± 0.84 1 the day of farrowing (P < 0.001). Water use averaged 18.9 ± 0.27 1/day in a 21 day lactation. With suckling piglets, provision of water and/or creep feed between days 8 and 21 did not influence growth ( P > 0.05). Provision of creep feed reduced water use (0.22 ± 0.019 v 0.53 ± 0.035 1/litter day; P < 0.001), but water provision did not influence feed intake (34.7 ± 3.4 g/litter day; P > 0.05). Early weaned piglets (21 d) showed a disturbed pattern of water use in week 1 and water use averaged 0.94 ± 0.050 1/piglet day between weeks 1 and 3. In growing pigs, water use per unit of feed intake decreased linearly from 17 to 81 kg W and water use averaged 5 ± 0.16 1/day. Type of drinker influenced performance immediately after weaning (P < 0.001), but results with growing pigs were less conclusive. Water use from the Mono-flo nipple drinker was about twice that from 5 other types of drinker (P < 0.001). Dietary potassium (K) increased the water use of growing pigs by 1 1/day for every 1% increase in K between 7 and 15 g/kg feed (P < 0.05) , but performance was not affected (P > 0.05). With piglets water use and performance were not affected by variations in dietary K and Cl contents between 6.7 and 15.6; 1.4 and 3.0 g/kg feed respectively (P > 0.05). Growing pigs fed liquid diets utilised a supplementary water supply even though the water added to the meal exceeded ARC (1981) recommended allowances (experiment 9). Daily weight gain and conversion of dry matter improved as the moisture content of the liquid diets was increased from 67 to 88% (P < 0.05).South West Water Authorit

    An assessment of Information disclosures by Pharmaceutical Industry: Evidence from India

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    [EN] The information disclosed by the companies in their annual reports reveals much about company’s performance and prospects. Investors take the information as base for decision for investment. Under such circumstance, companies choose to disclose beyond what is mandatorily required. Theories like agency theory, capital need theory and signaling theory support the need of voluntary disclosure. This study is about investigating the extent of Voluntary disclosure in pharmaceutical sector of India which is 3rd in World in terms of Volume of Trade.Objective: To investigate the extent of voluntary disclosure practices prevailing in pharma sector of India, for the year 2010-11 to 2017-18.Significance of the study: This study aims to explore the corporate aspect of pharmaceutical sector. Any growing avenue is a potential opportunity for investors looking for parking their money to get adequate returns. Thus, Indian Pharma sector has come up in flying colors as an avenue for investors to place their money owing to its 100% FDI . Investors have been looking for more and more information from this sector to ensure the safety of funds. Thus the extent of disclosures is worth studying to place a suggestion for the policymakers to introduce the changes in the present set of disclosure practices in pharmaceutical sector.Research Methodology: To understand the extent of voluntary disclosure, a disclosure checklist is constructed and descriptive statistics are carved out to reach the results. The checklist consists of 55 items which are not mandatory by law. The checklist is based on dichotomous scale of ‘1’ and ‘0’ representing presence and absence of the checklist item respectively. The cross sectional analysis is carried out to investigate the year wise and company wise disclosure for eight years.Findings: Though the study observes an increasing trends in the disclosure scores, but the findings are alarming to state that the highest score attained by any company throughout the period of 8 years was 37 (out of 55) not even meeting 80% of the total checklist score. This shows that pharmaceutical sector is not so friendly at disclosures. The probable reasons for such startling results are discussed in the study.Khanna, R.; Chahal, BPS. (2019). An assessment of Information disclosures by Pharmaceutical Industry: Evidence from India. Multidisciplinary Journal for Education, Social and Technological Sciences. 6(2):147-174. https://doi.org/10.4995/muse.2019.11531SWORD14717462Accounting, F. (2014). Voluntary disclosure frequency and cost of debt : an analysis in the Tunisian context Dorra Talbi * Mohamed Ali Omri, 6(2). https://doi.org/10.1504/IJMFA.2014.064521Adam, T., and V. K. Goyal. "The Investment Opportunity Set and Its Proxy Variables." Journal of Financial Research 31.1 (2008): 41. Print. https://doi.org/10.1111/j.1475-6803.2008.00231.xAgarwal, S. P., Monem, R. M., & Ariff, M. (1996). Price to Book Ratio as a Valuation Model: An Empirical Investigation. Finance India, 10(2), 333-344. https://doi.org/10.1.1.570.3053AICPA (1994), "Improving Business Reporting-a Customer Focus:Meeting the Information Needs of Investors and Creditors", Comprehensive Report of the Special Committee on Financial Reporting (the Jenkins report),Barry, c., and s. Brown. "Differential Information and Security Market Equilibrium." Journal of Financial and Quantitative Analysis 20 (1985): 407-422. https://doi.org/10.2307/2330758Baumann, U., and E. Nier. 2003. "Market Discipline, Disclosure, and Moral Hazard in Banking." In Proceedings of the 2003 Conference on Bank Structure and Competition. Chicago: Federal Reserve Bank of ChicagoBertomeu, J., Beyer, A., & Dye, R. A. (2011). Capital structure, cost of capital, and voluntary disclosures. Accounting Review, 86(3), 857-886. https://doi.org/10.2308/accr.00000037Buzby, S.L. (1974a), "The Nature of Adequate Disclosure", Journal of Accountancy, April, pp. 3 8-47. Buzby, S.L. (1974b), "Selected Items of Information and their Disclosure in Annual Reports", Accounting Review, Vol. XLIX NO. 3 July, PP. 423-43 5. Buzby, S.L. (1975a), "The Boundaries of Adequate Disclosure", The Singapore Accountant, Vol. 10, pp. 83-91.Botosan, C.A. (1997). Disclosure level and the cost of equity capital, Accounting Review, 72, pp. 323-350. Botosan, C.A. (2006). Disclosure and the cost of capital: What do we know? Accounting and Business Research, International Accounting Policy Forum, pp. 31-40. https://doi.org/10.1080/00014788.2006.9730042Botosan, C.A. and M.A. Plumlee (2002), A Re-examination of Disclosure Level and the Expected Cost of Equity Capital, Journal of Accounting Research, vol. 40 (1), pp. 21-40. https://doi.org/10.1111/1475-679X.00037Cooke, T. E. (1989). Voluntary Corporate Disclosure by Swedish Companies. Journal of International Financial Management & Accounting, 1(2), 171-195. https://doi.org/10.1111/j.1467-646X.1989.tb00009.xCampbell, D., Shrives, P., & Saager, H.B. (2001). Voluntary disclosure of mission statements in corporate annual reports: signaling what and to whom?, Business and Society Review, 106(1), pp. 65-87. https://doi.org/10.1111/0045-3609.00102Cheynel, E. (2013). A theory of voluntary disclosure and cost of capital. Review of Accounting Studies, 18(4), 987-1020. https://doi.org/10.1007/s11142-013-9223-1Choi, F.D.S. (1973). Financial disclosure and entry to the European capital market, Journal of Accounting Research, 11(2), pp. 159-175. https://doi.org/10.2307/2490187David, P., J. P. O'Brien, and T. Yoshikawa. "The Implications of Debt Heterogeneity for R&D Investment and Firm Performance." The Academy of Management Journal 51.1 (2008): 165-81. Print https://doi.org/10.5465/amj.2008.30772877Determination of the weighted average cost of capital of UPC and. (2009), (October).Diamond, D., & Verrecchia, R. (1991). Disclosure, liquidity, and the cost of capital, The Journal of Finance, 46(4), pp. 1325-1355. https://doi.org/10.2307/2328861Forker, J. J. (1992), "Corporate Governance and Disclosure Quality", Accounting and Business Research, Vol. 22, No. 86, Spring, pp. 111-124.https://doi.org/10.1080/00014788.1992.9729426Francis, J., Nanda, D., & Olsson, P. (2008). Voluntary disclosure, earnings quality, and cost of capital. Journal of Accounting Research, 46(1), 53-99. https://doi.org/10.1111/j.1475-679X.2008.00267.xGray, S. J. with McSweeney, L. B. and Shaw, J. C. (1984), Information Disclosure and the Multinational Corporation, Chichester: John Wiley & Sons, Inc.Gelb David.S; Paul Zarowin (2002) "Corporate Disclosure Policy and the Informativeness of Stock Prices Review of Accounting Studies"; Mar 2002; ABI/INFORM Global pg. 33Haggard, K. S., Martin, X., & Pereira, R. (2008). Stock Price Informativeness ? Financial Management, 747-768. https://doi.org/10.1111/j.1755-053X.2008.00033.xHail, L., C. Leuz (2007), Capital Market Effect of Mandatory IFRS Reporting in the EU: Empirical Evidence, http://www.afm.nl https://doi.org/10.2139/ssrn.1511671Hassan Omaima A.G, Peter Romilly, Gianluigi Giorgioni, David Power : The value relevance of disclosure: Evidence from the emerging capital market of EgyptThe International Journal of Accounting, Volume 44, Issue 1, Pages 79-102Healy, Paul M. and Palepu, Krishna, Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature (December 2000). JAE Rochester Conference April 2000. https://doi.org/10.2139/ssrn.258514Ibrahim, K. (2014). Firm Characteristics and Voluntary Segments Disclosure among the Largest Firms in Nigeria. International Journal of Trade, Economics and Finance, 5(4), 327-331. https://doi.org/10.7763/IJTEF.2014.V5.392Jensen, M.C., & Meckling, W.H. (1976). Theory of the firm: managerial behavior, agency costs and ownership structure, Journal of Financial Economics, 3(4), pp. 305-360. https://doi.org/10.1016/0304-405X(76)90026-XKristandl, G., & Bontis, N. (2007). The impact of voluntary disclosure on cost of equity capital estimates in a temporal setting. Journal of Intellectual Capital, 8(4), 577-594. https://doi.org/10.1108/14691930710830765Lang, M., & Lundholm, R. (1993). Cross-sectional determinants of analyst ratings of corporate disclosures, Journal of Accounting Research, 31(2), pp. 246-271. https://doi.org/10.2307/2491273Lang, M., & Lundholm, R. (1996). Corporate disclosure policy and analysts behaviour, The Accounting Review, 71, pp. 467-492.Lang, H.L., R.J. Lundholm (2000), Voluntary Disclosure and Equity Offerings: Reducing Information Assymetry or Hyping the Stock, Contemporary Accounting Research, vol. 17 (4), pp. 623-662. https://doi.org/10.1506/9N45-F0JX-AXVW-LBWJLeuz, c., and Verrecchia (2000) "The Economic Consequences of Increased Disclosure." Journal of Accounting Research (2000): 91-124. https://doi.org/10.2307/2672910Lindblom, C.K. (1994). The implications of organizational legitimacy for corporate social performance and disclosure, Critical Perspectives on Accounting Conference. New York.Magness, V. (2006). Strategic posture, financial performance and environmental disclosure: an empirical test of legitimacy theory, Accounting, Auditing and Accountability Journal, 19(4), pp. 540-563. https://doi.org/10.1108/09513570610679128Mangala, D. (2015). Disclosure through Annual Reports: A Study of Indian Corporate Sector. International Journal of Research in Management, Science & Technology, 3(2), 2321-3264. Retrieved from http://www.ijrmst.org/download/vol3no2/152.pdfMathew James (1999), "Perception about the Need for Innovations in Financial Reporting: A Survey", the Management Accountant, (May), pp. 373-375.Meek, G. K. and Gray, S. J. (1989), "Globalisation of Stock Market and Foreign Listing Requirement: Voluntary Disclosures by Continental European Companies Listed on the London Stock Exchange", Journal of International Business Studies, Vol. 20(2). https://doi.org/10.1057/palgrave.jibs.8490854Palepu K.G., P.M. Healy and V.L. Bernard (2004), Business Analysis and Valuation: Using Financial Statements, Mason, Thomson South WesternPankaj M Madhani (2008) "New Models for Financial Reporting in the 21st Century" in Corporate Disclosure: Concepts and Practices, The Icfai University PressPetrova, E., Georgakopoulos, G., Sotiropoulos, I., & Vasileiou, K. Z. (2012). Relationship between Cost of Equity Capital and Voluntary Corporate Disclosures. 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(1989), Guidelines for Financial Reporting Standards, London: The Institute of Chartered Accountants in England and Wales. https://doi.org/10.2469/faj.v28.n4.66Spero, L. L. (1979), The Extent and Causes of Voluntary Disclosure of Financial Information in Three European Capital Markets: An Exploratory Study, Unpublished Doctoral Dissertation, Harvard University.Spence, M. (1973). Job market signalling, Quarterly Journal of Economics, 87(3), pp. 355-374. https://doi.org/10.2307/1882010Verrecchia, R.(1990) "Information Quality and Discretionary Disclosure." Journal of Accounting and Economics 12 (1990): 365-380. https://doi.org/10.1016/0165-4101(90)90021-UWatson, A., Shrives, P., & Marston, C. (2002). Voluntary disclosure of accounting ratios in the UK, British Accounting Review, 34(4), pp. 289-313. https://doi.org/10.1006/bare.2002.021

    Household symptomatic contact screening of sputum smear positive tuberculosis patients at the DOTS clinic of SGT hospital, Gurugram

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    Background:  Contact screening was conducted under ICMR (REFERENCE ID: 2019-07811) programme in villages near SGT hospital, Gurugram.  Objective:  To evaluate risk factors, extent of spread of tuberculosis among household contacts of tuberculosis cases and to create awareness. Methods and Material: Address of TB cases were taken from RNTCP register at DOTS clinic, SGT medical college. Then all household contacts of positive cases were screened, counselled and advised to approach ASHA Workers if such symptoms appear. Data was analysed using appropriate statistical methods. Results:21 Index cases along with 94 household contacts were screened. 61.90% families still use chullahs for cooking. 76.1% families have overcrowding. 3) 61.90% families had inadequate ventilation 4) 19.05%families were aware about the spread of this disease. 5)Only 23.80% families practised adequate sanitation methods and precautions6) 42.8% Index cases had a history of smoking. 7) 44.4% 4 continue to smoke with infection. The association of adequate sanitation with presence of awareness was found to be statistically significant. (p-value&lt;0.05). Other factors were not significantly associated with level of awareness regarding prevention of tuberculosis spread among study participants. Conclusions: Contact screening is an effective tool and it gives the real-time picture of TB in India

    Management of Pasture Soils: Biochar Stability, Carbon Storage Potential and Its Effect on Production and Quality

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    The use of biochar has been proposed as a stable carbon (C) amendment with long-term carbon (C) storage potential in agricultural soils while improving primary productivity. However, this concept has not been widely tested in contrasting soils under temperate pasture systems. To address this knowledge gap, a 13C-labelled biochar, produced from Eucalyptus saligna biomass by slow pyrolysis (450° C; d13C -36.7‰) was surface (0 10 cm) applied in C3 dominated, annual temperate pasture systems across Arenosol, Cambisol and Ferralsol. The results show that only 2% of the applied biochar-C was mineralised in a relatively clay- and C-poor Arenosol, 4.6% in a clay- and C-rich Cambisol, and 7% in a clay- and C-rich and earthworm-abundant Ferralsol over 12 months. Biochar application increased soil C stock, while the mean residence time of biochar-C, an indicator of its stability in soil, decreased with increasing native C content and/or pasture productivity across the soils i.e. Arenosol (71 years) \u3c Cambisol (39 years) \u3c Ferralsol (29 years). Biochar application increased pasture growth rate only on two occasions over 12 months in the Ferralsol but not in the other pasture-soil systems. The biochar-C recovery to 12 30 cm depth varied as 1.2% (Arenosol), 2.7% (Cambisol) and 15.7% (Ferralsol) after 12 months. Cumulative CO2-C emission from native soil-plant sources was lower (p \u3c 0.10) in the biochar-amended vs. non-amended Ferralsol. This study shows that the downward migration of biochar-C exceeded its loss via mineralisation in the Arenosol and Ferralsol but in the Cambisol. This migration of biochar to deeper soil layers could enhance C sequestration potential in soil systems

    Effect of crop residue addition on soil organic carbon priming as influenced by temperature and soil properties

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    Priming of soil organic carbon (SOC) is a crucial factor in ecosystem carbon balance. Despite its increasing importance in the changing global climate, the extent of influence of temperature and soil properties on the priming effect remains unclear. Here, soil priming was investigated using 13C labeled wheat residues in two cultivated, subtropical (Vertisol) and semi-arid (Luvisol), soils of Australia at four incubation temperatures (13, 23, 33 and 43 °C). The priming effect was computed from respired CO2 and associated δ13C, which were measured periodically over the 52-day incubation period. Wheat residue addition resulted in greater priming effect in the Luvisol (1.17 to 2.37% of SOC) than the Vertisol (0.02 to 1.56% of SOC). The priming of SOC was the highest at 23 °C in the Luvisol, and at 43 °C in the Vertsiol, which indicates a variable positive priming effect of temperature in different soil types. Wheat residue addition significantly increased the temperature sensitivity (Q10) of SOC mineralization in the Vertisol at temperature ranges below 33 °C (i.e., 13–23 and 23–33 °C) and had no significant effect in the Luvisol. A negative correlation was observed between temperature and the Q10 values. Across soils, the Q10 of residue C was lower than SOC suggesting that soil C is more vulnerable to climatic warming. This work demonstrates that the magnitude of SOC priming by wheat residue and Q10 of SOC mineralization varied significantly with soil type (Luvsiol &gt; Vertisol) and incubation conditions (temperature and time). Given the current trend towards increasing atmospheric temperatures, future studies should evaluate temperature effects on the priming of different pools of SOC induced by crop residue in different agro-ecosystems

    Differential methylation analysis of reduced representation bisulfite sequencing experiments using edgeR [version 2; referees: 2 approved, 1 approved with reservations]

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    Cytosine methylation is an important DNA epigenetic modification. In vertebrates, methylation occurs at CpG sites, which are dinucleotides where a cytosine is immediately followed by a guanine in the DNA sequence from 5' to 3'. When located in the promoter region of a gene, DNA methylation is often associated with transcriptional silencing of the gene. Aberrant DNA methylation is associated with the development of various diseases such as cancer. Bisulfite sequencing (BS-seq) is the current "gold-standard" technology for high-resolution profiling of DNA methylation. Reduced representation bisulfite sequencing (RRBS) is an efficient form of BS-seq that targets CpG-rich DNA regions in order to save sequencing costs. A typical bioinformatics aim is to identify CpGs that are differentially methylated (DM) between experimental conditions. This workflow demonstrates that differential methylation analysis of RRBS data can be conducted using software and methodology originally developed for RNA-seq data. The RNA-seq pipeline is adapted to methylation by adding extra columns to the design matrix to account for read coverage at each CpG, after which the RRBS and RNA-seq pipelines are almost identical. This approach is statistically natural and gives analysts access to a rich collection of analysis tools including generalized linear models, gene set testing and pathway analysis. The article presents a complete start to finish case study analysis of RRBS profiles of different cell populations from the mouse mammary gland using the Bioconductor package edgeR. We show that lineage-committed cells are typically hyper-methylated compared to progenitor cells and this is true on all the autosomes but not the sex chromosomes. We demonstrate a strong negative correlation between methylation of promoter regions and gene expression as measured by RNA-seq for the same cell types, showing that methylation is a regulatory mechanism involved in epithelial linear commitment

    Interactive effects of rice-residue biochar and N-fertilizer on soil functions and crop biomass in contrasting soils

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    There is limited understanding of the effects of rice residue biochar, particularly when applied in combination with nitrogen (N) fertilizer on soil fertility, soil C sequestration and crop productivity. A one-year pot experiment was established to examine effects of rice residue biochar (0, 10, 20 and 40 t ha-1) and N (0, 60, 90, 120 and 150 kg N ha-1) in soils with contrasting texture (loamy sand and sandy clay loam) in a wheat(maize cropping sequence. Biochar was only applied once before sowing wheat. Biochar alone or in combination with N did not significantly increase wheat biomass in both soils, whereas biomass of maize (next crop) was significantly increased from the residual effect of biochar, alone or in combination with N fertilizer. In both soils, electrical conductivity (EC) and pH, oxidisable organic carbon (OC), microbial biomass carbon (MBC), dissolved organic carbon (DOC) and available nutrients (NPK) increased with increasing rates of biochar addition. However, addition of N with biochar (cf. biochar alone) did not change pH and oxidisable OC values but increased EC significantly. After one year, the soil organic carbon (SOC) stocks increased beyond the input of biochar-C, that is, by 0.1-2.1 t ha-1 and 1.8-4.8 t ha-1 in loamy sand and sandy clay loam, respectively, across all treatments. It may be concluded that the potential benefits of rice residue biochar to soil functions and crop production may encourage growers to minimise open field burning of straw, which is a common practice in the region

    Multiple trade-offs between maximizing yield and minimizing greenhouse gas production in Chinese rice croplands

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    Globally, paddy fields are a major anthropogenic source of greenhouse gas (GHG) emissions from agriculture. There is, however, limited understanding of relationships between GHG production with fertilizer management, rice varieties, and soil variables. This information is crucial for minimizing the climatic impacts of rice agriculture. Here, we examined the relationships between soil GHG production and management practices throughout China. The current doses of N-fertilizer (73-272 kg ha−1) were negatively correlated with rice yield and with CO2 or CH4 production and positively correlated with N2O production, thus suggesting N-overfertilization. Impacts on soil traits such as decreasing pH or the availabilities of other nutrients could be underlying these relationships. Rice yield was highest, and GHG production was lowest at sites using intermediate levels of P- and K-fertilization. CO2 and CH4 production and emissions were positively related with soil water content. The yield was higher, and N2O productions were lower at the sites with japonica rice. Our results strongly suggest that current high doses of N-fertilizers could be reduced to thus avoid the negative effects of excessive N input on GHG production without any immediate risk of rice production loss. Current intermediate doses of P- and K-fertilization should be adopted across China to further improve rice production without the risk of GHG emissions. The use of different rice varieties and strategies of water management should be reexamined in relation to crop production and GHG mitigation

    Effects of soil grain size and solution chemistry on the transport of biochar nanoparticles

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    Biochar nanoparticles (BC-NP) have attracted significant attention because of their unique environmental behavior, some of which could potentially limit large-scale field application of biochar. Accurate prediction of the fate and transportability of BC-NP in soil matrix is the key to evaluating their environmental influence. This study investigated the effects of soil grain size and environmentally relevant solution chemistry, such as ionic strength (cation concentration, 0.1 mM–50 mM; cation type, Na+, and Ca2+), and humic acid (HA; 0–10 mg/L), on the transport behavior of BC-NP via systematic column experiments. The transportability of BC-NP in the soil-packed column decreased with decreasing soil grain size and was inversely proportional to soil clay content. At low cation concentrations (0.1–1.0 mM), a considerable proportion of BC-NP (15.95%–67.17%) penetrated the soil columns. Compared with Na+, Ca2+ inhibited the transportability of BC-NP in the soil through a charge shielding effect. With increasing HA concentration, the transportability of BC-NP increased, likely due to an enhanced repulsion force between BC-NP and soil particles. However, at a high HA concentration (10 mg/L), Ca2+ bridging reduced the transportability of BC-NP in the soil. Breakthrough curves of BC-NP were explained by the two-site kinetic retention model. The antagonistic effects of ionic strength and HA indicated that the transport behavior of BC-NP in the soil was governed by competitive effects of some environmental factors, including soil grain size, environmental solution chemistry, and natural organic matter content
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