Anàlisi de l'empresa a partir de l'estat de fluxos d'efectiu

La finalitat bàsica d’aquesta tesi doctoral ha consistit en determinar d’una banda la rellevància de l’Estat de fluxos d’efectiu (EFE), dins de l’anàlisi d’estats comptables, demostrant que per poder realitzar una anàlisi complet de la situació patrimonial, econòmica i financera de l’empresa és imprescindible l’estudi i anàlisi de l’EFE i d’altra banda fer una proposta metodològica amb la finalitat de millorar l’actual estructura de l’EFE que ens presenta el Pla general de comptabilitat actual. Els objectius secundaris d’aquest treball d’investigació han estat determinar la importància de l’EFE en l’anàlisi de la situació financera a curt termini; demostrar la importància de l’activitat econòmica en l’estudi d’aquest document; i per últim demostrar la vàlua de la informació que aquest document aporta de forma individualitzada de les diferents activitats que l’empresa desenvolupa i sobre el grau d’interrelació existent entre elles.La finalidad básica de esta tesis doctoral ha consistido en determinar la relevancia del Estado de flujos de efectivo (EFE), dentro del análisis de estados contables, demostrando que para poder realizar un análisis completo de la situación patrimonial, económica y financiera de la empresa es imprescindible el estudio y análisis del EFE y por otro lado hacer una propuesta metodológica con el fin de mejorar la actual estructura del EFE que nos presenta el Plan general de contabilidad actual. Los objetivos secundarios de este trabajo de investigación han sido determinar la importancia del EFE en el análisis de la situación financiera a corto plazo; demostrar la importancia de la actividad económica en el estudio de este documento; y por último demostrar la importancia de la información que este documento aporta de forma individualizada de las diferentes actividades que la empresa desarrolla y sobre el grado de interrelación existente entre ellas

Metal contamination in urban street sediment in Pisa (Italy) can affect the production of antioxidant metabolites in Taraxacum officinale Weber

Taraxacum officinaleWeber (dandelion) is a very ubiquitous species and it can grow in urban environments on metal polluted sediments deposited in the gutters. This study represents a preliminary step to verify the presence of metals in sediments collected in urban streets in Pisa and to assess the alteration in dandelion metabolites in order to understand its adaptation to polluted environments. The soil and sediments were collected at three urban streets and analyzed for total and extractable Cr, Pb, Cu, Ni, Zn. The total values of Pb and Zn in street sediments exceeded the limits for residential areas of soils. Zn was the most mobile of the metals analysed. Floating cultivations trials were set up with dandelion seedlings and street sediments. The metals were analysed in roots and leaves. Antioxidant power, anthocyanins, polyphenols, nonprotein thiols (NP-TH) and chlorophylls were measured in dandelion leaves. The first two parameters (anthocyanins and antioxidant power) were higher in the polluted samples compared to the control; chlorophyll content was lower in the treated samples, whereas NP-TH showed no differences. NP-TH groups determined in roots were associated with the root content of Zn and Pb. These results indicate that dandelion can tolerate plant stress by altering its metabolite conten

Vertical distribution of heavy metals in soil profile in a seasonally waterlogging agriculture field in Eastern Ganges Basin

The accumulation of heavy metals in soil and water is a serious concern due to their persistence and toxicity. This study investigated the vertical distribution of heavy metals, possible sources and their relation with soil texture in a soil profile from seasonally waterlogged agriculture fields of Eastern Ganges basin. Fifteen samples were collected at ~0.90-m interval during drilling of 13.11 mbgl and analysed for physical parameters (moisture content and grain size parameters: sand, silt, clay ratio) and heavy metals (Fe, Mn, Cr, Cu, Pb, Zn, Co, Ni and Cd). The average metal content was in the decreasing order of Fe > Mn > Cr > Zn > Ni > Cu > Co > Pb > Cd. Vertical distribution of Fe, Mn, Zn and Ni shows more or less similar trends, and clay zone records high concentration of heavy metals. The enrichment of heavy metals in clay zone with alkaline pH strongly implies that the heavy metal distributions in the study site are effectively regulated by soil texture and reductive dissolution of Fe and Mn oxy-hydroxides. Correlation coefficient analysis indicates that most of the metals correlate with Fe, Mn and soil texture (clay and silt). Soil quality assessment was carried out using geoaccumulation index (I geo), enrichment factor (EF) and contamination factor (CF). The enrichment factor values were ranged between 0.66 (Mn) and 2.34 (Co) for the studied metals, and the contamination factor values varied between 0.79 (Mn) and 2.55 (Co). Results suggest that the elements such as Cu and Co are categorized as moderate to moderately severe contamination, which are further confirmed by I geo values (0.69 for Cu and 0.78 for Co). The concentration of Ni exceeded the effects-range median values, and the biological adverse effect of this metal is 87 %. The average concentration of heavy metals was compared with published data such as concentration of heavy metals in Ganga River sediments, Ganga Delta sediments and upper continental crust (UCC), which apparently revealed that heavy metals such as Fe, Mn, Cr, Pb, Zn and Cd are influenced by the dynamic nature of flood plain deposits. Agricultural practice and domestic sewage are also influenced on the heavy metal content in the study area