Introduction of organic solvent solutions into inductively coupled plasma-atomic emission spectrometry using a microwave assisted sample introduction system

A microwave assisted sample introduction system based on the use of a TM010 cavity (MWDS2) has been employed for the introduction of 10% w/w organic solvent solutions in inductively coupled plasma atomic emission spectrometry (ICP-AES). Ethanol, propan-2-ol, formic and acetic acids have been used. Firstly, the effect of the incident microwave power and the sample uptake rate on the emission signal was evaluated. For all matrices tested, the higher emission signals were obtained when operating at the highest microwave power (i.e., 290 W) and sample uptake rate (400 mL/min). Results with the MWDS2 were compared with those afforded by a desolvation system based on the use of a domestic microwave oven (MWDS) and by a conventional sample introduction system (CS). The MWDS2 provides the highest emission signals (up to 7 and 17 times higher than those with the MWDS and the CS, respectively). As regards the matrix effects originated by the organic solutions, results demonstrate that the use of a microwave-based sample introduction system, mainly the MWDS2, affords a noticeable reduction in the matrix effects originated by the use of organic solvent solutions in ICP-AES with a conventional sample introduction system. This behaviour can be explained by taking into account the solution transport rates afforded by the different sample introduction systems. For all the analytical lines and matrices tested and operating at 400 mL/min, the MWDS2 gives rise to signal values that are, on average, 1.2 times the signal obtained with water. For the MWDS and the CS, this factor takes values of 1.6 and 2.0, respectively. Transient matrix effects have been observed operating with the MWDS2 when switching between water and an organic matrix solution. These transient effects result in a drift time about 4.5 times higher than those with a CS

Corporate social responsibility and its effect on earnings management: an empirical research on Spanish firms

The ethics of financial reporting assumes a centre stage in the corporate world in the background of an emerging understanding of Corporate Social Responsibility (CSR). The purpose of this paper is to investigate whether the CSR orientation of a firm affects its reporting incentives, in terms of the accrual-based earnings management. The main argument is that CSR induces transparency and reduces the propensity towards the number of opportunities for earnings management. Using archival data from a panel sample of 100 most reputable Spanish firms between 2011 and 2015, we find a negative impact of CSR practices on earnings management. The findings demonstrate the socially responsible firms are inclined to foster long–term relationships with stakeholders rather than maximise their short-term profit. In this regard, providing quality earnings is closely connected to CSR activities, especially in that both aim to meet the needs of the stakeholders. Our findings have important implications for shareholders, investors and analysts who may consider CSR as an expression of ‘ethical’ investing and a possible reflection of the quality of financial reporting. These groups should be very cautious in relying on CSR information for Spanish firm's analysis, since CSR is found to have significant impact on earnings management

Clustering or scattering? The spatial distribution of cropland in a metropolitan region, 1960-2010

This article presents empirical results of a multivariate analysis run with the aim to identify (apparent and latent) socioeconomic transformations that shape the distribution pattern of cropland in a metropolitan region of southern Europe (Athens, Greece) over a sufficiently long time interval spanning from 1960 to 2010. The study area is representative of monocentric cities expanding in an unregulated fashion and experiencing sequential cycles of economic growth and recession. Percent share of cropland in total municipal area increased moderately over time. A non-linear relationship with the distance from downtown Athens was also observed, indicating that the highest rates of cropland were observed at a distance ranging between 20 and 30 km from the inner city. A multivariate regression was run by decade at each municipality of the study area using 11 predictors with the aim to identify the factors most associated with cropland decline along urban fringes. Distance from downtown Athens, soil and climate quality, population growth rate, and competing land use were the most relevant factors correlated with cropland expansion (or decline) in the study area. Competing land use was particularly important for cropland decline in a first urbanization phase (1960-1980), while population growth rate-and hence an increased human pressure-was positively associated with agricultural areas in a subsequent phase (1990-2010). In these regards, per capita urban land had a non-linear spatial behavior, being correlated negatively with cropland in 1960 and 1970 and positively in 2010, possibly indicating a moderate change from a monocentric model towards a more dispersed metropolitan configuration impacting distribution of agricultural areas. Empirical findings of this study suggest that effective strategies supporting peri-urban agriculture require a comprehensive knowledge of the local socioeconomic context and relevant biophysical conditions-specifically focusing on the dominant soil and climate attributes

The Upper Oligocene of Montgat (Catalan Coastal Ranges, Spain): New age constrains to the western Mediterranean Basin opening

The Oligocene deposits of Montgat are integrated in a small outcrop made up of Cenozoic and Mesozoic rocks located in the Garraf-Montnegre horst, close to the major Barcelona fault. The Oligocene of Montgat consists of detrital sediments of continental origin mainly deposited in alluvial fan environments; these deposits are folded and affected by thrusts and strike-slip faults. They can be divided in two lithostratigraphic units separated by a minor southwest-directed thrust: (i) the Turó de Montgat Unit composed of litharenites and lithorudites with high contents of quartz, feldspar, plutonic and limestone rock fragments; and (ii) the Pla de la Concòrdia Unit composed of calcilitharenites and calcilithorudites with high contents of dolosparite and dolomicrite rock fragments. The petrological composition of both units indicates that sediments were derived from the erosion of Triassic (Buntsandstein, Muschelkalk and Keuper facies), Jurassic and Lower Cretaceous rocks (Barremian to Aptian in age). Stratigraphic and petrological data suggest that these units correspond to two coalescent alluvial fans with a source area located northwestwards in the adjoining Collserola and Montnegre inner areas. Micromammal fossils (Archaeomys sp.) found in a mudstone layer of the Pla de la Concòrdia Unit assign a Chattian age (Late Oligocene) to the studied materials. Thus, the Montgat deposits are the youngest dated deposits affected by the contractional deformation that led to the development of the Catalan Intraplate Chain. Taking into account that the oldest syn-rift deposits in the Catalan Coastal Ranges are Aquitanian in age, this allows to precise that the change from a compressive to an extensional regime in this area took place during latest Oligocene-earliest Aquitanian times. This age indicates that the onset of crustal extension related to the opening of the western Mediterranean Basin started in southern France during latest Eocene-early Oligocene and propagated southwestward, affecting the Catalan Coastal Ranges and the northeastern part of the Valencia trough during the latest Chattian-earliest Aquitanian times