65 research outputs found
Impact of COVID-19 restrictions on hourly levels of PM10, PM2.5 and black carbon at an industrial suburban site in northern Spain
This work was supported by the Principality of Asturias Regional Government, Spain (Project SV-PA-19-06)
Desenvolvimento local e estratégia de pequenos empreendimentos agroindustriais - a lógica da cooperação e do associativismo: o Pacto Fonte Nova
PENGARUH FINANCIAL DISTRESS, UKURAN PERUSAHAAN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FOOD AND BAVERAGE YANG TERDAFTAR DI BEI TAHUN 2016-2020
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Financial Distress, Ukuran Perusahaan dan Kepemilikan Institusional terhadap Tax Avoidance pada Perusahaan Manufaktur Sub Sektor Food and Baverage yang terdaftar di BEI Tahun 2016-2020. Metode penelitian digunakan dalam penelitian ini dengan pendekatan penelitian kuantitatif. Jenis penelitian yang digunakan yaaitu survei. sampel data pada yang digunakan seperti laporan keuangan tahunan perusahaan manufaktur sudah tercatat di BEI pada 2016-2020. Pengambilan sampel dipakai adalah Non Probability berupa purposive sampling. Hasil penelitian ini menunjukkan adanya pengaruh financial distress pada tax avoidance yang memperlihatkan nilai koefisien positif, terdapat pengaruh ukuran perusahaan terhadap penghindaran pajak memperlihatkan arah rasio yang positif, dan kepemilikan perusahaan tidak ada hubungannya dengan penghindaran pajak.
 
Macrolophus pygmaeus (Rambur) as an efficient predator of the tomato leafminer Tuta absoluta (Meyrick) in Europe. A review
The tomato leafminer, Tuta absoluta (Meyrick), originates from South America, and remains one of the main tomato pests in this continent. Since its introduction to Europe in 2006, Mediterranean countries have also been exposed to this pest. Because of the endophytic habits of the larvae and ability of adults to reproduce parthenogenetically, chemicals and sexual pheromone-based control methods generate poor results. Recently, the use of biocontrol agents, such as Macrolophus pygmaeus Rambur (Heteroptera: Miridae), has been investigated as an alternative means of control, the results of which are presented in this review. Macrolophus pygmaeus is a mirid bug that is widely used to control different phytophagous insects in integrated pest management strategies through Europe. Several studies have confirmed the high predation potential of M. pygmaeus on T. absoluta under laboratory and semi-field conditions. This predator spontaneously colonizes tomato greenhouses in the southern Mediterranean countries. The use of banker plants (i.e., plants that provide a habitat to the predator) improves the colonization ability of this natural enemy. Hence, if the local population size is low, an augmentative strategy could be adopted. Predators may be released before or after the onset of pest infestation, with recommendations varying depending on natural population densities of both the pest and predator. The efficiency of M. pygmaeus has also been evaluated when used in combination with other biocontrol agents or with chemicals. This work presents an overview of different types of control strategies using M. pygmaeus against the tomato leafminer, T. absoluta
Impact of secondary inorganic aerosol and road traffic at a suburban air quality monitoring station
Traffic tracers in a suburban location in northern Spain: relationship between carbonaceous fraction and metals
PM10 and black smoke were monitored at a suburban sampling station located in the northern Spanish city of Gijón. Thirty-two metals and total carbon (TC) (i.e., organic carbon (OC) and elemental carbon (EC)) were analyzed over a year. The study of air-mass origin based on 5-day back trajectories was carried out to assess its influence on the recovery data. Different strategies were implemented to infer the influence of traffic in the area. On average, TC accounted for 29 % of the PM10 fraction, with OC forming 77 % of this TC. The influence of traffic was clearly reduced during intense Atlantic advection episodes, when OC and EC decreased up to 0.39 and 0.22 μg C/m(3), respectively. In contrast, the highest values were reported during regional episodes, exceeding 10 μg C/m(3) of OC and 2 μg C/m(3) of EC. The correlation between EC and OC was found to notably improve when considering the days with high traffic flow (from R(2) = 0.46 to R(2) = 0.74). This pattern was also reproduced by black smoke and EC (from R(2) = 0.49 to R(2) = 0.59). Cu and Sn were found to be reliable traffic tracers given their high dependence on EC (R(2) = 0.82 and R(2) = 0.79, respectively). Nevertheless, Sn, Ba, and Sb showed a better correlation with Cu than EC, suggesting a common origin. In the case of Sn, R(2) improved from 0.79 to 0.91. The Cu/Sb ratio had a mean value of 6.6 which agrees with diagnostic criterions for brake wear particles. The relationships and ratios between EC, Cu, Sb, Sn, Ba, and Bi pointed out to non-exhaust emissions, playing a significant role in the chemical composition of PM10. Brake wear was presented as the most likely origin for Cu, Sb, and Sn. ELECTRONIC SUPPLEMENTARY MATERIAL: The online version of this article (doi:10.1007/s11356-015-5955-8) contains supplementary material, which is available to authorized users
Evolución de la tuberculosis en Palencia
ObjetivosEstudiar las características de la enfermedad tuberculosa desde 1986 hasta 1999.DiseñoEstudio descriptivo.EmplazamientoProvincia de Palencia.PacientesUn total de 1.158 casos de tuberculosis pulmonar y 177 casos de tuberculosis extrapulmonar.Mediciones y resultados principalesLas fuentes de datos rastreadas fueron los partes de declaración numérica y nominal notificados al Sistema de Enfermedades de Declaración Obligatoria. El análisis estadístico se realizó con los diferentes parámetros de la estadística descriptiva, los tests estadísticos de c2 y t de Student, tests de sensibilidad y valor predictivo positivo y coeficiente kappa. Se notificaron 1.158 casos de tuberculosis pulmonar y 177 de tuberculosis extrapulmonar desde 1986 hasta 1999. Por sexo, la tuberculosis fue significativamente (p < 0,001) más frecuente en varones (69,2%). Por grupos de edad, la máxima incidencia se registró entre los 20 y 29 años (20,6%) y entre los 20 y 49 años (48,2%). Hubo un aumento de incidencia entre 60 y 79 años (21,8% de los casos). Treinta y tres de cada 100 casos notificados de sida presentaron tuberculosis diseminada o extrapulmonar y 18, tuberculosis pulmonar.ConclusionesLa tuberculosis es un importante problema de salud pública, más frecuente en el varón joven, circunstancias epidemiológicas coincidentes con la infección VIH en nuestro medio.ObjectivesTo describe the most important epidemiological characteristics and the tendency of the incidence of tuberculosis in Palencia from 1986 to 1999.DesignDescriptive study.SettingPalencia province.Patients1158 cases of pulmonary tuberculosis and 177 cases of extrapulmonary tuberculosis.Measurements and resultsWe reviewed the Obligatory Diseases Declaration and their epidemiological characteristics. We used descriptive statistics, χ2 and Student tests, sensibility and positive predictive tests. There were 1158 cases of pulmonary tuberculosis and 177 of other tuberculosis. Tuberculosis was more frequent in men (69.2%). The most affected groups of age were 20-29 years old (20.6%) and 20-49 years old (48.2%). The group of age between 60 and 79 years old reported an incidence of 21.8%. 33 of 100 notified cases of AIDS had extrapulmonary tuberculosis and 18% had pulmonary tuberculosis.ConclusionsTuberculosis is an important problem of public health. It's more common in young men and its epidemiological characteristics are similar to AIDS sickness in our environment
About lipid metabolism in Hermetia illucens (L. 1758): on the origin of fatty acids in prepupae
AbstractAlthough increasingly targeted in animal nutrition, black soldier fly larvae or prepupae (BSF, Hermetia illucens L. 1758) require the characterization and modulation of their fatty acid profile to become fully integrated within the feed sector. This improvement will only be possible by the understanding of underlaying biochemical pathways of fatty acid synthesis in BSF. In this study, we hypothesized a labelling of de novo synthesized fatty acids in BSF by the incorporation of deuterated water (D2O) in their feed. Three batches of fifty larvae were reared on two diets with different polyunsaturated fatty acid profiles moistened with 40% of H2O or D2O: chicken feed or 40% of chicken feed and 60% of flax cake. Although the occurrence of D2O in insect feed increased the larval development time and decreased prepupal weight, it was possible to track the biosynthesis of fatty acids through deuterium labelling. Some fatty acids (decanoic, lauric or myristic acid) were exclusively present in their deuterated form while others (palmitic, palmitoleic or oleic acid) were found in two forms (deuterated or not) indicating that BSF can partially produce these fatty acids via biosynthesis pathways and not only by bioaccumulation from the diet. These results suggest the importance of carbohydrates as a source of acetyl-CoA in the constitution of the BSF fatty acid profile but also the potential importance of specific enzymes (e.g. thioesterase II or Δ12 fat2 desaturase) in BSF fatty acid metabolism. Finally, nearly no deuterated polyunsaturated fatty acids were found in BSF fed with deuterium confirming that BSF is not able to produce these types of fatty acids. Despite the high levels of linolenic acid in flax-enriched diets, BSF will simply bioaccumulate around 13% of this fatty acid and will metabolize approximately two-thirds of it into saturated fatty acids as lauric or myristic acid.</jats:p
Hydrothermal liquefaction of plastics: a survey of the effect of reaction conditions on the reaction efficiency
Plastic waste is a major global issue. Recycling has not made a big impact as hoped; most of the waste is still landfilled or incinerated. Hydrothermal liquefaction (HTL) is a promising technique for plastic recycling. In broad terms, it converts wet carbon-containing feedstocks (e.g., wet biomass or plastics) back into simpler molecules using elevated temperature and pressure. Sub- and supercritical water is used as solvent, reagent, and catalyst, although additional catalysts may be added. HTL efficiency depends on several factors, making optimization potentially complex. We evaluated prior literature on HTL of plastics to summarize the reaction conditions for the optimal results for several types of plastics, such as PE, PP, PET, PS, PC, PVC, and plastic mixtures. Furthermore, the proposed mechanisms were examined and summarized. The polymers with heteroatoms in the main chain, PET and PC, had maximum liquefaction efficiency at subcritical temperatures, separating into their substituent monomers, while those without had maximum liquefaction efficiency at supercritical temperatures. The polyolefins with branches, PS, PP, PVC, and LDPE, liquefied at lower temperatures than that of the branchless HDPE. Plastic and plastic–biomass mixtures showed synergy at subcritical temperatures with maximal yields of around 30%
Impact of organic loading rate and reactor design on thermophilic anaerobic digestion of mixed supermarket waste
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