Estimating soil organic carbon from soils to the sea

Carbon lateral exports from terrestrial soils to the water conduit have been recently recognized as important components of global C budgets. These fluxes play also a major role in several processes within freshwaters that are important for biodiversity and human health. Swedish boreal forest is of special interest since part of the large amount of C stored within soils is exported as DOC. The export occurs mainly to small headwaters streams that vary greatly in spatial scales. This study attempts to estimate the distribution of TOC for all Swedish headwater streams by using a model that predicts TOC long-term concentrations in headwater streams smaller than 3Km2 and that is based on wetland percentage, altitude and precipitation levels. For the purpose all Swedish catchments draining to these streams were identified and exports from the remaining larger streams were divided by a factor of 50%. The results showed that export fluxes in northeast regions had the highest mean values where wetland and forests were predominant. The southeast characterized by the predominance of agricultural soils had the lowest fluxes. Fluxes of TOC for major 43 river mouth basins were found to vary from 2.1 to 7.6 g C m-2 yr-1. Losses of C within these basins of C had a mean value of 35% and were found to be mostly related with WRT as C losses increased with longer WRT. Basin with high agricultural fractions gained C which may be related to the inputs of nutrients in freshwaters. C losses in middle basins suggested that the model is capable of estimating mean TOC concentrations but less accurate predictions were found in low and high TOC concentrations. Comparisons with literature revealed good agreement for TOC export estimates and losses, although in different magnitudes. Nonetheless, most studies focused on export estimates based on C transformations within freshwaters which may not correspondent to the amount of C that leaves the soils. Further studies may focus on C exports from agriculture soils and improving the models accuracy to predict low and high TOC concentrations

PENGARUH CASH HOLDING DAN OPERATING PROFIT MARGIN PADA NILAI PERUSAHAAN DENGAN INCOME SMOOTHING SEBAGAI VARIABEL MEDIASI

 Penelitian bertujuan untuk menguji pengaruh cash holding dan operating profit margin (OPM) terhadap nilai perusahaan, dan bertujuan untuk menguji apakah income smoothing memediasi pengaruh dari cash holding, dan operating profit margin terhadap nilai perusahan. Perusahaan yang diteliti adalah perusahaan sub sektor manufaktur pada emiten LQ45. Teknik pengambilan sampel menggunakan teknik purposive sampling dan teknik analisis data menggunakan regresi data panel. Berdasar teknik tersebut, sampel penelitian terdiri dari 12 perusahaan sub sektor manufaktur Indeks Emiten LQ45, yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2020. Hasil penelitian ini menunjukan: 1) cash holding tidak berpengaruh terhadap income smoothing, 2) OPM berpengaruh negatif terhadap income smoothing, 3) income smoothing tidak berpengaruh terhadap nilai perusahaan, 4) cash holding berpengaruh negatif terhadap nilai perusahaan, dan 5) OPM berpengaruh berpengaruh positif terhadap nilai perusahaan. Hasil-hasil tersebut menunjukkan temuan bahwa cash holding secara langsung berpengaruh negatif terhadap nilai perusahaan dan OPM secara langsung berpengaruh positif terhadap nilai perusahaa. Akan tetapi temuan berikut bahwa income smoothing tidak memediasi pengaruh dari cash holding dan OPM terhadap nilai perusahaan.Kata Kunci:  nilai perusahaan, income smoothing, cash holding, dan operating profit margin             This study aims to examine the effect of cash holding and operating profit margin (OPM) on firm value, and aims to examine whether income smoothing mediates the effect of cash holding and operating profit margin on firm value. The companies studied are manufacturing sub-sectors at LQ45. The sampling technique used was the purposive sampling technique and the data analysis technique used panel data regression. Based on this technique, the research sample is 12 companies in the LQ45 manufacturing sub-sector, which are listed on the Indonesia Stock Exchange (IDX), from 2015 to 2020. The results of this study show: 1) cash holding has no effect on income smoothing, 2) OPM has a negative effect on income smoothing, 3) income smoothing has no effect on firm value, 4) cash holding has a negative effect on firm value, and 5) OPM has a positive effect on firm value. Therefore, the findings of this study indicate that cash holding has a direct negative effect on firm value and OPM has a direct positive effect on firm value. However, the following findings show that income smoothing does not mediate the effect of cash holding and OPM on firm value.Keywords:  firm value, income smoothing, cash holding, and operating profit margi

School of Comunication, Architecture, Arts and Technologies of Information, Lusófona University, Lisbon, Portugal

There is a need to shift the research culture and embrace collaborative partnerships, involving multiple teams with complementary expertise. Anatomical examination of animal bones found at archaeological sites may provide information regarding species, age and sex identification and find evidence of past animal use. Additionally, animal remains may help reconstruct prehistoric human-animal relations and deduce our past behaviors. The ongoing CRIAS project was developed to diminish the lack of information in veterinary and zooarchaeological literature as far as neonatal/young-aged pig skeleton development. Based on bone analysis, radiographic and CT images of Sus scrofa domesticus at 12 weeks, our team has fully described the ossification centers of long bones, as well as diaphysis measurements. These data, not only have improved anatomical and clinical knowledge of this species, but also enhanced zooarchaeological knowledge about the bones of young Sus specimens which sometimes are found in archaeological contexts and are difficult to identify. Contrary to adult specimens, the underdeveloped or even absent skeletal landmarks in newborns and juveniles may impair their species identification. This research has also contributed to benefit society by improving animal health and welfare, while at the same time providing our students with better educational resources, taking into account their future activity on a wide range of relevant areas of the Veterinary profession. Moreover, a novel close collaboration with an external entity - the Laboratório de Arqueociências (DGPC) was created, which brings advantages for the development of additional studies in the Veterinary and Zooarchaeological sciences hybrid area.   Keywords: juvenile pig anatomy, skeleton development, reference osteological collections, zooarchaeology, collaborative research.   Financing: ULHT-FMV - projecto exploratório 2021 – CRIAS. &nbsp

Construction of new sensors with copper and cobalt complexes anchored on organofunctionalized silica and their use for electrocatalytic oxidation of reagents of biological interest

This work describes the development and application of chemically modified carbon paste electrode (CMCPE) with metal ion complexes of transition metals Co(II) and Cu(II) anchored on functionalized silica (SF). The prepared CMCPE was used for the determination of dopamine (DA) in the presence of pyridoxine (VB6) in commercially available pharmaceutical formulation, without any treatment of samples. The CMCPEs were built by incorporating graphite and functionalized silica and complexes of metal ions (Cu and Co) anchored by nitrogen groups on the silica surface. The electrochemical analysis was performed by cyclic voltammetry, while a drug analyzed in the present study was Revivan ampoules (DA determination)