Environmental reporting – normative and accounting aspects

Companies are part of society in which they are performing their business activities, so, in addition to achieving their economic goals, they must take into account the impact of their activities on the environment and society as well, which means that, it is necessary to act in a socially responsible and acceptable way, and thus accomplish certain benefits. Due to the obvious changes in the natural environment (e.g. climate change and its consequences, water shortages, air pollution, degradation of ecosystems and ozone layer depletion) and the material effect of the global “life-style” on the environment, there has been an increasing awareness in a lot of countries and societies that the environment and its resources are the major elements that are crucially necessary for the future of mankind. This growing awareness has led on the one hand to the regulatory activities of national and international institutions and on the other hand to the public concerns about environmental issues. As a consequence the concept of “sustainable development” of society was broadly and globally accepted as a core of national and international policy in the early 90-ies of the last century. This more or less global commitment and conviction has, besides other aspects, also drawn attention to the impact of companies` business activities on the environment and the society and has led to the concept that the value of a company should not only be measured according to its financial performance but also to its environmental and social performance of the business, including the positive and negative impacts on the natural and social environment. This performance concept is referred to as the triple bottom line performance and is increasingly considered by the major stakeholders of companies (such as capital provider, suppliers, customers and society in general). Companies need to respond to the expectations of their stakeholders so that they will include the impacts of their business activities on the environment and society in their strategic and operative management systems, as well as their decision making process and their system of external financial and non-financial reporting. Including of these effects in the system of external financial and nonfinancial reporting, i.e. the expansion of the traditional model of external financial reporting with non-financial information is of particular importance, because corporate reporting is crucial for the evaluation of the company by its stakeholders and therefore for its future (financial) success. Information about environmental aspects of the business were firstly disclosed as a part of the annual report, then shortly as a part of the so-called social reporting, then in the form of a standalone environmental report, sustainability report, and recently within an integrated report. In order to define content and form of the above mentioned reports a number of guidelines and regulatory requirements for reporting have been developed by European and international organizations and institutions. At the EU level particularly important are Eco-Management and Audit Scheme (EMAS) established by the European Commission, European Commission Recommendation on the recognition, measurement and disclosure of environmental issues in the annual accounts and annual reports of companies, certain Directives of the European Commission as well as Proposal of an environmental reporting framework issued by Federation of European Accountants, while at the global level Sustainability Reporting Guidelines established by Global Reporting Initiative (GRI) and International Integrated Reporting Framework issued by International Integrated Reporting Council (IIRC) are the most comprehensive guidelines for sustainaibility reporting. In order to improve credibility and quality of disclosed information about environmental (and wider social) aspects of the business, it is important to conduct an audit or assurance of sustainability reports depending on the reporting form, which also caused the development of certain standards such as International Auditing Practice Statement 1010, International Standard on Assurance Engagements (ISAE) 3000 and AA1000 Assurance Standard. While at the EU level and around the world a lot has already been done regarding this matter, and the sustainability reporting level in the world is constantly increasing, for companies which are operating in the Republic of Serbia this reporting concept is the relative novelty, considering that the most of our companies are still trying to find their interest in this area and to become familiar with the sustainability reporting guidelines, reporting methods as well as with the significance of the assurance

Hydrothermal synthesis of LiFePO4 in presence of different organic additives

In this work we have investigated possibility to obtain pure LiFePO4 powder using different organic additives during hydrothermal synthesis at 180°C. Phase pure phospho olivine was obtained in presence of polyvinylpyrrolidone, while addition of polyvinyl alcohol leads to formation of LiFePO4 with impurities. Impurity phase was successfully avoided by introducing citric acid into reaction vessel. Phase composition was determined by XRPD. Morphology was revealed by particle size analyzer and FESEM

Hidrotermalna sinteza katodnog materijala LiFePO4 u prisustvu organske komponente

Katodni materijal LiFePO4 u poslednje vreme privlači veliku pažnju zbog svojih dobrih osobina kao što su visok teorijski kapacitet, stabilnost, niska toksičnost i niska cena. Glavni nedostatak ovog materijala je njegova niska elektronska i jonska provodljivost. U ovom radu LiFePO4 je sintetisan hidrotermalnim postupkom polazeći od vodenih rastvora LiOH, FeSO4 i H3PO4 uz dodatak organske komponente polivinil pirolidona. Nakon hidrotermalne sinteze prah je tertiran na 500oC u blagoj redukcionoj atmosferi. Strukturne i morfološke osobine dobijenog praha LiFePO4 su karakterisane difrakcijom x-zraka, skanirajućom elektronskom mikroskopijom i laserskim analizatorom veličine čestica. Elektrohemijske osobine materijala su ispitane galvanostatskim punjenjem i pražnjenjem

LiFePO4 nanocrystals synthesis by hydrothermal reduction method

The nanocrystals of LiFePO4 a cathode material for Li-ion batteries were synthesized by simple one – pot combined colloidal hydrothermal reduction approach. The influences of surfactant ratios on nanocrystal formation are investigated. Also extent of surface modification and agglomeration is assessed. The electrochemical performance of material is investigated on as prepared samples and on samples with carbonized surface layer. The XRD, TEM, SEM, FTIR, laser diffraction PSA, magnetic measurements and galvanostatic cycling are performed characterization techniques

Biological pollutants in indoor air

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Spectroscopic investigation of milo milunović’s canvas painting “the inspiration of the poet”

A canvas painting by Milo Milunović “The Inspiration of the poet” was investigated in this work by multianalitical approach in order to identify pigments used by the artist as well as his painting technique. Results obtained by optical microscopy, fluorescence photography under UV light, energy dispersive X-Ray fluorescence (EDXRF) and FTIR Spectroscopy revealed following pigments on the painting: lead white, zinc white, cobalt blue, red pigment vermilion, green pigment viridian, as well as several earth colours. Optical micrographs show regions with no separation between layers, indicating that these areas were painted wet paint over wet paint

Development of SARS-CoV-2 N-protein specific capture ELISA

Ta na dijagnoza ljudi sa sumnjom na infekciju SARS-CoV-2 je od suštinskog zna aja za suzbijanje globalnog širenja COVID-19. Prisustvo SARS-CoV-2 može se otkriti RT-PCRom (otkriva RNK virusa) ili detekcijom prisustva virusnih antigena u biološkim te nostima ELISA-om ili sli nom tehnikom koje koriste antitela razvijena u životinjama. Cilj studije je bio uspostavljanje kvantitativnog testa koji se zasniva na koriš enju poliklonskih seruma za rutinsko odre ivanje koncentracije SARS-CoV-2 nukleokapsidnog proteina merenjam apsorbancije u standardnoj mikrotitarskoj plo ici sa 96 bunara. Za potrebe razvoja testa proizveden je rekombinantni N-protein i koriš en za proizvodnju antiseruma u miševima i ze evima. Proizvedeni antiserumi su pre iš eni i odre en im je titar. Poliklonskiantiserumi visokog afiniteta specifi ni za N-protein koriš eni su za razvoj ELISA testa specifi nog za ovaj protein. Test se zasniva na koriš enju poliklonskih seruma miševa koji su adherirani na dno bunara mikrotitarske plo ice za hvatanje N-proteina iz uzorka. Razli ite koncentracije rekombinantnog N-proteina su koriš ene za standardnu krivu za kvantifikaciju proteina. N-protein vezan za antitela miševa je detektovan ze jim poliklonskim serumom i anti-ze jim antitelom povezanim sa enzimom koji obezbe uje spektrofotometrijsko merenje. Uspešno smo razvili prototip ELISA testa za kvantifikaciju N-proteina sa granicom detekcije u opsegu od ng/mL. Prose na vrednost LOD za prototip ELISA testa za detekciju N-proteina je 9,2 ng/mL, dok je prose na vrednost LOQ 10,2 ng/mL. Pokazali smo da su proizvedeni poliklonski antiserumi pogodni za detekciju N-proteina sa sli nim ili boljim afinitetom i specifi noš u od komercijalnih antitela. Štaviše, prototip ELISA testa se može koristiti sa zadovoljavaju om pouzdanoš u za kvantifikaciju N-proteina u uzorcima bogatim proteinima, poput ljudskih seruma.The accurate diagnosis of people with suspected infection with the SARS-CoV-2 is essential to curb the global spread of COVID-19. The presence of SARS-CoV-2 can be detected by RT-PCR (it detects RNA of the virus) or by the presence of viral antigens in biological fluids in ELISA or similar techniques using antibodies developed in animals. The aim of the study was the establishment of a quantitative polyclonal sera-based test for routine measurement of the concentration of SARS CoV-2 nucleocapsid protein using absorbance measurement in a standard 96-well microtiter plate. For the purposes of the test development, recombinant N protein was produced and used for the production of mice and rabbit antisera. Produced antisera were purified and titer was determined. High-affinity polyclonal N-protein specific antisera were used for N-protein specific ELISA test development. The test is based on mice polyclonal sera adhered to microtiter plate bottom for the capture of the N protein from the specimen. Various concentrations of the recombinant N-protein were used to generate a standard curve for protein quantification. The N-protein bound to the mice antibodies was detected with rabbit polyclonal sera and anti-rabbit antibody coupled to an enzyme that provides spectrophotometric measurement. We have successfully developed the prototype ELISA for the quantification of N-protein with the detection limit being in the range of ng/mL. The average LOD value for the prototype ELISA was determined to be 9.2 ng/mL, while the average LOQ value was 10.2 ng/mL. We have demonstrated that produced polyclonal antisera are suitable for the detection of N-protein with affinity and specificity similar to, or better than commercial antibodies. Furthermore, the prototype ELISA can be used with satisfactory confidence for quantification of the N-protein in protein-rich samples, similar to human sera.Poster: [https://cherry.chem.bg.ac.rs/handle/123456789/5362

Development of SARS-CoV-2 N-protein specific capture ELISA

Ta na dijagnoza ljudi sa sumnjom na infekciju SARS-CoV-2 je od suštinskog zna aja zasuzbijanje globalnog širenja COVID-19. Prisustvo SARS-CoV-2 može se otkriti RT-PCRom (otkriva RNK virusa) ili detekcijom prisustva virusnih antigena u biološkim te nostimaELISA-om ili sli nom tehnikom koje koriste antitela razvijena u životinjama. Cilj studijeje bio uspostavljanje kvantitativnog testa koji se zasniva na koriš enju poliklonskih serumaza rutinsko odre ivanje koncentracije SARS-CoV-2 nukleokapsidnog proteina merenjamapsorbancije u standardnoj mikrotitarskoj plo ici sa 96 bunara. Za potrebe razvoja testaproizveden je rekombinantni N-protein i koriš en za proizvodnju antiseruma u miševima ize evima. Proizvedeni antiserumi su pre iš eni i odre en im je titar. Poliklonskiantiserumivisokog afiniteta specifi ni za N-protein koriš eni su za razvoj ELISA testa specifi nog zaovaj protein. Test se zasniva na koriš enju poliklonskih seruma miševa koji su adheriranina dno bunara mikrotitarske plo ice za hvatanje N-proteina iz uzorka. Razli itekoncentracije rekombinantnog N-proteina su koriš ene za standardnu krivu zakvantifikaciju proteina. N-protein vezan za antitela miševa je detektovan ze jimpoliklonskim serumom i anti-ze jim antitelom povezanim sa enzimom koji obezbe ujespektrofotometrijsko merenje. Uspešno smo razvili prototip ELISA testa za kvantifikacijuN-proteina sa granicom detekcije u opsegu od ng/mL. Prose na vrednost LOD za prototipELISA testa za detekciju N-proteina je 9,2 ng/mL, dok je prose na vrednost LOQ10,2 ng/mL. Pokazali smo da su proizvedeni poliklonski antiserumi pogodni za detekcijuN-proteina sa sli nim ili boljim afinitetom i specifi noš u od komercijalnih antitela.Štaviše, prototip ELISA testa se može koristiti sa zadovoljavaju om pouzdanoš u zakvantifikaciju N-proteina u uzorcima bogatim proteinima, poput ljudskih seruma.The accurate diagnosis of people with suspected infection with the SARS-CoV-2 isessential to curb the global spread of COVID-19. The presence of SARS-CoV-2 can bedetected by RT-PCR (it detects RNA of the virus) or by the presence of viral antigens inbiological fluids in ELISA or similar techniques using antibodies developed in animals.The aim of the study was the establishment of a quantitative polyclonal sera-based test forroutine measurement of the concentration of SARS CoV-2 nucleocapsid protein usingabsorbance measurement in a standard 96-well microtiter plate. For the purposes of the testdevelopment, recombinant N protein was produced and used for the production of miceand rabbit antisera. Produced antisera were purified and titer was determined. High-affinitypolyclonal N-protein specific antisera were used for N-protein specific ELISA testdevelopment. The test is based on mice polyclonal sera adhered to microtiter plate bottomfor the capture of the N protein from the specimen. Various concentrations of therecombinant N-protein were used to generate a standard curve for protein quantification.The N-protein bound to the mice antibodies was detected with rabbit polyclonal sera andanti-rabbit antibody coupled to an enzyme that provides spectrophotometric measurement.We have successfully developed the prototype ELISA for the quantification of N-proteinwith the detection limit being in the range of ng/mL. The average LOD value for theprototype ELISA was determined to be 9.2 ng/mL, while the average LOQ value was10.2 ng/mL. We have demonstrated that produced polyclonal antisera are suitable for thedetection of N-protein with affinity and specificity similar to, or better than commercialantibodies. Furthermore, the prototype ELISA can be used with satisfactory confidence forquantification of the N-protein in protein-rich samples, similar to human sera.Abstract: [https://cherry.chem.bg.ac.rs/handle/123456789/5361

Non-destructive characterisation and classification of ceramic artefacts using pEDXRF and statistical pattern recognition

Background: Portable energy dispersive X-ray fluorescence (pEDXRF) spectrometry analysis was applied for the characterisation of archaeological ceramic findings from three Neolithic sites in Serbia. Two dimension reduction techniques, principal component analysis (PCA) and scattering matrices-based dimension reduction were used to examine the possible classification of those findings, and to extract the most discriminant features. Results: A decision-making procedure is proposed, whose goal is to classify unknown ceramic findings based on their elemental compositions derived by pEDXRF spectrometry. As a major part of decision-making procedure, the possibilities of two dimension reduction methods were tested. Scattering matrices-based dimension reduction was found to be the more efficient method for the purpose. Linear classifiers designed based on the desired output allowed for 7 of 8 unknown samples from the test set to be correctly classified. Conclusions: Based on the results, the conclusion is that despite the constraints typical of the applied analytical technique, the elemental composition can be considered as viable information in provenience studies. With a fully-developed procedure, ceramic artefacts can be classified based on their elemental composition and well-known provenance

Biological pollutants in indoor air

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