Total mercury levels in muscle tissue of swordfish (Xiphias gladius) and bluefin tuna (Thunnus thynnus) from the Mediterranean Sea (Italy).

This study was carried out to determine the current levels of total mercury in the muscle tissue of swordfish (Xiphias gladius) and bluefin tuna (Thunnus thynnus) caught in the Mediterranean Sea with the purpose of ascertaining whether the concentrations exceeded the maximum level fixed by the European Commission Decision. In addition, specimens of each species were divided into different ranges of weight to investigate the influence of size on mercury accumulation in order to provide data upon which commercial fishing strategies and marketing of swordfish and bluefin tuna may be based. Higher mean levels of total mercury were found in bluefin tuna (1.02 μg g -1 wet wt) than in swordfish (0.49 μg g -1 wet wt). In 4.3% of swordfish and in 44.3% of bluefin tuna analyzed, total mercury concentrations exceeded the maximum level fixed by the European Commission Decision (Hg = 1 μg g -1 wet wt). Besides, for bluefin tuna the total mercury level variability observed, due to size, suggests that there should be greater regulatory control by the authorities. Le dosage de mercure total dans le muscle de 2 especes pechees en Mediterranee (espadon et thon) a ete effectue dans le but de controler s'il excede les taux maximum recommandes par la commission europeenne.Les taux moyens sont plus eleves dans le thon (1.02μg/g) que dans l'espadon (0,49μg/g). Dans 4,3% des espadons et 44,3% des thons analyses, le taux de mercure depasse le taux maximal fixe par la commission europeenne (1μg/g)

Heavy Metals in Mussels (Mytilus galloprovincialis) from the Ionian Sea, Italy

Concentrations of six heavy metals (Hg, Pb, Cd, Cr, Zn, and Sn) were determined in mussels (Mytilus galloprovincialis) collected between June and September 1997 from 10 locations along a sound formed by two inlets (Mar Piccolo) near the Gulf of Taranto (Ionian Sea, Italy). The average concentrations of the heavy metals found in mussels samples were 0.15 mg/kg for Hg, 1.19 mg/kg for Pb, 0.64 mg/kg for Cd, 0.31 mg/kg for Cr, 5.15 mg/kg for Zn, and 0.54 mg/kg for Sn. The concentrations of heavy metals in mussels from the first inlet did not differ greatly from those observed in mussels from the second inlet. The concentrations of heavy metals in the mussels analyzed were below acceptable levels for human consumption

Cadmium in cephalopod molluscs: implications for public health.

Cadmium concentrations were measured in the flesh and hepatopancreas (digestive gland) of 1,392 specimens of different species of cephalopod molluscs (broadtail squid, spider octopus, curled octopus, horned octopus, elegant cuttlefish, and pink cuttlefish) to determine whether maximum levels fixed by the European Commission were exceeded. In all species, mean cadmium concentrations were higher in hepatopancreas than in flesh. Large differences among the different species were also observed. Pink cuttlefish and spider octopus had the highest concentrations for both flesh (spider octopus, 0.77 microg g(-1); pink cuttlefish, 0.87 microg g(-1)) and hepatopancreas (spider octopus, 9.65 microg g(-1); pink cuttlefish, 18.03 microg g(-1)), and the lowest concentrations were encountered in broadtail squid (flesh, 0.13 microg g(-1); hepatopancreas, 2.48 microg g(-1)). The other species had intermediate concentrations of 0.20 to 0.30 microg g(-1) in flesh and 5.46 to 8.01 microg g(-1) in hepatopancreas. Concentrations exceeding the limit proposed by the European Commission (1.00 microg g(-1)) were observed in 44.4 and 40.0% of flesh samples of spider octopus and pink cuttlefish, respectively. The estimated weekly intake, 0.09 to 0.66 microg/kg body weigh, was below the provisional tolerable weekly intake set by the World Health Organization

Relationship between total mercury concentration and fish size in two pelagic fish species: implications for consumer health.

Total mercury concentrations were determined in different size classes of two pelagic fish species of great commercial importance, horse mackerel (Trachurus trachurus) and Mediterranean horse mackerel (Trachurus mediterraneus), to evaluate the relationship between total mercury concentration and fish size and to determine whether any differences might affect the quantitative assessment of mercury exposure for consumers. Mercury concentrations in horse mackerel and in Mediterranean horse mackerel were between 0.16 and 2.41 microg g(-1) of weight wet (mean, 0.68 microg g(-1)) and between 0.09 and 1.62 microg g(-1) (mean, 0.51 microg g(-1)), respectively. The regression curves revealed a significant relationship between mercury concentration and fish size (length and weight) for both species. Concentrations exceeding the proposed limit for human consumption were observed in 33.3% of the samples of both species and were associated with larger specimens. The consumption of the larger specimens could lead to an increase in mercury exposure for consumers. Estimated weekly intakes, calculated on the basis of concentrations relative to each size class, revealed a high exposure associated with the consumption of fish larger than 30 cm (horse mackerel, 11.63 to 20.16 microg/kg of body weight; Mediterranean horse mackerel, 5.86 to 13.55 microg/kg of body weight). An understanding of the factors leading to an increase in mercury exposure can help consumers make informed decisions about eating fish

Polycyclic aromatic hydrocarbons, polychlorinated biphenyls, chlorinated pesticides (DDTs), hexachlorocyclohexane, and hexachlorobenzene residues in smoked seafood.

Smoked seafoods were screened for the presence of polycyclic aromatic hydrocarbons (PAHs), polychlorinated biphenyls (PCBs), and other organochlorine compounds. Total PAH concentrations ranged from 46.5 ng/g (wet weight) for smoked swordfish to 124.0 ng/g (wet weight) for smoked herring. Among the carcinogenic PAHs, benzo(a)pyrene ranged from undetectable levels for several smoked fish to 0.7 ng/g for Scottish salmon, dibenzo(ah)anthracene was not present in any of the samples analyzed, and benzo(a)anthracene was found in all samples and at particularly high levels in salmon (23.2 ng/g). Benzo(a)pyrene concentrations were below the tolerance limit for all samples. PCB concentrations for the different samples ranged from 2 to 30 ng/g. Chlorinated pesticides (DDTs: p,p'-DDE, p,p'-DDT, o,p'-DDT, p,p'-DDD, and o,p'-DDD) were detected at levels ranging from 0.2 ng/g (wet weight) in bluefin tuna to 17.5 ng/g (wet weight) in salmon. Hexachlorocyclohexane isomers (alphaHCH + betaHCH + gammaHCH) were present in higher amounts in eels (6.5 ng/g) than in the other smoked fish. For 40% of the samples, PCB concentrations exceeded the limit fixed by the European Union, while pesticide levels were below the maximum acceptable limit proposed by the Food and Agriculture Organization

Health risk of coplanar polychlorinated biphenyl congeners in edible fish from the Mediterranean Sea.

The muscle tissue of different species of fish was analyzed for polychlorinated biphenyls (PCBs) in order to estimate the daily intake of these contaminants. Contamination levels among the different species varied between 108 and 678 ng/g lipid weight. Isomer-specific analysis in the muscle tissue of the various fish revealed a profile dominated by hexa- and pentachlorobiphenyls, followed by hepta- and tetrachlorobiphenyls. Other congeners, including those with fewer than four or more than nine chlorine atoms, were below the instrumental limit of detection in all samples. PCB dietary intake was below the range of 1 to 4 pg 2,3,7,8-tetrachloro-p-dioxin equivalents per kg body weight per day set by the World Health Organization. From a public health point of view, there is no indication of important risks associated with the consumption of these seafoods

Lo público en contabilidad desde la óptica de la internacionalización de la profesión contable

La contabilidad es una disciplina social cuyo campo de acción se contextualiza en un ámbito entre lo público y lo privado, por lo que a través de los años ha existido una relación directa entre la contabilidad y lo “público”. Por ejemplo:por una parte, la profesión se llama contaduría pública, y, por otra, los contadores, a través de su firma, dan fe pública y generan confianza en la sociedad. Ahora, con la entrada en vigencia de las Normas Internacionales de InformaciónFinanciera emitidas por el Consejo de Normas Internacionales de Contabilidad, se otorga a la contabilidad otro elemento relacionado con lo “público”, y esto es, que los profesionales actúen siempre a favor del interés público. Así mismo, seha otorgado a la contabilidad el rol de proveer de información financiera de las empresas a los distintos usuarios: accionistas, inversionistas, acreedores, proveedores, clientes, e incluso la gerencia, entre otros, por lo que dada la diversidad de intereses que poseen estos usuarios se ha entendido que la información se da al público en general. Es debido a la relación existente entre la contabilidad y lo público que resulta importante estudiar lo que desde la disciplina se entiende como “público” en contabilidad, lo que se configura en el objetivo de la presente investigación, considerando, adicionalmente, que en la actualidad la profesión contable tiene un ámbito de acción que traspasa fronteras. La investigación tiene un enfoque cualitativo. Como reflexión destaca que lo público en contabilidad, a pesar de ser un concepto aún difuso, debería asociarse con el interés general que poseen los distintos usuarios acerca de la información financiera de las empresas, aunque pudiera decirse que a veces pareciera que los intereses privados prevalecensobre lo público

La regulación contable internacional: ¿un modelo basado en reglas o en principios?

El proceso de globalización ha sido la causa fundamental por la que los distintos procesos a nivel mundial han tenido que evolucionar para adaptarse a un ambiente de internacionalización. La contabilidad, como lenguaje de los negocios, no ha escapado a esta realidad, sobre todo desde que en la década de 1970 se crea un organismo que se encarga de emitir normas de carácter internacional que vienen a regular la actividad contable alrededor del mundo. La investigación que se presenta es de carácter documental, y tiene como objetivo reaccionar acerca de las tensiones existentes entre los principios y las reglas en contabilidad, por una parte, para luego abarcar lo concerniente al marco conceptual y los estándares internacionales. La conclusión fundamental es que la emisión de normas internacionales para regular la práctica contable ha traído como consecuencia que se haya abandonado la metodología descriptiva para la emisión de principios contables, en favor de una metodología normativa, que provee tanto de principios como de reglas para que los actores en el proceso contable tengan lineamientos que los guíen en sus juicios profesionales

Genotyping-by-sequencing of a melon (Cucumis melo L.) germplasm collection from a secondary center of diversity highlights patterns of genetic variation and genomic features of different gene pools

Background: Melon (Cucumis melo L.) is one of the most important horticultural species, which includes several taxonomic groups. With the advent of next-generation sequencing, single nucleotide polymorphism (SNP) markers are widely used in the study of genetic diversity and genomics. Results: We report the first successful application of genotyping-by-sequencing (GBS) technology in melon. We detected 25,422 SNPs by the analysis of 72 accessions collected in Apulia, a secondary centre of diversity in Southern Italy. Analyses of genetic structure, principal components, and hierarchical clustering support the identification of three distinct subpopulations. One of them includes accessions known with the folk name of 'carosello', referable to the chate taxonomic group. This is one of the oldest domesticated forms of C. melo, once widespread in Europe and now exposed to the risk of genetic erosion. The second subpopulation contains landraces of 'barattiere', a regional vegetable production that was never characterized at the DNA level and we show was erroneously considered another form of chate melon. The third subpopulation includes genotypes of winter melon (C. melo var. inodorus). Genetic analysis within each subpopulation revealed patterns of diversity associated with fruit phenotype and geographical origin. We used SNP data to describe, for each subpopulation, the average linkage disequilibrium (LD) decay, and to highlight genomic regions possibly resulting from directional selection and associated with phenotypic variation. Conclusions: We used GBS to characterize patterns of genetic diversity and genomic features within C. melo. We provide useful information to preserve endangered gene pools and to guide the use of germplasm in breeding. Finally, our findings lay a foundation for molecular breeding approaches and the identification of genes underlying phenotypic traits

Genotyping-by-sequencing of a melon (Cucumis melo L.) germplasm collection from a secondary center of diversity highlights patterns of genetic variation and genomic features of different gene pool.

Melon (Cucumis melo L.) is one of the most important horticultural species, which includes several taxonomic groups. With the advent of next-generation sequencing, single nucleotide polymorphism (SNP) markers are widely used in the study of genetic diversity and genomics. Results: We report the first successful application of genotyping-by-sequencing (GBS) technology in melon. We detected 25,422 SNPs by the analysis of 72 accessions collected in Apulia, a secondary centre of diversity in Southern Italy. Analyses of genetic structure, principal components, and hierarchical clustering support the identification of three distinct subpopulations. One of them includes accessions known with the folk name of 'carosello', referable to the chate taxonomic group. This is one of the oldest domesticated forms of C. melo, once widespread in Europe and now exposed to the risk of genetic erosion. The second subpopulation contains landraces of 'barattiere', a regional vegetable production that was never characterized at the DNA level and we show was erroneously considered another form of chate melon. The third subpopulation includes genotypes of winter melon (C. melo var. inodorus). Genetic analysis within each subpopulation revealed patterns of diversity associated with fruit phenotype and geographical origin. We used SNP data to describe, for each subpopulation, the average linkage disequilibrium (LD) decay, and to highlight genomic regions possibly resulting from directional selection and associated with phenotypic variation. Conclusions: We used GBS to characterize patterns of genetic diversity and genomic features within C. melo. We provide useful information to preserve endangered gene pools and to guide the use of germplasm in breeding. Finally, our findings lay a foundation for molecular breeding approaches and the identification of genes underlying phenotypic traits