Determination of migration monomer styrene from GPPS (general purpose polystyrene) and HIPS (high impact polystyrene) cups to hot drinks

In this study, 162 samples were analysed for monomer styrene content with using high performance liquid chromatography (HPLC) method in hot tea, milk, cocoa milk. The monomer styrene content, expressed in μg/l of drink and the level of migration of styrene monomer were varied from 0.61 to 8.15 for hot tea, from 0.65 to 8.30 for hot milk, from 0.71 to 8.65 for hot cocoa milk in GPPS (general purpose polystyrene), from 0.48 to 6.85 for hot tea, from 0.61 to 7.65 for hot milk, from 0.72 to 7.78 for hot cocoa milk in HIPS (high performance polystyrene) cups in different temperatures and times. The estimated limit of detection of (HPLC) method for all samples was 0.001 mg/kg. There is linear regression for styrene monomer from 1 to 10 ng/ml. Several samples spiked with a known amount of styrene monomer. The results of the recovery in study for styrene monomer were determinate to be mean, 96.1 ± 1.92 to 99.7 ± 1.15%. The results of this study indicate that styrene monomer from polystyrene disposable into hot and fat drinks was migrated and this migration was highly dependent on fat content and temperature of drinks. The derived concentration of styrene monomer in this study was above the EPA (Environmental protection agency) recommended level, especially in MCLG (Maximum contaminant level goal) standard. More study is needed to further elucidate this finding

Rethinking Taxation of Impact Investments

This chapter analyzes the critical issues and opportunities of a tax model based on social impact. In this perspective, the impact is taken as a substantial legal criterion. Tax concessions to companies and investments, in other words, are not recognized according to the mere purpose of social impact, but on its concrete measurement. In this perspective, it would be possible to conceive the system of tax expenditures, in favor of social entrepreneurship and impact investing, as a form of social investment. A particular focus is dedicated to the specificity of the Italian reform of social enterprise and impact investments. But the analysis also considers more general theoretical aspects such as the impact with the legal principle of “ability to pay” and the protection of competition