FINANICIAL REPORTING AND MANAGING OF SMALL COMPANIES IN REPUBLIC OF CROATIA

Mala društva posebno su značajan segment gospodarstva kako u svijetu tako i u Republici Hrvatskoj. Oni čine 98,5% od ukupnog broja registriranih subjekata, odnosno mikro i mala društva zajedno. Mikro i mala društva mogu biti organizirani kroz gotovo sve oblike pravnog organiziranja poslovnih subjekata; kao obrtnici, trgovci pojedinci, društva s ograničenom odgovornošću itd. Uvođenjem različitih e-servisa olakšano je otvaranje i poslovanje za sve oblike subjekata. Direktivom 2013/34 Odbor za međunarodne računovodstvene standarde (IASB) i Europska komisija usvojili su i objavili smjernice financijskog izvještavanja za mikro i mala društva. IASB je objavio i detaljne upute o primjeni Međunarodnih računovodstvenih standarda za mala i srednje velika društva (IFRS for SMEs) te upute o primjeni pojedinih odredaba standarda koje se odnose na mikro društva. Tim se uputama daju smjernice o određivanju veličine društva, a uz njih i potrebne informacije koje treba prezentirati u financijskim izvještajima. U Republici Hrvatskoj su kriteriji za razvrstavanje društava regulirani Zakonom o računovodstvu. Za malo društvo od presudnog je značaja upravljanje njegovim poslovanjem, a to je i nužna pretpostavka za njegov opstanak i razvoj. Upravljanje podrazumijeva koordinaciju vještina i znanja različitih resursa kako bi ostvarili svoje ciljeve, a te rezultate prezentirali u financijskim izvještajima. Cilj ovog rada je prezentirati poslovanje malih društava a posebno upravljanje malim društvima, te financijsko izvještavanje tih društava koje služi prvenstveno vlasnicima i državi.Small companies are a particularly important segment of the economy both in the world and in the Republic of Croatia. They make 98.5% of total registered subjects, micro and small companies together. Micro and small societies can be organized through virtually all forms of legal organization of business entities; as tradesmen, retailers, limited liability companies and even joint stock companies. By introducing different e-services, it is easier to open and operate for all forms of subjects. Directives 2013/34 The International Accounting Standards Board (IASB) and the European Commission have adopted and published financial reporting guidelines for micro and small companies. The IASB has also published detailed guidance on the application of International Financial Standards Accounting Standards (IFRSs) and guidance on the application of certain provisions of micro-entity standards. These instructions provide guidance on determining the size of the enterprise, along with the information required to be presented in the financial statements. In the Republic of Croatia, the criteria for the classification of companies are regulated by the Accounting Act (NN78/2015.g) For a small registered company it is crucial to manage its business as a necessary prerequisite for its survival and development. Management implies co-ordination of skills and knowledge of different resources to achieve their goals and present these results in the financial statements. This work would bring close to the functioning of small companies, in particular the management of small companies, and the financial reporting of small companies primarily serving the management and the state, as well as potential investors, business partners, employees and other interested parties

FINANICIAL REPORTING AND MANAGING OF SMALL COMPANIES IN REPUBLIC OF CROATIA

Mala društva posebno su značajan segment gospodarstva kako u svijetu tako i u Republici Hrvatskoj. Oni čine 98,5% od ukupnog broja registriranih subjekata, odnosno mikro i mala društva zajedno. Mikro i mala društva mogu biti organizirani kroz gotovo sve oblike pravnog organiziranja poslovnih subjekata; kao obrtnici, trgovci pojedinci, društva s ograničenom odgovornošću itd. Uvođenjem različitih e-servisa olakšano je otvaranje i poslovanje za sve oblike subjekata. Direktivom 2013/34 Odbor za međunarodne računovodstvene standarde (IASB) i Europska komisija usvojili su i objavili smjernice financijskog izvještavanja za mikro i mala društva. IASB je objavio i detaljne upute o primjeni Međunarodnih računovodstvenih standarda za mala i srednje velika društva (IFRS for SMEs) te upute o primjeni pojedinih odredaba standarda koje se odnose na mikro društva. Tim se uputama daju smjernice o određivanju veličine društva, a uz njih i potrebne informacije koje treba prezentirati u financijskim izvještajima. U Republici Hrvatskoj su kriteriji za razvrstavanje društava regulirani Zakonom o računovodstvu. Za malo društvo od presudnog je značaja upravljanje njegovim poslovanjem, a to je i nužna pretpostavka za njegov opstanak i razvoj. Upravljanje podrazumijeva koordinaciju vještina i znanja različitih resursa kako bi ostvarili svoje ciljeve, a te rezultate prezentirali u financijskim izvještajima. Cilj ovog rada je prezentirati poslovanje malih društava a posebno upravljanje malim društvima, te financijsko izvještavanje tih društava koje služi prvenstveno vlasnicima i državi.Small companies are a particularly important segment of the economy both in the world and in the Republic of Croatia. They make 98.5% of total registered subjects, micro and small companies together. Micro and small societies can be organized through virtually all forms of legal organization of business entities; as tradesmen, retailers, limited liability companies and even joint stock companies. By introducing different e-services, it is easier to open and operate for all forms of subjects. Directives 2013/34 The International Accounting Standards Board (IASB) and the European Commission have adopted and published financial reporting guidelines for micro and small companies. The IASB has also published detailed guidance on the application of International Financial Standards Accounting Standards (IFRSs) and guidance on the application of certain provisions of micro-entity standards. These instructions provide guidance on determining the size of the enterprise, along with the information required to be presented in the financial statements. In the Republic of Croatia, the criteria for the classification of companies are regulated by the Accounting Act (NN78/2015.g) For a small registered company it is crucial to manage its business as a necessary prerequisite for its survival and development. Management implies co-ordination of skills and knowledge of different resources to achieve their goals and present these results in the financial statements. This work would bring close to the functioning of small companies, in particular the management of small companies, and the financial reporting of small companies primarily serving the management and the state, as well as potential investors, business partners, employees and other interested parties

Influence of ultrasound and heat pretreatment on technological and functional properties of dried bell and paprika pepper

Cilj ovoga istraživanja bio je unapređenje funkcionalnih i tehnoloških svojstava sušene konzumne i začinske paprike kroz primenu različitih predtretmana i metoda sušenja. Istraživanja su obuhvatila ispitivanje nutritivnih i antioksidativnih parametara svežih plodova i nutritivnih, antioksidativnih i fizičkih parametara prerađenih plodova konzumne i začinske paprike. Ispitan je uticaj različitih predtretmana, kao što su blanširanje, hemijski predtretman, ultrazvuk i njihove međusobne kombinacije. Dodatno, proučavan je i uticaj metoda sušenja - sušenje u tunelskoj sušari strujom toplog vazduha i sušenje postupkom liofilzacije. Glavni cilj je bio utvrđivanje najpogodnije kombinacije predtretmana i metoda sušenja za očuvanje nutritivnih, antioksidativnih i senzornih karakteristika sušene paprike. Frakcioni faktorijski dizajn je upotrebljen za proučavanje uticaja ovih faktora. U okviru prvog dela istraživanja izvršena je analiza mineralnog sastava komercijalno dostupnih svežih i prerađenih paprika kao i analiza sadržaja vitamina C kod četiri sorte konzumne paprike u tri stepena zrelosti. Takođe je izvršena i procena dijetetskog unosa minerala i zdravstvenog rizika koji potiče od toksičnih elemenata usled konzumacije plodova paprike. Rezultati ovih analiza ukazali su da plodovi paprike ne predstavljaju značajan izvor minerala, gde količine prisutne u prosečnim porcijama za decu i odrasle nisu dovoljne za zadovoljenje preporučenih dnevnih potreba. Izuzetak su bili određeni kiseli i sveži plodovi koji predstavljaju značajniji izvor Cu, Cr i Mo. Analizom sadržaja minerala u tri stepena zrelosti kod sorte Kurtovska kapija zapaženo je da se sadržaj minerala kontinualno menja tokom sazrevanja ploda što se ogleda u višem usvajanju K, Zn, Mg, Cu, B i gotovo stalnoj cirkulaciji Mg i Fe do pune zrelosti ploda. Rezultati ispitivanja zdravstvenog rizika su ukazali da plodovi paprike i njihovi proizvodi ne nose zdravstveni rizik za decu i odrasle usled unosa toksišnih elemenata kao što su Al, Hg, Cd i As. Većina analiziranih paprika je bila odličan izvor vitamina C sa sadržajem L-askorbinske kiseline većim od 100 mg/100 g, što znači da konzumacijom 100 g sveže paprike može se zadovoljiti preporučeni dnevni unos vitamina C. U drugom delu istraživanja izvršena je analiza uticaja određenih predtretmana na mineralni sastav, sadržaj ukupnih fenolnih jedinjenja, antioksidativnu aktivnost i sadržaj L-askorbinske kiseline. U prvoj seriji eksperimenata ispitivano je ispiranje makro-, mikro- i elemenata u tragovima tokom ultrazvučnog pretretmana u vodi i rastvoru sirćetne kiseline. Za ovaj set eksperimenata upotrebljeni su plodovi sorte Kurtovska kapija. Do najvećih gubitaka minerala je došlo tokom prerade zelenih plodova, dok je ultrazvučni predtretman sa sirćetnom kiselinom poboljšao ekstrakciju toksičnih elemenata kao što su Al, Hg i As. Iako je ultrazvučni predtretman u rastvoru sirćetne kiseline doprineo najvećem uklanjanju toksičnih elemenata istovremeno je uticao i na značajne gubitke Fe (do 77% ukupnog gvožđa). U drugoj seriji eksperimenata ispitivan je uticaj ultrazvučnog, hemijskog i toplotnog predtretmana na sadržaj ukupnih fenolnih jedinjenja, antioksidativnu aktivnost i sadržaj L-askorbinske kiseline kod začinske paprike. Najveći uticaj na sadržaj ukupnih fenolnih jedinjenja i L-askorbinske kiseline od primenjenih predtretmana imala je temperatura predtretmana, gde su više temperature izazvale veće gubitke (50 i 80 oC). Primenjeni predtretmani nisu značajno uticali na antioksidativnu aktivnost prethodno tretirane začinske paprike. U trećem delu istraživanja izvršeno je ispitivanje uticaja primenjenih predtretmana i metoda sušenja na kvalitet sušene konzumne i začinske paprike. Kod sušene začinske paprike rađene su sledeće analize: mineralni sastav, sadržaj ukupnih polifenola, sadržaj ukupnih karotenoida, antioksidativna aktivnost, sadržaj L-askorbinske kiseline, boja (CIELab i ne-enzimatski indeks tamnjenja), tekstura, morfološke karakteristike i mikrobiološka aktivnost kod sušene začinske paprike, dok je kod sušene konzumne paprike ispitivan sadržaj L-askorbinske kiseline i mikrobiološka aktivnost. Cilj je bio da se utvrdi uticaj različitih faktora (vreme predtretmana, temperatura predtretmana, primenjeni aditiv, pH vrednost rastvora za predtretman, primena ultrazvuka, masa uzorka koji se tretira, veličina komadića i način sušenja) na navedene parametre kvaliteta sušene paprike. Nekoliko faktora je značajno uticalo na kvalitet sušene začinske paprike. Metod sušenja je značajno uticao na sadržaj ukupnih polifenola i L-askorbinske kiseline, crvenu boju (parametar a*) i rehidrataciju (u početnim fazama rehidratacije). Vreme predtretmana je značajno uticalo na antioksidativnu aktivnost merenu FRAP testom, sadržaj L-askorbinske kiseline, parametre boje a*, C* i ne-enzimatski indeks tamnjenja. pH vrednost je imala značajan uticaj na teksturu sušenih komadića. Temperatura predtretmana je značajno uticala na sadržaj L-askorbinske kiseline. Analizom ukupnog kvaliteta, pomoću funkcije poželjnosti, koja objedinjuje sve odgovore sistema za sušenu začinsku papriku utvrđeno je da dva faktora imaju statistički značajan uticaj: ultrazvuči predtretman i vrsta primenjenog aditiva. Rezultat ove analize je ukazao da je ultrazvuk imao negativan uticaj na ukupan kvalitet sušene začinske paprike, dok je kalijum-metabisulfit bio bolji aditiv u odnosu na limunsku kiselinu. Kod plodova sušene začinske paprike utvrđeno je da metod sušenja ima statistički značajan uticaj na sadržaj L-askorbinske kiseline. Mikrobiološka analiza sušene konzumne paprike ukazala je na zadovoljavajući kvalitet svih uzoraka nakon primene predtretmana. Metod sušenja u tunelskoj sušari se pokazao kao najefikasniji za smanjenje mikrobiološke aktivnosti.This thesis aimed to improve the functional and technological properties of dried bell and paprika peppers by applying different pretreatments and drying methods. The research included the examination of nutritional and antioxidant parameters of fresh peppers and nutritional, antioxidant, and physical parameters of the processed dried bell and paprika peppers. The influence of different pretreatments, such as blanching, chemical pretreatment, ultrasound and their combinations, was investigated. Additionally, the effect of drying methods was studied - drying in a tunnel dryer with hot air and freeze-drying. The main goal was to determine the most suitable combination of pretreatments and drying methods for the preservation of nutritional, antioxidant, and sensory properties of dried pepper. Fractional factorial designs were used to study the effects of these factors. Within the first part of the research, the analysis of the mineral composition of commercially available fresh and processed peppers was performed, as well as the analysis of vitamin C content in four cultivars of bell peppers in three ripening stages. Dietary mineral intake and health risks assessment of toxic elements due to the consumption of pepper fruits were also evaluated. The results of these analyzes indicated that pepper fruits are not a significant source of minerals, where the amounts present in average portions for children and adults are not sufficient to meet the recommended daily needs. The exceptions were certain sour and fresh fruits, which are a significant source of Cu, Cr, and Mo. Analysis of mineral content in three ripening stages for the cultivar Kurtovska kapiya showed that the mineral content changes continuously during fruit ripening, which is reflected in higher absorption of K, Zn, Mg, Cu, B and almost constant circulation of Mg and Fe until full fruit maturity. The results of the health risk study indicated that pepper fruits and their products do not represent a health risk for children and adults due to the intake of toxic elements such as Al, Hg, Cd, and As. Most of the analyzed peppers were excellent sources of vitamin C with L-ascorbic content higher than 100 mg/100g, which means that eating 100 g of fresh pepper is enough to meet the recommended daily intake. The second part of the study examined the effects of different pretreatments on mineral composition, total phenolics content, antioxidant activity, and L-ascorbic acid content. The first series of experiments investigated leaching of macro-, mirco- and trace elements during ultrasound pretreatment in water and acetic acid solution. The cultivar Kurtovska kapiya was used for this set of experiments. The highest leaching of elements occurred during the processing of green fruits, while ultrasonic pretreatment with acetic acid improved the extraction of toxic elements Al, Hg and As. Although ultrasonic pretreatment with acetic acid solution contributed to the highest removal of the toxic elements, it also caused a significant loss of Fe (up to 77% of total iron). The second series of experiments investigated the effects of ultrasonic, chemical, and thermal pretreatments on the total phenolics content, antioxidant activity, and L-ascorbic acid content of paprika pepper. The pretreatment temperature highly influenced the total phenolics and L-ascorbic acid content, with higher temperatures causing higher leaching of these compounds (50 and 80 oC). The applied pretreatments did not significantly affect the antioxidant activity of previously treated peppers. The third part of the research investigated the effects of applied pretreatments and drying methods on dried paprika and bell pepper quality. For dried paprika peppers following analyses were performed: mineral composition, total phenolics content, total carotenoids content, antioxidant activity, L-ascorbic acid content, color (CIELab and non-enzymatic browning index), texture, morphological properties, and microbiological activity, while for dried bell peppers L-ascorbic acid content and microbiological activity were investigated. The aim was to determine the influence of various factors (pretreatment time, pretreatment temperature, applied additives, pH value of pretreatment solution, application of ultrasound, mass of the treated peppers, pieces size, and drying methods) on the mentioned parameters of dried pepper quality. Several factors significantly influenced the quality of dried paprika peppers. The drying methods significantly affected total phenolics and L-ascorbic acid content, red color (parameter a*), and rehydration ratio (in the initial stages of rehydration). The pretreatment time significantly affected antioxidant activity measured by the FRAP test, L-ascorbic acid content, color parameters a*, C*, and non-enzymatic browning index. The pH value significantly affected the texture of the dried pepper. The pretreatment temperature significantly affected L-ascorbic acid content. The overall quality, studied by the desirability function, which combines all the responses for dried paprika pepper, showed that two factors have a statistically significant influence: the ultrasound pretreatment and the type of applied additive. This analysis indicated that ultrasound negatively affected the overall quality of dried paprika peppers, while potassium metabisulfite was a better additive than citric acid. The content of L-ascorbic acid of dried bell pepper was significant influence by the method of drying. Microbiological analysis of dried peppers indicated the satisfactory quality of all samples subjected to the pretreatments. The drying method in a tunnel dryer was the most effective for reducing microbiological activity

Farmaceutski preparati i opojne droge kao kontaminirajuće supstance površinskih i otpadnih voda

The presence of pharmaceuticals and narcotic drugs in waste, surface and groundwater presents a serious problem for human health. The reason for this is the fact that these compounds possess biological activity, they have easy mobility, some of them have the ability to bioaccumulation and many are heavily biodegradable. So far, researches have shown that the main source for pharmaceutical preparations in water are municipal waste water with origin from households, hospitals and industry. The main drugs which appear in waters are: analgesics and anti-inflammatory compounds, antibiotics, β-blockers, hormones, lipid regulators, cytostatics, contrast remedy, drugs and disinfection remedies. The composition of products for personal hygiene and cosmetics includes compounds that possess the ability of bioaccumulation, where many of them show estrogen and endocrine effects. Examination of waste waters in Western Balkan cities indicate that drugs are mostly consumed in Zagreb, Belgrade and Novi Sad (cocaine, amphetamine and MDMA). A trend of increasing drug usage on weekends was observed on average of 10-20%. Main processes that determine future usage of drugs in water environments are biotransformation, sorption, chemical transformation, phototransformation and evaporation.Prisustvo farmaceutskih preparata i opojnih droga u otpadnim, površinskim i podzemnim vodama predstavlja ozbiljan problem po zdravlje ljudi. Razlog za to je činjenica da ova jedinjenja poseduju biološku aktivnost, lako su mobilna, neka od njih imaju sposobnost bioakumulacije, a mnoga su i teško biorazgradiva. Dosadašnja istraživanja ukazuju da su glavni izvor farmaceutskih preparata u vodi, komunalne otpadne vode poreklom iz domaćinstava, bolnica i industrije. Farmaceutski preparati koji se javljaju u vodama su: analgetici i antiinflamantorna jedinjenja, antibiotici, β blokatori, hormoni, regulatori lipida, citostatici, kontrastna sredstva, opojne droge, denzifekciona sredstva. U sastav proizvoda za ličnu higijenu i kozmetiku ulaze jedinjenja koja poseduju sposobnost bioakumulacije, a mnoga pokazuju estrogene i endokrine efekte. Ispitivanja otpadnih voda u gradovima Zapadnog Balkana ukazuju da se opojne droge najviše konzumiraju u Zagrebu, Beogradu i Novom Sadu (kokain, amfetamin i MDMA). Zapažen je trend pojačanog korišćenja opojnih droga vikendom u proseku 10-20%. Glavni procesi koji određuju njihovu sudbinu u vodenim sredinama su biotransformacija, sorpcija, hemijska transformacija, fototransformacija i isparavanje

Influence of biofertilizers on yield and quality of lettuce grown in the open field - Abstract

The production of lettuce is very profitable due to the short vegetation period and the possibilities of its cultivation throughout the year. On average, the salad contains 94% water, 2% sugar, 0.6% crude cellulose, 0.6% mineral matter and 1.2% crude protein. It is rich in vitamins C, B1 and B2, and many mineral elements. Great influence on the quantitative and qualitative properties of lettuce in addition to the variety and production conditions has a proper diet. The application of mineral fertilizers results in high yields, but their inadequate application can cause various problems such are: decrease in dry matter content, deterioration of salad quality, increase in soil acidity, degeneration of physical properties, increase in erosion and instability in land aggregates. In order to reduce the use of chemicals and increase the yield in the same time, the improvement of plant production is moving in the direction of introducing biofertilizers. In recent years there has been a trend of decreasing the usage of mineral nutrients, primarily nitrogen, phosphorus and potassium (Haytova, 2013), in which bio stimulators play a significant role. Therefore, the goal was to determine the impact of biofertilizers on the yield and quality of lettuce and to investigate the possibility of streamlining the crop by using biostimulators in lettuce nutrition. The two-factor experiment was set on a private plot in district Vranjes, East Sarajevo by using the randomized block in 3 replications. The highest yield of lettuce was obtained in the variant with the application of the biofertilizer Bioplant flora (630.50 g – please state the unit), whereas the lowest was recorded in the control variant of fertilization (468.00 g). The highest percentage of dry matter was noted in the third variant of fertilization (Bioplant flora) in the variety Majska kraljica (6.45%), whilst the lowest percentage was reached in the control variant of the same variety (4.14%)

POLLUTION INDICES OF TRACE ELEMENTS IN SOILS OF PČINJA AND JABLANICA DISTRICTS

Soil samples collected from two districts of southern Serbia, Pčinja and Jablanica, were analyzed in order to determine the content of eleven heavy metals and metalloids (As, B, Cd, Cr, Cu, Hg, Mn, Mo, Ni, Pb, Zn). The concentration of the elements was measured by atomic absorption spectrometry in 152 samples collected from agricultural land. The main goal was to assess the environmental and health risk of eleven heavy metals and metalloids tested in the soil. To determine the degree of soil contamination, measured concentrations were compared with limits and remediation values given in the Serbian Rulebook. It was determined that the average content of tested elements in mg/kg was: As (12.76), B (113.73), Cd (1.10), Cr (58.01), Cu (29.62), Hg (0.33), Mn (1067.89), Mo (0.21), Ni (34.85), Pb (233.38), Zn (64.49). The average content of all examined trace elements in soil did not exceed the remediation values. However, the average content of Cd, Hg, Pb exceeded the limit values. Five pollution indices were used to assess environmental risk: enrichment factor (EF), geoaccumulation index (Igeo), contamination factor (CF), pollution load index (PLI), and potential environmental risk index (RI). Based on EF and Igeo, it was concluded that the biggest problem was As, Hg and Pb. More than half of the samples are moderately contaminated with Pb, over 30% of samples are heavily contaminated with Hg, while some samples were highly polluted with As. Contamination factor, as well as PLI and RI, showed moderate contamination of the soil with Hg and Cd. The health risk assessment was estimated by hazard index (HI) and the carcinogenic risk index (CR), which determine the non-carcinogenic and carcinogenic effects that heavy metals can cause in the human body, throught ingestion, inhalation and dermal contact with contaminated soil. This study showed that there was no non-carcinogenic risk as adults-hazard index (HI) calculated for each sample was less than one. On the other hand, there was a higher risk for children's health since over 85% of soil samples had HI values greater than one. Combine carcinogenic risk of all elements was estimated with lifetime carcinogenic risk (LCR). There is no risk of developing cancer in both groups because more than 90% of the samples had acceptable carcinogenic risk values between 1,0*10-6 i 1,0*10-4, while a small number had concern LCR values grater than 1,0*10-4

Multivariate Assessment and Risk Ranking of Pesticide Residues in Citrus Fruits

Pesticides are extensively used in the cultivation and postharvest protection of citrus fruits, therefore continuous monitoring and health risk assessments of their residues are required. This study aimed to investigate the occurrence of pesticide residues on citrus fruits and to evaluate the acute and chronic risk for adults and children. The risk ranking of twenty-three detected pesticides was carried out according to a matrix ranking scheme. Multiple residues were detected in 83% of 76 analyzed samples. In addition, 28% contained pesticides at or above maximum residue levels (MRLs). The most frequently detected pesticides were imazalil, azoxystrobin, and dimethomorph. According to the risk ranking method, imazalil was classified in the high-risk group, followed by prochloraz, chlorpyrifos, azinphos-methyl, tebufenpyrad, and fenpiroximate, which were considered to pose a medium risk. The majority of detected pesticides (74%) posed a low risk. The health risk assessment indicated that imazalil and thiabendazole contribute to acute (HQa) and chronic (HQc) dietary risk, respectively. The HQc was negligible for the general population, while the HQa of imazalil and thiabendazole exceeded the acceptable level in the worst-case scenario. Cumulative chronic/acute risk (HIc/HIa) assessment showed that chronic risk was acceptable in all samples for children and adults, while the acute risk was unacceptable in 5.3% of citrus fruits for adults and 26% of citrus fruits for children. Sensitivity analyses indicated that the ingestion rate and individual body weight were the most influential risk factors

MINERAL COMPOSITION OF TWO PEPPER CULTIVARS (CAPSICUM ANNUUM L) FROM SERBIA AT THREE RIPENING STAGES

The aim of this study was to evaluate mineral composition of two commonly cultivated pepper varieties from Serbia (cultivars Kalifornijska and Slonovo uvo), at three ripening stages. Concentration of macro (K, Ca, Mg, Na) and micro elements (Zn, Fe, Mn, Cu, B, Cr, Mo, Se, Li, Al), and heavy metals (Pb, Hg, Cd, As, Ni) was determined, using AAS and ICP-MS, after microwave-assisted digestion. Relative standard deviations of AAS and ICP-MS measurements, for the most of analyzed elements, were between 0.08 - 9.28 %, indicating that precision was satisfactory. Potassium was the most abundant element in all samples, followed by Mg and Ca. Among the investigated micro elements the average content of zinc was the highest, followed by iron, for most of analyzed samples. Zinc and iron were followed by copper, manganese and boron. Semi-mature peppers of cultivar Kalifornijska were richer in K, Ca, Mg, Fe and Zn compared to other maturity stages. For cultivar Slonovo uvo results were different compared to cultivar Kalifornijska. The content of K and Ni increased with ripening of fruit, while the content of magnesium decreased with ripening of fruit, which was not case for cultivar Kalifornijska. The higher values of Mg, Fe, Zn; lower values of Ca and higher values of Cu in cultivar Slonovo uvo were reported by different authors for other pepper varieties

HPLC analysis of ascorbic acid in pretreated and dried red pepper (Capsicum annum)

Red pepper (Capsicum annum) fruits contain high amount of ascorbic acid (vitamin C), which is of great importance for human health. The aim of this study was to found how various pretreatments and drying methods influence on retention of ascorbic acid in dried pepper. The cultivar “Horgoška sweet 6”, often used for the production of paprika, was selected for analysis. Five sets of experiments were performed to investigate the effect of the following parameters: pretreatment temperature (20 oC, 50 oC, 80 oC), pH value (3, 6.5, 10), additive (0.25% citric acid, 0.25 % potassium metabisulfite and 0.25 % citric acid + 0.25 % potassium metabisulfite), ultrasound (off and on) and drying method (hot air drying and freeze drying). The initial content of ascorbic acid in fresh pepper was 292 mg/100 g dry basis (d.b.) and it was reduced after all pretreatment and after drying of pretreated samples. Most of examined pre-drying treatments improve retention of ascorbic acid in final dried peppers, except treatments at 80 oC. Our results indicate that temperature and drying method were parameters that significantly influenced ascorbic acid content in dried peppers. Other parameters were not significant, but had a certain effect on retention of ascorbic acid. The best parameters were temperature 20 oC, pH 6.5, citric acid/potassium metabisulfite, without applying ultrasound including freeze drying method

HPLC analysis of ascorbic acid in pretreated and dried red pepper (Capsicum annum)

Red pepper (Capsicum annum) fruits contain high amount of ascorbic acid (vitamin C), which is of great importance for human health. The aim of this study was to found how various pretreatments and drying methods influence on retention of ascorbic acid in dried pepper. The cultivar “Horgoška sweet 6”, often used for the production of paprika, was selected for analysis. Five sets of experiments were performed to investigate the effect of the following parameters: pretreatment temperature (20 oC, 50 oC, 80 oC), pH value (3, 6.5, 10), additive (0.25% citric acid, 0.25 % potassium metabisulfite and 0.25 % citric acid + 0.25 % potassium metabisulfite), ultrasound (off and on) and drying method (hot air drying and freeze drying). The initial content of ascorbic acid in fresh pepper was 292 mg/100 g dry basis (d.b.) and it was reduced after all pretreatment and after drying of pretreated samples. Most of examined pre-drying treatments improve retention of ascorbic acid in final dried peppers, except treatments at 80 oC. Our results indicate that temperature and drying method were parameters that significantly influenced ascorbic acid content in dried peppers. Other parameters were not significant, but had a certain effect on retention of ascorbic acid. The best parameters were temperature 20 oC, pH 6.5, citric acid/potassium metabisulfite, without applying ultrasound including freeze drying method