6 resultados para Chemicals.
em Archivo Digital para la Docencia y la Investigación - Repositorio Institucional de la Universidad del País Vasco
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280 p. : il.
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44 p.
Resumo:
El presente proyecto recoge los aspectos más significativos de la auditoría de cuentas realizada a la entidad ficticia denominada Chemicals, Sociedad Anónima (SA), empresa dedicada a la comercialización y distribución de productos químicos. Desarrollaremos la auditoría de acuerdo con las Normas Técnicas de Auditoría (NTA) vigentes en España, al objeto de poder expresar una opinión sobre la razonabilidad con la que las cuentas anuales, correspondientes al ejercicio 2013, presentan y expresan la imagen fiel del patrimonio, situación financiera y de los resultados de la entidad Chemicals, SA. Sabiendo que cumplimos con los requerimientos éticos necesarios para aceptar y realizar el encargo, comenzaremos el proyecto presentando un memorándum de planificación que comprenderá un análisis de la entidad y su entorno, un estudio sobre las principales características de la empresa, su sector y los riesgos de incorrecciones, etc. Posteriormente, basándonos en las CCAA del ejercicio anterior y en la información contable provisional del año 2013, ejecutaremos la planificación prevista y aplicaremos las pruebas de revisión y verificación que nos permitan obtener la evidencia suficiente y adecuada para expresar una opinión razonable sobre las CCAA definitivas que recogeremos en el pertinente informe de auditoría. Para finalizar, culminaremos el estudio con unas breves conclusiones.
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Effects on fish reproduction can result from a variety of toxicity mechanisms first operating at the molecular level. Notably, the presence in the environment of some compounds termed endocrine disrupting chemicals (EDCs) can cause adverse effects on reproduction by interfering with the endocrine system. In some cases, exposure to EDCs leads to the animal feminization and male fish may develop oocytes in testis (intersex condition). Mugilid fish are well suited sentinel organisms to study the effects of reproductive EDCs in the monitoring of estuarine/marine environments. Up-regulation of aromatases and vitellogenins in males and juveniles and the presence of intersex individuals have been described in a wide array of mullet species worldwide. There is a need to develop new molecular markers to identify early feminization responses and intersex condition in fish populations, studying mechanisms that regulate gonad differentiation under exposure to xenoestrogens. Interestingly, an electrophoresis of gonad RNA, shows a strong expression of 5S rRNA in oocytes, indicating the potential of 5S rRNA and its regulating proteins to become useful molecular makers of oocyte presence in testis. Therefore, the use of these oocyte markers to sex and identify intersex mullets could constitute powerful molecular biomarkers to assess xenoestrogenicity in field conditions.
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In the last decades the creation of new Environmental Specimen Banks (ESB) is increasing due to the necessity of knowing the effects of pollutants in both the environment and human populations. ESBs analyze and store samples in order to understand the effects of chemicals, emerging substances and the environmental changes in biota. For a correct analysis of the effect induced by these variables, there is a need to add biological endpoints, such as biomarkers, to the endpoints based on chemical approaches which have being used until now. It is essential to adapt ESB´s sampling strategies in order to enable scientists to apply new biological methods. The present study was performed to obtain biochemical endpoints from samples stored in the BBEBB (Biscay Bay Environmental Biospecimen Bank) of the Marine Station of Plentzia (PIE - UPV/EHU). The main objective of the present work was to study the variability caused in biochemical biomarkers by different processing methods in mussels (Mytilus galloprovincialis) from two localities (Plentzia and Arriluze) with different pollution history. It can be concluded that the selected biomarkers (glutathione S-transferase and acetylcholinesterase) can be accurately measured in samples stored for years in the ESBs. The results also allowed the discrimination of both sampling sites. However, in a further step, the threshold levels and baseline values should be characterized for a correct interpretation of the results in relation to the assessment of the ecosystem health status.
Resumo:
[EUS] Gaur egun produktu kimiko ugari erabiltzen dira nekazaritzaren produktibitatea emendatzeko eta modu honetan nekazaritza-produktuen etekin eta kalitatea hobetzeko asmoz. Hala ere, produktu kimiko hauek ekosisteman izan ditzaketen hilgarriak ez diren eraginak askotan ez dira kontuan hartzen. Azken urteotan osagai aktibo gisa glifosatoa duten herbiziden erabilera emendatu da. Lan honetan, glifosatoak ingurunean sor ditzakeen eraginak ikertu nahi izan dira, lurzoruan oso ugaria den Eisenia fetida zizarea adierazle biologiko gisa erabiliz. Esperimentuan 10 indibiduo helduz osaturiko 4 populazio erabili ziren, zeinak 14 egunez tratamendu desberdinetan ezarri ziren (kontrola, 50, 500 eta 5000 mg glifosato/Kg lur lehor). Glifosato kontzentrazio desberdinek ez zuten zizareen hilkortasunean edo pisuaren aldaketan eraginik izan. Hala ere, digestio-hodiaren epitelioaren morfologian eta azetilkolinesterasaren jardueran aldaketak behatu ziren. Glifosato kontzentrazio baxueneko ontziko zizareetan digestio-hodiko epitelioaren altueraren uniformetasun falta behatu zen, glifosato kontzentrazio ertaineko ontziko zizareetan orokorrean epitelioaren altuera txikiagoa zen, eta glifosato kontzentrazio handieneko ontziko zizareetan digestio-hodien borobiltasuna eta epitelioaren jarraitasuna galdu zen. Azetilkolinesterasaren jardueraren murrizpena behatu zen glifosatodun lurretan egondako zizareetan. Esperimentu honetan erabilitako glifosato kontzentrazioek zizareengan hilgarriak ez diren aldaketak sortzen dituzte, aztertutako biomarkatzaileak etorkizuneko ekotoxikologia testetan erabilgarriak izan daitezkeelarik.