A comparative study of difficulties in accounting preparation and judgement in agriculture using fair value and historical cost accounting for biological assets valuation

This paper presents empirical research comparing the accounting difficulties that arise from the use of two valuation methods for biological assets, fair value (FV) and historical cost (HC) accounting, in the agricultural sector. It also compares how reliable each valuation method is in the decision-making process of agents within the sector. By conducting an experiment with students, farmers, and accountants operating in the agricultural sector, we find that they have more difficulties, make larger miscalculations and make poorer judgements with HC accounting than with FV accounting. In-depth interviews uncover flawed accounting practices in the agricultural sector in Spain in order to meet HC accounting requirements. Given the complexities of cost calculation for biological assets and the predominance of small family business units in advanced Western countries, the study concludes that accounting can be more easily applied in the agricultural sector under FV than HC accounting, and that HC conveys a less accurate grasp of the real situation of a farm.

Optimisation of the lipase-catalysed preparation of a nucleoside prodrug model using an experimental design methodology

The preparation of 2', 3'-di-O-hexanoyluridine (2) by a Candida antarctica B lipase-catalysed alcoholysis of 2', 3', 5'-tri-O-hexanoyluridine (1) was optimised using an experimental design. At 25 ºC better experimental conditions allowed an increase in the yield of 2 from 80% to 96%. In addition to the yield improvement, the volume reaction could be diminished in a factor of 5 and the reaction time significantly shortened.

Automated flow-injection method for cadmium determination with pre-concentration and reagent preparation on-line

The spectrophotometric determination of Cd(II) using a flow injection system provided with a solid-phase reactor for cadmium preconcentration and on-line reagent preparation, is described. It is based on the formation of a dithizone-Cd complex in basic medium. The calibration curve is linear between 6 and 300 µg L-1 Cd(II), with a detection limit of 5.4 µg L-1, an RSD of 3.7% (10 replicates in duplicate) and a sample frequency of 11.4 h-1. The proposed method was satisfactorily applied to the determination of Cd(II) in surface, well and drinking waters.

Preparation, spectroscopic and acidity properties of two hydrazones: an organic lab experiment

An undergraduate organic lab experiment is described based on the preparation of two readily accessible hydrazones. The UV-visible spectra of these N-H acids and of their conjugate bases are employed to illustrate the importance of through-conjugation in determining their acid strength and their internal charge-transfer-band transitions.

Preparation of Polysulfone Membranes

As it is known, a huge part of all commercially available membranes are prepared by immersion precipitation. This way is the primary way to get flat membranes. The advantages of immersion precipitation are: wide field of the polymers, which can be used (polymer must be soluble in a solvent or a solvent mixture) and ease of performing. The literature part of this work deals with phase inversion membrane preparation methods and casting parameters affecting membrane performance. Also some membrane types and materials are discussed. In the experimental part of this work 73 membrane samples were made with different casting parameters (polymer concentration in the casting solution and precipitation time) and tested for the retention and permeability. The results of these experiments are collected and combined into the figures and tables which are presented in this thesis. This work showed and confirmed connection between membrane performance and casting parameters (concentration of polymer in the casting solution and precipitation time).

Vanadium-modified molecular sieves: preparation, characterization and catalysis

Vanadium-containing molecular sieves are redox catalysts and are good candidates as substitutes for oxide-supported V2O5 in a number of reactions. These materials have the advantage of presenting better dispersion of vanadium species, as well as shape-selective properties and controllable acidities. They may be prepared by one-pot synthesis or by post-synthesis methods and a number of techniques such as diffuse reflectance UV-visible spectroscopy, 51V nuclear magnetic resonance and electron paramagnetic resonance, to name but a few, have been used to characterize these materials. In this review, methods of preparation of vanadium-modified molecular sieves, their characterization and applications in catalysis are discussed.

Preparation and characterization oF Ru-Sn/Al2O3 catalysts for the hydrogenation of fatty acid methyl esters

Ru-Sn/Al2O3 catalysts with different Sn loadings were prepared by the coimpregnation method. Several characterization techniques such as TPR, pyridine TPD and catalytic tests for dehydrogenation and hydrogenolysis were used to evaluate and compare such catalysts. TPR results indicate that Sn is deposited both onto the support and as species strongly interacting with Ru. Such non selective deposition modifies the acid and metallic functions of the catalysts. Both total acidity and acid strength distribution are affected: total acidity decreases and new sites of lower acid strength are created. Both dehydrogenating and hydrogenolytic activities are strongly diminished by the addition of Sn. Results of catalytic tests for methyl oleate hydrogenation indicate that methyl stearate is the main product, with only minute amounts of oleyl alcohol produced, and that the addition of Sn diminishes the hydrogenation activity.

Preparation of PVP hydrogel nanoparticles using lecithin vesicles

Hydrogels micro, sub-micro and nanoparticles are of great interest for drug encapsulation and delivery or as embolotherapic agents. In this work it is described the preparation of nano and sub-microparticles of pre-formed, high molecular weight and monomer free poly(N-vinyl-2-pyrrolidone) encapsulated inside the core of lecithin vesicles. The hydrogel particles are formed with a very narrow diameter distribution, of about 800 nm, and a moderate swelling ratio, of approximately 10.

Preparation of glasses and glass ceramics of heavy metal oxides containing silver: optical, structural and electrochemical properties

Silver containing heavy metal oxide glasses and glass ceramics of the system WO3-SbPO4-PbO-AgCl with different AgCl contents have been prepared and their thermal, structural and optical properties characterized. Glass ceramics containing metallic silver nanoparticles have been prepared by annealing glass samples at temperatures above the glass transition and analyzed by transmission electron microscopy and energy dispersive X-ray microanalysis. The presence of the metallic clusters has been also confirmed by the observation of a surface plasmon resonance band in the visible range. Cyclic voltammetric measurements indicated the presence of metallic silver into the glasses, even before to perform the thermal treatment.

Preparation of association compound between rhodium(II) citrate and β-cyclodextrin

Inclusion compound of rhodium(II) citrate with β-cyclodextrin in a 1:1 molar ratio was prepared using freeze-drying method. X-ray diffactometry, thermal analysis (TG/DTG/DSC), infrared and ¹H-NMR with ¹H spin lattice relaxation (¹H T1) measurements and 13C techniques were used to characterize the system prepared. The results indicated the formation of inclusion or association compounds between rhodium(II) citrate and β-cyclodextrin.

Sonication-assisted preparation of CaO nanoparticles for antibacterial agents

The effect of calcination conditions on the size and killing activity of CaO nanoparticles towards L. plantarum was studied in this paper. The results showed that CaO nanoparticles with a diameter of 20 nm could be obtained under the investigated conditions. The lethal effect of CaO nanoparticles after incubation of 6 or 24 h increased with increasing calcination time. Using CaO-SA, CaO-SB, and CaO-SC after a 24-h exposure, 2.25, 3.37, and 5.97 log L. plantarum were killed, respectively, at a concentration of 100 ppm. The current results show that the use of CaO nanoparticles as antibacterial agents has significant potential in food-relevant industries.

Preparation and immobilization of diNOsarcobalt(III) complex in zeolite y for the catalyzed production of hydrogen peroxide

A complex cation, diNOsarcobalt(III), [Co(diNOsar)]3+, (diNOsar = 1,8-dinitro-3,6,10,13,16,19-hexaazabicyclo-[6.6.6]eicosane), was synthesized and immobilized in the cavities of a Y zeolite by the reaction of precursor species in the pores of the zeolite. The encapsulated material was compared to the compound diNOsarcobalt(III) chloride, [Co(diNOsar)]Cl3. Both diNOsarcobalt(III) chloride and the zeolite-encapsulated complex, [Co(diNOsar)]3+/zeolite, were obtained in high yield and characterized by ultraviolet-visible and infrared spectroscopy. X-ray diffraction demonstrated the incorporation of the complex cation into the pores of the zeolite. The catalytic production of hydrogen peroxide from oxygenated water confirmed the successful synthesis of the complex diNOsarcobalt(III) immobilized in the zeolite.

Preparation and properties of perichromic dye: an undergraduate laboratory

An undergraduate experiment that illustrates the phenomenon of perichromism-the sensitivity of a dye to its microenvironment, as assessed by color changes of its solutions-is described. An easily prepared perichromic imine is synthesized and characterized, and its solvatochromism, thermochromism, halochromism, and preferential solvation in binary solvent mixtures are demonstrated by visual inspection of its solutions. The results are rationalized by invoking solute - solvent interactions in the various media.

Preparation and evaluation of magnetic chitosan particles modified with ethylenediamine and Fe(III) for the removal of Cr(VI) from aqueous solutions

The adsorption of Cr(VI) in aqueous solution by magnetic particles of crosslinked chitosan-ethylenediamine-Fe(III) (MPCh-EDA-FeCL) was studied in a batch system. Fe3+ in the MPCh-EDA-FeCL permitted that adsorption of Cr(VI) occurred with maximum efficiency between pH 3 and 11. The maximum adsorption capacity at pH 7.0 was 81.04 mg g-1 at 25 ºC. The adsorption kinetic process was described by the pseudo-second-order model. Thermodynamic parameters indicated spontaneous, exothermic and chemical adsorption nature. The adsorbent was successively regenerated using a 0.1 mol L-1 NaOH solution. Results were satisfactory for treatment of wastewater from the electroplating industry.

APPLICATION OF SULFONIC ACID FUNCTIONALIZED NANOPOROUS SILICA (SBA-Pr-SO3H) FOR THE PREPARATION OF 4,6-DIARYLPYRIMIDIN-2(1H)-ONES

In this work, we report the Biginelli-type reaction between various aldehydes, acetophenones and urea systems in the presence of sulfonic acid functionalized silica (SBA-Pr-SO3H) under solvent-free conditions, which led to 4,6-diarylpyrimidin-2(1H)-ones derivatives. SBA-Pr-SO3H with a pore size of 6 nm was found to be an efficient heterogeneous solid acid catalyst for this reaction which led to high product yields, was environmentally benign with short reaction times and easy handling.