Profiling the ionome of rice and its use in discriminating geographical origins at the regional scale, China

Element profile was investigated for their use to trace the geographical origin of rice (Oryza sativa L.) samples. The concentrations of 13 elements (calcium (Ca), potassium (K), magnesium (Mg), phosphorus (P), boron (B), manganese (Mn), iron (Fe), nickel (Ni), copper (Cu), arsenic (As), selenium (Se), molybdenum (Mo), and cadmium (Cd)) were determined in the rice samples by inductively coupled plasma optical emission and mass spectrometry. Most of the essential elements for human health in rice were within normal ranges except for Mo and Se. Mo concentrations were twice as high as those in rice from Vietnam and Spain. Meanwhile, Se concentrations were three times lower in the whole province compared to the Chinese average level of 0.088 mg/kg. About 12% of the rice samples failed the Chinese national food safety standard of 0.2 mg/kg for Cd. Combined with the multi-elemental profile in rice, the principal component analysis (PCA), discriminant function analysis (DFA) and Fibonacci index analysis (FIA) were applied to discriminate geographical origins of the samples. Results indicated that the FIA method could achieve a more effective geographical origin classification compared with PCA and DFA, due to its efficiency in making the grouping even when the elemental variability was so high that PCA and DFA showed little discriminatory power. Furthermore, some elements were identified as the most powerful indicators of geographical origin: Ca, Ni, Fe and Cd. This suggests that the newly established methodology of FIA based on the ionome profile can be applied to determine the geographical origin of rice.

Hydrogeochemistry and Arsenic Contamination of Groundwater in the Haor Basins of Bangladesh

Hydrogeochemical relationships and the level of arsenic (As) contamination of groundwater in the Haor Basin, a low-lying, semi-natural, region of remnant wetland environs to the northeast of Bangladesh, were studied to assess the As biogeochemical cycling. Most of the shallow and deep tubewells in the study area are contaminated with As (2-331 mu g/l). The relatively higher proportions of Na+ (8-156 mg/l) in groundwater suggest a mixing of connate marine water with freshwater aquifer. Non-significant association between As and PO43- has been found. Highly significant (P <0.001) relationship of As with DOC in groundwater indicates biodegradation of organic matter, creating an overall reducing environment in the aquifer sediments, which facilitates the release of As in the groundwater. The inverse As-Fe, As-Mn, As-Ca and As-Mg relationships in groundwater could be related to the precipitation of Fe-, Mn-, Ca-and Mg-minerals.

Comet C/2012 S1 (ISON): Observations of the Dust Grains from SOFIA and of the Atomic Gas from NSO Dunn and McMath-Pierce Solar Telescopes (Invited)

Comet C/2012 S1 (ISON) is unique in that it is a dynamically new comet derived from the Oort cloud reservoir of comets with a sun-grazing orbit. Infrared (IR) and visible wavelength observing campaigns were planned on NASA's Stratospheric Observatory For Infrared Astronomy (SOFIA) and on National Solar Observatory Dunn (DST) and McMath-Pierce Solar Telescopes, respectively. We highlight our early results. SOFIA (+FORCAST [1]) mid- to far-IR images and spectroscopy (~5-35 μm) of the dust in the coma of ISON are to be obtained by the ISON-SOFIA Team during a flight window 2013 Oct 21-23 UT (r_h≈1.18 AU). Dust characteristics, identified through the 10 μm silicate emission feature and its strength [2], as well as spectral features from cometary crystalline silicates (Forsterite) at 11.05-11.2 μm, and near 16, 19, 23.5, 27.5, and 33 μm are compared with other Oort cloud comets that span the range of small and/or highly porous grains (e.g., C/1995 O1 (Hale-Bopp) [3,4,5] and C/2001 Q4 (NEAT) [6]) to large and/or compact grains (e.g., C/2007 N4 (Lulin) [7] and C/2006 P1 (McNaught) [8]). Measurement of the crystalline peaks in contrast to the broad 10 and 20 μm amorphous silicate features yields the cometary silicate crystalline mass fraction [9], which is a benchmark for radial transport in our protoplanetary disk [10]. The central wavelength positions, relative intensities, and feature asymmetries for the crystalline peaks may constrain the shapes of the crystals [11]. Only SOFIA can look for cometary organics in the 5-8 μm region. Spatially resolved measurements of atoms and simple molecules from when comet ISON is near the Sun (r_h<0.4 AU, near Nov-20--Dec-03 UT) were proposed for by the ISON-DST Team. Comet ISON is the first comet since comet Ikeya-Seki (1965f) [12,13] suitable for studying the alkalai metals Na and K and the atoms specifically attributed to dust grains including Mg, Si, Fe, as well as Ca. DST's Horizontal Grating Spectrometer (HGS) measures 4 settings: Na I, K, C2 to sample cometary organics (along with Mg I), and [O I] as a proxy for activity from water [14] (along with Si I and Fe I). State-of-the-art instruments that will also be employed include IBIS [15], which is a Fabry-Perot spectral imaging system that concurrently measures lines of Na, K, Ca II, or Fe, and ROSA (CSUN/QUB) [16], which is a rapid imager that simultaneously monitors Ca II or CN. From McMath-Pierce, the Solar-Stellar Spectrograph also will target ISON (320-900 nm, R~21,000, r_h

Large- and small-scale structure of the intermediate- and high-velocity clouds towards the LMC and SMC.

We employ Ca���II K and Na I D interstellar absorption-line spectroscopy of early-type stars in the Large and Small Magellanic Clouds (LMC, SMC) to investigate the large- and small-scale structure in foreground intermediate- and high-velocity clouds (I/HVCs). Data include FLAMES-GIRAFFE Ca���II K observations of 403 stars in four open clusters, plus FEROS or UVES spectra of 156 stars in the LMC and SMC. The FLAMES observations are amongst the most extensive probes to date of Ca���II structures on ∼20 arcsec scales in Magellanic I/HVCs. From the FLAMES data within a 0 ∘.∘.∘.5 field of view, the Ca���II K equivalent width in the I/HVC components towards three clusters varies by factors of ≥10. There are no detections of molecular gas in absorption at intermediate or high velocities, although molecular absorption is present at LMC and Galactic velocities towards some sightlines. The FEROS/UVES data show Ca���II K I/HVC absorption in ∼60 per cent of sightlines. The range in the Ca���II/Na I ratio in I/HVCs is from –0.45 to +1.5 dex, similar to previous measurements for I/HVCs. In 10 sightlines we find Ca���II/O I ratios in I/HVC gas ranging from 0.2 to 1.5 dex below the solar value, indicating either dust or ionization effects. In nine sightlines I/HVC gas is detected in both H I and Ca���II at similar velocities, implying that the two elements form part of the same structure.

Expression of proteins associated with hypoxia and Wnt pathway activation is of prognostic significance in hepatocellular carcinoma

In the development and progression of hepatocellular carcinoma, tumor hypoxia plays an important role, as does activation of the Wnt pathway. The aim of this study was to characterize the expression and interrelationship between hypoxia and Wnt-pathway-associated proteins as prognostic factors for hepatocellular carcinoma. Expression of HIF-1α, CA-IX, E-cadherin, β-catenin, and Ki-67 was assessed by immunohistochemistry in 179 primary hepatocellular carcinoma cases. Univariate and multivariate analyses were performed to assess the relationship between the clinicopathological factors, protein expression, overall survival (OS), and recurrence-free survival (RFS). By univariate analysis, tumor stage, size, satellitosis, and vascular invasion were confirmed as prognostic factors for worse OS and RFS. High expression of HIF-1α, CA-IX, β-catenin, Ki-67, and E-cadherin was observed in 60, 15, 64, 8, and 64 % of tumors, respectively, and this was significantly associated with poor OS. CA-IX, HIF-1α, and E-cadherin were independent predictors of poor prognosis. We stratified 169 patients into four groups according to the expression level of hypoxia and Wnt pathway markers. The group with high expression of both hypoxia and Wnt-pathway-associated proteins showed worst OS. The poor survival of this group was also significant in patients with early stage disease and tumor size of less than 5 cm (p < 0.05). We identified a subgroup of hepatocellular carcinoma patients with high expression of both hypoxia and Wnt pathway proteins and found this predictive of poor survival. The therapeutic options for this group might need to be revisited.

Ecotoxicological evaluation of pesticide mixtures

Neste trabalho o risco da aplica��ão de moluscicidas (metaldeído e metiocarbe) para o isópode terrestre Porcellionides pruinosus foi avaliado usando como parâmetros a mortalidade e biomarcadores de exposição. O tempo até à morte dos isópodes (após contacto com os moluscicidas) foi muito curto, especialmente no caso da exposição ao metiocarbe. Os vários biomarcadores revelaram-se úteis para a compreensão do modo de acção dos dois moluscicidas neste isópode, particularmente o efeito do carbamato metiocarbe na inibição da enzima acetilcolinesterase (AChE). Os efeitos de combinações binárias de três produtos de protecção das plantas (PPP) dimetoato, glifosato e espirodiclofeno foram avaliados testando o comportamento de evitamento de P. pruinosus, o sucesso reprodutivo do colêmbolo Folsomia candida e o crescimento das plantas Brassica rapa e Triticum aestivum, usando os dois modelos de referência de concentração de adição (CA) e acção independente (IA). O modelo MIXTOX foi usado para avaliar possíveis desvios (devido a interacções entre os pesticidas) dos dois modelos de referência. Os resultados obtidos permitem constatar que estes PPP quando aplicados segundo a dose recomendada não acarretam efeitos perniciosos para os organismos testados. Foi detectado sinergismo na mistura feita com glifosato e espirodiclofeno no isópode P. pruinosus e na mistura com glifosato e dimetoato na planta T. aestivum. Um ecossistema terrestre em pequena escala (“STEM”) foi desenvolvido, contendo um solo agrícola mediterrânico. Nestes STEM, minhocas (Eisenia andrei), P. pruinosus, B. rapa e “bait-lamina” foram incorporados no sentido de avaliar os efeitos da aplica��ão de dimetoato com espirodiclofeno e glifosato com dimetoato. A dose recomendada de aplica��ão dos PPP, quer na exposição individual quer nas misturas binárias não teve quaisquer efeitos nas espécies testadas. As minhocas foram sensíveis à aplica��ão conjunta de dimetoato com espirodiclofeno (10 vezes a dose recomendada) na sua distribuição vertical ao longo da coluna do STEM, e foi detectado sinergismo (i.e. mais minhocas escaparam do que a predição feita pelo modelo IA). Em todas as misturas binárias feitas com glifosato e dimetoato registou-se um decréscimo no consumo de “bait-lamina”, indicando sinergismo (menos “bait-lamina” consumidos que o esperado). Dos quatro biomarcadores (Catalase, AChE, GST e LPO) avaliados nos isópodes, verificaram-se diferenças significativas na actividade da enzima AChE (quando dimetoato foi aplicado no solo) e LPO (aumento da actividade devido à aplica��ão de glifosato e dimetoato).

Citrate selective electrodes for the flow injection analysis of soft drinks, beers and pharmaceutical products

Aiming the establishment of simple and accurate readings of citric acid (CA) in complex samples, citrate (CIT) selective electrodes with tubular configuration and polymeric membranes plus a quaternary ammonium ion exchanger were constructed. Several selective membranes were prepared for this purpose, having distinct mediator solvents (with quite different polarities) and, in some cases, p-tert-octylphenol (TOP) as additive. The latter was used regarding a possible increase in selectivity. The general working characteristics of all prepared electrodes were evaluated in a low dispersion flow injection analysis (FIA) manifold by injecting 500µl of citrate standard solutions into an ionic strength (IS) adjuster carrier (10−2 mol l−1) flowing at 3ml min−1. Good potentiometric response, with an average slope and a repeatability of 61.9mV per decade and ±0.8%, respectively, resulted from selective membranes comprising additive and bis(2-ethylhexyl)sebacate (bEHS) as mediator solvent. The same membranes conducted as well to the best selectivity characteristics, assessed by the separated solutions method and for several chemical species, such as chloride, nitrate, ascorbate, glucose, fructose and sucrose. Pharmaceutical preparations, soft drinks and beers were analyzed under conditions that enabled simultaneous pH and ionic strength adjustment (pH = 3.2; ionic strength = 10−2 mol l−1), and the attained results agreed well with the used reference method (relative error < 4%). The above experimental conditions promoted a significant increase in sensitivity of the potentiometric response, with a supra-Nernstian slope of 80.2mV per decade, and allowed the analysis of about 90 samples per hour, with a relative standard deviation <1.0%.

Optimization of River Water Quality Surveys by Multivariate Analysis of Physicochemical, Bacteriological and Ecotoxicological Data

This study aims to optimize the water quality monitoring of a polluted watercourse (Leça River, Portugal) through the principal component analysis (PCA) and cluster analysis (CA). These statistical methodologies were applied to physicochemical, bacteriological and ecotoxicological data (with the marine bacterium Vibrio fischeri and the green alga Chlorella vulgaris) obtained with the analysis of water samples monthly collected at seven monitoring sites and during five campaigns (February, May, June, August, and September 2006). The results of some variables were assigned to water quality classes according to national guidelines. Chemical and bacteriological quality data led to classify Leça River water quality as “bad” or “very bad”. PCA and CA identified monitoring sites with similar pollution pattern, giving to site 1 (located in the upstream stretch of the river) a distinct feature from all other sampling sites downstream. Ecotoxicity results corroborated this classification thus revealing differences in space and time. The present study includes not only physical, chemical and bacteriological but also ecotoxicological parameters, which broadens new perspectives in river water characterization. Moreover, the application of PCA and CA is very useful to optimize water quality monitoring networks, defining the minimum number of sites and their location. Thus, these tools can support appropriate management decisions.

Exploring the relationship between professional and organizational commitment : the attitudes of Ontario chartered accountancy students

This study was undertaken to investigate the attitudes of chartered accountancy (CA) students toward professional commitment and organizational commitment. The focus of the study was to discover if a relationship between these two constructs existed and determine which situational and individual characteristics facilitate or impede commitment. The sample included those CA students who wrote the 1995 UFE (n=423). Four instruments were used for data collection: Job Diagnostic Survey, Organizational Commitment Questionnaire, Career Commitment Questionnaire, Career Facilitation Survey, and individual demographic inquiry. The study found a significant relationship between professional commitment and organizational commitment. Situational characteristics tended to influence organizational commitment, while individual characteristics more often governed professional commitment. Specific satisfactions, general satisfaction, growth satisfaction, and satisfaction with compensation, co-workers, and supervision were found to facilitate organizational commitment. Organizational commitment was also influenced by supplemental job characteristics, internal work motivation, career facilitation, and autonomy. Implications for practice involved the cooperation and collaboration of the governing body for the CA profession and the CA firms in activities addressing pertinent issues that influence commitment. Implications for future research were also discussed.

Response curves of deterministic and probabilistic cellular automata in one and two dimensions

One of the most important problems in the theory of cellular automata (CA) is determining the proportion of cells in a specific state after a given number of time iterations. We approach this problem using patterns in preimage sets - that is, the set of blocks which iterate to the desired output. This allows us to construct a response curve - a relationship between the proportion of cells in state 1 after niterations as a function of the initial proportion. We derive response curve formulae for many two-dimensional deterministic CA rules with L-neighbourhood. For all remaining rules, we find experimental response curves. We also use preimage sets to classify surjective rules. In the last part of the thesis, we consider a special class of one-dimensional probabilistic CA rules. We find response surface formula for these rules and experimental response surfaces for all remaining rules.

Numerical modelling of the impact of climate change on the morphology of Saint-Lawrence tributaries

Cette thèse examine les impacts sur la morphologie des tributaires du fleuve Saint-Laurent des changements dans leur débit et leur niveau de base engendrés par les changements climatiques prévus pour la période 2010–2099. Les tributaires sélectionnés (rivières Batiscan, Richelieu, Saint-Maurice, Saint-François et Yamachiche) ont été choisis en raison de leurs différences de taille, de débit et de contexte morphologique. Non seulement ces tributaires subissent-ils un régime hydrologique modifié en raison des changements climatiques, mais leur niveau de base (niveau d’eau du fleuve Saint-Laurent) sera aussi affecté. Le modèle morphodynamique en une dimension (1D) SEDROUT, à l’origine développé pour des rivières graveleuses en mode d’aggradation, a été adapté pour le contexte spécifique des tributaires des basses-terres du Saint-Laurent afin de simuler des rivières sablonneuses avec un débit quotidien variable et des fluctuations du niveau d’eau à l’aval. Un module pour simuler le partage des sédiments autour d’îles a aussi été ajouté au modèle. Le modèle ainsi amélioré (SEDROUT4-M), qui a été testé à l’aide de simulations à petite échelle et avec les conditions actuelles d’écoulement et de transport de sédiments dans quatre tributaires du fleuve Saint-Laurent, peut maintenant simuler une gamme de problèmes morphodynamiques de rivières. Les changements d’élévation du lit et d’apport en sédiments au fleuve Saint-Laurent pour la période 2010–2099 ont été simulés avec SEDROUT4-M pour les rivières Batiscan, Richelieu et Saint-François pour toutes les combinaisons de sept régimes hydrologiques (conditions actuelles et celles prédites par trois modèles de climat globaux (MCG) et deux scénarios de gaz à effet de serre) et de trois scénarios de changements du niveau de base du fleuve Saint-Laurent (aucun changement, baisse graduelle, baisse abrupte). Les impacts sur l’apport de sédiments et l’élévation du lit diffèrent entre les MCG et semblent reliés au statut des cours d’eau (selon qu’ils soient en état d’aggradation, de dégradation ou d’équilibre), ce qui illustre l’importance d’examiner plusieurs rivières avec différents modèles climatiques afin d’établir des tendances dans les effets des changements climatiques. Malgré le fait que le débit journalier moyen et le débit annuel moyen demeurent près de leur valeur actuelle dans les trois scénarios de MCG, des changements importants dans les taux de transport de sédiments simulés pour chaque tributaire sont observés. Ceci est dû à l’impact important de fortes crues plus fréquentes dans un climat futur de même qu’à l’arrivée plus hâtive de la crue printanière, ce qui résulte en une variabilité accrue dans les taux de transport en charge de fond. Certaines complications avec l’approche de modélisation en 1D pour représenter la géométrie complexe des rivières Saint-Maurice et Saint-François suggèrent qu’une approche bi-dimensionnelle (2D) devrait être sérieusement considérée afin de simuler de façon plus exacte la répartition des débits aux bifurcations autour des îles. La rivière Saint-François est utilisée comme étude de cas pour le modèle 2D H2D2, qui performe bien d’un point de vue hydraulique, mais qui requiert des ajustements pour être en mesure de pleinement simuler les ajustements morphologiques des cours d’eau.

The effect of oxygen and parenteral nutrition on the redox potential and bronchopulmonary dysplasia in extremely preterm infants

Introduction: Le supplément d’oxygène et la nutrition parentérale (NP) sont les deux sources majeures de stress oxydant chez le nouveau-né. Lors de la détoxification des oxydants, le potentiel redox du glutathion s’oxyde. Notre hypothèse est que le supplément d’oxygène et la durée de la NP sont associés à un potentiel redox plus oxydé et à une augmentation de la sévérité de la dysplasie bronchopulmonaire (DBP). Patients et Méthodes: Une étude observationnelle prospective incluant des enfants de moins de 29 semaines d’âge gestationnel. Les concentrations sanguines de GSH et GSSG à jour 6-7 et à 36 semaines d’âge corrigé étaient mesurées par électrophorèse capillaire et le potentiel redox était calculé selon l’équation de Nernst. La sévérité de la DBP correspondait à la définition du NICHD. Résultats: Une FiO2≥ 25% au 7ième jour de vie ainsi que plus de 14 jours de NP sont significativement associés à un potentiel redox plus oxydé et à une DBP plus sévère. Ces relations sont indépendantes de l’âge de gestation et de la gravité de la maladie initiale. La corrélation entre le potentiel redox et la sévérité de la DBP n’est pas significative. La durée de la NP était responsable de 15% de la variation du potentiel redox ainsi que de 42% de la variation de la sévérité de la DPB. Conclusion: Ces résultats suggèrent que l’oxygène et la NP induisent un stress oxydant et que les stratégies visant une utilisation plus judicieuse de l’oxygène et de la NP devraient diminuer la sévérité de la DBP.

Studies on grain refinement and alloying additions on the microstructure and mechanical properties of Mg-8Zn-4Al alloy

MAGNESIUM ALLOYS have strong potential for weight reduction in a wide range of technical applications because of their low density compared to other structural metallic materials. Therefore, an extensive growth of magnesium alloys usage in the automobile sector is expected in the coming years to enhance the fuel efficiency through mass reduction. The drawback associated with the use of commercially cheaper Mg-Al based alloys, such as AZ91, AM60 and AM50 are their inferior creep properties above 100ºC due to the presence of discontinuous Mg17A112 phases at the grain boundaries. Although rare earth-based magnesium alloys show better mechanical properties, it is not economically viable to use these alloys in auto industries. Recently, many new Mg-Al based alloy systems have been developed for high temperature applications, which do not contain the Mg17Al12 phase. It has been proved that the addition of a high percentage of zinc (which depends upon the percentage of Al) to binary Mg-Al alloys also ensures the complete removal of the Mg17Al12 phase and hence exhibits superior high temperature properties.ZA84 alloy is one such system, which has 8%Zn in it (Mg-8Zn-4Al-0.2Mn, all are in wt %) and shows superior creep resistance compared to AZ and AM series alloys. These alloys are mostly used in die casting industries. However, there are certain large and heavy components, made up of this alloy by sand castings that show lower mechanical properties because of their coarse microstructure. Moreover, further improvement in their high temperature behaviour through microstructural modification is also an essential task to make this alloy suitable for the replacement of high strength aluminium alloys used in automobile industry. Grain refinement is an effective way to improve the tensile behaviour of engineering alloys. In fact, grain refinement of Mg-Al based alloys is well documented in literature. However, there is no grain refiner commercially available in the market for Mg-Al alloys. It is also reported in the literature that the microstructure of AZ91 alloy is modified through the minor elemental additions such as Sb, Si, Sr, Ca, etc., which enhance its high temperature properties because of the formation of new stable intermetallics. The same strategy can be used with the ZA84 alloy system to improve its high temperature properties further without sacrificing the other properties. The primary objective of the present research work, “Studies on grain refinement and alloying additions on the microstructure and mechanical properties of Mg-8Zn-4Al alloy” is twofold: 1. To investigate the role of individual and combined additions of Sb and Ca on the microstructure and mechanical properties of ZA84 alloy. 2. To synthesis a novel Mg-1wt%Al4C3 master alloy for grain refinement of ZA84 alloy and investigate its effects on mechanical properties.

Growth And Characterization Of Diammonium Hydrogen Citrate And Citric Acid Monohydrate Single Crystals

Over the past years there has been considerable interest in the growth of single crystals both from the point of view of basic research and technological application. With the revolutionary emergence of solid state electronics which is based on single crystal technolo8Ys basic and applied studies on crystal growth and characterization _have gained a-more significant role in material science. These studies are being carried out for single crystals not only of semiconductor and other electronic materials but also of metals and insulators. Many organic crystals belonging to the orthorhombic class exhibit ferroelectric, electrooptic, triboluminescent and piezoelectric properties. Diammonium Hydrogen Citrate (DAHC) crystals are reported to be piezoelectric and triboluminescent /1/. Koptsik et al. /2/ have reported the piezoelectric nature of Citric Acid Monohydrate (CA) crystals. And since not much work has been done on these crystals, it has been thought useful to grow and characterize these crystals. This thesis presents a study of the growth of these crystals from solution and their defect structures. The results of the microindentation and thermal analysis are presented. Dielectric, fractographic, infrared (IR) and ultraviolet (UV) studies of DAHC crystals are also reported

Statistical Analysis of Eco-Toxicologic Data of Mammals from a Polluted Area

Several eco-toxicological studies have shown that insectivorous mammals, due to their feeding habits, easily accumulate high amounts of pollutants in relation to other mammal species. To assess the bio-accumulation levels of toxic metals and their in°uence on essential metals, we quantified the concentration of 19 elements (Ca, K, Fe, B, P, S, Na, Al, Zn, Ba, Rb, Sr, Cu, Mn, Hg, Cd, Mo, Cr and Pb) in bones of 105 greater white-toothed shrews (Crocidura russula) from a polluted (Ebro Delta) and a control (Medas Islands) area. Since chemical contents of a bio-indicator are mainly compositional data, conventional statistical analyses currently used in eco-toxicology can give misleading results. Therefore, to improve the interpretation of the data obtained, we used statistical techniques for compositional data analysis to define groups of metals and to evaluate the relationships between them, from an inter-population viewpoint. Hypothesis testing on the adequate balance-coordinates allow us to confirm intuition based hypothesis and some previous results. The main statistical goal was to test equal means of balance-coordinates for the two defined populations. After checking normality, one-way ANOVA or Mann-Whitney tests were carried out for the inter-group balances