Modification and validation of a microwave-assisted digestion method for subsequent ICP-MS determination of selected heavy metals in sediment and fish samples in Agusan River, Philippines

This study investigated, validated, and applied the optimum conditions for a modified microwave assisted digestion method for subsequent ICP-MS determination of mercury, cadmium, and lead in two matrices relevant to water quality, that is, sediment and fish. Three different combinations of power, pressure, and time conditions for microwave-assisted digestion were tested, using two certified reference materials representing the two matrices, to determine the optimum set of conditions. Validation of the optimized method indicated better recovery of the studied metals compared to standard methods. The validated method was applied to sediment and fish samples collected from Agusan River and one of its tributaries, located in Eastern Mindanao, Philippines. The metal concentrations in sediment ranged from 2.85 to 341.06 mg/kg for Hg, 0.05 to 44.46 mg/kg for Cd and 2.20 to 1256.16 mg/kg for Pb. The results indicate that the concentrations of these metals in the sediments rapidly decrease with distance downstream from sites of contamination. In the selected fish species, the metals were detected but at levels that are considered safe for human consumption, with concentrations of 2.14 to 6.82 μg/kg for Hg, 0.035 to 0.068 μg/kg for Cd, and 0.019 to 0.529 μg/kg for Pb.

Environmental factors associated with active living in retirement village residents : findings from an exploratory qualitative enquiry

This exploratory enquiry employs qualitative methods to advance knowledge and understanding of physical environmental attributes related to active living among residents of Australian retirement villages. Six focus groups (n = 51 residents) were held and participants described how their current, and subsequently ideal, retirement village and neighborhood supported active lifestyles. Thematic analysis revealed three key environmental factors associated with active living: a positive social environment within the village; services and facilities provided in the village and wider neighborhood; and the presence of suitable pedestrian infrastructure. The unique discovery that environmental factors of both the retirement village and the surrounding neighborhood were associated with residents’ active living raises many questions for study. Findings informed the development of a survey instrument, and further understanding in this area has the potential to contribute to the design and siting practices of senior housing complexes within neighborhoods.

Corporate Environmental and Economic Performance of Japanese Manufacturing Firms: Empirical Study for Sustainable Development

This study examines the relationship between environmental performance and economic performance in Japanese manufacturing firms. The environmental performance indicators include CO2 emissions and the aggregate toxic risk associated with chemical emissions relative to sales. Return on assets (ROA) is used as an indicator of economic performance. We demonstrate that there is a significant inverted U-shaped relationship between ROA and environmental performance calculated by aggregated toxic risk. We also find that the environmental performance increases ROA through both returns on sales and improved capital turnover. However, we observe a significant positive relationship between financial performance and environmental performance based on CO2 emissions. These findings may provide evidence for the consequences of firms' environmental behavior and sustainable development. © 2012 John Wiley & Sons, Ltd and ERP Environment.

Monitoring changes of the tibialis anterior during dorsiflexion with electromyography, sonomyography, dynamometry and kinematic signals

Dorsiflexion (DF) of the foot plays an essential role in both controlling balance and human gait. Electromyography and Sonomyography can provide information on several aspects of muscle function. The aim was to describe a new method for real-time monitoring of muscular activity, as measured using EMG, muscular architecture, as measured using SMG, force, as measured using dynamometry, and kinematic parameters, as measured using IS during isometric and isotonic contractions of the foot DF. The present methodology may be clinically relevant because it involves a reproducible procedure which allows the function and structure of the foot DF to be monitored.

A kinematic analysis of the hand function

Background The evaluation of the hand function is an essential element within the clinical practice. The usual assessments are focus on the ability to perform activities of daily life. The inclusion of instruments to measure kinematic variables provides a new approach to the assessment. Inertial sensors adapted to the hand could be used as a complementary instrument to the traditional assessment. Material: clinimetric assessment (Upper Limb Functional Index, Quick Dash), antrophometric variables (eight and weight), dynamometry (palm preasure) was taken. Functional analysis was made with Acceleglove system for the right hand and computer system. The glove has six acceleration sensor, one on each finger and another one on the reverse palm. Method Analytic, transversal approach. Ten healthy subject made six task on evaluation table (tripod pinch, lateral pinch and tip pinch, extension grip, spherical grip and power grip). Each task was made and measure three times, the second one was analyze for the results section. A Matlab script was created for the analysis of each movement and detection phase based on module vector. Results The module acceleration vector offers useful information of the hand function. The data analysis obtained during the performance of functional gestures allows to identify five different phases within the movement, three static phase and tow dynamic, each module vector was allied to one task. Conclusion Module vector variables could be used for the analysis of the different task made by the hand. Inertial sensor could be use as a complement for the traditional assessment system.

Functional and structural of the erector spinae muscle during isometric lumbar extension

Study Design Cross-sectional study. Objectives To compare erector spinae (ES) muscle fatigue between chronic non-specific lower back pain (CNLBP) sufferers and healthy subjects from a biomechanical perspective during fatiguing isometric lumbar extensions. Background Paraspinal muscle maximal contraction and fatigue are used as a functional predictor for disabilities. The simplest method to determine muscle fatigue is by evaluating the evolution during specific contractions, such as isometric contractions. There are no studies that evaluate the evolution of the ES muscle during fatiguing isometric lumbar extensions and analyse functional and architectural variables. Methods In a pre-calibrated system, participants performed a maximal isometric extension of the lumbar spine for 5 and 30 seconds. Functional variables (torque and muscle activation) and architecture (pennation angle and muscle thickness) were measured using a load cell, surface electromyography and ultrasound, respectively. The results were normalised and a reliability study of the ultrasound measurement was made. Results: The ultrasound measurements were highly reliable, with Cronbach’s alpha values ranging from 0.951 0.981. All measured variables shown significant differences before and after fatiguing isometric lumbar extension. Conclusion During a lumbar isometric extension test, architecture and functional variables of the ES muscle could be analised using ultrasound, surface EMG and load cell. In adition, during an endurance test, ES muscle suffers an acute effect on architectural and functional variables.

Detecting Earnings Management Using Neural Networks

Detecting Earnings Management Using Neural Networks. Trying to balance between relevant and reliable accounting data, generally accepted accounting principles (GAAP) allow, to some extent, the company management to use their judgment and to make subjective assessments when preparing financial statements. The opportunistic use of the discretion in financial reporting is called earnings management. There have been a considerable number of suggestions of methods for detecting accrual based earnings management. A majority of these methods are based on linear regression. The problem with using linear regression is that a linear relationship between the dependent variable and the independent variables must be assumed. However, previous research has shown that the relationship between accruals and some of the explanatory variables, such as company performance, is non-linear. An alternative to linear regression, which can handle non-linear relationships, is neural networks. The type of neural network used in this study is the feed-forward back-propagation neural network. Three neural network-based models are compared with four commonly used linear regression-based earnings management detection models. All seven models are based on the earnings management detection model presented by Jones (1991). The performance of the models is assessed in three steps. First, a random data set of companies is used. Second, the discretionary accruals from the random data set are ranked according to six different variables. The discretionary accruals in the highest and lowest quartiles for these six variables are then compared. Third, a data set containing simulated earnings management is used. Both expense and revenue manipulation ranging between -5% and 5% of lagged total assets is simulated. Furthermore, two neural network-based models and two linear regression-based models are used with a data set containing financial statement data from 110 failed companies. Overall, the results show that the linear regression-based models, except for the model using a piecewise linear approach, produce biased estimates of discretionary accruals. The neural network-based model with the original Jones model variables and the neural network-based model augmented with ROA as an independent variable, however, perform well in all three steps. Especially in the second step, where the highest and lowest quartiles of ranked discretionary accruals are examined, the neural network-based model augmented with ROA as an independent variable outperforms the other models.

Alternative News Sources as 'Collaboratory' Journalism. A case study of Helsingin Sanomat and its relation with the Youth Voice Editorial Board

The new paradigm of connectedness and empowerment brought by the interactivity feature of the Web 2.0 has been challenging the traditional centralized performance of mainstream media. The corporation has been able to survive the strong winds by transforming itself into a global multimedia business network embedded in the network society. By establishing networks, e.g. networks of production and distribution, the global multimedia business network has been able to sight potential solutions by opening the doors to innovation in a decentralized and flexible manner. Under this emerging context of re-organization, traditional practices like sourcing need to be re- explained and that is precisely what this thesis attempts to tackle. Based on ICT and on the network society, the study seeks to explain within the Finnish context the particular case of Helsingin Sanomat (HS) and its relations with the youth news agency, Youth Voice Editorial Board (NÄT). In that sense, the study can be regarded as an explanatory embedded single case study, where HS is the principal unit of analysis and NÄT its embedded unit of analysis. The thesis was able to reach explanations through interrelated steps. First, it determined the role of ICT in HS’s sourcing practices. Then it mapped an overview of the HS’s sourcing relations and provided a context in which NÄT was located. And finally, it established conceptualized institutional relational data between HS and NÄT for their posterior measurement through social network analysis. The data set was collected via qualitative interviews addressed to online and offline editors of HS as well as interviews addressed to NÄT’s personnel. The study concluded that ICT’s interactivity and User Generated Content (UGC) are not sourcing tools as such but mechanism used by HS for getting ideas that could turn into potential news stories. However, when it comes to visual communication, some exemptions were found. The lack of official sources amidst the immediacy leads HS to rely on ICT’s interaction and UGC. More than meets the eye, ICT’s input into the sourcing practice may be more noticeable if the interaction and UGC is well organized and coordinated into proper and innovative networks of alternative content collaboration. Currently, HS performs this sourcing practice via two projects that differ, precisely, by the mode they are coordinated. The first project found, Omakaupunki, is coordinated internally by Sanoma Group’s owned media houses HS, Vartti and Metro. The second project found is coordinated externally. The external alternative sourcing network, as it was labeled, consists of three actors, namely HS, NÄT (professionals in charge) and the youth. This network is a balanced and complete triad in which the actors connect themselves in relations of feedback, recognition, creativity and filtering. However, as innovation is approached very reluctantly, this content collaboration is a laboratory of experiments; a ‘COLLABORATORY’.

Efecto de la dosis y el momento de aplicación de nitrógeno sobre la producción y calidad de semilla de pasto Gamba (Andropogon gayanus Kunth CIAT 621)

En el centro experimental ele pastos y forrajes "Santa Rosa", de la Comisión Nacional de Ganadería, ubicada al Norte de la comunidad de Sabana Grande, municipio de Managua, se realizó el ensayo acerca de los efectos de diferentes dosis y momentos de aplicación de nitrógeno, sobre la producción y calidad de semillas de A. gavanus Kunth CIAT 621. Se utilizó un diseño experimental de parcelas divididas con bloques completamente al azar con arreglo bifactorial. Se probaron cuatro dosis de fertilizante nitrogenado (urea al 46%): 50, 75, 100 y 125 kg/N/ha/corte, y un testigo (sin fertilizar), además de tres momentos de aplicación del fertilizante (al momento del corte, 15 y 30 días después del corte de uniformidad) Los resultados demostraron que tanto las dosis como los momentos tuvieron efectos estadísticamente significativos (P<0.01), sobre los componentes estructurales del rendimiento: tamaño de inflorescencia y número de tallos reproductivos por hectárea. Otros como: tamaño del raquis, número de raquis y número de ramificaciones, no mostraron diferencia significativa para dosis, ni para momentos de aplicación. Además, las dos is de nitrógeno influyeron más sobre el rendimiento de semilla, que los momentos de aplicación. La prueba de proporciones "Z", fue el estadístico de prueba utilizado, para analizar la calidad de la semilla, por la diferencia de proporciones entre las medias comparadas de los tratamientos. La variable de calidad de semilla pura, reflejó su mayor valor con el momento de aplicación 30 días después del corte de uniformidad (57.18 %), presentando únicamente diferencia significativa (P<0.05), con la aplicación de nitrógeno al momento del corte de uniformidad; respecto a las dosis aplicadas el máximo valor le correspondió a los 100 kg/N/ha/corte con 57.9 %, mostrando diferencia significativa (P<0.05), solamente con la dosis de 125 kg/N/ha/corte. El porcentaje de germinación fue más alto para el tratamiento de aplicación del nitrógeno a los 30 días después del corte de uniformidad con 48.7 %, teniendo únicamente diferencia significativa (P<0.05), con la aplicación al momento del corte de uniformidad; sin embargo, la mayor germinación se registró con la dosis de 100 kg/N/ha/corte (49.5 %). mostrando solamente diferencias significativas (P<0.05), con la dosis de 125 kg/N/ha/corte. El valor cultural, mostró una tendencia igual a las dos variables de calidad anteriores, por factores separados (dosis y momentos). El mayor valor obtenido fue con la dosis ele 100 kg/N/ha/corte(28.67 %), siendo estadísticamente igual (P>0.05), con las dosis de 50, 75 kg/N/ha/corte y el testigo; únicamente resultó diferencias significativas (P<0.05), con la dosis de 125 kg/N/ha/corte. Además, el momento a los 30 días después del corte de uniformidad (27.99 %), fue diferente estadísticamente (P<0.05), a la aplicación de nitrógeno al momento del corte de uniformidad. Este resultado se debió a que el valor cultural es un índice compuesto, producto de ambas variables (%de semilla pura y % de germinación). Por otra parte, el valor cultural mostró que al interactuar ambos factores (momento y dosis), se registró un alto valor de pureza y germinación con respecto al obtenido por efecto de factores separados; el mayor valor obtenido fue con el momento de aplicación a los 30 días después del corte de uniformidad y la dosis de 50 kg/N/ha/corte (34.2 % de semilla pura y germinable).

Evaluación de alternativas de manejo para la mancha de hierro (Cercospora coffeicola Berk y cook) en el cultivo del café (Coffea arabica L.) en fincas de los departamentos de Granada, Masaya y Carazo

Este estudio se realizó de Octubre 2003 a Junio 2004, en las fincas Vista Alegre, Santa Mónica, San Luís, Esquipulas y Los Jirones, ubicadas en los departamentos de Masaya, Carazo y Granada respectivamente, con el objetivo de evaluar alternativas para el manejo de mancha de hierro (Cercospora coffeicola Berk &Cook) en el cultivo del café (Coffea arabica L.). El estudio se desarrolló en parcelas establecidas en cada finca, estas parcelas estaban constituidas por 300 plantas por tratamiento, donde se llevaron a efecto los muestreos. Las variables evaluadas fueron: incidencia de mancha de hierro, número de hojas totales, número de palmillas y al finalizar el estudio se realizó una estimación de cosecha. Los resultados del trabajo en cuanto al Área Bajo la Curva de Progreso de la Enfermedad (ABCPE), fueron los siguientes: en la finca Vista Alegre en tratamiento que obtuvo menor ABCPE fue biofertilizante más pacelyn más fertilización diluida, en Esquipulas el tratamiento gallinaza más biofertilizante más caldo sulfocalcico, en Santa Mónica el tratamiento testigo absoluto, en San Luís el tratamiento biogreen más biofertilizante más té de limonaria y en los Jirones el tratamiento biofertilizante más torta de nim más fertilización diluida. En lo que respecta al número de hojas en la finca Vista Alegre el tratamiento que presentó mayor número de hojas fue cobre más biofertilizante más vidate L, en Esquipulas el tratamiento biofertilizante más torta de nim más fertilización diluida, en la finca Santa Mónica el tratamiento gallinaza más biofertilizante más té de papaya, en San Luís el tratamiento biogreen más bi ofertilizante más té de limonaria y en la finca los Jirones el tratamiento gallinaza más biofertilizante más té de papaya. Los resultados del presente estudio, determinó que los productos que constituyen estos tratamientos a pesar que no todos tienen efectos fungicidas, contribuyen al fortalecimiento de las plantas, volviéndolas más vigorosas y tolerantes al ataque de esta enfermedad.

Comportamiento de cinco variedades de frijol común (Phaseolus vulgaris L.) y una de caupi (Vigna unguiculata L. Walpers), fertilizadas con vermicompost en la epoca de postrera, Diriamba, Carazo, 2008

El ensayo se estableció en el Centro Experimental Jardín Botánico, ubicado en la comunidad de Apompuá, propiedad de ADECA (Asociación para el desarrollo de Carazo), en el kilómetro 51 ¼ carretera la Boquita-Casares, en el departamento de Carazo. El experimento se estableció el 10 de octubre del 2008, con el objetivo de conocer el comportamiento agronómico del caupí y de cinco variedades de frijol común en la época de postrera, en un diseño experimental en franjas (a la mitad de cada bloque se le aplicó vermicompost), con cuatro repeticiones y 6 tratamientos (caupí, frijol Bayo, INTA Nueva Guinea, INTA Rojo, INTA Masatepe y Paraisito). Se analizaron por medio de un ANDEVA las variables emergencia de plántula, altura de planta, vainas por planta, granos por vaina y rendimiento. Y para las variables días a floración, días a madurez fisiológica y días a cosecha, anotándose la fecha de cada una de las variables evaluadas correspondiente a las variedades. Los resultados obtenidos revelan que la mayor altura de planta se presentó en el cultivar de Caupí (32.12 cm) y la menor correspondió a la variedad Paraisito (19.57 cm). La misma tendencia se reveló en cuanto a la variable vainas por planta, (1.86 vainas/planta) que corresponde al Bayo, seguido del frijol Paraisito (1.69 vainas/planta), el menor promedio corresponde al tratamiento INTA Nueva Guinea (1.19 vainas/planta), para la variable granos por vaina, los resultados revelaron que el tratamiento caupí es el que obtuvo los mejores promedios 10.18 granos/vaina, siendo el menor promedio INTA Masatepe con 2.61 granos /vaina, en cuanto a la variable de rendimiento el tratamiento caupí fue el que obtuvo los mejores rendimientos (271.19 kg ha-1), en cambio los rendimientos más bajos (60.95 kg ha-1, 49.23kg ha-1, 44.96 kg ha -1) corre spondieron al INTA Rojo, INTA Nueva Guinea, INTA Masatepe respectivamente, los análisis demostraron que no hubo efectos significativos en cuanto a la aplicación de vermicompost para las variables evaluadas. Concluyéndose que el caupí puede ser utilizado como una alternativa potencial de producción en la zona de estudio.

Company financial performance: Does board size matter? Case of the EUROSTOXX50 index

[EN] This study analyzes the relationship between board size and economic-financial performance in a sample of European firms that constitute the EUROSTOXX50 Index. Based on previous literature, resource dependency and agency theories, and considering regulation developed by the OECD and European Union on the normative of corporate governance for each country in the sample, the authors propose the hypotheses of both positive linear and quadratic relationships between the researched parameters. Using ROA as a benchmark of financial performance and the number of members of the board as measurement of the board size, two OLS estimations are performed. To confirm the robustness of the results the empirical study is tested with two other similar financial ratios, ROE and Tobin s Q. Due to the absence of significant results, an additional factor, firm size, is employed in order to check if it affects firm performance. Delving further into the nature of this relationship, it is revealed that there exists a strong and negative relation between firm size and financial performance. Consequently, it can be asseverated that the generic recommendation one size fits all cannot be applied in this case; which conforms to the Recommendations of the European Union that dissuade using generic models for all countries.

Length-weight relationships of demersal fishes from the upper continental slope off Colombia

Parameters of the length–weight relationship of the form W=aLb are presented for 45 demersal fish species caught on the upper continental slope of the Caribbean Sea off Colombia. The b values varied between 2.13 and 4.97, with the mean b = 3.042 (95% CI, 2.887- 3.196).