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The presence of plastic on marine coasts has been widely reported throughout the world. However, these materials have received little attention in coastal wetlands, particularly salt marshes. The abundance, size, type, color, and polymer distribution of large micro- (1-5mm), meso- (5-25mm), and macro-plastics (25-100mm) in eight salt marshes of the Bahia Blanca Estuary were analyzed in this study. Plastics from mudflat, low-salt marsh, and high-salt marsh sediments, and plant-litter from the storm line were isolated by wet sieving and flotation with NaCl saturated solution. The shape, size and color were determined visually under a stereomicroscope and the polymeric composition was determined by FTIR-ATR. The concentrations always followed the same pattern: storm-line plant litter¿high-salt marsh sediments¿low-salt marsh sediments¿mudflat sediments. The most contaminated salt marshes were those near the mouth of the Maldonado stream and an illegal landfill. The relative abundance of each type of plastic varied within the salt marsh, fragments and pellets followed the same pattern as concentrations. Furthermore, this percentage varied between salt marshes, owing primarily to the source to which they were exposed. Thus, those near dumps and sewage discharges had more films and fibers, respectively, while those near the main channel had more pellets. In terms of polymer distribution, 40.5% of the 1600 items analyzed were PELD, followed by 29% PEHD, 20.4% PP, and 4.1% EPS. The films were mostly PELD¿PP¿PEHD, the fragments were PEHD¿PP¿PELD and pellets were PEHD¿PELD. At the spatial level, the relative abundance of each polymer depended on the relative abundance of each plastic shape/type. Finally, we highlight that this study is the first in salt marshes around the world and is focusing on management strategies to improve the coastal wetland quality. Also see: https://micro2022.sciencesconf.org/427357/document, In MICRO 2022, Online Atlas Edition: Plastic Pollution from MACRO to nano

This study assessed for the first time the occurrence of legacy persistent organic pollutants (POPs), specifically organochlorine pesticides (OCPs) and polychlorinated biphenyls (PCBs), in plastics ranging from 1 to 25 mm (micro/meso-plastics) and 25 to 100 mm (macroplastics) and sediments from salt marshes at the Bahia Blanca Estuary, Argentina. These ecologically important ecosystems are located in the intertidal zone of a coastal environment heavily impacted by human activity, including deep-water ports, petrochemical complexes, and cities with populations of over 400,000 inhabitants with inadequate environmental management. Results showed that the average concentrations and detection frequency of POPs were substantially higher in the plastics than in the sediments: 167.4 ng/g, 25.2 ng/g and 2.7 ng/g, for micro/meso-plastics, macro-plastics, and sediments, respectively, showing the high capacity of plastics to accumulate organic substances. In regards to the environmental levels of the POPs series, in general PCBs¿DDTs¿HCHs¿HCB¿PeCB with independence of the location and matrix. Exceptions emerged close to an open dump and industrial effluents where HCB and PeCB were dominant. The spatial distribution varied depending on the POPs group series and the matrix; however, the levels of DDTs and HCHs were consistently low throughout the sedimentary record. While HCH and DDT were higher in plastics near Maldonado River discharge. Meanwhile, higher PCBs, HCB, and PeCB levels correlated urban-industrial facilities and open dumps. This is the first study on the presence of POPs in plastics from coastal wetlands around the world, as well as the first to assess the association of these chemicals in environmental plastics from Argentina. Also see: https://micro2022.sciencesconf.org/427372/document, In MICRO 2022, Online Atlas Edition: Plastic Pollution from MACRO to nano

Plastic pollution is a global problem that is generating harmful impacts on abiotic and biotic environments. In Chile, the highest population densities are in the coastal environments such as rivers, beaches, lakes and wetlands, which directly influence the occurrence of anthropogenic plastic material.The objective of this study was to characterize the marine litter collected from tourist beaches in the Gulf of Arauco. The Gulf of Arauco is located between 36° 45' and 37° 20'S, in central Chile. The samples were collected in three beaches: i) Playa blanca, Maule, both in the province of Coronel, and Arauco beach, located in the commune of Arauco.Plastic debris was collected in the spring (September 2021) and summer (January 2022). The sampling methodology was taken from Gómez et al. (2020). The identification of each polymer was performed by Fourier transform infrared spectroscopy (FTIR-ATR), Jasco, FT/IR-4600LE.The results indicate that the most predominant size determined was ¿5 cm (40-50%) and 2.5 to 5 cm (40-60%) during summer and spring all sampling sites. With exception of blanca beach (Playa Blanca-Coronel city) which showed plastic fragments between 1-2.5 cm (28%) (spring) and ¿5 cm (58%) (summer). The predominant color in all periods and beaches corresponds to white (50%), and the forms most frequently detected it were fibers (cords) (60%) and pieces solid (40%) and film (wrapping) (45%). The results obtained by FTIR-ART indicate that predominant polymer in Playa Blanca is polypropylene (51%) (spring) and polyurethane (57%) (summer), while in Arauco beach it was polypropylene (¿40%) in both sampling periods, in Maule beach it was polypropylene (42%) (spring). This study contributes with new information to assess the status of plastic garbage management in the touristic beaches and along the coast of the Gulf of Arauco. Also see: https://micro2022.sciencesconf.org/426571/document, In MICRO 2022, Online Atlas Edition: Plastic Pollution from MACRO to nano

Large microplastics (¿1 mm) were sampled from coastal areas of a highly anthropized mudflat estuary in the austral Buenos Aires province (Argentina). The distribution of microplastics at the intertidal zone, addressed through quadrants sampling, showed that the principal beach zones where microplastics tend to accumulate are the high tide and the storm berm line. The average microplastic concentration in the intertidal zone was 5127 mps.dm-3 sediments while the average plastic resin pellets concentration was 453 pellets.dm-3 sediments. The diameter of the plastic pellets varied from 3.8 to 4.1 mm while their colour ranged from white to yellow/brown. Further studies on these plastic pellets confirmed HDPE as the main resin type through Fourier-transform infrared spectroscopy. Gas Chromatography-Mass Spectrometry was used to address the occurrence of Persistent Organic Pollutants (POPs) and Polycyclic Aromatic Hydrocarbons (PAHs) sorbed in the resin pellets. Results expressed as ng/g pellet were as follows: 0.95±0.09 ng/g pellet for ∑7OCs, 4.03±0.89 ng/g pellet for ∑7PCBs, 108.76 ± 12.88 ng/g pellet ∑16 PAHs and 122.79±11.13 g/g pellet for ∑29 PAHs. These findings are consistent with previous sedimentary records of these pollutants and highlight their sorption capacity and suitability as environmental indicators of chemical exposure at coastal environments. Also see: https://micro2022.sciencesconf.org/427352/document, In MICRO 2022, Online Atlas Edition: Plastic Pollution from MACRO to nano

El presente trabajo de Seminario de Graduación plantea principalmente la aplicación de la sección 7: Estado de Flujo de Efectivo de las Normas Internacionales de Información Financiera para las Pequeñas y Medianas Entidades (NIIF para las PYMES). En Nicaragua las empresas siguen utilizando como base contable los Principios de Contabilidad Generalmente Aceptados PCGA, tal es el caso de CODEMA, S.A. que aun prepara sus estados financieros en base a principios. Esto limita el financiamiento de este negocio, dado que las NIIF han sido adoptadas internacionalmente. Este trabajo se desarrolla principalmente en conocer la importancia del Estado de Flujo de Efectivo y aplicarlo de manera correcta en la empresa CODEMA, S.A., la cual se tomó como base para la correcta aplicación de un flujo de efectivo fundamentado en las NIIF. Para ello se consultó en libros, revistas y páginas web de sitios contables. La implementación de tales normas proporciona herramientas para mejorar la organización de CODEMA, S.A. y esto es una oportunidad para la modernización de las normas y principios acogidos actualmente. En todo caso, CODEMA, S.A. puede generar información de calidad a la hora de presentar sus informes contables, fomentando la confianza y la transparencia en los estados financieros.

In this study levels, fluxes and temporal trend of PAHs are reported in a sediment core from Chungará Lake (18° S) in Northern Chile. The sediments were obtained by Kayac corer and freeze dried. PAHs were extracted in SOXHLET system and measured by HPLC with diode array detector and fluorescence detection. Sedimentary record chronology was determined using 210Pb isotopes and organic carbon (%) was also measured in sediments. Concentrations (ng g-1 d.w.) of PAHs were low ranging from ~1 to 50. PAHs fingerprint was dominated by 3-ring (21%) and 4-ring. Organic carbon (%) ranged from ~17 to 24 (21±3) and no statistical significant correlation (p