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ANALYTICAL SCIENCES JUNE 2008, VOL.

24 769
2008 © The Japan Society for Analytical Chemistry

Spectrophotometric Determination of Urea in Dermatologic


Formulations and Cosmetics
Jorgovanka BOJIC,*† Blaga RADOVANOVIC,** and Jasmina DIMITRIJEVIC***

*High Polytechnic School, Kosanciceva 36, 37000 Krusevac, Serbia


**Department of Chemistry, Faculty of Natural Science, University of Nis, Visegradska 33, 18000 Nis, Serbia
***Pharmacy, Luke Ivanovica 34, 37000 Krusevac, Serbia

A rapid, relatively sensitive, and low-cost method for the determination of water-soluble urea content in dermatological
therapy products and cosmetics is proposed using a new spectrophotometric assay with water as the only extraction
solvent. Spectrophotometric methods involve addition of a known excess of bromate to urea in an acid medium, followed
by the determination of residual bromine and chlorine reacting with methyl orange and measurement of absorbance at 505
nm. The absorbance increases linearly with urea concentration (r = 0.9998). The systems obey Beer’s law for 6 – 90 mg
ml–1. The calculated apparent molar absorbance values are found to be 4.537 ¥ 103 dm3 mol–1 cm–1 and the Sandell’s
sensitivity is 0.013 mg cm–2. The variables affecting the rate of the reaction were investigated. The relative standard
deviation for five-replication determination of 60 mg ml–1 urea was 2.1% and the detection limit of the method is 0.34 ng ml–1.

(Received August 6, 2007; Accepted December 19, 2007; Published June 10, 2008)

humectant properties.2,3
Introduction Different methods such as potentiometric,3,4 fluorometric,5
enzymatic,6 amperometric,7 spectrophotometric8 and colorimetric
Urea is a nitrogen-containing chemical product which is methods9 have also been reported for the determination of urea
produced on a scale of some 100000000 ton per year worldwide. and no single technique is dominant in all areas, because of the
Urea is used in many industrial sectors for numerous functional diversity of applications. Present methods are often categorized
uses such as adhesives, binders, sealants, resins, glues, fillers, as direct and indirect methods. The term indirect usually refers
catalysts, humectants and dehydrating agents. Urea is also used to the enzyme degradation of urea prior to detection. Direct
as an animal-feed supplement, a fertilizer and an analytical procedures have been defined as those resulting in a colored
reagent. In consumer products, urea is found in many product that does not include prior degradation, but this category
deodorants, shampoos, hair conditioners, hair dyes and dye is often expended to include miscellaneous methods that do not
removers, liquid soaps, detergents and other cleaning products involve enzymatic degradation or colorimetric, such as
and has been extensively used in the treatment of dry skin. manometric, infrared or ultraviolet/visible absorbance
Maximum urea concentration is commonly 1 – 10%.1–3 measurements.10
Urea is an important endogenous product of mammalian Some of these methods are time-consuming and suffer from
metabolism. This may partly explain why it has not been lack of selectivity and short linear dynamic range, involve long
rigorously studied with toxicological tests. Nevertheless, urea pretreatment steps to remove interfering species, have a higher
appears to cause little or no toxicity to most mammalian species limit of detection, require complicated and expensive
(ruminants are an exception) and humans at reasonable dose instruments, or use reagents that are not commercially available.
levels. Although urea generally has a low acute ecotoxicity to For example, the Kjeldahl method is the official method for
organisms, its well-documented indirect and long-term effects to determination of urea in dermatologic formulations and
the ecosystems, e.g. eutrophication, groundwater pollution, soil cosmetics11,12 in the Pharmacopoeia of Serbia. This method
acidification, and ammonia emissions to air, should be require about 3 h for the determination of urea at each sample.
considered. Kinetic methods of analysis are attractive alternatives for the
As one of the major soluble substances of the stratum determination of urea in dermatologic formulations and
corneum, urea has a growing importance in dermatological cosmetics. The kinetic spectrophotometric method is one of the
therapy and cosmetics. Diseases such as atopic dermatitis or most attractive approaches for ultra trace determination of some
clinical dry skin are marked by a deficiency of urea. Urea is of species. Its advantage is that only a spectrophotometer is
significance for hydration of the stratum corneum. Normal skin required as the main instrument.
contains approximately one percent urea. Furthermore, urea has Methyl orange, such as many acid dyes, is prone to oxidation
keratolytic and pruritus-easing properties and may be to form colorless products in an acid medium, thus providing a
incorporated as an active ingredient in moisturizers due to its suitable analytical approach for the indirect assay of inorganic
ions,13,14 organic compounds,15–17 and pharmaceuticals.18,19 The

To whom correspondence should be addressed. produced bromine and chlorine react with methyl orange and
E-mail: bjogi@ptt.yu this reaction causes decolorization of the solution.20,21 However,
770 ANALYTICAL SCIENCES JUNE 2008, VOL. 24

no bromate–hydrochloric acid reaction has been developed for


the determination of urea.
The present paper describes a sensitive, simple, low-cost, fast
(requiring only 10 min), and relatively selective method for the
determination of urea based on its inhibiting effect on the
reaction of bromate with hydrochloric acid.
The method employed is based on a reaction between bromate
and chloride ions in highly acidic media. Bromate can be
reduced by hydrochloric acid, producing bromine and chlorine:

10Cl– + 2BrO3– + 12H+ æÆ 5Cl2 + Br2 + 6H2O (1)


Fig. 1 Absorption spectra of methyl orange aqueous solution: on
natural pH (pH 5.9) (curve 1); in acid solution (pH 0.6) (curve 2); in
Decolorization of methyl orange by the reaction products was
acid solution, 5 min after addition of potassium bromate (curve 4); in
used to monitor the reaction spectrophotometrically at 505 nm. acid solution in presence of urea, 5 min after addition of potassium
bromate (curve 3). Conditions: 6 ¥ 10–4 mol l–1 methyl orange, 1 ¥
10–4 mol l–1 bromate, 0.23 mol l–1 HCl, and 60 mg ml–1 urea.
Experimental Reference, water.

Reagents
Distilled water and analytical-reagent grade chemicals were
used. A urea stock solution of 0.010 mol l–1 (e.g. 6 ¥ 10–4 g ml–1) minutes. The two phases were left to separate, the chloroform
was prepared by dissolving urea (Alkaloid) in water in a layer was passed through, and extraction was repeated twice.
volumetric flask. A 0.001 mol l–1 (e.g. 1.7 ¥ 10–4 g ml–1) The aqueous phase was filtered out through a piece of Whatman
potassium bromate solution was prepared by dissolving KBrO3 filter paper No. 40 to remove the insoluble matter and then
(Merck) in water in a volumetric flask. A solution of methyl diluted to 100 ml with distilled water. The suitable aliquot of
orange 6 ¥ 10–4 mol l–1 (e.g. 1.9 ¥ 10–4 g ml–1) was prepared by this solution was analyzed using the procedure described above.
dissolving methyl orange (Merck) in water. Hydrochloric acid
2.33 mol l–1 (e.g. 8.5 ¥ 10–2 g ml–1) was prepared by dilution of
concentrated hydrochloric acid (Merck) with distilled water. Results and Discussion
Apparatus The electronic absorption spectrum of methyl orange aqueous
UV/Vis spectra were recorded between 300 and 600 nm, solution before (curve 1) and after addition of hydrochloric acid
employing a Perkin-Elmer Lambda 15 UV/Vis spectrophotometer (curve 2), as well as after addition of bromate (curve 4) and after
equipped with two matched 10 mm quartz cuvettes. addition of bromate and urea (curve 3) are shown in Fig. 1. It is
A Radiometer PHM 29 b pH-meter and a combined glass- observed that the absorption spectrum of methyl orange in water
calomel electrode, GK 2311C, were used to determine the pH- at pH 5.9 (natural) is characterized by one band in the visible
values of the solutions. region, with maxima located at 464 nm, and by two bands in the
ultraviolet region, located at 271 and 199 nm. The chromophore
Procedure contain azo linkage has absorption in the visible region, while
The inhibited reaction was monitored spectrophotometrically the benzene ring and the naphthalene ring have absorptions in
by observing the change in the absorbance of the reagents’ the UV region. The naphthalene ring absorption wavelength is
solution at 505 nm. An aliquot of the sample solution of urea higher than that of benzene ring. The spectrum recorded after
was transferred into a 10-ml volumetric flask, and then 1 ml of addition HCl in aqueous solution of methyl orange at pH 0.6,
2.33 M hydrochloric acid was added, followed by a 1.0 ml was characterized by four bands at 505, 312, 272 and 205 nm.
methyl orange solution. The solution was diluted to ca. 5 ml The same bands are present in the spectrum after addition of
with water. Then 1.0 ml bromate was added to the solution and bromate and after addition bromate and urea in acid solution of
the resulting solution was diluted to the mark with water. The methyl orange.
solution was mixed and a portion of the solution was transferred The absorbance changes of methyl orange at 505 nm as
to the spectrophotometric cell. The change in the absorbance functions of reaction time in aqueous solutions, in the presence
with time was measured for 1 – 20 min from the initiation of of bromate ions at concentrations of 1 ¥ 10–4 and 0.23 mol l–1
addition of the last drop of the bromate solution. All the hydrochloric acid, are shown in Fig. 2(a). The decrease of
solutions were kept at 20˚C. All experiments were carried out in absorption band at 505 nm during the reaction indicates a rapid
triplicate for reproducibility of results. degradation of methyl orange. The decrease is also meaningful
A synthetic cream sample was prepared in the laboratory by with respect to the nitrogen to nitrogen double bond of the azo
adding known concentrations of urea to the cosmetic dye, as the most active site for oxidative attack. Complete
formulations (Belobaza, Belupo, Croatia). discoloration of solution was observed after 10 min. At the
Working solutions of the two urea-containing creams were same time, a mild increase in the absorbance at 312 nm is
freshly prepared: (i) the cosmetic product «Urea cream», observed. As the change in the absorbance at 312 nm is
Pharmacy, Krusevac, Serbia, and (ii) the dermatological product considerably less significant than the one at 505 nm, the band in
«Sat–N5», BG-pharm, Belgrade, Serbia. Samples contents were the visible area is chosen for the spectrophotometric monitoring
accurately weighed into a 50-ml volumetric flask and dissolved of the reaction.
in chloroform. They were shaken thoroughly for about 15 – 20 This reaction is monitored spectrophotometrically by
min and then transferred into separating funnels. Distilled water measuring a decrease in the absorbance of the reaction mixture
(10 ml) was added to each of the separating funnels, the contents at 505 nm at 20˚C.
were shaken well and then left at room temperature for a few The presence of urea in the medium causes a slower reaction
ANALYTICAL SCIENCES JUNE 2008, VOL. 24 771

Table 1 Analytical parameters for different concentrateions of reagents


Regression equationa
Variable Sab Sbc Sy/xd
Slope (a) Intercept (b) Correlation coefficient

Curea/mol l–1 ¥ 10–4 0 –0.1948 2.0843 –0.9998 0.0082 0.0013 0.0120


0.25 –0.1396 2.2676 –0.9993 0.0116 0.0019 0.0169
0.50 –0.1356 2.3205 –0.9994 0.0106 0.0017 0.0156
0.75 –0.1300 2.3669 –0.9998 0.0046 0.0007 0.0069
1.00 –0.1255 2.4117 –0.9998 0.0046 0.0007 0.0068
1.25 –0.1185 2.4662 –0.9998 0.0040 0.0006 0.0058
1.50 –0.1125 2.5259 –0.9999 0.0035 0.0006 0.0052
CHCl/mol l–1 0.046 –0.0004 2.7639 –0.2901 0.0037 0.0005 0.0049
0.092 –0.0060 2.7587 –0.9862 0.0022 0.0004 0.0032
0.138 –0.00248 2.6283 –0.9996 0.0015 0.0002 0.0022
0.184 –0.0769 2.5759 –0.9995 0.00513 0.0008 0.0075
0.230 –0.1948 2.4843 –0.9998 0.0137 0.0022 0.0201
0.276 –0.4057 2.6919 –0.9998 0.0145 0.0037 0.0156
0.322 –0.7430 2.5537 –0.9986 0.0462 0.0214 0.0302
Cbromate/mol l–1 ¥ 10–4 0.20 –0.0466 2.5483 –0.9997 0.0027 0.0004 0.0039
0.40 –0.0800 2.7327 –0.9991 0.0074 0.0012 0.0108
0.60 –0.1349 2.4747 –0.9994 0.0107 0.0017 0.0156
0.80 –0.1866 2.5981 –0.9999 0.0134 0.0022 0.0084
1.00 –0.1948 2.0843 –0.9998 0.0057 0.0009 0.0120
1.20 –0.2592 2.1302 –0.9995 0.0178 0.0035 0.0228
a. y = ax + b, where x is the time in minutes. b. Standard error of the slope. c. Standard error of the intercept. d. Standard deviation of the fit.

in the solution, the more slowly the decolorization reaction


proceeds.

The influence of variables


The effects of reagent concentrations (concentrations of
methyl orange, bromate, and hydrochloric acid) and temperature
on the reaction system were studied to obtain the best sensitivity
and find optimum conditions.
Hydrochloric acid not only provides a necessary pH of the
reaction system but it also directly participates in the reaction.
It is for this reason that we monitored the influence of changes
in the concentration of the acid upon the reaction speed.
The influence of hydrochloric acid concentration on the
sensitivity was studied over the range of 0.046 – 0.460 mol l–1
with and without urea at 20˚C. Increasing HCl concentration
Fig. 2 Absorbance change of methyl orange–bromate–HCl–urea significantly speeds up the reaction. Within the range 0.046 to
system: (a) 0.00, (b) 15, (c) 90 mg ml–1 urea. Conditions: 6.0 ¥ 10–4 0.138 mol l–1 HCl concentration, the reaction proceeds rather
mol l–1 methyl orange, 1.0 ¥ 10–4 mol l–1 bromate, and 0.23 mol l–1 slowly, whereas the concentrations higher than 0.230 mol l–1
HCl. lead to so fast a reaction that cannot be monitored
spectrophotometrically (the time necessary for decolorization of
the system at 0.460 mol l–1 HCl concentration is only 36 s).
The results in Table 1 show when HCl concentration is
which, in the absence of urea, is fairly fast. The inhibition effect increased in the range 0.046 – 0.322 mol l–1, the slope of the
of urea is due to its reaction with produced bromine and absorbance change for uninhibited reaction increases about 1850
chlorine. This inhibitory effect on the reaction system depends times, and a concomitant increase in the value of the correlation
on the concentration of urea. Figure 2 shows that decolorization coefficient R is observed.
of the reactive mixture containing 15 mg ml–1 of urea occurs In a similar fashion, increased HCl concentrations also affect
after a 16 min period, whereas the mixture containing six times the speed of urea-inhibited reaction. Our results shows that, if
as much urea (90 mg ml–1) undergoes complete decolorization the HCl concentration is increased from 0.046 to 0.230 mol l–1,
after a 22 min period. the difference in absorbance change for uninhibited and
The systems obey Beer’s law for all investigated inhibited reaction (DA) in the first 10 min increases, whereas
concentrations in the range 6 – 90 mg ml–1. The calculated greater amounts of the acid concentration decrease this
apparent molar absorptivity was found to be 4.537 ¥ 103 dm3 difference. Therefore, the final concentration of 0.230 mol l–1
mol–1 cm–1 and the Sandell sensitivity (S) is 0.013 mg cm–2. acid was selected as optimum.
On the basis of the results shown in Table 1, one can observe Effect of bromate concentration on the reaction system in the
that an increase in urea concentration is followed by a decrease first 10 min of reaction was studied in the range of 2 ¥ 10–5 – 1.4
in the value of the slope. The higher the concentration of urea is ¥ 10–4 mol l–1. The results show that an increase in bromate
772 ANALYTICAL SCIENCES JUNE 2008, VOL. 24

Fig. 3 Effect of methyl orange concentration on the reaction time Fig. 4 Effect of temperature on the reaction time of uninhibited
uninhibited reaction: (a) 6.0 ¥ 10–4, (b) 1.20 ¥ 10–3 mol l–1. reaction. Conditions: 9.0 ¥ 10–4 mol l–1 methyl orange, 0.230 mol l–1
Conditions: 1 ¥ 10–4 mol l–1 bromate and 0.230 mol l–1 HCl. HCl, and 1 ¥ 10–4 mol l–1 KBrO3.

concentration in the range of 2 ¥ 10–5 – 1.4 ¥ 10–4 mol l–1 leads it is not necessary to undergo thermostated solution when urea
to decreased reaction time. concentration is determined, a fact that significantly simplifies
The analytical parameters shown in Table 1 suggest that the working procedure. Of course, in case temperatures in
bromate concentration has a significant effect upon the speed of laboratories reach 30˚C or higher, the reaction can be speeded
methyl orange decolorization. When the concentration of up by 10% or higher and samples must be thermostated.
bromate ions in the system is increased in the range of 2 ¥ 10–5 –
1.0 ¥ 10–4 mol l–1, the slope of the absorbance change increases Validation of the proposed method
400 times. A further increase in bromate concentration leads to After optimum conditions for the investigated reaction were
so short a reaction time that it is impossible for the reaction to determined, changes in the absorbance were observed over time
be monitored spectrophotometrically. at 6.0 ¥ 10–4 mol l–1 methyl orange, 0.230 mol l–1 HCl, and 1 ¥
The increase in bromate concentration also contributes a faster 10–4 mol l–1 KBrO3 in the presence of urea.
reaction in case urea is present in the system. Differences in the Under the optimum conditions, a linear correlation was found
absorbance for the inhibited and uninhibited reaction between the absorbance at 505 nm and the urea concentration.
significantly decrease by increasing the bromate concentration A good linear relationship was observed over 6 to 90 mg ml–1 of
up to 1.0 ¥ 10–4 mol l–1. Therefore, this concentration was urea. Solutions of known urea concentrations are utilized for
selected for the study. the standard curve. Under optimum conditions, the best linear
The influence of methyl orange concentration on the correlation (R = 0.99975) is between DA (DA = A – AB, where AB
sensitivity was studied in the range of 3 ¥ 10–5 – 1.20 ¥ 10–3 mol l–1 is absorbance of blank and A is absorbance of sample) and urea
methyl orange in the presence of 0.230 mol l–1 HCl and 1.0 ¥ concentration 5 min after the beginning of the reaction.
10–4 mol l–1 bromate concentration at 20˚C with and without The linear plot gave the regression equation DA = 0.17833 +
added urea. The results showed that, if the methyl orange 0.00399x, where A is the absorbance and x the urea
concentration is increased from 3 ¥ 10–5 to 6.0 ¥ 10–4 mol l–1, the concentration in mg ml–1.
sensitivity increases, whereas a greater amount of the dye The precision of the proposed method was examined by
decreased the sensitivity (Fig. 3). Therefore, the 6.0 ¥ 10–4 mol l–1 determining the relative standard deviation (RSD) of five
methyl orange was selected for the study. replicate analyses on the same solution containing four different
The influence of temperature on the sensitivity was studied concentration of urea. The intra-assay RSD of the aqueous
over the temperature range of 20 – 45˚C in the presence of solution at urea concentration 25, 50, 60 and 80 mg ml–1 were
optimum reagent concentration. 2.8, 2.5, 2.1 and 2.2%, respectively. The low values RSD (less
Figure 4 shows the effect of temperature on the reaction time than 3.0%) in different solutions reflect the high precision of the
of uninhibited reaction. The results demonstrate that the proposed method.
temperature increase within the 20 – 25˚C range has an The accuracy of the proposed method was examined by
insignificant effect on the speed of both the uninhibited and performing recovery experiments using same aqueous solutions
inhibited reaction, whereas the temperatures higher than 35˚C containing known amounts of urea. Concentrations of urea in
significantly increase the speed of the reaction, thereby standard solution were 25, 50, 60 and 80 mg ml–1. Recovery
shortening the reaction time and affecting the possibility of the calculated as 100 – [(added value – found value) ¥ 100]/added
application of the reaction for analytical purposes. When the value. High values of recovery imply high accuracy of proposed
temperature was increased up to 20˚C, the reaction time and method.
sensitivity decreased. Therefore, 20˚C was selected for the The limit of detection defined as DL = 3.3s/S, where s is the
study. standard deviation of the regression line and S is the slope of the
It is worth noting here that the recent trend in urea calibration curve of the analyte.22 In this way, the calculated
determination is based on enzymatic methods, which are determination limit is DA = 0.036, which corresponds to 0.34
sensitive even to 0.5˚C temperature changes. Difference in the mg l–1, that is, 5 ¥ 10–9 mol l–1 urea concentration.
speed of the investigated reaction at 20 and 25˚C is only 3%. As The quantitation limit may be expressed as: QL = 10s/S,
room temperature in laboratories is usually between 20 – 25˚C, where s is the standard deviation of the regression line and S is
ANALYTICAL SCIENCES JUNE 2008, VOL. 24 773

the slope of the calibration line of the urea at concentration near during normal usage. The most significant variables of the
the quantitation limit.22 In this way, the calculated quantitation system (temperature and concentration of bromate, methyl
limit is 0.98 mg l–1, that is, 1.6 ¥ 10–8 mol l–1 urea concentration. orange and HCl) were modified ±10% from their optimum
The effects of common excipients and other substances were values. Errors lower than 5% were observed in all cases. Thus
tested for possible interferences in the assay. One species was the proposed methods were found to be robust for routine
not considered to interfere if it caused a relative error of less determination of urea in dermatological and cosmetic samples.
than 5% for the determination of urea. It was observed that
linoleic acid, benzophenon, glycerin, lanolin, vaseline, isopropyl Applications
mirystate, vitamin A and cholesterol did not interfere with the To evaluate the proposed method, we applied it to the
determination of urea at the levels found in dermatological and determination of urea in synthetic samples, such as in two
cosmetic samples. The reason is probably non-solubility or very commercial urea-containing creams. The cosmetic formulation
low solubility of this substances in water. However, a fairly was found to be free from urea; thus, synthetic samples were
large error appeared in the presence of ascorbic acid and B prepared by adding known amounts of urea to the formulation.
vitamins. Most inorganic ions did not noticeably affect the The recoveries are close to 100%, indicating that there is no
accuracy of the determination of urea at 50 – 100 mg ml–1 serious interference in synthetic samples. The good agreement
concentration under optimum condition. Nitrite, sulfate, between these results and known values indicate the successful
chromate, and dichromate ions interfered severely in small applicability of the proposed method for the determination of
amounts, when Cl–, I–, ClO3–, and IO3– ions interfere seriously. urea in dermatological and cosmetic samples. For this reason,
The interfering effect of various inorganic ions was completely we applied the proposed method for determination of urea in
removed by using an exchange resin. The results are given in two urea-containing creams. The results are given in Table 3. A
Table 2. statistical analysis of the results by F and t-test showed no
The method ruggedness was evaluated by five replicate significant difference in accuracy and precision between the
determinations at different concentrations of urea (25, 50, and proposed method and the official11,12 method.
80 mg ml–1) over a period of 5 days. The low values of between- Though further investigations are necessary to confirm the
day RSD for different concentration of urea (less than 5%) application of the proposed method to a variety of samples, the
indicate that solutions of KBrO3, HCl and methyl orange has a developed procedure is suitable for the routine analysis of urea
very good stability. in real samples.
The robustness of our proposed method is a measure of its
capacity to remain unaffected by small, but deliberate, variations
in method parameters and provides an indication of its reliability References

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Table 3 Determination of urea in synthetic and cosmetics samples

Synthetic sample 1 Synthetic sample 2 Synthetic sample 3 “Urea cream” Pharmacy “Sat-N5” BG-pharm

Claimed/mg g –1
20.0 40.0 60.0 50.0 50.0
Proposed method
Founda/mg g–1 18.6 ± 0.8 38.7 ± 0.7 58.5 ± 0.8 48.8 ± 0.9 48.6 ± 0.8
RSDb, % 4.3 1.7 1.4 1.8 1.7
Errorc, % 7.0 3.2 2.5 2.4 2.8
Recoveryd, % 93.0 96.8 97.5 97.6 97.2
Official method11,12
Founda/mg g–1 18.9 ± 0.9 39.1 ± 0.9 58.9 ± 0.8 49.3 ± 0.8 49.0 ± 0.9
RSDb, % 4.8 2.2 1.4 1.6 1.9
Errorc, % 5.5 2.2 1.8 1.4 2.0
Recoveryd, % 94.5 97.8 98.2 98.6 98.0
F-teste 1.29 1.67 1.05 1.24 1.23
t-testf 0.55 0.81 0.75 0.92 0.72

a. Mean ± standard deviation (n = 5). b. Relative standard deviation. c. Error was calculated for synthetic samples as: [(mean – added value)
¥ 100]/added value; and for cream samples as: [(mean – claimed value) ¥ 100]/claimed value. d. Recovery was calculated for synthetic
samples as: 100 – [(added value – found value) ¥ 100]/added value; and for cream samples as: 100 – [(claimed value – found value) ¥
100]/claimed value. e. Tabulated F-value for (4, 4) degrees of freedom at p(0.95) is 6.39. f. Tabulated t-value for 8 degrees of freedom at
p(0.95) is 2.306.
774 ANALYTICAL SCIENCES JUNE 2008, VOL. 24

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