“…It is well documented that the chemical shifts are strongly dependent on inductive and mesomeric effects of the substituent, which are influenced by charge alterations. 23,25,26 Therefore, the theoretical parameters obtained for the most stable conformers of ethyl acetates utilizing Gaussain 98 at the 6-31g (d,p) level, such as partial charges on˛-H,˛-C and carbonyl carbon (C-f), hardness and electronegativity, were included as variables in the data matrix. We have utilized the electronegativity parameter, taken as the midpoint between the LUMO and HOMO energies, and the hardness parameter of molecules, representing half of the energy gap between the same orbitals.…”