Effect of K+ and Ca2+ on the indole-3-acetic acid-and fusicoccin-induced growth and membrane potential in maize coleoptile cells

The role of potassium (K+) and calcium (Ca2+) in the regulation of plant growth and development is complex and needs a diverse range of physiological studies. Both elements are essential for satisfactory crop production. Here, the effects of K+ and Ca2+ ions on endogenous growth and growth in the presence of either indole-3-acetic acid (IAA) or fusicoccin (FC) were studied in maize (Zea mays) coleoptiles. Membrane potentials of coleoptile parenchymal cells, incubated in media containing IAA, FC and different concentrations of K+ and Ca2+, were also determined. Growth experiments have shown that in the absence of K+ in the incubation medium, both endogenous and IAA- or FC-induced growth were significantly inhibited by 0.1 and 1 mM Ca2+, respectively, while in the presence of 1 mM K+ they were inhibited only by 1 mM Ca2+. At 10 mM K+, endogenous growth and growth induced by either IAA or FC did not depend on Ca2+ concentration. TEA-Cl, a potassium channel blocker, added 1 h before IAA or FC, caused a reduction of growth by 59 or 45 %, respectively. In contrast to TEA-Cl, verapamil, the Ca2+ channel blocker, did not affect IAA- and FC-induced growth. It was also found that in parenchymal cells of maize coleoptile segments, membrane potential (Em) was strongly affected by the medium K+, independently of Ca2+. However, lack of Ca2+ in the incubation medium significantly reduced the IAA- and FC-induced membrane potential hyperpolarization. TEA-Cl applied to the control medium in the same way as in growth experiments caused Em hyperpolarization synergistic with hyperpolarization produced by IAA or FC. Verapamil did not change either the Em of parenchymal cells incubated in the control medium or the IAA- and FC-induced membrane hyperpolarization. The data presented here have been discussed considering the role of K+ uptake channels in regulation of plant cell growth

Functionality of it financial and accounting systems in the practice of polish enterprises

The development of technologies and innovative solutions in the field of information transfer has a significant impact on the functioning of enterprises. Accounting is treated as an organized system of collecting and processing information affecting the enterprise. The aim of the paper is to indicate the important elements that support the organization of financial and accounting work in the company. The analyses were based on the data and research of IT financial and accounting systems. The analysis of the collected literature on the subject and the synthesis of knowledge included there was helpful in implementing this method. It has been hypothesized that the implemented IT systems in enterprises significantly support accounting and finance and bring potential benefits from the use of such software by enterprises. The paper shows that the role of financial and accounting systems in modern enterprises is becoming more and more important and irreplaceable. Thanks to computer systems it is possible to perform the tasks entrusted to employees quickly and efficiently.Nina Siemieniuk: [email protected] Zalewska-Bochenko: [email protected]Łukasz Siemieniuk: [email protected] Siemieniuk - Faculty of Economics and Management, University of BialystokAgnieszka Zalewska-Bochenko - Faculty of Economics and Management, University of BialystokŁukasz Siemieniuk - Faculty of Economics and Management, University of BialystokAndrzejewski M., Jonas K., Młodkowski P., 2004, Zastosowanie technik komputerowych w rachunkowości, Oficyna Ekonomiczna, Kraków.Asiston oprogramowanie, http://www.asiston.pl/oprogramowanie/systemy-finansowo-ksiegowe [date of entry: 15.10.2017].Chojnacka A., Niepsujewicz-Misiek B., 2005, Podsystem finansowo-księgowy, [w:] Architektura zintegrowanego systemu informatycznego zarządzania, Bytniewski A. (red.), Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu, Wrocław.Dokumentacja użytkownika, http://pomoc.sputniksoftware.com/pliki/instalki/Bestia/SJODokumentacjaUzytkownika.pdf [date of entry: 16.01.2018].Ebisch-Stenzel M., na podstawie: Wyraz W., 2005, System finansowo-księgowy, [w:] Wstęp do systemów informacyjnych zarządzania w przedsiębiorstwie, Nowicki A. (red.), Wydawnictwo Politechniki Częstochowskiej, Częstochowa.Ebisch-Stenzel M., 2013, Kryteria wyboru finansowo-księgowego i jego rola w zarządzaniu przedsiębiorstwem, „Zeszyt naukowy Uniwersytetu Szczecińskiego”, nr 765, „Finanse, Rynki Finansowe, Ubezpieczenia”, nr 61.Grodziński R., 2005, Ogólne informacje o strukturze ZSIZ, [w:] Architektura zintegrowanego systemu informatycznego zarządzania, Bytniewski A. (red.), Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu, Wrocław.Kiziukiewicz T., 2003, Rachunkowość zarządcza jako instrument zarządzania, [w:] Zarządcze aspekty rachunkowości, Kiziukiewicz T. (red.), Polskie Wydawnictwo Ekonomiczne, Warszawa.Kunz B., Tymińska A., 2014, System informatyczny w rachunkowości i jego rola w świetle ustawy o rachunkowości, Uniwersytet Ekonomiczny we Wrocławiu, Wrocław.Nowak E., 2003, Rachunkowość zarządcza, [w:] Rachunkowość Przewodnik, Cebrowska T. (red.), Economics, Wrocław.Opis programu, http://www.reset2.pl/oferta/standard/r2fk/opis-programu [date of entry: 17.01.2018].Program księgowy, https://www.360ksiegowosc.pl/program-ksiegowy-dla-ksiegowych [date of entry: 17.01.2018].Raks, https://www.raks.pl/program-ksiegowy [date of entry: 17.01.2018].Rewizor GT, https://www.insert.com.pl/programy_dla_firm/ksiegowosc_i_finanse/rewizor_gt/opis.html [date of entry: 17.01.2018].Rewizor nexo PRO, https://www.insert.com.pl/programy_dla_firm/ksiegowosc_i_finanse/rewizor_nexo_pro/opis.html [date of entry: 17.01.2018].Sage, http://www.sage.com.pl/produkty/obszar-finansowo-ksiegowy/ksiegowosc/sage-symfonia-finanse-i-ksiegowosc/szczegoly#link0 [date of entry: 15.01.2018].Yuma, http://www.yuma.pl/produkty/feliks/ [date of entry: 17.01.2018].4(94)31

Factoring jako instrument finansowania działalności małych i średnich przedsiębiorstw

Zdigitalizowano i udostępniono w ramach projektu pn. Rozbudowa otwartych zasobów naukowych Repozytorium Uniwersytetu w Białymstoku, dofinansowanego z programu „Społeczna odpowiedzialność nauki” Ministra Edukacji i Nauki na podstawie umowy SONB/SP/512497/2021.Czarecki J., Factoring jako instrument finansowania działalności MSP, PWN, Warszawa 2007.Głuchowski J. (red.), Leksykon Finansów, PWE, Warszawa 2001.Grzywacz J., Factoring, Difin, Warszawa 2005.Kreczmańska K., Factoring w przedsiębiorstwie, Wydawnictwo BART, Warszawa 1999.Tokarski M., Factoring w małych i średnich przedsiębiorstwach, Oficyna Ekonomiczna, Kraków 2005.Polski Związek Faktorów, Warszawa 16.04.2007.Raport Factoring 2007. Jak skutecznie poprawić płynność finansową?www.tworzywa.com/finanse/finanse.asp?d=factoring&pd=informacje.www.polfactor.pl/pl/faktoring/index.html.www.fiskus.com.pl/fiskus/faktoring.htm.929

Role of auxin (IAA) in the regulation of slow vacuolar (SV) channels and the volume of red beet taproot vacuoles

Background: Auxin (IAA) is a central player in plant cell growth. In contrast to the well-established function of the plasma membrane in plant cell expansion, little is known about the role of the vacuolar membrane (tonoplast) in this process. Results: It was found that under symmetrical 100 mM K+ and 100 μM cytoplasmic Ca2+ the macroscopic currents showed a typical slow activation and a strong outward rectification of the steady-state currents. The addition of IAA at a final concentration of 1 μM to the bath medium stimulated the SV currents, whereas at 0.1 and 10 μM slight inhibition of SV currents was observed. The time constant, decreased in the presence of this hormone. When single channels were analyzed, an increase in their activity was recorded with IAA compared to the control. The single-channel recordings that were obtained in the presence of IAA showed that auxin increased the amplitude of the single-channel currents. Interestingly, the addition of IAA to the bath medium with the same composition as the one that was used in the patch-clamp experiments showed that auxin decreased the volume of the vacuoles. Conclusions: It is suggested that the SV channels and the volume of red beet taproot vacuoles are modulated by auxin (IAA)

Effect of trimethyltin chloride on slow vacuolar (SV) channels in vacuoles from red beet (Beta vulgaris L.) taproots

In the present study, patch-clamp techniques have been used to investigate the effect of trimethyltin chloride (Met3SnCl) on the slow vacuolar (SV) channels in vacuoles from red beet (Beta vulgaris L.) taproots. Activity of SV channels has been measured in whole-vacuole and cytosolic side-out patch configurations. It was found that addition of trimethyltin chloride to the bath solution suppressed, in a concentration-dependent manner, SV currents in red beet vacuoles. The time constant, τ, increased significantly in the presence of the organotin. When single channel activity was analyzed, only little channel activity could be recorded at 100 μM Met3SnCl. Trimethyltin chloride added to the bath medium significantly decreased (by ca. threefold at 100 μM Met3SnCl and at 100 mV voltage, as compared to the control medium) the open probability of single channels. Single channel recordings obtained in the presence and absence of trimethyltin chloride showed that the organotin only slightly (by <10%) decreased the unitary conductance of single channels. It was also found that Met3SnCl significantly diminished the number of SV channel openings, whereas it did not change the opening times of the channels. Taking into account the above and the fact that under the here applied experimental conditions (pH = 7.5) Met3SnCl is a non-dissociated (more lipophilic) compound, we suggest that the suppression of SV currents observed in the presence of the organotin results probably from its hydrophobic properties allowing this compound to translocate near the selectivity filter of the channel

Effect of Auxin (IAA) on the Fast Vacuolar (FV) Channels in Red Beet (Beta vulgaris L.) Taproot Vacuoles

In contrast to the well-studied e ect of auxin on the plasma membrane K+ channel activity, little is known about the role of this hormone in regulating the vacuolar K+ channels. Here, the patch-clamp technique was used to investigate the e ect of auxin (IAA) on the fast-activating vacuolar (FV) channels. It was found that the macroscopic currents displayed instantaneous currents, which at the positive potentials were about three-fold greater compared to the one at the negative potentials. When auxin was added to the bath solution at a final concentration of 1 M, it increased the outward currents by about 60%, but did not change the inward currents. The imposition of a ten-fold vacuole-to-cytosol KCl gradient stimulated the e ux of K+ from the vacuole into the cytosol and reduced the K+ current in the opposite direction. The addition of IAA to the bath solution with the 10/100 KCl gradient decreased the outward current and increased the inward current. Luminal auxin reduced both the outward and inward current by approximately 25% compared to the control. The single channel recordings demonstrated that cytosolic auxin changed the open probability of the FV channels at the positive voltages to a moderate extent, while it significantly increased the amplitudes of the single channel outward currents and the number of open channels. At the positive voltages, auxin did not change the unitary conductance of the single channels. We suggest that auxin regulates the activity of the fast-activating vacuolar (FV) channels, thereby causing changes of the K+ fluxes across the vacuolar membrane. This mechanism might serve to tightly adjust the volume of the vacuole during plant cell expansion

A Comparison of the Effect of Lead (Pb) on the Slow Vacuolar (SV) and Fast Vacuolar (FV) Channels in Red Beet (Beta vulgaris L.) Taproot Vacuoles

Little is known about the effect of lead on the activity of the vacuolar K+ channels. Here, the patch-clamp technique was used to compare the impact of lead (PbCl2) on the slow-activating (SV) and fast-activating (FV) vacuolar channels. It was revealed that, under symmetrical 100-mM K+, the macroscopic currents of the SV channels exhibited a typical slow activation and a strong outward rectification of the steady-state currents, while the macroscopic currents of the FV channels displayed instantaneous currents, which, at the positive potentials, were about three-fold greater compared to the one at the negative potentials. When PbCl2 was added to the bath solution at a final concentration of 100 M, it decreased the macroscopic outward currents of both channels but did not change the inward currents. The single-channel recordings demonstrated that cytosolic lead causes this macroscopic effect by a decrease of the single-channel conductance and decreases the channel open probability. We propose that cytosolic lead reduces the current flowing through the SV and FV channels, which causes a decrease of the K+ fluxes from the cytosol to the vacuole. This finding may, at least in part, explain the mechanism by which cytosolic Pb2+ reduces the growth of plant cells

Response of two crop plants, Zea mays L. and Solanum lycopersicum L., to diclofenac and naproxen

Among numerous contaminants, the ubiquitous occurrence of nonsteroidal anti-inflammatory drugs (NSAIDs) in the environment and their plausible harmful impact on nontarget organisms have made them one of the most important areas of concern in recent years. Crop plants can also potentially be exposed to NSAIDs, since the concentration of these pharmaceuticals is constantly rising in the surface water and soil. Our goal was to evaluate the stress response of two crop plants, maize and tomato, to treatment with selected NSAIDs, naproxen and diclofenac. The focus of the research was on the growth response, photosynthetic efficiency, selected oxidative stress factors (such as the H2O2 level and the rate of lipid peroxidation) as well as the total phenolic content, which represents the non-enzymatic protectants against oxidative stress. The results indicate that susceptibility to the NSAIDs that were tested is dependent on the plant species. A higher sensitivity of tomato manifested in growth inhibition, a decrease in the content of the photosynthetic pigments and a reduction in the maximum quantum efficiency of PSII and the activity of PSII, which was estimated using the Fv/Fm and Fv/F0 ratios. Based on the growth results, it was also possible to reveal that diclofenac had a more toxic effect on tomato. In contrast to tomato, in maize, neither the content of the photosynthetic pigments nor growth appeared to be affected by DFC and NPX. However, both drugs significantly decreased in maize Fv and Fm, which are particularly sensitive to stress. A higher H2O2 concentration accompanied, in most cases, increasing lipid peroxidation, indicating that oxidative stress occurred in response to the selected NSAIDs in the plant species that were studied. The higher phenolic content of the plants after NSAIDs treatment may, in turn, indicate the activation of defense mechanisms in response to the oxidative stress that is triggered by these drugs

Effect of Fasciola hepatica proteins on the functioning of rat hepatocytes

Fasciolosis is a hepatic parasitic infection that affects many mammal species and creates a great economic and veterinary problem. Molecular mechanisms of parasite–hepatocyte interactions have not been precisely characterized yet. Therefore, the aim of the study was to investigate alterations in the metabolic activity of rat liver cells exposed to Fasciola hepatica somatic proteins. Hepatocytes were incubated with 0–1 mg/ml of fluke's somatic proteins for various periods of time. Afterward, changes in hepatocytes metabolic activity were determined with MTT and enzyme leakage tests. Hepatocytes' capacity to synthesize albumin was also investigated. It was observed that protein concentration, as well as longevity of their action, influenced metabolic activity of rat liver cells. Diminution of hepatocytes survival rate, an increase in enzyme leakage and altered synthetic capacity after treatment with parasite's proteins were reported. It is concluded that somatic proteins of F. hepatica may play an important role in liver cell damaging