Cooperation on Competition: The Multistate Tax Commission and State Corporate Tax Uniformity

This report explores how interstate uniformity of state corporate income taxes has varied over time, the role played by the MTC, and how likely it is that uniformity will be achieved. FRC Report 11

Manual on application of molecular tools in aquaculture and inland fisheries management. Part 2. Laboratory protocols and data analysis

The aim of this manual is to provide a comprehensive practical tool for the generation and analysis of genetic data for subsequent application in aquatic resources management in relation to genetic stock identification in inland fisheries and aquaculture. The material only covers general background on genetics in relation to aquaculture and fisheries resource management, the techniques and relevant methods of data analysis that are commonly used to address questions relating to genetic resource characterisation and population genetic analyses. No attempt is made to include applications of genetic improvement techniques e.g. selective breeding or producing genetically modified organisms (GMOs). The manual includes two ‘stand-alone’ parts, of which this is the second volume: Part 1 – Conceptual basis of population genetic approaches: will provide a basic foundation on genetics in general, and concepts of population genetics. Issues on the choices of molecular markers and project design are also discussed. Part 2 – Laboratory protocols, data management and analysis: will provide step-by-step protocols of the most commonly used molecular genetic techniques utilised in population genetics and systematic studies. In addition, a brief discussion and explanation of how these data are managed and analysed is also included. This manual is expected to enable NACA member country personnel to be trained to undertake molecular genetic studies in their own institutions, and as such is aimed at middle and higher level technical grades. The manual can also provide useful teaching material for specialised advanced level university courses in the region and postgraduate students. The manual has gone through two development/improvement stages. The initial material was tested at a regional workshop and at the second stage feedback from participants was used to improve the contents

Confidence Intervals for Asbestos Fiber Counts: Approximate Negative Binomial Distribution

The negative binomial distribution is adopted for analyzing asbestos fiber counts so as to account for both the sampling errors in capturing only a finite number of fibers and the inevitable human variation in identifying and counting sampled fibers. A simple approximation to this distribution is developed for the derivation of quantiles and approximate confidence limits. The success of the approximation depends critically on the use of Stirling’s expansion to sufficient order, on exact normalization of the approximating distribution, on reasonable perturbation of quantities from the normal distribution, and on accurately approximating sums by inverse-trapezoidal integration. Accuracy of the approximation developed is checked through simulation and also by comparison to traditional approximate confidence intervals in the specific case that the negative binomial distribution approaches the Poisson distribution. The resulting statistics are shown to relate directly to early research into the accuracy of asbestos sampling and analysis. Uncertainty in estimating mean asbestos fiber concentrations given only a single count is derived. Decision limits (limits of detection) and detection limits are considered for controlling false-positive and false-negative detection assertions and are compared to traditional limits computed assuming normal distributions

The cytochrome P450 family in the parasitic nematode <i>Haemonchus contortus</i>

&lt;i&gt;Haemonchus contortus&lt;/i&gt;, a highly pathogenic and economically important parasitic nematode of sheep, is particularly adept at developing resistance to the anthelmintic drugs used in its treatment and control. The basis of anthelmintic resistance is poorly understood for many commonly used drugs with most research being focused on mechanisms involving drug targets or drug efflux. Altered or increased drug metabolism is a possible mechanism that has yet to receive much attention despite the clear role of xenobiotic metabolism in pesticide resistance in insects. The cytochrome P450s (CYPs) are a large family of drug-metabolising enzymes present in almost all living organisms, but for many years thought to be absent from parasitic nematodes. In this paper, we describe the CYP sequences encoded in the &lt;i&gt;H. Contortus&lt;/i&gt; genome and compare their expression in different parasite life-stages, sexes and tissues. We developed a novel real-time PCR approach based on partially assembled CYP sequences “tags” and confirmed findings in the subsequent draft genome with RNA-seq. Constitutive expression was highest in larval stages for the majority of CYPs, although higher expression was detected in the adult male or female for a small subset of genes. Many CYPs were expressed in the worm intestine. A number of &lt;i&gt;H. Contortus&lt;/i&gt; genes share high identity with &lt;i&gt;Caenorhabditis elegans&lt;/i&gt; CYPs and the similarity in their expression profiles supports their classification as putative orthologues. Notably, &lt;i&gt;H. Contortus&lt;/i&gt; appears to lack the dramatic CYP subfamily expansions seen in &lt;i&gt;C. elegans&lt;/i&gt; and other species, which are typical of CYPs with exogenous roles. However, a small group of &lt;i&gt;H. Contortus&lt;/i&gt; genes cluster with the &lt;i&gt;C. elegans&lt;/i&gt; CYP34 and CYP35 subfamilies and may represent candidate xenobiotic metabolising genes in the parasite

Prevalence, characterisation and management of anthelmintic resistance in gastro-intestinal nematodes of Scottish sheep

The studies within this thesis have made a valuable contribution to our understanding of anthelmintic resistance in Scotland and in particular to the prevalence of benzimidazole (BZ) and ivermectin (IVM) resistance, the expression of multiple resistance and its management. Parasitic gastroenteritis (PGE) is a major welfare issue not only for Scottish, UK and European farmers but also for livestock producers throughout the world. Parasites such as Haemonchus, Trichostrongylus and Teladorsagia are estimated to cost the sheep industry hundreds of millions of dollars annually. To date control has largely been achieved using anthelmintics, but over reliance on anthelmintics has led to the development of multi class anthelmintic resistance (AR) and the realization that intensive chemoprophylaxis is not a sustainable approach for the control of nematodoses. The first two papers contributing to this thesis assessed the prevalence of benzimidazole (BZ) and ivermectin (IVM) resistance within ovine gastrointestinal nematode populations in Scotland. The prevalence of BZ resistance in selected Scottish lowland sheep farms was around 24% in 1991 but this had risen to over 80% by 2001. The first cases of ivermectin resistance in sheep were only detected in 2001 but a small scale survey in 2004 showed that 35% of the farms (6 from 17) surveyed had IVM resistance, with Teladorsagia and Trichostrongylus being identified as the resistant genera. The isolation of a triple class resistant T. circumcincta (MTci5) population has enabled research to focus on the important issue of the therapeutic and prophylactic management of this emerging problem. The third and fourth papers detail a series of controlled efficacy tests conducted on MTci5 that confirmed, in the short term at least, it should be possible to use a milbemycin (moxidectin; MOX) or combination treatments, with IVM and one other class of anthelmintic to control nematodoses (>90% efficacy) caused by adult and/or immature worms. However the study examining larval susceptibility highlighted the important role that immature stages can play in the selection and transmission of resistance. Currently there are no tests that can detect the presence of these resistant larval stages. The fifth paper outlines parasitological findings from the farm where MTci5 was isolated following the confirmation of multiple class resistance. Substantial efforts were made to find solutions to maintain sustainability and profitability of the enterprise though ultimately the use of MOX selected for a, predominately Teladorsagia, population against which the persistent activity of the compound was only negligible with the reappearance of eggs in faeces occurring between 21 and 28 days post treatment. Effective sustainable control of AR populations not only requires an understanding of the phenotypic and genotypic mechanisms that underpin resistance but also improved means of ensuring that our farmers are made aware of and utilize identified best practice approaches. The written and verbal responses of the farmers to questions relating to best practice advice (papers six and seven) would suggest that many of the recommendations for delaying the selection and transmission of AR (ACME, Moredun Foundation and sustainable control of parasites of sheep (SCOPS), DEFRA) are not being followed, recommendations such as the effective quarantine treatment of newly purchased animals and dosing animals at the manufacturers’ recommended dose rate were followed by only 20% and 56% of farmers respectively

A comparative study of the effects of four treatment regimes on ivermectin efficacy, body weight and pasture contamination in lambs naturally infected with gastrointestinal nematodes in Scotland

AbstractRefugia-based drenching regimes have been widely recommended to slow development of anthelmintic resistance but there are few comparisons between different treatment approaches in the UK. The impact of four ivermectin treatment regimes on drug efficacy, lamb body weight and nematode contamination during a 154 day grazing season were evaluated in a consecutive five year field study. Regimes were whole-flock treatment every 4weeks (NST), targeted selective treatment (TST) based on individual performance, strategic whole-flock treatments at pre-determined times (SPT) or whole-flock treatment when clinical signs were apparent (MT). Mean numbers of ivermectin drenches administered per season were 4.0, 1.8, 2.0 and 1.4 for NST, TST, SPT and MT groups, respectively. The mean anthelmintic efficacy (AE) for each treatment group was based on faecal egg count reduction post-treatment employing a bootstrap sampling based algorithm. Mean AE was 95–98% for all groups in 2006 and mean AE (95% confidence limits) for NST declined to 62% (55%, 68%) in 2010. In comparison, AE for TST, SPT and MT in 2010 were 86% (81%, 92%), 86% (83%, 90%) and 83% (78%, 88%), respectively. Body weight in TST and SPT was similar to NST in all years (p>0.05), however MT lambs were lighter than NST in 2006–2008 (p⩽0.04). Tracer lamb worm burdens was lowest in NST but was not significantly different between other groups. Overall, both the TST and SPT regimes appeared to maintain animal performance and conserve anthelmintic efficacy compared with a neo-suppressive anthelmintic treatment regime