2,691 research outputs found
Management control in the transfer pricing tax compliant multinational enterprise
This paper studies the impact of transfer pricing tax compliance on management control system (MCS) design and use within one multinational enterprise (MNE) which employed the same transfer prices for tax compliance and internal management purposes. Our analysis shows immediate effects of tax compliance on the design of organising controls with subsequent effects on planning, evaluating and rewarding controls which reveal a more coercive use of the MCS overall. We argue that modifications to the MCS cannot be understood without an appreciation of the MNEsâ fiscal transfer pricing compliance process
The effect of processing on the glucosinolate profile of mustard seed
Brassica juncea mustard seed are used to make mustard paste or condiment. Mustard seed contains glucosinolates which are converted to isothiocyanates following cell disruption by the enzyme, myrosinase. Isothiocyanates are sulphur-containing compounds which give a pungent flavour to the mustard condiment. Three mustard seed cultivars from two seasons were processed into Dijon- and wholegrain-style mustard and glucosinolates and isothiocyanates analysed. Canadian cv. Centennial tended to contain higher glucosinolates compared with the French cv. AZ147 and Ukrainian cv. Chorniava. Conversion of the mustard seed into a wholegrain condiment had a lesser effect on total isothiocyanates and sinigrin content compared with the Dijon-style preparation. The Canadian mustard cultivars produced wholegrain-style mustard with higher total isothyocyantes and sinigrin compared with the French and Ukrainian cultivars. In summary, results herein suggest that Canadian mustard seed cvs. Centennial and Forge, and wholegrain processing may result in a condiment with greater bioactive composition
Onion gene expression in response to ethylene and 1-MCP
Onion is regarded as a non-climacteric vegetable. In onions, however,
ethylene can suppress sprouting while the ethylene binding inhibitor, 1-MCP (1-
methylcyclopropene) can also suppress sprout growth yet, it is unknown how ethylene
and 1-MCP elicit the same response. In this study, onions were treated with 10 ÎŒL L-1
ethylene or 1 ΌL L-1 1-MCP individually or in combination for 24 h at 20°C before or
after curing (six weeks) at 20 or 28°C then stored at 1°C. Following curing, a subset
of these same onions was stored separately under continuous air or ethylene (10 ÎŒL L-
1) at 1°C
Onions treated with ethylene and 1-MCP in combination after curing for 24 h
had reduced sprout growth as compared with the control 25 weeks after harvest.
Sprout growth following storage beyond 25 weeks was only reduced through
continuous ethylene treatment. This observation was supported by a higher proportion
of down-regulated genes characterised as being involved in photosynthesis measured
using a newly developed onion microarray. Physiological and biochemical data
suggested that ethylene was being perceived in the presence of 1-MCP since sprout
growth was reduced in onions treated with 1-MCP and ethylene applied in
combination but not when applied individually. A cluster of probes representing
transcripts up-regulated by 1-MCP alone but down-regulated by ethylene alone or in
the presence of 1-MCP support this suggestion. Ethylene and 1-MCP both down52
regulated a probe tentatively annotated as an ethylene receptor as well as EIN3,
suggesting that both treatments down-regulate the perception and signalling events of
ethylene
Constraints on the evolution of azole resistance in plant pathogenic fungi
The durability of azole fungicides in controlling agriculturally important pathogenic fungi is unique amongst modern single site fungicides. Today, azoles are still relied on to control pathogens of many crops including cereals, fruits and vegetables, canola and soybeans. Significantly, this widespread use continues despite many reports of azole-resistant fungal strains. In this review, recent reports of azole resistance and the mechanisms associated with resistant phenotypes are discussed. The example of the complex evolution of the azole target sterol 14-demethylase (CYP51) enzyme in modern European populations of the wheat pathogen Mycosphaerella graminicola is used to describe the quantitative and epistatic effects on fungicide sensitivity and enzyme function of target site mutations, and to explore the hypothesis that constraints on CYP51 evolution have ensured the longevity of azoles. In addition, the threats posed by alternative resistance mechanisms causing cross-resistance to all azoles or even unrelated fungicides are discussed, and postulations are made on how using new genomic technologies to gain a greater understanding of azole resistance evolution should enhance the ability to control azole-resistant strains of plant pathogenic fungi in the future
Impact of controlled atmosphere scheduling on strawberry and imported avocado fruit
British grown strawberry cv. Sonata and Chilean avocado cv. Hass were exposed to controlled atmospheres (CA) of 15 kPa CO2 + 5 kPa O2 (5 °C) and 10 kPa CO2 + 5 kPa O2 (5 or 20 °C), respectively, at early, middle or late stages during postharvest storage of avocados and at early and middle stages for strawberries. Real-time respiration rate (RR) was measured during CA storage and regular fruit sampling carried out to assess disease severity, objective colour, ethylene production and firmness. The automated in situ set-up used allowed continuous recordings of real-time respiration measurements without disruption to the CA environment. Cold stored strawberry fruit treated for 2.5 d with CA midway through the storage period were firmer and maintained a more vibrant colour despite bursts of increased RR. Furthermore, just 2.5 d of CA was sufficient to extend the shelf-life of strawberries (based on disease incidence) by a further 3 d, as compared to control. Irrespective of timing, RR of avocado stored at 20 °C was reduced while under CA environment; and early CA exposure maintained firmness yet increased the incidence of internal discolouration 7 d after removal from CA. At 5 °C, avocado skin colour and internal discolouration were positively affected by the mid CA treatment. These results are discussed in the context of the targeted use of CA, compared to control, for extending shelf-life, and reducing waste of these two different fruit produces. Furthermore, reducing the length of time required for CA application, which has not previously been explored in avocado or strawberries, would potentially be more energy efficient/cost effective
The Duchess of Malfi
Last revised 2002
Magnetic and Combined Field Integral Equations Based on the Quasi-Helmholtz Projectors
Boundary integral equation methods for analyzing electromagnetic scattering phenomena typically suffer from several of the following shortcomings: 1) ill-conditioning when the frequency is low; 2) ill-conditioning when the discretization density is high; 3) ill-conditioning when the structure contains global loops (which are computationally expensive to detect); 4) incorrect solution at low frequencies due to a loss of significant digits; and 5) the presence of spurious resonances. In this article, quasi-Helmholtz projectors are leveraged to obtain magnetic field integral equation (MFIE) that is immune to drawbacks 1)-4). Moreover, when this new MFIE is combined with a regularized electric field integral equation (EFIE), a new quasi-Helmholtz projector-combined field integral equation (CFIE) is obtained that also is immune to 5). The numerical results corroborate the theory and show the practical impact of the newly proposed formulations
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