Removal of General Partners: A Method of Intrapartnership Dispute Resolution for Limited Partnerships

The term limited partnership denotes a business organization in which the liability of at least one partner, the limited partner, for the debts and obligations of the partnership is limited to his contribution to the partnership, whereas the other members of the partnership, the general partners, may incur unlimited personal liability. The limited partnership is currently used primarily as a public or private investment vehicle in oil and gas, mining,and real estate ventures. Limited partnerships recently have become more popular, primarily because they receive advantageous tax treatment and provide investors with the shelter of limited liability. Although many scholars have commented on the tax considerations associated with limited partnerships, commentators virtually have ignored the issue of intrapartnership dispute resolution. This Note sets forth and analyzes the issues surrounding the removal of general partners from the limited partnership as a method of resolving intrapartnership disputes. Part II discusses the partnership agreement, its functions and contents, and high-lights removal provisions that may prevent many potential partnership disputes. Part II also considers the applicable uniform legislation and the various rules promulgated by state securities administrators. Part III addresses the collateral effects of removing a general partner, including federal income tax consequences, exposure of the limited partners to general liability, and the post-removal status of the partnership\u27s contracts with third parties. Part IV outlines and examines the substitution of a new general partner to the partnership and the potential legal claims the former general partner may have against the partnership. Part V suggests specific legislation that would provide limited partners with an effective means, through a statutory grant of power to remove a general partner, of supervising their investments. Finally, Part VI concludes that legislators should grant limited partners a statutory right to remove a general partner as a means of protecting their investment and as a method of resolving intrapartnership disputes

Differences in potassium uptake in grapevine varieties: Reasons and perspectives

The varietal differences in potassium uptake in two grapevine cultivars (Vitis vinifera L. cvs Leányka and Ezerjó) were studied by measuring K (86Rb) influx rates under near-equilibrium conditions. For this purpose, one-node cuttings were rooted and grown in nutrient solutions with different K supplies. The transport data are discussed along with K, Na, Mg and Ca contents of roots, petioles and leaf blades. It was found that the effective K-utilizer variety, Leányka, possesses efficient uptake and translocation mechanisms while these transport systems were lacking in the inefficient K-utilizer Ezerjó. Since the data presented are in good agreement with practical experiences for the utilization of K by the two cultivars, the method seems to be suitable for the selection of the most effective K-utilizer varieties

Nutrient reserves in grapevine canes as influenced by cropping levels

The effect of differential cropping level on the carbohydrates, amino acids and mineral nutrient elements reserves in the canes and buds of Italian Riesling vines was investigated. The amount of nutrient reserves stored in the canes depended upon the level of crop borne by the vines. The increase in bud load was associated with a decrease in concentrations of carbohydrates and mineral elements in canes. Mineral elements, especially nitrogen, phosphorus and potassium were stored in larger concentrations in vines with little or no crop compared to heavily cropped vines. With heavy crop beyond the capacity of the vine, the nutrient reserves were depleted in canes. The concentration of amino acids and inorganic elements was maximum in the canes of vines with no crop. On the basis of the results obtained, a load of 72 buds with provision for renewal spurs appeared to be optimum for Italian Riesling vines under the conditions of the experiment.Die Beeinflussung der Nährstoffreserven im Rebenholz durch den TraubenertragDer Einfluß unterschiedlicher Ertragsmengen auf die Reserven an Kohlenhydraten, Aminosäuren und mineralischen Nährstoffen in Holz und Knospen der Sorte Welschriesling wurde untersucht. Der Gehalt der ins Holz eingelagerten Nährstoffreserven hing von der Höhe des Traubenertrages ab. Eine zunehmende Anzahl von Knospen war mit einer Abnahme der Kohlenhydrat- und Mineralstoffkonzentration verbunden. Mineralstoffe, vor allem Stickstoff, Phosphor und Kalium, wurden in Reben mit schwachem oder fehlendem Ertrag in höherer Konzentration eingelagert als in Reben mit starker Traubenbelastung. überstieg der Traubenertrag das Leistungsvermögen der Rebe, so wurden die Nährstoffreserven im Holz abgebaut. Die höchste Konzentration an Aminosäuren und Mineralstoffen lag im Holz traubenloser Reben vor. Aufgrund der gewonnenen Ergebnisse schien unter den vorliegenden Versuchsbedingungen für Welschriesling eine Anzahl von 72 Knospen, unter Einschluß von Verjüngungszapfen, optimal zu sein

Vine behaviour and wine composition in ltalian Riesling grapes as influenced by differential cropping levels

The effect of differential cropping level on yield and quality of must and wine of Italian Riesling vines was investigated. The average weight of the bunch was decreased, the sugar/acid ratio of the must reduced with the increase in bud load. Under the conditions of the experiment, a load of 72 buds which was well within the capacity of the vine yielded economically feasible crops of good quality.Das Verhalten der Rebe und die Zusammensetzung des Weines unter dem Einflußabgestufter Ertragsmengen beim WelschrieslingDer Einfluß der Knospenzahl auf den Traubenertrag sowie auf die Most- und Weinqualität der Sorte Welschriesling wurde untersucht. Mit zunehmender Knospenzahl nahm das durchschnittliche Traubengewicht ab, und das Zucker/Säure-Verhältnis war verringert. Unter den vorliegenden Versuchsbedingungen wurden bei 72 an der Rebe belassenen Knospen - eine durchaus noch tragbare Stockbelastung - wirtschaftlich praktikable Ernten von guter Qualität erzielt

Porous N- and S-doped carbon-carbon composite electrodes by soft-templating for redox flow batteries

Highly porous carbon–carbon composite electrodes for the implementation in redox flow battery systems have been synthesized by a novel soft-templating approach. A PAN-based carbon felt was embedded into a solution containing a phenolic resin, a nitrogen source (pyrrole-2-carboxaldehyde) and a sulfur source (2-thiophenecarboxaldehyde), as well as a triblock copolymer (Pluronic® F-127) acting as the structure-directing agent. By this strategy, highly porous carbon phase co-doped with nitrogen and sulfur was obtained inside the macroporous carbon felt. For the investigation of electrode structure and porosity X-ray photoelectron spectroscopy (XPS), scanning electron microscopy (SEM), and nitrogen sorption (BET) were used. The electrochemical performance of the carbon felts was evaluated by cyclic voltammetry (CV) and electrochemical impedance spectroscopy (EIS). The N- and S-doped carbon electrodes show promising activity for the positive side reaction and could be seen as a significant advance in the design of carbon felt electrodes for use in redox flow batteries

Fibra alimentar em feijão comum e feijão caupi.

Devido a importância nutricional da fibra alimentar e do consumo diário de feijão pela maioria dos brasileiros, iniciou-se no Laboratório Tecnologia de Alimentos da Embrapa Arroz e Feijão, um estudo visando a quantificação da fibra alimentar em amostras de feijão comum e caupi