Analyse der Behandlung von Ausgaben fuer Software im erweiterten Jahresabschluss einer im US-amerikanischen Mehrheitsbesitz stehenden deutschen Anwender-Kapitalgesellschaft nach dem neuen Handelsgesetz unter Beruecksichtigung der steuerlichen Vorschriften

Bibliothek Weltwirtschaft Kiel Mb 367 / FIZ - Fachinformationszzentrum Karlsruhe / TIB - Technische InformationsbibliothekSIGLEDEGerman

Genetic variance and genotype reaction norms in response to larval food manipulation for a trait important in scorpionfly sperm competition.

Engqvist L. Genetic variance and genotype reaction norms in response to larval food manipulation for a trait important in scorpionfly sperm competition. Functional Ecology. 2008;22(1):070915213639001-???Sperm competition is an important attribute of many mating systems. Examining the genetic and environmental factors influencing male sperm competition success is essential in order to understand variation in reproductive success. In the scorpionfly Panorpa cognata, male success in sperm competition is influenced by the number of sperm transferred during copulation. This will be determined by copulation duration and the sperm transfer rate of males. Sperm transfer rate is a trait which shows considerable phenotypic variance. Here, I use a full-sib split-brood design in order to investigate both to what extent this trait is heritable and the influence of larval food availability on male sperm transfer rate. The results demonstrate considerable genetic variance underlying the phenotypic expression of sperm transfer rate. Heritability estimates were slightly larger, but not significantly so, for offspring reared at low food availability. In contrast, there was no straightforward evidence that larval food availability had an effect on the sperm transfer rate of males. However, a significant family x treatment interaction provided evidence of a genotype x environment effect on male sperm competitive ability. These results demonstrate different reaction norms for sperm transfer rate in response to larval treatment for individuals with different genetic background

Nuptial food gifts influence female egg production in the scorpionfly Panorpa cognata

Engqvist L. Nuptial food gifts influence female egg production in the scorpionfly Panorpa cognata. Ecological Entomology. 2007;32(3):327-332.1. Before copulation, male Panorpa cognata scorpionflies offer females a salivary secretion, which is consumed by the female during copulation. It has previously been demonstrated that this nuptial food gift functions as mating effort by increasing male attractiveness and by increasing ejaculate transfer during copulation. 2. In this study, the effect of saliva consumption on female reproductive output was investigated, and thus the possibility that nuptial food gifts also serve as paternal investment. The experimental design enabled the effect of nuptial gift consumption to be disentangled from other possible effects of multiple mating or increased copula duration. 3. The results showed that saliva consumption increases female egg production by on average 8% (4.5 eggs) per consumed salivary mass, whereas mean egg weight was not influenced. 4. These results have important implications for the evolution and maintenance of both male nuptial gifts and female polyandry in this and other species