Elucidation of inositol-less death

Elucidation of inositol-less deat

Porosity of the cell wall as related to the Secretion of proteolytic enzymes in N. crassa

Secretion of proteolytic enzym

The future of the banking secrecy for Swiss taxpayers in the light of the evolution of the international financial standards

Swiss banking secrecy used to be a quirk of Swiss law that went largely untouched until recent times. Recently through high profile, year-long pressure by governments the world over, this secrecy, which had shielded account owners from declaring their financial assets and thus, taxable income, was partly dismantled. This oddity in Swiss law was always a hot button issue for many governments around the world, and lately came to the forefront of discussion for change in front of the Swiss government and the Swiss public. This paper aims to investigate how Swiss banking secrecy came about, and how it has evolved to its current reduced form thanks to internal and external actors, and the context of an increasingly globalized world. The transformation of attitudes towards privacy, financial responsibility and the external world for the Swiss taxpayer and voter has inevitably changed the Swiss banking secrecy. The actors involved in enacting any changes, namely the Swiss Parliament, the Federal Council, economic institutions and the Swiss people, all have their own motives, which will be analysed and discussed. It will be shown that cultural shifts and current events which at first glance might seem unconnected may have an impact on precise financial law. Throughout this paper, the aim is to track the increasing trend of total financial transparency, and to illustrate how a complex web of actors and events led to this and how this relates to Switzerland and the Swiss banking secrecy. It also aims to track the domestic opinion of the Swiss voters who, thanks to the Swiss legislative structure, will have a direct say on changes made regarding Swiss banking secrecy, for example the Initiative Matter. Switzerland whose shroud of banking secrecy was previously seen as untouchable, now no longer applies for foreign investors, as the automatic exchange of information is due to begin. Now the question remains, what is left of the Swiss banking secrecy for its domestic taxpayers, and what does its future hold? Finally, the conclusion shall outline the purpose of the banking secrecy in the eyes of the Swiss taxpayers, and in what way it could obstruct their willingness to financially contribute towards the community. In a global trend tending towards transparency, it will be explained that taxation of Swiss wealth and derived income will be achieved either through an extension of the Swiss withholding tax if the banking secrecy was to remain, or through increased tax authority knowledge of the taxpayers’ financial private sphere. With these theoretical incomes, the future of the Swiss banking secrecy and on a larger scale, the Swiss financial and fiscal systems are in flux, and it is an exciting time to be watching

Function of Lysosomes and Lysosomal Enzymes in the Senescing Corolla of the Morning Glory (Ipomoea purpurea)

The rapid senescence of the Ipomoea corolla is characterized by the breakdown of protein and nucleic acids. At the onset of wilting the activities of deoxyribonuclease (DNase), ribonuclease (RNase), and β-glucosidase are increased dramatically, while other hydrolytic activities such as the actions of protease, aminopeptidase, α-glucosidase, phosphatase, esterase, and α-amylase are only slightly changed. Isolated corolla discs show a course of senescence similar to that of the intact organ. When floating on solutions of cycloheximide the activities of DNase, RNase, and β-glucosidase do not increase. Actinomycin D inhibits the increase in RNase activity. It is concluded that protein synthesis is a prerequisite for the changes in these enzyme activities in the senescing corolla. The function of the lysosomal compartment in the process of senescence is illustrated by electron micrographs showing the autophagic activity of vacuoles. The last phase of senescence is characterized by the breakdown of the tonoplast and complete digestion of the cytoplasmic constituents in the autolysing cell

Les cochenilles des Myrtaceae en Amazonie péruvienne : 1. Description de deux nouveaux ravageurs de Myrciaria dubia (Homoptera, Coccidae et Kerriidae)

#Ceroplastes flosculoides Matile-Ferrero n.sp. (Coccidae) et #Austrotachardiella sexcordata Matile-Ferrero n.sp. (Kerriidae), sont décrits et illustrés. Les deux espèces sont des ravageurs d'une Myrtacée cultivée, #Myrciaria dubia, en Amazonie péruvienne. #Austrotachardiella trilobata (Mendes) n.comb. est transférée de #Tachardiella$ Cockerell. (Résumé d'auteur

Glycosidases in pear pollen tube development

During the in vitro germination of pear pollen, several hydrolases were released into the medium. They were apparently eluted from the pollen grain, since the activity was the same when germination was inhibited. These enzymes, once released, had no role in tube growth, since resuspension of pollen in fresh medium after 1.5 hr of incubation did not result in a change of the subsequent tube growth. Homogenates of the pollen suspension at different stages of development showed no significant changes in phosphatase, β-glucosidase, or β-galactosidase activity. However, patent β-glucosidase activity measured directly in suspensions of intact pollen did increase after germination in proportion to tube wall development. Nojirimycin, a specific inhibitor of glucosidases, reduced this β-glucosidase activity by 75% at 10−5M and significantly reduced growth rate at 10−4

Bodenfeuchtesensoren, eine brauchbare Alternative zu Tensiometern auf Baustellen?

Tensiometer spielen eine zentrale Rolle für den Bodenschutz auf Baustellen, sie sind aber in der Regel wartungsintensiv. Es stellt sich darum die Frage, ob nahezu wartungsfreie Matrixpotenzialsensoren Tensiometer teilweise oder ganz ersetzen könnten. Darum wurden an zwei Standorten Vergleichsmessungen von PlantCare-Sensoren und Tensiometern durchgeführt. Die Übereinstimmung der Werte von Tensiometern und PlantCare-Sensoren war in vielen Fällen gut, aber vor allem beim schwereren Boden von Fehraltorf reagierten in zwei Situationen nach kleineren Niederschlägen die Sensoren wegen hydraulischer Entkopplung teilweise nicht oder nicht vollständig auf die veränderten Bedingungen. In diesen Fällen wäre die Tragfähigkeit des Bodens massiv überschätzt worden. Nach den vorliegenden Vergleichsmessungen ist der Einsatz der Sensoren im aktuellen Entwicklungsstand für eine Anwendung im Bereich Bodenschutz limitiert auf leichte bis allenfalls mittelschwere Böden. Abstract: Matric potential sensors, a useful alternative to tensiometers on construction sites? Tensiometers play a key role for soil protection on construction sites, but they are usually very maintenance-intensive. This raises the question of whether almost maintenance-free matrix potential sensors can partially or completely replace tensiometers. Therefore, comparative measurements of PlantCare sensors and tensiometers were carried out at two sites. The correspondence between the values of tensiometers and PC-sensors was good in many cases, but especially in the finer textured soil of Fehraltorf, the sensors did sometimes after minor precipitations not reflect the changed conditions due to hydraulic decoupling. In these cases, the susceptibility to compaction of the soil would have been massively underestimated. According to the present comparative measurements, the use of the sensors in the current state of development is limited to an application in the field of soil protection on light to at most medium textured soils