An historical analysis and comparison of the military retirement system and the federal employee retirement system

The most significant change to private sector as well as civil service employee retirement systems over the past 15 years has been the transition from defined benefit to defined contribution retirement plans. This trend has shifted a significant portion of the risk involved in funding retirement from corporations and the federal government to employees. This thesis examines the military retirement system and the Civil Service Retirement System/Federal Employee Retirement System, from their introduction to present day, addressing the reasons for major changes during their evolution. Government studies, private studies, periodicals and Internet resources were consulted to identify significant developments and legislation affecting the military retirement system and Federal Employee Retirement System (FERS). While the retirement system for federal employees has transitioned from a strict defined benefit system to a system with a defined contribution element, the military retirement system has not yet incorporated a defined contribution component. The trend of persistent legislative attention towards the military retirement system implies that the 1980 and 1986 reductions didn't cut deep enough and future reductions are possible. The success of FERS suggests that the application of a defined contribution element to the current military retirement system is very likely in the futurehttp://www.archive.org/details/historicalanalys00bretLieutenant Commander, United States NavyApproved for public release; distribution is unlimited

Tpc1 is an important Zn(II)(2)Cys(6) transcriptional regulator required for polarized growth and virulence in the rice blast fungus

The establishment of polarity is a critical process in pathogenic fungi, mediating infection-related morphogenesis and host tissue invasion. Here, we report the identification of TPC1 (Transcription factor for Polarity Control 1), which regulates invasive polarized growth in the rice blast fungus Magnaporthe oryzae. TPC1 encodes a putative transcription factor of the fungal Zn(II)(2)Cys(6) family, exclusive to filamentous fungi. Tpc1-deficient mutants show severe defects in conidiogenesis, infection-associated autophagy, glycogen and lipid metabolism, and plant tissue colonisation. By tracking actin-binding proteins, septin-5 and autophagosome components, we show that Tpc1 regulates cytoskeletal dynamics and infection-associated autophagy during appressorium-mediated plant penetration. We found that Tpc1 interacts with Mst12 and modulates its DNA-binding activity, while Tpc1 nuclear localisation also depends on the MAP kinase Pmk1, consistent with the involvement of Tpc1 in this signalling pathway, which is critical for appressorium development. Importantly, Tpc1 directly regulates NOXD expression, the p22(phox) subunit of the fungal NADPH oxidase complex via an interaction with Mst12. Tpc1 therefore controls spatial and temporal regulation of cortical F-actin through regulation of the NADPH oxidase complex during appressorium re-polarisation. Consequently, Tpc1 is a core developmental regulator in filamentous fungi, linking the regulated synthesis of reactive oxygen species and the Pmk1 pathway, with polarity control during host invasion

Environmental factors and product adaptation in Middle Eastern markets : the experience of Australian companies

This paper examines the impact that environmental factors have on the decision of Australian companies to adapt products for Middle Eastern markets. It&nbsp; concludes that of all product aspects, labeling requires the greatest amount of adaptation and that socio-cultural factors have the greatest influence on overall product adaptation. Furthermore, environmental factors impact on product&nbsp;&nbsp; adaptation in different ways, reflected in the adaptation of different aspects of the overall product.<br /