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1
Bianchi, Stefano. "Dialogue with standard setters." FINANCIAL REPORTING, no. 2 (December 2019): 141–50. http://dx.doi.org/10.3280/fr2019-002006.
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The new accounting standard IFRS 16 Leases is the result of a long process of review of the criteria for recognizing and evaluating the lease on the financial statements. The need to promote a revision of the accounting criteria on leasing has been felt by many players of the financial system. IASB, FASB, EFRAG, financial institutions, auditors and preparers have supported a debate on leasing over the years, which has underlined the im-portance of representing and assessing the operating leases in the financial statements with criteria similar to the criteria utilised for the financial leasing in order to improve the quality and comparability of the financial information. The new standard IFRS 16 Leases will be effective for annual reporting periods begin-ning on or after 1 January 2019 and it will bring significant changes in accounting require-ments for lease accounting, primarily for lessees, replacing the existing suite of standards and interpretations on leases as per follows: - IAS 17 Leases (IAS 17) - IFRIC 4 Determining whether an Arrangement contains a Lease (IFRIC 4) - SIC 15 Operating Leases - Incentives (SIC 15) - SIC 27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease (SIC 27). The purpose of the following review is to analyse some of the main issues arising from the adoption of IFRS 16 Leases supported by the results of a recent effect analysis.
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Mitu, Ina, Adriana Tiron Tduor, and Szilveszter Fekete Pali-Pista. "Accounting for Leases: Differences between Romanian Regulations and IAS 17." Procedia Economics and Finance 15 (2014): 1310–15. http://dx.doi.org/10.1016/s2212-5671(14)00593-0.
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De Villiers, Rikus R., and Sanlie L. Middelberg. "Determining The Impact Of Capitalising Long-Term Operating Leases On The Financial Ratios Of The Top 40 JSE-Listed Companies." International Business & Economics Research Journal (IBER) 12, no. 6 (May 24, 2013): 655. http://dx.doi.org/10.19030/iber.v12i6.7871.
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Operating leases forma great part of companies financing structures in todays economicenvironment. Some accounting standard-setters and other users of financialstatements are of the opinion that the current standard on accounting foroperating leases, IAS 17, does not provide sufficient guidelines on the disclosureof a companys leasing activities. The current accounting standard on leasesprovides companies with the opportunity to classify lease contracts intodifferent classes which leads to off-balance-sheet financing. This problem iscurrently being addressed by the IASB as they are in the process of developingan improved standard on leases.The main focus ofthis paper is to determine the impact of the improved accounting standard onthe financial statements and the resulting financial ratios of theJSETop40 companies when operating leases are accounted for ason-balance-sheet debt. The differences between the current IAS 17 and theExposure draft (ED/2010/9) are identified and the comparison indicatessignificant differences between these two approaches on accounting foroperating lease activities.The focus of the IASBin developing this exposure draft was to provide the users of financialstatements with a universal picture of the leasing activities that the companyis engaged in. The findings include that this objective is achieved as usersare not left uninformed about any of the financing activities that stakeholdersare exposed to if indeed a company is engaged in operating lease activities.The study also revealed that the capitalising of long-term operating leaseswill have a significant effect on the key financial ratios that stakeholdersuse to interpret a companys financial performance.
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Bohušová, Hana. "Is Capitalization of Operating Lease Way to Increase of Comparability of Financial Statements Prepared in Accordance with IFRS and US GAAP?" Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 63, no. 2 (2015): 507–14. http://dx.doi.org/10.11118/actaun201563020507.
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The paper is concerned with an evaluation of possibilities of companies using operating lease and prepared financial statements under IFRS or US GAAP comparison. The data of non-financial companies listed on the Prague Stock Exchange and reporting information on operating lease in accordance with IAS 17 are used. The study presents the impact of operating lease capitalization on companies’ financial statements and financial analysis ratios. The results show a negative impact of operating lease capitalization on financial analysis ratios. The study was motivated by a common effort of the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) to develop the common standard for Lease reporting. In 2013, a joint exposure dra of standard (ED2013/6) Leases was published. Under the new standard, it is required to capitalize all lease agreements over one year. The distinction between operating leases and finance leases should not exist anymore. The study was carried out to demonstrate the potential impact resulting from the proposed adoption of the new accounting standard concerning mandatory capitalization of all lease contracts.
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Veverková, Alžběta. "IFRS 16 and its Impacts on Aviation Industry." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 67, no. 5 (2019): 1369–77. http://dx.doi.org/10.11118/actaun201967051369.
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Current differences between the accounting models for a financial and an operating lease and their critics from the users of the financial statement forced the IASB issued a new Leases Standard, IFRS 16, which supersedes IAS 17 Leases and its related interpretations in January 2106. IFRS 16 will eliminate dual accounting model for lessees and it is assumed to have significant business implications, especially from lessee’s point of view. The paper focuses on quantification of the impact of IFRS 16 on selected financial statement items and financial analysis ratios of fifteen European airlines. The research is also concerned with comparison of the article outputs with the previous cases studies. The paper confirmed that lease capitalization under IFRS 16 will have a material impact on the reported numbers in the balance sheet and income statement and result in significant changes to return and leverage ratios.
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Collins, Denton L., William R. Pasewark, and Mark E. Riley. "Financial Reporting Outcomes under Rules-Based and Principles-Based Accounting Standards." Accounting Horizons 26, no. 4 (July 1, 2012): 681–705. http://dx.doi.org/10.2308/acch-50266.
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SYNOPSIS: This archival study addresses whether the presence or absence of “bright lines” in a lease accounting standard influences the classification of leases as capital or operating. To the best of our knowledge, our study is the first archival research to address the association between lease classification decisions and the use of U.S. GAAP and IFRS lease accounting standards. We examine firms' lease classification decisions using 2007–2009 data from a matched sample of members of the Fortune Global 500 that report under U.S. GAAP and IFRS. Consistent with experimental work by Agoglia et al. (2011), we find strong evidence that U.S. GAAP firms using a lease standard containing bright-line guidance (i.e., ASC 840) are more likely to classify leases as operating than IFRS firms adhering to a lease accounting standard that lacks the bright lines of the U.S. standard (i.e., IAS 17). Also consistent with Agoglia et al. (2011), we find little evidence of increased dispersion accompanying financial reporting under IFRS. In fact, we find some evidence suggesting the use of IFRS may actually lead to lower dispersion in reporting outcomes.
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Maglio, Roberto, Valerio Rapone, and Andrea Rey. "Capitalisation of operating lease and its impact on firm’s financial ratios: Evidence from Italian listed companies." Corporate Ownership and Control 15, no. 3-1 (2018): 152–62. http://dx.doi.org/10.22495/cocv15i3c1p1.
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Lease accounting will never be the same again. The endorsement of IFRS 16 on November 2017 sets out new rules for the recognition and measurement of the lease. The new standard removes the lessee’s distinction between operating and financial lease and it will have a substantial impact for companies have previously kept a large proportion of their financing off balance sheets. Under IAS 17 companies have exploited a financial accounting loophole by structuring lease transactions as operating leases, favouring opportunistic behaviours by managers and distorting the investors’ perception of the disclosure. IFRS 16 removes the so-called bright lines companies used to avoid capitalisation of leases and turns any attempt to hide lease liabilities off the balance sheet into a futile exercise to improve transparency of information. The purpose of this research is to analyse the potential impact of the new accounting rules on key financial ratios of Italian listed companies using a refined constructive capitalisation method. The results of the study show that the reflection of the operating leases on the balance sheet shall cause a significant increase in the assets and liabilities and for this reason, there shall be a significant effect on the main debt, liquidity and profitability ratios.
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Bellandi, Francesco. "Aircraft Wet Leases: Accounting Dissonance with Competitive Strategy and Travelers’ Perspectives." International Journal of Business and Management 13, no. 11 (October 12, 2018): 214. http://dx.doi.org/10.5539/ijbm.v13n11p214.
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Under IFRS 16 and Topic 842 a lessee’s right to control the use an aircraft in a wet lease is an asset. On the other hand, contract analysis sees a wet lease as an opportunistic, external, temporary, competitive tool for flight flexibility and tactic cost advantage. Finally, travelers may be worried of safety and service quality or disruption in a wet lease, as the flight is not operated by their airline. This article addresses the accounting for aircraft wet leases as an exemplar case of a lease with substantial services, to discover that there is dissonance between the economic views behind accounting, business model and competitive strategy, and user service perspective.
After a thorough analysis of IFRS 16 and Topic 842 applied to wet leases for the first time in a public study, a review of disclosures in financial statements of 59 sampled airlines confirms a clear contrast between the competitive analysis, traveler’s perspective and the accounting view. Such a dystonia is supposed to reflect the view of investors and creditors, which the IASB’s and FASB’s Conceptual Frameworks denote as primary users of financial statements, as opposed to other members of the public, including customers. This results in a failure to give enough space to the indirect effects of such alternative views on customers’ demand and revenue, hence company’s prospects for future net cash inflows, which according to the Conceptual Framework is the main driver of investors and creditors decision making.
Highlights
Contract analysis is provided on wet leases as a business model competitive tool.
Analysis under IFRS 16 and Topic 842 and IAS 17/IFRIC 4 and Topic 840 is provided.
Above views are compared with travelers’ concerns about safety and service quality.
Airline financial statements disclosures on these three views are analyzed.
Views are traced to primary versus other users’ conflict in the Conceptual Framework.
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ROHOZNYI, Serhii. "International regulation practice of accounting of lease (rental) operations: comparative aspect." Naukovi pratsi NDFI 2020, no. 3 (December 4, 2020): 95–108. http://dx.doi.org/10.33763/npndfi2020.03.095.
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Lease is a convenient tool of financing for lessees and popular object for investing for the lessors. Also lease operations are the objects of national and international regulation. The purpose of the article is to analyze the globally applicable international regulations of lease transactions in terms of their accounting. The main features of their implementation in the world in general and in Ukraine in particular is also an important direction. The basis of this study is the dialectical method of scientific cognition and the systematic approach. Using analysis and synthesis, the features of normative legal lease regulation and its main elements were determined. Grouping and comparison method allowed to study in detail old and new approaches of international financial reporting standards (IFRS) regarding lease. Information modeling and tabular methods were the basis for the forming of results and visual presentation of the generalizations and conclusions. The importance of IFRS in the context of global harmonization of accounting approaches in the world are explored in the article. The feasibility of introducing a new rental standard from January 1, 2019 is implemented. The key differences between IAS 17 and IFRS 16 in terms of terminology and classifications are identified. A comparative characteristic of accounting models underlying IAS 17 and IFRS 16 is conducted. Peculiarities of introducing a new category “right-of-use asset” into the balance sheet and options for its reflection on accounting accounts are investigated. IFRS for SME in terms of lease transactions is analyzed and its similarity in all key aspects to IAS 17 is revealed. Due to the complexity of leasing operations, the relevance of specialized clarifications and consultations is considered. The sphere of scientific interests of foreign scientists in the accounting for lease operations is analyzed.
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Fugi, Cristina Gomes Quevedo, André Luiz Lourenção, and José Roberto Postali Parra. "Biology of Anticarsia gemmatalis on soybean genotypes with different degrees of resistance to insects." Scientia Agricola 62, no. 1 (January 2005): 31–35. http://dx.doi.org/10.1590/s0103-90162005000100006.
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A knowledge of the mechanisms of resistance present in genetic materials should help breeding programs in developing cultivars resistant to insects. The biology of Anticarsia gemmatalis Hübner (Lepidoptera: Noctuidae) was studied on leaves of four soybean genotypes with different degrees of resistance to insects. The genotypes evaluated were cultivars IAC 17 and IAC 24, resistant to defoliators and stink bugs, line PI 229358, a source of multiple resistance to insects and used as parent in various lines selected for resistance to A. gemmatalis, and 'IAC PL-1', the susceptible control. The experiments were carried out in the laboratory, under controlled conditions of temperature (25 ± 2ºC), relative humidity (60 ± 10%) and photoperiod (14h). First instar larvae were placed in Petri dishes and fed leaves of each genotype, detached from plants at the R1 and R2 stages (beginning and full bloom). Later on, insect couples were maintained in 25 PVC cages to evaluate parameters of the adult stage. 'IAC 17' and 'IAC 24' promoted low viability of the larval, pupal, and egg stages, causing adult deformation and a reduction of the number of eggs per female. PI 229358 prolonged the immature stage and reduced pupal weight, egg viability, and adult longevity. Considering all tests, 'IAC 17' and 'IAC 24' were characterized as having antibiosis-type resistance, and 'IAC PL-1' demonstrated to be a genotype suitable for insect development.
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., Fitriani. "The Differences Of Ijarah Financing and Conventional Lease On Islamic Law and Accounting Perspectives." IQTISHADUNA 8, no. 2 (December 1, 2018): 139–48. http://dx.doi.org/10.20414/iqtishaduna.v8i2.689.
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The main objective of this study is to explore the nature of accounting for Ijarahfinancing and its differences with conventional lease financing from the Islamic law and accounting perspectives.The study makes a comparison between the International Accounting Standard on leasing (IAS 17); the accounting standard for Ijarah (FAS 8) as developed by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI); and Statement of Financial Accounting Standards (Pernyataan Standar Akuntansi Keuangan/PSAK 107). The study found that there are major differences as to the nature of leasing and Ijarah, and as a result accounting principles that have driven all the three standards as well as accounting techniques developed for leasing and Ijarah are significantly different.
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Gupta, Namrata. "Differences in accounting treatment of Ijarah: a case study of UAE Islamic banks." International Journal of Islamic and Middle Eastern Finance and Management 8, no. 3 (August 17, 2015): 369–79. http://dx.doi.org/10.1108/imefm-01-2015-0009.
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Purpose – This paper aims to discuss the accounting treatment of one of the most popular instruments of financing in Islamic banks, which is Islamic leasing or Ijarah. This research undertakes an empirical investigation of the accounting practices of Ijarah followed by UAE’s Islamic banks. The main objective of this paper is to compare the accounting practices followed by UAE Islamic banks and accounting practices recommended by Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) for the accounting treatment of Ijarah. Design/methodology/approach – This study also aims to examine the justification and explanation behind this practice and clarify the accounting treatment of Ijarah as defined in the regulatory framework and standards. Findings – The author has found that the accounting treatment of Ijarah practiced by four UAE Islamic banks, it is clear that all of them are following IAS-17 and not FAS-8 of AAOIFI. The main difference is: FAS-8 issued by AAOIFI suggests that the accounting treatment for both Ijarah and Ijarah Muntahia Bittamleek be similar to operating lease transactions with certain exceptions. On the other hand, these Islamic banks are accounting for Ijarah as a financing transaction, just like finance lease – in accordance with IAS-17. Research limitations/implications – Taking out the right information from banks officials regarding Ijarah was a big hassle. Practical implications – After considering the above-mentioned points, according to the researcher, Western accounting standards are not appropriate to be applied in Islamic financial institution because of their different nature and treatment of financial instruments. Therefore, Islamic banks and other Islamic finance professionals should consider making the standards of AAOIFI mandatory, and they should stick to these standards for information disclosure, building investors’ confidence, monitoring and surveillance. These standards would also ensure the integration of Islamic financial markets with international markets. Social implications – This study also aims to examine the justification and explanation behind this practice of bankers when the researcher approached these four banks, their officials mentioned that Ijarah contracts are similar to conventional form of financing, and it does not involve the central tenet of Islamic capitalism, i.e. to share risk and profit; therefore, they are justified and convinced to adopt IAS-17 in accounting for Ijarah transactions. Originality/value – It is an original case study based on secondary research data.
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Matos Neto, Fausto da Costa, José Cola Zanuncio, Marcelo Coutinho Picanço, and Ivan Cruz. "Reproductive characteristics of the predator Podisus nigrispinus fed with an insect resistant soybean variety." Pesquisa Agropecuária Brasileira 37, no. 7 (July 2002): 917–24. http://dx.doi.org/10.1590/s0100-204x2002000700004.
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The objective of this research was to evaluate the effect of the insect resistant soybean genotype IAC 17 on reproductive characteristics of Podisus nigrispinus (Dallas) (Heteroptera: Pentatomidae) females compared to the soybean insect susceptible genotype UFV 16. Treatments were: T1) females of P. nigrispinus fed on plants of the UFV 16 and Anticarsia gemmatalis Hübner (Lepidoptera: Noctuidae) caterpillars reared on leaves of this variety; T2) females of P. nigrispinus fed on plants of the IAC 17 and A. gemmatalis caterpillars reared on leaves of this variety. Longevity of females, pre-oviposition, oviposition and pos-oviposition periods, number of eggs and egg masses/female, egg weight, interval between egg mass laying, number of eggs/egg mass, percentage of nymphs, number of nymphs/female and total number of prey killed/female of P. nigrispinus were evaluated. Most of the characteristics evaluated showed similar results between treatments, but the oviposition period was longer for females reared on the resistant genotype than on the susceptible one and the percentage of total females that laid eggs was lower on the IAC 17. Also, the resistant genotype caused higher mortality of P. nigrispinus females at the beginning of its adult stage and egg production by females of this predator was better spread along its adult stage with this resistant genotype. On the other hand, results suggest no effect of the resistant genotype on the offspring of this predator.
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Lisboa, Lucas Aparecido Manzani, Matheus Luís Oliveira Cunha, Fernando Takayuki Nakayama, Paulo Alexandre Monteiro de Figueiredo, Ronaldo da Silva Viana, Sérgio Bispo Ramos, and Samuel Ferrari. "MORPHOPHYSIOLOGICAL CHARACTERISTICS OF ARABIC COFFEE." Nativa 9, no. 1 (February 10, 2021): 36–43. http://dx.doi.org/10.31413/nativa.v9i1.11066.
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The understanding of the behavior of each cultivar under adverse climatic conditions is important in the choice of plants that best fit the region to be inserted. Due to the large number of cultivars available on the market it makes it difficult for producers to choose which material to plant. In view of the above, this study aimed to know the morphophysiological characteristics of coffee. The experimental design was in randomized blocks with 10 treatments, that is, arabic coffee varieties: Catuai IAC62; Catuai IAC99; Ouro IAC4397; Tupi RN IAC1669-13; Obatã IAC1669-20; Mundo Novo IAC379-24; Mundo Novo IAC 388-17-2; Mundo Novo SH3 Faz São José; Bourbon IACJ15 and Icatu IAC 2944-11 and with four replications totaling 40 plots, where each plot was composed of seven plants. The Mundo Novo IAC 388-17-2 coffee variety shows higher yield in the seventh year of cultivation. Variety of Bourbon IACJ15 coffee presented water use efficiency (EUW) which did not reflect in higher productivity. The Catuai V IAC99 arabica coffee variety stood out in the internal morphology of the leaves. The thickness of the adaxial and abaxial epidermis (TADE and TABE) and the CO2 assimilation rate (A) showed negative correlations with the productivity of processed coffee bags. Keywords: Coffea arabica; plant morphology; plant physiology; varieties.
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Coelho, M., A. F. Godoy, Y. A. Baptista, J. P. F. Bentivenha, A. L. Lourenção, E. L. L. Baldin, and A. L. Catchot. "Assessing Soybean Genotypes for Resistance to Helicoverpa armigera (Lepidoptera: Noctuidae)." Journal of Economic Entomology 113, no. 1 (October 16, 2019): 471–81. http://dx.doi.org/10.1093/jee/toz269.
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Abstract Helicoverpa armigera (Hübner) (Lepidoptera: Noctuidae) is an important pest capable of colonizing several species of cultivated plants, including soybean [Glycine max (L.) Merrill]. The primary management strategy for this insect is chemical control and adoption of Bt plants. However, alternative environmentally friendly strategies should be investigated and adopted as available for sustainable management of this insect pest. One potential underutilized method for insect control is plant resistance. The objective of this study was to categorize resistance (antixenosis and antibiosis) of 22 soybean genotypes on H. armigera in a laboratory setting. A preliminary experiment was conducted using soybean leaves and pods to determine the most promising genotypes for resistance. For each selected genotype, we collected biological parameters, leaf intake, and performed confinement tests. The genotypes PI 227687, PI 274453, PI 274454, PI 229358, PI 171451, ‘IAC 17’, and ‘IAC 19’ expressed resistance against H. armigera. Each genotype lowered larval survivorship. The genotypes PI 229358, PI 227687, PI 274453, and PI 274454 expressed resistance by prolonging larval development and reducing fifth-instar larvae weight. ‘IAC 19’ reduced leaf consumption and lowered the weight of fifth-instar larvae. Antixenosis was found in genotypes PI 227687, PI 274454, and ‘IAC 19’. These genotypes might be used in breeding programs focusing on soybean resistance to lepidopterans.
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Qin, Ya-Long, Xiao-Chun Shu, Wei-Bing Zhuang, Feng Peng, and Zhong Wang. "High Efficiency Callus Induction and Regeneration of Solanum torvum Plants." HortScience 52, no. 12 (December 2017): 1755–58. http://dx.doi.org/10.21273/hortsci12232-17.
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Callus induction and plant regeneration play a key role in transgenic technology. Although much progress has been made with respect to eggplant, this type of research is insufficiently developed in Solanum torvum (a wild relative of eggplant), which contains a large number of resistance genes. Here, a high-efficiency regeneration system of S. torvum was established. Stem segments and leaves were cultured on Murashige and Skoog (MS) medium supplemented with 0.5–3.0 mg·L−1 6-benzyladenine (6-BA) and 0.1–0.6 mg·L−1 α-naphthaleneacetic acid (NAA). The highest callus induction ratio (100%) was produced on MS + 1.0 mg·L−1 6-BA + 0.5 mg·L−1 NAA. The combination of 0.5 mg·L−1 BA and 1.0 mg·L−1 2,4-dichlorophenoxyacetic acid in MS medium (double microelement) was the best for plant regeneration. Well-developed shoots rooted on half-strength MS medium supplemented with 0.1 mg·L−1 indole-3-acetic acid (IAA). These results will be helpful for functional verification of resistance genes from S. torvum and may be useful to those working in the field of eggplant breeding.
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Guo, Liping, Jianzhou Gao, Jaime A. Teixeira da Silva, and Xiaonan Yu. "Bioinformatics analysis of the auxin response factor gene family in Prunus persica." Canadian Journal of Plant Science 99, no. 2 (April 1, 2019): 232–42. http://dx.doi.org/10.1139/cjps-2018-0156.
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Auxin plays an important role in various aspects of plant growth and development. Auxin response factors (ARFs) are plant-specific transcription factors that regulate the expression of auxin-responsive genes by binding with auxin response elements (AuxinREs) in the promoter region of such genes. In this study, a genome-wide analysis of the ARF genes in Prunus persica was carried out using the latest updated genomics data of this plant. A total of 17 ARF genes were identified and were named PpARF1 to PpARF17. A comprehensive overview of these PpARFs was undertaken, including a phylogenetic analysis and analysis of gene structures, conserved motifs and domains, chromosome location, cis-elements in the promoter region, and gene expression patterns. The 17 PpARF genes were distributed over eight chromosomes. All identified PpARF proteins had an ARF domain and a typical B3-DNA-binding domain that consisted of two α-helixes and seven β-sheets. Some of the PpARF proteins also had an Aux/IAA domain. Phylogenetic analysis categorized PpARF proteins into four groups. PpARF genes had many elements related to stress responses in the promotor region and showed distinct expression levels in leaves and roots. The present study provides basic information about the ARF gene family in Prunus persica and enables further verification of candidate genes related to plant growth.
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Hurtgen, Brady J., Chiung-Yu Hung, Gary R. Ostroff, Stuart M. Levitz, and Garry T. Cole. "Construction and Evaluation of a Novel Recombinant T Cell Epitope-Based Vaccine against Coccidioidomycosis." Infection and Immunity 80, no. 11 (September 4, 2012): 3960–74. http://dx.doi.org/10.1128/iai.00566-12.
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ABSTRACTClinical and animal studies of coccidioidomycosis have demonstrated that activated CD4+T lymphocytes are essential for protection against this fungal respiratory disease. We previously reported a vaccine againstCoccidioidesinfection which contained three recombinant CD4+T cell-reactive proteins and induced a robust, protective immune response in mice. Due to the anticipated high cost of production and clinical assessment of this multivalent vaccine, we generated a single protein which contained immunodominant T cell epitopes of the three polypeptides. Epitopes were initially identified by computational prediction of their ability to bind promiscuously to human major histocompatibility complex class II (MHC II) molecules. Cellular immunoassays confirmed the immunogenicity of the synthesized epitope peptides, whilein vitrobinding assays revealed a range of peptide affinity for MHC II. A DNA construct was synthesized for bacterial expression of a recombinant protein vaccine which contained five epitopes with the highest affinity for human MHC II, each fused with leader and spacer peptides proposed to optimize epitope processing and presentation to T cell receptors. Recall assays of immune T lymphocytes obtained from human MHC II-expressing HLA-DR4 transgenic mice confirmed that 4 of the 5 epitope peptides were processed. Mice immunized with the epitope-based vaccine admixed with a synthetic oligodeoxynucleotide adjuvant or loaded into yeast glucan particles and then challenged intranasally withCoccidioidesshowed early lung infiltration of activated T helper-1 (Th1), Th2, and Th17 cells, elevated gamma interferon (IFN-γ) and interleukin (IL)-17 production, significant reduction of fungal burden, and prolongation of survival compared to nonvaccinated mice. This is the first report of an epitope-based vaccine against coccidioidomycosis.
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S., Firoz, B. N. S. Murthy, M. L. N. Reddy, K. K. Upreti, J. Satisha, R. H. Laxman, B. Srinivasulu, and Syam Sundar Reddy. "Effect of different chemical and seasons on gas exchange parameters, phytohormones, and chlorophyll content in tissue culture plants of Pomegranate (Punica granatum L.) cv. Bhagwa." Environment Conservation Journal 22, no. 1&2 (June 4, 2021): 127–35. http://dx.doi.org/10.36953/ecj.2021.221217.
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Little is known about rate of photosynthesis, transpiration, stomatal conductance, intrinsic water use efficiency, endogenous phytohormones (Gibberellic acid and Indole acetic acid) concomitant with leaf chlorophyll content during flowering and fruiting stages in pomegranate. As a result, a study was conducted to determine the function of various chemicals, such as Nitrobenzene (NB) at 1.0, 1.5, and 2.0 ml plant-1, Cycocel (CCC) at 500, 1000, and 1500 ppm plant-1, Uracil 25 and 50 ppm plant-1, CCC1000 ppm + Uracil 25 ppm plant-1, CCC 1500 ppm + Uracil 50 ppm plant-1, along with control at ICAR - Indian Institute of Horticultural Research (IIHR), Bengaluru, during the flowering and fruit set stages during two seasons, namely ambe bahar (January–February 2016) and hastha bahar (September–October 2016-17). Applications of Uracil 50 ppm plant-1, Uracil 25 ppm plant-1 and nitrobenzene 1.5 ml plant-1 at flowering stage resulted in highest rate of photosynthesis (16.48 µmol m-2 s-1), transpiration (7.69 mmol m-2 s-1) and stomatal conductance (0.44 mol m-2 s-1). Foliar spray of Nitrobenzene 1.5 ml plant-1, cycocel 1000 ppm plant-1 + Uracil 25 ppm plant-1 in conjunction with application of nitrobenzene 1.0 ml plant-1 registered highest rate of photosynthesis (12.55 µmol m-2 s-1), transpiration (6.19 mmol m-2 s-1) and stomatal conductance (0.19 mol m-2 s-1) at fruit set stage. Application of Uracil 50 ppm plant-1 resulted in higher levels of endogenous IAA content (394.3 ng g-1 FW and 885.3 ng g-1 FW), lower levels of GA3 content (110.7 ng g-1 FW and 144.0 ng g-1 FW), and highest total chlorophyll content (3.14 mg g-1 and 1.99 mg g-1) in the leaves at both flowering and fruit set stages. With application of cycocel 1500 ppm plant-1 at flowering and fruit set stages, highest photosynthetic rate (17.67 µmol m-2 s-1 and 15.71 µmol m-2 s-1), transpiration rate (7.68 mmol m-2 s-1 and 6.13 mmol m-2 s-1) and higher levels of endogenous IAA (946.7 ng g-1 FW and 633.0 ng g-1 FW) were registered respectively. Following application of cycocel 1500 ppm plant-1 and 500 ppm plant?1 at both flowering and fruit set stages, lower endogenous GA3 (163.3 ng g-1 FW and 276.0 ng g-1 FW) were observed. At flowering stage, cycocel 1000 ppm plant-1 + Uracil 25 ppm plant-1 recorded the highest total chlorophyll content (2.35 mg g-1). During flowering period, cycocel 1500 ppm plant-1 application resulted in the highest stomatal conductance (0.57 mol m-2 s-1). Application of cycocel 1500 ppm plant-1 + Uracil 50 ppm plant-1 resulted in the highest stomatal conductance (0.38 mol m-2 s-1) at fruit set stage.
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Malimon, Liudmyla, and Alla Pashkina. "Psychosemantic Analysis of the Concept of Manager’s Competence." East European Journal of Psycholinguistics 6, no. 2 (December 27, 2019): 58–67. http://dx.doi.org/10.29038/eejpl.2019.6.2.mal.
Full textAbstract:
The article deals with the psychosemantic reconstruction of the concept of manager’s competence. The study is based on free word association test (WAT) held with the managers of public administration (n=38) from Volyn Oblast (Ukraine) and master candidates of the public administration program (n=38) who studied at Eastern European National University in Lutsk (Ukraine). Nuclear zones, single frequency responses, and associative field structure of the investigated concept in the two samples were analyzed. The most frequent nuclear associations confirmed the lexicographic meaning of the concept “competence” and revealed that the leader’s expertise is closely related to their professional knowledge and skills. Next, factor analysis of data obtained from the Semantic Differential (SD) test established common and distinctive features of the semantic field structure of the concept of manager’s competence. The research results showed that the managers from the sample emphasized the importance of experience and effectiveness, the development of their professionally relevant job skills and ability to influence their subordinates. By contrast, master candidates, along with experience and job skills, indicated a set of characteristics that demonstrate the need for a general intellectual level of the managers, their moral and ethical personality traits, and their ability to maintain effective interpersonal interaction.
References
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References (translated and transliterated)
Bolotina, Ie. V. (2017). Kompetentnisnyi pidkhid v derzhavnomu upravlinni: stanovlennia ta evoliutsiia. [Competence-Based Approach in State Administration: Establishment and Evolution.] Ekonomichnyi Visnyk Donbasu, № 3(49), 138-145.
Drobot, O. V. (2014). Psykhosemantyka upravlins’koii svidomosti kerivnyka [Psychosemantics of the Managerial Consciousness of the Leader]. Donetsk: Skhidnyi Vydavnychyi Dim.
Zhminka, S. P. (2013). Zarubizhnyi dosvid vprovadzhennia kompetentnisnoho pidhodu v derzhavne upravlinnia [Foreign experience of competence-based approach implementation into state administration]. Efectyvnist’ Derzhavnoho Upravlinnia, 37, 451-458.
Kukulia, A. (2012). Pryntsypy profesionalizmu derzhavnykh sluzhbovtsiv ta profili profesiinoii kompetentnosti posad derzhavnoii sluzhby [principles of civil servants professionalism and civil service positions professional competence profiles]. Visnyk Derzhavnoyi Sluzhby Ukrainy, 3, 11-17.
Lyndiuk, O. (2015). Profili profesiinoii kompetentnosti derzhavnykh sluzhbovtsiv iak skladova modernisatsii derzhavnoii sluzhby [Civil servants professional competence profiles as a component of civil service modernization]. Derzhavne Upravlinnia ta Mistseve Samovriaduvannia, 4(27), 187-199.
Lozova, O. M. (2007). Psykhosemantyka Etnichnoii Svidomosti [Psychosemantics of Ethnic Consciousness]. Kyiv: Osvita Ukraїny.
Petrenko, V. (2005). Osnovy Psikhosemantiki [Foundations of Psychosemantics]. S.-Petrsburg: Piter.
Dictionaries (translated and transliterated)
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Stevenson, A. (Ed.). (2010). Oxford Dictionary of English. Oxford University Press, USA.
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Kunkel, Tessa. "Ambiguities in Accounting and their Impact on Regulatory Arbitrage: A Study on the Anchoring of the Rights and Obligations Approach in the IASB’s Conceptual Framework." Accounting, Economics, and Law: A Convivium, September 29, 2020. http://dx.doi.org/10.1515/ael-2019-0049.
Full textAbstract:
AbstractThe revision of the asset and liability definitions is at the core of the International Accounting Standards Board’s (IASB) efforts to reflect more truthfully the economic substance of the underlying business transactions. In the IASB’s revised Conceptual Framework (CF) from 2018, the board redefined assets and liabilities in terms of rights and obligations, thereby explicitly abstaining from a notion of indivisible balance sheet items. This alteration lays the conceptual foundation for carving out pieces of an item in accounting standards, enabling the removal of arbitrary bright line tests, and, eventually seeks to tackle regulatory arbitrage. Drawing upon 18 expert interviews as well as a document analysis, this study sheds light on the process that led to the anchoring of the rights and obligations model in the IASB’s CF. Using literature on ambiguities in accounting as a theoretical frame, this study goes on to show that removing ambiguities in the asset and liability definitions creates new ambiguities and additional discretionary leeway in turn. The paper argues that the perpetual cycle of ambiguity reduction and creation in accounting (Davie, 2000) also includes ambiguity shifting between the conceptual basis of financial reporting and accounting standards. By comparing the previous International Accounting Standard (IAS) 17: Leases, which followed a physicalist, ownership-based notion of assets, with the revised International Financial Reporting Standard (IFRS) 16, the paper demonstrates that the explicit anchoring of the rights and obligations approach does not fully solve the issue of regulatory arbitrage. Instead it shifts the playing field for structuring activities from the evasion of precise rules to the bending of interpretations.
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Abranches, Jorge Luiz, Rogério Peres Soratto, Marcos José Perdoná, and Renan José Parecido. "Arabica coffee response to rates of coated and conventional urea in sandy soil." Pesquisa Agropecuária Brasileira 54 (2019). http://dx.doi.org/10.1590/s1678-3921.pab2019.v54.00767.
Full textAbstract:
Abstract: The objective of this work was to evaluate the growth, relative chlorophyll index and nitrogen concentrations in leaves, and the grain yield of arabica coffee (Coffea arabica) fertilized with rates of N as coated and conventional urea, in a sandy soil under rainfed conditions. The experiment was carried out over three crop years, using 'Mundo Novo IAC 388-17-1' coffee, in a randomized complete block design, in a 3×2+1 factorial arrangement, with three treatments with 150, 300, and 600 kg ha-1 N, as coated and conventional urea, and a control without N, with six replicates. Nitrogen increased stem diameter, plant height, N concentrations and relative chlorophyll index in the leaves, as well as grain yield. Over the three crop years, the highest N rate provided the greatest grain yield. Coated urea has no advantage over the conventional one, in supplying N to arabica coffee crop, in sandy soil under rainfed conditions.
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Johnson, Raymond M., Hong Yu, Norma Olivares Strank, Karuna Karunakaran, Ying Zhu, and Robert C. Brunham. "B Cell Presentation of Chlamydia Antigen Selects Out Protective CD4γ13 T Cells: Implications for Genital Tract Tissue-Resident Memory Lymphocyte Clusters." Infection and Immunity 86, no. 2 (November 20, 2017). http://dx.doi.org/10.1128/iai.00614-17.
Full textAbstract:
ABSTRACTSurveillance and defense of the enormous mucosal interface with the nonsterile world are critical to protecting the host from a wide range of pathogens.Chlamydia trachomatisis an intracellular bacterial pathogen that replicates almost exclusively in the epithelium of the reproductive tract. The fallopian tubes and vagina are poorly suited to surveillance and defense, with limited immune infrastructure positioned near the epithelium. However, a dynamic process during clearing primary infections leaves behind new lymphoid clusters immediately beneath the epithelium. These memory lymphocyte clusters (MLCs) harboring tissue-resident memory (Trm) T cells are presumed to play an important role in protection from subsequent infections. Histologically, humanChlamydiaMLCs have prominent B cell populations. We investigated the status of genital tract B cells duringC. muridaruminfections and the nature of T cells recovered from immune mice using immune B cells as antigen-presenting cells (APCs). These studies revealed a genital tract plasma B cell population and a novel genital tract CD4 T cell subset producing both gamma interferon (IFN-γ) and interleukin-13 (IL-13). A panel of CD4 T cell clones and microarray analysis showed that the molecular fingerprint of CD4γ13 T cells includes a Trm-like transcriptome. Adoptive transfer of aChlamydia-specific CD4γ13 T cell clone completely prevented oviduct immunopathology without accelerating bacterial clearance. Existence of a CD4γ13 T cell subset provides a plausible explanation for the observation that human peripheral blood mononuclear cell (PBMC)Chlamydia-specific IFN-γ and IL-13 responses predict resistance to reinfection.