Toimimattomien osakeyhtiöiden hallinnollisen taakan keventäminen

Tämän Pro Gradu -tutkimuksen tarkoituksena oli selvittää, miten liiketoimintansa keskeyttäneen tai lopettaneen osakeyhtiön velvollisuutta tehdä vuosittainen tilinpäätös ja veroilmoitus voitaisiin keventää. Tutkimusongelmaa lähdettiin selvittämään yritysten hallinnollisen taakan tutkimisella erityisesti pienyritysten näkökulmasta. Tämän lisäksi tutkittiin, millaisia mahdollisuuksia nykyinen lainsäädäntö antaa liiketoiminnan lopettamiselle tai keskeyttämiselle sekä millaisia väärinkäytön mahdollisuuksia toimimattomien yhtiöiden ylläpitoon liittyy. Näiden seikkojen perusteella tutkimuksen empiirisessä osassa kehitettiin teoreettinen toimimattomuusajan malli, jonka tarkoituksena on alentaa toimimattomien yritysten hallinnollista taakkaa nykyistä lainsäädäntöä tehokkaammin poistamalla vuosittaisen tilinpäätöksen laatimisvelvollisuus kokonaan toimimattomilta yhtiöiltä. Tutkimustuloksista kävi ilmi, että mallin käytöstä saatavat hallinnollisen kustannusten säästöt kasvavat, mitä pidemmän aikaa yritys käyttää mallia.

Frugivory on Margaritaria nobilis L.f. (Euphorbiaceae): poor investment and mimetism

Dehiscent fruits of Euphorbiaceae usually have two stages of seed dispersal, autochory followed by myrmecochory. Two stages of Margaritaria nobilis seed dispersal were described, the first stage autochoric followed by ornithocoric. Their dehiscent fruits are green and after they detached from the tree crown and fall on the ground, they open and expose blue metallic cocas. We studied the seed dispersal system of Margaritaria nobilis in a semi-deciduous forest in Brazil. In 80 h of focal observations, we recorded only 12 visits of frugivores, however the thrush Turdus leucomelas was the only frugivore that swallowed the fruits on the tree crown. Pitylus fuliginosus (Fringilidae) and Pionus maximiliani (Psittacidae) were mainly pulp eaters, dropping the seeds below the tree. On the forest floor, after fruits dehiscence, jays (Cyanocorax chrysops), guans (Penelope superciliaris), doves (Geotrygon montana) and collared-peccaries (Pecari tajacu) were observed eating the blue diaspores of M. nobilis. Experiments in captivity showed that scaly-headed parrots (Pionus maximiliani), toco toucans (Ramphastos toco), jays (Cyanochorax chrysops), and guans (Penelope superciliaris) consumed the fruits and did not prey on the seeds before consumption. The seeds collected from the feces did not germinate in spite of the high viability. The two stages of seed dispersal in M. nobilis resembles the dispersal strategies of some mimetic species. However M. nobilis seeds are associated with an endocarp, it showed low investment in nutrients, and consistent with this hypothesis, M. nobilis shared important characteristics with mimetic fruits, such as bright color display, long seed dormancy and protection by secondary compounds.

Synthesis of fructans by fructosyltransferase from the tuberous roots of Viguiera discolor (Asteraceae)

Sucrose:sucrose fructosyltransferase (SST) and fructan:fructan fructosyl-transferase (FFT) activities from crude extracts of tuberous roots of Viguiera discolor growing in a preserved area of cerrado were analyzed in 1995-1996. SST activity was characterized by the synthesis of 1-kestose from sucrose and FFT activity by the production of nystose from 1-kestose. The highest fructan-synthesizing activity was observed during early dormancy (autumn), when both (SST and FFT) activities were high. The increase in synthetic activity seemed to start during the fruiting phase in the summer, when SST activity was higher than in spring. During winter and at the beginning of sprouting, both activities declined. The in vitro synthesis of high molecular mass fructans from sucrose by enzymatic preparations from tuberous roots collected in summer showed that long incubations of up to 288 h produced consistently longer polymers which resembled those found in vivo with respect to chromatographic profiles.

Identification of Albizia lebbeck seed coat chitin-binding vicilins (7S globulins) with high toxicity to the larvae of the bruchid Callosobruchus maculatus

Seed coat is a specialized maternal tissue that interfaces the embryo and the external environment during embryogenesis, dormancy and germination. In addition, it is the first defensive barrier against penetration by pathogens and herbivores. Here we show that Albizia lebbeck seed coat dramatically compromises the oviposition, eclosion and development of the bruchid Callosobruchus maculatus. Dietary supplementation of bruchid larvae with A. lebbeck seed coat flour causes severe weight loss and reduces survival. By means of protein purification, mass spectrometry and bioinformatic analyses, we show that chitin-binding vicilins are the main source of A. lebbeck tegumental toxicity to C. maculatus. At concentrations as low as 0.1%, A. lebbeck vicilins reduce larval mass from 8.1 ± 1.7 (mass of control larvae) to 1.8 ± 0.5 mg, which corresponds to a decrease of 78%. Seed coat toxicity constitutes an efficient defense mechanism, hindering insect predation and preventing embryo damage. We hypothesize that A. lebbeck vicilins are good candidates for the genetic transformation of crop legumes to enhance resistance to bruchid predation.

Biochemical adaptations of mammalian hibernation: exploring squirrels as a perspective model for naturally induced reversible insulin resistance

An important disease among human metabolic disorders is type 2 diabetes mellitus. This disorder involves multiple physiological defects that result from high blood glucose content and eventually lead to the onset of insulin resistance. The combination of insulin resistance, increased glucose production, and decreased insulin secretion creates a diabetic metabolic environment that leads to a lifetime of management. Appropriate models are critical for the success of research. As such, a unique model providing insight into the mechanisms of reversible insulin resistance is mammalian hibernation. Hibernators, such as ground squirrels and bats, are excellent examples of animals exhibiting reversible insulin resistance, for which a rapid increase in body weight is required prior to entry into dormancy. Hibernator studies have shown differential regulation of specific molecular pathways involved in reversible resistance to insulin. The present review focuses on this growing area of research and the molecular mechanisms that regulate glucose homeostasis, and explores the roles of the Akt signaling pathway during hibernation. Here, we propose a link between hibernation, a well-documented response to periods of environmental stress, and reversible insulin resistance, potentially facilitated by key alterations in the Akt signaling network, PPAR-γ/PGC-1α regulation, and non-coding RNA expression. Coincidentally, many of the same pathways are frequently found to be dysregulated during insulin resistance in human type 2 diabetes. Hence, the molecular networks that may regulate reversible insulin resistance in hibernating mammals represent a novel approach by providing insight into medical treatment of insulin resistance in humans.

Lolium multiflorum seeds in the soil: I. Soil seed bank dynamics in a no til system

The objective of the study was to characterize annual ryegrass seed population dynamics, managed for natural re-sowing, in no til systems in rotation with soybean, in different chronosequences An area was cultivated for two years with soybean, left as fallow land for the next two years and then cultivated again with soybean for the next two years. The four chronosequences represented different management periods, two with soybean (6 and 8 years old) and the other two resting (3 and 9 years old). Soil samples were taken every month during one year and divided into two depths (0-5 and 5-10 cm). Vegetation dynamics were also evaluated (number of plants, inflorescences and seedlings). Soil seed bank (SSB) dynamics showed structural patterns in time, with a "storage period" in summer, an "exhausting period" during autumn and a "transition period" in winter and spring. Pasture establishment by natural re-sowing was totally dependent on the annual recruitment of seeds from the soil. The influence of the management practices on the SSB was more important than the number of years that these practices had been implemented. Places where soybean was sown showed the largest SSBs. Most of the seeds overcame dormancy and germinated at the end of the summer and beginning of the autumn, showing a typically transitory SSB, but with a small proportion of persistent seeds

Lolium Multiflorum seeds in the soil: II. Longevity under natural conditions

The interest was the seed longevity dynamics of annual ryegrass in natural conditions as an important tool to explain its dynamics in no tillage systems used in the South of Brazil. The species is commonly managed for natural re-sowing and, in this way, allows cattle grazing with reduced costs during the winter time. In February of 2003, twenty bags of nylon screen containing sterilised soil with 100 seeds in each were randomly buried in the field, 5 cm deep. Around every three or four months, four sacks were exhumed. Seeds were counted and tested using germination and tetrazolium tests.The seeds showed high primary dormancy, which was overcome very fast. After 108, 226, 326, 565 and 732 days of burial there were no significant differences as the secondary dormancy of the seeds that did not germinate in autumn was not high. The last exhumation period was significantly different from the others due to the strong decay on seed viability. As few seeds remained viable after 732 days, the soil seed bank was classified as transient, being evident that in annual pastures the transitory seed banks have a main role in the regeneration of the species.

Physiological and enzymatic alterations in papaya seed during storage

This study was done to evaluate the physiological and enzymatic alterations in papaya (Carica papaya L.) seeds during storage period. Seeds were extracted from mature fruits of Formosa group papaya hybrid Tainung 01. The sarcotesta was removed by rubbing the seeds on a wire screen under running water and then dried to the moisture content (MC) of 5, 8 or 11% The seeds were packed in multilayer paper bags, polyethylene bags, aluminum foil pouch and metallic canisters and stored for 15 months under laboratory conditions. Seeds were evaluated, at three month interval, for MC, germination, and the activity of acid phosphotase (AP) and malate dehyrogenase (MDH) was evaluated with the use of amide gel (12%) electrophoresis. The fresh seeds had post-harvest dormancy, which was broken after six month storage. Independent of the package type, the seeds could be stored for 12 months with 8 or 11% MC under ambient conditions. There was no association between seed deterioration and alterations in AP and MDH activity.

Effects of temperature and pre-germinative treatments on seed germination of Talinum triangulare (Jacq. ) willd (Portulacaceae)

The objective of this study was to evaluate the effects of temperature, substrate and pre-germinative treatments on T. triangulare seeds. Four temperatures (constant 20, 25, 30 °C and alternate 20-30 °C) and two types of seeding (on paper and between paper), with light, were evaluated. The pre-germinative treatments evaluated included: immersion in water (24 hours), immersion in 6% hypochlorite solution (1 hour), immersion in 0.2% potassium nitrate solution (24 hours), immersion in 0.05% gibberellin solution (24 hours) and the control (untreated seeds). The highest germination percentage was observed at the alternate temperatures of 20-30 ºC, but with no significant difference between the substrates at this temperature. Soaking seeds in KNO3 gave the highest percentage germination and germination speed index (GSI), which differed from the other treatments except for soaking in water. Pre-soaking of T. triangulare seeds favors germination and may be done only in pure water, resulting in a more rapid and uniform germination.

Viability of barley seeds by the tetrazolium test

The tetrazolium test is used to control seed quality of various plant species since it allows a rapid evaluation of viability. Freshly harvested barley seeds show dormancy that can make the germination test ineffective for an immediate evaluation. Therefore, the development of more efficient methods, such as the tetrazolium test, is necessary. The objective of this research work was to study various procedures for performing the tetrazolium test on barley seeds. Five lots of cv. BRS 195 barley seeds were used and subjected to the following treatments: two different methods of seed preconditioning (direct immersion in H2O and between sheets of moistened paper towels); two types of preparation for staining (longitudinal cross-section of the seed through the embryo with immersion of one half in a 2,3,5 triphenyl tetrazolium chloride solution or placing both halves on top of filter paper moistened with the tetrazolium salt solution); two methods of staining (on top of filter paper and direct immersion in the tetrazolium salt solution). Three concentrations of the tetrazolium salt solution (0.1%, 0.5%, and 1.0%) were used. It was concluded that the tetrazolium test on barley seeds may be accomplished with preconditioning by direct immersion in H2O and staining by immersing in a 0.1% or 0.5% concentration of tetrazolium salt solution or staining on top of filter paper moistened with such solution at a 1.0% concentration.

Viability of recently harvested and stored Xylopia aromatica (Lam.) Mart. (Annonaceae) seeds

Xylopia aromatica is a native species from Brazil's "Cerrado", recommended for restoration ecology and also as a medicine. Its seeds have embryos with morphophysiological dormancy, making nursery propagation difficult. The objective of this study was to verify the efficiency of X-ray and tetrazolium tests for evaluating the viability of three seed lots, stored for different periods. All seeds were X-rayed (13 kV, 350 seconds) and samples used for tetrazolium and germination tests. In the tetrazolium test, seeds were submitted to six treatments at two temperatures (25 and 30 °C) with imbibition in distilled water and immersion in three concentrations of tetrazolium solution (0.5, 0.75 and 1%) at the two imbibition temperatures. Seeds for the germination test were placed for imbibition in distilled water and a 500 ppm Promalin® (6-Benzyladenine + GA4 + GA7) solution and later sown in sterilized sand. The embryo could not be observed with the X-ray test. However, those seeds observed with an undamaged endosperm did not differ in the percentages of seeds with firm and stained endosperms observed in the tetrazolium test for all the lots. The tetrazolium test is efficient for evaluating seed viability, principally if imbibed at 30 °C and immersed in a 0.5% solution at 30 °C.

A Comparative study of germination strategies of two species of genus Allium sect. Allium

Germination experiments were performed with seeds of two species of genus Allium section Allium, a rare and endangered species A. pyrenaicum and a common A. sphaerocephalon. Different pre-treatments and a photoperiod of 24 h darkness were applied in order to simulate different germination conditions. Both species showed a high percentage of viable seeds a part of which were dormant. An elevate percentage of dormant seeds could be caused by a later collection time. Low altitude populations had more mortality than the others, possibly caused by the hard summer conditions during flowering and fruiting time. Comparisons between dates of species coexistence localities only show inter-population variability and it could be caused by the detected dormancy. Darkness accelerates germination, possibly for elongation radicle stimulation. Heat-shock pre-treatments decreased germination time in seeds from localities where fire is a probable event. The rarity of A. Pyrenaicum not seems to be caused by restricted germination requirements but is attributable to distinct habitat preferences, related to his altitudinal range of distribution

Emergence of Chenopodium album and Stellaria media of different origins under different climatic conditions

The emergence behaviour of weed species in relation to cultural and meteorological events was studied. Dissimilarities between populations in dormancy and germination ecology, between-year maturation conditions and seed quality and burial site climate all contribute to potentially unpredictable variability. Therefore, a weed emergence data set was produced for weed seeds of Stellaria media and Chenopodium album matured and collected from three populations (Italy, Sweden and UK). The seeds were collected in two consecutive seasons (1999 and 2000) and subsequently buried in the autumn of the same year of maturation in eight contrasting climatic locations throughout Europe and the USA. The experiment sought to explore and explain differences between the three populations in their emergence behaviour. Evidence was demonstrated of synchrony in the timing of the emergence of different populations of a species at a given burial site. The relative magnitudes of emergence from the three populations at a given burial site in a given year were generally similar across all the burial sites in the study. The resulting data set was also used to construct a simple weed emergence model, which was tested for its application to the range of different burial environments and populations. The study demonstrated the possibility of using a simple thermal time-based model to describe part of the emergence behaviour across different burial sites, seed populations and seasons, and a simple winter chilling relationship to adjust for the magnitude of the flush of emergence at a given burial site. This study demonstrates the possibility of developing robust generic models for simple predictions of emergence timing across populations.

Chill unit models for blackcurrant (Ribes nigrum L.) cultivars 'Ben Gairn', 'Ben Hope' and 'Ben Tirran'

Temperate-zone crops require a period of winter chilling to terminate dormancy and ensure adequate bud break the following spring. The exact chilling requirement of blackcurrant (Ribes nigrum), a commercially important crop in northern Europe, is relatively unknown. Chill unit models have been successfully utilized to determine the optimum chilling temperature of a range of crops, with one chill unit equating to I h exposure to the optimum temperature for chill satisfaction. Two-year-old R. nigrum plants of the cultivars 'Ben Gairn', 'Ben Hope' and 'Ben Tirran' were exposed to temperatures of -10.1 degrees C. -3.4 degrees C. 0.1 degrees C, 1.5 degrees C, 2.1 degrees C, 3.4 degrees C or 8.9 degrees C (+/- 0.7 degrees C) for durations of 0, 2, 4, 6, 8 or 10 weeks and multiple regression analyses used to determine the optimum temperature for chill satisfaction. (C) 2009 Elsevier B.V. All rights reserved.

The optimum temperature for long-season cropping in the everbearing strawberry 'Everest'

The prolonged season of everbearing strawberries causes vegetative growth and fruiting to coincide, so the influence of the environment on the balance of assimilate partitioning between vegetative and reproductive growth is important for optimised long-season production. Fruiting patterns were evaluated over three seasons for the everbearing strawberry 'Everest'. A range of temperatures (15-27 degrees C) was studied in the first season to establish a temperature response curve. Detailed transfer treatments in the second and third seasons gave insight into heat-induced cropping troughs ('thermo-dormancy'). The detrimental effect on yield of thermo-dormancy was prevented by cool night-time temperature during the periods of heat stress, a treatment that resulted in the largest total fruit fresh weight and overall yield. The highest yields were recorded for plants grown between 18 and 23 degrees C. At higher temperatures fruit number increased, but fruit weight decreased. The importance of night-time temperature in optimising long-season fruit production has significance for commercial production, in which protected cropping tends to increase average temperature through the season.