Worldwide convergence of IFRS: Evidence from the global automotive industry

Worldwide convergence of International Financial Reporting Standards (IFRS), ongoing since 2002, is a requirement if international comparability between publicly listed companies is to be ensured. Convergence is examined from the point of view of regulators, accountants, and users of financial information. For this purpose, data on 534 companies from the global automotive industry is used. This paper concludes that worldwide convergence is mostly being effective. Its triumph, however, varies depending on the set of accounting standards being compared to IFRS. Options within IFRS, national tax regulation, cultural differences, different company strategies and country resistance are found to hinder convergence.

INVESTIGATING THE POSTWAR DECLINE OF RACE IN SCIENCE

Race as a biological category has a long and troubling history as a central ordering concept in the life and human sciences. The mid-twentieth century has been marked as the point where biological concepts of race began to disappear from science. However, biological definitions of race continue to penetrate scientific understandings and uses of racial concepts. Using the theoretical frameworks of critical race theory and science and technology studies and an in-depth case study of the discipline of immunology, this dissertation explores the appearance of a mid-century decline of concepts of biological race in science. I argue that biological concepts of race did not disappear in the middle of the twentieth century but were reconfigured into genetic language. In this dissertation I offer a periodization of biological concepts of race. Focusing on continuities and the effects of contingent events, I compare how biological concepts of race articulate with racisms in each period. The discipline of immunology serves as a case study that demonstrates how biological concepts of race did not decline in the postwar era, but were translated into the language of genetics and populations. I argue that the appearance of a decline was due to events both internal and external to the science of immunology. By framing the mid-twentieth century disappearance of race in science as the triumph of an antiracist racial project of science, it allows us to more clearly see the more recent resurgence of race in science as a recycling of older themes and tactics from the racist science projects of the past.

Compatibilidade de pereiras européias enxertadas sobre marmeleiro 'Adams' e 'EMC'.

O trabalho teve como objetivo avaliar a compatibilidade de enxertia de cultivares de pereiras sobre porta enxertos de marmeleiros 'Adam's e 'EMC'. O experimento foi desenvolvido em viveiro comercial da empresa Frutirol Agrícola Ltda, localizada no município de Vacaria - RS, a 980 m de altitude. Os porta enxertos de marmeleiros 'Adam's e 'EMC' foram enxertados no mês de julho de 2006 com as cultivares copa Danjou, Conference, Packham's Triumph, Abate Fetel e Rocha sobre os dois porta enxertos; Santa Maria, Benita, Foreli e Decana de Comice sobre o marmeleiro 'Adam's e, Clapp's Favourite e William's sobre 'EMC'. Utilizou-se a técnica de enxertia de garfagem dupla fenda, onde se enxertou ramos da cultivar copa com duas gemas sobre os respectivos porta enxertos, os quais apresentavam diâmetro médio de 8 mm. Em seguida foram amarrados com fita biodegradável BUDTAPE. Em julho de 2007 procederam-se as seguintes avaliações: diâmetro da copa e do porta enxerto (distantes 5 cm do ponto de enxertia), medido com auxílio de um paquímetro; altura de plantas (medida a partir do nível do solo até o ápice da planta); área da seção do tronco da copa e do porta enxerto foi obtida através da fórmula A = (? x (D/2)2) Sendo: A = área da seção do ramo (cm3); ? = 3,1416; D = Diâmetro do ramo principal (mm) e os resultados foram expressos em centímetros cúbicos; Os dados foram submetidos à análise de variância e posteriormente à comparação de médias através do teste de Tukey ao nível de 5% de probabilidade de erro. Os resultados demonstram que a cv. Danjou apresenta pouco vigor em relação as demais cvs. estudadas, para ambos os porta enxertos; plantas vigorosas apresentam menor diferença de diâmetro entre porta enxerto e copa; a cv. Conference apresenta-se mais vigorosa em relação às demais cvs. estudadas quando enxertadas sobre 'EMC'; a cv. William's apresenta incompatibilidade com o marmelo 'EMC'.

Manual cross-pollination, fruit set and development in pear.

The lack of pear-compatible rootstocks in Brazil calls for the application of classical genetic techniques. Therefore, in order to obtain select suitable material, the search for genetic segregation must be continuous, being used as alternative scion cultivars. This study aims to assess fruit set, number of seeds, fruit weight and fruit diameter according to crosses between pear cultivars. The trial was carried out from September 2008 to February 2009 in a commercial orchard in the city of Vacaria/RS, Brazil. For the pollination process, pollen was extracted from flowers at full-white stage in the same orchard. The cultivars used were 'Packham's Triumph' and 'Clapps Favorite'. The crossings were defined as: open pollination; selfpollination of 'Packham's Triumph' and 'Packham's Triumph' × 'Clapps Favorite'. The pollinations were done manually in flowers at full-white stage, which were opened, emasculated and then pollinated. Each pollinated flower was then isolated with a fine nylon bag. Open pollination and cross pollination between 'Packham's Triumph' × 'Clapps Favorite' provided higher fruit set (17 and 18%, respectively). Fruit weight and diameter did not differ between treatments. Open pollination provided fruits with a higher number of seeds.