943 resultados para interest of tax collection or tax inspection


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The article was first published in the Oxford University Commonwealth Law Journal.

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Ziel der vorliegenden Arbeit war es, den Mischfruchtanbau von Sommer- oder Wintererbsen und Getreide zu bewerten und die Eignung einer flachwendenden Bodenbearbeitung im ökologischen Erbsenanbau zu ermitteln. Weiterhin war im Rahmen dieser Arbeit beabsichtigt, den Einfluss einer mechanischen Bodenbelastung zur Saat auf die Leistungsfähigkeit von Sommererbsen in Reinsaat und Gemenge nach tief- (Pflug, 25-30 cm) und flachwendender (Stoppelhobel, 7-12 cm) Bodenbearbeitung zu untersuchen. Zu diesem Zweck wurden Feldversuche mit den Versuchsfaktoren Anbauform (Sommererbsen und Hafer in Reinsaat oder Gemenge), Pflugsystem (flach- und tiefwendend), mechanische Bodenbelastung (0 t; 2,6 t; 4,6 t Hinterradlast) und Standort (Köllitsch, Trenthorst) in 2009 und 2010 durchgeführt. Der Mischfruchtanbau zweier Wintererbsen-Sorten (E.F.B. 33: normalblättrig, buntblühend; James: halbblattlos, weißblühend) nach flach- und tiefwendender Bodenbearbeitung wurde am Standort Trenthorst in den Jahren 2009/10 und 2010/11 untersucht. Zur Untersuchung der Vorfruchtwirkung wurde im Anschluss an die Wintererbsen-Versuche Winterweizen angebaut. Ein Gefäßversuch und ein Bioassay wurde ergänzend zu den Mischfruchtversuchen mit Sommererbsen durchgeführt, um die Ursachen eines unterschiedlichen Unkrautunterdrückungsvermögens in Reinsaaten und Gemenge von Sommererbsen und Hafer bestimmen zu können. Mischfruchtbestände von Erbsen und Getreide unterdrückten annuelle Unkräuter stärker als Erbsen-Reinsaaten, was insbesondere bei halbblattlosen Erbsen zu beobachten war. Die Ergebnisse weisen darauf hin, dass eine stärkere unterirdische Interaktion zwischen Kulturpflanzen und Unkräutern für die stärkere Unkrautunterdrückung in Erbsen-Hafer-Gemengen im Vergleich zu Erbsen-Reinsaaten verantwortlich war. Die flachwendende Bearbeitung führte in Sommererbsen-Reinsaaten zu einem signifikant höheren Unkrautaufkommen, wohingegen in den Erbsen-Hafer-Gemengen eine vergleichbare (Köllitsch) oder signifikant höhere (Trenthorst) Verunkrautung nach flachwendender Bearbeitung vorhanden war. In den Wintererbsen-Versuchen waren keine signifikanten Unterschiede hinsichtlich des Unkrautaufkommens zwischen den Pflugsystemen festzustellen. Der Mischfruchtanbau von Wintererbsen und Triticale reduzierte den Befall mit der Grünen Erbsenblattlaus und verbesserte die Standfestigkeit der normalblättrigen Wintererbse, wohingegen kein positiver Effekt des Mischfruchtanbaus in Hinsicht auf Auswinterungsverluste der Wintererbsen und einen Befall mit dem Erbsenwickler festgestellt werden konnte. Die Mischfruchtbestände von Sommer- oder Wintererbsen und Getreidepartnern wiesen unter der Voraussetzung, dass keine Ertragsbildungsprobleme beim Getreide auftraten, höhere Gesamterträge im Vergleich zu den entsprechenden Erbsen-Reinsaaten auf. Die Getreidepartner unterdrückten in den Mischfruchtbeständen insbesondere die halbblattlosen Erbsen. Die flachwendende Bodenbearbeitung führte im Vergleich zur tiefwendenden Bearbeitung zu einer vergleichbaren oder signifikant besseren Ertragsleistung der Rein- und Mischfruchtbestände von Erbsen und Getreide. Die mechanische Bodenbelastung hat die Ertragsleistung und die Kornqualität der Kulturen im Jahr 2009 nicht beeinflusst. Im Jahr 2010 führte die mechanische Bodenbelastung, im Gegensatz zum Hafer, zu einer Reduzierung der Erbsen-Erträge um 12,1 % (2,6 t) und 20,8 % (4,6 t). Zudem nahmen der Rohproteingehalt der Erbsen und die Gesamterträge mit zunehmender mechanischer Bodenbelastung nach tiefwendender Bodenbearbeitung kontinuierlich ab, wohingegen nach flachwendender Bearbeitung keine signifikanten Unterschiede festgestellt wurden. Der Winterweizen, der nach den Rein- und Mischsaaten von E.F.B. 33 angebaut wurde (2010/11: 35,9; 2011/12: 20,1 dt TM ha-1), war dem Winterweizen nach den Rein- und Mischsaaten von James (2010/11: 23,8; 2011/12: 16,7 dt TM ha-1) ertraglich überlegen. Während im Jahr 2010/11 kein signifikanter Unterschied der Ertragsleistung der Nachfrucht Winterweizen in den beiden Pflugsystemen festgestellt wurde, führte die flachwendende Bodenbearbeitung im Jahr 2011/12 zu signifikant geringeren Winterweizen-Erträgen (12,9 dt TM ha-1) im Vergleich zur tiefwendenden Bodenbearbeitung (20,5 dt TM ha-1). Der metabolische Energiegehalt der weißblühenden Winter- (15,2 MJ kg-1) und Sommererbsen (15,7 MJ kg-1) lag signifikant über demjenigen der buntblühenden Wintererbsen-Sorte E.F.B. 33 (13,3 MJ kg-1). Das Pflugsystem hatte nur geringe Auswirkungen auf die Kornqualität und den energetischen Futterwert.

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This article analyzes the juridical controversy related to whether a person that providesservices to a company in which is partner, can be qualified or considered as adependent employee of it. In order to accomplish that purpose, the article providesa critical study of the doctrine of the Chilean Department of Labor (Dirección deTrabajo) in contrast to the jurisprudence of the Chilean courts of justice. From there,the author develops criteria that can serve as guidance towards the resolution of disputesof this nature. To this end, an interdisciplinary study is done, which combinesboth the essential elements of the contract of employment, mainly the element ofalienation, with the characteristics of each type of company.

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In this brief essay I shall obviously draw from my reflections which I shared over the past three decades and to which I have provided some bibliographical references. It is clear from them that I had several opportunities to share my views beyond the Anglo-Saxon world, and some of them in events organized by K. Koschorke himself in the German academic circles as Munich-Freising Conferences. It is important that we do not get misled by words. We also need clarity of the concepts involved. Koschorke’s emphasis on “ploycentric structures” requires to be discussed and analysed critically to sort out its geographic components and its political-cultural implications, in order to be clear where lie the priorities. Without such exercise we will run the risk of hiding behind the ambiguity of words and concepts. My gut feelings make me believe that “polycentric structures” is just what the West needs in the postcolonial era to replace the control it has lost with decolonization.

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GIMAP (GTPase of the immunity-associated protein family) proteins are a family of putative GTPases believed to be regulators of cell death in lymphomyeloid cells. GIMAP1 was the first reported member of this gene family, identified as a gene up-regulated at the RNA level in the spleens of mice infected with the malarial parasite, Plasmodium chabaudi. Methods A monoclonal antibody against mouse GIMAP1 was developed and was used to analyse the expression of the endogenous protein in tissues of normal mice and in defined sub-populations of cells prepared from lymphoid tissues using flow cytometry. It was also used to assess the expression of GIMAP1 protein after infection and/or immunization of mice with P. chabaudi. Real-time PCR analysis was employed to measure the expression of GIMAP1 for comparison with the protein level analysis. Results GIMAP1 protein expression was detected in all lineages of lymphocytes (T, B, NK), in F4/80+ splenic macrophages and in some lymphoid cell lines. Additional evidence is presented suggesting that the strong expression by mature B cells of GIMAP1 and other GIMAP genes and proteins seen in mice may be a species-dependent characteristic. Unexpectedly, no increase was found in the expression of GIMAP1 in P. chabaudi infected mice at either the mRNA or protein level, and this remained so despite applying a number of variations to the protocol. Conclusion The model of up-regulation of GIMAP1 in response to infection/immunization with P. chabaudi is not a robustly reproducible experimental system. The GIMAP1 protein is widely expressed in lymphoid cells, with an interesting increase in expression in the later stages of B cell development. Alternative approaches will be required to define the functional role of this GTPase in immune cells.

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LDL oxidation may be important in atherosclerosis. Extensive oxidation of LDL by copper induces increased uptake by macrophages, but results in decomposition of hydroperoxides, making it more difficult to investigate the effects of hydroperoxides in oxidised LDL on cell function. We describe here a simple method of oxidising LDL by dialysis against copper ions at 4 degrees C, which inhibits the decomposition of hydroperoxides, and allows the production of LDL rich in hydroperoxides (626 +/- 98 nmol/mg LDL protein) but low in oxysterols (3 +/- 1 nmol 7-ketocholesterol/mg LDL protein), whilst allowing sufficient modification (2.6 +/- 0.5 relative electrophoretic mobility) for rapid uptake by macrophages (5.49 +/- 0.75 mu g I-125-labelled hydroperoxide-rich LDL vs. 0.46 +/- 0.04 mu g protein/mg cell protein in 18 h for native LDL). By dialysing under the same conditions, but at 37 degrees C, the hydroperoxides are decomposed extensively and the LDL becomes rich in oxysterols. This novel method of oxidising LDL with high yield to either a hydroperoxide- or oxysterol-rich form by simply altering the temperature of dialysis may provide a useful tool for determining the effects of these different oxidation products on cell function. (C) 2007 Elsevier Ireland Ltd. All rights reserved.

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This article introduces a new general method for genealogical inference that samples independent genealogical histories using importance sampling (IS) and then samples other parameters with Markov chain Monte Carlo (MCMC). It is then possible to more easily utilize the advantages of importance sampling in a fully Bayesian framework. The method is applied to the problem of estimating recent changes in effective population size from temporally spaced gene frequency data. The method gives the posterior distribution of effective population size at the time of the oldest sample and at the time of the most recent sample, assuming a model of exponential growth or decline during the interval. The effect of changes in number of alleles, number of loci, and sample size on the accuracy of the method is described using test simulations, and it is concluded that these have an approximately equivalent effect. The method is used on three example data sets and problems in interpreting the posterior densities are highlighted and discussed.

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The ISO has issued a Draft International Standard on construction procurement and the British Standards Institute is drafting a standard based upon this for use in the UK. Three questions arise from these observations. First, what kind of consultation processes would be adequate to ensure that such a standard meets the requirements of an industry as diverse as construction? Second, why would an international standard be inappropriate for use in a country like UK? Third, what sort of issues should such a standard seek to cover? There are strong precedents for process standards, such as quality assurance, design management and workmanship on building sites. So the idea of a standard on procurement is not unusual. Moreover, there are many differences in tendering and procurement practice that are wasteful and even collusive or illegal. These issues are explored with a view to offering insights and suggestions for guidance based on the experiences in UK. The research method is first-hand observation of the drafting committee who are dealing with the British Standard. As an example to test and inform the standardization concept, six different standard guidance documents on tendering procedures are compared. This reveals a significant degree of diversity, and based on this, nine stages for implementing a tendering procedure are derived.

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Glutamate excitotoxicity is implicated in the aetiology of amyotrophic lateral sclerosis (ALS) with impairment of glutamate transport into astrocytes a possible cause of glutamate-induced injury to motor neurons. It is possible that mutations of Cu/Zn superoxide dismutase (SOD1), responsible for about 20% of familial ALS, down-regulates glutamate transporters via oxidative stress. We transfected primary mouse astrocytes to investigate the effect of the FALS-linked mutant hSOD1(G93A) and wild-type SOD1 (hSOD1(wt)) on the glutamate uptake system. Using western blotting, immunocytochemistry and RT-PCR it was shown that expression of either hSOD1(G93A) or hSOD1(wt) in astrocytes produced down-regulation of the levels of a glutamate transporter GLT-1, without alterations in its mRNA level. hSOD1(G93A) or hSOD1(wt) expression caused a decrease of the monomeric form of GLT-1 without increasing oxidative multimers of GLT-1. The effects were selective to GLT-1, since another glutamate transporter GLAST protein and mRNA levels were not altered. Reflecting the decrease in GLT-1 protein, [H-3]D-aspartate uptake was reduced in cultures expressing hSOD1(G93A) or hSOD1(wt). The hSOD1-induced decline in GLT-1 protein and [H-3]D-aspartate uptake was not blocked by the antioxidant Trolox nor potentiated by antioxidant depletion using catalase and glutathione peroxidase inhibitors. Measurement of 2',7'-dichlorofluorescein (DCF)-induced fluorescence revealed that expression of hSOD1(G93A) or hSOD1(wt) in astrocytes does not lead to detectable increase of intracellular reactive oxygen species. This study suggests that levels of GLT-1 protein in astrocytes are reduced rapidly by overexpression of hSOD1, and is due to a property shared between the wild-type and G93A mutant form, but does not involve the production of intracellular oxidative stress.

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This study was aimed at determining whether an increase of 5 portions of fruits and vegetables in the form of soups and beverages has a beneficial effect on markers of oxidative stress and cardiovascular disease risk factors. The study was a single blind, randomized, controlled, crossover dietary intervention study. After a 2-wk run-in period with fish oil supplementation, which continued throughout the dietary intervention to increase oxidative stress, the volunteers consumed carotenoid-rich or control vegetable soups and beverages for 4 wk. After a 10-wk wash-out period, the volunteers repeated the above protocol, consuming the other intervention foods. Both test and control interventions significantly increased the % energy from carbohydrates and decreased dietary protein and vitamin B-12 intakes. Compared with the control treatment, consumption of the carotenoid-rich soups and beverages increased dietary carotenoids, vitamin C, alpha-tocopherol, potassium, and folate, and the plasma concentrations of alpha-carotene (362%), beta-carotene (250%) and lycopene (31%) (P < 0.01) and decreased the plasma homocysteine concentration by 8.8% (P < 0.01). The reduction in plasma homocysteine correlated weakly with the increase in dietary folate during the test intervention (r = -0.35, P = 0.04). The plasma antioxidant status and markers of oxidative stress were not affected by treatment. Consumption of fruit and vegetable soups and beverages makes a useful contribution to meeting dietary recommendations for fruit and vegetable consumption.

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A mixture of organic acids and lactulose for preventing or reducing colonization of the gut by Salmonella Typhimurium was evaluated in pigs. A total of 63 4-week-old commercial piglets were randomly distributed into three different experimental dietary groups: a plain diet without additives (PD) and the same diet supplemented with either 0.4% (w/v) formic acid and 0.4% lactic acid (w/v) (AC) or 1% (w/v) lactulose (LC). After 7 days of adaptation, two-thirds of the pigs (14 from each diet) were challenged with a 2-mL oral dose of 10(8) CFU/mL of Salmonella Typhimurium, leaving the remaining animals unchallenged (UC). After 4 and 10 days post-challenge, pigs were euthanized and the ileum and caecum content were aseptically sampled to (a) quantify lactic, formic, and short-chain fatty acids (SCFA), (b) quantify bacterial populations and Salmonella by fluorescence in situ hybridization and (c) qualitatively analyse bacterial populations through denaturing gradient gel electrophoresis (DGGE). Modification of fermentation products and counts of some of the bacterial groups analysed in the challenged pigs receiving the treatments AC and LC were minimal. Treatments only influenced the bacterial diversity after 10 days post-challenge, with AC generating a lower number of DGGE bands than UC(P < 0.05). Neither the inclusion of a mixture of 0.4% (w/v) formic and 0.4% (w/v) lactic acids nor of 1% (w/v) lactulose in the feed influenced numbers of Salmonella in the ileum and caecum of experimentally challenged pigs. (C) 2009 Elsevier B.V. All rights reserved.

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Priming effects of cooperation vs. individualism were investigated on changeover speed within a 4 x 100-m relay race. Ten teams of four adult beginner athletes ran two relays, a pretest race and an experimental race 3 weeks later. Just before the experimental race, athletes were primed with either cooperation or individualism through a scrambled-sentence task. Comparing to the pretest performance, cooperation priming improved baton speed in the exchange zone (+30 cm/s). Individualism priming did not impair changeover performance. The boundary conditions of priming effects applied to collective and interdependent tasks are discussed within the implicit coordination framework.