The Finance Act 1998: can the owners of agricultural land continue to gain from their capital disposals?

This paper seeks to analyse and discuss, from the perspective of the owners of agricultural land, the main changes to the Capital Gains Tax regime introduced in the Budget of March 1998 and contained in the Finance Act 1998. The immediate replacement of indexation with a new Taper relief is examined, along with the phasing out of Retirement relief, and the interaction of Taper relief with Rollover relief.

Estimates of genetic correlations between days to calving and reproductive and weight traits in Nelore cattle

Data comprising 53,181 calving records were analyzed to estimate the genetic correlation between days to calving (DC), and days to first calving (DFC), and the following traits: scrotal circumference (SC), age at first calving (AFC), and weight adjusted for 550 d of age (W550) in a Nelore herd. (Co)variance components were estimated using the REML method fitting bivariate animal models. The fixed effects considered for DC were contemporary group, month of last calving, and age at breeding season (linear and quadratic effects). Contemporary groups were composed by herd, year, season, and management group at birth; herd and management group at weaning; herd, season, and management group at mating; and sex of calf and mating type (multiple sires, single sire, or AI). In DFC analysis, the same fixed effects were considered excluding the month of last calving. For DC, a repeatability animal model was applied. Noncalvers were not considered in analyses because an attempt to include them, attributing a penalty, did not improve the identification of genetic differences between animals. Heritability estimates ranged from 0.04 to 0.06 for DC, from 0.06 to 0.13 for DFC, from 0.42 to 0.44 for SC, from 0.06 to 0.08 for AFC, and was 0.30 for W550. The genetic correlation estimated between DC and SC was low and negative (-0.10), between DC and AFC was high and positive (0.76), and between DC and W550 was almost null (0.07). Similar results were found for genetic correlation estimates between DFC and SC (-0.14), AFC (0.94), and W550 (-0.02). The genetic correlation estimates indicate that the use of DC in the selection of beef cattle may promote favorable correlated responses to age at first mating and, consequently, higher gains in sexual precocity can be expected.

Genetic associations of visual scores with subsequent rebreeding and days to first calving in Nellore cattle

Records of Nellore animals born from 1990 to 2006 were used to estimate genetic correlations of visual scores at yearling (conformation, C; finishing precocity, P; and muscling, M) with primiparous subsequent rebreeding (SR) and days to first calving (DC), because the magnitude of these associations is still unknown. Genetic parameters were estimated by multiple-traits Bayesian analysis, using a nonlinear (threshold) animal models for visual scores and SR and a linear animal models for weaning weight (WW) and DC. WW was included in the analysis to account for the effects of sequential selection. The posterior means of heritabilities estimated for C, P, M, SR and DC were 0.24 +/- 0.01, 0.31 +/- 0.01, 0.30 +/- 0.01, 0.18 +/- 0.02 and 0.06 +/- 0.02, respectively. The posterior means of genetic correlations estimated between SR and visual scores were low and positive, with values of 0.09 +/- 0.02 (C), 0.19 +/- 0.03 (P) and 0.18 +/- 0.05 (M). on the other hand, negative genetic correlations were found between DC and C (-0.11 +/- 0.09), P (-0.19 +/- 0.09) and M (-0.16 +/- 0.09). The primiparous rebreeding trait has genetic variability in Nellore cattle. The genetic correlations between visual scores, and SR and DC were low and favourable. The genetic changes in C, P and M were 0.02, 0.03 and 0.03/year, respectively. For SR and DC, genetic trends were 0.01/year and -0.01 days/year, respectively, indicating that the increase in genetic merit for reproductive traits was small over time. Direct selection for visual scores together with female reproductive traits is recommended to increase the fertility of beef cows.

Immune response and performance of growing Santa Ines lambs to artificial Trichostrongylus colubriformis infections

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

An essential need: creating opportunities for veterinary students and graduates to gain an appreciation of responsibilities and opportunities in global veterinary issues

Globalisation trends and biorterrorism issues have led to new concerns relating to public health, animal health, international trade and food security. There is an imperative to internationalise and strengthen global public health capacity by renewed emphasis on veterinary public health in veterinary education and increasing opportunities for elective experiential learning in public practice programmes for veterinary students. Recent experience with a US-Brazil Higher Education Consortia Program is used as an example of potential ways in which veterinary students can gain an appreciation for global veterinary issues.

Board examination for anatomical pathology in Switzerland: two intense days to verify professional competence

About 15 years ago, the Swiss Society of Pathology has developed and implemented a board examination in anatomical pathology. We describe herein the contents covered by this 2-day exam (autopsy pathology, cytology, histopathology, molecular pathology, and basic knowledge about mechanisms of disease) and its exact modalities, sketch a brief history of the exam, and finish with a concise discussion about the possible objectives and putative benefits weighed against the hardship that it imposes on the candidates.

The jews of Baltimore : an historical summary of their progress and status as citizens of Baltimore from early days to the year 1910

by Isidor Blum. With special contrib. by William Rosenau ...

Attributing trends in extremely hot days to changes in atmospheric dynamics

This paper presents a method for attributing regional trends in the frequency of extremely hot days (EHDs) to changes in the frequency of the atmospheric patterns that characterize such extraordinary events. The study is applied to mainland Spain and the Balearic Islands for the extended summers of the period 1958–2008, where significant and positive trends in maximum temperature (Tx) have been reported during the second half of the past century. First, the study area was split into eight regions attending to their different temporal variability of the daily Tx series obtained from the Spain02 gridded data set using a clustering procedure. Second, the large-scale atmospheric situations causing EHDs are defined by circulation types (CTs). The obtainment of the CTs differs from the majority of CT classifications proposed in the literature. It is based on regional series and on a previous characterization of the main atmospheric situations obtained using only some days classified as extremes in the different regions. Three different atmospheric fields (SLP, T850, and Z500) from ECMWF reanalysis and analysis data and combinations of them (SLP–T850, SLP–Z500, and T850–Z500) are used to produce six different CT classifications. Subsequently, links between EHD occurrence in the different regions and CT for all days have been established. Finally, a simple model to relate the trends in EHDsfor each region to the changes in the CT frequency appearance has been formulated. Most regions present positive and significant trends in the occurrence of EHDs. The CT classifications using two variables perform better. In particular, SLP–T850 is the best for characterizing the atmospheric situations leading to EHD occurrences for most of the regions. Only a small number of CTs have significant trends in their frequency and are associated with high efficiency causing EHD occurrences in most regions simultaneously, especially in the northern and central regions. Attribution results show that changes in circulation can only explain some part of the regional EHD trends. The percentage of the trend attributable to changes in atmospheric dynamics varies from 15 to 50 %, depends on the region and is sensitive to the selected large-scale variables.

How we did them in seventeen days! To wit: Belgium, the Rhine, Switzerland, & Franco, described and illus. by one of ourselves; aided, assisted, encouraged, and abetted by the other!

Halkett and Laing identify the senior author as Richard Marrack, solicitor; and the junior author as the Rev. E.G. Harvey.

Outline of historical background of selective service, from biblical days to January 1, 1952,

Mode of access: Internet.

Canada in the great world war; an authentic account of the military history of Canada from the earliest days to the close of the war of the nations,

"Memorial edition."

History of Pittsburgh and environs, from prehistoric days to the beginning of the American revolution,

Mode of access: Internet.

The American metropolis, from Knickerbocker days to the present time;

Mode of access: Internet.

The story of our navy from colonial days to the present time,

Mode of access: Internet.