Do we fear tax competition among new and old European countries ?

The purpose of this paper is to study both theoretically and empirically tax competition in the enlarged EU and to provide some insights on ongoing reforms concerning business taxation. We support the idea that even if one can observe cuts in "new" members statutory business tax rates, this should not result in fiercer tax competition between the "core" and "the "periphery" since infrastructure endowments and the existence of agglomeration rents in the core of the EU may prevent (at least partially) activities to relocate to the "new" members.

Variations on the nutritional status of eucalypt as influenced by the genetic material and age of tree

The Diagnosis and Recommendation System (DRIS) was applied to eucalypt trees (hybrids of Eucalyptus grandis x E. urophylla) with different ages and growing under different environmental conditions for three different clones. The basic data were obtained from 1,986 trees of commercial stands cultivated in the states of Espírito Santo and south Bahia, Brazil. The DRIS indices were calculated using the Beaufils' Range formula and grouped according to the Nutrient Application Potential Response method. The objective of this paper was to evaluate the N, P and Ca status in eucalypt trees, regarding the tree ages and genetic materials. The DRIS indices discriminated differences in the nutritional status of the trees, both in relation to age and the genetic materials (clones). The results indicated that the deficiency of N and Ca tended to decrease with tree age, whereas the P deficiency tended to increase. Furthermore, of the three evaluated clones, those numbered 00014 and 00034 showed opposite trends regarding to N, P, and Ca nutrition, and the clone numbered 00021, in general, presented the highest degree of unbalanced nutrition of N, P and Ca.

Peroxisome proliferator-activated receptor mediates cross-talk with thyroid hormone receptor by competition for retinoid X receptor. Possible role of a leucine zipper-like heptad repeat.

The peroxisome proliferator-activated receptors (PPAR) and thyroid hormone receptors (TR) are members of the nuclear receptor superfamily, which regulate lipid metabolism and tissue differentiation. In order to bind to DNA and activate transcription, PPAR requires the formation of heterodimers with the retinoid X receptor (RXR). In addition to activating transcription through its own response elements, PPAR is able to selectively down-regulate the transcriptional activity of TR, but not vitamin D receptor. The molecular basis of this functional interaction has not been fully elucidated. By means of site-directed mutagenesis of hPPAR alpha we mapped its inhibitory action on TR to a leucine zipper-like motif in the ligand binding domain of PPAR, which is highly conserved among all subtypes of this receptor and mediates heterodimerization with RXR. Replacement of a single leucine by arginine at position 433 of hPPAR alpha (L433R) abolished heterodimerization of PPAR with RXR and consequently its trans-activating capacity. However, a similar mutation of a leucine residue to arginine at position 422 showed no alteration of heterodimerization, DNA binding, or transcriptional activation. The dimerization deficient mutant L433R was no longer able to inhibit TR action, demonstrating that the selective inhibitory effect of PPAR results from the competition for RXR as well as possibly for other TR-auxiliary proteins. In contrast, abolition of DNA binding by a mutation in the P-box of PPAR (C122S) did not eliminate the inhibition of TR trans-activation, indicating that competition for DNA binding is not involved. Additionally, no evidence for the formation of PPAR:TR heterodimers was found in co-immunoprecipitation experiments. In summary, we have demonstrated that PPAR selectively inhibits the transcriptional activity of TRs by competition for RXR and possibly non-RXR TR-auxiliary proteins. In contrast, this functional interaction is independent of the formation of PPAR:TR heterodimers or competition for DNA binding.

Contrasting tree-ring data with fire record in a pine-dominated landscape in the Komi Republic (Eastern European Russia) : recovering a common climate signal

Abstract

Become "Tree Detectives", August 23, 2001

Identifying Broadleaf Trees...A brochure on what type of broad leafs you look for when looking at trees in Iowa. Produced by the Iowa Department of Natural Resources.