Will climate change increase the risk of plant invasions into mountains?

Mountain ecosystems have been less adversely affected by invasions of non-native plants than most other ecosystems, partially because most invasive plants in the lowlands are limited by climate and cannot grow under harsher high-elevation conditions. However, with ongoing climate change, invasive species may rapidly move upwards and threaten mid- then high-elevation mountain ecosystems. We evaluated this threat by predicting current and future potential distributions of 48 invasive plant species distributed in Switzerland (CH) and New South Wales (NSW), two areas where climate interacts differently with the elevation gradient. Using a species distribution modeling approach combining two scales, which builds on high-resolution data (< 250 m) but accounts for the global climatic niche of species, we found that different environmental drivers limit the elevation range of invasive species in the two regions, leading to region-specific species responses to climate change. Whereas the optimal suitability for plant invaders is predicted to markedly shift from the lowland to the montane or subalpine zone in CH, such an upward shift is far less pronounced in NSW where montane and subalpine elevations are currently already suitable. Non-native species able to invade the upper reaches of mountains in a future climate will be cold-tolerant in the Swiss Alps but preferring wet soils in the Australian Alps. Other plant traits were only marginally associated with elevation limits. These results demonstrate that a more systematic consideration of future distributions of invasive species is required in conservation plans of not yet invaded mountainous ecosystems.

Rapid increase in incidence of breast ductal cancer in situ in Girona, Spain 1983-2007

Introduction: The aim of this study was to describe breast ductal cancer in situ (DCIS) incidence trends in women in the Girona province during a period of 25 years. The influence of age, use of mammography and implementation of the breast cancer screening programs was explored. Incidence of subsequent invasive breast cancers (IBC) and DCIS treatment was also considered. Materials and Methods: Cases diagnosed with primary pure DCIS (n=416) during 1983-2007 were extracted from the population-based Girona Cancer Registry. The estimated annual percent change was estimated using joinpoint analysis. Results: DCIS incidence showed a sharp rise until 1998, followed by a less marked upward trend. Among women aged 50-69 the increase was particularly important between 1992 and in 1996, reflecting the spread in mammography use. Conclusion: The upward trend of DCIS was mainly related to an increase in mammography use either opportunistic or as a result of screening implementation

Gasification of Black Liquor as a Way to Increase Power Production at Kraft Pulp Mills

The study is focused on the opportunity to improve the power performance from black liquor at Kraft pulp mills. The first part of the paper includes an overview of a traditional recovery system, its development and indication of the integral drawbacks which provoke the search for more efficient methods of black liquor treatment. The second part is devoted to the investigation of black liquor gasification as a technology able to increase electric energy generation at pulp mills. In addition, a description of two most promising gasification processes and their comparison to each other are presented. The paper is based on a literature review and interviews of specialists in this field. The findings showed that while the modern recovery system meets demands of the pulp mills, pressurized oxygen-blown black liquor gasification has good potential to be used as an alternative technology, increasing the power output from black liquor.

Powders of kudzu, velvetbean, and pine bark added to soil increase microbial population and reduce Southern blight of soybean

Southern blight (Sclerotium rolfsii) of soybean (Glycine max) is an important disease throughout the world. Some soil amendments can reduce disease levels by improving soil microbial activity. The main goals of this study were to investigate the effects of soil amendments such as dried powders of kudzu (Pueraria lobata), velvetbean (Mucuna deeringiana), and pine bark (Pinus taeda), on soil microbial population and disease caused by S. rolfsii on soybean. Pine bark, velvetbean (mucuna) and kudzu (25 g kg-1) added to soil were effective in reducing disease incidence [non-amended (NA) ~ 39%; amended (A) ~ 2 to 11%)]. Bacillus megaterium was the bacteria most frequently isolated in soils with velvetbean or kudzu (NA ~ log 5.7 CFU g-1 of dried soil; A ~ log 6.2). Soils with velvetbean and kudzu stimulated increase in population of Enterobacter aerogenes (NA ~ log 3; A ~ log 5.1-5.8). Pseudomonas putida population was higher in A than in NA (NA ~ log 4; A ~ log 5.5), and was negatively correlated (r = -0.83, P = 1%) to disease incidence. Soil amended with kudzu and pine bark stimulated increases in populations of Trichoderma koningii (NA ~ log 1.6; A ~ log 2.9) and Penicillium citreonigrum (NA ~ log 1.3; A ~ log 2.6), respectively. Penicillium herquei soil population increased with addition of kudzu (NA ~ log 1.2; A, ~ log 2.5). These microorganisms are antagonists of soil-borne pathogens. Powders of velvetbean, kudzu, and pine bark can increase antagonistic population in soil and reduce disease.

Osingonjakopäätökset pienissä osakeyhtiöissä. Empiirinen tutkimus osakeyhtiölain varojenjakosäännösten toteutumisesta

Tässä väitöstutkimuksessa tarkastellaan Suomen osakeyhtiölain pakottavien varojenjakosäännösten vaikutusta osingonjakopaatoksiin. Lain vaikutuksen seuraamisen lisäksi pyritään muodostamaan kokonaiskuva tekijöistä, jotka vaikuttavat pienissä yhtiöissä tehtäviin osingonjakopäätöksiin. Väitöskirja koostuu kahdesta eri osasta. Ensimmäisessä osassa osoitetaan, kuinka toisen osan artikkelit muodostavat kokonaisuuden ja esitellään tutkimustulokset. Väitöskirjan toinen osa koostuu neljästä toisiaan täydentävästä artikkelista. Tutkimus etenee julkaisujen myötä ensin maksukykytestin määrittelystä maksukykytestiin liittyviin oikeudellisiin ongelmiin sekä tilinpaatoksen merkitykseen osingonjakopäätöksissä, siirtyen sitten omistaja johtajan tarpeisiin ja tavoitteisiin, päättyen lopuksi velkojan näkökulmaan. Tutkimuksen tavoitteeksi asetettiin kokonaiskuvan muodostaminen niistä tekijöistä, jotka vaikuttavat osingonjakopäätöksen tekemiseen pienissä osakeyhtiöissä. Tavoitteena oli myös selvittää kuinka osakeyhtiölain 13 luvun varojenjakosäännökset otetaan huomioon osingonjakopäätöstä tehtäessä. Tutkimusaineistona käytettiin sekä kyselytutkimusaineistoa että tilinpäätöstietoja. Aineistoa analysoitiin kvantitatiivisin menetelmin. Tutkimusaineistosta löydettiin kolme erilaista varallisuuden siirtämisen strategiaa. Ne nimettiin seuraavasti: tulojen maksimointi, verosuunnittelu, palkan jousto. Tutkimuksesta nousee esiin kolme keskeistä tulosta. Ensinnäkin, liiketaloustieteellinen maksukyvyn merkitys poikkeaa oikeustieteessä käsitetystä maksukyvystä. Toiseksi, osakeyhtiölain 13 luvun varojenjakosäännökset tulee ottaa huomioon sekä osingonjakopäätöstä tehtäessä että varojen tosiasiallisesti siirtyessä pois yhtiön vaikutuspiiristä. Kolmanneksi, pääomatuloverotuksen kiristyessä omistaja johtaja saattaa siirtää varallisuutta yhtiöstä yksityistalouteen osingon sijasta palkkana. Tämän seurauksena maksukykytestin merkitys vähenee erityisesti pienissä yhtiöissä. Tulosten perusteella tasetesti näyttää olevan pienissä yhtiöissä maksukykytestiä merkityksellisempi.

Liiketoiminnasta luopumisen verokustannukset osakeyhtiölle ja sen osakkaalle

Tämän tutkimuksen tavoitteena oli selvittää, miten osakeyhtiöstä voidaan luopua niin, että osakas saisi siitä mahdollisimman suuren taloudellisen hyödyn. Osakkaan saaman taloudelliseen hyötyyn liittyvät kiinteästi luopumisesta aiheutuvat verokustannukset. Tässä tutkimuksessa keskityttiin osakeyhtiön purkamiseen, osakekauppaan ja substanssikauppaan. Mallin avulla selvitetään, mitkä tekijät vaikuttavat verokustannuksiin ja kuinka paljon niitä voidaan verosuunnittelukeinoilla alentaa. Liiketoiminnasta luopumisen verotus kohdistuu yhtiöön ja/tai osakkaaseen luopumistavasta riippuen. Veron määrään vaikuttavat yrityksen taserakenne, osakkeiden omistusaika, myyjän tavoitteet, ostajan asema, luopumiseen käytettävissä oleva aika ja verosuunnittelukeinot. Verokustannuksiin erityisesti vaikutti se, millä tavoin varat voidaan siirtää osakkaalle. Verosuunnittelukeinoilla esimerkiksi osingonjaolla voidaan alentaa verokustannuksia merkittävästi. Verotuksenkehittämistyöryhmä jätti loppuraporttinsa 21.12.2010. Tutkimuksen mukaan ehdotetut muutokset kasvattaisivat yritystoiminnasta luopumisen verokustannuksia. Osingonjako verosuunnittelukeinona ei välttämättä olisi enää kaikissa tilanteissa kannattavaa, jos ehdotukset toteutuisivat loppuraportissa esitetyllä tavalla.

Rakennusalan käännetty arvonlisäverovelvollisuus Suomessa - arviointi ensi hetkien kokemusten perusteella

Tutkielman tavoitteena on selvittää ja arvioida rakennusalan käännettyä arvonlisäverotusta koskevan säännöksen onnistuneisuutta ja toimivuutta siirtymävaiheen ja ensi hetkien kokemuksien perusteella. Empiirisenä aineistona käytetään Verohallinnon neuvontapuhelimeen esitettyjä kysymyksiä. Tutkielmassa käydään läpi yritysten hallinnollista taakkaa ja sen muodostumista sekä tutkitaan veronmaksumyönteisyyttä ja siihen vaikuttavia tekijöitä. Tutkielmassa esitetään rakennusteollisuus toimialana ja kerrotaan erilaisista harmaan talouden muodoista ja keinoista torjua niitä. Lopuksi rakennusalan käännettyä arvonlisäveroa tutkitaan peilaamalla sen vaikutuksia yritysten hallinnolliseen taakkaan, veronmaksumyönteisyyteen sekä arvioimalla sen tehokkuutta harmaan talouden torjunnassa ja vaikutuksia verokertymään. Rakennusala on erittäin ongelmallinen harmaan talouden suhteen. Uusimpana keinona rakennusalalla harmaan talouden torjunnassa on otettu käyttöön rakennusalan käännetty arvonlisäverovelvollisuus. Säännös lisännee verokertymää ja ehkäisee tehokkaasti sellaista veronkiertoa, jossa ostaja vähentää arvonlisäveron, jonka myyjä jättää maksamatta valtiolle. Säännös saattaa lisätä myös alan veronmaksumyönteisyyttä, jos tulkinnallisia ongelmia pystytään esimerkiksi ohjeistuksen avulla vähentämään tehokkaasti. Säännös lisää yritysten hallinnollista taakka ja lisäkuormitus korostuu etenkin pk-yritysten taloushallinnossa. Useat rajanvedot eri tilanteisiin niin rakentamispalvelun määrittämisen kuin niin sanotun ostajan statuksen suhteen ovat toistaiseksi hyvin tulkinnallisia ja vaikeita ratkaista. Jos Verohallinto onnistuu ohjeistuksensa tai muiden toimiensa avulla vähentämään säännöksen aiheuttamia tulkinnallisia ongelmia, voidaan säännöksen ajatella olevan kokonaisuudessaan suhteellisen onnistunut ja toimiva sekä toteuttavan niitä tavoitteita, joita siltä odotettiinkin, eli kasvattavan verokertymää ja ehkäisevän tietynlaista harmaata taloutta.

Granulocyte-macrophage colony-stimulating factor does not increase the potency or efficacy of a foot-and-mouth disease virus subunit vaccine

Foot-and-mouth disease (FMD) is one of the most feared diseases of livestock worldwide. Vaccination has been a very effective weapon in controlling the disease, however a number of concerns with the current vaccine including the inability of approved diagnostic tests to reliably distinguish vaccinated from infected animals and the need for high containment facilities for vaccine production, have limited its use during outbreaks in countries previously free of the disease. A number of FMD vaccine candidates have been tested and a replication-defective human adenovirus type 5 (Ad5) vector containing the FMDV capsid (P1-2A) and 3C protease coding regions has been shown to completely protect pigs against challenge with the homologous virus (FMDV A12 and A24). An Ad5-P1-2A+3C vaccine for FMDV O1 Campos (Ad5-O1C), however, only induced a low FMDV-specific neutralizing antibody response in swine potency tests. Granulocyte-macrophage colony-stimulating factor (GM-CSF) has been successfully used to stimulate the immune response in vaccine formulations against a number of diseases, including HIV, hepatitis C and B. To attempt to improve the FMDV-specific immune response induced by Ad5-O1C, we inoculated swine with Ad5-O1C and an Ad5 vector containing the gene for porcine GM-CSF (pGM-CSF). However, in the conditions used in this trial, pGM-CSF did not improve the immune response to Ad5-O1C and adversely affected the level of protection of swine challenged with homologous FMDV.

Effects of a Financial Transaction Tax - Do Transaction Costs Lower Volatility?: A Literature Review

In this literature review the theorethical framework of Financial transaction taxes and their assumed effect on market volatility is assessed. The empirical evidence from various studies is compared against the theory and a simple empirical review of the Finnish stock market is conducted. The findings implicate that financial transaction taxes can not reduce volatility and their actual effect on markets is dependend by many other factors as well. Some evidence even suggests that transactions taxes may actually raise volatility.

Do hematologic constituents really increase due to endurance exercise in horses?

The aim of this study was to evaluate the behavior of blood constituents in a group of horses that successfully completed long endurance rides in tropical conditions. Jugular vein puncture was done to collect blood before, during and after rides. Data were analyzed using a mathematic approach, based on the hematocrit and blood volume where the percentual change in plasma volume was used to correct the values of each variable analyzed. Significance was inferred when P<0.05. The proposed mathematical model to assess blood constituents concentrations allowed the observation of a different pattern of the variables behavior, pointing out that the approach followed by the authors could be more sensitive than ones that did not take this routine. In conclusion, the method used in this study enabled to monitor the physiological processes that actually occur during endurance effort in tropical conditions.

A 28-fold increase in secretory protein synthesis is associated with DNA puff activity in the salivary gland of Bradysia hygida (Diptera, Sciaridae)

When the first group of DNA puffs is active in the salivary gland regions S1 and S3 of Bradysia hygida larvae, there is a large increase in the production and secretion of new salivary proteins demonstrable by [3H]-Leu incorporation. The present study shows that protein separation by SDS-PAGE and detection by fluorography demonstrated that these polypeptides range in molecular mass from about 23 to 100 kDa. Furthermore, these proteins were synthesized mainly in the S1 and S3 salivary gland regions where the DNA puffs C7, C5, C4 and B10 are conspicuous, while in the S2 region protein synthesis was very low. Others have shown that the extent of amplification for DNA sequences that code for mRNA in the DNA puffs C4 and B10 was about 22 and 10 times, respectively. The present data for this group of DNA puffs are consistent with the proposition that gene amplification is necessary to provide some cells with additional gene copies for the production of massive amounts of proteins within a short period of time (Spradling AC and Mahowald AP (1980) Proceedings of the National Academy of Sciences, USA, 77: 1096-1100).

Acute extracellular fluid volume changes increase ileocolonic resistance to saline flow in anesthetized dogs

We determined the effect of acute extracellular fluid volume changes on saline flow through 4 gut segments (ileocolonic, ileal, ileocolonic sphincter and proximal colon), perfused at constant pressure in anesthetized dogs. Two different experimental protocols were used: hypervolemia (iv saline infusion, 0.9% NaCl, 20 ml/min, volume up to 5% body weight) and controlled hemorrhage (up to a 50% drop in mean arterial pressure). Mean ileocolonic flow (N = 6) was gradually and significantly decreased during the expansion (17.1%, P<0.05) and expanded (44.9%, P<0.05) periods while mean ileal flow (N = 7) was significantly decreased only during the expanded period (38%, P<0.05). Mean colonic flow (N = 7) was decreased during expansion (12%, P<0.05) but returned to control levels during the expanded period. Mean ileocolonic sphincter flow (N = 6) was not significantly modified. Mean ileocolonic flow (N = 10) was also decreased after hemorrhage (retracted period) by 17% (P<0.05), but saline flow was not modified in the other separate circuits (N = 6, 5 and 4 for ileal, ileocolonic sphincter and colonic groups, respectively). The expansion effect was blocked by atropine (0.5 mg/kg, iv) both on the ileocolonic (N = 6) and ileal (N = 5) circuits. Acute extracellular fluid volume retraction and expansion increased the lower gastrointestinal resistances to saline flow. These effects, which could physiologically decrease the liquid volume being supplied to the colon, are possible mechanisms activated to acutely balance liquid volume deficit and excess.

Wheat bran- but not oat bran-enriched diets increase the mucosal height of the cecum and colon of newly weaned and aged rats

The effect of diets enriched with oat or wheat bran (prepared by the addition of 300 g of each fiber to 1000 g of the regular diet), given for 8 weeks, on the mucosal height of the colon and cecum was investigated. Newly weaned (21 days old) and aged (12 months old) male Wistar rats were used in this study. As compared to controls, diets enriched with wheat bran provoked a significant increase in the mucosal height, whereas oat bran did not cause any effect. In newly weaned rats (21 days old), wheat bran increased the mucosal height (µm) in the cecum by 20% (mean ± SEM for 8 rats; 169.1 ± 5.2 and 202.9 ± 8.0 for control and wheat bran, respectively) and in the colon (218.8 ± 7.2 and 264.5 ± 18.8 for control and wheat bran, respectively). A similar effect was observed in aged rats (12 months old), with an increase of 15% in the mucosal height (µm) of the cecum (mean ± SEM of 8 rats; 193.2 ± 8.6 and 223.7 ± 8.3 for control and wheat bran, respectively) and of 17% in the colon (300.4 ± 9.2 and 352.2 ± 15.9 for control and wheat bran, respectively)

Paradoxical increase of exploratory behavior in the elevated plus-maze by rats exposed to two kinds of aversive stimuli

Albino rats were submitted to a 24-h period of social isolation (individual housing) combined with 0, 1, 2 or 3 twenty-four-hour periods of exposure to different vivaria (novelty) and tested in the elevated plus-maze. Results, reported as mean ± SEM for N = 12, show that the time (in seconds) spent in the open arms by rats exposed to novelty for 0, 1, 2 and 3 days was 28.3 ± 4.4, 31.6 ± 3.2, 29.1 ± 3.5 and 25.0 ± 3.3, respectively, when grouped in the same vivarium; 29.6 ± 2.7, 7.6 ± 2.1, 9.6 ± 4.4 and 28.5 ± 3.7 when grouped in different vivaria; 2.9 ± 1.1, 1.8 ± 1.0, 2.7 ± 1.1 and 0 ± 0 when isolated in the same vivarium, and 2.6 ± 1.1, 31.5 ± 8.2, 24.8 ± 4.2 and 0 ± 0 when isolated in different vivaria. The number of entries into the open and closed arms followed a similar trend. This indicates that, separately, both exposure to novelty and isolation are aversive manipulations. Paradoxically, when novelty was combined with a concomitant 24-h period of social isolation prior to testing, the decrease in exploratory behavior caused by either of the two aversive manipulations alone was reverted. These results are indicative that less intense anxiety triggers mechanisms mediating less energetic behavior such as freezing, while higher levels trigger mechanisms mediating more vigorous action, such as flight/fight behavior, since the combination of two aversive situations resulted in more exploratory behavior than with either alone. They are also suggestive of habituation to the effects of novelty, since exposure to it for 3 days produced exploratory behavior similar to that of controls