RR soybean seed quality after application of glyphosate in different stages of crop development

In consequence of several studies and speculations concerning the issue of RR transgenic soybean after the application of glyphosate, additional scientific investigations became necessary to clarify the actual viability of the product use when applied in different developmental stages of the soybean crop. Therefore, this study was aimed to evaluate the physiological quality as well as seed health quality of RR soybean subjected to application of the herbicide glyphosate in different phonological stages of the transgenic soybean, cultivar CD 219RR. For this, an experiment with a complete block experimental design with treatments randomly distributed within the block, with four replications, was carried out. The assessed treatments were foliar sprayings of glyphosate in three increasing dosages [0 (control); 1,440 g ha-1; and 2,880 g ha-1] of acid equivalent, applied in two crop developmental stages: vegetative (V6) and reproductive (R2). The variables assessed were: germination; first count of germination; fresh and dry mass of seedlings, lengths of seedling and root; vigor and viability by the tetrazolium test; and seed health quality. Glyphosate application may adversely affect physiological quality of RR soybean seeds, when applied in dosages varying from 1,440 to 2,880 g acid equivalent per hectare at the stages V6 and R2.

Integrated reporting – a new form of a firm’s interaction with stakeholders

This study examines a new kind of public reporting, called integrated reporting as a form of a firm’s interaction with stakeholders. The study concerned issues such as how the studied organization defined its stakeholders and how this definition evolved during the transition period from 2009 to 2013, how has the integrated reporting of the organization evolved as an instrument of interaction with stakeholders over the transition period, and how the organization reported its value creation according to the international integrated reporting framework in the final, full-featured report. In examining the theory, the study used a qualitative analysis method that allowed deriving conceptual tools necessary to carry out the study. This study is based on the material of the five integrated reports written in Russian from a subsidiary of a Russian public company. The subsidiary carried out the transition to an integrated reporting for the five years from 2009 to 2013. A comparative qualitative method was used in reviewing the empirical material. During the research, an active cooperation of the organization with key stakeholders was revealed, which occurred during the whole period of development of integrated reporting. As a result, integrated reports were produced in cooperation with various key stakeholders, allowing balancing the financial and non-financial information in the reports. The study found that during the transition period, integrated reports gradually changed in the direction of greater clarity and ease of access to perception, consistency of presentation and materiality. The integrated reporting of the organization began reflect the basic requirements of the international integrated reporting framework regarding the content elements and guiding principles. Thus, the organization’s reports began including features of financial and non-financial reporting and connecting the three aspects of the organization's activities: economic, environmental and social. This study reveals the importance of identifying key stakeholders and their influence on the creation of organizational value. The new form of reporting suits better the requirements of modern organizations to interact with their stakeholder groups. The integrated reporting, which reflects the principles of the international integrated reporting framework, is an active resource for companies to communicate with stakeholders and a platform of transmission the necessary information on the creation of value in the long term.