A member of the PLEIOTROPIC DRUG RESISTANCE family of ATP binding cassette transporters is required for the formation of a functional cuticle in Arabidopsis.

Although the multilayered structure of the plant cuticle was discovered many years ago, the molecular basis of its formation and the functional relevance of the layers are not understood. Here, we present the permeable cuticle1 (pec1) mutant of Arabidopsis thaliana, which displays features associated with a highly permeable cuticle in several organs. In pec1 flowers, typical cutin monomers, such as ω-hydroxylated fatty acids and 10,16-dihydroxypalmitate, are reduced to 40% of wild-type levels and are accompanied by the appearance of lipidic inclusions within the epidermal cell. The cuticular layer of the cell wall, rather than the cuticle proper, is structurally altered in pec1 petals. Therefore, a significant role for the formation of the diffusion barrier in petals can be attributed to this layer. Thus, pec1 defines a new class of mutants. The phenotypes of the pec1 mutant are caused by the knockout of ATP BINDING CASSETTEG32 (ABCG32), an ABC transporter from the PLEIOTROPIC DRUG RESISTANCE family that is localized at the plasma membrane of epidermal cells in a polar manner toward the surface of the organs. Our results suggest that ABCG32 is involved in the formation of the cuticular layer of the cell wall, most likely by exporting particular cutin precursors from the epidermal cell.

Relatório Técnico do TCTP 2007

Com a celebração, em 2006, do convênio entre o Japão, por meio da ‘Japan International Cooperation Agency – JICA’, e o Brasil, por meio da ‘Agência Brasileira de Cooperação – ABC’, do Ministério das Relações Exteriores - MRE, a Embrapa Hortaliças realizou no período de 5 de novembro a 7 de dezembro de 2007, o ‘II CURSO INTERNACIONAL SOBRE PRODUÇÃO SUSTENTÁVEL DE HORTALIÇAS’. De acordo com o memorando de entendimento, o ‘II Curso’ estava programado para os técnicos que atuam em instituições de assistência técnica e extensão rural de países da América Latina, exceto os do Cone Sul (Argentina, Chile e Uruguai). Entretanto, por solicitação da JICA, esta cláusula foi alterada em discussões posteriores com a Embrapa e a ABC, e o curso foi realizado exclusivamente para os técnicos de instituições de países de Língua Portuguesa da África.

Abnormal Lung Function and Risk for Heart Failure in the Elderly: The Health, Aging, and Body Composition Study

Background: Chronic obstructive pulmonary disease (COPD) has been associated with increased risk for heart failure (HF). The impact of subclinical abnormal spirometric findings on HF risk among older adults without history of COPD is not well elucidated. Methods: We evaluated 2125 participants (age 73.6±2.9 years; 50.5% men; 62.3% white; 45.6/9.4% past/current smokers; body mass index [BMI] 27.2±4.6 kg/m2) without prevalent COPD or HF who underwent baseline spirometry in the Health ABC Study. Abnormal lung function was defined either as forced vital capacity (FVC) below lower limit of normal (LLN) or forced expiratory volume in 1st sec (FEV1) to FVC ratio below LLN. Results: On follow-up (median, 9.4 years), 68 of 350 (19.4%) participants with abnormal lung function developed HF, as compared to 172 of 1775 (9.7%) participants with normal lung function (hazard ratio [HR], 2.31; 95% confidence interval [CI], 1.74 -3.06; P<.001). This increased risk persisted after adjusting for all other independent predictors of HF in the Health ABC Study, BMI, incident coronary events, and several inflammatory markers (HR, 1.82; 95% CI, 1.30 -2.54; P<.001), and remained constant over time. Baseline FVC and FEV1 had a linear association with HF risk (Figure). In adjusted models, HF risk increased by 21% (95% CI, 10 -36%) per 10% decrease in FVC and 18% (95% CI, 10 -28%) per 10% decrease in FEV1 (both P<.001); this association persisted among participants with normal lung function at baseline. Findings were consistent across sex, race, and smoking status. Conclusions: Subclinical abnormal spirometric findings are prevalent among older adults and are independently associated with risk for incident HF.

A Gestão de Stock: O Fornecimento de OutPut como factor de redução de custo

O presente trabalho tem como objectivo mostrar a importância que a Gestão económica de Stock tem no processo de redução de custo, por via da implementação de um modelo. E para isso far-se-á um estudo de caso numa empresa inserida no ramo de transformação de pescado – FRESCOMAR. A metodologia adoptada para alcançar os objectivos propostos passou pela pesquisa bibliográfica, recolha de dados e de informação relevante junto da empresa e tratamento dos dados numa folha de Excel. O modelo de gestão de Stock a ser implementado depende essencialmente da componente procura, onde que para uma empresa com procura constante utiliza-se os modelos determinísticos e para uma com procura aleatória utiliza-se os modelos estocásticos (Nível de Encomenda e Revisão Cíclica). Nos modelos determinísticos temos 4 modelos diferenciados pela forma de reposição e a admissibilidade da procura. Com as informações recolhidas junto da empresa em estudo escolhemos implementar o modelo de reposição não instantânea com ruptura não permitida e obtivemos a optimização do Stock com níveis reduzidos de produção e consequentemente houve uma diminuição do custo. Com resultados obtiveram-se ainda valores da Quantidade Óptima a ser Produzida, do Stock Máximo e do Custo Total Óptimo por unidade de tempo. Devido a diversidade de produtos propomos à empresa a utilização da análise ABC para classificar os produtos reagrupando-os em classes A, B e C, conforme o peso no consumo de Stock.

Proposta de Implementação do Time-Driven Activity - Based Costing numa Empresa Industrial

O presente trabalho tem como objectivo a apresentação do processo de concepção e implementação de um projecto-piloto de um sistema de custeio baseado em actividades e tempo – TDABC, numa empresa industrial de conserva de pescado, Frescomar, S.A. Mais especificamente o trabalho desenvolveu-se na apuração do custo da área de produção da empresa objecto de estudo. O sistema de custeio Time-Driven Activity-Based Costing (TDABC) representa um modelo alternativo aos sistemas tradicionais da contabilidade de custos, e é uma evolução do Activity-Based Costing (ABC). O sistema ABC surgiu durante a década de 1980 e tem vindo a evoluir desde então. Muitas empresas abandonaram o ABC, pois este método de custeio, além de não conseguir captar a complexidade das suas operações, a sua implementação é demorado, e é muito dispendioso de aplicar e manter. Com o método TDABC encontra-se uma alternativa para dirimir estes problemas. Observou-se a necessidade do desenvolvimento de apenas algumas equações de tempo (time equations) para representar as principais actividades da área de produção. Foram observadas, durante a realização do estudo, vários dos benefícios do TDABC como: a facilidade em modelar actividades complexas por meio das equações de tempo, obtenção rigorosa de gastos e o baixo tempo de desenvolvimento do modelo. Contudo, também foram identificadas algumas limitações como subjectividade no cálculo do tempo de execução das actividades e dificuldade em se estimar as equações de tempo para actividades pouco estruturadas.

Anorexie: évaluation et prise en charge somatiques [Anorexia: somatic assessment and management].

Anorexia nervosa, which affects about 2-3% of the general population, is the psychiatric illness with the highest rate of mortality. The management is often complex, requiring multiple stakeholders on the patient's physical and psychiatric. The new specialized centre "abC" (anorexia-bulimia, Centre vaudois) was created with the objective of providing quality services to patients involved and to provide a network facilitating the interaction between physicians and specialized institutions. This is an inter-institutional and interdisciplinary collaboration born of the CHUV and the eHnv (Hospitalized Institutions in Nord Vaudois). The abC includes an outpatient pole (CHUV) and a hospital unit on the site of Saint Loup. At term, it will include a day centre (CHUV).

Ketä korkeakoulukenttä hylkii? Opintojen keskeyttäminen akateemisen koulutushierarkian eri tasoilla

Summary: Who are rejected by the field of higher education? Dropout at different levels of the academic hierarchy of education

Laadullisen tutkimuksen kurjuus opiskelijoiden kertomana

Summary: Misery of qualitative research as told by students

Uuttoajan ja EDTA:n vaikutus metsitettyjen peltomaiden ravinteiden uuttumiseen happamaan ammoniumasetaattiin

Summary: Effect of extraction time and EDTA on acid ammonium concentration of afforested agricultural soils

GIS analysis of change in an agricultural landscape in Central Finland

Selostus: Keskisuomalaisen maatalousmaiseman muutosten GIS-analyysi

Gain of function mutations in CgPDR1 of Candida glabrata not only mediate antifungal resistance but also enhance virulence.

CgPdr1p is a Candida glabrata Zn(2)-Cys(6) transcription factor involved in the regulation of the ABC-transporter genes CgCDR1, CgCDR2, and CgSNQ2, which are mediators of azole resistance. Single-point mutations in CgPDR1 are known to increase the expression of at least CgCDR1 and CgCDR2 and thus to contribute to azole resistance of clinical isolates. In this study, we investigated the incidence of CgPDR1 mutations in a large collection of clinical isolates and tested their relevance, not only to azole resistance in vitro and in vivo, but also to virulence. The comparison of CgPDR1 alleles from azole-susceptible and azole-resistant matched isolates enabled the identification of 57 amino acid substitutions, each positioned in distinct CgPDR1 alleles. These substitutions, which could be grouped into three different "hot spots," were gain of function (GOF) mutations since they conferred hyperactivity to CgPdr1p revealed by constitutive high expression of ABC-transporter genes. Interestingly, the major transporters involved in azole resistance (CgCDR1, CgCDR2, and CgSNQ2) were not always coordinately expressed in presence of specific CgPDR1 GOF mutations, thus suggesting that these are rather trans-acting elements (GOF in CgPDR1) than cis-acting elements (promoters) that lead to azole resistance by upregulating specific combinations of ABC-transporter genes. Moreover, C. glabrata isolates complemented with CgPDR1 hyperactive alleles were not only more virulent in mice than those with wild type alleles, but they also gained fitness in the same animal model. The presence of CgPDR1 hyperactive alleles also contributed to fluconazole treatment failure in the mouse model. In conclusion, this study shows for the first time that CgPDR1 mutations are not only responsible for in vitro/in vivo azole resistance but that they can also confer a selective advantage under host conditions.

Inner-membrane transporters for the siderophores pyochelin in Pseudomonas aeruginosa and enantio-pyochelin in Pseudomonas fluorescens display different enantioselectivities.

Iron uptake and transcriptional regulation by the enantiomeric siderophores pyochelin (Pch) and enantio-pyochelin (EPch) of Pseudomonas aeruginosa and Pseudomonas fluorescens, respectively, are stereospecific processes. The iron-loaded forms of Pch (ferriPch) and of EPch (ferriEPch) are recognized stereospecifically (i) at the outer membrane by the siderophore receptors FptA in P. aeruginosa and FetA in P. fluorescens and (ii) in the cytoplasm by the two AraC-type regulators PchR, which are activated by their cognate siderophore. Here, stereospecific siderophore recognition is shown to occur at the inner membrane also. In P. aeruginosa, translocation of ferriPch across the inner membrane is carried out by the single-subunit siderophore transporter FptX. In contrast, the uptake of ferriEPch into the cytoplasm of P. fluorescens was found to involve a classical periplasmic binding protein-dependent ABC transporter (FetCDE), which is encoded by the fetABCDEF operon. Expression of a translational fetA-gfp fusion was repressed by ferric ions, and activated by the cognate siderophore bound to PchR, thus resembling the analogous regulation of the P. aeruginosa ferriPch transport operon fptABCX. The inner-membrane transporters FetCDE and FptX were expressed in combination with either of the two siderophore receptors FetA and FptA in a siderophore-negative P. aeruginosa mutant deleted for the fptABCX operon. Growth tests conducted under iron limitation with ferriPch or ferriEPch as the iron source revealed that FptX was able to transport ferriPch as well as ferriEPch, whereas FetCDE specifically transported ferriEPch. Thus, stereospecific siderophore recognition occurs at the inner membrane by the FetCDE transporter.

Formas químicas, disponibilidade de manganês e produtividade de soja em solos sob semeadura direta

O trabalho foi desenvolvido com os objetivos de testar, dentre vários extratores de micronutrientes do solo, qual é o mais adequado para avaliar a disponibilidade de Mn em solos sob sistema de semeadura direta (SSD); estudar, com auxílio da ressonância paramagnética eletrônica (RPE), a interação do Mn com os ácidos húmicos (AH) de solos de locais com e sem constatações de deficiência desse nutriente, e avaliar em quais das frações do solo (trocável, orgânica, óxido e residual) estava ligado o Mn, após sua aplicação no solo. Quatro locais foram selecionados para o estudo (Local I: Faz. Santa Rosa; II e III: Faz. Novo Horizonte e IV: Campo Experimental da Fundação ABC). Os Locais I, II e III situam-se em Tibagi, PR, e o Local IV, em Castro (PR). De modo geral, as doses de Mn aplicadas elevaram os teores de Mn nos solos, mas a concentração e a quantidade de Mn acumuladas pelas plantas de soja foram pouco influenciadas. Os teores de Mn nas frações trocável, orgânica e óxido das amostras do Local I aumentaram com as doses de Mn aplicadas no solo, tendo a maior elevação ocorrido na fração orgânica. Nessa fração, os teores aumentaram de 5,4 mg kg-1, na testemunha, para 35,1 mg kg-1, com a aplicação da maior dose. Os sinais de Mn não foram detectados por RPE nas amostras sólidas de AH (pH 3,0). A quantificação de Mn nessas amostras, após digestão nítrico-perclórica, juntamente com a observação de Mn por RPE, em amostras de AH em solução (pH 2,4), confirmou a hipótese de que o Mn presente nas amostras de AH estava na forma de ligações muito estáveis com os grupos funcionais (provavelmente carboxílicos) do AH. A ausência de efeito do Mn na produtividade da soja pode ser devida à complexação do nutriente pela MO. De forma geral, o DTPA-TEA foi o extrator mais adequado na avaliação da disponibilidade de Mn à soja.

Aggregation and errors in management accounting

Il est important pour les entreprises de compresser les informations détaillées dans des sets d'information plus compréhensibles. Au chapitre 1, je résume et structure la littérature sur le sujet « agrégation d'informations » en contrôle de gestion. Je récapitule l'analyse coûts-bénéfices que les comptables internes doivent considérer quand ils décident des niveaux optimaux d'agrégation d'informations. Au-delà de la perspective fondamentale du contenu d'information, les entreprises doivent aussi prendre en considération des perspectives cogni- tives et comportementales. Je développe ces aspects en faisant la part entre la comptabilité analytique, les budgets et plans, et la mesure de la performance. Au chapitre 2, je focalise sur un biais spécifique qui se crée lorsque les informations incertaines sont agrégées. Pour les budgets et plans, des entreprises doivent estimer les espérances des coûts et des durées des projets, car l'espérance est la seule mesure de tendance centrale qui est linéaire. A la différence de l'espérance, des mesures comme le mode ou la médiane ne peuvent pas être simplement additionnés. En considérant la forme spécifique de distributions des coûts et des durées, l'addition des modes ou des médianes résultera en une sous-estimation. Par le biais de deux expériences, je remarque que les participants tendent à estimer le mode au lieu de l'espérance résultant en une distorsion énorme de l'estimati¬on des coûts et des durées des projets. Je présente également une stratégie afin d'atténuer partiellement ce biais. Au chapitre 3, j'effectue une étude expérimentale pour comparer deux approches d'esti¬mation du temps qui sont utilisées en comptabilité analytique, spécifiquement « coûts basés sur les activités (ABC) traditionnelles » et « time driven ABC » (TD-ABC). Au contraire des affirmations soutenues par les défenseurs de l'approche TD-ABC, je constate que cette dernière n'est pas nécessairement appropriée pour les calculs de capacité. Par contre, je démontre que le TD-ABC est plus approprié pour les allocations de coûts que l'approche ABC traditionnelle. - It is essential for organizations to compress detailed sets of information into more comprehensi¬ve sets, thereby, establishing sharp data compression and good decision-making. In chapter 1, I review and structure the literature on information aggregation in management accounting research. I outline the cost-benefit trade-off that management accountants need to consider when they decide on the optimal levels of information aggregation. Beyond the fundamental information content perspective, organizations also have to account for cognitive and behavi¬oral perspectives. I elaborate on these aspects differentiating between research in cost accounti¬ng, budgeting and planning, and performance measurement. In chapter 2, I focus on a specific bias that arises when probabilistic information is aggregated. In budgeting and planning, for example, organizations need to estimate mean costs and durations of projects, as the mean is the only measure of central tendency that is linear. Different from the mean, measures such as the mode or median cannot simply be added up. Given the specific shape of cost and duration distributions, estimating mode or median values will result in underestimations of total project costs and durations. In two experiments, I find that participants tend to estimate mode values rather than mean values resulting in large distortions of estimates for total project costs and durations. I also provide a strategy that partly mitigates this bias. In the third chapter, I conduct an experimental study to compare two approaches to time estimation for cost accounting, i.e., traditional activity-based costing (ABC) and time-driven ABC (TD-ABC). Contrary to claims made by proponents of TD-ABC, I find that TD-ABC is not necessarily suitable for capacity computations. However, I also provide evidence that TD-ABC seems better suitable for cost allocations than traditional ABC.