Sysselsättningseffekter i svenska aktiebolag genererade av återinförandet av ROT-avdraget 2008 : En utvärdering med hjälp av syntetisk kontrollmetod

Målet med detta arbete är att utvärdera effekterna av ROT-avdraget som återinfördes i Sverige december 2008. ROT-avdragets syfte var att stimulera byggbranschen och öka byggandet i Sverige. Jag vill i detta arbeta undersöka vilka effekter återinförandet av ROT-avdraget hade på sysselsättningen inom byggbranschen i Sverige. De data som används kommer att behandla aktiebolag i Sverige och är insamlade från företagens bokföringar. En syntetisk kontrollmetod kommer att användas för analysen. Denna metod går ut på att skapa en syntetisk kontrollenhet som jämförs med den behandlade enheten, d.v.s. byggbranschen. I detta fall är det byggbranschen före och efter införandet av ROT-avdraget som kommer studeras. Resultaten tyder på att det skapats cirka 21 000 jobb genom återinförandet av ROT-avdraget.

Who claims gifts as a tax deduction? An examination of tax deductible gift statistics

Many donors, particularly those contemplating a substantial donation, consider whether their donation will be deductible from their taxable income. This motivation is not lost on fundraisers who conduct appeals before the end of the taxation year to capitalise on such desires. The motivation is also not lost on Treasury analysts who perceive the tax deduction as “lost” revenue and wonder if the loss is “efficient” in economic terms. Would it be more efficient for the government to give grants to deserving organisations, rather than permitting donor directed gifts? Better still, what about contracts that lock in the use of the money for a government priority? What place does tax deduction play in influencing a donor to give? Does the size of the gift bear any relationship to the size of the tax deduction? Could an increased level of donations take up an increasing shortfall in government welfare and community infrastructure spending? Despite these questions being asked regularly, little has been rigorously established about the effect of taxation deductions on a donor’s gifts.

Plant height affects Fusarium crown rot severity in wheat

Effects of plant height on Fusarium crown rot (FCR) disease severity were investigated using 12 pairs of near-isogenic lines (NILs) for six different reduced height (Rht) genes in wheat. The dwarf isolines all gave better FCR resistance when compared with their respective tall counterparts, although the Rht genes involved in these NILs are located on several different chromosomes. Treating plants with exogenous gibberellin increased FCR severity as well as seedling lengths in all of the isolines tested. Analysis of the expression of several defense genes with known correlation with resistance to FCR pathogens between the Rht isolines following FCR inoculation indicated that the better resistance of the dwarf isolines was not due to enhanced defense gene induction. These results suggested that the difference in FCR severity between the tall and dwarf isolines is likely due to their height difference per se or to some physiological and structural consequences of reduced height. Thus, caution should be taken when considering to exploit any FCR locus located near a height gene.

Rhizoctonia crown and root rot of the pasture legume, sulla (Hedysarum coronarium)

Rhizoctonia solani AG-2-2 was isolated from wilting and dying plants of sulla (Hedysarum coronarium), which is currently being assessed in eastern and southern Australia for its potential as a pasture and forage legume. Infected plants in the field had extensive rotting of the taproot, lateral roots and crown. Koch's postulates were fulfilled using three inoculation methods. The disease may pose a considerable threat to the potential use of H. coronarium in the dryland, grazing farming systems of Australia, with resistance offering the most viable option for minimising its impact.

Survey of Fusarium species associated with crown rot of wheat and barley in eastern Australia

Fusarium species associated with crown rot were isolated and identified from 409 wheat, barley or durum wheat crops from the eastern Australian grain belt between 1996 and 1999. Fusarium pseudograminearum was almost the only species isolated from crops in Queensland and New South Wales. F. pseudograminearum was also the most common species in Victoria and South Australia, but F. culmorum was frequently isolated in these states. F. culmorum accounted for more than 70% of isolates from the Victorian high-rainfall (> 500 mm) region and the South-East region of South Australia. F. culmorum comprised 18% of isolates from the Victorian medium-rainfall (350-500 mm) region, and 7% of isolates from each of the Victorian low-rainfall region and the Mid-North region of South Australia. F. avenaceum, F. crookwellense and F. graminearum were isolated very infrequently. The proportion of F. culmorum among isolates of Fusarium from districts in Victoria and South Australia was strongly correlated with climatic conditions around the end of the growing season, especially with rainfall in November.

First record of Nematospora coryli in Australia and its association with dry rot of Citrus

Nematospora (Eremothecium) coryli was isolated from Citrus and identified for the first time in Australia. This insect-transmitted yeast was associated with dry rot in cultivated and native Citrus fruits. Although N. coryli is known as a serious seed pathogen of many tropical and sub-tropical plants, evidence is presented that it has been present and undetected in Queensland for at least ninety years.

Confirmation of QTL mapping and marker validation for partial seedling resistance to crown rot in wheat line '2-49'

We have tested the efficacy of putative microsatellite single sequence repeat (SSR) markers, previously identified in a 2-49 (Gluyas Early/Gala) × Janz doubled haploid wheat (Triticum aestivum) population, as being linked to partial seedling resistance to crown rot disease caused by Fusarium pseudograminearum. The quantitative trait loci (QTLs) delineated by these markers have been tested for linkage to resistance in an independent Gluyas Early × Janz doubled haploid population. The presence of a major QTL on chromosome 1DL (QCr.usq-1D1) and a minor QTL on chromosome 2BS (QCr.usq-2B1) was confirmed. However, a putative minor QTL on chromosome 2A was not confirmed. The QTL on 1D was inherited from Gluyas Early, a direct parent of 2-49, whereas the 2B QTL was inherited from Janz. Three other putative QTLs identified in 2-49 × Janz (on 1AL, 4BL, and 7BS) were inherited by 2-49 from Gala and were not able to be confirmed in this study. The screening of SSR markers on a small sample of elite wheat genotypes indicated that not all of the most tightly linked SSR markers flanking the major QTLs on 1D and 1A were polymorphic in all backgrounds, indicating the need for additional flanking markers when backcrossing into some elite pedigrees. Comparison of SSR haplotypes with those of other genotypes exhibiting partial crown rot resistance suggests that additional, novel sources of crown rot resistance are available.

Successful management of colletotrichum crown and stolon rot in runner production in sub-tropical Australia

Crown, stolon, and petiole rots caused by Colletotrichum gloeosporioides (C.g.) were first identified in runner beds of the Queensland Approved Runner Scheme (QARS) in February 1989. The outbreaks occurred annually from 1990 to 1994. Minor losses in subsequent fruit crops occurred from 1990 to 1993, with 50% post-establishment losses occurring on fruit farms in southeast Queensland in 1994. The objective of this work was to provide a control strategy for the disease that would give stability to the QARS. Runner-bed trials in 1993-1994 showed that Octave® (462 g/kg prochloraz as the MnCl2 complex) was highly effective in reducing the incidence field symptoms and laboratory recovery of C.g. from symptomless petioles. A simple detached petiole laboratory test for measuring fungicide efficacy in runner bed trials and for laboratory screening of fungicides, is described. Scheme protocols were changed to require that only foundation plants from tissue culture were allowed onto QARS sites. These were to be symptomless and to have tested negative for the presence of C.g. The application of Octave® at fortnightly intervals in all QARS nurseries has reduced the level of visible symptoms and the laboratory recovery of C.g. from symptomless petioles to almost zero.

Field assessment of avocado rootstock selections for resistance to Phytophthora root rot.

Phytophthora root rot (PRR), caused by P. cinnamomi, is a primary constraint on avocado productivity in Australia. Numerous field trials at sites in northern NSW and southern QLD have demonstrated significant variation in tree health amongst commercial rootstocks and recently selected material, grown under high PRR disease pressure. Selections 'SHSR-02', 'SHSR-04', ungrafted 'Hass' (rooted cuttings from clonal propagation) and the commercial rootstock 'DusaTM' were significantly healthier over time than other rootstocks, many of which died during the course of the trials. 'Reed' was consistently highly susceptible. In many cases superior tree health was associated with increased tree height and trunk girth. The trials also clearly demonstrate the negative impact of Phytophthora root rot on establishment of new avocado production blocks, and the importance of identifying and selecting avocado rootstock material that can withstand high P. cinnamomi disease pressure.

Management of Phytophthora fruit rot and Pythium-related root rot of papaya

Management of Phytophthora fruit rot and Pythium-related root rot of papaya.

Phosphonate use for Phytophthora root rot management in Shepard

Phytophthora root rot of avocados and is the major limiting factor to avocado production in Australia. The disease has a significant impact on productivity. An integrated program is recommended for Phytophthora root rot management with phosphorus acid a key component of this strategy. Monthly root analyses will be conducted on 5 avocado orchards across a range of growing environments on the Atherton Tablelands. Detailed tree phenology data will be collected orchard at the same time the root sampling occurs. In conjunction with the phenological data, decay curves will allow the development of recommendations to optimize phosphorous acid applications for the management of Phytophthora root rot in Shepard avocados.

Phosphonate applied as a pre-plant dip controls Phytophthora cinnamomi root and heart rot in susceptible pineapple hybrids.

The effectiveness of pre-plant dips of crowns in potassium phosphonate and phosphorous acid was investigated in a systematic manner to develop an effective strategy for the control of root and heart rot diseases caused by Phytophthora cinnamomi in the pineapple hybrids 'MD2' and '73-50' and cultivar Smooth Cayenne. Our results clearly indicate that a high volume spray at planting was much less effective when compared to a pre-plant dip. 'Smooth Cayenne' was found to be more resistant to heart rot than 'MD2' and '73-50', and 'Smooth Cayenne' to be more responsive to treatment with potassium phosphonate. Based on cumulative heart rot incidence over time 'MD2' was more susceptible to heart rot than '73-50' and was more responsive to an application of phosphorous acid. The highest levels of phosphonate in roots were reached one month after planting and levels declined during the next two months. Pre-plant dipping of crowns prior to planting is highly effective to control root and heart rot in the first few months but is not sufficient to maintain health of the mother plant root system up until plant crop harvest when weather conditions continue to favour infection.