16,532 research outputs found
The long-term survival of Phytophthora cinnamomi in mature Banksia grandis killed by the pathogen
No full textThe ability of Phytophthora cinnamomi to survive long dry periods is the key to its persistence in the south-west of Western Australia. It has been proposed that dead Banksia grandis are a significant long-term reservoir for P. cinnamomi inoculum. To test this, 36 healthy B. grandis trees were inoculated in April 1999, and the presence of viable propagules in planta was determined between 2 and 34 months after tree death. By 10 months after inoculation, 75% of the trees had died, with the remaining seven trees dying by 22 months. The pathogen was more commonly recovered from bark than from wood, except from those trees that died at 22 months, and more commonly from above-ground trunks than below-ground trunks and roots until 8 months after plant death. In trees that died 12 months after inoculation, P. cinnamomi was recovered from 60% of trunk and root core samples at 3 months, declining to 33% at 10 months, 5.5% at 12 months and 0.1% at 34 months after tree death. In trees that died at 22 months, P. cinnamomi was recovered from 87% of trunk and root samples 2 months after tree death, decreasing to 0.5% by 33 months. This study suggests that the pathogen does not have a saprotrophic phase within dead B. grandis tissue, and B. grandis is unlikely to be a long-term reservoir for P. cinnamomi. However, the manipulation of the density of B. grandis and the use of fire to facilitate the breakdown of dead Banksia trunks in the Eucalyptus marginata (jarrah) forest may reduce the spread and impact of P. cinnamomi
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A letter from Grandis Lenken, President of USO South Texas, to the Board of Directors of USO South Texas regarding an upcoming meeting.
No full textA letter from Grandis Lenken, President of USO South Texas, to the Board of Directors of USO South Texas regarding an upcoming meeting
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A letter from Grandis Lenken, President of USO South Texas, regarding the presentation of Jack Blackstone for the USO South Texas Feasibility Study.
No full textA letter from Grandis Lenken, President of USO South Texas, regarding the presentation of Jack Blackstone for the USO South Texas Feasibility Study
The Accrual Accounting in the Public Sector: A Comparison between Italian Local Entities Principles and IPSAS with the Accrual Rules
No full textThe Italian local entities, from the 1st of January 2017, have to integrate the traditional accounting system used (such as legal accounting) with the accrual accounting.
The introduction of accrual accounting in the public entities become very important, in the last years, not only in Italy. To confirm that, it is possible to see the Directive no.85, issued by the European Council. In this Directive, in fact, the Council done 2 requests:
1. Firstly, addressed to the Member States where requested to them to equip themselves with adequate governmental accounting systems to provide reliable data on the principle of "accrual" (Art. 3) (Grandis & Mattei, 2012; Jorge, Jesus & Laureano, 2016);
2. Secondly, to the European Commission that have to assess the adequacy of IPSASs for the Member States (Art. 16).
By this new accounting system, introduced in the Italian local entities, arise the exigency to verify the adequacy of the Italian local entities accrual principle with respect the "accrual" rules.
In this work, after explained the “Hierarchy Theory” construction to identify the right criteria to link costs and revenues, it is explained the investigation using the case study methodology (Scapens, 1990), done using institutional documentations (Corbetta, 2003).
In fact, the first step is to study the actually law applied at the Italian local entities; particularly, the focus is to the accrual accounting principles, contained into the attached 4/3 of Legislative Decree no.118/2011, and the comparison of this with the “Hierarchy Theory”.
Another requirement is to verify if IPSASs are compliant with the “accrual” rules and, also, if this corpus of standards could be easily applied at the Italian reality.
The search result will allow proposing the needed changes to be done to the Italian legislation so that it is more responsive to the "accrual" rules and to identify the main difficulties in implementing the IPSAS in the Italian local entities, if it is decided to embark on a path with the accounting harmonization, which is consistent with Europe
Indagine empirica sul sistema contabile in uso negli Enti pubblici non economici
No full textIl presente studio ha per oggetto il processo di armonizzazione contabile delle Amministrazioni pubbliche di cui al D.Lgs. 91/2011, per brevità qui denominate “Enti pubblici non economici”, nel contesto della riforma 1.15 del Piano Nazionale di Ripresa e Resilienza (PNRR), che prevede, entro il 2026, l’adozione di un sistema unico di contabilità economico-patrimoniale per tutte le pubbliche Amministrazioni. L’indagine empirica è stata condotta mediante la somministrazione di un questionario online a 914 Amministrazioni, potenzialmente soggette a tale decreto legislativo. Al questionario hanno risposto ben 253 Enti, con risultati fortemente variegati e frammentati, sintomo che il percorso seguito fino ad oggi ha scontato un processo di armonizzazione settoriale. Le conclusioni dell’indagine evidenziano come l’attuazione della riforma 1.15 del PNRR presenti differenti gradi di difficoltà, indipendenti dalla tipologia dell’Ente, ma condizionati dalla situazione contingente in cui ogni singolo Ente opera.The focus of this study is the accounting harmonization process for the Public Administrations under Legislative Decree 91/2011, herein referred to as “Non-Economic Public Entities”, in the context of reform 1.15 of the National Recovery and Resilience Plan (NRRP). This reform anticipates the adoption of a unified accrual accounting system by 2026. The empirical study was carried out through an online questionnaire sent to 914 administrations likely affected by this legislative decree. Responses were received from 253 entities, revealing a diverse and fragmented set of results. This suggests that the path taken thus far has been marked by a process of sectoral harmonization. The findings of the study underscore that the implementation of reform 1.15 of the PNRR faces varying levels of difficulty, which are not dependent on the type of Entity but are shaped by the specific circumstances each Entity operates within
In Search of Pure Sound: Sanqu Songs, Genre Aesthetics, and Translations Tactics
No full textThis article consists of an introduction by Patricia Sieber and six short essays on translation approaches together with actual translations of sanqu songs by Mario De Grandis, Ke Wang, Hui Yao, Jingying Gao and Ian McNally, Xu Yichun, and Jenn Marie Nunes. The intro- duction provides a short history of the translation of sanqu songs into English, followed by a reflection on which distinctive features of the genre beg for attention in the translation process. In particular, it argues that the different sonic features of sanqu merit close consideration, the loss of the notational contours of the original tunes notwithstanding. Rather than bemoaning the absence of the underlying music, it suggests that, in keeping with Walter Benjamin’s vision of the “task of the translator,” translation into another language can be an opportunity to reinvent that musicality in different ways. The six short essays that follow consider sanqu songs from the corpus of diasporic writers from the Yuan dynasty, with a view toward enriching the repertoire of translation strategies for sanqu in terms of musicality and other salient features of the genre. The six essays discuss, respectively, pronouns, rhyme, punctuation, language registers, allusion, and citational practice. In contextualizing such strategies theoretically and illustrating them with examples, the short essays seek to contribute more broadly to the theory and practice of the literary translation of Chinese poetic forms
Aumento da eficiência do processo kraft de polpação a partir de pré-tratamento de cavacos de madeira de eucalipto
No full textTese (doutorado) - Universidade de São Paulo, Escola Superior de Agricultura "Luiz de Queiroz", Piracicaba, 2015.O presente estudo teve por objetivo avaliar a eficiência da extração de lignina de cavacos da madeira de Eucalyptus grandis x Eucalyptus urophylla a partir de pré-tratamentos com xilenosulfonato de sódio (SXS), bem como determinar as condições ótimas destes, com intuito de aumentar a eficiência dos processos de polpação e branqueamento, através da redução da necessidade de reagentes. Primeiramente procedeu-se a caracterização física, química e morfológica da madeira. Na sequência os cavacos foram submetidos à pré-tratamentos a partir da combinação dos fatores: tempo (1, 3, 6, 9 e 12 h), concentração de SXS (0, 10, 20 e 30 %) e temperatura (110, 120 e 130 ºC). Após os pré-tratamentos determinaram-se os parâmetros de rendimento e teor de lignina remanescente nos cavacos, a partir dos quais obtiveram-se os pontos ótimos referentes a cada fator, para o máximo rendimento e extração de lignina. De posse dos pontos ótimos para cada parâmetro, esses foram replicados para obtenção de cavacos pré-tratados que foram utilizados nas curvas de cozimento pelo processo kraft de polpação com e sem a aplicação de antraquinona e comparados a cavacos normais. A partir das curvas de cozimento determinou-se a carga alcalina necessária para obtenção de polpa com número kappa 15 ± 0,5. Na sequência as polpas obtidas foram branqueadas, refinadas e avaliadas quanto as suas características físico-mecânicas. Os resultados da caracterização física, química e morfológica demonstraram que a madeira em questão apresenta valores consoantes com os citados na literatura. Os pré-tratamentos com SXS foram eficientes na extração da lignina. O pré-tratamento que proporcionou o maior rendimento foi 1 h, 0 %, 117,5 ºC; e a maior extração de lignina foi com 12 h, 30 %, 130 ºC, removendo 39,60 % desta. Com base nas curvas de cozimento observou-se que os valores de rendimento da polpa obtida a partir dos cavacos pré-tratados com SXS são muito inferiores aos cavacos normais, porém em contrapartida apresentaram alto grau de deslignificação, sendo possível obter polpa de mesmo número kappa com cargas de álcali ativo consideravelmente menores que para cavacos normais, desta forma aumentando a eficiência do processo de polpação. Para polpa com mesmo número kappa (15 ± 0,5) a carga alcalina necessária foi 34,8 e 37,6 % menor para os cavacos pré-tratados com SXS, sem e com antraquinona, respectivamente, quando comparado com os cavacos normais. As polpas obtidas dos cavacos pré-tratados apresentaram maior eficiência na pré-deslignificação com oxigênio e maior branqueabilidade. Em relação aos testes físicos e mecânicos, as polpas obtidas com o pré-tratamento com SXS apresentaram bom desempenho nas propriedades físicas, porém nas mecânicas foram inferiores. De maneira geral, o pré-tratamento dos cavacos da madeira de E. grandis x E. urophylla com SXS foi eficaz na extração de lignina, reduzindo a necessidade de reagentes químicos nas etapas de polpação e branqueamento, aumentando a eficiência de ambas. Assim recomenda-se o pré-tratamento de 12 h, 30 % SXS, 130 ºC para remoção da maior quantidade de lignina dos cavacos, de maneira a otimizar o processo de polpação kraft, reduzindo a necessidade de reagentes.Abstract : The present study aimed evaluate the efficiency of lignin extraction from wood chips of Eucalyptus grandis x Eucalyptus urophylla from pretreatments with sodium xylenesulphonate (SXS), and determine the optimum conditions of these, in order to increase the efficiency of the pulping and bleaching processes, by reducing the necessity of reagents. First of all proceeded the physical, chemical and morphological characterization of wood. After the chips were submitted to pretreatments from the combination of factors: time (1, 3, 6, 9 and 12 h), concentration of SXS (0, 10, 20 and 30 %) and temperature (110, 120, and 130 °C). After the pretreatments were determined the yield and the level of remaining lignin in the chips, from which was obtained the optimal points for each factor for maximum yield and lignin extraction. With the optimum points for each parameter, these were replicated to obtain pretreated wood chips that were used in the cooking curves from kraft pulping process, and compared with normal chips, both with and without anthraquinone. From the cooking curves were determined the alkaline charge required to obtain pulp with a kappa number of 15 ± 0.5, which was reproduced for evaluation the characteristics of the pulp obtained from the wood chips with and without pretreatment. Later these pulps were bleached, refined and evaluated for their physical and mechanical characteristics. The results of physical, chemical and morphological characterization showed that the wood in question has consonant with the values reported in the literature. The pretreatments with SXS were efficient to lignin extracting. The pretreatment that provided the highest yield was 1 h, 0 %, 117.5 °C; and the highest extraction of lignin was 12 h, 30 %, 130 °C, removing 39,60 % thereof. Based on the cooking curves was observed that the values obtained for yield of pulp from pretreated wood chips with SXS were much lower than normal chips, but in other hand showed a high delignification degree, being possible obtain pulp with the same kappa number with active alkali charges considerably smaller than for normal chips, thereby increasing the efficiency of the pulping process. For pulp with the same kappa number (15 ± 0.5) the alkaline charge required was 34.8 and 37.6 % lower for pretreated wood chips with SXS, without and with anthraquinone, respectively, when compared with normal chips. The pulps obtained from the pretreated wood chips showed higher efficiency in the pre-delignification with oxygen and higher bleachability. For physical and mechanical tests, the pulps obtained by pretreatment with SXS presented good performance in physical properties, but were lower in mechanical tests. In general way, the pretreatment of the wood chips of E. grandis x E. urophylla with SXS was efficient in the lignin extraction, reducing the necessity of the chemicals in pulping and bleaching stages, increasing the efficiency of both. Thus it is recommended pretreatment of 12 h, 30 % SXS 130 °C to remove as much of the lignin from the chips, in order to optimize the kraft pulping process, reducing the need for reagents
Changes in protein biosynthesis during the differentiation of Pisolithus - Eucalyptus grandis ectomycorrhiza
No full textProtein biosynthesis in Pisolithus - Eucalyptus grandis ectomycorrhiza was related to the stage of ectomycorrhizal development using two-dimensional polyacrylamide gel electrophoresis of proteins labelled by in vivo incorporation of 35S radiolabelled amino acids. Nineteen-day-old seedlings were radiolabelled and the primary root was divided into 1-cm segments. With increasing distance from the tip of the primary root, the lateral roots developed as follows: segment 1, no lateral tips; segment 2, three lateral tips, 1-4 days old; segment 3, five lateral tips, 3-8 days old; segment 4, five lateral tips, 7-12 days old. Six-day-old ectomycorrhizas were fully formed with a mantle and Hartig net. During ectomycorrhizal development, there was a decrease in all plant proteins and differential accumulation of fungal proteins. The apical segment of the primary root had a biosynthesis profile very similar to that of noninoculated roots By contrast, the other segments of the primary root, with attached lateral roots, had biosynthesis profiles that were similar to those of the free-living hyphae. Thus, plant biosynthesis was shown to be predominantly associated with the primary root meristem. The domination of the fungal partner in the protein biosynthesis of developing ectomycorrhiza is probably a consequence of stimulated fungal growth and the corresponding decrease in plant meristematic activity. Ectomycorrhizal development was associated with a differential accumulation of fungal polypeptides and the appearance of a group of symbiosis-related acid fungal polypeptides between 27 and 37 kDa. As the polypeptides were present in a similar magnitude throughout ectomycorrhizal development (lateral tips 1-12 days old), it is suggested that they function as structural proteins associated with mantle formation
Ethnicity in Print Media: Alternative Framings of the Short Story ‘The Gray Robe
No full textPrior research on ethnic minority literature (shaoshu minzu wenxue) has primarily focused on “ground-level” analysis, namely close reading of literary texts by authors registered as members of one of the PRC-officially recognized ethnic minorities. In this paper, instead, I consider the “external” framings assigned by publishers to a literary text. “The Gray Robe”—a short story by Hui Muslim author Shi Shuqing—serves as case study. Publishers have framed this story as “ethnic literature” but also as regional, Chinese, and Chinese Muslim literature. These competing framings, I claim, are not simple promotional devices. Rather, they are indexical of the latent discourses that posit a civilized literary center versus an unrefined literary periphery. Investigating how publishers package literary works for readers’ consumption enables an understanding of the tacit power dynamics within the modern literary field of China
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