O milho geneticamente modificado MON810, que expressa a proteína Cry1Ab de Bacillus thuringiensis Berliner, está em fase de avaliação e aprovação para liberação comercial no Brasil. Sendo assim, o objetivo da presente pesquisa foi o de estudar os efeitos de MON810 sobre a entomofauna em Barretos/SP e Ponta Grossa/PR no período de 1999 a 2001. O levantamento de insetos foi realizado por meio de diferentes armadilhas (alçapão, bandeja d'água, cartão adesivo e rede de varredura) e contagem de insetos nas plantas de milho, visando avaliar o efeito do milho MON810 sobre a comunidade de insetos, guildas tróficas e dinâmica populacional das espécies predominantes, incluindo organismos benéficos e pragas não-alvo. A interação tritrófica envolvendo milho MON810, Spodoptera frugiperda (J.E. Smith) e Doru luteipes (Scudder) também foi avaliada no presente trabalho. Adicionalmente, um estudo comparativo da comunidade geral de insetos nas diferentes safras de milho foi realizado com o uso de armadilha luminosa. Os tratamentos avaliados foram o milho geneticamente modificado MON810 (MON), milho convencional com aplicação de inseticidas (CCI) e milho convencional sem aplicação de inseticida (CSI). Foi coletado um total de 957.081 espécimes e 409 diferentes espécies. Baseado na análise faunística e índices de riqueza, diversidade, eqüitabilidade e similaridade, não foram observadas diferenças entre os tratamentos na comunidade de insetos. Estes resultados foram também confirmados com as análises de componentes principais e de Kruskal-Wallis. Não foram observadas diferenças significativas entre os tratamentos quanto à proporção relativa de diferentes guildas tróficas analisadas (predadores, parasitóides, polinizadores, decompositores, sugadores e mastigadores). Também não foi observado efeito do milho MON810 na dinâmica populacional das espécies predominantes de aranhas e insetos de diferentes guildas tróficas, incluindo pragas não-alvo e insetos benéficos (Carabidae, Coccinellidae, Chrysopidae, Hemerobiidae, Syrphidae, Tachinidae e Apidae). Avaliações de S. frugiperda e D. luteipes nas plantas de milho confirmaram a eficiência de MON810 no controle desta praga e a sua não interferência na dinâmica populacional do predador. E finalmente, diferenças significativas foram observadas na comunidade geral de insetos nas diferentes safras avaliadas. Portanto, nenhum efeito do milho MON810 foi detectado no presente estudo sobre a comunidade de insetos. / The genetically modified corn MON810, which expresses the Cry1Ab protein from Bacillus thuringiensis Berliner, is under evaluation and approval for commercial release in Brazil. Therefore, the objective of this research was to study the effect of MON810 on insect community in Barretos/SP and Ponta Grossa/PR from 1999 to 2001. The evaluations were based on insect sampling with the use of different traps (pitfall, color tray, sticky trap and sweep net) and insect counts on corn plants to evaluate the effect of MON810 on insect community, throphic guilds and population dynamics of predominant species, including beneficial organisms and non-target pests. Tritrophic interaction involving the corn MON810, Spodoptera frugiperda (J.E. Smith) and Doru luteipes (Scudder) was also evaluated in this study. Additionally, a comparative study of general insect community in different corn growing seasons was conducted with the use of a light trap. The following treatments were evaluated: genetically modified corn MON810 (MON), conventional corn with insecticide application (CWI) and conventional corn without insecticide application (CWI). A total of 957,081 specimens were collected, distributed among 409 different species. Based on faunistic analysis and indexes of richness, diversity, evenness and similarity, there were no differences in the insect community among treatments. These results were also confirmed by principal component and Kruskal-Wallis analysis. No statistical differences were found among treatments in the relative proportion of different trophic guilds evaluated (predators, parasitoids, pollinators, decomposers, suckers and chewers). There was also no effect of MON810 on population dynamics of predominant species of spiders and insects of different trophic guilds, including non-target pests and beneficial insects (Carabidae, Coccinellidae, Chrysopidae, Hemerobiidae, Syrphidae, Tachinidae and Apidae). Evaluations of S. frugiperda and D. luteipes on corn plants confirmed the efficacy of MON810 in the control of this pest and its no effect on the population dynamics of D. luteipes. And finally, significant differences were found in the general insect community in different corn growing seasons. Therefore, no effect of the corn MON810 was detected in this study on insect community.

Thesis (M.S.)--University of Montana, 2006. / Mode of access: Internet. Title from title screen. Description based on contents viewed Feb. 8, 2007. Includes bibliographical references (p. 63-72).

No description available.

Marginal soils, including loose sands, soft clays, and organics are not adequate materials for construction projects. These marginal soils do not possess valuable physical properties for construction applications. The current methods for remediation of these weak soils such as stone columns, vibro-compaction, etc. are typically expensive. Waste materials such as scrap tires, ash, and wastewater sludge, offer a cheaper method for stabilizing marginal soils. As an added benefit, utilizing waste materials in soil stabilization applications keeps these materials from being dumped into landfills, thereby saving already depleting landfill space. Included in this report is an extensive investigation into the current state of research on waste and recycled materials in construction applications. Also included is an investigation on actual implementation of this research in construction projects. Upon completion of this investigation, an effort was made to determine waste materials specific to the state of Florida (waste roofing shingles, municipal solid waste ash, waste tires, and paper mill sludge) that could be used in stabilizing marginal soils through soil mixing techniques. Changes in the engineering properties of soils as a result of adding these waste materials were studied and recommendations on implementing these effects into construction applications are offered.

Mokesčių politika turi lemiamą vaidmenį tiek atskiriems ūkio subjektams, verslo plėtrai, tiek valstybės ekonomikai. Verslo išvystymas yra grindžiamas mokesčių sistemos reforma. Norint sukurti efektyvią mokesčių politiką, būtini ekonominiai ūkinių subjektų tyrimai. Magistro darbe atlikta Lietuvos pagrindinių verslo mokesčių analizė, palygintos mokesčių sistemos pokyčiai ir tendencijos Europos Sąjungos šalyse. Pasitelkus horizontalios ir vertikalios finansinės analizės būdus, įvertinta 2002 – 2006 metų AB“Mažeikių nafta“ ūkinė - komercinė veikla, nustatyta pagrindinių verslo mokesčių našta įmonei. Panaudojant scenarijaus metodą, analizuota įmonės finansinė būklė, įvertinant prognozuojamas įvairias apmokestinimo strategijas. Išaiškinama kokia apmokestinimo strategija būtų naudingiausia įmonei. Patvirtinama autorės suformuota hipotezė, kad pasirinkta mokesčių politika daro tiesioginę įtaką įmonės veiklos efektyvumui bei konkurencingumui. / Tax policy has a significant influence over individual economic entities, investments and economy of the country. Business development is grounded on tax reforms. Thus, the development of an effective tax system calls for the study of business activities of the entities. The Master‘s Thesis contains the analysis of the major taxes applicable to the Lithuanian entities, the comparison of changes in tax system and the tendencies of the European Union countries. Using horizontal and vertical methods of financial analysis AB Mažeikių Nafta’s business-commercial activities of 2002-2006 were evaluated, the burden of the major taxes applicable to the Company identified. The analysis of the financial standing of the Company was performed using the scenario method taking into consideration the different forecasted taxation strategies. Finally it provides the most beneficial taxation strategy for the Company. The scientific research hypothesis of the author stating that the selected tax policy makes a direct influence to the efficiency and competitiveness of the Company activities was proved to be correct.

No description available.

No description available.

Residential on-site wastewater systems (OWS) are a potential source of phosphorus (P) which can negatively impact surface water quality in rural watersheds. The magnitude of P loading from OWS is typically not monitored, and is further complicated when agricultural land-uses are intermixed with residential dwellings. Watershed-scale computer simulations are commonly used tools for evaluating the impacts of land-use changes on P loading. Existing models simulate OWS P treatment via vertical flow transport in native soils. However, in Nova Scotia (NS) OWS designs rely pre-dominantly on lateral flow and imported sand filter media. In this thesis, a watershed-scale computer modeling framework for simulating P loads from agriculture and lateral flow OWS designs was developed and tested. The framework consists of the P on-site wastewater simulator (POWSIM), designed specifically for this study, which is used in conjunction with the Soil and Water Assessment Tool (SWAT) model. The POWSIM loading tool has three computational components: (i) OWS disposal field design type selection and treatment media mass calculation; (ii) disposal field P treatment dynamics; and (iii) soil subsurface plume P treatment dynamics. The active P treatment media mass and dynamics equations were developed from numerical modeling (HYDRUS-2D) and lateral flow sand filter (LFSF) OWS disposal field experiments. A 2-part piecewise linear model was found to best represent LFSF P treatment processes. Testing of the modeling framework in the mixed land-use Thomas Brook Watershed (TBW) in NS demonstrated improved simulation of baseflow total P (TP) loads in both a predominantly residential subcatchment and one dominated by agriculture over the SWAT model without POWSIM. Different residential and agricultural development and beneficial management practice (BMP) scenarios were evaluated in the TBW. Agricultural BMPs were most effective at reducing cumulative TP loads while OWS BMPs were best at mitigating in-stream eutrophication impacts. The 50 year simulation period for the various scenarios found peak OWS TP loading occurring between 25 and 50 years, suggesting that modeling for many decades is required for proper evaluation. This study highlights the importance in identifying specific water quality issues that need to be targeted prior to implementing a BMP strategy.

Thesis (M.S.) -- Mississippi State University. Department of Entomology and Plant Pathology. / Title from title screen. Includes bibliographical references.

This thesis is focused on financial statements and financial analysis of Generally beneficial association. At the beginning thereis an introduction its main features, its financial statements. There are also defined best known methods of financial analysis, special methods for non-profit sector included. Financial statements of certain generally beneficial association are subjected to financial analysis. Data from 2009 - 2011 are used.