Academic literature on the topic 'Profit plan analysis'
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Journal articles on the topic "Profit plan analysis"
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Schlereth, Christian, Bernd Skiera, and Agnieszka Wolk. "Measuring Consumers' Preferences for Metered Pricing of Services." Journal of Service Research 14, no. 4 (November 2011): 443–59. http://dx.doi.org/10.1177/1094670511418817.
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Metered pricing plans for services enable companies to increase their profits. Yet measuring consumer preferences for different forms of metered pricing is difficult, because metered prices simultaneously influence three consumer decisions: to purchase the service, to choose a particular pricing plan, and to use a particular quantity. These decisions strongly influence the number of customers that use the service, their usage, and profit. This article develops and validates augmented conjoint analysis methods that capture the interplay among these three decisions and allow for predicting the effects that different metered pricing plans have on consumer behavior and company’s profit. The empirical study reveals that the optimal two-part pricing plan yields 36–49% higher profits than optimal pay-per-use or flat rate pricing plans. Consumers' reactions to changes in metered pricing plans are very heterogeneous. The fixed fee of a two-part pricing plan strongly influences the number of subscribers but hardly influences their usage. In contrast, changes in marginal prices strongly affect consumers' usage but not their subscription. Data collected through ranking- and choice-based conjoint analysis yield comparable willingness-to-pay estimates and substantially outperform contingent valuation. Market researchers should also use pricing plan formats instead of usage formats to elicit the preferences for two-part pricing plans.
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Naning Fatmawatie. "Implementation of Break Event Point Analysis and Margin of Safety in Profit Planning." Idarotuna : Journal of Administrative Science 2, no. 2 (December 26, 2021): 132–46. http://dx.doi.org/10.54471/idarotuna.v2i2.20.
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The break event point is a certain amount of production that the company must achieve to reach the break-even point (no profit and / no loss). Margin of safety is the amount of production required so that the company does not suffer losses. The determination of the margin of safety is closely related to the break event point, where the margin of safety is at one level above the break event point in terms of determining the minimum sales required. Both of these are some of the instruments that can be used to plan profits. The purpose of this study was to determine the application of break event point analysis at PT. Beton Jaya Manunggal, knowing the application of margin of safety analysis and to determine profit planning at PT. Jaya Manunggal Concrete. This study uses a non-statistical quantitative approach. The data used in this study is secondary data through PT. Manunggal Jaya Concrete in 2014-2018. The analysis method uses the least square method to plan the net profit of PT. Beton Jaya Manunggal in 2019 with reference to the net sales plan. The result of this research is the break event point of PT. Beton Jaya Manunggal in 2014 – 2018 showed a positive trend with the break event point being above the current year's production during 2015 – 2016. Margin of safety PT. Beton Jaya Manunggal in 2014 – 2018 showed an upward trend with negative margins throughout 2015 – 2016. Profit planning using least squares with reference to net sales planning is quite accurate considering that there is only a difference of 2% above net sales recorded in the 2019 financial statements. Net profit PT. Beton Jaya Manunggal was recorded in 2019 at 1.3 billion Rupiah so that profit planning was not carried out based on the consideration that the recorded profit was less or showed a downward trend when compared to the net profit trend in 2014 – 2018.
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Mahmudah, Siti, and Dianita Meirini. "COST VOLUME PROFIT ANALYSIS AS A PROFIT PLANNING INSTRUMENT." BALANCE: JOURNAL OF ISLAMIC ACCOUNTING 2, no. 01 (August 24, 2021): 33–42. http://dx.doi.org/10.21274/balance.v2i01.4723.
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Abstract: Profit planning is very important for the survival of the company because with profit planning, management can manage the strategies used in the company. One of the tools to do profit planning is to analyze the cost of profit volume. These three components are closely related in a company's profit planning. Cost, volume and profit analysis (Cost Volume Profit Analysis) is the main element in preparing the income statement in a company. Cost, volume and profit analysis is an examination of how total revenue and total costs change as sales volume changes. The method and type of research used is descriptive qualitative with primary data sources and secondary data, which is processed with the help of Microsoft Excel application to separate several cost data, as well as processing financial data with analysis of margin of safety, break even point, margin of safety, and analysis. profit planning. The results of this study are the MSMEs of Herbal Medicine Powder Sari Alam Trenggalek from 2018-2020 sales are always above the break even point with a high margin of safety ratio. The profit target in 2020 is not in accordance with the plan. Therefore, MSME Herbal Medicine Bubuk Sari Alam Trenggalek must increase the selling price of each product by 25% and increase sales volume by 16,439 units so that the planned profit target is achieved.
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Morfuni, Laura. "Plan for Profit: An Analysis of the Live Export Trade." Deakin Law Review 16, no. 2 (December 1, 2011): 497. http://dx.doi.org/10.21153/dlr2011vol16no2art111.
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The current regime for the export of live animals from Australia is in drastic need of reform. Recent media exposés have brought the brutal nature of the live export trade to light. This trade should be abolished. Thus far, legislative attempts to do so have not succeeded. The current legal regime fails to protect the welfare of animals throughout the live export chain. This article examines the protection of animal welfare in the current regulatory system and highlights its deficiencies. It also makes some proposals for reform. For as long as the trade continues, reform is needed to ensure that animal suffering is minimised.
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Sari, Corina Metha, and I. Gede Putu Banu Astawa. "Mengungkap Praktik Akuntansi Manajemen Strategik Terhadap Kinerja Keuangan Pada Badan Usaha Milik Desa (Bumdesa) Bhuana Utama Desa Panji." Jurnal Akuntansi Profesi 12, no. 2 (December 1, 2021): 261. http://dx.doi.org/10.23887/jap.v12i2.35550.
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This study aims to reveal strategic management accounting practices on financial performance in the Village Owned Enterprises (Bumdesa) Bhuana Utama Panji Village. Based on the profit and loss report on Bumdesa Panji, which gets a significant increase in profit from year to year, a strategic plan can be made by the Bumdesa management with the aim of maintaining and increasing these profits in the future. This research is a qualitative descriptive study with the methods used are observation, interviews, and document analysis. The results obtained in this study that strategic management accounting can be used by a business entity in conducting analysis to increase profits in its business.Keywords: Strategic Management Accounting, Financial Performance, Village-Owned Enterprises
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Wulandari, Retno. "ANALISIS TITIK IMPAS PADA INDUSTRI ROTAN HIDAYAH SIDOREJO KECAMATAN CURUP TENGAH." Jurnal Ilmiah Raflesia Akuntansi 6, no. 2 (October 26, 2020): 34–45. http://dx.doi.org/10.53494/jira.v6i2.48.
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Good profit planning will affect the success of the business in achieving optimal profit. The calculation of future profits is very useful for preparing the profit planning process. In general, almost all management decisions will have more impact on activities or attitudes in the future than on past activities or attitudes. Thus management decision making is a continuous process. This continuous process makes management must be able to anticipate upcoming events and plan what must be done, including planning company profits. Profit Volume Cost Analysis (cost-volume-profit analiysis) is often called a break event point analysis because of the significance of the break event point in this analysis, in the profit volume cost analysis, volume refers to all activity cost triggers, such as sales units are assumed to collaborate with changes in income, costs and profits. Based on the results of the analysis, it can be concluded as follows; The amount of break even points for living room chair products in Hidayah Sidorejo's rattan industry is 4 units, meaning that the company will be in a position where the profit is equal to 0. The amount of contribution margin for living room chair products in Hidayah Sidorejo's rattan industry is Rp. . 2,879,000 The operating profit target is assumed if Hidayah's rattan industry is targeting a profit of Rp. 10,000,000, then the number of units that must be sold is 7 units of living room chairs. The results of the cost volume profit analysis in the decision making for advertising spending show that Hidayah's rattan industry decides to advertise in the newspaper with an advertising cost of Rp. 1000,000, then this will increase the contribution margin by Rp. 2,879,000 and operating profit increased to Rp. 1,879,000 even though the cost continued to increase to Rp. 11,000,000 The results of the cost volume profit analysis in decision making to reduce the selling price from Rp. 6000,000 / chair set becomes Rp. 5,000,000 / set of chairs will reduce the contribution margin by Rp. 10,000,000, although if you lower the selling price the sales will increase to 10 units.
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Liao, Ying Hua, and Bo Huang. "Optimization and Analysis of Production Plan of Mechanical Products." Advanced Materials Research 926-930 (May 2014): 3862–65. http://dx.doi.org/10.4028/www.scientific.net/amr.926-930.3862.
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According to the existing equipment and the production task, the problems and optimization goals will be put forward. Then an optimization model of the production plan of mechanical products based on operations research theory will be built by MatLAB or Lingo. The results shows the optimized production plan can significantly reduce the manufacturing capacity and the maximum profit, and contribute to the reasonable use of resources of a mechanical factory.
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Megaravalli, Amith Vikram, and Gopinath BS. "Expansion plan of Central Tiffin Room: a case on accounting." Emerald Emerging Markets Case Studies 10, no. 3 (July 14, 2020): 1–21. http://dx.doi.org/10.1108/eemcs-10-2019-0271.
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Learning outcomes The case presents students with the opportunity to do the following: students can pre-work questions; understand the relevant factors to be considered in the decision to expand; and list out the industry and macro-environment factors affecting the expansion decision. Assignment questions help understand the various measures used to evaluate the financial performance of the company; understand the practical implication of incremental analysis to estimate the profit; assess the operating profit and margin of safety of the restaurant Shri Sagar with and without expansion; and critically evaluate the impact of uncertainty on projected sales using the sensitivity model. Case overview/synopsis Shri Sagar (Central Tiffin Room – CTR) was started by Y.V. Subramanyam and his siblings (Y.V. Srikanteshwaran, Y.V. Krishna Iyer and Y.V. Ramachandran) in the 1920s, specialised in Benne (Butter) Masala dosa, Maddur Vada and Mangalore Bajji. In Bengaluru, there are few restaurants, which have the legacy of more than 50 years such as Vidyarthi Bhavan, Mavalli Tiffin Rooms and Shri Sagar (CTR). Shri Sagar has witnessed three different ownership right from 1920 to the present. Ganesh, an MBA graduate, took the active participation in the business from 2018 and found there are potential opportunities to expand the business. Although business was doing well, Ganesh wanted to assess his company’s financial strength before proceeding. He would require a financial forecast that took into account the strength of the competition and the peculiar nature of the restaurant business in Bengaluru. Ganesh wanted to assess the expansion plan; to address the proposed plan, the case had used cost–volume–profit analysis and sensitivity analysis techniques to make the students understand how these techniques can evaluate the alternatives. Complexity academic level This case is best used while teaching Managerial Accounting, which is a core course in MBA program with a module on break-even-analysis or it can also be used in an executive education class with a similar purpose. The teaching plan can be used for MBA students and entrepreneurial training programmes, which involve training on important managerial decisions, which includes business expansion, estimating business profits/revenue targets, etc. It assumes some basic knowledge of cost–benefit analysis concepts where participants have already exposed some basic understanding of break-even analysis and what-if analysis. Supplementary materials Teaching Notes are available for educators only. Subject code CSS 1: Accounting and Finance
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Nirmanggi, Inggit Pangesti, and Muhamad Muslih. "Pengaruh Operating Profit Margin, Cash Holding, Bonus Plan, dan Income Tax terhadap Perataan Laba." Jurnal Ilmiah Akuntansi 5, no. 1 (June 25, 2020): 25. http://dx.doi.org/10.23887/jia.v5i1.23210.
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Income smoothing is one part of earnings management that aims to reduce or increase the profit to be reported, so that earnings will look stable from the previous period or the period thereafter. Stakeholders need to know the factors that can influence income smoothing so they are not wrong in making decisions. This study aims to determine the effect of operating profit margin, cash holding, bonus plan, and income tax variables on income smoothing in mining sector companies listed on the Indonesia Stock Exchange in 2013-2018 as many as 36 samples. Secondary data collection techniques and analysis used logistic regression (SPSS 22 software). Based on the results of the study, operating profit margins, cash holding, bonus plan, and income tax simultaneously have a significant effect on income smoothing. Partially, operating profit margin, bonus plan, and income tax have no significant effect on income smoothing. While cash holding has a positive and significant effect on income smoothing.
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Du, Jing, Hongyue Wu, and Lei Zhu. "Influencing Factors on Profit Distribution of Public-Private Partnership Projects: Private Sector’s Perspective." Advances in Civil Engineering 2018 (June 5, 2018): 1–10. http://dx.doi.org/10.1155/2018/2143173.
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As an important issue in the public-private partnership (PPP) projects, the profit distribution has a critical impact on both the public and private sectors. Moreover, the influence of the private sector on the profit distribution of PPP projects cannot be ignored because the private sector are the implementers of PPP projects and responsible for the life-cycle performance and management of PPP projects. Therefore, this study aims at (1) investigating the influencing factors of the profit distribution of PPP projects from the private sector’s perspective and (2) analyzing the relationships between the factors and the profit distribution by the qualitative comparative analysis (QCA). The results first showed that the five key influencing factors on the profit distribution from the private sector’s perspective were the risk sharing, financing ability, investment, management ability, and effort level. Moreover, the results indicated that the risk sharing was the most important factor that had a positive impact on the profit distribution. Furthermore, the strong management ability and the high ratio of investment were identified as critical factors that led to a larger proportion of profits distributed to the private sector. In addition, the financing ability and the effort level of the private sector should also be considered in the profit distribution plan. The findings first contributed to the body of knowledge on the influencing factors of the profit distribution in PPP projects. In addition, this study is the first attempt of exploring the characteristics of the private sector under the context of profit distribution of PPP projects and using the QCA method to enrich the theoretical research. Thus, the findings would help the private companies improve their abilities and ensure their profits. Besides, the public and private sectors can make appropriate profit distribution proposals in practice based on the conclusion of this study.
Dissertations / Theses on the topic "Profit plan analysis"
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Tamjis, Azrie. "The impact of financial liberalisation on the efficiency of Malaysian banks : an empirical analysis using frontier measurements." Thesis, Loughborough University, 2014. https://dspace.lboro.ac.uk/2134/15938.
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The Asian financial crisis in 1997 98 left a severe impact on Malaysia s economy and banking system. This has forced the Malaysian government to undertake financial restructuring initiatives to restore market and public confidence, and to meet the ongoing challenges associated with market structure, financial innovation and globalisation. Therefore, Bank Negara Malaysia (BNM) introduced a ten-year Financial Sector Master Plan (FSMP) to strengthen domestic banks and the regulatory structure, and to promote the banks efficiency by stimulating a competitive banking industry through financial liberalisation. The crisis for banks in Malaysia and the region has been extensively studied in the past (Sufian, 2010). However, empirical studies of the post-crisis period, and the implementation of the FSMP, remain limited. Hence, a data set of all banks in Malaysia, which covers the period 2000 2011, was employed to examine the effect of the FSMP s initiatives on Malaysian banks efficiency between 2000 and 2011. To measure this efficiency, this study employs both parametric and nonparametric models: namely, stochastic frontier analysis (SFA) and data envelopment analysis (DEA). Economic functions such as, cost-, standard profit- and alternative profit-efficiency were used in a 1-stage SFA model, which includes control variables (e.g. capital adequacy, asset quality and liquidity) and environmental variables (e.g. ownership, size, specialisation, deregulation periods and market structure) in the model specifications. In addition, this study employs SFA as the main measurement method, while the DEA model was used to cross-check consistency (Resti, 1997; Bauer et al., 1998). Both SFA and DEA demonstrated that, in most cases, the consistency was moderate. The level of cost efficiency of Malaysian banks worsened over the years 2000 2011, with average cost efficiency during this period was at 76.5%. Despite the various liberalisation measures introduced to the banking industry particularly during the three phases of the FSMP; 2000 2003; 2004 2007; 2008 2011 cost efficiency trended downward, due to the effects of consolidation by domestic banks, deregulation of interest rates, the introduction of foreign Islamic banks, and the global credit crisis. Banks in Malaysia were forced to adjust their inputs and outputs to the rapid changes in the banking industry, which might have made a negative impact on cost efficiency. On the other hand, the banks demonstrated a steadily increasing profit efficiency trend, which fluctuated with the introduction of interest rate liberalisation (early second phase of the FSMP (i.e. 2004)) and during the global credit crisis (early third phase of the FSMP (i.e. 2008)). The average profit efficiency for 2000 2011 was 93.3%. The profit efficiency exhibited an increasing trend in the first (2000-2003) and second (2004-2007) phases of the FSMP, suggesting that the effect of consolidation by domestic banks had resulted in higher market concentration and greater market power among the remaining banks. However, the profit efficiency average scores fell in 2004, 2008 and 2011. This is attributed to the deregulation of interest rates, the deleveraging of the inflow of foreign funds, and the rapid increase in policy interest rates. At a more granular level, domestic banks were found to be more cost efficient, but marginally less profit efficient, when compared to foreign banks. In terms of bank specialisation, conventional banks were more cost- and profit-efficient than Islamic banks. With regard to economies of scale, the majority of Malaysian banks revealed scale economies, illustrated by a U-shape, with medium-sized banks being more scale efficient than small and large banks. These results suggest that, to enhance Malaysian banks efficiency, the government must maintain competitive pressure on the large domestic banks that were consolidated during the first phase of the FSMP (2000-2003). Policymakers may want to further open up banking markets, improve risk management and governance, encourage financial innovation, and support expansion of smaller banks. The implementation of deregulation initiatives during periods of uncertainty (e.g. the global credit crisis) have also resulted in decreasing trend of cost and profit efficiency. Hence, monitoring initiatives, using tools such as frontier measurement is important for regulator s macro- and micro-prudential surveillance.
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Čupr, Tomáš. "Podnikatelský záměr - založení fitness centra StrongLife." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222086.
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The dissertation gives an analysis of the contemporary condition in the area of fitness centres. The business plan for introducing a new fitness centre in the market follows. Based on research and analyses appropriate strategies and tools have been chosen, so that the enterprise could bring added value to the owners and above all customers´needs.
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Hnátnická, Jitka. "Návrh podnikového finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-442977.
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This master´s thesis is focused on drafting the financial plan of the company VVS Verměřovice s.r.o. The first part contains the theoretical basis of financial planning. The second part introduces the analyzed company and performs a strategic and financial analysis. The next step is to create a draft financial plan in the optimistic and pessimistic variant for the period 2020-2023. The conclusion is an evaluation of the financial plan of both options.
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Václavíková, Tereza. "Návrh podnikového finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224573.
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The Master’s thesis discusses a financial planning in the selected company. The first chapter is focused on the problem definition and task assignment, the next part is devoted to the theoretical basis of financial planning. The third part contains an analysis of the company and the last part describes formation of the financial plan for years 2013 – 2015 and its evaluation.
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Slámová, Lucie. "Návrh podnikového finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225058.
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The Master´s thesis is concentrated to create long-term financial plan in the selected company. There are determined the goals of thesis in the first chapter, next part is focused on the theoretical basis of financial planning. The third part contains an analysis of the company and in the last part is described creation of the financial plan for years 2014 – 2016 and its evaluation.
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Dvořáková, Martina. "Návrh dlouhodobého finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-242867.
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The main goal of this Diploma thesis is compiling of longterm financial plan for chosen company. This issue is dedicated theese chapters. In theoretical basis is listed theoretical part of financial planning. In analysis of issue and present financial situation is set a few chosen instruments of financial analysis, which evaluate present financial situation of company, Strategic analysis of company will focus on the current situation and the company's potential The last part is custom design solution where is processed longterm financial plan through planning of statements, which is then subjected to a check of financial analysis.
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Polák, Vojtěch. "Strategická analýza nestátní neziskové organizace." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-10640.
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The goal of my diploma work is to provide a detailed strategic analysis of a non-governmental and non-profit organization. The focus in the theoretical part is to describe all the necessary theoretical instruments. Hyperaktivita, o.s. is the subject of the practical part of my analysis. It is the only organisation in the Czech republic systematicaly addressing the issue of Attention-Deficit Hyperactivity Disorder (ADHD)in young children. Their new project Firemní školka is a very promising way of supporting their main activities and further determines several strategic implications.
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Novotná, Simona. "Finanční plán neziskové organizace." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224766.
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This thesis is focused on non-profit organization planning. The first part is dedicated to the theoretical resources of profit sector financial planning. The second part contains the performed analysis of current situation of non-profit organizations and the following part is given a financial plan draft for this organization, including its evaluation.
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Křížková, Simona. "Návrh podnikového finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319238.
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This diploma thesis deals with creation of financial plan for company IMI International, Ltd. The theoretical part defines basic concept of financial analysis and financial plan and their methods of processing. The practical part evaluates financial situation of company with usage of selected methods from financial analysis and accounting data from the years 2010 – 2015. Based on the information from financial analysis is prepared financial plan for next period 2016 - 2020.
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Zumrová, Olga. "Návrh podnikového finančního plánu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222320.
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The graduation thesis at first acquaints readers with the theory of financial planning. Further, it contains basic informations about the company DAKO-CZ, a. s. and an evaluation its economic situation by means of a financial analysis. The graduation thesis subsequently puts together a short-term financial plan of company for the year 2009.
Books on the topic "Profit plan analysis"
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100 million dollars in profits: An anatomy of a market killing and a realistic trading plan. Brightwaters, N.Y: Windsor Books, 1989.
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Ontario. Esquisse de cours 12e année: Le droit canadien et international cln4u cours préuniversitaire. Vanier, Ont: CFORP, 2002.
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Ontario. Esquisse de cours 12e année: Étude de l'alimentation et de la nutrition hfa4m cours préuniversitaire. Vanier, Ont: CFORP, 2002.
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Ontario. Esquisse de cours 12e année: Atelier d'écriture fae4o cours ouvert. Vanier, Ont: CFORP, 2002.
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Ontario. Esquisse de cours 12e année: Histoire de l'Occident et du monde chy4u. Vanier, Ont: CFORP, 2002.
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Ontario. Esquisse de cours 12e année: Géométrie et mathématiques discrètes mga4u cours préuniversitaire. Vanier, Ont: CFORP, 2002.
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Ontario. Esquisse de cours 12e année: Français des affaires faf4o. Vanier, Ont: CFORP, 2002.
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Ontario. Esquisse de cours 12e année: L'église et la culture hre4m. Vanier, Ont: CFORP, 2007.
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Ontario. Esquisse de cours 12e année: Politique canadienne et mondiale cpw4u cours préuniversitaire. Vanier, Ont: CFORP, 2002.
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Ontario. Esquisse de cours 12e année: The writer's craft eac4c cours précollégial. Vanier, Ont: CFORP, 2002.
Find full textBook chapters on the topic "Profit plan analysis"
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Vet, Cassandra, Danny Cassimon, and Anne Van de Vijver. "Getting the Short End of the Stick: Power Relations and Their Distributive Outcomes for Lower-Income Countries in Transfer Pricing Governance." In Taxation, International Cooperation and the 2030 Sustainable Development Agenda, 3–27. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64857-2_1.
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AbstractIt is widely recognized that international corporate taxation holds a distributional bias toward advanced economies and that developing countries only play a marginal role in tax governance-making. Yet, it is the ambition of both the G20 and the Organisation for Economic Co-operation and Development (OECD) to integrate developing countries in the BEPS Inclusive Framework. The Base Erosion and Profit Shifting (BEPS) action is the latest global initiative to update the international framework of corporate taxation and curb corporate tax avoidance. On one hand, the integration for developing countries within the policy-making forums remains incomplete and focused on the implementation of the global tax rules. On the other, even when lower-income countries have a seat at the table, uneven power relations shape the distributional outcomes of the G20-OECD tax reform project. This analysis of the power relations at play during the revision of the transactional profit split method (TPSM) reveals how dominant logics on value creation work against the material interests of developing countries in the distribution of taxing rights. Therefore, for a tax reform to be truly legitimate for developing countries, it should emancipate and even “decolonize” the discourse and ideas of the international tax regime. While the updated OECD guidelines on transfer pricing expanded the size of the overall cake of taxable profits, the dominant logics and criteria of the guidance make it difficult for lower-income countries to obtain a decent slice of the cake and actually eat it.
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Nakanishi, Tomoko M. "Element-Specific Distribution in a Plant." In Novel Plant Imaging and Analysis, 75–107. Singapore: Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-33-4992-6_3.
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AbstractFor the first stage of the study of the elements, the distribution of the element within the plant tissue was presented employing neutron activation analysis (NAA). Since NAA allows nondestructive analysis of the elements in the sample, this is the only method to measure the absolute amount of elements in the sample.The results showed that the element-specific profile varied throughout the whole plant, and this distribution tendency remained similar throughout development. There were many junctions of element-specific concentrations between the tissues, suggesting barriers to the movement of the elements. Generally, heavy elements tended to accumulate in roots, except for Mn and Cr. Of the elements measured, Ca and Mg showed changes in concentration with the circadian rhythm. Since the amount of the element in a plant reflects the features of the soil where the plant grows, multielement analysis of the plant could specify the site of the agricultural products produced.Before addressing the development of a real-time RI imaging system (RRIS), the production of RIs for essential elements for plant nutrition, 28Mg and 42K, is presented. The reason why concentrating on RIs is because when we examine the history of plant research, physiological research on the elements without available radioisotopes has not been well developed. For example, the boron (B) transporter was recently found and the study of B in plants is far behind compared to the other elements.Therefore, we developed a preparation method for elements whose available RIs were not previously employed in plant research, 28Mg and 42K. They are the radioisotopes we prepared and a root absorption study using 28Mg as a tracer is presented as an example. It was found that the orientation of Mg transfer was different according to the site of the root where Mg was absorbed. The specific role of Mg has not yet been clarified by florescent imaging because the overwhelming amount of Ca makes it difficult to distinguish Mg and Ca.
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Nakanishi, Tomoko M. "Water-Specific Imaging." In Novel Plant Imaging and Analysis, 3–37. Singapore: Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-33-4992-6_1.
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AbstractOur first target was water, namely, how to obtain a water-specific image nondestructively. Using a neutron beam, we could visualize water-specific images of plants, including roots and flowers, which were never shown before. Each image suggested the plant-specific activity related to water.We briefly present how to acquire the image and what kind of water image is taken by neutron beam irradiation. We present a variety of plant samples, such as flowers, seeds, and wood disks. It was noted that neutrons could visualize the roots imbedded in soil without uprooting. When a spatial image of the root imbedded in soil was created from many projection images, the water profile around the root was analyzed. Then, fundamental questions were raised, such as whether plants are absorbing water solution or water vapor from the soil, because there was always a space adjacent to the root surface and hardly any water solution was visualized there. The roots are in constant motion during growth, known as circumnutation, and it is natural that the root tip is always pushing the soil aside to produce space for the root to grow. If the roots are absorbing water vapor, then the next question is about metals. Are the roots absorbing metal vapor? Since we tended to employ water culture to study the physiological activity of plants, the physiological study of the plants growing in soil was somewhat neglected. Later, when we could develop a system to visualize the movement of element absorption in a plant, there was a clear difference in element absorption between water culture and soil culture.
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Lombardi, Marco. "Dal Desdén di Moreto ai Plaisirs di Molière." In Studi e saggi, 59–76. Florence: Firenze University Press, 2020. http://dx.doi.org/10.36253/978-88-5518-150-1.6.
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In 1664 Molière and his troupe played in the gardens of Versailles, in front of the Sun King, La Princesse d'Elide a rewriting of the Desdén con el Desdén by Moreto. As Maria Grazia Profeti pointed out in her writings, Genette's analysis still allows, after some time from the critical works of the critic, to avoid the ever-present and threatening obstacles of moral, formal or aesthetic value judgements accompanied by the more or less declared idea of superiority or inferiority of an author or a culture and dramaturgy. Entering the Molierian laboratory, after having highlighted how much the French hypertext owes to its Spanish hypotext, the essay tries to recontextualize the pièce within the Royal Festivals of the Plaisirs de île enchantée also in the light of the reception of contemporaries: wearing virtually the spectacles of a spectator of the time, and taking into consideration the transvalorizations carried out by the French playwright, he also tries to grasp the meaning that the Molierian play may have assumed for the Sovereign and the public in the context of the political and sentimental biography of the King of France at that chronological height.
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Sanvito, Davide. "Traffic Management in Networks with Programmable Data Planes." In Special Topics in Information Technology, 13–23. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-62476-7_2.
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AbstractThis brief includes a summary of the Ph.D. thesis entitled “Traffic management in networks with programmable data planes” and supervised by Prof. Antonio Capone. Software-Defined Networking (SDN) enables the configuration and operation of communications networks through open software programming interfaces providing an unprecedented flexibility in their dynamic reconfiguration and management. The thesis analyses the opportunities for traffic management provided by the SDN paradigm at different levels. Starting from the programmability at the control plane, we have designed a Traffic Engineering framework operating on the global view offered on top of the controller to proactively configure the network according to traffic measurements while limiting the number of reconfigurations. In order to deal with unexpected conditions such as network failures and congestion, the above centralized, global and proactive approach has been complemented by reactive and distributed approaches based on advanced stateful programmable data planes which enable a self-adaptation according to partial local information yielding to a more prompt and scalable reaction. All the solutions presented in the thesis have been evaluated with software prototypes based on research-oriented or production-ready open-source tools. Some of the extensions developed for these tools have been integrated as official open-source contributions.
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"Profit Planning: Supporting Financial Analysis for the Annual Plan." In Controllership, 225–58. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2011. http://dx.doi.org/10.1002/9781118268322.ch12.
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Kucukbay, Füsun. "Cash Management in Non-Profit Organizations." In Advances in Public Policy and Administration, 94–110. IGI Global, 2017. http://dx.doi.org/10.4018/978-1-5225-0731-4.ch005.
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This chapter tries to contribute to the discussion about nonprofit organizations in the cash management area. The leaders of non-profit organizations are mostly concerned with their primary aim such as charity or such as the eradication of fluorocarbons. Usually, nonprofits' leaders ignore the subject of financial management. However, this ignorance may lead business failure. The cash management, which is an important subject of financial management, is vital for non-profit organizations because these organizations are usually poor in cash and their cash flow fluctuates throughout the year. The finance managers have to plan the cash flow periodically in order to pay current bills on at the appropriate time with an appropriate cost. In this chapter, the cash inflow characteristics of non-profit organizations, the basic concepts of cash flow management such as cash flow statement, cash flow budgeting, cash flow analysis based on financial ratios and cash flow problems and its possible solutions are tried to be explained.
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Wood, Suzanne J., Cynthia M. LeRouge, Bengisu Tulu, and Joseph Tan. "Revisiting Project Definition/Initiation for Telemedicine Services." In Sustainable Business, 1215–41. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-5225-9615-8.ch055.
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Healthcare organizations and stakeholders are profoundly challenged in transiting a telemedicine project into a sustainable telehealth service line. While project management best practices have added values across multiple domains, a knowledge gap exists on informed execution of telehealth best practices. Project definition, or initiation, sets the strategic vision (and plan) for a project. It is the predominant stage in a project. As project initiation hugely defines project success, revisiting this stage for telemedicine may help to inform key actors on ways to achieve an optimal delivery of such services. Indeed, winning telehealth services require well-knitted intra- and inter-organizational collaboration on technology adoption across different organizational arrangements and among key stakeholders. Hence, a model redefining key project initiation components is used to drive our analysis. Drawing from collected data of a multisite telestroke implementation and anchoring on the model's conceptualization, the authors explore in-depth how project initiation can be strategically framed within the telemedicine context. The interpretative findings from the data analysis, with each case surmising a distinct telemedicine business model, provide further insights on the collaborative uptake of telestroke programs. More specifically, the authors extend the analysis through comparative examination of key factors that promote or impede adoption via the lens of five distinct telecare business models: (1) the outsourced model; (2) the alliance model; (3) the not-for-profit private hospital network model; (4) the not-for-profit university sponsored network model; and (5) the for-profit private hospital network model. Together, the insights provided by this contribution will help efforts directed towards contextualizing key elements of project initiation in telemedicine and highlight the alignments of critical factors that can impact future telehealth efforts.
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Wood, Suzanne J., Cynthia M. LeRouge, Bengisu Tulu, and Joseph Tan. "Revisiting Project Definition/Initiation for Telemedicine Services." In Advances in Healthcare Information Systems and Administration, 439–66. IGI Global, 2018. http://dx.doi.org/10.4018/978-1-5225-5460-8.ch019.
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Healthcare organizations and stakeholders are profoundly challenged in transiting a telemedicine project into a sustainable telehealth service line. While project management best practices have added values across multiple domains, a knowledge gap exists on informed execution of telehealth best practices. Project definition, or initiation, sets the strategic vision (and plan) for a project. It is the predominant stage in a project. As project initiation hugely defines project success, revisiting this stage for telemedicine may help to inform key actors on ways to achieve an optimal delivery of such services. Indeed, winning telehealth services require well-knitted intra- and inter-organizational collaboration on technology adoption across different organizational arrangements and among key stakeholders. Hence, a model redefining key project initiation components is used to drive our analysis. Drawing from collected data of a multisite telestroke implementation and anchoring on the model's conceptualization, the authors explore in-depth how project initiation can be strategically framed within the telemedicine context. The interpretative findings from the data analysis, with each case surmising a distinct telemedicine business model, provide further insights on the collaborative uptake of telestroke programs. More specifically, the authors extend the analysis through comparative examination of key factors that promote or impede adoption via the lens of five distinct telecare business models: (1) the outsourced model; (2) the alliance model; (3) the not-for-profit private hospital network model; (4) the not-for-profit university sponsored network model; and (5) the for-profit private hospital network model. Together, the insights provided by this contribution will help efforts directed towards contextualizing key elements of project initiation in telemedicine and highlight the alignments of critical factors that can impact future telehealth efforts.
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Shatkin, Gavin. "Introduction." In Cities for Profit. Cornell University Press, 2017. http://dx.doi.org/10.7591/cornell/9781501709906.003.0001.
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This chapter defines ‘urban real estate megaprojects’ as large, integrated, master planned, and commercially driven real estate developments that seek to fundamentally transform the urban fabric. It analyses the implications of the proliferation of such projects across Asia for theories of neoliberalization, arguing that an analysis of the trials and travails of such projects, and their eventual outcomes, helps shed light on the role that historically formed institutions and socio-political dynamics (property rights, state landownership, customary claims to land) play in shaping the ways that market oriented modes of governance do or do not take root in a given setting. The chapter further deploys Neil Smith’s concept of the rent gap as a tool to interpret when and where state actors have sought to transform urban space through strategies of land monetization.
Conference papers on the topic "Profit plan analysis"
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Santi Palupi, Dyah, and Danny Septriadi. "Analysis of Recommendation for Base Erosion and Profit Shifting Action Plan 12: Mandatory Disclosure Rules in Indonesia." In Proceedings of the Asia Pacific Business and Economics Conference (APBEC 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/apbec-18.2019.18.
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WANG, QIAN. "ANALYSIS ON NON-PROFIT ADVERTISEMENTS BASED ON CULTURAL DIFFERENCE BETWEEN CHINA AND UNITED STATES." In 2021 International Conference on Management, Economics, Business and Information Technology. Destech Publications, Inc., 2021. http://dx.doi.org/10.12783/dtem/mebit2021/35622.
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The research field of consumer behavior is not a new one. In fact, many researchers have conducted surveys and experiments in this field. Also, the topic on how advertisement influences consumer perceptions has been explored. It is obvious that culture background and social economic status are different between developed countries and developing countries. This can vary consumers’ perception and behaviors. Non-profit advertisement will influence consumer’s perception and behavior on the basis of cultural background. Thus, it will also be extremely crucial for non-profit advertisements to study cultural differences to learn more about consumers. This study focuses on cultural background, aiming to find the differences on how different non-profit advertisement between China and U.S., and provide useful strategies to plan non-profit advertisements.
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Fahmy, Syahrul, Abdul Razak Hamdan, and Aziz Deraman. "IT in Education Organization: A Strategic Planning Approach." In 2002 Informing Science + IT Education Conference. Informing Science Institute, 2002. http://dx.doi.org/10.28945/2474.
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Information Technology (IT) has significant impacts to modern organizations especially in assisting daily operations and meeting business targets. Main contributions of IT to organizations are increased efficiency, effectiveness and competitiveness. Non-profit organizations can also benefit as much as for-profit organizations from IT. Education Organizations (EOs) for example, would benefit in terms of effective management of assets, improved communication channels, management of education system changes and systematic dissemination of academic materials. This paper proposes an IT Strategic Planning (ITSP) framework for EOs in order to plan and manage IT-related resources. The framework comprises of five phases namely Strategic Direction, Analysis, Strategy, Implementation and Evaluation. End result of this process would be the ITSP Manual, a detailed documentation of the organization’s strategic direction, its environment and specific action plans to achieve business targets. This manual can be used in policy and decision-making activities.
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Schieler, Richard F. "Warehouse Configuration Analysis to Achieve Productivity and Cube Utilization." In ASME 1995 Citrus Engineering Conference. American Society of Mechanical Engineers, 1995. http://dx.doi.org/10.1115/cec1995-4105.
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There are many factors which influence profitability for a Citrus Industry processor. Demand and raw product quality/availability surely are near the top of the list. The process itself gets a lot of attention relative to cost reduction. One area which does not get a lot of attention, however, is warehousing. The warehouse has historically been a “foster child” so to speak. If warehousing continues to be considered a necessary evil, its effect on profitability of total operations will obviously be negative. If warehousing is given some much needed attention, the negative effect can be minimized and, in fact, can even help improve profitability. An example might demonstrate this claim: A processing plant is relatively land-locked and needs to expand to meet plan goals. Thirty (30) to forty (40) percent of existing plant area is utilized for warehousing. In many cases, productivity in these existing warehouses is poor, maintenance costs are higher than they might be, and cube utilization can be poor. A land-locked plant which must expand suggests big capital costs or debt service for additional land and buildings. Why not zero in on the relatively unproductive utilization of 30 to 40 percent of existing space. If we can improve cube utilization alone, we might free up enough space to accommodate process expansion on the site. If we can do this with a corresponding productivity increase, we effectively lower operating cost and capital cost or debt service. In the profit equation, lower cost means higher profits. Product is stored as concentrate in tank farms, as concentrate in drums, in totes in some cases, as frozen single-strength slabs or in the many finished package configurations. There is not much we can do about improving tank farm space utilization, so we will concentrate on storage of unit loads (drums, frozen single-strength slabs or palletized finished unit loads). Given the time we have to address the topic, we will zero in on drum storage. The principles discussed can be applied on any unit load configuration. To adequately address warehouse optimization, product storage configuration and method of operation must be evaluated. These two (2) variables cannot be independently developed. To a degree, each is affected by changes in the other. SORA has developed a systematic approach to the analysis of warehousing operations that recognizes this interrelationship. This analysis in general consists of a series of proprietary computer programs and algorithms that are individually customized to suit the particular needs of a client while at the same time maintaining the inter-linked relationship. This methodology is further explained and the date collection requirements are defined in this paper. An example is provided which demonstrates the results of proper analysis and provides sufficient budgetary and “rule-of-thumb” data for implementation of preliminary analysis of your own needs. Paper published with permission.
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Shumilina, Vera, Alina Kalinina, and Nikolay Kotenko. "FINANCIAL PLANNING AT THE ENTERPRISE." In Economy of Russia: problems, trends, forecasts. au: AUS PUBLISHERS, 2021. http://dx.doi.org/10.26526/conferencearticle_61cc296c087378.23140055.
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The article is devoted to the research analysis of typical financial planning at the enterprise. The search for patterns and trends in financial planning is carried out. The stages of creating a financial plan are described. Various methods of financial planning are shown and the importance of managing personnel in making managerial decisions is revealed. The current patterns in financial management are revealed. The financial management process is structured. In conclusion, it was concluded that the consistency of financial management depends on the size of the enterprise. The main goal of the company is to make a profit and it is possible to achieve this with the help of financial management
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Sajjad, Farasdaq, Jemi Jaenudin, Steven Chandra, Alvin Wirawan, Annisa Prawesti, M. Gemareksha Muksin, Wisnu Agus Nugroho, Ecep Muhammad Mujib, and Savinatun Naja. "Data-Driven Multi-Asset Optimisation Under Uncertainty: A Case Study Using the New Indonesia's Fiscal Policy." In International Petroleum Technology Conference. IPTC, 2021. http://dx.doi.org/10.2523/iptc-21425-ms.
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Abstract Optimizing multiple assets under uncertain techno-economic conditions and tight government policies is challenging. Operator needs to establish flexible Plan of Development (POD)s and put priority in developing multiple fields. The complexity of production and the profit margin should be simultaneously evaluated. In this work, we present a new workflow to perform such a rigorous optimization under uncertainty using the case study of PHE ONWJ, Indonesia. We begin the workflow by identifying the uncertain parameters and their prior distributions. We classify the parameters into three main groups: operations-related (geological complexity, reserves, current recovery, surface facilities, and technologies), company-policies-related (future exploration plan, margin of profit, and oil/gas price), and government-related (taxes, incentives, and fiscal policies). A unique indexing technique is developed to allow numerical quantification and adapt with dynamic input. We then start the optimization process by constructing time-dependent surrogate model through training with Monte Carlo sampling. We then perform optimization under uncertainty with multiple scenarios. The objective function is the overall Net Present Value (NPV) obtained by developing multiple fields. This work emphasizes the importance of the use of time-dependent surrogate approach to account risk in the optimization process. The approach revises the prior distribution with narrow-variance distribution to make reliable decision. The Global Sensitivity Analysis (GSA) with Sobol decomposition on the posterior distribution and surrogate provides parameters’ ranking and list of heavy hitters. The first output from this workflow is the narrow-variance posterior distribution. This result helps to locate the sweet spots. By analyzing them, operator can address specific sectors, which are critical to the NPV. PHE ONWJ, as the biggest operator in Indonesia, has geologically scattered assets, therefore, this first output is essential. The second output is the list of heavy hitters from GSA. This list is a tool to cluster promising fields for future development and prioritize their development based on the impact towards NPV. Since all risks are carried by the operator under the current Gross Split Contract, this result is advantageous for decision-making process. We introduce a new approach to perform time-dependent, multi-asset optimization under uncertainty. This new workflow is impactful for operators to create robust decision after considering the associated risks.
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Guédez, Rafael, Monika Topel, Inés Conde Buezas, Francisco Ferragut, Irene Callaba, James Spelling, Zhor Hassar, Carlos David Pérez-Segarra, and Björn Laumert. "A Methodology for Determining Optimum Solar Tower Plant Configurations and Operating Strategies to Maximize Profits Based on Hourly Electricity Market Prices and Tariffs." In ASME 2015 9th International Conference on Energy Sustainability collocated with the ASME 2015 Power Conference, the ASME 2015 13th International Conference on Fuel Cell Science, Engineering and Technology, and the ASME 2015 Nuclear Forum. American Society of Mechanical Engineers, 2015. http://dx.doi.org/10.1115/es2015-49237.
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The present study analyses the influence that market conditions have on determining optimum molten salt solar tower plants with storage that maximize profits (in terms of plant configuration, sizing and operation) for a location in South Africa. Three different scenarios based on incentive programs and local wholesale electricity prices are considered. A multi-objective optimization modeling approach was followed, showing the trade-off curves between minimizing investment and maximizing profits when varying critical sizerelated parameters (such as nameplate capacity, solar multiple and storage capacity) together with power-cycle design and operating specifications including dynamic start-up curves and different storage dispatchability strategies. Results are shown by means of a comparative analysis between optimal plants found for each scenario, highlighting the value that storage has under the current two-tier tariff scheme, and the relevance of designing a suitable policy for technology development. Lastly, a final analysis is performed with regards of the indicators used for economic evaluation of power plants, by comparing the differences between optimum designs found when using the levelized cost of electricity solely as performance indicator instead of cash-flows and profit-based indicators, such as the internal rate of return.
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"Analysis of the transcriptomic profile of three peach varieties with different ripening periods." In Plant Genetics, Genomics, Bioinformatics, and Biotechnology. Novosibirsk ICG SB RAS 2021, 2021. http://dx.doi.org/10.18699/plantgen2021-191.
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Brundage, Michael P., Qing Chang, Jorge Arinez, and Guoxian Xiao. "Reducing Costs in the Manufacturing Industry: An Energy Economic Perspective." In ASME 2015 International Manufacturing Science and Engineering Conference. American Society of Mechanical Engineers, 2015. http://dx.doi.org/10.1115/msec2015-9218.
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Manufacturers lack the proper economic tools to improve energy efficiency of the plant. This paper uses energy economic analysis to increase the overall profit of the manufacturing facility by reducing energy consumption with minimal throughput impact. A return on investment strategy is developed to give plant managers the quantitative tools to select the machine which, when replaced, will lead to the largest return on investment. Over the long term, this will lead to the largest decrease in energy costs. To increase profits on a daily basis, a control methodology is developed that uses energy opportunity windows to insert downtime events that have minimal production impact, but reduce the overall energy consumption. A simulation case study is performed to test the control methodology and the return on investment strategy to show the effect of both on the profit of the manufacturing facility.
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Fuchs, Michael. "The Subtree Size Profile of Plane-oriented Recursive Trees." In 2011 Proceedings of the Eighth Workshop on Analytic Algorithmics and Combinatorics (ANALCO). Philadelphia, PA: Society for Industrial and Applied Mathematics, 2011. http://dx.doi.org/10.1137/1.9781611973013.10.
Full textReports on the topic "Profit plan analysis"
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Fazzari, Dennis M., Susan A. Jones, and Calvin H. Delegard. Application of Prompt Gamma-Ray Analysis to Identify Electrorefining Salt-Bearing Plutonium Oxide at the Plutonium Finishing Plant. Office of Scientific and Technical Information (OSTI), September 2003. http://dx.doi.org/10.2172/15004683.
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Ramm-Granberg, Tynan, F. Rocchio, Catharine Copass, Rachel Brunner, and Eric Nelsen. Revised vegetation classification for Mount Rainier, North Cascades, and Olympic national parks: Project summary report. National Park Service, February 2021. http://dx.doi.org/10.36967/nrr-2284511.
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Field crews recently collected more than 10 years of classification and mapping data in support of the North Coast and Cascades Inventory and Monitoring Network (NCCN) vegetation maps of Mount Rainier (MORA), Olympic (OLYM), and North Cascades (NOCA) National Parks. Synthesis and analysis of these 6000+ plots by Washington Natural Heritage Program (WNHP) and Institute for Natural Resources (INR) staff built on the foundation provided by the earlier classification work of Crawford et al. (2009). These analyses provided support for most of the provisional plant associations in Crawford et al. (2009), while also revealing previously undescribed vegetation types that were not represented in the United States National Vegetation Classification (USNVC). Both provisional and undescribed types have since been submitted to the USNVC by WNHP staff through a peer-reviewed process. NCCN plots were combined with statewide forest and wetland plot data from the US Forest Service (USFS) and other sources to create a comprehensive data set for Washington. Analyses incorporated Cluster Analysis, Nonmetric Multidimensional Scaling (NMS), Multi-Response Permutation Procedure (MRPP), and Indicator Species Analysis (ISA) to identify, vet, and describe USNVC group, alliance, and association distinctions. The resulting revised classification contains 321 plant associations in 99 alliances. A total of 54 upland associations were moved through the peer review process and are now part of the USNVC. Of those, 45 were provisional or preliminary types from Crawford et al. (2009), with 9 additional new associations that were originally identified by INR. WNHP also revised the concepts of 34 associations, wrote descriptions for 2 existing associations, eliminated/archived 2 associations, and created 4 new upland alliances. Finally, WNHP created 27 new wetland alliances and revised or clarified an additional 21 as part of this project (not all of those occur in the parks). This report and accompanying vegetation descriptions, keys and synoptic and environmental tables (all products available from the NPS Data Store project reference: https://irma.nps.gov/DataStore/Reference/Profile/2279907) present the fruit of these combined efforts: a comprehensive, up-to-date vegetation classification for the three major national parks of Washington State.
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Savaldi-Goldstein, Sigal, and Todd C. Mockler. Precise Mapping of Growth Hormone Effects by Cell-Specific Gene Activation Response. United States Department of Agriculture, December 2012. http://dx.doi.org/10.32747/2012.7699849.bard.
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Plant yield largely depends on a complex interplay and feedback mechanisms of distinct hormonal pathways. Over the past decade great progress has been made in elucidating the global molecular mechanisms by which each hormone is produced and perceived. However, our knowledge of how interactions between hormonal pathways are spatially and temporally regulated remains rudimentary. For example, we have demonstrated that although the BR receptor BRI1 is widely expressed, the perception of BRs in epidermal cells is sufficient to control whole-organ growth. Supported by additional recent works, it is apparent that hormones are acting in selected cells of the plant body to regulate organ growth, and furthermore, that local cell-cell communication is an important mechanism. In this proposal our goals were to identify the global profile of translated genes in response to BR stimulation and depletion in specific tissues in Arabidopsis; determine the spatio-temporal dependency of BR response on auxin transport and signaling and construct an interactive public website that will provide an integrated analysis of the data set. Our technology incorporated cell-specific polysome isolation and sequencing using the Solexa technology. In the first aim, we generated and confirmed the specificity of novel transgenic lines expressing tagged ribosomal protein in various cell types in the Arabidopsis primary root. We next crossed these lines to lines with targeted expression of BRI1 in the bri1 background. All lines were treated with BRs for two time points. The RNA-seq of their corresponding immunopurified polysomal RNA is nearly completed and the bioinformatic analysis of the data set will be completed this year. Followed, we will construct an interactive public website (our third aim). In the second aim we started revealing how spatio-temporalBR activity impinges on auxin transport in the Arabidopsis primary root. We discovered the unexpected role of BRs in controlling the expression of specific auxin efflux carriers, post-transcriptionally (Hacham et al, 2012). We also showed that this regulation depends on the specific expression of BRI1 in the epidermis. This complex and long term effect of BRs on auxin transport led us to focus on high resolution analysis of the BR signaling per se. Taking together, our ongoing collaboration and synergistic expertise (hormone action and plant development (IL) and whole-genome scale data analysis (US)) enabled the establishment of a powerful system that will tell us how distinct cell types respond to local and systemic BR signal. BR research is of special agriculture importance since BR application and BR genetic modification have been shown to significantly increase crop yield and to play an important role in plant thermotolerance. Hence, our integrated dataset is valuable for improving crop traits without unwanted impairment of unrelated pathways, for example, establishing semi-dwarf stature to allow increased yield in high planting density, inducing erect leaves for better light capture and consequent biomass increase and plant resistance to abiotic stresses.
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Katzir, Nurit, James Giovannoni, Marla Binzel, Efraim Lewinsohn, Joseph Burger, and Arthur Schaffer. Genomic Approach to the Improvement of Fruit Quality in Melon (Cucumis melo) and Related Cucurbit Crops II: Functional Genomics. United States Department of Agriculture, January 2010. http://dx.doi.org/10.32747/2010.7592123.bard.
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Background: Genomics tools for enhancement of melon research, with an emphasis on fruit, were developed through a previous BARD project of the PIs (IS -333-02). These included the first public melon EST collection, a database to relay this information to the research community and a publicly available microarray. The current project (IS-3877- 06) aimed to apply these tools for identification of important genes for improvement of melon (Cucumis melo) fruit quality. Specifically, the research plans included expression analysis using the microarray and functional analyses of selected genes. The original project objectives, as they appeared in the approved project, were: Objective 1: Utilization of a public melon microarray developed under the existing project to characterize melon transcriptome activity during the ripening of normal melon fruit (cv. Galia) in order to provide a basis for both a general view of melon transcriptome activity during ripening and for comparison with existing transcriptome data of developing tomato and pepper fruit. Objective 2: Utilization of the same public melon microarray to characterize melon transcriptome activity in lines available in the collection of the Israeli group, focusing on sugar, organic acids and aroma metabolism, so as to identify potentially useful candidates for functional analysis and possible manipulation, through comparison with the general fruit development profile resulting from (1) above. Objective 3: Expansion of our existing melon EST database to include publicly available gene expression data and query tools, as the US group has done with tomato. Objective 4: Selection of 6-8 candidate genes for functional analysis and development of DNA constructs for repression or over-expression. Objective 5: Creation of transgenic melon lines, or transgenic heterologous systems (e.g. E. coli or tomato), to assess putative functions and potential as tools for molecular enhancement of melon fruit quality, using the candidate gene constructs from (4).
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Phillips, Donald, and Yoram Kapulnik. Using Flavonoids to Control in vitro Development of Vesicular Arbuscular Mycorrhizal Fungi. United States Department of Agriculture, January 1995. http://dx.doi.org/10.32747/1995.7613012.bard.
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Vesicular-arbuscular mycorrhizal (VAM) fungi and other beneficial rhizosphere microorganisms, such as Rhizobium bacteria, must locate and infect a host plant before either symbiont profits. Although benefits of the VAM association for increased phosphorous uptake have been widely documented, attempts to improve the fungus and to produce agronomically useful amounts of inoculum have failed due to a lack of in vitro production methods. This project was designed to extend our prior observation that the alfalfa flavonoid quercetin promoted spore germination and hyphal growth of VAM fungi in the absence of a host plant. On the Israeli side of the project, a detailed examination of changes in flavonoids and flavonoid-biosynthetic enzymes during the early stages of VAM development in alfalfa found that VAM fungi elicited and then suppressed transcription of a plant gene coding for chalcone isomerase, which normally is associated with pathogenic infections. US workers collaborated in the identification of flavonoid compounds that appeared during VAM development. On the US side, an in vitro system for testing the effects of plant compounds on fungal spore germination and hyphal growth was developed for use, and intensive analyses of natural products released from alfalfa seedlings grown in the presence and absence of microorganisms were conducted. Two betaines, trigonelline and stachydrine, were identified as being released from alfalfa seeds in much higher concentrations than flavonoids, and these compounds functioned as transcriptional signals to another alfalfa microsymbiont, Rhizobium meliloti. However, these betaines had no effect on VAM spore germination or hyphal growth i vitro. Experiments showed that symbiotic bacteria elicited exudation of the isoflavonoids medicarpin and coumestrol from legume roots, but neither compound promoted growth or germination of VAM fungi in vitro. Attempts to look directly in alfalfa rhizosphere soil for microbiologically active plant products measured a gradient of nod-gene-inducing activity in R. meliloti, but no novel compounds were identified for testing in the VAM fungal system in vitro. Israeli field experiments on agricultural applications of VAM were very successful and developed methods for using VAM to overcome stunting in peanuts and garlic grown in Israel. In addition, deleterious effects of soil solarization on growth of onion, carrot and wheat were linked to effects on VAM fungi. A collaborative combination of basic and applied approaches toward enhancing the agronomic benefits of VAM asociations produced new knowledge on symbiotic biology and successful methods for using VAM inocula under field conditions
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Splitter, Gary, and Menachem Banai. Microarray Analysis of Brucella melitensis Pathogenesis. United States Department of Agriculture, 2006. http://dx.doi.org/10.32747/2006.7709884.bard.
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Original Objectives 1. To determine the Brucella genes that lead to chronic macrophage infection. 2. To identify Brucella genes that contribute to infection. 3. To confirm the importance of Brucella genes in macrophages and placental cells by mutational analysis. Background Brucella spp. is a Gram-negative facultative intracellular bacterium that infects ruminants causing abortion or birth of severely debilitated animals. Brucellosis continues in Israel, caused by B. melitensis despite an intensive eradication campaign. Problems with the Rev1 vaccine emphasize the need for a greater understanding of Brucella pathogenesis that could improve vaccine designs. Virulent Brucella has developed a successful strategy for survival in its host and transmission to other hosts. To invade the host, virulent Brucella establishes an intracellular niche within macrophages avoiding macrophage killing, ensuring its long-term survival. Then, to exit the host, Brucella uses placenta where it replicates to high numbers resulting in abortion. Also, Brucella traffics to the mammary gland where it is secreted in milk. Missing from our understanding of brucellosis is the surprisingly lillie basic information detailing the mechanisms that permit bacterial persistence in infected macrophages (chronic infection) and dissemination to other animals from infected placental cells and milk (acute infection). Microarray analysis is a powerful approach to determine global gene expression in bacteria. The close genomic similarities of Brucella species and our recent comparative genomic studies of Brucella species using our B. melitensis microarray, suqqests that the data obtained from studying B. melitensis 16M would enable understanding the pathogenicity of other Brucella organisms, particularly the diverse B. melitensis variants that confound Brucella eradication in Israel. Conclusions Results from our BARD studies have identified previously unknown mechanisms of Brucella melitensis pathogenesis- i.e., response to blue light, quorum sensing, second messenger signaling by cyclic di-GMP, the importance of genomic island 2 for lipopolysaccharide in the outer bacterial membrane, and the role of a TIR domain containing protein that mimics a host intracellular signaling molecule. Each one of these pathogenic mechanisms offers major steps in our understanding of Brucella pathogenesis. Strikingly, our molecular results have correlated well to the pathognomonic profile of the disease. We have shown that infected cattle do not elicit antibodies to the organisms at the onset of infection, in correlation to the stealth pathogenesis shown by a molecular approach. Moreover, our field studies have shown that Brucella exploit this time frame to transmit in nature by synchronizing their life cycle to the gestation cycle of their host succumbing to abortion in the last trimester of pregnancy that spreads massive numbers of organisms in the environment. Knowing the bacterial mechanisms that contribute to the virulence of Brucella in its host has initiated the agricultural opportunities for developing new vaccines and diagnostic assays as well as improving control and eradication campaigns based on herd management and linking diagnosis to the pregnancy status of the animals. Scientific and Agricultural Implications Our BARD funded studies have revealed important Brucella virulence mechanisms of pathogenesis. Our publication in Science has identified a highly novel concept where Brucella utilizes blue light to increase its virulence similar to some plant bacterial pathogens. Further, our studies have revealed bacterial second messengers that regulate virulence, quorum sensing mechanisms permitting bacteria to evaluate their environment, and a genomic island that controls synthesis of its lipopolysaccharide surface. Discussions are ongoing with a vaccine company for application of this genomic island knowledge in a Brucella vaccine by the U.S. lab. Also, our new technology of bioengineering bioluminescent Brucella has resulted in a spin-off application for diagnosis of Brucella infected animals by the Israeli lab by prioritizing bacterial diagnosis over serological diagnosis.
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Hicks, Jacqueline. Feminist Foreign Policy: Contributions and Lessons. Institute of Development Studies (IDS), August 2021. http://dx.doi.org/10.19088/k4d.2021.110.
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A relatively small number of countries have an explicit “Feminist Foreign Policy” (FFP). Those most often cited are Sweden, Canada, France, Mexico, and Spain. In theory, an FFP moves beyond gender mainstreaming in foreign development assistance to include: (1) a wider range of external actions, including defence, trade and diplomacy (2) a wider range of marginalised people, not just women. Within foreign development assistance, it implies a more coherent and systematically institutionalised approach to gender mainstreaming. In practice, those countries with an explicit FFP implement it in different ways. Canada currently focuses on development assistance, France on development assistance and formal diplomacy, Sweden more comprehensively covers the trade and defence policy arenas. Mexico and Spain are yet to produce detailed implementation plans. There is increasing academic interest in FFP, but most analyses found during the course of this rapid review focus on narrative content of policies rather than impact. Policy advocacy and advice is provided by several high-profile advocacy organisations. National government agencies in Sweden, France and Canada have produced some evaluations of their FFP, but the evidence is weak. There are many international institution evaluations of gender mainstreaming for many different sectors that are context-specific.
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Sharon, Amir, and Maor Bar-Peled. Identification of new glycan metabolic pathways in the fungal pathogen Botrytis cinerea and their role in fungus-plant interactions. United States Department of Agriculture, 2012. http://dx.doi.org/10.32747/2012.7597916.bard.
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The involvement of glycans in microbial adherence, recognition and signaling is often a critical determinant of pathogenesis. Although the major glycan components of fungal cell walls have been identified there is limited information available on its ‘minor sugar components’ and how these change during different stages of fungal development. Our aim was to define the role of Rhacontaining-glycans in the gray mold disease caused by the necrotrophic fungus B. cinerea. The research was built on the discovery of two genes, Bcdhand bcer, that are involved in formation of UDP-KDG and UDP-Rha, two UDP- sugars that may serve as donors for the synthesis of cell surface glycans. Objectives of the proposed research included: 1) To determine the function of B. cinereaBcDh and BcEr in glycan biosynthesis and in pathogenesis, 2) To determine the expression pattern of BcDH and BcERand cellular localization of their encoded proteins, 3) Characterize the structure and distribution of Rha- containing glycans, 4) Characterization of the UDP-sugar enzymes and potential of GTs involved in glycanrhamnosylation. To address these objectives we generated a series of B. cinereamutants with modifications in the bchdhand bcergenes and the phenotype and sugar metabolism in the resulting strains were characterized. Analysis of sugar metabolites showed that changes in the genes caused changes in primary and secondary sugars, including abolishment of rhamnose, however abolishment of rhamnose synthesis did not cause changes in the fungal phenotype. In contrast, we found that deletion of the second gene, bcer, leads to accumulation of the intermediate sugar – UDP- KDG, and that such mutants suffer from a range of defects including reduced virulence. Further analyses confirmed that UDP-KDG is toxic to the fungus. Studies on mode of action suggested that UDP-KDG might affect integrity of the fungal cell wall, possibly by inhibiting UDP-sugars metabolic enzymes. Our results confirm that bcdhand bcerrepresent a single pathway of rhamnose synthesis in B. cinerea, that rhamnose does not affect in vitro development or virulence of the fungus. We also concluded that UDP-KDG is toxic to B. cinereaand hence UDP-KDG or compounds that inhibit Er enzymes and lead to accumulation of UDP-KDG might have antifungal activity. This toxicity is likely the case with other fungi, this became apparent in a collaborative work with Prof. Bart Thomma of Wageningen University, NETHERLANDS . We have shown the deletion of ER mutant in Verticillium dahlia gave plants resistance to the fungal infection.
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Amir, Rachel, David J. Oliver, Gad Galili, and Jacline V. Shanks. The Role of Cysteine Partitioning into Glutathione and Methionine Synthesis During Normal and Stress Conditions. United States Department of Agriculture, January 2013. http://dx.doi.org/10.32747/2013.7699850.bard.
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The objective of this research is to study the nature of the competition for cysteine (Cys), the first organic sulfur-containing compound, between its two main metabolites, glutathione (GSH) and methionine (Met). GSH plays a central role in protecting plants during various stresses, while Met, an essential amino acid, regulates essential processes and metabolites in plant cells through its metabolite S-adenosyl-Met. Our results, which are based on flux analysis and measurements of Met- metabolites, show that the flux towards Met synthesis is high during non-stress conditions, however the flux is significantly reduced under stress conditions, when there is high synthesis of GSH. Under oxidative stress the expression level of the regulatory enzyme of Met synthesis, cystathionine g-synthase (CGS) was reduced. By using three different systems, we have found that that GSH down regulates the expression level of CGS, thus reducing Met synthesis. We have found that this regulation occurs at the post-transcriptional level, and further studies have shown that it occurs at post-translationaly. To reveal how oxidative stress affects the flux towards Met and GSH, flux analysis was performed. We have found that the level of Met is significantly reduced, while the level of glutathione significantly increases during stress. Under stress conditions most of the glutathione is converted from GSH to GSSG (the oxidised form of glutathione). These results suggest that under normal growth conditions, Cys is channelled towards both pathways to support GSH accumulation and the synthesis of growth-essential Met metabolites. However, during oxidative stress, when a high level of GSH is required to protect the plants, the levels of GSH increase while those of CGS are reduced. This reduction leaves more Cys available for GSH synthesis under stress conditions. In addition we have also studied the effects of high GSH level on the transcriptome profile. The analysis revealed that GSH affects the expression level of many major genes coding to enzymes or proteins associated with photosynthesis, starch degradation, hormone metabolism (especially genes associated with jasmonate), biotic stress (especially genes associated with PR-proteins), cytochrome P450 genes, regulation of transcription and signaling (especially genes associated with receptor kinases and calcium). These results suggest that indeed GSH levels affect different pathways and metabolites in plants.
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McDonagh, Marian S., Jesse Wagner, Azrah Y. Ahmed, Rongwei Fu, Benjamin Morasco, Devan Kansagara, and Roger Chou. Living Systematic Review on Cannabis and Other Plant-Based Treatments for Chronic Pain. Agency for Healthcare Research and Quality (AHRQ), October 2021. http://dx.doi.org/10.23970/ahrqepccer250.
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Objectives. To evaluate the evidence on benefits and harms of cannabinoids and similar plant-based compounds to treat chronic pain. Data sources. Ovid® MEDLINE®, PsycINFO®, Embase®, the Cochrane Library, and SCOPUS® databases, reference lists of included studies, submissions received after Federal Register request were searched to July 2021. Review methods. Using dual review, we screened search results for randomized controlled trials (RCTs) and observational studies of patients with chronic pain evaluating cannabis, kratom, and similar compounds with any comparison group and at least 1 month of treatment or followup. Dual review was used to abstract study data, assess study-level risk of bias, and rate the strength of evidence. Prioritized outcomes included pain, overall function, and adverse events. We grouped studies that assessed tetrahydrocannabinol (THC) and/or cannabidiol (CBD) based on their THC to CBD ratio and categorized them as high-THC to CBD ratio, comparable THC to CBD ratio, and low-THC to CBD ratio. We also grouped studies by whether the product was a whole-plant product (cannabis), cannabinoids extracted or purified from a whole plant, or synthetic. We conducted meta-analyses using the profile likelihood random effects model and assessed between-study heterogeneity using Cochran’s Q statistic chi square and the I2 test for inconsistency. Magnitude of benefit was categorized into no effect or small, moderate, and large effects. Results. From 2,850 abstracts, 20 RCTs (N=1,776) and 7 observational studies (N=13,095) assessing different cannabinoids were included; none of kratom. Studies were primarily short term, and 75 percent enrolled patients with a variety of neuropathic pain. Comparators were primarily placebo or usual care. The strength of evidence (SOE) was low, unless otherwise noted. Compared with placebo, comparable THC to CBD ratio oral spray was associated with a small benefit in change in pain severity (7 RCTs, N=632, 0 to10 scale, mean difference [MD] −0.54, 95% confidence interval [CI] −0.95 to −0.19, I2=28%; SOE: moderate) and overall function (6 RCTs, N=616, 0 to 10 scale, MD −0.42, 95% CI −0.73 to −0.16, I2=24%). There was no effect on study withdrawals due to adverse events. There was a large increased risk of dizziness and sedation and a moderate increased risk of nausea (dizziness: 6 RCTs, N=866, 30% vs. 8%, relative risk [RR] 3.57, 95% CI 2.42 to 5.60, I2=0%; sedation: 6 RCTs, N=866, 22% vs. 16%, RR 5.04, 95% CI 2.10 to 11.89, I2=0%; and nausea: 6 RCTs, N=866, 13% vs. 7.5%, RR 1.79, 95% CI 1.20 to 2.78, I2=0%). Synthetic products with high-THC to CBD ratios were associated with a moderate improvement in pain severity, a moderate increase in sedation, and a large increase in nausea (pain: 6 RCTs, N=390 to 10 scale, MD −1.15, 95% CI −1.99 to −0.54, I2=39%; sedation: 3 RCTs, N=335, 19% vs. 10%, RR 1.73, 95% CI 1.03 to 4.63, I2=0%; nausea: 2 RCTs, N=302, 12% vs. 6%, RR 2.19, 95% CI 0.77 to 5.39; I²=0%). We found moderate SOE for a large increased risk of dizziness (2 RCTs, 32% vs. 11%, RR 2.74, 95% CI 1.47 to 6.86, I2=0%). Extracted whole-plant products with high-THC to CBD ratios (oral) were associated with a large increased risk of study withdrawal due to adverse events (1 RCT, 13.9% vs. 5.7%, RR 3.12, 95% CI 1.54 to 6.33) and dizziness (1 RCT, 62.2% vs. 7.5%, RR 8.34, 95% CI 4.53 to 15.34). We observed a moderate improvement in pain severity when combining all studies of high-THC to CBD ratio (8 RCTs, N=684, MD −1.25, 95% CI −2.09 to −0.71, I2=50%; SOE: moderate). Evidence on whole-plant cannabis, topical CBD, low-THC to CBD, other cannabinoids, comparisons with active products, and impact on use of opioids was insufficient to draw conclusions. Other important harms (psychosis, cannabis use disorder, and cognitive effects) were not reported. Conclusions. Low to moderate strength evidence suggests small to moderate improvements in pain (mostly neuropathic), and moderate to large increases in common adverse events (dizziness, sedation, nausea) and study withdrawal due to adverse events with high- and comparable THC to CBD ratio extracted cannabinoids and synthetic products in short-term treatment (1 to 6 months). Evidence for whole-plant cannabis, and other comparisons, outcomes, and PBCs were unavailable or insufficient to draw conclusions. Small sample sizes, lack of evidence for moderate and long-term use and other key outcomes, such as other adverse events and impact on use of opioids during treatment, indicate that more research is needed.