Leaf structural traits of two Restinga plant species with different resistance pattern to iron toxicity

Iron mining activities are a source of particulate iron, which contaminates soil and plants of Restinga biome (Brazil). To investigate the possible effects of iron toxicity to Ipomoea pes-caprae and Canavalia rosea leaves, plants were submitted to different exposure times (12, 36, 108 and 228 hours) and iron concentrations (0.5 or 150 mg L-1, Fe2+ as FeSO4.7H2O). After 108 hours C. rosea leaves were chlorotic while I. pes-caprae leaves presented venal chlorosis and bronzing after 228 hours, both from iron excess treatment. The anatomical alterations in I. pes-caprae were more intense and appeared earlier than in C. rosea, after 36 hours exposed to iron excess. The leaf epidermal cells of I. pes-caprae presented alterations in organization, size and shape and for both species the epicuticular wax was altered and wax rupture occurred close to the stomata. The positive staining for the presence of iron in leaf tissues matches with damaged areas in I. pes-caprae leaves, indicating direct iron toxicity. I. pes-caprae was the species with the most severe symptoms while C. rosea was the most resistant one. The results support that over time, the emission of particulate matter may negatively impact the ecological succession and biodiversity of Restinga.

Global governance and inter-organizational relationships in the nuclear safety sector

In response to global challenges the interconnectedness between different organizations is seen as the sine qua non, and one of the most important aspects of the organizational environment is cooperation and conflicts between organizations. This paper aims at contributing to an emerging ‘inter-organizational turn’ in world politics by studying the relationship between the United Nations Scientific Committee on the Effects of Atomic Radiation (UNSCEAR), the International Commission on Radiological Protection (ICRP), and the International Atomic Energy Agency (IAEA), and the paper suggests that inter-organizational cooperation and conflict are based on flows of information, trust, resource dependencies, and how responsibilities and roles are divided between organizations. Moreover, the paper indicates that organization type and organization size are important to understand patterns of cooperation and conflicts between organizations operating at the global level, and the paper also suggests that organizational birthmarks are important to understand why tensions are triggered.

Do large employers treat racial minorities more fairly? A new analysis of Canadian field experiment data

Analysis of amended data from a large-scale Canadian employment audit study (Oreopoulos 2011) shows that large employers with over 500 employees discriminate against applicants with Asian (Chinese, Indian or Pakistani) names in the decision to call for an interview, about half as often as smaller employers. The audit involved submission of nearly 13,000 computer-generated resumes to a sample of 3,225 jobs offered online in Toronto and Montreal in 2008 and 2009 for which university-trained applicants were requested by email submission. An organization-size difference in employer response to Asian names on the resume exists when the Asian-named applicant has all Canadian qualifications (20% disadvantage for large employers, almost 40% disadvantage for small employers) and when they have some or all foreign qualifications (35% disadvantage for large employers, over 60% disadvantage for small employers). Discrimination in smaller organizations is most pronounced in considering applicants for jobs at the highest skill levels. As well, whereas the Asian-name disadvantage is overcome in large organizations when the applicant has an additional Canadian master’s degree, this is not the case in smaller organizations. It is suggested that large organizations discriminate less frequently because they have more resources devoted to recruitment, a more professionalized human resources recruitment process, and greater experience with a diverse staff complement. Experimentation with anonymized resume review may be an inexpensive way that organizations can test their own hiring procedures for discrimination.

Do large employers treat racial minorities more fairly? A new analysis of Canadian field experiment data

Analysis of amended data from a large-scale Canadian employment audit study (Oreopoulos 2011) shows that large employers with over 500 employees discriminate against applicants with Asian (Chinese, Indian or Pakistani) names in the decision to call for an interview, about half as often as smaller employers. The audit involved submission of nearly 13,000 computer-generated resumes to a sample of 3,225 jobs offered online in Toronto and Montreal in 2008 and 2009 for which university-trained applicants were requested by email submission. An organization-size difference in employer response to Asian names on the resume exists when the Asian-named applicant has all Canadian qualifications (20% disadvantage for large employers, almost 40% disadvantage for small employers) and when they have some or all foreign qualifications (35% disadvantage for large employers, over 60% disadvantage for small employers). Discrimination in smaller organizations is most pronounced in considering applicants for jobs at the highest skill levels. As well, whereas the Asian-name disadvantage is overcome in large organizations when the applicant has an additional Canadian master’s degree, this is not the case in smaller organizations. It is suggested that large organizations discriminate less frequently because they have more resources devoted to recruitment, a more professionalized human resources recruitment process, and greater experience with a diverse staff complement. Experimentation with anonymized resume review may be an inexpensive way that organizations can test their own hiring procedures for discrimination.

PENGARUH UKURAN PERUSAHAAN, FINANCIAL LEVERAGE DAN LABA SEBELUM PAJAK TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN (STUDI EMPIRIS PADA PERUSAHAAN MANFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015-2018)

The goals of this examination are (1) to break down the impact of organization size on the decision of stock bookkeeping strategies, (2) to dissect the impact of monetary influence on the decision of inventory accounting methods (3) to investigate the impact of benefit before charge on the decision of inventory accounting methods (4) to examine the impact of size organization, monetary influence and benefit before charge on the determination of inventory accounting methods. This exploration is an experimental investigation led on assembling organizations recorded on the Indonesian stock trade during 2015-2018 and there are 78 organizat

An Examination of Internal Audit Function Size: Evidence from U.S. Government and Nonprofit Sectors

We examine factors associated with internal audit function (IAF) size in U.S. government and nonprofit (GNP) entities. Our results, based on responses from 345 GNP participants, indicate several factors related to organizational characteristics, IAF characteristics, IAF responsibilities, and information technology (IT) tools and audit activities that are associated with IAF size. Specifically, we find IAF size is positively associated with: (1) mandated IAFs, (2) activity related to audits of general IT risks, (3) use of a rotational staffing model, (4) degree of fraud detection responsibility, (5) conduct of performance audits, (6) extent of sophisticated audit technologies, (7) organization size, (8) opportunity to receive a bonus, and (9) age of the IAF. IAF size is negatively related to (1) extent of access to records and property appropriate for the performance of audits, (2) nonprofit organizations, (3) healthcare institutions, and (4) educational institutions. Additional analysis reveals variation between large and small organizations.