CONSTANS-like (COL) gene plays a key role in regulating induced flowering what is the difference between depreciation and amortization in longans. However, the specific role of the COL gene family in the regulation of flowering remains unknown. In this study, 10 DlCOL genes were identified in longans using comprehensive bioinformatics analysis and named based on their physical chromosomal locations. Phylogenetic tree analysis showed that DlCOL genes were divided into three subfamilies, each with a conserved domain. When combined with collinearity analysis, we found DlCOL genes were more closely related to COL genes of dicotyledons.
- The cis-acting elements of the DlCOL starter were highly similar, and the occurrence frequency of light-responsive elements was the highest in each DlCOL promoter (Fig. 5).
- When comparing classification accuracy by helminth group, nematode clade V had the highest at 90%, followed by trematode (Diplostomida) at 89% (Additional Fig. 1a).
- Reducing species misidentifications is highly beneficial to advance helminth research, especially since molecular data is easily available on public databases.
- By accurately tracking the cost of each unit sold, companies can determine the exact cost of goods sold (COGS) and compare it to the revenue generated from the sale.
- The specific identification inventory method tracks the costs of individual items of inventory until they are sold to customers.
- Then, pBI121-DlCOL4 was transferred to Agrobacterium strain GV3101 using the freeze-thaw method, and DlCOL4 was overexpressed Arabidopsis thaliana lines using the floral dip method 36.
Computing Ending Inventory
This is particularly important in industries with significant cost variations, such as electronics or luxury goods. We have 20 of the red (Nov. 15) batch left, and three of the green (Oct. 15) batch left. So far we’ve purchased 35 bats and we’ve sold 12, so there should be 23 bats on hand in the store. Let’s assume we’ve not lost any to “shrinkage” (breakage, customer theft, or employee theft) and that our perpetual records match our physical count.
Data availability
For species delimitation, ABIapp’s taxonomic boundaries help identify whether the taxon of interest is a distinct species or is part of the same species. Unlike general purpose phylogenetic applications, ABIapp offers the visualization of taxonomic boundaries that are helminth- and genetic marker-specific, providing valuable information that users can utilize. Discrepancies between actual and predicted results might be ascribed to the number of sequences available in reference databases.
Specific Identification Inventory Method
In LIFO, the company attributes each sale to the most recently acquired inventory items and “works backward” toward the older items. In a LIFO system, the hardware store described earlier would reduce its inventory by $2.60 when it sold a screwdriver. In average-cost inventorying, the company averages out the cost of all items in its inventory. In the example, the store has 100 screwdrivers with a total inventory value of $245, so when it sold one, it would reduce its inventory by $2.45.
The Pros and Cons of the Specific Identification Method
- If you owned, say, a fruit stand, one Red Delicious apple is pretty much the same as the next one, so you wouldn’t have to keep track of the apples as individual inventory items.
- For instance, with the 18S rRNA gene, even though no sequence variation was detected (between our S. falcatus specimen and the reference S. falcatus), ABIapp deduced that the sequences came from different species (as indicated in Additional Table 6).
- Challenges may arise when different domains are chosen for genetic distance analysis 41.
- The Specific Identification Method is complicated to apply to items that are interchangeable and therefore cannot be used for such inventories.
- It includes 400 shares purchased for $40 per share, 300 shares at $60 per share, and the remaining 300 shares at $20 per share.
- Companies that deal with high-value items such as jewelry, handicrafts, etc., mainly use the Specific identification method as it keeps a record of each of such items having a high value.
This method is more expensive to put into practice compared to alternate methods where items are grouped together. This method provides a precise valuation of inventory, and so makes the balance sheet more accurate. The Specific Identification Method helps a business track every item that it has acquired and that is in its inventory. If an item exits inventory through a sale, the cost of that item is then added to the Cost of Goods Sold or COGS.
For additional insights, check out our article on what COGS is and how to calculate it. Secondly, ABIapp incorporates estimated cut-off genetic distances into a web-based application and is also available as an R package, providing users easy access to the tool. The application only requires users to upload a FASTA file (after multiple sequence alignment) or provide a pairwise genetic distance value to determine a specimen’s taxonomic status. With minimal bioinformatics knowledge, users can generate a simple phylogeny, pairwise genetic distance value, and species boundaries of their taxa of interest. Generating genetic distances is straightforward and can be done with freely available bioinformatics software.
In addition, this study provides an important molecular basis for improving the quality and yield of longans. With the estimated genetic distances based on the K-means algorithm incorporated into ABIapp, the accuracy of the in silico classification application was investigated. Using 591 genetic distance values across the ten genetic markers for six helminth groups obtained from 117 publications (Additional Table 4), we determined ABIapp’s classification accuracy (Additional Tables 3 and 5, and Additional Fig. 1). Overall, a classification accuracy of 76% was achieved for the ten genetic markers across six helminth groups and three taxonomic hierarchy levels. Figure 4 depicts an intensity map of the classification accuracy for each genetic marker by helminth group at their respective taxonomic levels; darker blue colors indicate higher accuracy. When comparing classification accuracy by helminth group, nematode clade V had the highest at 90%, followed by trematode (Diplostomida) at 89% (Additional Fig. 1a).
Benefits of using ABIapp
In rice, the OsCOL9 gene inhibits flowering of transgenic rice under SD conditions 55. Consistent with these studies, in the present study, over-expressed DlCOL4 gene, belonged to the same subfamily as dental bookkeeping basics for growing practices AtCOL9 and OsCOL9, in Arabidopsis, the transgenic lines also showed a delayed flowering phenotype. As a transcription factor, CO regulates the flowering time of plants, mainly by acting on downstream functional genes related to flower formation. For example, CO can induce FT expression in Arabidopsis thaliana to control flowering 56, 57. It has been found that CO can up-regulate the expression of FT in Arabidopsis thaliana under LD conditions to control the flowering time of Arabidopsis thaliana 58. In this study, overexpression of DlCOL4 under LD conditions may inhibit flowering by regulating the expression of AtTFL and AtCOL; however, the specific regulatory mechanisms require further study.
The invoice must be detailed and the purchases must be identifiable by model number, serial number, bar code, or RFID chip. The implementation of the Specific Identification Method at Timepiece Haven resulted in improved inventory management, accurate financial reporting, and enhanced decision-making. The initial investment in technology and training paid off through better profitability analysis and compliance with accounting standards. Before implementing the Specific Identification Method, assess whether it is suitable for your business.
The availability of ABIapp to the community of helminth researchers may further enhance research in the field of helminthology. This method is applicable when individual items can be clearly identified, such as with a serial number, stamped receipt date, bar code, or RFID tag. The FIFO method uses the earliest unit costs to determine the cost of units sold during the year, or COGS.
Meanwhile, the specific identification method uses the cost of the actual units when computing COGS and ending inventory. For an efficient and effective specific identification inventory system, your business must have a detailed inventory stock-keeping system that tracks each item of inventory separately. For instance, individual inventory items might be tracked by unique serial numbers, addresses (for real estate), or title numbers. Studying the advantages and disadvantages of a financial concept like specific identification method stock sales is necessary in order to have a clear idea about it. This helps us to identify the situations or businesses where such methods and concepts can be implemented in a profitable and optimum manner. Since the calculation of specific identification method of inventory valuation requires a lot of details about the inventory, it may not be suitable for what are investing activities all businesses.
For example, in mangoes, MiCOL16A and MiCOL16B are highly expressed in leaves 51. In rice, Ghd2, a COL gene, is mainly expressed in the leaves and is involved in the regulation of leaf senescence and drought resistance 52. In this study, we examined the transcript levels of 10 DlCOL genes in flowers, stems, leaves, roots, and other organs.
For instance, the COI gene boasts more reference sequences than the 12S rRNA gene, leading to enhanced classification accuracy when using the COI gene in ABIapp. For instance, with the 18S rRNA gene, even though no sequence variation was detected (between our S. falcatus specimen and the reference S. falcatus), ABIapp deduced that the sequences came from different species (as indicated in Additional Table 6). ABIapp’s classification inaccuracies became evident when the taxonomic boundaries at the species level, defined using K-means, ranged from 0 to 2.4%.
Its economic value is greatly affected by its relationship with flowering time 36. Therefore, it is important to effectively regulate flowering time during longan production. COL gene family members can affect flowering time by regulating the plant response to photoperiod, which is a key factor in controlling plant growth and development 21.