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Nezami, A., Bandara, M. S. and Gusta, L. V. 2012. An evaluation of freezing tolerance of winter chickpea (Cicer arietinum L.) using controlled freeze tests. Can. J. Plant Sci. 92: 155Á161. Chickpeas (Cicer arietinum L.) are subject to freezing injury and/ or winter kill. Field testing for freezing tolerance evaluation is slow, unreliable, and highly variable; thus an artificial freeze test that correlates with field survival is required. Our objective was to develop a reliable and simple artificial freeze test to evaluate the freezing tolerance of winter chickpeas. Four cultivars with varying levels of freezing tolerance were grown and cold acclimated under low irradiance (150 mmol m (2 s (1 ) and high irradiance (400 mmol m (2 s (1 ). Acclimated whole plants or excised leaflets were subjected to six tests to determine the LT 50 temperature (lowest temperature to kill 50% of the plants). In two tests, following the freeze test, whole plants were held at 208C/158C (day/night) for 3 wk for re-growth analysis. LT 50 was estimated from both axillary buds and foliage re-growth and from foliage re-growth. The LT 50 was also assessed on excised plantlets from whole plants frozen to a series of test temperatures. LT 50 was determined by re-growth of plantlets held for 1 wk at 208C in test tubes or by electrolyte leakage following thawing at 208C. Excised plantlets were frozen to the same temperatures used for the whole plants. LT 50 was determined by re-growth in test tubes for 1 wk or by electrolyte leakage. Results from excised plant parts from frozen intact plants or plantlets excised prior to the freeze test were similar to those estimates derived from re-growth analysis of plants frozen whole. Freeze test employing excised plantlets offers high precision and the ability to screen large populations. Plants grown and cold acclimated under an irradiance of 150 mmol m (2 s (1 were not as freezing tolerant as those grown and cold acclimated under an irradiance of 400 mmol m (2 s (1 .Nezami, A., Bandara, M. S. et Gusta, L. V. 2012. É valuation de la tole´rance au gel du pois chiche (Cicer arietinum L.) d'hiver au moyen d'essais de conge´lation controˆle´s. Can. J. Plant Sci. 92: 155Á161. Le pois chiche (Cicer arietinum L.) peut souffrir de dommages dus au gel, voire eˆtre de´truit par l'hiver. Les essais au champ servant a`e´valuer la tole´rance au gel sont lents, manquent de fiabilite´et donnent des re´sultats tre`s variables. On a donc besoin d'un test de conge´lation artificielle qu'on pourrait corre´ler au taux de survie au champ. Les auteurs voulaient mettre au point un test simple et fiable recourant artificiellement au gel pour e´valuer la tole´rance au froid du pois chiche d'hiver. À cette fin, ils ont cultive´quatre varie´te´s de tole´rance variable au gel et les ont acclimate´es au froid sous un faible (150 mmol par m 2 et par seconde) ou un fort e´clairement e´nerge´tique (400 mmol par m 2 et par seconde). Les plants entiers ou les folioles excise´es acclimate´s ont ensuite e´te´soumis a`six essais visant a`e´t...

The main goal of this study is to analyze the relation between ownership centralization and institutional ownership with the earning quality. Studying factors which influence the earning quality can lead to better decision making by investors and it is finally arise by public awareness and also leads to proper resource allocation. Different ownership structures influence differently performance of company, earning quality, degree and manner of management control and so on. Research sample consists of the listed firms in Tehran stock exchange during 2006-2010. Independent variable in this study is ownership centralization and institutional ownership. Dependent variables (the six criteria for evaluating the earning quality) areas follows: operating cash ratio to operating earnings, accruals volume, persistent growth rate of earning, gross earnings ratio, earning persistence, receivable accounts quality. Linear regression and correlation analysis, Fisher test and t-testate used for examining the research hypotheses. Subsidiary hypotheses tests show that there is a significant relation between ownership centralization with persistent growth rate of earning and earning consistent and institutional ownership with gross earnings ratio and earning persistence, but there is no significant relation between ownership centralization and institutional ownership with the other criteria for evaluating earning quality. In general, results show that there is a positive (direct) relation between ownership centralization and institutional ownership with earning quality index, but it is not so significant