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  • Our analysis has devoted limited attention to

    2024-11-06

    Our analysis has devoted limited attention to the standard corporate tax scheme with deductibility for interest payments that is in place in most countries. A conventional corporate tax scheme offers partial deduction of capital costs, and can be interpreted as a change in the degree of capital cost tax deductions (as measured by the α-parameter in the analysis). It is a straightforward exercise to interpret a change in the α-parameter within our model. As a matter of fact this boils down to either moving closer to an ACE system or a CBIT system.
    Introduction Legumes or pulses are excellent source of protein, complex carbohydrate, dietary fibre, essential vitamins and minerals (Geil & Anderson, 1994). These grains complement proteins from other plant sources, such as, cereal grains, contributing essential AVE 0991 receptor in many parts of world consuming predominantly vegetarian diets (Rockland & Radke, 1981). Protein in seeds can vary between 15 and 40 g/100 g (Monti & Grillo, 1983) depending on the legume, variety, physiological status and growing conditions. Bioactive components, such as isoflavones and peptides (Vioque, Sanchez-Vioque, Clemente, Pedroche, Yust, & Millan, 2000), in dietary legumes can also benefit in the prevention of cancer (Agurs-Collins, Smoot, Afful, Makambi, & Adams-Campbell, 2006) and cardiovascular diseases (Bazzano et al., 2001, Campos-Vega et al., 2010; Duranti, 2006), Peptides can have antihypertensive, immunomodulatory, cytomodulatory, opioid antagonist, antimicrobial, antithrombotic and mineral binding activities (Hartmann & Meisel, 2007). The antihypertensive activity results from inhibition of angiotensin-converting enzyme (ACE), which catalyses conversion of angiotensin I to vasoconstrictor angiotensin II (Li, Le, Shi, & Shrestha, 2004). Many known side-effects of ACE inhibitory (ACEI) drugs are reduced renal function, dry cough and angioedema (Riordan, 2003). Hence, the management of hypertension by antihypertensive peptides from food are being investigated (Yu, Tsao and Shahidi, 2012) and produced by hydrolysis of grain proteins (Akilliglu and Karkaya, 2009, Aluko, 2008, Barbana and Boye, 2010, Li et al., 2006, Lopez-Barrios et al., 2014, Pedroche et al., 2002). Sprouting or germination of seeds involves several metabolic activities within the seed bringing in physico-chemical changes to produce simpler compounds from storage proteins and carbohydrates to support the growing embryo. From nutritional perspective, germination increases protein and carbohydrate digestibility, increases vitamin contents and their bioavailability, reduces anti-nutritional factors (Malleshi and Klopfenstein, 1996, Mbithi-Mwikya et al., 2001), increases antioxidants (Donkor, Stojanovska, Ginn, Ashton, & Vasiljevic, 2012), and ACEI activities (Bamdad, Dokhani, Keramat, & Zareie, 2009). These changes depend on germination conditions such as temperature, soaking, germination time, culture media, humidity and light (Lopez-Amoros, Hernandez, & Estrella, 2006). Bamdad et al. 2009 showed 84% ACEI in germinated lentil (5 days at 20 °C) and this suggests that germinated legumes can be a potential functional food (Lopez-Barrios et al., 2014) for management of hypertension and reduction or prevention of side effects associated with ACEI drugs. Enhancement of antioxidant activity after germination may provide further health benefits.
    Material and methods
    Results and discussion
    Conclusion Germination significantly enhanced bioactivity of the legumes in terms of antioxidants, antioxidant and ACEI activity. The bioactivity depended on legume type and was higher at 40 °C germination. Ferulic acid was most prominent phenolic acid. Activation of natural proteinases during germination enhanced production of low molecular weight ACEI peptides as >82% ACEI (IC50 25 μg/mL) was achieved in soybean and mung bean. Germination can be used as an inexpensive method for production of functional foods to support clinical management of hypertension.