Land Snails in Ephemeral Pools at Ottine Swamp, Gonzales County, Texas

We found five species of terrestrial land snails in dried ephemeral pools at Ottine Swamp, Palmetto State Park, Gonzales County, Texas. We recorded four species previously known (Anguispira stronglyodes, Mesomphix friabilis, Olygyra orbiculata, and Rabdotus dealbatus) and added a new occurrence (Mesodon thyroidus) to the list of species in the park. Se encontraron cinco especies de caracoles terrestres en los fondos secos de unos charcos efímeros en Ottine Swamp, Palmetto State Park, en el condado de Gonzales, Texas. Registramos cuatro especies conocidas anteriormente (Anguispira stronglyodes, Mesomphix friabilis, Olygyra orbiculata y Rabdotus dealbatus) y añadimos una nueva especie (Mesodon thyroidus) a la lista de especies en el parque

Unternehmensbewertung für Zwecke der Steuerbemessung im Spannungsfeld von Individualisierung und Kapitalmarkttheorie: Ein aktuelles Problem vor dem Hintergrund der Erbschaftsteuerreform

According to the requirements of the German Federal Constitutional Court a new valuation system concerning the reform of the Inheritance and Gift Tax Act has been codified in § 11 Valuation Act. This system consults methods which valuate a business as a whole in order to calculate the fair market value of shares or business property. Due to these circumstances, a business valuation for tax-based purposes poses new challenges. Furthermore, business taxation has to deal with a new field of research. The valuation system of § 11 Valuation Act is situated between individualization and orientation towards the Capital Market. However, it is shown that it is not desirable to apply the German valuation standard IDW S 1 to these valuations. The only valuation concept which appears to be suitable in such situations is a concept that allows to individualise important parameters. A concept complying with these requirements, called Standard-Gross Rental Method, is presented in the present article. This concept is particularly appropriate for valuations for tax-based purposes as the specific characteristics of small and medium-sized enterprises (SMEs), which are usually operated by the owner, can be adequately implemented. -- Den Vorgaben des Bundesverfassungsgerichts folgend wurde mit der Erbschaftsteuerreform in § 11 BewG ein Bewertungssystem kodifiziert, das zur Bestimmung des gemeinen Werts für Anteile an Kapitalgesellschaften bzw. für das Betriebsvermögen auf die Methodik der Gesamtbewertung rekurriert. Damit hat die Unternehmensbewertung für Zwecke der Steuerbemessung neue Impulse und die betriebswirtschaftliche Steuerlehre ein neues, praktisch sehr bedeutsames, Forschungsobjekt erhalten. Das in § 11 BewG verankerte Bewertungssystem bewegt sich in einem Spannungsfeld zwischen Individualisierung und Kapitalmarkt-orientierung. Allerdings zeigt sich, dass der nahe liegende Reflex, den für die objektivierte Wertbestimmung im gesellschaftsrechtlichen Kontext konzipierten Bewertungsstandard IDW S 1, der auf kapitalmarkttheoretischen Elementen basiert, für steuerrechtliche Bewertungsanlässe als Referenzkonzept zu verwenden, auf schwerwiegende Bedenken stößt. Letztlich erscheint nur eine Bewertungskonzeption geeignet, die auch Möglichkeiten für die Individualisierung wertbestimmender Größen eröffnet. Ein an dieser Maxime orientiertes Konzept wird im Rahmen dieses Beitrages mit dem Standard-Ertragswertverfahren entwickelt. Dessen besondere Eignung ist auch dadurch begründet, dass bei steuerrechtlich-geprägten Bewertungsanlässen vorwiegend kleine und mittlere Unternehmen (KMU) zu bewerten sind, bei denen häufig eine Einheit von Eigentum und Leitung gegeben ist. Deren Merkmale unterscheiden sich fundamental von den Bewertungsobjekten, die den typischen Anwendungsfall des IDW S 1 repräsentieren.

Scientific and ethical considerations in rare species protection: the case of beavers in Connecticut

Includes bibliographical references.The protection of rare species abounds with scientific and ethical considerations. An ethical dilemma can emerge when the life of one species is valued higher than that of another, and so we discuss the basis of ranking, protection, and valuation of plants and animals. A duty to protect rare species exists in this age of great losses to plant and animal life, but the scientific and public communities are not always in agreement regarding what species deserve protection. Using a case study, we illustrate how the decision to kill beavers to protect a rare plant and rare animals found in a tidewater creek demanded an ecological ethic approach. We present the concept of a "conservation mediator" and how its use may help find a common ground between stakeholders and decision-makers in similar situations

Use of the sea hare (Aplysia fasciata) in marine pollution biomonitoring of harbors and bays

Our study evaluated heavy metal concentrations in soft tissues of sea hare, Aplysia fasciata, from the Lower Laguna Madre, Texas. Heavy metals in tissues followed Se \u3e As \u3e Pb \u3e Cd. Concentrations ranged As (BDL-28.08), Cd (BDL-5.50), Pb (BDL-12.85) and Se (4.25-93.43 ppm). Median As, Cd, Pb, and Se tissue levels exceeded exposure levels. Significant relationships occurred in metal-metal (As-Cd, As-Pb, Cd-Pb, Cd-Se, and Pb-Se), metal-tissue (significant Se uptake by inhalant and exhalant siphons and As in the hepatopancreas), and metal-metal within tissue (As-Pb in the hepatopancreas and Cd-Pb in the digestive cecum) analyses (

Investigating Variation in the Prevalence of Weathering in Faunal Assemblages in the UK: A Multivariate Statistical Approach

This article presents an exploratory multivariate statistical approach to gaining a more comprehensive understanding of variation in subaerial bone weathering in a British context. Weathering is among the most common taphonomic modifications and provides a crucial line of evidence for reconstructing the taphonomic trajectories of faunal assemblages and archaeological deposits. It provides clear evidence for prolonged subaerial exposure either before deposition in a context or because of later disturbance. In combination with other taphonomic indices such as gnawing, trampling, abrasion and fracture patterns, weathering can be used to reconstruct depositional histories and to investigate the structured treatment of different body parts or taxa in deposition. However, a broad range of factors affect the prevalence and severity of weathering, and therefore patterns can rarely be interpreted at face value. Many variables such as predepositional microenvironment cannot be traced archaeologically. Other contributory factors pertaining to the structural properties of elements and taxa can be discerned and must be taken into account in interpreting weathering signatures. However, disagreement exists regarding which variables are most important in mediating weathering. In addition for zooarchaeologists to interpret modification patterns, it is necessary for elements and taxa that are most likely to be affected by weathering to be defined. This is the case as deposits that are dominated by those classes of remains are likely to exhibit greater modification than those that are not, even if depositional histories were similar. Through a combination of classification tree and ordinal regression analysis, this article identifies which archaeologically recoverable variables explain the greatest variance in weathering and which anatomical elements and taxa are most likely to be affected in archaeological deposits in the UK

First record of Phormia regina (Meigen, 1826) (Diptera: Calliphoridae) from mummies at the Sant’Antonio Abate Cathedral of Castelsardo, Sardinia, Italy

The studies of insects from archaeological contexts can provide an important supplement of information to reconstruct past events, climate and environments. Furthermore, the list of the species present in an area in the past allows the reconstruction of the entomofauna on that area at that time, that can be different from the nowadays condition, providing information about biodiversity changes. In this work, the results of a funerary archaeoentomological study on samples collected from mummified corpses discovered during the restoration of the crypt of the Sant’Antonio Abate Cathedral of Castelsardo (Sardinia, Italy) are reported. The majority of the sampled specimens were Diptera puparia, whereas only few Lepidoptera cocoons and some Coleoptera fragments were isolated. Among Diptera, Calliphoridae puparia were identified as Phormia regina (Meigen, 1826) and Calliphora vicina, (RobineauDesvoidy, 1830) both species typical of the first colonization waves of exposed bodies. Three puparia fragments were also identified as belonging to a Sarcophaga Meigen, 1826, species (Sarcophagidae). Several Muscidae puparia of the species Hydrotaea capensis (Weidmermann, 1818), a late colonizer of bodies, and typical of buried bodies were also collected. The few moth (Lepidoptera) cocoons were identified as belonging to the family Tineidae. This family comprises species feeding on dry tissues and hair typical of the later phases of the human decomposition. Among Coleoptera a single specimen in the family Histeridae, Saprinus semistriatus(Scriba, 1790) and a single elytra, potentially of a species in the family Tenebrionidae, were also collected. Overall, the samples collected indicated an initial colonization of the bodies in an exposed context, mainly in a warm season. This research allows the finding of elements indicating the presence, at least in the past, of P. regina in Sardinia. This species at the moment seems extinct from Sardinia while it is quite common in the continent