2,580 research outputs found
Uma nova espécie de Chaerilobuthus Lourenço & Beigel, 2011 do ambar Crétacico de Myanmar (Scorpiones: Chaerilobuthidae)
A new species of ChaerilobuthusLourenço & Beigel, 2011 from Cretaceous Burmeseamber (Scorpiones: Chaerilobuthidae
Tityus (Atreus) timendus Pocock, 1898 (Scorpiones, Buthidae), an enigmatic scorpion from Ecuador
Tityus (Atreus) timendus Pocock, 1898 (Scorpiones, Buthidae), an enigmatic scorpion from Ecuador </htm
Confirmação de reprodução por partenogĂȘnese em Hottentotta hottentotta (Fabricius) (Scorpiones, Buthidae)
Confirmation of reproduction by parthenogenesis in Hottentotta hottentotta (Fabricius) (Scorpiones, Buthidae)Confirmação de reprodução por partenogĂȘnese em Hottentotta hottentotta (Fabricius) (Scorpiones, Buthidae
Joint venture investments: An analysis of the level of compliance with the disclosure requirements of IFRS 12
This study provides empirical evidence on changes in entitiesâ reporting of interests in joint ventures from proportionate consolidation to the equity method following adoption of IFRS 11 and their application of the corresponding IFRS 12 disclosure requirements. The sample includes 551 firms from 26 countries affected by the adoption of IFRS 11 (1,858 financial statements). The findings indicate that many firms are not fully complying with IFRS 12 disclosure requirements and that firmâlevel characteristics (e.g., size, leverage, and ownership concentration) contribute more to explaining the level of (non)compliance, when compared to countryâlevel variables (e.g., legal system and emerging versus developed countries). We also find that the level of materiality of joint ventures is positively associated with the level of compliance with IFRS 12 disclosure requirements. Our results contribute to the literature on the determinants of compliance with IFRS Standards disclosure requirements and bring important insights for the postâimplementation review of IFRS 11 and IFRS 12 occurring between 2020 and 2022.info:eu-repo/semantics/acceptedVersio
Canonical Analysis of the Jackiw-Teitelboim Model in the Temporal Gauge. I. The Classical Theory
As a preparation for its quantization in the loop formalism, the
2-dimensional gravitation model of Jackiw and Teitelboim is analysed in the
classical canonical formalism. The dynamics is of pure constraints as it is
well-known. A partial gauge fixing of the temporal type being performed, the
resulting second class constraints are sorted out and the corresponding Dirac
bracket algebra is worked out. Dirac observables of this classical theory are
then calculated.Comment: 15 pages, Latex. Misprint correction
Scorpion incidents, misidentification cases and possible implications for the final interpretation of results
Additions to the knowledge of the Chactidae of Brazilian Amazonia (Arachnida: Scorpiones)
An account of the chactid scorpions of Brazilian Amazonia is given and a list of all recorded scorpions in the region is provided. Broteochactas skuki n.sp. is described. The hitherto unknown male of Brotheas paraensis SIMON is described, and one female of Guyanochactas gougei (VELLARD) new combination is described. The known distribution of Brotheas amazonicus LOURENCO, 1988 is expanded to Rondonia and Roraima States
Population overlap and habitat segregation in wintering Black-tailed Godwits Limosa limosa
Distinct breeding populations of migratory species may overlap both spatially and temporally, but differ in patterns of habitat use. This has important implications for population monitoring and conservation. To quantify the extent to which two distinct breeding populations of a migratory shorebird, the Black-tailed Godwit Limosa limosa, overlap spatially, temporally and in their use of different habitats during winter. We use mid-winter counts between 1990 and 2001 to identify the most important sites in Iberia for Black-tailed Godwits. Monthly surveys of estuarine mudflats and rice-fields at one major site, the Tejo estuary in Portugal in 2005-2007, together with detailed tracking of colour-ringed individuals, are used to explore patterns of habitat use and segregation of the Icelandic subspecies L. l. islandica and the nominate continental subspecies L. l. limosa. In the period 1990-2001, over 66 000 Black-tailed Godwits were counted on average in Iberia during mid-winter (January), of which 80% occurred at just four sites: Tejo and Sado lower basins in Portugal, and Coto Dontildeana and Ebro Delta in Spain. Icelandic Black-tailed Godwits are present throughout the winter and forage primarily in estuarine habitats. Continental Black-tailed Godwits are present from December to March and primarily use rice-fields. Iberia supports about 30% of the Icelandic population in winter and most of the continental population during spring passage. While the Icelandic population is currently increasing, the continental population is declining rapidly. Although the estuarine habitats used by Icelandic godwits are largely protected as Natura 2000 sites, the habitat segregation means that conservation actions for the decreasing numbers of continental godwits should focus on protection of rice-fields and re-establishment of freshwater wetlands
Validação da estratĂ©gia de silenciamento gĂȘnico visando indução de resistĂȘncia a Meloidogyne incognita e Heterodera glycines em soja GM.
Nematoides parasitas de plantas representam o maior estresse biĂłtico da agricultura, causando perdas anuais maiores que US$ 100 bilhĂ”es. Baseado nas limitaçÔes dos mĂ©todos de atuais de controle, o desenvolvimento de novas estratĂ©gias deve ser uma prioridade. Recentemente, a estratĂ©gia de silenciamento gĂȘnico, por interferĂȘncia mediada por RNA dupla fita, tem-se mostrado muito promissora para o controle de nematoides. Nesse trabalho foi inserida em embriĂ”es de soja, pela tĂ©cnica de biobalĂstica, uma construção de RNAi correspondente a uma fusĂŁo de regiĂ”es de dois genes que codificam para fatores de processamento de mRNA de Heterodera glycines e Meloidogyne incognita, visando a obtenção de eventos de soja GM resistentes Ă esses fitonematoides. Para averiguar o efeito do silenciamento, 6 eventos GM foram desafiados com M. incognita. Seis semanas apĂłs a inoculação, as raĂzes das plantas foram avaliadas quanto Ă indução de resistĂȘncia. Quando comparados ao tratamento controle, os eventos transgĂȘnicos mostraram uma redução signiricativa entre 71% a 92% no nĂșmero de ovos por grama de raiz. Os eventos transgĂȘnicos nĂŁo foram estatisticamente diferentes quando comparados entre si, exceto o evento GmFSMiHg ? 4IT3. Trabalhos publicados atĂ© o momento demonstram silenciamento in planta de 12 genes-alvo de Meloidogyne spp. ou Heterodera spp., resultando em redução de nematoides estabelecidos, fĂȘmeas em desenvolvimento e/ou nĂșmero de ovos de 68-95% em relação ao controle. Os resultados aqui apresentados mostram claramente a capacidade da soja transgĂȘnica em reduzir o potencial reprodutivo de M. incognita por meio de silenciamento gĂȘnico. A completa redução de M. incognita continua a ser o objetivo final, mas a redução parcial, como observado no bioensaio, pode ter aplicaçÔes importantes no controle de NFGs
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