Furnariidae species recognition using speech-related features and machine learning

The automatic classification of calling bird species is important to achieve more exhaustive environmental monitoring and to manage natural resources. Bird vocalizations allow to recognise new species, their natural history and macro-systematic relations, while automatic systems can speed up and improve all the process. In this work, we use state-of-art features designed for speech and speaker state recognition to classify 25 species of Furnariidae family. Since Furnariidae species inhabit the Litoral Paranaense region of Argentina (South America), this work could promote further research on the topic and the implementation of in-situ monitoring systems. Our analysis includes two widely-known classification techniques: random forest an support vector machines. The results are promising, near 86%, and were validated in a cross-validation scheme.Sociedad Argentina de Informática e Investigación Operativa (SADIO

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 entities’ 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 firm‐level characteristics (e.g., size, leverage, and ownership concentration) contribute more to explaining the level of (non)compliance, when compared to country‐level 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 post‐implementation review of IFRS 11 and IFRS 12 occurring between 2020 and 2022.info:eu-repo/semantics/acceptedVersio

Aridec: an open database of litter mass loss from aridlands worldwide with recommendations on suitable model applications

Plant litter decomposition in terrestrial ecosystems involves the physical and chemical breakdown of organic matter. Development of databases is a promising tool for achieving a predictive understanding of organic matter degradation at regional and global scales. In this paper, we present aridec, a comprehensive open database containing litter mass loss data from aridlands across the world. We describe in detail the structure of the database and discuss general patterns in the data. Then, we explore what are the most appropriate model structures to integrate with data on litter decomposition from the database by conducting a collinearity analysis. The database includes 184 entries from aridlands across the world, representing a wide range of climates. For the majority of the data gathered in aridec, it is possible to fit models of litter decomposition that consider initial organic matter as a homogenous reservoir (one pool models), as well as models with two distinct types of organic compounds that decompose at different speeds (two pool models). Moreover, these two carbon pools can either decompose without interaction (parallel models) or with matter transfer from a labile pool to a slowly decomposing pool after transformation (series models). Although most entries in the database can be used to fit these models, we suggest that potential users of this database test identifiability for each individual case as well as the number of degrees of freedom. Other model applications that are not discussed in this publication might also be suitable for use with this database. Lastly, we give some recommendations for future decomposition studies to be potentially added to this database. The extent of the information included in aridec in addition to its open-science approach makes it a great platform for future collaborative efforts in the field of aridland biogeochemistry

The relationship between LGBT executives and firms’ value and financial performance

Drawing on resource-based theory, we analyze the relationship between having LGBT executives in a firm’s leadership positions and its value and financial performance. The existence of LGBT executives is considered to be associated with employee and customer goodwill towards LGBT-friendly policies and practices and to lead to human capital and reputational benefits. Our findings suggest that there is a positive effect of the presence of LBGT executives on a firm’s value, both directly and indirectly, through its effect on the firm’s financial performance. We interpret this as suggesting that besides the direct effect of the existence of LGBT executives on a firm’s value, an indirect effect also exists, mediated through financial performance, presumably through the effect that this has on employee and customer goodwill towards LGBT-friendly policies and practices. As far as we are aware, our study is the first to examine the impacts of the presence of LGBT executives, as well as distinguish between its direct and indirect effects on firm value.info:eu-repo/semantics/publishedVersio

Seasonal Migration Distance Varies With Natal Dispersal and Predicts Parasitic Infection in Song Sparrows

Seasonal migration and natal dispersal represent the major large-scale movements in the lives of animals. Individuals that are relatively prone to movement and exploration might thus be more likely to disperse and also to migrate farther. Such movement might be either negatively associated with parasitic infection (if infection prevents hosts from successful long-distance migration) or positively associated (e.g. if longer-distance migrants encounter more abundant or more diverse parasites). We examined whether natal dispersal tendency predicts seasonal migration distance in song sparrows (Melospiza melodia) and whether migration distance predicts infection with bloodborne parasites upon arrival at the breeding grounds. Migration distance, inferred from stable hydrogen isotope analysis (δ2H) of winter-grown tissue, was repeatable (repeatability = 0.41) over years. Birds that were more likely to have immigrated from outside the breeding grounds, as inferred from genetic assignment tests, also overwintered farther south, as inferred from stable isotope analysis. The finding that individuals more prone to movement in the context of natal dispersal also tended to travel farther, on average, in the context of seasonal migration suggests consistent individual variation in large-scale movements across these two contexts. Although statistically significant, this effect was modest in scope and subtle relative to sex differences in inferred migration distance. Among after-second-year individuals, but not yearlings, longer-distance migrants were more likely, on average, to be infected with bloodborne parasites. Individual variation in propensity to long-distance movement may interact with age-related variation in exposure or susceptibility to parasites, to shape the role of animal migration in transporting infectious disease

Expansion of the agricultural frontier in the largest South American Dry Forest: Identifying priority conservation areas for snakes before everything is lost

Conservation planning relies on integrating existing knowledge, social-environmental contexts, and potential threats to identify gaps and opportunities for action. Here we present a case study on how priority areas for conservation can be determined using existing information on biodiversity occurrence and threats. Specifically, our goals are: (1) to model the ecological niche of twelve endemic snake species in the Dry Chaco Forest, (2) to quantify the impact of the deforestation rates on their distributions, (3) to propose high priority areas for conservation in order to improve the actual protected area system, and (4) to evaluate the influence of the human footprint on the optimization of selected priority areas. Our results demonstrate that Argentinian Dry Chaco represent, on average, ~74% of the distribution of endemic snake species and deforestation has reduced suitable areas of all snake species in the region. Further, the current protected areas are likely insufficient to conserve these species as only very low percentages (3.27%) of snakes’ ranges occur within existing protected areas. Our models identified high priority areas in the north of the Chaco forest where continuous, well-conserved forest still exists. These high priority areas include transition zones within the foothill forest and areas that could connect patches of forest between the western and eastern Chaco forest. Our findings identify spatial priorities that minimize conflicts with human activities, a key issue for this biodiversity hotspot area. We argue that consultation with stakeholders and decision-makers are urgently needed in order to take concrete actions to protect the habitat, or we risk losing the best conservation opportunities to protect endemic snakes that inhabit the Argentinian Dry Chaco.Fil: Andrade Díaz, Soledad María. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Salta. Instituto de Bio y Geociencias del Noroeste Argentino. Universidad Nacional de Salta. Facultad de Ciencias Naturales. Instituto de Bio y Geociencias del Noroeste Argentino; ArgentinaFil: Sarquis, Juan Andrés. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Santa Fe. Instituto Nacional de Limnología. Universidad Nacional del Litoral. Instituto Nacional de Limnología; ArgentinaFil: Loiselle, Bette A.. University of Florida; Estados UnidosFil: Giraudo, Alejandro Raul. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Santa Fe. Instituto Nacional de Limnología. Universidad Nacional del Litoral. Instituto Nacional de Limnología; Argentina. University of Florida; Estados Unidos. Universidad Nacional del Litoral. Facultad de Humanidades y Ciencias; ArgentinaFil: Diaz Gomez, Juan Manuel. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Salta. Instituto de Bio y Geociencias del Noroeste Argentino. Universidad Nacional de Salta. Facultad de Ciencias Naturales. Instituto de Bio y Geociencias del Noroeste Argentino; Argentin

Furnariidae species recognition using speech-related features and machine learning

The automatic classification of calling bird species is important to achieve more exhaustive environmental monitoring and to manage natural resources. Bird vocalizations allow to recognise new species, their natural history and macro-systematic relations, while automatic systems can speed up and improve all the process. In this work, we use state-of-art features designed for speech and speaker state recognition to classify 25 species of Furnariidae family. Since Furnariidae species inhabit the Litoral Paranaense region of Argentina (South America), this work could promote further research on the topic and the implementation of in-situ monitoring systems. Our analysis includes two widely-known classification techniques: random forest an support vector machines. The results are promising, near 86%, and were validated in a cross-validation scheme.Sociedad Argentina de Informática e Investigación Operativa (SADIO

Teste de inibição da enzima acetilcolinesterase de compostos organofosforados com potencial ação fungicida na cultura de mamão (Carica papaya L.).

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