The Pentastomid Sebekia mississippiensis sp. n. in the American Alligator and Other Hosts

Sebekia mississippiensis sp. n. is described from Alligator mississippiensis in Louisiana, Mississippi, and Florida. Closely related to S. oxycephala in South American crocodilians, it differs by having a smaller and less spinous hook shield, a broader base for the posterior extensions of the oral cadre. and a thinner and more delicate tegument. The male reproductive system differs somewhat from that described for other pentastomids. Nymphs parasitize several fishes as well as turtles, snakes, and mammals.

Measuring the Performance of Cooperative Equity Redemption Plans

Cooperatives differ from other businesses in that they are owned by their patrons and net margins are distributed to patrons on the basis of use instead of capital investment. For financing, cooperatives often rely on allocated equities from retained patronage refunds. Retained patronage refunds are noncash allocations of net margins reinvested in a cooperative by patrons. Under an ideal program of equity formation, equity is held by patrons in proportion to patronage. Each patron’s share of financing the cooperative is equal to the share of benefits received. Equities of former patrons are retired as active patrons take on more of the responsibility of financing the organization.