Notes of the flora of serra Aracá

A new species of Tepuianthus (Tepuianthaceae) is described from Serra Aracá in Amazonas, Brazil. Also discussed is the occurrence on this isolated tepui of two species of Perissocarpa (Ochnaceae). This is the first record of that genus in Brazil.

Macroeconomic trouble and policy challenges in the wake of the financial bust

Contrasting with the 1929 great crisis, authorities intervened forcefully in 2008 to stop the disintegration of the financial system. Governments and central banks then sought to revise the prudential regulation in depth. It would be optimistic, however, to believe that prudential measures, alone, could deliver full economic recovery, at least in the countries that had been involved in the financial turmoil. Indeed, the collapse of the "state of confidence" and the negative effects of private debts on consumption and investment decisions have fed depressive forces and policy challenges which could hold for a while, even once the financial sector is made safe. On the one hand, the economic slowdown and the direct and indirect assistance provided by the governments to the private sectors are having a heavy impact on public finances, meanwhile, on the other hand, the massive amounts of money which artificially inflated the prices of housing and financial products could produce inflationary pressures in the post-crisis period, unless a new assets bubble is allowed for. Authorities could therefore be facing high unemployment in a damaged context of public deficits and inflationary pressures. The paper aims at discussing these new challenges. The inadequacy of inflation targets and fiscal orthodoxy in a depressed economy is emphasized, and the outlines of a Post Keynesian alternative policy are examined.

The convergence of the Central American countries to International Accounting Standards

Abstract: In the last few decades, Central American countries are making a significant effort in order to modernize their governments' legislation both on financial management and systems of financial information. In this sense, these countries aim to enhance the quality of public financial information in order to improve decision-making processes, decrease the level of corruption, and keep citizens informed. In this context, the purpose of this paper is twofold. Firstly, to assess the degree of similarity of the financial information that is being developed by Central American governments with regard to the recommendations set up by Ipsas, and secondly, to analyse the efforts and the strategies that those countries are carrying out in the process of implementing those standards. To determine the differences in the information containing the annual financial statements issued by national public authorities and the recommendations set up by Ipsas we conducted a deductive content analysis. In view of the results we can say that the quality of annual financial statements presented by the countries in Central America, in comparison to the recommendations by the Ipsas concerning Ifac information, is not enough. Hence, in order to operate significant changes, it is still necessary to create new strategies for the implementation of the Ipsas.

CROSS-COUNTRY STUDY ON THE DETERMINANTS OF BANK FINANCIAL DISTRESS

ABSTRACTBank failures affect owners, employees, and customers, possibly causing large-scale economic distress. Thus, banks must evaluate operational risks and develop early warning systems. This study investigates bank failures in the Organization for Economic Co-operation and Development, the North America Free Trade Area (NAFTA), the Association of Southeast Asian Nations, the European Union, newly industrialized countries, the G20, and the G8. We use financial ratios to analyze and explore the appropriateness of prediction models. Results show that capital ratios, interest income compared to interest expenses, non-interest income compared to non-interest expenses, return on equity, and provisions for loan losses have significantly negative correlations with bank failure. However, loan ratios, non-performing loans, and fixed assets all have significantly positive correlations with bank failure. In addition, the accuracy of the logistic model for banks from NAFTA countries provides the best prediction accuracy regarding bank failure.

Preliminary notes on the macrolichens of Serra do Cachimbo, northcentral Brazil

This paper reports on the April-May 1983 Projeto Flora expedition to Serra do cachimbo in northcentral Brazil, a phytogeographically poorly known area near the transition between the Amazon forest and the central Brazilian planalto. The objective of this expedition was to collect botanical specimens with special emphasis on lichens. Rock outcrops are common in this area and several soil types combined with varied topography give rise to a diversity of vegetation types including Amazon caatinga, campo rupestre, gallery forest and Amazon forest. A preliminary checklist of 91 macrolichens is provided with a discussion of ecological distribution of lichens in each habitat.

Notes on the ethnoicthyology of fishermen from the Tocantins river (Brazil)

Ethnobiology includes the study of how populations perceive and classify organisms. This study focuses on the utilization and classification of fishes by fishermen from the Tocantins river. The study area is located between the cities of Imperatriz and Estreito (Maranhão and Tocantins States). Interviews with fishermen and collection of fish species were performed from October 1987 to June 1988. The criteria used by fishermen to classify fish species are mainly morphological, such as related to body shape and coloration. Fish habitat is also an information used in folk classification. Terrestrial plants and animals are a reference for some fish names. Fishermen showed a deeper knowledge and detailed classification of species of fish used for food, sale, or medicine. Folk classification represents the knowledge a population has on its environment, and it is more detailed on species which are part of its realized niche as indicated by this study.

First nesting record of the Bay-Capped Wren-Spinetail Spartonoica maluroides (Aves, Furnariidae) in Brazil, with nest and nestling descriptions and notes on breeding behavior

The only breeding record of Spartonoica maluroides (d'Orbigny & Lafresnaye, 1837) for Brazil is based on the observation of a fledgling in southern Rio Grande do Sul in January 1976. On 7 December 2005 we discovered a nest containing three nestlings at the southeastern end of Lagoa Pequena, municipality of Pelotas, Rio Grande do Sul. The nest was concealed at the base of a cavity in a Spartina densiflora (Poaceae) tussock located at the edge of a saltmarsh. The nest was built of fine pieces of dead Scirpus olneyi (Cyperaceae) and S. densiflora leaves firmly interlaced to the internal leaves of the tussock. Live leaves of S. densiflora lining the cavity comprised a substantial part of the nest's architecture, forming most of its upper lateral walls and roof. The lower section was more elaborate, resembling a deep cup and forming a distinct incubation chamber. Adults reached the nest's interior through an irregular apical opening amidst the leaves. The nest was 244 mm high and 140 mm wide. The incubation chamber had an external diameter of 138.5 mm, an internal diameter of 79.4 mm and was 86 mm deep. It was lined with fine leaves and white plant fibers. Nestlings were five to six days old. A total of 107 neossoptiles restricted to the capital, spinal and alar tracts were recorded in one nestling. The distribution of neossoptiles in the ocular region of S. maluroides forms a distinct pattern which can be typical of Furnariidae and related families. Two adults attended the nest, bringing small insects to the nestlings and removing fecal sacs. We recorded at least 74 visits to the nest during a ca. 6 h period during an afternoon. The average number of visits per hour was 12.8 ± 1.3. An adult bird spent on average 0.7 ± 0.56 minutes inside the nest attending nestlings. The nest remained unattended on average for 3.61 ± 3.13 minutes. The hour of the day had no influence on the amount of time spent by an adult in the nest or away from it. We returned to the area on 15 December 2005 and found the nest abandoned. Observations confirm that S. maluroides is a resident breeder in southern Brazil and that the saltmarshes of the Lagoa do Patos estuary are an important year-round habitat for the species. A nestling and the nest were collected to document the record.

The first record of Litargus tetraspilotus (Coleoptera, Mycetophagidae) in Brazil, with biological notes and complementary description of the species

Litargus tetraspilotus LeConte, 1856 was collected feeding on Oidium sp. (Fungi, Ascomycota, Erysiphaceae) associated with fruit trees. This is the first time L. tetraspilotus is recorded in Brazil, totaling three species of Mycetophagidae for this country. This study aims to provide a complementary description of this species based on new characters and to present information on its life cycle under laboratory conditions and fluctuation in population in the field. During the period of inventories between July 2004 and August 2006, about every fifteen days, a total of 565 specimens of L. tetraspilotus were collected, with the highest abundance found on citrus plants, with values differing significantly between the two years. The population levels differed between the seasons; spring had the greatest abundance and autumn the least. There was a significant positive correlation of L. tetraspilotus abundance with rainfall and relative humidity. Mycetophagidae, as well as other mycophagous families of Brazilian coleopterans, are barely studied, warranting further future studies of their bioecology and systematics.

Description of the male of Mangora brokopondo (Araneae, Araneidae), with notes on Mangora species from Brazilian Oriental Amazon

The male of Mangora brokopondo Levi, 2007 is described and illustrated for the first time. Variation in the color pattern of the females is documented. Mangora woytkowskii Levi, 2007 is considered a junior synonym of M. hirtipes (Taczanowski, 1878). New records of M. alinahui Levi, 2007 and M. pia Chamberlin & Ivie, 1936 are presented.

On the taxonomy of Latonigena auricomis (Araneae, Gnaphosidae), with notes of geographical distribution and natural history

The male of Latonigena auricomis Simon, 1893 is described for the first time and the female is redescribed. New records are provided for Argentina, Brazil and Uruguay. Notes on the natural history and a potential distribution model of the species are presented in the Neotropical Region.

Notes on species of the genus Agria R.-D. (Diptera, Sarcophagidae)

A key is given for the identification of females of all Holarctic species included into this genus, and keys are provided for distinguishing third instar larvae and puparia of two Palaeartic species. In addition to these, the description of the A. monachae (Kr.) female has been expanded.

Notes on the male genitalia of species of Ravinia and Chaetoravinia (Diptera: Sarcophagidae)

Based on scanning electron microscope (SEM) estudies, the male genitalia of three species of Ravinia and two species of Chaetoravinia (Diptera: Sarcophagidae, subtribe Raviniina) are described and compared.

Halipegus dubius Klein, 1905 (Trematoda, Hemiuridae): a redescription, with notes on the working of the ovarian complex

A redescription of Halipegus dubius Klein, 1905, of Brazilian frogs Leptodactylus pentadactylus and L. ocellatus, is presented. The parasite was found exclusively in the buccal cavity, in number varying from 1 (in most instances) to 3, and exceptionally 25 (one instance). Morphological data were based on 40 whole-mounted specimens and 4 serially sectioned ones. Larval development takes place in planorbid snails (Biomphalaria glabrata and B. tenagophila) and in an undetermined species of cyclops. Working of the ovarian complex was followed by microscopical observation of life specimens. Constrating with the similarity of the four American species of Halipegus currently recognized as valid, they can be easily separated by the characters of their cercariae.