946 resultados para Notes of the financial statement


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v.39:no.39(1960)

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v.39:no.47(1961)

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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.

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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.

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v.50:no.3 (1929)

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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.

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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.

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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.

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In the mid-1940s, American film industry was on its way up to its golden era as studios started mass-producing iconic feature films. The escalating increase in popularity of Hollywood stars was actively suggested for its direct links to box office success by academics. Using data collected in 2007, this paper carries out an empirical investigation on how different factors, including star power, affect the revenue of ‘home-run’ movies in Hollywood. Due to the subjective nature of star power, two different approaches were used: (1) number of nominations and wins of Academy Awards by the key players, and (2) average lifetime gross revenue of films involving the key players preceding the sample year. It is found that number of Academy awards nominations and wins was not statistically significant in generating box office revenue, whereas star power based on the second approach was statistically significant. Other significant factors were critics’ reviews, screen coverage and top distributor, while number of Academy awards, MPAA-rating, seasonality, being a sequel and popular genre were not statistically significant.

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In line with global changes, the UK regulatory regime for audit and corporate governance has changed significantly since the Enron scandal, with an increased role for audit committees and independent inspection of audit firms. UK listed company chief financial officers (CFOs), audit committee chairs (ACCs) and audit partners (APs) were surveyed in 2007 to obtain views on the impact of 36 economic and regulatory factors on audit quality. 498 usable responses were received, representing a response rate of 36%. All groups rated various audit committee interactions with auditors among the factors most enhancing audit quality. Exploratory factor analysis reduces the 36 factors to nine uncorrelated dimensions. In order of extraction, these are: economic risk; audit committee activities; risk of regulatory action; audit firm ethics; economic independence of auditor; audit partner rotation; risk of client loss; audit firm size; and, lastly, International Standards on Auditing (ISAs) and audit inspection. In addition to the activities of the audit committee, risk factors for the auditor (both economic and certain regulatory risks) are believed to most enhance audit quality. However, ISAs and the audit inspection regime, aspects of the ‘standards-surveillance compliance’ regulatory system, are viewed as less effective. Respondents commented that aspects of the changed regime are largely process and compliance driven, with high costs for limited benefits, supporting psychological bias regulation theory that claims there is overconfidence that a useful regulatory intervention exists.

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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.

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Empirical investigation of the external finance premium has been conducted on the margin between internal finance and bank borrowing or equities but little attention has been given to corporate bonds, especially for the emerging Asian market. In this paper, we hypothesize that balance sheet indicators of creditworthiness could affect the external finance premium for bonds as they do for premia in other markets. Using bond-specific and firm-specific data for China, Hong Kong, Indonesia, Korea, Philippines, Singapore and Thailand during 1995-2009 we find that firms with better financial health face lower external finance premia in all countries. When we introduce firm-level heterogeneity, we show that financial variables appear to be both statistically and quantitatively more important for financially constrained firms. Finally, when we examine the effects of the 1997-98 Asian crisis and the 2007-09 global financial crisis, we find that the sensitivity of the premium is greater for constrained firms during the Asian crisis compared to other times.

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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.