Revision i små aktiebolag : En kvalitativ studie om varför små aktiebolag väljer att revidera sina räkenskaper trots att de inte omfattas av revisionsplikten

Bakgrund Revisionsplikten avskaffades 1 november 2010 i Sverige. Detta innebar att cirka 250,000 små aktiebolag inte längre var tvingade till revision. Idag har det gått drygt fem år sedan beslutet togs om att avskaffa revisionsplikten och trots detta väljer en del små aktiebolag att revidera sina räkenskaper. Syfte Syftet med studien var att få en djupare förståelse för varför små aktiebolag, som inte omfattas av revisionsplikten, väljer att revidera sina räkenskaper. Metod Vi har använt oss av en kvalitativ metod och genomfört semistrukturerade intervjuer med företagsrepresentanter för små aktiebolag. Det empiriska materialet har analyserats genom en innehållsanalys. Slutsats Vår studie visar att små aktiebolag efterfrågar frivillig revision främst av fyra anledningar. Dessa är:  Spritt delägarskap  Försäkran om att den interna bokföringen är korrekt  Rutinmässigt av företagsledning med erfarenhet från revisionspliktade företag  Önskan om att uppfattas som legitima

A revision of the Neotropical Solenopsidini ant genus Oxyepoecus Santschi, 1926 (Hymenoptera: Formicidae: Myrmicinae): 2. Final. Key for species and revision of the Rastratus species-group

In the first paper of this series (Albuquerque & Brandão, 2004) we revised the Vezenyii species group of the exclusively Neotropical solenopsidine (Myrmicinae) ant genus Oxyepoecus. In this closing paper we update distribution information on the Vezenyii group species and revise the other Oxyepoecus species-group (Rastratus). We describe two species (Oxyepoecus myops n. sp. and O. rosai n. sp.) and redescribe previously known species of the group [O. daguerrei (Santschi, 1933), O. mandibularis (Emery, 1913), O. plaumanni Kempf, 1974, O. rastratus Mayr, 1887, and O. reticulatus Kempf, 1974], adding locality records and comments on the meagre biological data of these species. We also present an identification key to Oxyepoecus species based on workers.

A new consensus for Trypanosoma cruzi intraspecific nomenclature: second revision meeting recommends TcI to TcVI

In an effort to unify the nomenclature of Trypanosoma cruzi, the causative agent of Chagas disease, an updated system was agreed upon at the Second Satellite Meeting. A consensus was reached that T. cruzi strains should be referred to by six discrete typing units (T. cruzi I-VI). The goal of a unified nomenclature is to improve communication within the scientific community involved in T. cruzi research. The justification and implications will be presented in a subsequent detailed report.

Revision of the species of the genus Cathorops (Siluriformes: Ariidae) from Mesoamerica and the Central American Caribbean, with description of three new species

The ariid genus Cathorops includes species that occur mainly in estuarine and freshwater habitats of the eastern and western coasts of southern Mexico, Central and South America. The species of Cathorops from the Mesoamerica (Atlantic slope) and Caribbean Central America are revised, and three new species are described: C. belizensis from mangrove areas in Belize; C. higuchii from shallow coastal areas and coastal rivers in the Central American Caribbean, from Honduras to Panama; and C. kailolae from río Usumacinta and lago Izabal basins in Mexico and Guatemala. Additionally, C. aguadulce, from the río Papaloapan basin in Mexico, and C. melanopus from the río Motagua basin in Guatemala and Honduras, are redescribed and their geographic distributions are revised.

Revision of the genus Physoclypeus Hendel, 1907 (Diptera, Lauxaniidae), with description of seven new species

The genus Physoclypeus Hendel, 1907 has its distribution restricted to the Neotropical region. In this study, its species have been redescribed, three new combinations have been proposed, three lectotypes have been designated, seven new species have been described, and an identification key to the species is presented. An updated list of species of Physoclypeus is presented as: P. annulatus Hendel, 1925; P. coquilletti (Hendel, 1908); P. farinosus (Hendel, 1925); P. flavus (Wiedemann, 1830); P. hendeli sp. nov. (Type locality, Jamaica, N. Irish Town); P. lineatus (Williston, 1896) new comb.; P. montanus (Becker, 1919) new comb.; P. plaumanni sp. nov. (Type locality, Brazil, Santa Catarina); P. risaraldensis sp. nov. (Type locality, Colombia, Risaralda); P. saltensis sp. nov. (Type locality, Argentina, Salta); P. scutellatus (Curran, 1926) new comb.; P. unimaculatus sp. nov. (Type locality, Mexico, Vera Cruz); P. vitattus sp. nov. (Type locality, Brazil, Santa Catarina) and P. zebrinus sp. nov. (Type locality, Costa Rica, Limón).

Revision of the Neotropical trahiras of the Hoplias lacerdae species-group (Ostariophysi: Characiformes: Erythrinidae) with descriptions of two new species

Hoplias lacerdae was originally described from the rio Ribeira de Iguape, Iporanga, São Paulo State. The Hoplias lacerdae group is defined as containing generally large trahiras with the medial margins of dentaries running parallel to each other and lacking teeth on the basihyal compared to the H. malabaricus group in which the medial margins of the dentaries converge towards the mandibular symphysis and which have teeth on the basihyal. A taxonomic revision of the group based on meristic and morphometric data identified five distinct species: H. lacerdae distributed in the rio Ribeira de Iguape and rio Uruguai; H. intermedius from the rio São Francisco, upper rio Paraná basin, and rio Doce; H. brasiliensis from rivers of the Atlantic Coastal drainage from the rio Paraguaçu to the rio Jequitinhonha; H. australis new species, endemic to the rio Uruguai; and H. curupira new species present in northern South America, including the rios Negro, Trombetas, Tapajós, Xingu, Tocantins and Capim in the Amazon basin, upper rio Orinoco near the rio Casiquiare (Venezuela), and coastal rivers of Guyana and Suriname. A lectotype for Hoplias intermedius and a neotype for H. brasiliensis are designated.

Systematic Revision of the granulatus Group of Urophonius Pocock, 1893 (Scorpiones, Bothriuridae), with Description of a New Species from Central Chile

A systematic revision of the granulatus group of the bothriurid scorpion genus Urophonius Pocock, 1893 is presented. Urophonius pizarroi, n. sp., a new species from central Chile, is described. Urophonius granulatus Pocock, 1898, Urophonius somuncura Acosta, 2003, and Urophonius tregualemuensis Cekalovic, 1981, are redescribed using modern standards. The adult males of U. somuncura and U. tregualemuensis are described for the first time. A distribution map and key to the species of the granulatus group are provided, along with a discussion of their phenology.

Structure revision and assignment of absolute stereochemistry of a marine C-21 bisfuranoterpene

The C-21 bisfuranoterpene (-)-isotetradehydrofurospongin-1 (6), previously isolated from a Western Australian Spongia sp., has been reisolated from a specimen of Spirastrella papilosa collected during scientific trawling operations in the Great Australian Eight. A 2D NMR analysis of 6 has prompted reassignment of the published structure 5, while degradation and chiral HPLC analysis have allowed determination of the absolute stereochemistry.

Revision of the larval morphology (Zoea I) of the family Hippolytidae (Decapoda, Caridea), with a description of the first stage of the shrimp Hippolyte obliquimanus Dana, 1852

The aim of this study was to summarize the available data on larval morphology of the first zoea of the family Hippolytidae and describe the first zoeal stage of H. obliquimanus from two geographically distinct populations, Brazilian and Caribbean in order to discuss inter- and intraspecific variability. Ovigerous females of Hippolyte obliquimanus were collected at Cahuita (Limon, Costa Rica) and at Ubatuba (Sao Paulo, Brazil). We compiled the published descriptions of all available hippolytid Zoea I (66 spp., 21%), and all zoeae share several characteristics. However, such morphological features cannot be used to distinguish the first zoeae of Hippolytidae from other caridean larvae. Historically, the presence of an exopodal seta at the maxillule and the absence of the anal spine/papilla have been considered as characteristic for the Zoea I of the genus Hippolyte. The results of our revision, however, did not support these conclusions: although H. obliquimanus showed an exopodal seta at the maxillule, four congeners did not bear such structure; moreover, H. obliquimanus as well as one other congener have an anal spine/papilla. All morphological characters observed in the first zoeal stage of H. obliquimanus are shared with others species of the family Hippolytidae. Intraspecific variability in Hippolyte obliquimanus was detected in one morphological aspect: the first zoea had four denticles on the ventral margin of the carapace in the Brazilian population, while specimens from the Costa Rican population had three.

Taxonomic revision of Gripopteryx (Pictet, 1841) (Plecoptera: Gripopterygidae)

The genus Gripopteryx is revised and two new species are described, G. japi n. sp. from southeastern Brazil, and G. clemira n. sp. from northeastern Brazil. The male of G. brasiliensis Samal, 1921 and the female of G. flinti Froehlich, 1993 are described. New figures for G. maculosa Jewett, 1960, for the male of G. reticulata Brauer, 1866, and for the female of G. brasiliensis are provided. Keys to adult males and to nymphs are provided.

A revision of Gasteruption Latreille (Hymenoptera: Gasteruptiidae) in the Neotropical Region

The Neotropical species of Gasteruption Latreille are revised, described, diagnosed, and illustrated; a key for females is provided. Twenty six valid species are recognized, thirteen of which are described as new: G. amputatum Townes, G. barnstoni (Westwood), G. bertae n. sp., G. bispinosum Kieffer, G. brachychaetum Schrottky, G. brandaoi n. sp., G. brasiliense (Blanchard), G. floridanum (Bradley), G. glauciae n. sp., G. guildingi (Westwood), G. hansoni n. sp., G. helenae n. sp., G. huberi n. sp., G. kaweahense (Bradley), G. lianae n. sp., G. loiaconoae n. sp., G. masneri n. sp., G. oliveirai n. sp., G. parvum Schrottky, G. rafaeli n. sp., G. sartor Schletterer, G. smithi n. sp., G. tenue Kieffer, G. townesi (Alayo), G. visaliae (Bradley), and G. wahli n. sp. The following new synonymies are proposed: G. maculicorne Cameron, G. macroderum Schletterer, and G. zapotecum Schletterer with G. barnstoni; G. bihamatum Kieffer, G. fallens Kieffer, G. fiebrigi Schrottky, G. leptodomum Kieffer, G. montivagum Kieffer, and G. strandi Kieffer with G. bispinosum; G. annulitarse Schrottky, G. brasiliae Kieffer, G. gracillimum (Schletterer), G. longicauda Kieffer, G. petroselini Schrottky, G. subtropicale Schrottky and G. torridum (Bradley) with G. brasiliense; G. rufipectus (Westwood) with G. guildingi; G. angustatum (Kieffer) with G. kaweahense; G. horni Brethes with G. parvum. The following taxa are considered as species inquirendae: G. albitarse Schletterer, G. austini Jennings and Smith, G. subcoriaceum Kieffer n. stat., and G. tenuicolle Schletterer. As well, G rubrum Taschenberg is synonymized with Pseudofoenus infumatus (Schletterer). In addition, G. tenue Pasteels, 1957a from Australia is a junior homonym of G. tenue Kieffer, 1922 and is renamed G. pasteelsi n. name.

Revision of the South American species of Hagenulopsis Ulmer and Askola Peters (Ephemeroptera: Leptophlebiidae) with description of six new species

The South American species of the genera Askola and Hagenulopsis are revised. Three new species of Askola from Brazil are described based on male imagos. Askola emmerichi sp. nov. and A. paprockii sp. nov. present spotted wings, but differ in general coloration and details of genitalia; Askola cipoensis sp. nov. is easily distinguished because the male eyes being widely separated on meson of head. Three new species of Hagenulopsis are also described: H. lipeo (from Argentina and Bolivia) and H. zunigae (from Colombia), both described from imagos and nymphs, can be recognized by details of coloration and male genitalia. H. esmeralda sp. nov. from Ecuador, described from imagos, shows a distinct male genitalia and translucent male abdomen. A key to species for the the male and female imagos of Askola and Hagenulopsis species is provided.

A revision of the genus Lycomorphon (Coleoptera: Lycidae)

The Neotropical genus Lycomorphon Pic, 1922 is revised. Eleven species are classified in the genus, six of them are redescribed, five species (Lycomorphon brasiliense sp. n., L. amazonicum sp. n., L. bimaculatum sp. n. L. bolivianum sp. n., L. fulvohumeralis sp. n.) are proposed as new to science. Lycomorphon elongaticolle v. diversicolle Pic, 1926 is raised to species status, and Idiopteron irregularis is transferred to the genus Lycomorphon. The new subgenus Spinolycus sg. n. is proposed within Lycomorphon.

Post-craniotomy headache: A proposed revision of IHS diagnostic criteria

Seventy-nine patients with intracranial aneurysms were evaluated in the presurgical period, and followed up to 6 months after surgery. We compare patients who fulfilled with those that did not post-craniotomy headache (PCH) diagnostic criteria, according to the International Classification of Headache Disorders. Semistructured interviews, headache diaries, Short Form-36 and McGill Pain Questionnaire were used. Seventy-two patients (91%) had headaches during the follow-up period. The incidence of PCH according to the International Headache Society diagnostic criteria was 40%. Age, sex, type of surgery, temporomandibular disorder, vasospasm, presence and type of previous headaches, and subarachnoid haemorrhage were not related to headache classification. There were no differences in the quality of life, headache frequency and characteristics or pain intensity between patients with headache that fulfilled or not PCH criteria. We proposed a revision of the diagnostic criteria for PCH, extending the headache outset after surgery from 7 to 30 days, and including the presence of headaches after surgery in patients with no past history of headaches, or an increase in headache frequency during the first 30 days of the postsurgical period followed by a decrease over time. Using these criteria we would classify 65% of our patients as having PCH.