106,420 research outputs found
Poxyaibamberus Andersen & Dantas, gen. nov. (Diptera, Chironomidae, Orthocladiinae) from Brazil
No full textPoxyaibamberus Andersen & Dantas, gen. nov. is erected based on the males of two species, P. jamanximensis Andersen & Dantas, sp. nov. from Jamanxim National Park, Pará State, Brazil, and P. ubajarensis Andersen & Dantas, sp. nov. from Ubajara National Park, Ceará State, Brazil. Both species have a comparatively short and wide head, with large eyes and short, five-segmented palps; a strong subapical seta on the ultimate flagellomere; scalpellate acrostichals; no setae on the wing veins except for one seta on the brachiolum; a long costal extension; and a large triangular anal point and a very long heel on the gonostylus. The systematic position of the new genus is briefly discussed
Litocladius Mendes, Andersen et Saether
No full textLitocladius Mendes, Andersen et Saether Litocladius Mendes, Andersen et Saether, 2004: 72. Litocladius Mendes, Andersen et Saether: Mendes & Andersen (2008: 56). Type species. Litocladius mateusi Mendes, Andersen et Saether, 2004: 74, by original designation. Other included species. Litocladius chavarriai sp. n.; L. confusus Mendes et Andersen, 2008; L. floripa Mendes et Andersen, 2008; and L. neusae sp. n. Description as in Mendes & Andersen (2008).Published as part of Mendes, Humberto F., Andersen, Trond & Hagenlund, Linn K., 2011, New species and records of Antillocladius Saether and Litocladius Mendes, Andersen et Saether from Brazil and Costa Rica (Chironomidae: Orthocladiinae), pp. 39-51 in Zootaxa 2915 on page 46, DOI: 10.5281/zenodo.20075
Litocladius floripa Mendes et Andersen
No full textLitocladius floripa Mendes et Andersen Litocladius floripa Mendes et Andersen, 2008: 59. Material examined. BRAZIL: Rio de Janeiro State, Penedo, 22 ° 24.652 'S 44 ° 33.217 'W, 468 m a.s.l., 5 males, 18– 19.xii. 2009, light trap and net, H.F. Mendes (ZMBN, MZUSP). Remarks. The species was previously known from Santa Catarina, São Paulo and Rio de Janeiro states (Mendes & Andersen 2008). This is the first record from Parque Nacional do Itatiaia and its vicinity in Rio de Janeiro State.Published as part of Mendes, Humberto F., Andersen, Trond & Hagenlund, Linn K., 2011, New species and records of Antillocladius Saether and Litocladius Mendes, Andersen et Saether from Brazil and Costa Rica (Chironomidae: Orthocladiinae), pp. 39-51 in Zootaxa 2915 on page 49, DOI: 10.5281/zenodo.20075
AUDIT FIRM REPUTATION, AUDITOR SWITCHES, AND CLIENT STOCK PRICE REACTIONS: THE ANDERSEN EXPERIENCE
No full textThe financial scandal surrounding the collapse of Enron caused erosion in the reputation of its auditor, Andersen, leading to concerns about Andersen’s ability to continue in existence and ultimately its demise. In this paper we investigate the timing of switch by former Andersen’s clients. We find that the timing of the switch is related to variables hypothesized to be associated with the cost of switch. Specifically these are client size, auditor industry specialization, provision of non-audit services, auditor tenure, quality of earnings and financial distress In addition we find that clients with the greatest market losses attributable to disclosures pertaining to Andersen’s audit of Enron, and strongest corporate governance were more likely to switch early, while those with the strongest ties to Andersen were more likely to delay switching. We also find that clients switching from Andersen experienced positive abnormal returns during the three-day window surrounding the announcement. Importantly we find this positive return to be greater for clients with greater prior losses.Auditor Reputation, Auditor Change, Arthur Andersen, Enron
Antillocladius brazuca Mendes et Andersen
No full textAntillocladius brazuca Mendes et Andersen Antillocladius brazuca Mendes et Andersen, 2008: 26. Material examined. BRAZIL: Rio de Janeiro State, Penedo, 22 ° 24.652 'S 44 ° 33.217 'W, 468 m a.s.l., 1 male, 18– 19.xii. 2009, light trap and net, H.F. Mendes (MZUSP). Remarks. The species seems to be widespread in south and south-eastern Brazil (Mendes & Pinho 2011). This is the first record from Parque Nacional do Itatiaia and its vicinity in Rio de Janeiro State. See A. anandae sp. n. for a list of sympatric Antillocladius species.Published as part of Mendes, Humberto F., Andersen, Trond & Hagenlund, Linn K., 2011, New species and records of Antillocladius Saether and Litocladius Mendes, Andersen et Saether from Brazil and Costa Rica (Chironomidae: Orthocladiinae), pp. 39-51 in Zootaxa 2915 on page 44, DOI: 10.5281/zenodo.20075
Antillocladius musci Mendes, Andersen et Saether
No full textAntillocladius musci Mendes, Andersen et Saether Antillocladius musci Mendes, Andersen et Saether, 2004: 41. Material examined. BRAZIL: Rio de Janeiro State, Penedo, 22 ° 24.652 'S 44 ° 33.217 'W, 468 m a.s.l., 3 males, 18- 19.xii. 2009, light trap and net, H.F. Mendes (ZMBN, MZUSP). Remarks. This species has previously been recorded from São Paulo, Minas Gerais and Santa Catarina States (Mendes et al. 2004, Mendes & Andersen 2008). This is the first record for Rio de Janeiro State and Parque Nacional do Itatiaia. See A. anandae sp. n. for a list of sympatric species.Published as part of Mendes, Humberto F., Andersen, Trond & Hagenlund, Linn K., 2011, New species and records of Antillocladius Saether and Litocladius Mendes, Andersen et Saether from Brazil and Costa Rica (Chironomidae: Orthocladiinae), pp. 39-51 in Zootaxa 2915 on page 46, DOI: 10.5281/zenodo.20075
Saetherocladius Andersen et Mendes
No full textKey to the males of Saetherocladius Andersen et Mendes 1. AR 0.69; virga> 15 µm long.................................................................................................................................... 4 2. Gonostylus without distinct outer projection; anal point parallel-sided or tapering..................................................... 3 - Gonostylus with distinct outer projection; anal point weakly spatulate (Fig. 17)....................... S. triangulatus sp. n. 3. Gonostylus widest in basal half; inferior and superior volsella well separated, inferior volsella without dorsal microtrichia (Figs 1–2). ................................................................................................... S. hirtus Andersen et Mendes - Gonostylus widest medially; inferior and superior volsella less well separated, inferior volsella with dorsal microtri- chia (Figs 6–8). .................................................................................................................................. S. fusticulus sp. n. 4. Inferior volsella sharply triangular; outer projection of gonostylus with bare, sclerotized apex; virga 16 μm long (Figs 12–13)............................................................................................................................................. S. fusus sp. n. - Inferior volsella bluntly triangular; outer projection of gonostylus with microtrichia towards apex; virga 24–26 μm long (Figs 23–25) .......................................................................................................................... S. urubiciensis sp. n.Published as part of Andersen, Trond, Mendes, Humberto F. & Pinho, Luiz C., 2010, Four new species of Saetherocladius Andersen et Mendes from Mata Atlântica, Brazil (Diptera: Chironomidae: Orthocladiinae), pp. 45-56 in Zootaxa 2608 on pages 55-56, DOI: 10.5281/zenodo.19774
Four new species of Saetherocladius Andersen et Mendes from Mata Atlântica, Brazil (Diptera: Chironomidae: Orthocladiinae)
No full textAndersen, Trond, Mendes, Humberto F., Pinho, Luiz C. (2010): Four new species of Saetherocladius Andersen et Mendes from Mata Atlântica, Brazil (Diptera: Chironomidae: Orthocladiinae). Zootaxa 2608: 45-56, DOI: 10.5281/zenodo.19774
Norsk & Svensk-union-marsch / komponeret for Janitscharmusik af Chr. Andersen ; arr. for piano F. A. Reissiger
No full textTitre uniforme : Andersen, Chr. (18..-19..? ; compositeur). Compositeur. [Norsk & Svensk-union-marsch. Fanfare]. Arr. pour pianoMarches (musique) -- +* 1800......- 1899......+:19e siècle:Piano, Musique de (musique
Saetherolabis Andersen et Mendes
No full textSaetherolabis Andersen et Mendes Saetherolabis Andersen et Mendes, 2007: 40. Type species: Saetherolabis pectinata Andersen et Mendes, 2007: 43, original designation by monotypy. Other included species: Saetherolabis iperuype sp. n. and S. siriype sp. n. Diagnostic characters and description as in Andersen and Mendes (2007) with the following emendations: Emended diagnostic characters: Costa strongly extended or short with false vein nearly reaching wing tip; with few, weak, simple or scalpellate acrostichals in midscutum or acrostichals apparently lacking; palpomeres shortened to normally developed; antenna with 11–13 segments in the male. Emended description: Male. Small species, wing length 0.6–0.9 mm. Head. Male antenna with 11–13 flagellomeres; AR 0.90–1.30. Palp 5 -segmented, shortened to normally developed; palpomeres 1–2, sometimes 1–4, spherical; palpomere 3 with 4–6 sensilla clavata in subapical sensillum coeloconicum. Temporal setae in single row, inner verticals well separated from outer verticals, postorbitals present or absent. Cibarial pump subtriangular to subrectangular, with well developed cornua and straight anterior margin. Thorax. Acrostichals few, weak, simple to scalpellate at midscutum; apparently absent in S. siriype. Wing. Costa strongly extended or short with false vein nearly reaching wing tip; R 4 + 5 ending proximal or opposite to M 3 + 4; Cu 1 curved to slightly sinuous; An ending proximal or at FCu. Legs. Tibial spurs on fore- and hind legs normal, mid leg with one or two spurs. Hypopygium. Anal point with triangular base, well sclerotized, parallel-sided to slightly wider at rounded apex. Tergite IX short to normally developed, with few setae on each side of base of anal point; laterosternite IX bare or with few setae. Sternapodeme well developed, with straight to strongly curved anterior margin; oral projections well developed to barely indicated. Inferior volsella deeply split in straight, curved or strongly bent oral branch and narrow, tapering to broad, broadly rounded caudal branch. Superior volsella lacking to well developed. Gonostylus without or with low, subapical crista dorsalis.Published as part of Andersen, Trond, Mendes, Humberto F. & Pinho, Luiz C., 2012, Two new species of Saetherolabis Andersen et Mendes, 2007 from Brazil (Diptera: Chironomidae, Orthocladiinae), pp. 62-68 in Zootaxa 3300 on page 63, DOI: 10.5281/zenodo.20946
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