110 research outputs found
Echeveria marianae I. Garcia & Costea 2014, sp. nov.
No full textEcheveria marianae I. García & Costea, sp. nov., Figs. 1–2. Type:— MÉXICO. Jalisco: Municipio de Valle de Juárez, Barranca del Ojo de Agua al este de Mazamitla, 2460 m, bosque de encino-pino con elementos de bosque mesófilo de montaña; 29 Augusto 2013, I. García & M. Costea 8732 (holotype CIMI! isotypes; DAO!, ENCB!, IEB!, MEXU!, MICH!). Similar morphologically to E. novogaliciana and E. dactylifera in the absent or short caudex, calyx with unequal sepals, and presence of corolla appendages at the base of epipetalous stamens but differing from both species in the general leaf shape, carinate petals, external orange colour, toward the tips darker-orange to reddish, and convergent, ascending or erect corolla appendages. In addition, it differs from E. novogaliciana in the smaller leaf rosettes, inflorescences with fewer cincinni, and shorter stamens, and from E. dactylifera in the shorter pedicels, smaller flowers, and reniform, pink nectaries. Perennial herb, not cespitose, glabrous, light green to yellow-green, not glaucous, acaulescent or short caulescent, caudex (when present) 4–6 cm long and 3–4 cm in diameter; rosette lax, 30–40 cm in diameter with 16–18 (22) leaves; leaves light-green to yellow-green, obovate to oblanceolate, 5–22 (24) × 3–7.5 cm, thickness of lamina at the base 6–9 mm; entire or sometimes 2–4-lobed distally, base amplexicaulous, apex acute to apiculate, margins with a thin, red line, somewhat crenulate in young leaves; inflorescence paniculiform thyrse, solitary or double, 80–90 (100) cm long and 6–13 cm wide, with (7) 8–10 secondary axes (cincinni), each with 1–6 flowers; bracts of the main inflorescence axis (7) 8–10, oblong to ovate-lanceolate, 2–6.2 × 0.5–1.5 cm, base auriculate, upper ones caducous; bracts of cincinni similar to those on the main axis but 18–22 × 4–6 mm; pedicels 5–9 mm long and 2–3 mm thick; calyx gamosepalous, the tube 2.3–2.5 mm long, lobes unequal, spreading to slightly recurved, triangular-lanceolate, green, 9–15 × 3–6 mm; corolla pentagonal-conical in bud, urceolate to campanulate at anthesis, 15–20 mm long, 10–12 mm in diameter at the base, opening distally for 4–8 mm; petals imbricate, oblong-lanceolate with a concavity at the base corresponding to the nectaries, 15–20 × 6–7 mm, slightly recurved, tips mucronate, external color pale yellow-whitish at the base, orange in the rest with dark-orange to reddish tips, internal color pale, yellow at the base, yellow-orange in the rest, tips reddish; nectaries reniform, 3 × 1 mm, pink with darker margins; epipetalous filaments (including the anthers) 7–9 mm long, with 1 or 2 multicellular corolla appendages at the base (sometimes one is basally bifid giving the impression of 3 appendages present at the base of the stamen), linear, oblanceolate or conical, convergent, ascending or erect, 1–5 × 0.5–1 mm, sometimes with a red line on the margin toward the apex, surface with epicuticular wax organised as parallel rodlets; episepalous filaments (including anthers) 10–12 mm long; anthers 2–2.5 × 1 mm, yellow to red; pollen agglutinated into large masses, tricolpate, oblate in equatorial view, triangular in polar view, 30–32 × 14–16 μm, tectum imperforate, scabrate; ovary with 5 carpels, 10–13 × 4 mm, white-yellowish; styles (including the stigmas) 4–5 mm long, reddish at the base and dark brown-reddish apically; stigma globose; fruit suberect follicles, 8.5 × 2.8 mm; seeds numerous, oblong to obovate, light to dark-brown, reticulate, 0.6–0.8 × 0.25–0.3 mm; reticulum size 40–50 μm. Discussion: —As indicated in the diagnosis E. marianae shares close morphological affinities with E. novogaliciana and E. dactylifera but differs from both in the morphology of the leaves, carinate corolla lobes which are orange-colored with darker red tips, and a different morphology of the corolla appendages. For a detailed comparison see Table 1. The lobed leaves character can be seen especially in mature plants with larger rosettes; young plants may have all the leaves entire. The plants cultivated in Jiquilpan, Michoacán at a lower elevation (1560 m), under full sun and higher temperature conditions were similar to those in the wild but had smaller flower (14–16 mm long), narrower leaves, the corolla had a more uniform and stronger shade of orange (Fig. 1L), sometimes with pink-red areas, and the nectaries were also red. Also in cultivated plants, the calyx was yellow-greenish to orange (not light-green as in the wild plants). The epidermis of the nectaries in E. marianae has numerous stomata surrounded by epidermal cells filled with anthocyanin pigments, which give the overall pink or red color to the nectaries of this species (Fig. 1I–K). The nectar released through the stomata accumulates in the cavities found at the base of the petals, which are covered in part by the coralline appendages found at the base of the epipetalous filaments (Figs. 1H; 2A). Based on the absence of secretory structures (Fig. 2B–C), the role of the corolla appendages is likely to shield the nectar from the pollinators lacking a specialized feeding apparatus. Corolla appendages at the base of stamens have also evolved in Pachyphytum (Walther 1972; Thiede & Eggli 2007), a genus that forms a sister clade to the remaining “ Echeveria group” (Carrillo- Reyes et al. 2009). Distribution and ecology: — Echeveria marianae is currently known only from Sierra del Tigre, Jalisco at elevations between 2450–2550 m.The species is saxicole or sometimes epiphytic (e.g., on Quercus sp.) and it grows in shaded habitats that maintain sufficient humidity even during the dry season, for example, in wet ravines or margins of streams. The general type of vegetation consists of mesophyllous oak and pine forest. The flowers are pollinated by hummingbirds. Phenology: —Flowers from August to October. Conservation status: — Based on the area of occupancy and the very small population size we assess E. marianae as Vulnerable (VU) (IUCN 2001) based on criteria D. Although an exhaustive survey has not been undertaken the species is known from a single locality of less than 10 km 2 (criterion B.2 and condition B(a)) with less than 100 plants among which less than 50 are mature and the Sierra del Tigre is not a protected area and the nearby touristic resort of Mazamitla continues to expand through new constructions in the region. Etymology:— The specific epithet is dedicated to Mariana the youngest daughter of the first author in recognition of her dedication and care for cultivated material of this species. Additional specimens examined:— MÉXICO. Jalisco: Municipio de Valle de Juárez, Peñas del lado sureste de El Tigre, 2550 m, 22 September 1997, I . García 4975 (CIMI!); Municipio de Valle de Juárez, Peñas del lado sureste de El Tigre, 2550 m, 10 October 1998, I . García 5520 (CIMI!). Both specimens resulted from plants cultivated in Jiquilpan, Michoacán after transplantation from the type locality.Published as part of García-Ruiz, Ignacio & Costea, Mihai, 2014, Echeveria marianae (Crassulaceae), a new species from Jalisco, México, pp. 35-40 in Phytotaxa 170 (1) on pages 36-38, DOI: 10.11646/phytotaxa.170.1.4, http://zenodo.org/record/477960
ACCOUNTING INFORMATION RELEVANCE ON CAPITAL MARKETS
No full textThe research in accounting with specific application on capital markets represents a special resort of accounting research. The development of such studies was favored by the evolution and strong growth of capital markets in our daily contemporary life and by the extention of base accounting concepts to international level. In such circumstances, studies regarding the evolution of concepts like value relevance, efficient markets, accounting information and its dissemination, fair value, are welcomed on the field of accounting research with applicability to the capital markets. This study comes to outline some positions regarding this topic of accounting research
FAIR VALUE IMPLICATIONS ON ROMANIAN CAPITAL MARKET
No full textFair value generated intense debate during the last years, as the financial turmoil influenced many economies and capital markets, including the Romanian ones, too. Some researchers and professionals consider fair value in charge with the financial crisis and they ask for historical cost accounting basis for financial reporting. Fair value has its supporters, too. They consider that fair value reflects the effects of changes in market conditions when they take place, and accounting information is more reliable in this framework. Following recent regulations, Romanian entities activating on capital market as investors in capital market instruments, or whose shares are traded on a regulated market, must prepare their individual financial statements in accordance with the International Financial Reporting Standards. The study provides some conclusions that could enlarge the utility of fair value related to entities that activate on Romanian capital market
BIBLIOMETRIC ANALYSIS ON THE MEASUREMENT OF CORPORATE PERFORMANCE OF COMPANIES AND THE DETERMINANTS OF IT
No full textThe paper outlines a presentation regarding the theoretical aspects of sustainable corporate performance, the
determinants of it, as well a bibliometric analysis of the determinants of sustainable corporate performance. The main
objective of this work is represented by the study of the term sustainable corporate performance, the presentation of the
different forms of the organizations performance: financial performance, social performance, environmental
performance.
The last part of the paper includes the bibliometric analysis of the main determinants of sustainable corporate
performance from the perspective of the co-author and bibliographic coupling. The co-author analysis was carried out
from all 3 perspectives, namely, author, country and organizations, the bibliographic coupling analysis was carried out
from the perspective of the number of documents and citations.
The main research method in the elaboration of this paper was the documentation and use of the bibliometric
analysis software VOSviewer. The main studies carried out in the field by different researchers were analyze
Implementation of a proposed bonus structure in a car rental company
No full textWages, salaries, and/or bonuses are payments made to workers for their labor. The variety of such payments are reviewed in the first section of this Thesis as a foundation for an in-depth discussion of incentive payments, in general. The second section presents the literature reviewed which discusses some of the major incentive plans and the approaches of those who have made great contributions in this field, i.e., Frederick w. Taylor, Frank B. Gilbreth, and Dr. Lillian M. Gilbreth. The discussion in the first two sections forms the background for presenting two specific incentive plans. Plan A is currently used by a national car rental company and Plan B is proposed by the author of this Thesis. The two plans are outlined, detailed, analyzed, and compared. The disadvantages of Plan A (currently in use) is the driving force for the creation of a new plan in an effort to correct existing flaws and drawbacks. Plan A generates negative aspects and consequences which could not have been noticed until it was put into practice. Plan B developed specifically to correct those inadequacies, allows the company to function at higher efficiency with fewer employees. A new formula to calculate the bonus developed by the author is presented, followed by an explanatory example.Includes bibliographical references (leaves 61-62)California State University, Northridge. Department of Engineering
Accounting policies applied in determining cash flow
No full textThe internationalized economy must have a common language. The first step is the implementation and acceptance of the International Accounting Standards. A healthy economical entity always determines exactly and based on serious and largely accepted accounting policies its cash flow. Why? Because everybody knows that cash means the difference between going ahead with the business and staying back out of stage. This is why this study tries to show some largely agreed accounting policies in determining the cash flow and some methods such as the direct method, the indirect method and a banking method
The liquidity ratios and their significance in the financial equilibrium of the firms
No full textThe year of 2008 was an important inflection point of the worlds economy evolution. Most of the economists talk about a banking crisis, some of them talk about a financial crisis, and a part of them agree that we are facing also a liquidity crisis. Following this idea, the objective of this working paper is to analyze the liquidity ratios and their significance in the financial equilibrium of the firms. The working paper points out the most important liquidity ratios: general liquidity ratio, intermediar liquidity ratio, fast liquidity ratio, acid test, their indicated values, the importance of using the quick-selling value in calculating the ultimate liquidity ratios, the connection of this ratios with the economic equilibrium of the firms. The conclusions underline the importance of permanent monitoring the liquidity ratios, interpreting their values facing the economi c branch the firms are dealing in, and the importance of deep and detailed financial analysis using the ultimate liquidity ratio
Romanian survivors of the GULAG : a video testimony
No full textIncludes bibliographical references (pages 102-106)This project explores the use of video testimony as anecdotal evidence in\ud
documenting the deportation to Siberia, between 1941 and 1950, of more than 100, 000\ud
Romanians from the ex-soviet republic of Moldova. They were among the millions of\ud
inhabitants from 60 nationalities, victims of Stalin's criminal plan for people's deportation\ud
in the USSR. At the same time this project offers itself as a case-study in the use of video testimonies as a model for the collection of oral histories and as a tool to enhance\ud
historical inquiry. Although there is an abundance of literature on the Soviet concentration camp system (GULAG), in general, I was unable to locate any scholarly inquiries dealing with the oppression of Romanians in Moldova, in particular. After searching through\ud
numerous film and documentary databases, I reached the conclusion that no tele-visual\ud
production dealt with this issue. Therefore, "Romanians Survivors of the GULAG - A\ud
Video Testimony" is meant to fill this regrettable gap. The video testimonies in this thesis are offered as case studies in the acquisition of video testimony and as a first attempt at documenting the experiences of the remaining survivors of the GULAG with eight survivors of the GULAG. In front of the camera, they testified, for the first time in their life, how they were seized from their homes in Moldova, put in cattle trucks, shipped to Siberia where they were forced to slave labor in extremely harsh conditions. Their testimonies are narratives about humiliation, extreme human pain, massive psychic trauma, death and survival
CONSUMPTION-BASED ECONOMY. THE CASE OF ROMANIA IN THE LAST TWO DECADES
No full textRomania has entered an era of consumption and its stimulation remains one of the solutions always initiated to support the national economy, especially given that exports are declining due to euro-market problems - the main market for Romanian products.In this context, this paper aims to make a foray in time, starting with the issue of de-industrialization of Romania and subsequently with the transformation of Romanian economy into a tertiary one, accompanied by the simultaneous development of the economy based on consumption. In other words, the role of this paper is to present (using statistical data), the causes of de-industrialization of Romania, elements on the evolution of the tertiary industry, and some features and pitfalls of consumer-based economy. Also, the content of this article does not hesitate to emphasize the author\u27s personal views about the studied phenomenon
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