Search results for " tax"
showing 10 items of 794 documents
Portulaca granulatostellulata and Portulaca nitida in Greuter W. & Raus T. (eds.): Med-Checklist Notulae, 31
2012
The genus Orobanche (Orobanchaceae) in Sicily
2011
The taxa of Orobanche occurring in Sicily and on the surrounding islets have been surveyed in the field and in herbaria. In total, 23 species occur in the region. O. litorea is found to be distinct from O. minor and O. thapsoides from O. canescens. O. crenata and O. ramosa are serious pests that cause heavy losses to broad bean and tomato cultures, respectively.
An analysis of the bryophyte flora in Sicilian archaeological areas
2019
An analysis of the bryophyte diversity in the studied Sicilian archaeological areas was conducted, highlighting which species are more common and potentially harmful on the ruins. The floras are much diversified and the presence of some rare taxa highlights the role of refuge carried out by these areas, especially for the species of strongly threatened coastal habitats. Attention on the complexity of the relationships between restoration interventions on lithic structures and conservation needs of the rare and interesting taxa is point out.
Notulae to the Italian native vascular flora: 12
2021
In this contribution, new data concerning the distribution of native vascular flora in Italy are presented. It includes new records, confirmations, exclusions, and status changes to the Italian administrative regions. Nomenclatural and distribution updates, published elsewhere, and corrigenda are provided as Suppl. material 1.
Lower Bashkirian fusulinoideans from the upper part of the Tagnana Formation (Carboniferous, NW Algeria)
2021
The upper member of the Tagnana Formation of the Djebel Bechar Group (informally the Tagnana-3 or Tagnana Ill member) yielded fusulinoideans and other related foraminifera of the genera Pseudoendothyra (rare), Pseudostajfella (Semistaffella) (rare), Millerella, Pseudonovel/a, Plectostaffella, Eostaffella and Mediocris. The presence of Eostaffellina (rare) and Endostaffella is doubtful. The difference between Millerella and Eostaffella cannot be adequately defined by evolute versus involute coiling. Pseudonovella Kireeva, 1949 is redefined to include Seminovella Rauzer-Chernousova, 1951. The foraminifera are from two samples, one from close to the top and the other from near the base of the …
Pleurotus eryngii var. thapsiae var. nov. from Sicily
2002
Field investigation in the Sicilian territory allowed the study of Pleurotus eryngii basidiomata growing in association with Thapsia garganica. The evaluation of morphological, ecological, distribution and isozyme, and PCR-RAPD data together with a revision of Bresadola's herbarium specimens kept in the Herbarium Botanische Staatssamlung (M) led to the description of a new variety, Pleurotus eryngii var. tahpsiae var. nov.
Does persistence in using R&D tax credits help to achieve product innovations?
2021
Despite the generosity of its tax system, Spain is far from EU countries in terms of R&D spending and innovation outcomes. A policy instrument commonly used to foster firms’ R&D investment are tax incentives. The use of this instrument is not generalized in firms spending on R&D, and only a fraction of firms are regular claimants. This paper investigates whether persistence in using tax credits is positively related to product innovations, beyond R&D investments. We consider that firms investing in qualified R&D and using tax credits regularly are likely to be firms aiming at innovating. By contrast, occasional tax credit users may be firms investing in R&D for different reasons, such as ex…
DNA barcode reference library for Iberian butterflies enables a continental-scale preview of potential cryptic diversity
2015
How common are cryptic species - those overlooked because of their morphological similarity? Despite its wide-ranging implications for biology and conservation, the answer remains open to debate. Butterflies constitute the best-studied invertebrates, playing a similar role as birds do in providing models for vertebrate biology. An accurate assessment of cryptic diversity in this emblematic group requires meticulous case-by-case assessments, but a preview to highlight cases of particular interest will help to direct future studies. We present a survey of mitochondrial genetic diversity for the butterfly fauna of the Iberian Peninsula with unprecedented resolution (3502 DNA barcodes for all 2…
Morphological and genetic diversity within Pilosella hoppeana aggr. (Asteraceae) in Italy and taxonomic implications
2013
Morphological variation, ploidy level and genetic diversity have been studied on 10 populations of the Pilosella hoppeana aggr. from the Alps, Abruzzo, Calabria and Sicily.Chromosome counts showed that the plants from Abruzzo and those from Sicily are tetraploid (2n = 36); they are assigned to P. hoppeana subsp. macrantha. The plants from the Alps (P. hoppeana subsp. hoppeana) and those from Calabria are diploid. The Calabrian populations, previously included in P. hoppeana subsp. macrantha, are shown to belong to a separate species, P. leucopsilon. The principal component analysis, based on 25 morphological characters, allowed distinguishing clearly four groups. An allozymes study using 10…
Molecular markers for systematic identification and population genetics of the invasive Ponto-Caspian freshwater gammarid Dikerogammarus villosus (Cr…
2006
The Ponto-Caspian amphipod, Dikerogammarus villosus, is an invasive species of many European rivers. First, we show that size difference of nrDNA ITS1 allows discriminating D. villosus from Dikerogammarus bispinosus, a closely related but morphologically hardly distinguishable species. Second, we present two types of polymorphic markers for D. villosus, three microsatellites and two single nucleotide polymorphisms (SNPs) of mtDNA COI gene, which were scored by polymerase chain reaction-single strand conformational polymorphism (PCR-SSCP). These markers will be very useful in studying population genetics of D. villosus.