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In Brief There is a long history of businesses reporting non-GAAP financial measures, often to highlight a change in operating structure or illuminate the impact of a merger or acquisition. [...]

ABSTRACTA gall midge (Diptera: Cecidomyiidae), originally described as Ascelis (?) multitudineaTepper, 1893 and erroneously placed in Coccoidea (Hemiptera), is redescribed and placed in Eocincticornia multitudinea(Tepper) n. comb. The larvae of E. multitudineafeed and induce large, spherical, green, yellow or red galls on leaves of Eucalyptus obliqua, E. piperita, E. baxteri, E. radiata, E. goniocalyxand E. fastigatain south-eastern Australia. The scope of the genus EocincticorniaFelt is updated.Zoobank LSID of publication: http://zoobank.org/ urn:lsid:zoobank.org:pub:09B77C0C-93A8-46F1-AC1E-397654AB5E9

In June 2013, the AICPA issued its financial reporting framework for small and medium-sized entities (FRF for SMEs). The framework aims to provide a cost-effective financial reporting process that allows [...]

Over the last two decades, the demand for CPAs who provide business valuation services has increased dramatically. The AICPA estimates that more than 25,000 CPAs are involved in business valuation [...]

The full spectrum of real estate risk analysis begins with the traditional banking infrastructures needed to fund property development and economic growth. The spectrum extends to the newer securitization products [...]

The next generation of appraisers will face more rigorous training than their predecessors on the road to becoming state licensed and certified. Unchanged for over ten years, the educational requirements [...]

Professional meat buyers have little knowledge with regards to ostrich meat, which is considered to be a new, alternative red meat. The lack of awareness concerning ostrich meat among professional buyers is credited to the fact that the ostrich meat market in US is still in its infancy stage. A low priced branded, 6-ounce ostrich filet is found to be the most preferred ostrich product in restaurant and retail markets.

Legal software allows users to prepare legal documents without incurring the high costs of attorneys' fees. This software generally costs less than $100. The software should include a reference manual and interactive and text-editing capabilities.

Mexico's maquiladora industry is evolving fast. Make sure you know what the changes are -- and what they mean for your bottom line. When officials at Trico Products Corp. of [...]

Last July 28, when an oil spill closed the Port of Houston for a week, the neighboring Port of Galveston moved quickly to 'help.' A press release urged ships to [...]

ABSTRACTThe granite rock-holes (sometimes called gnammas) across northern Eyre Peninsula (EP), South Australia, are a unique but poorly studied ephemeral freshwater habitat containing a complex invertebrate community. Macroinvertebrate predator occurrence is often sporadic, both spatially and temporally. We aimed to determine if environmental conditions might predict predator occurrence in EP rock-holes. A total of 14 rock-holes were sampled across five granite outcrops along the Eyre Highway. Extensive dip-net sampling was undertaken and nymphs of three damselfly species were recorded from the rock-holes: Austrolestes annulosus (Lestidae), Ischnura aurora, and Xanthagrion erythroneurum (both Coenagrionidae), all in a single rock-hole at Pildappa Rock. This sole rock-hole contained a prominent floating-leaved, rooted aquatic macrophyte: the swamp lily, Ottelia ovalifolia (Hydrocharitaceae), which forms a complex, three-dimensional vegetative structure. Damselflies were hypothesised to be associated with the presence of O. ovalifolia, possibly as a result of the plant providing both suitable oviposition sites for the adults and habitat for nymphs throughout the water column, opportunities not afforded by the aquatic vegetation present in shallow rock-holes. Our findings contribute to the limited ecological information regarding EP rock-holes. We also briefly review potential threats to these ecosystems, an understanding of which will be critical to their management and conservation.

We evaluate the cultural, ecological, and horticultural potential for a distinctively Australian sweet food to provide a means of Indigenous cultural revitalization. Among the world's Indigenous peoples, the Australian Aboriginal use of the sweet exudations (lerps and scales) of plant sap-sucking insects (Hemiptera) is exceptional in many respects. This food not only provides a sweet treat and a source of energy but can be stored as dry balls for hard times. Lerps feature in Aboriginal calendars, ceremonies, mythology, and cosmology, all of which have embedded biocultural knowledge about the time and place for optimal collection. These insects are central to Indigenous cultures, yet Western science knows surprisingly little about their taxonomy, biology, and ecology. Recently, there has been interest in using lerps in the restaurant industry as part of the commercialization of traditional Aboriginal foods. We highlight the numerous benefits of a collaborative approach to such enterprises and show that there is a wealth of Indigenous Biocultural Knowledge (IBK) that is invaluable for informing and guiding research, conservation, and commercialization of a guild of insects that remains poorly understood.