An aqueous Passiflora edulis peel extract was used to prepare lead oxide nanostructures, which were then tested as modifiers of carbon paste electrodes for ethanol oxidation in acidic medium. Structural, thermal, and morphological features were examined by ultraviolet-visible spectroscopy, X-ray diffraction, Fourier transform infrared spectroscopy, thermogravimetric analysis, scanning electron microscopy coupled to energy-dispersive X-ray spectroscopy, and transmission electron microscopy. The synthesized material consisted of a Pb3O4-rich mixed lead oxide system with lamellar morphology and surface-associated phytochemical residues. Among the tested compositions, the electrode containing 5 wt
Understanding trait variation in arbuscular mycorrhizal (AM) fungi is critical for developing effective inoculants and predicting their ecological performance. However, most trait-based frameworks, such as the C-S-R (competitor-stress-tolerator-ruderal) model, are derived from a narrow set of taxa and environments, with limited representation from diverse AM fungal families such as the family Acaulosporaceae. We conducted two greenhouse experiments to assess temporal patterns of host root colonization, extraradical hyphal length, sporulation, and host biomass response in Sorghum bicolor (L.) Moench inoculated with 12 Acaulosporaceae isolates, alongside isolate references belonging to the Glomeraceae and Gigasporaceae. Contrary to assumptions of functional conservatism, we found substantial intra-family and intra-species variability across all measured traits. Several Acaulosporaceae isolates exhibited early and extensive root and soil colonization, with some matching the extraradical hyphal production of Gigasporaceae isolates. Extraradical hyphal length was a better predictor of plant biomass than root colonization alone. Our findings demonstrate that taxonomy alone is insufficient for predicting AM fungal functionality. We advocate for inoculant screening at the isolate level using functionally relevant traits across multiple environmental contexts. These results underscore the need to expand trait-based analyses to underrepresented taxa to enhance the ecological relevance of AM fungal applications in sustainable agriculture and ecosystem restoration.
This study reveals a paradox regarding corporate taxation in Brazil. We analyze 4,720 firms and 29,677 firm-year observations from 2014 to 2020 using multiple linear regression techniques and exclusive Brazilian Federal Revenue Service data. Our findings show that although tax audits initially reduce tax avoidance, this effect diminishes over time and tax avoidance increases notably over the long term. This counterintuitive discovery suggests that the temporal dynamics are more complex than previously assumed. Furthermore, audit frequency modulates the impact of the cumulative amount of tax adjustments requested in the tax enforcement process, adding another layer of complexity to the relationship between tax enforcement and the corporate tax strategy. We provide consistent evidence that although managers reduce tax avoidance immediately after an audit, they then gradually begin to lower their tax expenses by managing discretionary accruals. There is also evidence that they eventually begin managing actual tax payments if no other audits occur. However, the results indicate that repeated audits consistently reduce tax avoidance. This study not only clarifies the poorly understood aspects of tax interactions in Brazil but also paves the way for future research, offering valuable insights for scholars, policymakers, and tax regulators. These insights may improve our understanding of the impact of tax enforcement policies on corporate tax behavior.
Bioregionalisation is a hierarchical system that categorises geographical areas according to their biotic composition and evolutionary history. While a global bioregionalisation has been proposed for angiosperms, this is lacking for plant families with global relevance, such as orchids. We used 732 359 orchid distribution records and a phylogeny of 19 123 species to define the global bioregionalisation of orchids based on phylogenetic beta diversity at 200 × 200 km resolution. Using the resulting bioregionalisation, we analysed the environmental drivers that determine the formation of realms. Additionally, we assessed the effect of sampling completeness, different metrics, and spatial resolutions. We identified six global orchid realms (Australian, Andean-Patagonian, Neotropical, Afrotropical, Indo-Malaysian, and Holarctic) and 10 bioregions; four main transition zones were also detected. Mean annual precipitation and temperature, and precipitation and temperature seasonality, had the strongest influence on the delimitation of realms. We present a global bioregionalisation for orchids, identifying the environmental factors that determine the realms. More generally, these results highlight the importance of bioregionalisation for understanding evolutionary patterns of taxonomic families. Using a comprehensive seven-step methodology, we emphasize the need to account for sampling completeness and spatial resolution in such analyses.
