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Bibliometric analysis of research publications would be the basis of the present study which would therefore highlight the inter linkage between the already existing researches which mainly talk about the concept of taxation with respect to it in the sphere of exemption of taxes from a set of organizations. The frequency of the publication on the same would be determined. Keeping in track the frequency of publications about the said exemptions and tax regimes. The topic clearly hasn't got much attention from the researchers. The data was collected from the Scopus and Web of Science database and has been analysed using VOSviewer software. The literature review which was pursued was gathered respectively in order to understand the concept of taxation of these charitable trusts and religious institutions. The study consists of a total of 1773 documents from Scopus and 617 documents from Web of Science (English) which are classified into articles, letters, books and editorial reviews etc. The data which is collected on the same lines would be analysed by the researchers using graphs, tables and charts.
Graphium chironides malayanum Eliot, 1982 was described as a taxon occurring sympatrically with G. bathycles bathycloides in Peninsular Malaysia. However, the validity of the subspecies has been questioned in a recent publication that was based on a study of DNA and morphology, implying that G. c. malayanum is a synonym of G. b. bathycloides and G. chironides is absent from the Peninsula. A re-examination of male wing morphology, genitalia and DNA shows that G. c. malayanum is a valid taxon distinguished from G. b. bathycloides by wider discal markings, a less falcate forewing, distinct differences in the arms of the harpe in the male genitalia and clearly divergent mtDNA COI genes. In the DNA analysis, G. c. malayanum formed a monophyletic clade closely related to G. chironides from China, and both were well-separated from the G. b. bathycloides clade. An examination of characters used in the previous study showed that the conclusions reached were due to misinterpretation of diagnostic characters, misidentification of specimens and the absence of G. c. malayanum among the specimens examined. When these characters were correctly interpreted, each specimen was readily assigned to the correct taxon. Diagnostic morphological characters are reclarified based on the current data.
Two new species of terrestrial isopods are described from iron ore caves in Brazil, within the Amazon biome, Circoniscus mendesi López-Orozco, Campos-Filho & Bichuette sp. nov. and C. xikrin López-Orozco, Campos-Filho & Carpio-Díaz sp. nov. (Scleropactidae). In addition, the knowledge of the distribution of Ctenorillo ferrarai Campos-Filho, Araujo & Taiti, 2014 (Armadillidae) is extended to Parauapebas, and Benthanoides tarzan Cardoso & Ferreira, 2023 to south area of the Campos Ferruginosos National Park, both in the State of Pará. Moreover, a distribution map and photographs of the species are given.
Three new species of Loxosceles Heinecken & Lowe, 1832 (Araneae, Sicariidae) from Brazilian caves
(2024)
Three new species of recluse spiders are described from Brazilian caves with both males and females. Loxosceles boqueirao Bertani & Gallão sp. nov. is found in the State of Bahia, in the Serra do Ramalho karst area, it belongs to the rufescens species group, and is closely related to L. cardosoi Bertani, von Schimonsky & Gallão, 2018 and L. carinhanha Bertani, von Schimonsky & Gallão, 2018 from the same karst area. Thus, there are now three species in the Serra do Ramalho karst area closely related, but noticeably distinct morphologically from other species of Loxosceles. Loxosceles planetaria Bertani & Gallão sp. nov. and L. bodoquena Bertani & Gallão sp. nov. are found in the State of Mato Grosso do Sul, in the Serra da Bodoquena karst area. They belong to the gaucho species group and are closely related to L. gaucho Gertsch, 1967. These are the first species of Loxosceles described from this karst area in the State of Mato Grosso do Sul. Loxosceles boqueirao sp. nov. and L. bodoquena sp. nov. bear some troglomorphisms and are, herein, proposed as troglobitic species, whereas L. planetaria sp. nov. is proposed as a troglophilic species. Brazil has now 22 described species of Loxosceles.
The remarkable sharpshooter Prodigiella silvanoi gen. et sp. nov. is described and illustrated (including the external form, color, male and female terminalia) from the Atlantic Forest of southern and southeastern Brazil (states of Paraná and Rio de Janeiro). The new genus can be distinguished from other Neotropical genera of the Cicadellini by a combination of various morphological features, including an asymmetrical aedeagus with a bifid shaft and peculiar basal and apical processes and ovipositor valvula II distinctly expanded beyond basal curvature, its dorsal margin with 35–40 teeth, and ventral margin without preapical prominence. A discussion comparing Prodigiella with superficially similar taxa of the genera Macugonalia Young, 1977, Ruppeliana Young, 1977, and Versigonalia Young, 1977 is provided. The discovery of this peculiar new genus indicates that much collecting work in the remaining parts of the Atlantic Forest is clearly and urgently needed.
Widely distributed phoretic blister beetles usually display unstructured geographic patterns of genetic diversity within species, resulting from recurrent long-dispersal events across their range. To investigate the extent of this pattern in the phoretic genus Lampromeloe, and particularly in western Mediterranean and European populations of L. variegatus, we performed: (1) a phylogeographic analysis based on fragments of the mitochondrial genes COI and 16S, and (2) a morphological revision based on qualitative and morphometric traits. Two allopatric lineages were recovered within L. variegatus, one distributed across Europe and the other in North Africa. These lineages are readily distinguishable based on morphological traits. We conclude that these lineages constitute two diagnosable evolutionary units and, consequently, we describe the North African populations as a new species, Lampromeloe pantherinus sp. nov. The new species is closely related to L. variegatus, from which it differs mainly by the elytral macrosculpture and by the shape of male genitalia. The elytral macrosculpture of L. pantherinus is somewhat similar to that of L. cavensis, a species widely distributed in the lowlands of the Mediterranean Basin. However, these two non-sister species can be distinguished by the morphology and macrosculpture of the pronotum and by the shape of the male genitalia.
The first sawfly from the Oligocene of Céreste (Southern France (Hymenoptera: Tenthredinidae)
(2024)
Luberotenthredo cerestensis gen. et sp. nov. is the first record of the sawfly family Tenthredinidae from the Oligocene of Céreste (Southern France). This taxon is described and illustrated based on a well-preserved specimen. This genus resembles the extant genus Perineura (subfamily Tenthredininae, tribe Perineurini) with which it shares forewing venation similarities and numerous morphological characters. This new taxon is the first fossil representative of the tribe Perineurini and can be used as a calibration point for future investigation of the diversification of the family Tenthredinidae.
The koinobiont endoparasitoid genus Triraphis Ruthe, 1855 (Rogadinae Foerster, 1863) is a group of braconid wasps that contains 74 species distributed along the Nearctic, Neotropical, Oriental and Palearctic regions. We amplified a fragment of the cytochrome oxidase subunit I (COI) for 19 specimens of Triraphis from the Chamela Biological Station (CBS), a region mainly composed of tropical dry forest near the Pacific coast of Jalisco, Mexico. Based on genetic distances among specimens of Triraphis from the CBS and all COI sequences of BINs assigned to Triraphis and Rogas Nees, 1819 available in the BOLDSYSTEMS database, we identified three clusters in the CBS that correspond with T. bradzlotnicki Sharkey, 2021, T. davidwahli Sharkey, 2021 and T. defectus Valerio, 2015, which were previously described from Costa Rica. Based on morphology, we identified individuals of T. fusciceps Cresson, 1869 and provided COI sequences of this species for the first time. Four genetic clusters of Triraphis correspond to four new species that are described here: T. kardia sp. nov., T. ocellatus sp. nov., T. divergens sp. nov. and T. luzabrilae sp. nov. Since T. bradzlotnicki and T. davidwahli were exclusively described with molecular data (COI), we morphologically described them based on Mexican specimens.
The vetigastropod material collected on Walters Shoal during Cruise MD208 of the Tropical Deep-Sea Benthos programme is documented. In total, 50 species were obtained, 30 of which are new and apparently endemic to the seamount. Of the other 20 species, eight are regionally endemic to the south-western Indian Ocean, 11 are more widely distributed in the Indo-West Pacific and one is possibly of deep-water Atlantic origin. The primary affinities of the fauna are with warm temperate South Africa and the tropical western Indian Ocean, but one species is potentially a seamount endemic of southern affinity. A new pseudococculinid genus living on decomposing bird feathers is described, a biogenic substrate association previously unknown in the Mollusca. The following new genera are described: Imbricoscelis gen. nov. and Pterodacna gen. nov. The following new species are described: Akritogyra crenulata sp. nov., Bathymophila williamsae sp. nov., Benthobrookula araneum sp. nov., Be. galeneae sp. nov., Be. laticostata sp. nov., Be. scalaroides sp. nov., Be. semisculpta sp. nov., Bruceina areneformis sp. nov., Calliostoma pantopunctatum sp. nov., Cantrainea herosae sp. nov., Carinastele achrosta sp. nov., Cornisepta marshalli sp. nov., Emarginula lentiginosa sp. nov., E. nodulicostata sp. nov., E. retrogyra sp. nov., E. salebrosa sp. nov., Fluxinella dufresneae sp. nov., Gibbula roseosticta sp. nov., Hadroconus scobina sp. nov., Kaiparathina monticola sp. nov., Lissotesta wareni sp. nov., Microcollonia miniata sp. nov., Mikro crassus sp. nov., Parviturbo cicatricosus sp. nov., Phragmomphalina candida sp. nov., Pterodacna boucheti gen. et sp. nov., Solariella asaphea sp. nov., Spinicalliotropis lepidota sp. nov., Stomatella multilirata sp. nov. and Trenchia mcleani sp. nov. The following new combinations are proposed: Brookula coronis Barnard, 1963 is transferred to Imbricoscelis gen. nov., Cantharidus nolfi Poppe, Tagaro & H. Dekker, 2006 is transferred to Kaiparathina Laws, 1941 and Solariella incisura Melvill, 1909 is transferred to Phragmomphalina Herbert & Williams, 2020. The following new synonyms are proposed: Carinastele wareni Vilvens, 2014 is a synonym of Bruceina cognata (Marshall, 1988); Fluxinella stellaris Bozzetti, 2008 is a synonym of Agagus stellamaris Herbert, 1991.
A contribution to the taxonomy of the genus Pelecium Kirby (Coleoptera: Carabidae: Peleciini)
(2024)
Pelecium Kirby, 1817 is a neotropical genus of flightless carabid beetles comprising 34 species, distributed from Panama to middle Argentina. Most species of Pelecium are known from short series and few localities, in some cases only from the holotype. Male and female abdominal terminalia are not described for the majority of the species, a situation that makes it difficult to describe new species or to study intraspecific variation. Here, we describe nine new species based on individuals from Brazil: Pelecium buckupi sp. nov., P. fistulosus sp. nov. and P. zaguryi sp. nov. from the Centre-West region, P. belloi sp. nov., P. chrissquirei sp. nov., P. straneoi sp. nov. and P. zophos sp. nov. from the Southeast region, and P. balli sp. nov. and P. grossii sp. nov. from the South region. We also provide new distributional records and descriptions of abdominal terminalia for twelve species: Pelecium atroviolaceum Straneo & Ball, 1989, P. bolivianum Straneo & Ball, 1989, P. cyanipes Kirby, 1817, P. helenae Straneo & Ball, 1989, P. laeve Chaudoir, 1854, P. negrei Straneo, 1962, P. drakei Quedenfeldt, 1890, P. punctatostriatum Straneo, 1970, P. purpureum Straneo, 1955, P. rotundipenne Schaum, 1860, P. striatum Straneo, 1955 and P. violaceum Brullé, 1838.