Die Berichterstattung über nachteilige Lageveränderungen und Verluste im Rahmen der handelsrechtlichen Jahresabschlussprüfung von Kapitalgesellschaften
In: Europäische Hochschulschriften
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In: Europäische Hochschulschriften
In: Frankfurter althistorische Studien 4
Die Reise des Lehrers und Naturforschers Hermann Loew (1807–1879) in das Osmanische Reich in den Jahren 1841 und 1842 wird rekonstruiert. Sie führte ihn in die heutige westliche Türkei und auf die östlichen griechischen Inseln. Loew ist vor allem als Dipterologe bekannt geworden. Seine wissenschaftlich sehr wertvolle und typenreiche Zweiflügler-Sammlung wird hauptsächlich im Museum für Naturkunde in Berlin aufbewahrt. Sie enthält auch das von ihm auf dieser Expedition nach Kleinasien gesammelte Material. Da diese Reise nie zusammenfassend publiziert wurde und das Sammlungsmaterial nur unzureichend dokumentiert ist, bestand die Notwendigkeit durch entsprechende Recherchen zur Klärung des Typenmaterials beizutragen. Im Abschnitt Material und Methoden werden die verwendeten Informationsquellen genannt und die Arbeit mit dem Archivmaterial wird beschrieben. Anhand der verfügbaren Unterlagen wurde der Reiseverlauf in vier Abschnitten rekonstruiert: 3.1 Vorbereitung und Anreise bis Constantinopel. – 3.2 Von Constantinopel quer durch das Land bis Adalia und Rhodus (Spätsommer und Herbst 1841). – 3.3 Von Rhodus via Smyrna durch die Gebirge und Küstenländer und zurück nach Rhodus (Winter und Frühjahr 1842). – 3.4 Abschluss der Expedition im Sommer 1842 und Heimreise. Die Reiseroute wird auf zwei Karten getrennt für die Jahre 1841 und 1842 dargestellt. Die erwähnten topographischen Namen und Ortsbezeichnungen (einschließlich aller Typenfundorte), werden lokalisiert und tabellarisch zusammengestellt. Den historischen Namen werden ihre modernen Entsprechungen zugeordnet und die heutige administrative und politische Zugehörigkeit dieser Orte sowie ihre geographischen Koordinaten werden genannt. Die verwendeten historischen Quellen sind in einem separaten Verzeichnis aufgeführt. Aus dem von Loew während dieser Reise gesammelten zoologischen Material wurden 254 Arten beschrieben. Sie werden mit den dazugehörigen Literaturstellen genannt. Es folgt eine Übersicht zur vorgefundenen historischen Etikettierung des von der Reise mitgebrachten Materials in der Dipterensammlung Loew. ; The journey of the teacher and naturalist Hermann Loew (1807–1879) to the Ottoman Empire (today's western Turkey and eastern Greek islands) in 1841 and 1842 is reconstructed. Loew is best known as a dipterologist. His scientifically very valuable and type-rich collection of two-winged flies is kept primarily in the Museum of Natural History in Berlin. It also contains the material he collected on this expedition to Asia Minor. Since the account of this trip has never been published and the collection material is only insufficiently documented, there was a need to contribute to the clarification of the type material by doing appropriate research.In the Material and Methods section, the studied information sources are listed and the work with the archival material is described. Based on the available documents, the itinerary was reconstructed in four sections: 3.1 Preparation and arrival to Constantinople. – 3.2 From Constantinople across the country to Adalia and Rhodus (late summer and autumn 1841). – 3.3 From Rhodus via Smyrna through the mountains and coastal countries, and back to Rhodus (winter to spring 1842). – 3.4 Completion of the expedition in summer 1842 and the journey home. The route is shown separately on two maps for the years 1841 and 1842. The mentioned topographical names and place names (including all type localities) were pinpointed and compiled in a table. The historical names are assigned their modern equivalents and the current administrative and political assignment of these places as well as their geographical coordinates are given. The historical sources are listed in a separate directory. The 254 species described from the zoological material collected by Loew during this journey are also named with their associated literature. The following is an overview of the historical labeling found on the material brought back from the trip in the Loew Diptera collection.
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Fauna Europaea provides a public web-service with an index of scientific names (including important synonyms) of all extant multicellular European terrestrial and freshwater animals and their geographical distribution at the level of countries and major islands (east of the Urals and excluding the Caucasus region). The Fauna Europaea project comprises about 230,000 taxonomic names, including 130,000 accepted species and 14,000 accepted subspecies, which is much more than the originally projected number of 100,000 species. Fauna Europaea represents a huge effort by more than 400 contributing taxonomic specialists throughout Europe and is a unique (standard) reference suitable for many user communities in science, government, industry, nature conservation and education. The Diptera–Brachycera is one of the 58 Fauna Europaea major taxonomic groups, and data have been compiled by a network of 55 specialists. Within the two-winged insects (Diptera), the Brachycera constitute a monophyletic group, which is generally given rank of suborder. The Brachycera may be classified into the probably paraphyletic 'lower brachyceran grade' and the monophyletic Eremoneura. The latter contains the Empidoidea, the Apystomyioidea with a single Nearctic species, and the Cyclorrhapha, which in turn is divided into the paraphyletic 'aschizan grade' and the monophyletic Schizophora. The latter is traditionally divided into the paraphyletic 'acalyptrate grade' and the monophyletic Calyptratae. Our knowledge of the European fauna of Diptera–Brachycera varies tremendously among families, from the reasonably well known hoverflies (Syrphidae) to the extremely poorly known scuttle flies (Phoridae). There has been a steady growth in our knowledge of European Diptera for the last two centuries, with no apparent slow down, but there is a shift towards a larger fraction of the new species being found among the families of the nematoceran grade (lower Diptera), which due to a larger number of small-sized species may be considered as taxonomically ...
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Fauna Europaea provides a public web-service with an index of scientific names (including important synonyms) of all extant multicellular European terrestrial and freshwater animals and their geographical distribution at the level of countries and major islands (east of the Urals and excluding the Caucasus region). The Fauna Europaea project comprises about 230,000 taxonomic names, including 130,000 accepted species and 14,000 accepted subspecies, which is much more than the originally projected number of 100,000 species. Fauna Europaea represents a huge effort by more than 400 contributing taxonomic specialists throughout Europe and is a unique (standard) reference suitable for many user communities in science, government, industry, nature conservation and education. The Diptera–Brachycera is one of the 58 Fauna Europaea major taxonomic groups, and data have been compiled by a network of 55 specialists.Within the two-winged insects (Diptera), the Brachycera constitute a monophyletic group, which is generally given rank of suborder. The Brachycera may be classified into the probably paraphyletic 'lower brachyceran grade' and the monophyletic Eremoneura. The latter contains the Empidoidea, the Apystomyioidea with a single Nearctic species, and the Cyclorrhapha, which in turn is divided into the paraphyletic 'aschizan grade' and the monophyletic Schizophora. The latter is traditionally divided into the paraphyletic 'acalyptrate grade' and the monophyletic Calyptratae. Our knowledge of the European fauna of Diptera–Brachycera varies tremendously among families, from the reasonably well known hoverflies (Syrphidae) to the extremely poorly known scuttle flies (Phoridae). There has been a steady growth in our knowledge of European Diptera for the last two centuries, with no apparent slow down, but there is a shift towards a larger fraction of the new species being found among the families of the nematoceran grade (lower Diptera), which due to a larger number of small-sized species may be considered as taxonomically ...
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Fauna Europaea provides a public web-service with an index of scientific names (including important synonyms) of all extant multicellular European terrestrial and freshwater animals and their geographical distribution at the level of countries and major islands (east of the Urals and excluding the Caucasus region). The Fauna Europaea project comprises about 230,000 taxonomic names, including 130,000 accepted species and 14,000 accepted subspecies, which is much more than the originally projected number of 100,000 species. Fauna Europaea represents a huge effort by more than 400 contributing taxonomic specialists throughout Europe and is a unique (standard) reference suitable for many user communities in science, government, industry, nature conservation and education. The Diptera–Brachycera is one of the 58 Fauna Europaea major taxonomic groups, and data have been compiled by a network of 55 specialists.Within the two-winged insects (Diptera), the Brachycera constitute a monophyletic group, which is generally given rank of suborder. The Brachycera may be classified into the probably paraphyletic 'lower brachyceran grade' and the monophyletic Eremoneura. The latter contains the Empidoidea, the Apystomyioidea with a single Nearctic species, and the Cyclorrhapha, which in turn is divided into the paraphyletic 'aschizan grade' and the monophyletic Schizophora. The latter is traditionally divided into the paraphyletic 'acalyptrate grade' and the monophyletic Calyptratae. Our knowledge of the European fauna of Diptera–Brachycera varies tremendously among families, from the reasonably well known hoverflies (Syrphidae) to the extremely poorly known scuttle flies (Phoridae). There has been a steady growth in our knowledge of European Diptera for the last two centuries, with no apparent slow down, but there is a shift towards a larger fraction of the new species being found among the families of the nematoceran grade (lower Diptera), which due to a larger number of small-sized species may be considered as taxonomically ...
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In: Biodiversity Data Journal (3), e4187 . (2015)
Fauna Europaea provides a public web-service with an index of scientific names (including important synonyms) of all extant multicellular European terrestrial and freshwater animals and their geographical distribution at the level of countries and major islands (east of the Urals and excluding the Caucasus region). The Fauna Europaea project comprises about 230,000 taxonomic names, including 130,000 accepted species and 14,000 accepted subspecies, which is much more than the originally projected number of 100,000 species. Fauna Europaea represents a huge effort by more than 400 contributing taxonomic specialists throughout Europe and is a unique (standard) reference suitable for many user communities in science, government, industry, nature conservation and education. The Diptera–Brachycera is one of the 58 Fauna Europaea major taxonomic groups, and data have been compiled by a network of 55 specialists. Within the two-winged insects (Diptera), the Brachycera constitute a monophyletic group, which is generally given rank of suborder. The Brachycera may be classified into the probably paraphyletic 'lower brachyceran grade' and the monophyletic Eremoneura. The latter contains the Empidoidea, the Apystomyioidea with a single Nearctic species, and the Cyclorrhapha, which in turn is divided into the paraphyletic 'aschizan grade' and the monophyletic Schizophora. The latter is traditionally divided into the paraphyletic 'acalyptrate grade' and the monophyletic Calyptratae. Our knowledge of the European fauna of Diptera–Brachycera varies tremendously among families, from the reasonably well known hoverflies (Syrphidae) to the extremely poorly known scuttle flies (Phoridae). There has been a steady growth in our knowledge of European Diptera for the last two centuries, with no apparent slow down, but there is a shift towards a larger fraction of the new species being found among the families of the nematoceran grade (lower Diptera), which due to a larger number of small-sized species may be considered as taxonomically more challenging. Most of Europe is highly industrialised and has a high human population density, and the more fertile habitats are extensively cultivated. This has undoubtedly increased the extinction risk for numerous species of brachyceran flies, yet with the recent re-discovery of Thyreophora cynophila (Panzer), there are no known cases of extinction at a European level. However, few national Red Lists have extensive information on Diptera. For the Diptera–Brachycera, data from 96 families containing 11,751 species are included in this paper.
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In: Pape , T , Beuk , P , Pont , A C , Shatalkin , A I , Ozerov , A L , Woźnica , A J , Merz , B , Bystrowski , C , Raper , C , Bergström , C , Kehlmaier , C , Clements , D K , Greathead , D , Kameneva , E P , Nartshuk , E , Petersen , J F T , Weber , G , Bächli , G , Geller-Grimm , F , Van de Weyer , G , Tschorsnig , H-P , de Jong , H , van Zuijlen , J-W , Vaňhara , J , Roháček , J , Ziegler , J , Majer , J , Hůrka , K , Holston , K , Rognes , K , Greve-Jensen , L , Munari , L , de Meyer , M , Pollet , M , Speight , M C D , Ebejer , M J , Martinez , M , Carles-Tolrá , M , Földvári , M , Chvála , M , Barták , M , Evenhuis , N L , Chandler , P J , Cerretti , P , Meier , R , Rozkosny , R , Prescher , S , Gaimari , S D , Zatwarnicki , T , Zeegers , T , Dikow , T , Korneyev , V A , Richter , V A , Michelsen , V , Tanasijtshuk , V N , Mathis , W N , Hubenov , Z & de Jong , Y 2015 , ' Fauna Europaea : Diptera - Brachycera ' , Biodiversity Data Journal , vol. 3 , e4187 . https://doi.org/10.3897/BDJ.3.e4187
Fauna Europaea provides a public web-service with an index of scientific names (including important synonyms) of all extant multicellular European terrestrial and freshwater animals and their geographical distribution at the level of countries and major islands (east of the Urals and excluding the Caucasus region). The Fauna Europaea project comprises about 230,000 taxonomic names, including 130,000 accepted species and 14,000 accepted subspecies, which is much more than the originally projected number of 100,000 species. Fauna Europaea represents a huge effort by more than 400 contributing taxonomic specialists throughout Europe and is a unique (standard) reference suitable for many user communities in science, government, industry, nature conservation and education. The Diptera-Brachycera is one of the 58 Fauna Europaea major taxonomic groups, and data have been compiled by a network of 55 specialists. Within the two-winged insects (Diptera), the Brachycera constitute a monophyletic group, which is generally given rank of suborder. The Brachycera may be classified into the probably paraphyletic 'lower brachyceran grade' and the monophyletic Eremoneura. The latter contains the Empidoidea, the Apystomyioidea with a single Nearctic species, and the Cyclorrhapha, which in turn is divided into the paraphyletic 'aschizan grade' and the monophyletic Schizophora. The latter is traditionally divided into the paraphyletic 'acalyptrate grade' and the monophyletic Calyptratae. Our knowledge of the European fauna of Diptera-Brachycera varies tremendously among families, from the reasonably well known hoverflies (Syrphidae) to the extremely poorly known scuttle flies (Phoridae). There has been a steady growth in our knowledge of European Diptera for the last two centuries, with no apparent slow down, but there is a shift towards a larger fraction of the new species being found among the families of the nematoceran grade (lower Diptera), which due to a larger number of small-sized species may be considered as taxonomically more challenging. Most of Europe is highly industrialised and has a high human population density, and the more fertile habitats are extensively cultivated. This has undoubtedly increased the extinction risk for numerous species of brachyceran flies, yet with the recent re-discovery of Thyreophoracynophila (Panzer), there are no known cases of extinction at a European level. However, few national Red Lists have extensive information on Diptera. For the Diptera-Brachycera, data from 96 families containing 11,751 species are included in this paper.
BASE
Fauna Europaea provides a public web-service with an index of scientific names (including important synonyms) of all extant multicellular European terrestrial and freshwater animals and their geographical distribution at the level of countries and major islands (east of the Urals and excluding the Caucasus region). The Fauna Europaea project comprises about 230,000 taxonomic names, including 130,000 accepted species and 14,000 accepted subspecies, which is much more than the originally projected number of 100,000 species. Fauna Europaea represents a huge effort by more than 400 contributing taxonomic specialists throughout Europe and is a unique (standard) reference suitable for many user communities in science, government, industry, nature conservation and education. The Diptera–Brachycera is one of the 58 Fauna Europaea major taxonomic groups, and data have been compiled by a network of 55 specialists.Within the two-winged insects (Diptera), the Brachycera constitute a monophyletic group, which is generally given rank of suborder. The Brachycera may be classified into the probably paraphyletic 'lower brachyceran grade' and the monophyletic Eremoneura. The latter contains the Empidoidea, the Apystomyioidea with a single Nearctic species, and the Cyclorrhapha, which in turn is divided into the paraphyletic 'aschizan grade' and the monophyletic Schizophora. The latter is traditionally divided into the paraphyletic 'acalyptrate grade' and the monophyletic Calyptratae. Our knowledge of the European fauna of Diptera–Brachycera varies tremendously among families, from the reasonably well known hoverflies (Syrphidae) to the extremely poorly known scuttle flies (Phoridae). There has been a steady growth in our knowledge of European Diptera for the last two centuries, with no apparent slow down, but there is a shift towards a larger fraction of the new species being found among the families of the nematoceran grade (lower Diptera), which due to a larger number of small-sized species may be considered as taxonomically more challenging.Most of Europe is highly industrialised and has a high human population density, and the more fertile habitats are extensively cultivated. This has undoubtedly increased the extinction risk for numerous species of brachyceran flies, yet with the recent re-discovery of Thyreophora cynophila (Panzer), there are no known cases of extinction at a European level. However, few national Red Lists have extensive information on Diptera.For the Diptera–Brachycera, data from 96 families containing 11,751 species are included in this paper.
BASE