Time Budget

Heterotrophic flagellates (HF) are known as most important grazers of bacteria in many aquatic ecosystem. HF cannot be treated as a black box since HF generally contain a diverse community of species significantly differing in their feeding behaviour and other ecological properties. Today it seems that the dominant taxonomic groups among heterotrophic nano- and microflagellate communities within different marine, brackish

Kualitas audit merupakan salah satu unsur penting dalam dunia akuntansi dan pemeriksaan laporan keuangan. Audit yang berkualitas mampu memberikan keyakinan kepada perusahaan, investor, maupun masyarakat bahwa laporan keuangan telah disajikan secara wajar dan sesuai dengan standar yang berlaku. Penelitian ini bertujuan untuk mengetahui berbagai faktor yang memengaruhi kualitas audit yang dilakukan auditor. Metode yang digunakan dalam penulisan artikel ini adalah studi literatur dengan mengumpulkan informasi dari jurnal, buku, serta sumber ilmiah lainnya. Berdasarkan hasil pembahasan, ditemukan bahwa kualitas audit dipengaruhi oleh beberapa faktor seperti etika auditor, kompetensi, independensi, pengalaman kerja, due professional care, dan akuntabilitas. Faktor-faktor tersebut memiliki hubungan yang sangat penting dalam menciptakan hasil audit yang profesional dan terpercaya.

This two-week undergraduate module introduces students to the principles of avian flight mechanics and the behavioral ecology of birds through an integrated combination of lectures, laboratory exercises, and field-based observations. Students examine how morphological and physiological adaptations-such as wing shape, muscle structure, and body mass-affect flight performance, energetic efficiency, and ecological behaviors including foraging, habitat use, and anti-predator strategies. Using locally occurring bird species as focal case studies, students collect quantitative data on morphology, flight-related traits, and behavior, and analyze these data to test biologically meaningful hypotheses. The module emphasizes scientific process skills, including systematic observation, experimental design, statistical analysis, and oral and written communication of results. Designed to be adaptable across geographic regions and habitat types, this module provides instructors with a flexible framework that can be tailored to local avian communities while reinforcing broadly applicable concepts in biomechanics, ecology, and evolutionary biology.

The aim of this study was to compare rumen pH and time-budget in eight mid-lactation goats receiving two diets in a cross-over design (low-concentrate diet (L): 30% and high-concentrate diet (H): 60% concentrate). Feeding H increased daily intake (4.3 6 0.08% v. 4.7 6 0.08% of body weight for L and H, respectively) and daily milk production (3.01 6 0.130 v. 3.50 6 0.130 kg/day of 3.5% fat-corrected milk for L and H, respectively). It decreased milk fat and inverted the fat-to-protein ratio (1.07 6 0.054 v. 0.94 6 0.054 for L and H, respectively). As suggested by the percentage of time spent with rumen pH below 6.0 (23.4 6 6.60% v. 39.9 6 5.88% for L and H, respectively), H was more acidogenic than L. When offered H instead of L, goats spent less time eating (298 6 17.5 v. 265 6 17.5 min for L and H, respectively) and ruminating (521 6 21.0 v. 421 6 21.0 min for L and H, respectively) but more time resting (352 6 27.1 v. 459 6 21.1 min for L and H, respectively) over a 24-h period. They also tended to spend more time drinking (20 6 2.9 v. 25 6 2.9 min for L and H, respectively; P 5 0.08) when offered H rather than L. These differences in activities were mainly observed during the first hours following feeding. When offered H, goats adapted their feeding behaviour around the feedings, which allowed them to limit the physiological disturbances potentially inducible by H and to increase milk production, without experiencing too much acidosis.

Objectives: To determine short-term effects of converting a gestation barn from individual stalls to group housing and effects of manipulating space allowance and pen size on body condition, farrowing performance, and skin lesions. Pregnant multiparous Yorkshire sows (N = 285) were housed in static groups of 11 to 31 sows in SMALL (34.0 to 49.5 m 2 ) or LARGE pens (72.5 to 74.5 m 2 ) with 2.3 m 2 (n = 2,2), 2.8 m 2 (n = 3,2) or 3.2 m 2 (n = 4,2) per sow. A reference population of 98 sows was housed in gestation stalls. Sows were scored for body condition upon entering and leaving their respective housing treatments. Shoulder skin lesions were assessed 24 hours premixing, 24 hours postmixing, and weekly thereafter for 5 weeks. Liveborn piglets, stillborn piglets, and individual piglet birth weights were recorded for each sow. Results: Body condition was not affected by group housing at any space allowance or pen size (P > .05). Group-housed sows had substantial numbers of skin lesions 24 hours postmixing, but these were not affected by space allowance or pen size (P > .05), and they decreased significantly over time (P < .01). Group-housed sows had larger litter sizes (P < .05) and slightly heavier piglets (P < .05) than sows in stalls. The conversion from individual stalls to group housing did not affect body condition or reduce reproductive performance of sows in this herd. Shoulder scratches were a short-term consequence of aggression that occurs after mixing.

To determine whether hens find the flicker of some fluorescent light aversive, the preferences of 16 light hybrid laying hens for light produced by high-frequency or low-frequency compact fluorescent lamps were tested individually in a two-room testing chamber in which each room could be illuminated by either source. The spectral distributions of the lamps and levels of illumination (ca. 14 lx) in the two rooms were carefully matched and both rooms contained feed, water, and a nesting area. Overhead video cameras recorded the position and behaviour of the birds during a 6-h test period on each of 2 d. The light sources in the rooms were switched on the second test day to balance for any preferences for chamber room.On both test days, the birds spent similar amounts of time in fluorescent light produced by high-frequency and low-frequency lamps (P &gt; 0.10). When data from both test days were combined, the birds spent on average 48.2% of time in light from high-frequency lamps and 5...

To determine whether laying hens find the flicker of fluorescent light aversive, their preferences were tested individually in a two-room testing chamber in which each room could be illuminated by either incandescent or fluorescent lights. The rooms were joined by a central compartment which acted as a light baffle and through which the birds could easily pass. The level of illumination in the two rooms was carefully matched and other resources such as food, water and nest-boxes were available in both rooms. The preferences of 16 mature light hybrid hens which had experience of both fluorescent and incandescent lighting were recorded during a 6-h test period on each of 2 d with the light sources in the rooms being switched on the second day. Overhead video cameras recorded the position and the behaviour of the birds throughout testing. On each of the test days, the hens spent significantly more time in fluorescent light than they did in incandescent light (each day: P &lt; 0.01). Wh...

Many areas have experienced disproportionate increases in the number of conflicts between large carnivores and humans, and this is especially true in western North America where urban sprawl has encroached into regions that have historically contained large carnivores. Yet, globally there is a paucity of studies of temporal changes in behavioural and ecological parameters of carnivores associated with human‐induced perturbations at the same location. We capitalized on the extent to which human population growth and its coincident food stores offer a quasi‐experimental setting to test hypotheses about the impact of novel food resources. Using black bears Ursus americanus and garbage, measures of behaviour and ecology were contrasted between individuals living in urban–wildland interface (‘experimental’) and in wildland (‘control’) settings at the interface of the Sierra Nevada Range and the Great Basin Desert in the western United States. A temporal dimension was included by comparin...

1. Many classical models of ungulate foraging are premised on energy maximization, yet limited empirical evidence and untested currency assumptions make the choice of currency a non-trivial issue. The primary constraints on forage intake of ungulates are forage quality and availability. Using a model that incorporates these two constraints, we predicted the optimal biomass of forage patches for ungulate grazers using an energy maximizing vs. a time minimizing strategy. 2. We tested these predictions on wood bison ( Bison bison athabascae Rhoads) grazing naturally occurring sedge ( Carex atherodes Spreng). The digestive constraint was determined by a series of ad libitum feeding trials using sedge at different stages of growth. Sedge digestibility declined with biomass. Ad libitum intake of sedge by bison declined with sedge digestibility and thus decreased with sedge biomass. On the other hand, short-term sedge intake rates of wood bison increased with biomass. 3. Incorporation of these constraints resulted in the prediction that daily energy gain of bison should be maximized by grazing patches with a biomass of 10 g m -2 , whereas a bison could minimize daily foraging time needed to fulfil its energy requirement by cropping patches with a biomass of 279 g m -2 . 4. To test these quantitative predictions, we used a staggered mowing regime to convert even-aged stands of sedge to a mosaic of patches varying in quality and quantity. Observations of bison grazing these mosaics indicated that patches of biomass below 120 g m -2 were avoided, while patches of biomass 156 and 219 g m -2 were highly preferred, with the greatest preference for the latter. 5. These results indicate that bison were behaving as time minimizers rather than energy maximizers. Daily cropping times of free-ranging bison from the literature corroborate our results.

We examined the control of body temperature during active and resting behaviors in chicks of a large precocial bird, the Greater Snow Goose (Chen caerulescens atlantica), growing in a cold Arctic environment. Imprinted goslings from 4 to 31 days old maintained their mean (Ϯ SD) body core temperature within a narrow range around 40.6 Ϯ 0.2ЊC (range: 38.7-42.2ЊC), independently of changes in their thermal environment. Average body temperature increased Ͻ0.4ЊC between 4 and 31 days of age. Hypothermia, potentially an energy-saving mechanism, was not used by active goslings. The potential for heat loss to the environment influenced the length of resting bouts in wild goslings. As environmental temperature increased, wild goslings remained sitting alone for longer periods, whereas when it decreased, brooding behavior was prolonged. The time spent huddling increased with the number of goslings involved. Body temperature during huddling bouts measured in imprinted chicks was significantly lower than during periods of activity, showing a rapid decrease averaging 0.8ЊC at the onset of huddling, followed by a slow recovery before activity was resumed. Thus, huddling behavior was not used as a rewarming mechanism. Greater Snow Goose goslings appear to prioritize metabolic activity by maintaining a high body temperature, despite the high energy costs that may be involved. Social thermoregulation is used to reduce the energy costs entailed by the strict maintenance of homeothermy.

Auditors must ensure that their audit plans budget sufficient time for key audit steps. Research has shown that insufficient audit time budgets can be detrimental to audit quality. We examine whether framing audit steps negatively (e.g., assess whether management's assumptions are not appropriate) increases time budgetsparticularly for steps in which the auditor perceives that performance quality is less verifiable, and thus most at risk of being performed with low quality. First, we report the results of analyses indicating that, in practice, audit steps are predominantly framed positively, potentially resulting in smaller time budgets. We then report the results of an experiment in which 50 experienced audit managers budget time for an audit program that tests a Level-3 fair-value estimate. Prior research and Public Company Accounting Oversight Board (PCAOB) inspections indicate that this is a challenging audit area, vulnerable to allegations of low audit quality. The results support our predictions and suggest that reframing audit steps negatively would increase audit time budgets-an audit quality indicatorparticularly for less-verifiable steps.

Time is a valuable but limited resource, and animals’ survival depends on their ability to carefully manage the amount of time they allocate to each daily activity. While existing research has examined the ecological factors affecting animals’ activity budgets, the impact of anthropogenic factors on urban-dwelling animals’ time budgets remains understudied. Here we collected data through focal animal sampling from three groups of rhesus macaques in Northern India to examine whether interactions with humans decrease macaques’ resting and social time (time constraints hypothesis), or whether, by contrast, foraging on anthropogenic food, that is potentially high in calories, leads macaques to spend more time resting and in social interactions (free time hypothesis). We found that macaques who interacted more frequently with people spent significantly less time resting and grooming, supporting the time constraints hypothesis. We argue that these time constraints are likely caused by the...

Human disturbance may differentially affect the behavior of wild animals and such behavioral perturbations may have fitness consequences. To understand the effects of specific types of human disturbance on antipredator behavior, a behavior whose performance enhances survival, we studied yellow-bellied marmots (Marmota flaviventris). We quantified both antipredator vigilance and the flight initiation distance of the marmots to an approaching human in six different colony sites where we also quantified the frequency and type of human visitation. We developed an analysis framework, using linear mixed models, and found that: (1) when the presence of motorized vehicles and bicycles was high, marmots increased the proportion of time spent vigilant (pseudo R 2 = 0.33 and 0.31 for motorized vehicles and bicycles, P < 0.05) and decreased the time spent foraging (pseudo R 2 = 0.29 and 0.23 for motorized vehicles and bicycles, P < 0.05), (2) there was no significant effect of the presence of pedestrians on the time allocated to vigilance and foraging (pseudo R 2 = 0.25 and 0.19, P > 0.05), (3) marmots decreased the flight initiation distance as disturbance of motorized vehicles (pseudo R 2 = 0.85) and pedestrians (pseudo R 2 = 0.84) increased (P < 0.05), and (4) when we considered bicycles as the disturbance, juveniles tolerated closer approaches than adults or yearlings (P < 0.001). Marmots thus responded to some human disturbance by adjusting time spent in foraging and shortening the tolerance distance. Since these behavioral responses could have significant implications for survival and reproduction, we should generally view human disturbance as something that can influence natural antipredator behavior. Importantly, based on an understanding of the differential effects of human activities on wildlife, reducing human disturbance should be taken into account for wildlife management. In addition, our approach will be useful to quantify differential effects of humans on wildlife and to enhance our ability to manage those impacts.

Female Weddell seals (Leptonychotes weddellii) haul-out on the fast-ice surrounding the Antarctic continent in October and November each year to give birth to and nurse their pups. Breeding follows directly after weaning (December) and the annual molt begins in January-February. Animals reduce foraging efforts during the lactation and molting periods, but very little is known regarding the influence of this reduced activity on physiological condition. After a period of embryonic diapause, the annual molt coincides with embryo attachment and the start of active gestation. Consequently, female physiological condition at this time may influence reproductive success the following year. Overall female health and the ability to forage successfully throughout the gestation period (austral winter) may impact the likelihood that a pregnancy is brought to term. Therefore, this study tested whether overwinter changes in Weddell seal physiology and foraging efforts are reflected in reproductive outcomes the following year (i.e., to answer the over winter question of "to pup or not to pup?").

Nephila clavipes golden orb-web spiders accumulate prey larders on their webs and search for them if they are removed from their web. Spiders that lose larger larders (i.e., spiders that lose larders consisting of more prey items) search for longer intervals, indicating that the spiders form memories of the size of the prey larders they have accumulated, and use those memories to regulate recovery efforts when the larders are pilfered. Here, we ask whether the spiders represent prey counts (i.e., numerosity) or a continuous integration of prey quantity (mass) in their memories. We manipulated larder sizes in treatments that varied in either prey size or prey numbers but were equivalent in total prey quantity (mass). We then removed the larders to elicit searching and used the spiders’ searching behavior as an assay of their representations in memory. Searching increased with prey quantity (larder size) and did so more steeply with higher prey counts than with single prey of larger s...

Wetlands play a critical role in water purification and biodiversity maintenance, yet many are increasingly affected by anthropogenic pollution. This study provides a comparative assessment of physicochemical, microbiological, and heavy metal parameters in six Algerian wetlands spanning coastal, highland, and desert regions over a full annual cycle (November 2021-October 2022). Twenty-five indicators were measured across polluted and non-polluted sites. Polluted wetlands showed significantly higher turbidity (Z =-3.678, p < 0.001), organic matter (Z =-2.123, p = 0.04), and heavy metals including Cu (Z =-4.234, p < 0.001), Fe (Z =-3.123, p = 0.002), and Pb (Z =-3.789, p < 0.001). Dissolved oxygen was consistently lower in polluted sites (Z =-2.345, p = 0.02). Highland wetlands exhibited elevated nutrient loads, with nitrates (Z =-2.789, p = 0.01) and ammonium (Z =-3.123, p = 0.002) reflecting agricultural inputs. Microbiological contamination exceeded recommended thresholds at all polluted sites, with fecal coliforms and fecal streptococci surpassing 1000 CFU/100 ml. Seasonal analysis showed higher microbial loads in the wet season and concentration of nutrients in the dry season. Overall, the results demonstrate clear spatial and seasonal variation in water quality, with polluted sites across all regions exceeding national and WHO guideline values for nutrients, heavy metals, and microbiological indicators. These findings underscore the need for strengthened monitoring and pollution-control measures in Algerian wetlands.

Numerous studies reveal strong, positive skews in long-term breeding performance among free-living animals, yet few studies explore the mechanisms underlying such variation. We examine the results of a 12-yr study of a population of Western Gulls, Larus occidentalis. Of 112 pairs for which we have either long-term (≥5 yr) or lifetime reproductive output, 44% bred for only a single year, and an additional 25% bred for only 2–3 yr. A few pairs bred successfully for 6 –12 yr and showed higher average clutch size, hatching success, and fledging success within any single season than did less successful breeders. The principal trait influencing both survival and reproduction was individual diet, which consisted of a mix of human refuse and fish. A strong, positive relationship existed among the amount of fish taken, breeding life-span, and reproductive performance. Birds with short life-spans took little or no fish on an annual basis. Birds with breeding life-spans &gt;10 yr and high bree...

In nonhuman primates, the death of conspecifics can elicit both behavioural and physiological responses (Engh et al. 2006; Anderson 2016; Watson & Matsuzawa 2018). Females in particular can display intensive caretaking and prolonged carrying of their deceased infants. The reasons this behaviour occurs and its taxonomic distribution are not well understood but a host of proximate and ultimate explanations are discussed within the growing field of primate thanatology – the study of death and the dying (Anderson 2010; Das et al. 2019; Gonçalves & Carvalho 2019). In a recent review of cases of dead-infant carrying Gonçalves & Carvalho (2019) identified 110 cases in 34 species (or subspecies) (median = 2; range = 1 – 25 cases per taxon), with the two species contributing almost half of all cases being chimpanzees (Pan troglodytes, 25 cases) and gray langurs (Semnopithecus entellus, 23 cases). Only 3 cases are known for African colobines. Two in ursine colobus (Colobus vellerosus: Teichro...

This study was aimed at finding out the effect of due professional care and accountability to audit quality result by auditor specifically in Palembang.The population in this study are entire auditors who registered in public accountant offices specifically in Palembang totally 43 auditor. Sample study is determined with total sampling method, that mean all of 43 auditor become sample. The data resource on this study are primary data. The collecting data method was using questionnaires that distributed to all public accountant offices at Palembang. The data analysis technique used was multiple regression spesifcally due professional care and accountability as independent variable, audit quality as dependent variable.The results showed that due professional care and accountability influenced audit quality partially. This research is concluding that due professional care and accountability influence audit quality simultaneous.

Audit quality plays a crucial role in ensuring the credibility of financial statements and strengthening public trust in corporate financial reporting. However, several audit failure cases in major Indonesian companies indicate that audit quality remains aa significant concern. This study aims to examine the effect of audit team characteristics, auditor independence, auditor competence, and audit fee on audit quality, with audit process effectiveness as a mediating variable. This research adopts a quantitative associative approach using primary data collected through questionnaires distributed to auditors working at Public Accounting Firms (Kantor Akuntan Publik) in Indonesia. The sampling technique employed is purposive sampling, targeting auditors with at least one year of audit experience and direct involvement in audit engagements. Data analysis is conducted using descriptive statistics, validity and reliability tests, classical assumption tests, multiple linear regression, and mediation analysis. The results of this study are expected to provide empirical evidence regarding the direct and indirect effects of audit team characteristics, independence, competence, and audit fee on audit quality through the effectiveness of the audit process. This research contributes to the development of auditing literature by offering a more comprehensive model in explaining audit quality and provides practical implications for Public Accounting Firms in improving audit performance and professional standards.

This study aims to examine the effect of independence, professional ethics, and competence on audit quality. Audit quality is an essential aspect in ensuring the credibility of audited financial statements and maintaining public trust in the auditing profession. Independence reflects the auditor's ability to act objectively and free from external influence, professional ethics guide auditors in complying with ethical standards, and competence represents the auditor's knowledge, skills, and experience in performing audit tasks. This research employs a quantitative approach using a survey method. The research object consists of auditors working at Public Accounting Firms (KAP) located in West Jakarta. Primary data were collected through questionnaires distributed to respondents. Data analysis techniques include descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results of this study are expected to provide empirical evidence regarding the factors influencing audit quality.

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Eigenverbrauch der HH m it pereönl. W irtsch. bzw . K leingarten u. Kleintierhaltung Speisekartoffeln Frischgamüse Frischobst einschl. Weintrauben Verarb. Gemüse, Säfte Vererb. Obst, Säfte Schw einefleisch R indfleisch G eflügel übriges Frischfleisch einschl. W ild F leisch u. Wurstwaren einschl. Konserven E ier, Trinkvollm ilch Schm alz, Butter GartenbesitzZ-nutzung B esitz bzw . Nutzung van Garten bzw. Wochengrundstück (ja, nein) ohne Gartenlaube, Bungalow u. i . mit Gartenlaube, Bungalow u . ä. Einkommens-und Verbrauchsstichprobe 88 Pers. in HH mit Nutzgarten auBerh. eines landwirtschftl. Betriebs ja , nein Bewirtsch. des Nutzgartens ja , nein Kaufwert des Eigenverbrauchs der genutzten F lieh e Art der Anpflanzung od. Ernte von dieser F lieh e -Gemüse -Obst -Kartoffeln -andere Erzeugnisse

Eigenverbrauch der HH m it pereönl. W irtsch. bzw . K leingarten u. Kleintierhaltung Speisekartoffeln Frischgamüse Frischobst einschl. Weintrauben Verarb. Gemüse, Säfte Vererb. Obst, Säfte Schw einefleisch R indfleisch G eflügel übriges Frischfleisch einschl. W ild F leisch u. Wurstwaren einschl. Konserven E ier, Trinkvollm ilch Schm alz, Butter GartenbesitzZ-nutzung B esitz bzw . Nutzung van Garten bzw. Wochengrundstück (ja, nein) ohne Gartenlaube, Bungalow u. i . mit Gartenlaube, Bungalow u . ä. Einkommens-und Verbrauchsstichprobe 88 Pers. in HH mit Nutzgarten auBerh. eines landwirtschftl. Betriebs ja , nein Bewirtsch. des Nutzgartens ja , nein Kaufwert des Eigenverbrauchs der genutzten F lieh e Art der Anpflanzung od. Ernte von dieser F lieh e -Gemüse -Obst -Kartoffeln -andere Erzeugnisse

Migratory birds have a history of challenging conventional wisdom about the limits of their endurance. More than half a century ago, many ornithologists doubted that a non-stop flight of 860 km across the Gulf of Mexico was possible for migratory (humming) birds [1]. But circumstantial and more direct evidence gathered in the following decade revealed that the Gulf of Mexico is a mere ditch to migratory birds [2],[3], and that some are capable of non-stop flights of up to 5,000 km [4],[5]. And now migratory birds have given their observers reason to pause yet again. In the past year, Gill et al. [6] have provided direct evidence that a shorebird, the Alaskan bar-tailed godwit (Limosa lapponica baueri) (Figure 1), makes its eight-day, 11,000-km autumn migration from Alaska to New Zealand in one step, with no stopovers to rest or refuel. This roughly doubles the previous maximum direct flight distance in birds, challenging experts to square this remarkable marathon migration with our ...

The vertebrate head is considered as an evolutionary novelty. However, the head mesoderm is regarded a derivative of anterior somites in the ancestral chordate. Although, our head mesoderm consists of mesenchymal cells, not epithelial segments like somites, and despite there are lots of reports about different gene expression patterns between the head mesoderm and somites, this hypothesis is widely accepted nowadays. The reason is that the shark head mesoderm contains three pair of epithelial segments called "head cavities", and there are definite morphological similarities between the head cavity and somites. Therefore, many comparative morphologists thought that the head cavity and somites were serial homologous. Is the head cavity the remainder of the somite that previously existed in the head? In order to address this question, the shark head cavity needs to be observed. Hence, we investigate whether the head cavity follows a somite like developmental process and analyze gene expression patterns, using cloudy dogfish, Scyliorhinus torazame. We found that the premandibular head cavity was not derived from paraxial head mesoderm, but from the prechordal plate, and the formation of this head cavity was later than the other two head cavities. The mandibular head cavity was recognized in the lateral sides of the endoderm, and the hyoid head cavity was seen in the dorsal part of it. On the other hand, all somites are originated from paraxial mesoderm from rostral to caudal. We also analyzed expression patterns of the muscle differentiation marker genes. We detected Pax3 expression in somites, but did not in head cavities, while, Pitx2 expression was seen in head cavities. These results suggest that head cavities are different from somites in terms of the developmental process and gene expression patterns.