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Published: 10 March 2023

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1

Kaksic, Nikola. "Un salterio miniato quattrocentesco dal convento di San Francesco a Zara." Eikon / Imago 5, no. 1 (June 8, 2016): 113–40. http://dx.doi.org/10.5209/eiko.73481.

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L'autore discute un manoscritto miniato dal convento di San Francesco a Zara. Nove fogli che caratterizzano le iniziali più rappresentative di questo manoscritto sono stati tolti nel 1974 e la loro ubicazione è sconosciuta fin da allora. Solo vecchie fotografie in bianco e nero di questo Salterio sono note nella letteratura scientifica. Con l'ausilio di particolari dei colori conservati su un rotolo di pellicola presso l'Ufficio della Conservazione a Zara, l'autore tenta di ricostruirne l'aspetto originario. Egli mette in evidenza il fatto che questo salterio non è stato analizzato a fondo o descritto consistentemente. Egli stabilisce che si tratta di un salterio liturgico (Psalterium feriale), che si distingue da un salterio biblico, e che contiene un innario (Psalterium cum hymnis). Ogni salmo e inno inizia con un’iniziale illuminata, la maggior parte delle quali sono decorative. Tuttavia, il salterio ha otto iniziali figurale (littera historiata), che l'autore analizza individualmente e stabilisce come un riflesso diretto della divisione del Salterio nei giorni della settimana liturgica. La decorazione figurale è stata data solo per le iniziali del primo salmo di ogni nuovo giorno liturgico (feria), che fanno sette in totale. Essi sono: i Salmi I, XXVI, XXXVII, LII, LXVIII, LXXX e XCVII, dove il Salmo I marca la Domenica, il Salmo XXVI il Lunedi e così via, fino alla fine della settimana liturgica. La decorazione figurale è stata data anche alla prima iniziale all'inizio del Salterio che si apre con un cosiddetto Invitatorium. Ogni iniziale figurale è descritta in dettaglio, e particolare enfasi viene data all’iniziale B nel folio 5, che rappresenta l'iniziale più ricca di tutto il Salterio. Nella sua parte inferiore c’è una rappresentazione di San Bernardino, invece di Sant'Antonio da Padova o di San Francesco come è stato suggerito. In questo lavoro, l'autore pubblica tutte le iniziali e le inserisce nel contesto dei rispettivi salmi. Il documento difrerenzia graficamente tre tipi di iniziali attraverso l'uso di differenti composizione. Le iniziali figurali, littera historiata, sono stampate in grassetto, il corsivo viene applicato alla littera dominicalis, mentre gli altri, 'littera ferialis', che costituiscono la maggior parte, sono stampati in caratteri regolare. Il colore rosso è utilizzato per una rubrica, che sono i sottotitoli che segnano le sezioni individuali del Salterio come l’Invitatorium, feria, inni, ecc. Questo permette anche coloro che non hanno il comando della lingua Croata di conoscere l'intero contenuto del salterio. Contrariamente all'opinione corrente che sostiene che il Salterio è l’opera di una scuola veneziana, e contrariamente a una visione isolata che è stato creato a Zara stessa, l'autore ritiene che il Salterio è stato creato nel cerchio di Bologna, molto probabilmente intorno al 1460 o appena dopo questa data.
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2

Mello, A. "Lessico del Salterio." Liber Annuus 54 (January 2004): 25–52. http://dx.doi.org/10.1484/j.la.2.303591.

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3

Wiśniewski ks., Piotr. "Manoscritto Salterio di provenienza Olivetana in Polonia." Archiwa, Biblioteki i Muzea Kościelne 115 (June 30, 2021): 511–24. http://dx.doi.org/10.31743/abmk.12349.

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L'articolo presenta i risultati della ricerca sul Salterio manoscritto, di provenienza olivetana, conservato nel Museo dell'Arcidiocesi di Łódź. L'autore fornisce una descrizione sintetica del codice, verifica il momento della sua creazione, specifica l'area geografica in cui è stato scritto e indica il luogo ipotetico del suo utilizzo. Alla luce di un'analisi comparativa del Salterio con altri manoscritti olivetani, dimostra che è stato scritto da un olivetano che era anche l'autore delle decorazioni del codice. La parte finale dell'articolo ha un tentativo di spiegare la migrazione del Salterio dall'Italia in Polonia.
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4

Mielgo Fernández, Constantino. "El salterio como libro." Estudio Agustiniano 42, no. 3 (September 8, 2021): 417–50. http://dx.doi.org/10.53111/estagus.v42i3.307.

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5

Mello, Alberto. "Il Salterio: una struttura teologica." Liber Annuus 59 (January 2009): 43–58. http://dx.doi.org/10.1484/j.la.1.102159.

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6

Perea Siller, Francisco Javier, and Estrella Ramírez Quesada. "Procesos morfológicos de creación léxica abandonados en el siglo XVI: la Biblia de Ferrara (1553) frente a la de Casiodoro de Reina (1569)." Revista de Filología Románica 37 (October 5, 2020): 99–114. http://dx.doi.org/10.5209/rfrm.71879.

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En este trabajo se analiza el léxico contenido en el salterio de la Biblia de Ferrara (1553) en comparación con el incluido en la Biblia de Casiodoro de Reina (1569), que sigue de cerca la traducción ferraresa. Nos fijamos en las 103 formas derivadas que Reina sustituye por voces que considera más modernas. Analizamos la vigencia de estas voces en español de la época, y comprobamos su presencia o ausencia en alguna de las traducciones medievales que se han aducido como más cercanas a Ferrara (especialmente, la conocida como E3), así como en textos coetáneos ladinos (el Salterio de Constantinopla, de 1540).
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7

Petraglio, Renzo. "Le interpolazioni cristiane del Salterio greco." Augustinianum 28, no. 1 (1988): 89–109. http://dx.doi.org/10.5840/agstm1988281/25.

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8

Zieliński, Marcin. "Il Salterio e il libro di Giobbe . Seminario per studiosi e docenti di Sacra Scrittura. Roma, 20–24 gennaio 2020 (@Biblicum 6; Roma: Gregorian & Biblical Press 2020). Pp. 308. € 12. ISBN 978–88-7653-728-8 (e-Book)." Biblical Annals 11, no. 2 (April 29, 2021): 379–84. http://dx.doi.org/10.31743/biban.12416.

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9

Blunda, Jorge. "El reinado de Yhwh anticipado en la liturgia de Israel. Sal 93-100 como composición." Salmanticensis 67, no. 1 (January 1, 2020): 11–34. http://dx.doi.org/10.36576/summa.128664.

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Hay toda una teología de la historia contenida los salmos; pero una teología que acontece en el acto mismo de la oración, comunitaria, canónica, litúrgica. Por eso hay que rastrearla en los textos que le ponían palabras a esta plegaria. Partiendo del supuesto de una redacción planificada del Salterio, este trabajo se concentrará en el libro IV del Salterio, porque allí se constata un giro decisivo en el lenguaje, que corresponde a una redefinición de las esperanzas de Israel. En el marco de este libro cuarto, se estudiará el grupo de los Salmos 93-100 centrado en la imagen de Yhwh rey y se buscará descubrir finalmente la estructuración del espacio y del tiempo que subyace a los Sal 96 y 98 que constituyen las piezas más conspicuas de este grupo. Sobre esta base se espera entender mejor la relación entre liturgia e historia.
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10

Kornelis Holman, Jan. "El estudio del Salterio de 1955 a 1970." Scripta Theologica 2, no. 1 (March 27, 2018): 175–94. http://dx.doi.org/10.15581/006.2.22859.

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11

Mello, Alberto. "Il Miserere (Sal 51). La firma davidica al Salterio." Liber Annuus 64 (January 2014): 29–44. http://dx.doi.org/10.1484/j.la.5.105489.

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12

Mañanero, Sara. "Citas bíblicas en el "Arcipestre de Talavera"." Rilce. Revista de Filología Hispánica 12, no. 1 (June 5, 2018): 56–78. http://dx.doi.org/10.15581/008.12.27026.

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Las abundantes citas bíblicas en el «Arcipreste de Talavera», no estudiadas hasta ahora, contribuyen a comprender mejor el proceso creador de la obra. La mayor parte de las citas provienen del Oficio Divino, particularmente del Salterio: el libro que Martínez de Toledo más a mano tenía y al que más fácilmente podía acceder su público, letrado pero poco formado en materia teológica.
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13

García-Moreno, A. "F. MERLO, Il Salterio di Rufino, Roma 1971, 207 pp." Scripta Theologica 4, no. 2 (March 26, 2018): 621–22. http://dx.doi.org/10.15581/006.4.22970.

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14

Cerqueira, Luis M. G. "O organum de Tona, Catalunha." Anuario Musical, no. 58 (December 30, 2003): 3. http://dx.doi.org/10.3989/anuariomusical.2003.58.68.

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[pt] A palavra organum, que encontramos no documento de fundaçao da igreja do mosteiro de Tona, na Catalunha, datado de 888 d. C, foi interpretada como erro de copia ou escrita, livro de polifonía e instrumento musical. Contudo, através da comparação com um documento similar de Guimarães, no Noroeste da Península, datado de 959 d. C, concluímos que se trata de uma forma primitiva de designar o Salterio, que sobreviven na Península até ao séc. X.
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15

Morreale, Margherita. "Hacia una edición crítica del Salterio contenido en Esc. I.i.8." Helmántica 39, no. 118 (January 1, 1988): 403–8. http://dx.doi.org/10.36576/summa.3244.

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16

Corfis, Ivy A., and Maria Wenceslada de Diego Lobejon. "El Salterio de Hermann "el Aleman" (Ms. Escurialense I-j-8)." Hispanic Review 65, no. 4 (1997): 447. http://dx.doi.org/10.2307/474299.

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17

De Santis, Federica. "Auditing Standard Change and Auditors' Everyday Practice: A Field Study." International Business Research 9, no. 12 (November 3, 2016): 41. http://dx.doi.org/10.5539/ibr.v9n12p41.

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<p>The analysis of inertial phenomena in business context has been developed with reference to management and financial accounting (Hopwood, 1990; Hopwood and Miller, 1994). In the auditing field, however, only a few studies have attempted the inertial phenomenon (Salterio, 1996; Salterio &amp; Koonce, 1997; O'Reilly, et al., 2004; Messier, et al., 2012). An opportunity to investigate more in depth the topic of auditing inertia is offered by the recent change of the auditing principles in Italy.</p><p>Stemming from the aforementioned consideration, this paper aims to analyze the phenomenon of auditing inertia making reference to a case of change in the auditing standards and procedures to which auditors refer to in performing audit works. In order to achieve this aim, a field study methodology was adopted.</p><p>The main findings are the following. First, it emerges that the reactions of the audit firms to the analyzed change of auditing standards are different. Second, the analyzed cases have shown that single auditors have undergone passively through the process of change. Third, the collected evidences also suggest some of the items that contribute to the adoption of an inertial behavior. Fourth, it emerges that the aim of the EU project, the harmonization and adaptability-flexibility of auditing procedures, is only partially achieved as sometimes occurs a substantial harmonization while in other cases it is only formal.</p>
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18

Pavan, Marco. "«SONO IN TE TUTTE LE MIE SORGENTI!» (SAL 87,7)." PARALELLUS Revista de Estudos de Religião - UNICAP 13, no. 33 (December 30, 2022): 357–70. http://dx.doi.org/10.25247/paralellus.2022.v13n33.p357-370.

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La dimensione «ecumenica» del Salterio si può cogliere, in modo particolare, se si considera come in quest'opera è affrontata la questione dell'universalismo. Il presente contributo abbozza un'analisi del modo in cui nei salmi il rapporto tra preghiera e, appunto, universalismo è declinato – tenendo prima di tutto in considerazione alcuni testi singoli e poi il libro nel suo complesso. Le diverse modalità di rappresentazione del cammino verso l'unità dei popoli, ognuna associata ad una forma diversa di preghiera, costituiscono una delle premesse della visione neotestamentaria della Chiesa, sulla quale si basano gli sforzi dell'ecumenismo contemporaneo.
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19

de Pascual. "LA MÚSICA ESPAÑOLA PARA SALTERIO EN LA SEGUNDA MITAD DEL SIGLO XVIII." Revista de Musicología 8, no. 1 (1985): 103. http://dx.doi.org/10.2307/20794973.

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20

van Ree Bernard. "EXPOSICIÓN "EL SALTERIO" (Rotterdam, Países Bajos, 1-16 de noviembre de 1989)." Revista de Musicología 13, no. 1 (1990): 336. http://dx.doi.org/10.2307/20795383.

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21

Roberts, Michael L., Thomas L. Albright, and Aleecia R. Hibbets. "Debiasing Balanced Scorecard Evaluations." Behavioral Research in Accounting 16, no. 1 (January 1, 2004): 75–88. http://dx.doi.org/10.2308/bria.2004.16.1.75.

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Lipe and Salterio (2000) found that superiors disregarded half of the information when using a Balanced Scorecard to evaluate the performance of two divisional managers. Only common measures affected the superiors' holistic evaluations, defeating the purpose of the Balanced Scorecard. Our study examines whether disaggregating the Balanced Scorecard results in evaluations consistent with the intent of the Balanced Scorecard approach. Results indicate the disaggregated strategy allows superiors to utilize unique as well as common measures, thus overcoming the common-measures bias. In addition, we find Balanced Scorecard performance evaluations explain more than half the variation in subsequent compensation decisions.
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22

Cortese, Enzo. "Una teologia dei salmi storica. Storia della fede e della preghiera d’Israele nel salterio." Liber Annuus 57 (January 2007): 29–81. http://dx.doi.org/10.1484/j.la.2.305709.

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23

Pons Rodríguez, Lola. "La lengua, «pluma de scriviente ábil»: el Salterio traducido por Juan de Valdés del hebreo." Sefarad 81, no. 1 (June 21, 2021): 141–78. http://dx.doi.org/10.3989/sefarad.021-007.

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Obra tardía dentro de su producción, la traducción que Juan de Valdés hizo desde el hebreo de los Salmos incluye datos de notable relevancia para aumentar nuestro conocimiento sobre el uso que prescribía y que escribía este autor. En este trabajo nos ocuparemos de ello y estudiaremos la información que sobre el hecho de traducir da Valdés en las páginas introductorias de la obra, dedicada a Julia Gonzaga. Igualmente, ubicaremos el lugar que ocupa esta traducción dentro de la propia empresa traductológica valdesiana, que ya había traducido desde el griego algunas partes del Nuevo Testamento y algunas epístolas de san Pablo. Por último, se contrastará particularmente el uso lingüístico prescrito y descrito por Valdés en el Diálogo de la lengua y el utilizado por el mismo autor al traducir los Salmos.
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24

Zonno, Sabina. "Il mirabile castello." Eikon / Imago 4, no. 1 (June 7, 2015): 57–74. http://dx.doi.org/10.5209/eiko.73426.

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Al centro dell'interesse di questo saggio sta uno splendido ma poco noto Salterio inglese attualmente conservato presso la Biblioteca Queriniana di Brescia in Italia. Trattasi di un manoscritto riccamente decorato e confezionato in East Anglia tra gli anni Venti e gli Anni Trenta del Trecento. Si sono analizzate nel dettaglio le peculiarità di questo libro, le feste del calendario dell'uso di Sarum e le note necrologiche ad esso aggiunte, l'iconografia, l'iconologia e lo stile della decorazione. Di particolare interesse risulta l'originale miniatura in apertura del libro raffigurante il re Davide all'interno di un ambiente assai cortese. Si è preso in esame il ruolo del castello come luogo dell'opposizione tra la virtù e il vizio e l'esplorazione, del tutto inedita, dei molteplici significati presenti in questa miniatura ha rivelato una particolarissima contaminazione di tradizioni testuali e visive differenti.
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25

Arocena, Félix María. "La Espiritualidad de Laudes y Vísperas." Scripta Theologica 37, no. 2 (December 1, 2017): 499–525. http://dx.doi.org/10.15581/006.37.13572.

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La liturgia de las Horas es precisamente eso: liturgia y, por tanto, realidad eclesial ínsita en el estatuto teológico de la celebración cristiana. Desde esta perspectiva, el autor se acerca a la dimensión espiritual que encierra la celebración vespertina y matinal de la plegaria que realiza la Iglesia en su continuum celebrativo. La celebración del oficio es contemplada como participación simbólica y eficaz, por consiguiente, sacramental, en la oración de Cristo que se dirige con la plenitud de su cuerpo, la Iglesia, al Padre en el Pneuma del Señor. Muestra cómo el salterio abre sus riquezas cuando el corazón orante de la Iglesia acude a él para rendir el homenaje de alabanza doxológica a Dios y propone una contemplación sapiencial en torno al misterio de la resurrección de Cristo y la adoración en espíritu y verdad.
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26

García-Moreno, Antonio. "Luciana MORTARI, Il Salterio della Tradizione, Torino, Piero Gribaudi Editore, 1983, 333 pp., 14 x 21." Scripta Theologica 17, no. 1 (March 6, 2018): 316–21. http://dx.doi.org/10.15581/006.17.20923.

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27

Liedtka, Stephen L., Bryan K. Church, and Manash R. Ray. "Performance Variability, Ambiguity Intolerance, and Balanced Scorecard-Based Performance Assessments." Behavioral Research in Accounting 20, no. 2 (January 1, 2008): 73–88. http://dx.doi.org/10.2308/bria.2008.20.2.73.

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This study extends prior research on general Balanced Scorecard (BSC) evaluation tendencies (e.g., Lipe and Salterio 2000; Ittner et al. 2003; Banker et al. 2004) by documenting that patterns in BSC evaluations vary with a quality of the evaluator. Specifically, using data from an experimental performance assessment exercise, we find that evaluators' “ambiguity intolerance” (Budner 1962) influences their reaction to variation among performance measures within a BSC category. Further, we find that increased variation within a BSC category causes ambiguity-intolerant evaluators to give lower performance evaluation scores when the BSC category indicates relatively strong performance, but has no significant effect when the BSC category indicates relatively weak performance. These results are consistent with the argument that ambiguity-intolerant individuals are more likely to discount or ignore ambiguous information when the ambiguity relates to positive information. Our findings have significant practical implications regarding the accuracy and consistency of BSC evaluations.
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28

Libby, Theresa, Steven E. Salterio, and Alan Webb. "The Balanced Scorecard: The Effects of Assurance and Process Accountability on Managerial Judgment." Accounting Review 79, no. 4 (October 1, 2004): 1075–94. http://dx.doi.org/10.2308/accr.2004.79.4.1075.

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The balanced scorecard is one of the major developments in management accounting in the past decade (Ittner and Larcker 2001). Lipe and Salterio (2000) find that managers ignore one of the key scorecard features, the inclusion of measures that are unique to the strategic objectives of a business unit, when making performance evaluation judgments. This study identifies and tests two approaches to reducing this “common measures bias.” We examine whether increasing effort via invoking process accountability (i.e., requiring managers to justify to their superior their performance evaluations) and/or improving the perceived quality of the balanced scorecard measures (i.e., via an independent third-party assurance report on the balanced scorecard) increases managers' usage of unique performance measures in their evaluations. Results suggest that either the requirement to justify an evaluation to a superior or the provision of an assurance report on the balanced scorecard increases the use of unique measures in managerial performance evaluation judgments. Implications for theory and practice are discussed.
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29

Díaz y de Ovando, Clementina. "Don Guillén de Lámport y su "Regio Salterio". Bajo el signo de "Abside", de Gabriel Méndez Plancarte." Anales del Instituto de Investigaciones Estéticas 5, no. 17 (July 30, 2012): 86. http://dx.doi.org/10.22201/iie.18703062e.1949.17.490.

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30

Pašić, Lejla, Nataša Poklar Ulrih, Miha Črnigoj, Miklavž Grabnar, and Blagajana Herzog Velikonja. "Haloarchaeal communities in the crystallizers of two adriatic solar salterns." Canadian Journal of Microbiology 53, no. 1 (January 1, 2007): 8–18. http://dx.doi.org/10.1139/w06-091.

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Solar salterns operate only for short dry periods of the year in the north shore of the Adriatic Sea because of its relatively humid and cold Mediterranean climate. In a previous paper, we showed that the NaCl precipitation ponds (crystallizers) of Northern Adriatic Sečovlje salterns have different haloarchaeal populations from those typically found in dry and hot climates such as Southern Spain. To check whether there is a common pattern of haloarchaeal diversity in these less extreme conditions, diversity in crystallizers of other Adriatic solar salterns in Ston, Croatia was ascertained by molecular and culture methods. In addition, the cultivation approach was used to further describe haloarchaeal diversity in both salterns. Over the period of two solar salt collection seasons, isolates related to species of the genera Haloferax, Haloarcula, and Haloterrigena were recovered from both salterns. Within the same sampling effort, relatives of the genus Halorubrum and a Natrinema-like isolate were cultivated from Slovenian Sečovlje salterns while Halobacterium related isolates were obtained from the Croatian Ston salterns. Concurrent with our previous findings, a library of Croatian saltern crystallizer PCR-amplified 16S rRNA genes was dominated by sequences related to the genus Halorubrum. The microbial community structure was similar in both salterns but diversity indices showed greater values in Slovenian salterns when compared with Croatian salterns.Key words: 16S rRNA, Haloarchaea, saltern, hypersaline, halophiles.
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31

Pierno, Franco, and Giovanni Scarola. "La «nobile e pregiata parte». Appunti sul primo salterio ginevrino in lingua italiana, i XX Salmi di David (1554)." Italique, no. XXI (November 1, 2018): 181–95. http://dx.doi.org/10.4000/italique.642.

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32

Vélez Latorre, Xosé Manuel. "A tradición bíblica e clásica na poesía de Carvalho Calero (con comentario de cinco poemas)." Boletín da Real Academia Galega, no. 381 (May 4, 2021): 303. http://dx.doi.org/10.32766/brag.381.799.

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Neste estudo tratamos a importancia dos mitos grecorromanos (e tamén dos mitos bíblicos) na poesía de Carvalho Calero. O mito sérvelle non só como simple adorno estético ou culturalista, senón como medio de reflexión, nunha poesía filosófica e existencial de transfundo cristián. Algúns poemas de Salterio de Fingoy tratan a Orfeo, Dionisos, Xoán o Bautista e Salomé. Analízase o poema “Abisag”, publicado xa en 1931; un dos primeiros exemplos da recepción da poesía de Rilke no ámbito ibérico. Analízase tamén o poema sobre Catulo “Onde eu escrevo Lésbia, lé ti Clódia”, en que se dá unha reflexión metaliteraria sobre a voz lírica e a figura (e a realidade) da amada poética; un exemplo interesantísimo de recepción da tradición clásica nun poeta moderno. Os últimos poemas analizados son os dedicados á figura de Fénix e Aquiles, que parten dun profundo coñecemento por parte de Carvalho da Ilíada de Homero, en concreto da situación do Libro 9 deste poema épico. A situación de Aquiles nese episodio ten curiosas semellanzas coa situación biográfica de Carvalho con respecto aos seus antigos amigos e compañeiros do grupo Galaxia. En todo caso, Carvalho é un mestre do xogo hipertextual na súa poesía.
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33

Salterio, Steven E. "Accounting for the unaccountable – coping with COVID." Journal of Accounting & Organizational Change 16, no. 4 (November 9, 2020): 557–78. http://dx.doi.org/10.1108/jaoc-08-2020-0104.

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Purpose The purpose of this paper is to understand what are the best projections of these events effects on organizations and economies. The onset of the COVID-19 pandemic leads to a combination of economic and public health circumstances that challenge the accounting for and accountability of organizations that are mostly outside of their experience and that of academics for the past 50 years. Design/methodology/approach Through evidence-based policymaking research, evaluation and reporting tools the author draws on the extant research literature to develop estimates of likely effects of these events on organizations and economies. Findings The process of investigating this subject led the author to write a short research synthesis paper (Salterio 2020a) that summarized the historical economic evidence about the Spanish flu of 1918–1920 and various simulations of potential pandemic macroeconomic effects. This evidence allowed the author to quantify the potential effects of the crisis less than a month into the North American economic shutdown. Originality/value Using that research synthesis the author responded to the call for papers for this special issue by reflecting on the lessons that this crisis has for managers and organizations from both an accountability and accounting perspective.
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Peytcheva, Marietta, Arnold M. Wright, and Barbara Majoor. "The Impact of Principles-Based versus Rules-Based Accounting Standards on Auditors' Motivations and Evidence Demands." Behavioral Research in Accounting 26, no. 2 (January 1, 2014): 51–72. http://dx.doi.org/10.2308/bria-50707.

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ABSTRACT: Auditing research has investigated the effects of different accounting standards on auditors' decisions to constrain aggressive reporting by clients. Missing from this literature is evidence on how the type of accounting standard influences auditors' cognitive motivations and demand for audit evidence. This study addresses this gap in the literature, which is important since the financial statements are the joint product of management's and the auditor's actions. An experiment was conducted with U.S. and Dutch auditors to examine the manner in which principles-based versus rules-based accounting standards influence auditors' process accountability, epistemic motivation, and demands for audit evidence. The study proposes and supports a theoretical model in which principles-based accounting standards increase auditors' process accountability—the expectation of having to justify to others the decision process used, regardless of the outcome of the decision (Markman and Tetlock 2000; Libby, Salterio, and Webb 2004). Greater process accountability in turn increases auditors' epistemic motivation—the desire to develop and maintain a rich and accurate understanding of the problem at hand (Kruglanski 1989). The heightened epistemic motivation induced by principles-based accounting standards then ultimately increases auditors' demands for audit evidence. Thus, the results suggest the important influence of accounting standards on auditors' motivations and consequent program planning decisions.
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Moller, Abraham G., and Chun Liang. "Determining virus-host interactions and glycerol metabolism profiles in geographically diverse solar salterns with metagenomics." PeerJ 5 (January 10, 2017): e2844. http://dx.doi.org/10.7717/peerj.2844.

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Solar salterns are excellent model ecosystems for studying virus-microbial interactions because of their low microbial diversity, environmental stability, and high viral density. By using the power of CRISPR spacers to link viruses to their prokaryotic hosts, we explored virus-host interactions in geographically diverse salterns. Using taxonomic profiling, we identified hosts such as archaeal Haloquadratum, Halorubrum, and Haloarcula and bacterial Salinibacter, and we found that community composition related to not only salinity but also local environmental dynamics. Characterizing glycerol metabolism genes in these metagenomes suggested Halorubrum and Haloquadratum possess most dihydroxyacetone kinase genes while Salinibacter possesses most glycerol-3-phosphate dehydrogenase genes. Using two different methods, we detected fewer CRISPR spacers in Haloquadratum-dominated compared with Halobacteriaceae-dominated saltern metagenomes. After CRISPR detection, spacers were aligned against haloviral genomes to map virus to host. While most alignments for each saltern metagenome linked viruses to Haloquadratum walsbyi, there were also alignments indicating interactions with the low abundance taxa Haloarcula and Haloferax. Further examination of the dinucleotide and trinucleotide usage differences between paired viruses and their hosts confirmed viruses and hosts had similar nucleotide usage signatures. Detection of cas genes in the salterns supported the possibility of CRISPR activity. Taken together, our studies suggest similar virus-host interactions exist in different solar salterns and that the glycerol metabolism gene dihydroxyacetone kinase is associated with Haloquadratum and Halorubrum.
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Azpiazu-Muniozguren, Maia, Alba Perez, Aitor Rementeria, Irati Martinez-Malaxetxebarria, Rodrigo Alonso, Lorena Laorden, Javier Gamboa, Joseba Bikandi, Javier Garaizar, and Ilargi Martinez-Ballesteros. "Fungal Diversity and Composition of the Continental Solar Saltern in Añana Salt Valley (Spain)." Journal of Fungi 7, no. 12 (December 14, 2021): 1074. http://dx.doi.org/10.3390/jof7121074.

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The Añana Salt Valley in Spain is an active continental solar saltern formed 220 million years ago. To date, no fungal genomic studies of continental salterns have been published, although DNA metabarcoding has recently expanded researchers’ ability to study microbial community structures. Accordingly, the aim of this present study was to evaluate fungal diversity using the internal transcribed spacer (ITS) metabarcoding at different locations along the saltern (springs, ponds, and groundwater) to describe the fungal community of this saline environment. A total of 380 fungal genera were detected. The ubiquity of Saccharomyces was observed in the saltern, although other halotolerant and halophilic fungi like Wallemia, Cladosporium, and Trimmatostroma were also detected. Most of the fungi observed in the saltern were saprotrophs. The fungal distribution appeared to be influenced by surrounding conditions, such as the plant and soil contact, cereal fields, and vineyards of this agricultural region.
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Rossatto, Noeli Dutra. "Secretum secretorum. Joaquín de Fiore, Pedro Alfonso y la cábala." Patristica et Mediævalia 41, no. 1 (June 30, 2020): 9–22. http://dx.doi.org/10.34096/petm.v41.n1.8717.

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Dos corrientes principales dividen el debate sobre la relación entre Joaquín de Fiore (s. XII), Pedro Alfonso de Huesca (s. XI) y la cábala judaica. Gershon Scholem firma la hipótesis de que el abad de Fiore y los cabalistas españoles del siglo XII, a la vez y sin conocerse, han producido trabajos similares. Esta hipótesis será parcialmente rechazada por una segunda que pone en evidencia algunos aspectos de la obra joaquinita derivados del filósofo judío-aragonés, converso al cristianismo, Pedro Alfonso de Huesca (Moseh Sephardi). Esta segunda hipótesis permite afirmar que la explicación de la Trinidad asumida por Pedro Alfonso de acuerdo con el Tetragrama YHWH tomado del Secretum secretorum de los judíos fue incorporada por Joaquín de Fiore, y que utilizará especialmente en la composición de la Figura XIII – el Salterio de diez cuerdas, y de la Figura XI – los Tres círculos trinitarios del Liber Figurarum. Desde esta perspectiva, añadimos una tercera hipótesis: que la relación entre Joaquín de Fiore y la cábala, además de tener como punto de apoyo la explicación trinitaria de Pedro Alfonso, se refleja directamente en la confección de sus principales figurae. Y de forma complementaria, entendemos que la fuente que nutre Pedro Alfonso, e indirectamente la de Joaquín de Fiore –el llamado Secretum secretorum de los judíos– es una compilación de tres textos cabalistas principales: el Sefer Yetsirah (Libro de la Creación o del Conocimiento), el Sefer al-Raziel (Libro de Raziel) y el Libro de Salomón.
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Rossatto, Noeli Dutra. "Secretum secretorum. Joaquín de Fiore, Pedro Alfonso y la cábala." Patristica et Mediævalia 41, no. 1 (June 30, 2020): 9–22. http://dx.doi.org/10.34096/petm.v41i1.8717.

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Dos corrientes principales dividen el debate sobre la relación entre Joaquín de Fiore (s. XII), Pedro Alfonso de Huesca (s. XI) y la cábala judaica. Gershon Scholem firma la hipótesis de que el abad de Fiore y los cabalistas españoles del siglo XII, a la vez y sin conocerse, han producido trabajos similares. Esta hipótesis será parcialmente rechazada por una segunda que pone en evidencia algunos aspectos de la obra joaquinita derivados del filósofo judío-aragonés, converso al cristianismo, Pedro Alfonso de Huesca (Moseh Sephardi). Esta segunda hipótesis permite afirmar que la explicación de la Trinidad asumida por Pedro Alfonso de acuerdo con el Tetragrama YHWH tomado del Secretum secretorum de los judíos fue incorporada por Joaquín de Fiore, y que utilizará especialmente en la composición de la Figura XIII – el Salterio de diez cuerdas, y de la Figura XI – los Tres círculos trinitarios del Liber Figurarum. Desde esta perspectiva, añadimos una tercera hipótesis: que la relación entre Joaquín de Fiore y la cábala, además de tener como punto de apoyo la explicación trinitaria de Pedro Alfonso, se refleja directamente en la confección de sus principales figurae. Y de forma complementaria, entendemos que la fuente que nutre Pedro Alfonso, e indirectamente la de Joaquín de Fiore –el llamado Secretum secretorum de los judíos– es una compilación de tres textos cabalistas principales: el Sefer Yetsirah (Libro de la Creación o del Conocimiento), el Sefer al-Raziel (Libro de Raziel) y el Libro de Salomón.
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39

Heo, Lee, Kim, Kwon, Park, Kang, Kim, Kim, and Kim. "Fungal Diversity in Intertidal Mudflats and Abandoned Solar Salterns as a Source for Biological Resources." Marine Drugs 17, no. 11 (October 23, 2019): 601. http://dx.doi.org/10.3390/md17110601.

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Intertidal zones are unique environments that are known to be ecological hot spots. In this study, sediments were collected from mudflats and decommissioned salterns on three islands in the Yellow Sea of South Korea. The diversity analysis targeted both isolates and unculturable fungi via Illumina sequencing, and the natural recovery of the abandoned salterns was assessed. The phylogeny and bioactivities of the fungal isolates were investigated. The community analysis showed that the abandoned saltern in Yongyudo has not recovered to a mudflat, while the other salterns have almost recovered. The results suggested that a period of more than 35 years may be required to return abandoned salterns to mudflats via natural restoration. Gigasporales sp. and Umbelopsis sp. were selected as the indicators of mudflats. Among the 53 isolates, 18 appeared to be candidate novel species, and 28 exhibited bioactivity. Phoma sp., Cladosporium sphaerospermum, Penicillium sp. and Pseudeurotium bakeri, and Aspergillus urmiensis showed antioxidant, tyrosinase inhibition, antifungal, and quorum-sensing inhibition activities, respectively, which has not been reported previously. This study provides reliable fungal diversity information for mudflats and abandoned salterns and shows that they are highly valuable for bioprospecting not only for novel microorganisms but also for novel bioactive compounds.
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Wang, Xin Xin, Chen Li, Li Bin Zhao, Liang Wu, Wei An, and Yu Chen. "Diversity of Culturable Hydrocarbons-Degrading Bacteria in Petroleum-Contaminated Saltern." Advanced Materials Research 1010-1012 (August 2014): 29–32. http://dx.doi.org/10.4028/www.scientific.net/amr.1010-1012.29.

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Microbial degradation of hydrocarbon in contaminated salterns has attracted increasing attention. However, the diversity of hydrocarbons-degrading bacteria in such environments was still poorly understood. A total of 14 bacteria were isolated from a petroleum-contaminated saltern, which could grow in 3% NaCl. Especially, 2 isolates can survive in 20% NaCl. In addition, all isolates degraded petroleum. However, only 12, 8 and 3 isolates degraded phenanthrene, pyrene and n-Hexadecane, respectively. Phylogenetic analysis showed the isolates belonged to the generaAchromobacter,Rhodococcus,Mycobacteriumi,Dietzia,Sphingobium,Pseudomonas,Ochrobactrum,Bacillu,Rhizobium,Halomonas,Idiomarina,ChromohalobacterandMarinobacter. Hydrocarbon-degrading activity ofAchromobacter pulmonis,Bacillus persicus,Rhizobium helanshanense,Halomonas xianhensisandIdiomarina loihiensisin petroleum-contaminated saltern was reported for the first time.
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41

Elshafey, Naglaa, Aya Elkashef, Hend Hamedo, and Mohamed Mansour. "Molecular identification of Halophilic Microorganisms producing Exo-Halozymes by a culture-dependent approach from the North Sinai Solar saltern." EGYPTIAN JOURNAL OF EXPERIMENTAL BIOLOGY (Botany) 18, no. 2 (2022): 187. http://dx.doi.org/10.5455/egyjebb.20220726105555.

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Solar salterns are an ideal model for extreme environments since they contain a halophilic microorganisms that must adapt to these conditions. In North Sinai, these environments have not gotten much attention. However, the focus of our investigation was on the salterns' waters and saline soil. The study of this microflora showed that it had a lot of different shapes, functions, and ways of using energy. The molecular analysis provided us with a phylogenetic relationship that included Aspergillus isolates as well as archaeal isolates from the genera Haloarcula, Haloferex, and Halobacterium, and also bacteria related to Halomonas and Brevibacillus. The majority of isolates expressed hydrolytic enzymes at high salt concentrations. Finally, the North Sinai Solar Saltern is rich in halophilic populations that produce industrial hydrolytic enzymes.
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42

Gorrasi, Susanna, Marcella Pasqualetti, Andrea Franzetti, Alejandro Gonzalez-Martinez, Jesus Gonzalez-Lopez, Barbara Muñoz-Palazon, and Massimiliano Fenice. "Persistence of Enterobacteriaceae Drawn into a Marine Saltern (Saline di Tarquinia, Italy) from the Adjacent Coastal Zone." Water 13, no. 11 (May 21, 2021): 1443. http://dx.doi.org/10.3390/w13111443.

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Enterobacteriaceae is present in various niches worldwide (i.e., the gastrointestinal tracts of animals, clinical specimens, and diverse environments) and hosts some well-known pathogens (i.e., salmonellas, shigellas and pathogenic coliforms). No investigation has focused on its occurrence in marine salterns, and it is not clear if these hypersaline environments could be a reservoir for these bacteria including some potentially harmful members. In this study, a two-year metabarcoding survey was carried out on samples collected from different ponds of the “Saline di Tarquinia” salterns and the nearby coastal waters. Enterobacteriaceae was recorded almost constantly in the seawaters feeding the saltern. Its abundance was generally higher in the sea than in the ponds, probably due to the higher anthropic impact. The same trend was evidenced for the key genus (Escherichia/Shigella) and OTU (OTU 5) of the Enterobacteriaceae community. Various parameters affected taxon/OTU abundance: Enterobacteriaceae, Escherichia/Shigella and OTU5 decreased with increasing salinity and rains; moreover, Escherichia/Shigella and OTU 5 were higher in autumn than in spring. Although Enterobacteriaceae did not seem to find the most favourable conditions for a high-abundance persistence in the saltern environment, it did not disappear. These observations suggested this environment as a potential reservoir for bacteria with possible important health implications.
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43

Mitchell, Murray. "Collections & Collectors: 51. The fossil collection of C.B. Salter from Cliff Quarry, Compton Martin, Mendip Hills." Geological Curator 4, no. 8 (June 1987): 487–91. http://dx.doi.org/10.55468/gc814.

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Cliff Salter made a notable contribution to geology by amassing a very large collection of fossils from the Carboniferous Limestone at Cliff Quarry (NCR ST541568), Compton Martin, in the Mendip Hills, Somerset. The fossils from this quarry have been known for a long time (e.g. Sibly 1906, p.351), but Cliff Salter's meticulous work resulted in one of the largest collections of Carboniferous Limestone fossils ever made from a single locality.
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44

Song, Tianran, Qiyun Liang, Zhaozhong Du, Xiaoqun Wang, Guanjun Chen, Zongjun Du, and Dashuai Mu. "Salinity Gradient Controls Microbial Community Structure and Assembly in Coastal Solar Salterns." Genes 13, no. 2 (February 21, 2022): 385. http://dx.doi.org/10.3390/genes13020385.

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Salinity acts as a critical environmental filter on microbial communities in natural systems, negatively affecting microbial diversity. However, how salinity affects microbial community assembly remains unclear. This study used Wendeng multi-pond saltern as a model to evaluate the prokaryotic community composition and diversity and quantify the relative importance of ecological processes across salinity gradients. The results showed that low-saline salterns (45–80 g/L) exhibited higher bacterial diversity than high-saline salterns (175–265 g/L). The relative abundance of taxa assigned to Halomicrobiaceae, Rhodobacteraceae, Saprospiraceae, and Thiotrichaceae exhibited a hump-shaped dependence on increasing salinity. Salinity and pH were the primary environmental factors that directly or indirectly determined the composition and diversity of prokaryotic communities. Microbial co-occurrence network dynamics were more complex in the sediment than in the water of salterns. An infer Community Assembly Mechanisms by Phylogenetic-bin-based null model analysis (iCAMP) showed that microbial community assembly in sediment and water differed. Our findings provide more information about microbial community structure and the importance of various ecological processes in controlling microbial community diversity and succession along salinity gradients in water and sediment.
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45

Bazyliński, Stanisław. "DONATELLA SCAIOLA, „Una cosa ha detto Dio, due ne ho udite”. Fenomeni di composizione appaiata nel Salterio Masoretico, Roma 2002, 554 s. (Urbaniana University Press. Studia, 47)." Ruch Biblijny i Liturgiczny 56, no. 1 (March 31, 2003): 71. http://dx.doi.org/10.21906/rbl.427.

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46

Eguiarte, Enrique. "Obras completas, IV, Cuestiones relativas al Antiguo Testamento (Cuestiones hebreas sobre el Génesis; Libro de la interpretación de los nombres hebreos; Fragmentos selectos del Salterio; Comentario al Eclesiastés by San Jerónimo." Mayéutica 30, no. 70 (2004): 454–56. http://dx.doi.org/10.5840/mayeutica2004307011.

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47

Bazyliński, Stanisław. "RITA TORTI MAZZI, Quando interrogare è pregare. La domanda nel Salterio alla luce della letteratura accadica, San Paolo, Cinisello Balsamo 2003, 446 s. (Studi sulla Bibbia e il suo ambiente, 7)." Ruch Biblijny i Liturgiczny 56, no. 3 (September 30, 2003): 235. http://dx.doi.org/10.21906/rbl.452.

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48

Bueno de Mesquita, Clifton P., Jinglie Zhou, Susanna M. Theroux, and Susannah G. Tringe. "Methanogenesis and Salt Tolerance Genes of a Novel Halophilic Methanosarcinaceae Metagenome-Assembled Genome from a Former Solar Saltern." Genes 12, no. 10 (October 13, 2021): 1609. http://dx.doi.org/10.3390/genes12101609.

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Anaerobic archaeal methanogens are key players in the global carbon cycle due to their role in the final stages of organic matter decomposition in anaerobic environments such as wetland sediments. Here we present the first draft metagenome-assembled genome (MAG) sequence of an unclassified Methanosarcinaceae methanogen phylogenetically placed adjacent to the Methanolobus and Methanomethylovorans genera that appears to be a distinct genus and species. The genome is derived from sediments of a hypersaline (97–148 ppt chloride) unrestored industrial saltern that has been observed to be a significant methane source. The source sediment is more saline than previous sources of Methanolobus and Methanomethylovorans. We propose a new genus name, Methanosalis, to house this genome, which we designate with the strain name SBSPR1A. The MAG was binned with CONCOCT and then improved via scaffold extension and reassembly. The genome contains pathways for methylotrophic methanogenesis from trimethylamine and dimethylamine, as well as genes for the synthesis and transport of compatible solutes. Some genes involved in acetoclastic and hydrogenotrophic methanogenesis are present, but those pathways appear incomplete in the genome. The MAG was more abundant in two former industrial salterns than in a nearby reference wetland and a restored wetland, both of which have much lower salinity levels, as well as significantly lower methane emissions than the salterns.
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Gorrasi, Susanna, Andrea Franzetti, Roberto Ambrosini, Francesca Pittino, Marcella Pasqualetti, and Massimiliano Fenice. "Spatio-Temporal Variation of the Bacterial Communities along a Salinity Gradient within a Thalassohaline Environment (Saline di Tarquinia Salterns, Italy)." Molecules 26, no. 5 (March 2, 2021): 1338. http://dx.doi.org/10.3390/molecules26051338.

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The “Saline di Tarquinia” salterns have been scarcely investigated regarding their microbiological aspects. This work studied the structure and composition of their bacterial communities along the salinity gradient (from the nearby sea through different ponds). The communities showed increasing simplification of pond bacterial diversity along the gradient (particularly if compared to those of the sea). Among the 38 assigned phyla, the most represented were Proteobacteria, Actinobacteria and Bacteroidetes. Differently to other marine salterns, where at the highest salinities Bacteroidetes dominated, preponderance of Proteobacteria was observed. At the genus level the most abundant taxa were Pontimonas, Marivita, Spiribacter, Bordetella, GpVII and Lentibacter. The α-diversity analysis showed that the communities were highly uneven, and the Canonical Correspondence Analysis indicated that they were structured by various factors (sampling site, sampling year, salinity, and sampling month). Moreover, the taxa abundance variation in relation to these significant parameters were investigated by Generalized Linear Models. This work represents the first investigation of a marine saltern, carried out by a metabarcoding approach, which permitted a broad vision of the bacterial diversity, covering both a wide temporal span (two years with monthly sampling) and the entire salinity gradient (from the nearby sea up to the crystallisation ponds).
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50

Santhaseelan, Henciya, Vengateshwaran Thasu Dinakaran, Hans-Uwe Dahms, Johnthini Munir Ahamed, Santhosh Gokul Murugaiah, Muthukumar Krishnan, Jiang-Shiou Hwang, and Arthur James Rathinam. "Recent Antimicrobial Responses of Halophilic Microbes in Clinical Pathogens." Microorganisms 10, no. 2 (February 11, 2022): 417. http://dx.doi.org/10.3390/microorganisms10020417.

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Microbial pathogens that cause severe infections and are resistant to drugs are simultaneously becoming more active. This urgently calls for novel effective antibiotics. Organisms from extreme environments are known to synthesize novel bioprospecting molecules for biomedical applications due to their peculiar characteristics of growth and physiological conditions. Antimicrobial developments from hypersaline environments, such as lagoons, estuaries, and salterns, accommodate several halophilic microbes. Salinity is a distinctive environmental factor that continuously promotes the metabolic adaptation and flexibility of halophilic microbes for their survival at minimum nutritional requirements. A genetic adaptation to extreme solar radiation, ionic strength, and desiccation makes them promising candidates for drug discovery. More microbiota identified via sequencing and ‘omics’ approaches signify the hypersaline environments where compounds are produced. Microbial genera such as Bacillus, Actinobacteria, Halorubrum and Aspergillus are producing a substantial number of antimicrobial compounds. Several strategies were applied for producing novel antimicrobials from halophiles including a consortia approach. Promising results indicate that halophilic microbes can be utilised as prolific sources of bioactive metabolites with pharmaceutical potentialto expand natural product research towards diverse phylogenetic microbial groups which inhabit salterns. The present study reviews interesting antimicrobial compounds retrieved from microbial sources of various saltern environments, with a discussion of their potency in providing novel drugs against clinically drug-resistant microbes.
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