Relative Economic Importance Research Articles

Does client importance affect key audit matters reporting? New Zealand evidence

PurposeThis study aims to examine the relation between a client’s relative economic importance to its auditor and the number of key audit matters (KAMs) reported in the expanded audit report.Design/methodology/approachThe authors measure a client’s economic importance at the audit firm level as well as the audit partner level using the ratio of a client’s total fees to an auditor’s total fees earned from its listed clients and the ratio of a client’s audit fees to an auditor’s total audit fees from its listed clients. The authors estimate a multivariate regression model using a sample of New Zealand-listed company-years from 2017 to 2019.FindingsResults reveal a positive relation between client importance to auditor and the number of KAMs disclosed. Furthermore, the positive association between client importance and the number of KAMs reported is more pronounced for clients audited by the Big 4 auditors and less experienced audit partners. These findings suggest that auditors’ incentive to protect against potential losses from important client engagements outweighs any impairment to auditor independence and leads to a higher number of KAMs reported for the economically more important clients. Overall, the results suggest that auditors report KAMs strategically to mitigate engagement risks.Originality/valueThis study provides the first evidence on how client economic importance relates to the disclosure in the expanded audit report and contributes to the dialogue on auditors’ reporting of KAMs in the Asia-Pacific region.

Modeling the economic performance of small ruminant pastoralist flocks and financial impact of changes in reproductive performance and mortalities in Kajiado county, Kenya

This study investigated the economic performance of pastoralist small ruminant flocks in Kajiado county, Kenya, and the financial impact of mortalities and changes in performance indicators. A survey of 129 pastoralist small ruminant flocks captured production and economic data for a 12-month period via interview. Simulation models were then developed for flocks with different performance levels and trading activities. Their gross margins, and the financial impact from mortalities, were estimated. Sensitivity analyses were conducted for select performance indicators to assess their relative economic importance. On average, pastoralists who were not purchasing supplementary feed (79% of flocks) had gross margins of KSh 3,016 – KSh 3,123 per reproductive female. Goat production generated 2.43–2.51 times greater returns than sheep production. High efficiency mixed flocks achieved 2.04–2.06 times greater returns than medium efficiency flocks, and 12.19–14.25 times greater returns than low efficiency flocks. Pastoralist-only flocks had 3.82–4.01 times greater returns than pastoralist-traders. Financial losses due to mortality were on average 17.81% of the starting flock value. Fecundity and abortion rates in sheep, and parturition rate in goats, had the greatest economic impact. The developed models could support decision-making toward improving the economic performance of pastoralist flocks and the evaluation of interventions and external shocks.

Potassium fertiliser on productivity in the lima bean

In Brazil, the lima bean bean is cultivated throughout almost the entire country, and has relative economic importance in the Northeast, which is the main producer. Increasing the availability of K via fertilisation, would increase the productivity of the lima bean. Therefore, the aim of this study was to evaluate different doses of potassium on productivity in the lima bean. The study was carried out in the field between January and July 2019, in the town of Raposa, Baturité, Ceará. The experimental design was of randomised blocks, with five treatments and four replications. The treatments consisted of the following doses of potassium: 60, 90, 120, 150 and 180 kg ha-1 K2O, using potassium chloride as a source, corresponding to 50%, 75%, 100%, 125% and 150% of the recommended dose. As the pods dried and the grain was collected, the following variables were evaluated: number of pods per plant, pod length, pod diameter, pod weight and productivity. The potassium doses of 130, 109 and 180 kg ha-1 K2O afforded the greatest number of pods (124), pod weight (108.64g) and pod diameter (18 mm), respectively. The dose of 106.20 kg ha-1 K2O, lower than the recommended dose for the lima bean, determined the maximum grain yield, 1,567 kg ha-1.

Structure and seismogenic activity of the broken foreland to the south of the Chilean-Pampean flat subduction zone: The San Rafael Block

Andean broken foreland zones, located to the east of the highest Andes, are associated with populated areas and sedimentary basins with relative economic importance. Understanding their seismogenic potential is crucial for urban development and infrastructure planning. In particular, the San Rafael Block is part of the broken foreland developed to the south of the Chilean-Pampean flat subduction zone. A local seismic network allows analyzing the seismogenic potential of the San Rafael Block. Earthquake distribution suggests a northeast-dipping ramp rooting at the lower crust, cropping out at the western topographic front of the basement uplift. Gravity data confirm the asymmetry of the San Rafael block with a western topographic front associated with the main structure that exhumes the basement. Seismological and gravity data allow proposing a west-verging structure, contrary to previous interpretations based on surficial structural data. The results presented here identify the highest shallow seismogenic potential on the western side of the block, near the El Nihuil dam, and only deep events at the eastern neotectonic front which allegedly hosted historical earthquake occurrences such as the Villa Atuel-Las Malvinas earthquake in 1929.

Phylogenetic Systematics and Distribution of Pomacea sordida (Swainson, 1823) and Pomacea intermedia (Férussac in Quoy & Gaimard, 1825) (Caenogastropoda: Ampullariidae)

In contrast to their relative ecological and economic importance, many species of Ampullariidae remain poorly studied, and lack robust data needed to clearly circumscribe the species or understand their biogeographic distributions. A few, e.g., Pomacea maculata Perry, 1810 and P. canaliculata (Lamarck, 1822), have been well studied, in part because of their notorious reputations as invasive pests. Unfortunately, beyond broad phylogenetic studies, we know little about the relationships and distributions of the dozen or so other species with which these two well-known ampullariids have and continue to be confused. The ability to delimit such species not only has implications for invasion biology, but also for conservation of native species. The ampullariid Pomacea sordida (Swainson, 1823) is endemic to the state of Rio de Janeiro, Brazil. Recent molecular analyses revealed that several populations previously referred to as P. sordida, belong to another genetically distinct species, Pomacea intermedia (Férussac in Quoy & Gaimard, 1825), currently regarded as a junior synonym of P. sordida. To evaluate the validity of this previous study, we examined all of the material identified as P. sordida from the collection of the Institute Oswaldo Cruz and carried out additional surveys across the known distribution of these species. Phylogenetic analyses of COI sequences from 96 snails sequenced for this study, along with additional sequences from GenBank, recovered P. sordida and P. intermedia as sister taxa in a clade sister to P. flagellata (Say, 1829) and P. patula (Reeve, 1856). Surveys of aquatic habitats in the state of Rio de Janeiro recovered both species in allopatric populations with P. sordida primarily restricted to seven sites in the southwestern part of the state, whereas P. intermedia occurred in six sites in the central part of the state, northeast of P. sordida populations. Although cursory examination of male reproductive anatomy of these two species does not provide taxonomically informative characters that allow delineation of these two species, other traits e.g., juvenile shell characters, egg morphology, and kidney shape and arrangement, appear to be informative and provided necessary data to rescue P. intermedia from synonymy with P. sordida.

Does global value chain participation and positioning in the agriculture and food sectors affect economic performance? A global assessment

The availability of aggregate data on trade in value added provides an unprecedented opportunity to carry out a global empirical assessment of the geography of global value chains (GVCs) in the agriculture and food sectors and their relative economic importance for the “Global South”. To study GVCs worldwide, we use the broad sample of 189 countries for the period 1995–2015 in the multi-region input-output EORA database in which all continents and income-levels are more properly represented. Specifically, we compute GVC participation and positioning indicators for agriculture and food sectors to test their effects on changes in agriculture value added per worker. To this end, we apply a macro version of the reduced form of the standard constant returns to scale Cobb-Douglas production function with labour, land, capital, augmented with GVC indicators. Results show that changes in GVC participation are, on average and ceteris paribus, positively associated with changes in agriculture value added per worker, net to time-invariant confounders. In contrast, upstream positioning is found to be negatively associated with agriculture value added, on average and ceteris paribus. The presence of heterogeneity by geographical location confirms that a general universal relationship does not exist. These outcomes provide valuable empirical-based insights for policymaking.

TRADE-OFFS: UNDERSTANDING FUTURE TRADE OPTIONS FOR SCOTLAND

AbstractTrade issues lie at the heart of the two biggest constitutional challenges the UK has faced in decades: Brexit and Scottish independence. Brexit has demonstrated the economic importance of borders and led to renewed calls for Scottish independence. While there are a range of possible trading arrangements an independent Scotland could pursue, all of them involve economically significant change. In this paper, we describe Scottish trade patterns and review the range of options that a newly independent Scotland might have for its trading arrangements. We then model the relative economic importance of these different potential trading arrangements.

On-farm conservation in Phaseolus lunatus L: an alternative for agricultural biodiversity

ABSTRACT On-farm conservation characterized by cultivation by smallholder farmers in agricultural and quilombola (formed by descendants of Afro-Brazilian slaves) communities is a tool for the maintenance of seeds and genetic diversity. Smallholder farmers who grow local varieties in diversity centers and communities contribute to supporting the capacity of agricultural and food systems to adapt to adverse conditions. Widely cultivated in the Northeast region of Brazil, lima bean (Phaseolus lunatus L), despite having relative economic and social importance, is little exploited in terms of conservation aspects. Based on a process of participatory interview, this article documents the knowledge of smallholder farmers associated with local varieties of this species, as well as the practices and strategies used for on-farm conservation in three producing areas of northeastern Brazil. The results revealed that farmers have a low level of education; the main factor for the loss of traditional knowledge is the disinterest of younger people in agriculture. The study highlights the importance of integrating scientific knowledge with traditional knowledge to develop sustainable agroecosystems, in which on-farm conservation is an alternative to diversify agriculture, but which requires government and private support to stimulate and enhance agricultural activities and the interaction among smallholder farmers.

Derivation of economic values for German dairy breeds by means of a bio-economic model—with special emphasis on functional traits

To assess the economic importance of breeding traits, economic values (EV) were derived for 3 German dairy cattle breeds: German Holstein (HOL), Angler (ANG), and Red and White Dual-Purpose (RDN). For that purpose, the stochastic bio-economic model SimHerd (SimHerd A/S, Viborg, Denmark) was used, which simulates the expected monetary gain in dairy herds. The EV was calculated as the alteration in average net return of the herd responding to a marginal change in the trait of interest. When deriving EV using SimHerd, economic consequences resulting from changes in the age structure of a dairy herd (i.e., structural herd effects) are considered. However, this requires the simulation of relationships between traits in the bio-economic model. To avoid double counting, the EV of a trait was corrected for effects from alterations in correlated traits using multiple regression analysis. The EV were derived for 23 traits in terms of production, conformation and workability, dairy health, calf survival, and reproduction performance. Furthermore, the relative economic importance of the breeding traits was calculated. Relative emphasis on production was between 39.9 and 44.4% in the breeds studied. Total costs per case of ketosis and metritis ranged from €167 to €196 and €173 to €182, respectively. Highest marginal EV of direct health traits were found for mastitis (€257 to €271 per case) and lameness (€270 to €310 per case). Consequently, relative emphasis on direct health traits was between 15.7 and 17.9%. The EV of reproduction performance showed largest differences among the cattle breeds. Overall relative emphasis on reproduction was 10.5% in HOL, 10.8% in ANG, and 6.5% in RDN. The relative economic importance of cow mortality ranged from 15.5 to 16.0% across the breeds. Collectively, the study showed the high economic importance of functional traits in the cattle breeds studied.

Economic values for index improvement of dual-purpose Simmental cattle

The selection index methodology is the best approach to increase profit in animal production by genetic selection due to the use of economic values for breeding goals. The aim of this study was to derive economic values through a deterministic bio-economic model in order to construct an economic selection index for dual-purpose Simmental cattle. Phenotypic, genetic and economic information from the Colombian Simmental genetic evaluation were used in this investigation to design a base production system. The economic values for weight at eight months of age, age at first calving, first lactation milk yield and first calving interval were obtained by calculating the partial derivatives of farm profit with respect to each trait, the relative economic importance for each trait was 43.45, 15.29, 5.33 and 35.93%, respectively. By increasing the selection index by one dollar, the milk yield contributed the most to genetic gain with an increase of 10.36 L, while the lowest genetic gain was found for the weight at eight months of age with an increase of 0.088 kg. The milk yield had the greatest economic contribution worth 0.642 dollar for each USD of increase in the index. The economic values and the final selection index provided favorable genetic and economic progress for milk, beef and reproductive traits in Simmental cattle under tropical conditions. Likewise, estimated economic values can be used to make decisions on the selection of foreign bulls to similar Simmental production systems.

Student and Institutional Achievements during an OIE Veterinary Education Twinning Project Collaboration between Sokoine University of Agriculture and Kansas State University.

This collaborative partnership aimed to enhance the quality of veterinary education at both Sokoine University of Agriculture (SUA), College of Veterinary Medicine and Biomedical Sciences (Tanzania), and Kansas State University (KSU), College of Veterinary Medicine (United States), by facilitating exchange of knowledge, experience, and ideas. One project objective was to integrate the World Organisation for Animal Health (OIE) Guidelines on Veterinary Education Core Curriculum into the SUA education program so veterinary graduates would be equipped with the minimum competencies needed to support their National Veterinary Services (OIE Day 1 Competencies). Curriculum mapping revealed that partners addressed different OIE Day 1 Competencies to varying degrees and they had complementary strengths and weaknesses. The partners' practical and educational experiences were also complementary, providing each opportunities to learn from the other and a solid basis for long-term mutually beneficial collaboration. Through structured exchanges, the collaboration allowed SUA and KSU students and faculty to broaden their perspectives by exposing them to veterinary medicine, culture, ecosystems, teaching environments, and farming systems in each other's country. Visiting faculties and students from both universities were exposed to different livestock systems, varying dynamics at the human-livestock-wildlife interface, different teaching systems, and a veterinary profession with a different culture and focus than that in their own country. Students and faculty learned about the relative social and economic importance of different types of animal production in each country and their influence on veterinary education priorities. Partnership outcomes include a continuing professional development course at SUA for private and public sector veterinarians and a clinical club to expose students at both colleges to a broader range of clinical cases and knowledge.

Economic Intuition to Social Capital: Household Evidence from Jimma Zone, South-West Ethiopia

The notion of social capital is noble in social science literatures and recently getting noteworthy attention in economics. Its economic relevance has also been well documentedin empirical studies. In this paper, we established relationshipsbetween the stock of household social capital and annual net income following approach for binary logit. Besides, we examined the relative economic importance of general viz special stocks of social capital. Statistical requirements with logistic regression were all tested robust. Consequently, the effectof social capital stock on household economy has found substantial. Of the two distinct forms, the special facet of social capital was found better and significant contributor to householdeconomy. However,the general aspect was suggested insignificantasit was not meaningfully interpreted in the household economic network.Thus, a wise household need to appropriate the general to special social capital establishment, since every additional stock of the later could be meant to considerablyhelp own welfare.

The Benefits of Marginality: The Great Famine around the Aral Sea, 1930–1934

AbstractBased on research in Kazakhstani and Russian archives, this article is a regional study of the 1931–1933 Soviet famine. It compares Soviet policies in the southern and northern “halves” of the Aral Sea region. While the Kazaks in the northern part of the region suffered from the famine, the Karakalpaks in the south did not. The article explains this difference by underscoring the role of the main transportation infrastructure connecting Central Asia to Russia, the Orenburg-Tashkent railway. The railway crossed the northern, Kazak, part of the Aral Sea region and made massive livestock and grain procurements possible, while the absence of any reliable transportation route connecting Karakalpakstan to Soviet industrial centers contributed to shielding the Karakalpaks from the famine. The article also investigates the consequences of the famine for the Aral Sea fishing economy. The famine led to the inversion of the relative economic importance of the northern and southern parts of the sea: if before the famine fishing was concentrated in the former, after the famine it had shifted to the latter. Finally, the article situates the administrative detachment of Karakalpakstan from Kazakstan in 1930 within the context of Stalinist economic policies in Central Asia.

Commercial Medicinal Plant Collection Is Transforming High-altitude Livelihoods in the Himalayas

Environmental products can contribute to livelihoods through support of current consumption and provision of an economic safety net. But what is their role in lifting households out of poverty? Here we investigate the absolute and relative economic importance of commercial medicinal plants, including the high-value Chinese caterpillar fungus (Ophiocordyceps sinensis), to rural livelihoods in the high mountains of Nepal. We assess their role in providing a household-level pathway out of poverty. Data are derived from a structured household survey (n = 72) conducted in Jumla District and covering a 9-year period (2006–2015), supplemented with key informant interviews. We found that income from selling wild-collected medicinal plant products constituted an average of 58% of the total annual household income and 78% of cash income. Medicinal plant income increased in the observation period—even though medicinal plant income per collection day decreased, income at the community level doubled. We argue that medicinal plant commercialization is a rare opportunity to increase locally derived and controlled incomes with a range of positive outcomes, such as supporting livelihood strategies and mitigating the negative effects of outmigration.

Economic weights of maternal and direct traits of pigs calculated by applying gene flow methods

Multiple trait selection indexes in pig breeding programmes should take into account the population structure and time delay between parent selection and expressions of traits in all production levels next to the trait impacts on economic efficiency of production systems. Gene flow procedures could be used for the correct evaluation of maternal and direct traits of pig breeds involved in breeding or crossbreeding systems. Therefore, the aim of this study was to expand a previously developed bioeconomic model and computer program to calculate the marginal economic values by including a gene flow procedure to calculate the economic weights for maternal and direct traits in pig breeds. The new program was then applied to the three-way crossbreeding system of the Czech National Programme for Pig Breeding. Using this program, the marginal economic values of traits for dam breeds Czech Large White in the dam position and Czech Landrace in the sire position, and for the sire breed Pietrain were weighted by the number of discounted gene expressions of selected parents of each breed summarised within all links of the crossbreeding system during the 8-year investment period. Economic weights calculated in this way were compared with the approximate economic weights calculated previously without a gene flow procedure. Taking into account the time delay between parent selection and trait expression (using discounting with half-year discount rates of 2% or 5%) and including more than one generation of parent progeny had little impact on the relative economic importance of maternal and direct traits of breeds involved in the evaluated three-way crossbreeding system. These results indicated that this gene-flow method could be foregone when estimating the relative economic weights of traits in pig crossbreeding systems applying artificial insemination at all production levels.

Genomic index selection provides a pragmatic framework for setting and refining multi-objective breeding targets in Miscanthus.

Background Miscanthus has potential as a biomass crop but the development of varieties that are consistently superior to the natural hybrid M. × giganteus has been challenging, presumably because of strong G × E interactions and poor knowledge of the complex genetic architectures of traits underlying biomass productivity and climatic adaptation. While linkage and association mapping studies are starting to generate long lists of candidate regions and even individual genes, it seems unlikely that this information can be translated into effective marker-assisted selection for the needs of breeding programmes. Genomic selection has emerged as a viable alternative, and prediction accuracies are moderate across a range of phenological and morphometric traits in Miscanthus, though relatively low for biomass yield per se. Methods We have previously proposed a combination of index selection and genomic prediction as a way of overcoming the limitations imposed by the inherent complexity of biomass yield. Here we extend this approach and illustrate its potential to achieve multiple breeding targets simultaneously, in the absence of a priori knowledge about their relative economic importance, while also monitoring correlated selection responses for non-target traits. We evaluate two hypothetical scenarios of increasing biomass yield by 20 % within a single round of selection. In the first scenario, this is achieved in combination with delaying flowering by 44 d (roughly 20 %), whereas, in the second, increased yield is targeted jointly with reduced lignin (–5 %) and increased cellulose (+5 %) content, relative to current average levels in the breeding population.Key ResultsIn both scenarios, the objectives were achieved efficiently (selection intensities corresponding to keeping the best 20 and 4 % of genotypes, respectively). However, the outcomes were strikingly different in terms of correlated responses, and the relative economic values (i.e. value per unit of change in each trait compared with that for biomass yield) of secondary traits included in selection indices varied considerably.ConclusionsAlthough these calculations rely on multiple assumptions, they highlight the need to evaluate breeding objectives and explicitly consider correlated responses in silico, prior to committing extensive resources. The proposed approach is broadly applicable for this purpose and can readily incorporate high-throughput phenotyping data as part of integrated breeding platforms.

Value Added and Employment Growth in EU Primary Agriculture and Food Processing

SummaryThe relative economic importance of agri‐food production in EU Member States is in decline. This article examines the relationship between primary and processing agri‐food sectors at the Member State level in the European Union, focusing on value added and employment trends. Notable differences are observed in the performance of the agri‐food sector between the Member States, and substantially different economic developments are evident in the primary and processing sectors. The agricultural and food processing sectors remained more important in the economies of the EU Member States of Central and Eastern Europe than in those of Western Europe. The composition of primary agricultural output and the associated strength of the processing sector can partially determine the growth in incomes and employment that individual Member States can hope to derive from developments in their agri‐food sectors. This suggests that the agri‐food sectors in individual Member States have differing future income and employment‐generating capacity, and generally limited employment growth potential, with associated implications for the design of future agri‐food policy.

Estimation of economic values for traits of pig breeds in different breeding systems: II. Model application to a three-way crossing system

Abstract The objective of this study is to apply the bioeconomic model described in a companion study (see Wolfova et al., 2017) for the calculation of the economic weights of traits of pig breeds involved in the three-way crossing system of The Czech National Program for Pig Breeding. Dam breeds, Czech Large White (CLW) in the dam position and Czech Landrace (CL) in the sire position, and sire breed, Pietrain (PN), were chosen for the calculation. The most common integrated production system was modeled with artificial insemination of gilts and sows, using boars only for estrus stimulation. Piglets were weaned at 28 days of age and were reared in a nursery until the age of 84 days. All replacement gilts and boars were reared within the breeding system. The greatest part of the surplus female and male pigs was finished to a fixed slaughter weight; a small percentage was sold as piglets after nursery or as breeding gilts and boars. Economic weights of 14 production and functional traits were calculated for all three breeds, taking into account the number of gene expressions for these traits transmitted by selected animals through one generation of their progeny in all links of the breeding system. As expected, maternal traits were more important than growth and carcass traits in maternal breeds than in the sire breed. However, the relative economic importance of maternal versus growth and carcass traits differed between the dam breeds. For example, the ratio of the economic weights for the number of piglets born alive and lifetime daily gain of finished animals was 103:1 for the CLW and 92:1 for the CL breed. The ratio for the PN breed was 3.4:1. Moreover, the economic importance of functional traits in comparison to growth traits was higher in dam breeds than in the sire breed, (e.g., the ratios of economic weights for sow productive life and daily gain in finishing were 31:1, 27:1, and 1.3:1 for the CLW, CL, and PN, respectively). The results for sow and progeny structure, animal performance, feed requirement, and economic characteristics obtained for the three breeds were in good accordance with the real situations as reported by Czech pig enterprises. This points out that the developed model can be used for the economic evaluation of pig production systems and for the calculation of economic weights of pig traits.

Cesarean section rates in Ecuador: a 13-year comparative analysis between public and private health systems.

ABSTRACTObjective.To demonstrate the prevalence of cesearean sections (C-sections) in Ecuador and their distribution between private and public health centers.Methods.An observational population-based study was conducted of patients discharged from public and private hospitals in Ecuador after a C-section or vaginal delivery. Data were collected by the Ecuadorian National Institute of Statistics and Census (INEC) between 2001 and 2013.Results.The overall national C-section rate in the private health care system is double the rate in the public health care system. Over the 13 years of the study, C-sections accounted for 57.5% of births in the private sector, while the public sector proportion did not exceed 22.3%. Countrywide, less than 36% of C-sections were found to be clinically justified by parallel analysis of absolute or relative indications. Acute fetal distress (AFD) was more frequently reported in private centers compared to public ones (446 per 10 000 live births versus 274 per 10 000). Since 2001, the number of births by cesarean section increased by more than 50% (R2 = 0.7306, P < 0.05), with an annual growth rate of 4.03%. In Guayaquil, the largest city in Ecuador, up to 74% of live births occurred by C-section.Conclusion.National data show that C-sections are performed more frequently in Ecuador than the rate recommended by the World Health Organization, especially in the private health care system. Private centers also report higher rates of AFD, which implies that this diagnosis is either overused in private centers or underrecognized in public centers. Although several factors might be influencing these trends, no data are available to determine the relative importance of economics, practicality, and medical or personal concerns of mothers and physicians in deciding which method of delivery should be used.

Complete mitochondrial genome from South American catfish Pseudoplatystoma reticulatum (Eigenmann & Eigenmann) and its impact in Siluriformes phylogenetic tree.

The cachara (Pseudoplatystoma reticulatum) is a Neotropical freshwater catfish from family Pimelodidae (Siluriformes) native to Brazil. The species is of relative economic importance for local aquaculture production and basic biological information is under development to help boost efforts to domesticate and raise the species in commercial systems. The complete cachara mitochondrial genome was obtained by assembling Illumina RNA-seq data from pooled samples. The full mitogenome was found to be 16,576bp in length, showing the same basic structure, order, and genetic organization observed in other Pimelodidae, with 13 protein-coding genes, 2 rNA genes, 22 trNAs, and a control region. Observed base composition was 24.63% T, 28.47% C, 31.45% A, and 15.44% G. With the exception of NAD6 and eight tRNAs, all of the observed mitochondrial genes were found to be coded on the H strand. A total of 107 SNPs were identified in P. reticulatum mtDNA, 67 of which were located in coding regions. Of these SNPs, 10 result in amino acid changes. Analysis of the obtained sequence with 94 publicly available full Siluriformes mitogenomes resulted in a phylogenetic tree that generally agreed with available phylogenetic proposals for the order. The first report of the complete Pseudoplatystoma reticulatum mitochondrial genome sequence revealed general gene organization, structure, content, and order similar to most vertebrates. Specific sequence and content features were observed and may have functional attributes which are now available for further investigation.