I.- determinación del ISR y del IETU de los ejercicios 2008 y 2009, sin considerar la opción del decreto del 05 de Noviembre del 2007
1.2.3 CÓMO APLICAR LOS ESTÍMULOS PARA EL IETU PUBLICADOS MEDIANTE DECRETO
1.2.3.5 Cuentas y documentos por pagar
Figure 13: portion of the distance matrix used for the selection of mates for the F1xF1 breeding plan.
Distances are estimated using the cumulative profile of each family at 24 loci.
Red cells correspond to d<0,35 and cannot be selected, while green cells are the recommended crosses.
4.5.3 Sustainability of the breeding plan
Initially, to assess the sustainability of this theoretical breeding plan, an R-‐script
;͞ŽƐƚƐƌĞĞĚŝŶŐ^ƚƵƌŐĞŽŶƐ͟) was compiled to estimate how many mates per year could be performed in a given hatchery, based on the features of a given plant, providing also an estimation of the years required to accomplish the whole plan. The software estimates the costs for the different grow phases in order to calculate the required financial support per year; moreover, it also provides an outline of the releases that can be made per year under different economical and logistical constraints.
The variables used in the simulation are referred to a hatchery located in Cassolnovo, where the ͞breeding units͟ will be reared in the near future. Detailed information about the outputs of the script are described in the manuscript (Annex D).
A second R-‐ƐĐƌŝƉƚ;͞BreedingPlanSturgeons͟ͿǁĂƐƵƐĞd to assess the recommended number of individuals to breed per family and to estimate the expected fraction of alleles of the parental generation that are successful inherited in the F2 virtual progeny under different strategies of family selection (reported in detailed in the Annex D).
4.
C
ONCLUSIONSSeveral restocking activities have been conducted in the last 20 years with the aim of avoiding the extinction of the Adriatic sturgeon. Nevertheless, in the same period no clear evidences of natural reproductions were recorded. The establishment of self-‐sustaining natural populations is still a distant goal and the future of this species presently depends on the careful management of the last captive stocks. Accordingly, the mail goal of the present study was to propose a breeding program that, if followed, will allow a long-‐term preservation of most residual genetic diversity of the Adriatic sturgeon.
To this purpose several preliminary investigations were performed in order to i) complete the genetic characterization of the main stocks reared in Italy, ii) assess the inheritance pattern of this species and optimize a parental allocation procedure, iii) reconstruct the pedigree information for all stocks, iv) optimize the first species and hybrids identification procedure based on a single nuclear marker and consequently v) check the stocks for the presence of alien species or interspecific hybrids.
All the above preliminary actions allowed to gain relevant information for the development of a complete breeding plan articulated in two phases: the first involving the last 13 animals of wild origin and the second focusing on the about 30 families of F1, trying to maximise the fraction of genetic diversity transmitted to the future captive generations of breeders as well as to the animals that will be released in the wild. Moreover, an assessment of sustainability of the plan considering economically and managerially constraints is estimated to ensure its feasibility.
In general, this plan represents the first active effort towards a responsible management of captive stocks of this species. The strategy here proposed includes also releases in the wild of such animals that cannot be retained in captivity due to spatial limitations. Despite the released animals are large enough to reduce the chances of predation, the expected success in terms of survival and fitness is not optimal mainly because the environment is not yet suitable for these animals.
The limited success of re-‐introductions is the main problem of several breeding plans and it is well documented in literature (>LJŶĐŚĂŶĚK͛,ĞůLJ͕ϮϬϬϭ͖Woodworth et al., 2002; Williams and Hoffman, 2009; Lyon et al., 2012). As example, Beck et al., (1994) have reviewed that only 11% of re-‐introduction plans had success, while for Fisher and Lindenmayer (2000) this value increased up to 13%. This might be due to different reasons in part related to the quality of the animals released and in part to habitat degradation.
Moreover, the animals released might not be fit for survival in the wild. In the past decades, Adriatic sturgeon recovery programmes have adopted standard aquaculture technologies for the production of fingerlings to be released, ignoring the need for producing animals acclimated or trained to survive in the wild. Avoiding crosses between related families and equalizing the F1s family contribution in the F2 generation, our strategy could be considered as a starting point that tries to maximize the level of diversity of stocks produced to be released. However, the establishment of a rearing protocol for the production and training of animals, according to the criteria of the fitness for survival is strongly recommended.
Concerning the habitat degradation, one of the main causes for the imperilled status of the Adriatic sturgeon is the fragmentation of the main rivers with dams, that prevents the access to spawning sites. For this reason, constructing adequate fish passages specifically projected for these big anadromous fishes represents a priority.
In general, all strategies, methods and recommendations proposed in this work are in line with the international FAO guidelines for sturgeon management and release. The present work represents the first breeding plan for the Adriatic sturgeon based on a detailed genetic characterization and can be considered as a reference guideline for all conservation actions based on controlled reproductions of this species.
Moreover, this is the first attempt to propose a coordinated strategy for the safeguard of the captive critically endangered Adriatic sturgeon, aimed to preserve its genetic diversity. Given the critical status of this species, the actions here proposed should be realized in the near future and should be complemented by activities at different levels such as the restoration of natural environments or the implementation of releasing protocols aimed to maximize the fitness of the animals.
Finally, this breeding plan and the related approaches, may represent a useful reference also for other imperilled tetraploid sturgeon species.