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More losses than gains? : Distribution models predict species-specific shifts in climatic suitability for European beech forest herbs under climate change
Janez Kermavnar, Lado Kutnar, Aleksander Marinšek, 2023, original scientific article

Abstract: Introduction: Herbaceous plant species constitute an essential element of the flora of European beech (Fagus sylvatica) forests. There is increasing evidence that rapidly changing climate is likely to modify the spatial distribution of plant species. However, we lack understanding of the impact that climate change might have on beech forest herbs across the European continent. We investigated the possible effects of predicted increasing rates of global warming and altered precipitation regimes on 71 forest herbs closely associated with beech forests, but with varying biogeographic and climatic niche attributes. Methods: By using a total of 394,502 occurrence records and an ensemble of species distribution models (SDMs), we quantified the potential current distribution and future (2061-2080) range shifts in climatic suitability (expressed as occurrence probability, OP) according to two climate change scenarios (moderate SSP2-4.5 and severe SSP5-8.5). Results: Overall, precipitation of the warmest quarter and temperature seasonality were the most influential predictors in shaping current distribution patterns. For SSP5-8.5 scenario, all studied species experienced significant reductions (52.9% on average) in the total size of highly suitable areas (OP >0.75). However, the magnitude and directions of changes in the climatic suitability were highly species-specific; few species might even increase OP in the future, particularly in case of SSP2-4.5 scenario. The SDMs revealed the most substantial decline of climatic suitability at the trailing edges in southern Europe. We found that climatic suitability is predicted to show unidirectional northward shift and to move toward higher elevations. The gain/loss ratio was generally higher for narrow-ranged species compared to widespread taxa. Discussion: Our findings are contextualized with regards to potential confounding factors (dispersal limitation, microclimatic buffering) that may mitigate or accelerate climate change impacts. Given the low long-distance migration ability, many beech forest herbs are unlikely to track the velocity with which macroclimatic isotherms are moving toward higher latitudes, making this species group particularly vulnerable to climate change.
Keywords: species distribution modelling, global warming, range shift, climatic niche, biogeography, Europe
Published in DiRROS: 29.11.2023; Views: 13; Downloads: 6
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Poročilo o preskusu št.: LVG 2023-219 : vzorec št. 2023/00746
Maarten De Groot, 2023, expertise, arbitration decision

Keywords: varstvo gozdov, morfološke analize, Ips duplicatus, dvojnozobi smrekov lubadar
Published in DiRROS: 22.11.2023; Views: 13; Downloads: 0

Discretionary capitalization of development expenditures
Primož Petek, Mateja Jerman, Sandra Janković, 2023, original scientific article

Abstract: The paper examines the discretionary nature of (non)capitalizing development expenditures in financial statements. A review of the literature shows that companies may have different motives and factors for (non)capitalizing development expenditures. This study analyzes a sample of 547 companies from the information and communications technology (ICT) sector listed on the Frankfurt Stock Exchange in the period 2009-2018. The ICT sector was selected because it represents an industry with high R&D (research and development) expenditures. The results of the probit regression analysis made on 3,718 observations show that the capitalization of development expenditures is significantly positively related to the size and return on assets of the firm and negatively related to the age of the firm. Larger and more profitable firms are more likely to capitalize development expenditures, while older firms are less likely to capitalize development expenditures. Our results contribute to the literature in the field of positive accounting theory providing additional insights into factors associated with decisions to (non)capitalize development expenditures.
Keywords: capitalization, development expenditures, discretion, incentives, intangible assets
Published in DiRROS: 21.11.2023; Views: 41; Downloads: 24
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Accounting for cloud cover and circannual variation puts the effect of lunar phase on deer–vehicle collisions into perspective
Jacopo Cerri, Laura Stendardi, Elena Bužan, Boštjan Pokorny, 2023, original scientific article

Abstract: Although several studies have focused on the influence of moonlight on deer–vehicle collisions, findings have been inconsistent. This may be due to neglect of the effects of cloud cover, a major impediment to moon illumination and circannual variation in both deer and human activity. We assessed how median cloud cover interacted with the illuminated fraction of the moon in affecting daily roe deer (Capreolus capreolus) roadkill in Slovenia (Central Europe). Data included nationwide roadkill (n = 49,259), collected between 2010 and 2019 by hunters, as required by law. Roadkill peaked under medium to high cloud cover and decreased during nights with low or extremely high cloudiness. This pattern was more pronounced on nights with a full moon. However, the effects of moon illumination and cloud cover had a lower predictive potential than circannual variation, as collisions clearly peaked in April/May, July and August/September. Our results suggest that moonlight could influence roe deer movements through compensatory foraging. However, on nights with a full moon, collisions could also be affected by weather. On bright nights, roe deer might be less active due to increased human presence and sustained vehicular traffic. Then, with medium to high cloud cover and also rainfall, human presence in the environment may be low enough to increase deer movements, but vehicular traffic can still be intermediate, maximizing the risk of collisions. Finally, with overcast skies, widespread rainfall can reduce both traffic volume and human outdoor activity, decreasing the risk of collisions. Moon illumination may indeed affect wildlife–vehicle collisions and roadkill, but its effects should be quantified as a function of cloud cover. Moreover, to make studies truly comparable, research about wildlife–vehicle collisions should also account for time of the year. Policy implications. Because collisions with roe deer peak at particular periods of the year, signs should be installed seasonally. By doing so, they would warn drivers about the risk, improve drivers' awareness and increase their safety. Moreover, as collisions also increase on nights with a full moon and overcast skies, interactive warning signs that are activated by ground illumination should also be useful.
Keywords: cloudiness, MODIS Surface Reflectance, moon, road ecology, roe deer, Slovenia, thin-plate splines, wildlife–vehicle collisions
Published in DiRROS: 16.11.2023; Views: 64; Downloads: 33
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Dobro je vedeti pred prvo (ali naslednjo) znanstveno objavo : Predavanje na Kolokviju GIS, 23. 10. 2023
Maja Peteh, 2023, other monographs and other completed works

Keywords: odprta znanost, znanstvena komunikacija
Published in DiRROS: 16.11.2023; Views: 68; Downloads: 63
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Vasja Leban, Anže Japelj, Lidija Zadnik Stirn, Špela Pezdevšek Malovrh, 2023, preface, editorial, afterword

Keywords: forest management, economics, conferences, preface
Published in DiRROS: 14.11.2023; Views: 115; Downloads: 32
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