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61.
Discretionary capitalization of development expenditures
Primož Petek, Mateja Jerman, Sandra Janković, 2023, izvirni znanstveni članek

Povzetek: 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.
Ključne besede: capitalization, development expenditures, discretion, incentives, intangible assets
Objavljeno v DiRROS: 21.11.2023; Ogledov: 238; Prenosov: 143
.pdf Celotno besedilo (1,03 MB)
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62.
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, izvirni znanstveni članek

Povzetek: 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.
Ključne besede: cloudiness, MODIS Surface Reflectance, moon, road ecology, roe deer, Slovenia, thin-plate splines, wildlife–vehicle collisions
Objavljeno v DiRROS: 16.11.2023; Ogledov: 306; Prenosov: 142
.pdf Celotno besedilo (4,25 MB)
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63.
Preface
Vasja Leban, Anže Japelj, Lidija Zadnik Stirn, Špela Pezdevšek Malovrh, 2023, predgovor, uvodnik, spremna beseda

Ključne besede: forest management, economics, conferences, preface
Objavljeno v DiRROS: 14.11.2023; Ogledov: 428; Prenosov: 130
.pdf Celotno besedilo (90,49 KB)

64.
Infestation intensity by the invasive oak lace bug, Corythucha arcuata (Say) in mixed and pure oak stands
Gernot Hoch, Alex Stemmelen, Eötvös Csaba Béla, Werner Hinterstoisser, Miran Lanšćak, Srđan Stojnić, Máté Tóth, Marjana Westergren, Simon Zidar, Milica Zlatković, Nikola Zoric, Maarten De Groot, 2024, izvirni znanstveni članek

Povzetek: There has been accumulating evidence for effects of tree species composition on herbivory with many examples of lower damage by specialist feeders in tree species rich forests. In a joint study in five Central and Southeastern European countries, we studied the effect of tree species richness on infestation intensity of the oak lace bug, Corythucha arcuata (Say) (Heteroptera, Tingidae), an invasive pest on oak trees that has spread rapidly across the Balkan Peninsula and Central Europe. Intensity of infestation by C. arcuata on oaks was assessed on three or four study plots with high (pure stands) and three or four plots with low percentage of oak (mixed stands) in each country. Ordinal regression analysis showed that intensity of infestation of trees by C. arcuata differed between countries; no significant effect of stand type (mixed or pure) on infestation levels was detected. When analysing the percentage of trees in the highest infestation class, stand type had a significant effect with more intensive infestation in pure stands. We conclude that mixed stands will not prevent severe infestation but may help mitigating the impact of established C. arcuata populations.
Ključne besede: associational resistance, Corythucha arcuata, diversity, host tree concentration, invasive forest pest
Objavljeno v DiRROS: 14.11.2023; Ogledov: 272; Prenosov: 164
.pdf Celotno besedilo (1,76 MB)
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65.
The LANDSUPPORT geospatial decision support system (S-DSS) vision : operational tools to implement sustainability policies in land planning and management
Fabio Terribile, Marco Acutis, Antonella Agrillo, Erlisiana Anzalone, Sayed Azam-Ali, Marialaura Bancheri, Peter Baumann, Barbara Birli, Antonello Bonfante, Marco Botta, Mitja Ferlan, Jernej Jevšenak, Primož Simončič, Mitja Skudnik, 2023, izvirni znanstveni članek

Povzetek: Nowadays, there is contrasting evidence between the ongoing continuing and widespread environmental degradation and the many means to implement environmental sustainability actions starting from good policies (e.g. EU New Green Deal, CAP), powerful technologies (e.g. new satellites, drones, IoT sensors), large databases and large stakeholder engagement (e.g. EIP-AGRI, living labs). Here, we argue that to tackle the above contrasting issues dealing with land degradation, it is very much required to develop and use friendly and freely available web-based operational tools to support both the implementation of environmental and agriculture policies and enable to take positive environmental sustainability actions by all stakeholders. Our solution is the S-DSS LANDSUPPORT platform, consisting of a free web-based smart Geospatial CyberInfrastructure containing 15 macro-tools (and more than 100 elementary tools), co-designed with different types of stakeholders and their different needs, dealing with sustainability in agriculture, forestry and spatial planning. LANDSUPPORT condenses many features into one system, the main ones of which were (i) Web-GIS facilities, connection with (ii) satellite data, (iii) Earth Critical Zone data and (iv) climate datasets including climate change and weather forecast data, (v) data cube technology enabling us to read/write when dealing with very large datasets (e.g. daily climatic data obtained in real time for any region in Europe), (vi) a large set of static and dynamic modelling engines (e.g. crop growth, water balance, rural integrity, etc.) allowing uncertainty analysis and what if modelling and (vii) HPC (both CPU and GPU) to run simulation modelling ‘on-the-fly’ in real time. Two case studies (a third case is reported in the Supplementary materials), with their results and stats, covering different regions and spatial extents and using three distinct operational tools all connected to lower land degradation processes (Crop growth, Machine Learning Forest Simulator and GeOC), are featured in this paper to highlight the platform's functioning. Landsupport is used by a large community of stakeholders and will remain operational, open and free long after the project ends. This position is rooted in the evidence showing that we need to leave these tools as open as possible and engage as much as possible with a large community of users to protect soils and land.
Ključne besede: land degradation, land management, soil, spatial decision support system, sustainability
Objavljeno v DiRROS: 13.11.2023; Ogledov: 313; Prenosov: 155
.pdf Celotno besedilo (4,42 MB)
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66.
Congruence between vascular plants and bryophytes in response to ecological conditions in sustainably managed temperate forests (taxonomic- and trait-based levels)
Lado Kutnar, Janez Kermavnar, Marko S. Sabovljević, 2023, izvirni znanstveni članek

Povzetek: Vascular plant species (VP) and bryophytes (B) constitute a significant portion of forest biodiversity and respond to both management intensity and natural disturbances within forests. In this study, we investigated the cross-taxa congruence between understorey VP and B at both diversity and composition levels across a wide range of sustainably managed forests in Slovenia. The taxonomic and functional characteristics of the selected plant groups were studied, with a particular emphasis on ground-dwelling species. We employed a trait-based approach to examine the functional characteristics. On average, the species richness of B in sustainably managed temperate forests increased with the corresponding number of VP. Furthermore, a moderate positive correlation in species composition between the studied groups of ground-dwelling organisms was also observed. The ground-dwelling VP and B were congruent in terms of trait-based composition, which was influenced by soil reaction and nutrients and light availability, while trait-based diversity was only slightly similar in response to moisture. A negative correlation between the composition of stress-tolerant VP and B hemeroby was found, indicating forest environments with a low level of disturbance. This is likely due to the sustainable management of Slovenian forests, where climate change and natural disturbances have intensified in recent years. A cross-taxon comparison of the two groups at four different levels, namely taxonomic-based diversity and composition and trait-based diversity and composition, revealed varying degrees of congruence. It is therefore important to monitor the status and temporal trends of both groups from different aspects to draw reliable conclusions.
Ključne besede: understory, mosses, terricolous species, diversity, composition, taxonomy, life-history traits, environmental gradients, managed forest, ICP Forests program, Slovenia
Objavljeno v DiRROS: 10.10.2023; Ogledov: 417; Prenosov: 162
.pdf Celotno besedilo (2,04 MB)
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67.
The importance of forest owners’ understanding of European forest-related policies for their successful implementation
Kaja Plevnik, Anže Japelj, 2023, objavljeni povzetek znanstvenega prispevka na konferenci

Ključne besede: forest owners, opinions, ecosystem services, forest management, bioeconomy
Objavljeno v DiRROS: 06.10.2023; Ogledov: 374; Prenosov: 115
.pdf Celotno besedilo (71,71 KB)

68.
Political and socio-economic limits to counteract the bark beetle calamity in South Tyrol
Christian Hoffmann, 2023, objavljeni povzetek znanstvenega prispevka na konferenci

Ključne besede: small-scale forest owners, natural disturbances, bark beetle, diverging interests, forest-based value chain, forest policy
Objavljeno v DiRROS: 06.10.2023; Ogledov: 279; Prenosov: 108
.pdf Celotno besedilo (74,03 KB)

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