Kristianstad University
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Learning from long time series of harvest and population data : Swedish lessons for European goose management
No full textGoose management in Europe is faced by multiple challenges, as some species are declining and in need of conservation actions, while other populations have become very abundant, resulting in calls for increased harvest. Sweden has long-term series of harvest data and counts of breeding and autumn-staging geese. We used national data (indices) for greylag goose, bean goose and Canada goose to study shifts in temporal trends and correlative patterns, and to infer possible causal links between harvest and population trends. Our study provides an opportunity to guide management given the data collected within the present monitoring, as well as to suggest improvements for future data collection. The populations of greylag and Canada geese increased in Sweden 1979–2018, but this long-term trend included a recent decrease in the latter species. Bean goose breeding index decreased, whilst staging numbers and harvest varied with no clear long-term trend. For Canada goose, our analysis suggests that harvest may affect population growth negatively. For bean goose and greylag goose we could not detect any effect of harvest on autumn counts the following year. We find that the present data and analysis of coherence may suffice as basis for decisions for the current management situation in Sweden with its rather unspecific goals for greylag (very abundant) and Canada goose (invasive species) populations. However, for management of bean geese, with international concerns of over harvest, data lack crucial information. For future management challenges, with more explicit goals, for all goose species we advocate information that is more precise. Data such as hunting effort, age-structure of goose populations and mark–recapture data to estimate survival and population size, is needed to feed predictive population models guiding future Swedish and European goose management.This study was supported by the Swedish Environmental Protection Agency by grants for research project (Naturvårdsverket, NV-00695-17) and The Swedish bird survey (fixed routes). The Swedish Association for Hunting and Wildlife Management provided research funding and grants for the autumn count program of geese.</p
Garden Smellscape : experiences of plant scents in a nature-based intervention
No full textThis study explores how participants suffering from stress-related mental disorders describe their perception, interaction, and lived experience of garden smellscape during their nature-based rehabilitation. Natural elements, and especially nature smells, have been found to have a profound effect on stress reduction, suggesting an interesting link between odor in nature and stress reduction. The study was conducted as a longitudinal case-study, running over a period of 5 years, investigating participants’ perceptions of a garden smellscape, after completing a 12-weeks nature-based rehabilitation in Alnarp Rehabilitation Garden, Sweden. All participants were treated for stress-related mental disorders. Data were collected through retrospective semi-structured individual interviews and analyzed according to interpretative phenomenological analysis. The results revealed in what way nature odor (odor in nature) evoked associations, emotions, and physical reactions and provide examples of how nature scents function as a catalyst for sensory awareness and memories. Findings supported the understanding that experiencing the smell of plants, especially pelargonium, may facilitate stress reduction and support mental recovery in a real-life context. The results of the study can be used for several purposes; thus, they are relevant for actors within the development of nature-based therapy, as well as stakeholders within the horticultural industry.
Blockchain : Scammers, sinners and saints. Decisive factors in a blockchain adoption process
No full textBlockchain technology brings new opportunities and has the ability to solve current flaws with our traditional central systems, still, blockchain is not a common practice. This thesis revolves around vital factors that affect the implementation of blockchain (BC) technology in modern business. By identifying the potential advantages for BC systems, we look at why BC systems are not commonly applied in organizations. There seem to be several factors within three categories; technological, organizational, and environmental (TOE) that serve as obstacles or opportunities for the modern business to adopt blockchain technology despite the apparent advantages that the innovation promotes. The purpose is to identify what factors from a TOE perspective play a decisive role in the adoption process of innovations, in this case, BC. The aim is to confirm factors from previous research and contribute with new factors within the TOE framework that can assist modern business in the adoption process. Empirical data of this thesis are derived from interviews from various organizations from different industries, which is analyzed by content analysis method. The main limitation of this thesis is the lack of knowledge regarding BC technology among employees of organizations. A significant challenge has been to find possible interview participants to collect data necessary for the research question. Despite that, we succeeded in collecting enough data to be able to answer our research question. This thesis confirms and contributes to new factors in the field of blockchain adoption in modern business.
Perceived audit benefit : From statutory and non-statutory audited companies’ perspective
No full textÅr 2010 avskaffades den obligatoriska revisionen för småföretag i Sverige. Detta resulterade i att en majoritet av icke-revisionspliktiga företag valde bort revision. Trots detta finns det ett antal företag som väljer frivillig revision. Revisionen kan medföra mängder av fördelar som påverkar den upplevda revisionsnyttan. Därmed syftar denna studie till att undersöka skillnader och likheter i upplevd revisionsnytta mellan revisionspliktiga och icke-revisionspliktiga företag, samt de faktorer som påverkar den upplevda revisionsnyttan. Med stöd av olika teorier samt tidigare forskning har olika indikatorer som kan påverka den upplevda revisionsnyttan identifierats samt sex hypoteser genererats. De teorier som lagt grunden för studien är i synnerhet den institutionella teorin, legitimitetsteorin, intressentteorin samt agentteorin. För att uppnå studiens syfte har ett kvantitativt metodval gjorts och en enkätundersökning genomförts. Totalt erhölls 168 svar som därmed utgör studiens empiriska underlag. Med hjälp av IBM SPSS har diverse statistiska beräkningar genomförts för att besvara studiens syfte. Studiens resultat indikerar på att icke-revisionspliktiga företag upplever en högre revisionsnytta än vad de revisionspliktiga företagen gör. Resultatet visar även att revisionspliktiga och icke-revisionspliktiga företag upplever revisionsnytta av olika anledningar. Eftersom studien är jämförande i sin natur görs ett empiriskt bidrag. Detta innebär att studiens empiri kan bistå framtida jämförelsestudier inom ämnet. Utöver det empiriska, tillför studien även ett teoretiskt samt praktiskt bidrag till diverse aktörer, akademiska likaväl som affärsrelaterade.In 2010 the obligatory audit regulation was abolished for small companies in Sweden. This led to most non-statutory audited companies opting out of being audited. Despite this, there are still several companies that choose to be audited voluntarily. Being audited can bring numerous advantages that affect the perceived audit benefit. Thus, the purpose of this study is to investigate similarities and differences in the perceived audit benefits between statutory and non-statutory audited companies, as well as the factors that affect the perceived audit benefit. With the support of previous research, different indicators that can affect the perceived audit benefits have been identified, and six hypotheses have been generated. The theories that lay the foundation of the study are the institutional theory, the legitimacy theory, the stakeholder theory and the agency theory. A quantitative approach has been applied by using a questionnaire survey. 168 answers were acquired in total, which in turn constitutes the empirical data of the study. By using IBM SPSS, various statistical calculations have been performed to achieve the purpose of the study. The results of the study indicate that non-statutory audited companies experience a higher audit benefit than their counterparts. Another finding is that statutory and non-statutory companies experience audit benefits for different reasons. Because the study is comparative, the empirical content may contribute to future comparative studies within the context. The study also makes theoretical and practical contributions for various actors, both academic and business related
Lesson study as a way of improving school-day navigation for pupils with severe intellectual disability and autism
No full textPurpose – This research explores lesson study as a way to enhance the quality of teaching for pupils with learning disabilities and autism spectrum disorder by observing changes to one pupil’s (Wilma) active educational participation. The study also investigates if and in what ways the professional development impacted teaching practices. Design/methodology/approach – Five teachers met with the author on four occasions. Between these meetings, the teachers delivered the lessons they had planned together. The author video recorded the meetings to discern how the teachers’ expressions developed. The author shared their thoughts with another researcher to enable an interrater validity examination. Findings – The implementation of the lesson study vehicle enabled the teachers to transform their thinking from mainly focusing on pupils’ deficiencies to instead focusing on their strengths. A relationship was found between teachers’ understanding of central coherence, their skills in adapting received instructions and pupils’ abilities to process and contextualize information or discern the whole picture. Research limitations/implications – Research that involves teachers in the learning process emphasizes the relation between teachers’ thinking and their potential to enable the contextualized inclusion of pupils with learning disabilities. Originality/value – This research offers important insights into how school-day navigation for pupils with severe intellectual disability and autism can be understood through the lens of variation theory; the teachers’ repeated and adjusted use of the frame on the schedule strip enabled Wilma to discern what would happen next during the school day.Swedish National Research School’s Special Education for Teacher Educators (SET) project
Seeking greener pastures : crop selection by Greylag Geese (Anser anser) during the moulting season
No full textOver the last 40 years, many goose populations have recovered from historic lows and are now more numerous than ever. At the same time, geese have shifted from natural foraging habitats to securing most of their nutritional demands from agricultural fields, leading to crop damage and conflict with agriculture. We studied field use by Greylag Geese (Anser anser) in the agricultural landscape surrounding a main breeding and moulting lake in Sweden. From 2012 to 2016, weekly roadside surveys were conducted from May to July. Data were collected on goose numbers, crop type and sward height in agricultural fields. Using a compositional analysis, we demonstrate that Greylag Geese show a strong selection for ley and pasture fields compared to other crop types (rank order: ley/pasture > oat > barley > wheat > other crops). This selection was consistent across years and between pre- and post-moult. Aside from ley and pasture, no other croptypes were selected for, as they were used less than expected given their availability. Irrespective of crop type, geese foraged predominantly on short (0–10 cm) swards. The strong selection for ley and pasture may have been driven by higher nutritional quality of short, managed grass swards relative to other available foods. This suggests that during the summer grass fields may be more vulnerable to damage compared to other crop types. Our study provides a deeper understanding of the ecology of Greylag Geese, which may be used to inform management strategies focused on mitigating crop damage and alleviating conflict.Under de senaste 50 åren har åtskilliga gåspopulationer återhämtat sig från historiskt låga nivåer till att nu vara större än någonsin. Samtidigt har gäss i stor utsträckning övergivit sina ursprungliga födosöksmiljöer för att numer finna nästan all sin föda på jordbruksmark, något som ibland leder till konflikt på grund av betesskador. Vi studerade grödoval hos gragäss (Anser anser) i ett jordbruksdominerat landskap kring en viktig häcknings- och ruggningssjö i södra Sverige. Från 2012 till 2016 skedde inventeringar från vägar i studieområdet varje vecka under maj, juni och juli. Vi noterade antalet gäss, grödoslag och grödohöjd på alla fält med gragäss. Statistiska analyser (compositional analysis) visade att grägässen starkt föredrog fält med vall eller betesmark framför andra grödor (preferensordning: vall/betesmark > havre > korn > vete > övriga grödor). Preferensmönstret var det samma oberoende av år och period under sommaren (före resp. efter ruggning). Alla andra grödoslag än vall och betesmark var icke föredragna, eftersom de utnyttjades mindre än deras andel av studieområdet. Den starka preferensen för vall och betesmark kan vara en följd av en högre näringsmässig kvalitet hos gräs som ännu inte blivit högvuxet. Detta antyder i sin tur att fält med kort gräs är mer utsatta för gåsbete än andra grödor under sommarmånaderna. Denna studie ger ny kunskap om grágässens uppträdande på jordbruksmark under senvår och sommar, vilken kan ge förbättrade förvaltningsstrategier för att minska betesskador och reducera konflikten med jordbruksintressen
Digitization from a financial advisor’s perspective
No full textFinansiell rådgivning är en tjänst som karaktäriseras av att det är en aktivitet som ett företag utför för att möta kundens behov. Interaktionen mellan den finansiella rådgivaren och kunden är därmed betydelsefull. Då en interaktion består av två parter är det även relevant att studera den finansiella rådgivarens perspektiv. Syftet med studien är att bidra med förståelse för de utmaningar som finansiella rådgivare upplever i det digitala rådgivningsmötet. För att kunna uppfylla syftet med studien har en kvalitativ forskningsmetod använts. Det empiriska materialet bestod av sju semistrukturerade intervjuer med finansiella rådgivare. Studiens resultat visar att de finansiella rådgivarna upplever att det digitala rådgivningsmötet fungerar relativt väl. Dock upplever de finansiella rådgivare som har intervjuats att det finns vissa utmaningar i det digitala rådgivningsmötet. Resultatet visar att det uppstår olika utmaningar i de olika faserna i rådgivningsprocessen.Financial advice is a service that is characterized by the fact that it is an activity that a company performs to meet the customer's needs. The interaction between the financial advisor and the client is thus significant. As an interaction consists of two parties, it is also relevant to study the financial advisor's perspective. The purpose of the study is to contribute with an understanding of the challenges that financial advisors experience in the digital advisory meeting. In order to fulfill the purpose of the study, a qualitative research method has been used. The empirical material consisted of seven semi-structured interviews with financial advisors. The results of the study show that the financial advisors feel that the digital advisory meeting works relatively well. However, the financial advisers who have been interviewed experience that there are certain challenges in the digital advisory meeting. The results show that different challenges arise in the different phases of the counseling process
Does the AHA method work for epiphytic lichens and mosses? : A study of nature value indicators of trees in park and church cultural environments
No full textGamla träd i kulturmiljöer uppmärksammas alltmer inom naturvården på grund av sina höga naturvärden och är viktiga som värdar för fortlevnaden av hotade och sällsynta växt- och djurarter. Studiens syfte var att undersöka om Sörenssons AHA-metod (framtagen för vedlevande insekter) fungerar också på mossor och lavar, samt att jämföra två kulturmiljöer med gamla träd. Inventeringen utfördes i Kristianstad och omfattade totalt 443 träd; 230 i Tivoliparken och 213 på Östra begravningsplatsen. Träden bedömdes utifrån olika karaktärer: förekomst av håligheter, barklösa partier, grenhål, savflöde samt svamppåväxt. Förekomsten av dessa användes sedan för att dela in träden i fem olika klasser av varierande värde för naturvården. Även kryptogamer inventerades; dels förutbestämda lavar och mossor som signalerar höga naturvärden, dels en enkel bedömning av det totala antalet triviala arter på varje träd. Träden i Tivoliparken hade större spridning mellan AHA-klasserna. Här hamnade 56 träd i de högsta värdeklasserna (klass I och II-träd), 114 i värdeklass III och 60 som resursträd. På Östra begravningsplatsen hamnade hälften av träden i de högsta värdeklasserna och 93 i värdeklass III. De resterade träden klassades som resursträd. Totalt gjordes 89fynd av 6 signalarter på de inventerade träden, samt en vedsvamp. Dessa fynd gjordes både på träd med höga och låga värden enligt AHA-metoden. AHA-klasser med högre naturvärde hade lägre artrikedom för samtliga träd sammanslagna, men inget samband för enbart trädslagen bok och lind. Endast hälften av träden med signalarter fick hög AHA-klassning. Resultatet antyder att AHA-metoden inte fungerar på kryptogamer som den gör för vedlevande insekter. Old trees in cultural environments are receiving increasing attention in nature conservation due to their high conservation values and provide important habitat for endangered plant and animal species. The purposes of the study were to investigate whether Sörensson's AHA-method is applicable also to mosses and lichens, as well as to compare two environments with old trees. 443 trees were inventoried in Kristianstad, of which 230 in Tivoliparken and 213 in Östra begravningsplatsen. The trees were assessed based on the occurrence of: cavities, barkless areas, and so on. These findings were used to assign each tree to the five AHA classes of varying conservation value. Trees were also searched for predetermined lichens and mosses signalling high conservation value, and a simple count was made of the total number of trivial cryptogam species on each tree. Tivoliparken had a wider scatter of trees among the AHA classes; 56 in the highest value classes (class I and II), 114 in class III, and 60 as resource trees. At Östra begravningsplatsen, half of the oldest trees were in the two highest value classes and 93 in class III. The remaining trees ended up as resource trees. In total, 89 records of 6 signal species were made, and one wood fungus. There was a significant association between AHA class and richness of trivial species when trees of all species were pooled, but no association when beech and linden were assessed separately. These results suggest that the AHA method does not work on cryptogams
Accounting manipulation : How can an accounting consultant detect and act on an accounting manipulation
No full textAtt undersöka bokföringsmanipulation är av stor betydelse bland stora företag eftersom manipulationer hos stora företag har stora risker för kunder och andra intressenter. Om många småföretagare skulle genomföra bokföringsmanipulationer, skulle konsekvenserna bli större än för stora företag. En redovisningskonsult som hjälper småföretagare att sköta löpande bokföring och rapportering till myndigheter har möjligheter att förhindra lagöverträdelse och genomföring av bokföringsmanipulation. Tidigare forskning fokuserade främst på stora företag som manipulerar för att presentera sina rapporter på bättre eller sämre sätt än det finns i verkligheten. Undersökningen har fokuserat på en redovisningskonsult och hens agerande på bokföringsmanipulation. Genom identifiering av flera utgångspunkter som kan påverka redovisningskonsultens agerande, försökte vi skapa förståelse kring redovisningskonsultens valmöjligheter och motivering till agerande. Uppsatsen har inriktat sig att genomföra tre semistrukturerade intervjuer med redovisningskonsulterna. Intervjuerna har baserats på intervjuguide som utformats utifrån teoretiska antagande samt för att besvara undersökningens frågeställningar. Studien har abduktiv ansats eftersom den ger möjlighet att göra val mellan olika tolkningar som var antagna från respondenterna. Resultaten visade sig att det kan förekommer bokföringsmanipulation bland företagare. Det finns olika riskgrupper bland kunder som kan försöka att manipulera med bokföringen. Om en redovisningskonsult vill driva långsiktiga verksamhet, undviker han eller hon att ta kunder som vill genomföra bokföringsmanipulationer. “Det är inte lönt” säger en av respondenterna. Det finns behov av framtida forskning kring omständigheter som nystartade redovisningsbyråer påträffar med kunder som vill genomföra bokföringsmanipulationer. Ytterligare förslag är en undersökning med liknelser och skillnader i agerande och påträffande av bokföringsmanipulation mellan kvinnliga och manliga redovisningskonsulter. To investigate accounting manipulation is of great importance among large companies because manipulations at large companies have great risks to customers and other stakeholders. If small businesses were to carry out accounting manipulations, the consequences would be greater than for large companies. An accounting consultant who helps small businesses with accounting and reporting to authorities has the potential to prevent violations of the law and accounting manipulation. Previous research focused mainly on large companies that manipulate to present their reports in a better or worse way than they are. This thesis has focused on an accounting consultant and its actions on an accounting manipulation. By identifying several starting points that can influence the accounting consultant's actions, we tried to create an understanding of the accounting consultant's choices and motivation for action. The thesis has focused on conducting three semi-structured interviews with the accounting consultants. The interviews have been based on interview guides designed based on theoretical assumptions and to answer the survey's questions. The study has an abductive approach because it provides an opportunity to make choices between different interpretations that were adopted from the respondents. The results showed that there may be accounting manipulation among entrepreneurs. There are different risk groups among customers who may try to manipulate the accounting. If an accounting consultant wants to run a long-term business, he or she avoids taking clients who want to perform accounting manipulations. "It does not pay," says one of the respondents. There is a need for future research on circumstances that start-up accounting firms encounter with clients who want to carry out accounting manipulations. Another suggestion is an investigation comparing the differences in actions and the findings of accounting manipulation between female and male accounting consultants
Teacher–child interaction in a goal-oriented preschool context : A micro-analytical study
No full textThe international trend of positioning the preschool as a pre-academic learning environment is challenging for preschool teachers, as it necessitates a balance between emotionally supportive interaction and goal-oriented learning instruction. However, previous research suggests that the complexities of such interactions need to be further studied. This article contributes by presenting a very detailed exploration of how social adaptation is pursued in a goal-oriented documentation activity. The study used a micro-sociological approach, characterized by the careful analysis of verbal and nonverbal interactions. Two research questions were raised: (1) How is social adaptation pursued in verbal and nonverbal interactions in preschool teacher–child relationships during a goal-oriented activity? and (2) How can social adaptation in the preschool context be understood in terms of a “deference-emotion system”? Interactions between a teacher and child in two video-recorded episodes were transcribed and sequentially analyzed thoroughly. The findings suggest that the interactions were regulated through an informal system of social sanctions, in which nonverbal signs of deference played a key role. The interaction was shown to be embedded in an institutional context that advocates goal-oriented instruction, thus highlighting the challenge of preschool teaching in attempting to promote goal-oriented processes while simultaneously maintaining respectful, caring teacher–child relationships