bluuebunny/crossref_metadata_2025_split huggingface dataset:
Bank earnings management and income smoothing using commission and fee income
Authors: Ozili Peterson K. 
Published: June 2017

PurposeThe purpose of this paper is to investigate whether European banks use commission and fee income (CF) to smooth reported earnings or to persistently increase reported earnings as an income-increasing earnings management strategy.Design/methodology/approachThe author tests the income-smoothing hypothesis following the approach of Stubben (2010) and Ahmedet al.(1999).FindingsThe author finds that European banks use CF to smooth reported earnings and this behaviour is pronounced among non-too-big-to-fail (NTBTF) European banks compared to too-big-to-fail (TBTF) European banks. The author also finds a positive and significant correlation between interest income and non-interest income (CF) indicating increased systematic risk due to reduced diversification benefits. The author also finds that the CF of NTBTF banks is procyclical with fluctuating economic conditions but not for TBTF banks. Also, the author finds evidence for income-increasing earnings management in the post-crisis period, for larger European banks and when banks have higherex postinterest income, implying that the propensity to engage in income-increasing earnings management significantly depends on bank size andex postinterest margin considerations. The findings have policy implications.Originality/valueThe author examines alternative financial numbers that banks use to manage earnings. The author focusses on income smoothing via CF among European banks, a context that has not been explored in the literature.
Ageing and the social economy
Authors: Murtagh Brendan 
Published: June 2017

Purpose
This purpose of this paper is to concern with the extent to which social economies can be constructed as alternatives to private and state markets and their purported neoliberal tendencies.

Design/methodology/approach
The paper presents a meta-evaluation of an integrated set of projects supported by philanthropic investment to build finance, skills, entrepreneurship, social enterprises and non-monetised trading in the age sector in Northern Ireland.

Findings
The programme had important successes in stimulating social entrepreneurship, improving employability and showing how social enterprises can be incubated and scaled to offer new services for older people. It also improved skills in contract readiness, but this did not translate into new borrowing or trading models, even among larger NGOs.

Research limitations/implications
In that all economies are, to some extent, constructed and socially mediated, there is value in thinking through the components, relationships and projects that might make the ecosystem work more effectively. This should not just offer a counterweight to the market but could explore how an alternative arena for producing and consuming goods and services can be formed, especially among potentially vulnerable age communities.

Originality/value
The albeit, small-scale investment in a range of interrelated projects shows not only the value in experimentation but also the limits in planned attempts to construct social markets. The analysis shows that social economies need to respond to the priorities of older people, grown from community initiatives and better connected to the capabilities and resources of the sector.
The hierarchy of predictability in ecological restoration: are vegetation structure and functional diversity more predictable than community composition?
Authors: Laughlin Daniel C. , Strahan Robert T. , Moore Margaret M. , Fulé Peter Z. , Huffman David W. , Covington W. Wallace 
Published: June 2017

SummaryPredicting restoration outcomes requires an understanding of the natural variability of ecosystem properties. A hierarchy of predictability has been proposed that ranks measures of restoration success from most‐to‐least predictable in the following order: vegetation structure > taxonomic diversity > functional diversity > taxonomic composition. This hierarchy has not been tested empirically, and the location within the hierarchy of trait‐based measures, such as community‐level trait means and variances, is not well understood.Our objective was to test the hierarchy of predictability in one of the longest running ecological restoration experiments in the westernUSA. We used linear mixed effects models to analyse changes in herbaceous biomass, species richness, two functional diversity (FD) indices, community‐weighted mean (CWM) traits and taxonomic composition among experimental restoration treatments from 1992 to 2014 in a ponderosa pine‐bunchgrass ecosystem. Restoration treatments included combinations of light or heavy tree thinning and no fire or repeated prescribed fire every 4 years to release the herbaceous understorey from overstorey competition.Herbaceous biomass and species richness were the two most predictable and least variable measures of success, whereas taxonomic composition exhibited the highest variability among plots through time. Trait‐based measures of FD tended to be more predictable and less variable than CWM trait values in this experiment. Both CWM trait values and FD were less variable among plots than taxonomic composition.Synthesis and applications. Ecosystem properties that are intrinsically more variable over space and time will often be the least predictable restoration outcomes. Restoration practitioners can expect vegetation structure, species richness and functional diversity to be more predictable and less variable than taxonomic composition, which can exhibit dynamic responses to restoration treatments over time. Monitoring dominant native and invasive species will always be important, but given the functional redundancy that can occur within communities, strict targets based on composition may rarely be met. Trait‐based metrics that integrate taxonomic composition into their calculation are less variable and potentially more meaningful for evaluating ecosystem responses. The hierarchy of predictability should be tested in a range of ecosystems to determine its generality.
Marine mammals and sonar: Dose‐response studies, the risk‐disturbance hypothesis and the role of exposure context
Authors: Harris Catriona M. , Thomas Len , Falcone Erin A. , Hildebrand John , Houser Dorian , Kvadsheim Petter H. , Lam Frans‐Peter A. , Miller Patrick J. O. , Moretti David J. , Read Andrew J. , Slabbekoorn Hans , Southall Brandon L. , Tyack Peter L. , Wartzok Douglas , Janik Vincent M. 
Published: June 2017

Abstract

Marine mammals may be negatively affected by anthropogenic noise. Behavioural response studies (BRS) aim to establish a relationship between noise exposure conditions (dose) from a potential stressor and associated behavioural responses of animals. A recent series of BRS have focused on the effects of naval sonar sounds on cetaceans. Here, we review the current state of understanding of naval sonar impact on marine mammals and highlight knowledge gaps and future research priorities.

Many marine mammal species exhibit responses to naval sonar sounds. However, responses vary between and within individuals and populations, highlighting the importance of exposure context in modulating dose–response relationships.

There is increasing support from both terrestrial and marine systems for the risk‐disturbance hypothesis as an explanation for underlying response processes. This proposes that sonar sounds may be perceived by animals as a threat, evoking a response shaped by the underlying species‐specific risk of predation and anti‐predator strategy. An understanding of responses within both the dose–response and risk‐disturbance frameworks may enhance our ability to predict responsiveness for unstudied species and populations.

Many observed behavioural responses are energetically costly, but the way that these responses may lead to long‐term individual and population‐level impacts is poorly understood.

Synthesis and applications. Behavioural response studies have greatly improved our understanding of the potential effects of naval sonar on marine mammals. Despite data gaps, we believe a dose‐response approach within a risk‐disturbance framework will enhance our ability to predict responsiveness for unstudied species and populations. We advocate for (1) regulatory frameworks to utilize peer‐reviewed research findings when making predictions of impact, (2) regulatory frameworks to account for the inherent uncertainty in predictions of impact and (3) investment in monitoring programmes that are both directed by recent research and offer opportunities for validation of predictions at the individual and population level.
Ecological engineering through fire‐herbivory feedbacks drives the formation of savanna grazing lawns
Authors: Donaldson Jason E. , Archibald Sally , Govender Navashni , Pollard Drew , Luhdo Zoë , Parr Catherine L. 
Published: June 2017

AbstractVariation in grass height is beneficial to biodiversity conservation in savanna landscapes. Theory predicts that small fires can promote short‐grass areas within savannas. We experimentally assessed the influence of fire season and size on grass height and the resultant response of wild grazer communities and tested three hypotheses: (1) repeated small fires in tall‐grass savannas increase short‐grass grazer densities in the post‐burn environment; (2) increased grazer densities maintain grass height in a short, palatable state and drive feedbacks that exclude fire; and (3) late‐dry season burns concentrate grazers more effectively than early dry season burns.We repeatedly applied annual treatments (unburned, early‐ and late‐burns) in 0.25‐, 5‐ and 25‐ha plots over a period of 3 years in a tall‐grass savanna system in Kruger National Park, South Africa. Dung counts for grazer density and grass height data were collected along 50‐m transects. Grass height was measured in paired 1‐m2herbivore exclosures on plots before and after applied fires.Dung data indicate that wildebeest occurred most frequently in grass heights below 5 cm. Their preference for plots regardless of fire size or season increased over time with each repeated burn. Zebra and buffalo favoured burns immediately post‐fire, but buffalo did not actively select for burnt areas over longer time periods.By the second year of treatment, herbivory maintained 28% and 91% of the grass height below 10 cm in the early‐ and late‐season burns respectively. In contrast, herbivory on the unburned treatments had no effect on grass height.Synthesis and applications. Fires less than 25 ha in size attracted sufficient grazing herbivores to shorten grass height. Repetition of the fire treatments resulted in the active selection of these areas in the longer term by wildebeest, impala and, to a lesser degree, zebra. Grazing pressure was high enough to initiate positive feedbacks and maintain lawns after only two seasons of burning and, depending on the season of burn, reduced grass height to a level that excluded repeat fires. Our study demonstrated that theory on grazer use of the post‐fire environment can be implemented practically by applying small repeated burns to promote the formation of short‐grass areas within savannas.
Land use history and seed dispersal drive divergent plant community assembly patterns in urban vacant lots
Authors: Johnson Anna L. , Borowy Dorothy , Swan Christopher M. 
Published: June 2017

Abstract

Despite high levels of disturbance and habitat modification, urban ecosystems still host substantial levels of biodiversity. The processes that maintain existing levels of diversity, however, remain understudied. Identifying the links between urban ecological processes and patterns has, therefore, become a fundamental research goal to support urban biodiversity and ecosystem functioning.

We conducted a study to determine how the diversity and composition of urban plant communities is affected by spatially and temporally variable land use legacies. We constructed a chronosequence of vacant lot properties covering a range of 3–22 years since demolition, in an urban neighbourhood in Baltimore, Maryland (USA). Surveys of herbaceous plant species abundance were conducted during the summers of 2012 and 2013 in sections of each vacant lot where the building previously stood (the “building footprint”) and sections of the lot that was previously a backyard or garden (the “remnant garden”).

We found divergent patterns in plant community composition between areas of vacant lots with varying land use histories. This includes significant shifts in the functional composition of biotically vectored seed dispersal strategies, as well as an increase in seed mass and terminal velocity trait values of plant communities in building footprints over time. In addition, we found that plant communities in different sections of the same vacant lot tended to become more functionally dissimilar in seed dispersal strategies over time. In contrast, we found no significant changes in taxonomic diversity over time for any of our measures.

Policy implications. Our study suggests that regional‐scale patterns of seed dispersal interact with diverse land use legacies to structure the plant communities of urban vacant lots. Although it has been suggested that highly altered local environmental conditions and competition from introduced species limit native plant diversity in urban environments, we find seed dispersal to be a more significant driver of urban plant community assembly patterns. Implementing management strategies that focus on habitat connectivity and enhancing species pools via seeding may present an effective strategy for promoting more successful establishment of diverse plant communities in urban environments.
Eco‐engineering urban infrastructure for marine and coastal biodiversity: Which interventions have the greatest ecological benefit?
Authors: Strain Elisabeth M. A. , Olabarria Celia , Mayer‐Pinto Mariana , Cumbo Vivian , Morris Rebecca L. , Bugnot Ana B. , Dafforn Katherine A. , Heery Eliza , Firth Louise B. , Brooks Paul R. , Bishop Melanie J. 
Published: June 2017

Abstract

Along urbanised coastlines, urban infrastructure is increasingly becoming the dominant habitat. These structures are often poor surrogates for natural habitats, and a diversity of eco‐engineering approaches have been trialled to enhance their biodiversity, with varying success.

We undertook a quantitative meta‐analysis and qualitative review of 109 studies to compare the efficacy of common eco‐engineering approaches (e.g. increasing texture, crevices, pits, holes, elevations and habitat‐forming taxa) in enhancing the biodiversity of key functional groups of organisms, across a variety of habitat settings and spatial scales.

All interventions, with one exception, increased the abundance or number of species of one or more of the functional groups considered. Nevertheless, the magnitude of effect varied markedly among groups and habitat settings. In the intertidal, interventions that provided moisture and shade had the greatest effect on the richness of sessile and mobile organisms, while water‐retaining features had the greatest effect on the richness of fish. In contrast, in the subtidal, small‐scale depressions which provide refuge to new recruits from predators and other environmental stressors such as waves, had higher abundances of sessile organisms while elevated structures had higher numbers and abundances of fish. The taxa that responded most positively to eco‐engineering in the intertidal were those whose body size most closely matched the dimensions of the resulting intervention.

Synthesis and applications. The efficacy of eco‐engineering interventions varies among habitat settings and functional groups. This indicates the importance of developing site‐specific approaches that match the target taxa and dominant stressors. Furthermore, because different types of intervention are effective at enhancing different groups of organisms, ideally a range of approaches should be applied simultaneously to maximise niche diversity.
Can weeds enhance profitability? Integrating ecological concepts to address crop‐weed competition and yield quality
Authors: Gibson David J. , Young Bryan G. , Wood Andrew J. 
Published: June 2017

Summary

Sustainable cropping systems are needed for future food security. One aspect of sustainable cropping is to manage for desirable grain quality of crops including seed size, protein, oil and metabolite composition.

Plant ecology theory on niche relationships and interspecific competition predicts that subordinate species mixtures (i.e. weed species) will affect dominant (i.e. crop) species offspring quality. Beyond individual weed species effects on crop quality, we hypothesise that the integrated effect of weed mixtures will be influenced by taxonomic, functional trait and phylogenetic diversity.

Reviewing Glycine max (soybean)–weed systems, we show a complex relationship between the weed community and G. max seed protein, oil, mean seed mass and physiological markers (relative water content, trigonelline leaf content, fluorescence, foliar Cu, Fe and Zn). Increased levels of weed competition led to increased seed protein, at the expense of seed oil.

Synthesis. We propose that research on interspecific relationships between crops and weeds consider weed species diversity, weed functional traits associated with the Leaf‐Height‐Seed strategy and phylogenetic relationships to identify weed mixtures (either sown or manipulated through herbicide control) best suited to minimise their detrimental effects on yield while maximising crop quality as part of sustainable cropping systems.
Phenological diversity provides opportunities for climate change adaptation in winegrapes
Authors: Wolkovich E. M. , Burge D. O. , Walker M. A. , Nicholas K. A. 
Published: June 2017

Summary

Climate change poses an unprecedented challenge to agriculture. While growers have always struggled with year‐to‐year variation in climate – early rains or unusually hot summers – climate change provides a major directional shift in mean climate.

Across the globe, growing regions are warming and plants are shifting in both time and space. Current and future shifts pose a major challenge to researchers and growers alike, yet they also highlight a major avenue to adapt crops to climate change – by understanding and exploiting phenological diversity.

Using winegrapes (Vitis vinifera subsp. vinifera) as a case study, we review the phenological diversity present within one crop and its underlying environmental and genetic drivers. In winegrapes, harvest dates are strongly tied to temperature, but this sensitivity varies greatly, with different cultivars (or ‘varieties’) of grapes ripening much more or less for the same amount of warming.

Synthesis. This phenological diversity provides a mechanism to help growers adapt winegrapes to shifting climates – by planting different varieties that will grow well under current and future climate regimes. More generally, understanding phenological diversity – including its environmental vs. genetic components – offers a major avenue to use ecological knowledge to advance adaptation for winegrapes, and many other crops, to climate change.
Kin recognition, multilevel selection and altruism in crop sustainability
Authors: Murphy Guillermo P. , Swanton Clarence J. , Van Acker Rene C. , Dudley Susan A. 
Published: June 2017

Summary

Intraspecific competition among crop plants is undesirable. Less competitive crops are predicted to increase yield and decrease the need for added resources.

Wild plants demonstrate the ability to recognize kin and potentially help their relatives by reducing their competitive behaviours, a form of altruism. Altruism can also evolve through multilevel selection. Are these processes relevant to sustainable agriculture?

Crops do grow predictably with kin. However, their evolution is more strongly dictated by artificial selection (crop breeding), which incorporates individual and group selection, making multilevel selection more relevant than kin selection in favouring altruism. While current crop breeding protocols attempt to target the reduction of competitive traits, early mass selection may have the opposite effect.

We predict that kin recognition itself is not relevant to crops, because of the consistently high relatedness within crop stands. Nonetheless, crops have shown cultivar and kin recognition. We argue that these responses cannot be assumed to demonstrate altruism, as current breeding practices offer little opportunity for kin selection.

Synthesis. There is the opportunity to favour altruism through artificial breeding. Here we suggest how crop breeding protocols could be changed to favour cooperation by increasing group selection during early breeding.
Benefits of increasing plant diversity in sustainable agroecosystems
Authors: Isbell Forest , Adler Paul R. , Eisenhauer Nico , Fornara Dario , Kimmel Kaitlin , Kremen Claire , Letourneau Deborah K. , Liebman Matt , Polley H. Wayne , Quijas Sandra , Scherer‐Lorenzen Michael 
Published: June 2017

Summary

Recent studies have revealed many potential benefits of increasing plant diversity in natural ecosystems, as well as in agroecosystems and production forests. Plant diversity potentially provides a partial to complete substitute for many costly agricultural inputs, such as fertilizers, pesticides, imported pollinators and irrigation. Diversification strategies include enhancing crop genetic diversity, mixed plantings, rotating crops, agroforestry and diversifying landscapes surrounding croplands.

Here we briefly review studies considering how increasing plant diversity influences the production of crops, forage, and wood, yield stability, and several regulating and supporting agroecosystem services. We also discuss challenges and recommendations for diversifying agroecosystems.

There is consistently strong evidence that strategically increasing plant diversity increases crop and forage yield, wood production, yield stability, pollinators, weed suppression and pest suppression, whereas effects of diversification on soil nutrients and carbon remain poorly understood.

Synthesis. The benefits of diversifying agroecosystems are expected to be greatest where the aims are to sustainably intensify production while reducing conventional inputs or to optimize both yields and ecosystem services. Over the next few decades, as monoculture yields continue to decelerate or decline for many crops, and as demand for ecosystem services continues to rise, diversification could become an essential tool for sustaining production and ecosystem services in croplands, rangelands and production forests.
Plant ecological solutions to global food security
Authors: Bardgett Richard D. , Gibson David J. 
Published: June 2017

Summary

As global climate changes and the world population increases, agriculture faces an enormous challenge to increase food production in an equitable and sustainable manner. Principles and concepts derived directly from plant ecological research can help meet this challenge.

This series of 10 mini‐reviews considers some of the key ways that plant ecologists can help inform and contribute to meeting this challenge.

The papers are grouped into three main themes of plant ecology, namely plant community diversity and structure, plant population dynamics and plant interactions, and plant–soil (below‐ground) interactions.

Synthesis. We identify a number of important knowledge gaps in areas where plant ecological research can contribute towards improving yield, nutrition, ecosystem services and environmental resilience of agricultural systems. However, the adoption of plant ecological principles in sustainable agriculture will require practical approaches to their implementation along with improved understanding of social and economic barriers.