Dans cette étude, nous avons isolé et cultivé des bactéries intimement liées aux spores du champignon mycorhizien Glomus irregulare prélevées dans la rhizosphère de plants d’Agrostis stolonifera L. récoltés dans un sol naturel. Le séquençage des 29 morphotypes isolés a révélé la présence de seulement sept taxons bactériens (Variovorax paradoxus, Microbacterium ginsengiosoli, Sphingomonas sp., Bacillus megaterium, B. simplex, B. cereus et Kocuria rhizophila). Des isolats de chacun de ces sept taxons ont ensuite été cultivés in vitro sur le mycélium de G. irregulare afin d’observer par microscopie leur capacité à croitre et à s’attacher au mycélium en absence d’éléments nutritifs autres que ceux fournis par le champignon. Tous les isolats, sauf B. cereus, ont été capables de bien croitre dans le système expérimental et de s’attacher au mycélium en formant des structures ressemblant à des biofilms sur la surface du champignon. Toutefois, B. simplex formait ces structures plus rapidement, soit en 15 jours, alors que les autres isolats les ont formés après 30 jours (K. rhizophila et B. megaterium) ou 45 jours (V. paradoxus, M. ginsengiosoli et Sphingomonas sp.). D’autre part, la technique PCR-DGGE a permis d’analyser la diversité bactérienne associée aux spores. La diversité des taxons associés aux spores de G. irregulare qu’il a été possible d’isoler et de cultiver in vitro a été nettement moindre que celle qui était présente sur la surface des spores, alors que la biodiversité bactérienne totale du sol a été encore beaucoup plus élevée. Les bactéries associées aux champignons mycorhiziens jouent probablement un rôle important dans la capacité des plantes à résister aux stress biotiques et abiotiques auxquels elles sont soumises. / In this study, we isolated and cultivated bacterial cells intimately associated with Glomus irregulare spores in a natural soil Agrostis stolonifera rhizosphere. Sequencing of the 29 morphotypes isolated revealed the presence of only seven bacterial taxa (Variovorax paradoxus, Microbacterium ginsengiosoli, Sphingomonas sp., Bacillus megaterium, B. simplex, B. cereus and Kocuria rhizophila). These seven isolates were cultivated in vitro on the mycelium of G. irregulare to allow microscopic observation of growth and attachment to the mycelium in absence of nutritive sources other than those derived from the fungal mycelium. All isolates but B. cereus were able to grow on the experimental system and to attach to the mycelium to form biofilm-like structures on their surface. However, B. simplex formed these structures more quickly, in 15 days, than the remaining isolates that have formed them only after 30 days (K. rhizophila and B. megaterium) or 45 days (V. paradoxus, M. ginsengiosoli and Sphingomonas sp.). In addition, PCR-DGGE was used to compare bacterial diversity. The bacterial biodiversity associated with spores of G. irregulare that were isolated and cultured in vitro was significantly lower than that present on the spore surface, while total soil bacterial diversity was much higher. The bacteria associated with mycorrhizal fungi probably have an important role in the ability of plants to withstand biotic and abiotic stresses to which they are submitted.

Stretches of forest along the Limpopo and Shashe Rivers have been classified as a unique forest type in the vegetation of South Africa and are considered as being "critically endangered" by the South African Biodiversity Institute. Roughly 400 hectares of this riverine forest area inside the western section of the Mapungubwe National Park (MNP), a UNESCO World Heritage site, were deforested and therefore degraded due to previous agricultural cultivation practices. Given the extent of forest degradation that has occurred, the restoration of this area by means of the re–vegetation of indigenous trees to its former composition is one of the objectives of the MNP's management plan. The successful establishment of tree seedlings, especially in semi–arid systems, is however presented with a wide range of constraints and limiting conditions, which often result in very high mortality rates during restoration projects. An experimental exclosure, as identified by South African National Parks (SANParks), was therefore fenced off inside the degraded old lands to act as a demonstration site for the restoration of indigenous trees. A pilot study conducted in 2006, involved the transplantation of selected indigenous tree species with the aim of evaluating suitable re–vegetation technologies. The research contained in this dissertation was also conducted inside the experimental exclosure, where recommendations derived from the pilot study were evaluated, including the assessment of new re–vegetation technologies to enhance the establishment of the indigenous trees. This study was therefore a follow–up project which involved both field– and greenhouse trials. Seedlings of the following species were either transplanted into the experimental exclosure (field trial) or cultivated inside a controlled environment in the greenhouse at the North–West University: Acacia xanthophloea Benth. (fever tree), Berchemia discolor (Klotzsch) Hemsl. (brown–ivory), Combretum imberbe Wawra (leadwood), Faidherbia albida (Delile) A. Chev. (ana tree), Philenoptera violacea (Klotzsch) Schrire (apple–leaf), Salvadora australis Schweick. (narrow–leaved mustard tree) and Xanthocercis zambesiaca (Baker) Dumaz–le–Grand (nyala tree). During the follow–up study the effects of various enhancement treatments were tested regarding the survival, growth and physiological performance of seedlings in both the field– and greenhouse trials. The enhancement treatments consisted of the addition of compost and indigenous arbuscular mycorrhizal fungi (AMF). In addition, seedlings transplanted during the pilot study, which did not include enhancement treatments, were also monitored for establishment and growth. The potential use of established Acacia tortilis Hayne trees to facilitate growth and establishment and to act as "nursing plants", was also assessed. In addition, various pre–sowing treatments were also applied to seeds of selected tree species in the greenhouse to assess the germination rate. The survivorship and growth of seedlings in both the field– and greenhouse trial were determined by using three growth parameters, namely "stem diameter at the base", "stem diameter 30 cm from the base", and "height of the tree in its natural growth form". Chlorophyll fluorescence induction (JIP test) was measured on seedlings in both trials, using the multi–parametric expression, namely performance index (PIABS), as a measure of the overall vitality of the plants of each species–treatment combination. Physical and chemical analyses were carried out on the soil inside the experimental exclosure. Basic descriptive statistics were used to analyse seedling survival and germination rates, and a two–way analysis of variance (ANOVA) was used to determine the statistical significant effects of the various enhancement treatments on diameter growth in each species (p < 0.05). Fluorescence data were processed using the Biolyzer software and significant effects in each species were determined using the Student's t–test (p < 0.05). Multivariate data ordinations using the CANOCO package were used to determine the differences in soil types inside the experimental exclosure. Moisture stress due to transplantation shock, competition with dense grass cover and herbivory, resulted in an overall 55.8% seedling survival rate and negative stem diameter growth for transplanted seedlings in the field. In comparison, seedlings cultivated in the greenhouse had much higher survival rates and showed positive stem diameter growth. Most species in the greenhouse showed higher growth rates and significantly higher vitality values when planted with enhancement treatments. The responses of transplanted seedlings to the enhancement treatments were very species–specific in the field trials. Based on these results, it was concluded that the enhancement treatments were beneficial with regard to the establishment and growth of most of the species. The beneficial effect was however cancelled out by the various abiotic and biotic factors encountered in the natural environment. Seedlings transplanted in the understory of established pioneer A. tortilis trees had much lower survival rates as the extensive root system of A. tortilis most likely out–competed the transplanted seedlings for moisture and nutrients. Many seedlings were also predated by insects or small mammals which reduced the growing potential. The germination trials recorded the highest germination rates for most species when germinated in the compost–containing treatments. These trials also indicated that all of the investigated species showed higher survival rates when pre–sowing treatments, such as soaking, mechanical scarification and removing the seed from fruit, were applied. Various recommendations emphasising long–term monitoring, proper maintenance and after–care of future restoration efforts are made. These include experimental layout of exclosure plots and pretransplantation treatments of seedlings while cultivated in the nursery. During this study, the experimental exclosure was also used as a demonstration site for training and capacity building for SANParks personnel and students from academic institutions. / Thesis (M.Sc. (Environmental Science))--North-West University, Potchefstroom Campus, 2011.

Stretches of forest along the Limpopo and Shashe Rivers have been classified as a unique forest type in the vegetation of South Africa and are considered as being "critically endangered" by the South African Biodiversity Institute. Roughly 400 hectares of this riverine forest area inside the western section of the Mapungubwe National Park (MNP), a UNESCO World Heritage site, were deforested and therefore degraded due to previous agricultural cultivation practices. Given the extent of forest degradation that has occurred, the restoration of this area by means of the re–vegetation of indigenous trees to its former composition is one of the objectives of the MNP's management plan. The successful establishment of tree seedlings, especially in semi–arid systems, is however presented with a wide range of constraints and limiting conditions, which often result in very high mortality rates during restoration projects. An experimental exclosure, as identified by South African National Parks (SANParks), was therefore fenced off inside the degraded old lands to act as a demonstration site for the restoration of indigenous trees. A pilot study conducted in 2006, involved the transplantation of selected indigenous tree species with the aim of evaluating suitable re–vegetation technologies. The research contained in this dissertation was also conducted inside the experimental exclosure, where recommendations derived from the pilot study were evaluated, including the assessment of new re–vegetation technologies to enhance the establishment of the indigenous trees. This study was therefore a follow–up project which involved both field– and greenhouse trials. Seedlings of the following species were either transplanted into the experimental exclosure (field trial) or cultivated inside a controlled environment in the greenhouse at the North–West University: Acacia xanthophloea Benth. (fever tree), Berchemia discolor (Klotzsch) Hemsl. (brown–ivory), Combretum imberbe Wawra (leadwood), Faidherbia albida (Delile) A. Chev. (ana tree), Philenoptera violacea (Klotzsch) Schrire (apple–leaf), Salvadora australis Schweick. (narrow–leaved mustard tree) and Xanthocercis zambesiaca (Baker) Dumaz–le–Grand (nyala tree). During the follow–up study the effects of various enhancement treatments were tested regarding the survival, growth and physiological performance of seedlings in both the field– and greenhouse trials. The enhancement treatments consisted of the addition of compost and indigenous arbuscular mycorrhizal fungi (AMF). In addition, seedlings transplanted during the pilot study, which did not include enhancement treatments, were also monitored for establishment and growth. The potential use of established Acacia tortilis Hayne trees to facilitate growth and establishment and to act as "nursing plants", was also assessed. In addition, various pre–sowing treatments were also applied to seeds of selected tree species in the greenhouse to assess the germination rate. The survivorship and growth of seedlings in both the field– and greenhouse trial were determined by using three growth parameters, namely "stem diameter at the base", "stem diameter 30 cm from the base", and "height of the tree in its natural growth form". Chlorophyll fluorescence induction (JIP test) was measured on seedlings in both trials, using the multi–parametric expression, namely performance index (PIABS), as a measure of the overall vitality of the plants of each species–treatment combination. Physical and chemical analyses were carried out on the soil inside the experimental exclosure. Basic descriptive statistics were used to analyse seedling survival and germination rates, and a two–way analysis of variance (ANOVA) was used to determine the statistical significant effects of the various enhancement treatments on diameter growth in each species (p < 0.05). Fluorescence data were processed using the Biolyzer software and significant effects in each species were determined using the Student's t–test (p < 0.05). Multivariate data ordinations using the CANOCO package were used to determine the differences in soil types inside the experimental exclosure. Moisture stress due to transplantation shock, competition with dense grass cover and herbivory, resulted in an overall 55.8% seedling survival rate and negative stem diameter growth for transplanted seedlings in the field. In comparison, seedlings cultivated in the greenhouse had much higher survival rates and showed positive stem diameter growth. Most species in the greenhouse showed higher growth rates and significantly higher vitality values when planted with enhancement treatments. The responses of transplanted seedlings to the enhancement treatments were very species–specific in the field trials. Based on these results, it was concluded that the enhancement treatments were beneficial with regard to the establishment and growth of most of the species. The beneficial effect was however cancelled out by the various abiotic and biotic factors encountered in the natural environment. Seedlings transplanted in the understory of established pioneer A. tortilis trees had much lower survival rates as the extensive root system of A. tortilis most likely out–competed the transplanted seedlings for moisture and nutrients. Many seedlings were also predated by insects or small mammals which reduced the growing potential. The germination trials recorded the highest germination rates for most species when germinated in the compost–containing treatments. These trials also indicated that all of the investigated species showed higher survival rates when pre–sowing treatments, such as soaking, mechanical scarification and removing the seed from fruit, were applied. Various recommendations emphasising long–term monitoring, proper maintenance and after–care of future restoration efforts are made. These include experimental layout of exclosure plots and pretransplantation treatments of seedlings while cultivated in the nursery. During this study, the experimental exclosure was also used as a demonstration site for training and capacity building for SANParks personnel and students from academic institutions. / Thesis (M.Sc. (Environmental Science))--North-West University, Potchefstroom Campus, 2011.

Master of Science / Department of Agronomy / Charles W. Rice / Biotic interactions among mycorrhizal fungi, nematodes, plants and other microbial communities can have significant effects on the dynamics of C and nutrient cycling. The specific objectives of this study were (1) to evaluate the effects of grazing and mycorrhizal symbiosis on the allocation and storage of C, especially for plant above-and belowground biomass, (2) evaluate the biotic rhizosphere interactions and their role in C cycling, (3) determine the soil microbial community structure as a result of the plant-mycorrhizal symbiosis, and (4) determine the effect of mycorrhizal fungal abundance on soil aggregation. The soil for the experiment was sampled from the Ap horizon of a fine-silty, mixed, superactive, mesic Cumulic Hapludolls located at Konza Prairie Biological Station, Manhattan KS. The experiment was a three-way factorial in a complete randomized block design with four replications. The three factors were mycorrhizae (M), nematodes (N), and phosphorus (P). In a greenhouse study, 96 microcosms (52×32×40cm) were planted to Andropogon gerardii Vit. so that a third of the microcosms could be destructively sampled at the end of each growing season for three years. Plant biomass was separated into aboveground, rhizomes, and roots. All components were dried and weighed at harvest. Mycorrhizal fungi and P increased plant aboveground biomass, while nematodes decreased plant aboveground biomass compared to non-inoculated controls. As expected, P increased plant root biomass, while mycorrhizae increased plant rhizome biomass. Nematodes decreased both above- and belowground biomass. Phospholipid and neutral lipid fatty acid (PLFA and NLFA) analysis were determined for both soil and roots. Water-stable aggregates were separated using a modified Yoder wet-sieving apparatus and analyzed for mass, total C and N, and the isotopic composition of C. There was a positive relationship between AM fungal abundance in the soil and the mass of the largest macroaggregates (>2000µm) after the 3rd year (r=0.67). The effect of roots on the macroaggregate (>2000µm) fraction was not apparent. Phosphorus significantly increased smaller macroaggregates (250-2000µm), along with significantly enhanced plant root biomass, which indirectly demonstrated the effect of roots on the formation of macroaggregates (250-2000µm). The addition of P induced more plant derived C into the aggregates than the non-P amended microcosms as suggested by the [superscript]13C content of the aggregates. Our results confirmed the importance of biotic and abiotic interactions among mycorrhizae, nematodes, and phosphorus on plant growth and the resulting effect on the soil C cycle and soil aggregation.

<p>Concurrently with higher demands on comparability between companies, all Swedish listed parent companies are guilty to apply international accounting standards, IFRS/IAS, no later than January 1, 2005. In this thesis IFRS 7 Financial instruments: Disclosures, that treats information about financial instruments, is investigated. IFRS 7 aims to establish a good international standard for disclosures about financial instruments. The purpose of this thesis is to study differences in the interpretation of IFRS 7 Financial instruments: Disclosures between Swedish life insurance companies, problems – if any – that associate with the recommendation, the recommendation’s effect on accounting and the attitudes towards IFRS amongst the Swedish life insurance companies. The thesis is based on a qualitative method and the conclusion of the thesis is that the life insurance companies find it tricky to decide how the accounting shall be designed in compliance with IFRS 7. Almost all information needed already exists. The problem rather relates to the design of the accounting. Further more, the companies read the recommendation with different eyes and define different users of annual reports, that creates different interpretations. Balance- and income statements will be less affected of IFRS 7, while notes and disclosures will grow. Finally, the attitudes towards IFRS vary alot between life insurance companies.</p>

Azoxystrobin (AZY), a systemic broad-spectrum fungicide, is applied on crops to control soil-borne pathogenic fungi. This study aimed to determine the effects of AZY on non-target plant species and Glomus intraradices Schenck & Smith, an arbuscular mycorrhizal fungus (AMF) associated with plants' roots. We hypothesized that AZY negatively affects AMF viability; and that, if the plants were dependent on this symbiosis, AZY exerts an indirect detrimental effect on plant growth. To test this, three mycotrophic (Phalaris arundinacea L., Solidago canadense L., Geum canadense Jacq.) and one non-mycotrophic (Chenopodium album L.) native plant species were subjected to five AZY doses with or without AMF. Plants were grown for 60 days in a greenhouse, in individual pots, (4 plants X 2 AMF X 5 AZY X 6 replicates), and mesocosms (1 mes. X 2 AMF X 5 AZY X 6 replicates), and harvested 30 days after spraying, and dry mass was taken. Fresh root samples were used for microscopic assessment of AMF colonization. The results from the individual pot experiment show that the effects of AZY on biomass varied across plant species. AZY led to a significant increase in shoot and root mass of P. arundinacea, and a decrease in shoot mass of AMF inoculated G. canadense. The presence of AMF resulted in a significant increase in root and shoot mass of P. arundinacea, and an increase in root mass of S. canadense and shoot mass of C. album. In the mesocosm experiment AZY did not have a significant effect on the measured parameters, although the presence of AMF significantly increased root, shoot, and total dry mass of G. canadense and P. arundinacea. Conversely, AMF significantly decreased shoot and total dry mass of S. canadense. The results suggest that both direct and indirect effects should be taken into account when assessing the impact of pesticides on non-target plant species.

The research project for this PhD set out to provide a best practice example of bringing together industry (Hanson Heidelberg Cement Group), a charitable body (The Parks Trust), non-departmental public body (Environment Agency) and academia (Cranfield University). The Parks Trust (landowner) and Hanson (quarry operator) worked together with the vision of creating a new floodplain forest landscape along a 1 km reach of the River Great Ouse following extraction of gravels from the site. It was the first project of its kind in the United Kingdom where planning permission was obtained specifically for the creation of a floodplain forest habitats post quarrying. The aim of the PhD research was to determine appropriate ecological approaches to apply to the assessment and future monitoring of habitat outcomes of a floodplain forest restoration project at a mineral extraction site. A central element of the research was the design of a scientifically justified monitoring programme, with key variables determined being: soil characteristics, water quality, vegetation development, site topography and water table level data. An Adaptive Monitoring Framework (AMF) was chosen to set the proposed monitoring within which was complemented with the hypothesis - The ratio of wet/dry vegetation within the floodplain forest is determined by the site topography and water table level. The hypothesis was tested by analysis of the key variables through fieldwork and existing data sources supplemented with a study of the water table level interaction with two typical floodplain forest tree species (Salix viminalis and Populus trichocarpa x deltoides) in a glasshouse experiment. Findings from the field and experimental research were then used within a spatially based landscape ecology scenario approach to identify the most suitable areas of the study site for specific species planting according to soil-water levels and topography in the floodplain forest. Outputs of this research enhance understanding of the key aspects to consider when assessing floodplain forest re-creation/restoration and enable guidelines and recommendations to be developed for land managers based on a long-term and an adaptive ecological monitoring approach. These management guidelines and recommendations based on a systematic scientific approach applied within the research should be appropriate to other similar restoration projects. The research provides the background evidence on what should be measured to determine the environmental changes of the floodplain forest habitat restoration as it develops towards restoration success.

nÃo hà / A cultura do melÃo assume grande importÃncia econÃmica no estado do CearÃ, notadamente nas exportaÃÃes da fruta que aumentam a cada ano. No entanto, para manter essa alta produtividade à necessÃria a formaÃÃo de mudas sadias em substratos adequados e que suportem as condiÃÃes do campo. A utilizaÃÃo do pà de coco seco ou verde em composiÃÃes de substratos e em conjunto com inoculaÃÃo de Fungos MicorrÃzicos Arbusculares (FMA) à recomendado, uma vez que o pà de coco à substrato natural, biodegradÃvel e de baixo custo. AlÃm disso, a inoculaÃÃo com FMA tornarà as mudas mais resistentes ao transplantio para o campo bem como aumentarà a capacidade das mudas de absorver nutrientes, principalmente o fÃsforo. O presente trabalho teve por objetivos testar diferentes concentraÃÃes de substratos (pà de coco seco, verde e solo) na colonizaÃÃo micorrÃzica do melÃo e avaliar o efeito da adubaÃÃo orgÃnica do solo em mudas de melÃo inoculadas com FMA e produzidas em substratos, pà de coco seco ou verde em ambiente estÃril e nÃo estÃril. Para tanto, dois experimentos foram conduzidos em casa-de-vegetaÃÃo pertencente ao Departamento de CiÃncias do Solo da Universidade Federal do Cearà no Campus do Pici, Fortaleza-CE. O delineamento experimental adotado nos experimentos foi o inteiramente casualizado, com dez e oito tratamentos, respectivamente nos Experimentos 1 e 2, e quatro repetiÃÃes. Foram assim constituÃdos os tratamentos do experimento 1: 70% de Pà de coco seco (PCS) ou verde (PCV) mais 30% Solo inoculado ou nÃo com FMA; 30% PCS ou PCV mais 70% Solo inoculado ou nÃo com FMA e 100% Solo com ou sem inoculaÃÃo. No Experimento 2 as sementes foram germinadas nas duas melhores composiÃÃes de substrato inoculado com FMA e transplantadas para vasos contendo solo estÃril ou nÃo, adubado ou nÃo com composto orgÃnico. Ao final de 30 dias apÃs a germinaÃÃo ou transplantio, as plantas foram coletadas e determinaram-se as variÃveis de crescimento, as variÃveis microbiolÃgicas e conteÃdo de macro e micro nutrientes na parte aÃrea. Foi observado no Experimento 1 que as composiÃÃes de substratos formados por 30% de PCS ou PCV mais 70% Solo inoculado com FMA apresentaram os melhores valores para as variÃveis de crescimento e conteÃdos dos nutrientes analisadas. As composiÃÃes de substratos formados com 70% de pà de coco verde x foram os que mais restringiram o crescimento e desenvolvimento das plantas de melÃo. No Experimento 2 as plantas adubadas com composto orgÃnico tiveram os maiores valores de matÃria seca e fresca da parte aÃrea, altura e conteÃdos de nutrientes analisados independente do solo ser estÃril ou nÃo estÃril. A adubaÃÃo orgÃnica favoreceu a absorÃÃo de fÃsforo pelas plantas, principalmente em condiÃÃes de solo nÃo estÃril, indicando que as espÃcies de FMA prÃ-inoculadas possuem grande capacidade adaptativa e competitiva em relaÃÃo aos FMA nativos. / Melon culture has a great economic importance in the State of CearÃ, Brazil, especially in fruit exportation to others countries. But to maintain that high productivity, healthy seedlings growing in suitable substrates that sustain plants in the field after transplanting are necessary. The use of dry or green coconut dust as a substrate composition associated with arbuscular mycorrhizal fungi inoculation is a recommended procedure, as coconut dust is a low cost natural biodegradable substrate. Arbuscular mycorrhizal soil inoculation makes seedlings more resistant to transplanting and increase nutrients absorption capacity, especially phosphorus. The objective of this dissertation was to evaluate different substrates concentrations (dry and green coconut dust and soil) on melon arbuscular mycorrhizal colonization (Experiment 1) and the effect of organic matter fertilization on AMF inoculated plants growing in a sterile and non-sterile soil, under greenhouse conditions. A randomized statistical design was adopted, with ten and eight treatments, respectively to Experiments 1 and 2, and four replications. Thirty days after germination or transplanting, plants were harvested and analyzed for their growth and microbiological variables and shoot nutrients content. Substrates compositions with 30% of dry or green coconut dust and inoculated with AMF increased melon growth as compared with higher concentrations. Sterilized or non-sterilized soil condition does not influenced plants development under organic fertilization. Addition of organic compost increased phosphorus uptake by plants grown on non-sterile soil, indicating a high competition capacity of pre-inoculated plants transplanted to non-sterile soil.

Concurrently with higher demands on comparability between companies, all Swedish listed parent companies are guilty to apply international accounting standards, IFRS/IAS, no later than January 1, 2005. In this thesis IFRS 7 Financial instruments: Disclosures, that treats information about financial instruments, is investigated. IFRS 7 aims to establish a good international standard for disclosures about financial instruments. The purpose of this thesis is to study differences in the interpretation of IFRS 7 Financial instruments: Disclosures between Swedish life insurance companies, problems – if any – that associate with the recommendation, the recommendation’s effect on accounting and the attitudes towards IFRS amongst the Swedish life insurance companies. The thesis is based on a qualitative method and the conclusion of the thesis is that the life insurance companies find it tricky to decide how the accounting shall be designed in compliance with IFRS 7. Almost all information needed already exists. The problem rather relates to the design of the accounting. Further more, the companies read the recommendation with different eyes and define different users of annual reports, that creates different interpretations. Balance- and income statements will be less affected of IFRS 7, while notes and disclosures will grow. Finally, the attitudes towards IFRS vary alot between life insurance companies.

Azoxystrobin (AZY), a systemic broad-spectrum fungicide, is applied on crops to control soil-borne pathogenic fungi. This study aimed to determine the effects of AZY on non-target plant species and Glomus intraradices Schenck & Smith, an arbuscular mycorrhizal fungus (AMF) associated with plants' roots. We hypothesized that AZY negatively affects AMF viability; and that, if the plants were dependent on this symbiosis, AZY exerts an indirect detrimental effect on plant growth. To test this, three mycotrophic (Phalaris arundinacea L., Solidago canadense L., Geum canadense Jacq.) and one non-mycotrophic (Chenopodium album L.) native plant species were subjected to five AZY doses with or without AMF. Plants were grown for 60 days in a greenhouse, in individual pots, (4 plants X 2 AMF X 5 AZY X 6 replicates), and mesocosms (1 mes. X 2 AMF X 5 AZY X 6 replicates), and harvested 30 days after spraying, and dry mass was taken. Fresh root samples were used for microscopic assessment of AMF colonization. The results from the individual pot experiment show that the effects of AZY on biomass varied across plant species. AZY led to a significant increase in shoot and root mass of P. arundinacea, and a decrease in shoot mass of AMF inoculated G. canadense. The presence of AMF resulted in a significant increase in root and shoot mass of P. arundinacea, and an increase in root mass of S. canadense and shoot mass of C. album. In the mesocosm experiment AZY did not have a significant effect on the measured parameters, although the presence of AMF significantly increased root, shoot, and total dry mass of G. canadense and P. arundinacea. Conversely, AMF significantly decreased shoot and total dry mass of S. canadense. The results suggest that both direct and indirect effects should be taken into account when assessing the impact of pesticides on non-target plant species.