Many family-owned businesses lack strategies regarding succession planning. Succession planning is a company's way of embracing the future. The majority of U.S.-based family-owned businesses do not survive to the second generation, and only 3% of family-owned businesses make it past a third generation. This descriptive case study explored strategies that 4 leaders of a family-owned financial business in the Washington, DC area use to prepare future generations to assume leadership roles in their company. The theory of family systems and the theory of organizational and business development were the conceptual frameworks for this study. In-depth interviews with purposively selected members of the small family-owned business were supplemented with a review of documentation from archival records. Yin's 5-step analysis guided the coding process of participants' response, capturing essential elements using the participants' own language. Member checking was used to validate the transcribed data. The major themes of the study revealed the owners' strategies relating to comprehensive business development, examining the family systems, strengthening retention of all employees, examining organizational theory, planning for the future with contingency strategies, strengthening team building, training and support, and understanding leadership knowledge and leadership competency. This study may benefit small businesses by providing lessons learned on ensuring organizational sustainability. This study's implications for social change include contributing to social stability and continuing economic growth.

The biodiversity of vascular plants and invertebrates (beetles) was studied on the strips by the railway track during two years in South Bohemia. The phytocenological mapping and pitfall trapping was used for the studying of model groups. The biodiversity of both studied groups was relatively high with different ecological characteristic of its communities. The both hygrophilous and xerophilous species occur in locality. The ubiquitous eurytopic species of beetles prevail in communities, but the rare specific species were found also. The number of specimen of both invasive and rare plant species was low. The railway track play the important role of biocentrum more for invertebrates than plants.

The main goal of this thesis is the complex description of the testament. The problems of this ancient and utmost important instrument of law, which is given to the testator to decide who will get his property after his death, is comprehensively described in the five chapters of this work. This thesis mainly focuses on the key element in the Czech civil law of current time, which is the new civil code that brings severe changes especially to the hereditary law. Major differences can be seen especially in comparison with the so called socialistic civil codes. The new civil law regulation surpasses the ideologically motivated and oversimplified provisions of these old laws. The most important changes are bound with the new basic principles, especially with the testator's will as a leading principle of the hereditary law. This principle is in fact mostly applied in the testament law; therefore the new civil code has great impact on the examined topic. The first chapter of this work is dedicated to the creation of testament as the instrument of law in the beginnings of civilization. It includes further development in several ancient states and the chapter is closed with the more detailed analysis of the base source of the modern civil law, the roman private law. The second chapter describes history and...

Studies were conducted to determine the effectiveness of using targeted grazing and prescribed burning as tools to reduce fire hazards and cheatgrass (Bromus tectorum) dominance on rangelands in the northern Great Basin. A field study, with four grazing-burning treatments (graze and no-burn, graze and burn, no-graze and burn, and no-graze and no-burn), was conducted on a B. tectorum-dominated site near McDermitt, Nevada from 2005-2007. Cattle removed 80-90% of standing biomass in grazed plots in May 2005 and 2006 when B. tectorum was in the boot (phenological) stage. Grazed and ungrazed plots were burned in October 2005 and 2006. Targeted grazing in May 2005 reduced B. tectorum biomass and cover, which resulted in reductions in flame length and rate of spread when plots were burned in October 2005. When grazing treatments were repeated on the same plots in May 2006, B. tectorum biomass and cover were reduced to the point that fires did not carry in grazed plots in October 2006. Fuel characteristics of the October 2005 burns were used to parameterize dry climate grass models in BehavePlus 3.0, and simulation modeling indicated that grazing in spring (May) would reduce the potential for catastrophic fires during the peak fire season (July-August). The graze-and-burn treatment was more effective than grazing alone (graze and no-burn treatment) and burning alone (no-graze and burn treatment) in reducing B. tectorum cover, biomass, plant density, and seed density, and in shifting species composition from a community dominated by B. tectorum to one composed of a suite of species [including tumble mustard (Sisymbrium altissimum), clasping pepperweed (Lepidium perfoliatum), and Sandberg bluegrass (Poa secunda)], with B. tectorum as a component rather than a dominant. A simulation study was designed to compare the cost-effectiveness of using cattle grazing and herbicide to create fuel breaks on B. tectorum-dominated landscapes in the northern Great Basin. Fuel characteristics from this targeted grazing study and from a Plateau® (Imazapic) herbicide study near Kuna, Idaho were used to parameterize fire behavior models and simulate flame lengths and rates of spread for the two fuel reduction treatments under peak fire conditions using BEHAVE Plus. Targeted grazing and Plateau® had similar reductions in flame length and rate of spread. Cattle grazing had high fixed costs (primarily fencing), and was more cost-effective than applications of Plateau® under five fuel loading scenarios except for three consecutive years of low fuel loads.

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動態的社會中，由於都市成長、經濟發展及所得增加等結果，必然引起法 定土地使用計畫變更之需求，而導致原有使用分區及收益性較低之農地編 定變更。然由於農地的變更係一不能反轉的投資(Irreinvestment)，故於 兼顧其他產業之發展與需求時，對農地變更使用宜有嚴謹的管制措施，俾 維護整體農業資源的完整。本研究基於土地使用承繼理論與成長管理理念 ，對現行台灣地區農地變更使用概況進行分析，並進一步對現行農地變更 使用管制及農地變更使用權益調整規定加以檢討，發現農地變更使用法制 規定的確存有若干待改進之處。而為了解現行法制背景下農地變更使用之 影響，以台北縣蘆洲鄉及二省道新莊市中港厝段與泰山鄉泰山段為個案， 分析農地合法與非法變更之影響，結果發現法制規定的不完備，使得無論 合法或非法之變更對於農業經營產生負面之作用，且造成權益不均之現象 。基於對農地變更使用法制規定及個案影響分析之結果，對台灣地區農地 變更使用制度，建議由農地變更使用之法制面、權益面及執行面予以改進 ，並擬具相關之配合措施，以為未來農地變更使用制度改進之建議。

Conservation of wood-decaying fungi requires improved knowledge about the long-term effects of forest management; regarding habitat loss, fragmentation and fire suppression. To better understand such effects, I examined the influence of area, isolation, fire history and forest stand characteristics on communities of wood-decaying fungi. Species richness and composition were studied along a gradient of 22 forested islands varying in size (0.16 to 17.58 ha) and fire history (spanning 5000 years) in a boreal forest archipelago in northern Sweden. A total of 490 records of 41 polypore species were found in 33 circular plots, each 0.1 ha in size. Species richness and the number of red-listed species were analyzed using generalized linear models (GLMs), while species composition was examined using non-metric multidimensional scaling (NMDS) ordination. The species composition was clearly different between recent-fire (< 300 years since last fire) and old-fire (≥ 300 years since last fire) islands, mirroring the shift in tree species composition as pine-associated fungal species were replaced by spruce-associated fungal species. The volume of logs was the only variable influencing the species richness, although the diversity of logs showed a clear trend of also influencing species richness positively. The results demonstrate the importance of having both recent-fire and old-fire forests as landscape-level habitats and species pools, where fire naturally would constitute a key role for maintaining forest biodiversity in the boreal forest landscape. The results also stress the importance of dead wood for species richness at the individual forest stands.

<p dir="ltr">North American beaver are ecosystem and habitat altering mammals with a wide distribution in North America. Beaver are associated with bodies of fresh water while utilizing riparian habitat by foraging on woody and herbaceous, terrestrial and aquatic vegetation, as well as creating lodges, dams, dens, and scent mounds. Chain O’Lakes State Park was chosen as a study area for surveying beaver activity and woody species communities. The aim of the study was to better understand the relationship between beaver, and specifically, the woody vegetation in their foraging and home range. There is a large swath of habitat that beaver can utilize and alter within Chain O’Lakes State Park including the lakes, streams, and forests that attract visitors. The factors that have been found to influence beaver utilization in Chain O’Lakes State Park (and North America at large) are woody species community composition, abundance of heavily preferred woody species, as well as a combination of both an absence of predators and an abundance of aquatic vegetation. Based on the distribution of heavily, occasionally, and rarely preferred woody species across the understory (new individuals) and overstory (mature individuals) stratum an inference can be made that most of the riparian habitat around the lakes will continue to and/or shift into a higher proportion of species that beaver heavily select. A minority of the habitat shall shift away from those species and towards rarely and/or occasionally selected species. I will provide USDA APHIS Wildlife Services that play a wildlife management role in Chain O’Lakes State Park with the survey information detailing how beaver and their structures interact with the ecosystem, hypothesized methods for preserving the woody species that are targeted by beaver foraging within the park, and supplementary information that may aid in maintaining the riparian habitats for the benefit of park’s biodiversity and wildlife persistence while continuing to provide an enriched experience within Northwest Indiana with the potential to inform the greater collection of parks and maintained land at large.</p>

La modélisation dynamique des systèmes écologiques constitue une méthode incontournable pour comprendre,prédire et contrôler la dynamique des écosystèmes semi-naturels, qui fait intervenir des processuscomplexes. Le principal objectif de cette thèse est de développer un modèle permettant de simuler la dynamiqueà moyen terme de la végétation herbacée dans les prairies permanentes, en tenant compte à lafois de la productivité et de la biodiversité. Les prairies sont des réservoirs présentant une forte biodiversitévégétale, qui soutiennent de nombreux services écosystémiques. Sur le plan agricole, cette importantediversité contribue à la qualité de la production fourragère, et de plus, elle permet une plus grande résistancede la végétation face à des changements climatiques (réchauffement moyen, vagues de chaleur etde sécheresse).Pourtant, cette notion clé de biodiversité n’est que faiblement prise en considération dans la modélisationde l’écosystème prairial : elle est souvent absente ou alors présente sous une forme très simplifiée. Enréponse à ces considérations, ces travaux de thèse présentent la construction d’un modèle de successionbasé sur des processus, décrit par un système d’équations différentielles ordinaires, qui représente ladynamique de la végétation aérienne des prairies tempérées. Ce modèle intègre les principaux facteursécologiques impactant la croissance et la compétition des espèces herbacées, et peut s’ajuster à n’importequel niveau de diversité, par le choix du nombre et de l’identité des espèces initialement présentes dansl’assemblage. Ce formalisme mécaniste de modélisation nous permet alors d’analyser les relations qui lientdiversité, productivité et stabilité, en réponse à différentes conditions climatiques et différents modes degestion agricole.[...]Ces résultats soulignent alors le besoin de prendre en compte le rôle clé joué par la biodiversité dansles modèles de l’écosystème prairial, de par son impact sur le comportement des dynamiques simulées.De plus, pour rendre correctement compte des interactions au sein de la végétation, le nombre d’espècesconsidéré dans le modèle doit être suffisamment important. Enfin, nous comparons les simulations devégétation de ce modèle à des mesures issues de deux sites expérimentaux, la prairie de fauche d’Oensingen,et le pâturage de Laqueuille. Les résultats de ces comparaisons sont encourageants et soulignentla pertinence du choix et de la représentation des processus écologiques clés qui composent ce modèlemécaniste.Ce travail de thèse propose donc un modèle, en total adéquation avec les besoins actuels en terme demodélisation de l’écosystème prairial, qui permet de mieux comprendre la dynamique de la végétationherbacée et les interactions entre productivité, diversité et stabilité. / Dynamic modelling of ecological systems is an essential method to understand, predict and control thedynamics of semi-natural ecosystems, which involves complex processes. The main objective of this PhDthesis is to develop a simulation model of the medium- and long-term dynamics of the herbaceous vegetationin permanent grasslands, taking into account both biodiversity and productivity. Grasslandecosystems are often hot spots of biodiversity, which contributes to the temporal stability of their services.On an agricultural perspective, this important biodiversity contributes to the forage quality, andbesides, it induces a higher ability of the vegetation cover to resist to different climatic scenarios (globalwarming, heat and drought waves).However, this key aspect of biodiversity is only poorly included in grassland models : often absent ofmodelling or included in a very simple form. Building on those considerations, this PhD work exposes thewriting of a process-based succession model, described by a system of Ordinary Differential Equationsthat simulates the aboveground vegetation dynamics of a temperate grassland. This model implementedthe main ecological factors involved in growth and competition processes of herbaceous species, and couldbe adjust to any level of diversity, by varying the number and the identity of species in the initial plantcommunity. This formalism of mechanistic models allows us to analyse relationships that link diversity,productivity and stability, in response to different climatic conditions and agricultural management.In mathematical grassland models, plant communities may be represented by a various number of statevariables, describing biomass compartments of some dominant species or plant functional types. The sizeof the initial species pool could have consequences on the outcome of the simulated ecosystem dynamicsin terms of grassland productivity, diversity, and stability. This choice could also influence the modelsensitivity to forcing parameters. To address these issues, we developed a method, based on sensitivityanalysis tools, to compare behaviour of alternative versions of the model that only differ by the identityand number of state variables describing the green biomass, here plant species. This method shows aninnovative aspect, by performing this model sensitivity analysis by using multivariate regression trees. Weassessed and compared the sensitivity of each instance of the model to key forcing parameters for climate,soil fertility, and defoliation disturbances. We established that the sensitivity to forcing parameters ofcommunity structure and species evenness differed markedly among alternative models, according tothe diversity level. We show a progressive shift from high importance of soil fertility (fertilisation level,mineralization rate) to high importance of defoliation (mowing frequency, grazing intensity) as the sizeof the species pool increased.These results highlight the need to take into account the role of species diversity to explain the behaviourof grassland models. Besides, to properly take into account those interactions in the grassland cover, theconsidered species pool size considered in the model needs to be high enough. Finally, we compare modelsimulations of the aboveground vegetation to measures from two experimental sites, the mowing grasslandof Oensingen, and the grazing grassland of Laqueuille. Results of these comparison are promising andhighlight the relevance of the choice and the representation of the different ecological processes includedin this mechanistic model.Thus, this PhD work offers a model, perfectly fitting with current needs on grassland modelling, whichcontribute to a better understanding of the herbaceous vegetation dynamics and interactions betweenproductivity, diversity and stability.

Nuvarande redovisningsregler och principer under IFRS är till viss del öppna för subjektiva bedömningar om hur kostnader och intäkter ska redovisas. Denna subjektivitet går stundom under benämningen resultatmanipulering och innebär då att företagets resultat antingen justeras i positiv eller negativ riktning beroende på bakomliggande incitament. De subjektiva valen kan delas in i operationella åtgärder eller diskretionära periodiseringar, beroende på om de påverkar kassaflödet eller ej. Denna studie fokuserar på hur redovisningsreglerna kan användas för att uppnå resultatmanipulering och inriktas därför på de diskretionära periodiseringarna. Forskning har påvisat att möjligheten till resultatmanipulering är särskilt påtaglig i samband med att företag byter vd. Det baseras på teorierna om horisontproblemet och stålbad, att vd:n i varje given situation ämnar uppnå maximal personlig vinning. Då tidigare studier sällan undersökt den svenska marknaden avser vi uppnå kontribution om hur teorierna om resultatmanipulering är applicerbara under svenska regelverk och normer, från dess att IFRS infördes till dags dato. Via syftet att undersöka sambandet mellan ett byte av vd och resultatmanipulering har vi för avsikt att hjälpa investerare till att bättre förstå marknaden och till förbättrade investeringsbeslut. Via kvantitativ analys av årsredovisningar har vi med hjälp av den modifierade Jonesmodellen tagit fram ett mått på företags diskretionära periodiseringar. Måttet har likställts med resultatmanipulering och ställts i relation till företags vd-byten. Kopplat till horisontproblemet har nivån på resultatmanipulering jämförts mot vd-byte som sker efterföljande räkenskapsår. Teorin om stålbad har i sin tur testats genom att undersöka om resultatmanipulering nyttjas under en vd:s första verksamma år, alternativt i något av de efterföljande två räkenskapsåren. Resultaten påvisade att den svenska marknaden skiljer sig mot både bakomliggande teori och tidigare forskning. Förekomsten av horisontproblemet eller stålbad kunde inte bevisas, däremot fann studien att resultatet skrivs upp via resultatmanipulering i de två efterföljande åren efter att ett byte av vd skett. Anmärkningsvärt bevisades även att resultatminskande åtgärder utförs året innan ett rutinmässigt vd-byte inträffar. Sett till orsakssambanden bevisades därutöver att sannolikheten för att ett vd-byte kom att inträffa ökade vid användning av negativ resultatmanipulering samt när företagets lönsamhet var lägre än marknadsgenomsnittet. Studien belyser att kausalitetsproblem föreligger mellan resultatmanipulering, vd-byte och företagets lönsamhet. De exakta orsakssambanden kan studien inte förmå förklara utan vi påvisar att ytterligare forskning behöver genomföras för att klargöra det sanna orsaksförhållandet. Avslutningsvis renderar studien teoretiskt bidrag då den påvisar att teorierna om horisontproblemet och stålbad i samband med vd-byte inte stämmer in på den svenska marknaden.