Human disturbance and forest diversity in the Tansa Valley, India

We assessed the diversity of woody plants at 15 forested sites in the Tansa Valley of Thane District, in Maharashtra, India. The fewest species (11) were seen at a degraded mangrove site near the river mouth, and the greatest number (150) in the rich semi-evergreen forest on Tungar Hill. For all sites there were 141 tree, 25 shrub and 15 liana species, a total of 181 species. Excluding the mangrove site, which had no species in common with the other 14 sites, we analyzed the species distributions in detail. 2 These sites ranged in area from 4 to 30 km each, had woody floras of 89 6 6 species, and varied in intensity of human impact. Despite a history of exploitation and substantial reduction in biomass from firewood collecting, set fires and illicit tree felling, considerable plant diversity remains in the area.We found a modest increase in species richness in transects away from two villages. We observed the exploitation of the forest by the principal users, primarily of the Warli Tribe. They exploited a wide variety of forest resources (92 species), for medicines, foods, construction materials, household goods, manure and other purposes. They collected 15 items for sale. By far the single most important item collected was firewood, which dramatically reduced forest biomass within 2 km of villages. The species distributions in these forest remnants are strongly nested, mostly due to varying degrees of disturbance at individual sites. The high species diversity on Tungar Hill is most likely a relict of the earlier character of forests throughout much of the valley. It merits the highest priorities for preservation, as a refuge for Western Ghat species at the northern limits of their distributions.

Stressors, mediators, and health care outcomes of home enteral nutrition in family caregivers and their older adult care recipients

Family caregivers manage home enteral nutrition (HEN) for over 77% of an estimated 1 of every 400 Medicare recipients. Increasing usage of HEN in older adults combined with reliance on family caregivers raises concerns for the quality, outcomes, and costs of care. These concerns are relevant in light of Medicare limitations on nursing assistance and non-reimbursement for nutrition services, despite annual costs of over $600 million. This study applied stress process theories to assess stressor, mediator, and outcome variables salient to HEN and caregiving. In-home structured interviews occurred with a multi-ethnic sample of 30 caregiving dyads at 1–3 months after discharge on HEN. Care recipients were aged ≥60 (M = 68.4 years) and did not have dementia. Caregivers were aged ≥21, unpaid, and lived within 45 minutes of care recipients. Caregivers performed an average of 19.7 tasks daily for 61.9 hours weekly. Training needs were identified for 33 functional, care management, technical, and nutritional tasks. Preparedness scores were low (M = 1.73/4.0), and positively correlated with competence, self-rated quality of care and positive feelings, and negatively with overload, role captivity, and negative feelings (Ps < .05). Caregivers had multiple changes in lifestyle and dietary behaviors. Lifestyle changes positively correlated with overload, and negatively with preparedness and positive feelings. Dietary changes positively correlated with number of tasks, overload, role captivity and negative feelings, and negatively with preparedness (Ps < .01). Fifty-seven percent of caregivers aged >50 were at nutrition risk. Care recipients fared worse. Average weight change was −4.35 pounds (P < .001). Physical complications interrupted daily enteral infusions. Water intake was half of fluid need and associated with signs of dehydration (P < .001). Physical and social function was poor, with older subjects more impaired ( P < .04). Those with better prepared or less overloaded caregivers had higher functionality and QOL (P < .002). Complications, type of feeding tube, and caregiver preparedness correlated with frequency of health care utilization (Ps < .05). Efficacy of HEN in older adults requires specialized caregiver training, attention to caregivers' needs, and frequent monitoring from a highly skilled multidisciplinary team including dietitians. ^

Prenatal augmented auditory stimulation and visual system development: Effects of timing on intersensory organization

This study investigated the effects of augmented prenatal auditory stimulation on postnatal visual responsivity and neural organization in bobwhite quail (Colinus virginianus). I delivered conspecific embryonic vocalizations before, during, or after the development of a multisensory, midbrain audiovisual area, the optic tectum. Postnatal simultaneous choice tests revealed that hatchlings receiving augmented auditory stimulation during optic tectum development as embryos failed to show species-typical visual preferences for a conspecific maternal hen 72 hours after hatching. Auditory simultaneous choice tests showed no hatchlings had deficits in auditory function in any of the groups, indicating deficits were specific to visual function. ZENK protein expression confirmed differences in the amount of neural plasticity in multiple neuroanatomical regions of birds receiving stimulation during optic tecturn development, compared to unmanipulated birds. The results of these experiments support the notion that the timing of augmented prenatal auditory stimulation relative to optic tectum development can impact postnatal perceptual organization in an enduring way.^

"Unfair'' Restaurant Reviews:To Sue Or Not To Sue

In their discussion entitled - “Unfair” Restaurant Reviews: To Sue Or Not To Sue - by John Schroeder and Bruce Lazarus, Assistant Professors, Department of Restaurant, Hotel and Institutional Management at Purdue University, the authors initially state: “Both advantages and disadvantages exist on bringing lawsuits against restaurant critics who write “unfair” reviews. The authors, both of whom have experience with restaurant criticism, offer practical advice on what realistically can be done by the restaurateur outside of the courtroom to combat unfair criticism.” Well, this is going to be a sticky wicket no matter how you try to defend it, reviews being what they are; very subjective pieces of opinionated journalism, especially in the food industry. And, of course, unless you can prove malicious intent there really is no a basis for a libel suit. So, a restaurateur is at the mercy of written opinion and the press. “Libel is the written or published form of slander which is the statement of false remarks that may damage the reputation of others. It also includes any false and malicious publication which may damage a person's business, trade, or employment,” is the defined form of the law provided by the authors. Anecdotally, Schroeder and Lazarus offer a few of the more scathing pieces reviewers have written about particular eating establishments. And, yes, they can be a bit comical, unless you are the owner of an establishment that appears in the crosshairs of such a reviewer. A bad review can kneecap even a popular eatery. “Because of the large readership of restaurant reviews in the publication (consumer dining out habits indicate that nearly 50 percent of consumers read a review before visiting a new restaurant) your business begins a very dangerous downward tailspin,” the authors reveal, with attribution. “Many restaurant operators contend that a bad review can cost them an immediate trade loss of upward of 50 percent,” Schroeder and Lazarus warn. “The United States Supreme Court has ruled that a restaurant owner can collect damages only if he proves that the statement or statements were made with “actual malice,” even if the statements were untrue,” the authors say by way of citation. And that last portion of the statement cannot be over-emphasized. The first amendment to the U.S. Constitution does wield a heavy hammer, indeed, and it should. So, what recourse does a restaurateur have? The authors cautiously give a guarded thumbs-up to a lawsuit, but you better be prepared to prove a misstatement of fact, as opposed to the distinguishable press protected right of opinion. For the restaurateur the pitfalls are many, the rewards few and far between, Schroeder and Lazarus will have you know. “…after weighing the advantages and disadvantages of a lawsuit against a critic...the disadvantages are overwhelming,” the authors say. “Chicago restaurant critic James Ward said that someone dumped a load of manure on his yard accompanied by a note that read - Stop writing that s--t! - after he wrote a review of a local restaurant.” Such is a novel if not legally measurable tack against an un-mutual review.

A biotecnologia na propagação e conservação do umbuzeiro (Spondias tuberosa Arr. Cam.) e percepção sobre sua importância por agricultores da comunidade Malhada Vermelha, Campo Redondo (RN-Brasil)

The umbu tree (Spondias tuberosa Arruda) is a fruit native to the northeast of Brazil with great economic, social and ecological importance for the northeastern semi-arid region. Despite its role, the umbu tree has suffered negative pressure thanks to cluttered extractivism and to negative selection of its fruits, which as the deforestation and the dormancy of seeds contribute to the decrease of its production year after year, making necessary studies that contribute to the improvement of this specie and its conservation. Given the risks to the conservation of the specie and its usefulness to the population, the association between plant biotechnology, for being a tool that can be used to increase its production. and the perception of gathering communities, by valuing the point of view and the knowledge of the population, can facilitate its conservation. This work aimed to develop methods of propagation for umbu tree as well as contribute to its conservation by using biotechnology, with specific objectives to contribute to the conservation of this species; determine concentrations of BAP and ANA in the formation of buds; testing the efficiency of different substrates and concentrations of gibberellic acid on germination in vitro and ex vitro, as well as capture the perception of families in communities that engage in the gathering of umbu. To study the germination, the seeds were inoculated in different substrates (vermiculite, vermiculite + clay, clay, clay + manure and manure + vermiculite) and in different concentrations of gibberellic acid (0 mg, 250 g and 500 mg). For the formation of buds BAP to 0.1 mg-1 was associated with different concentrations of ANA (0.2; 0.4; 0.8mg.L-1). The study of perception was conducted by applying semi-structured questionnaire with Malhada Vermelha community. The experiments resulted in vermiculite and concentration of 500 mg gibberellic acid as the best for germination. The association of 0.1 mg.L-1 of BAP to 0.2 mg.L-1 of ANA provided better formation of buds. As to the application of questionnaires, they revealed that the population understands the decreased amount of umbu plants and umbu fruit in the region, as well as shows concern for its conservation.

Crescimento inicial e morfologia foliar em plantas de Mimosa caesalpiniaefolia Benth. Em função do manejo microbiano, sob estresse salino

The sabiá (Mimosa caesalpiniaefolia Benth.) is an endemic species of the Caatinga biome, considered tolerant to salt and water stress. The process of salinization of soil and groundwater and surface water is one of the most important problems of environmental degradation, with its harmful effects being more pronounced in the areas of arid and semiarid regions, and rapidly growing in many parts of the globe, causing problems of the major crop yield. Organic conditioners as barnyard manure, and rice hulls can contribute to reducing the PST, possibly due to the release of CO2 and the production of organic acids during the decomposition of organic matter, and act as sources of calcium and magnesium and inhibit the availability sodium. The intimate association of mycorrhizae and beneficial to plants results in increased uptake of water and nutrients by plants, especially phosphorus, due to their low mobility in soil. The objective of this study was to evaluate the initial growth of thrush seedlings under inoculation with mycorrhizal fungi and fertilized with manure corral and irrigated with water of different salinity levels. The experiment was conducted in greenhouse conditions of vegetation on the premises of the Agricultural School of Jundiaí - UFRN, Campus Macaíba. The adopted statistical design was randomized composed of twelve treatments - three substrates (sterile soil, manure and FMA), four salinity levels (0.2, 1.5, 3.0 and 4.5 dS m-1 ) and five repetitions, totaling sixty experimental units. The results indicate that inoculation with mycorrhizal fungi own contributions to the growth of plants, especially in roots and shoots, which suggests that its application is beneficial in establishing thrush plants in natural conditions, with poor soil in P. Levels salinity caused no effects with statistical significance in plant development, indicating Sabia resistance to it.

Lâminas de água salina e doses de adubação orgânica na produção de palma Miúda adensada no semiárido

Cactus pear is an important forage for livestock in semi-arid region of Brazil, due to its adaptation to climate conditions in this region, high productivity and nutritional value. The yield of this cactus has positively responded to techniques such as planting density, fertilization and cutting managements, however, in Rio Grande do Norte State, only certain areas have favorable climate conditions to the development of this crop. Drip irrigation, with a small amount of water, has proven to be an alternative to the viability of cactus pear cultivation in these areas. The research aimed to evaluate the effects of different levels of saline water and manure organic fertilization on the morphological characteristics and production of fresh and dry matter of the prickly-pear cactus cv. Miúda (Nopalea cochenillifera Salm Dick) in a dense planting system. The experiment was conducted at the Experimental Station of Terras Secas (EMPARN), Pedro Avelino, latitude 5°31'21" South and longitude 36°23'14" West. The soil was classified as Typical Cambisol Haplicum Carbonate and the water used in irrigation, C4S1T3 (5,25 dS.m-1), with planting spacing of 2.0 x 0.25 m (20,000 plants ha-1). A completely randomized design in a split plot was used, where water levels (0, 7.5, 15.0 and 30.0 mm month-1) with 10 days intervals, were the main plots and organic fertilization (0 , 25 and 50 Mg ha-1 yr-1) the subplots, with four replicates. The measured morphological characteristics were number of cladodes, height and volume of the plant; length, width, perimeter, thickness, area and cladodes area index, fresh and dry matter production, dry matter content, water use efficiency (WUE) and damage promoted by cochineal pest (Diaspis echinocacti) and soft rot (Erwinia carotovora). There was no influence (P>0.05) of organic fertilization on most variables, particularly in relation to the production of fresh and dry matter. The water levels had a significant influence (P<0.05) on most variables, promoting higher height and volume of the plants, larger and thicker cladodes, and increase on fresh and dry matter production (13.55 Mg DM ha-1 yr-1). The absence of irrigation caused a significant expansion in plant damage caused by the cochineal pest and when irrigated with different water levels there was an increase in damage and stand loss, caused by soft rot, been more intense at the higher water level.

Escala diagramática e influência de sistemas de produção na ocorrência do crestamento gomoso da melancia

CHAPTER 1 - The gummy stem blight, caused by the fungus D. bryoniae, is a disease commonly found in watermelon cultivated in several countries. In Brazil, there are numerous studies related to the disease, but there are not uniform methods for quantifying of disease severity in the field. Thus, we developed a diagrammatic scale based on scanned photos of watermelon leaves infected with D. bryoniae. The scale developed showed levels of 0; 10; 20; 45; 65 and 90% of severity. The scale validation was divided into two parts: initially, 10 evaluators (half with experienced and other half without experience) estimated the disease severity based on the initial observation of 100 photos of watermelon leaves with symptoms of the disease at different severity levels. Before, the same evaluators estimated the disease severity with the support of the scale prepared from the Quant program. Data were analyzed using linear regression and were obtained angular, linear, and correlation coefficients. Based on these data, we determined the accuracy and precision of the evaluations. The correlation coefficients (R2) ranged from 0.88 - 0.97 for the experienced evaluators and from 0.55 - 0.95 for the inexperienced evaluators. The average angular coefficient (A) for inexperienced evaluators was 20.42 and 8.61 with and without the support of diagrammatic scale, respectively. Experienced evaluators showed values of average linear coefficient of 5.30 and 1.68 with and without the support of diagrammatic scale, respectively. The absolute errors analysis indicated that the use of diagrammatic scale contributed to minimize the flaws in the severity levels estimation. The diagrammatic scale proposed shown adequate for gummy stem blight severity evaluation in watermelon. CHAPTER 2 - The gummy stem blight (Didymella bryoniae) is a disease that affects the productivity of watermelon leading to losses over 40%. This study aimed to evaluate the efficiency of different production systems in control of gummy stem blight in watermelon for to establish efficient methods to combat the disease. There were applied the following treatments: conventional tillage (T1), integrated management (T2) and organic management (T3). In T1 and T2 were applied mineral fertilization and T3 was used bovine manure. There was application of fungicides and insecticides in commercial dose in T1 and T2, being after soil chemical analysis in T2. Disease severity was assessed by grading scale. The experimental design was randomized blocks. The severity of gummy stem blight has increased substantially during the fruit formation. Watermelon plants grown with integrated management (T2) showed lower levels of disease severity, while plants in organic management (T3) exhibited higher levels of severity. We conclude that management based on judicious accompaniments in field represents best way to achieve the phytosanitary aspect adequate for cultivation of watermelon in Tocantins.

Practical engineering of hard spin-glass instances

Recent technological developments in the field of experimental quantum annealing have made prototypical annealing optimizers with hundreds of qubits commercially available. The experimental demonstration of a quantum speedup for optimization problems has since then become a coveted, albeit elusive goal. Recent studies have shown that the so far inconclusive results, regarding a quantum enhancement, may have been partly due to the benchmark problems used being unsuitable. In particular, these problems had inherently too simple a structure, allowing for both traditional resources and quantum annealers to solve them with no special efforts. The need therefore has arisen for the generation of harder benchmarks which would hopefully possess the discriminative power to separate classical scaling of performance with size from quantum. We introduce here a practical technique for the engineering of extremely hard spin-glass Ising-type problem instances that does not require "cherry picking" from large ensembles of randomly generated instances. We accomplish this by treating the generation of hard optimization problems itself as an optimization problem, for which we offer a heuristic algorithm that solves it. We demonstrate the genuine thermal hardness of our generated instances by examining them thermodynamically and analyzing their energy landscapes, as well as by testing the performance of various state-of-the-art algorithms on them. We argue that a proper characterization of the generated instances offers a practical, efficient way to properly benchmark experimental quantum annealers, as well as any other optimization algorithm.

Effects of vermicomposted spent mushroom compost on growing medium characteristics, plant growth, yield and abiotic stress tolerance

Treatment of agricultural biodegradable wastes and by-products can be carried out using composting or vermicomposting, or a combination of both treatment methods, to create a growing medium amendment suitable for horticultural use. When compared to traditional compost-maturation, vermicompost-maturation resulted in a more mature growing medium amendment i.e. lower C/N and pH, with increased nutrient content and improved plant growth response, increasing lettuce shoot fresh and dry weight by an average of 15% and 14%, respectively. Vermicomposted horse manure compost was used as a growing medium amendment for lettuce and was found to significantly increase lettuce shoot and root growth, and chlorophyll content. When used as a growing medium amendment for tomato fruit production, vermicomposted spent mushroom compost increased shoot growth and marketable yield, and reduced blossom end rot in two independent studies. Vermicompost addition to peat-based growing media increased marketable yield by an average of 21%. Vermicompost also improved tomato fruit quality parameters such as acidity and sweetness. Fruit sweetness, as measured using Brix value, was significantly increased in fruits grown with 10% or 20% vermicompost addition by 0.2 in truss one and 0.3 in truss two. Fruit acidity (% citric acid) was significantly increased in plants grown with vermicompost by an average of 0.65% in truss one and 0.68% in truss two. These changes in fruit chemical parameters resulted in a higher tomato fruit overall acceptability rating as determined by a consumer acceptance panel. When incorporated into soil, vermicomposted spent mushroom compost increased plant growth and reduced plant stress under conditions of cold stress, but not salinity or heat stress. The addition of 20% vermicompost to cold-stressed plants increased plant growth by an average of 30% and increased chlorophyll fluorescence by an average of 21%. Compared to peat-based growing medium, vermicompost had consistently higher nutrient content, pH, electrical conductivity and bulk density, and when added to a peat-based growing medium, vermicomposted spent mushroom compost altered the microbial community. Vermicompost amendment increased the microbial activity of the growing medium when incorporated initially, and this increased microbial activity was observed for up to four months after incorporation when plants were grown in it. Vermicomposting was shown to be a suitable treatment method for agricultural biodegradable wastes and by-products, with the resulting vermicompost having suitable physical, chemical and biological properties, and resulting in increased plant growth, marketable yield and yield quality, when used as an amendment in peat-based growing medium.

Molecular docking and geographical information systems as tools to assess the potential impact of veterinary medicines on non-target organisms and the environment

Veterinary medicines (VMs) from agricultural industry can enter the environment in a number of ways. This includes direct exposure through aquaculture, accidental spillage and disposal, and indirect entry by leaching from manure or runoff after treatment. Many compounds used in animal treatments have ecotoxic properties that may have chronic or sometimes lethal effects when they come into contact with non-target organisms. VMs enter the environment in mixtures, potentially having additive effects. Traditional ecotoxicology tests are used to determine the lethal and sometimes reproductive effects on freshwater and terrestrial organisms. However, organisms used in ecotoxicology tests can be unrepresentative of the populations that are likely to be exposed to the compound in the environment. Most often the tests are on single compound toxicity but mixture effects may be significant and should be included in ecotoxicology testing. This work investigates the use, measured environmental concentrations (MECs) and potential impact of sea lice treatments on salmon farms in Scotland. Alternative methods for ecotoxicology testing including mixture toxicity, and the use of in silico techniques to predict the chronic impact of VMs on different species of aquatic organisms were also investigated. The Scottish Environmental Protection Agency (SEPA) provided information on the use of five sea lice treatments from 2008-2011 on Scottish salmon farms. This information was combined with the recently available data on sediment MECs for the years 2009-2012 provided by SEPA using ArcGIS 10.1. In depth analysis of this data showed that from a total of 55 sites, 30 sites had a MEC higher than the maximum allowable concentration (MAC) as set out by SEPA for emamectin benzoate and 7 sites had a higher MEC than MAC for teflubenzuron. A number of sites that were up to 16 km away from the nearest salmon farm reported as using either emamectin benzoate or teflubenzuron measured positive for the two treatments. There was no relationship between current direction and the distribution of the sea lice treatments, nor was there any evidence for alternative sources of the compounds e.g. land treatments. The sites that had MECs higher than the MAC could pose a risk to non-target organisms and disrupt the species dynamics of the area. There was evidence that some marine protected sites might be at risk of exposure to these compounds. To complement this work, effects on acute mixture toxicity of the 5 sea lice treatments, plus one major metabolite 3-phenoxybenzoic acid (3PBA), were measured using an assay using the bioluminescent bacteria Aliivibrio fischeri. When exposed to the 5 sea lice treatments and 3PBA A. fischeri showed a response to 3PBA, emamectin benzoate and azamethiphos as well as combinations of the three. In order to establish any additive effect of the sea lice treatments, the efficacy of two mixture prediction equations, concentration addition (CA) and independent action ii(IA) were tested using the results from single compound dose response curves. In this instance IA was the more effective prediction method with a linear regression confidence interval of 82.6% compared with 22.6% of CA. In silico molecular docking was carried out to predict the chronic effects of 15 VMs (including the five used as sea lice control). Molecular docking has been proposed as an alternative screening method for the chronic effects of large animal treatments on non-target organisms. Oestrogen receptor alpha (ERα) of 7 non-target bony fish and the African clawed frog Xenopus laevis were modelled using SwissModel. These models were then ‘docked’ to oestradiol, the synthetic oestrogen ethinylestradiol, two known xenoestrogens dichlorodiphenyltrichloroethane (DDT) and bisphenol A (BPA), the antioestrogen breast cancer treatment tamoxifen and 15 VMs using Auto Dock 4. Based on the results of this work, four VMs were identified as being possible xenoestrogens or anti-oestrogens; these were cypermethrin, deltamethrin, fenbendazole and teflubenzuron. Further investigation, using in vitro assays, into these four VMs has been suggested as future work. A modified recombinant yeast oestrogen screen (YES) was attempted using the cDNA of the ERα of the zebrafish Danio rerio and the rainbow trout Oncorhynchus mykiss. Due to time and difficulties in cloning protocols this work was unable to be completed. Use of such in vitro assays would allow for further investigation of the highlighted VMs into their oestrogenic potential. In conclusion, VMs used as sea lice treatments, such as teflubenzuron and emamectin benzoate may be more persistent and have a wider range in the environment than previously thought. Mixtures of sea lice treatments have been found to persist together in the environment, and effects of these mixtures on the bacteria A. fischeri can be predicted using the IA equation. Finally, molecular docking may be a suitable tool to predict chronic endocrine disrupting effects and identify varying degrees of impact on the ERα of nine species of aquatic organisms.

Los debates en torno al ferrocarril en España anteriores a la creación de RENFE: el camino hacia el monopolio de Estado

Desde su nacimiento hasta la caída de la dictadura de Primo de Rivera, el ferrocarril se perfiló como una industria doblemente creadora de riqueza, estimulando por un lado la ya existente e impulsando el desarrollo económico por otro. Ante sus peculiaridades técnicas, económicas y de mercado, los distintos gobiernos adoptaron soluciones intervencionistas de mayor o menor grado. Simultáneamente, en su primer desarrollo, se produjo el abandono del paradigma clásico basado en la libre competencia, lo que derivó en la conversión del ferrocarril en foco de la retórica anti-competencia y de la práctica intervencionista. En este trabajo realizamos un seguimiento del nacimiento y desarrollo del ferrocarril, centrado exclusivamente en la evolución político-económica del sector dentro de la propia evolución histórica, paralela a la vía nacionalista del capitalismo español, y en la descriptiva teórica y práctica del desarrollo del intervencionismo y las restricciones al libre mercado.

Welke Constructen Zijn van Invloed op Attitude van Leerkrachten om Samenwerkend Leren in te Zetten als Instructiestrategie?

Lugtenberg, S. (2016)Welke Constructen Zijn van Invloed op Attitude van Leerkrachten om Samenwerkend Leren in te Zetten als Instructiestrategie? Mei, 17, 2016, Heerlen, Nederland: Open Universiteit

Perceptie van de rol van de controller

De rol van de controller behelst een grote verscheidenheid aan activiteiten. Er is veel over deze rol geschreven, dat resulteerde in verschillende gezichtspunten over en categorieën van controller activiteiten. In het algemeen kan gesteld worden dat de controller de manager ondersteunt bij de uitvoering van zijn besluitvormingsproces. Er is niet veel geschreven over perceptieverschillen over de rol van de controller. Omdat dat wel nuttig kan zijn voor de werkrelatie tussen manager en controller is onderzocht of er perceptieverschillen bestaan en bij welke controller activiteiten deze zich voordoen. Het onderzoek naar perceptieverschillen tussen managers en controllers over de rol van de controller is uitgevoerd door een kwalitatief onderzoek, een gevalsstudie, bij een universitair medisch centrum. Drie manager-controller koppels zijn geïnterviewd aan de hand van een door hen ingevulde lijst met controller activiteiten. De resultaten van de interviews zijn de belangrijkste bron voor het onderzoek. Er komen drie verklaringscategorieën naar voren voor de perceptieverschillen, namelijk 1. een perceptieverschil veroorzaakt door een interpretatieverschil over het hiërarchische niveau waarop de activiteit wordt uitgevoerd; 2. een perceptieverschil veroorzaakt door een interpretatieverschil over de betekenis van de woorden waarmee de activiteit is omschreven; 3. een perceptieverschil veroorzaakt door een interpretatieverschil over het kwaliteitsniveau waarop de activiteit wordt uitgevoerd. De controller kent in het algemeen een hogere score toe aan het belang van het uitvoeren van de controlling activiteit dan de manager. Er bestaan veel perceptieverschillen, maar het patroon tussen de 3 onderzochte koppels met betrekking tot hun perceptie van het al dan niet uitvoeren van de controller activiteit en met betrekking tot het belang dat zij aan het uitvoeren van de activiteit hechten is te grillig om een gelegitimeerde conclusie te trekken over het daadwerkelijke bestaan van perceptieverschillen of over de importantie van een activiteit als moderator voor de verklaring van het perceptieverschil. De meeste perceptieverschillen worden verklaard door een interpretatieverschil over het hiërarchisch niveau waarop de activiteit wordt uitgevoerd. In deze gevallen die liggen op het gebied van interne analyse, risico management en management control systemen, is de manager meestal van mening dat een controller activiteit wordt uitgevoerd, terwijl de controller van mening is dat deze niet wordt uitgevoerd. Dit verschil kan te maken hebben met de afstand van de beoordelaar tot de uit te voeren activiteit. Bij de meeste perceptieverschillen percipieert de manager de activiteit als uitgevoerd en de controller percipieert deze als niet uitgevoerd. Naast de afstand tot de uit te voeren activiteit, kan ook het professioneel oogpunt meespelen als verklarende factor voor deze perceptieverschillen. Dit speelt met name een rol bij activteiten op het gebied van interne analyse, leiding geven en veranderen en onderhoud van systemen. Over activteiten behorend bij het controllertype business partner bestaan meer perceptieverschillen dan die behorend bij het type policeman. Dit kan betekenen dat de business partner activiteiten van de onderzochte controllers niet of minder zichtbaar worden uitgevoerd. De perceptie er over verschilt zeker.

Ik ben een gelukkeling! Exploratief Onderzoek naar het Geluk van Basisschoolleerlingen binnen de Schoolcontext.

Wessels, N. (2016). Ik ben een gelukkeling! Exploratief Onderzoek naar het Geluk van Basisschoolleerlingen binnen de Schoolcontext. Juli, 26, 2016, Heerlen, Nederland: Open Universiteit.