Effects of subsidizing the first employee – Empirical evidence from Finland

Small businesses form a significant share of all businesses and employ a large share of all employees. Therefore, governments are often interested in subsidizing them and especially employment in smaller firms. Nonemployer firms have received special interest, especially in Finland, due to their large share of all businesses. It has been argued that the government should encourage them to hire by subsidizing employment. However, there is no evidence on the effectiveness of such policies. In general, there is surprisingly little evidence on how small firms react to employment subsidies or of employment subsidies targeted according to firm characteristics. The subject of this thesis is the effects of subsidizing the first employee. While theoretical background suggests the subsidy might have efficiency gains, because there might be market inefficiencies that lead to too little employment in small firms. The focus of this research, however, is on the empirical evidence. There was a regional subsidy for hiring the first employee in Finland between 2007 and 2011. Nonemployer firms in the subsidy area were eligible for a wage subsidy for two years when they hired the first employee. The design of the subsidy enables studying the effects in a natural experiment framework that are nowadays popular in public economics. It can be shown that the area without the subsidy provides a good counterfactual to the area where the subsidy was available. Therefore, the effects of the subsidy can be estimated with difference-in-differences method. This method compares the change in the subsidy area to the change in the area without the subsidy. The data used is firm level data spanning from 2000 to 2013. The data is provided by the Finnish Tax Administration including tax declarations by all Finland based companies. The effects for hiring decisions are estimated by examining the effects for alternative variables such as employment, wage expenditure and turnover. According to the results, the subsidy did not have statistically significant effect on any of the variables of interest. Therefore, it can be concluded that the subsidy did not increase hires in nonemployer firms. This implies that the labour demand elasticity of nonemployer firms is very small. The results are in line with previous literature on the effectiveness of general employment subsidies in Scandinavia that suggest that labour demand elasticity is rather small resulting in small or no effects of employment subsidies. However, my research provides new evidence on labour demand of nonemployer firms especially that has not been studied before. The results are in line with the observation that most nonemployer firms are self-employed persons who are not interested in growing their business to employ others as well, but only provide for themselves. Because of this employment subsidies to the self-employed are not particularly well targeted. The theoretical grounds for the subsidy actually hold for other small firms as well, so it can be argued the subsidy would be more effective if it was extended for hiring the first few employees.

“Never Give up:” The Strengths and Strategies Used Among Undocumented College Students From Central America to Access and Persist in U.S. Higher Education

The purpose of this study was to identify the strengths and strategies that undocumented college students from Central America used to access and persist in United States higher education. A multiple-case study design was used to conduct in-depth, semi-structured interviews and document collection from ten persons residing in Illinois, Maryland, Ohio, Texas, and Washington. Yosso’s (2005, 2006) community cultural wealth conceptual framework, an analytical and methodological tool, was used to uncover assets used to navigate the higher education system. The findings revealed that participants activated all forms of capital, with cultural capital being the least activated yet necessary, to access and persist in college. Participants also activated most forms of capital together or consecutively in order to attain financial resources, information and social networks that facilitated college access. Participants successfully persisted because they continued to activate forms of capital, displayed a high sense of agency, and managed to sustain college educational goals despite challenges and other external factors. The relationships among forms of capital and federal, state, and institutional policy contexts, which positively influenced both college access and persistence were not illustrated in Yosso’s (2005, 2006) community cultural wealth framework. Therefore, this study presents a modified community cultural wealth framework, which includes these intersections and contexts. In the spirit of Latina/o critical race theory (LatCrit) and critical race theory (CRT), the participants share with other undocumented students suggestions on how to succeed in college. This study can contribute to the growing research of undocumented college students, and develop higher education policy and practice that intentionally consider undocumented college students’ strengths to successfully navigate the institution.

Assessing the influence of abiotic factors and leaf-level properties on the stability of growing-season canopy greenness in a deciduous forest

Maps depicting spatial pattern in the stability of summer greenness could advance understanding of how forest ecosystems will respond to global changes such as a longer growing season. Declining summer greenness, or “greendown”, is spectrally related to declining near-infrared reflectance and is observed in most remote sensing time series to begin shortly after peak greenness at the end of spring and extend until the beginning of leaf coloration in autumn,. Understanding spatial patterns in the strength of greendown has recently become possible with the advancement of Landsat phenology products, which show that greendown patterns vary at scales appropriate for linking these patterns to proposed environmental forcing factors. This study tested two non-mutually exclusive hypotheses for how leaf measurements and environmental factors correlate with greendown and decreasing NIR reflectance across sites. At the landscape scale, we used linear regression to test the effects of maximum greenness, elevation, slope, aspect, solar irradiance and canopy rugosity on greendown. Secondly, we used leaf chemical traits and reflectance observations to test the effect of nitrogen availability and intrinsic water use efficiency on leaf-level greendown, and landscape-level greendown measured from Landsat. The study was conducted using Quercus alba canopies across 21 sites of an eastern deciduous forest in North America between June and August 2014. Our linear model explained greendown variance with an R2=0.47 with maximum greenness as the greatest model effect. Subsequent models excluding one model effect revealed elevation and aspect were the two topographic factors that explained the greatest amount of greendown variance. Regression results also demonstrated important interactions between all three variables, with the greatest interaction showing that aspect had greater influence on greendown at sites with steeper slopes. Leaf-level reflectance was correlated with foliar δ13C (proxy for intrinsic water use efficiency), but foliar δ13C did not translate into correlations with landscape-level variation in greendown from Landsat. Therefore, we conclude that Landsat greendown is primarily indicative of landscape position, with a small effect of canopy structure, and no measureable effect of leaf reflectance. With this understanding of Landsat greendown we can better explain the effects of landscape factors on vegetation reflectance and perhaps on phenology, which would be very useful for studying phenology in the context of global climate change

Molecular analysis of RNA1 and RNA2 sequences from a betanodavirus isolated from giant grouper (Epinephelus lanceolatus) in Australia

Betanodavirus infections have a significant impact through direct losses and trade restrictions for aquaculture sectors in Australia. The giant grouper, Epinephelus lanceolatus, is a high-value, fast-growing species with significant aquaculture potential. With subacute to chronic mortalities reported from a commercial aquaculture facility in northern Queensland, the viral nervous necrosis in the affected fish was confirmed using a RT-qPCR followed by virus isolation using the SSN-1 cell line. The RNA1 and RNA2 segments were sequenced and nucleotide sequences were compared with betanodavirus sequences from GenBank. Phylogenetic analysis revealed that both these sequences clustered with sequences representing red spotted grouper nervous necrosis virus genotype and showed high sequence identity to virus sequences affecting other grouper species. This is the first report confirming infection by betanodavirus in E. lanceolatus from Australia with successful isolation of the virus in a cell culture system, and analysis of nearly full length RNA1 and RNA2 sequences.

Biofuels and high value added products from the yeast Rhodosporidium toruloides NCYC 921: Strategies towards a true cost-effective and environmentally sustainable integrated multiproduct driven biorefinery [Poster]

Single-cell oils (SCO) have been considered a promising source of 3rd generation biofuels mainly in the final form of biodiesel. However, its high production costs have been a barrier towards the commercialization of this commodity. The fast growing yeast Rhodosporidium toruloides NCYC 921 has been widely reported as a potential SCO producing yeast. In addition to its well-known high lipid content (that can be converted into biodiesel), is rich in high value added products such as carotenoids with commercial interest. The process design and integration may contribute to reduce the overall cost of biofuels and carotenoid production and is a mandatory step towards their commercialization. The present work addresses the biomass disruption, extraction, fractionation and recovery of products with special emphasis on high added valued carotenoids (beta-carotene, torulene, torularhodin) and fatty acids directed to biodiesel. The chemical structure of torularhodin with a terminal carboxylic group imposes an additional extra challenge in what concern its separation from fatty acids. The proposed feedstock is fresh biomass pellet obtained directly by centrifugation from a 5L fed-batch fermentation culture broth. The use of a wet instead of lyophilised biomass feedstock is a way to decrease processing energy costs and reduce downstream processing time. These results will contribute for a detailed process design. Gathered data will be of crucial importance for a further study on Life-Cycle Assessment (LCA).

DISSOLVED AND GASEOUS FLUXES OF CARBON AND NITROGEN FROM URBAN WATERSHEDS OF THE CHESAPEAKE BAY

Carbon and nitrogen loading to streams and rivers contributes to eutrophication as well as greenhouse gas (GHG) production in streams, rivers and estuaries. My dissertation consists of three research chapters, which examine interactions and potential trade-offs between water quality and greenhouse gas production in urban streams of the Chesapeake Bay watershed. My first research project focused on drivers of carbon export and quality in an urbanized river. I found that watershed carbon sources (soils and leaves) contributed more than in-stream production to overall carbon export, but that periods of high in-stream productivity were important over seasonal and daily timescales. My second research chapter examined the influence of urban storm-water and sanitary infrastructure on dissolved and gaseous carbon and nitrogen concentrations in headwater streams. Gases (CO2, CH4, and N2O) were consistently super-saturated throughout the course of a year. N2O concentrations in streams draining septic systems were within the high range of previously published values. Total dissolved nitrogen concentration was positively correlated with CO2 and N2O and negatively correlated with CH4. My third research chapter examined a long-term (15-year) record of GHG emissions from soils in rural forests, urban forest, and urban lawns in Baltimore, MD. CO2, CH4, and N2O emissions showed positive correlations with temperature at each site. Lawns were a net source of CH4 + N2O, whereas forests were net sinks. Gross CO2 fluxes were also highest in lawns, in part due to elevated growing-season temperatures. While land cover influences GHG emissions from soils, the overall role of land cover on this flux is very small (< 0.5%) compared with gases released from anthropogenic sources, according to a recent GHG budget of the Baltimore metropolitan area, where this study took place.

Two “pillars” of cold-water coral reefs along Atlantic European margins: Prevalent association of Madrepora oculata with Lophelia pertusa, from reef to colony scale

The scleractinian coral Lophelia pertusa has been the focus of deep-sea research since the recognition of the vast extent of coral reefs in North Atlantic waters two decades ago, long after their existence was mentioned by fishermen. These reefs where shown to provide habitat, concentrate biomass and act as feeding or nursery grounds for many species, including those targeted by commercial fisheries. Thus, the attention given to this cold-water coral (CWC) species from researchers and the wider public has increased. Consequently, new research programs triggered research to determine the full extent of the corals geographic distribution and ecological dynamics of “Lophelia reefs”. The present study is based on a systematic standardised sampling design to analyse the distribution and coverage of CWC reefs along European margins from the Bay of Biscay to Iceland. Based on Remotely Operated Vehicle (ROV) image analysis, we report an almost systematic occurrence of Madrepora oculata in association with L. pertusa with similar abundances of both species within explored reefs, despite a tendency of increased abundance of L. pertusa compared to M. oculata toward higher latitudes. This systematic association occasionally reached the colony scale, with “twin” colonies of both species often observed growing next to each other when isolated structures were occurring off-reefs. Finally, several “false chimaera” were observed within reefs, confirming that colonial structures can be “coral bushes” formed by an accumulation of multiple colonies even at the inter-specific scale, with no need for self-recognition mechanisms. Thus, we underline the importance of the hitherto underexplored M. oculata in the Eastern Atlantic, re-establishing a more balanced view that both species and their yet unknown interactions are required to better elucidate the ecology, dynamics and fate of European CWC reefs in a changing environment.

Anarchism and abolitionism in restorative justice: from promises to subjugated discourses.

Over the past 40 years, restorative justice (RJ) has slowly emerged as one of the most promising novelties within western contemporary penality, a relentlessly growing field of research able to inspire concrete actions within, outside or against many and diverse criminal justice systems. The Directive 2012/29/EU (i.e. Victims’ Directive) is just the last and most evident effort in this direction, with its emphasis on RJ as a victim service...

Plutonium release from Fukushima Daiichi fosters the need for more detailed investigations

The contamination of Japan after the Fukushima accident has been investigated mainly for volatile fission products, but only sparsely for actinides such as plutonium. Only small releases of actinides were estimated in Fukushima. Plutonium is still omnipresent in the environment from previous atmospheric nuclear weapons tests. We investigated soil and plants sampled at different hot spots in Japan, searching for reactor-borne plutonium using its isotopic ratio Pu-240/Pu-239. By using accelerator mass spectrometry, we clearly demonstrated the release of Pu from the Fukushima Daiichi power plant: While most samples contained only the radionuclide signature of fallout plutonium, there is at least one vegetation sample whose isotope ratio (0.381 +/- 0.046) evidences that the Pu originates from a nuclear reactor (Pu239+240 activity concentration 0.49 Bq/kg). Plutonium content and isotope ratios differ considerably even for very close sampling locations, e.g. the soil and the plants growing on it. This strong localization indicates a particulate Pu release, which is of high radiological risk if incorporated.

Mushroom growing as a livelihood option to fishing among Lake Edward fisher communities

Fisheries activities are the main source of livelihood for the communities that live at Lake Edward fish landing sites. The landing sites include: Kazinga, Katwe, Kayanja, Kishenyi Rwenshama and Katunguru and are located within Queen Elizabeth Conservation Area (QECA). In spite of being the main source of livelihood, 74% of the respondents in a 2013 survey reported that catches for the main targeted fish species namely: Bagrus docmak (Semutundu), Oreochromis niloticus (Tilapia) and Protopterus aethiopicus (Mamba) were declining due to overfishing and catching of immature fish by the rapidly increasing population. Lake Edward Frame surveys had shown that the number of fishing crafts increased from 302 in 2008 to 330 in 2011, while the number of fishers increased from 355 to 600 during the same period. Between 2008 and 2010, catch per boat, for Bagrus docmak (Semutundu) declined from 5.25 kg to 4.04 kg and for Protopterus aethiopicus (Mamba) from 2.63 kg to 1.03kg. It has been suggested that reducing pressure on the lake should be handled using different approaches, one of which is introduction of programs for enhancing livelihood options which do not conflict with conservation of Queen Elizabeth Conservation Area (QECA). The main goal of this study was therefore to identify, prioritize and pilot livelihood options at selected landing sites of Lakes Edward and George.

The development of the accounting professional in a postcolonial context: evidence from Sierra Leone

Despite increasing interest in the development of the accountancy profession and constitutive professional bodies in ex-colonies, little is known about the development of professional accountants as individuals. Similarly, although the continuing influence of the legacies of colonialism and imperialism on the accounting professionalisation trajectory in ex-colonies has been recognised, little attempt has been made to theorise such continuing colonial intervention as a postcolonial condition of accommodation and resistance, with implications for the development of professional accountants. This thesis fills this vacuum by employing four aspects of the critical lens of postcolonial theory – local-global nexus, psycho-existential complex, postcolonial hybridity and diaspora - to gain an insight into the development of accounting professionals in ex-colonies with specific reference to Sierra Leone. Specifically, it examines the current model of accounting professionalisation adopted in Sierra Leone and implications for the development of professional accountants in the country; investigates the historical and ideological legacies of colonialism that shaped and continue to influence the professionalisation trajectory in Sierra Leone; explores the perceptions of Sierra Leonean chartered and aspiring accountants of their professional identity in terms of their professional development within Sierra Leone; and explores the lived experiences of Sierra Leonean chartered and aspiring accountants in the diaspora and the diaspora effect on accountancy in Sierra Leone. The empirical evidence presented here emanated from two sources: a web-based survey and semi-structured interviews with Sierra Leonean chartered and aspiring accountants both within and outside the country at the time of the study. The model for developing professional accountants in Sierra Leone comprises a partnership between the local professional body, ICASL, and the British-based global body, the ACCA. A postcolonial analysis of the empirical evidence reveals that an unintended consequence of this model is that the local is co-opted within the global while the global becomes increasingly localised. The analysis also shows that the presence of a perceived global body ‘inferiorises’ the local body to the point of undesirability among local chartered and aspiring accountants. Thus the partnership has to date done little by way of developing ICASL’s capacity to ensure the development of a localised profession and professionals. Instead, it produces, within the Sierra Leone accountancy space, professional hybrids that at once pose as global as well as local accountants. This has significant implications for the local profession because many of the hybrid professional accountants who could potentially drive the local profession forward end up in the diaspora, which leaves the local profession in a weaker state. Also, given the established link between a robust accountancy profession and sustainable economic development, such professional diasporisation could negatively impact on the country’s economic development. In sum, Sierra Leone has failed to establish an accounting professionalisation model that develops professional accountants (through contextualised professional education and training) that meets the specific accounting needs of its growing economy.

Connecting people and ideas from around the world: global innovation platforms for next-generation ecology and beyond

We present a case for using Global Community Innovation Platforms (GCIPs), an approach to improve innovation and knowledge exchange in international scientific communities through a common and open online infrastructure. We highlight the value of GCIPs by focusing on recent efforts targeting the ecological sciences, where GCIPs are of high relevance given the urgent need for interdisciplinary, geographical, and cross-sector collaboration to cope with growing challenges to the environment as well as the scientific community itself. Amidst the emergence of new international institutions, organizations, and meetings, GCIPs provide a stable international infrastructure for rapid and long-term coordination that can be accessed by any individual. This accessibility can be especially important for researchers early in their careers. Recent examples of early-career GCIPs complement an array of existing options for early-career scientists to improve skill sets, increase academic and social impact, and broaden career opportunities. We provide a number of examples of existing early-career initiatives that incorporate elements from the GCIPs approach, and highlight an in-depth case study from the ecological sciences: the International Network of Next-Generation Ecologists (INNGE), initiated in 2010 with support from the International Association for Ecology and 20 member institutions from six continents.

MOWING TO GROWING: TRANSFORMING A MUNICIPAL GOLF COURSE TO URBAN AGRICULTURE IN BALTIMORE CITY

This thesis demonstrates how landscape architects can transform underused golf course facilities located within cities for urban agriculture (UA). In the last decade more than 1000 golf courses have closed in the United States. Municipal golf courses represent some of the largest pieces of open space in cities and because of their inherent infrastructure they can provide the ideal location to support large-scale UA. In Southwest Baltimore large food deserts are a serious health concern and represent a lack of access to healthy food options for residents. Carroll Urban Agriculture Park is a design response resulting from a detailed analysis of the existing Carroll Park Golf Course and the surrounding community of Southwest Baltimore. The design will create an urban farm in a park-like setting to provide readily accessible healthy food options and various educational opportunities, and to support current and future urban agriculture related businesses in Baltimore.

ENZYME-FREE UBIQUITIN LIGATION. FROM NATIVE CHEMICAL LIGATION AND SPIN LABELING TO DIMERIZATION BY INTER-UBIQUITIN MIMICKING LINKAGE AND PH-DEPENDENT CONFORMATIONAL SWITCH

The delicate balance between the production and disposal of proteins is vital for the changes required in the cell to respond to given stimulus. Ubiquitination is a protein modification with a range of signaling outcomes when ubiquitin is attached to a protein through a highly ordered enzymatic cascade process. Understanding ubiquitination is a growing field and nowadays the application of chemical reactions allows the isolation of quantitative materials for structural studies. Therefore, in this dissertation it is described some of these suitable chemical methodologies to produce an isopeptide bond toward the polymerization of ubiquitin bypassing the enzymatic control with the purpose of showing if these chemical modifications have a direct impact on the structure of ubiquitin. First, the possibility of incorporating non-natural lysine analogs known as mercaptolysines into the polypeptide chain of Ubiquitin was explored when they were attached to ubiquitin by native chemical ligation at its C terminus. The sulfhydryl group was used for the attachment of a paramagnetic label to map the surface of ubiquitin. Second, the condensation catalyzed by silver nitrate was used for the dimer assembly. In particular, the main focus was on examining whether orthogonal protection and deprotection of each monomer have an impact on the reaction yield, since the synthetic strategy has been previously attempted successfully. Third, the formation of ubiquitin dimers was approached by building an inter-ubiquitin linkage mimicking the isopeptide bond with two approaches, the classic disulfide exchange as well as the thiol-ene click reaction by thermal initiation in aqueous conditions. After assembling the dimeric units, they were studied by Nuclear Magnetic Resonance, in order to establish a conformational state profile which depends on the pH conditions. The latter is a very important concept since some ligands have a preferred affinity when the protein-protein hydrophobic patches are in close proximity.

"Learning together, growing with family": the implementation and evaluation of a family support programme

The "Learning together, growing with family" programme is targeted to at-risk parents and children from 6 to 11 years old, with a preventive focus on promoting positive parent-child relationships. In this study, we examined the quality of the programme implementation and its influence on the programme results in a sample of 425 parents and 138 facilitators drawn from the first trial. Mixed methods were used, consisting of: parental self-reports on parenting dimensions, professionals' records on parental attendance and appraisals on six topics of the implementation process, and focus group discussions in which facilitators reported on the initial steps of the implementation. Results showed a high quality of implementation with respect to the group facilitator and the programme organization factors, followed by the coordination with services and the support facilities offered to participants and, finally, by the factors of fidelity and prior organization steps. Results of the focus groups confirmed that the prior steps were challenging and offered the more effective strategies. Better quality in the implementation factors predicted better parenting styles and parental competencies after the programme, as well as a higher attendance rate. In sum, this study demonstrates the importance of good implementation in at-risk contexts and provides some clues as to the key elements that moderate programme effectiveness.