The Potential of Esteya spp. for the Biocontrol of the Pinewood Nematode, Bursaphelenchus xylophilus

The pinewood nematode (PWN), Bursaphelenchus xylophilus, is the causal agent of pine wilt disease (PWD) and a quarantine organism in many countries. Managing PWD involves strict regulations and heavy contingency plans, and present climate change scenarios predict a spread of the disease. The urgent need for sustainable management strategies has led to an increasing interest in promising biocontrol agents capable of suppressing the PWN, like endoparasitic nematophagous fungi of the Esteya genus. Here, we review different aspects of the biology and ecology of these nematophagous fungi and provide future prospects.

Understanding the Dynamics of Staff Reallocation to Clinical Practice During the First Wave of COVID-19 – a Qualitative Study

BackgroundDuring the COVID-19 pandemic, one responsive strategy to ensure hospital staff capacity was reallocation of staff between departments. Unpredicted factors may influence how the strategy is executed. Knowledge of potential moderating factors is essential to improve future staff contingency plans. To understand barriers and promoters of staff realloctation, this study explored the dynamics of reallocating staff from departments with low activity to clinical practice during the first wave of the COVID-19 pandemic at a 530-bed university hospital in the Capital Region of Denmark. MethodsWe used a mixed-methods explanatory design with sequential data collection and analysis. This paper primarily describes the qualitative part of the study, which consisted of six interviews with staff reallocated to clinical practice as part of the staff contingency plan, and seven interviews with leaders of departments that contributed with staff for reallocation. Data was analyzed using inductive content analysis.ResultsThe results showed that the execution of a staff contingency plan during a pandemic is influenced by a complex set of structural, perceptional, social, individual, and psychological moderating factors. Although staff felt obligated and motivated to cover shifts, their actual behavior and experience was influenced by factors such as uncertainty about tasks, family obligations, other work-related tasks, the contingency plan set-up, how the contingency plan, roles, and sense of urgency were interpreted by staff and leaders, and how the leaders prioritized tasks and staff time. Introduction to the unit and tasks, the feeling of being needed, voluntary participation, transparency, collegial sparring, and familiarity with the workplace were factors that promoted a positive experience.ConclusionsThis study identified a variety of complex moderating factors, which should be considered when hospital contingency plans are developed. The study highlights the importance of understanding how reallocated staff and leaders experience and make interpretations and adjustments to a given plan, as this may have great significance for how the contingency plan is put into practice. Future staff contingency plans should take these factors into consideration to make better use of human resources in times of a crisis and to improve staff’s experience with reallocation.

Small-holder farmers knowledge and information on the impact of climate variability & extremes on livestock production in Limpopo & Mpumalanga Provinces

A study was carried out to investigate the level of awareness, knowledge and information of small-holder farmers (SHLF) on the impact of climatic change (CC) and extremes on livestock production in Limpopo and Mpumalanga Provinces. At least 366 smallholder farmers were interviewed using a semi-structured questionnaire to elicit responses on vulnerability. Almost all the farmers (96 %) have heard about CC only a few farmers (4 %) did not know CC. The medium for the conveyance of CC information was the main radio (94.32%). Newspapers and television were also efficient mediums in the conveyance of this information, each with the outreach of 16.76 and 32.67%, respectively. Central to the impact of CC was the fact that (90%) of the farmers confirmed that there was a change in grass availability; which contributed to major livestock fatalities of which over half of the farmers (55.19%) attested as the cause. The study found that 86.67% of SHLF who attended awareness meetings indicated that the discussions prioritized adapting to CC. However, SHLF (80.77%) did not have an early warning system. This was coupled with a lack of contingency plans by (84.36%) the farmers to deal with the impact of the said drought on their farms. SHLF (19%) who had facilitated contingency plans indicated that improved aspects of the plan should incorporate the support of their provision feeds, drilling of boreholes, and erection of dams. Based on SHLF perceptions there is a need for strategic shifts from grazing to small scale feed-lots.

THE CRISIS IS A NATURAL PART OF ECONOMIC DEVELOPMENT, IT IS NECESSARY TO LEARN TO FACE IT

Europe has the strongest and largest tourism in the world. As in times of economic prosperity, the industry can prosper, in the case of a change in the economic environment as a result of a crises, it is hit hard and the tourism industry throughout the European Union is suffering billions of euros in damage. It is the case of all post-communist countries and also in Slovak Republic. The effects of such fluctuations are all the greater for the country´s GDP because they do not have contingency plans in place and solutions are often chaotic or implemented too late. The article assesses the impact of several crises, including the current one associated with COVID-19 and predicts a possible approach to mitigate the consequences of the crisis and at the same time better manage the future crisis.

‘Norwegian-Somalis are best suited to inform Norwegian-Somalis’

The strategic contingency plans on all levels in Norway include references to possible needs for translating and adapting information flow into other languages. However, the situation at the grassroot level shows that these measures have not been considered an essential service. Valuable time passed during the first wave of COVID-19 until different public actors figured out their responsibilities and before the information was translated, adapted, and given, via appropriate media, to the beneficiaries. This article analyses actors and actions in eight online articles published by the Norwegian Broadcasting Corporation, NRK, focusing on crisis communication, and linguistic diversity in Norway during the initial period of the COVID-19 pandemic (March–June 2020). The analysis shows that the pandemic becomes a magnifying glass on the society uncovering social challenges like lack of trust in the authorities, stigmatization, and social inequality.

Introduction

It is a great honor for me to edit this issue of the Florida Tax Review in honor of not only one of the greatest educators I have known but also the best human being I have known. I could never reciprocate all that Mike Friel has done for me and my career, and I am sure that his many students and friends share this sentiment. I apologize in advance for my shortage in words, yet I know that Mike will always appreciate academic contributions such as those included in this issue by his students and friends, all of which are original and discuss cutting-edge issues related to tax policy that the world faces at present. I am quite sure Mike will prefer this over lengthy praises, which he greatly deserves. This issue includes three parts. All three include works exposing different perspectives on the universal struggle of Nation States with the economic and market realities of the twenty-first century when they come to form their tax policies. The first part focuses on the United States, whose international tax regime was dramatically reformed in 2017 with an unprecedented lack of guidance. The 2017 Tax Cut and Jobs Act (TCJA) introduced a potpourri of reforms that struggle to reflect a single coherent set of policy goals. Some of the changes represented dramatic policy volte-face, while others implemented long acknowledged contingency plans that had been discussed and analyzed before. Some seem to reflect international developments, conforming to what may be the new international consensus, while others clearly go against such trends.

The Relation between Internal Forecasting Sophistication and Accounting Misreporting

We examine the association between internal forecasting sophistication and end-of-the-year accounting misreporting. We draw on survey data from investment center managers of Dutch companies. Consistent with our hypothesis, results suggest that more sophisticated internal forecasting allows firms to reduce their costly accounting misreporting as these firms make more accurate projections and create contingency plans such that they can revise operational plans in a more appropriate and timely manner. Cross-sectional analyses reveal that the benefits in terms of greater forecasting capabilities can vary across conditions. We find that investments in internal forecasting are less effective in reducing the demand for misreporting when environmental volatility is high, when capital market pressure to meet expectations is comparably high, and when within-firm information asymmetry is high. The paper especially speaks to the planning role of budgeting and forecasting, as opposed to the relatively more extensively studied evaluation and incentive role.

Impact of COVID-19 Restrictions in Portugal: A Questionnaire to Municipal and Animal Association Shelters

The COVID-19 pandemic has an indirect impact on the health and welfare of animals. The aim of this work was to investigate the effect of COVID-19 on Municipal and Association animal shelters. A questionnaire was sent to 97 Municipal shelters and 65 Associations. Questions focused on public funding, management and animal welfare during COVID-19 restrictions. The response rate was 43.3% (42/97) for Municipal shelters and 38.5% (25/65) for Associations. Municipal shelters (67%) received over 80% of public funding, whereas 68% of the Associations received less than 50%. During the COVID-19 restrictions, financial difficulties were observed by 52% of Associations and 5% of Municipal shelters, and a lack of volunteers was observed by 56% of Associations and 17% of Municipal shelters. Operational difficulties were indicated by 43% of Associations and 12% of Municipal shelters, and a lack of instructions was observed by 31% of Municipal shelters and 4% of Associations. No significant differences were obtained on abandonment, adoption, clinical support, exercise and interaction. Decreased feed supply was reported by 40% of Associations and 5% of Municipal shelters. During the COVID-19 restrictions, Municipal shelters were more affected by the lack of instructions, and Associations were more affected by external factors such as a decrease in feed supply, volunteers and funding. Preparedness and contingency plans seem essential to face unpredicted crises.

Drilling Fluids Project Engineering Guidance and Most Common Fluids Related Challenges for Deepwater and HPHT Offshore Wells

This paper discusses both technical and project management aspects of drilling fluids services for deepwater and high pressure high temperature (HPHT) offshore drilling projects. The technical discussion part includes deepwater and HPHT specific fluids related concerns such as logistics, narrow drilling window, shallow hazards, gas hydrates, HPHT conditions and low temperature rheology; together with practical solutions for each of them. As some of these challenges cannot be met by only fluids itself, technologies such as managed pressure drilling (MPD), dual-gradient drilling (DGD) and use of special downhole tools are also included in the discussions. The project management aspect is covered for both the planning and execution phases. A newly developed Four Stage Planning Guideline (4SPG) with a recommended timetable is proposed for high-profile offshore drilling projects. Starting from fluids selection to preparation of the contingency plans is discussed in detail for the planning phase. Execution phase is discussed mainly for service company representatives on how to follow main or contingency plans effectively and ensure good communication is achieved with all parties involved. Work model presented in this paper can be used as a complete guideline by operating and service company representatives in order to increase the success rate of these high-risk offshore drilling projects and ensure learnings are captured in a structured way for continuous improvement.