60 research outputs found
Response of an Afro-Palearctic bird migrant to glaciation cycles
We combine tracks of a long-distance migratory bird with high–temporal resolution climate data to reconstruct habitat availability month by month for the past 120,000 y. The seasonal changes of suitable habitat in the past imply that continued seasonal migration was necessary during the glacial maxima. Genomic-based estimates of effective population size indicate that more generally migratory lifestyles can be beneficially adapted to various climatic conditions. Our results provide a major step forward in understanding how migratory species will fare in the future and have important implications for how we understand the role of migration in the distribution of species and potentially speciation
Audit at the A/S "Balticom" company
Maģistra darba tēma ir “Revīzijas veikšana uzņēmumā A/S „Balticom”.
Maģistra darba galvenais mērķis ir raksturot kontroles veidus un revīzijas veikšanas procedūras, kā arī veikt esošo risku novērtēšanu, sniegt priekšlikumus to sekmīgai risināšanai.
Maģistra darbs sastāv no 4 nodaļām un 24 apakšnodaļām.
Pirmajā nodaļā tiek aplūkots uzņēmuma raksturojums.
Otrajā nodaļā notiek iepazīšanas ar uzņēmuma grāmatvedības sistēmu, aprakstīti uzņēmuma darbības riski.
Trešajā nodaļā tiek aprakstīti vispārējie revīzijas principi un revīzijas mērķi.
Ceturtajā šī darba nodaļā aprakstīti uzņēmuma revīzijas gaitā veikto grāmatvedības un kontroles sistēmu un risku samazināšanas uzlabojumi. Aplūkota revīzijas risku būtība un analīze.
Šī darba izstrādāšanā izmantoti spēkā esošie normatīvie akti, dažādu autoru publikāciju apkopojums un uzņēmuma dokumentācija.The theme of the master degree paper is “Audit at the A/S „Balticom” company”.
The main objective is to characterize the types of control, their nature and implementation procedures, as well as to assess risks, and to offer suggestions for successful problem solving.
The master degree paper consists of 4 chapters and 24 subchapters.
In the first chapter the company description is inspected.
In the second chapter there is an acquaintance with accounting system of the company,and the general risks are described.
The third chapter deals with general principles and audit purposes.
The fourth and the final chapter consists of improvements of accounting,control system and procedures of reduction of risks. Auditing risks are considered.
Valid legal acts and compilation of publications by various authors have been used in the elaboration of this paper
Common Cuckoo home ranges are larger in the breeding season than in the non-breeding season and in regions of sparse forest cover
Knowledge of species' habitat requirements can be gained from studying individual variation in home range size, under the assumption that larger home ranges reflect increased resource needs or decreased habitat quality. We used satellite telemetry to delineate home ranges of South Scandinavian Common Cuckoos (Cuculus canorus) throughout their annual cycle. Annual stage (breeding or non-breeding period) and percentage of forest cover were good predictors of home range size. Average breeding season home ranges were ten times as large as those of non-breeding home ranges, suggesting strong temporal variation in the birds' resource needs, and perhaps lower habitat quality in the breeding range compared to the African part of their annual range. Furthermore, although the Cuckoos rarely chose a home range with complete forest cover, we found a significant negative relationship between forest cover and home range area. This suggests that heterogeneous landscapes which include some dense forest cover constitute important habitat for Cuckoos, and that the continuing trend of forest loss in tropical Africa could reduce habitat quality for the Cuckoo in the non-breeding season
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