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4. Extreme drought impacts have been underestimated in grasslands and shrublands globally

Author

Universidad de Alicante. Departamento de Ecología, Universidad de Alicante. Instituto Multidisciplinar para el Estudio del Medio "Ramón Margalef", Smith, Melinda D., Wilkins, Kate D., Holdrege, Martin C., Wilfahrt, Peter, Collins, Scott L., Knapp, Alan K., Sala, Osvaldo, Dukes, Jeffrey S., Phillips, Richard P., Yahdjian, Laura, Gherardi, Laureano A., An, Hui, Anacker, Brian, Anderson, Maggie, Auge, Harald, Bachle, Seton, Bahalkeh, Khadijeh, Bahn, Michael, Batbaatar, Amgaa, Bauerle, Taryn, Beard, Karen H., Loydi, Alejandro, Behn, Kai, Beil, Ilka, Biancari, Lucio, Blindow, Irmgard, Bondaruk, Viviana Florencia, Borer, Elizabeth T., Bork, Edward W., Bruschetti, Carlos Martin, Byrne, Kerry M., Cahill Jr., James F., Luan, Junwei, Calvo, Dianela A., Carbognani, Michele, Cardoni, Augusto, Carlyle, Cameron N., Castillo-Garcia, Miguel, Chang, Scott X., Chieppa, Jeff, Cianciaruso, Marcus V., Cohen, Ofer, Cordeiro, Amanda L., Lubbe, Frederick Curtis, Cusack, Daniela F., Dahlke, Sven, Daleo, Pedro, D'Antonio, Carla M., Dietterich, Lee H., Doherty, Tim S., Dubbert, Maren, Ebeling, Anne, Eisenhauer, Nico, Fischer, Felícia M., Macfarlane, Craig, Forte, T'ai G.W., Gebauer, Tobias, Gozalo, Beatriz, Greenville, Aaron C., Guidoni-Martins, Karlo G., Hannusch, Heather J., Haugum, Siri Vatsø, Hautier, Yann, Hefting, Mariet, Henry, Hugh A.L., Mackie-Haas, Kathleen, Hoss, Daniela, Ingrisch, Johannes, Iribarne, Oscar, Isbell, Forest, Johnson, Yari, Jordan, Samuel, Kelly, Eugene F., Kimmel, Kaitlin, Kreyling, Juergen, Kröel-Dulay, György, Malyshev, Andrey V., Kröpfl, Alicia, Kübert, Angelika, Kulmatiski, Andrew, Lamb, Eric G., Larsen, Klaus Steenberg, Larson, Julie, Lawson, Jason, Leder, Cintia V., Linstädter, Anja, Liu, Jielin, Maturano-Ruiz, Adrián, Liu, Shirong, Lodge, Alexandra G., Longo, Grisel, Merchant, Thomas, Metcalfe, Daniel B., Mori, Akira S., Ohlert, Timothy, Mudongo, Edwin, Newman, Gregory S., Nielsen, Uffe N., Nimmo, Dale, Niu, Yujie, Nobre, Paola, O'Connor, Rory C., Ogaya, Romà, Oñatibia, Gastón R., Orbán, Ildikó, Beier, Claus, Osborne, Brooke, Otfinowski, Rafael, Pärtel, Meelis, Peñuelas Reixach, Josep, Peri, Pablo L., Peter, Guadalupe, Petraglia, Alessandro, Picon-Cochard, Catherine, Pillar, Valério D., Piñeiro-Guerra, Juan Manuel, Fraser, Lauchlan H., Ploughe, Laura W., Plowes, Robert M., Portales-Reyes, Cristy, Prober, Suzanne M., Pueyo, Yolanda, Reed, Sasha C., Ritchie, Euan G., Rodríguez, Dana Aylén, Rogers, William E., Roscher, Christiane, Jentsch, Anke, Sánchez, Ana M., Santos, Bráulio A., Scarfó, María Cecilia, Seabloom, Eric W., Shi, Baoku, Souza, Lara, Stampfli, Andreas, Standish, Rachel J., Sternberg, Marcelo, Sun, Wei, Loik, Michael E., Sünnemann, Marie, Tedder, Michelle, Thorvaldsen, Pål, Tian, Dashuan, Tielbörger, Katja, Valdecantos, Alejandro, van den Brink, Liesbeth, Vandvik, Vigdis, Vankoughnett, Mathew R., Velle, Liv Guri, Maestre, Fernando T., Wang, Changhui, Wang, Yi, Wardle, Glenda M., Werner, Christiane, Wei, Cunzheng, Wiehl, Georg, Williams, Jennifer L., Wolf, Amelia A., Zeiter, Michaela, Zhang, Fawei, Power, Sally A., Zhu, Juntao, Zong, Ning, Zuo, Xiaoan, Yu, Qiang, Felton, Andrew J., Munson, Seth M., Luo, Yiqi, Abdoli, Hamed, Abedi, Mehdi, Alados, Concepción L., Alberti, Juan, Alon, Moshe, Universidad de Alicante. Departamento de Ecología, Universidad de Alicante. Instituto Multidisciplinar para el Estudio del Medio "Ramón Margalef", Smith, Melinda D., Wilkins, Kate D., Holdrege, Martin C., Wilfahrt, Peter, Collins, Scott L., Knapp, Alan K., Sala, Osvaldo, Dukes, Jeffrey S., Phillips, Richard P., Yahdjian, Laura, Gherardi, Laureano A., An, Hui, Anacker, Brian, Anderson, Maggie, Auge, Harald, Bachle, Seton, Bahalkeh, Khadijeh, Bahn, Michael, Batbaatar, Amgaa, Bauerle, Taryn, Beard, Karen H., Loydi, Alejandro, Behn, Kai, Beil, Ilka, Biancari, Lucio, Blindow, Irmgard, Bondaruk, Viviana Florencia, Borer, Elizabeth T., Bork, Edward W., Bruschetti, Carlos Martin, Byrne, Kerry M., Cahill Jr., James F., Luan, Junwei, Calvo, Dianela A., Carbognani, Michele, Cardoni, Augusto, Carlyle, Cameron N., Castillo-Garcia, Miguel, Chang, Scott X., Chieppa, Jeff, Cianciaruso, Marcus V., Cohen, Ofer, Cordeiro, Amanda L., Lubbe, Frederick Curtis, Cusack, Daniela F., Dahlke, Sven, Daleo, Pedro, D'Antonio, Carla M., Dietterich, Lee H., Doherty, Tim S., Dubbert, Maren, Ebeling, Anne, Eisenhauer, Nico, Fischer, Felícia M., Macfarlane, Craig, Forte, T'ai G.W., Gebauer, Tobias, Gozalo, Beatriz, Greenville, Aaron C., Guidoni-Martins, Karlo G., Hannusch, Heather J., Haugum, Siri Vatsø, Hautier, Yann, Hefting, Mariet, Henry, Hugh A.L., Mackie-Haas, Kathleen, Hoss, Daniela, Ingrisch, Johannes, Iribarne, Oscar, Isbell, Forest, Johnson, Yari, Jordan, Samuel, Kelly, Eugene F., Kimmel, Kaitlin, Kreyling, Juergen, Kröel-Dulay, György, Malyshev, Andrey V., Kröpfl, Alicia, Kübert, Angelika, Kulmatiski, Andrew, Lamb, Eric G., Larsen, Klaus Steenberg, Larson, Julie, Lawson, Jason, Leder, Cintia V., Linstädter, Anja, Liu, Jielin, Maturano-Ruiz, Adrián, Liu, Shirong, Lodge, Alexandra G., Longo, Grisel, Merchant, Thomas, Metcalfe, Daniel B., Mori, Akira S., Ohlert, Timothy, Mudongo, Edwin, Newman, Gregory S., Nielsen, Uffe N., Nimmo, Dale, Niu, Yujie, Nobre, Paola, O'Connor, Rory C., Ogaya, Romà, Oñatibia, Gastón R., Orbán, Ildikó, Beier, Claus, Osborne, Brooke, Otfinowski, Rafael, Pärtel, Meelis, Peñuelas Reixach, Josep, Peri, Pablo L., Peter, Guadalupe, Petraglia, Alessandro, Picon-Cochard, Catherine, Pillar, Valério D., Piñeiro-Guerra, Juan Manuel, Fraser, Lauchlan H., Ploughe, Laura W., Plowes, Robert M., Portales-Reyes, Cristy, Prober, Suzanne M., Pueyo, Yolanda, Reed, Sasha C., Ritchie, Euan G., Rodríguez, Dana Aylén, Rogers, William E., Roscher, Christiane, Jentsch, Anke, Sánchez, Ana M., Santos, Bráulio A., Scarfó, María Cecilia, Seabloom, Eric W., Shi, Baoku, Souza, Lara, Stampfli, Andreas, Standish, Rachel J., Sternberg, Marcelo, Sun, Wei, Loik, Michael E., Sünnemann, Marie, Tedder, Michelle, Thorvaldsen, Pål, Tian, Dashuan, Tielbörger, Katja, Valdecantos, Alejandro, van den Brink, Liesbeth, Vandvik, Vigdis, Vankoughnett, Mathew R., Velle, Liv Guri, Maestre, Fernando T., Wang, Changhui, Wang, Yi, Wardle, Glenda M., Werner, Christiane, Wei, Cunzheng, Wiehl, Georg, Williams, Jennifer L., Wolf, Amelia A., Zeiter, Michaela, Zhang, Fawei, Power, Sally A., Zhu, Juntao, Zong, Ning, Zuo, Xiaoan, Yu, Qiang, Felton, Andrew J., Munson, Seth M., Luo, Yiqi, Abdoli, Hamed, Abedi, Mehdi, Alados, Concepción L., Alberti, Juan, and Alon, Moshe

Abstract

Climate change is increasing the frequency and severity of short-term (~1 y) drought events—the most common duration of drought—globally. Yet the impact of this intensification of drought on ecosystem functioning remains poorly resolved. This is due in part to the widely disparate approaches ecologists have employed to study drought, variation in the severity and duration of drought studied, and differences among ecosystems in vegetation, edaphic and climatic attributes that can mediate drought impacts. To overcome these problems and better identify the factors that modulate drought responses, we used a coordinated distributed experiment to quantify the impact of short-term drought on grassland and shrubland ecosystems. With a standardized approach, we imposed ~a single year of drought at 100 sites on six continents. Here we show that loss of a foundational ecosystem function—aboveground net primary production (ANPP)—was 60% greater at sites that experienced statistically extreme drought (1-in-100-y event) vs. those sites where drought was nominal (historically more common) in magnitude (35% vs. 21%, respectively). This reduction in a key carbon cycle process with a single year of extreme drought greatly exceeds previously reported losses for grasslands and shrublands. Our global experiment also revealed high variability in drought response but that relative reductions in ANPP were greater in drier ecosystems and those with fewer plant species. Overall, our results demonstrate with unprecedented rigor that the global impacts of projected increases in drought severity have been significantly underestimated and that drier and less diverse sites are likely to be most vulnerable to extreme drought.

Published
2024

5. Extreme drought impacts have been underestimated in grasslands and shrublands globally

Author

Smith, Melinda D., Wilkins, Kate D., Holdrege, Martin C., Wilfahrt, Peter, Collins, Scott L., Knapp, Alan K., Sala, Osvaldo E., Dukes, Jeffrey S., Phillips, Richard P., Yahdjian, Laura, Gherardi, Laureano A., Ohlert, Timothy, Beier, Claus, Fraser, Lauchlan H., Jentsch, Anke, Loik, Michael E., Maestre, Fernando T., Power, Sally A., Yu, Qiang, Felton, Andrew J., Munson, Seth M., Luo, Yiqi, Abdoli, Hamed, Abedi, Mehdi, Alados, Concepción L., Alberti, Juan, Alon, Moshe, An, Hui, Anacker, Brian, Anderson, Maggie, Auge, Harald, Bachle, Seton, Bahalkeh, Khadijeh, Bahn, Michael, Batbaatar, Amgaa, Bauerle, Taryn, Beard, Karen H., Behn, Kai, Beil, Ilka, Biancari, Lucio, Blindow, Irmgard, Bondaruk, Viviana Florencia, Borer, Elizabeth T., Bork, Edward W., Bruschetti, Carlos Martin, Byrne, Kerry M., Cahill, James F., Calvo, Dianela A., Carbognani, Michele, Cardoni, Augusto, Carlyle, Cameron N., Castillo-Garcia, Miguel, Chang, Scott X., Chieppa, Jeff, Cianciaruso, Marcus V., Cohen, Ofer, Cordeiro, Amanda L., Cusack, Daniela F., Dahlke, Sven, Daleo, Pedro, D'Antonio, Carla M., Dietterich, Lee H., Doherty, Tim S., Dubbert, Maren, Ebeling, Anne, Eisenhauer, Nico, Fischer, Felícia M., Forte, Tai G.W., Gebauer, Tobias, Gozalo, Beatriz, Greenville, Aaron C., Guidoni-Martins, Karlo G., Hannusch, Heather J., Haugum, Siri Vatsø, Hautier, Yann, Hefting, Mariet, Henry, Hugh A.L., Hoss, Daniela, Iribarne, Oscar, Isbell, Forest, Johnson, Yari, Jordan, Samuel, Kelly, Eugene F., Kimmel, Kaitlin, Kreyling, Juergen, Kröel-Dulay, György, Ingrisch, Johannes, Kröpfl, Alicia, Kübert, Angelika, Kulmatiski, Andrew, Lamb, Eric G., Larsen, Klaus Steenberg, Larson, Julie, Leder, Cintia V., Linstädter, Anja, Liu, Jielin, Liu, Shirong, Lodge, Alexandra G., Longo, Grisel, Loydi, Alejandro, Luan, Junwei, Lawson, Jason, Lubbe, Frederick Curtis, Macfarlane, Craig, Mackie-Haas, Kathleen, Malyshev, Andrey V., Maturano-Ruiz, Adrián, Merchant, Thomas, Metcalfe, Daniel B., Mori, Akira S., Mudongo, Edwin, Newman, Gregory S., Nielsen, Uffe N., Nimmo, Dale, Niu, Yujie, Nobre, Paola, O'Connor, Rory C., Ogaya, Romà, Oñatibia, Gastón R., Orbán, Ildikó, Osborne, Brooke, Otfinowski, Rafael, Pärtel, Meelis, Penuelas, Josep, Peri, Pablo L., Peter, Guadalupe, Petraglia, Alessandro, Picon-Cochard, Catherine, Pillar, Valério D., Piñeiro-Guerra, Juan Manuel, Ploughe, Laura W., Plowes, Robert M., Portales-Reyes, Cristy, Prober, Suzanne M., Pueyo, Yolanda, Reed, Sasha C., Ritchie, Euan G., Rodríguez, Dana Aylén, Rogers, William E., Roscher, Christiane, Sánchez, Ana M., Santos, Bráulio A., Scarfó, María Cecilia, Seabloom, Eric W., Shi, Baoku, Souza, Lara, Stampfli, Andreas, Standish, Rachel J., Sternberg, Marcelo, Sun, Wei, Sünnemann, Marie, Tedder, Michelle, Thorvaldsen, Pål, Tian, Dashuan, Tielbörger, Katja, Valdecantos, Alejandro, van den Brink, Liesbeth, Vandvik, Vigdis, Vankoughnett, Mathew R., Velle, Liv Guri, Wang, Changhui, Wang, Yi, Wardle, Glenda M., Werner, Christiane, Wei, Cunzheng, Wiehl, Georg, Williams, Jennifer L., Wolf, Amelia A., Zeiter, Michaela, Zhang, Fawei, Zhu, Juntao, Zong, Ning, Zuo, Xiaoan, Smith, Melinda D., Wilkins, Kate D., Holdrege, Martin C., Wilfahrt, Peter, Collins, Scott L., Knapp, Alan K., Sala, Osvaldo E., Dukes, Jeffrey S., Phillips, Richard P., Yahdjian, Laura, Gherardi, Laureano A., Ohlert, Timothy, Beier, Claus, Fraser, Lauchlan H., Jentsch, Anke, Loik, Michael E., Maestre, Fernando T., Power, Sally A., Yu, Qiang, Felton, Andrew J., Munson, Seth M., Luo, Yiqi, Abdoli, Hamed, Abedi, Mehdi, Alados, Concepción L., Alberti, Juan, Alon, Moshe, An, Hui, Anacker, Brian, Anderson, Maggie, Auge, Harald, Bachle, Seton, Bahalkeh, Khadijeh, Bahn, Michael, Batbaatar, Amgaa, Bauerle, Taryn, Beard, Karen H., Behn, Kai, Beil, Ilka, Biancari, Lucio, Blindow, Irmgard, Bondaruk, Viviana Florencia, Borer, Elizabeth T., Bork, Edward W., Bruschetti, Carlos Martin, Byrne, Kerry M., Cahill, James F., Calvo, Dianela A., Carbognani, Michele, Cardoni, Augusto, Carlyle, Cameron N., Castillo-Garcia, Miguel, Chang, Scott X., Chieppa, Jeff, Cianciaruso, Marcus V., Cohen, Ofer, Cordeiro, Amanda L., Cusack, Daniela F., Dahlke, Sven, Daleo, Pedro, D'Antonio, Carla M., Dietterich, Lee H., Doherty, Tim S., Dubbert, Maren, Ebeling, Anne, Eisenhauer, Nico, Fischer, Felícia M., Forte, Tai G.W., Gebauer, Tobias, Gozalo, Beatriz, Greenville, Aaron C., Guidoni-Martins, Karlo G., Hannusch, Heather J., Haugum, Siri Vatsø, Hautier, Yann, Hefting, Mariet, Henry, Hugh A.L., Hoss, Daniela, Iribarne, Oscar, Isbell, Forest, Johnson, Yari, Jordan, Samuel, Kelly, Eugene F., Kimmel, Kaitlin, Kreyling, Juergen, Kröel-Dulay, György, Ingrisch, Johannes, Kröpfl, Alicia, Kübert, Angelika, Kulmatiski, Andrew, Lamb, Eric G., Larsen, Klaus Steenberg, Larson, Julie, Leder, Cintia V., Linstädter, Anja, Liu, Jielin, Liu, Shirong, Lodge, Alexandra G., Longo, Grisel, Loydi, Alejandro, Luan, Junwei, Lawson, Jason, Lubbe, Frederick Curtis, Macfarlane, Craig, Mackie-Haas, Kathleen, Malyshev, Andrey V., Maturano-Ruiz, Adrián, Merchant, Thomas, Metcalfe, Daniel B., Mori, Akira S., Mudongo, Edwin, Newman, Gregory S., Nielsen, Uffe N., Nimmo, Dale, Niu, Yujie, Nobre, Paola, O'Connor, Rory C., Ogaya, Romà, Oñatibia, Gastón R., Orbán, Ildikó, Osborne, Brooke, Otfinowski, Rafael, Pärtel, Meelis, Penuelas, Josep, Peri, Pablo L., Peter, Guadalupe, Petraglia, Alessandro, Picon-Cochard, Catherine, Pillar, Valério D., Piñeiro-Guerra, Juan Manuel, Ploughe, Laura W., Plowes, Robert M., Portales-Reyes, Cristy, Prober, Suzanne M., Pueyo, Yolanda, Reed, Sasha C., Ritchie, Euan G., Rodríguez, Dana Aylén, Rogers, William E., Roscher, Christiane, Sánchez, Ana M., Santos, Bráulio A., Scarfó, María Cecilia, Seabloom, Eric W., Shi, Baoku, Souza, Lara, Stampfli, Andreas, Standish, Rachel J., Sternberg, Marcelo, Sun, Wei, Sünnemann, Marie, Tedder, Michelle, Thorvaldsen, Pål, Tian, Dashuan, Tielbörger, Katja, Valdecantos, Alejandro, van den Brink, Liesbeth, Vandvik, Vigdis, Vankoughnett, Mathew R., Velle, Liv Guri, Wang, Changhui, Wang, Yi, Wardle, Glenda M., Werner, Christiane, Wei, Cunzheng, Wiehl, Georg, Williams, Jennifer L., Wolf, Amelia A., Zeiter, Michaela, Zhang, Fawei, Zhu, Juntao, Zong, Ning, and Zuo, Xiaoan

Abstract

Climate change is increasing the frequency and severity of short-term (~1 y) drought events—the most common duration of drought—globally. Yet the impact of this intensification of drought on ecosystem functioning remains poorly resolved. This is due in part to the widely disparate approaches ecologists have employed to study drought, variation in the severity and duration of drought studied, and differences among ecosystems in vegetation, edaphic and climatic attributes that can mediate drought impacts. To overcome these problems and better identify the factors that modulate drought responses, we used a coordinated distributed experiment to quantify the impact of short-term drought on grassland and shrubland ecosystems. With a standardized approach, we imposed ~a single year of drought at 100 sites on six continents. Here we show that loss of a foundational ecosystem function—aboveground net primary production (ANPP)—was 60% greater at sites that experienced statistically extreme drought (1-in-100-y event) vs. those sites where drought was nominal (historically more common) in magnitude (35% vs. 21%, respectively). This reduction in a key carbon cycle process with a single year of extreme drought greatly exceeds previously reported losses for grasslands and shrublands. Our global experiment also revealed high variability in drought response but that relative reductions in ANPP were greater in drier ecosystems and those with fewer plant species. Overall, our results demonstrate with unprecedented rigor that the global impacts of projected increases in drought severity have been significantly underestimated and that drier and less diverse sites are likely to be most vulnerable to extreme drought., Climate change is increasing the frequency and severity of short-term (~1 y) drought events—the most common duration of drought—globally. Yet the impact of this intensification of drought on ecosystem functioning remains poorly resolved. This is due in part to the widely disparate approaches ecologists have employed to study drought, variation in the severity and duration of drought studied, and differences among ecosystems in vegetation, edaphic and climatic attributes that can mediate drought impacts. To overcome these problems and better identify the factors that modulate drought responses, we used a coordinated distributed experiment to quantify the impact of short-term drought on grassland and shrubland ecosystems. With a standardized approach, we imposed ~a single year of drought at 100 sites on six continents. Here we show that loss of a foundational ecosystem function—aboveground net primary production (ANPP)—was 60% greater at sites that experienced statistically extreme drought (1-in-100-y event) vs. those sites where drought was nominal (historically more common) in magnitude (35% vs. 21%, respectively). This reduction in a key carbon cycle process with a single year of extreme drought greatly exceeds previously reported losses for grasslands and shrublands. Our global experiment also revealed high variability in drought response but that relative reductions in ANPP were greater in drier ecosystems and those with fewer plant species. Overall, our results demonstrate with unprecedented rigor that the global impacts of projected increases in drought severity have been significantly underestimated and that drier and less diverse sites are likely to be most vulnerable to extreme drought.

Published
2024

6. Extreme drought impacts have been underestimated in grasslands and shrublands globally

Author

Smith, Melinda D., primary, Wilkins, Kate D., additional, Holdrege, Martin C., additional, Wilfahrt, Peter, additional, Collins, Scott L., additional, Knapp, Alan K., additional, Sala, Osvaldo E., additional, Dukes, Jeffrey S., additional, Phillips, Richard P., additional, Yahdjian, Laura, additional, Gherardi, Laureano A., additional, Ohlert, Timothy, additional, Beier, Claus, additional, Fraser, Lauchlan H., additional, Jentsch, Anke, additional, Loik, Michael E., additional, Maestre, Fernando T., additional, Power, Sally A., additional, Yu, Qiang, additional, Felton, Andrew J., additional, Munson, Seth M., additional, Luo, Yiqi, additional, Abdoli, Hamed, additional, Abedi, Mehdi, additional, Alados, Concepción L., additional, Alberti, Juan, additional, Alon, Moshe, additional, An, Hui, additional, Anacker, Brian, additional, Anderson, Maggie, additional, Auge, Harald, additional, Bachle, Seton, additional, Bahalkeh, Khadijeh, additional, Bahn, Michael, additional, Batbaatar, Amgaa, additional, Bauerle, Taryn, additional, Beard, Karen H., additional, Behn, Kai, additional, Beil, Ilka, additional, Biancari, Lucio, additional, Blindow, Irmgard, additional, Bondaruk, Viviana Florencia, additional, Borer, Elizabeth T., additional, Bork, Edward W., additional, Bruschetti, Carlos Martin, additional, Byrne, Kerry M., additional, Cahill Jr., James F., additional, Calvo, Dianela A., additional, Carbognani, Michele, additional, Cardoni, Augusto, additional, Carlyle, Cameron N., additional, Castillo-Garcia, Miguel, additional, Chang, Scott X., additional, Chieppa, Jeff, additional, Cianciaruso, Marcus V., additional, Cohen, Ofer, additional, Cordeiro, Amanda L., additional, Cusack, Daniela F., additional, Dahlke, Sven, additional, Daleo, Pedro, additional, D'Antonio, Carla M., additional, Dietterich, Lee H., additional, S. Doherty, Tim, additional, Dubbert, Maren, additional, Ebeling, Anne, additional, Eisenhauer, Nico, additional, Fischer, Felícia M., additional, Forte, T'ai G. W., additional, Gebauer, Tobias, additional, Gozalo, Beatriz, additional, Greenville, Aaron C., additional, Guidoni-Martins, Karlo G., additional, Hannusch, Heather J., additional, Vatsø Haugum, Siri, additional, Hautier, Yann, additional, Hefting, Mariet, additional, Henry, Hugh A. L., additional, Hoss, Daniela, additional, Ingrisch, Johannes, additional, Iribarne, Oscar, additional, Isbell, Forest, additional, Johnson, Yari, additional, Jordan, Samuel, additional, Kelly, Eugene F., additional, Kimmel, Kaitlin, additional, Kreyling, Juergen, additional, Kröel-Dulay, György, additional, Kröpfl, Alicia, additional, Kübert, Angelika, additional, Kulmatiski, Andrew, additional, Lamb, Eric G., additional, Larsen, Klaus Steenberg, additional, Larson, Julie, additional, Lawson, Jason, additional, Leder, Cintia V., additional, Linstädter, Anja, additional, Liu, Jielin, additional, Liu, Shirong, additional, Lodge, Alexandra G., additional, Longo, Grisel, additional, Loydi, Alejandro, additional, Luan, Junwei, additional, Curtis Lubbe, Frederick, additional, Macfarlane, Craig, additional, Mackie-Haas, Kathleen, additional, Malyshev, Andrey V., additional, Maturano-Ruiz, Adrián, additional, Merchant, Thomas, additional, Metcalfe, Daniel B., additional, Mori, Akira S., additional, Mudongo, Edwin, additional, Newman, Gregory S., additional, Nielsen, Uffe N., additional, Nimmo, Dale, additional, Niu, Yujie, additional, Nobre, Paola, additional, O'Connor, Rory C., additional, Ogaya, Romà, additional, Oñatibia, Gastón R., additional, Orbán, Ildikó, additional, Osborne, Brooke, additional, Otfinowski, Rafael, additional, Pärtel, Meelis, additional, Penuelas, Josep, additional, Peri, Pablo L., additional, Peter, Guadalupe, additional, Petraglia, Alessandro, additional, Picon-Cochard, Catherine, additional, Pillar, Valério D., additional, Piñeiro-Guerra, Juan Manuel, additional, Ploughe, Laura W., additional, Plowes, Robert M., additional, Portales-Reyes, Cristy, additional, Prober, Suzanne M., additional, Pueyo, Yolanda, additional, Reed, Sasha C., additional, Ritchie, Euan G., additional, Rodríguez, Dana Aylén, additional, Rogers, William E., additional, Roscher, Christiane, additional, Sánchez, Ana M., additional, Santos, Bráulio A., additional, Cecilia Scarfó, María, additional, Seabloom, Eric W., additional, Shi, Baoku, additional, Souza, Lara, additional, Stampfli, Andreas, additional, Standish, Rachel J., additional, Sternberg, Marcelo, additional, Sun, Wei, additional, Sünnemann, Marie, additional, Tedder, Michelle, additional, Thorvaldsen, Pål, additional, Tian, Dashuan, additional, Tielbörger, Katja, additional, Valdecantos, Alejandro, additional, van den Brink, Liesbeth, additional, Vandvik, Vigdis, additional, Vankoughnett, Mathew R., additional, Guri Velle, Liv, additional, Wang, Changhui, additional, Wang, Yi, additional, Wardle, Glenda M., additional, Werner, Christiane, additional, Wei, Cunzheng, additional, Wiehl, Georg, additional, Williams, Jennifer L., additional, Wolf, Amelia A., additional, Zeiter, Michaela, additional, Zhang, Fawei, additional, Zhu, Juntao, additional, Zong, Ning, additional, and Zuo, Xiaoan, additional

Published
2024
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7. Application of text mining in analysing notes to financial statements: A Hungarian case.

Author

Fenyves, Veronika, Tarnóczi, Tibor, and Orbán, Ildikó

Subjects
FINANCIAL statements, TEXT mining, ARTIFICIAL intelligence, INFORMATION resources, CONTENT analysis
Abstract

Company stakeholders must have reliable and accurate information about the companies falling into their sphere of interest. In Hungary, one of the key sources of information for company stakeholders is the financial statements and related explanations, which are included in the notes of the financial statements (notes). This study used text mining to analyse the Hungarian annual financial statements notes for 2017, 2019 and 2021. The selection of the notes was based on the proportions of each sector in the national economy. The research analysed 28,700 company notes annually, totalling 86,100 documents for the three years. The text mining and generation of the Term Frequency Matrix have performed 'quanteda' packages of the R statistical system, which incorporate the results of artificial intelligence research to enhance the efficiency of text mining. Based on the results, the contents of the notes to the financial statements appear to be a rather mixed picture in Hungary. Analysing the term frequency matrix for the 67 most common terms has revealed no significant difference between the years. However, considerable differences have been caused by size categories and sectors. The notes are statistically significant using Jaccard similarity analysis, considering the year, corporate size, and sector. [ABSTRACT FROM AUTHOR]

Published
2024
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8. ANALYSIS OF THE DIFFERENCES OF FINANCIAL STATEMENTS PREPARED IN CONFORMITY WITH IFRS BY COMPANIES OPERATING IN THE HEALTH CARE SECTOR AND ANOTHER SECTOR

Author

SZEKERES Alexandra and ORBÁN Ildikó

Subjects
IFRS, health care sector, intangible asset, consolidate annual statement., Business, HF5001-6182, Finance, HG1-9999
Abstract

The primary objective of present article is to compare companies operating within and outside of the health care sector that prepare their annual statements in accordance with IFRS. In present article, comparative analysis of Richter Gedeon Plc. and Telekom Plc. is realized. Richter Gedeon Plc. is a large company operating within the pharmaceutical sector and its consolidated annual statement is prepared in accordance with IFRS. Telekom Plc. is a public limited company operating in the telecommunications sector, which also prepares its consolidated annual statement in accordance with IFRS. The reason for selecting the two companies indicated above is that Richter Gedeon Plc. is one of the largest pharmaceutical companies in Hungary, while Telekom Plc. as a company operating outside the health care sector is similar to Richter in terms of its size, as their balance sheet totals are almost identical in their consolidated balance sheets. The similarity in terms of the magnitude of their balance sheet data allows for the comparison of the annual statement practices of the two companies. The examined companies are compared based on their invested assets with especial emphasis put on their intangible assets. In the course of the comparative analysis, composition of the invested assets of the investigated companies is presented, and then the proportion and composition of intangible assets and the changes in the stock of the company and its possible causes are explored. Analysis of intangible assets takes place due to the sectoral specificities of the selected large companies. In relation with the comparative analyses, specificities of relevant IFRS requirements are highlighted.

Published
2019

15. The Impact of IFRS 9 on Financial Reporting during Covid-19 from the Point of View of Experts in Europe

Author

Orbán, Ildikó, Tamimi, Oday, Orbán, Ildikó, and Tamimi, Oday

Abstract

The present study aimed to clarify the risks that banks are exposed to in light of the Covid-19 pandemic, examine the impact of these risks on the quality of financial reports in banks, with an indication of how IFRS 9 can either exacerbate or mitigate these risk and its effects on the financial statements of banks. Finally, provide some solutions to maintain capital adequacy and minimize pandemic risks to which some banks may be exposed. This study used the descriptive and inferential statistics, as well as the questionnaire as a tool for collecting data. The analysis of data by using the statistical program SPSS 25 and Microsoft Excel. Three major findings are outlined in this study. First, there is a statistically significant relationship between Covid-19 pandemic and the increased risks to which banks are exposed based on the results of the tests of the hypotheses. Second, there is a statistically significant relationship between IFRS 9 and the quality of the financial statements. Finally, there is a statistically significant relationship between IFRS 9 and bank risks during of the Covid-19 pandemic. The findings of this study are important for bank executives, auditors, and bodies that set standards for accounting and auditing.

Published
2023

18. Disentangling climate from soil nutrient effects on plant biomass production using a multispecies phytometer

Author

Wilfahrt, Peter A., Schweiger, Andreas H., Abrantes, Nelson, Arfin‐Khan, Mohammed A.S., Bahn, Michael, Berauer, Bernd J., Bierbaumer, Michael, Djukic, Ika, Dusseldorp, Marleen, Eibes, Pia, Estiarte, Marc, Hessberg, Andreas, Holub, Petr, Ingrisch, Johannes, Schmidt, Inger Kappel, Kesic, Lazar, Klem, Karel, Kröel‐Dulay, György, Larsen, Klaus S., Lõhmus, Krista, Mänd, Pille, Orbán, Ildikó, Orlovic, Sasa, Peñuelas, Josep, Reinthaler, David, Radujkovic, Dajana, Schuchardt, Max, Schweiger, Julienne M.‐I., Stojnic, Srdjan, Tietema, Albert, Urban, Otmar, Vicca, Sara, Jentsch, Anke, and Ecosystem and Landscape Dynamics (IBED, FNWI)

Subjects
Ecology, nitrogen, Chemistry, phytometer, aridity, ddc:570, climate gradient, ddc:550, resource limitation, nutrient availability, plant productivity, phosphorus, Biology, QH540-549.5
Abstract

Plant community biomass production is co-dependent on climatic and edaphic factors that are often covarying and non-independent. Disentangling how these factors act in isolation is challenging, especially along large climatic gradients that can mask soil effects. As anthropogenic pressure increasingly alters local climate and soil resource supply unevenly across landscapes, our ability to predict concurrent changes in plant community processes requires clearer understandings of independent and interactive effects of climate and soil. To address this, we developed a multispecies phytometer (i.e., standardized plant community) for separating key drivers underlying plant productivity across gradients. Phytometers were composed of three globally cosmopolitan herbaceous perennials, Dactylis glomerata, Plantago lanceolata, and Trifolium pratense. In 2017, we grew phytometer communities in 18 sites across a pan-European aridity gradient in local site soils and a standardized substrate and compared biomass production. Standard substrate phytometers succeeded in providing a standardized climate biomass response independent of local soil effects. This allowed us to factor out climate effects in local soil phytometers, establishing that nitrogen availability did not predict biomass production, while phosphorus availability exerted a strong, positive effect independent of climate. Additionally, we identified a negative relationship between biomass production and potassium and magnesium availability. Species-specific biomass responses to the environment in the climate-corrected biomass were asynchronous, demonstrating the importance of species interactions in vegetation responses to global change. Biomass production was co-limited by climatic and soil drivers, with each species experiencing its own unique set of co-limitations. Our study demonstrates the potential of phytometers for disentangling effects of climate and soil on plant biomass production and suggests an increasing role of P limitation in the temperate regions of Europe.

Published
2021
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19. Colonization resistance and establishment success along gradients of functional and phylogenetic diversity in experimental plant communities

Author

Czech Science Foundation, European Commission, Estonian Research Council, Comunidad de Madrid, Galland, Thomas [0000-0003-0883-8871], Adeux, Guillaume [0000-0003-0903-391X], E‐Vojtkó, Anna [0000-0001-6370-680X], Orbán, Ildikó [0000-0003-1547-675X], Lussu, Michele [0000-0002-1313-4732], Puy, J. [0000-0002-6422-2791], Blažek, Petr [0000-0002-0901-4578], Lanta, Vojtech [0000-0003-4484-3838], Lepš, J.[0000-0002-4822-7429], Bello, Francesco de [0000-0001-9202-8198], Carmona, Carlos P. [0000-0001-6935-4913], Valencia, Enrique [0000-0003-3359-0759], Götzenberger, L. [0000-0003-3040-2900], Galland, Thomas, Adeux, Guillaume, Dvořáková, Hana, E‐Vojtkó, Anna, Orbán, Ildikó, Lussu, Michele, Puy, J., Blažek, Petr, Lanta, Vojtech, Lepš, J., de Bello, Francesco, Carmona, Carlos P., Valencia, Enrique, Götzenberger, Lars, Czech Science Foundation, European Commission, Estonian Research Council, Comunidad de Madrid, Galland, Thomas [0000-0003-0883-8871], Adeux, Guillaume [0000-0003-0903-391X], E‐Vojtkó, Anna [0000-0001-6370-680X], Orbán, Ildikó [0000-0003-1547-675X], Lussu, Michele [0000-0002-1313-4732], Puy, J. [0000-0002-6422-2791], Blažek, Petr [0000-0002-0901-4578], Lanta, Vojtech [0000-0003-4484-3838], Lepš, J.[0000-0002-4822-7429], Bello, Francesco de [0000-0001-9202-8198], Carmona, Carlos P. [0000-0001-6935-4913], Valencia, Enrique [0000-0003-3359-0759], Götzenberger, L. [0000-0003-3040-2900], Galland, Thomas, Adeux, Guillaume, Dvořáková, Hana, E‐Vojtkó, Anna, Orbán, Ildikó, Lussu, Michele, Puy, J., Blažek, Petr, Lanta, Vojtech, Lepš, J., de Bello, Francesco, Carmona, Carlos P., Valencia, Enrique, and Götzenberger, Lars

Abstract

Functional and phylogenetic diversity (FD and PD respectively) of the resident community are expected to exert a key role in community resistance to colonization by surrounding species, and their establishment success. However, few studies have explored this topic experimentally or evaluated the interactive effects of these diversity measures. We implemented a diversity experiment to disentangle the role of FD and PD by sowing mixtures of 6 species, drawn from a pool of 19 species naturally coexisting in central European mesic meadows. The mixtures were designed to cover four independent combinations of high and low FD and PD. Species covers were estimated in spring and late summer over two growing seasons. We then assessed the establishment success of colonizers as a function of their mean traits and phylogenetic distance to the resident (i.e. sown) communities, as well as the resistance of the resident communities to natural colonizers as a function of their functional and phylogenetic structure. Results generally indicated a temporal shift regarding which trait values made a colonizer successful, from an acquisitive strategy in early stages to a more conservative trait syndrome in later stages. FD decreased community resistance to natural colonization. However, PD tempered this effect: with high PD, FD was not significant, suggesting complementary information between these two components of biodiversity. On average, colonizing species were more functionally distant from the resident species in sown communities with high functional diversity, i.e. those that were more colonized. Synthesis. Our results confirm an interplay between FD and PD during community assembly processes, namely resistance to colonizers, suggesting that these two descriptors of biodiversity only partially overlap in their contribution to the overall ecological structure of a community. The hypothesis that higher FD increases resistance through a more complete use of resources was challenged. R

Published
2019

20. Disentangling climate from soil nutrient effects on plant biomass production using a multispecies phytometer

Author

Wilfahrt, Peter, Schweiger, Andreas A. H., Abrantes, Nelson, Arfin Khan, Mohammed Abu Sayed, Bahn, Michael, Berauer, Bernd, Bierbaumer, Michael, Djukic, Ika, Dusseldorp, Marleen van, Eibes, Pia, Estiarte, Marc, Heßberg, Andreas von, Holub, Petr, Ingrisch, Johannes, Kappel Schmidt, Inger, Kesic, Lazar, Klem, Karel, Kröel-Dulay, György, Larsen, Klaus S., Lõhmus, Krista, Mänd, Pille, Orbán, Ildikó, Orlovic, Sasa, Peñuelas, Josep, Reinthaler, David, Radujković, Dajana, Schuchardt, Max, Schweiger, Julienne, Stojnic, Srdjan, Tietema, Albert, Urban, Otmar, Vicca, Sara, Jentsch-Beierkuhnlein, Anke, Wilfahrt, Peter, Schweiger, Andreas A. H., Abrantes, Nelson, Arfin Khan, Mohammed Abu Sayed, Bahn, Michael, Berauer, Bernd, Bierbaumer, Michael, Djukic, Ika, Dusseldorp, Marleen van, Eibes, Pia, Estiarte, Marc, Heßberg, Andreas von, Holub, Petr, Ingrisch, Johannes, Kappel Schmidt, Inger, Kesic, Lazar, Klem, Karel, Kröel-Dulay, György, Larsen, Klaus S., Lõhmus, Krista, Mänd, Pille, Orbán, Ildikó, Orlovic, Sasa, Peñuelas, Josep, Reinthaler, David, Radujković, Dajana, Schuchardt, Max, Schweiger, Julienne, Stojnic, Srdjan, Tietema, Albert, Urban, Otmar, Vicca, Sara, and Jentsch-Beierkuhnlein, Anke

Abstract

Plant community biomass production is co-dependent on climatic and edaphic factors that are often covarying and non-independent. Disentangling how these factors act in isolation is challenging, especially along large climatic gradients that can mask soil effects. As anthropogenic pressure increasingly alters local climate and soil resource supply unevenly across landscapes, our ability to predict concurrent changes in plant community processes requires clearer understandings of independent and interactive effects of climate and soil. To address this, we developed a multispecies phytometer (i.e., standardized plant community) for separating key drivers underlying plant productivity across gradients. Phytometers were composed of three globally cosmopolitan herbaceous perennials, Dactylis glomerata, Plantago lanceolata, and Trifolium pratense. In 2017, we grew phytometer communities in 18 sites across a pan-European aridity gradient in local site soils and a standardized substrate and compared biomass production. Standard substrate phytometers succeeded in providing a standardized climate biomass response independent of local soil effects. This allowed us to factor out climate effects in local soil phytometers, establishing that nitrogen availability did not predict biomass production, while phosphorus availability exerted a strong, positive effect independent of climate. Additionally, we identified a negative relationship between biomass production and potassium and magnesium availability. Species-specific biomass responses to the environment in the climate-corrected biomass were asynchronous, demonstrating the importance of species interactions in vegetation responses to global change. Biomass production was co-limited by climatic and soil drivers, with each species experiencing its own unique set of co-limitations. Our study demonstrates the potential of phytometers for disentangling effects of climate and soil on plant biomass production and suggests an increasing

Published
2021

22. Future Challenges of Accounting Education at the University of Debrecen

Author

Orbán Ildikó, Kiss Ágota, and Bács Zoltán

Subjects
international financial reporting system (IFRS), sap, managerial accounting, accounting education, Social Sciences
Abstract

The actuality of our research is given by the fact that in the 21st century, the field of accounting is changing continuously and rapidly. Thanks to the global processes occurred over the last few decades, changes took place in the economic processes and the area of accounting was formed much as well. Nowadays, a lot of undertakings perform such activities, which are cross-border and building international connections up. The differing content and rules of the statements applied in different countries make the comparability and the performance measurement more difficult, particularly for the undertakings, their owners, their existing and potential investors, other decision-makers as well as authorities. The above-mentioned differing application of the accountancy enhances the necessity for establishing a uniform harmonized accounting system, which is unanimous worldwide as well. International Financial Reporting Standards (hereinafter: IFRS) are intended to make the financial reports more transparent and unequivocal for its users; it helps to understand the content of reports and makes the decision-making more open and more predictable. However, we need to be attentive not only to the benefits of unification efforts but the economic, cultural, traditional and legislative differences of the single nations and the difficulties of adopting the different and unusual norms The task of accounting is to give a true and fair image about the property, income and financial situation of an undertaking. Information provided by accounting is essential for both the management decision-making and the market operators. In the frame of accounting education, financial accounting has to deal with SAP Financial Accounting. SAP is the most popular enterprise business system used by the biggest organisations in the world to help run their companies. At the university, our teaching task is to give the knowledge and skills to the students they need in the practical, entrepreneurial life with training courses, education programs. At the University of Debrecen, the Institute of Accounting and Finance is faced with these educational challenges, such as introduction of SAP, and IFRS into the BA and MA education, and by using these systems to support managerial decision-making process and the management accounting. The purpose of this research is to examine how can the education reflect to the worldwide changes, and what is the mainstream in the accounting education nowadays. In order that the leaders of the businesses can make quick and appropriate economic decisions, it is essential in this intensively changing world that an enterprise should have a well-functioning accounting system based on up-to-date information. and that the university can teach new, practical knowledge.

Published
2016
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23. THE CORRELATION BETWEEN STATEMENT OF CASH FLOWS, IAS 7, AND EARNINGS PER SHARE, IAS 33: A CASE STUDY AT DAIMLER AG (MERCEDES-BENZ).

Author

TAMIMI, Oday and ORBÁN, Ildikó

Subjects
CASH flow, BUSINESS revenue, INVESTORS, EARNINGS per share, AUTOMOBILE industry, INFERENTIAL statistics
Abstract

The present paper aims to examine the relationship between cash flows from operating, investing, and financing activities from one side, and earnings per share from the other, for Daimler AG (Mercedes-Benz) -- one of the largest and oldest multinational automotive corporations in the world. The paper is based on the analytical and descriptive approaches, and tests the hypotheses of the study using the annual reports for the period of 2010-2020. The analysis of data is performed using the IBM-SPSS 25 statistical program in addition to Microsoft Excel 2013. This study uses the techniques of descriptive and inferential statistics. Based on the results, this paper concludes that there is no relationship between net cash flows and earnings per share; there is also no statistically significant correlation between cash flow from investing and earnings per share. Regarding the net cash flow from operating and financing, there is a statistically significant relationship between this independent variable and earnings per share; at the same time, the correlation is positive for financing activities but negative for operating activities with earnings per share. Multinational automotive corporations such as Daimler AG (Mercedes-Benz) should show a link between cash flows and earnings per share when making decisions related to operating and investing activities because the relative difference between the statement of cash flows and earnings per share is important for external users, especially investors. [ABSTRACT FROM AUTHOR]

Published
2022
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26. Oak regeneration at the arid boundary of the temperate deciduous forest biome: insights from a seeding and watering experiment

Author

Erdős, László, primary, Szitár, Katalin, additional, Öllerer, Kinga, additional, Ónodi, Gábor, additional, Kertész, Miklós, additional, Török, Péter, additional, Baráth, Kornél, additional, Tölgyesi, Csaba, additional, Bátori, Zoltán, additional, Somay, László, additional, Orbán, Ildikó, additional, and Kröel-Dulay, György, additional

Published
2020
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27. Climatic and land-use changes in the South Carpathians: Late Bronze Age alpine grazing and subatlantic timberline shift

Author

Magyari, Enikő, Pál, Ilona, Orbán, Ildikó, Hubay, Katalin, Braun, Mihály, Buczkó, Krisztina, Finsinger, Walter, Department of Environmental and Landscape Geography, Eötvös Loránd University (ELTE), MTA-MTM-ELTE Research Group for Paleontology, Eötvös Loránd University (ELTE)-Hungarian Academy of Sciences (MTA), GINOP Sustainable Ecosystem Research Group, MTA Centre for Ecological Research [Tihany], Hungarian Academy of Sciences (MTA)-Hungarian Academy of Sciences (MTA), Institut des Sciences de l'Evolution de Montpellier (UMR ISEM), École pratique des hautes études (EPHE), Université Paris sciences et lettres (PSL)-Université Paris sciences et lettres (PSL)-Université de Montpellier (UM)-Centre de Coopération Internationale en Recherche Agronomique pour le Développement (Cirad)-Centre National de la Recherche Scientifique (CNRS)-Institut de recherche pour le développement [IRD] : UR226, and Finsinger, Walter

Subjects
[SDV.BIBS] Life Sciences [q-bio]/Quantitative Methods [q-bio.QM], [SDE.MCG]Environmental Sciences/Global Changes, [SDV.BV.BOT]Life Sciences [q-bio]/Vegetal Biology/Botanics, [SDV.BIBS]Life Sciences [q-bio]/Quantitative Methods [q-bio.QM], [SDE.ES]Environmental Sciences/Environmental and Society, [SDU.ENVI] Sciences of the Universe [physics]/Continental interfaces, environment, [SDV.BV.BOT] Life Sciences [q-bio]/Vegetal Biology/Botanics, [SDE.BE] Environmental Sciences/Biodiversity and Ecology, [SDE.MCG] Environmental Sciences/Global Changes, [SDV.SA.SF]Life Sciences [q-bio]/Agricultural sciences/Silviculture, forestry, [SDE.ES] Environmental Sciences/Environmental and Society, [SDV.SA.SF] Life Sciences [q-bio]/Agricultural sciences/Silviculture, forestry, [SDE.BE]Environmental Sciences/Biodiversity and Ecology, [SDU.ENVI]Sciences of the Universe [physics]/Continental interfaces, environment, ComputingMilieux_MISCELLANEOUS
Abstract

International audience

Published
2018

30. HYPERINFLATION AND ITS IMPACT ON THE FINANCIAL RESULTS.

Author

TAMIMI, Oday and ORBÁN, Ildikó

Subjects
PROBLEM solving, DEVELOPING countries, INTERNATIONAL business enterprises, DECISION making
Abstract

This paper aims to show the impact of hyperinflation on financial results, a phenomenon that is experienced in developed or developing countries. The concepts of hyperinflation and financial results were highlighted in addition to the effects of hyperinflation on the financial results based on secondary sources and the financial results of multinational corporations (MNCs) operating in Venezuela, which is currently the first among the economies affected by hyperinflation; a significant impact of this type of inflation on these affected corporations was observed. The most important result for this paper is that hyperinflation leads to the issuance of financial results in a misleading manner, and thus it causes difficulty in making proper decisions. Therefore, economies affected by hyperinflation should pay attention to solving this problem by focusing on how to manage the causes of hyperinflation. [ABSTRACT FROM AUTHOR]

Published
2020
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31. Gyakorlatorientált képzések megítélése a vállalati szférában.

Author

Veronika, Fenyves, Krisztina, Dajnoki, Orbán Ildikó, Dékán Tamásné, Mónika, Harangi-Rákos, and Éva, Libicki

Abstract

Copyright of Acta Medicinae et Sociologica (AMS) is the property of University of Debrecen and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2020
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37. Holocene treeline and timberline changes in the South Carpathians (Romania): Climatic and anthropogenic drivers on the southern slopes of the Retezat Mountains

Author

Vincze, Ildikó, primary, Orbán, Ildikó, additional, Birks, Hilary H, additional, Pál, Ilona, additional, Finsinger, Walter, additional, Hubay, Katalin, additional, Marinova, Elena, additional, Jakab, Gusztáv, additional, Braun, Mihály, additional, Biró, Tamás, additional, Tóth, Mónika, additional, Dănău, Claudia, additional, Ferencz, Iosif V, additional, and Magyari, Enikő K, additional

Published
2017
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38. THE REGULATION OF REAL ESTATE INVESTMENT TRUSTS (REIT) IN SOME EUROPEAN COUNTRIES AND ITS EFFECT ON THE IFRS FINANCIAL STATEMENTS.

Author

ORBÁN, Ildikó Dékán Tamásné, MURÁNYI, Nóra Vivien, and KISS, Ágota

Subjects
*REAL estate investment trusts, *FINANCIAL statements, *INTERNATIONAL Financial Reporting Standards, *STOCK exchanges, *REAL property
Abstract

Real estate investment trusts or REITs are "companies that own or finance income-producing real estate across a range of property sectors (including offices, apartment buildings, warehouses, retail centers, medical facilities, data centers, cell towers, infrastructure and hotels). These real estate companies have to meet a number of requirements to qualify as REITs. Most REITs trade in major stock exchanges, and they offer a number of benefits to investors." (REIT, 2019). REITs operate worldwide from the USA to Hungary. The article focuses on the REIT-regulation in some European countries, mainly in the United Kingdom and in Hungary. As REITs are listed on stock exchanges, they have to prepare their financial statements based on International Financial Reporting Standards (IFRS). The paper looks at the presentation and specificities of the REIT status in the IFRS financial statements. [ABSTRACT FROM AUTHOR]

Published
2019

39. PRACTICAL ISSUES IN THE ADOPTION OF IFRS FOR INDIVIDUAL REPORTING PURPOSES IN HUNGARY.

Author

ORBÁN, Ildikó and KISS, Ágota

Subjects
*INTERNATIONAL Financial Reporting Standards, *INTERNATIONAL unification of law
Abstract

International Financial Reporting Standards (hereinafter referred to as IFRS) are the collection of accounting standards published by the International Accounting Standards Board (IASB) which enables the legislators to establish a framework for the individual financial reporting. Out of standards by IASB, the application of standards adopted by the EU is mandatory for Member States. The EU introduces its supported standards in its legal system through regulations. As a result of the harmonization of law, Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19th July 2002 on the application of international accounting standards has been in force since 14th September 2002. The Regulation required all companies listed on the European Union's stock exchange to prepare their consolidated financial statements as of 1st January 2005 in accordance with the International Financial Reporting Standards. According to the EU's standpoint, this requirement increases transparency and comparability of corporate financial statements and, as a result, increases market efficiency in the EU, reduces capital cost to companies, thereby improves competitiveness and increases growth (1606/2002 /EC). Under the Regulation, in addition to binding rules, Member States may allow or require the application of IFRSs adopted by the European Union in the compilation of individual or consolidated financial statements of unlisted companies in the EU or in the compilation of individual accounts of EU listed companies. Thus, in recent years, more and more Member States have permitted or have made compulsory the preparation and publication of individual financial statements based on IFRS principles. Hungary tries to enlarge the business scope the obligation and possibility of the IFRS adoption for individual reporting purposes. In this article we would like to represent the process of this adoption under Hungarian conditions. [ABSTRACT FROM AUTHOR]

Published
2018

46. Colonization resistance and establishment success along gradients of functional and phylogenetic diversity in experimental plant communities

Author

Petr Blažek, Jan Lepš, Ildikó Orbán, Hana Dvořáková, Anna E-Vojtkó, Thomas Galland, Lars Götzenberger, Francesco de Bello, Vojtěch Lanta, Michele Lussu, Enrique Valencia, Carlos P. Carmona, Guillaume Adeux, Javier Puy, Czech Science Foundation, European Commission, Estonian Research Council, Comunidad de Madrid, Galland, Thomas, Adeux, Guillaume, E‐Vojtkó, Anna, Orbán, Ildikó, Lussu, Michele, Puy, J., Blažek, Petr, Lanta, Vojtech, Lepš, J., Bello, Francesco de, Carmona, Carlos P., Valencia, Enrique, Götzenberger, L., Department of Botany, Faculty of Sciences, Palacky University Olomouc, Institute of Botany, Czech Academy of Sciences [Prague] (CAS), Agroécologie [Dijon], Université de Bourgogne (UB)-Institut National de la Recherche Agronomique (INRA)-Université Bourgogne Franche-Comté [COMUE] (UBFC)-AgroSup Dijon - Institut National Supérieur des Sciences Agronomiques, de l'Alimentation et de l'Environnement, Institute of Life Sciences of Sant’Anna [Pisa], Scuola Universitaria Superiore Sant'Anna [Pisa] (SSSUP), Institute of Ecology and Botany, MTA Centre for Ecological Research, Eötvös Loránd University (ELTE), Università di Cagliari, Consejo Superior de Investigaciones Científicas [Madrid] (CSIC), University of Tartu, Universidad Rey Juan Carlos [Madrid] (URJC), Czech Science FoundationGrant Agency of the Czech Republic [GA16-15012S], European CommissionEuropean Commission Joint Research Centre [626392, PSG293, 2017-T2], Galland, Thomas [0000-0003-0883-8871], Adeux, Guillaume [0000-0003-0903-391X], E‐Vojtkó, Anna [0000-0001-6370-680X], Orbán, Ildikó [0000-0003-1547-675X], Lussu, Michele [0000-0002-1313-4732], Puy, J. [0000-0002-6422-2791], Blažek, Petr [0000-0002-0901-4578], Lanta, Vojtech [0000-0003-4484-3838], Lepš, J.[0000-0002-4822-7429], Bello, Francesco de [0000-0001-9202-8198], Carmona, Carlos P. [0000-0001-6935-4913], Valencia, Enrique [0000-0003-3359-0759], and Götzenberger, L. [0000-0003-3040-2900]

Subjects
0106 biological sciences, [SDV]Life Sciences [q-bio], media_common.quotation_subject, Biodiversity, Plant Science, Biology, Invaders, 010603 evolutionary biology, 01 natural sciences, Competition (biology), CWM, [SDV.BV]Life Sciences [q-bio]/Vegetal Biology, Colonization, Mean pairwise distance, Ecology, Evolution, Behavior and Systematics, media_common, Competition, Ecology, Phylogenetic tree, Resistance (ecology), Plant community, 15. Life on land, Phylogenetic diversity, Sowing experiment, [SDE]Environmental Sciences, Trait, Niche complementarity, Functional traits, 010606 plant biology & botany
Abstract

Functional and phylogenetic diversity (FD and PD respectively) of the resident community are expected to exert a key role in community resistance to colonization by surrounding species, and their establishment success. However, few studies have explored this topic experimentally or evaluated the interactive effects of these diversity measures. We implemented a diversity experiment to disentangle the role of FD and PD by sowing mixtures of 6 species, drawn from a pool of 19 species naturally coexisting in central European mesic meadows. The mixtures were designed to cover four independent combinations of high and low FD and PD. Species covers were estimated in spring and late summer over two growing seasons. We then assessed the establishment success of colonizers as a function of their mean traits and phylogenetic distance to the resident (i.e. sown) communities, as well as the resistance of the resident communities to natural colonizers as a function of their functional and phylogenetic structure. Results generally indicated a temporal shift regarding which trait values made a colonizer successful, from an acquisitive strategy in early stages to a more conservative trait syndrome in later stages. FD decreased community resistance to natural colonization. However, PD tempered this effect: with high PD, FD was not significant, suggesting complementary information between these two components of biodiversity. On average, colonizing species were more functionally distant from the resident species in sown communities with high functional diversity, i.e. those that were more colonized. Synthesis. Our results confirm an interplay between FD and PD during community assembly processes, namely resistance to colonizers, suggesting that these two descriptors of biodiversity only partially overlap in their contribution to the overall ecological structure of a community. The hypothesis that higher FD increases resistance through a more complete use of resources was challenged. Results rather suggested that greater FD could provide an unsaturated functional trait space allowing functionally unique species to occupy it., The study was supported by Czech Science Foundation grant GA16‐15012S. C.P.C. was supported by a Marie Curie Intra‐European Fellowship within the European Commission 7th Framework Programme (TANDEM; project 626392) and the Estonian Research Council (project PSG293). E.V. was funded by the 2017 program for attracting and retaining talent of Comunidad de Madrid (no. 2017‐T2/AMB‐5406).

Published
2019
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