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Biogenic volatile organic compounds (BVOCs) comprise the largest, most highly complex, and diverse fraction of the volatile organic compounds (VOCs) emitted into the atmosphere (Sindelarova et al., 2014). By emitting BVOCs, plants communicate, fight herbivores and attract pollinators (Niinemets and Monson, 2013). Atmospheric oxidation of BVOCs affects the concentration of methane, carbon monoxide, and tropospheric ozone and leads to the formation of Secondary Organic Aerosol (SOA). Atmospheric aerosol load plays a crucial role in defining the radiative balance and negatively impacts air-quality standards (Seinfeld, John H. and Pandis, Spyros N., 2016). Climate models project an increase in the average global temperature for the next decades, with Alpine regions expected to be over-proportionally more affected. Drought, heat, and insects feeding on plants cause stress in the organism, which the organism reacts to by changing the BVOCs emissions: certain compounds can be promoted, and others reduced. This may lead to subsequent changes in atmospheric chemistry and SOA properties depending on the cause of stress and the plant’s reaction (Smith et al., 2021). Within the experimental project "Acclimation and environmental memory” in 2022, we studied the impact of prolonged heat and drought on BVOC emission from Scots pine (Pinus Sylvestris) seedlings. Seedlings were grown from seeds collected from selected mother trees from the long-term irrigation experiment Pfynwald, with different long-term water availability. This allowed us also to examine the additional consequence of transgenerational memory on BVOC emissions (Bose et al., 2020). Our results combine data from samples collected on sorbent tubes and analyzed by Thermal Desorption GC-MS with online BVOC measurements using PTR-ToF-MS and provide a well-resolved picture of terpene compositions as well as diurnal trends in emission levels. Bibliography Bose, A. K., Moser, B., Rigling, A., Lehmann, M. M., Milcu, A., Peter, M., Rellstab, C., Wohlgemuth, T., and Gessler, A.: Memory of environmental conditions across generations affects the acclimation potential of scots pine, Plant Cell Environ., 43, 1288–1299, https://doi.org/10.1111/pce.13729, 2020.Niinemets, Ü. and Monson, R. K. (Eds.): Biology, Controls and Models of Tree Volatile Organic Compound Emissions, Springer Netherlands, Dordrecht, https://doi.org/10.1007/978-94-007-6606-8, 2013.Seinfeld, John H. and Pandis, Spyros N.: Atmospheric Chemistry and Physics: From Air Pollution to Climate Change, 3rd Edition., Wiley, 1152 pp., 2016.Sindelarova, K., Granier, C., Bouarar, I., Guenther, A., Tilmes, S., Stavrakou, T., Müller, J.-F., Kuhn, U., Stefani, P., and Knorr, W.: Global data set of biogenic VOC emissions calculated by the MEGAN model over the last 30 years, Atmospheric Chem. Phys., 14, 9317–9341, https://doi.org/10.5194/acp-14-9317-2014, 2014.Smith, N. R., Crescenzo, G. V., Huang, Y., Hettiyadura, A. P. S., Siemens, K., Li, Y., Faiola, C. L., Laskin, A., Shiraiwa, M., Bertram, A. K., and Nizkorodov, S. A.: Viscosity and liquid–liquid phase separation in healthy and stressed plant SOA, Environ. Sci. Atmospheres, 1, 140–153, https://doi.org/10.1039/D0EA00020E, 2021.

Same as other parts of Europe, the inner-Alpine Swiss Rhône valley has been increasingly affected by Scots pine (Pinus sylvestris L.) dieback events since the 1990s. Such events were not confined to years of extreme heat and drought across Switzerland and Europe such as 2003 or 2018, and the severity and frequency of sudden tree mortality varied on relatively small spatial scales. Which are the relevant parameters that changed in time and which factors triggered these dieback events?We found that sudden mortality events occurred exclusively after periods of below average precipitation between July and September. During this time of the year, soil moisture regularly drops to a minimum while the atmospheric water demand is high. Further factors such as insect infestation or spring frost may increase the magnitude of tree mortality, but they were neither a required contributor nor were they found to trigger dieback events. Consequently, the region with lowest summer precipitation within the Swiss Rhône valley outlines the area most affected by Scots pine dieback.However, the amount and frequency of the highly variable summer precipitation did not decrease since the 1980s, but the atmospheric water demand in spring and summer increased continuously. As a result of the higher water loss to the atmosphere, the period of low soil moisture has been prolongated and intensified. Therefore, Scots pines have become more dependent on (temporary) water stress relief by precipitation events during mid and late summer.Many Scots pine died (most likely due to hydraulic failure) within months following severe summer water stress. The effects of such periods appeared faster on tree crown defoliation (i.e., the proportion of needles that should be present on a tree, but which have been lost) than on mortality, as some trees died only after a year or two. We found that these Scots pines exceeded a defoliation threshold of about 75 % and were unable to recover. In such strongly defoliated trees, stress-related metabolites increase in needles, but get depleted in roots, indicating that mortality is linked to belowground carbon starvation negatively affecting functions central for tree survival.

Aufgrund der im aktuellen COSO ERM 2017 geforderten stärkeren Strategie- und Entscheidungs­orientierung des Risikomanagements wird das Aufgabengebiet von Risikomanagern breiter, was auch neue Anforderungen insbesondere an deren Management-, Persönlichkeits- und Sozialkompetenzen stellt. Der Beitrag liefert erste empirische Hinweise, inwieweit diese Kompetenzprofile in aktuellen Stellenanzeigen nachgefragt und die Unternehmen für die Umsetzung eines Risikomanagements nach COSO ERM 2017 gerüstet sind.

A commonly misunderstood characteristic of ERM in Switzerland is that it is perceived as a risk minimization tool. However, ERM is about controlling an ideal risk exposure level to pursue strategic objectives. ERM has emerged as an important business topic in Switzerland. As major challenges still pose a threat to successful ERM implementation, this study provides some causes for reflection on how to implement ERM model in order to gain a comprehensive view on all risks, opportunities and their respective interdependencies. Moreover, this study suggests policy makers to think about how to strengthen risk-based disclosures in the future.

Scientific research is as a formal, rational, and systematic process that provides answers to the study of a phenomenon applying scientific procedures. To achieve such an aim, researchers must follow a path from identifying a problem to presenting reliable results. This chapter summarizes the entire research process. It may surprise researchers that the process does not start with the development of a research question (as usually done in many lectures and textbooks on research). It is by far more useful to think about the conclusions the researcher would like to draw from the research process. This fictitious answer equals the research aim which dominates the research design.

This chapter addresses the peculiarities, characteristics, and major fallacies of multiple case research designs. The major advantage of multiple case research lies in cross-case analysis. A multiple case research design shifts the focus from understanding a single case to the differences and similarities between cases. Thus, it is not just conducting more (second, third, etc.) case studies. Rather, it is the next step in developing a theory about factors driving differences and similarities. Also, researchers find relevant information on how to write a multiple case research design paper and learn about typical methodologies used for this research design. The chapter closes with referring to overlapping and adjacent research designs.

PurposeThe purpose of this study is to illustrate the potentially detrimental effects on audit decision-making of certain judgmental heuristics, which can lead to systematic judgmental biases. This paper provides background on the heuristics and biases approaches to decision-making to increase auditors' awareness of the anchoring and adjustment effects affecting audit judgments adversely.Design/methodology/approachThis study reports the results of an experimental research design analyzing the audit judgment of 85 auditors in Switzerland.FindingsBased on the results of the experiment, the results indicate evidence on the existence of the anchoring and adjustment heuristic in Swiss audit judgments. The authors could identify an influence of the audit company size, the auditors' experience and the auditors' knowledge about behaviorism and anchor heuristic with regard to the anchoring and adjustment effect on audit judgment.Research limitations/implicationsThe experimental tasks were relatively simple abstractions from the more complex analytical review situations faced by practicing auditors. Due to the small sample size, the authors cannot ensure representativeness of the results.Practical implicationsProfessional judgment is a skill that auditor acquires overtime, combined with experience and knowledge, that allows him to achieve reasonable judgments, being independent of other opinions and free from material biases in a given circumstance. Our results show that auditors who are aware of biases and heuristics are less prone to judgment biases.Originality/valueThis paper is the first to analyze the impact of auditors' explicit experience and knowledge about behaviorism and anchor heuristic on the anchoring and adjustment effect on audit judgment. Through a stronger awareness of cognitive biases, a professional skepticism can be enhanced.

This chapter addresses the peculiarities, characteristics, and major fallacies of action research design. This research design is a change-oriented approach. Its central assumption is that complex social processes can best be studied by introducing change into these processes and observing their effects. The fundamental basis for action research is taking actions to address organizational problems and their associated unsatisfactory conditions. Also, researchers find relevant information on how to write an action research paper and learn about typical methodologies used for this research design. The chapter closes with referring to overlapping and adjacent research designs.

We define research design as a combination of decisions within a research process. These decisions enable us to make a specific type of argument by answering the research question. It is the implementation plan for the research study that allows reaching the desired (type of) conclusion. Different research designs make it possible to draw different conclusions. These conclusions produce various kinds of intellectual contributions. As all kinds of intellectual contributions are necessary to increase the body of knowledge, no research design is inherently better than another, only more appropriate to answer a specific question.

This chapter addresses the peculiarities, characteristics, and major fallacies of single case research designs. A single case study research design is a collective term for an in-depth analysis of a small non-random sample. The focus on this design is on in-depth. This characteristic distinguishes the case study research from other research designs that understand the individual case as a rather insignificant and interchangeable aspect of a population or sample. Also, researchers find relevant information on how to write a single case research design paper and learn about typical methodologies used for this research design. The chapter closes with referring to overlapping and adjacent research designs.

This chapter addresses the peculiarities, characteristics, and major fallacies of literature review research design. Conducting and writing poor literature reviews is one of many ways to lower the value of an academic work. State-of-the-art literature reviews are valuable and publishable scholarly documents. Too many new scholars think that empirical research is the only proper research. In this chapter, researchers find relevant information on how to write a literature review research design paper and learn about typical methodologies used for this research design. The chapter closes with referring to related research designs.

This chapter addresses the peculiarities, characteristics, and major fallacies of action research design. This research design is a change-oriented approach. Its central assumption is that complex social processes can best be studied by introducing change into these processes and observing their effects. The fundamental basis for action research is taking actions to address organizational problems and their associated unsatisfactory conditions. Also, researchers find relevant information on how to write an action research paper and learn about typical methodologies used for this research design. The chapter closes with referring to overlapping and adjacent research designs.

Every researcher chooses the research design that is best suited to generate the envisioned conclusions they like to draw. There are several types of research designs. Each is especially well suited to generate a specific type of conclusion. Commonly used research designs in business and management are design science, action research, single case, multiple case, cross-sectional, longitudinal, experimental and literature review research. The specific characteristics depicting these research design’s idiosyncrasies, differences, and fields of application of these research designs are gathered in a synopsis. Also, we pose questions that guide researchers to the research design, matching their objectives and personal preferences. This chapter also addresses the popular terms “triangulation” and “mixed methods” and puts them into the context of research design.

So far, we have discussed the relevance of ERM, the challenges with cognitive and motivational biases. We elaborated on how the ERM process can add value to the company. This chapter covers relevant topics for setting up adequate risk governance. A sound enterprise risk governance serves as an important basis for implementing effective ERM. It addresses external factors influencing the set-up of ERM. Corporate governance codes, ERM frameworks, norms, and legal requirements all have an impact on ERM. Also, internal aspects may play a major role in the effectiveness of ERM. We will have a closer look at corporate risk culture and roles, responsibilities, and tasks.

This chapter addresses the peculiarities, characteristics, and major fallacies of experimental research designs. Experiments have a long and important history in the social, natural, and medicinal sciences. Unfortunately, in business and management this looks differently. This is astounding, as experiments are suitable for analyzing cause-and-effect relationships. A true experiment is a brilliant method for finding out if one element really causes other elements. Also, researchers find relevant information on how to write an experimental research design paper and learn about typical methodologies used for this research design. The chapter closes with referring to overlapping and adjacent research designs.

A research report is one big argument how and why you came up with your conclusions. To make it a convincing argument, a typical guiding structure has developed. In the different chapters, distinct issues need to be addressed to explain to the reader why your conclusions are valid. The governing principle for writing the report is full disclosure: to explain everything and ensure replicability by another researcher.

This chapter addresses the peculiarities, characteristics, and major fallacies of longitudinal research designs. Longitudinal studies represent an examination of correlated phenomena over a period. Its analysis stresses changes over time. The aim of a longitudinal research design is to enable or improve the validity of inferences not possible to achieve in cross-sectional research, to draw conclusions based on arguments that are not workable if we look at a point in time. Also, researchers find relevant information on how to write a longitudinal research design paper and learn about typical methodologies used for this research design. The chapter closes with referring to overlapping and adjacent research designs.

This chapter takes you step by step through the ERM process and presents practical challenges using concrete examples. Robustly developed risk scenarios can challenge management intuition with more rational information on risky decisions. In addition to risk identification and risk assessment, the integration of risk-relevant information into decision-making processes is a key element of value-creating risk management. Level-appropriate, integrated risk reporting suggestions and concepts for continuous improvement of ERM quality complete this chapter.

This chapter addresses the peculiarities, characteristics, and major fallacies of cross-sectional research designs. The major advantage of cross-sectional research lies in cross-case analysis. A cross-sectional study aims at describing generalized relationships between distinct elements and conditions. The specific case and its particularities are not the focus, but all instances and cases. So cross-sectional studies try to establish general models that link a combination of elements with other elements under certain conditions. The results are tested (or rejected) theories about these relationships. Also, researchers find relevant information on how to write a cross-sectional research design paper and learn about typical methodologies used for this research design. The chapter closes with referring to overlapping and adjacent research designs.

Forest decline has been attributed to climatic changes in many parts of the world. Although climate conditions are an undisputed crucial factor affecting tree vitality, open questions remain regarding the relative roles of evaporative demand versus precipitation and the relative importance of individual climate variables.In recent decades, there was a pronounced decline of Scots pines (Pinus sylvestris) at lower elevations in the inner-alpine Rhône valley in Switzerland. Similar observations were made in other inner-alpine valleys. Tree vitality was not continuously decreasing: single events of strong decrease in tree vitality and high mortality rates were observed in between phases of largely constant vitality levels. However, trees were hardly able to recover from such events in recent decades, resulting in a pronounced decrease in living Scots pines.Climate-trend signals in the Rhône valley from 1981 to 2018 vary between the seasons. The clearest changes occurred in spring, when a strong climatic shift towards drier conditions was detected with significantly increasing evapotranspiration, decreasing precipitation sums and frequency of precipitation events, increasing duration of dry spells at lower elevations, and increasing diurnal temperature ranges. Relative trends of evapotranspiration are elevation dependent with the highest increase at low elevations. Temperature trends are the main driver towards higher evapotranspiration rates, but humidity and sunshine duration are important drivers too. For seasonal evapotranspiration anomalies, anomalies of temperature, humidity, and sunshine duration are of similar importance.In previous works on Scots pine mortality in the Rhône valley, mortality events were attributed to prolonged periods of water deficits. However, the occurrence and magnitude of mortality events cannot be explained by droughts only. In case of Scots pines at low elevations in the Rhône valley, factors such as insect infestation and spring frost may strongly impact tree vitality and increase mortality rates.In summary, climatic conditions changed markedly in the Swiss Rhône valley within the last approximately 40 years, especially in spring and at lower elevations. Hence, the less favorable climatic background conditions result in decreased resilience and recuperative power of the Scots pines to various disturbances, leading to the observed forest decline.