Leif Appelgren

Bryophytes of conservation concern decline and traits change in retention patches during two decades following forest harvest

Mari Jönsson, Karin Perhans, Leif Appelgren, Lena Gustafsson

Setting aside tree retention patches at final harvest is a common forest conservation measure, but the long-term responses of species of conservation concern to different types of forest retention remain unknown. This is the first long-term study of the dynamics of bryophytes …

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Accounting for seed rain and other confounders reveals which ecosystems are most susceptible to alien conifer establishment

Julien Vollering, Siri Lie Olsen, Olav Skarpaas, Leif Appelgren et autres

1. Plantations of alien conifer species are common worldwide, and set to become even more prevalent in coming decades. To minimize the rate at which their offspring --- so-called "wildlings" --- colonize surroundings, and reduce the burden of conifer plantations on native …

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A survey of models for determining optimal audit strategies

Leif Appelgren

The problem studied in this survey is how to optimize the allocation of audit resources over an auditee population with respect to available population statistics. The auditees are assumed to optimize their expected utility based on information about the audit strategy. This …

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Optimal auditing of social benefit fraud: a case study

Leif Appelgren

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Scopelophila ligulatarecorded for the first time in northern Europe

Leif Appelgren, Peter Carlsson, Kåre Homble

Scopelophila ligulata (Spruce) Spruce is reported for the first time from Europe north of the Alps. The moss was discovered in crevices in south facing cliff walls of felsic volcanic rock on the island Varaldsøy in Hordaland County, southwest Norway, in September …

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Colura calyptrifoliaa new oceanic liverwort to Norway and Scandinavia

Kristian Hassel, Leif Appelgren, Hans H. Blom, Kirstin M. Flynn et autres

Colura calyptrifolia is for the first time reported from Scandinavia, it was discovered in Femanger, Fusa municipality, Hordaland county. C. calyptrifolia was growing on an east to northeast facing cliff by a small brook. It was found mainly growing directly on the …

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A note on the Erard a Feinstein tax audit model

Leif Appelgren

This paper introduces a new method for the determination of near-optimal audit strategies with the Erard & Feinstein model. It is demonstrated that the solution method presented by Erard & ...

Pyramidula tetragona (Brid.) Brid. rediscovered in Fennoscandia and new to Norway

Torbjørn Høitomt, Leif Appelgren, Niklas Lönnell, Kåre Lye et autres

The threatened moss Pyramidula tetragona is rediscovered in Fennoscandia and found for the first time in Norway. The species has recently been classified as regionally extinct both in Sweden and Finland, and it is thus highly surprising that we can present four …

Audit strategy for temporary parental benefit

Leif Appelgren

The aim of this project is to study the possibility to apply audit strategies developed for taxation on fraud and involuntary errors in the social benefit sector. The efficiency of different audit strategies is compared using a computer-based optimization algorithm. Two types …

Kontrollstrategi för tillfällig föräldrapenning

Leif Appelgren

Retention patches as potential refugia for bryophytes and lichens in managed forest landscapes

Karin Perhans, Leif Appelgren, Fredrik Jönsson, Ulrika Nordin et autres

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The Effect of Audit Strategy Information on Tax Compliance - An Empirical Study

Leif Appelgren

This paper deals with an experiment by the Swedish Tax Agency to test the effect of information to taxpayers regarding different audit strategies . The experiment involved approximately 900 sole proprietors, divided into three groups, where one was informed that audits would …

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