University of Lapland

About: University of Lapland is a education organization based out in Rovaniemi, Finland. It is known for research contribution in the topics: Arctic & Context (language use). The organization has 665 authors who have published 1870 publications receiving 39129 citations. The organization is also known as: University of Rovaniemi & Lapin yliopisto.

Impact of IFRS transition on audit and non-audit fees: evidence from small and medium-sized listed companies in Finland.

Abstract: This study focuses on fees paid to auditors during a major accounting change associated with extra audit risk and work. Specifically, we analyse how a major accounting change from local GAAP to IFRS (International Financial Reporting Standards) affects the audit and non-audit fees paid to auditors. Prior research had evidenced that several auditee-specific properties are associated with audit fees. However, there is lack of specific knowledge on how a major accounting change affects audit and, especially, non-audit fees. Our sample comprises Finnish listed firms that adopted IFRS for the first-time. The Finnish data are employed since prior research findings suggest that there are large differences between Finnish accounting standards (FAS) and IFRS anticipating extra audit risk and work at the accounting move. Therefore, it is highly likely that extensive supply for audit and non-audit services during the transition from FAS to IFRS would occur. When taking into account several control variables, in line with prior research, our analyses based on unique, hand-collected data provide evidence that a company with a high FAS-IFRS disparity is associated with more costly non-audit services during the transition phase than one with low disparity. Furthermore, the results reveal that audit fees, where audit markets are more competitive, are not significantly related to the magnitude of IFRS adjustments. Overall, the research findings inform, among other things, audit firms and their clients about the type and the level of costs incurred during a major accounting change.

The Use of Social Media to Improve Social Work Education in Remote Areas

Abstract: Social media provides a relatively new way to study social work. In this article, we describe an experiment to use social media in social work education. The use of social media and other distance-learning solutions, gives several advantages to both students and teachers. For example, it makes studying processes transparent, offers both peer encouragement and peer discipline, and enhances students' competence in information and communication technologies (ICT). Since the role of technology in our everyday life is growing, it is crucial to learn to use social media as an educational tool.

Optical properties of melting landfast sea ice and underlying seawater in Santala Bay, Gulf of Finland

Abstract: [1] In March and early April 2000, spectral irradiance measurements were conducted on 10 occasions above and beneath the landfast sea ice in Santala Bay near the entrance to the Gulf of Finland. The measurements included the spectral albedo and transmittance of the sea ice and the downwelling and upwelling spectral irradiance at different depths in the water column. Spectral albedos integrated over 400–700 nm photosynthetically active radiation (PAR) were in the range of 0.16–0.58, with most common values between 0.33 and 0.42. Maximum transmittances for the ice are found close to 570 nm, decreasing toward shorter and longer wavelengths. Correspondingly, diffuse attenuation coefficients for both seawater and sea ice agree well with earlier measurements in the Baltic Sea and have a PAR attenuation of 0.4–0.7 and 3.1–4.7 m−1, respectively. During the measurement period the ice reached its maximum thickness of 28 cm and thereafter started to decay. The sea ice was snow free; however, the formation of high-scattering melt/freeze layers above the freeboard largely increased the surface reflectance. Discharged meltwater was retained beneath the sea ice, forming a low-salinity layer which only disappeared as the ice ablated in April. Compared with many parts of the Arctic, the sea ice and seawater in Santala Bay contain higher amounts of dissolved and particulate matter, which are indicated by high absorption at wavelengths below 700 nm and thus potentially increase the melt rate of the sea ice.

“my personal relationship towards mathematics has necessarily not changed but …” analyzing preservice teachers’ mathematical identity talk

Abstract: In this study, we consider 5 preservice teachers who had negative views of mathematics at the beginning of elementary teacher education. We focus on methodological challenges: how to analyze their mathematical identity talk which to some readers can sound incoherent. Teacher change studies have often ignored the methodological challenges on which we focus on in this article. We compare preservice teachers’ talk at the beginning and at the end of a mathematics education course. When analyzing the data, we combined discursive, rhetorical, and narrative approaches. We identified 6 central interpretative repertoires that were manifested in preservice teachers’ identity talk: Victim, Ego-defensive, Fatalist, Gaining an Insight, Self-development, and Responding to the Expectations of the Change. The Ego-defensive and Fatalist repertoires were activated especially when students talked about mathematical tests. The most central rhetorical devices were category entitlement, categorization, active voicing, use of disclaimer, and use of metaphors or extreme utterances. At the end of the course, the talk of the more confident preservice teachers was more coherent than the others’ talk. Our study shows that combining different approaches can bring useful views for understanding preservice teachers’ multiple identities.