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Granskning av frivillig redovisning i börsföretagens årsredovisningar-sett ur ett investerarperspektiv

Företagens intressenter har ökat betydligt då allt fler privatpersoner sparar i aktier eller fonder, vilket även ökat deras behov av information. Årsredovisningen utgör sannolikt den viktigaste länken i den information om ett företag som olika intressentgrupper förfogar över för analys. Investerare efterfrågar information så att de kan värdera företagen och ta investeringsbeslut. Ett incitament fö

Ett svenskt kronvittnessystem? - Professionellas och erfarnas samt samhällets inställning

Sammanfattning Organiserad brottslighet samt hur man bekämpar och förebygger detta relativt utbredda problem är ett prioriterat område som får allt större utrymme i svensk kriminalpolitik. Det pågår en samhällsdebatt om att införa ett kronvittnessystem i Sverige. Justitieminister Beatrice Ask förespråkar systemet i hopp om att komma till bukt med den organiserade brottsligheten. Det svenska rätAbstract Means to prevent and reduce the growth of organized crime is a prioritized area in Swedish criminal politics. There is an ongoing debate about the introduction of a crown witness system in Sweden. The minister of Justice, Beatrice Ask, supports the system in hope to reduce organized crime. The Swedish legal system and its laws are restrained to reward criminals who contribute to investi

Frivillig repatriering : en hållbar lösning, för vem?

Krig, konflikter och fattigdom har under en lång tid tvingat afghaner att fly och emigrera från sitt hemland. Uppsatsens fokus ligger på den afghanska flyktingsituationen i grannländerna Iran och Pakistan och hur dessa länder tillsammans med Afghanistan, UNCHR och NGOs ser på flyktingsituationen och vilka lösningsstrategier de anser som mest hållbara. År 2012 skapades ett nytt fyrpartsavtal : Sol

Can Private Equity Create Value

This thesis proposes an alternative way of comparing the performance of private equity funds and testing if they through active involvement can increase the value of their investments. Resent studies has shown that the true performance of Private Equity funds are about the same as the markets return so by measuring the performance of the companies that most resemble the private equity firms actual

Tills döden skiljer dem åt - en studie om arvsrätten mellan makar

Syftet med denna uppsats är att studera hur efterlevande makes arvsrätt och andra ekonomiska skyddsregler vid händelse av den ena makens död är uppbyggda. Syftet är även att ur ett genusperspektiv analysera denna lagstiftning för att på så sätt få en djupare förståelse för varför reglerna är konstruerade på detta specifika sätt. För att kunna diskutera genusaspektens påverkan på den svenska lagstiThe purpose of this paper is to study how the surviving spouse’s inheritance rights and other financial guarantees in case of death of the other spouse are constructed and from a gender perspective’s analyse this legislation in order to gain a deeper understanding of why the rules are designed in this specific way. In order to discuss the gender perspectives impact on the Swedish law it’s importan

eHealth in Pediatric Surgery : Impact on Postsurgical Care After Reconstructive Surgery for Anorectal Malformations and Hirschsprung's Disease

Background: To support care after discharge following surgery for anorectal malformations (ARM) and Hirschsprung's disease (HD), an eHealth device was invented, offering families bilateral communication through chat, photo, questionaries and video. Aim: To explore the impact of eHealth on postoperative patterns of expert consultation, complications and treatment after discharge following surgery f

pre-SUCCECS : Lessons learned from implementing resuscitation and stabilisation with an intact cord during caesarean sections – Focus group discussions with implementation teams

Objective: The primary aim of this study was to explore the lessons learned from implementing a procedure of resuscitation and stabilization with an intact umbilical cord for preterm and term infants requiring resuscitation or stabilization during emergency caesarean sections. Methods: Data were collected by two focus group discussions and one individual interview. Participants were members of imp

Time for Enforced Disappearance to Disappear. A Study of the International Legal Instruments Addressing Enforced Disappearance

The purpose of this study is to examine the international legal instruments specifically addressing the practice of enforced disappearance and analyse if they are sufficient in relation to the gravity and seriousness of the crime. The instruments examined are: the International Convention for the Protection of All Persons from Enforced Disappearance, the Inter-American Convention on Forced Disappe

Brain injury after cardiac arrest

As more people are surviving cardiac arrest, focus needs to shift towards improving neurological outcomes and quality of life in survivors. Brain injury after resuscitation, a common sequela following cardiac arrest, ranges in severity from mild impairment to devastating brain injury and brainstem death. Effective strategies to minimise brain injury after resuscitation include early intervention w

Ab initio electronic factors of the A and B hyperfine structure constants for the 5s25p6s1,3P01 states in Sn I

Large-scale ab initio calculations of the electronic contribution to the electric quadrupole hyperfine constant B were performed for the 5s25p6s1,3Po1 excited states of neutral tin. To probe the sensitivity of B to different electron correlation effects, three sets of variational multiconfiguration Dirac-Hartree-Fock and relativistic configuration interaction calculations employing different strat

Authors and Creative Users : Addressing the Conceptual Challenges of Digital Creativity to EU Copyright Law from the Perspective of the Author

To be an “author” might mean many different things, depending on the context in which the word is used. This thesis explores the EU copyright’s concept of author and how it relates to the everyday digital creativity on the Internet. It invites to consider what EU copyright law might look like if the digital creators which this thesis calls Creative Users were included in the legal system as “autho

Estimating the age–metallicity distribution of a stellar sample from the probability distributions of the individual stars

Estimating age distributions, or star formation histories, of stellar populations in the Milky Way is important in order to study the evolution of trends in elemental abundances and kinematics. We build on previous work to develop an algorithm for estimating the age-metallicity distribution which uses the full age-metallicity probability density functions (PDFs) of individual stars. No assumptions

European Resuscitation Council Guidelines 2021 : Epidemiology of cardiac arrest in Europe

In this section of the European Resuscitation Council Guidelines 2021, key information on the epidemiology and outcome of in and out of hospital cardiac arrest are presented. Key contributions from the European Registry of Cardiac Arrest (EuReCa) collaboration are highlighted. Recommendations are presented to enable health systems to develop registries as a platform for quality improvement and to

Single-shot 3D imaging of hydroxyl radicals in the vicinity of a gliding arc discharge

Chemical processing by plasma is utilized in many applications. Plasma-related studies, however, are challenging to carry out due to plasmas' transient and unpredictable behavior, excessive luminosity emission, 3D complexity and aggressive chemistry and physiochemical interactions that are easily affected by external probing. Laser-induced fluorescence is a robust technique for non-intrusive inves

Food intake in children and adolescents : a cross-sectional study from 2009/2010 to 2015/2016

The aim was to describe food intake over time in children and adolescents, with respect to age and gender. The present study was a repeated cross-sectional study using self-reported data from a health questionnaire. Data were collected from the School Health Services in south-east Sweden from 44 297 students, 10, 13-14 and 16 years of age, 48 % girls and 52 % boys from 2009/2010 to 2015/2016. Repo

Impact of Specific Bowel Symptoms on Quality of Life in Patients with Midgut Neuroendocrine Tumours

Introduction: Patients with midgut neuroendocrine tumours (NETs) suffer from decreased health-related quality of life (HRQoL), in large part due to bowel symptoms. However, it is unknown which bowel symptoms affect HRQoL the most. An enhanced understanding of this is essential to better focus treatment on this aspect of the disease. This study aimed to determine which bowel symptoms affect HRQoL t

Interrater agreement of EEG interpretation in comatose post cardiac arrest patients

Question: What is the interrater agreement of EEG interpretation in adult comatose post cardiac arrest patients using the American Clinical Neurophysiology Society (ACNS) standardized critical care EEG terminology? Methods: The EEG-data were obtained from patients included in the Target Temperature Management trial (TTM), an international, multicenter, clinical trial of temperature management in c

On the discovery of new elements (IUPAC/IUPAP Provisional Report) : Provisional Report of the 2017 Joint Working Group of IUPAC and IUPAP

Almost thirty years ago the criteria that are currently used to verify claims for the discovery of a new element were set down by the comprehensive work of a Transfermium Working Group, TWG, jointly established by IUPAC and IUPAP. The recent completion of the naming of the 118 elements in the first seven periods of the Periodic Table of the Elements was considered as an opportunity for a review of

Detailed analysis of health-related quality of life after out-of-hospital cardiac arrest

Aim: To describe the detailed health-related quality of life (HRQoL) in survivors from the TTM-trial and to investigate potential differences related to sex and age. Methods: This is a cross-sectional study originating from a large prospective international, multicentre trial, including 442 respondents who answered the Short Form-36 item Questionnaire Health Survey version 2® (SF-36v2®) at a struc

DELTA : Dense Depth from Events and LiDAR Using Transformer's Attention

Event cameras and LiDARs provide complementary yet distinct data: respectively, asynchronous detections of changes in lighting versus sparse but accurate depth information at a fixed rate. To this day, few works have explored the combination of these two modalities. In this article, we propose a novel neural-network-based method for fusing event and LiDAR data in order to estimate dense depth maps