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Syfte: Undersökningen syftar till att utreda den effekt införandet av en granskning, vid sidan av revisionen, av finansiella rapporter får på dels synen på redovisning och revision, dels den faktiska redovisningen. Uppsatsen syftar även till att diskutera möjligheten för Panelen att utföra den faktiska övervakningen av företagens finansiella rapporter. Metod: Då det studerade fenomenet är relativt

Titel: Corporate Governance – Är det mer lönsamt att investera i företag som följer Koden? Seminariedatum: 2009-01-15 Ämne: FEK P01, Magisteruppsats, Finansiering, Företagsekonomi 15 poäng Författare: Wachmeister, Claes; Wahlfors, Henrik; Wahlfors, Johan Handledare: Göran Andersson Fem nyckelord: Bolagsstyrning, Svensk kod för bolagsstyrning - Koden, Företagsvärde, Tobins Q, Enkel linjär regressio

This study investigated conceptions of decision quality and efficiency held by administrative officers from three Swedish public authorities (the Tax Board, the Social Insurance Agency, and the Police Authority) with respect to decisions made for other people. Research on conceptions of decision quality held by decision makers making decisions for themselves shows that decision outcome is emphasiz

I denna artikel analyseras muntligt gestaltade erfarenheter hos 27 överlevande efter kriget i nordvästra Bosnien under 1990-talet. Syftet är att dels beskriva hur de intervjuade framställer det sociala fenomenet «offerskap», dels analysera diskursiva mönster som medverkar i konstruktionen av kategorin «offer». Aktörernas anspråk på statusen «offer» skapar en konkurrens om offerrollen efter kriget.The aim of this article is to analyse verbally portrayed experiences of 27 survivors of the 1990’s war in northwestern Bosnia. My focus is on describing how the interviewees portray the social phenomenon of «victimhood» and on analysing the discursive patterns that contribute to construction of the category «victim». When, after the war, different actors claim this «victim» status, it sparks a com

Codifications of human rights are widely understood as politically established instruments for evaluating human life. The call for such an apparatus emerges as a response to the age-old problem of social organization, constituting – in extension – a means by which to cope with the overall problem of survival. However, evaluating life is inherently problematic. It is problematic as it presupposes a

Vimentin (Vim) and glial fibrillary acidic protein (GFAP) are important components of the intermediate filament (IF) (or nanofilament) system of astroglial cells. We conducted full-field electroretinogram (ERG) recordings and found that whereas photoreceptor responses (a-wave) were normal in uninjured GFAP(-/-)Vim(-/-) mice, b-wave amplitudes were increased. Moreover, we found that Kir (inward rec

Kritiskt brev gällande IVO:s beslut att kritisera en läkare för att han ej utfört rektalpalpation.A critical note regarding that the Health and Social Care Inspectorate criticized a physician for not conducting a digital rectal examination.

Background: Economic evaluation of new treatments in the field of glaucoma represents a challenge. In the absence of a clear epidemiological link between intra-ocular pressure (IOP) and disease progression to blindness, the economic impact of treatments that lower IOP on long-term outcome cannot be estimated. As an alternative, effectiveness may be expressed as the ability to control IOP over time

BackgroundEven when palliative care is an integrated part of the healthcare system, the quality is still substandard for many patients and often initiated too late. There is a lack of structured guidelines for identifying and caring for patients; in particular for those with early palliative care needs. A care guide can act as a compass for best practice and support the care of patients throughout

Aim: Early identification of patients at risk of serious adverse events (SAEs) is of vital importance, yet it remains a challenging task. We investigated the predictive power of National Early Warning Score (NEWS) 2, as compared to NEWS, among patients assessed by a Rapid response team (RRT).Methods: Prospective, observational cohort study on 898 consecutive patients assessed by the RRTs in 26 Swe

Vid tiden för Göteborgs 400-årsjubileum var ordet trygghet på många av göteborgarnas läppar. Göteborgs Stad hade sedan några år inlett ett tydligt fokus på att försöka öka invånarnas trygghet genom projekt som ”Trygg i Göteborg” och genom polisiära insatser för att minska den organiserade brottsligheten. Med tanke på sådana insatser tedde det sig kanske inte underligt att hela 15 procent av de sva

Suicide attempts are considered one of the most important risk factors for suicide. Based on this, various psychotherapeutic treatments for persons after a suicide attempt have been developed and evaluated in recent years. In this article, the current state of efficacy research is outlined, examples of successful suicide-focused psychotherapies are presented, and the current state of research and

Muhammad Hejazi, deputy head of the Iranian Quds Force, is reported to have died of heart disease. However, a mysterious tweet hints that he might have been killed.

This paper addresses the influence of deteriorating structural system characteristics on the value of structural health monitoring (SHM) before its implementation. The value of SHM is calculated within a recently developed framework utilizing the Bayesian pre-posterior decision analysis modelling the structural system performance, the integrity management, the structural risks and the SHM informat

The members of the genus Caldicellulosiruptor have the potential for future integration into a biorefinery system due to their capacity to generate hydrogen close to the theoretical limit of 4 mol H2/mol hexose, use a wide range of sugars and can grow on numerous lignocellulose hydrolysates. However, members of this genus are unable to survive in high sugar concentrations, limiting their ability t

Amongst other factors, host behaviour critically determines the patterns with which blood parasites occur in wild host populations. In particular, migratory hosts that sequentially occupy distant sites within and across years are expected to show distinct patterns of blood parasitism depending on their population-specific schedules and whereabouts. Here, we monitored haemosporidian parasitism in t

During the last two decades, survival rates after cardiac arrest have increased while the fraction of patients surviving with a severe neurological disability or vegetative state has decreased in many countries. While improved survival is due to improvements in the whole chain of survival, improved methods for prognostication of neurological outcome may be of major importance for the lower disabil

The use of public demand to spur innovation has recently seen a very significant in-crease in political support. Such a policy promises improvement of public services on all state levels, combined with a contribution to innovation dynamics. It has become clear that strong efforts are needed to mobilise procurement at all state levels for inno-vative markets. These efforts need to be based on a bet