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The purpose of this thesis is to contribute to the current debate concerning the removal of the statutory audit for SMEs in Sweden. In order to fulfill the thesis purpose a qualitative research approach was used along with triangulation methods. As the basis of the thesis lies in the government report SOU 2008:32 and the official comments to this report, interviews were held with key persons which
Denna artikel innehåller en analys av samtliga rapporter från Statens offentliga utredningar (SOU), 1945-89. Analysen applicerar metoder inom digital humaniora och inkluderar forskning gjort i en Jupyterlabbmiljö som utvecklats på Humlab på Umeå universitet. Artikeln är ett resultat av forskningsprojektet Välfärdsstaten analyserad, som ämnar att digitalisera litteratur, arbetar med datasäkring av In 2015 the National Library of Sweden finished digitising all Governmental Official Reports (SOU) from 1922 to 1999. Traditionally, SOU reports – and work performed within different governmental committees – were tasked with preparing the Swedish government for apt and rational decision-making. The range of subjects covered by governmental committees and SOU reports basically includes every area
Notwithstanding the wealth of research on migration and subjective wellbeing, the issue of moonlighting and its welfare implication among migrants has not been thoroughly explored in empirical literature. Using rich individual-level panel data from the University of Cape Town’s National Income Dynamics Study (NIDS), this study established a number of interesting findings: (a) there is moonlighting
Ancient environmental DNA is increasingly vital for reconstructing past ecosystems, particularly when paleontological and archaeological tissue remains are absent. Detecting ancient plant and animal DNA in environmental samples relies on using extensive eukaryotic reference genome databases for profiling metagenomics data. However, many eukaryotic genomes contain regions with high sequence similar
Sub-minimum inhibiting concentrations (sub-MICs) of antibiotics frequently occur in natural environments owing to wide-spread antibiotic leakage by human action. Even though the concentrations are very low, these sub-MICs have recently been shown to alter bacterial populations by selecting for antibiotic resistance and increasing the rate of adaptive evolution. However, studies are lacking on how
This chapter is an attempt to trace the political–philosophical discourses of modernity and nationalism in Iran during the twentieth century. The aim is to understand the frameworks of political discourse at two points in time, 1920 and the present, and to analyze how these frameworks have changed. In short, while certain ideas seem to repeat themselves over time, the issue here is the salience of
This paper deals with the peritoneal microcirculation and with peritoneal exchange occurring in peritoneal dialysis (PD). The capillary wall is a major barrier to solute and water exchange across the peritoneal membrane. There is a bimodal size-selectivity of solute transport between blood and the peritoneal cavity, through pores of radius approximately 40-50 A as well as through a very low number
I svensk rätt jämställs skiljeförfarandet med domstolsförfarandet och utgör det enda alternativ som också resulterar i en exigibel dom med rättskraft. Ett avtal om skiljeförfarande utgör ett rättegångshinder under förutsättning att det åberopas inför domstol. Om den fråga som anhängiggörs emellertid faller utanför skiljeavtalets tillämpningsområde saknar skiljenämnden behörighet att uppta frågan tIn Swedish law, arbitration is treated as equivalent to general court proceedings and is the only alternative that also results in an enforceable judgment with binding effect. An arbitration agreement constitutes a procedural impediment provided that it is invoked in court. However, if the issue raised falls outside the scope of the arbitration agreement, the arbitral tribunal will not be qualifie
We sought to evaluate the experiences and knowledge of health care providers in Sweden regarding female genital cutting (FGC) as a health issue. Questionnaires (n = 2,707) were sent to providers in four major cities in Sweden and evaluated by means of descriptive statistics. Twenty-eight percent (n = 769/2,707) responded, of whom 60% had seen such patients. Seven providers, including 2 pediatricia
Background More than one in five patients who undergo treatment for breast cancer will develop breast cancer-related lymphedema (BCRL). BCRL can occur as a result of breast cancer surgery and/or radiation therapy. BCRL can negatively impact comfort, function, and quality of life (QoL). Manual lymphatic drainage (MLD), a type of hands-on therapy, is frequently used for BCRL and often as part of com
In spite of the fact that antonymy is considered to be an important organising lexico-semantic principle, very little research has been conducted to get a better grasp of what ‘goodness’ of binary opposition in human language and thought really is. The focus of this study is what distinguishes antonyms such as bra-dålig ‘good-bad’, lång-kort ‘long-short’, tunn-tjock ‘thin-thick’ from other types o
Several constitutive models for magnetic shape memory alloys (MSMAs) have been proposed in the literature. The implementation of numerical integration schemes, which allow the prediction of constitutive response for general loading cases and ultimately the incorporation of MSMA response into numerical solution algorithms for fully coupled magneto-mechanical boundary value problems, however, has re
The increasing demand for software project managers in industry requires strategies for the development of the management-related knowledge and skills of the current and future software workforce. Although several approaches help teach the required skills in a university setting, few empirical studies are currently available to characterize and compare their effects. This paper presents results of
Popular Abstract in Swedish Denna avhandling är inriktad på metoder för att förbättra och utvärdera infrastrukturer för geografiska data (eng. Spatial Data Infrastructure). Syftet har varit trefaldigt: att utveckla ett ramverk för hantering och utvärdering av en infrastruktur, att förbättra tillgängligheten av geografiska data i en infrastruktur, och för att förbättra kartografi i visningstjänsterThis thesis mainly focuses on methods for improving and evaluating Spatial Data Infrastructures (SDIs). The aim has been threefold: to develop a framework for the management and evaluation of an SDI, to improve the accessibility of spatial data in an SDI, and to improve the cartography in view services in an SDI. Spatial Data Infrastructure has been identified as an umbrella covering spatial data
The International Energy Agency’s (IEA) Task 41: Solar Energy and Architecture gathers researchers, academics and practicing architects from 14 countries in a project pursuing the objectives to identify and address obstacles that architects are facing in solar design. Part of this three-year project is the development of an international survey -intended for practicing architects- addressing a bro
Design fires are often used to the evaluate performance based designs by fire protection engineers all over the world and can be an invaluable tool if used properly. One potential big issue however is the fact that the exact same design fire is recommended by authorities in similar building types despite the fact that some building characteristics, such as building material, can differ greatly. Th
RATIONALE: Very preterm infants (i.e. born before 32 weeks of gestation) are at risk of cerebral injury and long-term neurodevelopmental impairment. Cerebral near-infrared spectroscopy (NIRS) enables continuous monitoring of cerebral oxygenation to guide clinical management. Interest in NIRS has grown in recent years, highlighting the need for better evidence to support its clinical efficacy in im
The role of startups in today’s economy grows increasingly more important while more and more companies engage in open source software (OSS) development. Both startups and open source projects are sources of, and rely on, innovation. As startups are typically very resource constrained and open source potentially offers low cost labour and innovation sources; the intersection of startups and OSS is
How human beings perceive and interpret climate change and climate change policy is largely based on out narrative understanding of the political issue. Us as human beings create understanding of our social world through narrative practices. This essay takes its starting point in the new government formation in 2022 in the political context of Sweden. What narratives are present within the context
