Search results

Abstract is not available.

Syftet med denna uppsats är att delta i den allmänna debatten och bidra i normbildningen. Studien avser att undersöka lämpligheten för IFRS for SMEs som underlag för K3 regelverket. Detta genom att tillfråga revisorer om vad de tycker i specifika jämförelser mellan IFRS for SMEs och ÅRL, samt de normer som ger råd om hur denna lag ska tolkas. Komponentavskrivningar och omprövning av restvärde, nyt

Passenger transport services constitute public utilities, exactly like all the other similar public networks e.g. energy & water distribution, TV broadcasting or postal services. The Member States in the EU have a keen interest in the development of passenger transport and therefore the financing of public transport is such an important economic, political and social issue. In its ideal form,

Urbana, pluviala översvämningar orsakar stor skada på infrastruktur, byggnader och stadslivet under och efter extremregn. I den här studien har anmälningar och rapporter från försäkringsbolag och VA-huvudmannen i Malmö, VA Syd, analyserats spatialt. Målsättningen var att få en bättre förståelse för de mekanismer som påverkar pluviala översvämningar, dvs. översvämningar från intensiva regn, ibland Urban, pluvial flooding severely effects infrastructure, buildings and urban life during and after extreme rainfall. In this study, spatial analyses of flood claims from insurance companies and the water utility company of Malmö, VA Syd, are used to better understand the mechanisms and characteristics of pluvial flooding. The same data sets are used to analyse how blue-green infrastructure impacts

Till bilden av den unge Halldór Laxness (1902–1998) som enfant terrible på Island hörde hans normstridiga stavning och interpunktion, inte oväsentligt i ett land där språknormering gärna blir föremål för symbolstrider. Vid översättning normaliseras dessa språkliga nivåer regelmässigt, även om det finns skäl att anta en generell utveckling under 1900-talet mot ökad adekvans (≈ trohet) […] I förenin

These days, talk of quantum technologies and the coming “quantum revolution” or “quantum leap” is hard to miss. There is a broad agreement that quantum technologies have a high probability of becoming the next disruptive technological development, and the way they should be regulated and the timing of such intervention are issues that are attracting increasing attention. An analysis of how these q

Antagonistic coevolution (i.e., reciprocal adaptation and counter-adaptation) between hosts and pathogens has long been considered an important driver of genetic variation. However, direct evidence for this is still scarce, especially in vertebrates. The wealth of data on genetics of susceptibility to infectious disease in humans provides an important resource for understanding host-pathogen coevo

In the last few decades it has become ever clearer that humankind faces many serious environmental challenges. As the corporate sector has been identified as an important actor to address these challenges, understanding why certain companies choose to adopt sustainability initiatives, while others do not, is an important question. However, little previous research has addressed how sustainability

Utbildningsstyrelsen har i samarbete med undervisnings- och kulturministeriet börjat utveckla rektorsutbildningarna mera målmedvetet än tidigare, i synnerhet de utbildningsprogram för läroanstalternas ledning som finansieras via programmet Kunnig (Osaava). En åtgärd som ansetts vara nödvändig som underlag för utvecklingsarbetet har varit att kartlägga olika länders praxis för utbildning av läroansThe Finnish National Board of Education, in collaboration with the Ministry of Education and Culture, has started to develop the training of rectors in a more systematic way by utilizing the funds which were allocated for the Osaava programme. One of the pre-liminary measures in this regard included a survey concerning the continuing education practices of school leaders on a worldwide basis. The

Computer simulation can provide valuable insight into the forces driving biomolecular liquid-liquid phase separation. However, the simulated systems have a limited size, which makes it important to minimize and control finite-size effects. Here, using a phenomenological free-energy ansatz, we investigate how the single-phase densities observed in a canonical system under coexistence conditions dep

This is an overview article regarding artificial intelligence (AI) and its potential normative implications. Technology has always had inherent normative consequences not least due to AI and the use of algorithms. There is a crucial difference between algorithms in a technical sense and from a social-science perspective. It is a question of different orders of normativity - the first related to th

Background: Preoperative SARS-CoV-2 vaccination could support safer elective surgery. Vaccine numbers are limited so this study aimed to inform their prioritization by modelling.Methods: The primary outcome was the number needed to vaccinate (NNV) to prevent one COVID-19-related death in 1 year. NNVs were based on postoperative SARS-CoV-2 rates and mortality in an international cohort study (surgi

Suicide among students enrolled in post-secondary education, including university or college, is a major public health concern. Previous research has examined the effectiveness of suicide prevention programs for this population. However, the effective elements of these interventions remain unknown. This study reviewed the literature on suicide prevention programs for post-secondary students, explo