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Uppsatsens syfte är att utreda vilket värde den kommande rapporteringen av Key Audit Matters (KAM) har i förhållande till privata investerare. Värdeskapandet undersöks utifrån informationsvärde, förtroendet för den reviderade redovisningen och ett reducerat förväntningsgap. Undersökningen utgörs av flermetodsforskning med betoning på den kvantitativa delen där vi kombinerar en enkätundersökning
We study the limiting behaviour of a generalized Polya urn, motivated by adaptive data-dependent allocation designs, which are used in Phase III clinical trials in order to allocate a larger number of patients to the better treatment. We establish rigorous limiting results for the model, including the Central Limit Theorem, thus providing the theoretical background for using the odds ratio-based a
Kinas utveckling framöver har lika uppenbara som stora implikationer för svenska företag. Nu gäller det att anpassa sig till de föränderliga globala förutsättningarna för att säkerställa långsiktig framgång, skriver Björn Cappelin, biträdande chef, Nationellt kunskapscentrum om Kina, Tommy Shih, docent, Lunds universitet och Fredrik Sjöholm, professor och vd, Institutet för Näringslivsforskning (I
Introduction: Proton radiation therapy (PT) has become a treatment option alongside photon therapy (XRT) for lower-grade gliomas (LGG). In this single-institution retrospective study, we investigate the patient characteristics and treatment outcomes, including pseudo-progression (PsP), for LGG patients selected for PT. Method: Adult patients with grade 2–3 glioma consecutively treated with radioth
Hand osteoarthritis (OA) is a common form of OA, for which education and exercise are considered the first-line treatment. The aim of the present study was to examine pain and perceived hand function in participants following 3 months of digitally delivered first-line treatment for hand OA. Three-hundred-and-seventy-nine of 846 participants with clinical signs and symptoms of hand OA completed the
Background Cognitive behaviour therapy (CBT) is an effective treatment for obsessive-compulsive disorder (OCD) but access to CBT is limited. Internet-based CBT (ICBT) with therapist support is potentially a more accessible treatment. There are no randomized controlled trials testing ICBT for OCD. The aim of this study was to investigate the efficacy of ICBT for OCD in a randomized controlled trial
Reducing the heterogeneity of technical lignin is essential to obtain predictable and high-performance polymeric materials that are suitable for high-value applications. Organic solvents with different polarities and solubilities can be used to fractionate lignin and reduce the complexity and diversity of its chemical structure. Among the various solvents and solvent mixtures, acetone-water mixtur
Purpose: This paper aims to identify critical factors that influence small and medium-sized enterprise (SME) suppliers’ involvement in their customers’ product development and contrast these with the factors identified from the customer perspective. Design/methodology/approach: A multiple case study approach was used, including four companies. Data were collected through 32 semi-structured intervi
Develops the Black feminist concept of reproductive justice further in critical dialogue.Includes case studies and perspectives from Sweden, Nicaragua, Poland, Taiwan.Focuses on the historical and contemporary interplay between the state and the pro- abortion/anti-abortion movements.
Stupidity is generally thought of as a hindrance to learning: an epistemic vice that stands in the way of knowledge and understanding. In this article, I challenge this idea by exploring some of the meanings of stupidity that place it in a positive relation to learning. In this light, the article discusses two notions of stupidity: stupidity as unfinished thought and stupefaction through study. I
Poststructuralist perspectives need to be reconciled with political economic readings of urban globalization. One approach complements the other: the enactment of distantiated circuits and the territorialization of flows occur within existing geographies of uneven development while contingently reproducing or reshaping such spatial conditions of possibility. We argue that broadening the realm of c
The novel promoter system iodine monochloride/silver trifluoromethanesulfonate (ICl/AgOTf) was evaluated with various thioglycoside donors and saccharide acceptors, and O-glycosides were obtained in 46−82% yield. Several practical advantages of the ICl/AgOTf system over known promoter systems were observed, such as convenient handling of the reagents and absence of byproducts related to N-succinim
This article proposes a dual-band, frequency- and polarization-selective surface. Multiple resonant modes are introduced using the U-shaped resonator with a ground via to achieve dual-band responses and polarization selectivity. Two symmetrically grounded U-shaped resonators are coupled through electrically coupled apertures in a common ground, resulting in a passband with two transmission zeros p
Traditional power reduction techniques such as DVFS or RAPL are challenging to use with web services because they significantly affect the services' latency and throughput. Previous work suggested the use of controllers based on control theory or machine learning to reduce performance degradation under constrained power. However, generating these controllers is challenging as every web service app
The introduction of laminated timber, glulam being an example, allowed many of the disadvantages associated with solid wood to be overcome. The disadvantages in question are mainly those related to the size and shape limits of structural elements made of solid wood and to the large variability in such material properties of solid wood as strength and stiffness.In the present thesis, which comprise
Addresses the issue whether computer modelling techniques developed for humid climates are applicable in runoff forecasting in the semi-arid zone. Four different simulation models were applied to a partly urbanized catchment in northern Tunisia. Two of the models used were developed for urban runoff simulation (SWMM and ILLUDAS) and two for typical rural application (HBV and VANMOD). -Authors
The concept of food sovereignty is primarily taken as an alternative to the prevailing neoliberal food security model. However, the approach has hitherto not received adequate attention from policy makers. This could be because the discourse is marked by controversies and contradictions, particularly regarding its ability to address the challenges of feeding a rapidly growing global population. In
