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The purpose of this study is to empirically test whether earnings management (both accruals-based and real) has an impact on the cost of public debt (approximated by credit ratings and bond yields) issued on the European bond market. Using a cross-sectional approach, accruals-based and real earnings management are estimated. The estimates are then used as explanatory variables in both an ordered r

A secondary sexual character may act as an honest signal of the quality of the individual if the trait bears a cost and if its expression is phenotypically condition dependent. The cost of increasing the trait should be tolerable for individuals in good condition but not for those in a poor condition. The trait thus provides an honest signal of quality that enables the receiver to choose higher qu

In recent decades, organizations have undergone a fundamental shift from selling physical products to offering services and most recently, data-driven offerings. This transition has elevated data to a central organizational resource and given rise to new service models, most notably Data-as-a-Service, DaaS. While the costs associated with developing and maintaining data infrastructure are often me

This paper uses daily MSCI Sweden Index data to create one day out ES estimates on the $97.5\%$ percentile level for a SEK 100 portfolio. Thereafter the variables (i) the Riksbank's policy rate, (ii) the Riksbank's balance sheet, (iii) the cyclicality of GDP, and (iv) animal spirits are introduced and compared with ES. As the variables are thought to affect financial markets, they are eva

https://www.lu.se/studera/ide-och-lardomshistoria-medicinens-idehistoria-ILHB30 - 2026-10-08

To validate processor instructions before manufacturing hardware is both a time consuming and costly process. The possibilities now are either depending on slow emulations or developed hardware, which is limiting and ineffective for small architectural changes. In this paper, a new hybrid method for pre-silicon compiler validation is investigated. The normal execution happens on already existing h

https://www.lu.se/studera/teoretisk-filosofi-filosofins-historia-FTEB07 - 2026-10-08

https://www.lu.se/studera/praktisk-filosofi-moralfilosofins-historia-FPRB04 - 2026-10-08

Background: Information about cost of multiple sclerosis (MS) is available from a number of European countries, but no data from the Czech Republic have been published so far. Objective: The objective of this study was to establish the cost of MS in the Czech Republic, overall and by level of disease severity. Methods: Data on demographics, disease history, resource consumption and production loss

The purpose of this project was to reduce the production cost of the drive unit from AB Ph. Nederman & Co product Flowline with 50 % to make it more competitive, and the result is this report as well as a fully operational prototype. During the process I have looked into all of the functions of the existing product and have tried to improve them. The function which I have put most time and eff

This paper seeks to provide insight on the status and fertility of e-voting as a leveling agent in the municipalities of Haparanda and Botkyrka, which has the lowest voter turnout in Sweden. Through quantitative surveys in the townships, and further interviewing the development manager of the Swedish election committee. The collected material on e-voting was tested on parts of the rational choice

OBJECTIVES: Head and neck cancer (HNC) is the sixth most common cancer worldwide. The condition and its treatment often lead to marked morbidities and, for some patients, premature death. Inferentially, HNC imposes a significant economic burden on society. This study aims to provide a comprehensive and detailed estimation of the cost of illness of HNC for Sweden in 2019.METHODS: This is a prevalen