Debatten om redovisningsfrågor har numera flyttat från den nationella till den internationella arenan och får inte längre så mycket utrymme i Sverige. Annorlunda var det på 1970-, 1980- och 1990-talen då inte minst tidskriften Balans utgjorde en viktig arena för samtalet om redovisningens utveckling, skriver Jörgen Carlsson och Niklas Sandell vid Ekonomihögskolan i Lund. I sin artikel lyfter de fr

Cycloneuralians are ecdysozoans with a fossil record extending to the Early Cambrian Fortunian Age and represented mostly by cuticular integuments. However, internal anatomies of Fortunian cycloneuralians are virtually unknown, hampering our understanding of their functional morphology and phylogenetic relationships. Here we report the exceptional preservation of cycloneuralian introvert musculatu

Data standards for quality registries should be evidence-based and follow guideline recommendations. To optimally monitor quality of care, not only patient-level variables, but also centre-level variables need to be included. Here we describe the development of variables to audit the structure and processes in cardiac rehabilitation for patients after myocardial infarction, and the resulting data

PURPOSE OF REVIEW: To provide an overview of recent studies discussing novel strategies, controversies, and challenges in the management of severe traumatic brain injury (sTBI) in the initial postinjury hours. RECENT FINDINGS: Prehospital management of sTBI should adhere to Advanced Trauma Life Support (ATLS) principles. Maintaining oxygen saturation and blood pressure within target ranges on-scen

Context. The population of strongly irradiated Jupiter-sized planets has no equivalent in the Solar System. It is characterised by strongly bloated atmospheres and large atmospheric scale heights. Recent space-based observations of SO2 photochemistry have demonstrated the knowledge that can be gained about Earth's uniqueness from detailed atmospheric studies of these unusual planets. Aims. Here we

Climate change is one of the most significant challenges that building sector is confronting. For example, Climate change and associated extreme events are posing a significant challenge for the building sector. Buildings should be prepared to withstand the climate changes and extreme weather that will happen in the future. Designing buildings based solely on past or average weather conditions, wh

Investor sentiment is an important research object in behavioral finance, and its analysis has been one of the hot topics in stock market research recently. As an abstract concept, investor sentiment needs to be visualized by the construction of the investor sentiment index. In 2006, Baker and Wurgler proposed the Baker & Wurgler (BW) index, which can reflect investor sentiment in the American

This study examines the risk spillover effect between European emission allowance (EUA) carbon price and the indices of energy-intensive industries in the stock market in the European countries. To achieve this, we employ the Diebold and Yilmaz model to investigate both the static and dynamic risk spillover effect and discuss the impact of the economic conditions and policy changes on the carbon m

Childhood cancers are life-threatening diseases that affect the whole family. During the treatment moral situations might arise. Research on how parents perceive moral challenges in childhood cancer care is sparse. The aim was to explore parents’ main concern, and how they deal with their main concern, when facing moral challenges in childhood cancer care. Data collection included focus group inte

Background: Estimating excess mortality and years of life lost (YLL) attributed to coronavirus disease 19 (COVID-19) infection provides a comprehensive picture of the mortality burden on society. We aimed to estimate the impact of the COVID-19 pandemic on age- and sex-specific excess mortality and YLL in Sweden during the first 17 months of the pandemic. Methods: In this population-based observati

The PNPLA3 I148M variant is the major genetic risk factor for all stages of fatty liver disease, but the underlying pathophysiology remains unclear. We studied the effect of this variant on hepatic metabolism in homozygous carriers and non-carriers under multiple physiological conditions with state-of-the-art stable isotope techniques. After an overnight fast, carriers had higher plasma β-hydroxyb

Responding to perceived threats is energetically expensive and can require animals to curtail somatic repair, immunity, and even reproduction to balance energy ledgers. In birds and mammals, energetic demands of thermoregulation are often immense, yet whether homeostatic body temperatures are also compromised to aid the stress response is not known. Using data sourced from over 60 years of literat

Advanced Parkinson's disease (PD) is characterized by motor fluctuations including unpredictable oscillations remarkably impairing quality of life. Effective management and development of novel therapies for these response fluctuations largely depend on clinical rating instruments such as the widely-used PD home diary, which are associated with biases and errors. Recent advancements in digital hea

This paper examines how social media can support communities of patients with chronic illness and their care givers. This study is a qualitative case study and is informed by grounded theory. Sociomateriality is adopted as a theoretical lens to understand and explain the key findings. Our findings suggest that there is a dynamic relation between the contrary roles that social media in chronic care

This thesis explored the application of pre-trained transformer models in detecting suicidal ideation in social media posts. We leveraged social media data from platforms like Reddit and Twitter and applied a robust hyperparameter random search strategy to fine-tune and evaluate existing transformer models. Despite noise in the fine-tuning data, the models demonstrated high performance in identify

This work presents an analysis of fractional derivatives and fractal derivatives, discussing their differences and similarities. The fractal derivative is closely connected to Haussdorff’s concepts of fractional dimension geometry. The paper distinguishes between the derivative of a function on a fractal domain and the derivative of a fractal function, where the image is a fractal space. Different

Short-chain fatty acids (SCFA) are involved in immune system and inflammatory responses. We comprehensively assessed the host genetic and gut microbial contribution to a panel of eight serum and stool SCFAs in two cohorts (TwinsUK, n = 2507; ZOE PREDICT-1, n = 328), examined their postprandial changes and explored their links with chronic and acute inflammatory responses in healthy individuals and

While the role of grandparents has increasingly been explored, the position of being a grandchild is under-researched. Recognising the active role of children in intergenerational care relationships, we analyse narratives of being a grandchild in Sweden in the 1940s–1950s, the 1970s–1980s, and today. Interviews with 63 participants of both genders show how conditions for care-doings change in resp

In this article, Peter Bengtsen, who has written several books on street art, approaches the topic of Street Art, Science and Engagement as an academic. He discusses how he became interested in environmental street art, how his research developed and how and to what extent environmental street art can influence the viewer and bring about positive behavioural change. Unpacking selected internationa