Enforcement of IFRS in Sweden - Achievements for building trust to the financial information

The study was conducted through an abductive approach and a qualitative research strategy using a hermeneutic epistemological stance. The data was collected using interviews and respondents selected with a purposive sample technique. With interviews as a data collection technique, we have gathered data from five respondents representing larger listed companies, auditors from the four largest auditing firms, and from the enforcement bodies FI and OMX This thesis has found evidence suggesting that trust towards the financial statements has changed, unfortunately to the worse. Although there is a perception today among preparers (the companies) and attesters (the auditors) that the work contributes to a creation of trust, the magnitude and actual impact are hard to specify. Due to the transparency, competence and impact of the surveillance made by the former enforcement body Övervakningspanelen, there is not an increased trust towards the financial statements in comparison to the situation today

Enforcement of IFRS in Sweden

Purpose: Has the trust changed for the Swedish financial reports based on IFRS standards with the enforcement work done by FI and OMX, and if so, why? This thesis has found evidence suggesting that trust towards the financial statements has changed, unfortunately to the worse. Although there is a perception today among preparers (the companies) and attesters (the auditors) that the work contributes to a creation of trust, the magnitude and actual impact are hard to specify. Due to the transparency, competence and impact of the surveillance made by the former enforcement body Övervakningspanelen, there is not an increased trust towards the financial statements in comparison to the situation today. With interviews as a data collection technique, we have gathered data from five respondents representing larger listed companies, auditors from the four largest auditing firms, and from the enforcement bodies FI and OMX. We have used theoretical perspectives related to the concept of trust in business and enforcement of IFRS in order to grasp their relations. Trust is fundamental when working with surveillance and financial statements today

Economic Time Series for Irish lndustry and Services. ESRI Technical Series No 5 November 1990

The purpose of this paper is to describe certain new economic time series which have been constructed in the course of updating the HERMES-IRELAND model. The updating of the model involved inter alia the disaggregation of the industrial-and services sectors. Data at this new disaggregated level is not available in Ireland from a single source. Therefore this disaggregation exercise involved the collection of a considerable amount of new data from a variety of sources. The sources and meihodology used to construct these new data are described in this paper. In the construction of the new data set, an overriding imperative was to maintain simplicity since the data set constructed has to be maintained and updated on a regular basis. The paper is organised as follows. Section 2 defines the disaggregated industrial and services sectors. Section 3 describes the data sources and methodology used in constructing the time series. Section 4 outlines the mnemonic system used to identify the different variables. Sections 5-12 then describe each set of economic variables derived in turn, each of these sections includes the computer macro used to generate the variables. The appendices 1-3 give a complete listing of all the economic series input and derived in the course of this exercise

Three new species of sand lances (Perciformes: Ammodytidae) from the southwest Indian Ocean

Protammodytes ventrolineatus is described as a new species of sand lance (Ammodytidae) from a single specimen from a trawl haul in 240 m (the deepest record for the family) on the Saya de Malha Bank in the southwest Indian Ocean. It has 36 dorsal-fin rays (the lowest count in the family), 16 anal-fin rays, ten scales dorsally on opercle, no teeth in the jaws; a large eye (6.4% SL), and long pelvic fins (3.75 in HL; the longest in the genus; absent in most species). We also describe Bleekeria profunda from a single specimen taken in the same trawl haul: it has 49 dorsal-fin rays (other species of the genus with fewer than 43), 16 pectoral-fin rays (other species with 15), teeth present in the jaws, short pelvic fins (4.2 in HL), and 151 lateral-line scales (other species with fewer than 118). The third new species, Bleekeria estuaria, named for its unusual habitat for an ammodytid, the Pomene Estuary in Mozambique, has 42 dorsal-fin rays, 15 anal-fin rays, 14 pectoral-fin rays (other species with 15), a short head (4.9 in SL vs. 4.75 in SL shortest for congeners), long pectoral fins (5.7 in SL vs. 7.35 in SL longest for congeners), no pelvic fins, 99 lateral-line scales, a single scale dorsally on the preopercle, two scales dorsally on the opercle, and teeth present in the jaws

A Substellar Companion in a 1.3 yr Nearly-circular Orbit of HD 16760

We report the detection of a substellar companion orbiting the G5 dwarf HD 16760 from the N2K sample. Precise Doppler measurements of the star from Subaru and Keck revealed a Keplerian velocity variation with a period of 466.47+-0.35 d, a semiamplitude of 407.71+-0.84 m/s, and an eccentricity of 0.084+-0.003. Adopting a stellar mass of 0.78+-0.05 M_Sun, we obtain a minimum mass for the companion of 13.13+-0.56 M_JUP, which is close to the planet/brown-dwarf transition, and the semimajor axis of 1.084+-0.023 AU. The nearly circular orbit despite the large mass and intermediate orbital period makes this companion unique among known substellar companions.Comment: 14 pages, 2 figures, accepted for publication in Ap

Detection of a low-eccentricity and super-massive planet to the subgiant HD 38801

We report the detection of a large mass planet orbiting around the K0 metal-rich subgiant HD38801 ($V=8.26$) by precise radial velocity (RV) measurements from the Subaru Telescope and the Keck Telescope. The star has a mass of $1.36M_{\odot}$ and metallicity of [Fe/H]= +0.26. The RV variations are consistent with a circular orbit with a period of 696.0 days and a velocity semiamplitude of 200.0\mps, which yield a minimum-mass for the companion of 10.7\mjup and semimajor axis of 1.71 AU. Such super-massive objects with very low-eccentricities and hundreds of days period are uncommon among the ensemble of known exoplanets

Towards better reliability in fetal heart rate variability using time domain and spectral domain analyses. A new method for assessing fetal neurological state?

OBJECTIVES: Fetal heart rate variability (FHRV) has shown potential in fetal surveillance. Therefore, we aimed to evaluate the reliability of time domain and spectral domain parameters based on non-invasive fetal electrocardiography (NI-FECG). METHOD: NI-FECG, with a sampling frequency of 1 kHz, was obtained in 75 healthy, singleton pregnant women between gestational age (GA) 20(+0) to 41(+0). The recording was divided into a) heart rate pattern (HRP) and b) periods fulfilling certain criteria of stationarity of RR-intervals, termed stationary heart rate pattern (SHRP). Within each recording, the first and the last time series from each HRP with less than 5% artifact correction were analyzed and compared. Standard deviation of normal-to-normal RR-intervals (SDNN), root mean square of successive differences (RMSSD), high frequency power (HF-power), low frequency power (LF-power), and LF-power/HF-power were performed. A multivariate mixed model was used and acceptable reliability was defined as intraclass correlation coefficient (ICC) ≥ 0.80 and a coefficient of variation (CV) ≤ 15%. Based on these results, the CV and ICC were computed if the average of two to six time series was used. RESULTS: For GA 28(+0) to 34(+6), SDNN and RMSSD exhibited acceptable reliability (CV 90%), whereas GA 35(+0) to 41(+0)and 20(+0) to 27(+6) showed higher CVs. Spectral domain parameters also showed high CVs However, by using the mean value of two to six time series, acceptable reliability in SDNN, RMSSD and HF-power from GA 28(+0) was achieved. Stationarity of RR-intervals showed high influence on reliability and SHRP was superior to HRP, whereas the length of the time series showed minor influence. CONCLUSION: Acceptable reliability seems achievable in SDNN, RMSSD and HF-power from gestational week 28. However, stationarity of RR-intervals should be considered when selecting time series for analyses

GreenCAP in the House: Resilience Tools to Unify the Black Community

GreenCAP in the House: Resilience Tools to Unify the Black Community This presentation describes how a small, scruffy youth development organization is leveraging its community outreach and engagement efforts around environmental literacy in the \u27hood to build a coalition of inner city organizations aligned to identify and address a broad swath of community resilience issues