"Vilka effekter har införandet av IFRS 3 fått på redovisningen vid företagsförvärv?"

Syftet med examensarbetet är att undersöka om IFRS 3 efterlevs i svenska börsnoterade företag och om därmed en ”korrekt” bild av förvärven ges när det gäller identifiering, värdering och särredovisning av de immateriella tillgångarna. I litteraturgenomgången redogörs för konvergensprojektet. Det görs även en beskrivning av väsentliga förändringar i redovisning av förvärv enligt IFRS 3. Värderingsmetoder för värdering av immateriella tillgångar till ett verkligt värde återges. Streeck & Schmitters ramverk för redovisningsreglering samt kritik gentemot denna enligt Puxty et al. lyfts fram. Även Sten Jönssons teori kring statlig inverkan på redovisningsreglering återges. Detta examensarbete bygger på två empiriska undersökningar. Först gjordes en innehållsanalys av årsredovisningar för svenska bolag, noterade på Stockholmsbörsen. Resultatet av denna ligger sedan till grund för de efterföljande intervjuer som gjorts med redovisningsexperter, specialiserade inom IFRS 3. Studien visar att de nya krav som ställs innebär ett merarbete för företagen och ett ökat behov av specialkompetens. Immateriella tillgångar särredovisades vid alla analyserade förvärv, men det brister ofta i fördelningen av dessa, vilket försvårar utläsbarheten. Det går även att se en stor skillnad i hur de olika företagen redovisar sina förvärv och vad som ingår i deras upplysningar. Även om inställningen till IFRS 3 är positiv så finns problem i samband med identifieringen och värderingen av de immateriella tillgångarna, som nu skall värderas till verkliga värden. Problemet är att de förutsättningar som krävs för att kunna återge deras verkliga värde ofta saknas. Studien visar på ett stort behov av tydlig vägledning då de skattningar som nu görs innehåller ett stort mått av subjektivitet. Det framkom också att företagen kan uppleva upplysningskraven som konkurrenshämmande varför de ibland väljer att inte uppge all information, vilket ytterligare förstärker skillnaden i den finansiella rapporteringen

Obstructive sleep apnea syndrome in children: Epidemiology, pathophysiology, diagnosis and sequelae

The prevalence of pediatric obstructive sleep apnea syndrome (OSAS) is approximately 3% in children. Adenotonsillar hypertrophy is the most common cause of OSAS in children, and obesity, hypotonic neuromuscular diseases, and craniofacial anomalies are other major risk factors. Snoring is the most common presenting complaint in children with OSAS, but the clinical presentation varies according to age. Agitated sleep with frequent postural changes, excessive sweating, or abnormal sleep positions such as hyperextension of neck or abnormal prone position may suggest a sleep-disordered breathing. Night terror, sleepwalking, and enuresis are frequently associated, during slow-wave sleep, with sleep-disordered breathing. Excessive daytime sleepiness becomes apparent in older children, whereas hyperactivity or inattention is usually predominant in younger children. Morning headache and poor appetite may also be present. As the cortical arousal threshold is higher in children, arousals are not easily developed and their sleep architectures are usually more conserved than those of adults. Untreated OSAS in children may result in various problems such as cognitive deficits, attention deficit/hyperactivity disorder, poor academic achievement, and emotional instability. Mild pulmonary hypertension is not uncommon. Rarely, cardiovascular complications such as cor pulmonale, heart failure, and systemic hypertension may develop in untreated cases. Failure to thrive and delayed development are serious problems in younger children with OSAS. Diagnosis of pediatric OSAS should be based on snoring, relevant history of sleep disruption, findings of any narrow or collapsible portions of upper airway, and confirmed by polysomnography. Early diagnosis of pediatric OSAS is critical to prevent complications with appropriate interventions

The efficacy of antihypertensiye drugs in chronic intermittent hypoxia conditions

The authors would like to thank the Portuguese Fundacao para a Ciencia e a Tecnologia (FCT) and CEDOC (Chronic Diseases Research Centre, Lisbon, Portugal). Lucilia N. Diogo is supported by an FCT fellowship (SFRH/BD/48335/2008; PTDC/SAU-TOX/112264/2009).Sleep apnea/hypopnea disorders include centrally originated diseases and obstructive sleep apnea (OSA). This last condition is renowned as a frequent secondary cause of hypertension (HT). The mechanisms involved in the pathogenesis of HT can be summarized in relation to two main pathways: sympathetic nervous system stimulation mediated mainly by activation of carotid body (CB) chemoreflexes and/or asphyxia, and, by no means the least important, the systemic effects of chronic intermittent hypoxia (CIH). The use of animal models has revealed that CIH is the critical stimulus underlying sympathetic activity and hypertension, and that this effect requires the presence of functional arterial chemoreceptors, which are hyperactive in CIH. These models of CIH mimic the HT observed in humans and allow the study of CIH independently without the mechanical obstruction component. The effect of continuous positive airway pressure (CRAP), the gold standard treatment for OSA patients, to reduce blood pressure seems to be modest and concomitant antihypertensive therapy is still required. We focus this review on the efficacy of pharmacological interventions to revert HT associated with CIH conditions in both animal models and humans. First, we explore the experimental animal models, developed to mimic HT related to CIH, which have been used to investigate the effect of antihypertensive drugs (AHDs). Second, we review what is known about drug efficacy to reverse HT induced by CIH in animals. Moreover, findings in humans with OSA are cited to demonstrate the lack of strong evidence for the establishment of a first-line antihypertensive regimen for these patients. Indeed, specific therapeutic guidelines for the pharmacological treatment of HT in these patients are still lacking. Finally, we discuss the future perspectives concerning the non-pharmacological and pharmacological management of this particular type of HT.publishersversionpublishe

2017 HRS/EHRA/ECAS/APHRS/SOLAECE expert consensus statement on catheter and surgical ablation of atrial fibrillation: executive summary.

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2017 HRS/EHRA/ECAS/APHRS/SOLAECE expert consensus statement on catheter and surgical ablation of atrial fibrillation: executive summary.

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withdrawn 2017 hrs ehra ecas aphrs solaece expert consensus statement on catheter and surgical ablation of atrial fibrillation

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The influence of the women on Kafkas work. An introduction

Diese Einführung beschäftigt sich mit den wichtigsten Partnerinnen Franz Kafkas und analysiert unter Zuhilfenahme biographischer Skizzen deren Einfluss auf sein literarisches Schaffen. Neben grundlegenden Informationen zu seinem Leben werden auch die bekanntesten und wichtigsten Werke Kafkas vorgestellt, analysiert und in Beziehung zum Einfluss der Frauen gesetzt, sowie der schwelende Konflikt zwischen seiner Arbeit, seinem Schreiben und seinen Beziehungen als Grundproblematik herausgearbeitet. „Der Einfluss der Frauen auf Kafkas Werk“ dient sowohl als Hilfestellung beim ersten Herantasten an Franz Kafka, als auch als Übersicht über seine wichtigsten Erzählungen und Romane. Mit dem chronologischen Abriss seiner Beziehungen und Werke fungiert diese Einführung damit als Grundlage für das weiterführende Studium. Über den Autor: Florian Kraiczi (geboren 1981 in Coburg) studierte Germanistik für das Lehramt an Hauptschulen an der Otto-Friedrich-Universität Bamberg und beginnt im September mit dem Referendariat. Grundlage dieses Buches war seine Zulassungsarbeit „Der Einfluss der Kafka-Frauen“, die er in den Jahren 2006 / 2007 am Lehrstuhl für Neuere deutsche Literaturwissenschaft in Bamberg unter der Betreuung von Prof. Dr. Heinz Gockel verfasste.This introduction is concerned with the most important female partners of Franz Kafka and analyses their influence on his literary working process by using biographical sketches. Among basic informations about his life, the most famous and important texts of Franz Kafka are presented, analysed and compared to his relationships with his partners. The latent conflict between his work, writing and relationships is being worked out as a basic problem. „Der Einfluss der Frauen auf Kafkas Werk“ serves both as help for the first approach to Franz Kafka, and as a summary of his most important stories and novels. With the chronological outline of his relationships and texts this book functions as a foundation for deeper studies. About the author: Florian Kraiczi (born 1981 in Coburg / Germany) studied German philology for teaching in secondary modern schools at the Otto-Friedrich-University in Bamberg and will begin as a trainee teacher in september. The basis of this book was his licence work „Der Einfluss der Kafka-Frauen“ witch he wrote in the years 2006 / 2007 under the supervision of Prof. Dr. Heinz Gockel, professor for newer German literature in Bamberg

Cardiovascular dysfunction in obstructive sleep apnea

This thesis addresses relationships between the presence or severity of obstructive sleep apnea (OSA) and blood pressure (BP) as well as other signs of cardiovascular dysfunction.In a cross-sectional investigation of a sleep laboratory cohort of 81 patients, a dose response relationship was observed between the number of apneas plus hypopneas per hour of sleep (apnea-hypopnea index, AHI; measured with polysomnography) and office systolic and diastolic BP (SBP and DBP), daytime ambulatory DBP as well as nighttime ambulatory SBP and DBP (all ambulatory measurements taken at 20-minute intervals). In essence, these relationships remained significant after adjustments for age, gender, use of antihypertensive agents, smoking, body mass index, history of coronary artery disease, hypercholesterolemia or serum C-peptide concentration. In contrast, relationships between AHI and left ventricular (LV) muscle thickness (M-mode echocardiography) were constituted by a complex interaction of AHI and LV muscle size with BP and other confounding variables. In a more homogeneous sample of 20 male subjects with OSA but without clinically overt cardiovascular disease or risk, increased degree of apnea-related oxygen hemoglobin desaturation during sleep, but not AHI, was related to the thickness of the interventricular septum in diastole, to impaired LV diastolic function and to reduced endothelium-dependent dilation of the brachial artery.Long-term intermittent hypoxia (LTIH) is one important characteristic of OSA. Exposure of Wistar-Kyoto (WKY) and spontaneously hypertensive rats (SHR) to LTIH (hypoxia/normoxia cycles of 90+90 sec, 80 hours daily for 70 days) resulted in an augmented BP increase but a dampened heart rate response to a brief hypoxic stimulus. In the SHR, but not WKY, LV weight-to-body weight ratio and LV levels of atrial natriuretic peptide were increased after LTIH, when compared with normoxic control animals. Unstimulated BP was not influenced by LTIH in the current setting.Augmented BP response to short-term hypoxia has also been reported in OSA patients, and an increased vasoconstrictor sensitivity of resistance vessels was suggested as one explanation for this phenomenon. In the present thesis, this hypothesis was supported by the finding that infusion of angiotensin II into the brachial artery induced a stronger forearm vasoconstriction (calculated from plethysmographically measured blood flow velocity and intraarterial BP) in OSA patients than in control subjects.A clinical study in 40 OSA patients treated during two periods of 6 weeks each (incomplete block design) demonstrated that atenolol (50 mg o.d.) reduced office DBP more effectively than amlodipine (5 mg), enalapril (20 mg), hydrochlorothiazide (25 mg) or losartan (50 mg). Among the secondary outcome variables, nighttime ambulatory SBP and DBP were more effectively lowered with atenolol than with amlodipine, enalapril or losartan.This thesis supports the hypothesis that OSA is independently associated with several aspects of cardiovascular dysfunction. Moreover, the presence of OSA may have direct consequences for cardiovascular risk factor intervention

Single-Dose and Multiple-Dose Pharmacokinetics of Nicotine 6 mg Gum

Introduction: Under-dosing is a recognized problem with current nicotine replacement therapy (NRT). Therefore, a new 6mg nicotine gum has been developed. To compare the nicotine uptake from the 6mg gum versus currently available NRT products, two pharmacokinetic studies were performed.Methods: In one randomized crossover study, 44 healthy adult smokers received single doses of 6, 4, and 2mg nicotine gum, and 4mg nicotine lozenge on separate occasions. In a separate randomized crossover multiple-dose study over 11 hours, 50 healthy adult smokers received one 6mg gum every hour and 90 minutes, respectively, one 4mg gum every hour, and one 4mg lozenge every hour. In both studies, blood samples were collected over 12 hours to determine single-dose and multiple-dose pharmacokinetic variables.Results: In the single-dose study, the amount of nicotine released from the 2, 4, and 6mg gums (1.44, 3.36, and 4.94mg) as well as the resulting maximum concentration and area under the curve (5.9, 10.1, and 13.8ng/mL, and 17.1, 30.7, 46.2ng/mL × h, respectively) increased with dose. The maximum concentration and area under the curve of the 6mg gum were 44% and 30% greater, respectively, than those for 4mg lozenge. Upon hourly administration, the steady-state average plasma nicotine concentration with 6mg gum (37.4ng/mL) was significantly higher than those for 4mg lozenge (28.3ng/mL) and 4mg gum (27.1ng/mL).Conclusions: Nicotine delivery via the 6mg gum results in higher plasma nicotine concentrations after a single dose and at steady state than with currently available oral NRT.Implications: Under-dosing is a recognized problem with current NRT. Therefore, a new 6mg nicotine gum has been developed. Our studies show that upon single-dose and multiple-dose administration, the 6mg gum releases and delivers more nicotine to the systemic circulation than 2mg gum, 4mg gum, and 4mg lozenge. Thus, each 6mg nicotine gum provides a higher degree of nicotine substitution and/or lasts for a longer period of time than currently available nicotine gums and lozenges