Svenska normsättare på redovisningsområdet – institutionella och politiska aspekter

Enligt institutionell teori imiteras framgångsrika organisationer i syfte att uppnå legitimitet men resultatet kan avvika till följd av en översättningsprocess vid implementering av idéer. Baserat på fallstudier jämförs svenska normsättare på redovisningsområdet med amerikanska FASB. Jämförelsen inriktas på dels oberoende (intressentgruppers representation samt bidrag till finansiering), dels insyn (öppenhet i normsättningsprocessen). Syftet är att försöka tolka om svenska normsättare har imiterat FASB. Studien visar att normsättarnas legitimitetsbaser varierar. FASBs höga legitimitet förklaras av ”due process”, som ger intressentgrupper möjlighet att påverka normsättningen. Bokföringsnämnden, Finansinspektionen och Redovisningsrådet utnyttjar ”hearing”, vilket tolkas som imitation av FASB. Bokföringsnämndens och Finansinspektionens användning av ”hearing” ger intressenterna möjlighet att påverka normernas innehåll och kan därmed stärka legitimiteten. Dessa normsättares legitimitet påverkas även av det statliga huvudansvaret för utveckling av god redovisningssed liksom för BFN av bred representation av intressenter. För Redovisningsrådet innebär dock målsättningen om anpassning i så hög utsträckning som möjligt till IASCs normer att intressenterna har ytterst marginella möjligheter att påverka normsättningen. Resultatet av att utnyttja ”hearing” blir därmed inte detsamma som för FASB, vilket tolkas som att en översättningsprocess förekommit. Redovisningsrådets roll som översättare av normer torde inte räcka som legitimitetsbas.Institutionell teori; legitimitet; normsättare; redovisningsområdet; översättningsprocess; politiska aspekter

Uncertainty Assessment in Multi-Criteria Sustainability Assessments

How can indicator weights for multi-criteria sustainability assessments be determined based on experts' opinions? How do different opinions affect the results of sustainability assessments

Messung der Nachhaltigkeit auf Betriebsebene: welches Instrument für welchen Zweck?

Für die Bewertung der Nachhaltigkeit auf der Ebene des Landwirtschaftsbetriebes liegen drei in der Schweiz entwickelte Methoden vor: RISE, SMART und SALCAsustain. Im vorliegenden Artikel werden die drei Methoden anhand eines Kriterienkatalogs und einiger konkreter Beispiele miteinander verglichen, mit dem Ziel, dem Leser, der Leserin die Entscheidung zu erleichtern, welches Tool für die eigene spezifische Anwendung und Zielgruppe am besten geeignet ist. Alle drei Methoden decken die Nachhaltigkeit umfassend ab, und aus den Ergebnissen lassen sich für die entsprechenden Interessengruppen konkrete Verbesserungsmassnahmen und Entscheidungen ableiten. Die Ausführungen zeigen, dass sich SALCAsustain für die Beantwortung von Forschungsfragen sowie die Analyse unterschiedlicher betrieblicher Managementstrategien eignet. Die Stärke von RISE ist seine flexible Anwendbarkeit, die es ermöglicht, RISE in der Beratung, im Unterricht und zum Vergleich von Betrieben und Betriebsgruppen einzusetzen. SMART erlaubt ein rasches Screening der betrieblichen Nachhaltigkeit und liefert dabei Ergebnisse, die sich auch zwischen Betrieben vergleichen und einfach an Dritte kommunizieren lassen. Die Wahl der geeigneten Methode hängt daher von der Fragestellung und der Zielgruppe ab

Mesure de la durabilité à l’échelle de l’exploitation: quel instrument dans quel but?

Trois méthodes développées en Suisse sont disponibles pour évaluer la durabilité au niveau de l’exploitation: RISE, SMART et SALCAsustain. Le présent article compare les trois méthodes à l’aide d’un catalogue de critères et de quelques exemples concrets afin d’aider le lecteur à choisir l’outil le mieux adapté à son application spécifique et à son groupe cible. Les trois méthodes couvrent toutes les dimensions de la durabilité et les résultats obtenus permettent de déduire des mesures d’amélioration et des décisions concrètes pour les groupes d’intérêt concernés. Les arguments exposés montrent que SALCAsustain convient pour répondre à des questions de recherche et analyser différentes stratégies de gestion d’exploitation. La force de RISE réside dans sa souplesse, qui permet de l’utiliser pour le conseil, l’enseignement et la comparaison d’exploitations et de groupes d’exploitations. SMART permet un examen rapide de la durabilité à l’échelle de l’exploitation et fournit des résultats qui peuvent également être comparés entre les exploitations et facilement communiqués à des tiers. Le choix de la méthode appropriée dépend donc de la problématique en jeu et du groupe cible

Messung der Nachhaltigkeit auf Betriebsebene: welches Instrument für welchen Zweck?

Für die Bewertung der Nachhaltigkeit auf der Ebene des Landwirtschaftsbetriebes liegen drei in der Schweiz entwickelte Methoden vor: RISE, SMART und SALCAsustain. Im vorliegenden Artikel werden die drei Methoden anhand eines Kriterienkatalogs und einiger konkreter Beispiele miteinander verglichen, mit dem Ziel, dem Leser, der Leserin die Entscheidung zu erleichtern, welches Tool für die eigene spezifische Anwendung und Zielgruppe am besten geeignet ist. Alle drei Methoden decken die Nachhaltigkeit umfassend ab, und aus den Ergebnissen lassen sich für die entsprechenden Interessengruppen konkrete Verbesserungsmassnahmen und Entscheidungen ableiten. Die Ausführungen zeigen, dass sich SALCAsustain für die Beantwortung von Forschungsfragen sowie die Analyse unterschiedlicher betrieblicher Managementstrategien eignet. Die Stärke von RISE ist seine flexible Anwendbarkeit, die es ermöglicht, RISE in der Beratung, im Unterricht und zum Vergleich von Betrieben und Betriebsgruppen einzusetzen. SMART erlaubt ein rasches Screening der betrieblichen Nachhaltigkeit und liefert dabei Ergebnisse, die sich auch zwischen Betrieben vergleichen und einfach an Dritte kommunizieren lassen. Die Wahl der geeigneten Methode hängt daher von der Fragestellung und der Zielgruppe ab

Quantifying Support for the Null Hypothesis in Psychology: An Empirical Investigation

In the traditional statistical framework, nonsignificant results leave researchers in a state of suspended disbelief. In this study, we examined, empirically, the treatment and evidential impact of nonsignificant results. Our specific goals were twofold: to explore how psychologists interpret and communicate nonsignificant results and to assess how much these results constitute evidence in favor of the null hypothesis. First, we examined all nonsignificant findings mentioned in the abstracts of the 2015 volumes of Psychonomic Bulletin & Review, Journal of Experimental Psychology: General, and Psychological Science (N = 137). In 72% of these cases, nonsignificant results were misinterpreted, in that the authors inferred that the effect was absent. Second, a Bayes factor reanalysis revealed that fewer than 5% of the nonsignificant findings provided strong evidence (i.e., BF01 > 10) in favor of the null hypothesis over the alternative hypothesis. We recommend that researchers expand their statistical tool kit in order to correctly interpret nonsignificant results and to be able to evaluate the evidence for and against the null hypothesis

Coastal Mooring Observing Networks and Their Data Products: Recommendations for the Next Decade

Instrumented moorings (hereafter referred to as moorings), which are anchored buoys or an anchored configuration of instruments suspended in the water column, are highly valued for their ability to host a variety of interchangeable oceanographic and meteorological sensors. This flexibility makes them a useful technology for meeting end user and science-driven requirements. Overall, societal needs related to human health, safety, national security, and economic prosperity in coastal areas are met through the availability of continuous data from coastal moorings and other complementary observing platforms within the Earth-observing system. These data streams strengthen the quality and accuracy of data products that inform the marine transportation industry, the tourism industry, fisheries, the military, public health officials, coastal and emergency managers, educators, and research scientists, among many others. Therefore, it is critical to sustain existing observing system networks, especially during this time of extreme environmental variability and change. Existing fiscal and operational challenges affecting the sustainability of observing networks will likely continue into the next decade, threatening the quality of downstream data and information products – especially those used for long-term monitoring, planning, and decision-making. This paper describes the utility of coastal moorings as part of an integrated coastal observing system, with an emphasis on stakeholder engagement to inform observing requirements and to ensure data products are tailored to user needs. We provide 10 recommendations for optimizing moorings networks, and thus downstream data products, to guide regional planners, and network operators: 1.Develop strategies to increase investment in coastal mooring networks2.Collect stakeholder priorities through targeted and continuous stakeholder engagements3.Include complementary systems and emerging technologies in implementation planning activities4.Expand and sustain water column ecosystem moorings in coastal locations5.Coordinate with operators and data managers across geographic scales6.Standardize and integrate data management best practices7.Provide open access to data8.Promote environmental health and operational safety stewardship and regulatory compliance9.Develop coastal mooring observing network performance metrics10.Routinely monitor and assess the design of coastal mooring network

Humoral immunity to SARS-CoV-2 mRNA vaccination in multiple sclerosis: the relevance of time since last rituximab infusion and first experience from sporadic revaccinations

Introduction The effect of disease-modifying therapies (DMT) on vaccine responses is largely unknown. Understanding the development of protective immunity is of paramount importance to fight the COVID-19 pandemic. Objective To characterise humoral immunity after mRNA-COVID-19 vaccination of people with multiple sclerosis (pwMS). Methods All pwMS in Norway fully vaccinated against SARS-CoV-2 were invited to a national screening study. Humoral immunity was assessed by measuring anti-SARS-CoV-2 SPIKE RBD IgG response 3–12 weeks after full vaccination, and compared with healthy subjects. Results 528 pwMS and 627 healthy subjects were included. Reduced humoral immunity (anti-SARS-CoV-2 IgG <70 arbitrary units) was present in 82% and 80% of all pwMS treated with fingolimod and rituximab, respectively, while patients treated with other DMT showed similar rates as healthy subjects and untreated pwMS. We found a significant correlation between time since the last rituximab dose and the development of humoral immunity. Revaccination in two seronegative patients induced a weak antibody response. Conclusions Patients treated with fingolimod or rituximab should be informed about the risk of reduced humoral immunity and vaccinations should be timed carefully in rituximab patients. Our results identify the need for studies regarding the durability of vaccine responses, the role of cellular immunity and revaccinations. This article is made freely available for use in accordance with BMJ’s website terms and conditions for the duration of the covid-19 pandemic or until otherwise determined by BMJ. You may use, download and print the article for any lawful, non-commercial purpose (including text and data mining) provided that all copyright notices and trade marks are retained.publishedVersio

Gaia21bty: An EXor lightcurve exhibiting an FUor spectrum

Gaia21bty, a pre-main sequence star that previously had shown aperiodic dips in its light curve, underwent a considerable $\Delta G\approx2.9$ mag brightening that occurred over a few months between 2020 October - 2021 February. The Gaia lightcurve shows that the star remained near maximum brightness for about $4-6$ months, and then started slowly fading over the next 2 years, with at least three superimposed $\sim$1 mag sudden rebrightening events. Whereas the amplitude and duration of the maximum is typical for EXors, optical and near-infrared spectra obtained at the maximum are dominated by features which are typical for FUors. Modelling of the accretion disc at the maximum indicates that the disc bolometric luminosity is 43 L$_{\odot}$ and the mass accretion rate is $2.5\times10^{-5}$ M$_{\odot}$ yr$^{-1}$, which are typical values for FUors even considering the large uncertainty in the distance ($1.7_{-0.4}^{+0.8}$ kpc). Further monitoring is necessary to understand the cause of the quick brightness decline, the rebrightening, and the other post-outburst light changes, as our multi-colour photometric data suggest that they could be caused by a long and discontinuous obscuration event. We speculate that the outburst might have induced large-scale inhomogeneous dust condensations in the line of sight leading to such phenomena, whilst the FUor outburst continues behind the opaque screen.Comment: Accepted to MNRA

On the ‘Disclosure Initiative – Principles of Disclosure’: The EAA Financial Reporting Standards Committee’s View

This paper summarises the contents of a comment letter produced by a working group of 12 academics in response to the International Accounting Standards Board (IASB) Discussion Paper on principles of disclosure. The comment letter was submitted by the Financial Reporting Standards Committee (FRSC) of the European Accounting Association (EAA). The work includes reviews of relevant academic literature of areas related to the various questions posed by the IASB in the Discussion Paper, including the ‘disclosure problem’ and the objective of the project, the suggested principles of effective communication, the roles of the primary financial statements and notes, the location of information and the use of performance measures. The paper also discusses the disclosure of accounting policies, the objectives of centralised disclosure, and the New Zealand Accounting Standards Board staff’s approach to disclosure