Schweden im 21. Jahrhundert: föderale Strukturen statt Einheitsstaat?

Trends have developed during the nineties in Sweden which point towards a political regionalisation. After an intensive discussion process, new territorial, political and administrative structures are to be or have been created in three regions of Sweden. These are the regions of Schonen (centred in Malmö), West Sweden (centred in Göteborg) and Gotland. This article focuses in particular on the development in Schonen. The traditional political-administrative system in Sweden in based on a combination of strong, autonomous local government units and a strong, centralist state. The reform is intended to change this system and introduce a new, middle level. In this way, the regions gain more responsibility for themselves and more possibilities to design their own political structures. The influence of the central government in Stockholm or their representatives in the former administrated provinces (Län) is to be reduced. The efforts towards regionalisation in Sweden, which have occurred very late in European comparison, are based in essence on two causes. First of all, the "Model Sweden" -the welfare and distribution state- has reached its limits in view of a globalised and flexible economy. Additionally, networks which cross the boundaries of local government units are growing in Sweden as well. The local government units have only limited possibilities to solve problems which have a regional character. In regionalism -defined as a gain in im portance of regional units for the process of political decision-making and for the implementation of political strategies- Sweden obviously sees a way out of the dissatisfactory current situation. There are therefore motives from above and below in favour of regionalisation. Discussions focused on how far the regionalisation should be taken. The creation of new regional administration structures alone was not viewed as being a satisfactory solution. There was fear of a growth in democracy deficit, if regions were apolitical executive levels without democratic control in a bi polar administrative structure (local government units and state). That is why the regions were set up as new, political executive levels, with a regional parliament, a regional administration and their own budget. The hope in Sweden for the creation of regions as political levels is to establish suitable political-administrative structures for the 21st century. The formation of regions in Sweden has initially been viewed as a "test" limited in terms of area and time, and it will be re-examined after several years. However, it appears likely -in the test regions at least- that this will be made permanent law

The impact of concentration and administration time on the radiomodulating properties of undecylprodigiosin in vitro

Undecylprodigiosin pigment (UPP) is reported to display cytotoxic activity towards various types of tumours. Nevertheless, its efficacy in modifying the cellular response to ionising radiation is still unknown. In this study, the radiomodulating effects of UPP were investigated. The effects of UPP were assessed in vitro by treating cultures of human peripheral blood with UPP and ionising radiation using two treatment regimens, the UPP pre-irradiation treatment and UPP post-irradiation treatment. The activity of UPP was investigated evaluating its effects on the radiation-induced micronuclei formation, cell proliferation, and induction of apoptosis. The redox modulating effects of UPP were examined measuring the catalase activity and the level of malondialdehyde, as a measure of oxidative stress. The results showed that UPP effects on cellular response to ionising radiation depend on its concentration and the timing of its administration. At low concentration, the UPP displayed radioprotective effects in. gamma-irradiated human lymphocytes while at higher concentrations, it acted as a radiosensitiser enhancing either mitotic catastrophe or apoptosis depending on the treatment regimen. The UPP modified redox processes in cells, particularly when it was employed prior to gamma-irradiation. Our data highlight the importance of further research of the potential of UPP to sensitize tumour cells to radiation therapy by inhibiting pathways that lead to treatment resistance

Promoting Healthy Food Preferences from the Start: A Narrative Review of Food Preference learning from the Prenatal Period through Early Childhood

The palatable, energy-dense foods that characterize modern environments can promote unhealthy eating habits, along with humans’ predispositions to accept sweet tastes and reject those that are sour or bitter. Yet food preferences are malleable, and examining food preference learning during early life can highlight ways to promote acceptance of healthier foods. This narrative review describes research from the past 10 years focused on food preference learning from the prenatal period through early childhood (ages 2–5 years). Exposure to a variety of healthy foods from the start, including during the prenatal period, early milk-feeding and the introduction to complementary foods and beverages, can support subsequent acceptance of those foods. Yet development is plastic, and healthier food preferences can still be promoted after infancy. In early childhood, research supports starting with the simplest strategies, such as repeated exposure and modelling, reserving other strategies for use when needed to motivate the initial tasting necessary for repeated exposure effects to begin. This review can help caregivers and practitioners to promote the development of healthy food preferences early in life. Specific implementation recommendations, the role of individual differences and next steps for research in this area are also discussed

Voluntary upgrade of accounting standard among large unlisted companies

Bakgrund och problemdiskussion: Efterfrågan på en mer harmoniserad redovisnings- lagstiftning på grund av ökad globalisering och mer fria gränser ledde fram till införandet av IFRS, som implementerades år 2005. IFRS är obligatoriskt för noterade bolag i Sverige, men även onoterade bolag kan välja att frivilligt tillämpa IFRS. K-regelverket infördes i sin helhet år 2014 och sedan dess har större onoterade bolag möjligheten att frivilligt uppgradera sin redovisningsstandard från K3 till IFRS. Syfte: Uppsatsens syfte är att identifiera vilka faktorer som bidrar till att bolag väljer att frivilligt uppgradera sin redovisningsstandard. Metod: Uppsatsen består av två delstudier. Den första delstudien är en kvantitativ studie med en deduktiv forskningsansats och den andra delstudien är en kvalitativ studie med en abduktiv forskningsansats. Att kombinera de två delstudierna möjliggör identifiering av faktorer som studeras genom data från årsredovisningar och utifrån en intervjuserie med ekonomi- eller redovisningsansvariga på åtta bolag. Resultat och slutsatser: Studiens resultat tyder på att det finns vissa faktorer som påverkar bolag att frivilligt uppgradera sin redovisningsstandard. Den första delstudiens resultat visar att storlek och bransch har en påverkan på bolag att frivilligt uppgradera sin redovisningsstandard. Delstudie två visar att flera av första delstudiens faktorer i kombination påverkar bolagens förhållande till att frivilligt uppgradera sin redovisningsstandard, men även att ägarnas preferenser och riskbenägenhet är avgörande. Background and problem diskussion: The demand for a more harmonized accounting legislation due to increased globalization and more free borders led to the introduction of IFRS, which was implemented in 2005. IFRS are mandatory for listed companies in Sweden, but also unlisted companies may choose to voluntarily adopt IFRS. The K- regulatory framework was introduced in its entirety in 2014 and since then larger unlisted companies has the opportunity to voluntarily upgrade their accounting standard from K3 to IFRS. Purpose: This paper aims to identify the factors contributing to why companies choose to voluntarily upgrade their accounting standard. Method: The thesis consists of two studies. The first study is a quantitative study with a deductive research approach and the second study is a qualitative study with an abductive research approach. Combining the two sub-studies allow identification of factors studied through data from annual reports and factors through a series of interviews with finance or accounting officers of eight companies. Results and conclusions: The study's results suggest that there are certain factors that affect the companies to voluntarily upgrade their accounting standard. The results from the first part of the study show that the size and industry have an impact on companies to voluntarily upgrade their accounting standard. Part two of the study shows that factors from the first part of the study in combination with each other affect companies to voluntarily upgrade their accounting standard, but also that owners' preferences and willingness to take risks is crucial.

The role of fermentable carbohydrates and beverages in the symptomatology of functional gastrointestinal disease

Objectives: The pathophysiology behind functional gastrointestinal disease (FGID) has not been defined, but an intestinal accumulation of fermentable short-chain carbohydrates (FODMAPs) is thought to be involved. A restricted coffee intake is recommended. The aim was to investigate if symptoms of FGID were associated with intake of certain foods (including FODMAPs), as well as beverages (including coffee and tea). Method and materials: Data were used from participants, age range 45–75 years, who had answered the EpiHealth questionnaire about their background factors, health status and intake of food and beverages. After exclusion of organic bowel diseases, 16,840 participants remained. The impact of food and beverages on functional abdominal pain, functional bloating, functional constipation and functional diarrhea were examined by adjusted binary logistic regression. Results: Wholemeal bread (Swedish cracker) (OR: 1.361; 95% CI: 1.001–1.851) and white bread (low fiber content) (OR: 1.527; 95% CI: 1.075–2.169) were associated with constipation, whereas soft wholemeal bread (high fiber content) was associated with diarrhea (OR: 1.601; 95% CI: 1.040–2.463). Cheese was associated with bloating (OR: 1.460; 95% CI: 1.004–2.123). A high tea intake was associated with abdominal pain (p for trend =.003), bloating (p for trend =.039) and diarrhea (p for trend <.001), whereas coffee intake was associated with a decreased risk of abdominal pain (p for trend =.002) and bloating (p for trend =.007). High soda intake associated with abdominal pain and bloating and juice with diarrhea. Conclusion: There are weak associations between intake of grain and dairy products and FGID symptoms. Tea is associated with increased risks, whereas coffee is associated with lower risks, of FGID symptoms

Investeringar i gröna byggnader: Risker och möjligheter

Syftet med studien var att forska om incitament för och emot investeringar i gröna byggnader samt hur hållbarhetsstrategier är uppbyggda i fastighetsbolag. Dessa frågor granskades utifrån ett fastighetsägarperspektiv. Fastighetsbranschen står för en betydande del av de globala utsläppen och därmed är fastighetsinvesteringar beslut som påverkar samhället. Därmed är det intressant att belysa varför eller varför inte bolag väljer att investera i gröna byggnader och hur dessa går tillväga med sitt hållbarhetsarbete.Ett kvalitativt tillvägagångssätt användes genom att intervjua personer med ledande befattningar inom hållbarhet från sex olika fastighetsbolag. Teorierna som använts är strategisk anpassning, differentieringsteorin samt CSR. Dessa teorier har bidragit till att öka förståelsen till varför bolagen agerar som de gör.Enligt respondenterna finns det både incitament för och emot investering i gröna byggnader. Centrala aspekter som nämnts är möjlighet till fördelaktig grön finansiering, längre hyreskontrakt, nöjdare hyresgäster, god image utåt, möjlighet att strukturera upp sin förvaltning m.fl. Det respondenterna lyfte som talar emot investering i gröna byggnader var risken att förlora grön finansiering samt certifiering om kraven inte möts från fastighetsbolaget. Vidare kunde inte heller någon respondent konstatera att de sett ett samband mellan högre hyresnivåer eller marknadsvärden och gröna byggnader. Det tydliggjordes att samtliga bolag arbetar med varierande omfattning gällande långsiktiga hållbarhetsstrategier. De certifieringar som bolagen använde var: BREEAM, LEED, WELL, Svanen och Miljöbyggnad. Det är varierande om bolagen bedriver sin hållbarhetsstrategi genom inhouse eller outsourcing.The purpose of the study was to research the incentives for and against investing in green buildings and how sustainability strategies are structured in real estate companies. These subjects were studied from a real estate owner perspective. The real estate business contributes a substantial part of the total global emissions and therefore, the real estate investment decisions affects several aspects of society. Because of this, it is interesting to shed light on why or why not real estate companies choose to invest in green buildings and how these companies conduct their sustainability work. A qualitative approach was used through interviews with persons of executive positions within the sustainability area from six different real estate companies. The theories we applied were strategic fit, the theory of differentiation and corporate social responsibility. These theories contributed to increase the understanding to why companies act in a certain manner. According to the respondents, there were both incentives for and against investing in green buildings. Aspects mentioned included possibilities to advantageous green finance from loan institutions, attracting tenants, longer contracts with tenants, satisfied tenants, a good image and to structure management and administration work. The incentives against investing in green buildings included the risk of losing advantageous green finance and environmental certification due to requirements not being met from the real estate company. The correlation between higher levels of rent or a larger market value and green buildings could not be established by any of the respondents. It was clearly stated that all of the real estate companies work, in varied extent, with long term sustainability strategies. The environmental certificates which the companies used were: BREEAM, LEED, WELL, Svanen and Miljöbyggnad It varied if the companies used inhouse or outsourcing in their sustainability strategy

Investeringar i gröna byggnader: Risker och möjligheter

Syftet med studien var att forska om incitament för och emot investeringar i gröna byggnader samt hur hållbarhetsstrategier är uppbyggda i fastighetsbolag. Dessa frågor granskades utifrån ett fastighetsägarperspektiv. Fastighetsbranschen står för en betydande del av de globala utsläppen och därmed är fastighetsinvesteringar beslut som påverkar samhället. Därmed är det intressant att belysa varför eller varför inte bolag väljer att investera i gröna byggnader och hur dessa går tillväga med sitt hållbarhetsarbete.Ett kvalitativt tillvägagångssätt användes genom att intervjua personer med ledande befattningar inom hållbarhet från sex olika fastighetsbolag. Teorierna som använts är strategisk anpassning, differentieringsteorin samt CSR. Dessa teorier har bidragit till att öka förståelsen till varför bolagen agerar som de gör.Enligt respondenterna finns det både incitament för och emot investering i gröna byggnader. Centrala aspekter som nämnts är möjlighet till fördelaktig grön finansiering, längre hyreskontrakt, nöjdare hyresgäster, god image utåt, möjlighet att strukturera upp sin förvaltning m.fl. Det respondenterna lyfte som talar emot investering i gröna byggnader var risken att förlora grön finansiering samt certifiering om kraven inte möts från fastighetsbolaget. Vidare kunde inte heller någon respondent konstatera att de sett ett samband mellan högre hyresnivåer eller marknadsvärden och gröna byggnader. Det tydliggjordes att samtliga bolag arbetar med varierande omfattning gällande långsiktiga hållbarhetsstrategier. De certifieringar som bolagen använde var: BREEAM, LEED, WELL, Svanen och Miljöbyggnad. Det är varierande om bolagen bedriver sin hållbarhetsstrategi genom inhouse eller outsourcing.The purpose of the study was to research the incentives for and against investing in green buildings and how sustainability strategies are structured in real estate companies. These subjects were studied from a real estate owner perspective. The real estate business contributes a substantial part of the total global emissions and therefore, the real estate investment decisions affects several aspects of society. Because of this, it is interesting to shed light on why or why not real estate companies choose to invest in green buildings and how these companies conduct their sustainability work. A qualitative approach was used through interviews with persons of executive positions within the sustainability area from six different real estate companies. The theories we applied were strategic fit, the theory of differentiation and corporate social responsibility. These theories contributed to increase the understanding to why companies act in a certain manner. According to the respondents, there were both incentives for and against investing in green buildings. Aspects mentioned included possibilities to advantageous green finance from loan institutions, attracting tenants, longer contracts with tenants, satisfied tenants, a good image and to structure management and administration work. The incentives against investing in green buildings included the risk of losing advantageous green finance and environmental certification due to requirements not being met from the real estate company. The correlation between higher levels of rent or a larger market value and green buildings could not be established by any of the respondents. It was clearly stated that all of the real estate companies work, in varied extent, with long term sustainability strategies. The environmental certificates which the companies used were: BREEAM, LEED, WELL, Svanen and Miljöbyggnad It varied if the companies used inhouse or outsourcing in their sustainability strategy

Make the numbers great again

Rapportens syftar till att granska förekomsten av eventuellt signifikant samband mellan resultatmanipulering och börsintroduktion för svenska företag samt därmed bidra till att reducera det rådande forskningsgapet på den svenska marknaden. Dessutom ämnades eventuella utmärkande egenskaper för företag som manipulerar resultatet på svenska marknaden att studeras, genom tillämpning av modifierade Jones modellen och dels variabler förankrade i tidigare forskning men studien har även bidragit med två nya variabler. Studien har genomförts med en kvantitativ metod i enlighet med deduktiv ansats, för analys av insamlade sekundärdata. Regressioner och diverse statistiska tester användes vid beräkning och säkerställande av signifikanta samband mellan Earnings Management samt valda förklaringsvariabler. Rapporten har tagit utgångspunkt i modifierade Jones modellen för beräkning av godtyckliga periodiseringar som används som en skattning för Earnings Management. Detta eftersom modellen i enligt med tidigare forskning har ansetts vara en lämplig modell för att skatta godtyckliga periodiseringar som i modellen indikerar förekomsten av Earnings Management. Rapporten har utformats utifrån data insamlade från 151 svenska bolag, på fyra olika marknader som börsintroducerats under femårsperioden 2011–2015 Studiens resultat ligger delvis i linje med tidigare forskning. Resultatet i rapporten tyder på att bolag ett år före börsintroduktionen använder sig av Earnings Management. Detta har också påvisats i tidigare forskning. Denna studie visar emellertid inte att resultaten justerats uppåt, vilken tidigare forskning ofta påvisat och som författarna själva trodde från början. Istället visar studien att företag justerar ned resultatet i samband med att de börsintroducerats.The aim of the report has been to analyze whether Swedish companies that undergo initial public offering use Earnings Management. Further, the aim has been to analyze whether there are explanatory variables for the companies that uses Earnings Management with the use of the modified Jones model. This study has been performed with a quantitative method with a deductive approach for an analysis of secondary data collected from mostly Databases. Furthermore, have regressions and other statistical tests been performed in order to secure whether or not statistical significance can be secured between Earnings Management and the explanatory variables used in the study. The report uses the modified Jones model. The model uses discretionary accruals for measuring the use of Earnings Management. Our choice for this model is based on former studies, that have proven the modified Jones model is a reasonably adequate operating model. The model is a development from earlier models and this model is an adequate method of measuring the use of Earnings Management In the report there has been 151 companies from four Swedish markets, about to undergo Initial Public Offering. The period of the study is five years, 2011-2015. The result that the authors of the report have come up with is that the analyzed companies are using Earnings Management before an Initial Public Offering, similar to the conclusions from earlier studies. In contrast to earlier studies though, the study shows that swedish companies tend to reduce their profit instead of increasing it, when the companies are about to undergo an Initial Public Offering