24 research outputs found

    The Preterm Heart in Childhood : Left Ventricular Structure, Geometry, and Function Assessed by Echocardiography in 6-Year-Old Survivors of Periviable Births

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    Background-Preterm birth has been associated with increased risk of cardiovascular morbidity in adult life. We evaluated whether preterm birth is associated with deviating cardiac structure and function before school start. Methods and Results-In total, 176 children aged 6 years and born extremely preterm (EXPT; gestational age of 22-26weeks) and 134 children born at term (control [CTRL]) were studied. We used echocardiography to assess left heart dimensions, geometry, and functions. Recording and off-line analyses of echocardiographic images were performed by operators blinded to group belonging. Body size, blood pressure, and heart rate were also measured. Rates of family history of cardiovascular disease and sex distribution were similar in the EXPT and CTRL groups. Heart rate and systolic blood pressure did not differ, whereas diastolic blood pressure was slightly higher in EXPT than CTRL participants. After adjusting for body surface area, left ventricular length, width, and aortic valve annulus diameter were 3% to 5% smaller in EXPT than CTRL participants. Left ventricular longitudinal shortening and systolic tissue velocity were 7% to 11% lower, and transversal shortening fraction was 6% higher in EXPT than CTRL participants. The EXPT group also exhibited lower atrial emptying velocities than the CTRL group. Sex, fetal growth restriction, or a patent ductus arteriosus in the neonatal period did not contribute to cardiac dimensions or performance. Conclusions-Six-year-old children born extremely preterm exhibit a unique cardiac phenotype characterized by smaller left ventricles with altered systolic and diastolic functions than same-aged children born at term.Peer reviewe

    Explaining Municipal Audit Costs : Considering the Principal

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    Studies of audit fees have focused on the audit market and on the organisational costs related to the production of audit. Audit is, however, an activity that is oriented towards the principal of the organisation, and could therefore be expected to vary according to the relationship between the agent and the principal, and vary according to the organisation of the principal. This is the governance issue of auditing. We hypothesize that audit fees are used mainly as a signalling device by agents and as a means of reducing conflict among agents when communicating to principals, be they citizen, the mass media or interest group. The model is tested on data from Swedish municipalities, thus extending the study of audit fees to political organisations. The test results supported the ordinary propositions of organisation and markets, as well as the proposition of the principal, thus suggesting that audit could be managed without managing auditors

    What explains the extent and content of social disclosures on corporate websites?

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    The demand for information and transparency from corporations has increased over the last few years. Today, there are other information dissemination channels besides annual financial statements. One important channel is the Internet. The aim of this study is to explain the extent and content of social disclosure information on corporations’ websites. The empirical data in this study is based on annual financial statements and such websites. A multi- theoretical framework is used in order to explain the extent and content of social disclosures on corporate websites. The findings support that size and profitability are positively correlated with the content of social disclosure information on these websites. In general, State-owned corporations disclose more social information on their websites than privately owned corporations do. There are significant differences between different industries. This is true regarding not only the extent of social disclosures, but also their content

    Mechanisms of corporate governance going international : outlining a theory of and an initial test of the performance effects

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    Globalisation includes international product markets and capital, but also involves internationalisation of corporate governance mechanisms. We propose that internationalisation of governance mechanisms is related to improved performance of the corporation. For example, listing at several stock markets implies pressure to improve information flow and stronger adherence to international standards, which will reduce possibility for slack. Recruiting top managers and board members from an international arena will, among other things, enlarge the market for managerial labour and the market for board members, presumably putting more pressure on present managers and board members, and increase the probability of finding an adequate new manager or new board members. An integrated EU would support the internationalisation of the mechanisms through reducing the transaction costs of Europeanization. An initial test on a sample of listed Swedish corporations indicates that the proposition could be rejected. Two main reasons can be found as an interpretation of the results 1.) that mechanisms with governance functions, such as capital structure and the board have several functions, and that the governance function is not always the most important one, and 2.) that governance mechanisms cannot be analysed in isolation, since they are included in a coherent corporate governance strategy

    Mechanisms of corporate governance going international : outlining a theory of and an initial test of the performance effects

    No full text
    Globalisation includes international product markets and capital, but also involves internationalisation of corporate governance mechanisms. We propose that internationalisation of governance mechanisms is related to improved performance of the corporation. For example, listing at several stock markets implies pressure to improve information flow and stronger adherence to international standards, which will reduce possibility for slack. Recruiting top managers and board members from an international arena will, among other things, enlarge the market for managerial labour and the market for board members, presumably putting more pressure on present managers and board members, and increase the probability of finding an adequate new manager or new board members. An integrated EU would support the internationalisation of the mechanisms through reducing the transaction costs of Europeanization. An initial test on a sample of listed Swedish corporations indicates that the proposition could be rejected. Two main reasons can be found as an interpretation of the results 1.) that mechanisms with governance functions, such as capital structure and the board have several functions, and that the governance function is not always the most important one, and 2.) that governance mechanisms cannot be analysed in isolation, since they are included in a coherent corporate governance strategy

    Childhood Cancer Survivors Have Impaired Strain-Derived Myocardial Contractile Reserve by Dobutamine Stress Echocardiography

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    Abnormal left ventricular contractile reserve (LVCR) is associated with adverse cardiac outcomes in different patient cohorts and might be useful in the detection of cardiomyopathy in childhood cancer survivors (CCS) after cardiotoxic treatment. The aim of this study was to evaluate LVCR by dobutamine stress echocardiography (DSE) combined with measures of myocardial strain in CCS previously treated with anthracyclines (AC). Fifty-three CCS (age 25.34 ± 2.44 years, 35 male) and 53 healthy controls (age 24.40 ± 2.40 years, 32 male) were included. Subjects were examined with echocardiography at rest, at low-dose (5 micrograms/kg/min), and at high-dose (40 micrograms/kg/min) dobutamine infusion. Left ventricular ejection fraction (LVEF) and global longitudinal strain (GLS), strain rate (GSR), and early diastolic strain rate (GEDSR) at different DSE phases were used as measures of LVCR. The mean follow-up time among CCS was 15.8 ± 5.8 years. GLS, GSR, and LVEF were lower at rest in CCS compared to controls (p ≤ 0.03). LVEF was within the normal range in CCS. ΔGLS, ΔGSR, and ΔGEDSR but not ΔLVEF were lower in CCS compared to controls after both low- (p ≤ 0.048) and high-dose dobutamine infusion (p ≤ 0.023). We conclude that strain measures during low-dose DSE detect impaired myocardial contractile reserve in young CCS treated with AC at 15-year follow-up. Thus, DSE may help identify asymptomatic CCS at risk for heart failure and allows for tailored follow-up accordingly

    Why reduce profit? : accounting choice of impairments in Swedish listed corporations

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    Accounting choice has been explained mainly by two separate theories, positive accounting theory (PAT) and institutional theory (IT). The two theories are used in conjunction in this paper in order to derive an eclectic explanation of accounting choice. We term the effort an “eclectic accounting theory” (EAT). The theory is tested by deriving hypotheses about the choices for determining impairments according to IAS 36 (Impairment of Assets). The hypotheses are evaluated on a sample of 608 company-years of listed Swedish corporations during the years 2002–2004. Our model of general factors influencing accounting choice was able to predict 10% of the variance, indicating that the choice of impairments is induced by general business factors, institutional factors, and agency.Presented at the 30th Annual Congress of the European Accounting Association, (EAA). Lisbon, Portugal.</p

    Characterization of Cardiac, Vascular, and Metabolic Changes in Young Childhood Cancer Survivors

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    Background: Childhood cancer survivors (CCS) are at an increased risk for cardiovascular diseases (CVD). It was the primary aim of this study to determine different measures of cardiac, carotid, lipid, and apolipoprotein status in young adult CCS and in healthy controls. Methods: Cardiac and common carotid artery (CCA) structure and function were measured by ultrasonography. Lipids and apolipoproteins were measured in the blood. Peripheral arterial endothelial vasomotor function was assessed by measuring digital reactive hyperemia index (PAT-RHI) using the Endo-PAT 2000. Results: Fifty-three CCS (20-30 years, 35 men) and 53 sex-matched controls were studied. The CCS cohort was divided by the median dose of anthracyclines into a low anthracycline dose (LAD) group (50-197 mg/m2, n = 26) and a high anthracycline dose (HAD) group (200-486 mg/m2, n = 27). Carotid distensibility index (DI) and endothelial function determined by PAT-RHI were both lower in the CCS groups compared with controls (p < 0.05 and p = 0.02). There was no difference in carotid intima media thickness. Atherogenic apolipoprotein-B (Apo-B) and the ratio between Apo-B and Apoliprotein-A1 (Apo-A1) were higher in the HAD group compared with controls (p < 0.01). Apo-B/Apo-A1-ratio was over reference limit in 29.6% of the HAD group, in 15.4% of LAD group, and in 7.5% of controls (p = 0.03). Measured lipid markers (low density lipoprotein and total cholesterol and triglycerides) were higher in both CCS groups compared with controls (p < 0.05). Systolic and diastolic function were measurably decreased in the HAD group, as evidenced by lower EF (p < 0.001) and lower é-wave (p < 0.005) compared with controls. CCA DI correlated with Apo-B/Apo-A1-ratio and Apo-A1. Follow-up time after treatment correlated with decreased left ventricular ejection fraction (p = 0.001). Conclusion: Young asymptomatic CCS exhibit cardiac, vascular, lipid, and apolipoprotein changes that could account for increased risk for CVD later in life. These findings emphasize the importance of cardiometabolic monitoring even in young CCS

    Producing academic theses : the Kristianstad model

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    We present a model of supervising bachelor and master theses that we have developed at Kristianstad University in Sweden. It emphasizes 1.) engagement, in that the research engaged supervisor becomes engaged in both the subject of the thesis and the students writing it; 2.) the Humboldt principle, in that teachers and students collaborate for mutual benefit; 3.) the Socratic method, in that the supervisor drives students´ learning through posing questions. The model implies intense and frequent supervision, seminars with students as opponents and respondents, and finally, popular presentation, where the results are presented for an educated public. The examination of the theses have the double function of securing high standard examination and to develop the staff in their supervisory and examinatory skills. The direction of the supervisory team is mainly made through common norms, such as a thesis have to be driven by theory, methodological pragmatism implying that the problem, not the authors preferences, determine which analytical method to use and empirical orientation that theories needs to be tested or evaluated. The model described has shown good results, both in national evaluations and through number of scientific publications
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