Fri revisionsplikt - Gjorde Sverige rätt som valde låga gränsvärden för revision?

Studiens syfte är att utreda om svenska företag, som kan komma att omfattas av revisionsfrihet vid höjda gränsvärden, kommer att välja bort revision samt vilka följder det skulle få för företagen och samhället. Den slutsats vi kommit fram till är att större företag som idag inte omfattas av revisionsfriheten skulle välja att behålla revision och revisorn även om gränsvärdena höjdes. Vidare har vi kommit fram till att Skatteverket, Ekobrottsmyndigheten samt kreditinstitut ställer sig negativa till en höjning av gränsvärdena

Cystatin C and alpha-1-Microglobulin Predict Severe Acute Kidney Injury in Patients with Hemorrhagic Fever with Renal Syndrome

Puumala orthohantavirus causes hemorrhagic fever with renal syndrome (HFRS) characterized by acute kidney injury (AKI), an abrupt decrease in renal function. Creatinine is routinely used to detect and quantify AKI; however, early AKI may not be reflected in increased creatinine levels. Therefore, kidney injury markers that can predict AKI are needed. The potential of the kidney injury markers urea, cystatin C, α1-microglobulin (A1M) and neutrophil gelatinase-associated lipocalin (NGAL) to detect early AKI during HFRS was studied by quantifying the levels of these markers in consecutively obtained plasma (P) and urine samples (U) for 44 HFRS patients. P-cystatin C and U-A1M levels were significantly increased during early HFRS compared to follow-up. In a receiver operating characteristic (ROC) curve analysis, P-cystatin C, U-A1M and P-urea predicted severe AKI with area under the curve 0.72, 0.73 and 0.71, respectively, whereas the traditional kidney injury biomarkers creatinine and U-albumin did not predict AKI. Nearly half of the HFRS patients (41%) fulfilled the criteria for shrunken pore syndrome, which was associated with the level of inflammation as measured by P-CRP. P-cystatin C and U-A1M are more sensitive and earlier markers compared to creatinine in predicting kidney injury during HFRS

Phosphorus speciation in the organic layer of two Swedish forest soils 13-24 years after wood ash and nitrogen application

Application of wood ash to forests can restore pools of phosphorus (P) and other nutrients, which are removed following whole tree harvesting. Yet, the mechanisms that affect the fate of ash-P in the organic layer are less well known. Previous research into the extent to which ash application leads to increased P solubility in the soil is contradictory. We combined synchrotron P K-edge XANES spectroscopy, mu-XRF microscopy, and chemical ex-tractions to examine the speciation and solubility of P. We studied organic horizons of two long-term field ex-periments, Riddarhyttan (central Sweden), which had received 3, 6, and 9 Mg ash ha -1, and Ro center dot dalund (northern Sweden), where 3 Mg ash ha- 1 had been applied alone or combined with N every-three years since 2003. At the latter site, we also determined P in aboveground tree biomass. Overall, the ash application increased P in the organic layer by between 6 and 28 kg P ha -1, equivalent to 17-39 % of the initial P content in the applied ash. At Ro center dot dalund, there was 4.6 kg Ca-bound P ha- 1 (9.5 %) in the ash treatment compared to 1.6 kg ha- 1 in the ash + N treatment and < 0.4 kg ha- 1 in the N treatment and the control. At Riddarhyttan, only the treatment with the highest ash dose had residual Ca-bound P (3.8 kg ha -1). In contrast, the ash application increased Al-bound P (p < 0.001) with up to 15.6 kg P ha -1. Moreover, the ash increased Olsen-P by up to two times. There was a strong relationship between the concentrations of Olsen-P and Al-bound P (R2 = 0.83, p < 0.001) as well as Fe-bound P (R2 = 0.74, p = 0.003), suggesting that the ash application resulted in an increased amount of relatively soluble P associated with hydroxy-Al and hydroxy-Fe compounds. Further, there was an 18 % increase in P uptake by trees in the ash treatment. By contrast, repeated N fertilization, with or without ash, reduced Olsen-P. The lower P extractability was concomitant with a 39 % increase in plant P uptake in the N treatment, which indicates elevated P uptake in response to higher N availability. Hence, the application of wood ash increased Al-bound P, easily available P, and P uptake. N fertilization, while also increasing tree P uptake, instead decreased easily available P and did not cause a shift in soil P speciation

REBALANCING DISRUPTIVE BUSINESS OF MULTINATIONAL CORPORATIONS AND GLOBAL VALUE CHAINS WITHIN DEMOCRATIC AND INCLUSIVE CITIZENSHIP PROCESSES- REVIEW WORKING PAPER

The purpose of this working paper is to conduct a comprehensive review of existing literature that explores the relationship between business organizations and democracy. This review draws from various fields, including management, business ethics, sociology, international law, and other relevant disciplines for this Project and has several objectives. Firstly, it aims to provide insight into prior research on how democratic institutions regulate economic actors and how these actors, particularly large multinational corporations (MNCs), resist such regulation. Additionally, it examines how these economic actors develop behaviors and economic models that pose challenges to democratic governance, such as business-related human rights violations. In the initial part of the review, we delve into the historical and contemporary aspects of the relationship between business and democracy. Furthermore, the report explores how companies can contribute to shaping a more democratic future by addressing gaps in governance, especially in cases where populist governments fail to protect the rights of their citizens. It also considers the development of alternative business models, such as social enterprises and cross-sector partnerships. Moreover, it looks into how businesses can actively engage in democratic governance and promote principles of participation. The final section of the working paper involves a bibliometric analysis, including co authorship, co-citation, and keyword co-occurrence maps. This analysis is based on key references used by team members in their literature reviews and is designed to examine the connections that exist among various strands of research that support the research questions of the Rebalance Project

Phosphorus speciation in the organic layer of two Swedish forest soils 13–24 years after wood ash and nitrogen application

Application of wood ash to forests can restore pools of phosphorus (P) and other nutrients, which are removed following whole tree harvesting. Yet, the mechanisms that affect the fate of ash-P in the organic layer are less well known. Previous research into the extent to which ash application leads to increased P solubility in the soil is contradictory. We combined synchrotron P K-edge XANES spectroscopy, µ-XRF microscopy, and chemical extractions to examine the speciation and solubility of P. We studied organic horizons of two long-term field experiments, Riddarhyttan (central Sweden), which had received 3, 6, and 9 Mg ash ha−1, and Rödålund (northern Sweden), where 3 Mg ash ha−1 had been applied alone or combined with N every-three years since 2003. At the latter site, we also determined P in aboveground tree biomass. Overall, the ash application increased P in the organic layer by between 6 and 28 kg P ha−1, equivalent to 17–39 % of the initial P content in the applied ash. At Rödålund, there was 4.6 kg Ca-bound P ha−1 (9.5 %) in the ash treatment compared to 1.6 kg ha−1 in the ash + N treatment and < 0.4 kg ha−1 in the N treatment and the control. At Riddarhyttan, only the treatment with the highest ash dose had residual Ca-bound P (3.8 kg ha−1). In contrast, the ash application increased Al-bound P (p < 0.001) with up to 15.6 kg P ha−1. Moreover, the ash increased Olsen-P by up to two times. There was a strong relationship between the concentrations of Olsen-P and Al-bound P (R2 = 0.83, p < 0.001) as well as Fe-bound P (R2 = 0.74, p = 0.003), suggesting that the ash application resulted in an increased amount of relatively soluble P associated with hydroxy-Al and hydroxy-Fe compounds. Further, there was an 18 % increase in P uptake by trees in the ash treatment. By contrast, repeated N fertilization, with or without ash, reduced Olsen-P. The lower P extractability was concomitant with a 39 % increase in plant P uptake in the N treatment, which indicates elevated P uptake in response to higher N availability. Hence, the application of wood ash increased Al-bound P, easily available P, and P uptake. N fertilization, while also increasing tree P uptake, instead decreased easily available P and did not cause a shift in soil P speciation

A chemical survey of exoplanets with ARIEL

Thousands of exoplanets have now been discovered with a huge range of masses, sizes and orbits: from rocky Earth-like planets to large gas giants grazing the surface of their host star. However, the essential nature of these exoplanets remains largely mysterious: there is no known, discernible pattern linking the presence, size, or orbital parameters of a planet to the nature of its parent star. We have little idea whether the chemistry of a planet is linked to its formation environment, or whether the type of host star drives the physics and chemistry of the planet’s birth, and evolution. ARIEL was conceived to observe a large number (~1000) of transiting planets for statistical understanding, including gas giants, Neptunes, super-Earths and Earth-size planets around a range of host star types using transit spectroscopy in the 1.25–7.8 μm spectral range and multiple narrow-band photometry in the optical. ARIEL will focus on warm and hot planets to take advantage of their well-mixed atmospheres which should show minimal condensation and sequestration of high-Z materials compared to their colder Solar System siblings. Said warm and hot atmospheres are expected to be more representative of the planetary bulk composition. Observations of these warm/hot exoplanets, and in particular of their elemental composition (especially C, O, N, S, Si), will allow the understanding of the early stages of planetary and atmospheric formation during the nebular phase and the following few million years. ARIEL will thus provide a representative picture of the chemical nature of the exoplanets and relate this directly to the type and chemical environment of the host star. ARIEL is designed as a dedicated survey mission for combined-light spectroscopy, capable of observing a large and well-defined planet sample within its 4-year mission lifetime. Transit, eclipse and phase-curve spectroscopy methods, whereby the signal from the star and planet are differentiated using knowledge of the planetary ephemerides, allow us to measure atmospheric signals from the planet at levels of 10–100 part per million (ppm) relative to the star and, given the bright nature of targets, also allows more sophisticated techniques, such as eclipse mapping, to give a deeper insight into the nature of the atmosphere. These types of observations require a stable payload and satellite platform with broad, instantaneous wavelength coverage to detect many molecular species, probe the thermal structure, identify clouds and monitor the stellar activity. The wavelength range proposed covers all the expected major atmospheric gases from e.g. H2O, CO2, CH4 NH3, HCN, H2S through to the more exotic metallic compounds, such as TiO, VO, and condensed species. Simulations of ARIEL performance in conducting exoplanet surveys have been performed – using conservative estimates of mission performance and a full model of all significant noise sources in the measurement – using a list of potential ARIEL targets that incorporates the latest available exoplanet statistics. The conclusion at the end of the Phase A study, is that ARIEL – in line with the stated mission objectives – will be able to observe about 1000 exoplanets depending on the details of the adopted survey strategy, thus confirming the feasibility of the main science objectives.Peer reviewedFinal Published versio

Computer work and musculoskeletal disorders of the neck and upper extremity: A systematic review

<p>Abstract</p> <p>Background</p> <p>This review examines the evidence for an association between computer work and neck and upper extremity disorders (except carpal tunnel syndrome).</p> <p>Methods</p> <p>A systematic critical review of studies of computer work and musculoskeletal disorders verified by a physical examination was performed.</p> <p>Results</p> <p>A total of 22 studies (26 articles) fulfilled the inclusion criteria. Results show limited evidence for a causal relationship between computer work per se, computer mouse and keyboard time related to a diagnosis of wrist tendonitis, and for an association between computer mouse time and forearm disorders. Limited evidence was also found for a causal relationship between computer work per se and computer mouse time related to tension neck syndrome, but the evidence for keyboard time was insufficient. Insufficient evidence was found for an association between other musculoskeletal diagnoses of the neck and upper extremities, including shoulder tendonitis and epicondylitis, and any aspect of computer work.</p> <p>Conclusions</p> <p>There is limited epidemiological evidence for an association between aspects of computer work and some of the clinical diagnoses studied. None of the evidence was considered as moderate or strong and there is a need for more and better documentation.</p

The state of play in European coaching & mentoring

This report provides an overview of the main findings from the 2017 European Coaching and Mentoring Research Project, undertaken by Jonathan Passmore and Hazel Brown, in partnership with the EMCC and the wider European coaching and mentoring industry. The study was planned in 2016 and undertaken during a 12-week period, between March and May 2017. This is one of a number reports published. This Executive Report is available free of charge, along with a National Report in countries that achieved over 50 coach or mentor participants. Each National Report is published in the language chosen by of the respective national coaching community. The aim of these national reports is to deepen understanding of coaching and mentoring and to widen engagement with coaching and mentoring.peer-reviewe