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Årsredovisningens förvaltningsberättelse är mer än formaliteter. Den ska ge en tydlig bild av verksamheten och ge underlag för framtida beslut. Här finns stora möjligheter att höja kvaliteten ytterligare. Forskare vid Ekonomihögskolan, Lunds universitet, ger konkreta tips för hur berättelsen kan bli tydligare och mer användbar.
Försörjningsberedskap är återigen centralt för Sverige och man inser att samhällsviktiga försörjningskedjor består av såväl olika slags myndigheter som privata, ofta globala, företag. För att höja beredskap, behövs ett mer gemensamt arbete med risker och kontinuitetshantering i försörjningskedjor. Det finnas dock stora samverkansutmaningar i detta privat-offentliga gränssnitt. Artikeln beskriver e
With the projected increase in the number of hydrogen-fueled trucks, it can beexpected that it will become more common for such vehicles to be involved in road collisions. Even if hydrogen vehicles are designed with a quick-closing valve on tanks in accordance with UN/ECE R134, a small volume of hydrogen will be contained downstream of this valve and in the fuel-cell recirculation system and thereWith the projected increase in the number of hydrogen-fueled trucks, it can be expected that it will become more common for such vehicles to be involved in road collisions. Even if hydrogen vehicles are designed with a quick-closing valve on tanks in accordance with UN/ECE R134, a small volume of hydrogen will be contained downstream of this valve and in the fuel-cell recirculation system and ther
Background and hypothesis Knowledge regarding access to first kidney transplantation (KT) and subsequent KT in patients commencing kidney replacement therapy (KRT) in childhood is limited. Methods Using European Renal Association (ERA) Registry data, we investigated European patients who started KRT below 20 years of age between 1978 and 2019. Access and determinants to first, second, and third KT
One of the key skills of any scientist is noticing what’s going on. Both in the experiment one’s performing and in one’s data: is there something interesting, reason to doubt one’s data or suspect that one’s theoretical description is insufficient? Many experiments developed for undergraduate teaching still focus on quantitative evaluation. Here we take a different approach where careful observati
The Danube fluvial terrace in Velika Vrbica is situated at the westernmost edge of the Wallachian basin, Serbia. The profile is positioned in a gully valley with a base consisting of point bar sands interlayered with overbank clay deposits, which are together covered by loess sediments. The investigated loess-paleosol sequence (LPS) has a height of 11.15 m and has been sampled at 5 cm intervals fo
Word accents are restricted by a word’s morphological structure but also distinguish lexical meanings in minimal pairs. We investigated how early tonal information carried by morphophonemic word accents influences rapid lexical access in native speakers. We also asked whether tone-bearing words are decomposed into morphemes and word accents, or retrieved holistically via full-form neural represent
Climate change is one of the major drivers of biodiversity loss. Among vertebrates, amphibians are one of the more sensitive groups to climate change due to their unique ecology, habitat requirements, narrow thermal tolerance and relatively limited dispersal abilities. We projected the influence of climate change on an endemic toad, Malabar Tree Toad (Pedostibes tuberculosus; hereafter MTT) from t
Fine-grained windblown deposits (loess) in which fossil soils (palaeosols) are preserved are excellent records of past climate. However, so far paleoclimate reconstruction studies conducted on such loess-palaeosol sequences (LPS) in SE Europe were focused on the climate changes of the last one or two glacial-interglacial cycles, while almost no attention has been directed to the climate of the cur
The topic of this thesis is how to infer geometric information using sound data. Achieving this requires solving several subproblems. First, signal processing of the recorded sound is needed to compute measurements of primitive geometric relations. Secondly, robust estimation is needed to go from primitive geometric measurements to more useful higher-level information such as the locations of micr
Rationale: There is no consensus on criteria to include in an asthma remission definition in real life. Factors associated with achieving remission after biologic initiation remain poorly understood. Objectives: To quantify the proportion of adults with severe asthma achieving multidomain-defined remission after biologic initiation and identify prebiologic characteristics associated with achieving
Thermal runaway in lithium-ion battery cells poses significant safety risks due to rapid heat generation and potential thermal propagation within a battery system. This study investigates the total heat released and the fraction of energy contained in gas and particles ejected during thermal runaway using a purpose-built calorimeter setup. The results show that the fraction of ejected heat is sign
Visual ecology, the study of how animals acquire and respond to visual information in nature, has grown rapidly over the past few decades. Research in this field has transformed our understanding of fundamental processes, such as the neurobiological basis of behavior and the diversification of species through sensory drive. The recent growth in the field has been accompanied by leaps in our unders
Until now, computationally designed enzymes exhibited low catalytic rates1, 2, 3, 4–5 and required intensive experimental optimization to reach activity levels observed in comparable natural enzymes5, 6, 7, 8–9. These results exposed limitations in design methodology and suggested critical gaps in our understanding of the fundamentals of biocatalysis10,11. We present a fully computational workflow
This study examines the relationship between income-related health inequality (IRHI) and macroeconomic conditions. We complement an income group-based analysis of the impact of macroeconomic conditions on mortality by incorporating an analysis of the concentration index as a comprehensive measure of overall IRHI. Using a recentered influence function regression approach, we estimate the impact of
This dataset reports on the Fourier-transform infrared (FTIR) spectroscopic analysis of a primary amine and some aldehydes along their corresponding Schiff bases. The dataset presented in this work consists of spectral FTIR data acquired in the 80–6000 cm⁻¹ range, along with the corresponding relative IR intensities of the samples. The primary amine and aldehydes were of high purity and were used
Background: Islet autoantibodies form the foundation for type 1 diabetes (T1D) diagnosis and staging, but heterogeneity exists in T1D development and presentation. We hypothesized that autoantibodies can identify heterogeneity before, at, and after T1D diagnosis, and in response to disease-modifying therapies. Methods: We systematically reviewed PubMed and EMBASE databases (6/14/2022) assessing 10
The landscape of Alzheimer's disease (AD) and related dementias (ADRD) diagnosis is evolving rapidly, driven by advances in disease understanding, biomarker tools, and disease-modifying therapies. Modern diagnostic approaches emphasize biological precision, early detection, and dynamic frameworks that adapt to treatment-induced changes in disease biology. These frameworks enable opportunities for
Do entrepreneurs benefit post their entrepreneurial careers on re-entry into paid employment? An answer to this question provides a career value of engaging in an entrepreneurial career. Results have so far been inconclusive suggesting that we still do not know whether entrepreneurship pays or not. Using job matching as the main theoretical foundation, this study investigates how the returns from
