I både privat och offentlig verksamhet utgör finansiell rapportering en viktig delav organisationers kommunikation med omvärlden. Årsredovisningen, som kanbetraktas som kärnan i finansiell rapportering, handlar dock inte bara om attkommunicera finansiella mått, utan är även en viktig del av kommunenskommunikation med kommunmedborgarna. I årsredovisningen förmedlas idéer,visioner, drömmar, mål samt

Results of useful exergy accounting at the societal (i.e. national or global) level are potentially important for policy purposes, such as the development of energy or GHG emission scenarios, and the determination of the major energy inefficiencies (and thus improvement potentials) within a country. However, useful exergy societal studies commonly differ in their accounting methodology, which affe

The major aim of this paper is to analyze energy use and particularly energy productivity in some of the major manufacturing processes, such as iron and steel or paper production. Energy, as one of factors of production and substitute to labor, has often been neglected in various productivity benchmark studies. It is the aim of this paper to further investigate this relationship between energy and

Increased estuarine input and subsequent degradation of dissolved organic carbon (DOC) is a potentially important cause of rising CO2 concentrations that contribute to coastal marine acidification. However, it is not clear whether or not the evolved CO2 originates from the decomposition of terrestrially-derived DOC. We recorded the changes in δ13C and δ2H of dissolved organic matter during laborat

Kommentar inför kommande folkomröstning om ny konstitution i Thailand, augusti 2016.

Complex formation between Pd(H2O)42+ and Pt(H2O)42+ and the thioethers Me2S, Et2S, 1,4-dithiane, and 1,4-thioxane has been studied as a function of temperature (278-308 K) and pressure (0.1-200 MPa) by use of stopped-flow and conventional spectrophotometry in an aqueous 1.00 M perchloric acid medium. The rate constants k1 for complex formation are similar for the four thioethers, varying only betw

Finance ministries are increasingly involved in UN climate finance negotiations,yet this development received very limited attention in the literature on climate finance or climate negotiations. It is not obvious from the literature on bureaucratic politics how these ministries will position themselves on climate finance: they may frame climate finance as expenditure to be limited or as an instrum

Recent calls to close the rigour-relevance gap in business school education have suggested incorporating principles and ideas from action learning in small business management education. In this paper we discuss how business simulation exercises can be used as a platform to trigger students’ learning by providing them with a platform where they can merge theory with practice. We provide theoretica

Purpose– This paper employs theories of experiential learning to examine why some entrepreneurs have developed a more positive attitude towards failures compared to others.Design/methodology/approach– The paper conducts statistical analysis on a sample of 231 Swedish entrepreneurs that have started new independent firms in 2004.Findings– The empirical findings support the guiding proposition that

Business angels have been highlighted as important stakeholders for potential high-growth ventures. Extant empirical research provides evidence that they not only contribute with money but also bring added value to the ventures in which they have invested. However, despite the reported benefits of the value added provided by these investors there are very few studies that try to conceptualize this

The development of T-cell leukaemia following the otherwise successful treatment of three patients with X-linked severe combined immune deficiency (X-SCID) in gene-therapy trials using haematopoietic stem cells has led to a re-evaluation of this approach. Using a mouse model for gene therapy of X-SCID, we find that the corrective therapeutic gene IL2RG itself can act as a contributor to the genesi

VESPA, Vibrational Excitation Spectrometer with Pyrolytic-graphite Analysers, aims to probe molecular excitations via inelastic neutron scattering. It is a thermal high resolution inverted geometry time-of-flight instrument designed to maximise the use of the long pulse of the European Spallation Source. The wavelength frame multiplication technique was applied to provide simultaneously a broad dy

Intersectionality theory can contribute to epidemiology and public health by furthering understanding of power dynamics driving production of health disparities, and increasing knowledge about heterogeneities within, and overlap between, social categories. Drawing on McCall, we relate the first of these potential contributions to categorical intersectionality and the second to anti-categorical int