Redovisning är en process som omfattar allt från företagets transaktioner och omständigheter, till den analys och användning av företagets redovisningsinformation som slutligen sker. Redovisning ligger också till grund för en lång rad viktiga beslut. Vi vill med den här boken visa att redovisning är någonting helt fundamentalt i samhället och ett ämne som är både roligt, spännande och viktigt!Boke

In this article, structured laser illumination planar imaging and polarization ratio techniques are successfully combined to size droplets in various optically dense sprays. The polarization ratio approach is based on the acquisition of the perpendicular and parallel polarized components of Lorenz–Mie scattered light, for which the ratio is proportional to the surface mean diameter, D21. One of th

Study objectives: We examined and compared cross-sectional and longitudinal associations between self-reported sleep disturbances and various cognitive domains in five separate Nordic European longitudinal aging studies (baseline N = 5631, mean age = 77.7, mean follow-up = 4.16 years).Methods: Comparable sleep parameters across studies included reduced sleep duration/quality, insomnia symptoms (sl

AimSpeech difficulties are common in children with cleft palate, but research on foreign-born children is limited. This study aimed to compare speech outcomes, surgery and speech intervention in 5-year-old foreign-born and Swedish-born children with cleft palate with or without cleft lip.MethodsThis retrospective study analysed data from the Swedish cleft lip and palate registry for children born

Background: Research suggests that incident dementia is decreasing, yet researchon secular trends of prodromal dementia such as mild cognitive impairment (MCI) islacking.Methods: To determine change ofMCI prevalence over time and potential explanatoryfactors, four baseline samples (years 2001–2020) of Swedish participants (n = 3910)aged 60 and 81 at examination were compared.Results: An overall dr

ObjectiveDevelopment of an AI tool to assess velopharyngeal competence (VPC) in children with cleft palate, with/without cleft lip.DesignInnovation of an AI tool using retrospective audio recordings and assessments of VPC.SettingTwo datasets were used. The first, named the SR dataset, included data from follow-up visits to Skåne University Hospital, Sweden. The second, named the SC + IC dataset, w

This paper tells two stories about corporations. The first story can be called ‘the nexus of contracts’ story, the second, ‘the entrepreneur’ story. Each of these stories was developed and refined by different groups of scholars over specific periods of time and responded to growing concerns about the size and power of corporations, concerns which motivated calls for greater regulation. These stor

Purpose of ReviewThis review aims to summarize the evolution and recent developments in the classification of ANCA associated vasculitis (AAV) and to summarize evaluations of the 2022 ACR/EULAR classification criteria of AAV in several cohorts.Recent FindingsThe classification of AAV has been a field of controversy for some time. The parallel existence of classification criteria and disease defini

Limiting the global production of primary plastics is necessary to curb greenhouse gas emissions as well as the environmental and health impacts ofplastic pollution.A cap on primary plastic production is possible and has precedent in environmental and climate change law. One approach for implementing such a cap is through a cap-and-trade system, which involves the distribution of production allowa

Compact in-memory computing architectures are desirable to embed artificial intelligence (AI) in resource-restricted edge devices. However, current technologies face limitations in both the area and energy efficiency. Here, a reconfigurable ferroelectric tunnel field-effect transistor (ferro-TFET) is presented that can be used as an ultra-scaled cell for low-power in-memory data processing. A gate

Today many homes are accessible from afar, with mobile phones functioning as remote controls for technologies within the home. In this article we propose the ‘leaky home’ as a conceptual figure to understand how automated homes that leak through connected devices and sensors that collect, transmit, receive and share data are experienced and sensed by bodies within these distributed spaces. The lea

Thomas Mathiesen has been a source of inspiration for research in critical sociology, criminology, and the sociology of law for many decades. Mathiesen’s impact extends far beyond the academic realm, as his action research lives on. This intervention discusses the ongoing influence of Mathiesen’s action research approach, which integrates research, education, and societal impact. This is illustrat

Purpose – This paper aims to extend insights about the relationship between inter-organizational collaboration and approaches to control from the perspective of decision-makers. We investigate the relationship between approaches to control and intended forms of integration between actors responsible for solving the complex problem of integrated person-centered care for elderly with diverse and sig

Förföräldrar, det vill säga far- och morföräldrar, spelar en allt viktigare roll som omsorgspersoner i sina barnbarns liv även i välfärdsstater som Sverige (Bordone et al., 2023; Zanasi et al., 2023). Samtidigt innebär ökande separationer och ombildningar av parrelationer både bland föräldrar och bland förföräldrar att allt fler befinner sig i bonusrelationer (Guzzo, 2016; Lowenstein, 2005). BonusGrandparents play an increasingly significant role as caregivers in their grandchildren's lives, even in welfare states like Sweden (Bordone et al., 2023; Zanasi et al., 2023). Concurrently, the rise in separations and reconstitutions of partnerships, both among parents and grandparents, has led to an increase in step-relationships (Guzzo, 2016; Lowenstein, 2005). Step-grandparenting and step-gran

Substantial evidence supports that Fc-mediated effector functions of anti-spike Abs contribute to anti-SARS-Cov-2 protection. We have previously shown that two non-neutralizing but opsonic mAbs targeting the receptor-binding domain and N-terminal domain (NTD), Ab81 and Ab94, respectively, are protective against lethal Wuhan SARS-CoV-2 infection in K18-hACE2 mice. In this article, we investigated w

Recent studies show an important role for non-neutralizing anti-spike antibodies, including monoclonal antibodies (mAbs), in robustly protecting against SARS-CoV-2 infection. These mAbs use Fc-mediated functions such as complement activation, phagocytosis, and cellular cytotoxicity. There is an untapped potential for using non-neutralizing mAbs in durable antibody treatments; because of their avai

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Understanding the formation and evolution of galaxies and in particular their galactic centres is one of the most intriguing questions in modern astrophysics. Many spiral galaxies like the Milky Way feature a nuclear stellar disc (NSD) in their centre. The Milky Way's NSD is, together with the nuclear star cluster and the central super massive black hole, one of the main inner components and best

The year 2022 marked the 10th anniversary of the course Critical Animal Studies: Animals in Society, Culture and the Media at the Department of Communication and Media at Lund University. As the first initiative of its kind in Sweden, the course explores the shifting roles and positions of non-human animals in today’s complex societies. It aims to equip students with analytical tools to critically