Purpose: The aim of this paper is to describe, analyze and explain the level of compliance of accounting practices with legislation and generally accepted accounting principles (GAAP) within the Swedish water and sewerage sector. Design/methodology/approach: The empirical data are based on a document study of the annual full cost accounting reports for the financial year 2010. Weobtained complete

Previous research on the private sector shows that auditors and auditing firms are important actors in ensuring high-quality reporting based on accrual accounting. The aim of this study is to explore whether audit firms and audit costs/fees influence municipalities’ probability of applying earnings management in their annual accounts. The empirical data, which covered the financial years 2011–13,

Several susceptibility loci for classical Hodgkin lymphoma have been reported. However, much of the heritable risk is unknown. Here, we perform a meta-analysis of two existing genome-wide association studies, a new genome-wide association study, and replication totalling 5,314 cases and 16,749 controls. We identify risk loci for all classical Hodgkin lymphoma at 6q22.33 (rs9482849, P = 1.52 × 10-8

Frailty is a consequence of advanced aging, where the frailty phenotype tries to capture overall decline in health. Frailty involves multiple physiological systems that are intrinsically inter-related and with highly complex interactions. Frailty is closely linked to musculoskeletal health; musculoskeletal functioning is a key component in quantifying frailty, while at the same time, frailty is as

The electroweak production and subsequent decay of single top quarks in the t-channel is determined by the properties of the Wtb vertex, which can be described by the complex parameters of an effective Lagrangian. An analysis of a triple-differential decay rate in t-channel production is used to simultaneously determine five generalised helicity fractions and phases, as well as the polarisation of

In situ Fourier transform infrared spectroscopy was used to study transient CO oxidation over a series of bimetallic Pd-Pt catalysts with different Pd:Pt molar ratios. The catalysts were found to contain both alloyed PdPt nanoparticles (particle sizes 25-35 nm) and monometallic Pd nanoparticles (sizes below 10 nm). For oxygen-free conditions, CO reduces the surface while simultaneously function as

Background: Efforts to culture red blood cells (RBCs) for transfusion purposes are ongoing in numerous research laboratories worldwide. In addition, smaller-scale erythroid culture is one of many approaches toward better understanding of erythropoiesis, enucleation and RBC biology. Our center recently changed from traditional blood component separation to the Reveos(R) automated blood- processing

The study of pragmatic markers attracts many scholars within the field of pragmatics, in particular in the area of radical pragmatics. Pragmatic markers are often perceived by speakers as having vague meanings that are hard to pin down in words. A pragmatic marker marker also often seem to contribute in different ways to the explicit or implicit message that the speaker wants to convey depending o