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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
Purpose– This paper aims to present a study of the role of prior start‐up experience as a source of learning in the entrepreneurial process. Three learning outcomes are examined with respect to a comparison between habitual and novice entrepreneurs: skills for coping with liabilities of newness, preference for effectual reasoning, and attitudes towards failure.Design/methodology/approach– This is
Since the invention of the first car available to masses, the 1908 Ford Model T, technology has advanced towards making car travel safer for occupants and bystanders. In recent years, wireless communication has been introduced in the vehicular industry as a means to avoid accidents and save lives.Wireless communication may sometimes be challenging due to obstacles in the physical world that intera
Channel modeling studies in vehicle-to-vehicle (V2V) communications have shown that larger road users act as blocking objects for the communication of surrounding vehicles, dramatically altering the statistical properties of the wireless channel. Without a strong line-of-sight component, packet delivery depends on other propagation mechanisms that are statistically more likely to add destructively
The European Association of Urology Renal Cell Carcinoma (RCC) guidelines panel updated their recommendation on adjuvant therapy in unfavourable, clinically nonmetastatic RCC following the recently reported results of a second randomised controlled phase 3 trial comparing 1-yr sunitinib to placebo for high-risk RCC after nephrectomy (S-TRAC). On the basis of conflicting results from the two availa
