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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,

Objective: Curative gastric cancer surgery entails removal of the primary tumor with adequate margins including regional lymph nodes. European randomized controlled trials with recruitment in the 1990’s reported increased morbidity and mortality for D2 compared to D1. Here, we examined the extent of lymphadenectomy during gastric cancer surgery and the associated risk for postoperative complicatio

Background: Gestational diabetes (GDM) is associated with health risks for both mother and child, and is particularly relevant to migrant women and women of African origin. With today's extensive global migration, contact with the new society and health system confronts the migrant's culture of origin with the culture of the host country. The question is whether immigrants' patterns of beliefs abo

BACKGROUND The association between neighborhood deprivation and mortality is well established, but knowledge about whether deprivation is best assessed regionally or nationally is scarce. OBJECTIVE The present study aims to examine whether there is a difference in results when using national and county-specific neighborhood deprivation indices and whether the level of urbanization modifies the ass

Background: Healthy dietary and physical activity behaviours are established early in life where children learn by observing their parents. Therefore, parents can act as role models and influence their children toward a healthier lifestyle. Besides a strong association between parental and child health behaviours, parents also influence their children's health behaviours through socio-cognitive pr

I den andra delen av avhandlingen introduceras några konkreta förslag på tillämpningar av paleontologisk kunskap generellt, och forskningsresultat om fossil från Kristianstadsområdet specifikt, som kan användas i undervisning från förskola till gymnasieskola med undervisningsförslag inom de tre områdena; fossil och dinosaurier i förskolan, tidslinjer för utveckling av tidsmedvetenhet samt geoveten

Performing risk assessments for hierarchical, multi-functional systems, such as a municipality, is an activity that requires input from a multitude of actors. In such systems risk assessments can be performed at many system levels and support different types of decisions. For issues that are constrained to a specific sub-system, such as a municipal department, decisions can be preferably taken at

Critical technical infrastructures constitute the backbone of society by providing essential services to vital societal functions and the community at large, hence it is of essence that these are resilient. Critical infrastructures, e.g. power systems, telecommunication systems and railway systems, are designed and operated based on different philosophies of where to put the resilience emphasis, r