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  • 251. Albinsson, Berit
    et al.
    Wendin, Karin
    Kristianstad University, School of Education and Environment, Avdelningen för Mat- och måltidsvetenskap. Kristianstad University, Research Environment Food and Meals in Everyday Life (MEAL).
    Åström, Annika
    Handbok i sensorisk analys2013Book (Other academic)
    Abstract [sv]

    Den första utgåvan av Birgit Lundgrens Handbok i Sensorisk Analys utkom 1981. Den har sedan dess blivit en klassiker inom sensoriska kretsar och i ordets verkliga bemärkelse blivit använd som just en handbok – en bok att hålla fast vid i alla typer av sensoriska sammanhang. Vi vill med denna uppdaterade nyutgåva beskriva de traditionella metoderna med dagens termer samt komplettera med några nya metoder.

  • 252.
    Albinsson, Berit
    et al.
    RISE.
    Wendin, Karin
    Kristianstad University, School of Education and Environment, Avdelningen för Mat- och måltidsvetenskap. Kristianstad University, Research Environment Food and Meals in Everyday Life (MEAL).
    Åström, Annika
    SP.
    Handbook on Sensory Analysis2017Book (Other academic)
    Abstract [en]

    The original of this handbook is the Swedish Handbok i Sensorisk Analys, which was

    an updated edition of an older sensory analysis handbook written by Birgit Lundgren

    back in 1981. The handbook was revised in 2013 by Berit Albinsson, Karin Wendin

    and Annika Åström. Both these handbooks were written at SIK – The Swedish Institute

    of Food and Bioscience, which is now part of RISE – Research Institutes of Sweden.

    The revised edition of the handbook has proved popular in both industry and in the

    teaching world. At university level, it has been used by students as a complement to

    the academic literature in sensory science programmes. There has been a growing demand

    among international students at Swedish universities for the handbook to be

    translated. In 2016, Kristianstad University entered into an agreement with the research

    body RISE to translate the handbook into English. The translation was made

    by Patrick O’Malley.

    The handbook was translated and printed with permission from the co-authors.

  • 253.
    Albinsson, Johanna
    et al.
    Kristianstad University, School of Education and Environment.
    Nilsson, Katarina
    Kristianstad University, School of Education and Environment.
    Musik som pedagogisk resurs i förskolans tidigare år2012Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Studien syftar till att undersöka hur verksamma förskolepedagoger ser på sitt arbete med musik i förskolan. Vidare undersöks hur pedagogerna tänker sig att barn lär genom musik, samt hur de använder musik som pedagogisk resurs i den dagliga verksamheten. Undersökningen bygger på åtta intervjuer med pedagoger som arbetar, eller har arbetet, med åldersgruppen 1-3 år. Studiens resultat visar att pedagogernas syn på den egna musikaliska kompetens har stor betydelse för hur de använder och upplever musik som en pedagogisk resurs i förskolan. 

  • 254.
    Albrechtsson, Emy
    et al.
    Kristianstad University College, Department of Health Sciences.
    Persson, Emma
    Kristianstad University College, Department of Health Sciences.
    Utlandspraktik: en dans på rosor? Ur ett studentperspektiv. / Practice abroad: a fairytale? A student perspective2009Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [sv]

    Bakgrund: Högskolan Kristianstad ger sjuksköterskestudenter möjlighet att göra utlandspraktik. Sjuksköterskestudenter som gör utlandspraktik i ett utvecklingsland erfar upplevelser som påverkar studentens framtida profession, internationella perspektiv, personliga och intellektuella utveckling. Syfte: Syftet var att beskriva sjuksköterskestudenters upplevelser av att göra utlandspraktik i ett utvecklingsland som Sri Lanka. Metod: En kvalitativ empirisk studie genomfördes som grundades på subjektiva dagboksanteckningar i berättelseform. Datainsamlingen har analyserats med kvalitativ innehållsanalys. Resultat: Fyra teman formulerades utifrån tidsepoker: Starten: allt var nytt, Mitten av resan: att finna en vardag, Slutet: blickarna framåt och Första tiden i Sverige: att försöka landa. Upplevelser som beskrivs är exempelvis: känslostorm, att hantera svåra stunder och känslan av personlig utveckling. Diskussion: Att göra utlandspraktik, möta en annan kultur och därmed genomgå en personlig förändring kan hjälpa sjuksköterskestudenter i sin kommande profession som sjuksköterskor. Detta när det både gäller möten och kommunikation med människor från en annan kultur men även förståelsen av ett sjukdomsbesked och faserna som ingår i sjukdomsförloppet.

    Abstract in English:

    Background: Kristianstad University College in Sweden gives nursing students the opportunity to practice abroad. Nursing students who practice abroad in a developing country enhance experience that affects the student’s future profession, international perspective, personal and intellectual development. Aim: The aim of the study was to describe nursing student’s experiences of practice abroad in a developing country such as Sri Lanka. Method: A qualitative empirical study was implemented. The result and the analysis was based on self written diaries. The data was analyzed with a qualitative content analysis. Results: The result is presented in four themes: The start: everything was new, In the middle of the journey: trying to find daily routines, The end: looking forward and Back in Sweden: to readjust. Experiences as: storm of emotional feelings, to cope with difficult times and a feeling of personal development were presented in the result. Discussion: Performing practice abroad, encountering different cultures and experiencing a personally change can nurture nursing students in their coming quest as nurses. This is germane both in terms of meeting and communicating with patients of various cultural stocks. Furthermore, comprehension concerning receiving information regarding illnesses and also the different phases of the illness itself is facilitated through this experience.

  • 255.
    Alcheva, Valentina
    et al.
    Kristianstad University College, School of Health and Society.
    Yonggang, Cai
    Kristianstad University College, School of Health and Society.
    Lingyan, Zhao
    Kristianstad University College, School of Health and Society.
    Cause related marketing: how does a cause-related marketing shape consumer perception, attitude and behaviour?2009Independent thesis Advanced level (degree of Master (One Year))Student thesis
    Abstract [en]

    American Express initiated a new marketing strategy twenty-five years ago. Forevery new card user the company donated one cent for the recovery of the Statueof Liberty. The success of the campaign exceeds the expectations. This strategywhere a company declares to spend a defined amount of money for a special causein order to push up its sales is called Cause-Related Marketing. Now more andmore companies use the cause-related marketing strategy as a way out of saturatedmarkets and growing consumer awareness. Billions of dollars are spent every yearin cause campaigns.

    Because it is a relatively new approach many researches has shown interest in thismarketing communication strategy. However, there is still lack in the field ofcause-related marketing and especially in the consumer part.

    This is also the field of interest for this dissertation and in particular how doescause-relates marketing strategy shape consumer attitude, perception and buyingbehaviour? In order to find out the answer of this question we relied on differenttheories and in addition we conducted a questionnaire among international students.

    The results, even though restricted trough the sample, showed that there is aconnection between the cause-related marketing and buying behaviour andattitude. Consumers are more likely to support companies which are engaged incause campaigns and tend to develop positive attitude toward this company and itsproducts. The research was limited to sample of students who took part in thequestionnaire. A further investigation in this field could deliver deeperinformation and be useful for companies and researchers in the field of marketingcommunication and marketing strategies.

  • 256.
    Aleheim, Emma
    et al.
    Kristianstad University, School of Education and Environment.
    Ekström, Susan
    Kristianstad University, School of Education and Environment.
    Populärkulturens roll i förskolan: intervjuer med två pedagoger2012Independent thesis Advanced level (professional degree), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Studien handlar om populärkulturens roll i förskolan. Syftet var att ta reda på hur pedagogerna säger sig använda populärkultur i förskolans pedagogiska verksamhet och vilken attityd pedagogerna har till populärkultur i den fria leken. Vi har undersökt två pedagogers attityd till populärkultur och vi använde oss av intervjuer för att besvara våra problemformuleringar. Studiens resultat tyder på att populärkulturen är accepterad och får utrymme i både den pedagogiska verksamheten och i den fria leken, om än i olika mån. Pedagogerna ger uttryck för att de lyssnar på barnen och att det är barnens intresse som ska styra verksamheten. De ger då uppfattningen att populärkultur kan tillhöra barns intresse, men de ger inte intrycket att populärkulturen måste finnas på förskolan.

  • 257. Aleksandrov, E
    et al.
    Argento, Daniela
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Bourmistrov, A
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Emerging streams of institutional theory in accounting research: current status and future directions2018Conference paper (Other academic)
    Abstract [en]

    This paper aims to reflect upon the emerging streams of institutional theory, their application and influence on the accounting research of the last decade. Specifically, the paper’s ambition is to review and understand the role of institutional logics (IL), institutional entrepreneurship (IE) and institutional work (IW) in accounting research. These streams of institutional theory become increasingly valuable in accounting research for their explanatory capacities. At the same time, but their application, especially in a combined form, can also raise criticalities within theoretical pluralism agenda. We compile a structured literature review of articles published in scientific journals in the accounting field (levels 4 and 3 in ABS list). We examine the way how current accounting literature utilizes the selected institutional streams of accounting theory, how the theories or their combination (if any) are justified and used in a flow of argument for the understanding of accounting practice.

  • 258. Aleksandrov, E
    et al.
    Argento, Daniela
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Bourmistrov, G
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Emerging streams of intitutional theory in accounting research: current status and future directions2018Conference paper (Other academic)
    Abstract [en]

    More than 30 years have passed since first calls to see accounting as social and institutional practice (Burchell et al., 1980; Hopwood, 1987; Hopwood & Miller, 1994). During these years, a significant number of theories have been striving to extend and challenge the hegemony of particular ways of seeing accounting (Jacobs, 2012) with acknowledging the need for inter-disciplinary approach and theoretical pluralism in contemporary studies. Within this theoretical pluralism, the institutional theory was recognized as one of the dominating theories in accounting research during last decades (Jacobs, 2012; Lounsbury, 2008; Modell, 2015).

    However, despite acknowledging the paradigmatic developments of institutional theory into several streams in organisational science (DiMaggio, 1988; Lawrence et al., 2009, 2011; Oliver, 1991; Thornton et al., 2012), few attempts were done to make a separate review of these  streams and their value for accounting literature (Modell, 2009). Here, influential work of Lounsbury (2008) rather reflected organizational science literature with seeing accounting as a context which can give crucial insights into institutional and practice theories rather than vice versa. Jacobs (2012) in his study of theoretical pluralism in accounting research during 1992-2008 acknowledged the institutional theory domination but made few reflections on its progressions and implications for seeing accounting as social and institutional practice. And finally, more recent studies of Modell and his colleagues (Modell, 2015; Modell et al., 2017) made overviews of two streams of institutional theory (e.g. logic and work) and institutional theory combination possibility with other theories. While giving the valuable insights into understanding of issues related to theories combinations in accounting, these studies hardly review the accounting literature related to institutional theory streams which were criticised for apolitical nature but at the same time acknowledged as self-sufficient.

    Therefore, it seems that current studies rather ignore or criticize specific institutional theory streams, jumping into possible theory combinations agenda without revealing the value of these streams for accounting research. Such tendency may potentially lead to marginalization of accounting knowledge (Jacobs, 2016; Jacobs & Cuganesan, 2014) with the use of these streams under the quest for contribution to the interdisciplinary literature.

    In this regard, this paper aims to reflect upon the emerging streams of institutional theory, their application and influence on the accounting research of the last decade. Specifically, the paper’s ambition is to review and understand the role of institutional logics (IL), institutional entrepreneurship (IE) and institutional work (IW) in accounting research. These streams of institutional theory become increasingly valuable in accounting research for their explanatory capacities. But at the same time, but their application, especially in a combined form,  can also raise criticalities within theoretical pluralism agenda. Therefore, we construct our research questions as:

    • How have the emerging stream of institutional theory (IL, IE and IW) been used by accounting scholars?
    • How have these streams influenced accounting research?
    • What could be done in the future accounting research using emerging streams  of institutional theory?

    In order to answer these research questions, we compile a structured literature review (Massaro et al., 2016) of articles published in scientific journals in the accounting field (levels 4 and 3 in ABS list). As a frame for analysis of the paper, we use conceptual clarification and analytical framework proposed by Lukka and Vinnari (2014) who made a distinction between domain theory and method theory in order to capture the relations between common knowledge about accounting as a social practice and the theories used to extend this knowledge. Applying to our paper, domain theory refers particularly to a set of knowledge about accounting as social and institutional practice. Method theory (i.e. IL, IE, IW) is a meta-level conceptual system, which can offer alternative perspectives and add new understanding/insights into domain theory. Following this analytical distinction, we examine the way how current accounting literature utilizes the selected institutional streams in domain-method dimension, how the theory or their combination (if any) are justified and used in a flow of argument for understanding of accounting practice.

     

  • 259.
    Aleksandrov, Evgenii
    et al.
    Norge.
    Bourmistrov, Anatoli
    Norge.
    Grossi, Giuseppe
    Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Nord University.
    Participatory budgeting as a form of dialogic accounting in Russia: actors' institutional work and reflexivity trap2018In: ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL, ISSN 0951-3574, Vol. 31, no 4, p. 1098-1123Article in journal (Refereed)
    Abstract [en]

    Purpose The purpose of this paper is to investigate how participatory budgeting (PB), as a form of dialogic accounting, is produced in practice. Design/methodology/approach This is a qualitative case study of PB development for the period 2013-2016 in one Russian municipality. Based on triangulation of in-depth semi-structured interviews, documentary analysis, videotape data and netnographic observation, the authors employ ideas of dialogic accounting and institutional work. Findings The study shows that the PB experiment, which began with dialogic rhetoric, in reality, had very limited dialogic effects. However, the authors also observed that the PB dynamics over time made the practice neither inherently monologic nor dialogic. The authors explained such transformations by the way in which the individual reflexivity of actors altered when carrying out institutional work. Curiosity reflexivity was the most essential, triggering different patterns of institutional work to set up the PB experiment. However, further, the authors demonstrated that, over the course of the experiment's development, the institutional work was trapped by various actors' individual reflexivity forms and in this way limited PB's dialogic potential. Originality/value The study shows the importance of understanding and managing individuals' reflexivity, as it shapes the institutional work performed by different actors and, therefore, influences the direction of both the design and materialization of dialogic accounting experiments such as PB. In a broader sense, this also influences the way in which democratic governance is developed, losing democratization potential.

  • 260.
    Alerstam, Thomas
    et al.
    Lund University.
    Bäckman, Johan
    Lund University.
    Johanna, Grönroos
    Kristianstad University, Faculty of Natural Science, Research environment Man & Biosphere Health (MABH). Kristianstad University, Faculty of Natural Science, Avdelningen för miljö- och biovetenskap.
    Olofsson, Patrik
    Heberg, Sweden.
    Strandberg, Roine
    Lund University.
    Hypotheses and tracking results about the longest migration: the case of the arctic tern2019In: Ecology and Evolution, ISSN 2045-7758, E-ISSN 2045-7758Article in journal (Refereed)
    Abstract [en]

    The arctic tern Sterna paradisaea completes the longest known annual return migration on Earth, traveling between breeding sites in the northern arctic and temperate regions and survival/molt areas in the Antarctic pack‐ice zone. Salomonsen (1967, Biologiske Meddelelser, Copenhagen Danske Videnskabernes Selskab24, 1) put forward a hypothetical comprehensive interpretation of this global migration pattern, suggesting food distribution, wind patterns, sea ice distribution, and molt habits as key ecological and evolutionary determinants. We used light‐level geolocators to record 12 annual journeys by eight individuals of arctic terns breeding in the Baltic Sea. Migration cycles were evaluated in light of Salomonsen's hypotheses and compared with results from geolocator studies of arctic tern populations from Greenland, Netherlands, and Alaska. The Baltic terns completed a 50,000 km annual migration circuit, exploiting ocean regions of high productivity in the North Atlantic, Benguela Current, and the Indian Ocean between southern Africa and Australia (sometimes including the Tasman Sea). They arrived about 1 November in the Antarctic zone at far easterly longitudes (in one case even at the Ross Sea) subsequently moving westward across 120–220 degrees of longitude toward the Weddell Sea region. They departed from here in mid‐March on a fast spring migration up the Atlantic Ocean. The geolocator data revealed unexpected segregation in time and space between tern populations in the same flyway. Terns from the Baltic and Netherlands traveled earlier and to significantly more easterly longitudes in the Indian Ocean and Antarctic zone than terns from Greenland. We suggest an adaptive explanation for this pattern. The global migration system of the arctic tern offers an extraordinary possibility to understand adaptive values and constraints in complex pelagic life cycles, as determined by environmental conditions (marine productivity, wind patterns, low‐pressure trajectories, pack‐ice distribution), inherent factors (flight performance, molt, flocking), and effects of predation/piracy and competition.

  • 261.
    Alex, Bengtsson
    et al.
    Kristianstad University, Faculty of Business.
    Fanny, Sundquist
    Kristianstad University, Faculty of Business.
    Doing Well by Avoiding Bad: consumers' Perceptions of CSR and the Effect on Consumer-Based Brand Equity2019Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Problem Formulation: The clothing industry is characterised by fierce competition and booming growth. Since the start of the century, clothing consumption has increased tremendously. While consumers are demanding more clothes at cheaper prices, interest for sustainable sourced clothes is also on the rise, especially amongst the younger population. Thus, engaging in CSR could offer potential brand advantages for companies competing in the clothing industry.

    Purpose: The purpose of this thesis is to explain the relationship between consumers’ perceptions of the organisational actions that are perceived as “doing good”, “avoiding bad” and “doing bad”, and Consumer-Based Brand Equity.

    Methodology: This thesis adopts a quantitative research method with questionnaires distributed physically at universities and shared in student Facebook-groups. The data collected from the questionnaire consists of 205 valid answers from students at Swedish universities.

    Findings/Conclusions: The findings based on multiple regression analyses on the results of the distributed questionnaire suggest that organisational actions that are perceived as “avoiding bad” can positively affect Consumer-Based Brand Equity. Furthermore, the findings did not support that engagement in activities that are perceived as “doing bad” is detrimental to Consumer-Based Brand Equity, nor that philanthropic activities that are perceived as “doing good” positively affect Consumer-Based Brand Equity.

  • 262.
    Alexander, Holmquist
    Kristianstad University, School of Education and Environment.
    Boksamtal, fungerar det? Hur lärare använder boksamtal för att utveckla elevers läsförståelse.2017Independent thesis Advanced level (professional degree), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Arbetet med elevers läsförståelse är en viktig komponent i undervisningen. Syftet med denna undersökning är att undersöka hur lärare arbetar med boksamtal i samband med skönlitteratur för att utveckla elevers läsförståelse. Undersökningen visade hur lärare använde boksamtal som undervisningsmetod och vilken forskningsanknytning lärarna hade i sin undervisning med boksamtal och läsförståelse. De frågeställningar som besvarades var följande: Hur arbetar lärare med boksamtal i samband med läsning av skönlitteratur för att utveckla elevers läsförståelse? I vilken utsträckning bygger lärarnas undervisning och förhållningssätt på en vetenskaplig grund? Undersökningen utfördes i enkätform med syfte att vara kvalitativ med viss kvantitativ inriktning i form av en figur som tydliggjorde lärarnas ställningstagande. Frågorna i enkäten var utformade som essäfrågor, vilket gav lärarna möjlighet att motivera och utveckla sina svar. Lärarna diskuterade ett antal teoretiker och metoder som de grundade sin undervisning på. Deras svar diskuterades med stöd i aktuell forskning där Michael Tengberg, Mary Ingemansson och Annette Ewalds avhandlingar hade stor betydelse. Teoretiker som användes för att tolka lärarnas enkätsvar var bland annat Judith Langer och Aiden Chambers. I lärarnas utsagor syntes viss vetenskaplig grund när de använde boksamtal och visade medvetenhet på faktorer som kan avgöra elevers möjligheter till läsförståelseutveckling. Lärarna visade såväl likheter som olikheter i arbetet med boksamtal, vilket skapade en bredd i undersökningen. Utöver detta diskuterades eventuella konsekvenser för lärarnas metodval som visar brist på systematik i lärarnas arbete med boksamtal.

  • 263.
    Alexandersson, Emma
    Kristianstad University, School of Health and Society.
    Bakom deras ryggar: En studie om intern kontroll2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    After the big scandals of the 21st century, internal control became a crucial role amongst most companies. According to previous research, strong internal control can protect companies from frauds, errors and mistakes. This study clarifies the variation in companies’ information concerning internal control. Furthermore, a quantitative method is used to successfully respond to this purpose and the information is composed from the annual reports of 235 listed companies in Sweden. This study has a theoretical framework that is based on previous research and several different theories. The theories that are used is legitimacy theory, agent theory, positive accounting theory and institutional theory. Consequently, based on this outline, five hypotheses are developed. Further, these hypotheses are tested using various statistical analyzes. The result of this study indicates that there are numerous of factors that may affect the company's information regarding internal control in the annual report. Conclusively, the study indicates that size, ownership structure and the application of the COSO framework affect the amount of disclosures in the company's annual reports. In addition, the study indicates that the quantity of information disclosed in the annual reports is not depended on the industry or audit firms used.

  • 264.
    Alexandersson, Mikael
    Göteborg University.
    Professionsinriktad forskarutbildning som grund för utbildningsvetenskaplig forskning2007In: Eskilsson, Olle, Redfors, Andreas (red.), Ämnesdidaktik ur ett nationellt och internationellt perspektiv: rapport från Rikskonferensen i ämnesdidaktik 2006, Kristianstad: Kristianstad University Press , 2007, p. 19-30Conference paper (Other academic)
  • 265.
    Alexia, Cicek
    et al.
    Kristianstad University College, Department of Business Administration.
    Anna, Eriksson
    Kristianstad University College, Department of Business Administration.
    Stefan, Knutsson
    Kristianstad University College, Department of Business Administration.
    Kommunal samverkan - för kommuner i tiden: En fallstudie av Skåne Nordost2005Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [sv]

    I denna uppsats har ämnet Kommunal Samverkan behandlats. Det innefattar en fallstudie av nätverket Skåne Nordost. Syftet med den här uppsatsen är att öka kunskapen om varför kommuner samverkar samt hur interkommunala samverkansprocesser kan tolkas och förstås.

    Tillvägagångssättet av studien inleddes med intervjuer med viktiga nyckelpersoner inom nätverket. För att teoretiskt kunna tolka och förstå samverkan har vi valt att utgå ifrån ett nätverksteoretiskt perspektiv. Ett sådant grundar sig på flertalet forskares uppfattning om hur organisationer interagerar med varandra. Uppsalaskolans nätverksmodell har varit vägledande. Denna pekar på samspelet mellan aktörer och relationerna som uppstår, vilket skall ge svar på hur samverkan fungerar och hur den uppkommer. För att ge svar på vilka motiv som är drivande för att samverkan skall komma till stånd har mer sociologiskt inriktad interorganisatorisk teori använts. Dessa teoretiska infallsvinklar ligger till grund för den analysmodell som utvecklats i studien. Slutsatsen av studien är att alla kommuner gynnas av samverkan. Vi fann tre motivgrupper vi ansåg vara orsaken till att kommunal samverkan. Dessa motivgrupper var ekonomiskt relaterade fördelar, politisk styrka och utvecklings- och tillväxtsmöjligheter. Analysen har delats upp i en övre och en undre nivå. I de olika nivåerna har motiven kategoriserats in i ekonomiskt relaterade fördelar, politisk styrka och utvecklings- och tillväxtsmöjligheter. Den övre nivån ses utifrån hela nätverkets motiv till att samverka för att utveckla en gemensam styrka gentemot stat och region. I motsats till den övre nivån ses den undre nivån istället ur den enskilda kommunens motiv till att ingå i nätverket.

  • 266.
    Alexius, Susanna
    et al.
    Stockholm University.
    Cisneros Örnberg, Jenny
    Stockholm University.
    Grossi, Giuseppe
    Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.
    Logics and practices of board appointments in hybrid organizations: the case of Swedish state-owned enterprises2018In: Managing hybrid organizations: governance, professionalism and regulation / [ed] Susanna Alexius & Staffan Furusten, 2018Chapter in book (Other academic)
  • 267.
    Alexius, Susanna
    et al.
    Stockholms universitet.
    Grossi, Giuseppe
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Decoupling in the age of market-embedded morality: responsible gambling in a hybrid organization2017In: Journal of Management and Governance, ISSN 1385-3457, E-ISSN 1572-963X, Vol. 22, no 2, p. 285-313Article in journal (Refereed)
    Abstract [en]

    This paper contributes to the understanding of hybrid organizations by refining the concept of decoupling as a strategic response to conflicting objectives and institutional expectations (Meyer and Rowan in Am J Soc 83:340–363, 1977). In today’s popular responsibility discourse one notes a hopeful “win–win” ideal that invites attempts, by companies in particular, to realize and balance conflicting values and to strive to fulfil both profit objectives and responsibility objectives. Although institutional theory has long acknowledged the strategic response of decoupling in organizational contexts, the potential of exploring and refining how this concept may be used to analyse strategic responses in the contemporary era of market-embedded morality has yet to be explored (Shamir in Econ Soc 37:1–19, 2008). There are good reasons to do so as the present-day discourse on the relation between the economy and morality offers a new set of options and challenges for legitimately responding to institutional demands. This paper draws on an explanatory, rich ethnographic and longitudinal case study of a Swedish fully state-owned company operating in the post 1990s gambling market. We suggest that contemporary hybrid organizations positioned at the crossroads of bureaucratic and market schemes of organizing, may find themselves in a particularly tight spot and seek legitimacy by decoupling—not only by adopting certain legitimizing structures, but also and increasingly with reference to market-embedded morality, a commoditizing of responsibility in their contested market setting. Based on the case findings, we suggest a distinction between organization-based decoupling and market-based decoupling and propose that market-based decoupling may be attractive to hybrid organizations owing to it being less sensitive to scrutiny and accountability claims. But at the same time, our findings indicate that market-based decoupling poses a risk to hybrid organizations, as it does not offer the same degree of legitimacy with key stakeholders/the general public as organization-based decoupling does.

  • 268.
    Alexson, Maria
    et al.
    Kristianstad University, School of Education and Environment.
    Andersson, Greger
    Kristianstad University, School of Education and Environment.
    Återvändarna: en studie om problematisk skolfrånvaro och vägen tillbaka2017Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Denna studie undersöker vilka faktorer som varit avgörande för att bryta före detta elevers problematiska skolfrånvaro. Det övergripande syftet med studien är att undersöka hur eleverna beskriver den skolbakgrund som föranlett problematisk skolfrånvaro, vilka insatser de upplever har gjorts för att bryta den problematiska skolfrånvaron samt vilka vändpunkter de kan identifiera och beskriva. Teoretisk ram för studien utgörs av Vygotskijs sociokulturella perspektiv kring hur elevers skolsvårigheter förstås ur ett relationellt perspektiv, den relationella specialpedagogikens brännpunkt, vilken har flera beröringspunkter med ett systemvetenskapligt synsätt. Studiens data samlades in genom strukturerade och halvstrukturerade intervjuer med elever som per definition varit så kallade hemmasittare. Konklusionen i rapporten belyser vikten av att eleverna har individer i sin närhet som är inlyssnande och förstående och som kan synliggöra, stödja och strukturera elevernas tillvaro i syfte att bryta sin problematiska frånvaro. Resultaten visade vidare att förutom externa insatser var stöttande föräldrar och inre motivation viktiga delar i processen att bryta sin frånvaro och återgå till studier.

  • 269.
    Alfakir, Tammam
    et al.
    Kristianstad University, Faculty of Business.
    Abdullah, Saleh
    Kristianstad University, Faculty of Business.
    “Auditors’ journey to the top”: The case of Sweden2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Promotion to partner has always been a future goal for auditors, still becoming a partner is not an easy task, and it has many requirements, and since the audit profession is a sensitive profession and it concern everyone in the society, and since partners are the most important capital that audit firms have, so that is why we thought it is very important to investigate how this position can be reached?This research has a qualitative methodology and has interviews and internal documents as research strategy. The research consist of 7 interviews varied between authorized auditors who are still working in auditing firms or left it before becoming partners, partners and HR, the interviews were performed personally via phone or face to face.The findings are based on semi structured interviews and internal documents. There is significant effect between profitability and promotion to partner beside many more aspects such as Reputation, personal characteristics, promotion systems, personal branding, overtime, industry specialized, education and gender, but being profitable was the most important one.

  • 270.
    Alfredsson, Anton
    et al.
    Kristianstad University, Faculty of Business.
    Thuvesson, Emelie
    Kristianstad University, Faculty of Business.
    Värdet av revisorn: Branschtillhörighet som en förklarande faktor för klientföretagets uppfattade kärnvärde och mervärde2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Previous research has identified which core values and added-values companies can perceive of the auditor. Research has shown that client companies perceived value of the auditor differ between companies due to different factors. However, to our knowledge no one has studied if industry is an explanatory factor for the client company’s perceived value of the auditor.

    The purpose of the study is to explain if client companies perceived value of the auditor is affected by its industry. The study aims to further explain why client companies perceived value of the auditor differs between companies. To fulfill the purpose theory about core value (assurance, improvement and insurance) and added-value (relationship and advice) has been used. Hypotheses and a model has been constructed based on an argumentation about capital and knowledge intensive industries. To test the hypotheses and the model a survey was conducted among companies from capital and knowledge intensive industries.

    The results show that the client’s industry is an explanatory factor for core value and added-value. More specific can improvement, the relationship and advice be explained by industry. The conclusion is that industry is an explanatory factor for the client companies perceived value of the auditor.

    The theoretical contribution is that industry can be added to the explanatory factors of client companies’ perceived value of the auditor. The practical contribution is that auditors can understand that the perceived value of the auditor differ between companies, which is important since the abundance of the statutory audit to continuing selling their service.

  • 271.
    Alfredsson, Betty
    et al.
    Kristianstad University, School of Health and Society.
    Ewesson, Frida
    Kristianstad University, School of Health and Society.
    Mångbesökares upplevelser av omvårdnad på akutmottagning och i primärvård: en litteraturöversikt2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Bakgrund: Mångbesökare är en utsatt patientgrupp med ett stort behov av omvårdnad och behöver kontinuitet i vården, både inom akutsjukvård och i primärvård.

    Syfte: Syftet med studien var att beskriva mångbesökares upplevelser av omvårdnad på akutmottagning och i primärvård.

    Metod: En litteraturöversikt med åtta artiklar har analyserats induktivt, sammanställts genom innehållsanalys som genererade i kategorierna bemötande och respekt.

    Resultat: Mångbesökare hade både positiva och negativa upplevelser som beskrivs genom mötet, att känna sig omhändertagen, att känna förtroende, att bli besviken, att känna sig underlägsen, tillfredställelse och tacksamhet, att bli betrodd och lyssnad på samt upplevelser av personcentrerad omvårdnad.

    Diskussion: Etisk reflektion möjliggör förbättring för mångbesökare och för vårdpersonalen på individnivå och som arbetsgrupp. I denna litteraturöversikt upplevde mångbesökare i Sverige att de saknade personcentrerade omvårdnad och SBU:s sammanställning visade att patienter i Sverige i allmänhet upplevde personcentrarad omvårdnad positivt. Det kan därför vara viktigt att implementera personcentrerad omvårdnad oavsett patientkategori inom hälso- och sjukvården i Sverige. Ur ett samhällsperspektiv blir det fördelaktigt för mångbesökare och sjukvård att arbeta genom samplanering och uppföljning. Det kan leda till att mångbesökare upplever mindre känsla av skuld och minskar antalet besök, vilket kan resultera i bättre folkhälsa. För att förbättra omvårdnaden i det första mötet med mångbesökare men även ur ett allmänperspektiv skulle det vara önskvärt med ett prioriteringssystem för omvårdnad, detta för att omvårdnad inte ska negligeras. Mångbesökare är en grupp med stort behov, ett prioriteringssystem möjliggör att omvårdnad lyfts fram.

  • 272.
    Alftberg, Åsa
    et al.
    Malmö University.
    Ahlström, Gerd
    Lund University.
    Nilsen, Per
    Linköping University.
    Behm, Lina
    Lund University.
    Sandgren, Anna
    Linnaeus University.
    Benzein, Eva
    Linnaeus University.
    Wallerstedt, Birgitta
    Linnaeus University.
    Rasmussen, Birgit H
    Lund University.
    Conversations about death and dying with older people: an ethnographic study in nursing homes2018In: Healthcare (Basel, Switzerland), ISSN 2227-9032, Vol. 6, no 2Article in journal (Refereed)
    Abstract [en]

    Nursing homes are often places where older persons “come to die.” Despite this, death and dying are seldom articulated or talked about. The aim of this study was to explore assistant nurses’ experiences of conversations about death and dying with nursing home residents. This study is part of an implementation project through a knowledge-based educational intervention based on palliative care principles. An ethnographic study design was applied in seven nursing homes, where eight assistant nurses were interviewed and followed in their daily assignments through participant observations. The assistant nurses stated that they had the knowledge and tools to conduct such conversations, even though they lacked the time and felt that emotional strain could be a hinder for conversations about death and dying. The assistant nurses used the strategies of distracting, comforting, and disregarding either when they perceived that residents’ reflections on death and dying were part of their illness and disease or when there was a lack of alignment between the residents’ contemplations and the concept of dying well. They indicated that ambivalence and ambiguity toward conversations about death and dying should be taken into consideration in future implementations of knowledge-based palliative care that take place in nursing homes after this project is finalized.

  • 273.
    Alftén, Isabelle
    et al.
    Kristianstad University, Faculty of Business.
    Håkansson, Sofia
    Kristianstad University, Faculty of Business.
    Revisorns bedömning av fortsatt drift: en kvalitativ studie om faktorer som kan påverka revisorns bedömning av fortsatt drift2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Skandaler inom revisionsprofessionen har lett till en ökad kritik mot revisorer, eftersom deras förmåga att upplysa om problem med fortsatt drift ifrågasattes. I revisionsberättelsen ska revisorn uttala sig om det föreligger tvivel till fortsatt drift, vilket är ett stort ansvar eftersom det handlar om en bedömning av framtida händelser. Forskning visar att bedömningar av fortsatt drift mellan byråer skiljer sig åt beroende på olika faktorer som kan påverka revisorns bedömning. Detta leder till en nyfikenhet för vilka faktorer som kan påverka revisorns bedömning av fortsatt drift.

    Syftet med studien är att identifiera revisorer i olika revisionsbyråers tillvägagångssätt vid bedömning av fortsatt drift för att skapa en ökad förståelse för vilka faktorer som kan påverka en revisors bedömning av fortsatt drift.

    Studiens ansats är abduktiv där teorin utgår ifrån revisorns bedömning av fortsatt drift, men som vidare innehåller teorier som kan förklara och hjälpa till att tolka hur revisorn fattar sitt beslut om fortsatt drift. För att få ytterligare förståelse har semi-strukturerade intervjuer utförs med auktoriserade revisorer på olika revisionsbyråer. Empirin från intervjupersonerna resulterar i nya iakttagelser i form av de berättelser revisorerna ger om sin kunskap och erfarenhet av fortsatt drift.

    Slutsatsen av denna studie är att de olika faktorer som påverkar revisorns bedömning av fortsatt drift är byråstorlek, klientportfölj, kunskap, erfarenhet, specialistpersonal, beslutsstöd, användning av beslutsstöd, samt lagar och standarder.

  • 274.
    Al-Galby, Mohamed
    et al.
    Kristianstad University, Faculty of Natural Science.
    Arezou, Madani
    Kristianstad University, Faculty of Natural Science.
    Hardware Root of Trust for Linux Based Edge Gateway2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Linux-based Edge Gateways that connects hundreds or maybe thousands of IoT devices, are exposed to various threats and cyber-attacks from the internet. These attacks form a considerable risk targeting the privacy and confidentiality of IoT devices throughout their gateways. Many researches and studies have been conducted to alleviate such a problem. One of the solutions can be achieved by building a root of trust based on a hardware module such as Trusted Platform Module (TPM) or software like Trusted Execution Environment (TEE). In this work, we provide a solution to the problem by enabling Hardware Root of Trust (HRoT) using TPM on a product from HMS Industrial Network AB known as GWen board, a Linux-based embedded system, used as gateway to connect IoT devices. We describe a method that uses the processor of the GWen (i.e. Zynq-7020 FPGA SoC) to enable secure boot. Besides, we provide a method to enable the TPM chip mounted on the GWen (i.e. SLB 9670 TPM 2.0) using TPM Software Stack TSS 2.0. We demonstrated, in detail, various use-cases using the TPM on GWen including cryptographic keys generation, secure key storage and key usage for different cryptographic operations. Furthermore, we conducted an analysis to the adopted solution by inspecting the latency of TPM commands on the GWen gateway. According to the high restrictions of TPM 2.0 specifications and based on our results, adding the TPM 2.0 to the IoT gateway GWen will enhance the security of its Linux distribution and will makes it possible to securely identify and authenticate the gateway on the network based on its secret keys that are stored securely inside its TPM.

  • 275.
    Alhag, Mohamed
    et al.
    School of Dental Science, Trinity College, Dublin.
    Renvert, Stefan
    Kristianstad University, Department of Health Sciences.
    Polyzois, Ioannis
    School of Dental Science, Trinity College, Dublin.
    Claffey, Noel
    School of Dental Science, Trinity College, Dublin.
    Re-osseointegration on rough implant surfaces previously coated with bacterial biofilm: an experimental study in the dog2008In: Clinical Oral Implants Research, ISSN 0905-7161, E-ISSN 1600-0501, Vol. 19, no 2, p. 182-7Article in journal (Refereed)
    Abstract [en]

    OBJECTIVE: The purpose of the study was to investigate whether osseointegration can occur on rough implant surfaces that previously had been coated with bacterial biofilm. MATERIALS AND METHODS: The premolars on both sides of the mandible in four beagle dogs were extracted. Following 3 months healing, three titanium implants Ti-Unite, Nobel Biocare were partially inserted in the left side of each mandible. Some threads protruded from the tissues into the oral cavity. Plaque accumulated on the exposed part of the implant. Following a 5-week healing period, the contaminated parts of each implant were treated using three different techniques: (1) swabbing with citric acid for 30 s followed by rinsing with physiological saline, (2) cleansing with a toothbrush and physiological saline for 1 min, and (3) swabbing with 10% hydrogen peroxide for 1 min followed by rinsing with physiological saline. The treated implants and one pristine implant (control) were installed to the full implant length on the contralateral sides of the mandibles. Following 11 weeks of healing, the dogs were sacrificed and biopsies were obtained. Ground sections were prepared for histomorphometric analysis. RESULTS: All treatment modalities were associated with direct bone-to-implant contact on the portion of implant surface previously exposed to the oral environment. CONCLUSIONS: The results demonstrate that rough surfaces, which were plaque contaminated and cleaned by different methods, can re-osseointegrate.

  • 276.
    Al-Hilly, Fatin
    et al.
    Kristianstad University, School of Health and Society.
    Mufti, Magdalena
    Kristianstad University, School of Health and Society.
    Olsson, Lousie
    Kristianstad University, School of Health and Society.
    Kommunikationssvårigheter: mellan sjuksköterska och patient som är immigrant med annat modersmål2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: To provide good health care requires good communication between nurse and patient. When the nurse caring for patient whom are immigrant with a different native language, the nurse’s language skills are sometimes insufficient and they are in able to understand and to be understood, which can lead to misunderstandings. Method: The literature review was based on 14 articles. Researches were made in the databases; Cinahl, PubMed, and Elin@Blekinge. Articles from 2000-2010 were included. Articles were reviewed by Forsberg & Wengström template. Aim: The aim was to describe nurses' communication problems and the implications of meeting patients who are immigrants with a native language. Results: The results are presented in four categories: use of interpreter, inadequate language skills, frustration and pre-understanding. The nurse experienced that nursing a patient with inadequate language skills led to limited nursing and miscalculations. The nurse also expressed the dissatisfaction at the lack of care given to non-native speaking patient and was worried about the quality of care provided. The nurse believed that patients with language difficulties required more time and was more of a burden on health care than patients without language barriers. Discussion: To facilitate communication with patients who are immigrants with a native language, a professional interpreter should be hired. Multilingual nurses can also be helpful as interpreters.

  • 277.
    Alho, Jussi S.
    et al.
    Ecological Genetics Research Unit, Department of Biosciences, University of Helsinki.
    Herczeg, Gábor
    Ecological Genetics Research Unit, Department of Biosciences, University of Helsinki.
    Söderman, Fredrik
    Population and Conservation Biology, Department of Ecology and Evolution, Evolutionary Biology Centre, Uppsala University.
    Laurilla, Anssi
    Population and Conservation Biology, Department of Ecology and Evolution, Evolutionary Biology Centre, Uppsala University.
    Jönsson, K. Ingemar
    Kristianstad University, School of Education and Environment, Avdelningen för Naturvetenskap. Kristianstad University, Forskningsmiljön Man and Biosphere Health (MABH).
    Merilä, Juha
    Ecological Genetics Research Unit, Department of Biosciences, University of Helsinki.
    Increasing melanism along a latitudinal gradient in a widespread amphibian: local adaptation, ontogenic or environmental plasticity?2010In: BMC Evolutionary Biology, ISSN 1471-2148, E-ISSN 1471-2148, Vol. 10, p. 317-Article in journal (Refereed)
    Abstract [en]

    BackgroundThe thermal benefits of melanism in ectothermic animals are widely recognized, but relatively little is known about population differentiation in the degree of melanism along thermal gradients, and the relative contributions of genetic vs. environmental components into the level of melanism expressed. We investigated variation in the degree of melanism in the common frog (Rana temporaria; an active heliotherm thermoregulator) by comparing the degree of melanism (i) among twelve populations spanning over 1500 km long latitudinal gradient across the Scandinavian Peninsula and (ii) between two populations from latitudinal extremes subjected to larval temperature treatments in a common garden experiment.

    ResultsWe found that the degree of melanism increased steeply in the wild as a function of latitude. Comparison of the degree of population differentiation in melanism (PST) and neutral marker loci (FST) revealed that the PST > FST, indicating that the differences cannot be explained by random genetic drift alone. However, the latitudinal trend observed in the wild was not present in the common garden data, suggesting that the cline in nature is not attributable to direct genetic differences.

    ConclusionsAs straightforward local adaptation can be ruled out, the observed trend is likely to result from environment-driven phenotypic plasticity or ontogenetic plasticity coupled with population differences in age structure. In general, our results provide an example how phenotypic plasticity or even plain ontogeny can drive latitudinal clines and result in patterns perfectly matching the genetic differences expected under adaptive hypotheses. 

  • 278.
    Alhuttaitawi, Saif
    Kristianstad University, Faculty of Natural Science.
    Storage System for Harvested Energy in IoT Sensors2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This work presents an energy system design for wireless sensor networks (WSNs) after applying our design the WSN should theoretically have an infinite lifetime. Energy harvesting sources can provide suitable energy for WSN nodes and reduce their dependence on battery. In this project, an efficient energy harvesting and storage system is proposed. By using (two supercapacitors and four DC/DC converters with step up /step down capabilities) all of them controlled by Microcontroller via switches to consider the best way to save energy to keep the WSN alive as long as possible. The usage of supercapacitors as an energy buffer to supply the sensor components (microcontroller and radio) with energy it needs to work. We could control the energy flow according to a specific voltage levels in supercapacitors to guaranty the full functionality for WSN with minimizing the loss of energy, and that’s leads to long time life for the wireless sensor node WSN. Another important thing we find in our experiment that is the inner leakage of the supercapacitor and how it has a critical effect on how long it can serve our system with energy. This paper contains on two theoretical sections (Part one and part two) which are based on literature reviews, and one experimental section (Part three) based on experimental building the prototype, coding and testing.

  • 279.
    Ali, Adnin
    et al.
    Kristianstad University, School of Health and Society.
    Brånemo, Josefin
    Kristianstad University, School of Health and Society.
    Vi tar tempen på ert CO2-utsläpp!: en studie av hållbarhetsredovisningars användbarhet2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The environment has become an important part in people´s lives, and in today´s society stakeholders demands have increased upon companies when it comes to sustainability reports. How these sustainability reports are designed depends on whom it’s for, laws and regulations, and the companies own norms and values. The purpose of sustainability reports is to measure, monitor and compare a company´s enviromental impact. It’s not only about integrating economics, but also enviromental and social standards together to get both financial and competitive advantages.

    Sustainable Value method is a new model and is the first real method that can be used to evaluate a company´s resources, both financial, social and enviromental to a sustainable value.This model is used to compare the resource efficiency between companies.

    In this thesis, a documentary study with an experimental approach has been made.Sustainability reports from six selected companies (in the engineering and forestry sector) have been investigated with respect to their accounting for carbon dioxide, and an experiment using the method “Sustainable Value Approach” was subsequently performed. The purpose of this study was to examine the usefulness of sustainability reports by using the Sustainable Value methodology. As a bonus, we determined how effective the six firms used their carbon resources, in monetary terms.

    We found out, that all sustainability reports have been useful to make calculations under the Sustainable Value methodology. Only Atlas Copco gave a positive sustainable value (SV),which means that only Atlas Copco has generated higher returns with its carbon emissions compared to our benchmark had with the same emissions.

  • 280.
    Ali, Ahmed
    et al.
    Kristianstad University, Faculty of Business.
    To, Sally
    Kristianstad University, Faculty of Business.
    Internrevision: En studie om internrevisionens roll och förväntade värde2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    An internal audit strives to create value and improve the business of a company. On behalf of the board of directors, the aim of an internal audit is to review and make recommendations on the company's internal controls, risk management and governance. The internal audit is not mandatory for most organizations. The internal audit has changed due to organizations' changing needs. Previous research indicates that the primary stakeholders are the management, the board of directors and the audit committee. The purpose of this paper is to create an understanding of the role and expected value of the internal audit in organizations. The study is based on qualitative research and a deductive research strategy with inductive elements. A qualitative case study survey has been conducted on MKB, complemented by further interviews on other companies to support the study. In order to create a better understanding, the study has been based on semi-structured interviews. In conclusion the size of the companies affects the size and scope of the internal auditing activities. The review of internal control and risk management are covered by most companies' internal audit. In several cases the internal audit reports to the management as the first instance. An internal audit adds value to organizations by serving as a quality assurance system. The expectations of internal audit's internal stakeholders can depend on the extent internal stakeholders are involved in deciding what to review.

  • 281.
    Ali, Delveen
    et al.
    Kristianstad University College, Department of Business Administration.
    Gunnarsson, Sara
    Kristianstad University College, Department of Business Administration.
    Sivarsson, Aleksandra
    Kristianstad University College, Department of Business Administration.
    Sollin, Anna-Karin
    Kristianstad University College, Department of Business Administration.
    Vad ligger till grund för revisorns väsentlighetsbedömning? 2007Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [sv]

    Examensarbete i företagsekonomi vid högskolan Kristianstad, Höstterminen 2006.

    Uppsatsens titel: Vad ligger till grund för revisorns väsentlighetsbedömning?

    Seminariedatum: 2007-01-19

    Ämne/kurs: FEC 632, kandidatuppsats, 10 poäng

    Författare: Delveen Ali, Sara Gunnarsson, Aleksandra Sivarsson, Anna-Karin Sollin

    Handledare: Fredrik Ljungdahl

    Nyckelord: Väsentlighetsbedömning, revisor, revision

    Syfte: Syftet med vår uppsats är att beskriva och förklara var gränsen går för om ett fel i bokföringen skall anses vara väsentligt samt vad som kan komma att påverka revisorn vid denna bedömning.

    Metod: För att uppnå uppsatsens syfte har vi valt att genomföra en kvantitativ undersökning. Undersökningen utfördes med hjälp av en enkät samt ett fall som skickades ut genom mail.

    För att få förståelse för det valda ämnet har tidigare forskning studerats.

    Slutsatser: En svår del för revisorns yrkesroll är att bedöma om ett fel i bokföringen skall anses vara väsentligt eller inte. Då det inte finns någon generellt nedskriven tröskelnivå för alla revisorer i Sverige, har vi genomfört en undersökning för att kunna besvara vårt syfte om vad bedömningarna grundar sig på. De motiveringar vi har erhållit tyder på en stor variation mellan de grunder som används. Motiveringarna har varit allt ifrån olika procentberäkningar till företagets karaktär. Eftersom att variationerna har varit så många har vi istället tagit hänsyn till detta och fört diskussioner runt varför revisorernas grunder är så olika. Vårt erhållna material tillät en undersökning mellan tre byråer och hur enhetliga de verksamma revisorerna är trots det geografiska avståndet, fann vi att en av tre var enhetlig. De två andra byråernas revisorer gav helt skiljda grunder för sina bedömningar, vilket tyder på att de inte har någon generell bedömningsgrund för de anställda.

  • 282.
    Ali, Elda
    et al.
    Kristianstad University, Faculty of Business.
    Kerpčarová, Tereza
    Kristianstad University, Faculty of Business.
    Family buying behaviour: parents’ perspective of children influence on their buying behaviour2019Independent thesis Advanced level (degree of Master (Two Years)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Even though power and influence of children on family buying behavior is growing little is known about their involvement. Previous studies of family and household consumption often neglect the role of children in decision-making, but nowadays, children are becoming one of the most powerful influencers in family buying behavior. They dominate family buying decision and can influence their parents in many product categories from cars till regular grocery shopping and therefore the question arises, what influences children when requesting products and what strategies they use to make their parents yield to their requests. Thus, this research paper tries to explain how are influence strategies that children use and family complexity related to parents buying behavior of groceries. The primary data have been collected through an electronic questionnaire, which resulted in sample of 164 parents respondents from around the globe. The data were analyzed by using various statistical tools and concluded that (1) aggressive, persuasion, rational and knowledge strategies are positively affecting parents buying behavior, (2) non-traditional family structure has positive impact on buying behavior, (3) older children have more influence power over parents buying behavior and (4) number of children has no significant influence on parents buying behavior.

  • 283.
    Ali, Hayder
    et al.
    Kristianstad University, School of Health and Society.
    Spets, Rasmus
    Kristianstad University, School of Health and Society.
    Virtualisering av skrivbordsmiljöer: en teknisk jämförelse2016Independent thesis Basic level (university diploma), 10 HE creditsStudent thesis
    Abstract [sv]

    Detta arbete syftar till en jämförelse av olika skrivbordsvirtualiserings produkter och hur respektive miljö ser ut. I utredandeavsnittet presenteras information om skrivbordsvirtualiserings olika lösningar och hur de fungerar. Arbetet redogör för de två stora aktörerna inom detta område, Citrix och VMware. Utredandeavsnittet presenterar även lite information om Nvidias grafiklösningar i de olika miljöerna. Genomförandeavsnittet presenterar information från intervjuer med representanter från de två stora aktörerna. Arbetet presenterar även information från en representant från Nvidia, USA. Intervjuerna har skett via e-mail eftersom personligt möte varit väldigt svårt att lösa. Intervjuerna behandlar frågor om respektive lösning om hur de fungerar och även om användarvänlighet och åtkomst för användare. Fokus ligger på användarvänlighet och åtkomst för användare i respektive lösning. Efter arbetet kan det dras några slutsatser. Främst att de två miljöerna som undersökts är ganska lika när det gäller virtualisering av skrivbord. De är uppbyggda på liknande sätt och fungerar på nästan samma sätt när det gäller åtkomst för användare.

  • 284.
    Alibrahim, Issam
    et al.
    Kristianstad University, Faculty of Business.
    Restum, Hussam
    Kristianstad University, Faculty of Business.
    The necessary evil: the challenges of manufacturer's transformation process towards servitization in the B2B context2019Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: The servitization process of capital goods manufacturing is a contemporary issue and indicates that organizations are transforming from offering only products and goods to providing combinations of augmented services with their products.

    Purpose: The purpose of this thesis is to contribute to the body of knowledge on servitization and the challenges that manufacturers face in the transformation process towards servitization in a B2B context.

    Method: Through conducting a single- case study on a capital goods manufacturing organization in Sweden and interviewing six directors within the organization we have developed and intensified the current literature covering the challenges that encounter the organizations within this process.

    Findings/conclusions: Challenge facing a servitized manufacturer business is how to handle service offering customization to suit the final customers ' distinctive requirements. To guarantee adequate delivery, it is essential to have standardized control processes to guarantee consistency and quality of service offerings.

  • 285.
    Alioska, Milifer
    Kristianstad University, School of Health and Society.
    Integration av mångkulturella elever i skolan: En kvalitativ studie från skolkuratorers perspektiv2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The Swedish school in today’s society is multicultural. One of the main questions is how to integratethese students in the Swedish society. The purpose with the study is to explore how schoolcounsellors’ work to promote the integration of multicultural students and what factors can influencethe integration of these students. To clarify this, the terms integration and multicultural are explainedand discussed.It is an qualitative study consisting of interviews. The interviewed informants are all school counsellors.These are specifically chosen based on that they work in schools with a high number ofmulticultural students. The work with integration has failed in Sweden, where it exists a separationbetween ”us” and ”them”, which makes them feel like outsiders. This separation also exists in theschool environment.Integration is a process in which Swedes and people with foreign background live together andwhere people understand each other and each others culture. A multicultural youngster is one who isgrappling to find himself between two cultures: who asks himself “who am I? and “who do I wantto be?” These school counsellors strive to work for an understanding between them and multiculturalstudents. An understanding for each others cultures and values. One factor that can hamperthe integration is if the student’s parents do not want their children to participate in classes whichare supposed to be against their religion or culture. Another factor that hampers the integration aresegregated schools and neighborhoods. In which these students never really participate in the Swedishsociety but live as they would in their homeland.

  • 286.
    Al-Juboori, Halah
    et al.
    Kristianstad University, Faculty of Health Science.
    Ismael, Naser
    Kristianstad University, Faculty of Health Science.
    Munhygien- och kostvanor hos nyanlända asylsökande som är arabisktalande från Irak och Syrien: En enkätstudie2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Inledning: Tandvården möter både barn och vuxna asylsökande som har omfattande tandvårdsbehov. I Sverige har asylsökande rätt till akut sjukvård och tandvård. Syfte: Syftet med studien var att undersöka munhygienvanor och kostvanor hos nyanlända asylsökande som var arabisktalande från Irak och Syrien. Metod: Metoden var en kvantitativ empirisk studie som utfördes med en enkät. Undersökningsgruppen var nyanlända asylsökande. Enkäterna delades ut på ett asylboende samt på ett migrationsverk. Resultat: Resultatet baseras på 105 besvarade enkäter där deltagarna kom från Irak (35%) och Syrien (65%). Majoriteten av studiedeltagarna (84%) borstade tänderna minst 1 gång per dag och använde fluortandkräm (87%). Det var 56% som inte använde något mellanrumshjälpmedel för att rengöra mellan tänderna och det var 64% som inte använde extra fluortillskott. Gällande kostvanor visade sig att 59% av deltagarna åt 1–3 måltider per dag och 40% åt 4–6 gånger per dag. Mer än hälften åt frukost dagligen, 90% åt lunch dagligen och 43% åt middag dagligen. Det var 33% som konsumerade läsk 1–2 gånger dagligen Slutsats: Nyanlända asylsökande hade bristfälliga tandborstvanor då de flesta borstade endast en gång per dag och att många inte använde approximala hjälpmedel. Även kostvanorna var bristfälliga då många åt för få huvudmål. Information om munhygien och kostvanor behöver förbättras till gruppen.

  • 287.
    Allwood, Carl Martin
    et al.
    Department of Psychology, Lund University.
    Innes-Ker, Åse Helene
    Department of Psychology, Lund University.
    Holmgren, Jessica
    Department of Psychology, Lund University.
    Fredin, Gunilla
    Department of Psychology, Lund University.
    Children's and adults' realism in their event-recall confidence in responses to free recall and focused questions2008In: Psychology, Crime and Law, ISSN 1068-316X, E-ISSN 1477-2744, Vol. 14, no 6, p. 529-547Article in journal (Refereed)
    Abstract [en]

    Two experiments examined the realism in the confidence of 8-9-year-olds, 12-13-year-olds and adults in their free recall and answers to focused questions after viewing a short video clip. A different video clip was shown in each experiment and the focused questions differed in difficulty. In both experiments the youngest age group, in contrast to the two other age groups, showed no overconfidence in their confidence judgements for the free recall. The free recall results also showed that the youngest group had lower completeness but similar correctness as the adults. There was a tendency, over both experiments, for the participants to show poorer realism for the focused questions than for the free recall, especially when questions with content already mentioned in the free recall were excluded from the analyses of the focused questions in Experiment 1. The study shows the importance of question format when evaluating the credibility of the confidence shown by 8-9-year-old children in their own testimony.

  • 288.
    Allwood, Carl Martin
    et al.
    Department of Psychology, Lund University.
    Innes-Ker, Åse Helene
    Department of Psychology, Lund University.
    Holmgren, Jessica
    Department of Psychology, Lund University.
    Fredin, Gunilla
    Department of Psychology, Lund University.
    Children's and adults' realism in their event-recall confidence in responses to free recall and focussed questions2007Conference paper (Refereed)
  • 289.
    Allwood, Carl Martin
    et al.
    Lunds universitet.
    Innes-Ker, Åse
    Lunds universitet.
    Holmgren, Jessica
    Lunds universitet.
    Fredin, Gunilla
    Lunds universitet.
    Barns händelseminne jämfört med vuxnas: korrekthet och realism i konfidens som effekt av frågetyp och minnesuppgiftens svårighet2007Conference paper (Refereed)
  • 290.
    Allwood, Carl Martin
    et al.
    Göteborgs universitet.
    Innes-Ker, Åse
    Lunds universitet.
    Holmgren, Jessica
    Lunds universitet.
    Fredin, Gunilla
    Lunds universitet.
    Children's and adults' realism in their event-recall confidence in response to free recall and focussed questions.2007Conference paper (Refereed)
  • 291.
    Alm, Carolina
    Kristianstad University College, Department of Teacher Education.
    Sagans roll i förskolans verksamhet - en undersökning om förskolors användning av sagor och berättande i språkutvecklande syfte2008Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [sv]

    Syftet med arbetet är att undersöka hur några pedagoger i förskolan arbetar med sagoläsning och sagoberättande för att stimulera barnens språkutveckling, samt hur de involverar barnen i berättandet och läsningen av sagor. Forskningsbakgrunden tar upp hur barns språkutveckling går till och vad en del teoretiker anser om sagoläsning och sagoberättande och hur barnen kan involveras i detta. Den empiriska delen består av sex kvalitativa pedagogintervjuer och observationer, utförda på sex olika förskolor. I resultatdelen redovisas resultaten av intervjuerna samt vad som framkom under observationerna. Resultatet visar att pedagogerna använder sig av både läsning och berättande av såväl sagor som andra berättelser. Många förskolor involverar även barnen i både läsningen och berättandet på olika sätt. Diskussionen uppmärksammar pedagogernas respektive forskarnas och teoretikernas uppfattningar om användandet av sagor för att stimulera språkutvecklingen.

  • 292.
    Alm, Ia
    et al.
    Kristianstad University, Faculty of Business.
    Lundström, Nicole
    Kristianstad University, Faculty of Business.
    Hur platt kan det vara?: En studie om seniorers förståelse av skeumorfism och platt design inom e-hälsa2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The vast progress of digitization creates problems for the seniors who find it hard to keep up with modern technology development. At the same time, the Swedish government has set itself the goal of digitizing health care by 2025. In connection with the trend of using flat design in digital platforms, the situation of seniors is further complicated and may have a negative effect in expanding the digital divide.

    Previous research shows that the style of the flat design is more difficult to understand than the traditional, skeuomorphic design previously used, as flat design lacks affordances. The aim of this thesis has been to investigate whether flat design is more difficult for seniors to understand than traditional skeuomorphic design, as well as how the design principle affordance could solve the problem of understanding flat design.

    The thesis has been guided by the question: How are seniors' understanding of flat design compared to traditional design in the context of websites and what significance does affordance have to support their understanding? To answer the question, a quantitative questionnaire survey and a qualitative observation study have been conducted to investigate the variables of the question based on previous theories. The result shows that affordance does not seem to affect how seniors understand a design interface. On the other hand, indications suggest that design principles such as visual clues, or signifiers, are important to consider when designing for a senior audience design. 

  • 293.
    Alm, Jenny
    et al.
    Kristianstad University College, Department of Health Sciences.
    Axelsson, Malin
    Kristianstad University College, Department of Health Sciences.
    Dahlman, Louise
    Kristianstad University College, Department of Health Sciences.
    Kontaktmannaskap inom särskilt boende - i Hässleholms kommun The Contact Person at Sheltered Housing - in the municipal of Hässleholm2006Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [sv]

    This report is a commission from the Care Unit of Hässleholm municipal. The purpose is to illuminate what is distinguish for contact persons at sheltered housing in the Municipal of Hässleholm? It contains three questions at issue. What are the expectations of the contact men? What information is given? How is communication between the professional categories working out?

    The report also contains a background with a brief Swedish history in care of older people. It talks about the meaning of contact persons and the meaning of quality assurance. It also contains other municipal´s study about this subject. A scientific article is included and also a short information about the Municipal of Hässleholm.

    The method that has been used is a Qualitative method with interviews. The selection of respondents are pensioners, relatives, assistant nurses, nurses, physiotherapist, occupational therapist, unit managers, care managers and the Care Unit head manager of the municipal of Hässleholm.

  • 294.
    Alm, Karin
    Kristianstad University, School of Health and Society, Avdelningen för Ekonomi och arbetsliv. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
    Traditionella undervisningsformers problematik och pedagogiska resurs2017In: Högskolepedagogisk debatt, ISSN 2000-9216, no 1, p. 16-24Article in journal (Other academic)
  • 295.
    Alm, Magdalena
    et al.
    Kristianstad University College, School of Teacher Education.
    Lönn, Karolina
    Kristianstad University College, School of Teacher Education.
    Sjuksköterskans roll i arbete med barn och ungdomar med depression2009Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [sv]

    Bakgrund. Barn och ungdomar drabbade av depressionssyndrom befinner sig i en riskzon att i vuxen ålder få kroniska psykiska sjukdomar, som framöver kan leda till sociala problem. Depression karakteriseras av nedstämdhet, men hos de yngre kan den även visa sig i form av irritation och kroppslig smärta. Vid behandling används psykofarmaka och terapier. Syftet: Att beskriva sjuksköterskans roll i arbete med barn och ungdomar i skolåldern med depression. Metod. En litteraturstudie baserad på 8 vetenskapliga artiklar. Resultat. Sjuksköterskans arbete med unga människor med depression sker oftast i en grupp. Hennes/hans uppgifter är att förebygga och upptäcka symtom på depression i tid samt att ge dem drabbade rådgivning och det stöd de behöver. Vid bemötande bör hon/han skapa förtroende hos den minderårig genom att visa respekt och undvika att ställa rutinmässiga frågor. Det kan också uppstå vissa problem, exempelvis vid stor generationsskillnaden mellan sjuksköterskan och det sökande barnet/ungdomen. Detta kan leda till att de yngre undviker att söka hjälp för sina problem. Diskussion. Sjuksköterskan har en viktig roll inom detta område, eftersom hon/han är den första kontaktpersonen som de möter vid vårdtillfället. Detta möte bör baseras på och med omsorg.

  • 296.
    Alm, Rebecka
    Kristianstad University, Faculty of Education.
    Inkludering i praktiken: en fallstudie med fokus på delaktighet2019Independent thesis Advanced level (professional degree), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Syftet med denna studie är att granska hur en svensk grundskola arbetar med att inkludera en elev som har utvecklingsstörning och i förlängningen belysa saker vi kan lära oss av denna implementering med fokus på delaktighet. Arbetet belyses utifrån individ-, grupp- och organisationsnivå och baseras på intervjuer med personer i fallstudieelevens närhet kopplat till skolmiljön samt observationer av eleven i när denne varit inkluderad i grundskoleklassen. Identifiering av möjligheter och utmaningar utgör en väsentlig del avseende de erfarenheter som kan dras kopplat till inkluderingen av fallstudieeleven. Jansons (2005) delaktighetsaspekter och Vygostkijs sociokulturellt lärande är basen för studiens teoretiska ramverk. Analysen av resultatet har gjorts utifrån en hermeneutisk ansats där belysningen sker från helhet till del och till helhet igen. I studien framkommer det att värdegrundsskapande arbete är väsentligt i en inkluderande skola och att hela verksamheten måste delta samt verka för inkludering och samarbetet mellan olika delar i verksamheten måste styrkas. Vidare förekommer det otydligheter kring kravbild och riktlinjer samt väldigt lite forskning kring inkludering av särskoleelever i grundskolan vilket gör att skolverksamheter nästan inte har något att luta sig mot i sitt inkluderingsarbete. Inkludering innebär fördelar för såväl särskoleelever som grundskoleelever samtidigt som det leder till flera utmaningar med hög komplexitet som kräver ett systematiskt arbetssätt med ständiga förbättringar i fokus för att hitta vägar framåt. Men arbetet kring lärmiljön är bara i början av sin utveckling och med ett multimodalt synsätt och förbättrad planering och upplägg av undervisningen skapas möjligheter till mer samhandling.Ämnesord/

  • 297. Almany, Glenn R.
    et al.
    DE Arruda, Maurício P.
    Arthofer, Wolfgang
    Atallah, Z.K.
    Beissinger, Steven R.
    Berumen, Michael L.
    Bogdanowicz, S M
    Brown, S D
    Bruford, Michael W
    Burdine, C
    Busch, Jeremiah W
    Campbell, Nathan R
    Carey, D
    Carstens, Bryan C
    Chu, K H
    Cubeta, Marc A
    Cuda, J P
    Cui, Zhaoxia
    Datnoff, L E
    Dávila, J A
    Davis, Emily S
    Davis, R M
    Diekmann, Onno E
    Eizirik, Eduardo
    Fargallo, J A
    Fernandes, Fabiano
    Fukuda, Hideo
    Gale, L R
    Gallagher, Elizabeth
    Gao, Yongqiang
    Girard, Philippe
    Godhe, Anna
    Gonçalves, Evonnildo C
    Gouveia, Licinia
    Grajczyk, Amber M
    Grose, M J
    Gu, Zhifeng
    Halldén, Christer
    Dept Clinical Chemistry, Swegene Center for Profiling Polygenic Disease, Malmö University Hospital.
    Härnström, Karolina
    Hemmingsen, Amanda H
    Holmes, Gerald
    Huang, C H
    Huang, Chuan-Chin
    Hudman, S P
    Jones, Geoffrey P
    Kanetis, Loukas
    Karunasagar, Iddya
    Karunasagar, Indrani
    Keyghobadi, Nusha
    Klosterman, S J
    Klug, Page E
    Koch, J
    Koopman, Margaret M
    Köppler, Kirsten
    Koshimizu, Eriko
    Krumböck, Susanne
    Kubisiak, T
    Landis, J B
    Lasta, Mario L
    Lee, Chow-Yang
    Li, Qianqian
    Li, Shou-Hsien
    Lin, Rong-Chien
    Liu, M
    Liu, Na
    Liu, W C
    Liu, Yuan
    Loiseau, A
    Luan, Weisha
    Maruthachalam, K K
    McCormick, Helen M
    Mellick, Rohan
    Monnahan, P J
    Morielle-Versute, Eliana
    Murray, Tomás E
    Narum, Shawn R
    Neufeld, Katie
    De Nova, P J G
    Ojiambo, Peter S
    Okamoto, Nobuaki
    Othman, Ahmad Sofiman
    Overholt, W A
    Pardini, Renata
    Paterson, Ian G
    Patty, Olivia A
    Paxton, Robert J
    Planes, Serge
    Porter, Carolyn
    Pratchett, Morgan S
    Püttker, Thomas
    Rasic, Gordana
    Rasool, Bilal
    Rey, O
    Riegler, Markus
    Riehl, C
    Roberts, John M K
    Roberts, P D
    Rochel, Elisabeth
    Roe, Kevin J
    Rossetto, Maurizio
    Ruzzante, Daniel E
    Sakamoto, Takashi
    Saravanan, V
    Sarturi, Cladinara Roberts
    Schmidt, Anke
    Schneider, Maria Paula Cruz
    Schuler, Hannes
    Serb, Jeanne M
    Serrão, Ester T A
    Shi, Yaohua
    Silva, Artur
    Sin, Y W
    Sommer, Simone
    Stauffer, Christian
    Strüssmann, Carlos Augusto
    Subbarao, K V
    Syms, Craig
    Tan, Feng
    Tejedor, Eugenio Daniel
    Thorrold, Simon R
    Trigiano, Robert N
    Trucco, María I
    Tsuchiya-Jerep, Mirian Tieko Nunes
    Vergara, P
    Van De Vliet, Mirjam S
    Wadl, Phillip A
    Wang, Aimin
    Wang, Hongxia
    Wang, R X
    Wang, Xinwang
    Wang, Yan
    Weeks, Andrew R
    Wei, Fuwen
    Werner, William J
    Wiley, E O
    Williams, D A
    Wilkins, Richard J
    Wisely, Samantha M
    With, Kimberly A
    Wu, Danhua
    Yao, Cheng-Te
    Yau, Cynthia
    Yeap, Beng-Keok
    Zhai, Bao-Ping
    Zhan, Xiangjiang
    Zhang, Guo-Yan
    Zhang, S Y
    Zhao, Ru
    Zhu, Lifeng
    Permanent Genetic Resources added to Molecular Ecology Resources Database 1 May 2009-31 July 20092009In: Molecular ecology resources, ISSN 1755-0998, Vol. 9, no 6, p. 1460-1466Article in journal (Refereed)
    Abstract [en]

    This article documents the addition of 512 microsatellite marker loci and nine pairs of Single Nucleotide Polymorphism (SNP) sequencing primers to the Molecular Ecology Resources Database. Loci were developed for the following species: Alcippe morrisonia morrisonia, Bashania fangiana, Bashania fargesii, Chaetodon vagabundus, Colletes floralis, Coluber constrictor flaviventris, Coptotermes gestroi, Crotophaga major, Cyprinella lutrensis, Danaus plexippus, Fagus grandifolia, Falco tinnunculus, Fletcherimyia fletcheri, Hydrilla verticillata, Laterallus jamaicensis coturniculus, Leavenworthia alabamica, Marmosops incanus, Miichthys miiuy, Nasua nasua, Noturus exilis, Odontesthes bonariensis, Quadrula fragosa, Pinctada maxima, Pseudaletia separata, Pseudoperonospora cubensis, Podocarpus elatus, Portunus trituberculatus, Rhagoletis cerasi, Rhinella schneideri, Sarracenia alata, Skeletonema marinoi, Sminthurus viridis, Syngnathus abaster, Uroteuthis (Photololigo) chinensis, Verticillium dahliae, Wasmannia auropunctata, and Zygochlamys patagonica. These loci were cross-tested on the following species: Chaetodon baronessa, Falco columbarius, Falco eleonorae, Falco naumanni, Falco peregrinus, Falco subbuteo, Didelphis aurita, Gracilinanus microtarsus, Marmosops paulensis, Monodelphis Americana, Odontesthes hatcheri, Podocarpus grayi, Podocarpus lawrencei, Podocarpus smithii, Portunus pelagicus, Syngnathus acus, Syngnathus typhle,Uroteuthis (Photololigo) edulis, Uroteuthis (Photololigo) duvauceli and Verticillium albo-atrum. This article also documents the addition of nine sequencing primer pairs and sixteen allele specific primers or probes for Oncorhynchus mykiss and Oncorhynchus tshawytscha; these primers and assays were cross-tested in both species.

  • 298.
    Al-Mashat, Dolfakar
    Kristianstad University, School of Health and Society.
    Företagens val att bestyrka hållbarhetsredovisningen: en studie om hur de svenska börsnoterade företagen påverkas av olika faktorer vid bestyrkandet2015Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Samhällets förväntningar kring ansvarstagandet hos företagen har ökat drastiskt under de senaste årtionden. Som följd till detta har antalet företag sedan 1900-talet i större utsträckning börjat redovisa icke-finansiella rapporter frivilligt. Dessa icke-finansiella rapporter har sin benämning idag som hållbarhetsredovisning. Det kvarstående problemet är trovärdighetsgapet på hållbarhetsredovisningarna och som lösning till problemet kan en tredje-part anlitas i syfte att säkerställa att hållbarhetsinformationen är trovärdig. Denna säkerställning som tredje-parten utför benämns bestyrkande. Syftet med denna uppsats var att undersöka hur olika faktorer påverkar de svenska börsnoterade företagens val att låta hållbarhetsredovisningar bestyrkas samt valet av bestyrkandegivare. Den positivistiska forskningsfilosofin har använts i uppsatsen och det har anammats en kvantitativ metod med en deduktiv ansats.

    Faktorerna som har undersökts är lönsamhet, branschtillhörigheten, användandet av Global Reporting Initiative (GRI):s riktlinjer samt företagsstorlek. Datainsamlingen har skett genom skriftiga källor där information hämtades från alla 255 svenska börsnoterade företag. Endast 105 av de 255 företagen hade upprättat en hållbarhetsredovisning och ingick i studien. Hypoteserna prövades genom statistiska tester och analyser med utgångspunkt i uppsatsens teoretiska referensram.

    Resultatet visade att bestyrkande samt val av bestyrkandegivare inte påverkades av lönsamhet. Bestyrkande påverkades inte heller av bransch och GRI, men däremot av storlek. Vidare påverkades bestyrkandegivare inte av storlek, men däremot av bransch och GRI. Detta eftersom de större företagen har bättre resurser och därmed mer råd att bestyrka hållbarhetsredovisningen. De börsnoterade företagen i Sverige som befinner sig inom de sociala- och miljökänsliga branscherna säkerställer sin legitimitet gentemot samhället och därför anlitar de revisorer vid bestyrkandet av hållbarhetsredovisningen. Det föreligger ett åtagande av GRI:s riktlinjer som är förknippat med kravet att lämna trovärdig information. Denna rapporterade information i hållbarhetsredovisningen blir mer trovärdig med bättre kvalitét genom ett bestyrkande av revisorer.

  • 299.
    Almberg, Wah-Sui
    et al.
    Department of Computer and Systems Sciences, Stockholm University.
    Kjellin, Harald
    Kristianstad University, School of Health and Society.
    Reusing patterns for indexing and communicating knowledge and insight2011In: International Journal of Computer Information Systems and Industrial Management Applications, ISSN 2150-7988, Vol. 3, p. 530-538Article in journal (Refereed)
    Abstract [en]

    Analogies can be used in most areas of human communication to highlight points of special interest. The creation of specific, specialised patterns, examples, or analogies for facilitating communication is resource-consuming. We therefore hypothesize that there are universal patterns that can be used and reused more economically, compared to specialised patterns, for indexing and communicating knowledge. We have conducted empirical tests with altogether 204 students, each one of whom was given 20 minutes to solve problems from six different scientific areas. The results of our tests show clearly an improvement of their problem solving skill when universal patterns were employed as cognitive aids. The average result of the test group that used universal patterns was 81 per cent higher than that of the control group.

  • 300.
    Almborg, Ann-Helene
    et al.
    Institute of Gerontology, School of Health Sciences, Jönköping University.
    Ulander, Kerstin
    Kristianstad University College, School of Health and Society.
    Thulin, Anders
    Karolinska University Hospital, Stockholm.
    Berg, Stig
    Institute of Gerontology, School of Health Sciences, Jönköping University.
    Discharge planning of stroke patients: the relatives' perceptions of participation2009In: Journal of Clinical Nursing, ISSN 0962-1067, E-ISSN 1365-2702, Vol. 18, no 6, p. 857-865Article in journal (Refereed)
    Abstract [en]

    To describe relatives' perceived participation in discharge planning for patients with stroke and identify correlates to perceived participation. Stroke affects both patients and their relatives and previous research shows that relatives were often dissatisfied with their perceived involvement in discharge planning and the information they get. Prospective cross-sectional study. The study comprised 152 consecutively enrolled relatives (mean age = 60.8 years) of acute stroke patients admitted to a stroke unit in southern Sweden during 2003-2005. Data were collected through interviews 2-3 weeks after discharge using 'Relative's Questionnaire about Participation in Discharge planning'. This instrument measures perceived participation in three subscales: R-Information-Illness, R-Information-Care/support, and R-Goals and Needs. The Overall Rating of Relative's Perceived Participation in Discharge Planning was measured by a visual analogue scale (VAS) (1-10 score). Among the relatives, 56-68% reported positively according to R-Information-Illness, but 46-53% perceived that they did not receive any information about care/medication/rehabilitation/support. About 80% perceived no participation at all in goals and needs. The mean value of the VAS was 3.89 (SD 3.40) score. Regression analyses revealed that longer stay at hospital, patients with higher education, and relatives of female patients and female relatives were associated with relatives' perceptions of higher participation in discharge planning. Relatives perceived that they needed more information and knowledge about stroke and care/medication/rehabilitation/support. They also needed to be more involved in goal-setting and in identifying patient needs. Professionals should take into consideration these associated variables to improve relatives' perceived participation. Clinicians should give more attention to the altered situation of stroke patients' relatives when planning for continuing care and when setting postdischarge goals for the patients. The professionals need to develop strategies to involve relatives in sharing information, goal-setting and needs assessment in discharge planning.

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