| 4701. |
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| 4702. |
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| 4703. |
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| 4704. |
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| 4705. |
- Pettersson, Anna Karin, 1963
(författare)
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Nedskrivning av fartyg – En studie av hur IAS 36 har tillämpats i europeiska rederier
- 2015
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- International Financial Reporting Standards (IFRS) are principle-based accounting standards that rely on management judgment and the use of private information. For this reason, it cannot be assumed that the harmonization of accounting standards will result in consistent application in practice. The IAS 36 Impairment of Assets is a standard that requires considerable judgment when applied. This dissertation studies how IAS 36 is applied, with a focus on listed European shipping companies and the impairment of ships. The study investigates which factors influence decisions in order to recognize impairment losses in practice and what information is provided in annual report disclosures regarding impairment. To assess the extent of impairment losses, a study of the annual reports of all listed shipping companies in the EU has been conducted for the years 2007 through 2010. To obtain more in-depth information at the company level, interviews have been conducted at ten shipping companies from six different countries. The results demonstrate that there is a general reluctance to recognize impairment losses, as they are seen as a negative signal by the market and create unwanted volatility in financial statements. Therefore, it can be assumed that impairment losses are delayed in relation to economic substance. There is also the risk that impairment charges will be excessive when they are finally recognized, with the aim of avoiding recurring charges. The study shows that companies that are exposed to operational risks and volatility and that have ships that are easy to value recognize excess depreciation charges in order to avoid impairment losses. The fact that impairment losses are recognized can be explained by market pressure as well as opportunistic factors. If the market knows that an asset is impaired, a company may be forced to recognize an impairment loss. Companies can also exploit the market’s expectations by recognizing impairment losses, and thereby create better prospects for the future. Regarding the information content of disclosures, results show that, based on the information disclosed, it is difficult for users to assess estimation uncertainty in the valuation. Moreover, disclosures are mainly adapted to national users. If many shipping companies are listed on a specific national stock market, the information content of disclosures from companies in that country is generally greater. One contribution of the study is that, in spite of the issues raised above, principle-based accounting is found to work in some sense, at least as regards the shipping industry.
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| 4706. |
- Pettersson, Cecilia, 1962
(författare)
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Dietary intake, nutritional status and energy metabolism in individuals with anorexia nervosa - Effects of specialized eating disorder hospital treatment
- 2023
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Objective: Anorexia nervosa (AN) is a life-threatening condition affecting around 1% of the population. The aim of this thesis was to study nutritional aspects before and after specialized eating disorder hospital treatment of AN in adolescents and young adults. Methods: Data on 43 female patients was collected and used. Dietary intake was assessed by food records. Body composition was measured by dual energy X-ray absorptiometry (DXA) and resting energy expenditure by indirect calorimetry. Eating disorder symptoms were assessed by Eating Disorder Examination Questionnaire (EDE-Q) and Clinical Impairment Assessment (CIA). Gastrointestinal symptoms were assessed by Gastrointestinal Symptoms Rating Scale IBS (GSRS-IBS) and food related anxiety was measured using the Food Attitude Questionnaire. Results: Body weight increased by 22% and significant changes of improvement from admission to discharge were seen in body composition, energy expenditure, eating disorder symptoms, gastrointestinal symptoms and food related anxiety. At 3 year follow-up, 60% were recovered or in partial remission, 32% had very low energy intake, 85% had intakes below recommendations of iron, folate and vitamin D and subnormal values of body fat and skeletal muscle mass were present in 30% and 25%. Conclusions: Specialized eating disorder hospital treatment was successful regarding several nutritional aspects. Follow-up showed that 60% of young individuals with AN can reach full or partial symptom recovery, and that remission is possible also for patients with severe AN who need hospital treatment. Nutritional counseling is recommended during the whole treatment to reduce the risk of malnutrition in patients with anorexia nervosa.
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| 4707. |
- Pettersson, Cecilia, 1974
(författare)
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Märkt av det förflutna? Minnesproblematik och minnesestetik i den svenska 1990-talsromanen
- 2009
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- In Western civilization memory has always attracted much interest. In the last decades, however, this interest has intensified at the same time as it has taken other expressions than before. The aim of this dissertation is to investigate the narratives of memory manifested in the Swedish novel of the 1990’s and in a number of theories of memory central to the late 20th and the early 21st centuries. What concepts of memory are predominant when approaching and entering the new millennium? Do the same conceptions of memory appear in the novels as in the scholarly discourse, or are these genres in conflict? Among the numerous contemporary novels having memory as a crucial complication, the dissertation concentrates on five: Per Olov Enquist’s Kapten Nemos bibliotek (1991), Niklas Rådström’s Medan tiden tänker på annat (1992), Bodil Malmsten’s Nästa som rör mig (1996), Marie Hermanson’s Musselstranden (1998), and Cilla Naumann’s Dom (2000). The theories of memory investigated are principally taken from two of the areas in which memory has been debated most intensely during the last decades: trauma studies and memory psychology. The investigation begins with focusing on a paradox manifesting itself both in the novels and in contemporary memory research; At the same time as there is an urgent need to remember, the difficulties with memory are emphasized. Chapter 1 shows that this paradox is at least partially illusory. By analyzing statements about memory explicitly formulated in the novels, it is revealed that these statements are connected to two different questions. The first one concerns the problematic aspects of memory, and the second one the significance of memory and its function. Chapter 2 analyzes the memory-aesthetics in the novels and direct attention on the fact that the theories of memory also are based on unarticulated aesthetic assumptions. By placing the novels’ and the theories’ conceptions of form side by side, a number of similarities and differences are discerned. This discussion are deepened and elaborated in Chapter 3, which deals with conceptions concerning traumatic memories. The chapter shows that the novels and the scholarly literature have many points in common in how to view traumatic memories, although the novels have a more contradictory and nuanced approach. Chapter 4 focuses on conceptions of memory authenticity, and here another difference is brought to the fore. In both the novels and theory memory is perceived as consisting of a combination of “real” information and fantasy, but in contrast to the theories the novels highlight the possibilities contained in this composite. This more positive valuing of memory lays the ground for Chapter 5. In this last chapter, memory’s significance for questions of identity and ethics is discussed. The chapter also explores the metaphors of memory displayed in the novels and in the scholarly literature. By adopting these perspectives a tendency discernable throughout the dissertation is emphasized: whereas the greater part of contemporary memory research one-sidedly focuses on memory’s instability, the novels stress memory’s constancy as well as its volatility.
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| 4708. |
- Pettersson, Camilla, 1978
(författare)
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Studies on the atherogenicity of apoB-containing lipoproteins in type 2 diabetes
- 2009
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Type 2 diabetes (T2D) and the metabolic syndrome (MetS), two conditions that are rapidly increasing in prevalence, as well as the dyslipoproteinemia and subclinical inflammation characteristic for these conditions, are associated with an increased risk for developing and dying of cardiovascular disease (CVD). The aim of this thesis was to investigate possible atherogenic properties of very low-density lipoprotein (VLDL) and low-density lipoprotein (LDL) in T2D and MetS. We compared the susceptibility to lipolysis by secretory phospholipase A2 group V (sPLA2-V) of VLDL and LDL from individuals with T2D and MetS and from healthy individuals. We also characterized LDL-associated proteins, and compared the protein composition of LDL in T2D and MetS with LDL from healthy individuals. Finally, we investigated if lysozyme, one of the proteins that was increased in T2D-MetS-LDL, was elevated in serum of individuals with T2D and MetS as well. Lipid-enriched VLDL and small, cholesterol-poor and triglyceride-rich LDL from T2D-MetS-individuals were more extensively lipolyzed by sPLA2-V than control VLDL and LDL. 31 LDL-associated proteins, important for lipoprotein metabolism, complement, coagulation, oxidation, and inflammation, were identified in LDL. VLDL and LDL from T2D-MetS-individuals contained more apolipoprotein (apo) C3 per particle, and an increased LDL-apoC3 content correlated with a lower cholesterol content of LDL and a smaller LDL-size. T2D-MetS-LDL also contained less apoA1 and more apoJ and lysozyme than did control LDL, and higher abundances of apoJ and lysozyme also correlated with a lower cholesterol content in LDL. Lysozyme was also found to be elevated in serum of T2D-MetS individuals, and lysozyme levels correlated with serum creatinine and insulin levels. The identified LDL-associated proteins might be of importance for the inflammation following LDL retention in the intima. An increased sPLA2-V-mediated lipolysis of VLDL and LDL in individuals with T2D and MetS may cause increased retention of LDL and lead to high local concentrations in the intima of proinflammatory fatty acids and lysophosphatidylcholine. This might lead to an accelerated atherosclerosis development in these individuals. An increased understanding of lipoprotein alterations in diabetes may furthermore serve as a basis for the development of new treatment strategies for atherosclerosis in T2D and MetS.
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| 4709. |
- Pettersson, Fredrik
(författare)
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Synthesis, Pharmacological Characterization and QSAR Modelling of 4-Phenylpiperidines and 4-Phenylpiperazines Effects on the dopaminergic neurotransmission in vivo
- 2012
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The endogenous neurotransmitter dopamine (DA) is involved in several functions that are controlled from the central nervous system (CNS), for example behaviour, memory, cognition and reward. A disturbed dopaminergic neurotransmission may lead to many severe conditions, such as schizophrenia, attention deficit hyperactivity disorder (ADHD) or Parkinson's disease (PD). The dopamine receptors belong to the G-protein coupled receptors (GPCRs) and are divided into five distinct subtypes (D1-D5). These subtypes can be either of the D1- or D2-types based on their effect on the production of cyclic adenosine monophosphate (cAMP). The most common dopaminergic receptor used as target for pharmaceuticals is by far the D2 receptor and drugs acting as full agonists, partial agonists and antagonists at this receptor have been developed. In the search for new dopaminergic ligands, a set of 4-phenylpiperidines and 4-phenylpiperazines have been synthesized and their effects have been tested in both in vivo and in vitro assays. Starting with the known partial agonist 3-(1-benzylpiperidin-4-yl)phenol, stepwise structural modifications of functional groups afforded mainly D2 antagonists but with a conserved preference for binding to the agonist binding site and fast dissociation rates from the receptor. However, further modifications, including changes of the position of the aromatic substituent, indicated that other targets than the D2 receptor was involved and binding affinity studies later concluded that some of these compounds had MAO A inhibiting properties. In order to fully elucidate what structural properties are related to the different pharmacological responses, QSAR models with physicochemical descriptors set against each respective response were acquired by means of partial least square (PLS) regression. Models with high predictivity (Q2>0.53) were obtained and the interpretation of these models has provided an improved understanding of how structural modifications in this chemical class affect the response both in vivo and in vitro. The structural motifs that were investigated included the position and physicochemical properties of the aromatic substituent as well as the heterocycle being a piperazine or a piperidine. All these properties turned out to be significant for the different responses in some aspect. In addition, a strong correlation between the affinities to the D2 receptor and to MAO A and the levels of the metabolite DOPAC in striatum has been established. This led us to the conclusion that it is primarily interactions with these two targets that lead to the in vivo response observed for this class of compounds.
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| 4710. |
- Pettersson, Jane, 1973
(författare)
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Governing citizens in the age of financialization: A study of Swedish financial education
- 2022
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- In contemporary Western capitalist societies, the state has increasingly withdrawn from its role as welfare provider, while financial institutions, actors, products, and narratives play an increasingly important part not only in global and national economies, but also in everyday life and thus for societies as a whole. This development is described by scholars as financialization and the financialization of everyday life. Contributing to this scholarly field, this dissertation examines Swedish financial education and the case of the Gilla din ekonomi (Like your personal finance) financial education network and its attempt to create financial subjects who embrace this development and its rationale. The overall aim of this dissertation is to describe and understand the different levels of problematization and practices of financial education, on a policy implementation level, by the study of educational practices, and through the study of how financial education occurs in the everyday lives of the people such initiatives are intended to govern. I do this by investigating financial education from several angles. First, I situate financial education and the problematization of Swedish consumers in the local context of time and place, i.e., in relation to contemporary and historical political discourse and practice. Second, I investigate the translation from policy to practice, showing how consumers are problematized by categorization, and by examining what role emotions play in fostering responsible and rational financial subjects. Through the theoretical lens of governmentality and sociology of emotions, I thus explore how the practices of financial education rely on emotions as a governing technique. Finally, I explore the subjects’ reactions to such governing attempts and their different problematizations, and strategies of resistance in encounters with financial education. In this way, this thesis contributes to and builds on previous research that understands financial education as governmentality in the age of financialization, i.e., the three aspects considered above constitute different methods of influencing the conduct of subjects—by conveying certain ideas, norms, and emotions—to align with and counter conduct, prevailing discourses of what constitutes “good” financial behavior. In summary, I argue that Swedish state-led financial education is a case of financialization of everyday life. Governing citizens’ financial knowledge and behavior has been a political issue since financialization took off in the 1980s. The results of the three studies in this dissertation show that the purpose of financial education is to guide and educate citizens into active, responsible financial subjects. Financial education does this by teaching course participants how to both think and emotionally relate to financial markets and products. Course attendees are taught to take care of, and take responsibility for, their financial well-being through activities such as planning for their future retirement and saving money by investing, while avoiding “bad” financial products and thus avoiding over-indebtedness. Nevertheless, the analysis showed that course attendees (re)acted by problematization, and conducted themselves counter to the encouragement to become financially savvy as they related the teachings to other life concerns that were inconsistent with the financial subjectivity they were encouraged to perform.
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