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- Atroshi, Isam, et al.
(författare)
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Low calcaneal bone mineral density and the risk of distal forearm fracture in women and men: a population-based case-control study.
- 2009
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Ingår i: Bone. - : Elsevier BV. - 1873-2763 .- 8756-3282. ; 45:4, s. 789-93
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Tidskriftsartikel (refereegranskat)abstract
- OBJECTIVE: We used dual X-ray absorptiometry (DXA) to measure calcaneal bone mineral density (BMD) and estimate the prevalence of osteoporosis in a population with distal forearm fracture and a normative cohort. METHODS: Patients 20 to 80 years of age with distal forearm fracture treated at one emergency hospital during two consecutive years were invited to calcaneal BMD measurement; 270 women (81%) and 64 men (73%) participated. A DXA heel scanner estimated BMD (g/cm(2)) and T-scores. Osteoporosis was defined as T-score< or =-2.5 SD. Of the fracture cohort, 254 women aged 40-80 years and 27 men aged 60-80 years were compared with population-based control cohorts comprising 171 women in the age groups 50, 60, 70 and 80 years and 75 men in the age groups 60, 70, and 80 years. RESULTS: In the fracture population no woman below 40 years or man below 60 years of age had osteoporosis. In women aged 40-80 years the prevalence of osteoporosis in the distal forearm fracture cohort was 34% and in the population-based controls was 25%; the age-adjusted prevalence ratio (PR) was 1.32 (95% CI 1.00-1.76). In the subgroup of women aged 60-80 years the age-adjusted prevalence ratio of osteoporosis was 1.28 (95% CI 0.95-1.71). In men aged 60-80 years the prevalence of osteoporosis in the fracture cohort was 44% and in the population-based controls was 8% (PR 6.31, 95% CI 2.78-14.4). The age-adjusted odds ratio for fracture associated with a 1-SD reduction in calcaneal BMD was in women aged 40-80 years 1.4 (95% CI 1.1-1.8), in the subgroup of women aged 60-80 years 1.2 (95% CI 0.95-1.6), and in men aged 60-80 years 2.6 (95% CI 1.7-4.1). Among those aged 60-80 years the area under the ROC curve was in women 0.56 (95% CI 0.49-0.63) and in men 0.80 (95% CI 0.70-0.80). CONCLUSIONS: The age-adjusted prevalence of osteoporosis based on calcaneal BMD is higher in individuals with distal forearm fracture than in population-based controls. BMD impairment is associated with increased odds ratio for forearm fracture in both women and men but the differences between cases and controls are more pronounced in men than in women, which may have implications in fracture prevention.
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| 2. |
- Eklöv Ahlander, Gunilla, et al.
(författare)
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The construction of status in the auditor–audit committee relationship
- 2023
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Ingår i: Auditing transformation : Regulation, Digitalisation and Sustainability - Regulation, Digitalisation and Sustainability. - 9781032533032 - 9781003411390 ; :50, s. 46-68
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Bokkapitel (refereegranskat)abstract
- This chapter investigates the construction of status in the relationship between the auditor and the audit committee. Such a study is merited considering that regulation as a driver of corporate governance has been designed towards a regulatory concern with lax audit practice, where the audit committee was presented as a solution. This is, however, a problem not manifested in the Swedish context. The driver was instead connected to the need for companies to follow suit with an Anglo-Saxon regulatory development. The study is informed by interviews with audit committee members and external auditors in large, listed companies and contributes novel insights to the understanding of the transformation of the role of the auditor due to the regulatory driver represented by the audit committees. The findings show a rather paradoxical development where the auditors increase their status through direct access to the board of directors, while also decreasing their status by being reduced to a supplier, among other suppliers of trust and comfort to the directors. The findings are of interest to accounting firms, as well as clients and investors, to recognise the transformation of the status of the auditor in spite of regulations to protect the role.
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