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- Brännström, Daniel, et al.
(författare)
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Construction of intellectual capital : the case of purchase analysis
- 2009
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Ingår i: Journal of Human Resource Costing & Accounting. - : Emerald. - 1401-338X .- 1758-745X. ; 13:1, s. 61-76
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Tidskriftsartikel (refereegranskat)abstract
- Purpose – The purpose of this paper is seek to analyze how models emanating from the managerial discourse of intellectual capital (IC) relate to how firms disclose IC in accordance with International Financial Reporting Standards Business Combinations (IFRS3) in financial statements. Design/methodology/approach – A qualitative and quantitative analysis of the purchase analyses disclosed by Swedish listed companies in their financial statements during the first year of application of IFRS3 is conducted. Findings – Five main findings result from this investigation. First, the relevance of IC in business combination is confirmed. Second, only a few intangibles are specifically identified and most of them are included within goodwill. Third, a large variety of labels are used when disclosing intangibles. Fourth, synergies represent the most frequent explanation of the goodwill generated by the business combination. Finally, the models examined for guiding firms' reporting on intangibles in the annual report need to be further developed. Originality/value – The research is an investigation of the first year of application of a new accounting principle which underlies the analysis of intangibles and which represent an opportunity to concretely apply the otherwise mainly theoretical studies carried out by the IC community.
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| 4. |
- Westerberg, Kristina, 1953-, et al.
(författare)
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The meaning of a knowledge-based organization in Swedish municipal elderly care
- 2012
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Ingår i: Social Work Education. - London : Routledge. - 0261-5479 .- 1470-1227. ; 31:1, s. 465-484
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Tidskriftsartikel (refereegranskat)abstract
- This article addresses the notion of the knowledge-base in a Swedish social services organization. The overall aim was to investigate the concept “knowledge-based organization in municipal elderly care” as it was perceived by informants on different organizational levels and professional and political functions in the social services. The research questions concerned how different informants perceive, and to what extent they share, the meaning of a knowledge-based organization and to relate these perceptions to the organizational conditions for learning and knowledge use. The theoretical point of departure was the socio-cultural approach where the interaction between communication, cultural artifacts and actions are important ingredients. The results showed that there were different views on the meaning of knowledge-based elderly care, mainly related to professional functions and organizational levels. It is argued that these views have implications for organizational learning and change as well as formal training and education.
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| 8. |
- Beck, Alexander, et al.
(författare)
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Akut brist på lärare i ekonomi på universiteten
- 2016
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Ingår i: Svenska Dagbladet.
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Recension (populärvet., debatt m.m.)abstract
- Redovisningen spelar en central roll i samhället genom att skapa transparens i näringsliv och offentlig sektor. Kraven på transparens ökar och redovisningen vidareutvecklas och anpassas till en global marknad. Bland studenter i företagsekonomi är det populärt att läsa redovisning. Men det råder stor brist på kompetenta universitetslärare i redovisning i Sverige
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| 10. |
- Brännström, Jonas, et al.
(författare)
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Clinical application of long-term intensity and pitch matches in fluctuating low-frequency hearing loss.
- 2008
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Ingår i: International Journal of Audiology. - : Informa UK Limited. - 1708-8186 .- 1499-2027. ; 47:7, s. 412-419
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Tidskriftsartikel (refereegranskat)abstract
- The purpose of this study was to measure changes in intensity and pitch matches to better assess disease activity in fluctuating hearing loss. Long-term suprathreshold audiometry was carried out at home on a subject with a unilateral fluctuating low-frequency hearing loss during a period when the subject demonstrated no symptoms and a period when the subject reported hearing loss, aural pressure, and tinnitus. Daily measurements of binaural intensity and pitch matches were made. Day-to-day fluctuations were clearly accentuated during the period when the subject experienced symptoms. Specifically, deviations from the reference tone were only observed for binaural pitch matches at 1 kHz during the period without symptoms; however, highly fluctuating binaural intensity and pitch matches were observed at 0.25 kHz during the period with symptoms. These fluctuations were not observed in a normal-hearing group. The results suggest that long-term measurements of binaural intensity and pitch matches can be used to monitor disease activity in fluctuating low-frequency hearing loss.
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