| 1. |
- Haraldsson, E, et al.
(författare)
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Endoscopic classification of the papilla of Vater. Results of an inter- and intraobserver agreement study
- 2017
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Ingår i: United European Gastroenterology Journal. - : Wiley. - 2050-6406 .- 2050-6414. ; 5:4, s. 504-510
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Tidskriftsartikel (refereegranskat)abstract
- Background: Many endoscopists acknowledge that the appearance of the papilla of Vater seems to affect biliary cannulation. To assess the association between the macroscopic appearance of the papilla and biliary cannulation and other related clinical issues, a system is needed to define the appearance of the papilla. Objective: The purpose of this study was to validate an endoscopic classification of the papilla of Vater by assessing the interobserver and intraobserver agreements among endoscopist with varying experience. Methods: An endoscopic classification, based on pictures captured from 140 different papillae, containing four types of papillae was proposed. The four types are (a) Type 1: regular papilla, no distinctive features, ‘classic appearance’; (b) Type 2: small papilla, often flat, with a diameter ≤ 3 mm (approximately 9 Fr); (c) Type 3: protruding or pendulous papilla, a papilla that is standing out, protruding or bulging into the duodenal lumen or sometimes hanging down, pendulous with the orifice oriented caudally; and (d) Type 4: creased or ridged papilla, where the ductal mucosa seems to extend distally, rather out of the papillary orifice, either on a ridge or in a crease. To assess the level of interobserver agreement, a web-based survey was sent out to 18 endoscopists, containing 50 sets of still images of the papilla, distributed between the four different types. Three months later a follow-up survey, with images from the first survey was sent to the same endoscopists. Results: Interobserver agreement was substantial (κ = 0.62, 95% confidence interval (CI) 0.58–0.65) and were similar for both experts and non-experts. The intraobserver agreement assessed with the second survey was also substantial (κ = 0.66, 95% CI 0.59–0.72). Conclusion: The proposed endoscopic classification of the papilla of Vater seems to be easy to use, irrespective of the level of experience of the endoscopist. It carries a substantial inter- and intraobserver agreement and now the clinical relevance of the four different papilla types awaits to be determined.
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| 2. |
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| 3. |
- Aidemark, Lars-Göran, et al.
(författare)
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Management accounting in public and private hospitals: : a comparative study
- 2004
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Ingår i: Studies in managerial and financial accounting. - 1479-3512. ; 14:5, s. 427-445
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Tidskriftsartikel (refereegranskat)abstract
- This paper investigates whether hospitals run as limited companies have more cost conscious and organizationally committed clinic superintendents when compared with public hospitals. Also, if the management accounting systems differ in the hospitals studied. Using a questionnaire, two hospital companies are compared with two hospitals controlled by political boards. According to the analysis there are no significant differences between clinic superintendents in public hospitals and hospital companies. This is true in terms of organizational commitment and cost consciousness. However, the study indicates that participation in the hospital budget-setting process and satisfaction with financial information both affect the superintendents' cost consciousness.
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| 4. |
- Bayani, Mohsen, 1981, et al.
(författare)
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Geometric robustness and dynamic response management by structural topometry optimisation to reduce the risk for squeak and rattle
- 2022
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Ingår i: Design Science. - : Cambridge University Press (CUP). - 2053-4701. ; 8
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Tidskriftsartikel (refereegranskat)abstract
- Historically, squeak and rattle (S&R) sounds have been among the top quality problems and a major contributor to the warranty costs in passenger cars. Geometric variation is among the main causes of S&R. Though, geometric variation analysis and robust design techniques have been passively involved in the open-loop design activities in the predesign-freeze phases of car development. Despite the successful application of topometry optimisation to enhance attributes such as weight, durability, noise and vibration and crashworthiness in passenger cars, the implementation of closed-loop structural optimisation in the robust design context to reduce the risk for S&R has been limited. In this respect, the main obstacles have been the demanding computational resources and the absence of quantified S&R risk evaluation methods. In this work, a topometry optimisation approach is proposed to involve the geometric variation analysis in an attribute balancing problem together with the dynamic response of the system. The proposed method was used to identify the potential areas of a door component that needed structural reinforcement. The main objective was to enhance the design robustness to minimise the risk for S&R by improving the system response to static geometrical uncertainties and dynamic excitation.
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| 6. |
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| 7. |
- Lindkvist, Lars, et al.
(författare)
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The vision gives wings: A study of two hospitals run as limited companies
- 2004
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Ingår i: Management Accounting Research. - : Elsevier BV. - 1044-5005 .- 1096-1224. ; 15:3, s. 305-318
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Tidskriftsartikel (refereegranskat)abstract
- On 1 January 2000, the hospitals in Helsingborg and Ängelholm in the south of Sweden where reorganised as limited companies. This paper examines the outcome of the company formation and what mechanisms that result in change when the hospital is transferred from a local authority regime to a business-like form. The study shows that company formation in hospitals does have effects. On the short view (the first year studied), production increases and the financial situation improves. The study also shows that the leadership of the hospitals becomes more commercially minded and develops more rapid decision making procedures. The new found freedoms, the new financial structures and the possibilities to perform without budget restrictions create a foundation for goal-congruence between the medical professionals and the hospital leaderships and a common vision to strive for. This vision, to create something new in Swedish healthcare, gives wings to the organisations.
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| 8. |
- Lundh, Simon, 1980-
(författare)
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Implementation of IFRS reporting in Sweden : an interview study
- 2009
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Licentiatavhandling (övrigt vetenskapligt/konstnärligt)abstract
- In 2002 EU decided to require all listed companies in the European Union to prepare group accounts in accordance with IFRS for accounting periods starting on or a er 1 January 2005. e overall aim of this study is to explore public companies’ implementation of IFRS. More specifically, the study will identify and analyse the changes and challenges in group accounting for pu- blic companies implementing IFRS. e study explores how the companies in question actually experienced the implementation of IFRS instead of merely speculating on what might happen.e study is an explorative study, and consists of an interview-based study with nine interviews. e companies included in the study are listed on a Swedish market and the study consists of interviews with key people, such as Heads of Group Accounts, Chief Financial Officers (CFOs) or people with similar positions in the companies.e findings show that the implementation from a de jure point of view se- emed to imply significant group accounting changes for the public companies. As Swedish standard setters had started the convergence to international stan- dards before the implementation of IFRS, the changes in group accounting were not as great as they could have been. Overall, the companies in the study did not experience a lot of issues when implementing IFRS. Most of the issues discussed in the interviews seems to have been minor in nature. While the extent of issues experienced was minimal when the companies in the study implemented IFRS, the most common solution to a problem was to hire an accounting consultant company. Another finding from the study was that the companies most o en followed the new standards and also agreed with most of the requirements in- cluded in them. e standards was enforced mainly by the auditors and these were o en the very same companies that provided accounting consulting.
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| 9. |
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| 10. |
- Alvesson, Mats, et al.
(författare)
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Transaction Costs, Clans and Corporate Culture.
- 2004
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Ingår i: The International Library of the New Institutional Economics. - : Edward Elgar Publishing Ltd. - 1843766647 - 9781843766643 ; , s. -666
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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