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| 3. |
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| 4. |
- Gain, Animesh K., et al.
(författare)
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Overcoming challenges for implementing nature-based solutions in deltaic environments : insights from the Ganges-Brahmaputra delta in Bangladesh
- 2022
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Ingår i: Environmental Research Letters. - : Institute of Physics Publishing (IOPP). - 1748-9326. ; 17:6
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Tidskriftsartikel (refereegranskat)abstract
- The Ganges-Brahmaputra (GB) delta is one of the most disaster-prone areas in the world due to a combination of high population density and exposure to tropical cyclones, floods, salinity intrusion and other hazards. Due to the complexity of natural deltaic processes and human influence on these processes, structural solutions like embankments are inadequate on their own for effective hazard mitigation. This article examines nature-based solutions (NbSs) as a complementary or alternative approach to managing hazards in the GB delta. We investigate the potential of NbS as a complementary and sustainable method for mitigating the impacts of coastal disaster risks, mainly cyclones and flooding. Using the emerging framework of NbS principles, we evaluate three existing approaches: tidal river management, mangrove afforestation, and oyster reef cultivation, all of which are actively being used to help reduce the impacts of coastal hazards. We also identify major challenges (socioeconomic, biophysical, governance and policy) that need to be overcome to allow broader application of the existing approaches by incorporating the NbS principles. In addition to addressing GB delta-specific challenges, our findings provide more widely applicable insights into the challenges of implementing NbS in deltaic environments globally.
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| 5. |
- McArdle, P. F., et al.
(författare)
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Agreement between TOAST and CCS ischemic stroke classification: The NINDS SiGN Study
- 2014
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Ingår i: Neurology. - 0028-3878 .- 1526-632X. ; 83:18, s. 1653-60
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Tidskriftsartikel (refereegranskat)abstract
- OBJECTIVE: The objective of this study was to assess the level of agreement between stroke subtype classifications made using the Trial of Org 10172 Acute Stroke Treatment (TOAST) and Causative Classification of Stroke (CCS) systems. METHODS: Study subjects included 13,596 adult men and women accrued from 20 US and European genetic research centers participating in the National Institute of Neurological Disorders and Stroke (NINDS) Stroke Genetics Network (SiGN). All cases had independently classified TOAST and CCS stroke subtypes. Kappa statistics were calculated for the 5 major ischemic stroke subtypes common to both systems. RESULTS: The overall agreement between TOAST and CCS was moderate (agreement rate, 70%; κ = 0.59, 95% confidence interval [CI] 0.58-0.60). Agreement varied widely across study sites, ranging from 28% to 90%. Agreement on specific subtypes was highest for large-artery atherosclerosis (κ = 0.71, 95% CI 0.69-0.73) and lowest for small-artery occlusion (κ = 0.56, 95% CI 0.54-0.58). CONCLUSION: Agreement between TOAST and CCS diagnoses was moderate. Caution is warranted when comparing or combining results based on the 2 systems. Replication of study results, for example, genome-wide association studies, should utilize phenotypes determined by the same classification system, ideally applied in the same manner.
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| 6. |
- Calvert, Clara, et al.
(författare)
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Changes in preterm birth and stillbirth during COVID-19 lockdowns in 26 countries
- 2023
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Ingår i: Nature Human Behaviour. - : Springer Nature. - 2397-3374. ; 7:4, s. 529-544
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Tidskriftsartikel (refereegranskat)abstract
- Preterm birth (PTB) is the leading cause of infant mortality worldwide. Changes in PTB rates, ranging from -90% to +30%, were reported in many countries following early COVID-19 pandemic response measures ('lockdowns'). It is unclear whether this variation reflects real differences in lockdown impacts, or perhaps differences in stillbirth rates and/or study designs. Here we present interrupted time series and meta-analyses using harmonized data from 52 million births in 26 countries, 18 of which had representative population-based data, with overall PTB rates ranging from 6% to 12% and stillbirth ranging from 2.5 to 10.5 per 1,000 births. We show small reductions in PTB in the first (odds ratio 0.96, 95% confidence interval 0.95-0.98, P value <0.0001), second (0.96, 0.92-0.99, 0.03) and third (0.97, 0.94-1.00, 0.09) months of lockdown, but not in the fourth month of lockdown (0.99, 0.96-1.01, 0.34), although there were some between-country differences after the first month. For high-income countries in this study, we did not observe an association between lockdown and stillbirths in the second (1.00, 0.88-1.14, 0.98), third (0.99, 0.88-1.12, 0.89) and fourth (1.01, 0.87-1.18, 0.86) months of lockdown, although we have imprecise estimates due to stillbirths being a relatively rare event. We did, however, find evidence of increased risk of stillbirth in the first month of lockdown in high-income countries (1.14, 1.02-1.29, 0.02) and, in Brazil, we found evidence for an association between lockdown and stillbirth in the second (1.09, 1.03-1.15, 0.002), third (1.10, 1.03-1.17, 0.003) and fourth (1.12, 1.05-1.19, <0.001) months of lockdown. With an estimated 14.8 million PTB annually worldwide, the modest reductions observed during early pandemic lockdowns translate into large numbers of PTB averted globally and warrant further research into causal pathways.
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| 7. |
- Das, Indra J., et al.
(författare)
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Report of AAPM Task Group 155 : Megavoltage photon beam dosimetry in small fields and non-equilibrium conditions
- 2021
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Ingår i: Medical physics (Lancaster). - : John Wiley & Sons. - 0094-2405 .- 2473-4209. ; 48:10, s. E886-E921
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Tidskriftsartikel (refereegranskat)abstract
- Small-field dosimetry used in advance treatment technologies poses challenges due to loss of lateral charged particle equilibrium (LCPE), occlusion of the primary photon source, and the limited choice of suitable radiation detectors. These challenges greatly influence dosimetric accuracy. Many high-profile radiation incidents have demonstrated a poor understanding of appropriate methodology for small-field dosimetry. These incidents are a cause for concern because the use of small fields in various specialized radiation treatment techniques continues to grow rapidly. Reference and relative dosimetry in small and composite fields are the subject of the International Atomic Energy Agency (IAEA) dosimetry code of practice that has been published as TRS-483 and an AAPM summary publication (IAEA TRS 483; Dosimetry of small static fields used in external beam radiotherapy: An IAEA/AAPM International Code of Practice for reference and relative dose determination, Technical Report Series No. 483; Pal-mans et al., Med Phys 45(11):e1123, 2018). The charge of AAPM task group 155 (TG-155) is to summarize current knowledge on small-field dosimetry and to provide recommendations of best practices for relative dose determination in small megavoltage photon beams. An overview of the issue of LCPE and the changes in photon beam perturbations with decreasing field size is provided. Recommendations are included on appropriate detector systems and measurement methodologies. Existing published data on dosimetric parameters in small photon fields (e.g., percentage depth dose, tissue phantom ratio/tissue maximum ratio, off-axis ratios, and field output factors) together with the necessary perturbation corrections for various detectors are reviewed. A discussion on errors and an uncertainty analysis in measurements is provided. The design of beam models in treatment planning systems to simulate small fields necessitates special attention on the influence of the primary beam source and collimating devices in the computation of energy fluence and dose. The general requirements for fluence and dose calculation engines suitable for modeling dose in small fields are reviewed. Implementations in commercial treatment planning systems vary widely, and the aims of this report are to provide insight for the medical physicist and guidance to developers of beams models for radiotherapy treatment planning systems.
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| 8. |
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| 9. |
- Hakim, M A, et al.
(författare)
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Spin-glass-like ordering in the spinel ZnFe2O4 ferrite
- 2011
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Ingår i: Physica. B, Condensed matter. - : Elsevier BV. - 0921-4526 .- 1873-2135. ; 406:1, s. 48-51
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Tidskriftsartikel (refereegranskat)abstract
- In the present study, spin-glass-like ordering has been observed in the spinel ZnFe2O4 ferrite. Field cooled (FC) and zero-field cooled (ZFC) DC magnetizations display divergence at low temperature, which indicates a frozen state with the freezing temperature of T-f=21 K. Frequency dependence of AC susceptibility measurement was performed on the sample. It shows a peak at around T-f, with the peak position shifting as a function of driving frequency, indicating a spin-glass-like transition of the sample. The sample shows a typical spin-glass behavior with a manifestation of non-equilibrium dynamics of the spin glass, such as aging, rejuvenation and memory effects. These experimental findings indicate that Zn-ferrite exhibits a spin-glass-like phase at low temperature and it is not canted antiferromagnetic.
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| 10. |
- KC, Ashish, 1982-, et al.
(författare)
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Changes in preterm birth and stillbirth during COVID-19 lockdowns in 26 countries.
- 2023
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Ingår i: Nature human behaviour. - : Springer Science and Business Media LLC. - 2397-3374. ; 7:4, s. 529-544
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Tidskriftsartikel (refereegranskat)abstract
- Preterm birth (PTB) is the leading cause of infant mortality worldwide. Changes in PTB rates, ranging from -90% to +30%, were reported in many countries following early COVID-19 pandemic response measures ('lockdowns'). It is unclear whether this variation reflects real differences in lockdown impacts, or perhaps differences in stillbirth rates and/or study designs. Here we present interrupted time series and meta-analyses using harmonized data from 52 million births in 26 countries, 18 of which had representative population-based data, with overall PTB rates ranging from 6% to 12% and stillbirth ranging from 2.5 to 10.5 per 1,000 births. We show small reductions in PTB in the first (odds ratio 0.96, 95% confidence interval 0.95-0.98, P value <0.0001), second (0.96, 0.92-0.99, 0.03) and third (0.97, 0.94-1.00, 0.09) months of lockdown, but not in the fourth month of lockdown (0.99, 0.96-1.01, 0.34), although there were some between-country differences after the first month. For high-income countries in this study, we did not observe an association between lockdown and stillbirths in the second (1.00, 0.88-1.14, 0.98), third (0.99, 0.88-1.12, 0.89) and fourth (1.01, 0.87-1.18, 0.86) months of lockdown, although we have imprecise estimates due to stillbirths being a relatively rare event. We did, however, find evidence of increased risk of stillbirth in the first month of lockdown in high-income countries (1.14, 1.02-1.29, 0.02) and, in Brazil, we found evidence for an association between lockdown and stillbirth in the second (1.09, 1.03-1.15, 0.002), third (1.10, 1.03-1.17, 0.003) and fourth (1.12, 1.05-1.19, <0.001) months of lockdown. With an estimated 14.8 million PTB annually worldwide, the modest reductions observed during early pandemic lockdowns translate into large numbers of PTB averted globally and warrant further research into causal pathways.
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| 11. |
- Xiang, F, et al.
(författare)
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A Huntington disease-like neurodegenerative disorder maps to chromosome 20p.
- 1998
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Ingår i: American Journal of Human Genetics. - : Elsevier BV. - 0002-9297 .- 1537-6605. ; 63:5, s. 1431-8
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Tidskriftsartikel (refereegranskat)abstract
- Huntington disease (HD) is an autosomal dominant neurodegenerative disorder characterized by motor disturbance, cognitive loss, and psychiatric manifestations. The disease is associated with a CAG trinucleotide-repeat expansion in the Huntington gene (IT15) on chromosome 4p16.3. One family with a history of HD was referred to us initially for predictive testing using linkage analysis. However, the chromosome 4p region was completely excluded by polymorphic markers, and later no CAG-repeat expansion in the HD gene was detected. To map the disease trait segregating in this family, whole-genome screening with highly polymorphic dinucleotide-, trinucleotide-, and tetranucleotide-repeat DNA markers was performed. A positive LOD score of 3.01 was obtained for the marker D20S482 on chromosome 20p, by two-point LOD-score analysis with the MLINK program. Haplotype analysis indicated that the gene responsible for the disease is likely located in a 2.7-cM region between the markers D20S193 and D20S895. Candidate genes from the mapping region were screened for mutations.
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| 12. |
- Blicharska, Malgorzata, 1979-, et al.
(författare)
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Steps to overcome the North-South divide in research relevant to climate-change policy and practice
- 2017
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Ingår i: Nature Climate Change. - 1758-678X .- 1758-6798. ; 7, s. 21-27
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Tidskriftsartikel (refereegranskat)abstract
- A global North-South divide in research, and its negative consequences, has been highlighted in various scientific disciplines. Northern domination of science relevant to climate change policy and practice, and limited research led by Southern researchers in Southern countries, may hinder further development and implementation of global climate change agreements and nationally appropriate actions. Despite efforts to address the North-South divide, progress has been slow. In this Perspective, we illustrate the extent of the divide, review underlying issues and analyse their consequences for climate change policy development and implementation. We propose a set of practical steps in both Northern and Southern countries that a wide range of actors should take at global, regional and national scales to span the North-South divide, with examples of some actions already being implemented.
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| 13. |
- Bustamante, Mercedes, et al.
(författare)
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Ten new insights in climate science 2023
- 2023
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Ingår i: Global Sustainability. - : CAMBRIDGE UNIV PRESS. - 2059-4798. ; 7
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Forskningsöversikt (refereegranskat)abstract
- Non-technical summary We identify a set of essential recent advances in climate change research with high policy relevance, across natural and social sciences: (1) looming inevitability and implications of overshooting the 1.5 degrees C warming limit, (2) urgent need for a rapid and managed fossil fuel phase-out, (3) challenges for scaling carbon dioxide removal, (4) uncertainties regarding the future contribution of natural carbon sinks, (5) intertwinedness of the crises of biodiversity loss and climate change, (6) compound events, (7) mountain glacier loss, (8) human immobility in the face of climate risks, (9) adaptation justice, and (10) just transitions in food systems.Technical summary The Intergovernmental Panel on Climate Change Assessment Reports provides the scientific foundation for international climate negotiations and constitutes an unmatched resource for researchers. However, the assessment cycles take multiple years. As a contribution to cross- and interdisciplinary understanding of climate change across diverse research communities, we have streamlined an annual process to identify and synthesize significant research advances. We collected input from experts on various fields using an online questionnaire and prioritized a set of 10 key research insights with high policy relevance. This year, we focus on: (1) the looming overshoot of the 1.5 degrees C warming limit, (2) the urgency of fossil fuel phase-out, (3) challenges to scale-up carbon dioxide removal, (4) uncertainties regarding future natural carbon sinks, (5) the need for joint governance of biodiversity loss and climate change, (6) advances in understanding compound events, (7) accelerated mountain glacier loss, (8) human immobility amidst climate risks, (9) adaptation justice, and (10) just transitions in food systems. We present a succinct account of these insights, reflect on their policy implications, and offer an integrated set of policy-relevant messages. This science synthesis and science communication effort is also the basis for a policy report contributing to elevate climate science every year in time for the United Nations Climate Change Conference.Social media summary We highlight recent and policy-relevant advances in climate change research - with input from more than 200 experts.
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| 17. |
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| 18. |
- Mechler, R., et al.
(författare)
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Loss and Damage and limits to adaptation : recent IPCC insights and implications for climate science and policy
- 2020
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Ingår i: Sustainability Science. - : Springer Science and Business Media LLC. - 1862-4065 .- 1862-4057. ; 15:4, s. 1245-1251
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Tidskriftsartikel (refereegranskat)abstract
- Recent evidence shows that climate change is leading to irreversible and existential impacts on vulnerable communities and countries across the globe. Among other effects, this has given rise to public debate and engagement around notions of climate crisis and emergency. The Loss and Damage (L&D) policy debate has emphasized these aspects over the last three decades. Yet, despite institutionalization through an article on L&D by the United Nations Framework Convention on Climate Change (UNFCCC) in the Paris Agreement, the debate has remained vague, particularly with reference to its remit and relationship to adaptation policy and practice. Research has recently made important strides forward in terms of developing a science perspective on L&D. This article reviews insights derived from recent publications by the Intergovernmental Panel on Climate Change (IPCC) and others, and presents the implications for science and policy. Emerging evidence on hard and soft adaptation limits in certain systems, sectors and regions holds the potential to further build momentum for climate policy to live up to the Paris ambition of stringent emission reductions and to increase efforts to support the most vulnerable. L&D policy may want to consider actions to extend soft adaptation limits and spur transformational, that is, non-standard risk management and adaptation, so that limits are not breached. Financial, technical, and legal support would be appropriate for instances where hard limits are transgressed. Research is well positioned to further develop robust evidence on critical and relevant risks at scale in the most vulnerable countries and communities, as well as options to reduce barriers and limits to adaptation.
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| 19. |
- Rangelow, I. W., et al.
(författare)
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Piezoresistive and self-actuated 128-cantilever arrays for nanotechnology applications
- 2007
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Ingår i: Microelectronic Engineering. - : Elsevier BV. - 0167-9317 .- 1873-5568. ; 84:5-8, s. 1260-1264
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Tidskriftsartikel (refereegranskat)abstract
- A major limitation for future nanotechnology, particularly for bottom-up manufacturing is the non-availability of 2-dimensional massively parallel probe arrays. Scanning proximity probes are uniquely powerful tools for analysis, manipulation and bottom-up synthesis: they are capable of addressing and engineering surfaces at the atomic level and are the key to unlocking the full potential of Nanotechnology. Generic massively parallel intelligent cantilever-probe platforms is demonstrated through a number of existing and ground-breaking techniques. A packaged VLSI NEMS-chip (Very Large Scale Integrated Nano Electro Mechanical System) incorporating 128 proximal probes, fully addressable with control and readout interconnects and advanced software will be presented.
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| 20. |
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| 21. |
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| 22. |
- Bhattacharya, Prosun, et al.
(författare)
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Groundwater chemistry and arsenic mobilization in the Holocene flood plains in south-central Bangladesh
- 2009
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Ingår i: Environmental Geochemistry and Health. - : Springer Science and Business Media LLC. - 0269-4042 .- 1573-2983. ; 31, s. 23-43
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Tidskriftsartikel (refereegranskat)abstract
- A comparative study of arsenic enrichment in the Bengal Delta (BD) was carried Out in three alluvial aquifers in south-central Bangladesh. Investigated sites included Sonargaon in Narayanganj, Chandina in Comilla and Sirajdikhan in Munshiganj districts. At all sites samples from different depths were collected, and water chemistry and redox status vs. depth trends were determined. The concentrations of DOC and HCO3- were highest at Sirajdikhan site, while at the Sonargaon and Chandina sites the concentrations were lower. On the contrary, the NH4+ concentration was high at the Chandina site as compared to the other sites. There was a good match between dissolved As and Fe at the Sirajdikhan and Sonargaon sites, but not at the Chandina site. The dissolved aqueous concentration of Mn was low at the Chandina site, which suggested that the Mn(IV) redox buffering step was missing. Speciation modeling indicated a possibility of siderite precipitation at all sites, but precipitation of rhodochrosite only at the Sonargaon and Sirajdikhan sites. At the Sirajdikhan site, the log P-CO2 values were very high (-1.37), which revealed the production Of CO2 in redox processes. Principal component analysis (PCA) indicated an impact of sea water and redox status of different samples. These results suggest that the dissolved As is de-coupled from dissolved Mn because when released, As is re-adsorbed onto the Fe(Ill) minerals in solid phase, as well as from dissolved Fe when precipitation of Fe(II) minerals controls the aqueous concentrations of Fe. In addition, several other concurrent redox processes may exert kinetic constraints depending on refractory characteristics of Fe(II) minerals.
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| 23. |
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| 24. |
- Carling, Kenneth, 1967-, et al.
(författare)
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Data-sharing SME, Last-Mile Delivery LivingLab : a FEDeRATED LivingLab
- 2024
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Ingår i: FoI - Digitaliserade sammodala hållbara transportkedjor, Living Labs i projekt FEDeRATED. - Borlänge : Trafikverket. - 9789180453226
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- This Data-sharing SME, Last-Mile Delivery LivingLab focuses on the last-mile (LM) transport setting. The LivingLab involves actors such as last-mile couriers, traditional delivery companies, retailers, and terminal companies. The LivingLab is one of 23 under the EU project FEDeRATED (www.federatedplatforms.eu), which aims to foster and achieve digital co-operation in logistics. Stakeholder engagement is required to achieve open data sharing in the interests of improving the operational efficiency of delivery. This LivingLab identifies that the last-mile couriers dispute the benefits of data sharing, while being pushed towards data sharing by (environmental) regulations and other market forces. However, and somewhat in contradiction, a considerable number of the couriers voluntarily associate themselves with a semi-Federated system of open and neutral data sharinginfrastructure. The financial gains for these couriers have been substantial.
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| 25. |
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| 26. |
- Dar, Ravi, et al.
(författare)
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Pricing for 55: Implementing corporate climate strategy in choice architecture through internal pricing
- 2021
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- The job of management accounting and management control is not only to gather data/information about the company’s or organization’s past, but also to use and develop tools to form the future. While some tools are simple cost calculations to find breakeven points in price-setting, other tools can include far-reaching strategic purposes. Strategy decisions within business that focus on sustainability and mitigate climate change generally tend to focus on specific components or activities (even in the supply change) to make replacements or even cancel altogether. Onus is on the big decisions with major impact. There is another perception of strategy: practices through which strategy is enacted. Less as a grand plan by the top management, and more as a gradual managing that takes key decisions close to the everyday of business life. With the global emergency of mitigating climate change, an area of near-untapped potential is management accounting. Research has pointed to the importance of middle level management and the role of the controller, where change happens, and problems need solutions. Recently there has been an increased interest in the way internal pricing (which includes transfer pricing) within a corporation can support a corporate strategy on climate change mitigation. Traditionally seen mainly as a manipulative method to avoid tax in multinational companies, there is new interest on the possibility of creating price mechanisms within companies that mimic the supply-demand curves of market economies, for example ways that cap-and-trade mechanisms on GHG emissions can be utilized inside corporations. The concept that underlies market price-setting is scarcity, but rather than using market price as a reflection of scarcity, the interest is in using corporate control and accounting devices to create situations of scarcity. This would create an accounted price on specific goods and services that reflects strategic concerns and a way of implementing corporate policies on climate change into the ‘nitty-gritty’ of everyday business decisions has choices between different burdens on the climate. It is our suggestion that similar mechanisms could broadly support and serve companies’ transition into a circular economy through the design of business choices. The concept of “choice architecture” from behavorial economics with influence from marketing, most notably with the term ‘nudging’ in order to promote individual choices through design and gradually form norms in a way that would be beneficial to the environment. We want to make the point that the perception of strategizing ties in well with the ideas both of choice architectures and of implementing a circular economy policy in a business. If the concept (or ideal) of the circular economy is a promotion of resource re-use that can reach levels of complete or near-complete containment, then the switch from a linear perspective (of reducing waste, emissions and of not depleting finite resources) to a circular perspective means that ‘only’ megaprojects for re-use and production with lower energy consumption are not sufficient. The realization of the need for re-using spent materials and an avoidance of virgin resources has to permeate the organization. A first step is to review existing survey research of internal pricing that deviate from a cost accounting mandate and instead implement strategic ambitions and outcomes, and among such efforts, focus on those that can support business development towards GHG emission mitigation and circular thinking.
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| 27. |
- Fogelholm, Jesper, 1986-, et al.
(författare)
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CREBBP and WDR 24 Identified as Candidate Genes for Quantitative Variation in Red-Brown Plumage Colouration in the Chicken
- 2020
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Ingår i: Scientific Reports. - : Nature Publishing Group. - 2045-2322. ; 10:1
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Tidskriftsartikel (refereegranskat)abstract
- Plumage colouration in birds is important for a plethora of reasons, ranging from camouflage, sexual signalling, and species recognition. The genes underlying colour variation have been vital in understanding how genes can affect a phenotype. Multiple genes have been identified that affect plumage variation, but research has principally focused on major-effect genes (such as those causing albinism, barring, and the like), rather than the smaller effect modifier loci that more subtly influence colour. By utilising a domestic × wild advanced intercross with a combination of classical QTL mapping of red colouration as a quantitative trait and a targeted genetical genomics approach, we have identified five separate candidate genes (CREBBP, WDR24, ARL8A, PHLDA3, LAD1) that putatively influence quantitative variation in red-brown colouration in chickens. By treating colour as a quantitative rather than qualitative trait, we have identified both QTL and genes of small effect. Such small effect loci are potentially far more prevalent in wild populations, and can therefore potentially be highly relevant to colour evolution.
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| 28. |
- Huq, Asif M
(författare)
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Corporate Disclosures Regulations : Social Solution or a Problem?
- 2021
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Regulations are argued to have the answer to solving various social and economic problems that society faces today (e.g., climate change, tax evasion, etc.). However, regulations may instead become the problem (e.g., overregulation). The central research question of this doctoral thesis is “are corporate disclosures regulations a social solution or a problem?” To answer the central research question, Papers I and II examine the economic effects of an EU-wide audit reform, the Annual Accounts Directive: 2013/34/EU, on firms and the society. Papers III, IV, and V examine firm behavior to assess the need for public regulation of nonfinancial reporting in the light of an EU-wide reform, the Nonfinancial Reporting Directive: 2014/95/EU, commonly known as the NFRD.The thesis posits that the current implementations of these reforms in some settings are imperfect and thus costly for the firms and society. It recommends deregulation of the monitoring of financial disclosure, i.e., to allow more small firms the option of deciding if an audit is beneficial for them or not. On the other hand, recommends a different approach for regulating nonfinancial reporting, e.g., sustainability reporting. For instance, regulations that can influence firms’ governance structure, e.g., board diversity. A firm with a diverse board is more likely to adopt a sustainability agenda which is better aligned with the expectations of the EU regulators. Stakeholders use firms’ disclosures to evaluate its performance and behavior for various decision making. For example, shareholders, in their investing or divesting decisions; analysts, in making various forecasts and recommendations; or governments, in assessing the need for reforms. Historically, stakeholders commonly used financial information for these types of decision making. Hence, there are well established generic measures to evaluate firms’ financial information (e.g., earnings quality measures and financial-statement ratios). Nowadays, stakeholders are increasingly using firms’ sustainability related information in their decision-making process as well. However, replicable and scalable generic measures to evaluate such information are missing. This thesis develops objective approaches and a generic measure, to evaluate firms’ sustainability related disclosures. The developed approaches for analyzing unstructured text data may be applied to other fields that can benefit from the use of natural language processing tools.
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| 29. |
- Huq, Asif M, et al.
(författare)
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Cyber Security Challenges and Opportunities in a Multi-Agent Environment : The case of Swedish Transport Administration
- 2022
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Cyberrisk utgör ett hot mot teknologier, data och individers och organisationers integritet. Svårigheten för organisationer i att skydda sig och reducera hoten har ökat som en följd av att cyberbrottslingar har tillgång till bättre metoder och verktyg för datastöld och systeminfiltration. Detta är i synnerhet sant vad gäller fleragentsystem där agenterna är digitalt sammanlänkade via Internet. Denna skrift rapporterar, med fokus på fleragentsystem, de vanligaste och mest fundamentala cyberhoten samt presenterar luckor och tillkortakommanden i utbudet av verktyg syftande till att reducera cyberhoten. Trafikverket och dess verksamhet ingår i fleragentssystem. Skriften redogör för de mest samtida problemen och möjligheterna relevanta för transportområdet. Vidare så pekar den ut framtida forskningsbehov syftande till att ge vägledning till dem som leder cyberförsvaret i transportområdet. Skriftens slutsatser vilar på en systematisk litteraturgenomgång av vetenskapliga arbeten.
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| 30. |
- Huq, Asif M, et al.
(författare)
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Do audited firms have a lower cost of debt?
- 2022
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Ingår i: International Journal of Disclosure & Governance. - : Palgrave Macmillan. - 1741-3591 .- 1746-6539.
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Tidskriftsartikel (refereegranskat)abstract
- The purpose of this study is to investigate if audited financial statements add value for firms in the private debt market. Using an instrumental variable method, we find that firms with audited financial statements, on average, save 0.47 percentage points on the cost of debt compared to firms with unaudited financial statements. We also find that using the big, well-known auditing firms does not yield any additional cost of debt benefits. Lastly, we investigate if there are industries where alternative sources of information make auditing less valuable in reducing the cost of debt. Here, we find that auditing is less important in lowering cost in one industry, agriculture, where one lender has a 74% market share and a 100-year history of lending to firms within that industry. As such, it seems that lenders having high exposure to a certain industry might act as an alternative to auditing in reducing the information asymmetry between the firm and the lender. © 2021, The Author(s).
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| 31. |
- Huq, Asif M, et al.
(författare)
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Do audited firms have lower cost of debt?
- 2018
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- The purpose of this study is to investigate if audited financial statements add value for firms in the private debt market. Using an instrumental variable method, we find that firms with audited financial statements, on average, save 0.47 percentage points on the cost of debt compared to firms with unaudited financial statements. We also find that using the big, well-known auditing firms does not yield any additional cost of debt benefits. Lastly, we investigate if there are industries where alternative sources of information make auditing less valuable in reducing the cost of debt. Here we find that auditing is less important in lowering cost in one industry, agriculture, where one lender has a 74% market share and a 100-year history of lending to firms within that industry. As such, it seems that lenders having high exposure to a certain industry might act as an alternative to auditing in reducing the information asymmetry between the firm and the lender.
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| 32. |
- Huq, Asif M, et al.
(författare)
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Free to choose : Do voluntary audit reforms increase employment growth?
- 2018
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Rapport (refereegranskat)abstract
- Many European countries have abolished mandatory audits for small firms to reduce the regulatory and administrative burden for these firms. However, we still lack knowledge on whether such legislative changes affect employment growth for those firms that become free to choose to have external audits. We investigate this question using a Swedish reform that made audits voluntary for small firms fulfilling certain requirements. The reform created an almost ideal natural experiment, which we use to evaluate the effects of voluntary audits on employment growth for small firms using a difference-in-difference estimator. We find that firms which fulfilled the requirements for voluntary auditing, compared to a control group of similar firms that did not, increased their employment growth rate by 0.39%. This corresponds to 1,830 jobs being created in the year following the reform, suggesting that mandatory audits act as a growth barrier for small firms.
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| 33. |
- Huq, Asif M, et al.
(författare)
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Free to choose: Do voluntary audit reforms increase employment growth?
- 2021
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Ingår i: International Journal of the Economics of Business. - : Taylor & Francis. - 1357-1516 .- 1466-1829. ; 28:1, s. 163-178
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Tidskriftsartikel (refereegranskat)abstract
- Many European countries have abolished mandatory audits for small firms to reduce the regulatory and administrative burden for these firms. However, we still lack knowledge on whether such legislative changes affect employment growth for those firms that become free to choose to have external audits. We investigate this question using a Swedish reform that made audits voluntary for small firms fulfilling certain requirements. The reform created an almost ideal natural experiment, which we use to evaluate the effects of voluntary audits on employment growth for small firms using a difference-in-difference estimator. We find that firms which fulfilled the requirements for voluntary auditing, compared to a control group of similar firms that did not, increased their employment growth rate by 0.59%. This corresponds to 2,770 jobs being created in the year following the reform, suggesting that mandatory audits act as a growth barrier for small firms.
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| 34. |
- Huq, Asif M, et al.
(författare)
-
Friedman doctrine prevails! Or does it? : Evidence from the views of practitioners on corporate sustainability in their firms
- 2021
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- The purpose of this paper is to provide insights on the views of firms regarding corporate sustainability (CS) and how the structure of the board affects this. We surveyed the CEOs, CFOs, and Environment Officers of about 850 Swedish firms (response rate 21%) affected by mandatory sustainability reporting after the implementation of the EU Directive 2014/95/EU. The six-transcending ambition levels (namely: pre-CS, compliance-driven, profit-driven, caring, synergistic, and holistic) of corporate sustainability proposed by van Marrewijk & Werre (2003) were used to classify the views of key officers on the sustainability agenda of their respective firms. We find that the drive by firms for higher CS ambition levels is positively influenced by a diverse board (i.e., representation of female board members), and the effect is more pronounced if the board is constituted with a female top executive. Moreover, younger top executives are more likely to have a higher CS ambition level. On the other hand, external CEOs, external board members, and forceful disclosure of sustainability activity (e.g., EU Directive 2014/95/EU) do not significantly influence CS ambition levels, whereas firm size and industry affiliation do. Our findings are useful for top managers and regulators interested in corporate governance issues and influencing the sustainability efforts of their firms. Methodologically, the use of a survey method is an extension to an otherwise high reliance on archival research in the field of CS. Furthermore, the dataset is unique, and the results are robust to various sensitivity analyses.
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| 35. |
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| 36. |
- Huq, Asif M
(författare)
-
How does accounting and auditing regulations affect firm growth and cost of capital?
- 2018
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Licentiatavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This thesis provides an understanding of how new audit regulation affect firm growth and how audits affect the cost of capital. To investigate the effect of audit reforms on employment growth, we exploited a Swedish reform made in November 2010 that gave certain firms the option to opt out of previously imposed statutory audits. We find that firms which fulfilled the requirements for voluntary auditing, compared to a control group of similar firms that did not, increased their employment growth rate by 0.39%. Furthermore, the reform was also exploited to investigate if audited financial statements add value for firms in the private debt market. We find that firms with audited financial statements, on average, save 1.26 percentage points on cost of debt compared to firms with unaudited financial statements. Thus, the reform creates a possibility for firms that have the ambition to grow in employment to do so by not auditing, and those who want to grow by investments in capital to do so by reducing the cost of such investments by auditing. However, the current ceiling of the reform is also likely to force some firms to operate at sub-optimal levels, those without having the option to opt out of audit even though they might not accrue any benefit from auditing, at least in the short-run. One can argue that is partly due to how institutions evolve, generally slower than other actors in the society do.
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| 37. |
- Huq, Asif M, et al.
(författare)
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Institutional Isomorphism and CSR Reporting of Small and Medium Sized Enterprises
- 2023
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- In this paper, we investigate the direct and indirect effects of the EU-wide mandatory CSR reporting reform (2014/95/EU). We argue and find that, in addition to direct effects, coercive pressure also has spillover effects. An example of such a spillover effect of coercive pressure due to the reform is the change in reporting behavior of firms not subject to the reform, i.e., not directly coerced by the regulation. We exploit the Swedish implementation of the reform as a natural experiment to test our hypotheses and find that firms coerced by the reform increase their CSR reporting by 3.5 issues on average. However, firms not coerced by the regulation but close to being regulated increase their CSR reporting by 5.2 issues. As such, firms close to being regulated change their behavior more at the time of the reform than do those that are actually regulated. We also find that the spillover effects are significantly higher for low than high prereform reporters. On the other hand, the direct effects on low prereform reporters are insignificant. Together, the results refine our understanding of the institutionalization process of CSR reporting in a mandatory setting. The results are robust for various model specifications and provide useful insights for regulators and managers.
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| 38. |
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| 39. |
- Huq, Asif M, et al.
(författare)
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Measuring accountable information in CSR reports : A new operationalization and analysis applied to GHG disclosures
- 2020
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- The paper contributes to the debate if voluntary nonfinancial disclosures, such as greenhouse gas disclosures in corporate social responsibility reporting, exhibit accountability or are merely greenwashing. If firms exhibit accountability, does their actions translate into observable impacts, e.g., as country-level real changes in GHG emissions? How do contextual factors affect accountable disclosures in CSR reporting? To answer these questions, we develop a novel measure to classify accountable information of GHG disclosures in CSR reporting. We operationalize the measure using natural language processing tools, such as collocation analysis, regular expressions, and text mining. Statistical models were used to carry out aggregate analysis to detect real effects in GHG emissions reductions and firm-level analysis to investigate how institutional factors affect accountable GHG disclosures. We find that firms headquartered or reporting in a civil-law legal-environment disclose significantly higher accountable information compared to those in a common-law legal-environment. However, there is a negative trend in accountability worldwide, and firm-level accountability in GHG disclosures is not detectable in a country-level reduction of GHG emissions. The results are robust for various alternative model specifications, and operationalization of the developed measure achieved high concordance when investigated on random samples manually. Compared to most past studies, we work with a significantly larger sample of 4459 reports across 82 countries, thereby dealing with greater complexity and leading to better generalizability. In addition, developing an approach that is many folds scalable and makes replicability straightforward. This is also one of the few studies to move beyond the usual “bag-of-words” approach in classifying voluminous corporate disclosure using NLP techniques.
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| 40. |
- Huq, Asif M, et al.
(författare)
-
Measuring Accountable Information in CSR Reports: A New Operationalization and Analysis Applied to Greenhouse Gas Disclosures
- 2024
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Ingår i: Journal of Emerging Technologies in Accounting. - : American Accounting Association. - 1554-1908 .- 1558-7940. ; 21:1, s. 59-88
-
Tidskriftsartikel (refereegranskat)abstract
- We develop a novel and generic text-based measure to classify and evaluate greenhouse gas (GHG) disclosures. We construct the measure using collocation analysis of GHG-related words and regular expressions. Automated implementation achieved high concordance compared to manual investigations. We move beyond the “bag-of-words” approach in classifying voluminous nonfinancial corporate disclosure. We also outline a methodology that is manyfold scalable and makes replicability straightforward. Compared to past studies, we work with a significantly larger sample of 5,017 reports across 80 countries, thereby dealing with greater complexity and leading to better generalizability. We also contribute to the debate on whether nonfinancial disclosures exhibit accountability or are merely greenwashing. We find a negative trend in accountability worldwide, and firm-level accountability in GHG disclosures is not detectable in a country-level reduction of GHG emissions. Moreover, firms disclose significantly higher accountable information in a civil-law legal environment compared to those in a common-law legal environment.
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| 41. |
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| 42. |
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| 43. |
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| 44. |
- Lindgren, Charlie, et al.
(författare)
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Who are the intended users of CSR reports? : Insights from a data-driven approach
- 2021
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Ingår i: Sustainability. - : MDPI AG. - 2071-1050. ; 13:3, s. 1070-1090
-
Tidskriftsartikel (refereegranskat)abstract
- There is extant research on theorization, conceptualization, determinants, and consequences of corporate social responsibility (CSR). However, what firms include in their CSR or sustainability reports are much less covered and are predominantly covered in case studies of individual firms. In this paper, we instead take a holistic view and simultaneously explore what firms around the globe currently disclose in these reports, more specifically we investigate if firms are shareholder or stakeholder focused. In this investigation, we check the alignment of the reports to the materiality framework of Sustainability Accounting Standards Board (SASB) which was developed having shareholders as the intended user. To estimate what firms disclose in CSR reports we used the unsupervised Bayesian machine learning approach latent Dirichlet allocation (LDA) developed by Blei et al. We conclude that firms target shareholders as the intended users of these reports, even in environments where stakeholder approach of management is argued to be more dominant. Methodologically, we contribute by demonstrating that topic modeling can enhance the objectivity in reviewing CSR-reports.
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| 45. |
- Morshed, Muhammad Sarwar Jahan, et al.
(författare)
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Integration of wireless hand-held devices with the cloud architecture : Security and privacy issues
- 2011
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Ingår i: Proc. - Int. Conf. P2P, Parallel, Grid, Cloud Internet Comput., 3PGCIC. - 9780769545318 ; , s. 83-88
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Konferensbidrag (refereegranskat)abstract
- Use of wireless hand held devices like mobile, PDA, laptop etc. is increasing rapidly. Many advanced users want more functionality with these wireless devices to manage their daily schedule. But most of the wireless hand-held devices have limited resource capability for robust functionality. Therefore cloud computing environment could be an alternative solution for these devices to support resource consuming applications. If the wireless hand held device is connected with the cloud, user can use more resource consuming applications and private data (stored in the cloud) from those devices. But privacy and security of the personal information and data make the user concern for using the cloud. The aim of the paper is to identify the security and privacy related risks and threats of the mass users as well as corporate users, if the wireless hand-held devices will be integrated with the cloud.
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| 46. |
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