| 1. |
- Broberg, Pernilla, 1981-, et al.
(author)
-
Why reduce profit? : accounting choice of impairments in Swedish listed corporations
- 2011
-
In: International Journal of Accounting and Finance. - 1752-8224. ; 3:1, s. 49-71
-
Journal article (peer-reviewed)abstract
- Positive accounting theory and institutional theory are used in conjunction in order to explain accounting choice. The theory is applied on IAS 36 (impairment of assets), and tested on a sample of listed Swedish corporations. We find that the choice is mainly induced by agency and general business factors and to a slighter degree by institutional factors. Especially, we find that institutional influence will be stronger when it is in the interest of important stakeholders; that impairments can be used as a mean of signalling trust to absent owners and that the institutional element of tradition cannot be tested separately from the agency element of opportunism.
|
|
| 2. |
- Broberg, Pernilla, 1981-, et al.
(author)
-
Why reduce profit? – Accounting choice of impairments in Swedish listed corporations?
- 2011
-
In: International Journal of Accounting and Finance. - : InderScience Publishers. - 1752-8224. ; 3:1, s. 49-71
-
Journal article (peer-reviewed)abstract
- Positive accounting theory and institutional theory are used inconjunction in order to explain accounting choice. The theory is applied onIAS 36 (impairment of assets), and tested on a sample of listed Swedishcorporations. We find that the choice is mainly induced by agency and generalbusiness factors and to a slighter degree by institutional factors. Especially, wefind that institutional influence will be stronger when it is in the interest ofimportant stakeholders; that impairments can be used as a mean of signallingtrust to absent owners and that the institutional element of tradition cannot betested separately from the agency element of opportunism.
|
|
| 3. |
- Callaghan, Terry, et al.
(author)
-
Multi-Decadal Changes in Tundra Environments and Ecosystems : Synthesis of the International Polar Year-Back to the Future Project (IPY-BTF)
- 2011
-
In: Ambio. - : Springer Science and Business Media LLC. - 0044-7447 .- 1654-7209. ; 40:6, s. 705-716
-
Journal article (peer-reviewed)abstract
- Understanding the responses of tundra systemsto global change has global implications. Most tundraregions lack sustained environmental monitoring and oneof the only ways to document multi-decadal change is toresample historic research sites. The International PolarYear (IPY) provided a unique opportunity for such researchthrough the Back to the Future (BTF) project (IPY project#512). This article synthesizes the results from 13 paperswithin this Ambio Special Issue. Abiotic changes includeglacial recession in the Altai Mountains, Russia; increasedsnow depth and hardness, permafrost warming, andincreased growing season length in sub-arctic Sweden;drying of ponds in Greenland; increased nutrient availabilityin Alaskan tundra ponds, and warming at mostlocations studied. Biotic changes ranged from relativelyminor plant community change at two sites in Greenland tomoderate change in the Yukon, and to dramatic increasesin shrub and tree density on Herschel Island, and in subarcticSweden. The population of geese tripled at one sitein northeast Greenland where biomass in non-grazed plotsdoubled. A model parameterized using results from a BTFstudy forecasts substantial declines in all snowbeds andincreases in shrub tundra on Niwot Ridge, Colorado overthe next century. In general, results support and provideimproved capacities for validating experimental manipulation,remote sensing, and modeling studies.
|
|
| 4. |
- Granklint Enochson, Pernilla, 1965-, et al.
(author)
-
Fem elevers föreställningar om organsystem : vad händer i kroppen när vi dricker vatten?
- 2011
-
In: NorDiNa. - Oslo : Naturfagsenteret / Norwegian Centre for Science Education. - 1504-4556 .- 1894-1257. ; 7:2, s. 160-178
-
Journal article (peer-reviewed)abstract
- It has earlier been shown on a group level that it is difficult for 9th grade students (15-16 years old) in a Swedish school to understand how water is transported in the human body. The detailed analysis of five Swedish students in the 9th and final year of compulsory school concerning their ideas about water transportation is presented here. The empirical data consists of drawings, answers to a questionnaire with both open ended and multiple-choice questions, and student interviews. The analysis shows that all the students struggle to produce explanations involving the three organ systems: digestive, blood and excretion systems and they seem to use a variety of explanatory models as basis for their reasoning. Possible ways of understanding this are discussed together with implications for future teaching
|
|
| 5. |
- Olsson, Ulf, 1947-, et al.
(author)
-
'Youth' Making Us Fit : On Europe as operator of political technologies
- 2011
-
In: European Educational Research Journal. - Oxford : Symposium Journals Ltd. - 1474-9041. ; 10:1, s. 1-10
-
Journal article (peer-reviewed)abstract
- This article problematitizes the construction of youth as a 'driving force' in the contemporary configuration of the European Union (EU) as an educational and political space. The study draws emperical nourishmet out of documents that are central to the ongoing formation of the Union, be it White Papers, scripts or memos concerning political arenas such as youth and education policies and the Bologna process. Theoretically the article draws on insights from post-Foucauldian traditions with a focus on mentalities, subject constructions, technologies and practices operation within the ongoing governmentalization of Europe. Central questions are 'who' and 'what' the problematization of youth as political technology is about. Drawing on homologies in the coding of citizen, independent of age, the authors claim that problematization of youth is directed to all of us. We are all, in the name of youth, expected to constantly 'adapt' ourselves in compliance with the aim of the Lisbon process. Furthermore, as the Union ifself is coded in a similar way, we may even claim that the EU, literally speaking, appears as a youth project in itself. Thus, the notion that youth can be seen as political rationality that becomes a poweful driving force in the ongoing European project.
|
|
