| 1. |
- Overland, Conny, 1975, et al.
(författare)
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The Sheep Watching the Shepherd: Employee Representation on the Board and Earnings Quality
- 2022
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Ingår i: European Accounting Review. - : Informa UK Limited. - 0963-8180 .- 1468-4497. ; 31:5, s. 1299-1336
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Tidskriftsartikel (refereegranskat)abstract
- We investigate to what degree employee representatives contribute to the board’s monitoring of earnings quality. We argue that employee representatives have incentives to prevent earnings manipulations motivated by negotiation considerations. Furthermore, they seek risk reducing policies, have a long-term interest in their firm and possess firm-specific knowledge, which in turn can result in improved earnings quality. Employee representation also increases the diversity on the board, which can enhance the board of directors’ internal communication and monitoring. Using a sample of firms listed on the Stockholm Stock Exchange (2006–2014), we find lower abnormal accruals as well as less excessive R&D cuts in firms with employee representation, controlling for alternative model specifications and potential sample selection bias. Moreover, we find less income-decreasing abnormal accruals in firms with employee representatives during the 2010-2011 collective bargaining period. This study also reveals that earnings quality varies with the characteristics of employee representatives. Our findings contribute to the literature on boards’ monitoring and financial reporting quality, as it examines a less noticed aspect of board diversity, i.e. employee representation.
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| 2. |
- Lohmann, Rainer, et al.
(författare)
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PCBs and OCPs on a East-to-West Transect : The Importance of Major Currents and Net Volatilization for PCBs in the Atlantic Ocean
- 2012
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Ingår i: Environmental Science and Technology. - : American Chemical Society (ACS). - 0013-936X .- 1520-5851. ; 46:19, s. 10471-10479
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Tidskriftsartikel (refereegranskat)abstract
- Air-water exchange gradients of selected polychlorinated biphenyl (PCB) congeners across a large section of the tropical Atlantic suggested net volatilization of PCBs to the atmosphere. Only for the higher chlorinated PCB 153 and hexachlorobenzene (HCB) were gradients near equilibrium detected. The use of passive samplers also enabled the detection of dichlorodiphenyltrichloroethane (DDT) and its transformation products across the tropical Atlantic, indicating net deposition. There were clear differences between the southern and northern hemisphere apparent in terms of atmospheric concentrations: Once the ship moved from the southern into the northern hemisphere air, concentrations of HCB and other organochlorine pesticides increased several-fold. For large swaths of the tropical Atlantic Ocean, neither PCB nor organochlorine pesticide dissolved concentrations varied much longitudinally, probably due to efficient mixing by ocean currents. In selected samples, dissolved concentrations reflected the influence of river plumes and major ocean currents far away from the continents. Dissolved concentrations of PCBs 28, 52, 101, 118, and HCB increased in the Amazon plume and the Gulf Stream. While the Amazon plume flushed only a few kg of PCBs and HCB, the Gulf Stream is potentially delivering tons of PCBs into the North Atlantic annually.
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| 3. |
- Rotander, Anna, et al.
(författare)
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Metoxylated polybrominated diphenyl ethers (MeO-PBDEs) are major contributors to the persistent organobromine load in sub-Arctic and Arctic marine mammals, 1986-2009
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Annan publikation (övrigt vetenskapligt/konstnärligt)abstract
- A selection of MeO-PBDE and PBDE congeners were analyzed in pooled blubber samples of pilot whale (Globicephala melas), ringed seal (Phoca hispida), minke whale (Balaenoptera acutorostrata), fin whale (Balaenoptera physalus), harbour porpoise (Phocoena phocoena), hooded seal (Cystophora cristata), and Atlantic white-sided dolphin (Lagenorhynchus acutus), covering a time period of more than 20 years (1986-2009). The analytes were extracted and cleaned-up using open column extraction and multi-layer silica gel column chromatography. The analysis was performed using both low resolution and high resolution GC-MS. MeO-PBDE concentrations relative to total PBDE concentrations varied greatly between sampling periods and species. The highest MeO-PBDE levels were found in the toothed whale species pilot whale and white-sided dolphin, often exceeding the concentration of the most abundant PBDE, BDE-47. The lowest MeO-PBDE levels were found in fin whales and ringed seals. The main MeO-PBDE congeners were 6MBDE-47 and 2PMBDE-68. A weak correlation only between BDE-47 and its metoxylated analogue 6MBDE-47 was found and is indicative of a natural source for MeO-PBDEs.
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| 4. |
- del Carmen Boyano-Adánez, María, et al.
(författare)
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Effect of calmodulin antagonists on phospholipase D activity in SH-SY5Y cells.
- 2002
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Ingår i: Neurochemistry International. - 0197-0186. ; 40:3, s. 261-268
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Tidskriftsartikel (refereegranskat)abstract
- The aim of this study was to investigate the involvement of calmodulin in phospholipase D activation in SH-SY5Y cells. Cells prelabelled with [3H]-palmitic acid were incubated with calmodulin antagonists and/or other compounds. Phosphatidylethanol, a specific marker for phospholipase D activity, and phosphatidic acid were analysed. The calmodulin antagonists, calmidazolium and trifluoperazine, induced an extensive increase in phosphatidylethanol formation, and thus increased basal phospholipase D activity, in a dose- and time-dependent manner. The effect of calmidazolium on carbachol-induced activation of muscarinic receptors was also studied. Calmidazolium did not significantly affect the amount of phosphatidylethanol formed following carbachol addition. However, taking into account the increase in basal activity observed after calmidazolium addition, calmidazolium probably inhibits the muscarinic receptor-induced phospholipase D activation. In addition to phosphatidylethanol, basal phosphatidic acid levels were also increased after calmidazolium and trifluoperazine addition. Incubation with calmidazolium (10 microM) for 10 min induced a two-fold increase in phosphatidic acid. The calmidazolium-induced increase in basal phospholipase D activity was not affected by the protein kinase inhibitors H7 and staurosporine. On the other hand tyrosine kinase inhibitors abolished the calmidazolium-induced activation of phospholipase D. Calmidazolium also induced tyrosine phosphorylation in parallel to the phospholipase D activation. In conclusion, our data indicate that calmodulin antagonists induce phospholipase D activity in SH-SY5Y cells via a tyrosine kinase dependent pathway. This may point to a negative control of phospholipase D by calmodulin although a calmodulin-independent mechanism cannot be excluded. Calmodulin antagonists may be useful tools to further elucidate the mechanisms of phospholipase D regulation.
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| 5. |
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| 6. |
- Del Chiaro, M, et al.
(författare)
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Enucleation of branch duct-IPMN in a transplant patient
- 2013
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Ingår i: Pancreatology : official journal of the International Association of Pancreatology (IAP) ... [et al.]. - : Elsevier BV. - 1424-3911. ; 13:3, s. 312-313
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Tidskriftsartikel (refereegranskat)
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| 7. |
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| 8. |
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| 9. |
- Gomez, P.F., et al.
(författare)
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Heavy metal biosorption by Rhizopus sp. biomass immobilized on textiles
- 2014
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Ingår i: Water, Air and Soil Pollution. - : Springer. - 0049-6979 .- 1573-2932. ; 225:2
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Tidskriftsartikel (refereegranskat)abstract
- Pollution by heavy metals is at present one of the major environmental concerns. In the present study, the potential of the filamentous zygomycete fungus Rhizopus sp. to absorb/adsorb metal ions from solution was investigated. With the aim to develop a feasible process, the fungus was immobilized on 10 different textile materials during the cultivation. All immobilized biosorbents reduced the Cu2+ concentrations initially from 20 to 3.1–5.6 mg/l within 150 min, with the exception of the biomass immobilized on wool, which reduced the Cu2+ level to 10.2 mg/l. The immobilized biomass (with the exception of wool) fitted well into a pseudo-second-order model. The uptake of copper showed a slight dependence on initial metal concentration. By reapplying immobilized Rhizopus sp. to a solution containing a low concentration of Cu2+ after going through a first step of biosorption, a decrease of the concentration to below 2 mg/l was accomplished, meeting the stipulated level for Cu2+ in human drinking water. Immobilization of fungal biomass in a cushion was also successfully applied in the biosorption process. The positive results obtained in a two-step biosorption indicate that a sequential arrangement could be the foundation for a commercial product.
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| 10. |
- Gomez, Paulo F., et al.
(författare)
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ViPleo and PhyPleo : Artificial pet with two embodiments
- 2011
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Ingår i: ACE '11 Proceedings of the 8th International Conference on Advances in Computer Entertainment Technology. - New York : ACM. - 9781450308274
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Konferensbidrag (refereegranskat)abstract
- In our current work we have designed and implemented an artificial pet with two embodiments. In both embodiments behavior is driven by needs, that are used to maintain coherence and motivate user interaction. These needs are transferred between embodiments, with only one embodiment being active at a time. We performed an evaluation with 10-year old children participants. The retrieved data indicated that many children understood the concept of an artificial pet with two bodies, even without being given clues. Nevertheless, children did perceive differences between the two embodiments, which contributed for many stating that they interacted with two pets. Among other aspects, the physical version was perceived as less obedient due to problems concerning action recognition. Although caused by technical issues, this result raises the question if virtual embodiments should simulate action recognition problems that their physical counterparts have.
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