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Sökning: WFRF:(Nilsson Lars G.) > Doktorsavhandling

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1.
  • Andersson, Håkan A., 1948- (författare)
  • Svenska småföretags användning av reserveringar för resultatutjämning och intern finansiering
  • 2006
  • Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
    • Small firms often have inadequate access to the capital necessary for sucessful management. The Swedish Government introduced in the mid-1990s allowance rules that facilitate retention of profit for sole proprietorships and partnership firms. The tax credits arising from the allowances give certain benefits as a source of financing compared to traditional forms of credits. Among the more essential benefits are that the payment for some parts of the tax credit can be put on hold almost indefinitely, or alternatively never be paid. The firms are free to use these means, and the responsibility of future payment of the postponed tax debt stays with the individual firms. The comprehensive purpose of the dissertation may be stated as to increase the understanding of small Swedish firms, especially sole proprietorships, utilizing possibilities for allowances for income smoothing and internal financing. At the beginning the dissertation describes case studies, comprising a smaller selection of microfirms. With a starting-point from the accounted and reported income-tax returns, alternative calculations are made where additional positive tax and finance effects appear possible to obtain. One purpose of these studies is to increase the insight regarding the possibilities of income smoothing and internal financing that arise from utilizing these allowances. These studies also illuminate, to what extent and in what way they are being used in reality. Another objective of these studies is to give a more substantive insight into the technics behind the different allowances, appropriation to positive or negative interest rate allocation appropriation or dissolving of tax allocation reserve appropriation or dissolving of “expansion fund” Theories regarding the creation of resources, through building of capital, and theories on financial planning and strategy are studied. The purpose is to find support for the choice of theoretical grounded underlying independent variables that can be used in cross-sectional studies to explain the use of the possibilities of appropriations. Theories of finance that are of greatest interest, in the operationalisation of these variables, are theories that discuss the choices of different financing alternatives for small firms. The “pecking order theory”, describes the firm’s order of priority when choices of finance alternatives are made. The concept of “financial bootstrapping” expands the frame for different forms of financing choices that especially very small firms have at their disposal.The last part of the theoretical frame deals with the phenomenon of “income smoothing,” which can be translated as leveling out profits/losses. A number of financial and non-financial variables are supported by and operationalised from these financial theories e.g., return on sales, capital turnover, quick ratio and debt-to-equity ratio, respectively age, gender and line of business. Cross-sectional studies are implemented for the taxation years of 1996 and 1999, on databases that have been extracted from Statistics Sweden. The group of 87,276 sole proprietorships included in the study were required to complete tax returns and pay taxes for the business activity according to the supporting schedule, N2, information from the sole proprietorships’ income statement and balance sheet in an accounting statement that comes with the income tax return form. The possibilities of allowances are considered as dependent variables. The intention of the cross-sectional studies is to survey and describe the utilization of possible allowances, with the support of the financial and non-financial independent variables. The connection of these variables to the decision of sole proprietorships to appropriate to the tax allocation reserve is also summarized in a logistic regression model. A number of theoretically based propositions are made for the purpose of observing how the variables are connected to the chances that sole proprietorships actually appropriate to this form of allowance. Appropriation to the tax allocation reserve stands out as the most practiced form of allowance. The studies also clarify that utilization varies among different forms of allowances, but that not all firms that have the prerequisites to utilize the possibilities really do so to the full. A further utilization of the different possibilities of allowances is often conceivable. For the sole proprietorships that are not utilizing these possibilities, the allowances should be considered eligible as a contribution to internal financing and to increase access to capital.
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2.
  • Hallberg, David, 1978- (författare)
  • Lifelong learning : The social impact of digital villages as community resource centres on disadvantaged women
  • 2014
  • Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
    • The overall aim of this research was to enhance the understanding of what affects the social impact of ICT in lifelong learning on disadvantaged women.In contributing to the field of social informatics, this research employs behavioural theories as strategy and analytic possibilities. This research mainly used the Kenyan digital villages as CRCs as settings but did also look beyond such establishments to provide a more solid picture. The studies were located in Kenya with complementary studies in Bolivia, Cameroon, Sri Lanka, and Sweden. The main strategies and methods used were case study, comparative education approaches, and observations and interviewing techniques.The findings suggest that ICT and CRCs have the potential to support disadvantaged women and their lifelong learning. However, the positive social impacts are limited because the arrangement of them generally does not favour vernacular languages, illiterate users, female owners and users, or non-students. In general, the use of ICT was sometimes perceived as forced, which is both a barrier and a stressor in the use of ICT in lifelong learning. It also emerged from the comparative studies that discussions among the participants in the CRCs largely covered issues in respect to 1) family and reproduction and 2) self-esteem, i.e. what settles the matter of the social impact of ICT in lifelong learning depends on change attitude among men and women. With minimal if not zero self-esteem a change that would make the difference or break a woman’s “legendary status quo” in order for a woman to feel that she can reach her goal or ambitions in lifelong learning would be difficult. Hence the lack of self-esteem is a stressor in itself.This research is valuable for stakeholders delving into issues of development and learning using ICTs, not only in Kenya but in a broader, global perspective.
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3.
  • Krigsman, Kristin, 1979- (författare)
  • Refill Adherence to Long-Term Drug Treatment with a Focus on Asthma/COPD Medication
  • 2007
  • Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
    • Most patients are non-adherent with their medication sometimes, i.e. that they do not always use their medicines as prescribed. This might result in both under- and overuse and can lead to therapy failure, resulting in both unnecessary suffering and high costs. Therefore, medication adherence should be as high as possible. The aims of this thesis were to investigate the refill adherence to long-term drug treatment, especially for patients with asthma and chronic obstructive pulmonary disease (COPD), and to study treatment gaps for patients with undersupply and drug costs for patients with oversupply. Further aims were to compare different methods for assessing refill adherence and analyse whether the same patient has the same refill adherence pattern to two different chronic drug treatments, i.e. diabetes and asthma/COPD. The thesis shows that satisfactory refill adherence (80-120% of the prescribed dose) was 57% for repeat prescriptions with long-term drug treatment; undersupply was 21% and oversupply 22%. Patients with undersupply were without drugs more than half of the prescribed treatment time and the median oversupply for 90-100 days dispensation interval was 28 days. Patients who were exempt from charges had significantly higher oversupply than non-exempt patients and that leads to unnecessary cost for society. The level of satisfactory refill adherence for repeat prescriptions dispensed for asthma/COPD was on average 30%. The same low level was displayed for the elderly, where undersupply was more common than oversupply. Assessments of refill adherence during a one-year period gave the same results irrespective of whether the repeat prescriptions were from an individual pharmacy record database or were manually collected at a pharmacy.Patients with concomitant use of diabetes and asthma/COPD drugs do not have the same dispensation pattern for both drug types. The introduction of patient profiles as a new approach to complement the calculated refill adherence needs to be further studied in larger and more divergent populations. In the future, the new national pharmacy record database in Sweden has opened up for larger studies and will be valuable when studying patterns of drug utilization.
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4.
  • Lindfeldt, Erik G., 1978- (författare)
  • A trinity of sense : Using biomass in the transport sector for climate change mitigation
  • 2008
  • Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
    • This thesis analyses two strategies for decreasing anthropogenic carbon dioxide (CO2) emissions: to capture and store CO2, and to increase the use of biomass. First, two concepts for CO2 capture with low capture penalties are evaluated. The concepts are an integrated gasification combined cycle where the oxygen is supplied by a membrane reactor, and a hybrid cycle where the CO2 is captured at elevated pressure. Although the cycles have comparatively high efficiencies and low penalties, they illustrate the inevitable fact that capturing CO2 will always induce significant efficiency penalties. Other strategies are also needed if CO2 emissions are to be forcefully decreased. An alternative is increased use of biomass, which partially could be used for production of motor fuels (biofuels). This work examines arguments for directing biomass to the transport sector, analyses how biofuels (and also some other means) may be used to reduce CO2 emissions and increase security of motor fuel supply. The thesis also explores the possibility of reducing CO2 emissions by comparatively easy and cost-efficient CO2 capture from concentrated CO2 streams available in some types of biofuel plants. Many conclusions of the thesis could be associated with either of three meanings of the word sense: First, there is reason in biofuel production – since it e.g. reduces oil dependence. From a climate change mitigation perspective, however, motor fuel production is often a CO2-inefficient use of biomass, but the thesis explores how biofuels’ climate change mitigation effects may be increased by introducing low-cost CO2 capture. Second, the Swedish promotion of biofuels appears to have been governed more by a feeling for attaining other goals than striving for curbing climate change. Third, it seems to have been the prevalent opinion among politicians that the advantages of biofuels – among them their climate change mitigation benefits – are far greater than the disadvantages and that they should be promoted. Another conclusion of the thesis is that biofuels alone are not enough to drastically decrease transport CO2 emissions; a variety of measures are needed such as fuels from renewable electricity and improvements of vehicle fuel economy.
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5.
  • Liu, Chang, 1986- (författare)
  • Le Fantôme de l’Opéra - Studies on Atoms and Electrons Beneath
  • 2019
  • Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
    • The carbon dioxide reduction reaction is a promising candidate to tackle ecological challenges of our age. This is due to its capability of reducing carbon dioxide emission generated from the combustion of fossil fuels by converting carbon dioxide into valuable hydrocarbons. Oxide-derived metal nanostructures have been found to exhibit unique catalytic characteristics for facilitating the carbon dioxide reduction reaction. In this thesis work, the stability, influence, and effects of subsurface oxygen atoms are investigated by theoretical computations with various levels of theory and models. It is found that subsurface oxygen atoms are stable and that their presence increases the CO adsorption strength and coverage on oxide-derived Cu surface. This is explained by a reduced σ-repulsion and leads to the breaking of scaling relations. Although it does not directly reduce the CO dimerization barrier, the adsorption of H atoms is inhibited thus steering the selectivity. The presence of subsurface oxygen atoms is also concluded from a joint work with experimental and theoretical efforts of X-ray photoelectron spectroscopy. The precursor region of CO desorption from Ru(0001) is studied with the transition potential method. In contrast, for the simulation of the X-ray spectroscopy results on p4g C/Ni(100), which is a surface reconstruction when carbon atoms adsorb on Ni(100), vibrational effects are also needed for understanding the experimental data.
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6.
  • Moen, Janne, 1980- (författare)
  • Multiple Medicine Use : Patients’ and general practitioners’ perceptions and patterns of use in relation to age and other patient characteristics
  • 2009
  • Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
    • There are widespread concerns about the increasing use of multiple medicines. The aims of this thesis were to identify older patients' and general practitioners' (GPs) attitudes to and experiences of multiple medicine use, as well as to describe patterns of multiple medicine use in different age groups in association with patient-related factors. An additional aim was to contribute to scientific methodological development by providing an empirical example of the application of the Lehoux, Poland, & Daudelin template for the analysis of interaction in focus groups. Data were collected via qualitative focus group discussions and from a cross-sectional community-based population survey conducted during 2001-2005. The patients revealed co-existing accounts of both immediate gratitude that medicines exist and problems with using multiple medicines such as worrying whether multiple medicine use is 'good' for the body. The patient-doctor relationship coloured their attitudes towards their treatment and care. The GPs at times felt insecure, though surrounded by treatment guidelines. Lack of communication with hospital specialists was perceived to reduce treatment quality, while influence of patient pressure was thought to contribute to the development of multiple medicine use. An interaction analysis helped in appreciating and clarifying the contexts in which results from the content analysis were created. Further discussion is needed on how to best report these results. Different cut-offs are useful in defining multiple medicine use in different age groups. Vast majorities of users of multiple medicines were found to have unique medicine combinations. Multiple medicine use was found to be associated with morbidity and poor self-rated health across all age groups.
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8.
  • Sellberg, Jonas A., 1985- (författare)
  • X-ray scattering and spectroscopy of supercooled water and ice
  • 2014
  • Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
    • This thesis presents experimental studies of water and ice at near-atmospheric pressures using intense x-rays only accessible at synchrotrons and free-electron lasers. In particular, it focuses on the deeply supercooled, metastable state and its implications on ice nucleation.The local structure of the liquid phase was studied by x-ray scattering over a wide temperature range extending from 339 K down to 227 K. In order to be able to study the deeply supercooled liquid, micron-sized water droplets were evaporatively cooled in vacuum and probed by ultrashort x-ray pulses. This is to date the lowest temperature at which measurements of the structure have been performed on bulk liquid water cooled from room temperature. Upon deep supercooling, the structure evolved toward that of a low-density liquid with local tetrahedral coordination. At ~230 K, where the low-density liquid structure started to dominate, the number of droplets containing ice nuclei increased rapidly. The estimated nucleation rate suggests that there is a “fragile-to-strong” transition in the dynamics of the liquid below 230 K, and its implications on water structure are discussed.Similarly, the electronic structure of deeply supercooled water was studied by x-ray emission spectroscopy down to 222 K, but the spectral changes expected from the structural transformation remained absent and explanations are discussed. At high fluence, the non-linear dependence of the x-ray emission yield indicated that there were high valence hole densities created during the x-ray pulse length due to Auger cascades, resulting in reabsorption of the x-ray emission.Finally, the hydrogen-bonded network in water was studied by x-ray absorption spectroscopy and compared to various ices. It was found that the pre-edge absorption cross-section, which is associated with distorted hydrogen bonds, could be minimized for crystalline ice grown on a hydrophobic BaF2(111) surface with low concentration of nucleation centers.
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9.
  • Wenisch, Simone, 1974- (författare)
  • The diffusion of a balanced scorecard in a divisionalized firm : Adoption and implementation in a practical context
  • 2004
  • Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
    • Diffusion studies are commonly associated with the dissemination of innovations across legally and economically independent organizational units. Suggesting a new perspective on the existing diffusion literature, this thesis argues that diffusion of innovations is a relevant issue to study also on a (formally) micro–level of investigation. Based on this reasoning, this thesis examines how and why a contemporary management accounting tool diffuses within a group of organizations belonging to a common corporate group. The concept in focus is the Balanced Scorecard. A high number of adopters worldwide combined with a shortage of empirically grounded scientific studies dealing with the practical Scorecard application make it a relevant tool to study. Against this background, this thesis also aims to enhance our knowledge on what it means to adopt and to maintain a Balanced Scorecard in practice. To address these aims, this study presents the results of an in-depth case study of a large-sized multinational firm. The empirical data describes a five-year BSC adoption and implementation process in five business divisions; all of them active in the communications business. Diffusion of innovations studies, supplemented by management accounting implementation studies form a first part of the theoretical framework developed. In an effort to create an even richer understanding of the data, a network perspective is additionally applied in a second analytical step. The findings of this thesis indicate that applying theory of diffusion on a micro–level requires using a process-approach of study. Under this pre-condition, the study portrays the intra-firm Balanced Scorecard diffusion as a complex process—unpredictable in its nature and highly dependent on groups of individuals and their interests. The Balanced Scorecard is identified as a management fashion. Confirming experiences made with established management accounting tools, organizational resistance prolongs its implementation process. Parts of this resistance are identified as being related to the Scorecard concept itself, while others appear to be non-specific to the tool examined.
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10.
  • Zhovtobriukh, Iurii, 1986- (författare)
  • Simulation of Core-Level Spectra of H-bonded Systems
  • 2019
  • Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
    • The thesis consists of three related projects where attempts have been made to simulate X-Ray Absorption (XAS) spectra of water and hexagonal ice, static non-resonant X-ray Emission (XES) spectrum of water and to apply the semi-classical approximation to Kramers-Heisenberg formula (SCKH) formalism to calculate the non-resonant XES spectrum of water and methanol. The first project is devoted to an investigation of the performance of damped response theory in combination with the DFT electronic structure method (CPP-DFT) in XAS spectrum simulations of liquid water. Based on this study the basis set and cluster size have been determined. The summed CPP-DFT XAS water spectrum was able to reproduce well the three main water absorption spectrum features - pre, main and post edge.The investigation of the CPP-DFT approach in case of hexagonal ice reveals that neither of four tested ice models with gradually increased degree of structural disorder can reproduce correctly the hexagonal ice spectrum features. A critical investigation of the available experimental ice spectra showed that those spectra are quite different depending on the sample preparation procedure and registration mode. This leads to questioning which ice structures have been actually measured. This was investigated using a Reverse Monte-Carlo based technique which fits the reference spectra using a library of pre-computed structures and assigns weights to each structure. The obtained weights were then used to generate the corresponding radial distribution functions (RDFs). The calculated RDFs have peaks corresponding to perfect lattice distances, but significantly broader than expected for the ideal lattice. In conclusion it was suggested that the available XAS ice spectra do not correspond to the perfect hexagonal ice, but rather samples with varying fraction of defects and possible impurity of amorphous ice.Simulation of the static non-resonant XES spectrum of water has been performed based on time-dependent density functional theory with the Tamm-Dancoff approximation (TD-DFT/TDA) level of theory. The simulation reveals that the 1b1 peak position is sensitive to the number of H-bonds and to the tetrahedrality of the environment as measured by the local structure index (LSI). The 1b1 peak splitting is observed between two structure sets - tetrahedrally coordinated, low density liquid (LDL) like, structures and asymmetric, high density liquid (HDL) like, structures. The magnitude of the peak splitting depends also on the H-bond lengths. A maximum value 0.6 eV is obtained between LDL structures with short bonds (< 2.68 Å) and HDL structures with long bonds (> 2.8 Å).The influence of core-hole induced dynamics on the spectrum profile has been studied based on the SCKH approximation for liquid water and methanol. The lone pair 2aʺ peak splitting in liquid methanol was explained based on methanol molecules in different H-bond coordination. The low energy 2aʺ peak is assigned to strongly H-bonded methanol molecules while weakly bonded or non-bonded methanol molecules contribute mainly to the high energy 2aʺ peak. The 2aʺ peak splitting is observed in the static XES spectrum, while inclusion of the core-hole induced dynamics preserves the split and does not generate additional spectrum features, but broadens and smears out spectrum features seen in the static case. Inclusion of the dynamical effects in the water case has revealed that the 1b1 peak splitting is preserved for LDL structures with short bonds and HDL structures with long bonds while unbalanced water structures with odd number of H-bonds generate peaks in between these two extreme cases.
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