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Accelerator Mass Spectrometry (AMS) studies of rare isotopes with abundant isobars that form negative ions often require the use of large accelerators to achieve high sensitivity measurements. The Isobar Separator for Anions (ISA) is a radiofrequency quadrupole (RFQ) reaction cell system that provides selective isobar suppression for many of these isotopes in the low energy system, prior to injection into an accelerator. The ISA can then facilitate the measurement of these ions using smaller accelerators. A commercial version from Isobarex Corp. was installed in a separate low energy injection line of the 3 MV accelerator system at the A. E. Lalonde AMS Laboratory in the University of Ottawa and was tested using the measurement of 36Cl, suppressing its stable isobar 36S. The ISA includes a DC deceleration region, a combined cooling and reaction cell, and a DC acceleration region. The deceleration region reduces the beam energy from the ion source (20-35 keV) to a level that chemical reactions can occur, scattering is minimized, and that the reaction cell can accept and contain. RFQ segments along the length of the cell create a potential well, which limits the divergence of the traversing ions. DC offset voltages on these RFQ segments maintain a controlled ion velocity through the cell. Helium was used as a cooling gas to further decelerate the ions, facilitating charge exchange between 36S and a reaction gas. Helium provided the highest transmission of 30-80% for chlorine anions. The reaction gas NO2 was chosen to preferentially react with sulfur. Over seven orders of magnitude reduction of sulfur to chlorine was observed. After exiting the cell, the beam is reaccelerated prior to injection into the tandem accelerator for AMS analysis. Using 36Cl reference materials, it was determined that linear transmission results could be obtained for a 36Cl/Cl ratio ranging from 10−11 to 10−15. The measurements were stable over more than 24 hours of continuous measurement. A blank level on the order of 10−15 was observed. The ISA was used to measure unknown 36Cl /Cl ratio groundwater samples and the results are compared to external AMS measurements.

Bakgrund: Fysisk inaktivitet är ett av dagens största folkhälsoproblem där den fysiska aktiviteten är låg inom alla åldersgrupper. Rekommendationerna för fysisk aktivitet är 150-300 minuter med måttlig intensitet eller 75-150 minuter med hög intensitet per vecka. Betydelsen av att undersöka den äldre populationens fysiska aktivitet och mående är av yttersta vikt för att på en kommunal och regional nivå kunna sätta in lämpliga fysioterapeutiska åtgärder för att höja den egna skattade livskvaliteten och livsglädjen. Syftet: Syftet med denna studie var att undersöka självskattad fysisk aktivitet samt livskvalitet inom åldersgruppen 65+ år i Luleå kommun. Metod: En enkät bestående av FASTA samt SF-36 skickades ut via sociala nätverk till individer inom åldersgruppen 65+ år. 55 svar inkluderades varav 40 kvinnor och 15 män. Deltagarna delades in i grupper utefter ålder, kön samt aktivitetsnivå. Analys av data samt beräkningar av totalpoäng genomfördes i Google Sheets. Resultat: Det fanns könsskillnader vid självskattning av FASTA och SF-36. Män skattade något högre på alla kategorier jämfört med kvinnor. Självskattningen enligt FASTA sjönk desto äldre deltagarna blev med undantaget 65-70 år som skattade lägre på FASTA än de som var 70-75 år. Högre skattning på FASTA indikerar på en högre självskattning på SF-36 inom båda komponenterna. Ett undantag var åldersgruppen 80+ som hade högre självskattning på FASTA och SF-36, vilket kan bero på “healthy survivor effect”. Konklusion: Högre poäng på FASTA-skalan indikerar på högre självskattning på SF-36.

Health-related quality of life (HRQL) measures taken before and after coronary artery bypass grafting (CABG) aid in determining meaningful patient-perceived outcomes associated with alternative clinical interventions. This study compared performance of the Medical Outcomes Study Short Form-36 (MOS SF-36) subscales for Physical Functioning (PF), Role Physical (RP), Mental Health (MH), and Role Emotional (RE) against two other questionnaires, i.e. the Veteran's Specific Activity Questionnaire (VSAQ: self-efficacy for vigorous physical activity) and the Beck Depression Inventory (BDI-II: mental-emotional functioning). Seventy-one patients (59-M; 12-F; age, Mean + SD = 63 ± 8.6 years) were administered these three questionnaires just before and 3 months following CABG surgery. Score distributions were evaluated for the pre- and post-surgery measurements, as were change scores after CABG. All measures except the MOS SF-36 subscales for RP and RE showed statistically significant change after CABG (p<0.01). Only the subscales of RP and RE demonstrated substantial ceiling (21.0% and 56.3%) and floor effects (49.3% and 16.9%). Evaluation of individual change scores after CABG indicated that 59% and 62% of the patients, respectively, had clinically meaningful increases in the two measures of physical capability, i.e. PF and VSAQ. In contrast, 60% and 72% of patients, respectively, showed no clinically meaningful changes in the two measures of emotional functioning, i.e. RE and BDI-II scores. Chi-square analyses revealed that use of scales with similar definitional constructs resulted in significantly different surgical outcomes for the following: PF vs VSAQ (p<0.001), RP vs VSAQ (p<0.02); and MH vs BDI-II (p<0.0001). These findings illustrate the limitations in performance of the MOS SF-36 for assessing changes of importance in HRQL after CABG. The VSAQ and BDI-II, two simple measures of physical and emotional functioning that are fundamentally similar to those contained in the MOS SF-36, appear to be sensitive markers for detecting changes in these important outcomes after CABG surgery. / Master of Science

Since 2005, listed companies within the EU have been subject to common regulatory frameworks. With the introduction of IAS 36 paragraph 134, several countries have had to adapt to the new regulations to increase harmonization and comparability in accounting. This study investigates how two member states in the EU (Sweden and the Netherlands) adapted to the new regulations established by the IASB, which is the body that has received approval from the EU as an international standard setter.IAS 36 paragraph 134 was part of IASB's improvement projects regarding the impairments of goodwill and intangible assets with indefinable useful life. The goal of IAS 36 paragraph 134 was to increase the clarity and requirements regarding information on goodwill. The standard means that the companies are forced to provide information on impairment tests by detailing the management of goodwill in the form of disclosure requirements. Previously, companies were able to write off goodwill systematically, but after the change of IAS 36, they instead need to conduct annual impairment tests on Goodwill. The previous research has shown a reasonably weak compliance between the countries, which decreased interest in research during the present. The purpose of the study was to investigate how well Swedish and Dutch listed companies comply with the standard IAS 36 paragraph 134. The study used collected annual reports from 2022 where 40 companies were included in the survey, 20 Swedish and 20 Dutch. After the implementation of a chi-square test, the study concluded that there was no significant difference in the level of compliance between the countries. The results showed that both countries had a high level of compliance of IAS 36 paragraph 134, which can be explained by the countries' high adaptation to the new regulations. This study mentions several decisive factors to the high compliance with the standard.

Bakgrund. Transpersoners hälsa och välbefinnande är ett område som fått en ökad uppmärksamhet. Trots framsteg inom den psykologiska och medicinska behandlingen har många psykisk ohälsa och har ett stort lidande. Det saknas forskning som fokuserar på de specifika behov som transkvinnor upplever. Genom att förstå deras perspektiv och erfarenheter kan forskning bidrag till en bättre förståelse för hur vården skall utformas. Syfte: Syftet med denna uppsats är att undersöka hälsorelaterad livskvalitet och könskongruens bland transkvinnor som genomgått könsbekräftande vaginalplastik. Syftet är även att undersöka huruvida ifall förekomst av psykisk sjukdom påverkar livskvalitet och könskongruens. Metod: Kvantitativ metod via datainsamling av enkäter har använts. Två enkäter har använts RAND-36, ett patient-rapporterat utfallsmått (PROM) som mäter hälsorelaterad livskvalitet samt GCLS som är avsedd att mäta könskongruens hos transpersoner. En gruppjämförelse genomfördes mellan deltagare som uppgett förekomst av psykisk sjukdom och de som inte uppgett någon förekomst. Detta analyserades med ett MannWhitney U test och effektstorlek (Cohen’s) beräknades. Resultat: I resultatet framkom att deltagarna skattar sin fysiska och sociala livskvalité som mycket god. Upplevd könskongruens var mycket god, särskilt inom området psykiskt välbefinnande och könsorgan. Andra sekundära könskarakteristiska skattades som det lägsta området inom könskongruens. Deltagare som rapporterade psykisk sjukdom skattade sin hälsorelaterade livskvalitet och könskongruens lägre än de deltagare som inte hade någon psykisk sjukdom. Diskussion/slutsats: Transkvinnor som genomgått könsbekräftande vaginalplastik har god hälsorelaterad livskvalitet och könskongruens men att psykisk sjukdom kan påverka utfallet. Vidare forskning med före- och eftermätningar behövs för att utvärdera vilken effekt vaginalplastik har på livskvalitet och könskongruens bland personer med könsdysfori.

Uppsatsen undersöker utvecklingen av diskonteringsräntor vid nedskrivningsprövningar och efterlevnaden av IAS 36 till företag noterade på nordiska marknader från 2005 till 2023. Uppsatsen är av deskriptiv natur och har en explorativ ansats. Vi analyserar 836 årsredovisningar från 44 företag för att identifiera trender, metoder och följsamhet med IAS 36. Resultaten visar att median- och genomsnittliga diskonteringsräntor varit relativt stabila. Däremot avviker 25,8% av företagen från IAS 36 genom att använda diskonteringsräntor efter skatt. Uppsatsen upptäckte att 15 företag under perioden ändrat sin rapporteringsmetod för diskonteringsräntor mellan före och efter skatt. Baserat på dessa insikter föreslår uppsatsen en mall för optimal rapportering av diskonteringsräntor för att säkerställa bättre följsamhet och jämförbarhet med IAS 36. Dessa insikter belyser även vikten av framtida forskning om faktorer som påverkar justeringar av diskonteringsräntor.

本研究之研究主題有兩大部份。第一部份探討公司特質與其使用衍生性金融商品之關聯性。第二部份探討公司特質與其使用衍生性金融商品程度之關聯性，並檢驗我國財務會計準則第34號及第36號公報實施後，對企業操作衍生性金融商品之影響。 第一部份之實證結果顯示，公司規模愈大、長期負債比率愈高、股利發放率愈高、流動比率愈低、研發費用率愈高以及外銷比率愈高之公司，愈傾向使用衍生性金融商品。上述公司特質為企業使用衍生性金融商品之決定因素。 第二部份之實證結果顯示，公司規模愈大、長期負債比率愈高、股利發放率愈高以及外銷比率愈高的公司，其衍生性金融商品使用程度愈大。此外，第34號及第36號公報實施後，樣本公司使用衍生性金融商品之程度低於公報實施前，故推論此兩號公報之實施，的確影響公司對於衍生性金融商品之操作，使其態度趨於保守。 / This study focuses on the following issues. First, this study examines the relationship between corporate characteristics and its use of derivatives. Second, I further investigate the relationship between corporate characteristics and its degree of use of derivatives. In addition, the impact of SFAS No.34 and No.36 on corporate use of derivatives is also examined. The main conclusions are as follows. On the first issue, the empirical results show that for the firms with greater size, greater long-term liability ratio, greater dividend payout ratio, lower current ratio, greater R&D ratio and greater export ratio, they are more likely to use derivatives. These characteristics are important determinants for corporate use of derivatives. In the second issue, the empirical results indicate that for the firms with greater size, greater long-term liability ratio, greater dividend payout ratio and greater export ratio, their degrees of using derivatives are greater. In addition, the degree of corporate use of derivatives decreases after SFAS No. 34 and No. 36 became applicable. The corporate use of derivatives became more conservative after the application of these two pronouncements.

Background: Liver cirrhosis is a global health problem and a national health problem in Egypt. There is a lack of literature on Health-Related Quality of Life (HRQOL) and symptoms experience of liver disease and cirrhotic patients in Middle East, particularly in Egypt. Aims: This PhD had three major aims: First aim: To describe HRQOL of Egyptian liver cirrhotic patients and to identify and evaluate the factors associated with (HRQOL) physical and mental health domains. Second aim: To explore and describe experienced symptoms (prevalence, severity and hindrance) in Egyptian cirrhotic patients and to identify and evaluate factors associated with symptoms severity and symptoms hindrance (distress). Third aim: To explore and describe how cirrhotic patients in Egypt perceive social support from spouse, family and friends and to identify and evaluate factors associated with general perceived social support. Method: A cross-sectional study with a convenience sample of 401 patients from three hospitals in Cairo, Egypt, was conducted between June and August 2011. Patients were interviewed to complete a background data sheet, Short Form-36v2 (SF-36), the Liver Disease Symptom Index (LDSI)-2.0 and the Multidimensional Scale of Perceived Social Support (MSPSS). Results: Findings for first aim: The findings showed that all domains and component summary scores [Physical component summary score (PCS) and mental component summary score (MCS)] of the generic SF-36 were below the norm (cut-off score 50), suggesting that patients with liver cirrhosis in Egypt have poor HRQOL. About 87.2% of the patients rated their general health as poor or fair, which means the majority of these patients have low perceived general health. Many socio-demographic and medial factors were shown to be significantly associated with perceived HRQOL. Women, illiterate and unemployed people, and patients with frequent hospitalisation had poor PCS and MCS, while patients with advanced disease stage, increasing number of comorbidities and complications and those admitted to inpatients had significantly poorer PCS only. Perceived social support from a spouse had a statistically significant positive association with PCS and MCS, while perceived social support from family and friends had a statistically significant positive association with MCS only. Also, severity and hindrance of symptoms significantly correlated with PCS and MCS. Using stepwise multiple linear regression analysis, two models were developed to identify factors associated with PCS (Model 1) and MCS (Model 2) health. Model 1 could significantly explain 19% of the variation in PCS (R2 = 0.190, R2adj = 0.180, p = 0.0005), and four factors (symptoms severity, disease stage, comorbidities and employment status) were significantly (p ≤ 0.02) associated with PCS. Model 2 could significantly explain 31.7% of the variation in MCS (R2 = 0.317, R2adj = 0.308, p = 0.0005), and four factors (symptoms severity, employment status, perceived spouse support and perceived family support) were associated (p ≤ 0.04) with MCS. The key findings of this study were that severity of symptoms and social support from spouse and family were associated with HRQOL. Where patients with high symptoms severity were likely to report poor PCS and MCS; and patients with low perceived social support were likely to report poor MCS. Symptoms severity contributed significantly in explaining 28.7% of the variation in PCS and 43.6% of the variation in MCS. Findings for second aim: This study found that the majority of patients had one or more of a wide range of symptoms and social problems. Two-thirds of patients reported joint pain (78.3%), decreased appetite (75.6%) and memory problems (77.3%). Joint pain and depression were reported to have the biggest impact on daily life. Symptoms severity and distress were significantly higher among patients who were: female, illiterate, unemployed, and who had advanced cirrhosis with more complications and comorbidities (p ≤ 0.006). Symptoms severity (r=-0.206) and symptoms distress (r=-0.205) were negatively associated with perceived social support (p=0.005). Stepwise regression analysis showed that the regression model could significantly explain 19.6% of the variation in symptoms severity (R2 = 0.196, R2adj = 0.180, p = 0.0005), and 14% of the variation in hindrance of symptoms (R2 = 0.140, R2adj = 0.132, p = 0.0005). Being female, having an increasing number of liver disease complications, and having low perceived support from spouse were significantly associated with high-perceived symptoms severity and hindrance (p≤0.01). Findings for third aim: This study found that social support score was relatively high among patients with cirrhosis in Egypt (total score mean of MSPSS was 2.02± standard deviation (0.537), while perceived support from spouse was the highest source of support. 67.5% of the patients felt their spouse is around when they need him/her and 71.7% of them share their joys and sorrows with their spouse. Likewise, 64.9% of married people feel their spouse cares about their feelings. In relation to the perception of adequacy of family support, it was observed that 52.6% felt that their families do not really try to help them. At the same time, 52.1% reported that they got the emotional help and support that they needed from their families. Regarding perceived support from friends, more than half of the patients reported that their friends do not really try to help them (57.9%), they cannot count on their friends when things go wrong (65.6%) and they cannot talk about their problems with their friends (56.4%). There was a significantly positive association between the perception of social support and general health perception (GHP), suggesting that when social support decreases GHP also decreases or and vice versa (r= 0.208, p = 0.0005). Stepwise regression analysis showed that the regression model could significantly explain 10.9% of the variation in perceived social support (R2 = 0.109, R2adj = 0.100, p = 0.0005). Marital status, gender, age and employment status were significantly associated with general perceived social support (p ≤ 0.01), while unmarried, females, unemployed and elderly cirrhotic patients were vulnerable groups that were likely to perceive low social support. Overall discussion and conclusion: This is the first study to investigate HRQOL, symptoms experience and perceived social support in patients with liver cirrhosis in Egypt. All aspects of HRQOL of Egyptian cirrhotic patients were poor, and they were experiencing various symptoms that can affect their daily life. However, social support was found to be related to perceived symptoms severity and perceived poor mental health. Hence, social support may alleviate suffering for certain cirrhotic patients. Nurses have a responsibility to assess and treat symptoms that cirrhotic patients experience, particularly such treatable symptoms as depression, pain and decreased appetite. Also, nurses should involve the patient’s family in any plan of care. Future intervention studies that aim to develop programs to relieve treatable symptoms and enhance social support are also recommended.

Ziel der vorliegenden Arbeit ist die Untersuchung der gesundheitsbezogenen Lebensqualität bei Patienten mit gastroösophagealer Refluxerkrankung (GERD) unter „usual care“ Bedingungen über einen Zeitraum von zwei Jahren. Insgesamt wurden 6215 Patienten mit GERD in die Studie eingeschlossen und vier bis acht Wochen mit einem Protonenpumpenhemmer behandelt. Danach begann die Beobachtungsphase, in der keine weiteren Vorgaben zur Behandlung gemacht wurden. Die Lebensqualität wurde mit dem Short Form 36 (SF-36) und dem Quality of Life in Reflux and Dyspepsia (QOLRAD) zu Studienbeginn, nach zwei Wochen und im Anschluss daran einmal jährlich erhoben. Die Ergebnisse zeigen, dass die Lebensqualität von Patienten mit GERD im Vergleich zur Normpopulation deutlich eingeschränkt war. Nach zweiwöchiger Behandlung mit einem PPI stieg die Lebensqualität deutlich in allen gemessenen Bereichen. Nach 12 und 24 Monaten lag die Lebensqualität unter den Werten unmittelbar nach der Behandlungsphase, aber noch immer deutlich über den Ausgangswerten. Die Verbesserung der Lebensqualität war vor allem abhängig von einer Verbesserung der Symptome. Mit dem krankheitsspezifischen Messinstrument QOLRAD konnte die Veränderungen in der Lebensqualität der Patienten genauer erfasst werden als mit dem SF-36. Daher sollte bei Studien zur Lebensqualität bei GERD, insbesondere wenn Therapieeffekte gemessen werden sollen, möglichst ein krankheitsspezifisches Messinstrument zum Einsatz kommen. / The aim of this study is to analyse the health-related quality of life in patients with gastro-eosophageal reflux disease (GERD) under routine over a period of two years. 6215 patients with physician diagnosed GERD have been recruited. All patients received treatment with a proton pump inhibitor for four to eight weeks. Afterwards they entered the follow-up, and their treatment is at the discretion of their physicians. Quality of life was assessed with the questionnaires Short Form 36 (SF-36) and Quality of Life in Reflux and Dyspepsia (QOLRAD) at baseline, two weeks, and after one and two years. At baseline, quality of life in patients with GERD was lower than in the norm population. After two weeks treatment with PPI, quality of life improved in all dimensions. After 12 and 24 months, quality of life was lower than after two weeks, but significantly better than at baseline. The improvement of quality of life was particulary correlated with symptom improvement. Changes in quality of life could be more accurately described with the QOLRAD than with the SF-36. Therefore, studies on health related quality of life in GERD patients should include a disease specific questionnaire.