La transition agroécologique est annoncée par les pouvoirs publics comme le tournant majeur à venir de l’agriculture. Dans le même temps, les consommateurs et la société civile se montrent plus soucieux de l’alimentation et des questions agricoles. La dimension environnementale de la production agricole semble prendre une importance de plus en plus forte. L’agriculture francilienne doit alors composer avec ces nouvelles injonctions agricoles dans un contexte de grandes cultures implantées sur un territoire aux multiples enjeux (alimentaires, écologiques, économiques et d’aménagements). Quelle(s) forme(s) prend la transition agroécologique, quel(s) impact(s) a-t-elle sur les agriculteurs franciliens et la composition des exploitations, en quoi ces changements agricoles peuvent-ils amener à de nouvelles compositions territoriales : voici quelques-unes des questions qui animent et articulent ce travail doctoral. / Public authorities announced the agroecological transition as a major turning point to come for agriculture. At the same time, consumers and civil society are more and more aware of food and agricultural issues. The environmental dimension of the agricultural production seems to strongly gain in importance. The agriculture of the Île-de-France region is dealing with these new injunctions in a context of well-established field crops on a territory facing high stakes (regarding food, the environment, the economy and land planning). What form does this agroecological transition take, what impacts will this transition have for the farmers of Île-de-France and how do these changes lead to new territorial configurations: here are some of the issues that drive this doctoral research.

The purpose of this thesis is to determine if impairment of goodwill is a value relevant factor to the investors in the companies listed on the Stockholm Large Cap stock exchange. This paper focuses on the annual reports from the 100 largest companies listed on the exchange.   The empirical model used is Capital Market Research and Market Based Accounting Research which is derived from Positive Accounting Theory. Capital Market Research and Market Based Accounting Research are based on critical assumptions made in the Efficient Market Hypothesis which is why it has its own section in the theoretical chapter. The theoretical chapter contains extensive information regarding the components of goodwill, its uses in accounting and how it is meant to be dealt with.  The analysis connects our empirical findings with our empirical model in order to draw conclusions from the output gathered in Minitab. Our analysis shows that only small proportions of the large quantities of goodwill on the Swedish stock exchange are impaired on a yearly basis. We also find that impairment of goodwill does not have a significant impact on market value, however goodwill itself does.  Investors either do not view impairment of goodwill as value relevant, or the impairment was known beforehand and was therefore reflected in the price of the stock. Goodwill is considered value relevant most likely due to investors viewing the preeminence of goodwill as a sign that the company will draw benefit from the underlying assets for years to come.    We conclude that impairment of goodwill is not a value relevant factor to the investors in the Swedish stock exchange, but that goodwill, and increasing goodwill is. The paper ends with suggestions for further research. / Syftet med denna avhandling är att fastställa om nedskrivning av goodwill är en värderelevant faktor för investerarna på den svenska Large Cap-börsen. Denna avhandling fokuserar på årsredovisningarna från de 100 största bolagen som är noterade på denna börs.  De empiriska modeller som används är kapitalmarknadsforskning och marknadsbaserad redovisningsforskning, vilka båda härstammar från positiv redovisningsteori. Kapitalmarknadsforskning och marknadsbaserad redovisningsforskning baseras på viktiga antagande gjorda i den effektiva marknadshypotesen, som har sitt egna avsnitt under teorikapitlet. Teorikapitlet innehåller omfattande information gällande komponenterna i goodwill, dess användning inom redovisning samt hanteringen av goodwill.  Analysen kopplar samman våra empiriska fynd med vår empiriska modell i syfte att dra slutsatser kring resultaten som sammanställts från programmet  Minitab. Vår analys visar att förhållandevis små mängder av de enorma goodwillposterna på den svenska Large cap-börsen skrivs ner på årlig basis. Vi finner också att nedskrivning av goodwill inte har någon väsentlig påverkan på bolagets marknadsvärde, vilket däremot goodwillposten i sig har. Antingen så ser inte investerarna nedskrivning av goodwill som värderelevant eller så var nedskrivningarna kända i förväg och således redan inräknade i aktiens pris. Att goodwill i sig är betraktat som värderelevant beror troligen på att investerarna ser innehavet av goodwill som ett tecken på att bolaget kommer dra nytta av dessa underliggande tillgångar under de kommande åren.    Vi drar slutsatsen att nedskrivning av goodwill inte är en värderelevant faktor för investerarna på den svenska börsen, men däremot att goodwill och en ökning av goodwillposten är värderelevant. Uppsatsen avslutas med förslag till ytterligare forskning

Die Arbeit stellt einen inhaltlichen Beitrag zur Nachhaltigkeitsdiskussion im Energiebereich dar, ordnet sich in den Forschungsstrang der Energy-Analysis ein und dient der politischen Entscheidungsvorbereitung bei Ungewissheit. Folgenden Fragen wird für die deutsche Ebene im globalen Kontext vornehmlich nachgegangen: - Welchen Kriterien muss ein zukunftsfähiges Energiesystem genügen, mit welchen Technologien und Strategien lässt es sich innerhalb welcher Zeiträume realisieren" - Wie handeln wichtige Akteure und welche Maßnahmen sind nötig" - Sind internationalen Kooperationen notwendig und nach welchen Leitlinien müssen diese gestaltet werden" Die Methode der Methode Energy-Analysis wird zudem durch die Integration aller diskutierten Nachhaltigkeitsdimensionen weiterentwickelt und aktuellen Diskussionen angepasst. Entstanden ist die Arbeit in einem Team des Wuppertal Instituts für Klima, Umwelt, Energie und muss im Kontext der anderen Arbeiten gesehen werden. Zunächst werden so genannte präventive Technologiebewertungen wichtiger technologischer Strategien vorgenommen. Dabei finden Methoden wie Ökobilanzierungen, Systemanalysen, Szenarioanalysen und ökonomische Betrachtungen Anwendung. Daran anschließend erfolgt die Analyse von Technologielinien des Energiebereichs. Diese werden anhand technischer, ökologischer, ökonomischer und sozialer Kriterien in Bezug auf die zuvor festgelegten Ziele bewertet. Der Kern der Untersuchung besteht in dem Durchführen einer systemanalytischen Untersuchung und dem Erstellen von Energieszenarien auf deutscher und globaler Ebene. Es wird damit u.a. der Frage nachgegangen, wie Klimaschutzziele zu erreichen sind. Auf den Szenarien aufbauend erfolgt eine tiefer gehende Betrachtung zweier Teilbereiche, denen eine entscheidende Rolle zukommen wird (Biomasse, Solarkooperation mit Nordafrika). Methodisch werden diese Bereiche aus akteursorientierter und systemischer Perspektive analysiert und daraus Handlungsempfehlungen abgeleitet.

No description available.

Objective  Paper I: Most screening and opportunistically detected abdominal aortic aneurysms (AAA) are small and kept under surveillance for several years before preventive surgery. Living with the diagnosis of an AAA may have an influence on the patient’s life. The aim was to review systematically review the current knowledge of the effect on health related quality of life (HRQoL) and patients’ experiences of living with an AAA while under surveillance. Paper II: To investigate HRQoL and comorbidity in men with screening detected AAA, Sub-Aneurysmal aorta (SAA) and Controls at baseline screening and after long-term follow-up. Methods  Paper I: A systematic literature review of quantitative and qualitative studies, which were quality assessed according to the GRADE system, was carried out. PubMed, Cochrane, Embase, CINAHL, PsycINFO, and MEDLINE were searched. Narrative synthesis and meta-analysis were performed and reported according to the Preferred Reporting Items for Systematic Reviews and Meta-Analyses statement. Paper II: Between 2006 and 2015, 16 689 sixty-five-year old men participated in the aortic screening program in the county of Uppsala in Sweden. All 539 men diagnosed with an SAA or AAA were invited to participate in the study UpAAA and 324 accepted. Baseline questionnaires was distributed after screening, and at 5-year follow-up. For each year a control group of approx. 50 men, participating in the screening program with normal aorta, were included.  Results Paper I: Synthesis and meta-analyses of studies based on the Short Form-36 demonstrated that patients with an AAA consistently rated their general health lower than controls and conveyed no significant negative impact for patients with an AAA when assessed at follow up and compared with pre-screening. Analysis of HRQoL estimates of mental health, anxiety, and depression demonstrated no significant differences for patients with AAA compared with controls, or within the AAA group. Qualitative studies revealed that patients with an AAA felt safe being under surveillance and receiving a diagnosis of AAA set thoughts and feelings in motion regarding health, ageing, and mortality. Patients’ lack of knowledge about the disease, its progression, and future planning can cause insecurity and worries. Paper II: AAA and SAA group both has impairment in the physical dimensions of HRQOL and a higher prevalence of co-morbidity at baseline, compared to controls. At 5-year follow-up, the similarities between AAA and SAA group remained with no difference in HRQOL but a higher prevalence of CVD, hypertension and diabetes in men with AAA. Compared with controls both AAA and SAA had significantly higher impairment in HRQoL, and prevalence of co-morbidity and the AAA group was most affected.

Sammanfattning Datum: 2023-05-30 Nivå: Kandidatuppsats i företagsekonomi, 15 hp Institution: Akademin för Ekonomi, Samhälle och Teknik, Mälardalens Universitet  Författare: Andreas Byström Wilhelm Stenlund                        97/09/12            02/04/09 Titel: Goodwillnedskrivning, en jämförelse mellan noterade och onoterade  företag. Handledare: Aija Voitkane  Nyckelord: Goodwill, Goodwillnedskrivning, IFRS, IAS36, Informationsasymmetri, Opportunism, Marknad, Noterade företag, Onoterade företag. Frågeställningar: Vilka variabler påverkar hanteringen av goodwillnedskrivning?  Finns det skillnader mellan noterade och onoterade företag vad gäller variablernas påverkan på goodwillnedskrivning?  Syfte: Studien syftar till att undersöka goodwillhanteringen i noterade och onoterade företag för att bidra med eventuell kunskap om diskrepans i redovisningspraktik som styrs av möjligheter till opportunism.  Metod: En kvantitativ forskningsmetod har använts, sekundärdata i form av årsredovisningar 2019–2021 har samlats in via databasen Retriever Business. Därefter har korrelations- och regressionsanalyser genomförts.  Slutsats: Studien konstaterar att det finns en positiv korrelation mellan att vara noterad och procentuell goodwillnedskrivning, samt att noterade företag jämfört med onoterade skriver ned högre andel av goodwill. I övrigt har inga signifikanta samband mellan de undersökta variablerna och goodwillnedskrivning upptäckts, varpå inga övriga skillnader mellan noterade och onoterade företag har kunnat konstateras. / Abstract Date: 2023-05-30 Level: Bachelor thesis in Business Administration, 15 cr  Institution: School of Business, Society and Engineering, Mälardalen University  Authors: Andreas Byström, Wilhelm Stenlund                   97/09/12              02/04/09 Title: Goodwillimpairment, a comparison between listed and unlisted companies.  Supervisor: Aija Voitkane Keywords: Goodwill, Goodwillimpairment, IFRS, IAS 36, Informationsasymmetri,  Opportunism, Market, Listed, Unlisted.  Research Questions: What variables are considered to affect the management of goodwill impairment? Are there differences between listed and unlisted companies in terms of the variable's impact on goodwill impairment?  Purpose: The study aims to investigate goodwillimpairment in listed and unlisted companies to contribute with possible knowledge about discrepancy in accounting practice that is governed by opportunities for opportunism.  Method: This study is based on a quantitative research method where secondary data has been collected through the database Retriever Business, the data has been collected via annual reports for year 2019–2021. Descriptive statistics has been analyzed in combination with correlation- and regression analysis through Rstudio.  Conclusion: The study states that there is a positive correlation between being listed and percentage write-down of goodwill, and that compared to unlisted companies, listed companies write down a higher percentage of goodwill. Otherwise, no significant relationships between the examined variables and goodwill write-downs have been discovered, whereupon no other differences between listed and unlisted companies have been ascertained.

The purpose of this thesis project was to examine the effects of chronic alcohol on the excitability and molecular adaptation of GABA neurons of the ventral tegmental area (VTA). GABA neurons are of interest with regards to ethanol intoxication, reinforcement, and dependence due to their widespread distribution and connectivity to mesocorticolimbic dopamine (DA) neurons implicated in alcohol reward and addiction. Since we have previously shown adaptation of VTA GABA neuron firing rate to chronic ethanol (Gallegos, Criado et al. 1999) and suppression of gap-junction (GJ) mediated coupling between these neurons by acute ethanol (Stobbs, Ohran et al. 2004), we wanted to further characterize the effects of chronic ethanol on VTA GABA neuron excitability, electrical coupling and molecular adaptation. In particular, we analyzed the GJ mediated coupling and protein regulation of VTA GABA neurons following a three week period of continuous ethanol exposure via liquid diet. Although some animals showed tolerance, there was no significant tolerance to ethanol inhibition of GJ-mediated electrical coupling. In addition, we were able to characterize differences in mRNA expression levels for the DA synthesizing enzyme tyrosine hydroxylase (TH), the DA D2 receptor and the NMDAR2B receptor subunit in DA versus GABA neurons, all three of which were expressed at higher levels in DA neurons. We also determined the effects of chronic ethanol on mRNA levels of these same proteins as well as μ-opioid receptors (μORs) and connexin-36 (Cx36) GJs. Most significantly, we found a down-regulation of the DA D2 receptor, confirming that molecular modification occurs in these VTA GABA neurons with chronic alcohol. While we reject our hypothesis that acute ethanol inhibition of VTA GABA neuron electrical coupling would undergo tolerance to chronic ethanol in these non-dependent rats, which was the focus of this thesis, it remains to be determined if tolerance to chronic ethanol might be obtained in ethanol-dependent rats.

As nearly one third of the world's population lives in an area that is in some way touched by war, researchers have long been interested in the varied impacts of conflict on civilians. Many indicators, measuring both physical and mental constructs, have been assessed in war-torn populations from around the world, one of which is health-related quality of life (HRQoL). The occupied Palestinian Territories (oPt) are one region in which copious research on health indicators has been undertaken in an effort to understand how long-term conflict manifests itself in noncombatant populations. However, existing studies focus primarily on indicators within the Palestinian population itself that impact HRQoL, and not on the extent to which the presence of the conflict and its consequences disturb physical and mental health outcomes compared to areas without conflict. The purpose of this study is to evaluate the impact of long-term conflict by comparing HRQoL in the oPt and the neighboring country of Jordan, as well as to assess how demographic factors such as socioeconomic status and household size can moderate or aggravate this impact. The potential mediating factors of insecurity and perceived stress will also be assessed. This study found that the presence of conflict was not the most significant predictor of low HRQoL. The mitigating factor of a traditional foundation of mental resilience in Palestinian culture is addressed as a potential explanation for this result. The implications of this study are wide-ranging, particularly in their ability to contribute to healthcare policy recommendations in war-affected areas, and to bolster our understanding of the health status and needs of those living in these areas.

My research problem is that there are different ways to organize a chief guardians office at the same time as the Deputy Inquiry (2021:36) gives suggestions on making one type of organization form mandatory. The chief guardians are not uniform and the muncipalities can organize their chief guardians office in different ways. At the same time, the Deputy Inquiry (2021:36) have given a proposals to restrict municipal self government in order to ensure increased quality and legal certainty in the exercise of authority through a certain type of organization.The purpose of my thesis is to shed light on muncicipalities choice of organizational form for their chief guardians office and officials perceptions of its advantages and disadvantages of the same. The thesis theoretical framework is partly organizations as instruments, partly the values of democray, rule of law and efficiency. I use a qualitative reserach design where my material consists of interviews and public documents. My conclusion is that there are different reasons/purposes for the chosen forms of organization. The purposes are not identical with each other. The purposes also differs between whether the chief guardians office is conducted in-house or through collaboration.My thesis shows that the pros and cons of the different types of form of organization differs.Regardless of whether the organization is in collaboration or under its own auspeices, the bord of chief guardian or chief guardian can contribute to organizational structures that can have different advantages and disadvantages. Chief guardians that are organized via intermunicipal collboration can easily recruit personel, has judicial competence and has more personel. They also contribute to increased uniformity over a larger geographic area. But they can also have negative effects such as can be derived from structure. An unexpected but interesting finding that emerged during my work is to be ”made visible”. In my analysis Iargue that democracy maybe is the value that underlies efficieny and rule of law.There are perceptions about a most appropriate way to organize the chief guardians office of. My conclusion is that the joint committe is perceived to be the most appropriate form of organization.

Chronic diseases such as diabetes have become increasingly prominent around the world. Diabetes care requires a combination of medication, exercise, diet, self-management education, and psychosocial care to reduce the risk of long-term complications. Following this strict regimen can have an adverse effect on the patient's quality of life. Quality of life is a broad concept that is difficult to define and study. This study focused on the health-related component of quality of life. Diabetes is reaching epidemic proportions in Kuwait. While the incidence of the disease is documented, little is known about its effect on the life of the Kuwaiti population. This is partly due to the lack of valid Arabic versions of health-related quality of life (HRQOL) instruments. The purpose of this study was to investigate the construct validity of two HRQOL measures in a sample of older adults in Kuwait with Type 2 diabetes. The two measures were the Short Form 36-Item Health Survey version 2.0, a generic measure, and the Problem Areas in Diabetes survey, a disease-specific measure. A total of 240 Kuwaiti citizens over the age of 55 years living in Kuwait City participated in this study. Participants were divided into two groups: the Diabetes Group included 120 older adults with diabetes and the Control Group included 120 older adults without diabetes. Three approaches were used to assess the construct validity of the Arabic versions of the SF-36v2 Health Survey and the Problem Areas in Diabetes survey: factor analysis, correlation, and known-group method. The results of this study support the use of the Arabic versions of the two surveys to measure HRQOL of older adults in Kuwait with Type 2 diabetes. Standards for construct validity were well met, with few exceptions. / Physical Therapy