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Background and problem: Accounting shall give a true and a fair view of a company, where an annual report´s compliance with IFRS 7 and risk disclosure ratio is highly valued by stakeholders. Risks are always a relevant topic, as they arise unexpectedly and society´s expectations of businesses change. The information that companies provide regarding risk, both current and potential, is highly relevant to their stakeholders. Thus, risk disclosures are arguably one of the most important elements in the analysis of annual reports. This implies that companies’ risk disclosures are actualized and problematized, where compliance with Covid-19 related risks, interest rate risk and geopolitical instability increases the complexity of risk disclosures. As a result of the preceding, there is a valid reason to examine the extent to which companies listed on Nasdaq OMX Stockholm are complying with the IFRS framework and the IFRS 7 standard regarding to risk disclosures. Purpose: The purpose of this study is to examine the extent to which companies listed on Nasdaq OMX Stockholm provide information about risks in their annual reports. The study also aims to examine which factors affect the level of risk disclosure in companies’ annual reports. Research issue: To which extent do companies listed on Nasdaq OMX Stockholm provide risk disclosures in their annual reports and what are the factors that affect this choice? Method: The study adopts a quantitative research strategy in order to achieve the objectives set by there search issue. The research material consists of each company’s annual report from 2022, which implies that these are the source of information and that a content analysis is performed to quantify the content. The study has excluded the financial sector, as they are subject to special rules. The factors that are examined in the statistic models used to explain the effects on the amount of risk disclosures are: companysize, industry, audit firm, the size of the board of directors, the date of publication of the annual report and the number of pages in the annual report. The final sample size is 64 companies. Results and conclusions: The results of the study accept the hypothesis that firm size is an explanatory factor in the extent to which companies provide risk disclosures in their annual reports in relation to IFRS7. The remaining hypotheses are rejected, as the results could not prove any significance for the sevariables in relation to the extent of risk disclosures.

The purpose of this quantitative study was to determine if there is a significant difference in the academic and behavioral performance of students who had attended Putnam County’s prekindergarten program and students who qualified for, but had not attended Putnam County’s prekindergarten program. The researcher examined individual student data of specific students in three grade bands (elementary, middle, and high school). The grade levels included 3rd grade, 7th grade, and 9th grade. The data analyzed were students’ individual GPA, ACT Explore scores, MAP Universal Screener scores, number of days absent, and number of discipline referrals of students who had attended Putnam County’s prekindergarten program and students who qualified for Putnam County’s prekindergarten program, but had not attended. The population of this study consisted of 1,118 students in Putnam County, Tennessee. The researcher used end-of-year GPA, ACT Explore scores, fall and spring MAP universal screener scores in Math and Reading, absenteeism rates as defined by total number of days missed out of 180 instructional days, and end-of-year discipline referral rates. The researcher gathered this data from various resources such as individual student reports (MAP scores) and PowerSchool, which is Putnam County’s Student Information System. The data was then analyzed using a series of independent sample t-tests. Significant differences were found in all grade levels in GPA, MAP Reading, and MAP Math scores with students who had attended prekindergarten in Putnam County performing better than those who qualified for prekindergarten but had not attended. Significant differences were also found in 9th grade ACT Explore scores with students who had attended prekindergarten in Putnam County performing better than those who qualified for but had not attended. In regard to days absent and discipline reports, the only significant findings were found in 3rd grade with students who had attended prekindergarten in Putnam county missing fewer days than those who had not attended. This study concluded with recommendations that further specified focus should be applied to state-funded prekindergarten programs.

Household violence that involves children can be complicated situations to understand and describe for police responding to calls. Police reports are important in prosecuting cases by informing and reminding criminal justice personnel of what occurred in incidents, and inconsistencies between reports and accounts by involved persons can result in credibility loss and case dismissal (Gregory et al. 2011). Little research has been conducted on the construction of police reports, particularly in domestic violence cases involving children. This study uses three years of domestic violence police reports from a sheriff office*s database in Florida to distinguish information recorded for three types of domestic violence cases: adults only, children involved, and children present. Using a social constructionist criminologist perspective, recorded information in regards to victims, offenders, and violence mentions differ by the level of children*s involvement in cases. Discrepancies in report quality and details are important to social policy, as officers* perceptions of the involved individuals and resources, such as medical attention and injury photography, are guided by social narratives and stereotypes that can be improved through awareness and training.

Red light running is one of the main contributing factors of crashes in urban areas in Florida and the United States. Nationwide, according to preliminary estimates by the Federal Highway Administration (FHWA) 2001, there were nearly 218,000 red-light running crashes at intersections. These crashes resulted in as many as 181,000 injuries and 880 fatalities, and an economic loss estimated at $14 billion per year nationwide, According to the Community Traffic Safety Team Florida Coalition (A statewide traffic safety group) there were 9,348 crashes involving red-light running in Florida and 127 fatalities in 1999. This research study focused on studying the red light running crashes and violations in the State of Florida. There were three primary objectives for this research. The first primary objective was to analyze the red light running crashes in Florida from 2002 to 2004. The data for this part was collected from the Crash Analysis Reporting System of the Florida Department of Transportation. These crashes are reported as "disregarded traffic signal" as far as the first contributing cause. The analysis focused on the influences of different factors on red light running crashes including the driver (age group, gender, and DUI history) and the environment (time of day, day of week, type of road, and weather). However, not all red light crashes are reported as "disregarded traffic signal". Therefore, representing red light running crashes only through "disregard traffic signal" noted reports would underestimate the extent of red light running effects at a given intersection. Therefore, the second objective was to review the long form crash reports to determine the actual number of crashes related to red light running. The analysis for a random sample of the crashes on the sate roads of Florida on the year 2004 showed that the percentage of crashes related to red light running reported on the database was found to be (3.13%), and the percentage of crashes related to red light running reported in the original crash repot filled by the police officer are much higher than reported(5.63%), which shows the importance of standardizing the format and coding process for the long form crashes conducted by the police officers to help accurately identify the real cause of the crash at the studied location. The third objective was to analyze the violations data given for five intersections and find if there is a correlation between the average rate of violations per hour and the frequency of red light running crashes. The analysis showed that utilizing the limited number of intersections used in the study, it appears that there is no correlation between the average violations per hour and the red light running crashes at the studied locations.

Indiana University-Purdue University Indianapolis (IUPUI) / The dissertation consists of three essays attempting to assess the impact of expanded health insurance policy on cancer care continuum and measure the unbiased program effects after taking care of mis-measured cancer screening self-reports. The first essay examines the impact of the Affordable Care Act’s Medicaid expansion on time to oral cancer treatment initiation since diagnosis, quality of hospital care such as length of stay in the hospital, planned and unplanned readmissions post-surgery, and care outcome such as ninety-day mortality since surgery. The study uses two-way fixed effects linear model analysis under a difference-in-difference estimation setting to show that Medicaid expansion eligibility reduced overall oral cancer treatment initiation timing since diagnosis, including radiation initiation as well as first surgery of the primary site. It also shortened the length of stay in the hospital post-surgery. The second essay assesses the value of electronic medical records from Indiana health information exchange (IHIE) and survey self-reports of Indiana residents seen at Indiana University Health in measuring population-based cancer screening for colorectal, cervical, and breast cancer. Between the two measures of screening, the study examines association using Spearman’s rank correlation and concordance using Percent Agreement and Gwet’s Agreement Coefficient. Health information exchange and self-reports, both provided unique information in measuring cancer screening, and the most robust measurement approach entails collecting screening information from both HIE and patient self-report. In this study, we find evidence of measurement error in self-reports in terms of reporting bias. The majority of the publicly available datasets collect information on cancer screening behavior through patient interviews which are self-reported and may suffer from potential measurement errors. The third essay uses a nationwide population-based database and examines the true, unbiased impact of Medicaid expansion on cancer screening for breast, colorectal, cervical, and prostate cancers after correcting for any bias due to possible misclassification of the self-reported screening status. This study conducts a modified two-way fixed effects probit model under a difference-in-difference estimation setting to identify and correct the errors in the self-reports and estimate the unbiased program effect which shows positive impact on cancer screening with increased effect sizes.

Purpose: The purpose of this study is to explain and provide a more in-depth understanding of how the work around the audit of sustainability reports is carried out and what new regulations may mean for the work procedure. Method: The study has been conducted with a qualitative research approach where semistructured interviews were carried out. Furthermore, a deductive approach has been used in order to develop the previous research and to be able to analyze the relationship between theory and practice. Empiricism: The empirical evidence and the collected data consist of a presentation of the companies and the respondents of the interviews. The results of the interviews are presented in a table whose structure follows the interview guide. Conclusion: From this study, we can conclude that the work procedures for both sustainability specialists and auditors when reviewing sustainability reports look relatively similar, however certain limitations are experienced. Both parties express that the effect ofthe new regulation will not change the work procedure during the review but will require additional knowledge and expertise.

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Upon interviewing a sample of youths, researchers who study exposure to violence are often faced with a substantial number of reports of exposure to violence and no way to confirm the veracity of these claims. The remarkably high levels of violence exposure reported by young preschool children (Richters & Martinez, 1990), paired with the low concordance between parents and children concerning what violence the child had witnessed and experienced (Howard, Cross, Li & Huang, 1999; Shahinfar, Fox & Leavitt, 2000), suggests that child self-reports of exposure to violence may not be entirely veridical. Since self-reports appear to be the only feasible method of measuring lifelong exposure to violence, determining the possible causes of false reports and investigating possible predictors should be a significant aspect of studying youth exposure to violence. With this thesis, I have investigated the veracity of child self-reports by comparing responses to a life-long exposure to violence questionnaire administered first between 1997 and 1999, and a second time two years later. Inconsistent reports, wherein an initial report of exposure to a particular violent instance was not confirmed by re-reporting at the second interview, were prevalent on a variety of violence-assessment items, including witnessing a murder and being the victim of a physical attack. For instance, when initially interviewed, approximately one in seven Chicago children aged 8 to 17 reported witnessing a shooting at least once during their lives. Alarmingly, 50% of these children did not confirm this instance of violence when interviewed again two years later. In an effort to identify self- or parent-reported characteristics and behaviours predictive of inconsistent responses concerning witnessing a shooting, I conducted several series of Binomial and Multinomial Logistic Regression analyses. Explanatory variables were selected to be representative of two main likely reasons for inconsistent self-reports: misremembering due to forgetting over time and the inaccuracy of children's memories, and misinformation due to an impulsive propensity towards lying or exaggeration. My findings suggest that, in comparison to individuals who confirmed their initial reports of having 'witnessed a shooting', individuals who retracted their initial claims were generally younger, from a higher socio-economic status level neighbourhood, admittedly lacked guilt after misbehaving, desired a lot of attention, and reported less impulsivity as measured by delinquency and behavioural impulsivity scales. / Thesis / Master of Science (MSc)