Search results for: Fredrik Öhberg

Authors: Gunilla Dahlgren, Per Liv, Fredrik Öhberg, Lisbeth Slunga Järvholm, Mikael Forsman, Börje Rehn

Abstract:

Background: Accuracy of risk assessment tools in hand-repetitive work is important. This can support precision in the risk management process and for a sustainable working life for women and men equally. Musculoskeletal disorders, MSDs, from the hand, wrist, and forearm, are common in the working population. Women report a higher prevalence of MSDs in these regions. Objective: The objective of this study was to compare if women and men who performed the identical hand-intensive work task were rated equally using the Hand Activity Threshold Limit Value® (HA-TLV) when self-rated and observer-rated. Method: Fifty-six workers from eight companies participated, with various intensities in hand-repetitive work tasks. In total, 18 unique identical hand-intensive work tasks were executed in 28 pairs of a woman and a man. Hand activity and force levels were assessed. Each worker executed the work task for 15 minutes, which was also video recorded. Data was collected on workers who self-rated directly after the execution of the work task. Also, experienced observers performed ratings from videos of the same work tasks. For comparing means between women and men, paired samples t-tests were used. Results: The main results showed that there was no difference in self-ratings of hand activity level and force by women and men who executed the same work task. Further, there was no difference between observer ratings of hand activity level. However, the observer force ratings of women and men differed significantly (p=0.01). Conclusion: Hand activity and force levels are rated equally in women and men when self-rated, also by observers for hand activity. However, it is an observandum that observer force rating is rated higher for women and lower for men. This indicates the need of comparing force ratings with technical measures.

Keywords: gender, equity, sex differences, repetitive strain injury, cumulative trauma disorders, upper extremity, exposure assessment, workload, health risk assessment, observation, psychophysics

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Authors: Arne Fagerstrom, Gary Cunningham, Fredrik Hartwig

Abstract:

In this paper, a theory of sustainable enterprises, sustainable enterprise theory (SET), is developed. The sustainable enterprise theory can only be a valid theory if knowledge about life and nature is complete. Knowledge limitations should not stop enterprises from doing business with a goal of better long-term life on earth. Life demands stewardship of the resources used during one’s lifetime. This paper develops a model influenced by (the classical) enterprise theory and resource theory that includes more than money in the business activities of an enterprise. The sustainable enterprise theory is then used in an analysis of accountability and in discussions about sustainable businesses.

Keywords: sustainable business, sustainability reporting, sustainable values, theory of the firm

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Authors: Roya Alipour

Abstract:

The present study concentrates on answering the question of whether there are unintentional differences between genders in the translation of emotive and non-emotive texts, resulting in female translators preferring more expressive words when translating emotive texts in comparison to their male counterparts. The works of four translators, two males and two females, who had translated Fredrik Backman’s novel: A Man Called Ove, from English into Persian were used as samples of the study. To answer the research question, qualitative method was used, and the data were collected by analyzing some words, phrases and sentences as the bases for analysis. It was concluded that although there were obvious differences in word choice in translations, no specific pattern was found that showed gender might affect translation of emotive and non-emotive texts.

Keywords: translation, gender, word choice, translator, A Man Called Ove

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Authors: Fredrik Hartwig, Peter Lindberg

Abstract:

In 2004, the International Accounting Standards Board (IASB) issued new accounting standards for impairment testing of goodwill. IFRS 3 Business Combinations and IAS 36 Impairment of Assets prohibited amortization of acquired goodwill and instead required companies to test goodwill for impairment annually or more often if necessary. The goodwill impairment test is based on management’s judgement and estimations, making the impairment-only-approach subjective and unreliable. Management can use the discretion opportunistically by managing goodwill impairments. The IASB’s remedy to the reliability problem has been to demand transparent financial reports. IAS 36 paragraph 134 requires detailed disclosures regarding the impairment test in order to make potentially unreasonable assumptions and estimations visible. The disclosure requirements should thus (in theory) make it more difficult for management to ‘choose’ assumptions and estimations that suit an agenda. Whether the requirement to disclose detailed disclosures regarding the impairment test leads to less opportunism is however an empirical question. This work analyses whether one of the required disclosures in IAS 36 paragraph 134, the reported discount rate, differs from an independently estimated risk-adjusted discount rate. Estimates of discount rates that are either lower or higher than the independently estimated discount rate are here defined as opportunism. In the former case - i.e. when the reported discount rate is lower - the objective may be to avoid profit reducing impairment charges. In the latter case - i.e. when the reported discount rate is higher - the objective may be to reduce profits or take ‘big baths’. This paper differs in one important respect from previous similar studies, the majority of which are based on purely descriptive statistics; we use multivariate regression analysis to analyze what factors affect deviations between disclosed discount rates and independently estimated discount rates. The sample consists of Swedish and Finnish listed companies. Swedish and Finnish listed companies are analysed since the accounting oversight bodies differ between the two countries. The results show that discount rate deviations in Swedish and Finnish listed companies are significantly related to accounting oversight, size and industry but not financial risk, business risk and goodwill intensity.

Keywords: discount rate, manipulation, goodwill impairment test, disclosures

Procedia PDF Downloads 129

Authors: Angelica Corcoran, Fredrik Lind, Pavleta Knutsson, Henrik Thunman

Abstract:

Solid waste volumes are at current predominately deposited on landfill. Furthermore, the impending climate change requires new solutions for a sustainable future energy mix. Currently, solid waste is globally utilized to small extent as fuel during combustion for heat and power production. Due to its variable composition and size, solid waste is considered difficult to combust and requires a technology with high fuel flexibility. One of the commercial technologies used for combustion of such difficult fuels is circulating fluidized beds (CFB). In a CFB boiler, fine particles of a solid material are used as 'bed material', which is accelerated by the incoming combustion air that causes the bed material to fluidize. The chosen bed material has conventionally been silica sand with the main purpose of being a heat carrier, as it transfers heat released by the combustion to the heat-transfer surfaces. However, the release of volatile compounds occurs rapidly in comparison with the lateral mixing in the combustion chamber. To ensure complete combustion a surplus of air is introduced, which decreases the total efficiency of the boiler. In recent years, the concept of partly or entirely replacing the silica sand with an oxygen carrier as bed material has been developed. By introducing an oxygen carrier to the combustion chamber, combustion can be spread out both temporally and spatially in the boiler. Specifically, the oxygen carrier can take up oxygen from the combustion air where it is in abundance and release it to combustible gases where oxygen is in deficit. The concept is referred to as oxygen carrier aided combustion (OCAC) where the natural ore ilmenite (FeTiO3) has been the oxygen carrier used. The authors have validated the oxygen buffering ability of ilmenite during combustion of biomass in Chalmers 12-MWth CFB boiler in previous publications. Furthermore, the concept has been demonstrated on full industrial scale during combustion of municipal solid waste (MSW) in E.ON’s 75 MWth CFB boiler. The experimental campaigns have showed increased mass transfer of oxygen inside the boiler when combustion both biomass and MSW. As a result, a higher degree of burnout is achieved inside the combustion chamber and the plant can be operated at a lower surplus of air. Moreover, the buffer of oxygen provided by the oxygen carrier makes the system less sensitive to disruptions in operation. In conclusion, combusting difficult fuels with OCAC results in higher operation stability and an increase in boiler efficiency.

Keywords: OCAC, ilmenite, combustion, CFB

Procedia PDF Downloads 238

Authors: Likith Reddy Pinninti, Fredrik Ribsskog Staven, Leslie Robert Noble, Jorge Manuel de Oliveira Fernandes, Deepti Manjari Patel, Torstein Kristensen

Abstract:

Understanding fish behavior is essential to improve animal welfare in aquaculture research. Behavioral traits can have a strong influence on fish health and habituation. To identify the genes and biological pathways responsible for lumpfish behavior, we performed an experiment to understand the interspecies relationship (mutualism) between the lumpfish and salmon. Also, we tested the correlation between the gene expression data vs. observational/physiological data to know the essential genes that trigger stress and swimming behavior in lumpfish. After the de novo assembly of the brain transcriptome, all the samples were individually mapped to the available lumpfish (Cyclopterus lumpus L.) primary genome assembly (fCycLum1.pri, GCF_009769545.1). Out of ~16749 genes expressed in brain samples, we found 267 genes to be statistically significant (P > 0.05) found only in odor and control (1), model and control (41) and salmon and control (225) groups. However, genes with |LogFC| ≥0.5 were found to be only eight; these are considered as differentially expressed genes (DEG’s). Though, we are unable to find the differential genes related to the behavioral traits from RNA-Seq data analysis. From the correlation analysis, between the gene expression data vs. observational/physiological data (serotonin (5HT), dopamine (DA), 3,4-Dihydroxyphenylacetic acid (DOPAC), 5-hydroxy indole acetic acid (5-HIAA), Noradrenaline (NORAD)). We found 2495 genes found to be significant (P > 0.05) and among these, 1587 genes are positively correlated with the Noradrenaline (NORAD) hormone group. This suggests that Noradrenaline is triggering the change in pigmentation and skin color in lumpfish. Genes related to behavioral traits like rhythmic, locomotory, feeding, visual, pigmentation, stress, response to other organisms, taxis, dopamine synthesis and other neurotransmitter synthesis-related genes were obtained from the correlation analysis. In KEGG pathway enrichment analysis, we find important pathways, like the calcium signaling pathway and adrenergic signaling in cardiomyocytes, both involved in cell signaling, behavior, emotion, and stress. Calcium is an essential signaling molecule in the brain cells; it could affect the behavior of fish. Our results suggest that changes in calcium homeostasis and adrenergic receptor binding activity lead to changes in fish behavior during stress.

Keywords: behavior, De novo, lumpfish, salmon

Procedia PDF Downloads 173

Authors: Shaher A. I. Shalfawi, Fredrik Hviding, Bjornar Kjellstadli

Abstract:

The main purpose of this study was to measure the effect of two different strength training methods on muscle strength, muscle mass, fat mass and endurance factors. Fourteen physical education students accepted to participate in this study. The participants were then randomly divided into three groups, traditional training group (TTG), cluster training group (CTG) and control group (CG). TTG consisted of 4 participants aged ( ± SD) (22.3 ± 1.5 years), body mass (79.2 ± 15.4 kg) and height (178.3 ± 11.9 cm). CTG consisted of 5 participants aged (22.2 ± 3.5 years), body mass (81.0 ± 24.0 kg) and height (180.2 ± 12.3 cm). CG consisted of 5 participants aged (22 ± 2.8 years), body mass (77 ± 19 kg) and height (174 ± 6.7 cm). The participants underwent a hypertrophy strength training program twice a week consisting of 4 sets of 10 reps at 70% of one-repetition maximum (1RM), using barbell squat and barbell bench press for 8 weeks. The CTG performed 2 x 5 reps using 10 s recovery in between repetitions and 50 s recovery between sets, while TTG performed 4 sets of 10 reps with 90 s recovery in between sets. Pre- and post-tests were administrated to assess body composition (weight, muscle mass, and fat mass), 1RM (bench press and barbell squat) and a laboratory endurance test (Bruce Protocol). Instruments used to collect the data were Tanita BC-601 scale (Tanita, Illinois, USA), Woodway treadmill (Woodway, Wisconsin, USA) and Vyntus CPX breath-to-breath system (Jaeger, Hoechberg, Germany). Analysis was conducted at all measured variables including time to peak VO2, peak VO2, heart rate (HR) at peak VO2, respiratory exchange ratio (RER) at peak VO2, and number of breaths per minute. The results indicate an increase in 1RM performance after 8 weeks of training. The change in 1RM squat was for the TTG = 30 ± 3.8 kg, CTG = 28.6 ± 8.3 kg and CG = 10.3 ± 13.8 kg. Similarly, the change in 1RM bench press was for the TTG = 9.8 ± 2.8 kg, CTG = 7.4 ± 3.4 kg and CG = 4.4 ± 3.4 kg. The within-group analysis from the oxygen consumption measured during the incremental exercise indicated that the TTG had only a statistical significant increase in their RER from 1.16 ± 0.04 to 1.23 ± 0.05 (P < 0.05). The CTG had a statistical significant improvement in their HR at peak VO2 from 186 ± 24 to 191 ± 12 Beats Per Minute (P < 0.05) and their RER at peak VO2 from 1.11 ± 0.06 to 1.18 ±0.05 (P < 0.05). Finally, the CG had only a statistical significant increase in their RER at peak VO2 from 1.11 ± 0.07 to 1.21 ± 0.05 (P < 0.05). The between-group analysis showed no statistical differences between all groups in all the measured variables from the oxygen consumption test during the incremental exercise including changes in muscle mass, fat mass, and weight (kg). The results indicate a similar effect of hypertrophy strength training irrespective of the methods of the training used on untrained subjects. Because there were no notable changes in body-composition measures, the results suggest that the improvements in performance observed in all groups is most probably due to neuro-muscular adaptation to training.

Keywords: hypertrophy strength training, cluster set, Bruce protocol, peak VO2

Procedia PDF Downloads 250