169,876 research outputs found
Effect of Lactobacillus plantarum 299v on symptom relief in patients with IBS – A systematic review
No full textTitle: Effect of Lactobacillus plantarum 299v on symptom relief in patients
with IBS – A systematic review
Author: Madeléne Ingesson & Amanda Wellander
Supervisor: Heléne Bertéus Forslund
Examiner: Frode Slinde
Programme: Programme in dietetics, 180/240 ECTS
Type of paper: Bachelor’s thesis in clinical nutrition, 15 hp
Date: May 25, 2016
Background: In Sweden the prevalence of IBS is about 13,5 percent. Probiotics have been
shown to provide symptom relief, and studies have demonstrated that some patients with IBS
have an alternated gut flora. On the market there are several products containing the probiotic
strain Lactobacillus plantarum 299v, which is able to establish in the human gastrointestinal
tract.
Objective: To examine the scientific basis if probiotic supplementation with Lactobacillus
plantarum 299v can provide symptom relief in patients with IBS.
Search strategy: The databases PubMed, Cochrane, Scopus and snowballing were used.
Keywords used in various combinations were, for example, Irritable bowel syndrome, IBS,
Probiotics, Lactobacillus plantarum 299v and LP299v.
Selection criteria: Inclusion criteria consisted of RCT-human studies in patients aged over 19
with IBS diagnosis and articles written in English or Swedish. Exclusion criteria were patients
with other gastrointestinal diseases and an intervention period less than four weeks. Studies
not investigating Lactobacillus plantarum 299v separately were also excluded.
Data collection and analysis: Literature searches were conducted between March 14, 2016
and March 17, 2016. When searching the databases, four articles were obtained, and another
article was discovered by snowballing. The authors controlled the quality of the articles both
separate and together using the SBU “Mall för kvalitetsgranskning av randomiserade studier”.
One of the articles reviewed were excluded due to low study quality. The scientific basis for
the chosen outcome measures abdominal pain, stool frequency and bloating was graded
according to the University of Gothenburg template “Underlag för sammanvägd bedömning
enligt GRADE”.
Main results: Significant improvement regarding abdominal pain was seen in two of four
studies. The strength of evidence was graded as moderate (+++). Regarding stool frequency, a
significant improvement was seen in one of three studies and the grade of evidence was
considered as low (++). Concerning bloating three of four studies showed a significant
improvement and the grade of evidence was rated as moderate (+++).
Conclusions: There is moderate evidence that Lactobacillus plantarum 299v reduces
abdominal pain and bloating, and low evidence for improved stool frequency in patients with
IBS.
Keywords: IBS, Irritable Bowel Syndrome, Probiotics, Lactobacillus plantarum 299v, LP299Titel: Effekt av Lactobacillus plantarum 299v på symtomlindring hos patienter
med IBS – En systematisk översiktsartikel
Författare: Madeléne Ingesson & Amanda Wellander
Handledare: Heléne Bertéus Forslund
Examinator: Frode Slinde
Linje: Dietistprogrammet, 180/240 hp
Typ av arbete: Självständigt arbete i klinisk nutrition, 15 hp
Datum: 2016-05-25
Bakgrund: I Sverige är prevalensen av IBS cirka 13,5 procent. Probiotika har visats kunna ge
symtomlindring, och studier har demonsterat förekomst rubbningar i tarmfloran hos patienter
med IBS. Ute på marknaden finns flera produkter innehållande probiotikastammen
Lactobacillus plantarum 299v vilken har visats kunna etablera sig i människans magtarmkanal.
Syfte: Att undersöka det vetenskapliga underlaget för att probiotikasupplementering av
Lactobacillus plantarum 299v kan ge symtomlindring hos patienter med IBS.
Sökväg: Databaserna PubMed, Cochrane, Scopus samt snowballing användes. Sökord som
användes i olika kombinationer var exempelvis Irritable bowel syndrome, IBS, Probiotics,
Lactobacillus plantarum 299v samt LP299v.
Urvalskriterier: Inklusionskriterierna utgjordes av RCT-humanstudier på patienter över 19 år
med IBS-diagnos samt artiklar skrivna på engelska eller svenska. Exklusionskriterierna
bestod av patienter med andra gastrointestinala sjukdomar och en interventionstid under fyra
veckor. Även studier som ej undersökt Lactobacillus plantarum 299v separat exkluderas.
Datainsamling och analys: Litteratursökningarna genomfördes mellan 2016-03-14 och 2016-
03-17. Fyra artiklar erhölls via sökning i databaserna, och ytterligare en artikel upptäcktes
genom snowballing. Kvalitetsgranskning av artiklarna skedde både separat och gemensamt
författarna emellan med hjälp av SBU:s ”Mall för kvalitetsgranskning av randomiserade
studier”. En av de granskade studiernas studiekvalitet bedömdes som låg, varför den
exkluderades. Det vetenskapliga underlaget för de valda effektmåtten buksmärta,
avföringsfrekvens samt uppblåsthet evidensgraderades enligt Göteborgs universitets mall
”Underlag för sammanvägd bedömning enligt GRADE”.
Resultat: Signifikant förbättring gällande buksmärta sågs i två av fyra studier. Evidensstyrkan
graderades som måttlig (+++). Angående avföringsfrekvens sågs en signifikant förbättring i
en av tre studier och evidensstyrkan bedömdes till låg (++). Gällande uppblåsthet visade tre
av fyra studier en signifikant förbättring och evidensstyrkan graderades som måttlig (+++).
Slutsats: Det finns måttlig evidensstyrka för att Lactobacillus plantarum 299v ger minskad
buksmärta och uppblåsthet samt låg evidens för förbättrad avföringsfrekvens hos patienter
med IBS.
Keywords: IBS, Irritable Bowel Syndrome, Probiotics, Lactobacillus plantarum 299v, LP299
Going Beyond Counting First Authors in Author Co-citation Analysis
No full textThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Mitomycin C in highly myopic eyes - Author reply
No full textOphthalmology. 2005 Feb;112(2):208-18; discussion 219.
Mitomycin C modulation of corneal wound healing after photorefractive keratectomy in highly myopic eyes.
Gambato C, Ghirlando A, Moretto E, Busato F, Midena E.
SourceRefractive Surgery Service and Antimetabolite Therapy Research Unit, Department of Ophthalmology, University of Padova, Padova, Italy.
Abstract
PURPOSE: To evaluate the role of topical mitomycin C in corneal wound healing (CWH) after photorefractive keratectomy (PRK) in highly myopic eyes.
DESIGN: Prospective, double-masked, randomized clinical trial.
PARTICIPANTS: Seventy-two eyes of 36 patients affected by high (>7 diopters) myopia.
METHODS: In each patient, one eye was randomly assigned to PRK with intraoperative topical 0.02% mitomycin C application, and the fellow eye was treated with a placebo. Postoperatively, mitomycin C-treated eyes received artificial tears (3 times daily, tapered in 3 months), whereas the fellow eye was treated with fluorometholone sodium 2% and artificial tears (3 times daily, tapered in 3 months).
MAIN OUTCOME MEASURES: Uncorrected visual acuity (UCVA) and best-corrected visual acuity (BCVA), contrast sensitivity, manifest refraction, and biomicroscopy. Contrast sensitivity was determined using the Pelli-Robson chart. Corneal confocal microscopy documented CWH.
RESULTS: Mean follow-up was 18 months (range, 12-36). No side effects or toxic effects were documented. At 12-month follow-up examination, UCVAs (logarithm of the minimum angle of resolution) were 0.4+/-0.48 and 0.5+/-0.53 (P = .03) in mitomycin C-treated eyes and corticosteroid-treated eyes, respectively. At 1 year, corneal haze developed in 20% of corticosteroid-treated eyes, versus 0% of mitomycin C-treated eyes. At 12, 24, and 36 months, corneal confocal microscopy showed activated keratocytes and extracellular matrix significantly more evident in untreated eyes (Ps = 0.004, 0.024, and 0.046, respectively).
CONCLUSION: Topical intraoperative application of 0.02% mitomycin C can reduce haze formation in highly myopic eyes undergoing PRK.
Comment in
Ophthalmology. 2006 Feb;113(2):357; author reply 357-8
Dispelling the Myths Behind First-author Citation Counts
No full textWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
Controlled drinking : a viable treatment goal in alcohol use disorder?
No full textAlcohol use disorders (AUD) has one of the largest treatment gaps among psychiatric diagnoses, with a treatment coverage of 10 to 20 %. One of the key contributing factors is the lack of treatments aiming for controlled drinking (CD) instead of abstinence. Although a large number of trials investigated CD as the outcome, there are major limitations to the existing studies, such as small sample sizes, non-adequate control conditions, and heterogenous definitions of CD outcomes. Further, very few studies have investigated clinically relevant predictors of outcomes specifically in CD in sufficiently large sample sizes. Efficacy studies have been the main focus in research on CD and very few studies have investigated patient perspectives on the treatments offered for a CD goal. Lastly, there are few validated clinically relevant measures for the assessment and evaluation of impaired control over alcohol consumption, which is predictive of outcome in treatment for controlled drinking.The primary aim of the thesis was to investigate if a CD goal was viable in a treatment seeking sample of individuals of patients with AUD. This aim was broken down in the four following studies. Study I was a randomized controlled superiority trial including 250 individuals with alcohol use disorder. We hypothesized that Behavioral Self-Control Training (BSCT), a five-session cognitive and behavioral treatment, would be superior to Motivational Enhancement Therapy (MET), which was a four-session treatment based on Motivational Interviewing in reducing weekly alcohol consumption. Linear mixed models were used to analyze primary and secondary outcomes alongside with a Bayes factor analysis for the primary outcome. No differences were identified between groups for the primary outcome of mean weekly alcohol consumption at 26 weeks (primary endpoint). The secondary outcome proportion of weeks with hazardous drinking defined in line with the former Swedish low-risk drinking recommendations of >9/>14 weekly standard drinks was found to be statistically different between groups.Study II was a prospective cohort study, in which we investigated differences at 52 weeks post inclusion between BSCT and MET for both alcohol consumption and related consequences as well as predictors of treatment outcome. Linear and logistic mixed regression models were used for the outcomes at 52 weeks, and linear and logistic regression models for the predictor analyses. BSCT was superior to MET for the change between baseline to 52 weeks for the outcome of CD, which was defined as drinking levels in line with the new low-risk drinking levels of less than10.0 weekly standard drinks per week for both women and men(p=0.048). In the sample altogether, 50.5 % succeeded with a CD level at 52 weeks. A total of 57 % of individuals in BSCT attained a level of CD, as opposed to 43 % in MET, which was a statistically significant difference. The clinical characteristics in individuals with CD levels compared to those not attaining a CD goal showed that there were substantial differences om clinically relevant outcomes, such as quality of life and reduction of risk and harm, favoring those with CD.Further, Study II showed that predictors for obtaining CD and reducing weekly alcohol consumption was a lower baseline alcohol consumption. Predictors of symptom reduction in AUD were lower severity of AUD at baseline and a lower self-rated impaired control over alcohol consumption. Women were also found be significantly more successful in attaining CD, at both 12, and 52 weeks post inclusion. In conclusion, the study suggested that females and receiving BSCT was more favorable for attaining a long-term goal of CD. Baseline levels of AUD, baseline consumption and impaired control were corroborated as predictors of outcome.Study III was a qualitative interview study with the aim to investigate how patients experienced MET as their treatment for AUD and a goal of controlled drinking. Fifteen patients (8/7 female/male) were recruited at the 26-week follow-up. Interview data was analyzed with thematic analysis. Five themes were identified: the therapist conveyed the MI-spirit, the therapist did not guide on how to reach the goal, participants were committed to change before starting treatment, participants were uncertain if treatment was enough to maintain change, and significant others were not wanted in sessions. One conclusion from this study was that there may be a need for modification of the MET manual, to support some patients in attaining a CD goal. The format may need to be prolonged to support patients sense of self-efficacy to change. Lastly, significant others were important for the support of change without necessarily being present in sessions.Study IV was a psychometric study which evaluated the psychometric properties of the Swedish version of the Impaired control scale. We aimed to investigate dimensionality, reliability, convergent and divergent validity, measurement invariance and sensitivity to change for the evaluation of psychometric properties. The analyses of dimensionality by a principal component analysis of Rasch residuals indicated some multidimensionality created by two items (12, 22) (I can stop/ I would be able to stop/ before getting completely drunk). Tests of convergent and divergent validity showed that failed control had the strongest associations to impaired control and alcohol use disorder while the attempted control part was not associated with the construct of impaired control or alcohol use disorder. The conclusion from this study was that the failed control scale was the most valid measure of impaired control, and was sensitive to change when measured again post treatment. This makes the ICS (except the attempted control subscale) suitable as an assessment- and treatment evaluation instrument in AUD treatment of drinking.The main conclusions of the thesis were that CD was a viable goal to the majority of individuals in a sample of treatment-seeking individuals with AUD with a low level of psychiatric comorbidity, one year after receiving psychological treatment aiming for CD. When comparing outcomes on alcohol- and related consequences as well as quality of life, individuals with a CD level showed more favorable outcomes than those who were not at this consumption level. Baseline alcohol consumption was corroborated as a key predictor of outcome in treatment for CD, for the outcomes of CD and mean weekly consumption, while AUD severity and impaired control were corroborated for the prediction of reduction of AUD symptoms. Although not proven to be superior for the primary outcome, there was supporting evidence that patients who received BSCT were shown to attain a CD level in more cases both at 12 weeks and at the one-year follow-up. Further, women were far more successful in attaining a CD goal. In order to increase self-efficacy to change in patients receiving MET, the manual may need modification on how to adapt treatment to a CD goal, as well as delivering MET in more flexible format. Lastly, the Swedish version of the Impaired control scale (except the attempted control subscale) can be used in health care settings and in research for the assessment and evaluation of treatment for CD.List of scientific papersI. Ingesson Hammarberg, S., Wallhed Finn, S., Rosendahl, I., Andréasson, S., Jayaram-Lindström, N., & Hammarberg, A. (2023). Behavioural selfcontrol training versus motivational enhancement therapy for individuals with alcohol use disorder with a goal of controlled drinking: A randomized controlled trial. Addiction. https://doi.org/10.1111/add.16325 II. Ingesson Hammarberg, S., Jayaram-Lindström, N., & Hammarberg, A. Predictors of Treatment Outcome for Individuals with Alcohol Use Disorder with a Goal of Controlled Drinking. [Manuscript].III. Ingesson Hammarberg, S., Sundbye, J., Tingvall, R., Hammarberg, A., & Nehlin, C. (2023). A qualitative interview study of patient experiences of receiving motivational enhancement therapy in a Swedish addiction specialist treatment setting. Addiction Science & Clinical Practice. 18(1), 44–44. https://doi.org/10.1186/s13722-023-00398-7 IV. Ingesson, S., Ahlen, J., Jayaram-Lindström, N., & Hammarberg, A. (2022). Psychometric evaluation of a Swedish version of the Impaired Control Scale for individuals with alcohol use disorder. Nordisk Alkohol- & Narkotikatidskrift : NAT. 39(5), 553–567. https://doi.org/10.1177/14550725221110195 </p
On the lifetime of the first mirrors in the diagnostic systems of the international thermonuclear experimental reactor
No full textPlasma diagnostic systems will be necessary tools for the future success of the International
Thermonuclear Experimental Reactor (ITER) both to better understand the physics involved in
magnetically confined burning plasma and for the protection of the device in case of disruptions
etc. In contrast to conditions in today’s tokamaks, a high level of radiation and neutrons is
expected in ITER. To reduce the extent of the possible neutron leakage and to protect the
optical components (windows, fibres) from the radiations it was proposed that the light of the
plasma should be transmitted by mirror optics to diagnostics through a labyrinth embedded in
shielding material.
The first elements of the plasma diagnostic systems in ITER will therefore be metallic
mirrors called “First Mirrors”. Being the closest element to the hot confined plasma they will
suffer from intense radiation, from bombardment by energetic particles and possible deposition
of impurities eroded from the plasma-facing components. They will have to maintain the
required optical properties despite these extreme conditions. The question of the lifetime of
these first mirrors (i.e. how long will they maintain their optical properties) is thus of the
highest importance because any change in the reflectivity of the first mirror will affect the
reliability of the spectroscopic or laser signal and thus the reliability of the diagnostic system.
The objective of this thesis was to improve the understanding of the effects of the plasmawall
interactions in a tokamak (material erosion, migration, and redeposition) on the optical
properties of in-vessel metallic mirrors, with a view towards the parameters which may be
optimized to extend their lifetime. This was achieved by a thorough participation in the mirror
experiments carried out in several tokamaks (Tore Supra, TCV, TEXTOR, DIII-D and JET)
through detailed optical and surface characterizations of the mirrors before and after their
exposure, and by dedicated laboratory experiments.
Several important conclusions have been derived from these experiments. Under erosion
conditions, the progressive increase in the surface roughness (due to the appearance of the
crystallographic grains) results in a progressive decrease of the mirror reflectivity. To prevent
such effects, the mirror crystallography should ensure that the roughness will always remain
negligible in comparison with the wavelength of the light. This may be achieved in two different
ways: either by using single crystal mirrors or by manufacturing the mirror in the form of a
nanocrystalline coating (Rh or Mo) on a polished metallic substrate.
For mirrors located in deposition dominated areas (in the divertor for example), deposition
of impurities on the mirror surface will lead to drastic changes of the reflectivity. The carbon
deposition rate observed on the mirrors exposed in the DIII-D (∼2 nm·s−1) divertor gives an
idea of the extent of the problem. Carbon is expected to be the main impurity deposited on
mirrors located in areas remote from the plasma due to its long range migration. Mitigation
of the carbon deposition has been achieved by heating the mirrors to about 200◦C. This is a
very promising result because such temperature is relatively moderate. However for mirrors in
direct line-of-sight from the plasma, deposition of beryllium should also be taken into account.
According to the experiments made in the PISCES-B linear device, deposition of Be containing
layer will significantly modify the mirror reflectivity. Moreover, even if deposition of carbon
can be mitigated during the co-deposition of Be and C, deposition of Be is not affected by the
mirror temperature. The possible diffusion of beryllium in the mirror material (enhanced by
the temperature) may complicate the possible in-situ cleaning of the mirrors.
Results from experiments made in Tore Supra, TCV, and in a laboratory stand in Basel
have shown that the substrate material plays a role in determining the importance of the
erosion/deposition mechanisms affecting the mirror reflectivity. In TCV, the deposition rate
of carbon was found to be lower on a high-Z material (Mo) than on a low-Z material (Si).
This may be explained by enhanced re-sputtering of the deposited carbon due to a higher
particle reflection coefficient on Mo. From experiments made in Tore Supra and in Basel, it
was observed that under simultaneous bombardment with deuterium and carbon, the sputtering
of copper mirrors was enhanced by the presence of carbon. This leads to an anomalous effective
sputtering yield for copper. Numerical simulations with the Monte Carlo code TRIDYN have
shed some light on the results observed for molybdenum, stainless steel and silicon samples.
However, such an approach failed to reproduce the phenomena observed for copper. It seems
therefore quite likely that the chemistry of copper towards carbon plays a role in the observed
increase erosion when carbon is present in the plasma
A Multi-Language Comparison of Influences on Author Verification using Character N-Grams
No full textWe create a new multi-language corpus for author verification based on Wikipedia talkpages, and evaluate the influence that differences in topic and time have on character n-gram author profiles. Topic alignment between two texts is found to increase author verification precision, and an authors writing style is found to change over time, but not more significantly after 3 years than after 1 year.Information ArchitectureWISElectrical Engineering, Mathematics and Computer Scienc
A 0.12mm<sup>2</sup> Wien-Bridge Temperature Sensor with 0.1°C (3σ) Inaccuracy from -40°C to 180°C
No full text Resistor-based temperature sensors can achieve much higher resolution and energy efficiency than conventional BJT-based sensors [1], but they typically occupy more area (> 0.25 mm 2 ) and have lower operating temperatures (le 125 {circ} {C}) [2]-[4]. This work describes a 0.12mm 2 resistor-based sensor that uses a Wien-bridge (WB) filter to achieve 0.1 {circ} {C} (3 sigma) inaccuracy from - 40 {circ} {C} to 180 {circ} {C}. Compared to a state-of-the-art WB sensor [4], it occupies 6 × less area and achieves comparable relative accuracy over a 76% wider operating range. Session 10.3 Green Open Access added to TU Delft Institutional Repository ‘You share, we take care!’ – Taverne project https://www.openaccess.nl/en/you-share-we-take-care Otherwise as indicated in the copyright section: the publisher is the copyright holder of this work and the author uses the Dutch legislation to make this work public.Electronic InstrumentationMicroelectronic
A ±25A Versatile Shunt-Based Current Sensor with 10kHz Bandwidth and ±0.25% Gain Error from -40°C to 85°C Using 2-Current Calibration
No full textAccurate current sensing is critical in many industrial applications, such as battery management and motor control. Precise shunt-based current sensors have been reported with gain errors of less than 1% over the industrial temperature range (-40°C to 85°C) [1]–[4]. However, since they are intended for coulomb counting, their bandwidth is limited to a few tens of Hz, making them unsuitable for battery impedance or motor-current sensing. This paper presents a current sensor with a wide (10kHz) bandwidth and a tunable temperature compensation scheme (TCS), which allows it to be flexibly used with different types of shunts while maintaining high accuracy. A low-cost room-temperature calibration scheme is proposed to optimize gain flatness over temperature by exploiting the shunt's self-heating at large currents. Over the industrial temperature range and a ±25A current range, it achieves state-of-the-art gain error (±0.25%) with both low-cost PCB and stable metal-alloy shunts.Green Open Access added to TU Delft Institutional Repository 'You share, we take care!' - Taverne project https://www.openaccess.nl/en/you-share-we-take-care Otherwise as indicated in the copyright section: the publisher is the copyright holder of this work and the author uses the Dutch legislation to make this work public.Electronic InstrumentationMicroelectronic
Den integrerade rapporteringens påverkan på värderelevansen av den finansiella informationen : En kvanitativ studie av 280 företag i Sydafrika och Frankrike
No full textSAMMANFATTNING Titel: Den integrerade rapporteringens påverkan på värderelevansen av den finansiella informationen – En kvantitativ studie av 280 företag i Sydafrika och Frankrike Nivå: C-uppsats i ämnet företagsekonomi Författare: Lina Ingesson och Maria Rönnbäck Handledare: Jan Svanberg Datum: 2017 – september Syfte: Företags rapportering kring hållbarhetsarbete har ökat och många organisationer publicerar redan frivilligt allt mer hållbarhetsinformation, antingen som fristående rapport, eller integrerat med den finansiella rapporteringen. Förespråkare av den integrerade rapporteringen menar att denna förbättrar den finansiella rapporteringens användbarhet för investerare. Det föreligger en avsaknad av empiriskt material som styrker detta. Syftet med studien är därför att undersöka om en integrerad rapportering förbättrar värderelevansen av den finansiella informationen och därmed förstärker användbarheten för investerare. Metod: Denna studie utgår från ett positivistiskt vetenskapsteoretiskt perspektiv med en hypotetiskt-deduktiv ansats. Studien är av kvantitativt slag med en longitudinell design. De data som använts i undersökningen är av sekundär art och har hämtats från Thomson Reuters Datastream samt Thomson Reuters ASSET4. Statistikprogrammet IBM SPSS har använts för att genomföra analyserna. Resultat & slutsats: Studiens resultat visar att en integrerad rapportering delvis förbättrar värderelevansen av den finansiella informationen och därmed delvis förstärker användbarheten för investerare. Denna slutsats kan dras genom iakttagelsen att efter att finansiell information och information och hållbarhet genom lagstiftning integrerats i en rapport kan en signifikant ökning av värderelevansen av rörelseresultatet observeras. Förslag till fortsatt forskning: Vi uppmärksammar behov av vidare studier inom ett par områden: vi finner det motiverat med forskning som undersöker tillämpningen i Sydafrika respektive Frankrike var för sig för jämförelser och belysande av eventuella skillnader i institutionell kontext. Vi anser även att det vore intressant med en studie där värderelevansen av integrerad rapportering jämförs med värderelevansen av fristående hållbarhetsredovisning. Vidare forskning kan också studera effekterna på företags kapitalkostnad mer på djupet. Uppsatsens bidrag: Studien bidrar till att fylla det forskningsgap vår litteraturstudie identifierat genom att bidra med empiriska bevis på att värderelevansen av den finansiella informationen delvis förbättras genom en integrerad rapportering. Studien bidrar till redovisnings- och hållbarhetslitteraturen genom att indikera att sammanförande av ett företags finansiella information med tidigare separat och till stora delar icke bokförd hållbarhetsinformation ökar värderelevansen av rörelseresultatet. Studiens resultat kan intressera dels JSE, Euronext Paris och andra finansmarknader likväl som IIRC och reglerare inom redovisningsstandarder samt bidrar till den akademiska debatten om integrerad rapportering.ABSTRACT Title: The impact of an integrated reporting on the value relevance of financial information. A quantitative study of 280 companies in South Africa and France. Level: Final assignment for Bachelor Degree in Business Administration Author: Lina Ingesson and Maria Rönnbäck Supervisor: Jan Svanberg Date: 2017 - September Aim: The number of companies reporting on sustainability performance has increased and many organizations already voluntarily publish more sustainability information, either as a stand-alone report or integrated with their financial reporting. Advocates of integrated reporting mean that such reporting will improve the usefulness of financial reporting for investors. There is however a lack of empirical evidence to support this. The aim of this study is, therefore, to investigate whether integrated reporting improves the value relevance of financial information, and thereby enhances the usefulness for investors. Method: The study is based upon a positivistic science theory perspective with a hypothetical deductive approach. The study is quantitative with a longitudinal design. The data used in the survey are secondary and are retrieved from Thomson Reuters Datastream and Thomson Reuters ASSET4. IBM SPSS Statistics is used to carry out the analysis. Result & Conclusions: The results of this study show that integrated reporting partially improves the value relevance of the financial information, and thereby partially enhances the usefulness for investors. From the observations, the conclusion can be drawn, that after financial information and sustainability information has been integrated into one report the value relevance of earnings significantly increases. Suggestions for future research: We find a need for future research in the following areas: we notice that research to investigate the application in South Africa and France each separately for comparison and highlighting of potential differences in institutional context is motivated. We also consider it interesting to study the value relevance of an integrated reporting compared to the value relevance of stand-alone sustainability reporting. Further research can also study the effects of companies’ capital costs more in depth. Contribution of the thesis: This study contributes to filling the research gap that our literature study has identified by contributing with empirical evidence that the value relevance of the financial information partially improves through integrated reporting. The study contributes to the accounting literature by indicating that bringing together a company’s financial information with earlier separate and not posted information on sustainability increases the value relevance of the earnings. The results of this study may be of interest to JSE, Euronext Paris and other capital markets as well as IIRC and regulators of accounting standards and contributes to the academic debate on integrated reporting
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