1,722,401 research outputs found
Judaism for Gentiles
No full textFor almost two millennia, readers of the New Testament have been trying to figure out Paul. The struggle with his words begins already within the canon itself. While Acts portrays with ease a Torah-observant, Pharisaic-messianic Paul working in partnership with James and other leaders in Jerusalem, the author of 2 Peter famously admitted that the apostle to the nations is difficult to understand. From that moment on debate has ebbed and flowed on all things Pauline; on women as leaders in assemblies and on the status of Jews and Gentiles in God's plan, just to mention two of the contentious topics associated with Paul. For clergy, scholar, and lay person, Paul's letters hold weight and continue to draw in new readers. Anders Runesson seeks to listen to the voice of the historical Paul - a Jew proclaiming a form of Judaism to non-Jews to save them from divine wrath - but also to probe what it means to breathe new life into this historical figure in the twenty-first century. "The Paul-within-Judaism movement is here to stay, and Anders Runesson is arguably its most hermeneutically sophisticated spokesperson. In this remarkable book, Runesson expertly guides us through difficult questions of social history, exegesis, ancient reception history, and modern constructive theology, all of which we need in order to understand Paul ‘beyond the parting of the ways paradigm.’" Matthew V. Novenson, University of Edinburgh "In this compelling book, Anders Runesson incarnates Roman-period types of Judaism—thus, the seedbed of later Christianities—within their institutional matrix, the ancient synagogue. Radically reconceiving the so-called “parting of the ways,” he traces a developmental arc from Paul through Theodosius I to explore how and why this apocalyptic Jewish movement, with its odd outreach to ethnic others, became the anti-Jewish arm of the late Roman state. If new ideas are food for thought, Runesson has served a feast." Paula Fredriksen, author of "Paul, the Pagans’ Apostle" "This is the mature fruit of intensive research over a significant period of time, drawing together Runesson’s explorations on Paul and Pauline theology, locating him firmly within his Jewish context on the one hand, and taking seriously that he is addressing gentiles. The historical depth and methodological rigor as well as the key awareness of hermeneutical presuppositions render this a rich and challenging source for scholars and students alike. But this is not only another academic contribution to the important field of Pauline studies, Runesson demonstrates how this approach to Paul is also relevant for theologizing in contemporary churches and interreligious interaction today. Thus the volume is a must for all engaged in Pauline Studies as well as in contemporary church and interreligious work." Kathy Ehrensperger, Abraham Geiger Kolleg, Potsdam "In recent years, Anders Runesson has emerged as a leading voice in the (distinct but related) projects of reading Matthew and Paul "within Judaism." In this significant volume on Paul, he draws on material from a number of his previous articles and book chapters, working it into a cohesive and comprehensive account of Paul's "Judaism for gentiles" and its place within a larger interpretive horizon. Over against approaches that see Paul as the architect of a "parting of the ways," Runesson understands him as working towards a "joining of the ways"-mixed groups of Jewish and gentile Christ-believers existing within the larger environment of Jewish diaspora synagogues. An impressive achievement, highly recommended." Terence L. Donaldson, Professor Emeritus, Wycliffe College, University of Toronto "In these important essays, Anders Runesson provides readers with an account of a thoroughly embodied and socially embedded Paul, a first-century Jewish Messiah follower seeking to live in the Roman world. The volume is a must read for anyone interested in thinking about the historical Paul." Matthew Thiessen, McMaster University, Hamilton "Anders Runesson takes his readers beyond the familiar constructions of Paul, significantly advancing the discussion of how to understand him and his movement. Historical and textual details are interrogated with clear, methodological discipline. The investigation is thoughtful, engaging, and accessible to informed non-specialists as well as scholars." Mark D. Nanos, PhD, University of St. Andrews, Scotland, author of "Reading Paul within Judaism" "Anders Runesson's essays impress for three reasons: First, by breaking with classical models of explanation, his handling of the reconstruction of early Christianity is not only innovative, but when set against the backdrop of historical and hermeneutical considerations, opens up further approaches and new perspectives. Second, because he is well-versed in dealing with literary and archaeological sources, Runesson is skillfully able to reorganize and interpret these factors. And finally, his contributions provide such a welcome interest in historical and theological research that even those who do not agree with all the results are constantly challenged to revisit well-trodden paths in search of fresh insights." Markus Öhler, University of Vienna "Anders Runesson here presents a must-read for Pauline scholars. It is remarkable how much ground this book covers and masters in a thought-provoking way. It is almost like an advanced handbook on several issues pertaining to Paul. This is an in-depth study on matters of method, history of interpretation, historical context, Pauline mission, women in the letters, the Pauline legacy and hermeneutics, to mention some key issues being addressed. The book achieves the purpose of a scholarly book as it triggers questions and further discussions. These questions and discussions may not always embrace Runesson’s conclusions, but they will certainly be refined if this book is a constant dialogue partner, setting an agenda for how Paul’s theology and mission can be adressed." Karl Olav Sandnes, MF Norwegian School of Theology, Religion and SocietyFor almost two millennia, readers of the New Testament have been trying to figure out Paul. The struggle with his words begins already within the canon itself. While Acts portrays with ease a Torah-observant, Pharisaic-messianic Paul working in partnership with James and other leaders in Jerusalem, the author of 2 Peter famously admitted that the apostle to the nations is difficult to understand. From that moment on debate has ebbed and flowed on all things Pauline; on women as leaders in assemblies and on the status of Jews and Gentiles in God's plan, just to mention two of the contentious topics associated with Paul. For clergy, scholar, and lay person, Paul's letters hold weight and continue to draw in new readers. Anders Runesson seeks to listen to the voice of the historical Paul - a Jew proclaiming a form of Judaism to non-Jews to save them from divine wrath - but also to probe what it means to breathe new life into this historical figure in the twenty-first century. "The Paul-within-Judaism movement is here to stay, and Anders Runesson is arguably its most hermeneutically sophisticated spokesperson. In this remarkable book, Runesson expertly guides us through difficult questions of social history, exegesis, ancient reception history, and modern constructive theology, all of which we need in order to understand Paul ‘beyond the parting of the ways paradigm.’" Matthew V. Novenson, University of Edinburgh "In this compelling book, Anders Runesson incarnates Roman-period types of Judaism—thus, the seedbed of later Christianities—within their institutional matrix, the ancient synagogue. Radically reconceiving the so-called “parting of the ways,” he traces a developmental arc from Paul through Theodosius I to explore how and why this apocalyptic Jewish movement, with its odd outreach to ethnic others, became the anti-Jewish arm of the late Roman state. If new ideas are food for thought, Runesson has served a feast." Paula Fredriksen, author of "Paul, the Pagans’ Apostle" "This is the mature fruit of intensive research over a significant period of time, drawing together Runesson’s explorations on Paul and Pauline theology, locating him firmly within his Jewish context on the one hand, and taking seriously that he is addressing gentiles. The historical depth and methodological rigor as well as the key awareness of hermeneutical presuppositions render this a rich and challenging source for scholars and students alike. But this is not only another academic contribution to the important field of Pauline studies, Runesson demonstrates how this approach to Paul is also relevant for theologizing in contemporary churches and interreligious interaction today. Thus the volume is a must for all engaged in Pauline Studies as well as in contemporary church and interreligious work." Kathy Ehrensperger, Abraham Geiger Kolleg, Potsdam "In recent years, Anders Runesson has emerged as a leading voice in the (distinct but related) projects of reading Matthew and Paul "within Judaism." In this significant volume on Paul, he draws on material from a number of his previous articles and book chapters, working it into a cohesive and comprehensive account of Paul's "Judaism for gentiles" and its place within a larger interpretive horizon. Over against approaches that see Paul as the architect of a "parting of the ways," Runesson understands him as working towards a "joining of the ways"-mixed groups of Jewish and gentile Christ-believers existing within the larger environment of Jewish diaspora synagogues. An impressive achievement, highly recommended." Terence L. Donaldson, Professor Emeritus, Wycliffe College, University of Toronto "In these important essays, Anders Runesson provides readers with an account of a thoroughly embodied and socially embedded Paul, a first-century Jewish Messiah follower seeking to live in the Roman world. The volume is a must read for anyone interested in thinking about the historical Paul." Matthew Thiessen, McMaster University, Hamilton "Anders Runesson takes his readers beyond the familiar constructions of Paul, significantly advancing the discussion of how to understand him and his movement. Historical and textual details are interrogated with clear, methodological discipline. The investigation is thoughtful, engaging, and accessible to informed non-specialists as well as scholars." Mark D. Nanos, PhD, University of St. Andrews, Scotland, author of "Reading Paul within Judaism" "Anders Runesson's essays impress for three reasons: First, by breaking with classical models of explanation, his handling of the reconstruction of early Christianity is not only innovative, but when set against the backdrop of historical and hermeneutical considerations, opens up further approaches and new perspectives. Second, because he is well-versed in dealing with literary and archaeological sources, Runesson is skillfully able to reorganize and interpret these factors. And finally, his contributions provide such a welcome interest in historical and theological research that even those who do not agree with all the results are constantly challenged to revisit well-trodden paths in search of fresh insights." Markus Öhler, University of Vienna "Anders Runesson here presents a must-read for Pauline scholars. It is remarkable how much ground this book covers and masters in a thought-provoking way. It is almost like an advanced handbook on several issues pertaining to Paul. This is an in-depth study on matters of method, history of interpretation, historical context, Pauline mission, women in the letters, the Pauline legacy and hermeneutics, to mention some key issues being addressed. The book achieves the purpose of a scholarly book as it triggers questions and further discussions. These questions and discussions may not always embrace Runesson’s conclusions, but they will certainly be refined if this book is a constant dialogue partner, setting an agenda for how Paul’s theology and mission can be adressed." Karl Olav Sandnes, MF Norwegian School of Theology, Religion and Societ
Judaism for Gentiles
No full textFor almost two millennia, readers of the New Testament have been trying to figure out Paul. The struggle with his words begins already within the canon itself. While Acts portrays with ease a Torah-observant, Pharisaic-messianic Paul working in partnership with James and other leaders in Jerusalem, the author of 2 Peter famously admitted that the apostle to the nations is difficult to understand. From that moment on debate has ebbed and flowed on all things Pauline; on women as leaders in assemblies and on the status of Jews and Gentiles in God's plan, just to mention two of the contentious topics associated with Paul. For clergy, scholar, and lay person, Paul's letters hold weight and continue to draw in new readers. Anders Runesson seeks to listen to the voice of the historical Paul - a Jew proclaiming a form of Judaism to non-Jews to save them from divine wrath - but also to probe what it means to breathe new life into this historical figure in the twenty-first century. "The Paul-within-Judaism movement is here to stay, and Anders Runesson is arguably its most hermeneutically sophisticated spokesperson. In this remarkable book, Runesson expertly guides us through difficult questions of social history, exegesis, ancient reception history, and modern constructive theology, all of which we need in order to understand Paul ‘beyond the parting of the ways paradigm.’" Matthew V. Novenson, University of Edinburgh "In this compelling book, Anders Runesson incarnates Roman-period types of Judaism—thus, the seedbed of later Christianities—within their institutional matrix, the ancient synagogue. Radically reconceiving the so-called “parting of the ways,” he traces a developmental arc from Paul through Theodosius I to explore how and why this apocalyptic Jewish movement, with its odd outreach to ethnic others, became the anti-Jewish arm of the late Roman state. If new ideas are food for thought, Runesson has served a feast." Paula Fredriksen, author of "Paul, the Pagans’ Apostle" "This is the mature fruit of intensive research over a significant period of time, drawing together Runesson’s explorations on Paul and Pauline theology, locating him firmly within his Jewish context on the one hand, and taking seriously that he is addressing gentiles. The historical depth and methodological rigor as well as the key awareness of hermeneutical presuppositions render this a rich and challenging source for scholars and students alike. But this is not only another academic contribution to the important field of Pauline studies, Runesson demonstrates how this approach to Paul is also relevant for theologizing in contemporary churches and interreligious interaction today. Thus the volume is a must for all engaged in Pauline Studies as well as in contemporary church and interreligious work." Kathy Ehrensperger, Abraham Geiger Kolleg, Potsdam "In recent years, Anders Runesson has emerged as a leading voice in the (distinct but related) projects of reading Matthew and Paul "within Judaism." In this significant volume on Paul, he draws on material from a number of his previous articles and book chapters, working it into a cohesive and comprehensive account of Paul's "Judaism for gentiles" and its place within a larger interpretive horizon. Over against approaches that see Paul as the architect of a "parting of the ways," Runesson understands him as working towards a "joining of the ways"-mixed groups of Jewish and gentile Christ-believers existing within the larger environment of Jewish diaspora synagogues. An impressive achievement, highly recommended." Terence L. Donaldson, Professor Emeritus, Wycliffe College, University of Toronto "In these important essays, Anders Runesson provides readers with an account of a thoroughly embodied and socially embedded Paul, a first-century Jewish Messiah follower seeking to live in the Roman world. The volume is a must read for anyone interested in thinking about the historical Paul." Matthew Thiessen, McMaster University, Hamilton "Anders Runesson takes his readers beyond the familiar constructions of Paul, significantly advancing the discussion of how to understand him and his movement. Historical and textual details are interrogated with clear, methodological discipline. The investigation is thoughtful, engaging, and accessible to informed non-specialists as well as scholars." Mark D. Nanos, PhD, University of St. Andrews, Scotland, author of "Reading Paul within Judaism" "Anders Runesson's essays impress for three reasons: First, by breaking with classical models of explanation, his handling of the reconstruction of early Christianity is not only innovative, but when set against the backdrop of historical and hermeneutical considerations, opens up further approaches and new perspectives. Second, because he is well-versed in dealing with literary and archaeological sources, Runesson is skillfully able to reorganize and interpret these factors. And finally, his contributions provide such a welcome interest in historical and theological research that even those who do not agree with all the results are constantly challenged to revisit well-trodden paths in search of fresh insights." Markus Öhler, University of Vienna "Anders Runesson here presents a must-read for Pauline scholars. It is remarkable how much ground this book covers and masters in a thought-provoking way. It is almost like an advanced handbook on several issues pertaining to Paul. This is an in-depth study on matters of method, history of interpretation, historical context, Pauline mission, women in the letters, the Pauline legacy and hermeneutics, to mention some key issues being addressed. The book achieves the purpose of a scholarly book as it triggers questions and further discussions. These questions and discussions may not always embrace Runesson’s conclusions, but they will certainly be refined if this book is a constant dialogue partner, setting an agenda for how Paul’s theology and mission can be adressed." Karl Olav Sandnes, MF Norwegian School of Theology, Religion and SocietyFor almost two millennia, readers of the New Testament have been trying to figure out Paul. The struggle with his words begins already within the canon itself. While Acts portrays with ease a Torah-observant, Pharisaic-messianic Paul working in partnership with James and other leaders in Jerusalem, the author of 2 Peter famously admitted that the apostle to the nations is difficult to understand. From that moment on debate has ebbed and flowed on all things Pauline; on women as leaders in assemblies and on the status of Jews and Gentiles in God's plan, just to mention two of the contentious topics associated with Paul. For clergy, scholar, and lay person, Paul's letters hold weight and continue to draw in new readers. Anders Runesson seeks to listen to the voice of the historical Paul - a Jew proclaiming a form of Judaism to non-Jews to save them from divine wrath - but also to probe what it means to breathe new life into this historical figure in the twenty-first century. "The Paul-within-Judaism movement is here to stay, and Anders Runesson is arguably its most hermeneutically sophisticated spokesperson. In this remarkable book, Runesson expertly guides us through difficult questions of social history, exegesis, ancient reception history, and modern constructive theology, all of which we need in order to understand Paul ‘beyond the parting of the ways paradigm.’" Matthew V. Novenson, University of Edinburgh "In this compelling book, Anders Runesson incarnates Roman-period types of Judaism—thus, the seedbed of later Christianities—within their institutional matrix, the ancient synagogue. Radically reconceiving the so-called “parting of the ways,” he traces a developmental arc from Paul through Theodosius I to explore how and why this apocalyptic Jewish movement, with its odd outreach to ethnic others, became the anti-Jewish arm of the late Roman state. If new ideas are food for thought, Runesson has served a feast." Paula Fredriksen, author of "Paul, the Pagans’ Apostle" "This is the mature fruit of intensive research over a significant period of time, drawing together Runesson’s explorations on Paul and Pauline theology, locating him firmly within his Jewish context on the one hand, and taking seriously that he is addressing gentiles. The historical depth and methodological rigor as well as the key awareness of hermeneutical presuppositions render this a rich and challenging source for scholars and students alike. But this is not only another academic contribution to the important field of Pauline studies, Runesson demonstrates how this approach to Paul is also relevant for theologizing in contemporary churches and interreligious interaction today. Thus the volume is a must for all engaged in Pauline Studies as well as in contemporary church and interreligious work." Kathy Ehrensperger, Abraham Geiger Kolleg, Potsdam "In recent years, Anders Runesson has emerged as a leading voice in the (distinct but related) projects of reading Matthew and Paul "within Judaism." In this significant volume on Paul, he draws on material from a number of his previous articles and book chapters, working it into a cohesive and comprehensive account of Paul's "Judaism for gentiles" and its place within a larger interpretive horizon. Over against approaches that see Paul as the architect of a "parting of the ways," Runesson understands him as working towards a "joining of the ways"-mixed groups of Jewish and gentile Christ-believers existing within the larger environment of Jewish diaspora synagogues. An impressive achievement, highly recommended." Terence L. Donaldson, Professor Emeritus, Wycliffe College, University of Toronto "In these important essays, Anders Runesson provides readers with an account of a thoroughly embodied and socially embedded Paul, a first-century Jewish Messiah follower seeking to live in the Roman world. The volume is a must read for anyone interested in thinking about the historical Paul." Matthew Thiessen, McMaster University, Hamilton "Anders Runesson takes his readers beyond the familiar constructions of Paul, significantly advancing the discussion of how to understand him and his movement. Historical and textual details are interrogated with clear, methodological discipline. The investigation is thoughtful, engaging, and accessible to informed non-specialists as well as scholars." Mark D. Nanos, PhD, University of St. Andrews, Scotland, author of "Reading Paul within Judaism" "Anders Runesson's essays impress for three reasons: First, by breaking with classical models of explanation, his handling of the reconstruction of early Christianity is not only innovative, but when set against the backdrop of historical and hermeneutical considerations, opens up further approaches and new perspectives. Second, because he is well-versed in dealing with literary and archaeological sources, Runesson is skillfully able to reorganize and interpret these factors. And finally, his contributions provide such a welcome interest in historical and theological research that even those who do not agree with all the results are constantly challenged to revisit well-trodden paths in search of fresh insights." Markus Öhler, University of Vienna "Anders Runesson here presents a must-read for Pauline scholars. It is remarkable how much ground this book covers and masters in a thought-provoking way. It is almost like an advanced handbook on several issues pertaining to Paul. This is an in-depth study on matters of method, history of interpretation, historical context, Pauline mission, women in the letters, the Pauline legacy and hermeneutics, to mention some key issues being addressed. The book achieves the purpose of a scholarly book as it triggers questions and further discussions. These questions and discussions may not always embrace Runesson’s conclusions, but they will certainly be refined if this book is a constant dialogue partner, setting an agenda for how Paul’s theology and mission can be adressed." Karl Olav Sandnes, MF Norwegian School of Theology, Religion and Societ
Gotlandsakademiker tycker om ... : 2011
No full textHögskolan på Gotland är ett av landets minsta lärosäten. Inte desto mindre bedrivs här kvalificerad forskning inom ett stort antal ämnesområden. Årets upplaga av Gotlandsakademiker tycker om ... är ett utsnitt av denna forskning under det gångna året. Här kan man ta del av allt från gotländsk folkkultur under 1800-talet till dataspel och italiensk betongarkitektur.Innehåll: Förord / Lennart Runesson och Åke Sandström, Per Arvid Säve : den gotländska folkkulturens skapare / Ulf Palmenfelt, Finlands tre krig / Margaretha Mellberg, I kartans värld / Lennart Runesson, Från offerplats till vapensmedja : Gudingsåkrarna i Vallstena i ny belysning / Dan Carlsson, En flotta i betong / Eva Nodin, Datorspel som forskningsobjekt : exemplet Dragon Age Origins, ett pågående projekt / Lars Wängdahl och Cecilia Trenter, Ögonblickets magi: dialogiskt lyssnande och familjemötets förändringskraft i familjeföretag / Jenny Helin, Utbildningskvalitet : vad är det och hur ser den ut i campusrespektive distansutbildning? / Mia Ljungblom och Raine Isaksson</p
Gotlandsakademiker tycker om ... : 2011
No full textHögskolan på Gotland är ett av landets minsta lärosäten. Inte desto mindre bedrivs här kvalificerad forskning inom ett stort antal ämnesområden. Årets upplaga av Gotlandsakademiker tycker om ... är ett utsnitt av denna forskning under det gångna året. Här kan man ta del av allt från gotländsk folkkultur under 1800-talet till dataspel och italiensk betongarkitektur.Innehåll: Förord / Lennart Runesson och Åke Sandström, Per Arvid Säve : den gotländska folkkulturens skapare / Ulf Palmenfelt, Finlands tre krig / Margaretha Mellberg, I kartans värld / Lennart Runesson, Från offerplats till vapensmedja : Gudingsåkrarna i Vallstena i ny belysning / Dan Carlsson, En flotta i betong / Eva Nodin, Datorspel som forskningsobjekt : exemplet Dragon Age Origins, ett pågående projekt / Lars Wängdahl och Cecilia Trenter, Ögonblickets magi: dialogiskt lyssnande och familjemötets förändringskraft i familjeföretag / Jenny Helin, Utbildningskvalitet : vad är det och hur ser den ut i campusrespektive distansutbildning? / Mia Ljungblom och Raine Isaksson</p
Gotlandsakademiker tycker om ... : 2011
No full textHögskolan på Gotland är ett av landets minsta lärosäten. Inte desto mindre bedrivs här kvalificerad forskning inom ett stort antal ämnesområden. Årets upplaga av Gotlandsakademiker tycker om ... är ett utsnitt av denna forskning under det gångna året. Här kan man ta del av allt från gotländsk folkkultur under 1800-talet till dataspel och italiensk betongarkitektur.<p>Innehåll: Förord / Lennart Runesson och Åke Sandström, Per Arvid Säve : den gotländska folkkulturens skapare / Ulf Palmenfelt, Finlands tre krig / Margaretha Mellberg, I kartans värld / Lennart Runesson, Från offerplats till vapensmedja : Gudingsåkrarna i Vallstena i ny belysning / Dan Carlsson, En flotta i betong / Eva Nodin, Datorspel som forskningsobjekt : exemplet Dragon Age Origins, ett pågående projekt / Lars Wängdahl och Cecilia Trenter, Ögonblickets magi: dialogiskt lyssnande och familjemötets förändringskraft i familjeföretag / Jenny Helin, Utbildningskvalitet : vad är det och hur ser den ut i campusrespektive distansutbildning? / Mia Ljungblom och Raine Isaksson</p
Professional Learning Communities : The case of Learning study
No full textThe Learning study was introduced in Hong Kong and Sweden some fifteen years ago. It combines the teacher driven Lesson study with the theoretical grounded Design experiment. In the Learning study, the educator (acting as a facilitator) and the teachers have a shared goal; to gain knowledge about the nature of the object of learning in order to enhance students’ learning. In an iterative process of planning and evaluating lessons the teacher team collects data that is used for inquiring how teaching affect students’ learning. In this process a theory of learning, commonly variation theory (Marton, Runesson & Tsui, 2004; Marton, 2014,) is used as a guiding principle. Several studies have demonstrated that the Learning study has effect, not just on students’ learning, but on teachers’ professional development too. However, the educator can benefit from the Learning study also. In the presentation Runesson demonstrated how and what educators can learn from participating in the Learning study.</p
Disclosures and judgment in financial reporting – Essays on accounting quality under International Financial Reporting Standards
No full textAs capital markets become more integrated and globalized, standard setting in financial accounting faces multiple challenges. Financial accounting standards must adapt and change in ways that make them usable to firms in varying institutional and economic settings, and by extension, make the financial statements produced under those standards useful to capital market participants worldwide. A question that arises is how to ensure corporate transparency and faithfully represented financial reports, and whether principles-based – rather than rules-based – standards are superior in this context. Two areas of particular interest to standard setters are mandatory disclosures made within the scope of the standards, and judgments and estimates required by financial statement preparers when standards are predominantly principles-based.
This thesis investigates quality implications of features pertaining to three different accounting standards: IAS 1 Presentation of Financial Statements, IAS 19 Employee Benefits and IFRS 9 Financial Instruments. The underlying aim is to draw conclusions about effects on accounting usefulness of the various accounting methods and disclosure and recognition rules prescribed by these standards. The rationale for this type of research can be derived from the IASB's own requirements that a post-implementation review (PIR) be executed whenever significant financial reporting changes are introduced by a new or revised standard.
The studies carried out within the scope of this thesis show that in accounting for certain discretionary items related to employee benefits, there appears to be improvements in transparency as firms are required by the amended IAS 19 to move previously off-balance-sheet items onto the balance sheet, thus formally recognizing them rather than merely disclosing them in the supplementary notes. Further, evidence on disclosures made in accordance with IAS 1 points to comparability issues and to the disclosures being of varying quality, with accounting outcomes being contingent on the individual firm’s contextual factors. This indicates that the principles-based disclosure standards that are currently favored by standard setters do not work as well as expected. Meanwhile, as regards estimation of credit losses in banks, there is evidence to support the current move towards a more principles-based standard (IFRS 9), provided that there is enforcement of adequate quality
Consequences of kidney dysfunction in the community : health care-based epidemiological studies from the Stockholm creatinine measurements (scream) project
No full textChronic kidney disease (CKD) is affecting an increasing share of the world’s population, and presents a global health problem. The prevalence of CKD in society and its implication for various health outcomes have been difficult to assess due to unawareness and underuse of clinical diagnoses for CKD in clinical practice. The present work aims to inform the reader of the epidemic of CKD in Sweden through a newly created repository of health care data.Paper I describes the creation of the Stockholm CREAtinine Measurements (SCREAM) project, a health care extraction containing all creatinine values collected between 2006 and 2011 in the Stockholm region, together with a host of associated laboratory data, dispensed prescriptions, and diagnostic and demographic information. SCREAM has a good representation of the general population of Stockholm county, particularly of the elderly, with a coverage exceeding 90% among persons aged 65 or above. The coverage of people with diabetes was 98%, and that of ischemic heart disease was 97%. SCREAM captured 89% of deaths occurring in the region those years.Paper II investigates how causes of death correlate with estimated glomerular filtration rate (eGFR) in the last year of life. We observed a higher proportion of death from cardiovascular disease and infections with lower eGFR. Among cardiovascular causes, heart failure and arrhythmias became more common with lower eGFR. Diabetes complications were also more common in lower kidney function strata.Paper III evaluates the association between kidney function and the risk of incident fractures among people with CKD stages 3-5 (not on dialysis), and whether developing a fracture predicts subsequent risk of death or major cardiovascular adverse events (MACE). We found a gradual increase in the risk of fractures with lower eGFR in persons with CKD 3b-5 (HR 2.47 (1.94- 3.15) for hip fractures and 1.50 (1.25- 1.80) for non-hip fractures, in CKD 5 vs CKD 3a). In the aftermath of a fracture, mortality and MACE incidence were considerably increased, in both short (= 90 days) follow-up, as compared to non-fracture periods.Paper IV investigates the risk and severity of hypoglycaemia in relation to kidney function, among people with diabetes followed in outpatient care. We observed a significant, gradual rise in the multivariable-adjusted risk of hypoglycaemia with lower eGFR. Several other risk factors for hypoglycaemia were identified, among them type 1 diabetes, presence of diabetic complications, and liver diseases. The risk of fatal hypoglycaemia was also higher with lower eGFR.List of scientific papersI. Runesson B, Gasparini A, Qureshi AR, Norin O, Evans M, Bárány P, Wettermark B, Elinder CG, Carrero JJ. The Stockholm CREAtinine Measurements (SCREAM) project: protocol overview and regional representativeness. Clinical Kidney Journal. 2016 Feb; 9(1): 119-27. https://doi.org/10.1093/ckj/sfv117 II. Runesson B, Qureshi AR, Gasparini A, Lindholm B, Bárány P, Elinder C Carrero JJ. Causes of death across categories of estimated glomerular filtratio rate: The Stockholm CREAtinine Measurements (SCREAM) project. PLoS One. 2019 Jan 16;14(1). https://doi.org/10.1371/journal.pone.0209440 III. Runesson B, Trevisan M, Iseri K, Bárány P, Lindholm B, Qureshi AR, Elinder CG, Carrero JJ. Fractures and their sequelae in non-dialysis-dependent chronic kidney disease: the Stockholm CREAtinine measurements project. Nephrol Dial Transplant. 2020 Nov 1;35(11):1908-1915. https://doi.org/10.1093/ndt/gfz142 IV. Runesson B, Xu Y, Qureshi AR, Lindholm B, Bárány P, Elinder CG, Carrero JJ. Association between reduced kidney function and incident hypoglycaemia in people with diabetes: The Stockholm Creatinine Measurements (SCREAM) project. Diabetes Obes Metab. 2020 Aug;22(8):1425-1435. https://doi.org/10.1111/dom.14051 </p
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