Toiminimen muuttaminen osakeyhtiöksi

Tutkielman tarkoituksena on selvittää, mitkä ovat keskeisimmät syyt, jotka johtavat halukkuuteen muuttaa yhtiömuotoa ja miten yhtiömuodon muutos vaikuttaa yhtiön verotukselliseen asemaan ja hallinnointiin. Tutkimus syventyy toiminimen muuttamiseen osakeyhtiöksi näiden kahden yhtiömuodon myös ollessa yleisimmät muodot harjoittaa yritystoimintaa.

α-Pinene oxide and verbenol oxide isomerizations over heterogeneous catalysts

Terpenes are a valuable natural resource for the production of fine chemicals. Turpentine, obtained from biomass and also as a side product of softwood industry, is rich in monoterpenes such as α-pinene and β-pinene, which are widely used as raw materials in the synthesis of flavors, fragrances and pharmaceutical compounds. The rearrangement of their epoxides has been thoroughly studied in recent years, as a method to obtain compounds which are further used in the fine chemical industry. The industrially most desired products of α-pinene oxide isomerization are campholenic aldehyde and trans-carveol. Campholenic aldehyde is an intermediate for the manufacture of sandalwood-like fragrances such as santalol. Trans-carveol is an expensive constituent of the Valencia orange essence oil used in perfume bases and food flavor composition. Furthermore it has been found to exhibit chemoprevention of mammary carcinogenesis. A wide range of iron and ceria supported catalysts were prepared, characterized and tested for α-pinene oxide isomerization in order to selective synthesis of above mentioned products. The highest catalytic activity in the preparation of campholenic aldehyde over iron modified catalysts using toluene as a solvent at 70 °C (total conversion of α-pinene oxide with a selectivity of 66 % to the desired aldehyde) was achieved in the presence of Fe-MCM-41. Furthermore, Fe-MCM-41 catalyst was successfully regenerated without deterioration of catalytic activity and selectivity. The most active catalysts in the synthesis of trans-carveol from α-pinene oxide over iron and ceria modified catalysts in N,N-dimethylacetamide as a solvent at 140 °C (total conversion of α-pinene oxide with selectivity 43 % to trans-carveol) were Fe-Beta-300 and Ce-Si-MCM-41. These catalysts were further tested for an analogous reaction, namely verbenol oxide isomerization. Verbenone is another natural organic compound which can be found in a variety of plants or synthesized by allylic oxidation of α-pinene. An interesting product which is synthesized from verbenone is (1R,2R,6S)-3-methyl-6-(prop-1-en-2-yl)cyclohex-3-ene-1,2-diol. It has been discovered that this diol possesses potent anti-Parkinson activity. The most effective way leading to desired diol starts from verbenone and includes three stages: epoxidation of verbenone to verbenone oxide, reduction of verbenone oxide and subsequent isomerization of obtained verbenol oxide, which is analogous to isomerization of α-pinene oxide. In the research focused on the last step of these synthesis, high selectivity (82 %) to desired diol was achieved in the isomerization of verbenol oxide at a conversion level of 96 % in N,N-dimethylacetamide at 140 °C using iron modified zeolite, Fe-Beta-300. This reaction displayed surprisingly high selectivity, which has not been achieved yet. The possibility of the reuse of heterogeneous catalysts without activity loss was demonstrated.

Monolithic zirconium dioxide as a full contour restorative material: With special emphasis on the optical and mechanical properties

Full contour monolithic zirconia restorations have shown an increased popularity in the dental field over the recent years, owing to its mechanical and acceptable optical properties. However, many features of the restoration are yet to be researched and supported by clinical studies to confirm its place among the other indirect restorative materials This series of in vitro studies aimed at evaluating and comparing the optical and mechanical properties, light cure irradiance, and cement polymerization of multiple monolithic zirconia material at variable thicknesses, environments, treatments, and stabilization. Five different monolithic zirconia materials, four of which were partially stabilized and one fully stabilized were investigated. The optical properties in terms of surface gloss, translucency parameter, and contrast ratio were determined via a reflection spectrophotometer at variable thicknesses, coloring, sintering method, and after immersion in an acidic environment. Light cure irradiance and radiant exposure were quantified through the specimens at variable thicknesses and the degree of conversion of two dual-cure cements was determined via Fourier Transform Infrared spectroscopy. Bi-axial flexural strength was evaluated to compare between the partially and fully stabilized zirconia prepared using different coloring and sintering methods. Surface characterization was performed using a scanning electron microscope and a spinning disk confocal microscope. The surface gloss and translucency of the zirconia investigated were brand and thickness dependent with the translucency values decreasing as the thickness increased. Staining decreased the translucency of the zirconia and enhanced surface gloss as well as the flexural strength of the fully stabilized zirconia but had no effect on partially stabilized zirconia. Immersion in a corrosive acid increased surface gloss and decreased the translucency of some zirconia brands. Zirconia thickness was inversely related to the amount of light irradiance, radiant exposure, and degree of monomer conversion. Type of sintering furnace had no effect on the optical and mechanical properties of zirconia. Monolithic zirconia maybe classified as a semi-translucent material that is well influenced by the thickness, limiting its use in the esthetic zones. Conventional acid-base reaction, autopolymerizing and dual-cure cements are recommended for its cementation. Its desirable mechanical properties give it a high potential as a restoration for posterior teeth. However, close monitoring with controlled clinical studies must be determined before any definite clinical recommendations can be drawn.

Developing correlative Optical-Photoacustic microscopy for high-resolution in vivo imaging

PhotoAcoustic Imaging (PAI) is a branch in clinical and pre-clinical imaging, that refers to the techniques mapping acoustic signals caused by the absorption of the short laser pulse. This conversion of electromagnetic energy of the light to the mechanical (acoustic) energy is usually called photoacoustic effect. PAI, by combining optical excitation with acoustical detection, is able to preserve the diffraction limited spatial resolution. At the same time, the penetration depth is extended beyond the diffusive limit. The Laser-Scanning PhotoAcoustic Microscope system (LS-PAM) has been developed, that offers the axial resolution of 7.75 µm with the lateral resolution better than 10 µm. The first in vivo imaging experiments were carried out. Thus, in vivo label-free imaging of the mouse ear was performed. The principle possibility to image vessels located in deep layers of the mouse skin was shown. As well as that, a gold printing sample, vasculature of the Chick Chorioallantoic Membrane Assay, Drosophila larvae were imaged by PAI. During the experimental work, a totally new application of PAM was found, in which the acoustic waves, generated by incident light can be used for further imaging of another sample. In order to enhance the performance of the presented system two main recommendation can be offered. First, the current system should be transformed into reflection-mode setup system. Second, a more powerful source of light with the sufficient repetition rate should be introduced into the system.

Vakavat reaktorionnettomuudet ja niiden mallintaminen Olkiluoto 1 ja Olkiluoto 2 laitosyksiköille MELCOR-ohjelman versiolla 2.1

Vakaviin reaktorionnettomuuksiin liittyviä ilmiöitä on tutkittu jo 1980-luvulta lähtien ja tutkitaan edelleen. Ilmiöt liittyvät reaktorisydämen ja muiden paineastian sisäisten materi-aalien sulamiseen sekä reagointiin veden ja höyryn kanssa. Ilmiöt on myös tärkeää tuntea ja niiden esiintymistä mallintaa käytössä olevilla laitoksilla, jotta voidaan varmistua turval-lisuusjärjestelmien riittävyydestä. Olkiluoto 1 ja 2 laitosten käyttölupa uusitaan vuoteen 2018 mennessä. Lupaprosessiin liit-tyy analyysejä, joissa mallinnetaan laitosten toimintaa vakavassa reaktorionnettomuudessa. Näiden analyysien tekoon Teollisuuden Voima Oyj on käyttänyt ohjelmaa nimeltä MEL-COR jo vuodesta 1994 lähtien. Käytössä on ollut useita eri ohjelmaversioita ja viimeisin niistä on 1.8.6, joka riittää vielä tulevan käyttöluvan uusintaprojektiin liittyvien analyysien tekoon. MELCOR:n vanhaa 1.8.6 ohjelmaversioita ei kuitenkaan enää päivitetä, joten siirtyminen uudempaan 2.1 versioon on tulevaisuudessa välttämätöntä. Uusimman versiopäivityksen yhteydessä on kuitenkin muuttunut koko ohjelman lähdekoodi ja vanhojen laitosmallien käyttö uudessa ohjelmaversiossa vaatii tiedostojen konvertoinnin. Tässä työssä esitellään MELCOR-version 2.1 ominaisuuksia ja selvitetään, mitä 1.8.6 versioon luotujen laitosmal-lien käyttöönotto versiossa 2.1 vaatii. Vaatimusten määrittelemiseksi laitosmalleilla tehdään ajoja molemmilla ohjelmaversioilla ja erilaisilla onnettomuuden alkutapahtuman määrittelyillä. Tulosten perusteella arvioidaan ohjelmaversioiden eroja ja pohditaan mitä puutteita laitosmalleihin konversion jälkeen jää. Näiden perusteella arvioidaan mitä jatkotoimenpiteitä konversio vaatii.

Moving lipids : ceramides, glycosphingolipids and the glycolipid transfer protein

Lipid movement in cells occurs by a variety of methods. Lipids diffuse freely along the lateral plane of a membrane and can translocate between the lipid leaflets, either spontaneously or with the help of enzymes. Lipid translocation between the different cellular compartments predominantly takes place through vesicular transport. Specialized lipid transport proteins (LTPs) have also emerged as important players in lipid movement, as well as other cellular processes. In this thesis we have studied the glycolipid transport protein (GLTP), a protein that transports glycosphingolipids (GSLs). While the in vitro properties of GLTP have been well characterized, its cell biological role remains elusive. By altering GSL and GLTP levels in cells, we have extracted clues towards the protein's function. Based on the results presented in this thesis and in previous works, we hypothesize that GLTP is involved in the GSL homeostasis in cells. GLTP most likely functions as a transporter or sensor of newly synthesized glucosylceramide (GlcCer), at or near the site of GlcCer synthesis. GLTP also seems to be involved in the synthesis of globotriacylceramide, perhaps in a manner that is similar to that of the fourphosphate adaptor protein 2, another GlcCer-transporting LTP. Additionally, we have developed and studied a novel method of introducing ceramides to cells, using a solvent-free approach. Ceramides are important lipids that are implicated in several cellular functions. Their role as proapoptotic molecules is particularly evident. Ceramides form stable bilayer structures when complexed with cholesterol phosphocholine (CholPC), a large-headgroup sterol. By adding ceramide/CholPC complexes to the growth medium, various chain length ceramides were successfully delivered to cells in culture. The uptake rate was dependent on the chain length of the ceramide, where shorter lipids were internalized more quickly. The rate of uptake also determined how the cells metabolised the ceramides. Faster uptake favored conversion of ceramide to GlcCer, whereas slower delivery resulted mainly in breakdown of the lipid.