A highly sensitive LC-tandem MS assay for the measurement in plasma and in urine of salbutamol administered by nebulization during mechanical ventilation in healthy volunteers.

The new-generation nebulizers are commonly used for the administration of salbutamol in mechanically ventilated patients. The different modes of administration and new devices have not been compared. We developed a liquid chromatography-tandem mass spectrometry method for the determination of concentrations as low as 0.05 ng/mL of salbutamol, corresponding to the desired plasma concentration after inhalation. Salbutamol quantification was performed by reverse-phase HPLC. Analyte quantification was performed by electrospray ionization-triple quadrupole mass spectrometry using selected reaction monitoring detection ESI in the positive mode. The method was validated over concentrations ranging from 0.05 to 100 ng/mL in plasma and from 0.18 to 135 ng/mL in urine. The method is precise, with mean inter-day coefficient of variation (CV%) within 3.1-8.3% in plasma and 1.3-3.9% in urine, as well as accurate. The proposed method was found to reach the required sensitivity for the evaluation of different nebulizers as well as nebulization modes. The present assay was applied to examine whether salbutamol urine levels, normalized with the creatinine levels, correlated with the plasma concentrations. A suitable, convenient and noninvasive method of monitoring patients receiving salbutamol by mechanical ventilation could be implemented. Copyright © 2011 John Wiley & Sons, Ltd.

Characterization of Fly Ash for Use in Concrete, HR-225, 1983

Recent construction of new generation power plants burning western coal within Iowa has resulted in fly Ash production on the order of 760,000 tons annually. Although fly ash has long been accepted as a valuable replacement for portland cement in concrete, most experience has been with fly ash generated from eastern bituminous coals. A few years ago, fly ash in Iowa was not a significant factor because production was small and economics dictated disposal as the better alternative than construction use. Today, the economic climate, coupled with abundance of the material, makes constructive use in concrete feasible. The problem is, however, fly ash produced from new power plants is different than that for which information was available. It seems fly ash types have outgrown existing standards. The objective of this study was to develop fundamental information about fly ashes available to construction in Iowa such that its advantages and limitations as replacement to portland cement can be defined. Evaluative techniques used in this work involve sophisticated laboratory equipment, not readily available to potential fly ash users, so a second goal was preliminary development of rapid diagnostic tests founded on fundamental information. Lastly, Iowa Department of Transportation research indicated an interesting interdependency among coarse aggregate type, fly ash and concrete's resistance to freeze-thaw action. Thus a third charge of this research project was to verify and determine the cause for the phenomena. One objective of this project was to determine properties of Iowa fly ashes and evaluate their relevance to use of the material as an admixture of PCC. This phase of the research involved two approaches. The first involved the development of a rapid method for determining quantitative elemental composition while the second was aimed at both qualitative and quantitative determination of compounds. X-ray fluorescence techniques were adapted for rapid determination of elemental composition of fly ash. The analysis was performed using a Siemens SR-200 sequential x-ray spectrometer controlled by a PDP-11-03 microcomputer. The spectrometer was equipped with a ten sample specimen chamber and four interchangeable analyzing crystals. Unfiltered excitation radiation was generated using a chromium tube at 50 KV and 48 ma. Programs for the spectrometer were developed by the Siemens Corporation.

The Value of the County Engineer: Strategies to Expand the Shrinking Employment Pool, HR-338, 1993

The first phase of this research involved an effort to identify the issues relevant to gaining a better understanding of the County Engineering profession. A related objective was to develop strategies to attract responsible, motivated and committed professionals to pursue County Engineering positions. In an era where a large percentage of County Engineers are reaching retirement age, the shrinking employment pool may eventually jeopardize the quality of secondary road systems not only in Iowa, but nationwide. As we move toward the 21st century, in an era of declining resources, it is likely that professional staff members in charge of secondary roads will find themselves working with less flexible budgets for the construction and maintenance of roads and bridges. It was important to understand the challenges presented to them, and the degree to which those challenges will demand greater expertise in prioritizing resource allocations for the rehabilitation and maintenance of the 10 million miles of county roads nationwide. Only after understanding what a county engineer is and what this person does will it become feasible for the profession to begin "selling itself", i.e., attracting a new generation of County Engineers. Reaching this objective involved examining the responsibilities, goals, and, sometimes, the frustrations experienced by those persons in charge of secondary road systems in the nine states that agreed to participate in the study. The second phase of this research involved addressing ways to counter the problems associated with the exodus of County Engineers who are reaching retirement age. Many of the questions asked of participants asked them to compare the advantages and disadvantages of public sector work with the private sector. Based on interviews with nearly 50 County Engineers and feedback from 268 who returned surveys for the research, issues relevant to the profession were analyzed and recommendations were made to the profession as it prepares to attract a new generation. It was concluded that both State and Regional Associations for County Engineers, and the National Association of County Engineers are most well-situated to present opportunities for continued professional development. This factor is appealing for those who are interested in competitive advantages as professionals. While salaries in the public sector may not be able to effectively compete with those offered by the private sector, it was concluded that this is only one factor of concern to those who are in the business of "public service". It was concluded, however, that Boards of Supervisors and their equivalents in other states will need to more clearly understand the value of the contributions made by County Engineers. Then the selling points the profession can hope to capitalize on can focus on the strength of state organizations and a strong national organization that act as clearinghouses of information and advocates for the profession, as well as anchors that provide opportunities for staying current on issues and technologies.

Percepciones de estudiantes sobre el Aprendizaje móvil; la nueva generación de la educación a distancia

Durante años, muchas instituciones y universidades han comenzado a experimentar con los dispositivos móviles en el aprendizaje a través de diferentes proyectos como parte de su metodología de aprendizaje. La experiencia adquirida con el empleo de estrategias y enfoques en la educación a distancia puede facilitar la conceptualización del aprendizaje móvil, así como el desarrollo de aplicaciones para este nuevo medio de aprendizaje. Los dispositivos móviles abren además nuevos caminos para el aprendizaje y una nueva generación para la educación a distancia, y los investigadores conocen estos nuevos caminos para el aprendizaje y oportunidades de llegar a un público más amplio. Este trabajo, muestra los resultados de un grupo de discusión que se llevó a cabo entre 20 estudiantes de licenciatura con el fin de explorar las percepciones, y en general todo aquello que afecta a la interpretación subjetiva de los individuos y su interacción con un fenómeno social como el aprendizaje móvil.

Technology-enhanced education for Millennials: how the Information Society is changing the way of learning

The Information Society has provided the context for the development of a new generation, known as the Millennials, who are characterized by their intensive use of technologies in everyday life. These features are changing the way of learning, prompting educational institutions to attempt to better adapt to youngneeds by incorporating technologies into education. Based on this premise, wehave reviewed the prominent reports of the integration of ICT into education atdifferent levels with the aim of evidencing how education is changing, and willchange, to meet the needs of Millennials with ICT support. The results show thatmost of the investments have simply resulted in an increase of computers andaccess to the Internet, with teachers reproducing traditional approaches to education and e-learning being seen as complementary to face-to-face education.While it would seem that the use of ICT is not revolutionizing learning, it isfacilitating the personalization, collaboration and ubiquity of learning.

Wireless Sensor Networks for Infrastructure Monitoring, TR-611, 2010

A good system of preventive bridge maintenance enhances the ability of engineers to manage and monitor bridge conditions, and take proper action at the right time. Traditionally infrastructure inspection is performed via infrequent periodical visual inspection in the field. Wireless sensor technology provides an alternative cost-effective approach for constant monitoring of infrastructures. Scientific data-acquisition systems make reliable structural measurements, even in inaccessible and harsh environments by using wireless sensors. With advances in sensor technology and availability of low cost integrated circuits, a wireless monitoring sensor network has been considered to be the new generation technology for structural health monitoring. The main goal of this project was to implement a wireless sensor network for monitoring the behavior and integrity of highway bridges. At the core of the system is a low-cost, low power wireless strain sensor node whose hardware design is optimized for structural monitoring applications. The key components of the systems are the control unit, sensors, software and communication capability. The extensive information developed for each of these areas has been used to design the system. The performance and reliability of the proposed wireless monitoring system is validated on a 34 feet span composite beam in slab bridge in Black Hawk County, Iowa. The micro strain data is successfully extracted from output-only response collected by the wireless monitoring system. The energy efficiency of the system was investigated to estimate the battery lifetime of the wireless sensor nodes. This report also documents system design, the method used for data acquisition, and system validation and field testing. Recommendations on further implementation of wireless sensor networks for long term monitoring are provided.

Quantify this! Report on a round table discussion on quantitative mass spectrometry in proteomics.

Following the success of the first round table in 2001, the Swiss Proteomic Society has organized two additional specific events during its last two meetings: a proteomic application exercise in 2002 and a round table in 2003. Such events have as their main objective to bring together, around a challenging topic in mass spectrometry, two groups of specialists, those who develop and commercialize mass spectrometry equipment and software, and expert MS users for peptidomics and proteomics studies. The first round table (Geneva, 2001) entitled "Challenges in Mass Spectrometry" was supported by brief oral presentations that stressed critical questions in the field of MS development or applications (Stöcklin and Binz, Proteomics 2002, 2, 825-827). Topics such as (i) direct analysis of complex biological samples, (ii) status and perspectives for MS investigations of noncovalent peptide-ligant interactions; (iii) is it more appropriate to have complementary instruments rather than a universal equipment, (iv) standardization and improvement of the MS signals for protein identification, (v) what would be the new generation of equipment and finally (vi) how to keep hardware and software adapted to MS up-to-date and accessible to all. For the SPS'02 meeting (Lausanne, 2002), a full session alternative event "Proteomic Application Exercise" was proposed. Two different samples were prepared and sent to the different participants: 100 micro g of snake venom (a complex mixture of peptides and proteins) and 10-20 micro g of almost pure recombinant polypeptide derived from the shrimp Penaeus vannamei carrying an heterogeneous post-translational modification (PTM). Among the 15 participants that received the samples blind, eight returned results and most of them were asked to present their results emphasizing the strategy, the manpower and the instrumentation used during the congress (Binz et. al., Proteomics 2003, 3, 1562-1566). It appeared that for the snake venom extract, the quality of the results was not particularly dependant on the strategy used, as all approaches allowed Lication of identification of a certain number of protein families. The genus of the snake was identified in most cases, but the species was ambiguous. Surprisingly, the precise identification of the recombinant almost pure polypeptides appeared to be much more complicated than expected as only one group reported the full sequence. Finally the SPS'03 meeting reported here included a round table on the difficult and challenging task of "Quantification by Mass Spectrometry", a discussion sustained by four selected oral presentations on the use of stable isotopes, electrospray ionization versus matrix-assisted laser desorption/ionization approaches to quantify peptides and proteins in biological fluids, the handling of differential two-dimensional liquid chromatography tandem mass spectrometry data resulting from high throughput experiments, and the quantitative analysis of PTMs. During these three events at the SPS meetings, the impressive quality and quantity of exchanges between the developers and providers of mass spectrometry equipment and software, expert users and the audience, were a key element for the success of these fruitful events and will have definitively paved the way for future round tables and challenging exercises at SPS meetings.

Revisiting sodium and water reabsorption with functional genomics tools.

PURPOSE OF REVIEW: The kidney plays an essential role in maintaining sodium and water balance, thereby controlling the volume and osmolarity of the extracellular body fluids, the blood volume and the blood pressure. The final adjustment of sodium and water reabsorption in the kidney takes place in cells of the distal part of the nephron in which a set of apical and basolateral transporters participate in vectorial sodium and water transport from the tubular lumen to the interstitium and, finally, to the general circulation. According to a current model, the activity and/or cell-surface expression of these transporters is/are under the control of a gene network composed of the hormonally regulated, as well as constitutively expressed, genes. It is proposed that this gene network may include new candidate genes for salt- and water-losing syndromes and for salt-sensitive hypertension. A new generation of functional genomics techniques have recently been applied to the characterization of this gene network. The purpose of this review is to summarize these studies and to discuss the potential of the different techniques for characterization of the renal transcriptome. RECENT FINDINGS: Recently, DNA microarrays and serial analysis of gene expression have been applied to characterize the kidney transcriptome in different in-vivo and in-vitro models. In these studies, a set of new interesting genes potentially involved in the regulation of sodium and water reabsorption by the kidney have been identified and are currently under detailed investigation. SUMMARY: Characterization of the kidney transcriptome is greatly expanding our knowledge of the gene networks involved in multiple kidney functions, including the maintenance of sodium and water homeostasis.

Profiling of steroid metabolites after transdermal and oral administration of testosterone by ultra-high pressure liquid chromatography coupled to quadrupole time-of-flight mass spectrometry.

The screening of testosterone (T) misuse for doping control is based on the urinary steroid profile, including T, its precursors and metabolites. Modifications of individual levels and ratio between those metabolites are indicators of T misuse. In the context of screening analysis, the most discriminant criterion known to date is based on the T glucuronide (TG) to epitestosterone glucuronide (EG) ratio (TG/EG). Following the World Anti-Doping Agency (WADA) recommendations, there is suspicion of T misuse when the ratio reaches 4 or beyond. While this marker remains very sensitive and specific, it suffers from large inter-individual variability, with important influence of enzyme polymorphisms. Moreover, use of low dose or topical administration forms makes the screening of endogenous steroids difficult while the detection window no longer suits the doping habit. As reference limits are estimated on the basis of population studies, which encompass inter-individual and inter-ethnic variability, new strategies including individual threshold monitoring and alternative biomarkers were proposed to detect T misuse. The purpose of this study was to evaluate the potential of ultra-high pressure liquid chromatography (UHPLC) coupled with a new generation high resolution quadrupole time-of-flight mass spectrometer (QTOF-MS) to investigate the steroid metabolism after transdermal and oral T administration. An approach was developed to quantify 12 targeted urinary steroids as direct glucuro- and sulfo-conjugated metabolites, allowing the conservation of the phase II metabolism information, reflecting genetic and environmental influences. The UHPLC-QTOF-MS(E) platform was applied to clinical study samples from 19 healthy male volunteers, having different genotypes for the UGT2B17 enzyme responsible for the glucuroconjugation of T. Based on reference population ranges, none of the traditional markers of T misuse could detect doping after topical administration of T, while the detection window was short after oral TU ingestion. The detection ability of the 12 targeted steroids was thus evaluated by using individual thresholds following both transdermal and oral administration. Other relevant biomarkers and minor metabolites were studied for complementary information to the steroid profile, including sulfoconjugated analytes and hydroxy forms of glucuroconjugated metabolites. While sulfoconjugated steroids may provide helpful screening information for individuals with homozygotous UGT2B17 deletion, hydroxy-glucuroconjugated analytes could enhance the detection window of oral T undecanoate (TU) doping.

Proliferative and Osteogenic Differentiation Potentials of Human Fetal Bone Cells

BACKGROUND. Human primary fetal bone cells (hFBC) are being characterized for use in bone tissue regeneration. Unlike human mesenchymal stem cells (hMSC), hFBC are partially differentiated with high expansion and regeneration potential. To date, proliferative and osteoblastic differentiation capacities of fetal bone cells remain poorly examined. The goal of this study was to define an environmental culture conditions for optimal proliferation and production of extracellular bone matrix leading to efficient bone repair. METHODS. Human primary FBC derived from our dedicated, consistent banks of bone cells comprising several fetal donors. For proliferation study, monolayer cultures of both cell types were expanded in DMEM or α- MEM media. Osteoblastic differentiation potentials of both hFBC and hMSC were evaluated through RT-PCR. Regulation of osteogenic differentiation by protein ligands Wnt3a and Wnt5a was studied by ALP enzymatic activity measurement. RESULTS. Evaluation of the proliferation rate demonstrated that hFBC proliferated more rapidly in α-MEM medium. Regarding growth factors that could stimulate cell proliferation rate, we observed that PDGF, FGF2 and Wnt3a had positive effects on proliferation of hFBC. Gene expression analysis demonstrated a higher expression of runx2 in hFBC cultured in basal conditions, which was was similar than that was observed in hMSC in osteoinductive culture conditions. Expression of sox9 was very low in hBFC and hMSC, compared to expression observed in fetal cartilage cells. Looking at osteogenic differentiation capacity, ALP activity was positively regulated byWnt5awhen hFBCwere cultured inα-MEM, but not in DMEM. Conversely, Wnt3a was shown to block the effect of osteogenic inductors on differentiation of both cell types. CONCLUSION. Data presented in this study indicate that the proliferation and differentiation of fetal and mesenchymal stem cells is optimal in α- MEM. Evidence for a pre-differentiated state of hBFC was given by extracellular matrix spontaneous mineralization as well as by higher ALP activity levels observed for these cells in baseline culture conditions, in comparison with hMSC. As we showed that, in vitro, hFBC express a higher capacity to differentiate in osteoblasts, they represent an attractive and promising prospect for fundamental research, and specifically for a new generation of skeletal tissue engineering.

Psicofarmacología y drogodependencias. Una respuesta docente en estudiantes de medicina

Se ha diseñado una asignatura optativa y de libre elección, para estudiantes de la Facultad de Medicina, de la Universitat de Lleida. El actual curso académico ha sido el cuarto que se viene realizando dicha asignatura. Por ella ha pasado cerca de 320 alumnos. Se trata de cubrir un vacío habitual en los planes de estudio para futuros médicos, ofreciendo tanto información específica sobre teoría del tema drogas, como experiencias prácticas referidas a modalidades de tratamiento, aspectos preventivos, recursos asistenciales, intervenciones mínimas, etc. La valoración de los alumnos de la experiencia ha sido excelente. Se insiste especialmente en transmitir el modelo bio- psico-social del fenómeno drogas, tanto en su vertiente originaria de la adicción, como en su aspecto terapéutico, por lo que implica el trabajo interdisciplinar entre profesionales.

Marketing strategy for a GSM phone service. Target market, St. Petersburg Russia. Case MegaFon

Tämä pro gradu tutkielma esittää markkinointistrategian digitaaliselle matkapuhelinpalvelulle penetroiduttaessa uusille markkinoille. MegaFon on uuden sukupolven mobiilioperaattori, jolla on lukuisia teknlogiaan perustuvia etuisuuksia puolellaan. Markkinointistrategian perusteena asiakkaat on määritelty, paikallistettu ja analysoitu. Tämän lisäksi, palvelun positiointi, hinnoittelu- ja jakelukanavavaihtoehdot on myöskin analysoitu ja määritelty. Menestystekijöihin liittyvät kysymykset, myynnin jälkeiseen toimintaan liittyvät asiat on myös tutkittu. Teoreettiset aspektit liittyvät pääsääntöisesti uuden palvelun ja palveluiden lanseeramiseen (palvelu, palvelun elinkaariajattelu), niiden markkinointistrategioihin lanseerausvaiheessa ja markkinointikanavien päättämiseen. Tutkimuksessa on selitetty MegaFonin ennustamis- ja lähestymistavat, joilla on valotettu todellista markkinatilannetta. Tämän tutkielman informaatio on kerätty useista lähteistä, kuten: yleistä aiheeseen liittyvää kirjallisuutta, sisäisiä raportteja ja Megafonin materiaalia, yhteistyökumppaneiden aineistoa, Internettia ja muuta saatavilla olevaa materiaalia. Tuloksena on määritelty päätöksenteon avainkohdat ja osaltaan perinteiset lähestymistavat on kyseenalaistettu.

Kalvojen vertailu heran nanosuodatuksessa

Työssä verrattiin kaupallisia nanosuodatuskalvoja heran konsentroinnissa. Tutkitut kalvot olivat Desal-5 DK, NF45 ja Koch SR1. NF45-kalvosta tutkittiin kahta eri sukupolven kalvoa. Konsentrointiajoja tehtiin sekä laboratoriomittakaavan levysuotimella että pilot-mittakaavan spiraalimoduulilaitteella. Lisäksi tutkittiin juoksute- ja happoheran konsentrointien eroja. Erityistä huomiota kiinnitettiin permeaattivuon arvoihin konsentroinnissa ja kalvojen suolojen ja laktoosin pidätyskykyyn. NF45-kalvon uuden sukupolven malli osoittautui mittauksissa samankaltaiseksi suolojen ja laktoosin pidätyskyvyltään kuin Desal-5 DK. Koch SR1-kalvo, jonka suolojen ja laktoosin pidätyskyky on Desal-5 DK-kalvoa heikompi, puolestaan vastaa ominaisuuksiltaan NF45 vanhan sukupolven kalvoa. Vanhan sukupolven NF45-kalvon valmistus on loppunut keväällä 2000. Vaihdettaessa vanhan sukupolven NF45-kalvot uuden sukupolven kalvoihin on odotettavissa pienemmät permeaattivuot ja suuremmat suolojen ja laktoosin retentiot kuin aiemmin NF45-kalvolla. Juoksuteheran konsentroinnissa suurimmat permeaattivuot saatiin Koch SR1-kalvolla. Levysuotimella ja spiraalimoduulilla saadaan koostumukseltaan samanlainen juoksuteheratiiviste. Levysuotimella permeaattivuot ovat samalla konsentrointikertoimella suuremmat kuin spiraalimoduulilla. Tämä johtuu spiraalimoduuliin jäävistä kuolleista alueista, joissa ei ole virtausta. Uutta prosessia suunniteltaessa voidaan käyttää laboratoriomittakaavan levysuodinkokokeita, kun halutaan tietoa saatavan tuotteen koostumuksesta. Prosessin tuotantokapasiteetin arvioimiseen tarvitaan pilot-mittakaavan spiraalimoduulikokeita. Happoheratiiviste sisältää enemmän suoloja kuin samalla kalvolla valmistettu juoksuteheratiiviste. Tämä johtuu happoheran juoksuteheraa suuremmasta suolapitoisuudesta. Lisäksi happoheran konsentroinnin permeaattivuo on pienempi kuin juoksuteheran permeaattivuo, sillä happoheran alhainen pH, noin 4,5, vaikuttaa kalvon permeabiliteettiin heikentävästi.

Mentorointi ja sen kehittämismahdollisuudet S-ryhmässä

Tutkielman tavoitteena oli analysoida mentorointia, sen teoriaa ja menetelmää sekä miten sitä käytetään S-ryhmässä ja millä tavalla mentoroinnin käyttöä voidaan edistää johtamisen tukena S-ryhmässä. Tutkimuksessa tarkasteltiin mentorointia menetelmänä, jolla edistetään toisilta oppimista. Mentorointia analysoidaan myös hiljaisen tiedon, tietopääoman johtamisen ja kehittyvän johtajan ominaisuuksien näkökulmista. Osatavoitteiksi asetettiin kahdella eri tavalla toteutettujen mentorointiohjelmien erojen selvittäminen tuloksiltaan ja vaikutuksiltaan sekä mentoroinnin avulla tapahtuva oppimisen tehostaminen S-ryhmässä. Tutkielmassa käytetty konstruktiivinen metodologia valittiin tutkimusongelman perusteella, koska tarkoituksena oli kehittää S-ryhmään mentoroinnin hyödyntämiseen sopiva malli. Tiedonkeruumenetelmänä käytettiin sekä kyselytutkimusta että tietoverkossa tapahtuvaa strukturoitua teemahaastattelua. Tutkimuksen teoriaosa perustuu alan kirjallisuuteen, aihetta käsitteleviin kotimaisiin ja ulkomaisiin tutkimuksiin sekä tieteellisiin lehti- ja muihin artikkeleihin. Aikaisemman teoreettisen tutkimuksen perusteella laadittiin teoreettinen viitekehys, joka muodosti perustan tutkimuksen empiiriselle osalle. Empiirinen osa koostuu S-ryhmän mentorointiprojektia koskevasta materiaalista, mentorointiprojektiin osallistuneiden henkilöiden kyselytutkimuksista sekä S-ryhmän johtoon kuuluvien yhdeksän johtajan haastattelu-tutkimuksesta. Tutkimuksen päätuloksena oli se, että mentorointi sopii erinomaisen hyvin kehitysmenetelmäksi osaamisen ja kokemustiedon siirtämiseen vanhemmilta johtajilta nuorille potentiaalisille johtajille. Tämä tulos on erityisen merkittävä S-ryhmälle johtajaosaamisen kehittämisessä, kun ryhmään ollaan parhaillaan kasvattamassa uutta johtajasukupolvea. Empiirinen tutkimus tukee myös sitä näkemystä, että mentoroinnin toteuttamiseen S-ryhmässä on olemassa erilaisia tapoja. Keskeisenä tavoitteena toteutuksissa on henkilöiden kehittyminen ja oppiminen. Tutkimustuloksissa korostuivat myös nuoremman eli mentoroitavan tarve päästä kahdenkeskiseen, avoimeen ja luottamukselliseen keskusteluun kokeneemman henkilön kanssa. Näiden tutkimustulosten perusteella päädyttiin seuraaviin johtopäätöksiin: S-ryhmä tarvitsee oman mentorointijärjestelmän, joka toteutetaan ohjatun mentorointimallin mukaisesti. S-ryhmään on tärkeä perustaa oma mentorointipooli, jossa on halukkaita, eri osa-alueita osaavia mentoreita ja meklari, joka yhdyttää osapuolet toisiinsa.

Omien osakkeiden hankkimismenettely ja sen verotustilanteita pienen osakeyhtiön sukupolvenaihdoksessa

Tutkimuksen tarkoituksena on selvittää pienen osakeyhtiön sukupolvenvaihdosta ja siihen olennaisesti liittyviä verotustilanteita, kun yhtiö lunastaa omia osakkeitaan OYL 7. luvun tarkoittamalla tavalla. Tutkimus pohjautuu suomalaiseen oikeustieteelliseen kirjallisuuteen ja artikkeleihin, lisäksi tutkimuksessa on aineistona käytetty verosäädöksiin liittyviä oikeustapauksia. Yhtiön lunastaessa osakkeitaan luopujaa verotetaan sukupolvenvaihdoksen yhteydessä mahdollisesta myyntivoitosta normaalien myyntivoittoverosäädösten mukaisesti. Osakkeen lunastushinnan määrittäminen pienessä osakeyhtiössä käyvän hinnan tasolle on vaikeaa, koska vertailuhintoja osakkeesta on vaikea saada. Lunastushinnan määrittäminen väärälle tasolle, voi johtaa peitellystä osingosta verottamiseen. Yhtiö voi puolestaan menettää sukupolvenvaihdoksessa aiemmin vahvistetut tappiot ja yhtiöverohyvitykset. Jatkajalle omien osakkeiden luovutus saattaa aiheuttaa peitellystä osingosta tai lahjasta verottamisen, jos luovutushinta on alle käyvän hintatason.