Sodium and potassium balance depends on αENaC expression in connecting tubule.

Mutations in α, β, or γ subunits of the epithelial sodium channel (ENaC) can downregulate ENaC activity and cause a severe salt-losing syndrome with hyperkalemia and metabolic acidosis, designated pseudohypoaldosteronism type 1 in humans. In contrast, mice with selective inactivation of αENaC in the collecting duct (CD) maintain sodium and potassium balance, suggesting that the late distal convoluted tubule (DCT2) and/or the connecting tubule (CNT) participates in sodium homeostasis. To investigate the relative importance of ENaC-mediated sodium absorption in the CNT, we used Cre-lox technology to generate mice lacking αENaC in the aquaporin 2-expressing CNT and CD. Western blot analysis of microdissected cortical CD (CCD) and CNT revealed absence of αENaC in the CCD and weak αENaC expression in the CNT. These mice exhibited a significantly higher urinary sodium excretion, a lower urine osmolality, and an increased urine volume compared with control mice. Furthermore, serum sodium was lower and potassium levels were higher in the genetically modified mice. With dietary sodium restriction, these mice experienced significant weight loss, increased urinary sodium excretion, and hyperkalemia. Plasma aldosterone levels were significantly elevated under both standard and sodium-restricted diets. In summary, αENaC expression within the CNT/CD is crucial for sodium and potassium homeostasis and causes signs and symptoms of pseudohypoaldosteronism type 1 if missing.

Talouden hallinta ja talousneuvonta ylivelkaantumisen estämisessä

Tutkielman tavoitteena oli saada näkemys kunnallisten talous- ja velkaneuvontatoimistojen antaman talousneuvonnan toimivuudesta ylivelkaantumisen estämisessä sekä mahdollisista kehitystarpeista. Tutkielmassa käsitellään talousneuvonnan perustana oleva lainsäädäntö, tasapainoisen talouden perusteita sekä velkaantumisen syitä. Varsinainen tutkimus tehtiin internetin kautta toteutetulla kunnallisille talous- ja velkaneuvojille suunnatulla kyselyllä. Kyselyllä selvitettiin muun muassa, kuinka paljon talousneuvontaa annetaan, minkälaista tuo annettu neuvonta on ja annetaanko neuvontaa yrittäjille. Lisäksi haluttiin saada selville talous- ja velkaneuvojien käyttämä talousneuvontaprosessi. Tutkimustuloksista ilmenee, että vaikka talous- ja velkaneuvonnasta annettu laki painottaa talousneuvontaa, talous- ja velkaneuvojien tyypilliset työtehtävät liittyvät yksityishenkilön velkajärjestelyyn. Varsinaista talousneuvontaa annetaan kohtuullisen vähän. Suurin osa talous- ja velkaneuvojista oli sitä mieltä, että talousneuvonnalla voidaan kokonaan tai osittain estää ylivelkaantuminen. Yli puolet talous- ja velkaneuvojista ei antaisi talousneuvontaa yrittäjille, mutta pääsyy kieltäytymiselle oli kuitenkin resurssipula. Talousneuvonnan antamisen tueksi tulisi saada koulutusta, materiaalia sekä konkreettisia välineitä, kuten atk-ohjelmia. Velkaantuminen on pysyvä osa markkinataloutta ja yhteiskunnan tulee kantaa siitä vastuu. Tärkeintä olisi kuitenkin saada ihmiset motivoitumaan oman taloudellisen tilanteen hoitamiseen.

The Effect of Tax Revenue Budgeting Errors on Fiscal Balance : Evidence from Swiss cantons

This study is an empirical analysis of the impact of direct tax revenue budgeting errors on fiscal deficits. Using panel data from 26 Swiss cantons between 1980 and 2002, we estimate a single equation model on the fiscal balance, as well as a simultaneous equation model on revenue and expenditure. We use new data on budgeted and actual tax revenue to show that underestimating tax revenue significantly reduces fiscal deficits. Furthermore, we show that this effect is channeled through decreased expenditure. The effects of over and underestimation turn out to be symmetric.

Exploration of the social dimension of corporate responsibility in a welfare state

This study focuses on corporate social responsibility (or CSR)as the latest dimension to emerge in the corporate responsibility and sustainability agenda, which in the recent past has rapidly risen to the top of the list of concerns for civil societies worldwide. Despite the continuing debates and discussions about the scope, benefits, and impacts of CSR to business and community in various sectors, levels, and types of society, many companies have moved forward to confront the opportunities and challenges of CSR. Thus, this study is about those proactive companies with a focus on the importance of CSR and its management inside and outside the company. It is an exploration and learning from the experience of Finnish companies, as well as other actors interested or involved in shaping the course of CSR, locally and globally. It also looks closely at how national culture affects the views, thinking, and management of CSR in a welfare state. This dissertation primarily draws on the analyses of information collected from a series of qualitative interviews and the existing literature in the area. This is complemented by an analysis of written and published documents on CSR from various sources. The results of the study give insightful information and detailed descriptions of a roadmap useful in learning and understanding CSR in Finnish companies. Despite the varying conceptual connotations, essential roadmap indicators point to the importance of framing CSR within the corporate responsibility concept, Finnish development and the welfare state system, globalization, stakeholders, and the pursuit of sustainable development as the main drivers of CSR, the remarkable progress of CSR in companies, and identification of key management areas and practices relevant to CSR. Similarly,the study reveals the importance of culture as essential in understanding and learning CSR. Finnish culture has a positive influence on the views, thinking, and management practices of CSR issues. Such a positive influence of culture, therefore, makes it easy for business people to discuss and understand CSR, because those CSR issues are already considered common and taken-for-granted by Finns and are implicit in the welfare state provisions. The experience of Finnish companies in implementing CSR policies in the supply chain is a concrete proactive step in advancing the message of CSR, that is, to bring companies and suppliers together to work on improving and strengthening relationships towards socially responsible practices worldwide. Such a forward step to deal with CSR issues in the supply chain reflects the companies' commitments and belief that CSR can be managed with the suppliers and gain positive benefits. Despite the problems and complexities, particularly in the global supply chain, managing CSR for Finnish companies presents new opportunities and challenges that are expected to intensify in the near future. The focus on CSR policy implementation inthe supply chain points to the importance of companies taking initiatives and forging cooperation with suppliers with the aim of addressing and improving CSR questions in the supply chains. The proactive stance of Finnish companies toward CSR is complemented by the active supporting role of important societalactors such as the government and NGOs. These actors carry out various promotional efforts and campaigns, thus bringing CSR into the mainstream of Finnish companies and strengthening the synergistic learning about CSR within the Finnish business and civil circles. The efforts of the government and NGOs to promote CSR are indicative of the importance of multipartite involvement and the emergence of better civil regulations. Likewise, their drive to learn from each other, exchange experiences, and contribute in CSR debates facilitated the evolution of CSRnetworks in the country. The results of this study add to the mounting evidence that CSR, in general, has created a new dimension in managing corporate sustainability. This study provides compelling empirical evidence and some direct quotations about CSR in the Finnish context. This information can be used to learn and gain new useful insights, approaches, and concepts for managing CSR.

Dynamics of Appropriability - Finding a Balance between Efficiency and Strength in the Appropriability Regime

Building and sustaining competitive advantage through the creation of market imperfections is challenging in a constantly changing business environment - particularly since the sources of such advantages are increasingly knowledge-based. Facilitated by improved networks and communication, knowledge spills over to competitors more easily than before,thus creating an appropriability problem: the inability of an innovating firm to utilize its innovations commercially. Consequently, as the importance of intellectual assets increases, their protection also calls for new approaches. Companies have various means of protection at their disposal, and by taking advantage of them they can make intangibles more non-transferable and prevent, or at leastdelay, imitation of their most crucial intellectual assets. However, creating barriers against imitation has another side to it, and the transfer of knowledge in situations requiring knowledge sharing may be unintentionally obstructed. Theaim of this thesis is to increase understanding of how firms can balance knowledge protection and sharing so as to benefit most from their knowledge assets. Thus, knowledge protection is approached through an examination of the appropriability regime of a firm, i.e., the combination of available and effective means ofprotecting innovations, their profitability, and the increased rents due to R&D. A further aim is to provide a broader understanding of the formation and structure of the appropriability regime. The study consists of two parts. The first part introduces the research topic and the overall results of the study, and the second part consists of six complementary research publications covering various appropriability issues. The thesis contributes to the existing literature in several ways. Although there is a wide range of prior research on appropriability issues, a lot of it is restricted either to the study of individual appropriability mechanisms, or to comparing certain features of them. These approaches are combined, and the relevant theoretical concepts are clarified and developed. In addition, the thesis provides empirical evidence of the formation of the appropriability regime, which is consequently presented as an adaptive process. Thus, a framework is provided that better corresponds to the complex reality of the current business environment.

Un balance del tren de alta velocidad en Francia. Enseñanzas para el caso esapañol

La reivindicación del tren de alta velocidad por parte de un número amplio y creciente de ciudades en España, aconseja una reflexión sobre qué se puede realmente esperar de este servicio para estimular el tejido económico local. Nuestra referencia será el TGV de París a Lyon, el más antiguo en Europa, con sus posteriores ampliaciones al sur. De su estudio se puede deducir que su repercusión ha resultado muy modesta como agente dinamizador de la actividad económica local y regional. En el AVE se apunta efectivamente la misma situación, a tener por tanto muy en cuenta en el diseño del nuevo trazado y en las medidas de acompañamiento para rentabilizarlo.

The measurement of ice velocity, mass balance and thinning-rate on Johnsons Glacier, Livingston Island, South Shetland Islands, Antarctica

A network of twenty stakes was set up on Johnsons Glacier in order to determine its dynamics. During the austral summers from 1994-95 to 1997-98, we estimated surface velocities, mass balances and ice thickness variations. Horizontal velocity increased dow nstream from 1 m a- 1 near the ice divides to 40 m a- 1 near the ice terminus. The accumulation zone showed low accumulation rates (maximum of 0,6 m a- 1 (ice)), whereas in the lower part of the glacier, ablation rates were 4,3 m a- 1 (ice). Over the 3-year study period, both in the accumulation and ablation zones, we detected a reduction in the ice surface level ranging from 2 to 10 m from the annual ve rt ical velocities and ice-thinning data, the mass balance was obtained and compared with the mass balance field values, resulting in similar estimates. Flux values were calculated using cross-section data and horizontal velocities, and compared with the results obtained by means of mass balance and ice thinning data using the continuity equation. The two methods gave similar results.

Teho- ja energiamittauspalvelun kartoitus ja kehittäminen

Luotettavien energiamittauspalvelujen tarjoaminen vaatii mittauksien ja niihin liittyvien työvaiheiden tarkan dokumentoinnin ja ohjeistuksen. Sähkötaseiden hallinnassa ja sel-vityksessä käytettävien mittaustietojen määrä on suuri. Dokumentointijärjestelmä on välttämätön mittaustietojen hallitsemiseksi. Sujuva työvaiheiden suorittaminen vaatii niiden kartoittamisen ja sen pohjalta tehdyn ohjeistamisen. Diplomityö voidaan jakaa neljään osaan. Aluksi selvitetään sähköenergiamittausten käyttöä tasehallinnassa ja -selvityksessä. Siihen liittyen tehdään selvitys myös mittaus-velvollisuuksista sekä mittausten tarvitsijoista. Toisessa osassa tutkitaan, miten mittaustieto siirretään jännite- ja virtamuuntajilta ener-gianhallintajärjestelmään, ja mitä työvaiheita on suoritettava ennen kuin mittaustieto voidaan ohjata asiakkaalle tai jatkokäsittelyyn. Kolmas osa muodostuu mittaustietokannan kehittämisestä Microsoft Access-tietokantaohjelmalla. Tietokantaan keskitetään kaikki mahdollinen mittauksiin liittyvä tieto. Tietokanta helpottaa monia mittauksiin liittyviä selvitystehtäviä, sillä siitä voidaan hakea tietoa monin eri hakukriteerein. Neljännessä osassa tarkastellaan mittauspalvelun toiminnassa esiin tulleita epäkohtia ja esitetään niille korjausehdotukset.

Differential growth responses to water balance of coexisting deciduous tree species are linked to wood density in a Bolivian tropical dry forest

A seasonal period of water deficit characterizes tropical dry forests (TDFs). There, sympatric tree species exhibit a diversity of growth rates, functional traits, and responses to drought, suggesting that each species may possess different strategies to grow under different conditions of water availability. The evaluation of the long-term growth responses to changes in the soil water balance should provide an understanding of how and when coexisting tree species respond to water deficit in TDFs. Furthermore, such differential growth responses may be linked to functional traits related to water storage and conductance. We used dendrochronology and climate data to retrospectively assess how the radial growth of seven coexisting deciduous tree species responded to the seasonal soil water balance in a Bolivian TDF. Linear mixed-effects models were used to quantify the relationships between basal area increment and seasonal water balance. We related these relationships with wood density and sapwood production to assess if they affect the growth responses to climate. The growth of all species responded positively to water balance during the wet season, but such responses differed among species as a function of their wood density. For instance, species with a strong growth response to water availability averaged a low wood density which may facilitate the storage of water in the stem. By contrast, species with very dense wood were those whose growth was less sensitive to water availability. Coexisting tree species thus show differential growth responses to changes in soil water balance during the wet season. Our findings also provide a link between wood density, a trait related to the ability of trees to store water in the stem, and wood formation in response to water availability.