Mukautettu tilintarkastuskertomus suomalaisissa pörssiyrityksissä vuosina 1992-2002

Tutkimuksen päätavoitteena oli selvittää kuinka yleistä tilintarkastuskertomuksen mukauttaminen on suomalaisissa pörssiyrityksissä. Alatavoitteina oli selvittää mukauttamisen riippuvuutta toimialasta khin neliö testin avulla, mukautusten vertaileminen ajallisesti, mukautettujen tilintarkastuskertomusten analysoiminen sekä tutustua tilintarkastajan erilaisiin raportointitapoihin. Tutkimuksessa on sekä kvalitatiivisia että kvantitatiivisia piirteitä. Tutkimusajanjakso käsitti 11 tilinkautta vuosien 1992-2002 välillä. Tutkimusaineisto koostuu 154:n suomalaisen pörssilistatun yhtiön 892:sta tilinpäätöksestä tilintarkastuskertomuksineen. Tutkimuksessa havaittiin että tilintarkastuskertomuksen mukauttaminen suomalaisissa pörssiyhtiöissä on varsin harvinaista, ainoastaan 3,1tutkituista tilintarkastuskertomuksista oli mukautettuja. Toimialoittaisessa vertailussa ei voitu luotettavasti havaita mukauttamisen olevan toimialasta riippuvaista. Ajallisestimukautetut tilintarkastuskertomukset olivat jakautuneet varsin tasaisesti koko tarkasteluajanjaksolle, eikä suuria eroja vuosien välillä ollut havaittavissa.

20 años de automatizacion de préstamo interbibliotecario en España (1992-2012)

Se presenta la evolución en los últimos veinte años (1992-2012) de la automatización del préstamo interbibliotecario en las bibliotecas universitarias españolas. A partir de los distintos procesos que se llevan a cabo en este servicio, envío de peticiones, localización y recepción de documentos y gestión interna, se identifican cada uno de los programas utilizados y se pone de manifiesto como han evolucionado cada uno de los procedimientos en paralelo a la propia tecnología.

Konserttiohjelma 1921-05-28 - Ohjelma

Helsinki 1921

Levantamento e patogenicidade de fungos associados às sementes de mangaba (Hancornia speciosa Gomes) no cerrado do Brasil central

Em 2003 e 2004, os fungos Aspergillus spp., Chaetomium spp., Cladosporium sp., Fusarium spp., Paecilomyces sp., Penicillium spp., Pestalotiopsis sp., Phomopsis sp., Aureobasidium pullulans (de Bary) Arnaud e uma levedura não identificada foram isolados de sementes de mangaba (Hancornia speciosa Gomes) coletadas em três localidades do Cerrado do Brasil. Testes de patogenicidade e o subsequente reisolamento de Fusarium sp. (CPAC-1857), Pestalotiopsis sp (CPAC-1838 e CPAC-1844)., Phomopsis sp. (CPAC-1863) e de A. pullulans (CPAC-1845) de mudas de mangabeira inoculadas artificialmente comprovaram os postulados de Koch.

Avaliação da aplicação exógena de poliaminas no crescimento de calos de mangabeira (Hancornia speciosa Gomes)

Este trabalho teve como objetivo estudar o efeito das poliaminas espermidina e espermina no crescimento de calos Hancornia speciosa Gomes. Calos com 0,5 cm de diâmetro foram inoculados em meio Murashige & Skoog (1962) (MS) a 50% + 100 mg L-1 de caseína hidrolisada + 200 mg L-1 de levedura de cerveja, variando os tratamentos:A: 1 mmol de espermina + 2 mg L-1 de 2,4-D (ácido 2,4 diclorofenoxiacético) + 0,5 mg L-1 de NAA (ácido naftalenoacético); B: 1 mmol de espermidina + 2 mg L-1 de 2,4-D + 0,5 mg L-1 de NAA; C: 2 mg L-1 de 2,4-D + 0,5 mg L-1 de NAA. Não houve influência das poliaminas no crescimento dos calos. observou-se, nos calos tratados com espermidina, maior concentração celular de putrescina (582,37 µg g mf-1) aos 60 dias, maior teor de espermidina (502,54 µg g mf-1) e espermina (868,53 µg g mf-1) aos 40 dias de cultivo, quando se aplicou a própria poliamina. Conclui-se que a aplicação exógena de poliaminas em Hancornia speciosa não proporciona aumento no crescimento de calos. A oxidação promovida por longos períodos de cultivo in vitro induz aumento nos níveis de putrescina.

Caracterização de frutos e árvores de populações naturais de Hancornia speciosa Gomes do cerrado

O trabalho objetivou caracterizar árvores e frutos de populações naturais de Hancornia speciosa Gomes, bem como avaliar a distribuição da variabilidade fenotípica existente. Populações de mangabeiras foram amostradas no Cerrado, incluindo os Estados de Goiás, Tocantins, Mato Grosso, Mato Grosso do Sul e Bahia, abrangendo 109 matrizes de 35 populações das variedades botânicas pubescens, gardneri, speciosa e cuyabensis. Os resultados mostraram que, nas condições do Cerrado, as matrizes de H. speciosa apresentam elevados níveis de variação fenotípica quanto a caracteres de frutos, sendo que a maioria dessas variações está entre populações. Há, também, uma grande variação fenotípica dentro das variedades botânicas. H. speciosa var. gardneri e H. speciosa var. pubescens têm frutos maiores e mais pesados. A variedade botânica gardneri apresenta porte mais alto que as demais. Nas variedades gardneri e pubescens, predominam frutos redondos e verde-claros, enquanto em speciosa e cuyabensis predominam frutos de formato oblongo e coloração amarelo-escura e verde-escura, respectivamente. As variedades gardneri e pubescens destacam-se como de maior potencial para a seleção baseada em caracteres de tamanho e massa dos frutos.

Kalojen kasvaimet ovat harvinaisia : kooste vuosilta 1992-2005

Summary: Fish tumours are rare : findings from 1992-2005

Trends in self-reported prevalence and management of hypertension, hypercholesterolemia and diabetes in Swiss adults between 1992 and 2007

PURPOSE: to assess the trends of prevalence of self-reported cardiovascular risk factors (CV RFs: hypertension, hypercholesterolemia, diabetes) and their management for the period of 1992 to 2007 in Switzerland. METHODS: four health interview surveys conducted between 1992 and 2007 in representative samples of the Swiss population (63,782 subjects overall). Self-reported CV RFs prevalence, treatment and control levels were computed after weighting. Weights were calculated by raking ratio such that the marginal distribution of the weighted totals conforms to the marginal distribution of the target population. Multivariate analysis was conducted using logistic regression. RESULTS: prevalence of all CV RFs increased between 1992 and 2007. Also, the prevalence of self-reported treatment among subjects with CV RFs increased, as confirmed by multivariate analysis: OR for hypolipidemic treatment relative to 1992: 0.64 [0.52-0.78]; 1.39 [1.18-1.65] and 2.00 [1.69-2.36] for 1997, 2002 and 2007, respectively. Still, in 2007, circa 40% of hypertensive, 60% of hypercholesterolemic and 50% of diabetic subjects weren't treated. On the other hand, there is an increase of the prevalence of controlled RFs as reported by treated subjects. This was confirmed by multivariate analysis 12.1 [12.0 - 12.2]; 4.16 [4.1 - 4.23] and 2.85 [2.79 - 2.90] for hypertension, hypercholesterolemia and diabetes, respectively, in 2007, relative to 1992. CONCLUSION: the prevalence of self-reported hypertension, hypercholesterolemia and diabetes increased between 1992 and 2007 in the Swiss population. Despite a good control of treated subjects, still a significant percentage of subjects with CV RFs are not treated.

Diversity and genetic structure in natural populations of Hancornia speciosa var. speciosa Gomes in northeastern Brazil

Hancornia speciosa Gomes is a fruit tree native from Brazil that belongs to Apocinaceae family, and is popularly known as Mangabeira. Its fruits are widely consumed raw or processed as fruit jam, juices and ice creams, which have made it a target of intense exploitation. The extractive activities and intense human activity on the environment of natural occurrence of H. speciosa has caused genetic erosion in the species and little is known about the ecology or genetic structure of natural populations. The objective of this research was the evaluation of the genetic diversity and genetic structure of H. speciosa var. speciosa. The genetic variability was assessed using 11 allozyme loci with a sample of 164 individuals distributed in six natural populations located in the States of Pernambuco and Alagoas, Northeastern Brazil. The results showed a high level of genetic diversity within the species (e= 0.36) seeing that the most of the genetic variability of H. speciosa var. speciosa is within its natural populations with low difference among populations ( or = 0.081). The inbreeding values within ( = -0.555) and among populations ( =-0.428) were low showing lacking of endogamy and a surplus of heterozygotes. The estimated gene flow ( m ) was high, ranging from 2.20 to 13.18, indicating to be enough to prevent the effects of genetic drift and genetic differentiation among populations. The multivariate analyses indicated that there is a relationship between genetic and geographical distances, which was confirmed by a spatial pattern analysis using Mantel test (r = 0.3598; p = 0.0920) with 1000 random permutations. The high genetic diversity index in these populations indicates potential for in situ genetic conservation.

Characterization of nutrient deficiency in Hancornia speciosa Gomes seedlings by omitting micronutrients from the nutrient solution

Hancornia speciosa Gomes (Mangaba tree) is a fruit tree belonging to the Apocynaceae family and is native to Brazil. The production of seedlings of this species is limited by a lack of technical and nutritional expertise. To address this deficiency, this study aimed to characterize the visual symptoms of micronutrient deficiency and to assess growth and leaf nutrient accumulation in H. speciosa seedlings supplied with nutrient solutions that lack individual micronutrients. H. speciosa plants were grown in nutrient solution in a greenhouse according to a randomized block design, with four replicates. The treatments consisted of a group receiving complete nutrient solution and groups treated with a nutrient solution lacking one of the following micronutrients: boron (B), copper (Cu), iron (Fe), manganese (Mn), zinc (Zn), and molybdenum (Mo). The visual symptoms of nutrient deficiency were generally easy to characterize. Dry matter production was affected by the omission of micronutrients, and the treatment lacking Fe most limited the stem length, stem diameter, root length, and number of leaves in H. speciosa seedlings as well as the dry weight of leaves, the total dry weight, and the relative growth in H. speciosa plants. The micronutrient contents of H. speciosa leaves from plants receiving the complete nutrient solution treatment were, in decreasing order, Fe>Mn>Cu>Zn>B.