Konsernin tilintarkastuksen ongelmakohtia

Tilintarkastuksen kohteina ovat yhteisön tai säätiön tilikauden kirjanpidon ja tilinpäätöksen sekä hallinnon tarkastus. Konsernin tilintarkastajan on myös tarkastettava emoyrityksenä olevan yhteisön tai säätiön laatima konsernitilinpäätös sekä konserniin kuuluvien yhteisöjen ja säätiön keskinäisiä suhteita. Tämän tutkimuksen tavoitteena on kartoittaa ja analysoida konsernin tilintarkastuksen ongelmakohtia kohdeyrityksen näkökulmasta sekä analysoida tilintarkastuslain uudistuksen vaikutuksia ongelmiin. Tutkimuksessa hahmotetaan ensin konsernin tilintarkastuksen aihepiiriä kirjallisuuden pohjalta. Empiirisessä osuudessa tutkitaan teemahaastattelujen avulla konserniympäristön tilintarkastusprosessia ja lopuksi peilataan kohdeyrityksen näkemystä tilintarkastuksen doktriiniin. Tutkimus osoittaa konsernin tarkastusprosessiin osallistuvien osapuolten yhteistyön merkittäväksi tekijäksi ongelmien ehkäisemisessä. Tilintarkastuslain uudistuksella ei ollut vaikutusta kohdeyrityksen näkemyksen mukaisiin ongelmakohtiin.

Licenciatura em Química da UFC: perfil sócio-econômico, evasão e desempenho dos alunos

This paper describes the studies of the performance and the efficiency of the Degree in Chemistry (nocturne) course at the UFC. The study embraces the period of its foundation (1995) until the current days. In general, the course has enhanced its efficiency, with an evident improvement presented by the students, which are more confident with strong indicative of better social prestige.

Potencial alelopático de catequinas de Tachigali myrmecophyla (leguminosae)

Two compounds, (+)-catechin and epicatechin, were isolated from leaves of T. myrmecophyla, using chromatographic techniques. The structural identification was carried out on the basis of ¹H and 13C NMR spectral data and comparison with literature data. The compounds (+)-catechin and epicatechin were submitted to germination inhibition and radicle and hypocotyl growth assays. Results showed some significant activities confirming the initial hypothesis about allelopathic properties of that plant.

Dissertatio academica in Genes. XVI: 13

Dedicatio: Maria Christina Hollberg s. Walin [ruots. pr.], Abrahamus Renström.

Om medel at underhålla och öka skogväxten i Finland

Dedicatio: Carl Sjöstedt, Maria Christina Spoof.

An nostra conditio majorum sorte sit deterior?

Invocatio: I.N.D.

An climata influant religionem?

Invocatio: I.N.D.O.M.

Historia Regiae Academiae Aboensis

Invocatio: Q.B.V.

Conversioni al cattolicesimo a Roma tra Sei e Settecento. La presenza degli scandinavi nell’Ospizio dei Convertendi.

In my PhD dissertation, I have examined a group of people of Scandinavian origin received by Ospizio dei Convertendi. This group has been hitherto largely unknown to historical research. The Ospizio was an institute founded by the Oratorian Congregation in Rome in 1673 to provide religious instruction and material aid to both recent and aspirant converts to Roman Catholicism. My research traces the profile of converts and a typology of motives, examining different factors which influenced the conversion process. I show that the key factors were often of a social rather than a religious nature. Moreover, I have analyzed the hospice in the context of Counter-Reformation charity as well. In terms of numbers, the Scandinavians formed a somewhat marginal yet not insignificant group within the Roman hospice. Out of a total of 2203 guests received between 1673 and 1706, 4.6 % were Scandinavians: 74 Swedes (including Finland and Livonia) and 27 Danes (including Norway). They came from a rigorously Protestant region which reacted to Catholicism with severe legislative measures. Converts to Catholicism risked confiscation of their goods, expulsion or even capital punishment. Since both Sweden and Denmark were practically impenetrable to Catholicism at the time and clandestine missionary attempts often failed before they had even properly started, the Roman Catholic Church shifted its interest towards Northerners arriving in Rome, a preferred destination for young noblemen, artists and migrant craftsmen. The material related to Ospizio dei Convertendi, conserved in the Vatican archives, is a scarcely known yet unusually rich source, not only for the religious history of our continent, but also for social history and the study of migration in early modern Europe. It contains a wealth of information about members of the subordinate classes, of their travels and lives in Europe. The profile delineated in these documents is of individuals who had a wide range of different professions and different aspirations. These documents encompass a vast social spectrum that was highly mobile on a continent which by that time had become pluriconfessional. Therefore, these migrants faced the complex religious reality in their everyday life. The principal corpus of my research consists of two types of manuscript sources created for administrative and in a way also for apologetic purposes of the Roman Catholic Church. My starting point is the Primo registro generale of Ospizio dei Convertendi. This is a volume in which the following information about each guest was registered: name, nationality, city of origin, age, sex, profession, confession professed before converting, date of arrival, departure, abjuration and baptism. Typically, the convert was male, originating from Stockholm or Copenhagen, from 21 to 30 years of age. The biggest occupational groups in descending order were soldiers, noblemen, craftsmen and sailors. Thus the data reflects a multiform reality of interurban and long distance migration, ideals regarding the education of young noblemen and gentry as well as the need of European armies to hire foreign mercenaries in their various campaigns. Against this background the almost total absence of women is hardly surprising: there is only one woman in the material I have studied. The second main source, Nota degl’ospiti ricevuti e spese fatte per essi, sheds more light on the choices of the converts, their motivations and their lives outside Scandinavia before reaching Rome. This narrative material permits an analysis which completes but also goes far beyond the columns of the Institute’s general register. This material consists of reports written by Catholic priests based on an interview conducted upon each guest’s arrival. The material frequently includes information on what the converts would do following their departure from the Institute as well. These sources have a specific narrative form and contain short biographies, list reasons for converting and information about the journey from the North to the Mediterranean - a journey which in many cases took several years. Moreover, they show that certain unorthodox practices such as calling on the saints and pleading for help from them were not uncommon in the Protestant popular religion. The recording of information on conversions from Protestantism to Catholicism reflects both religious and social interest on the part of the receiving institute. The information obtained was used for the purposes of religious teaching, for finding adequate ways of inserting the convert into Italian society so that he could earn a living, and to find effective methods to convert others with a similar cultural and geographical background. The stories recorded were based on interviews with the newly-arrived, information obtained from a travel companion or fellow countrymen, or from written documents the aspirant converts carried with them. These sources illustrate, although sometimes in rather simplified ways, the circumstances and motivations which were relevant to the choice of changing one’s confession. In addition, I have examined petitions addressed to the hospice and other Roman authorities in order to get financial aid. These petitions were written by Italian scrittori, and they contain certain conventions and topoi of presenting the conversion with the purpose of improving the chances of obtaining financial aid. It is through these filters, which may seem initially almost invisible, that the remote voice of the converts reaches us. The results of the analysis are particularly interesting because they disagree with some of the principal conclusions of previous work on the subject. First, earlier research has focused almost exclusively on the conversions of noblemen, and has argued, second, that the Queen Christina of Sweden was the driving force behind their change of confession. The sources examined for this dissertation present a profile of long-distance migrants, many of them members of the subordinate classes, who were looking for ways to make their living in Europe. These people had in many cases left their country of origin several years earlier and not for religious reasons, so, crucially, we are not dealing with confessional migration in these cases. Rather, conversion was a complex process, intricately tied up with strategies of survival, integration and upward social mobility. At the same time, while these components are significant on their own right, they do not necessarily point to the absence of motivations of a more clearly religious nature.

Leibniz's theory of bodies: monadic aggregates, phenomena, or both?

Leibniz's conception of bodies seems to be a puzzling theory. Bodies are seen as aggregates of monads and as wellfounded phenomena. This has initiated controversy and unending discussions. The paper attempts to resolve the apparent inconsistencies by a new and formally spirited reconstruction of Leibniz's theory of monads and perception, on the one hand, and a (re-)formulation and precisation of his concept of preestablished harmony, on the other hand. Preestablished harmony is modelled basically as a covariation between the monadic and the ideal realm.

Influência da colheita e períodos de armazenamento na qualidade sanitária de sementes de mamoneira

As atuais preocupações quanto à escassez das reservas de petróleo e o agravamento do efeito estufa, pela emissão de CO2, levam a cultura da mamona a ser uma das fontes para energia renovável. Sabe-se que ao longo do ciclo da mamona são produzidos racemos de várias ordens, que se desenvolvem sob diferentes condições ambientais, podendo provocar variações na qualidade das sementes. Assim, objetivou-se avaliar a interferência da colheita e de cinco períodos de armazenamento na qualidade sanitária das sementes de mamona, cultivar IAC-2028. Para tanto, foram instalados os testes de germinação e sanidade, logo após a colheita e aos 3; 6; 9 e 12 meses de armazenamento em condições não controladas de temperatura e umidade relativa do ar. As avaliações foram feitas em esquema de parcela subdividida no tempo, onde as parcelas foram constituídas por cinco épocas trimestrais de avaliação e as sub-parcelas por 11 tratamentos. Os resultados sugerem que todos os racemos podem ser colhidos em uma única etapa, sem que ocorram perdas de qualidade das sementes.

Capacidade combinatória para resistência àmancha branca em linhagens endogâmicas de milho

Estimaram-se as capacidades geral (CGC) e específica (CEC) de combinação para resistência à mancha branca de 24 linhagens do programa de melhoramento de milho do IAC, de diferentes procedências, sob esquemas de dois dialelos parciais (Dialelo A e B), em Mococa, na região nordeste do Estado de São Paulo, na safra 2004/2005. O delineamento experimental utilizado foi o de blocos ao acaso com 3 repetições e 2 testemunhas comerciais (IAC 8333 e DKB 350). Avaliou-se a severidade da mancha branca nas linhagens, nos 36 híbridos simples resultantes de cada dialelo parcial 6x6 e nos dois híbridos comerciais. A avaliação da doença foi realizada nos estádios de grãos leitosos a pastosos, através de escala de notas de 1 a 9, correspondendo a 0; 1; 2,5; 5; 10; 25; 50; 75 e mais de 75% de área foliar afetada. Houve diferenças significativas (P<0,01) entre os híbridos para resistência à mancha branca, permitindo a discriminação dos híbridos experimentais. As linhagens mais resistentes foram PM518, IP4035 (Dialelo A) e IP398 (Dialelo B), enquanto que os híbridos IAC8333, PM 518 x IP4035 e IP701 x IP4035 no Dialelo A e L8 x IP398, VER266 x IP398 e L161 x IP398 no Dialelo B, mostraram-se mais resistentes à doença. A análise dialélica mostrou efeitos significativos (P<0,01) para cruzamentos, CGC do Grupo I, CGC do Grupo II somente para o Dialelo A e CEC para resistência à mancha branca. Conclui-se, a partir da magnitude da CGC em relação à variação total, que a resistência à mancha branca tem natureza preponderantemente aditiva e que a presença de CEC significativa indica também a existência de efeitos de dominância.

Severidade de ferrugem polissora em cultivares de milho e seu efeito na produtividade

A ferrugem polissora, causada por Puccinia polysora Underw. é uma das doenças mais destrutivas da cultura do milho, ocorrendo em importantes áreas de produção desta cultura no Brasil. A principal forma de controle desta doença é o uso de cultivares resistentes, havendo no mercado um grande número de cultivares com diferentes graus de resistência. O objetivo deste trabalho foi avaliar a reação de cultivares comerciais de milho quanto à resistência à ferrugem polissora, em diferentes localidades no Estado de São Paulo, correlacionando com a produtividade. Foram avaliados 50 híbridos simples e triplos (HST) e 22 híbridos duplos e variedades de milho (HDV) em uso pelos agricultores no ano agrícola 2005/2006 quanto à sua reação à ferrugem polissora em seis locais nas regiões oeste e centro-norte do Estado de São Paulo. Nos experimentos com HST, as cultivares mais resistentes e que tiveram as maiores produtividades foram: 30F80, 30F90, 30K73, AG 7000, DAS 2B710, DKB 191, DKB 466 e Impacto. Dentre os HDV, destacaram-se como as mais resistentes e apresentando as maiores produtividades: 30S40 e AG 2040. A redução de produtividade em função da severidade da ferrugem polissora, avaliada no estádio de grãos pastosos, variou de 3,5% para cultivares com aproximadamente 2,5% de área foliar afetada a 20,3% para cultivares com, em média, 39% de área foliar afetada, em relação às cultivares com maior resistência à doença (1,4% de área foliar afetada).