The role of auditors in the Finnish limited liability companies as to solvency test in the context of asset distribution

Suomen osakeyhtiölain mukaan varoja ei saa jakaa, jos jaosta päätettäessä tiedetään tai pitäisi tietää yhtiön olevan maksukyvytön tai jaon aiheuttavan maksukyvyttömyyden. Ongelmallista on, että maksukykyä ei ole selvästi määritelty laissa tai hallituksen esityksessä. Tilintarkastuslain mukaan tilintarkastajan on siten huomautettava, jos maksukykytestiä on rikottu, mutta tilintarkastaja joutuu yleensä määrittelemään tällaiset huomauttamista vaativat tilanteet itse. Maksukykytestistä on kirjoitettu suomalaisessa yhtiöoikeuden ja laskentatoimen kirjallisuudessa melko kattavasti. Kuitenkin tilintarkastajaa koskeva näkökulma on saanut osakseen suhteellisen vähän huomiota. Tästä näkökulmasta on kirjoitettu vain joitakin korkeakoulujen tutkielmia sekä lyhyehköjä ammatillisia seminaariesityksiä. Tämän tutkielman tavoitteena on ollut koota laaja yleiskuva siitä, miten tilintarkastajat itse kokevat asemansa ja tehtävänsä yllä kuvatuissa tilanteessa. Tutkielmassa on käyty läpi aikaisempaa yhtiöoikeuden ja laskentatoimen kirjallisuudessa ja seminaariesityksissä esitettyä aineistoa. Lisäksi tutkielmaa varten tehtiin suomalaisille tilintarkastajille kohdennettu Internet-pohjainen kysely. Tutkielma selkeyttää kuvaa siitä, miten tilintarkastajat toimivat yllä kuvatussa tilanteessa ja miten he ovat sopeuttaneet toimiaan yhteiskunnan institutionaalisen asetelman muututtua. Kirjallisuuden pohjalta tapahtuva teoreettinen analyysi on yhdistetty kyselyyn siitä, miten tilintarkastajat käytännössä toimivat. Tutkimuksen perustana olevaa tietoa on analysoitu pääosin kyselytutkimuksen menetelmin, mutta myös tilastollisen tutkimuksen menetelmiä on käytetty. Tutkielman tuloksena tutkielmassa selvitetään tilintarkastajan tehtäviä maksukykytestin yhteydessä. Tuloksena voidaan myös todeta, että tilintarkastaja ei suorita varojenjaossa tarvittavan maksukyvyn arvioinnin kannalta keskeisiä tarkastustoimenpiteitä ainoastaan tilikauden päättymisen jälkeen. Päinvastoin, tällaisia tarkastustoimenpiteitä suoritetaan enemmän tai vähemmän koko tilintarkastuksen aikana. Lisäksi vaikuttaisi siltä, että tilintarkastajan oma suhtautuminen maksukykytestiin on ainakin jossain määrin merkityksellinen sen kannalta, kuinka paljon tarkastustoimenpiteitä tehdään ja kuinka paljon maksukyvystä ja siihen liittyvistä puutteista raportoidaan yhtiön johdolle.

The nature and role of trust in temporary virtual problem-solving teams

The objective of this study is to increase understanding of the nature and role of trust in temporary virtual problem-solving teams engaged in real-life co-creation activities, while much of previous research has been conducted in student settings. The different forms and bases of trust, possible trust barriers and trust building actions, and perceived role of trust in knowledge sharing and collaboration are analyzed. The study is conducted as a qualitative case study in case company. Data includes interviews from 24 people: 13 from 3 different project teams that were going on during the study, 8 from already finalized project teams, and 3 founders of case company. Additional data consists of communication archives from three current teams. The results indicate that there were both knowledge-based and swift trust present, former being based on work-related personal experiences about leaders or other team members, and latter especially on references, disposition to trust and institution-based factors such as norms and rules, as well as leader and expert action. The findings suggest that possible barriers of trust might be related to lack of adaptation to virtual work, unclear roles and safety issues, and nature of virtual communication. Actions that could be applied to enhance trust are for example active behavior in discussions, work-related introductions communicating competence, managerial actions and face-to-face interaction. Finally, results also suggest that trust has a focal role as an enabler of action and knowledge sharing, and coordinator of effective collaboration and performance in temporary virtual problem-solving teams.

An investigation of the nature and role of historicality in the thought of Dilthey and Heidegger

Introduction The question of the meaning, methods and philosophical manifestations of history is currently rife with contention. The problem that I will address in an exposition of the thought of Wilhelm Dilthey and Martin Heidegger, centers around the intersubjectivity of an historical world. Specifically, there are two interconnected issues. First, since all knowledge occurs to a person from within his or her historical age how can any person in any age make truth claims? In order to answer this concern we must understand the essence and role of history. Yet how can we come to an individual understanding ofwhat history is when the meanings that we use are themselves historically enveloped? But can we, we who are well aware of the knowledge that archaeology has dredged up from old texts or even from 'living' monuments of past ages, really neglect to notice these artifacts that exist within and enrich our world? Charges of wilful blindness would arise if any attempt were made to suggest that certain things of our world did not come down to us from the past. Thus it appears more important 2 to determine what this 'past' is and therefore how history operates than to simply derail the possibility for historical understanding. Wilhelm Dilthey, the great German historicist from the 19th century, did not question the existence of historical artifacts as from the past, but in treating knowledge as one such artifact placed the onus on knowledge to show itself as true, or meaningful, in light ofthe fact that other historical periods relied on different facts and generated different truths or meanings. The problem for him was not just determining what the role of history is, but moreover to discover how knowledge could make any claim as true knowledge. As he stated, there is a problem of "historical anarchy"!' Martin Heidegger picked up these two strands of Dilthey's thought and wanted to answer the problem of truth and meaning in order to solve the problem of historicism. This problem underscored, perhaps for the first time, that societal presuppositions about the past and present oftheir era are not immutable. Penetrating to the core of the raison d'etre of the age was an historical reflection about the past which was now conceived as separated both temporally and attitudinally from the present. But further than this, Heidegger's focus on asking the question of the meaning of Being meant that history must be ontologically explicated not merely ontically treated. Heidegger hopes to remove barriers to a genuine ontology by II 1 3 including history into an assessment ofprevious philosophical systems. He does this in order that the question of Being be more fully explicated, which necessarily for him includes the question of the Being of history. One approach to the question ofwhat history is, given the information that we get from historical knowledge, is whether such knowledge can be formalized into a science. Additionally, we can approach the question of what the essence and role of history is by revealing its underlying characteristics, that is, by focussing on historicality. Thus we will begin with an expository look at Dilthey's conception of history and historicality. We will then explore these issues first in Heidegger's Being and Time, then in the third chapter his middle and later works. Finally, we shall examine how Heidegger's conception may reflect a development in the conception of historicality over Dilthey's historicism, and what such a conception means for a contemporary historical understanding. The problem of existing in a common world which is perceived only individually has been philosophically addressed in many forms. Escaping a pure subjectivist interpretation of 'reality' has occupied Western thinkers not only in order to discover metaphysical truths, but also to provide a foundation for politics and ethics. Many thinkers accept a solipsistic view as inevitable and reject attempts at justifying truth in an intersubjective world. The problem ofhistoricality raises similar problems. We 4 -. - - - - exist in a common historical age, presumably, yet are only aware ofthe historicity of the age through our own individual thoughts. Thus the question arises, do we actually exist within a common history or do we merely individually interpret this as communal? What is the reality of history, individual or communal? Dilthey answers this question by asserting a 'reality' to the historical age thus overcoming solipsism by encasing individual human experience within the historical horizon of the age. This however does nothing to address the epistemological concern over the discoverablity of truth. Heidegger, on the other hand, rejects a metaphysical construel of history and seeks to ground history first within the ontology ofDasein, and second, within the so called "sending" of Being. Thus there can be no solipsism for Heidegger because Dasein's Being is necessarily "cohistorical", Being-with-Others, and furthermore, this historical-Being-in-the-worldwith- Others is the horizon of Being over which truth can appear. Heidegger's solution to the problem of solipsism appears to satisfy that the world is not just a subjective idealist creation and also that one need not appeal to any universal measures of truth or presumed eternal verities. Thus in elucidating Heidegger's notion of history I will also confront the issues ofDasein's Being-alongside-things as well as the Being of Dasein as Being-in-the-world so that Dasein's historicality is explicated vis-a-vis the "sending of Being" (die Schicken des S eins).

The role of vermiculite in the fixation of potassium in soils and the availability of potassium for vine nutrition in some Niagara vineyards

The Niagara P e n i n s u l a Supports a f l o u r i s h i n g grape and wine i n d u s t r y , where much of the potassium f e r t i l i z e r a p p l i e d to the vineyard s o i l s may not show up in the f r u i t or vines but is fixed by the clay m i n e r a l s in the s o i l . Soil samples were c o l l e c t e d on a n o r t h - s o u t h l i ne through a high d e n s i t y of v i n e y a r d s and examined by x - r a y d i f f r a c t i o n to determine the r e l a t i o n s h i p of potassium with r e s p e c t to c l a y minerals p r e s e n t . The i n v e s t i g a t i o n shows the p h y l l o s i l i c a t e m i n e r a l s present t o be i l l i t e , c h l o r i t e and v e r m i c u l i t e . The v e r m i c u l i t e p r e s e n t is not t h e usual M g - v e r m i c u l i t e , but a K - v e r m i c u l i t e which can be c o n s i d e r e d as a degraded i l l i t e - - t h a t i s , an i l l i t e which has l o s t potassium i o n s . The r e s u l t i n g K - d e f i c i e n t mineral possesses a very l i m i t e d expansion l a t t i ce and is capable of c a p t u r i n g potassium ions and c o n v e r t i n g back t o the i l l i t e form. A g r i c u l t u r a l l y , t h i s causes potassium d e f i c i e n c y in p l a n t s.

The role of water in determining structure and function of macromolecules and macromolecular assemblies /

The interaction of biological molecules with water is an important determinant of structural properties both in molecular assemblies, and in conformation of individual macromolecules. By observing the effects of manipulating the activity of water (which can be accomplished by limiting its concentration or by adding additional solutes, "osmotic stress"), one can learn something about intrinsic physical properties of biological molecules as well as measure an energetic contribution of closely associated water molecules to overall equilibria in biological reactions. Here two such studies are reported. The first of these examines several species of lysolipid which, while present in relatively low concentrations in biomembranes, have been shown to affect many cellular processes involving membrane-protein or membrane-membrane interactions. Monolayer elastic constants were determined by combining X-ray diffraction and the osmotic stress technique. Spontaneous radii of curvature of lysophosphatidylcholines were determined to be positive and in the range +30A to +70A, while lysophosphatidylethanolamines proved to be essentially flat. Neither lysolipid significantly affected the bending modulus of the monolayer in which it was incorporated. The second study examines the role of water in theprocess of polymerization of actin into filaments. Water activity was manipulated by adding osmolytes and the effect on the equilibrium dissociation constant (measured as the criticalmonomer concentration) was determined. As water activity was decreased, the critical concentration was reduced for Ca-actin but not for Mg-actin, suggesting that 10-12 fewer water molecules are associated with Ca-actin in the polymerized state. Thisunexpectedly small amount of water is discussed in the context of the common structural motif of a nucleotide binding cleft.

Drama in education : deconstructing the role of movement in text

The purpose of this study was to conduct a comparative textual analysis on the role of movement in 3 texts in Drama in Education in Canada. As the subject is holistic and encourages creative, active participation, movement was expected to appear, even inadvertently, in both theory and practice. It was hoped that guidelines for the use of movement within Drama in Education would emerge from the texts and that these guidelines would serve as models for others to use. A total of 26 Drama in Education experts in Canada were each asked to list the 10 most important texts in the field. Those who answered were assigned numbers and charted according to age, gender, and geography. An objective colleague helped narrow the group to 16 participants. A frequency count was used, assigning 10 points to the first text on each list, and descending to 1 point for the tenth text listed. Based on the highest number of points calculated, the 5 most frequently used texts were identified. These were compared to ascertain the widest representation ofthe authors' geographic location and gender, as well as differences in theory and practice. The final selection included 3 texts that represented differing approaches in their presentation and discussion of Drama in Education theories and practices. Analysis involved applying 5 levels of commitment to determine if,how, why, when, and with what results movement was explicitly or implicitly addressed in the 3 texts. Analysis resulted in several unexpected surprises around each of the 3 texts. The study also provided suggestions for extending and clarifying the role of movement in teaching and learning in general, as well as for Drama in Education in particular.

The role of Stl1p in glycerol accumulation in osmotically stressed icewine yeast Saccharomyces cerevisiae K1 V1116

The high sugar concentration in Icewine juice exerts hyperosmotic stress in the wine yeast causing water loss and cell shrinkage. To counteract the dehydration, yeast synthesize and accumulate glycerol as an internal osmolyte. In a laboratory strain of S. cerevisiae, STLl encodes for Stllp, an H+ /glycerol symporter that is glucose inactivated, but induced upon hyperosmotic stress. STLl, was found to be a highly upregulated gene in Icewine fermenting cells and its expression was 25-fold greater than in yeast cells fermenting diluted Icewine juice, making it one of the most differentially expressed genes between the two fermentation conditions. In addition, Icewine fermenting cells showed a two-fold higher glycerol production in the wine compared to yeast fermenting diluted Icewine juice. We proposed that Stllp is (1) active during Icewine fermentation and is not glucose inactivated and (2) its activity contributes to the limited cell growth observed during Icewine fermentation as a result of the dissipation of the plasma membrane proton gradient. To measure the contribution ofStl1p in active glycerol transport (energy dependent) during Icewine fermentation, we first developed an Stllp-dependent (14C]glycerol uptake assay using a laboratory strain of S. cerevisiae (BY 4742 and LiSTLl) that was dependent on the plasma membrane proton gradient and therefore energy-dependent. Wine yeast K1-Vll16 was also shown to have this energy dependent glycerol uptake induced under salt stress. The expression of STLl and Stllp activity were compared between yeast cells harvested from Icewine and diluted Icewine fermentations. Northern blot analysis revealed that STLl was expressed in cells fermenting Icewine juice but not expressed under the diluted juice conditions. Glycerol uptake by cells fermenting Icewine juice was not significantly different than cells fermenting diluted Icewine juice on day 4 and day 7 of Vidal and Riesling fermentations respectively, despite encountering greater hyperosmotic stress. Furthermore, energy- dependent glycerol uptake was not detected under either fermentation conditions. Because our findings show that active glycerol uptake was not detected in yeast cells harvested from Icewine fermentation, it is likely that Stllp was glucose inactivated despite the hyperosmotic stress induced by the Icewine juice and therefore did not play a role in active glycerol uptake during Icewine fermentation.

The role of leaders in building organizational learning capacity

In a world in which social, economic, and environmental circumstances are continuously evolving and increasingly complex, leaders face the challenging prospect of navigating their organizations through unpredictable operating conditions. Finding a way to tap into the learning capacity of the people who comprise their organizations may be the answer to adapt and to survive. This qualitative research study explored the role of leaders in building this organizational learning capacity. The literature identified three domains of personal, interpersonal, and organizational capacity for learning in an organizational setting. Interviews with three senior leaders who had successfully built learning capacity in their respective organizations revealed four elements of leader commitment: (a) to the process of building learning capacity, (b) to organizational objectives and results, (c) to personal actions and behaviours, and (d) to the people of the organization. Each of the four elements of leader commitment spans the three domains of learning capacity that can guide leaders as they build organizational learning capacity.

The role of education in building individual human capital : How do professionals look at it?

This study followed a qualitative research approach to investigate how welleducated professionals see the role of formal education in building human capital. Individuals need to understand the relationship between education and their human capital to justify the time and money they invested to get their education. Colleges and universities need to know the value of their output, to better value and promote the process of knowledge production and transmission and help the general public appreciate their work more. While the importance of a good education is a key factor in the success of learners, this study revealed the power of social capital in making this success a reality. It may not be enough for an individual to acquire good education to guarantee a better future. The power of social connections can be the main determinant in one’s wellbeing. This study shows that it is important to address students’ life outside school beside the importance of a classroom education.

An Investigation of the Role of Attention in the Cross-Race Effect: An Ecological Approach

The current set of studies was conducted to examine the cross-race effect (CRE), a phenomenon commonly found in the face perception literature. The CRE is evident when participants display better own-race face recognition accuracy than other-race recognition accuracy (e.g. Ackerman et al., 2006). Typically the cross-race effect is attributed to perceptual expertise, (i.e., other-race faces are processed less holistically; Michel, Rossion, Han, Chung & Caldara, 2006), and the social cognitive model (i.e., other-race faces are processed at the categorical level by virtue of being an out-group member; Hugenberg, Young, Bernstein, & Sacco, 2010). These effects may be mediated by differential attention. I investigated whether other-race faces are disregarded and, consequently, not remembered as accurately as own-race (in-group) faces. In Experiment 1, I examined how the magnitude of the CRE differed when participants learned individual faces sequentially versus when they learned multiple faces simultaneously in arrays comprising faces and objects. I also examined how the CRE differed when participants recognized individual faces presented sequentially versus in arrays of eight faces. Participants’ recognition accuracy was better for own-race faces than other-race faces regardless of familiarization method. However, the difference between own- and other-race accuracy was larger when faces were familiarized sequentially in comparison to familiarization with arrays. Participants’ response patterns during testing differed depending on the combination of familiarization and testing method. Participants had more false alarms for other-race faces than own-race faces if they learned faces sequentially (regardless of testing strategy); if participants learned faces in arrays, they had more false alarms for other-race faces than own-races faces if ii i they were tested with sequentially presented faces. These results are consistent with the perceptual expertise model in that participants were better able to use the full two seconds in the sequential task for own-race faces, but not for other-race faces. The purpose of Experiment 2 was to examine participants’ attentional allocation in complex scenes. Participants were shown scenes comprising people in real places, but the head stimuli used in Experiment 1 were superimposed onto the bodies in each scene. Using a Tobii eyetracker, participants’ looking time for both own- and other-race faces was evaluated to determine whether participants looked longer at own-race faces and whether individual differences in looking time correlated with individual differences in recognition accuracy. The results of this experiment demonstrated that although own-race faces were preferentially attended to in comparison to other-race faces, individual differences in looking time biases towards own-race faces did not correlate with individual differences in own-race recognition advantages. These results are also consistent with perceptual expertise, as it seems that the role of attentional biases towards own-race faces is independent of the cognitive processing that occurs for own-race faces. All together, these results have implications for face perception tasks that are performed in the lab, how accurate people may be when remembering faces in the real world, and the accuracy and patterns of errors in eyewitness testimony.