IAS 17 Vuokrasopimukset: standardimuutoksen vaikutukset vuokralle ottajien näkökulmasta

International Accounting Standards Boardin (IASB) tavoitteena on julkistaa nykyisen IAS 17 Vuokrasopimukset -standardin korvaava uusi leasingstandardi vuoden 2015 loppuun mennessä. Tämän tutkimuksen tarkoituksena oli tutkia IAS 17 -standardimuutoksen vaikutuksia vuokralleottajayritysten näkökulmasta. Tutkimus rajattiin koskemaan vain vuokralle ottajia. IASB:n alustavien päätösten mukaan uudistuvan leasingstandardin merkittävimmät muutokset kohdistuisivat erityisesti vuokralle ottajiin. Tutkimuksen tavoitteena oli selvittää kaikkien yli 12 kuukauden leasingsopimusten taseaktivoinnin vaikutuksia vuokralle ottajiin sekä standardimuutoksen vaikutuksia vuokralle ottajien liiketoimintaan ja tilinpäätösraportointiin. Tutkimuksessa leasingstandardimuutoksen vaikutuksia tarkasteltiin ja vertailtiin myös eri toimialojen välillä. Tutkimus on laadullinen eli kvalitatiivinen tutkimus. Tutkimuksen empiirinen aineisto muodostuu eri tahojen lähettämistä kommenttikirjeistä International Accounting Standards Boardin (IASB) julkaisemaan viimeisimpään leasingstandardiluonnokseen, joka julkaistiin toukokuussa 2013. Tutkimuksen kokonaisaineisto muodostuu 641 kommenttikirjeestä, jotka ovat nähtävillä Financial Accounting Standards Boardin (FASB) kotisivuilla. Tämän tutkimuksen varsinaiseksi tutkimusaineistoksi rajattiin kokonaistutkimusaineistosta 65 vuokralle ottajien kommenttikirjettä. Tutkimustuloksissa suhtautuminen kaikkien yli 12 kuukauden leasingsopimusten aktivointiin vuokralle ottajien taseissa oli selkeästi enemmän negatiivinen kuin positiivinen. Toimialakohtaisia eroja standardimuutokseen suhtautumisessa oli myös havaittavissa. Tutkimustulosten perusteella vähittäismyynnin ja ruokakaupan toimialoihin tulisi kohdistumaan merkittävimmät vaikutukset standardimuutoksesta johtuen. Vuokralle ottajien liiketoiminnalle vaikutuksia aiheutuisi tutkimustulosten perusteella etenkin uuden standardin käyttöönoton kustannuksista ja kasvavasta hallinnollisesta taakasta.

Clinical utility of standard base excess in the diagnosis and interpretation of metabolic acidosis in critically ill patients

The aims of this study were to determine whether standard base excess (SBE) is a useful diagnostic tool for metabolic acidosis, whether metabolic acidosis is clinically relevant in daily evaluation of critically ill patients, and to identify the most robust acid-base determinants of SBE. Thirty-one critically ill patients were enrolled. Arterial blood samples were drawn at admission and 24 h later. SBE, as calculated by Van Slyke's (SBE VS) or Wooten's (SBE W) equations, accurately diagnosed metabolic acidosis (AUC = 0.867, 95%CI = 0.690-1.043 and AUC = 0.817, 95%CI = 0.634-0.999, respectively). SBE VS was weakly correlated with total SOFA (r = -0.454, P < 0.001) and was similar to SBE W (r = -0.482, P < 0.001). All acid-base variables were categorized as SBE VS <-2 mEq/L or SBE VS <-5 mEq/L. SBE VS <-2 mEq/L was better able to identify strong ion gap acidosis than SBE VS <-5 mEq/L; there were no significant differences regarding other variables. To demonstrate unmeasured anions, anion gap (AG) corrected for albumin (AG A) was superior to AG corrected for albumin and phosphate (AG A+P) when strong ion gap was used as the standard method. Mathematical modeling showed that albumin level, apparent strong ion difference, AG A, and lactate concentration explained SBE VS variations with an R² = 0.954. SBE VS with a cut-off value of <-2 mEq/L was the best tool to diagnose clinically relevant metabolic acidosis. To analyze the components of SBE VS shifts at the bedside, AG A, apparent strong ion difference, albumin level, and lactate concentration are easily measurable variables that best represent the partitioning of acid-base derangements.

The modified 2VO ischemia protocol causes cognitive impairment similar to that induced by the standard method, but with a better survival rate

Permanent bilateral occlusion of the common carotid arteries (2VO) in the rat has been established as a valid experimental model to investigate the effects of chronic cerebral hypoperfusion on cognitive function and neurodegenerative processes. Our aim was to compare the cognitive and morphological outcomes following the standard 2VO procedure, in which there is concomitant artery ligation, with those of a modified protocol, with a 1-week interval between artery occlusions to avoid an abrupt reduction of cerebral blood flow, as assessed by animal performance in the water maze and damage extension to the hippocampus and striatum. Male Wistar rats (N = 47) aged 3 months were subjected to chronic hypoperfusion by permanent bilateral ligation of the common carotid arteries using either the standard or the modified protocol, with the right carotid being the first to be occluded. Three months after the surgical procedure, rat performance in the water maze was assessed to investigate long-term effects on spatial learning and memory and their brains were processed in order to estimate hippocampal volume and striatal area. Both groups of hypoperfused rats showed deficits in reference (F(8,172) = 7.0951, P < 0.00001) and working spatial memory [2nd (F(2,44) = 7.6884, P < 0.001), 3rd (F(2,44) = 21.481, P < 0.00001) and 4th trials (F(2,44) = 28.620, P < 0.0001)]; however, no evidence of tissue atrophy was found in the brain structures studied. Despite similar behavioral and morphological outcomes, the rats submitted to the modified protocol showed a significant increase in survival rate, during the 3 months of the experiment (P < 0.02).

Comparison of totally tubeless percutaneous nephrolithotomy and standard percutaneous nephrolithotomy for kidney stones: a randomized, clinical trial

This study aimed to compare the totally tubeless percutaneous nephrolithotomy and standard percutaneous nephrolithotomy techniques regarding their rates of success and complications in patients with kidney stones. Patients were randomly assigned to two groups. Forty-four patients (24 men; mean age: 50.40±2.02 years) received totally tubeless percutaneous nephrolithotomy (PCNL; no nephrostomy catheter or ureteral catheter after PCNL) and 40 patients (18 men; mean age: 49.95±13.38 years) underwent standard PCNL (a nephrostomy catheter and ureteral catheter were used after PCNL). All surgeries were performed by one surgeon. Postoperative changes in hemoglobin, the blood transfusion rate, changes in creatinine levels, operation time, analgesic need, hospitalization time, and complication rate were compared between the groups. No significant differences were observed in age, gender, stone size, and surgery side between the groups (P<0.05). The operation time was significantly lower in the totally tubeless PCNL group than in the standard PCNL group (P=0.005). Pethidine requirements were significantly higher in the standard PCNL group than the totally tubeless PCNL group (P=0.007). Hospitalization time was significantly higher in the standard PCNL group than in the totally tubeless PCNL group (P<0.0001). The complication rate was 15% in the standard PCNL group and 9.1% in the totally tubeless PCNL group (P=0.73). The totally tubeless PCNL technique is safe and effective, even for patients with staghorn stones. This technique is associated with decreased pain, analgesic needs, and operative and hospitalization time. We believe that a normal peristaltic ureter is the best drainage tube.

IFRS 9 – standardiuudistus Big Four -tilintarkastusyhteisöjen näkökulmasta – kommenttikirjeiden empiirinen analyysi

Since 2008, One of the International Accounting Standards Board’s (IASB) objective has been to replace the old IAS 39 – Financial Instruments standard. IASB achieved this objective in July 2014 when they published the new IFRS 9 – Financial Instruments after many phases. In this study, the main purpose was to find out how the Big Four – audit entities have welcomed the different reforms which IFRS 9 brings to the treatment of financial instruments in the financial statements. Alongside with this, the study presents a short overview to the common attitude towards the new standard. The study proceeds so that the most siginificant reforms have been divided into three main categories and inside of these more precisely to single reforms. This study is based on the qualitative research method. The empirical data of the study consists of comment letters by the Big Four – entities, which have been sent to the IASB regarding Exposure Drafts (ED) of IFRS 9. In total IASB received 757 comment letters regarding to the specific EDs. In this study the population were restricted to 16 comment letters sent by the Big Four – entities. The data is available at IFRS Foundation’s website. According to the research results Big Four – entities think that the reforms which IFRS 9 brings are mainly welcome. In its entirety Big Four – entities consider IFRS 9 better than its predecessor IAS 39. There were differnces in opinions towards IFRS 9 and specific reforms among the Big Four - entities. According to the findings the best reforms were related to the efficiency demands of hedge accounting and to impairments and the valuation of credit losses. The least popular reforms were the reforms regarding the measurement of financial assets and liabilities; more specifically fair value option and the reforms concerning equity instruments were viewed as most challenging.

Effect of standard and neutral-pH peritoneal dialysis solutions upon fibroblasts proliferation

Introduction: Continuous exposition of the peritoneal membrane to conventional dialysis solutions is an important risk factor for inducing structural and functional alterations. Objective: To compare in vitro mouse fibroblast NIH-3T3 cell viability after exposition to a neutral pH dialysis solution in comparison to cells exposed to a standard solution. Methods: Experimental study to compare the effects of a conventional standard or a neutral-pH, low-glucose degradation products peritoneal dialysis solution on the viability of exposed fibroblasts in cell culture. Both solutions were tested in all the commercially available glucose concentrations. Cell viability was evaluated with tetrazolium salt colorimetric assay. Results: Fibroblast viability was significantly superior in the neutral pH solution in comparison to control, in all three glucose concentrations (Optical density in nm-means ± SD: 1.5% 0.295 ± 0.047 vs. 0.372 ± 0.042, p < 0.001; 2.3% 0.270 ± 0.036 vs. 0.337 ± 0.051, p < 0.001; 4.25% 0.284 ± 0.037 vs. 0.332 ± 0.032, p < 0.001; control vs. neutral pH respectively, Student t Test). There was no significant difference in cell viability between the three concentrations of glucose when standard solution was used (ANOVA p = 0.218), although cell viability was higher after exposition to neutral pH peritoneal dialysis fluid at 1.5% in comparison to 2.3 and 4.25% glucose concentrations (ANOVA p = 0.008: Bonferroni 1.5% vs. 2.3% p = 0.033, 1.5% vs. 4.25% p = 0.014, 2.3% vs. 4.25% p = 1.00). Conclusion: Cell viability was better in neutral pH dialysis solution, especially in the lower glucose concentration. A more physiological pH and lower glucose degradation products may be responsible for such results.

Analysis and guidelines for implementation of EN 1090-2 Standard to assist execution class assignment of steel structures

Finnish design and consulting companies are delivering robust and cost-efficient steel structures solutions to a large number of manufacturing companies worldwide. Recently introduced EN 1090-2 standard obliges these companies to specify the execution class of steel structures for their customers. This however, requires clarifying, understanding and interpreting the sophisticated procedure of execution class assignment. The objective of this research is to provide a clear explanation and guidance through the process of execution class assignment for a given steel structure and to support the implementation of EN 1090-2 standard in Rejlers Oy, one of Finnish design and consulting companies. This objective is accomplished by creating a guideline for designers that elaborates on the four-step process of the execution class assignment for a steel structure or its part. Steps one to three define the consequence class (projected consequences of structure failure), the service category (hazards associated with the service use exploitation of steel structure) and the production category (manufacturing process peculiarities), based on the ductility class (capacity of structure to withstand deformations) and the behaviour factor (corresponds to structure seismic behaviour). The final step is the execution class assignment taking into account results of previous steps. Main research method is indepth literature review of European standards family for steel structures. Other research approach is a series of interviews of Rejlers Oy representatives and its clients, results of which have been used to evaluate the level of EN 1090-2 awareness. Rejlers Oy will use the developed novel coherent standard implementation guideline to improve its services and to obtain greater customer satisfaction.

Pienten yhtiöiden tilintarkastusstandardin arvioitu vaikutus tilintarkastuksen hyötyihin – Standard for Audits of Small Entities, SASE

Suomessa ja muissa Pohjoismaissa on tunnistettu haasteita kansainvälisten tilintarkastusstandardien eli ISA-standardien soveltamisessa pienten yhtiöiden tilintarkastuksiin. ISA-standardien on kritisoitu sisältävän liian yksityiskohtaisia ja jopa epärealistisia vaatimuksia ajatellen pienien yhtiöiden tilintarkastuksia. Pohjoismaisella yhteistyöllä onkin alettu kehittää omaa standardia pienten yhtiöiden tilintarkastuksiin. Niin sanotun SASE-standardin on raportoitu muun muassa korostavan tilintarkastajan ammatillista harkintaa ja keventävän pienten yhtiöiden tilintarkastuksen vaatimuksia. Koska kuitenkin aikaisemmin sääntelyn lisäämisellä on pyritty muun muassa lisääntyneeseen tilintarkastuksen luotettavuuteen, josta myös pienten yhtiöiden on itse tutkittu hyötyvän, on tutkimuksessa haluttu selvittää, miten kehitteillä olevan SASE-standardin arvioidaan vaikuttavan yleisesti pienten yhtiöiden tilintarkastuksella saavutettaviin hyötyihin. Tutkimus on toteutettu toiminta-analyyttisena laadullisena tutkimuksena, ja tutkimusmetodina on käytetty tilintarkastajien ja yliopiston tutkijatohtorin haastatteluja. Tutkimuksen tulosten mukaan kehitteillä olevan SASE-standardin arvioidaan vaikuttavan pienten yhtiöiden tilintarkastuksen hyötyihin kaksisuuntaisesti. Toisaalta SASE-standardi voi lisätä tilintarkastuksen hyötyjä, koska tilintarkastaja voisi keskittyä tarkastuskohteen kannalta olennaisempiin asioihin, hyödyntää hiljaista tietoaan sekä lisätä vuorovaikutusta yhtiön omistajajohdon kanssa. SASE-standardin ei arvioida muuttavan juurikaan käytännön tilintarkastustyötä ja periaatteessa olennaisuuksiin keskittymisen ja riskien tehokkaamman tunnistamisen tulisi hyödyttää myös tilintarkastuskohteen ulkoisia sidosryhmiä, kuten rahoittajia. Kuitenkin tutkimuksessa nousi esiin SASE-standardin mahdollinen heikko maine. Mikäli SASE-standardia pidettäisiin vähäpätöisempänä tai epäluotettavampana kuin aikaisempaa käytäntöä, luottamus tilintarkastusta ja tarkastuskohdetta kohtaan heikkenisi ja sitä kautta myös tilintarkastuksen hyödyt pienenisivät. Tutkimuksen johtopäätöksenä voidaan esittää, että tilintarkastuksen sääntelyn keventämisen vaikutus tilintarkastuksen hyötyihin ei niinkään synny käytännön työn kautta. Tilintarkastuksen hyötyihin pikemminkin vaikuttavat maineeseen, viestintään ja vuorovaikutukseen liittyvät seikat. Toimivalla vuorovaikutuksella yhtiön omistajajohdon ja tilintarkastajan välillä voidaan tilintarkastuksen hyötyjä korostaa, ja toisaalta taas riittävällä ulkoisiin sidosryhmiin kohdistuvalla tiedottamisella voidaan hyötyjen heikkenemistä ehkäistä. Keskeiseksi seikaksi tutkimuksessa nousee se, että tilintarkastuksen luotettavuuden ja tason säilyminen on pystyttävä todistamaan.

Interoperability for IoT Health Systems Using HL7 Standard

Internet of Things or IoT is revolutionizing the world we are living in, similarly the way Internet and the web did few decades ago. It is changing how we interact with the things surrounding us. Electronic health and remote patient monitoring are the ways of utilizing these technological improvements towards the healthcare. There are many applications of IoT in eHealth such as, it will open the gate to provide healthcare to the remote areas of the world, where healthcare through traditional hospital systems cannot be provided. To connect these new eHealth IoT systems with the existing healthcare information systems, we can use the existing interoperability standards commonly used in healthcare information systems. In this thesis we implemented an eHealth IoT system based on Health Level 7 interoperability standard for continuous data transmission. There is not much previous work done in implementing the HL7 for continuous sensor data transmission. Some of the previous work was limited to sensors which are not continuous in nature and some of it is only theatrical architecture. This thesis aims to prove that it is possible to implement an eHealth IoT system by using sensors which require continues data transmission, such as respiratory sensors, and to connect it with the existing eHealth information system semantically by using HL7 interoperability standard. This system will be beneficial in implementing eHealth IoT systems for those patients, who requires continuous healthcare personal monitoring. This includes elderly people and patients, whose health need to be monitored constantly. To implement the architecture, HL7 v2.5 is selected due to its ease of implementation and low size. We selected some open source technologies because of their open licenses and large developer community. We will also review the most efficient technology available in every layer of eHealth IoT system and will propose an efficient system.

Armourstone revetments : will standard design criteria prevent failure? /

Bank stabilization structures are used to prevent the loss of valuable land within the urban environment and the decision for the type of structure used depends on the properties of the stream. In the urban areas of Southern Ontario there is a preference for the use of armourstone blocks as bank stabilization. The armourstone revetment is a free standing stone structure with large blocks of stone layered vertically and offset from one another. During fieldwork at Forty Mile Creek in Grimsby, Ontario armourstone failure was identified by the removal of two stones within one column from the wall. Since the footer stones were still in place, toe scour was eliminated as a cause of failure. Through theoretical, field, and experimental work the process of suction has been identified as a mode of failure for the armourstone wall and the process of suction works similarly to quarrying large blocks of rock off bedrock streambeds. The theory of lateral suction has previously not been taken into consideration for the design of these walls. The physical and hydraulic evidence found in the field and studied during experimental work indicate that the armourstone wall is vulnerable to the process of suction. The forces exerted by the flow and the resistance of the block determine the stability of the armourstone block within the wall. The design of the armourstone wall, high surface velocities, and short pulses of faster flowing water within the profile could contribute to armourstone failure by providing the forces needed for suction to occur, therefore adjustments to the design of the wall should be made in order to limit the effect.