JOHDON LASKENTATOIMI KÄRKIYRITYSVERKOSTOISSA Soveltamismahdollisuudet ja yritysten tarpeet

Tutkimus tarkastelee johdon laskentatoimea yritysverkostoissa. Tutkimuksen tavoitteena on lisätä ymmärrystä koskien sitä, millaisia tarpeita verkostoituneilla yrityksillä on johdon laskentatoimen suhteen ja millaiset ovat verkostotasoisten laskentajärjestelmien soveltamismahdollisuudet. Johdon laskentatoimea ja yritysverkostoja on tutkittu erillisinä alueina jo varsin pitkään, mutta verkostoituneen toimintamuodon yleistymisestä huolimatta johdon laskentatoimen tutkimus nimenomaan verkostoympäristössä onvasta alkuvaiheessa. Tämä tutkimus on toteutettu suomalaisissa verkostoituneissa metalliteollisuusyrityksissä. Tutkitut verkostot muodostuvatverkoston ydinyrityksestä ¿ kärkiyrityksestä - ja sen ympärille ryhmittyneistä pienistä toimittajayrityksistä. Tutkimus on toteutettu käyttäen teemahaastatteluja, joita suoritettiin neljässä eri yritysverkostossa. Tutkimusote on luonteeltaan laadullinen ja pääosin kuvaileva. Verkostojen laskentatoimen tutkimuksessa pienten toimittajayritysten näkemykset ja asenteet laskennan kehittämistä kohtaan ovat jääneet taka-alalle. Tämän tutkimuksen keskeisenä näkökulmana on juuri verkostoituneiden pk-yritystentarpeet, asenteet ja mahdollisuudet osallistua laskentatoimen kehitystyöhön. Tutkimuksessa tarkastellaan johdon laskentatoimea yleisellä tasolla, eikä rajauduta yksittäisiin menetelmiin. Tutkimus toi esille joitakin informaatiotarpeita verkostotasolla. Useita jalostusvaiheita eri yrityksissä käsittävässä tuotannossa vaikeutena on tietää tarkalleen missä tilaus etenee ja milloin tilaus saapuu yritykseen jalostettavaksi. Toimittajayritykset kaipaavat myös tarkempaa ja pidemmän ajanjakson kattavaa tietoa verkoston kärkiyrityksen tilauskannasta. Informaatiopuutteet aiheuttavat turhaa työtä ja vaikeuttavat resurssien ohjausta. Tutkituissa verkostoissa suunnittelua avustavalle budjetoinnille olisi tarpeita, mutta yhteistä budjetointia ei ole käytännössä toteutettu. Verkostojen laskentatoimessa kustannusten avoin esittäminen kumppaneille tai yleisemmin avoimuus koskien muitakin toiminnan mittareita on keskeisin tekijä, johon verkoston laskentatoimen toteuttaminen tiivistyy. Tutkituista verkostoista kahdessa avoimuus toteutui koskien kustannuksia, kahdessa muussa verkostossa kärkiyritykset eivät nähneet toimittajien kustannustietoja verkoston kilpailukyvyn kannalta merkittäväksi. Kustannusten avoimen esittämisen taustatekijöinä korostuivat kärkiyrityksen tuki, monimutkaisten konstruktioiden aiheuttamat hinnoitteluongelmat ja kannattavan asiakassuhteen varmistaminen. Verkostolaskennan kehittämisessä kärkiyrityksen rooli korostuu. Jos toimittajayritykset eivät tunnista verkostolaskennan tarjoamia mahdollisuuksia toiminnan yhteisessä kehittämisessä ja ohjaamisessa, on kärkiyrityksen pystyttävä perustelemaan toimittajille uskottavasti mitä hyötyä laskentajärjestelmistä on koko verkostolle ja erityisesti toimittajayrityksille. Tutkittujen yritysten on pystyttävä rutinoimaan nyt yleisellä tasolla toimiva keskustelu järjestelmälliseksi suunnittelu- ja ohjaustyöksi. Hyvät kokemuksetyksinkertaisistakin laskenta- ja seurantajärjestelmistä parantavat mahdollisuuksia soveltaa myös kattavampia ja luottamuksellisempaa tietoa sisältäviä laskentajärjestelmiä.

Homogamia educativa y capital cultural

El artículo trata la relación positiva entre hipogamia educativa, cohorte generacional femenina nacida con posterioridad a 1955 y capital cultural en los hogares de la ciudad de Lleida. Los resultados se interpretan en un contexto más amplio de modernización familiar de la sociedad española.

Análise do custo de produção e lucratividade na cultura de pinha (Annona squamosa L.) na região de Jales-SP, ano agrícola 2001-2002

Este trabalho foi realizado na região de Jales-SP, com objetivo de analisar economicamente o cultivo da pinha. Para estimar a matriz de coeficientes técnicos, os custos de produção, os indicadores de lucratividade e os dados foram levantados com cinco produtores de pinha, no ano de 2001-2002. Apesar do custo superior do sistema de produção tecnificado quando comparado com o convencional na cultura da pinha, o sistema tecnificado apresentou-se mais rentável para os produtores rurais da região de Jales, com um lucro operacional por hectare de R$5.301,07 (US$2.031,06) e para o convencional de R$1.720,48 (US$659,19). Isto se deve principalmente por proporcionar benefícios, como antecipação da colheita para períodos de melhores preços, melhoria na qualidade e na quantidade dos frutos.

Resultados preliminares de una escala experimental para la evaluación del trastorno antisocial de la personalidad según los criterios diagnósticos DSM-III

El estudio que se presenta consiste en la aplicación de una escala ajustada a criterios para el diagnóstico del Trantorno Antisocial de la Personalidad (eje II, 301.70) a una población penitenciaria a efecto de comprovar su valor discriminativo resto al diagnóstico clínico. La escala propuesta se reveló altamente sensible (87,5%), específica (90%) y predictiva (valor predictivo positivo del 89% y valor predectivo negativo del 87%) frente a la evaluación clínica. La evaluación se llevó a cabo por dos clínicos especializados mediante la utilización de una entrevista semiestructurada extraida y adaptada del DIS (Robins, 1981), obteniéndose un índice concordancia intragrupo entre evaluadores de 8.82. Se hacen refencias a la posible explicación de los falsos positivos obtenidos en la escala TAP.

Diferenciação genética entre procedências de açaizeiro por marcadores RAPD e SSR

Diferenciação genética refere-se à distribuição da variabilidade entre e dentro de populações, procedências ou outros tipos de agrupamentos. Seu conhecimento é importante para estabelecer estratégias de coleta, conservação e manejo de germoplasma de qualquer espécie. Neste trabalho, avaliou-se a diferenciação genética entre procedências de açaizeiro que compõem a coleção da Embrapa Amazônia Oriental, por meio de marcadores RAPD e SSR. Para tanto, foram utilizados DNAs de 107 acessos, representantes de 17 regiões geográficas diferentes e utilizados em PCR com 28 primers RAPD e sete primers SSR. Os dados foram submetidos à análise de variância molecular (AMOVA) com estrutura hierárquica desbalanceada. Altos níveis de diferenciação genética foram registrados entre procedências, com 0,301 para o marcador dominante e 0,242 para o co-dominante. Para os dois marcadores, a AMOVA apresentou grande variabilidade dentro das procedências (acima de 69%). O pequeno tamanho amostral das procedências do Maranhão pode ter contribuído para a diferenciação significativa entre procedências. Os dados obtidos por esses marcadores foram concordantes quanto à distribuição da variação genética entre e dentro de procedências dessa palmeira.

“Entretejiendo encajes” entre la universidad, los centros de arte y las escuelas

Habitualmente la formación inicial de profesionales de la educación suele realizarse en los contextos universitarios, las escuelas son consideradas contextos para realizar las prácticas y los museos y centros de arte tienen poca presencia en la formación de maestros. Por ello desde la Facultad de Ciencias de la Educación de la UdL y en el contexto de la formación inicial de maestros y psicopedagogos empezamos a entretejer la red entre la Facultad, los centros educativos y los recursos culturales comunitarios para mejorar la formación de todas las personas implicadas. Concretamente, estamos desarrolando el espacio híbrido en el marco del proyecto Educ-arte dando especial énfasis a las relaciones creadas entre la Facultad de Ciencias de la Educación, el Centro de Arte la Panera y la escuela Príncep de Viana de Lleida. Para ello utilizamos el arte contemporáneo como mediador de aprendizajes y como instrumento de formación y construcción de conocimientos. Nuestra aportación está enmarcada en los planteamientos socioconstructivistas que sitúan la cultura como elemento básico para la humanización de las personas. Es por ello que en nuestro entretejer situamos los recursos comunitarios culturales en general y museos y centros de arte en particular como parte esencial del trabajo en red.

Molecular insight into heart development and congenital heart disease: An update review from the Arab countries.

Congenital heart defect (CHD) has a major influence on affected individuals as well as on the supportive and associated environment such as the immediate family. Unfortunately, CHD is common worldwide with an incidence of approximately 1% and consequently is a major health concern. The Arab population has a high rate of consanguinity, fertility, birth, and annual population growth, in addition to a high incidence of diabetes mellitus and obesity. All these factors may lead to a higher incidence and prevalence of CHD within the Arab population than in the rest of the world, making CHD of even greater concern. Sadly, most Arab countries lack appropriate public health measures directed toward the control and prevention of congenital malformations and so the importance of CHD within the population remains unknown but is thought to be high. In approximately 85% of CHD patients, the multifactorial theory is considered as the pathologic basis. The genetic risk factors for CHD can be attributed to large chromosomal aberrations, copy number variations (CNV) of particular regions in the chromosome, and gene mutations in specific nuclear transcription pathways and in the genes that are involved in cardiac structure and development. The application of modern molecular biology techniques such as high-throughput nucleotide sequencing and chromosomal array and methylation array all have the potential to reveal more genetic defects linked to CHD. Exploring the genetic defects in CHD pathology will improve our knowledge and understanding about the diverse pathways involved and also about the progression of this disease. Ultimately, this will link to more efficient genetic diagnosis and development of novel preventive therapeutic strategies, as well as gene-targeted clinical management. This review summarizes our current understanding of the molecular basis of normal heart development and the pathophysiology of a wide range of CHD. The risk factors that might account for the high prevalence of CHD within the Arab population and the measures required to be undertaken for conducting research into CHD in Arab countries will also be discussed.

Initiation of rivaroxaban in patients with nonvalvular atrial fibrillation at the primary care level: the Swiss Therapy in Atrial Fibrillation for the Regulation of Coagulation (STAR) Study.

BACKGROUND: Rivaroxaban has become an alternative to vitamin-K antagonists (VKA) for stroke prevention in non-valvular atrial fibrillation (AF) patients due to its favourable risk-benefit profile in the restrictive setting of a large randomized trial. However in the primary care setting, physician's motivation to begin with rivaroxaban, treatment satisfaction and the clinical event rate after the initiation of rivaroxaban are not known. METHODS: Prospective data collection by 115 primary care physicians in Switzerland on consecutive nonvalvular AF patients with newly established rivaroxaban anticoagulation with 3-month follow-up. RESULTS: We enrolled 537 patients (73±11years, 57% men) with mean CHADS2 and HAS-BLED-scores of 2.2±1.3 and 2.4±1.1, respectively: 301(56%) were switched from VKA to rivaroxaban (STR-group) and 236(44%) were VKA-naïve (VN-group). Absence of routine coagulation monitoring (68%) and fixed-dose once-daily treatment (58%) were the most frequent criteria for physicians to initiate rivaroxaban. In the STR-group, patient's satisfaction increased from 3.6±1.4 under VKA to 5.5±0.8 points (P<0.001), and overall physician satisfaction from 3.9±1.3 to 5.4±0.9 points (P<0.001) at 3months of rivaroxaban therapy (score from 1 to 6 with higher scores indicating greater satisfaction). In the VN-group, both patient's (5.4±0.9) and physician's satisfaction (5.5±0.7) at follow-up were comparable to the STR-group. During follow-up, 1(0.19%; 95%CI, 0.01-1.03%) ischemic stroke, 2(0.37%; 95%CI, 0.05-1.34%) major non-fatal bleeding and 11(2.05%; 95%CI, 1.03-3.64%) minor bleeding complications occurred. Rivaroxaban was stopped in 30(5.6%) patients, with side effects being the most frequent reason. CONCLUSION: Initiation of rivaroxaban for patients with nonvalvular AF by primary care physicians was associated with a low clinical event rate and with high overall patient's and physician's satisfaction.

Conocimiento y satisfacción de la aprobación de la prescripción enfermera (Ley 28/2009) en enfermeras de formación máster y especialidad de la Universidad de Barcelona

Objetivo: Identificar el nivel de conocimiento, satisfacción y capacitación de las enfermeras con relación a la prescripción enfermera tras la aprobación de la Ley 28/2009. Método: Estudio observacional descriptivo transversal realizado en la Escuela de Enfermería de la Universidad de Barcelona. Los sujetos a estudio fueron 485 enfermeras en formación máster o especialización y docentes de dicha escuela. Las variables principales de estudio fueron: satisfacción, conocimiento e información de la aprobación de la Ley, conocimiento de los elementos autorizados a prescribir, percepción de capacidad prescriptora de las enfermeras y opinión de la necesidad formativa e informativa respecto a la Ley. Como secundarias: años de experiencia profesional, ámbito laboral, curso formativo y sociodemográficas. La recogida de datos se realizó entre los meses de marzo y abril de 2010 mediante un cuestionario autoaplicable ad hoc de 29 ítems, probado previamente. Resultados: Participaron 345 enfermeras, el 87,2% (301) alumnas en formación máster. El 72,3% (238) de las enfermeras conocían la aprobación de la ley, pero un 95,9% (303) indicó tener insuficiente información. La satisfacción media con la aprobación de la Ley se situó en 6,24 ± 2,08. El 57,6% (189) de las enfermeras opinaron estar capacitadas para prescribir productos sanitarios y un 41,3% (134), para prescribir fármacos. Conclusiones: Hay satisfacción con la aprobación de la Ley 28/2009. Actualmente muchas enfermeras prescriben productos farmacológicos y sanitarios de forma autónoma.

Impact of 18F-FDG PET scan on the prevalence of benign thoracic lesions at surgical resection

OBJECTIVE: The main utility of 18-fluorodeoxyglucose positron emission tomography (FDG-PET) lies in the staging of lung cancer. However, it can also be used to differentiate indeterminate pulmonary lesions, but its impact on the resection of benign lesions at surgery is unknown. The aim of this study was to compare the prevalence of benign lesions at thoracotomy carried out for suspected lung cancer, before and after the introduction of PET scanning in a large thoracic surgical centre. MATERIALS AND METHODS: We reviewed our prospectively recorded surgical database for all consecutive patients undergoing thoracotomy for suspected or proven lung cancer and compared the prevalence of benign lesions in 2 consecutive 2-year groups, before (group I) and after (group II) the introduction of FDG-PET scan respectively. RESULTS: Surgical resection was performed on 1233 patients during the study period. The prevalence of benign lesions at surgery in groups I and II was similar (44/626 and 41/607, both 7%), and also in group II between those who underwent FDG-PET scan and the remainder (21/301 and 20/306 respectively, both 7%). In group II, of the 21 patients with benign lesions, who underwent FDG-PET, 19 had a false positive scan (mean standardised uptake value 5.3 [range 2.6-12.7]). Of these, 13 and 4 patients respectively had non-diagnostic bronchoscopy and percutaneous transthoracic lung biopsy pre thoracotomy. There was no difference in the proportion of different benign lesions resected between group I and those with FDG-PET in group II. CONCLUSION: The introduction of FDG-PET scanning has not altered the proportion of patients undergoing thoracotomy for ultimately benign lesions, mainly due to the avidity for the isotope of some non-malignant lesions. Such false positive results need to be considered when patients with unconfirmed lung cancer are contemplated for surgical resection.

The life history of retrocopies illuminates the evolution of new mammalian genes.

New genes contribute substantially to adaptive evolutionary innovation, but the functional evolution of new mammalian genes has been little explored at a broad scale. Previous work established mRNA-derived gene duplicates, known as retrocopies, as models for the study of new gene origination. Here we combine mammalian transcriptomic and epigenomic data to unveil the processes underlying the evolution of stripped-down retrocopies into complex new genes. We show that although some robustly expressed retrocopies are transcribed from preexisting promoters, most evolved new promoters from scratch or recruited proto-promoters in their genomic vicinity. In particular, many retrocopy promoters emerged from ancestral enhancers (or bivalent regulatory elements) or are located in CpG islands not associated with other genes. We detected 88-280 selectively preserved retrocopies per mammalian species, illustrating that these mechanisms facilitated the birth of many functional retrogenes during mammalian evolution. The regulatory evolution of originally monoexonic retrocopies was frequently accompanied by exon gain, which facilitated co-option of distant promoters and allowed expression of alternative isoforms. While young retrogenes are often initially expressed in the testis, increased regulatory and structural complexities allowed retrogenes to functionally diversify and evolve somatic organ functions, sometimes as complex as those of their parents. Thus, some retrogenes evolved the capacity to temporarily substitute for their parents during the process of male meiotic X inactivation, while others rendered parental functions superfluous, allowing for parental gene loss. Overall, our reconstruction of the "life history" of mammalian retrogenes highlights retroposition as a general model for understanding new gene birth and functional evolution.