Road Safety Audit for County Road H-46 from Redwood Avenue to the Southerly Corporate Limits of Fairfield in Jefferson County, Iowa, 2010

Jefferson County Road H-46 from Redwood Avenue to the southeast corporate limits (SCL) of Fairfield, Iowa, is a paved roadway approximately 6.5 miles long made of asphaltic concrete pavement with curvilinear alignment. The roadway consists of a 22 ft wide pavement, last overlaid in 2002, with 3 to 4 ft wide earth shoulders. Traffic estimates indicated volumes ranging from 500 to 1,590 vehicles per day, with numbers increasing as the route nears Fairfield. This roadway was found to be among the highest 5 percent of similar Iowa roadways in terms of severity of run-off-road crashes. In response, Iowa Department of Transportation (Iowa DOT) requested a road safety audit to examine the roadway and suggest possible mitigation. Representatives from the Iowa DOT, Federal Highway Administration, Institute for Transportation, local law enforcement, and local government met to review crash data and discuss potential safety improvements to this segment H-46. This report outlines the findings and recommendations of the road safety audit team for addressing the safety concerns on this roadway.

Road Safety Audits for County Road X-23 from IA 2 to the South Corporate Limits of West Point and for County Road W-62 from US 218 to IA 27 in Lee County, Iowa, 2010

On October 20–21, 2009, two road safety audits were conducted in Lee County, Iowa: one for a 6 mile section of County Road X-23 from IA 2 to the south corporate limits of West Point and one for a 9.7 mile section of County Road W-62 from US 218 to IA 27. Both roads have high severe crash histories for the years of 2001 through 2008. Using these crash data, the Iowa Department of Transportation (Iowa DOT) has identified County Road X-23 as being in the top 5 percent of similar roads for run-off-road crashes. The Iowa DOT lists County Road W-62 as a high-risk rural road that has above-average crash numbers and is eligible for funding under the Federal High-Risk Rural Road Program. Considering these issues, the Lee County Engineer and Iowa DOT requested that road safety audits be conducted to address the safety concerns and to suggest possible mitigation strategies.

Road Safety Audit for James Avenue NW and 250th Street NW, from the North Corporate Limits of Tiffin to I-380, in Johnson County, Iowa, 2010

To address safety concerns on James Avenue NW and 250th Street NW, from the North Corporate Limits (NCL) of Tiffin, north and east to I-380 (at North Liberty), the Johnson County engineer requested a road safety audit (RSA). The audit was conducted on September 1, 2010, through a program supported by the Office of Traffic and Safety at the Iowa Department of Transportation (DOT). This road is a seal-coated roadway, about 25-ft wide, but with only about 0-1 ft of earth shoulders. According to 2006 Iowa DOT estimates, traffic volume is about 820 vehicles per day, north from Tiffin to a commercial entrance on 250th Street, then increasing to 2,990 vehicles per day to the on-ramp of Interstate 380 (I-380). Local traffic uses this road as a short-cut to Cedar Rapids, North Liberty, and the I-380/I-80 interchange (to avoid congestion on IA 965). This report outlines the findings and recommendations of the road safety audit team for addressing the safety concerns on this roadway.

Structure function relationships of ENaC and its role in sodium handling.

The epithelial sodium channel (ENaC) in the apical membrane of polarized epithelial cells is the rate-limiting step for Na entry into the cell; in series with the basolateral Na pump, it allows the vectorial transepithelial transport of Na ions. ENaC is expressed in different epithelia like the distal nephron or colon, and the airways epithelium. In the lung ENaC controls the composition and the amount of pulmonary fluid, whereas in the distal nephron ENaC under the control of aldosterone and vasopressin, is essential to adapt the amount of Na+ reabsorbed with the daily sodium intake. Activating mutations of ENaC cause severe disturbances of Na+ homeostasis leading to hypertension in human and in mouse models. Functional expression of ENaC in different cell systems allowed the identification of structural domains of the protein that are essential for channel function and/or modulation of channel activity. Site-directed mutations in specific domains of the channel protein lead to channel hyperactivity or channel loss of function. Knowledge about ENaC structure-function relationships opens new opportunities for development of pharmacological tools for controlling ENaC activity, such as channel activators of potential benefit in the treatment of pulmonary edema, or highly potent ENaC blockers with natriuretic effects.

Recruitment advertising and corporate image : The HRM-marketing interface

Extended abstract.

Relationships between users, resources and services in learning object repositories

In this paper we describe a proposal for defining the relationships between resources, users and services in a digital repository. Nowadays, virtual learning environments are widely used but digital repositories are not fully integrated yet into the learning process. Our final goal is to provide final users with recommendation systems and reputation schemes that help them to build a true learning community around the institutional repository, taking into account their educational context (i.e. the courses they are enrolled into) and their activity (i.e. system usage by their classmates and teachers). In order to do so, we extend the basic resource concept in a traditional digital repository by adding all the educational context and other elements from end-users' profiles, thus bridging users, resources and services, and shifting from a library-centered paradigm to a learning-centered one.

Linear prediction application for modelling the relationships between a large number of stand characteristics of Norway spruce stands

Abstract

Qualitative structure-metabolism relationships in the hydrolysis of carbamates.

The aims of this review were 1) to compile a large number of reliable literature data on the metabolic hydrolysis of medicinal carbamates and 2) to extract from such data a qualitative relation between molecular structure and lability to metabolic hydrolysis. The compounds were classified according to the nature of their substituents (R³OCONR&supl;R²), and a metabolic lability score was calculated for each class. A trend emerged, such that the metabolic lability of carbamates decreased (i.e., their metabolic stability increased), in the following series: Aryl-OCO-NHAlkyl >> Alkyl-OCO-NHAlkyl ~ Alkyl-OCO-N(Alkyl)? ? Alkyl-OCO-N(endocyclic) ? Aryl-OCO-N(Alkyl)? ~ Aryl-OCO-N(endocyclic) ? Alkyl-OCO-NHAryl ~ Alkyl-OCO-NHAcyl?>> Alkyl-OCO-NH? > Cyclic carbamates. This trend should prove useful in the design of carbamates as drugs or prodrugs.

Effective corporate governance : experimental evidence on international auditors'judgments and the contribution of financial accounting education

1 Summary This dissertation deals with two major aspects of corporate governance that grew in importance during the last years: the internal audit function and financial accounting education. In three essays, I contribute to research on these topics which are embedded in the broader corporate governance literature. The first two essays consist of experimental investigations of internal auditors' judgments. They deal with two research issues for which accounting research lacks evidence: The effectiveness of internal controls and the potentially conflicting role of the internal audit function between management and the audit committee. The findings of the first two essays contribute to the literature on internal auditors' judgment and the role of the internal audit function as a major cornerstone of corporate governance. The third essay theoretically examines a broader issue but also relates to the overall research question of this dissertation: What contributes to effective corporate governance? This last essay takes the perspective that the root for quality corporate governance is appropriate financial accounting education. r develop a public interest approach to accounting education that contributes to the literature on adequate accounting education with respect to corporate governance and accounting harmonization. The increasing importance of both the internal audit function and accounting education for corporate governance can be explained by the same recent fundamental changes that still affect accounting research and practice. First, the Sarbanes-Oxley Act of 2002 (SOX, 2002) and the 8th EU Directive (EU, 2006) have led to a bigger role for the internal audit function in corporate governance. Their implications regarding the implementation of audit committees and their oversight over internal controls are extensive. As a consequence, the internal audit function has become increasingly important for corporate governance and serves a new master (i.e. the audit committee) within the company in addition to management. Second, the SOX (2002) and the 8th EU Directive introduced additional internal control mechanisms that are expected to contribute to the reliability of financial information. As a consequence, the internal audit function is expected to contribute to a greater extent to the reliability of financial statements. Therefore, effective internal control mechanisms that strengthen objective judgments and independence become important. This is especially true when external- auditors rely on the work of internal auditors in the context of the International Standard on Auditing (ISA) 610 and the equivalent US Statement on Auditing Standards (SAS) 65 (see IFAC, 2009 and AICPA, 1990). Third, the harmonization of international reporting standards is increasingly promoted by means of a principles-based approach. It is the leading approach since a study of the SEC (2003) that was required by the SOX (2002) in section 108(d) was in favor of this approach. As a result, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) commit themselves to the development of compatible accounting standards based on a principles-based approach. Moreover, since the Norwalk Agreement of 2002, the two standard setters have developed exposure drafts for a common conceptual framework that will be the basis for accounting harmonization. The new .framework will be in favor of fair value measurement and accounting for real-world economic phenomena. These changes in terms of standard setting lead to a trend towards more professional judgment in the accounting process. They affect internal and external auditors, accountants, and managers in general. As a consequence, a new competency set for preparers and users of financial statements is required. The basil for this new competency set is adequate accounting education (Schipper, 2003). These three issues which affect corporate governance are the initial point of this dissertation and constitute its motivation. Two broad questions motivated a scientific examination in three essays: 1) What are major aspects to be examined regarding the new role of the internal audit function? 2) How should major changes in standard setting affect financial accounting education? The first question became apparent due to two published literature reviews by Gramling et al. (2004) and Cohen, Krishnamoorthy & Wright (2004). These studies raise various questions for future research that are still relevant and which motivate the first two essays of my dissertation. In the first essay, I focus on the role of the internal audit function as one cornerstone of corporate governance and its potentially conflicting role of serving both management and the audit committee (IIA, 2003). In an experimental study, I provide evidence on the challenges for internal auditors in their role as servant for two masters -the audit committee and management -and how this influences internal auditors' judgment (Gramling et al. 2004; Cohen, Krishnamoorthy & Wright, 2004). I ask if there is an expectation gap between what internal auditors should provide for corporate governance in theory compared to what internal auditors are able to provide in practice. In particular, I focus on the effect of serving two masters on the internal auditor's independence. I argue that independence is hardly achievable if the internal audit function serves two masters with conflicting priorities. The second essay provides evidence on the effectiveness of accountability as an internal control mechanism. In general, internal control mechanisms based on accountability were enforced by the SOX (2002) and the 8th EU Directive. Subsequently, many companies introduced sub-certification processes that should contribute to an objective judgment process. Thus, these mechanisms are important to strengthen the reliability of financial statements. Based on a need for evidence on the effectiveness of internal control mechanisms (Brennan & Solomon, 2008; Gramling et al. 2004; Cohen, Krishnamoorthy & Wright, 2004; Solomon & Trotman, 2003), I designed an experiment to examine the joint effect of accountability and obedience pressure in an internal audit setting. I argue that obedience pressure potentially can lead to a negative influence on accountants' objectivity (e.g. DeZoort & Lord, 1997) whereas accountability can mitigate this negative effect. My second main research question - How should major changes in standard setting affect financial accounting education? - is investigated in the third essay. It is motivated by the observation during my PhD that many conferences deal with the topic of accounting education but very little is published about what needs to be done. Moreover, the Endings in the first two essays of this thesis and their literature review suggest that financial accounting education can contribute significantly to quality corporate governance as argued elsewhere (Schipper, 2003; Boyce, 2004; Ghoshal, 2005). In the third essay of this thesis, I therefore focus on approaches to financial accounting education that account for the changes in standard setting and also contribute to corporate governance and accounting harmonization. I argue that the competency set that is required in practice changes due to major changes in standard setting. As the major contribution of the third article, I develop a public interest approach for financial accounting education. The major findings of this dissertation can be summarized as follows. The first essay provides evidence to an important research question raised by Gramling et al. (2004, p. 240): "If the audit committee and management have different visions for the corporate governance role of the IAF, which vision will dominate?" According to the results of the first essay, internal auditors do follow the priorities of either management or the audit committee based on the guidance provided by the Chief Audit executive. The study's results question whether the independence of the internal audit function is actually achievable. My findings contribute to research on internal auditors' judgment and the internal audit function's independence in the broader frame of corporate governance. The results are also important for practice because independence is a major justification for a positive contribution of the internal audit function to corporate governance. The major findings of the second essay indicate that the duty to sign work results - a means of holding people accountable -mitigates the negative effect of obedience pressure on reliability. Hence, I found evidence that control .mechanisms relying on certifications may enhance the reliability of financial information. These findings contribute to the literature on the effectiveness of internal control mechanisms. They are also important in the light of sub-certification processes that resulted from the Sarbanes-Oxley Act and the 8th EU Directive. The third essay contributes to the literature by developing a measurement framework that accounts for the consequences of major trends in standard setting. Moreovér, it shows how these trends affect the required .competency set of people dealing with accounting issues. Based on this work, my main contribution is the development of a public interest approach for the design of adequate financial accounting curricula. 2 Serving two masters: Experimental evidence on the independence of internal auditors Abstract Twenty nine internal auditors participated in a study that examines the independence of internal auditors in their potentially competing roles of serving two masters: the audit committee and management. Our main hypothesis suggests that internal auditors' independence is not achievable in an institutional setting in which internal auditors are accountable to two different parties with potentially differing priorities. We test our hypothesis in an experiment in which the treatment consisted of two different instructions of the Chief audit executive; one stressing the priority of management (cost reduction) and one stressing the priority of the audit committee (effectiveness). Internal auditors had to evaluate internal controls and their inherent costs of different processes which varied in their degree of task complexity. Our main results indicate that internal auditors' evaluation of the processes is significantly different when task complexity is high. Our findings suggest that internal auditors do follow the priorities of either management or the audit committee depending on the instructions of a superior internal auditor. The study's results question whether the independence of the internal audit function is actually achievable. With our findings, we contribute to research on internal auditors' judgment and the internal audit function's independence in the frame of corporate governance.

Managing Business Processes in Corporate Expansion

Yrityksen laajentuessa kansainvälisesti, olemassa olevat rutiinit jäävät vanhoiksi ja liiketoimintaprosessien johtaminen muuttuu. Kyseisten prosessien täytyy olla läpinäkyviä ja tietovirtojen hyvin suunniteltuja. Prosessien harmonisointi aiheuttaa haasteita yrityksessä ja konsernin etu tulee ottaa huomioon. Ahlstrom konserni laajentuu merkittävästi kaikilla liiketoiminta-alueillaan ja kansainvälinen laajentuminen vie Ahlstrom Glassfibre Oy:n täysin uuteen tilanteeseen. Liiketoimintaprosessien johtamiseen vaikuttavat konsernin ohjaus, mahdollisuudet muutosten implementoimiseksi, toimintaympäristön tekijät ja järjestelmien muodostama arkkitehtuuri. Tässä tutkimuksessa keskitytään ydinprosessien tietovirtoihin ja työ on tehty Karhulan tehtaalla Suomessa. Johtamismallin luomiseksi vaaditaan yrityksessä ongelmia määrittelevää työskentelyä. Tämä ongelmanmääritys oli työn tärkein tavoite. Ongelma-alueiden tutkimuksen pohjalta muodostettiin ratkaisu, jossa käsiteltiin systemaattisen liiketoimintaprosessien johtamisen mahdollisuuksia ja vaatimuksia. Lopputuloksena voidaan todeta, että suurin painopiste löytyy informaatioteknologian ja liiketoiminnan rajapinnoista. Tähän työhön liittyvät myös prossien harmonisointi ja integrointi.

Relationships of basal metabolic rate, relative testis size and cycle length of spermatogenesis in shrews (Mammalia, Soricidae).

The aim of the present study was to determinate the cycle length of spermatogenesis in three species of shrew, Suncus murinus, Sorex coronatus and Sorex minutus, and to assess the relative influence of variation in basal metabolic rate (BMR) and mating system (level of sperm competition) on the observed rate of spermatogenesis, including data of shrew species studied before (Sorex araneus, Crocidura russula and Neomys fodiens). The dynamics of sperm production were determined by tracing 5-bromodeoxyuridine in the DNA of germ cells. As a continuous scaling of mating systems is not evident, the level of sperm competition was evaluated by the significantly correlated relative testis size (RTS). The cycle durations estimated by linear regression were 14.3 days (RTS 0.3%) in Suncus murinus, 9.0 days (RTS 0.5%) in Sorex coronatus and 8.5 days (RTS 2.8%) in Sorex minutus. In regression and multiple regression analyses including all six studied species of shrew, cycle length was significantly correlated with BMR (r2=0.73) and RTS (r2=0.77). Sperm competition as an ultimate factor obviously leads to a reduction in the time of spermatogenesis in order to increase sperm production. BMR may act in the same way, independently or as a proximate factor, revealed by the covariation, but other factors (related to testes size and thus to mating system) may also be involved.

Corporate Layoff Announcements and Shareholder Value: Empirical Evidence from Finland

Tutkimuksen tavoitteena on tutkia lyhyen aikavälin markkinareaktiota suomalaisten pörssiyhtiöiden irtisanomisilmoituksiin. Lisäksi tutkitaan poikkileikkausmenetelmän avulla, vaikuttavatko erilaiset yrityskohtaiset tekijät siihen miten osakemarkkinat suhtautuvat irtisanomisiin. Kolmantena tutkimuksen kohteena ovat maakohtaiset irtisanomisiin liittyvät tekijät sekä kuinka ekstensiivistä on yritysten tiedottaminen irtisanomisista. Aineisto sisältää 83 julkisesti annettua irtisanomistiedotetta viiden vuodenaikaväliltä (kesäkuu 2000 - kesäkuu 2005). Osakemarkkinoiden keskimääräistä reaktiota sekä kehitettyjä alihypoteeseja tutkittiin hyödyntämällä tapahtumatutkimusmetodia. Empiiriset tulokset osoittavat, että sijoittajat näkevät irtisanomisetkeskimääräisesti negatiivisina uutisina yhtiöiden markkina-arvon kannalta. Irtisanomisilmoituksia edeltävä markkinareaktio on negatiivinen tukien aiempia tutkimustuloksia Yhdysvaltojen ja Iso-Britannian markkinoilta. Erona aikaisempiin tutkimuksiin on kuitenkin se, että negatiivinen markkinareaktio on täysin hinnoiteltu jo ilmoitusta edeltävänä aikana. Tukea löytyi myös kaikille yrityskohtaisillealihypoteeseille, jotka selittävät sijoittajien reaktiota irtisanomisilmoituksiin: koko pääoman tuotto, suhdannesykli, corporate governance sekä yrityksen ja johdon maine.

Hallituksen riippumattomuus Suomen corporate governance -suosituksessa

Tutkimuksen tavoitteena on tutkia, kuinka Suomen vuonna 2004 voimaan tullut corporate governance -suositus tukee hallituksen riippumattomuutta. Tutkimuksessa määritellään hallituksen riippumattomuuden käsite. Tämän määritelmän avulla tarkastellaan, kuinka Suomen corporate governance -suosituksessa ohjataan hallituksen riippumattomuutta. Tutkimus on kvalitatiivinen tutkimus, joka on luonteeltaan osittain teoreettinen ja osittain normatiivinen. Tutkimusstrategiassayhdistyvät deskriptiivisyys ja komparatiivisuus. Tutkimuksessa Suomen corporategovernance -suosituksen hallituksen riippumattomuutta koskevia suosituksia verrataan toisaalta päämies-agenttiteorian pohjalta muodostettuun riippumattoman hallituksen määritelmään ja toisaalta keskeisimpiin ulkomaisiin corporate governance -säännöstöihin. Riippumattomaksi hallitukseksi määriteltiin hallitus, jonka toimintaa toimiva johto tai merkittävä osakkeenomistaja ei voi suoraan tai välillisesti dominoida. Suomen suosituksessa voidaan nähdä pyrkimys kohti riippumaton-ta hallitusta. Suomen suositus ei kuitenkaan tue hallituksen riippumattomuutta parhaalla mahdollisella tavalla. Sekä toimivalle johdolle että yhtiön merkittäville osakkeenomistajille jää valtaa vaikuttaa hallituksen toimintaan enemmän kuin osakkeenomistajien etujen kannalta olisi suositeltavaa.

Interfirm Knowledge Transfer in Coopetitive Relationships

Tämä tutkimuskeskittyy yritysten väliseen samanaikaiseen kilpailuun ja yhteistyöhön. Suurin mielenkiinto tässä tutkimuksessa kohdistuu yritysten väliseen tietämyksen siirtoon. Tietämyksen siirto samanaikaisissa kilpailu- ja yhteistyösuhteissa voi olla erityisen hyödyllistä samankaltaisten toimintalogiikoiden ja ymmärryksen takia. Toisaalta, mahdollinen kriittisen tiedon vuotaminen kilpailevalle yritykselle onriski, joka täytyy ottaa huomioon, kun yhteistyötä kilpailijan kanssa suunnitellaan. Tämän tutkimuksen tavoitteena on selvittää, kuinka tietämystä siirretään samanaikaisissa kilpailu- ja yhteistyösuhteissa välttäen kuitenkin tähän liittyvät riskit. Tutkimuksen empiirinen osa sisältää kolme erilaista case-esimerkkiä samanaikaisista kilpailu- ja yhteistyösuhteista. Empiirisessä osassa tehdyt havainnot tukevat pääasiassa teoriaosuudessa käsiteltyjä asioita. Tietämyksen siirron motiivit, suhdekohtaiset tietämyksen omaksumiskyvyt, tietojohtamiskäytännöt ja luottamus ovat tekijöitä, jotka vaikuttavat tietämyksen siirron tehokkuuteen. Pääasialliset keinot tietämyksen siirron riskin välttämiseksi samanaikaisissa kilpailu- ja yhteistyösuhteissa ovat hierarkkisen hallintomuodon käyttäminen tai horisontaalisesti ja vertikaalisesti rajattu yhteistyön laajuus.