Symptoms of chronic stress at work in NGO workers

Working in a NGO often involves providing life saving resources (food, medicine, equipment, water, etc) to needy populations around the globe. Such duty requires highly dedicated employees and humanitarian workers are said to face a hign degree of pressure in their daily work. Despite the evidence of taxing work demands, and a high potential for stress related problems, very few studies on occupational chronic stress have specifically looked at NGO workers. Assuming that "field stress" can relay to workers at headquarters, we carried out an exploratory study about occupational health among employees of a NGO's headquarters. We sent a questionnaire to all employees (N=130) of a NGO headquarters located in Switzerland. We used the TST questionnaire (French version of the Langner's questionnaire on psychiatric symptoms) to identify cases with potential mental health problems. We also included in the questionnaire some items about motivation, acknowledgment, work-life balance, job demand, and autonomy. A total of 75 employees answered our questionnaire (57% response rate). 44% of our sample were men (n=33) and 56% were women (n=42). The mean age was of 40 years (SD=7.6). 56% were working at the headquarters of the NGO in questions as of 2 years or less. Not surprisingly, a majority of respondents reported to be highly motivated (74%) and the meaning of work was important for 80% of them. However, 35% indicated having problems in conciliating their private and professional life. Most frequent reported symptoms included feeling "weak all over" (81%), having "trouble getting asleep often" (35%), "clogging in nose" (35%), feeling "nervous often" (33%), and "memory not all right" (33%). The score for psychiatric symptoms was high in 8 (11%) employees whose health might therefore be at risk. In comparison, other sudies showed that this proportion was 9% for French teachers and 16% for sales personnel1. Results show that symptoms of mental health problems do occur among NGO workers. Some of these symptoms are known to be linked to occupational stress. Chronic stress manifests itself first in non-specific symptoms (e.g. fatigue) and later in specific pathologies. This could explain the relatively low proportion of cases with a high score in Langner's scale than was expected. Therefore, we hypothesize a healthy worker effect. The fact that our sample is 40 years old in average, and that the turnover is quite high can also support this hypothesis. Further research is needed in order to better understand occupational stress in this specific population. An upcoming study will investigate the role of organizational factors associated with health complaints. Therefore, a longitudinal survey including quantitative and qualitative methods is appropriate.

MiR-SNPs as markers of toxicity and clinical outcome in Hodgkin Lymphoma patients

Background: In recent years, microRNA (miRNA) pathways have emerged as a crucial system for the regulation of tumorogenesis. miR-SNPs are a novel class of single nucleotide polymorphisms that can affect miRNA pathways. Design and Methods: We analyzed eight miR-SNPs by allelic discrimination in 141 patients with Hodgkin lymphoma and correlated the results with treatment-related toxicity, response, disease-free survival (DFS) and overall survival (OS). Results: The KRT81 (rs3660) GG genotype was associated with an increased risk of neurological toxicity (P=0.016), while patients with XPO5 (rs11077) AA or CC genotypes had a higher rate of bleomycin-associated pulmonary toxicity (P=0.048). Both miR-SNPs emerged as independent factors in the multivariate analysis. The XPO5 AA and CC genotypes were also associated with a lower response rate (P=0.036). XPO5 (P=0.039) and TRBP (rs784567) (P=0.022) genotypes emerged as prognostic markers for DFS, and XPO5 was also associated with OS (P=0.033). In the multivariate analysis, only XPO5 emerged as an independent prognostic factor for DFS (HR: 2.622; 95%CI 1.039-6.620; P=0.041). Given the influence of XPO5 and TRBP as individual markers, we then investigated the combined effect of these miR-SNPs. Patients with both the XPO5 AA/CC and TRBP TT/TC genotypes had the shortest DFS (P=0.008) and OS (P=0.008). Conclusion: miR-SNPs can add useful prognostic information on treatment-related toxicity and clinical outcome in Hodgkin lymphoma and can be used to identify patients likely to be chemoresistant or to relapse.

Exposure of the Swiss population by radiodiagnostics: 2003 review.

A nationwide investigation was conducted in Switzerland to establish the exposure of the population by medical x rays and update the results of the 1998 survey. Both the frequency and the dose variations were studied in order to determine the change in the collective dose. The frequency study addressed 206 general practitioners (GPs), 30 hospitals, and 10 private radiology institutes. Except for the latter, the response rate was very satisfactory. The dose study relied on the assessment of the speed class of the screen-film combinations used by the GPs as well as the results of two separate studies dedicated to fluoroscopy and CT. The investigation showed that the total number of all medical x-ray examinations performed by GPs registered a 1% decrease between 1998 and 2003, and that the sensitivities of the film-screen combinations registered a shift towards higher values, leading to a reduction of the dose delivered by a GP of the order of 20%. The study indicated also that the total number of all x-ray examinations performed in hospitals increased by 4%, with a slight increase of radiographies by 1% but significant decrease of examinations involving fluoroscopy (39%), and a 70% increase for CT examinations. Concerning the doses, the investigation of a selection of examinations involving fluoroscopy showed a significant increase of the kerma-area product (KAP) per procedure. For CT the study showed an increase of the dose-length product (DLP) per procedure for skull and abdomen examinations, and a decrease for chest examination. Both changes in the frequency and the effective dose per examination led to a 20% increase in the total collective dose.

The role of culture in international students' image formation: the emergence of expected and perceived university image

Tämän tutkimuksen tavoitteena oli selvittää, vaikuttaako kansainvälisen opiskelijan kulttuuritausta opiskelijan odotetun ja koetun yliopistoimagon muodostumiseen. Jotta kulttuurin vaikutuksia yliopistoimagoon voitiin tutkia, tutkimuksessa tunnistettiin yliopistoimagon muodostumiseen oleellisesti vaikuttavat tekijät. Kulttuurin roolia organisaation imagon muodostumisessa ei ole tutkittu aiemmissa tieteellisissä julkaisuissa. Näin ollen tämän tutkimuksen voidaan katsoa edistäneen nykyistä imagotutkimusta. Tutkimuksen kohdeyliopistona oli Lappeenrannan teknillinen yliopisto (LTY). Tutkimuksen empiirinen osa toteutettiin kvantitatiivisena Internet - pohjaisena kyselytutkimuksena tilastollisen analyysin menetelmin. Otos (N=179) koostui kaikista Lappeenrannan teknillisessä yliopistossa lukuvuonna 2005-2006 opiskelleista kansainvälisistä opiskelijoista. Kyselyyn vastasi 68,7 % opiskelijoista. Johtopäätöksenä voidaan todeta, että kulttuurilla ei ole merkittävää vaikutusta yliopistoimagon muodostumiseen. Tutkimuksessa saatiin selville, että yliopiston Internet-sivujen laatu vaikuttaa positiivisesti odotetun yliopistoimagon muodostumiseen, kun taas koettuun yliopistoimagoon vaikuttavat positiivisesti odotettu yliopistoimago, pedagoginen laatu sekä opetusympäristö. Markkinoinnin näkökulmasta tulokset voidaan vetää yhteen toteamalla, että yliopistojen ei tarvitsisi räätälöidä tutkimuksessa tunnistettuja imagoon vaikuttavia tekijöitä eri kulttuureistatulevia opiskelijoita varten.

Does the working environment influence health care professionals' values, meaning in life and religiousness? Palliative care units compared with maternity wards.

CONTEXT: Increased altruism, self-transcendence, and quests for meaning in life (MiL) have been found in palliative care (PC) patients and their families who experience the finiteness of life. Similar changes were observed in healthy subjects who were experimentally confronted with their mortality. OBJECTIVES: The study investigated how daily experiences of the transitoriness of life influence PC health care professionals' (HCPs) values, MiL, and religiousness. METHODS: In a cross-sectional study, the Schwartz Value Survey, the Schedule for Meaning in Life Evaluation, and the Idler Index of Religiosity were used to investigate personal values, MiL, and private religiousness. HCPs working in PC (confronted with death) were compared with a control group of HCPs working at maternity wards (MWs) using multivariate models. Differences were considered to be statistically significant at P < 0.05. RESULTS: Seventy PC- and 70 MW-HCPs took part in the study (response rate 74.0%). No differences between the groups were found in overall MiL satisfaction scores. PC-HCPs were significantly more religious than MW-HCPs; they listed spirituality and nature experience more often as areas in which they experience MiL. Furthermore, hedonism was more important for PC-HCPs, and they had higher scores in openness-to-change values (stimulation and self-direction). MW-HCPs were more likely to list family as a MiL area. They assigned more importance to health and scored higher in conservation values (conformity and security). Duration of professional experience did not influence these results. CONCLUSION: Basic differences in values, MiL, and religiousness between PC-HCPs and MW-HCPs might have influenced the choice of working environment because no effect of job duration was observed. Longitudinal research is needed to confirm this hypothesis.

Factors Affecting Innovation Adoption in Organizations: The Case of Corporate Website Adoption

Diplomityössä tutkittiin innovaatioiden omaksumista organisaatioissa, ja tarkoituksena oli selvittää tekijät, jotka vaikuttivat omaksumisajankohtaan sekä luokitella yritykset omaksujaryhmiin. Työn empiirinen osuus tarkasteli yritysten internet-kotisivujen omaksumista. Tutkimuksen empiirinen aineisto kerättiin postikyselyn avulla, ja vastausprosentti kyselyssä oli melko hyvä (60%). Aikaisempien tutkimusten pohjalta muodostettiin eri tekijöille mittarit, jotka analyysien perusteella olivat erittäin luotettavia. Regressioanalyysia sovellettiin, kun pyrittiin selvittämään omaksumisajankohtaan vaikuttavia tekijöitä, ja klusterianalyysiä käytettiin apuna omaksujaluokkien muodostamisessa. Omaksujaluokkien väliset erot selvitettiin varianssianalyyseillä. Tutkimuksessa löydettiin kolme omaksumisajankohtaan vaikuttavaa tekijää: (1) innovaation koettu suhteellinen hyöty, (2) yritysjohdon sitoutuminen omaksumisprosessiin, sekä (3) yrityksen strategisten partnereiden määrä. Yritykset luokiteltiin neljään omaksujaluokkaan (innovaattorit, aikaiset omaksujat, aikainen enemmistö ja myöhäinen enemmistö) innovatiivisuuden perusteella. Innovatiivisuutta mitattiin kolmella indikaattorilla, jotka olivat: (1) ajankohta, jolloin yritys tuli tietoiseksi internet-sivuista, (2) ajankohta, jolloin tehtiin omaksumispäätös sekä (3) aika, joka kului internet-sivujen käyttöönottoon. Omaksujaluokkien välillä tunnistettiin lukuisia eroja eri ominaisuuksien suhteen.

Integración de redacciones en los medios locales y comarcales catalanes

Se ofrecen los resultados obtenidos del análisis de la organización de las redacciones de los medios de proximidad catalanes en el marco de la convergencia periodística. Los datos se han obtenido a partir de una encuesta distribuida entre los 123 medios que forman parte de la Associació Catalana de la Premsa Comarcal (ACPC), con un índice de respuesta del 45%, y de 19 entrevistas en profundidad mantenidas con periodistas y directivos de 8 grupos de comunicación. Las empresas fueron seleccionadas según criterios de distribución geográfica, diversidad mediática, periodicidad y tirada.Se observa cómo la convergencia periodística no supone necesariamente la integración de redacciones, aunque habitualmente sí que se desarrolla alguna forma de producción integrada. Las fórmulas desarrolladas son diversas, con distintos niveles de integración.

Diffusion of Administrative Innovation: TQM Implementation and Effectiveness in a Global

The main objective of this dissertation is to create new knowledge on an administrative innovation, its adoption, diffusion and finally its effectiveness. In this dissertation the administrative innovation is approached through a widely utilized management philosophy, namely the total quality management (TQM) strategy. TQM operationalizes a self-assessment procedure, which is based on continual improvement principles and measuring the improvements. This dissertation also captures the theme of change management as it analyzes the adoption and diffusion of the administrative innovation. It identifies innovation characteristics as well as organisational and individual factors explaining the adoption and implementation. As a special feature, this study also explores the effectiveness of the innovation based on objective data. For studying the administrative innovation (TQM model), a multinational Case Company provides a versatile ground for a deep, longitudinal analysis. The Case Company started the adoption systematically in the mid 1980s in some of its units. As part of their strategic planning today, the procedure is in use throughout the entire global company. The empirical story begins from the innovation adoption decision that was made in the Case Company over 22 years ago. In order to be able to capture the right atmosphere and backgrounds leading to the adoption decision, key informants from that time were interviewed, since the main target was to clarify the dynamics of how an administrative innovation develops. In addition, archival material was collected and studied, available memos and data relating to the innovation, innovation adoption and later to the implementation contained altogether 20500 pages of documents. A survey was furthermore conducted at the end of 2006 focusing on questions related to the innovation, organization and leadership characteristics and the response rate totalled up to 54%. For measuring the effectiveness of the innovation implementation, the needed longitudinal objective performance data was collected. This data included the profit unit level experience of TQM, the development of the self assessment scores per profit unit and performance data per profit unit measured with profitability, productivity and customer satisfaction. The data covered the years 1995-2006. As a result, the prerequisites for the successful adoption of an administrative innovation were defined, such as the top management involvement, support of the change agents and effective tools for implementation and measurement. The factors with the greatest effect on the depth of the implementation were the timing of the adoption and formalization. The results also indicated that the TQM model does have an effect on the company performance measured with profitability, productivity and customer satisfaction. Consequently this thesis contributes to the present literature (i) by taking into its scope an administrative innovation and focusing on the whole innovation implementation process, from the adoption, through diffusion until its consequences, (ii) because the studied factors with an effect on the innovation adoption and diffusion are multifaceted and grouped into individual, organizational and environmental factors, and a strong emphasis is put on the role of the individual change agents and (iii) by measuring the depth and consistency of the administrative innovation. This deep analysis was possible due to the availability of longitudinal data with triangulation possibilities.

AA amyloidosis treated with tocilizumab: case series and updated literature review.

BACKGROUND: In published case reports, tocilizumab (TCZ) has shown good efficacy for AA amyloidosis in almost all patients. We investigated the efficacy and safety of TCZ in AA amyloidosis in a multicentre study of unselected cases. METHODS: We e-mailed rheumatology and internal medicine departments in France, Switzerland and North Africa by using the Club Rhumatismes Inflammation (CRI) network and the French TCZ registry, Registry RoAcTEmra (REGATE), to gather data on consecutive patients with histologically proven AA amyloidosis who had received at least one TCZ infusion. Efficacy was defined as a sustained decrease in proteinuria level and/or stable or improved glomerular filtration rate (GFR) and by TCZ maintenance. RESULTS: We collected 12 cases of AA amyloidosis treated with TCZ as monotherapy (mean age of patients 63 ± 16.2 years, amyloidosis duration 20.6 ± 31.3 months): eight patients had rheumatoid arthritis (RA), six with previous failure of anti-tumor necrosis factor α (anti-TNF-α) therapy. In total, 11 patients had renal involvement, with two already on hemodialysis (not included in the renal efficacy assessment). For the nine other patients, baseline GFR and proteinuria level were 53.6 ± 32.8 mL/min and 5 ± 3.3 g/24 h, respectively. The mean follow-up was 13.1 ± 11 months. TCZ was effective for six of the eight RA patients (87.5%) according to European League Against Rheumatism response criteria (four good and two moderate responders). As expected, C-reactive protein (CRP) level decreased with treatment for 11 patients. Renal amyloidosis (n = 9) progressed in three patients and was stabilized in three. Overall, three patients showed improvement, with sustained decrease in proteinuria level (42%, 82% and 96%). Baseline CRP level was higher in subsequent responders to TCZ than other patients (p = 0.02). Among the six RA patients with previous anti-TNF-α therapy, amyloidosis was ameliorated in one and stabilized in three. Three serious adverse events occurred (two diverticulitis and one major calciphylaxia due to renal failure). Finally, 7 of 12 (58%) patients continued TCZ. CONCLUSIONS: The efficacy of TCZ for AA amyloidosis varies depending on the inflammatory status at treatment onset. Discrepancies between our study of unselected consecutive patients and reported cases may be due to publication bias. These results support further prospective trials of TCZ for AA amyloidosis.

Diverse Routes from School, via Higher Education, to Employment. A Comparison of Nine European Countries

The central theme for this study is graduate employment and employability in European-wide discussion. In this study, the complex relationships between higher education and the world of work are explored from the vantage point of how individuals make use of the higher education system in their transition from education to employment. The variation among individual transition processes in nine European countries is analysed with the help of a comparable graduate survey. Countries in this study are Italy, Spain, France, Austria, Germany, the Netherlands, the United Kingdom, Finland, and Norway. The data used for the study is commonly known as the “CHEERS” or “Careers after Higher Education, A European Research Survey.” The data was collected in 1999. The study discusses the possibilities and limitations the higher education system has in supporting the initial education-to-work transitions of youth. The study also addresses problems with comparing national higher education systems in terms of enrolment and graduate employability. A central purpose for this study is to reflect on concerns about the prolongation of individual transitions with a framework that simultaneously considers both the graduate employability and the duration of the education-to-work transition process. The key concept for this study is the standard student/graduate; synonym concepts are the traditional and the conventional student/graduate. Standard graduates are relatively young individuals who are performing their initial transition from education to working-life and who complete the degree-earning process within the stipulated time frame. In all nine countries, standard graduates make up a considerable share of the student flow, passing from higher education to the labour markets. The share of standard graduates is by far the largest in France, where they comprise the overwhelming mass. The proportion of the standard graduates is the lowest in Italy, Finland, and Austria where approximately one in four graduates completed the process of higher education within the stipulated time frame. Of the nine countries compared, employability of the whole graduate population is the greatest in Norway, the UK, Finland, and the Netherlands. Compared with employability of the whole graduate population, variation among the countries is considerably reduced when reviewing the employability of only the standard graduates. Thereby, even though the ranking among countries remains largely unchanged, the variations among them are smaller when the duration of degree earning process is standardized. The study also discusses other ideal types of student careers (or transition processes) besides the standard student/graduate. Results of regression analyses indicate that that at the pan-European level analysis, the graduate labour markets are not heavily segmented in terms of the type of the individual transition process. When considering within-country differences between the graduates, the field of studies is clearly a more powerful explanatory variable than the type of the transition process. There are, nevertheless, clear indications that, irrespective of the country, chances of finding a high status job are, on the average, highest amongst those who graduate within the stipulated duration of the degree program and who thereby have experienced the standard student career, whereas, participating in working life while studying protects against unemployment after finishing one’s degree.

Effects of business-to-business customer orientation, satisfaction and retention on firm profitability

The objective of this master’s thesis was to examine the effect of customer orientation on customer satisfaction and how customer satisfaction and customer retention contribute to firm profitability. Beside customer orientation, also other antecedents of customer satisfaction, i.e. service quality, flexibility, trust and commitment, were investigated as control variables. Literature review revealed several research gaps concerning research of the key concepts. These research calls were also answered. The empirical study focused on one case company, a telecommunication expert. The data for the empirical part was collected with web-based questionnaire from case company’s business customers in January-February 2008. Sample (N=95) produced 59 answers, thus the response rate of the survey was 62,1%. The data was analyzed by using statistical analysis program, SPSS. As a conclusion, the results indicate that customer orientation do not affect customer satisfaction directly, but through service quality, flexibility and trust. Moreover, customer satisfaction has positive impacts on commitment and intentions to stay as a customer in the future, but not on profitability. In the present study, only past purchase behavior, measured with customer database measure, is positively related to firm profitability.

Loneliness of Older People and Elements of an Intervention for its Alleviation

Ikääntyneiden yksinäisyys ja intervention elementit sen lievittämisessä Ikääntyneiden yksinäisyys on yleistä ja hoitotyöntekijöillä on vähän keinoja sen lievittämiseen. Tutkimus oli kaksiosainen. Ensimmäisen osan tavoitteena oli saada tietoa yksinäisyyden käsitteestä, sen yhteydestä sosiaaliseen eristäytyneisyyteen ja yleiseen turvattomuuden tunteeseen sekä kotona asuvien ikääntyneiden (≥75 v.) yksinäisyyden yleisyydestä ja siihen yhteydessä olevista tekijöistä sekä selvittää ikääntyneiden itsensä kokemia yksinäisyyden syitä. Toisessa osassa tavoitteena oli tunnistaa yksinäisyyden lievittämiseen pyrkivän psykososiaalisen ryhmäkuntoutus (PRK) –intervention elementit sekä kuvata ryhmiin osallistuneiden kokemuksia interventiosta. Ensimmäisessä osassa tutkimusaineosto kerättiin postikyselyllä, joka lähetettiin eri puolilla Suomea kotona tai palvelutalossa asuville satunnaisotannalla valituille ikääntyneille henkilöille (N=6 786). Vastausprosentti oli 72 % (n=4113). Vastaajien keski-ikä oli 81 vuotta. Tutkimuksen toisessa osassa aineisto koostui PRK intervention ryhmänvetäjien (N=14) kirjoittamista päiväkirjoista, tutkijoiden vapaista muistiinpanoista ryhmätoiminnasta (N=32) sekä ryhmäläisten intervention jälkeen täyttämistä palautekyselystä (n=103). Tulosten mukaan yksinäisyys, sosiaalinen eristäytyneisyys ja yleinen turvattomuuden tunne näyttävät olevan eri asioita. Vastanneista 39 % kärsi yksinäisyydestä vähintään joskus. Useat demografiset ja terveyteen liittyvät tekijät, psyykkisen hyvinvoinnin ulottuvuudet kuten myös sosiaalisiin suhteisiin kohdistetut odotukset olivat yhteydessä yksinäisyyden kokemiseen. Vanhempien menettäminen lapsuudessa ei ollut yhteydessä yksinäisyyden kokemiseen. Yksinäisyyden kokemuksiin oli useita syitä. Aineistosta tunnistettiin elementtejä, joiden katsottiin olevan tärkeitä yksinäisyyden lievittämiseen pyrkivän PRK-intervention toteutuksessa. Nämä voitiin jakaa ennalta määriteltyihin elementteihin, ryhmäläisten sisäisiin ja välisiin suosiollisiin prosesseihin sekä välittäviin tekijöihin. Ennalta määritellyt elementit liittyivät ryhmäläisiin, ryhmän vetäjiin ja ryhmätoimintaan. Ryhmäläiset kokivat ryhmät erittäin merkityksellisiksi, ja 95 % koki, että yksinäisyys oli lievittynyt ryhmän aikana. Ikääntyneiden henkilöiden yksinäisyys on haaste hoitotyön tekijöille. Tutkimuksessa kuvattu PRK-interventio auttaa hoitajia tunnistamaan ikääntyneiden yksinäisyyden lievittämiseen liittyviä elementtejä.

Randomised, multicentre, phase III, open-label study of alectinib vs crizotinib in treatment-naïve anaplastic lymphoma kinase (ALK)-positive advanced NSCLC (ALEX study).

Background: In ∼5% of advanced NSCLC tumours, ALK tyrosine kinase is constitutively activated after translocation of ALK. ALK+ NSCLC was shown to be highly sensitive to the first approved ALK inhibitor, crizotinib. However, all pts eventually relapse on crizotinib mainly due to secondary ALK mutations/amplification or CNS metastases. Alectinib is a highly selective, potent, oral next-generation ALK inhibitor. Clinical phase II alectinib data in 46 crizotinib-naïve pts with ALK+ NSCLC reported an objective response rate (ORR) of 93.5% and a 1-year progression-free rate of 83% (95% CI: 68-92) (Inoue et al. J Thorac Oncol 2013). CNS activity was seen: of 14 pts with baseline brain metastasis, 11 had prior CNS radiation, 9 of these experienced CNS and systemic PFS of >12 months; of the 3 pts without prior CNS radiation, 2 were >15 months progression free. Trial design: Randomised, multicentre, phase III, open-label study in pts with treatment-naïve ALK+ advanced, recurrent, or metastatic NSCLC. All pts must provide pretreatment tumour tissue to confirm ALK rearrangement (by IHC). Pts (∼286 from ∼180 centres, ∼30 countries worldwide) will be randomised to alectinib (600mg oral bid, with food) or crizotinib (250mg oral bid, with/without food) until disease progression (PD), unacceptable toxicity, withdrawal of consent, or death. Stratification factors are: ECOG PS (0/1 vs 2), race (Asian vs non-Asian), baseline CNS metastases (yes vs no). Primary endpoint: PFS by investigators (RECIST v1.1). Secondary endpoints: PFS by Independent Review Committee (IRC); ORR; duration of response; OS; safety; pharmacokinetics; quality of life. Additionally, time to CNS progression will be evaluated (MRI) for the first time in a prospective randomised NSCLC trial as a secondary endpoint. Pts with isolated asymptomatic CNS progression will be allowed to continue treatment beyond documented progression until systemic PD and/or symptomatic CNS progression, according to investigator opinion. Time to CNS progression will be retrospectively assessed by the IRC using two separate criteria, RECIST and RANO. Further details: ClinicalTrials.gov (NCT02075840). Disclosure: T.S.K. Mok: Advisory boards: AZ, Roche, Eli Lilly, Merck Serono, Eisai, BMS, AVEO, Pfizer, Taiho, Boehringer Ingelheim, Novartis, GSK Biologicals, Clovis Oncology, Amgen, Janssen, BioMarin; board of directors: IASLC; corporate sponsored research: AZ; M. Perol: Advisory boards: Roche; S.I. Ou: Consulting: Pfizer, Chugai, Genentech Speaker Bureau: Pfizer, Genentech, Boehringer Ingelheim; I. Bara: Employee: F. Hoffmann-La Roche Ltd; V. Henschel: Employee and stock: F. Hoffmann-La Roche Ltd.; D.R. Camidge: Honoraria: Roche/Genentech. All other authors have declared no conflicts of interest.

Hoitotyön opettajan yhteiskunnallinen toiminta – osa opettajuutta

The social activity of nurse teacher – a part of teacherhood Every nurse teacher must know the current health policy in order to use it in teaching. The conception of the role of health policy in curriculum and the concrete teaching of social activity are quite unclear. The purpose of this study was to describe the social activity of nurse teachers. The data were collected by a structured questionnaire (Paltta 1998) via E-mail. The questionnaire included background factors and nine items for society activities. The respondents were nurse teachers, teachers for emergency nursing, public health nurse and midwifery teachers from all polytechnics in Finland. Response rate was 46 % (n = 342). The data were analysed by using descriptive statistics. The results of this study showed that 36 % of nurse teachers evaluated themselves quite active in society activities and 43 % of them evaluated themselves inactive. 32 % of nurse teachers was member and involved to working in general organisations. 28 % of nurse teachers worked or have been worked in local commission or trustees. Nurse teachers evaluated their knowledge about health policy quite good (mean 3.75, Std 0.99). Their knowledge about education policy was also quite good (mean 3.57, Std 1.04). Nurse teachers updated their knowledge about health policy and education policy by reading professional journals, newspapers, internet and following television and radio. According to results nurse teachers are quite active in society activities even tough almost half of them evaluated themselves quite inactive. Although nurse teachers’ knowledge about health policy was quite good by their opinion, they must update and improve the knowledge. In the future it is important to study how nurse teachers use health policy in their teaching and how nurse students’ participation in society activities can be improved.

Pienten osakeyhtiöiden verosuunnittelu - empiirinen tutkimus

Tutkimuksen aiheeksi valittiin pienten osakeyhtiöiden verosuunnittelu. Tutkimuksen teoreettinen viitekehys perustui aiempaan laskentatoimen empiiriseen verotutkimukseen sekä laskentatoimen kontingenssiteoreettiseen pk-yritystutkimukseen. Tutkimusaineistoa kerättiin kyselytutkimuksella sekä tilinpaatostietokannasta Voitto+. Kyselytutkimukseen valittiin satunnaisotannalla osakeyhtiötä Etelä Suomen läänistä, joiden liikevaihto oli välillä 1 10 milj. euroa. Kyselytutkimukseen vastasi 216 yritystä, jolloin vastausprosentiksi saatiin 21,3. Kerättyä tutkimusaineistoa analysoitiin kvantitatiivisin menetelmin. Pääasiallisina analysointimenetelminä käytettiin pääkomponentti-, klusteri- ja regressioanalyysiä. Tutkimuksen tavoitteeksi asetettiin kokonaiskuvan muodostaminen pienten osakeyhtiöiden verosuunnittelusta, verosuunnittelun asemointi osaksi yrityksen taloushallintoa sekä yritysten erilaisia verosuunnittelustrategioita selittävien tekijöiden tunnistaminen. Tutkimusaineistosta kyettiin tunnistamaan pääkomponenttianalyysillä neljä erilaista verosuunnitteluorientaatiota: valistunut, resursseja panostava, veroa minimoiva sekä vastuuta ulkoistava. Verosuunnitteluorientaatioita kuvaavien muuttujien avulla yritykset jaettiin klusterianalyysilla neljään ryhmään. Yritykset nimettiin ryhmien luonteidensa mukaisesti verosuunnittelun osalta vastuun ulkoistajiksi, veron minimoijiksi, veroneutraaleiksi sekä valistuneiksi. Verosuunnitteluvastuuta ulkoistavien yritysten ryhmään kuului n. 57 % kyselyyn vastanneista yrityksistä. Tulos osoittaa sen, että yritykset ovat verosuunnittelun osalta paljolti riippuvaisia taloushallinnon sidosryhmistä, tilitoimistoista sekä tilintarkastajista. Tulosta voidaan tulkita myös niin, että taloushallinnon sidosryhmien ammattitaito verosuunnittelun osalta on keskeisessä roolissa, kun arvioidaan, miten yritysten välinen tasapuolisuus verotuksen osalta käytännössä toteutuu. Yritysten erilaisia verosuunnitteluorientaatioita, jotka kuvasivat yritysten verosuunnittelustrategioita, ei kyetty kvantitatiivisilla analyyseilla selittämään samoilla muuttujilla kuin yritysten erilaisia johdon laskentatoimen käytänteitä. Tätä havaintoa tulkittiin siten, että vaikka verosuunnittelu on selkeästi osa yrityksen taloushallintoa, sen asema ei ole johdon laskentatoimen käytänteiden tavoin taloushallinnon ytimessä. Tutkimuksessa kyettiin tuottamaan tuloksia, jotka kontribuoivat aiempia laskentatoimen empiirisiä verotutkimuksia, ja joilla on uutuusarvoa käytännön toimijoiden näkökulmasta.