Aineeton pääoma yrityksen arvossa: case Sonera Oyj

Tutkielman päätavoitteena oli selvittää miten analyytikot ja yritysjohto arvioivat aineettoman pääoman arvon yrityksen arvossa sekä poikkeavatko arviot toisistaan. Tutkielma jakaantui kahteen osaan. Teoriaosassa muodostettiin kirjallisuustutkimuksen avulla käsitejärjestelmä, minkä avulla aineettoman pääoman osa-aluetta voitiin ymmärtää. Empiirinen osa toteutettiin teemahaastatteluina. Empiirisen tutkimuksen perusteella todettiin, että aineettoman pääoman mittaaminen ja arvottaminen ovat yrityselämässä vielä varhaisessa vaiheessa. Analyytikoilla oli käytettävissään rajallinen määrä tietoa, minkä perusteella aineettoman pääoman arvottaminen yrityskokonaisuudesta irrallisena ei ollut mielekästä. Analyytikot seurasivat asiakaspääoman kehitystä sekä muodostivat subjektiivisen näkemyksen henkisestä pääomasta sekä infrastruktuuripääomasta, mitkä yhdessä tukivat käsitystä yrityksestä kokonaisuutena. Yrityksessä mitattiin ja raportoitiin aineettomasta pääomasta lähinnä asiakaspääoman tekijöitä. Yrityksen näkökulmasta kokonaisvaltaisen aineettoman pääoman mittariston ongelmaksi todettiin, että yleiset mittareille asetetut vaatimukset eivät täyty. Analyytikkojen ja yritysjohdon arviot aineettoman pääoman arvosta eivät poikenneet merkittävästi. Tutkielmassa arvioitiin, että aineettoman pääoman mittaamisen ja ulkoisen raportoinnin yleistyessä, tietämys sekä yrityksessä että sen ulkopuolella kasvaa ja aineettoman pääoman arvottaminen mahdollistuu.

Taloudellisuus osana valtionhallinnon tuloksellisuutta. Case: Tiehallinto

Tutkimuksen tavoitteena on kuvata valtionhallinnossa viime vuosikymmeninä tapahtuneita muutoksia. Muutoksissa keskitytään lähinna tulosohjauksen ja tuloksellisuuden käsitteisiin sekä käytäntöön. Tuloksellisuuden osa-alueista tarkastellaan erityisesti taloudellisuutta ja sen mittausta case- organisaation osalta. Konstruktiivisen case- tutkimuksen keinoin on tarkoitus löytää tapoja mitata Tiehallinnon organisaation ja sen toiminnan tärkeimmän osa-alueen, tienpidon, taloudellisuuden kehitystä. Tutkimukseen liittyvät aikasarjat on kerätty valmiista toteutumatiedoista Tiehallinnon järjestelmistä. Tutkimukseen sisällytetyissä taloudellisuuden mittareissa organisaation sekä tienpidon toteutuneita kustannuksia verrataan lähinnä vuosittaiseen liikennesuoritteeseen ja tieston pituuteen. Käytetyillä mittareilla voidaan katsoa toiminnan taloudellisuuden parantuneen tarkasteluajanjakson aikana, kun tulokset suhteutetaan kustannustason muutoksiin.

Making SENSE - Sustained Effort Network for treatment of Status Epilepticus as a multicenter prospective registry.

BACKGROUND: Evidence regarding the different treatment options of status epilepticus (SE) in adults is scarce. Large randomized trials cover only one treatment at early stage and suggest the superiority of benzodiazepines over placebo, of intravenous lorazepam over intravenous diazepam or over intravenous phenytoin alone, and of intramuscular midazolam over intravenous lorazepam. However, many patients will not be treated successfully with the first treatment step. A large randomized trial covering the treatment of established status (ESETT) has just been funded recently by the NIH and will not start before 2015, with expected results in 2018; a trial on the treatment of refractory status with general anesthetics was terminated early due to insufficient recruitment. Therefore, a prospective multicenter observational registry was set up; this may help in clinical decision-making until results from randomized trials are available. METHODS/DESIGN: SENSE is a prospective, multicenter registry for patients treated for SE. The primary objective is to document patient characteristics, treatment modalities and in-house outcome of consecutive adults admitted for SE treatment in each of the participating centres and to identify predictors of outcome. Pre-treatment, treatment-related and outcome variables are documented systematically. To allow for meaningful multivariate analysis in the patient subgroups with refractory SE, a cohort size of 1000 patients is targeted. DISCUSSION: The results of the study will provide information about risks and benefits of specific treatment steps in different patient groups with SE at different points of time. Thus, it will support clinical decision-making and, furthermore, it will be helpful in the planning of treatment trials. TRIAL REGISTRATION: DRKS00000725.

Mir-21-Sox2 Axis Delineates Glioblastoma Subtypes with Prognostic Impact.

UNLABELLED: Glioblastoma (GBM) is the most aggressive human brain tumor. Although several molecular subtypes of GBM are recognized, a robust molecular prognostic marker has yet to be identified. Here, we report that the stemness regulator Sox2 is a new, clinically important target of microRNA-21 (miR-21) in GBM, with implications for prognosis. Using the MiR-21-Sox2 regulatory axis, approximately half of all GBM tumors present in the Cancer Genome Atlas (TCGA) and in-house patient databases can be mathematically classified into high miR-21/low Sox2 (Class A) or low miR-21/high Sox2 (Class B) subtypes. This classification reflects phenotypically and molecularly distinct characteristics and is not captured by existing classifications. Supporting the distinct nature of the subtypes, gene set enrichment analysis of the TCGA dataset predicted that Class A and Class B tumors were significantly involved in immune/inflammatory response and in chromosome organization and nervous system development, respectively. Patients with Class B tumors had longer overall survival than those with Class A tumors. Analysis of both databases indicated that the Class A/Class B classification is a better predictor of patient survival than currently used parameters. Further, manipulation of MiR-21-Sox2 levels in orthotopic mouse models supported the longer survival of the Class B subtype. The MiR-21-Sox2 association was also found in mouse neural stem cells and in the mouse brain at different developmental stages, suggesting a role in normal development. Therefore, this mechanism-based classification suggests the presence of two distinct populations of GBM patients with distinguishable phenotypic characteristics and clinical outcomes. SIGNIFICANCE STATEMENT: Molecular profiling-based classification of glioblastoma (GBM) into four subtypes has substantially increased our understanding of the biology of the disease and has pointed to the heterogeneous nature of GBM. However, this classification is not mechanism based and its prognostic value is limited. Here, we identify a new mechanism in GBM (the miR-21-Sox2 axis) that can classify ∼50% of patients into two subtypes with distinct molecular, radiological, and pathological characteristics. Importantly, this classification can predict patient survival better than the currently used parameters. Further, analysis of the miR-21-Sox2 relationship in mouse neural stem cells and in the mouse brain at different developmental stages indicates that miR-21 and Sox2 are predominantly expressed in mutually exclusive patterns, suggesting a role in normal neural development.

La transformació d'una administració local cap a una administració electrònica sense papers

Aquest treball analitza en què consisteix l'administració electrònica i quines són les adaptacions que ha de realitzar una administració local per transformar-s'hi. El present document també recull quins són els elements clau que cal adaptar dins de l'organització, detallant-los i veient els beneficis d'utilitzar-los. Atès que la inversió econòmica per fer la transformació cap a l'e-Administració pot ser elevada, s'analitzen els serveis que ofereix de forma gratuïta el consorci d'Administració Oberta de Catalunya (AOC), els quals poden ajudar a abaratir la despesa.

¿Innovar o 'maquillar'? La incorporación de las TICs a los procesos político-administrativos

What criteria should guide the process of incorporating ICTs into political realm? Are ICTs, per definitionem, an instrument that always generates positive effects for political activity? Our reflection aims to influence the necessary and essential process of analysis prior to the introduction of ICT in the field of political processes, focusing primarily on the delimitation of its effects. In this sense it highlights the need to assess the added value of introducing a technological solution in the political process prior to do it, what will validate or not its desirability. There is, in this sense, the excessive use of 'make-up' technology of political processes, that is, the absence of real & practical innovation.

Immunotherapeutic targeting of LIGHT/LTβR/HVEM pathway fully recapitulates the reduced cytotoxic phenotype of LIGHT-deficient T cells.

Tumor necrosis factor (TNF)/TNF receptor (TNFR) superfamily members play essential roles in the development of the different phases of the immune response. Mouse LIGHT (TNFSF14) is a type II transmembrane protein with a C-terminus extracellular TNF homology domain (THD) that assembles in homotrimers and regulates the course of the immune responses by signaling through 2 receptors, the herpes virus entry mediator (HVEM, TNFSFR14) and the lymphotoxin β receptor (LTβR, TNFSFR3). LIGHT is a membrane-bound protein transiently expressed on activated T cells, natural killer (NK) cells and immature dendritic cells that can be proteolytically cleaved by a metalloprotease and released to the extracellular milieu. The immunotherapeutic potential of LIGHT blockade was evaluated in vivo. Administration of an antagonist of LIGHT interaction with its receptors attenuated the course of graft-versus-host reaction and recapitulated the reduced cytotoxic activity of LIGHT-deficient T cells adoptively transferred into non-irradiated semiallogeneic recipients. The lack of LIGHT expression on donor T cells or blockade of LIGHT interaction with its receptors slowed down the rate of T cell proliferation and decreased the frequency of precursor alloreactive T cells, retarding T cell differentiation toward effector T cells. The blockade of LIGHT/LTβR/HVEM pathway was associated with delayed downregulation of interleukin-7Rα and delayed upregulation of inducible costimulatory molecule expression on donor alloreactive CD8 T cells that are typical features of impaired T cell differentiation. These results expose the relevance of LIGHT/LTβR/HVEM interaction for the potential therapeutic control of the allogeneic immune responses mediated by alloreactive CD8 T cells that can contribute to prolong allograft survival.

Towards a Network Government? A critical analysis of current assessment methods for e-Government

Contemporary public administrations have become increasingly more complex, having to cordinate actions with emerging actors in the public and the private spheres. In this scenario the modern ICTs have begun to be seen as an ideal vehicle to resolve some of the problems of public administration. We argue that there is a clear need to explore the extent to which public administrations are undergoing a process of transformation towards a netowork government linked to the systematic incorporation of ICTs in their basic activities. Through critically analysing a selection of e-government evaluation reports, we conclude that research should be carried out if we are to build a solid government assessment framework based on network-like organisation characteristics.

An Explanatory Approach to the Political Uses of ICT Initiatives for Participation : Institutions, Context, and Characteristics of the Actors

Political actors use ICTs in a different manner and in different degrees when it comes to achieving a closer relationship between the public and politicians. Usually, political parties develop ICT strategies only for electoral campaigning and therefore restrain ICT usages to providing information and establishing a few channels of communication. By contrast, local governments make much more use of ICT tools for participatory and deliberative purposes. These differences in usages have not been well explained in the literature because of a lack of a comprehensive explanatory model. This chapter seeks to build the basis for this model, that is, to establish which factors affect and condition different political uses of ICTs and which principles underlie that behaviour. We consider that political actors are intentional and their behaviour is mediated by the political institutions and the socioeconomic context of the country. Also, though, the actor¿s own characteristics, such as the type and size of the organization or the model of e-democracy that the actor upholds, can have an influence in launching ICT initiatives for approaching the public.

Projecte de definició d'un model de gestió de documents electrònics per a l'e-Administració de Catalunya

TFG sobre un projecte de definició d'un model de gestió de documents electrònics, el qual pot ajudar a definir una guia bàsica per a la definició, planificació i execució d'un projecte d'aquestes característiques en el marc de la e-Administració, considerant la dificultat que pot suposar per a determinades administracions, en especial les de menor volum i capacitat, i amb menys infraestructura, adequar un nombre tan elevat de requeriments a la seva realitat de negoci (cultura i processos) i a la seva infraestructura tecnològica, sense oblidar la necessitat de contenir al màxim la despesa.

La regulación de la Administración electrónica y sus principios rectores

[spa] Actualmente, nos encontramos inmersos en un proceso de globalización y tecnificación al que las Administraciones públicas, como parte integrante de l a sociedad, no pueden permanecer ajenas. Todas las Administraciones, en sus distintos niveles y ámbitos de actuación, han introducido en su actividad las nuevas tecnologías de la información y la comunicación, y han puesto en marcha un proceso transformación de carácter cultural, organizativo y jurídico que ha fructificado en un nuevo modelo de gestión de la actividad pública conocido bajo el nombre de Administración electrónica. El uso de las nuevas tecnologías y la transición de una Administración «en pa pel» a una Administración electrónica han conllevado una serie de reformas de nuestro ordenamiento jurídico: nuevas normas y reforma de otras ya existentes que regulan los aspectos técnicos derivados de la utilización de las nuevas tecnologías por parte de la Administración, así como los derechos y garantías de los que están revestidos los ciudadanos cuando se relacionan con la Administración por medios telemáticos. Con este telón de fondo, podemos definir un elenco de principios que regirán la actuación de la Administración electrónica y en los que se erigen como protagonistas aquellos que persiguen garantizar la igualdad y la no discriminación de los ciudadanos, combatiendo la denominada brecha digital.

La Administración electrónica en España: de la 'administración en papel' a la 'e-administración'

[spa] Desde principios de los noventa, nuestra sociedad está sufriendo una serie de cambios asociados al uso masivo de las nuevas tecnologías de la información y la comunicación (TIC). En este nuevo modelo social, conocido bajo el nombre de sociedad de la información, las Administraciones públicas han tenido que adaptarse, introduciendo las nuevas tecnologías en su actividad cotidiana. No obstante, la transformación de las Administraciones públicas va más allá del uso de las TIC, pues supone una auténtica transformación de una administración en papel a una verdadera administración electrónica. Todo ello conlleva modificaciones en el ordenamiento jurídico, así como en las relaciones entre la Administración con los ciudadanos. En este trabajo, analizamos el desarrollo de este proceso en las Administraciones públicas españolas.

Construção e avaliação de célula de fluxo para estudo da tensão interfacial dinâmica da interface fluxo líquido - sólido por despolarização da fluorescência

A simple low-cost flow cell was developed, built and optimized in order to observe dynamic interfacial tension of continuous flow systems. Distinct materials can be used in one of the cell walls in order to observe the intermolecular forces between the flowing liquid and the chemical constitution of the walls. The fluorescence depolarization was evaluated using Rhodamine B as fluorescent probe seeded in ethylene glycol. The effects of the positioning angles on the data acquired across the cell are reported. The reproducibility of the data was evaluated with a spectrometer assembled in-house and the relative standard deviation was below 3%.

Estudi i implantació de programari lliure

Actualment la majoria de nosaltres sabem de l’existència de molts programes lliures, però hem tenir clar que lliure no vol dir sempre programa gratuït. Tot i que a vegades sí que pot ser-ho, es té en compte molt més que això: és una manera de pensar i entendre el programari i al llarg dels anys ha generat tot un moviment social. Considerem que un programa lliure és aquell que garanteix als usuaris la llibertat per executar, copiar, distribuir, estudiar, canviar i millorar el codi programat, com molt bé defineixen les seves llibertats bàsiques. El programari lliure el podem trobar funcionant en ordinadors personals, escoles, empreses diverses, administracions, etc. ja que la majoria de programes que utilitzenactualment, com hem vist, tenen el seu equivalent en lliure. El fet de si és viable que una empresa es passi a programari lliure, depèn ben bé del seu entorn, ja que en funció d’aquest li serà més o menys fàcil la migració. La finalitat d’aquest projecte és, primer de tot, fer un ampli estudi del món del programari lliure i del seu moviment social. S’ha fet una recerca de diferents aspectes dins del programari lliure per conèixer-lo a fons i després s’ha proposat una possible implantació d’aquest en un usuari domèstic i en una administració pública, tenint en compte tots els aspectes vistos en l’estudi, valorant si totes les idees que defensa i els beneficis que aporta són aplicables i viables en qualsevol persona i àmbit i el perquè. Com a conclusió principal en destacaria que tot i que el programa lliure disposa d’una ideologia que agrada i té uns programes tècnicament perfectes (sense que això sigui el seu objectiu principal), penso que encara hi ha molt camí per recórrer quant a una migració en grans entorns, ja que per exemple en un ajuntament una migració total és encara difícil (tot i que no impossible perquè n’hi ha que s’hi han migrat). A l’apartat d’annexos s’hi inclou un glossari amb un seguit de terminologies amb paraules que no tothom pot saber i s’ha cregut oportú incloure-les en aquest apartat. La primera vegada que apareix alguna d’aquestes paraules la podem trobar senyalitzada amb un *.

Design of an Event Based Messaging System

B2B document handling is moving from paper to electronic networks and electronic domain very rapidly. Moving, handling and transforming large electronic business documents requires a lot from the systems handling them. This paper explores new technologies such as SOA, event-driven systems and ESB and a scalable, event-driven enterprise service bus is created to demonstrate these new approaches to message handling. As an end result, we have a small but fully functional messaging system with several different components. This is the first larger Java-project done in-house, so on the side we developed our own set of best practices of Java development, setting up configurations, tools, code repositories and class naming and much more.