Totally implantable robot to treat chronic atrial fibrillation

Chronic atrial fibrillation affects millions of people worldwide. Its surgical treatment often fails to restore the transport function of the atrium. This study first introduces the concept of an atrial assist device (AAD) to restore the pump function of the atrium. The AAD is developed to be totally implantable in the human body with a transcutaneous energy transfer system to recharge the implanted battery. The ADD consists of a motorless pump based on artificial muscle technology, positioned on the external surface of the atrium to compress it and restore its muscular activity. A bench model reproduces the function of a fibrillating atrium to assess the circulatory support that this pump can provide. Atripump (Nanopowers SA, Switzerland) is a dome-shaped silicone-coated nitinol actuator 5 mm high, sutured on the external surface of the atrium. A pacemaker-like control unit drives the actuator that compresses the atrium, providing the mechanical support to the blood circulation. Electrical characteristics: the system is composed of one actuator that needs a minimal tension of 15 V and has a maximum current of 1.5 A with a 50% duty cycle. The implantable rechargeable battery is made of a cell having the following specifications: nominal tension of a cell: 4.1 V, tension after 90% of discharge: 3.5 V, nominal capacity of a cell: 163 mA h. The bench model consists of an open circuit made of latex bladder 60 mm in diameter filled with water. The bladder is connected to a vertically positioned tube that is filled to different levels, reproducing changes in cardiac preload. The Atripump is placed on the outer surface of the bladder. Pressure, volume and temperature changes were recorded. The contraction rate was 1 Hz with a power supply of 12 V, 400 mA for 200 ms. Preload ranged from 15 to 21 cm H(2)O. Maximal silicone membrane temperature was 55 degrees C and maximal temperature of the liquid environment was 35 degrees C. The pump produced a maximal work of 16 x 10(-3) J. Maximal volume pumped was 492 ml min(-1). This artificial muscle pump is compact, follows the Starling law and reproduces the hemodynamic performances of a normal atrium. It could represent a new tool to restore the atrial kick in persistent atrial fibrillation.

Implicaciones de derechos humanos en el tratado de libre comercio entre Colombia y la Unión Europea

[spa] Tras largas y complejas negociaciones, la Unión Europea celebró un acuerdo comercial con Colombia en 2010 que ha empezado a aplicarse provisionalmente el 1 de agosto de 2013. El artículo se centra en las relaciones entre Colombia y la Unión y analiza el impacto que dicho acuerdo pueda tener en el marco de las obligaciones de las partes de respetar los derechos humanos universalmente reconocidos, incluyendo derechos sociales y los derechos de los pueblos indígenas. De dicho análisis se deriva que la presencia de cláusulas democráticas o de derechos humanos en el Acuerdo es insuficiente, habida cuenta los antecedentes del SGP+ vigente hasta la entrada en vigor del nuevo acuerdo, mientras que algunos aspectos sustantivos del Acuerdo permiten augurar consecuencias negativas respecto de los sectores sociales más desfavorecidos en la República de Colombia.

Il voto ticinese sull'iniziativa 'contro l'immigrazione di massa' del 9 febbraio 2014

Riassunto Il presente studio verte sull'analisi del voto relativo all'iniziativa popolare 'contro l'immigrazione di massa' del 9 febbraio 2014. In particolare, l'analisi si concentra sul voto avvenuto nel Ticino, il cantone svizzero in cui l'iniziativa ha avuto maggiore sostegno. Lo studio si è avvalso di un'inchiesta d'opinione rappresentativa realizzata dall'Osservatorio della vita politica regionale dell'Università di Losanna presso 1.429 cittadini ticinesi nei giorni successivi allo scrutinio. Dopo una contestualizzazione del voto del 9 febbraio rispetto alla storia delle votazioni sui temi di politica estera e migratoria, l'analisi si è concentrata sulla partecipazione al voto. Il ricorso a tre modelli interpretativi (delle risorse, della competenza e della mobilitazione) ha permesso di mostrare come il voto del 9 febbraio sia caratterizzato in particolare modo dal senso del dovere, dall'interesse per la politica e dal legame di partito. L'analisi dell'orientamento di voto evidenzia l'influenza delle dimensioni economiche, politiche, identitarie, e soprattutto, alla stregua di altri voti nel passato recente di questo cantone, una forte tensione tra centro e periferia. Dall'analisi del voto del 9 febbraio emerge un forte timore che vede nel Ticino una 'doppia periferia', verso Berna e in relazione alla vicina Lombardia. Parole chiave: iniziativa popolare, partecipazione, orientamento di voto, centro-periferia. Résumé Cette étude porte sur l'analyse du vote sur l'initiative populaire 'contre l'immigration de masse' du 9 février 2014 et, plus précisément, sur le vote qui s'est déroulé au Tessin, canton suisse dans lequel l'initiative a obtenu le plus large soutien. L'étude a été menée à l'aide d'une enquête d'opinion représentative réalisée par l'Observatoire de la vie politique régionale de l'Université de Lausanne auprès de 1.429 citoyens tessinois dans les jours suivant le scrutin. Après une contextualisation du vote du 9 février par rapport à l'histoire des votations sur les thèmes de la politique étrangère et de l'immigration, l'analyse a porté sur la participation au vote. À ce propos, l'utilisation de trois modèles explicatifs (des ressources, de la compétence et de la mobilisation) a permis de dévoiler que le vote a été caractérisé plus particulièrement par le sens du devoir (habitus du vote), par l'intérêt pour la politique et par le lien avec un parti. L'analyse de l'orientation du vote montre l'influence des aspects économiques, politiques et identitaire ainsi que, à l'instar d'autres votations récemment passées dans le canton italophone, des raisons qui mettent en évidence une vision contrastée du Tessin et notamment le risque de devenir une 'double périphérie' par rapport à Berne et à la Lombardie. Mots-clés: initiative populaire, participation, choix du vote, centre-périphérie. Zusammenfassung Die vorliegende Studie analysiert das Abstimmungsverhalten anlässlich der eidgenössischen Volksinitiative 'Gegen Masseneinwanderung' vom 9. Februar 2014. Die Analyse beschränkt sich auf die Abstimmung im Kanton Tessin, wo die Initiative am stärksten unterstützt wurde. Die Studie wurde vom Observatorium des regionalen politischen Lebens der Universität Lausanne durchgeführt und basiert auf einer repräsentativen Umfrage, bei welcher 1429 Bürger des Kantons Tessin in den Tagen nach der Abstimmung teilnahmen. Zunächst wird die Abstimmung vom 9. Februar in Bezug auf die Geschichte verschiedener anderer Abstimmungen zum Thema Aussen- und Immigrationspolitik kontextualisiert. Die Analyse analysiert dann als erstes die Wahlbeteiligung: Der Gebrauch von drei Erklärungsmodellen (Ressourcen, Kompetenz und Mobilisierung) zeigt auf, dass der Entscheid, an der Abstimmung vom 9. Februar überhaupt teilzunehmen, vor allem von Pflichtbewusstsein, politischem Interesse und Parteibindung geprägt war. Das Abstimmungsverhalten selber war dann von ökonomischen und politischen Faktoren, von der eigenen Identität sowie insbesondere - und wie auch schon andere Abstimmungen in der jüngsten Vergangenheit des italienisch-sprechenden Kantons -von einer grossen Angst geprägt, dass das Tessin eine 'doppelte Peripherie' zwischen Bern und der Lombardei werden könnte. Stichwörter: Volksinitiative, Teilnahme, Abstimmungsverhalten, Zentrum-Peripherie Abstract This study focuses on the analysis of the federal vote on the popular initiative 'against mass immigration' of 9 February 2014. More precisely, the analysis focuses on the vote that took place in Ticino, the Swiss canton in which the popular initiative has received the widest support. The study was carried out by the Research Observatory for Regional Politics at the University of Lausanne using a representative survey among 1.429 citizens of Ticino during the days following the vote. After a contextualization of the vote of 9 February with respect to the history of referenda about foreign policy and immigration issues, the analysis first discusses voter turnout. In this regard, the use of three explanatory models (resources, expertise and mobilisation) reveals that participation in the vote of 9 February was especially characterized by one's sense of duty, political interest, and links with a political party. The decision how to vote was then influenced by economic, political and identity factors as well as - like other votes in the recent past in the Italian-speaking canton - the particular fear that Ticino would become a 'double periphery' vis-à-vis both Berne and Lombardy. Keywords: popular initiative, participation, vote, centre-periphery.

Implicaciones de derechos humanos en el tratado de libre comercio entre Colombia y la Unión Europea

[spa] Tras largas y complejas negociaciones, la Unión Europea celebró un acuerdo comercial con Colombia en 2010 que ha empezado a aplicarse provisionalmente el 1 de agosto de 2013. El artículo se centra en las relaciones entre Colombia y la Unión y analiza el impacto que dicho acuerdo pueda tener en el marco de las obligaciones de las partes de respetar los derechos humanos universalmente reconocidos, incluyendo derechos sociales y los derechos de los pueblos indígenas. De dicho análisis se deriva que la presencia de cláusulas democráticas o de derechos humanos en el Acuerdo es insuficiente, habida cuenta los antecedentes del SGP+ vigente hasta la entrada en vigor del nuevo acuerdo, mientras que algunos aspectos sustantivos del Acuerdo permiten augurar consecuencias negativas respecto de los sectores sociales más desfavorecidos en la República de Colombia.

Capitol Planning Commission 2013 Annual Report

This 2013 Annual Report further summarizes the work of the Commission during the last year and provides planning recommendations for the future of the Capitol Complex. Please note that Iowa Code Chapter 8A.373 provides that before any physical changes are made to the state capitol complex "it shall be the duty of the officers, commissions, and councils charged by law with the duty of determining such questions to call upon" the Capitol Planning Commission for advice. The Capitol Planning Commission members, as well as DAS Staff, welcome the opportunity to discuss future projects at the request of any legislator.

Capitol Planning Commission 2015 Annual Report

This 2015 Annual Report further summarizes the work of the Commission during the last year and provides planning recommendations for the future of the Capitol Complex. Please note that Iowa Code Chapter 8A.373 provides that before any physical changes are made to the state capitol complex "it shall be the duty of the officers, commissions, and councils charged by law with the duty of determining such questions to call upon" the Capitol Planning Commission for advice. The Capitol Planning Commission members, as well as DAS Staff, welcome the opportunity to discuss future projects at the request of any legislator.

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.

Eighty-Sixth General Assembly House Code of Ethics (House Resolution 5) Adopted 2-3-2015, February 3, 2015

Eighty-Sixth General Assembly House Code of Ethics (House Resolution 5) Adopted 2-3-2015. Every legislator and legislative employee has a duty to uphold the integrity and honor of the general assembly, to encourage respect for the law and for the general assembly, and to observe the house code of ethics. The members and employees of the house have a responsibility to conduct themselves so as to reflect credit on the general assembly, and to inspire the confidence, respect, and trust of the public. The following rules are adopted pursuant to chapter 68B of the Code, to assist the members and employees in the conduct of their activities.

Eighty-Sixth General Assembly Senate Code of Ethics (Senate Resolution 4-Adopted 2-4-2015), February 4, 2015

Eighty-Sixth General Assembly Senate Code of Ethics (Senate Resolution 4-Adopted 2-4-2015)Every legislator owes a duty to uphold the integrity and honor of the general assembly, to encourage respect for the law and for the general assembly and the members thereof, and to observe the legislative code of ethics.

Kuoleman katse : ympäristönkäytön luontovaikutusten selvittämisvelvollisuus

English summary: A view to a kill - The duty of environmental impact assessment (s. 722)

Improved SNR efficiency in gradient echo coronary MRA with high temporal resolution using parallel imaging.

Contemporary coronary magnetic resonance angiography techniques suffer from signal-to-noise ratio (SNR) constraints. We propose a method to enhance SNR in gradient echo coronary magnetic resonance angiography by using sensitivity encoding (SENSE). While the use of sensitivity encoding to improve SNR seems counterintuitive, it can be exploited by reducing the number of radiofrequency excitations during the acquisition window while lowering the signal readout bandwidth, therefore improving the radiofrequency receive to radiofrequency transmit duty cycle. Under certain conditions, this leads to improved SNR. The use of sensitivity encoding for improved SNR in three-dimensional coronary magnetic resonance angiography is investigated using numerical simulations and an in vitro and an in vivo study. A maximum 55% SNR enhancement for coronary magnetic resonance angiography was found both in vitro and in vivo, which is well consistent with the numerical simulations. This method is most suitable for spoiled gradient echo coronary magnetic resonance angiography in which a high temporal and spatial resolution is required.

Influence of the world's most challenging mountain ultra-marathon on energy cost and running mechanics

PURPOSE: To examine the effects of the world's most challenging mountain ultra-marathon (Tor des Géants(®) 2012) on the energy cost of three types of locomotion (cycling, level and uphill running) and running kinematics. METHODS: Before (pre-) and immediately after (post-) the competition, a group of ten male experienced ultra-marathon runners performed in random order three submaximal 4-min exercise trials: cycling at a power of 1.5 W kg(-1) body mass; level running at 9 km h(-1) and uphill running at 6 km h(-1) at an inclination of +15 % on a motorized treadmill. Two video cameras recorded running mechanics at different sampling rates. RESULTS: Between pre- and post-, the uphill-running energy cost decreased by 13.8 % (P = 0.004); no change was noted in the energy cost of level running or cycling (NS). There was an increase in contact time (+10.3 %, P = 0.019) and duty factor (+8.1 %, P = 0.001) and a decrease in swing time (-6.4 %, P = 0.008) in the uphill-running condition. CONCLUSION: After this extreme mountain ultra-marathon, the subjects modified only their uphill-running patterns for a more economical step mechanics.

Hitsauksen mekanisointi laivan runkorakenteiden valmistuksessa

Hitsauksen mekanisoinnilla ja erityisesti kevytmekanisoinnilla saavutetaan melko pienin kustannuksin suuria etuja tuottavuudessa, laadussa ja työergonomiassa. Mekanisoinnin avulla voidaan saavuttaa soveltuvissa kohteissa hitsauksen kaariaikasuhteen kaksinkertaistuminen esim. 10 %:sta 20 %:iin. Tämä voi tarkoittaa kohteen kokonaishitsaustyöajan puolittumista. Mekanisoinnin tehokas hyödyntäminen edellyttää kuitenkin, että laitteet ovat helppokäyttöisiä ja haluttuja hitsauksen apuvälineitä. Genesis-projekti, jonka on määrä valmistua syksyllä 2009, tuo uuden haasteen Aker Yardsin Turun telakalle. Aluksen aikaisempia laivoja suurempi koko aiheuttaa haasteita tilankäytölle ja kapasiteetin riittävyydelle. Lisäksi käytettävät rakenteet aiheuttavat tuotantoon erityisiä ongelmia, joihin tämän diplomityön puitteissa on etsitty soveltuvia mekanisointiratkaisuja. Diplomityössä mekanisointilaitehankinnoilla lisättiin telakan laitekantaa ja korvattiin vanhentuneita laitteita. Laitteiden käyttöönotossa tarkasteltiin laitteiden puutteita ja pyrittiin löytämään käytettävyyttä parantavia ratkaisuja. Tässä työssä esitellyillä parannuksilla käytössä oleviin laitteisiin ja työmenetelmiin hitsauksen mekanisoinnin käyttöä voitaisiin lisätä vielä merkittävästi.

Monitoimipystysorvin NC- ohjelmoinnin kehittäminen CAM käyttöönotolla

Diplomityön tavoitteena oli tehostaa venttiilipesien koneistuksessa käytettävän monitoimipystysorvin NC - ohjelmointia CAM - ohjelman käyttöönotolla. Tutkimus on osa laajempaa kokonaisuutta liittyen koneistusalihankinnan kehittämiseen ja yrityksen kilpailukyvyn ylläpitoon ja parantamiseen liiketoiminta-alueella, jolla on tällä hetkellä hyvät kasvunäkymät. Tavoite rajattiin yritykseen jo aiemmin hankitun WinCAM - ohjelman päivittämiseen ja hyödyntämiseen monitoimipystysorvin NC - ohjelmoinnissa. Tutkimuksen käytännön tavoitteena oli selvittää CAM - ohjelmoinnin käyttömahdollisuudet, sekä luoda CAM - ohjelmistoon pohjautuva, räätälöity NC - ohjelmointikonsepti pilottikohteeseen. Tutkimuksen kokeellisen osuuden muodostivat tällöin nykyisen tuotannon ongelmakohtien löytäminen, koneen ohjelmointitarpeiden kartoitus,sekä menetelmäkehitys. Tutkimuksen päämääränä oli tuotannon tasolla käytettävä järjestelmä, jolla koneen ohjelmointi olisi mahdollista myös vähemmällä konekohtaisella kokemuksella. Nykyisen toimintatavan ongelmina olivat yhtenäisen NC - ohjelmointikäytännön puute, niin valmiiden ohjelmien käytössä kuin uusienkin ohjelmien tekemisessä. Tähän olivat syynä NC - ohjauksen heikko käytettävyys erityisesti sorvauksen osalta. Nämä tekijät yhdistettynä monitoimityöstökoneessa tarvittavaan koordinaatiston hallintaan vaikeuttivat ohjelmointia. Työntekijäkohtaiset erot NC - ohjelmien käytössä, sekä laadultaan vaihtelevat valuaihiot aiheuttivat tuotannon läpäisyaikaan merkittävää vaihtelua. Siten myös koneen kuormituksen säätely oli vaikeaa. Uuden ohjelmointikonseptin toteutuksessa pidettiin etusijalla hyvää käytettävyyttä, sekä uuden menetelmän aukotonta liittymistä olemassa oleviin tuotantojärjestelmiin. Ohjelmointikonseptin toteutuksessa, osaperheestä haettiin selkeästi parametroitaviksi soveltuvat työvaiheet, jotka voitiin hallita yleiskäyttöisillä aliohjelmilla. Tuotteiden muidengeometrioiden hallintaan laadittiin geometriakirjasto, jota voitiin käyttää tavanomaisen graafisen ohjelmoinnin pohjana. Vanhaa toimintatapaa ja diplomityön aikana kehitettyä CAM - ohjelmointijärjestelmää vertailtiin perustuen NC - ohjelmien tehokkuuteen, jota tarkasteltiin saman työvaiheen työstöaikaan perustuen. Tämän lisäksi tärkeän tuloksen muodostavat myös kvalitatiivisetseikat, jotka liittyvät ohjelmointiympäristön käytettävyyteen. CAM - ohjelmoinnin kehittäminen ja käyttöönotto pilottikohteessa sujui pääosin hyvin ja laaditunsuunnitelman mukaisesti. Aiemmin hankalasti ohjelmoitavat työvaiheet, kuten erilaisten laippatasopintojen ja reikäpiirien ohjelmointi muutettiin makrokäyttöön soveltuviksi. Sorvauksessa ongelmia aiheuttaneen tiivistelilan koneistukseen sovellettiin graafista ohjelmointia. Koko tuotannon mittakaavassa NC - ohjelmoinninosuus oli kuitenkin vähäinen, mistä johtuen koneen tuottavuuteen ei tutkimuksenajanjaksolla voitu vaikuttaa. Sen sijaan tuotannon sujuvuuteen oleellisesti vaikuttavaa työtekijöiden 'hiljaisen tiedon' määrää voitiin vähentää vakioimalla ohjelmointia ja siirtämällä tehokkaiksi havaitut menetelmät ohjelmointijärjestelmään.

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.