Tilintarkastajan palkkiot osana riippumattomuussääntelyä

Tutkimuksen tavoitteena on selvittää, millä eri tavoin tilintarkastajan palkkiot voivat vaarantaa tilintarkastajan riippumattomuuden sekä minkälaisen uhan eri tilanteet riippumattomuudelle aiheuttavat. Tavoitteisiin pyritään teoriaosuuden käsiteanalyyttisen tutkimusmetodologian sekä rahoituslaitosten yritystutkijoille suunnatun empiirisen kyselytutkimuksen avulla. Sidosryhmien odotukset eivät aina vastaa säännöksiä tai tilintarkastuskäytäntöä. Palkkioriippuvuutta yhdestä asiakkaasta sekä palkkion riippumista työn tuloksista pidetään uhkina riippumattomuudelle. Tilanneharkintaa on käytettävä, kun tarjotaan muita palveluja tarkastusasiakkaille. Sisäistä tarkastusta sekä konsultointia pidetään usein uhkina riippumattomuudelle. Epätavallisista eduista ja lahjoista tulee kieltäytyä, kun ne liittyvät tilintarkastukseen. Tilintarkastajan oma vakavaraisuus on riippumattomuden kannalta olennaista. Tilintarkastajan valitsevat usein samat henkilöt, joita tarkastetaan. Tätä pidetään riippumattomuuden kannalta hankalana. Tilintarkastajan omaa moraalia ja etiikkaa sekä tilintarkastajiin kohdistuvaa valvontaa pidetään tehokkaimpina keinoina riippumattomuuden turvaamiseksi.

Clinical determinants of early parasitological response to ACTs in African patients with uncomplicated falciparum malaria: a literature review and meta-analysis of individual patient data.

BACKGROUND: Artemisinin-resistant Plasmodium falciparum has emerged in the Greater Mekong sub-region and poses a major global public health threat. Slow parasite clearance is a key clinical manifestation of reduced susceptibility to artemisinin. This study was designed to establish the baseline values for clearance in patients from Sub-Saharan African countries with uncomplicated malaria treated with artemisinin-based combination therapies (ACTs). METHODS: A literature review in PubMed was conducted in March 2013 to identify all prospective clinical trials (uncontrolled trials, controlled trials and randomized controlled trials), including ACTs conducted in Sub-Saharan Africa, between 1960 and 2012. Individual patient data from these studies were shared with the WorldWide Antimalarial Resistance Network (WWARN) and pooled using an a priori statistical analytical plan. Factors affecting early parasitological response were investigated using logistic regression with study sites fitted as a random effect. The risk of bias in included studies was evaluated based on study design, methodology and missing data. RESULTS: In total, 29,493 patients from 84 clinical trials were included in the analysis, treated with artemether-lumefantrine (n = 13,664), artesunate-amodiaquine (n = 11,337) and dihydroartemisinin-piperaquine (n = 4,492). The overall parasite clearance rate was rapid. The parasite positivity rate (PPR) decreased from 59.7 % (95 % CI: 54.5-64.9) on day 1 to 6.7 % (95 % CI: 4.8-8.7) on day 2 and 0.9 % (95 % CI: 0.5-1.2) on day 3. The 95th percentile of observed day 3 PPR was 5.3 %. Independent risk factors predictive of day 3 positivity were: high baseline parasitaemia (adjusted odds ratio (AOR) = 1.16 (95 % CI: 1.08-1.25); per 2-fold increase in parasite density, P <0.001); fever (>37.5 °C) (AOR = 1.50 (95 % CI: 1.06-2.13), P = 0.022); severe anaemia (AOR = 2.04 (95 % CI: 1.21-3.44), P = 0.008); areas of low/moderate transmission setting (AOR = 2.71 (95 % CI: 1.38-5.36), P = 0.004); and treatment with the loose formulation of artesunate-amodiaquine (AOR = 2.27 (95 % CI: 1.14-4.51), P = 0.020, compared to dihydroartemisinin-piperaquine). CONCLUSIONS: The three ACTs assessed in this analysis continue to achieve rapid early parasitological clearance across the sites assessed in Sub-Saharan Africa. A threshold of 5 % day 3 parasite positivity from a minimum sample size of 50 patients provides a more sensitive benchmark in Sub-Saharan Africa compared to the current recommended threshold of 10 % to trigger further investigation of artemisinin susceptibility.

Naturaliser la procréation médicalement assistée : sens commun et représentations en dialogue

La constante évolution des biotechnologies de la procréation médicalement assistée (PMA) introduit des nouveautés qui perturbent les représentations de la famille et du « naturel » de la procréation notamment. Ces nouveautés engendrent des préoccupations aussi bien sociales qu'individuelles sur la légitimité et les conditions du recours à la PMA. Partant d'une approche dialogique de la communication, du langage et de la cognition ainsi que de la théorie des représentations sociales, nous faisons l'hypothèse que ces perturbations sont traitées différemment selon l'activité communicative dans laquelle les individus sont engagés. Nous avons alors travaillé à partir de deux corpus de données relevant d'un type d'activité communicative différent : un corpus de presse, de l'ordre d'un discours générique, portant sur la grossesse dite « tardive » (post-ménopause) et un corpus d'entretiens de recherche, de l'ordre d'un discours singulier, avec des couples qui ont recouru à la PMA, et portant sur la cryoconservation des zygotes. Nous appuyant sur les méthodes de l'analyse thématique et de l'analyse de discours, nous centrons notre examen sur les représentations sociales de la maternité (corpus de presse) et du « naturel » (corpus d'entretiens). Nous analysons ce que ces discours permettent d'accomplir socialement, étudions le rapport qu'ils établissent à l'ordre social et symbolique et interrogeons leurs fonctions en termes de processus de « naturalisation » de la PMA. Nos résultats montrent que les nouveautés de la PMA forcent les individus à se (re)positionner dans le champ des valeurs et des normes, lis montrent aussi que, dans ce contexte, les représentations sociales existantes sont mobilisées de différentes manières en fonction des visées argumentatives poursuivies. Ceci impliquant, par ailleurs, si ce n'est une transformation, du moins un renouvellement des représentations. Ils indiquent en outre que, bien que le discours de presse et celui des entretiens ne servent pas exactement les mêmes objectifs, leurs effets de « naturalisation » de la PMA sont comparables en termes de (re)construction de la norme. D'un point de vue dialogique, ils permettent aussi d'avancer que les polémiques sociales et individuelles sont non seulement articulées mais se co-constituent. Ils témoignent aussi du fait que la référence au « naturel » renvoie, plus qu'à un problème de perturbation de la « nature », à l'idée d'une menace de l'ordre social et symbolique. De ce point de vue, les réflexions sur les pratiques de PMA méritent d'être menées par la psychologie sociale et les sciences humaines et sociales plus largement. -- The constant evolution of biotechnologies of medically assisted procreation (MAP) introduces novelties that disturb representations of the family and, notably, of what is considered « natural » in procreation. These novelties give rise to social and individual questions about the legitimacy and the conditions of the use of MAP. Drawing upon a dialogical approach to communication, language and cognition, as well as social representations theory, a hypothesis is advanced that these disturbances are handled differently, depending on the communicative activity individuals are engaged in. Two corpuses of data, representing different communicative activity types, were used: a press corpus, reflecting a generic discourse on "late" pregnancy (post-menopause), and a research interviews corpus, reflecting particular discourses developed by couples who used MAP and have cryopreserved zygotes. Using methods of thematic and discourse analysis, the study focuses on social representations of pregnancy (press corpus) and of the "natural" (interviews corpus). The analysis questions what these discourses enable to achieve socially, how they relate to the social and symbolic order, as well as their function in "naturalising" MAP. The results show that MAP novelties force individuals to (re)position themselves in the field of values and norms. They also show that, in this context, existing social representations are mobilised in different ways depending on the argumentative aims that are being pursued. This implies, if not a transformation, at minimum a renewal of representations. Additionally the results indicate that, although press and interviews discourses might not serve the same aims, their effects on "naturalising" MAP are comparable in terms of (re)constructing the norm. From a dialogical perspective, the findings also allow us to argue that social and individual polemics are not only articulated with one another but are effectively co-constituted. They also evidence the fact that the reference to the "natural" brings forth, more than a problem of disturbing "nature", a threat to the social and symbolic order. From this perspective, reflections on MAP practices deserve further attention within social psychology and social and human sciences at large.

Characteristics of non-responders to self-reported questionnaires in a large inflammatory bowel disease cohort study.

BACKGROUND: A major threat to the validity of longitudinal cohort studies is non-response to follow-up, which can lead to erroneous conclusions. The objective of this study was to evaluate the profile of non-responders to self-reported questionnaires in the Swiss inflammatory bowel disease (IBD) Cohort. METHODS: We used data from adult patients enrolled between November 2006 and June 2011. Responders versus non-responders were compared according to socio-demographic, clinical and psychosocial characteristics. Odds ratio for non-response to initial patient questionnaire (IPQ) compared to 1-year follow-up questionnaire (FPQ) were calculated. RESULTS: A total of 1943 patients received IPQ, in which 331 (17%) did not respond. Factors inversely associated with non-response to IPQ were age >50 and female gender (OR = 0.37; p < 0.001 respectively OR = 0.63; p = 0.003) among Crohn's disease (CD) patients, and disease duration >16 years (OR = 0.48; p = 0.025) among patients with ulcerative colitis (UC). FPQ was sent to 1586 patients who had completed the IPQ; 263 (17%) did not respond. Risk factors of non-response to FPQ were mild depression (OR = 2.17; p = 0.003) for CD, and mild anxiety (OR = 1.83; p = 0.024) for UC. Factors inversely associated with non-response to FPQ were: age >30 years, colonic only disease location, higher education and higher IBD-related quality of life for CD, and age >50 years or having a positive social support for UC. CONCLUSIONS: Characteristics of non-responders differed between UC and CD. The risk of non-response to repetitive solicitations (longitudinal versus transversal study) seemed to decrease with age. Assessing non-respondents' characteristics is important to document potential bias in longitudinal studies.

Introgressive hybridization of threatened European tree frogs (Hyla arborea) by introduced H. intermedia in Western Switzerland

Hybridization by introduced taxa is a major threat to native species. Characterizing human introductions is thus one of the missions of conservation geneticists. Here we survey a declining population of the regionally endangered European tree frog (Hyla arborea) in the Grangettes natural reserve (Rhone valley, Western Switzerland), where previous evidence indicated human introduction of the Italian taxon H. intermedia. We combined fast-evolving mitochondrial and nuclear markers and an extended sampling to conduct population genetic analyses of the Grangettes and putative source areas. We show that the Grangettes population is a hybrid swarm, with all individuals featuring recent nuclear admixture and mitochondrial DNA of introduced H. intermedia, most likely of proximate south Alpine origin. In contrast, H. arborea and H. intermedia hardly introgress in their natural parapatric ranges, consistent with an advanced reproductive isolation. Thus, potential hybrid incompatibilities may account for the strong decline of this population, despite important conservation efforts. Although their hybrid nature makes them a priori unworthy of any protection, we propose specific measures to recover local H. arborea gene pool and preserve tree frogs in the Grangettes, the last population remaining from this heavily impacted part of the Alps.

Innovatiivisen virtuaaliyhteisön edellytykset

Tutkielmassa tutkittiin innovatiivisen virtuaaliyhteisön toiminnan edellytyksiä. Teoreettinen viitekehys muodostui virtuaaliyhteisöjen, innovatiivisuuden ja luovuuden tarkastelusta. Tutkielman empiirisessä osuudessa käytettiin kvalitatiivista tutkimusotetta. Tutkimusaineisto perustui internetiin tutkimusta varten perustetun innovointiin keskittyneen keskustelufoorumin tuottamiin tuloksiin sekä ko. foorumin käyttäjien palautteeseen. Tutkimuksessa kävi ilmi, että innovatiivisuus vaatii motivoitumista käsiteltävään aiheeseen. Ideoijan täytyy kokea aihe mielenkiintoiseksi, jotta virtuaaliyhteisössä tapahtuva innovointi pystyy tarjoamaan parhaan etunsa eli välineen ajasta ja paikasta riippumattomaan ideointiin. Virtuaaliyhteisöllä tulee olla koordinaattori, joka pitää huolen tiedon kokoamisesta, yhteenvedoista ja ruokkii yhteisön aktiivisuutta. Yhteisössä innovoiminen edellyttää yhteisön ilmapiirin rakentamista otolliseksi avoimelle viestinnälle. Tämä syntyy rakentamalla luottamusta toimijoiden välille mm. kannustamalla sosiaaliseen viestintään. Virtuaaliyhteisössä passivoituminen on suuri uhka. Virtuaaliyhteisöä täytyy johtaa kannustaen ja pitäen kaikin keinoin huolta jäsenten aktiivisen keskustelun ylläpidosta. Passiivisuus aiheuttaa yleistä passiivisuutta, aktiivisuus nostaa aktiivisuutta. Toimijoiden anonyymius voi olla yhteisön voimavara, mutta tuo sitoutumattomuutta, jolloin mikä tahansa häiritsevä tekijä saa aikaan sen, että toimija voi jättää osallistumatta asian käsittelyyn ilman muualta kohdistuvia paineita. Anonyymiyden hyödyt ja haitat tulee punnita tarkoin.

How differential management strategies affect Ips typographus L. dispersal

Bark beetle outbreaks have a devastating effect on economically important forests worldwide, thus requiring extensive application of management control strategies. The presence of unmanaged protected areas in close proximity to managed forests can instigate concerns that bark beetle infestations may spread from unmanaged into managed stands. We studied the impact of differential management of forest stands on the dispersal dynamics of the European spruce bark beetle, Ips typographus, making use of inferential population genetics on mitochondrial and nuclear genomes. Bayesian inferences of migration rates and a most parsimonious dispersal tree show that outgoing gene flow was consistently higher from managed to unmanaged areas. Reason for that is likely the thorough removal of potential breeding material in managed forests and thus the dispersal of the base stock beetles from these areas to unmanaged areas where breeding material is available. Our study suggests that the potential threat posed by unmanaged to managed forests in regard to I. typographus infestation needs to be carefully re-considered.

The Influence of Chronic and Situational Social Status on Stereotype Susceptibility

We tested whether stereotypical situations would affect low-status group members' performance more strongly than high-status group members'. Experiment 1 and 2 tested this hypothesis using gender as a proxy of chronic social status and a gender-neutral task thathas been randomly presented to favor boys (men superiority condition), favor girls (women superiority condition), or show no gender preference (control condition). Both experiments found that women's (Experiment 1) and girls' performance (Experiment 2) suffered more from the evoked stereotypes than did men's and boys' ones. This result was replicated in Experiment 3, indicating that short men (low-status group) were more affected compared to tallmen (high-status group). Additionally, men were more affected compared to women when they perceived height as a threat. Hence, individuals are more or less vulnerable to identity threats as a function of the chronic social status at play; enjoying a high status provides protection and endorsing a low one weakens individual performance in stereotypical situations.

Incendiaires et pyromanes [Arson and pyromania, update 2015].

While the fire constitutes a threat and provokes avoidance by the entire animal world, its control as lighting and maintenance is inseparable from the history of humankind. For 1% of the population that use is turned to harm, repeatedly and without objective reason, responding to the historical definition of pyromania. The profile of arsonists does not appear to be different from that of the general criminal population: alcohol abuse, nicotine, marijuana and antisocial personality do not make fire setters a special case. However positive fire experience lived in childhood, emotional avoidance and expertise in fire settings' control seems to be specific, as recidivism risk below that of the general criminal population.

Yhdistettyjen uhanhallintalaitteiden tarjoamat mahdollisuudet ja

Unified Threat Management or UTM-devices have created a new way to implement security solutions for different customer needs and segments. Customer and business traffic is more and more Web and application based when security is needed to that level as well. Thesis focuses to explore what opportunities UTM-devices provides for operator acting as a managed security service provider and how to succeed better in the markets. Markets are explored both in the customer interface what customers are expecting form the managed service provides and from technology provider interface what kind of products and services they have for different implementations. Theoretical background is taken from product strategy, networking and product development. These are taken into account when developed and explored opportunities an operator has in managed security business with UTM-devices. In the thesis four main recognized technology vendors and their product and services are compared against operator managed security services needs. Based on the explorations of theory, customer needs and technology a product strategy is proposed for operator acting as a managed security provider.

Urban transport governance reform in Barcelona

The unusual mixed public-private structure of the urban bus market in the metropolitan area of Barcelona provides an interesting context in which to analyze the management challenges and opportunities of the partial privatization of public services. Initiatives used by the public regulator to promote competition for contracts, such as short term concessions to private contractors and the removal of entry barriers, have considerable potential for improving efficiency and quality. The growth in the share of routes managed by private firms in recent years shows that privatization is a credible threat that may well stimulate improved performance among public managers. The type of reform implemented in Barcelona is of interest to all metropolitan areas large enough to operate under constant returns to scale regimes, and suitable for potential concessions of routes in segregated areas inside the metropolitan area, so as not to miss out on the benefits of economies of density.

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This paper discusses the issues involved in ICT from an ethico-political perspective, which states that an innovation is fully justifiable when it contributes to the empowerment, equality, and autonomy of the agent targeted. With this criterion in mind, discussing the foreseeable impacts of ubicomp-ICT, it focuses on the dangers linked to the enhanced asymmetry in the distribution of power within the organization which it is likely to bring about. If left to "laissez-faire", it is finally suggested, it might even be seen as a threat to democracy.

Patients, médecins et internet [Patients, doctors and the internet].

The majority of the Swiss population uses the internet to seek information about health. The objective is to be better informed, before or after the consultation. Doctors can advise their information-seeking patients about high quality websites, be it medical portals or websites dedicated to a specific pathology. Doctors should not see the internet as a threat but rather as an opportunity to strengthen the doctor-patient relationship.

Protocol de conservació ex situ del Centre Ictiològic del Parc Natural del Delta de l'Ebre

En aquest Treball de Fi de Grau es pretén establir un protocol per a la conservació ex situ de les espècies que hi ha en el Centre Ictiològic del Parc Natural del Delta de l’Ebre. Les espècies que es troben en el CI són espècies vulnerables o en perill: espinós, samaruc, fartet, rabosa, llopet de riu i tritó palmat. Els objectius d’aquest protocol són: que el CI tingui un protocol propi, aprendre com funciona tot el centre, totes les espècies, com alimentar-les, com manipular-les i com tractar-les durant tot el seu cicle de vida. Un altre objectiu és el de veure si a finals d’any s’obté una alta població de cada espècie, quines són reintroduïdes, les patologies sorgides i els valors dels paràmetres químics de les basses naturals exteriors. El protocol s’elabora a partir de les pràctiques realitzades durant l’estiu del 2013 i els coneixements adquirits, la bibliografia i les dades del CI. Gràcies a això s’ha elaborat el treball. S’ha tractat la conservació ex situ; la problemàtica que sofreixen les espècies; cadascuna d’aquestes espècies; com funciona el CI a nivell de centre i a nivell de personal; les tasques que hi ha diàriament, setmanalment i ocasionalment segons les necessitats de l’estoc; el maneig sanitari; les patologies i com tractar-les; i l’anàlisi genètic. Els resultats obtinguts d’aquest protocol són els resultats numèrics obtinguts de l’any 2013 que són: 1. El gran nombre de cries nascudes de samaruc i fartet, menys de raboseta de riu, poques d’espinós i tritó palmat, i menys de llopet que tot just comença ara en el CI. 2. El total d’uns 5700 individus reitnroduits (samaruc, raboseta de riu i espinós de Girona). 3. La patologia més sorgida és el punt blanc. 4. I els paràmetres químics (amoni, nitrits, nitrats i fòsfor) no són molt elevats. La conclusió final i més important a la que arribo en fer el protocol és la gran importància que té el CI per a conservar aquestes espècies que no es saben apreciar fins que comencen a desparèixer. La existència del CI és més aviat una mesura correctora de tots els impactes que han sofert els habitatges de les espècies tractades i de la introducció d’espècies exòtiques que són una amenaça per les autòctones.

Areas of high conservation value in Georgia: present and future threats by invasive alien plants

Georgia is known for its extraordinary rich biodiversity of plants, which may now be threatened due to the spread of invasive alien plants (IAP). We aimed to identify (i) the most prominent IAP out of 9 selected potentially invasive and harmful IAP IAP by predicting thetheir distribution of 9 selected IAP under current and future climate conditions in Georgia as well as in its 43 Protected Areas, as a proxy for areas of high conservation value and (ii) the Protected Areas most at risk due to these IAP. We used species distribution models based on 6 climate variables and then filtered the obtained distributions based on maps of soil and vegetation types, and on recorded occurrences, resulting into the predicted ecological distribution of the 9 IAP's at a resolution of 1km2. We foundOur habitat suitability analysis showed that Ambrosia artemisiifolia, (24% and 40%) Robinia pseudoacaia (14% and 19%) and Ailanthus altissima (9% and 11%) have the largest potential distribution are the most abundant (predicted % area covered)d) IAP, with Ailanthus altissima the potentially most increasing one over the next fifty years (from 9% to 13% and from 11% to 25%), for Georgia and the Protected Areas, respectively. Furthermore, our results show indicate two areas in Georgia that are under specifically high threat, i.e. the area around Tbilisi and an area in the western part of Georgia (Adjara), both at lower altitudes. Our procedure to identify areas of high conservation value most at risk by IAP has been applied for the first time. It will help national authorities in prioritizing their measures to protect Georgia's outstanding biodiversity from the negative impact of IAP.