Pk-IFRS:n soveltamisen vaikutukset tilinp����t��sinformaation tuottajille ja k��ytt��jille Euroopassa

Pk-yritykset ovat nousseet merkitt��v��ksi puheenaiheeksi viime vuosina niiden ty��llist��v��n vaikutuksen vuoksi. Iso osa uusista ty��paikoista on syntynyt pk-yrityksiin eik�� suuriin yrityksiin. Samalla kansainv��listymiskehitys on ollut aikamme suurimpia muutosvoimia, jotka vaikuttavat talousel��m����n. Kansainv��listym��ll�� yritykset ovat saaneet uusia v��yli�� hankkia rahoitusta, laajentaneet ja monipuolistaneet asiakaskuntaansa ja hankkineet skaalaetuja. Kansainv��lisyys aiheuttaa haasteita yritysten taloudelliselle raportoinnille, joten pk-yrityksille luotiin pk-IFRS ���standardisto. Sen tarkoituksena on parantaa vertailukelpoisuutta eri maista tulevien yritysten v��lill�� ja kevent���� raportoinnin raskautta. T��ss�� tutkielmassa selvitettiin, miten pk-IFRS:n soveltaminen vaikuttaa tilinp����t��sten tekij��ihin ja k��ytt��jiin. Tutkielma alkaa teoria-osuudesta, jossa k��ytiin l��pi tuoreita tutkimuksia, mink�� pohjalta esiin nousseita kysymyksi�� k��ytt��en tehtiin empiria-osuudessa analysoitava haastattelu. Tutkimuksessa saatiin selville, ett�� tutkijoiden ja haastateltavan n��kemykset pk-IFRS:t�� ovat p����osin samanlaiset. Pk-IFRS:n ongelmia on sen lyhyys, mik�� aiheuttaa tulkintaongelmia ja monimutkaisuus, joka kuormittaa raportoijan resursseja. Pk-yritykset toimivat useimmin vain kotimaassa, jolloin hy��dyt j����v��t rajallisiksi. Pienemmiss�� pk-yrityksiss�� tilinp����t��ksi�� k��ytt��vi�� sidosryhmi�� on v��h��n, jolloin k��ytt��jien saamat hy��dyt ovat pienet. Kuitenkin k��yp����n arvoon arvostus ja tiedon annon vaatimukset voivat helpottaa rahoituksen saantia joillekin yrityksille, jos pk-IFRS:���� aletaan soveltaa samalla tavalla joka maassa ja yrityksess��.

Pk-yritysten ymp��rist��llisen kest��vyyden kehitt��minen palvelumuotoilua hy��dynt��en

Ymp��rist��llinen kest��vyys on ajankohtaisempi asia kuin koskaan ja sen merkitys yritysten yhten�� kest��vyyden osa-alueena kasvaa jatkuvasti. Erityisesti suuret yritykset pyrkiv��t erottumaan kilpailijoistaan ymp��rist��llisen kest��vyyden avulla, mutta my��s pk-yritykset olisi t��rke���� saada mukaan toiminnan kehitt��miseen. Aikaisemmat tutkimukset yritysten ymp��rist��llisest�� kest��vyydest�� ovat keskittyneet p����osin k��yt��ss�� oleviin menetelmiin ja kest��vyyden kehitt��misen suurimpiin haasteisiin. T��rke���� olisi tutkia my��s sit��, miten pk-yritykset saataisiin mukaan kehitt��m����n toimintaansa ymp��rist��llisesti kest��v��mm��ksi. T��h��n pyrit����n l��yt��m����n vastauksia t��ss�� diplomity��ss��. Diplomity��n tarkoituksena on tutkia sit��, mill�� tavoin pk-yritykset haluavat kehitt���� toimintaansa ymp��rist��llisesti kest��v��mm��ksi. Ty��n tavoitteena on suunnitella pk-yritysten tarpeita vastaava palvelukonsepti niiden ymp��rist��llisen kest��vyyden kehitt��miseksi. Tutkimuksessa hy��dynnet����n palvelumuotoilua ja sen prosessin kolmea ensimm��ist�� vaihet-ta: asiakasymm��rryksen hankintaa, luovaa ideointia sek�� palvelukonseptin kehitt��mist��. Tutkimus on laadullinen tutkimus, jonka tutkimusmetodina toimii palvelumuotoilun t��rkein osa-alue eli yhteissuunnittelu. Yhteissuunnittelu toteutettiin visuaalisten ty��pajojen avulla suunnitteluun osallistuvien pk-yritysten kanssa. Tutkimuksen tuloksena saatiin suunniteltua pk-yritysten tarpeisiin r����t��l��ity palvelukonsepti niiden ymp��rist��llisen kest��vyyden kehitt��miseksi. Palvelun t��rkeimpi�� ominaisuuksia ovat jatkuva tiedon lis����minen, kokonaisuuden hahmottamista helpottava visuaalisuus sek�� palvelun virallisiin standardeihin pohjautuva kokonaisuus. Lis��ksi palvelu mahdollistaa toiminnan kehitt��misen pienin askelin sen porrastetun menetelm��n ansiosta. Yksi t��rke�� ominaisuus on my��s palvelun tarjoama mahdollisuus tietojen helppoon ja nopeaan doku-mentointiin sek�� jalostamiseen.

Methodological and Technological Support for the Coordination of Smart Networks of SMEs

Part 2: Behaviour and Coordination

Website content and design in SME: insights from Portugal

Although there is a vast amount of literature on website evaluation, relatively little has been written about the analysis of websites of small and medium-sized enterprises (SME). This paper examines a comprehensive set of content and design features of 915 websites of Portuguese SME, as well as the relationship between these features and enterprise size. The results indicate that the majority of the websites are used to convey information, rather than to make transactions, support networking and collaboration or to interact dynamically with users. Accessibility or privacy and security features are not common among websites. Web 2.0 features have a low presence in SME websites, but social media emerged as a construct. In contrast with existing literature, the study has found that website content and design features are positively related with enterprise size. The contributions and implications are discussed together with avenues for further research.

Modelling of ORC components and systems for low-medium temperature heat recovery applications with reduced environmental impact

Although its great potential as low to medium temperature waste heat recovery (WHR) solution, the ORC technology presents open challenges that still prevent its diffusion in the market, which are different depending on the application and the size at stake. Focusing on the micro range power size and low temperature heat sources, the ORC technology is still not mature due to the lack of appropriate machines and working fluids. Considering instead the medium to large size, the technology is already available but the investment is still risky. The intention of this thesis is to address some of the topical themes in the ORC field, paying special attention in the development of reliable models based on realistic data and accounting for the off-design performance of the ORC system and of each of its components. Concerning the ���Micro-generation��� application, this work: i) explores the modelling methodology, the performance and the optimal parameters of reciprocating piston expanders; ii) investigates the performance of such expander and of the whole micro-ORC system when using Hydrofluorocarbons as working fluid or their new low GWP alternatives and mixtures; iii) analyzes the innovative ORC reversible architecture (conceived for the energy storage), its optimal regulation strategy and its potential when inserted in typical small industrial frameworks. Regarding the ���Industrial WHR��� sector, this thesis examines the WHR opportunity of ORCs, with a focus on the natural gas compressor stations application. This work provides information about all the possible parameters that can influence the optimal sizing, the performance and thus the feasibility of installing an ORC system. New WHR configurations are explored: i) a first one, relying on the replacement of a compressor prime mover with an ORC; ii) a second one, which consists in the use of a supercritical CO2 cycle as heat recovery system.

EMJH medium with 5-fluorouracil and nalidixic acid associated with serial dilution technique used to recover Leptospira spp from experimentally contaminated bovine semen

Bovine semen experimentally contaminated with Leptospira santarosai serovar Guaricura was submitted to the modified EMJH medium with 5-fluorouracil (300mg/L) and nalidixic acid (20mg/L), named as "selective medium" and using the serial dilution technique, in order to evaluate the percentage of recovery of the added microorganism. The selective EMJH medium was found with higher percentage of recovery of leptospiras and minor losses of samples due to contamination with opportunistic microorganisms than the non-selective EMJH medium: 151/376 (40.0%) of positive growth; and 38/376 (10.0%) contamination and 58/376 (15%) and 129/376 (34.0%), respectively. These results were statistically significant (p<0. 0001; Fisher). Differences were found when the frequencies of positive leptospires recovery have been compared in the serial dilution technique (10-1 to 10-4) between the selective and non-selective media at different dilution factors. At 1/10th dilution the percentages found were (0%, 0/80) and (38%, 30/80), at 1/100th dilution, (3%, 2/80) and (49%, 39/80) and at 1/1,000th dilution, (25%, 20/80) and (50%, 40/80), respectively. The percentage of recovery of leptospires was found to be directly proportional to the dilution used. The methodology of the serial dilution technique (setting at least three dilutions) and the use of selective EMJH medium have been found to be efficient for the isolation of leptospires from the bovine semen samples.

TRAINING ALTERS CARDIAC NEURON SIZES IN WISTAR RATS

The action of the parasympathetic nerves on the heart is made through a group of neurons located on the surface of the atria. This study evaluated the effect of a chronic training protocol on the number and sizes of the cardiac neurons of Wistar rats. Whole mount preparations of the atria of 12-month old male sedentary and trained rats (40 weeks of running on a treadmill 3 times a week, 16 m/min) were assessed for number and size (maximal cellular profile area) of the cardiac neurons. The cardiac neurons were ascertained by using the NADH-diaphorase technique that stains the cell bodies of the neurons in dark blue. The, number of cardiac neurons in the trained rats (P>0.05) did not change significantly. In the sedentary group there were small, medium sized and large neurons. However there was a notable increase in the percentage of small neurons in the rats submitted to the training compared to the sedentary group (P<0.05). Previous studies have shown that electrophysiologically, the small neurons are more easily excitable than the large neurons. It is possible that the results of the present work reflect an adaptation mechanism of the cardiac neurons presumably with the objective of increasing the excitability of the neurons for the vagal action and resulting facilitation of the sinusal bradycardia observed at rest and in the exercise. We concluded that the training affects significantly the size of the cardiac neurons in Wistar rats. (Biol.Sport 26.245-254, 2009)

REVISITING THE FOSSIL GROUP CANDIDATES UGC 842 AND NGC 6034

We present a new insight on NGC 6034 and UGC 842, two groups of galaxies previously reported in the literature as being fossil groups. The study is based on optical photometry and spectroscopy obtained with the CTIO Blanco telescope and Sloan Digital Sky Survey archival data. We find that NGC 6034 is embedded in a large structure, dominated by three rich clusters and other small groups. Its first and next four ranked galaxies have magnitude differences in the r band and projected distances which violate the optical criteria to classify it as a fossil group. We confirm that the UGC 842 group is a fossil group, but with about half the velocity dispersion that is reported in previous works. The velocity distribution of its galaxies reveals the existence of two structures in its line of sight, one with sigma(nu) similar to 223 km s(-1) and another with sigma(nu) similar to 235 km s(-1), with a difference in velocity of similar to 820 km s(-1). The main structure is dominated by passive galaxies, while these represent similar to 60% of the second structure. The X-ray temperature for the intragroup medium of a group with such a velocity dispersion is expected to be kT similar to 0.5-1 keV, against the observed value of kT similar to 1.9 keV reported in the literature. This result makes UGC 842 a special case among fossil groups because (1) it represents more likely the interaction between two small groups, which warms the intragroup medium and/or (2) it could constitute evidence that member galaxies lost energy in the process of spiraling toward the group center, and decreased the velocity dispersion of the system. As far as we know, UGC 842 is the first low-mass fossil group studied in detail.

Regulating industrial forest concessions in Central Africa and South America

Tropical countries face special specific problems in implementing sustainable forest management (SFM). In many countries, questions are raised on whether tropical forests should be publicly, commonly or privately owned and managed in order to enhance sustainability. Other debates also focus on whether small-scale enterprises are better positioned than large-scale industrial concessions to reduce poverty and attain sustainable management. In countries where large tracts of forest are state-owned, concessions are viewed as a means of delivering services of public and collective interest through an association of private investment and public regulation. However, the success of an industrial concession model in countries with large forest resource endowment to achieve multiple goals such as sustainable forest management and local/regional development depends on two critical assumptions. First, forest functions and services should be managed and maintained as public goods. In many cases, additional uses - and corresponding rights - can take place alongside logging activities. Industrial concessions can be more efficient than other tenure models (such as community-based forest management and small-scale enterprises) in achieving SFM, add value to raw material and comply with growing environmental norms. This is especially the case in market-remote areas with low population density and poor infrastructure. Secondly, to achieve these different outcomes, any concession system needs to be monitored and regulated, especially in contexts dominated by asymmetrical information between regulating authorities and concessionaires. New institutional responses have recently been put forward in several countries, providing valuable materials to design a renewed policy mix which associates public and private incentives. This paper provides a survey of the experience of forest concessions in several Central African and South American countries. The concession system is examined in order to clarify the issues involved, the problems encountered, and what can be learned from the shared experience of these countries in the last decade. This paper argues that despite a sometimes patchy record, concessions can help promote SFM so long as they are packaged with a certain number of specific measures. (C) 2008 Elsevier B.V. All rights reserved.

Effects of bamboo stands on seed rain and seed limitation in a rainforest

Bamboos often negatively affect tree recruitment, survival, and growth, leading to arrested tree regeneration in forested habitats. Studies so far have focused on the effects of bamboos on the performance of seedlings and saplings, but the influence of bamboos on forest dynamics may start very early in the forest regeneration process by altering seed rain patterns. We tested the prediction that the density and composition of the seed rain are altered and seed limitation is higher in stands of Guadua tagoara (B or bamboo stands), a large-sized woody bamboo native from the Brazilian Atlantic Forest, compared to forest patches without bamboos (NB or non-bamboo stands). Forty 1 m(2) seed traps were set in B and NB stands, and the seed rain was monitored monthly for 1 year. The seed rain was not greatly altered by the presence of bamboos: rarefied seed species richness was higher for B stands, patterns of dominance and density of seeds were similar between stands, and differences in overall composition were slight. Seed limitation, however, was greater at B stands, likely as a resulted of reduced tree density. Despite Such reduced density, the presence of trees growing amidst and over the bamboos seems to play a key role in keeping the seeds falling in B stands because they serve as food sources for frugivores or simply as perches for them. The loss of such trees may lead to enhanced seed limitation, contributing ultimately to the self-perpetuating bamboo disturbance cycle. (C) 2008 Elsevier B,V. All rights reserved.

Finite element analysis of flow patterns near geological lenses in hydrodynamic and hydrothermal systems

We use theoretical and numerical methods to investigate the general pore-fluid flow patterns near geological lenses in hydrodynamic and hydrothermal systems respectively. Analytical solutions have been rigorously derived for the pore-fluid velocity, stream function and excess pore-fluid pressure near a circular lens in a hydrodynamic system. These analytical solutions provide not only a better understanding of the physics behind the problem, but also a valuable benchmark solution for validating any numerical method. Since a geological lens is surrounded by a medium of large extent in nature and the finite element method is efficient at modelling only media of finite size, the determination of the size of the computational domain of a finite element model, which is often overlooked by numerical analysts, is very important in order to ensure both the efficiency of the method and the accuracy of the numerical solution obtained. To highlight this issue, we use the derived analytical solutions to deduce a rigorous mathematical formula for designing the computational domain size of a finite element model. The proposed mathematical formula has indicated that, no matter how fine the mesh or how high the order of elements, the desired accuracy of a finite element solution for pore-fluid flow near a geological lens cannot be achieved unless the size of the finite element model is determined appropriately. Once the finite element computational model has been appropriately designed and validated in a hydrodynamic system, it is used to examine general pore-fluid flow patterns near geological lenses in hydrothermal systems. Some interesting conclusions on the behaviour of geological lenses in hydrodynamic and hydrothermal systems have been reached through the analytical and numerical analyses carried out in this paper.

Study of spectroscopic properties of Europium (III) Tris(beta-diketonate) complex and alpha-Cyclodextrin in aqueous medium

The solubilization of an europium (III) beta-diketonate chelate in aqueous medium and the changes in its photophysical properties upon its inclusion into an alpha-cyclodextrin hydrophobic cavity are described. The complex [Eu(tta)(3)center dot(H(2)O)(2)] (tta = 4,4,4-trifluoro-1-(thiophen-2-yl)butane-1,3-dione) was synthesized, characterized, and incorporated into the hydrophobic cavity by stirring in an alpha-cyclodextrin aqueous solution. The inclusion was confirmed by (1)H NMR, and the stoichiometry of association was obtained by the Job method. The maximum in the excitation spectrum of the alpha-CD inclusion compound in aqueous solution was shifted 28 nm compared with the maximum of non alpha-CD complex. The emission spectrum of the association is similar to that of the free solid complex and displays the characteristic (5)D(0) -> (7)F(0-4) Eu(3+) transitions.

Reconstruction of large cranial defects in nonimmunosuppressed experimental design with human dental pulp stem cells

The main aim of this study is to evaluate the capacity of human dental pulp stem cells (hDPSC), isolated from deciduous teeth, to reconstruct large-sized cranial bone defects in nonimmunosuppressed (NIS) rats. To our knowledge, these cells were not used before in similar experiments. We performed two symmetric full-thickness cranial defects (5 x 8 mm) on each parietal region of eight NIS rats. In six of them, the left side was supplied with collagen membrane only and the right side (RS) with collagen membrane and hDPSC. In two rats, the RS had collagen membrane only and nothing was added at the left side (controls). Cells were used after in vitro characterization as mesenchymal cells. Animals were euthanized at 7, 20, 30, 60, and 120 days postoperatively and cranial tissue samples were taken from the defects for histologic analysis. Analysis of the presence of human cells in the new bone was confirmed by molecular analysis. The hDPSC lineage was positive for the four mesenchymal cell markers tested and showed osteogenic, adipogenic, and myogenic in vitro differentiation. We observed bone formation 1 month after surgery in both sides, but a more mature bone was present in the RS. Human DNA was polymerase chain reaction-amplified only at the RS, indicating that this new bone had human cells. The us e of hDPSC in NIS rats did not cause any graft. rejection. Our findings suggest that hDPSC is an additional cell resource for correcting large cranial defects in rats and constitutes a promising model for reconstruction of human large cranial defects in craniofacial surgery.

Chinese hamster ovary cells produce sufficient recombinant insulin-like growth factor I to support growth in serum-free medium - Serum-free growth of IGF-I producing CHO cells

Insulin-like growth factor I has similar mitogenic effects to insulin, a growth factor required by most cells in culture, and it can replace insulin in serum-free formulations for some cells. Chinese Hamster Ovary cells grow well in serum-free medium with insulin and transferrin as the only exogenous growth factors. An alternative approach to addition of exogenous growth factors to serum-free medium is transfection of host cells with growth factor-encoding genes, permitting autocrine growth. Taking this approach, we constructed an IGF-I heterologous gene driven by the cytomegalovirus promoter, introduced it into Chinese Hamster Ovary cells and examined the growth characteristics of Insulin-like growth factor I-expressing clonal cells in the absence of the exogenous factor. The transfected cells secreted up to 500 ng/10(6) cells/day of mature Insulin-like growth factor I into the conditioned medium and as a result they grew autonomously in serum-free medium containing transferrin as the only added growth factor. This growth-stimulating effect, observed under both small and large scale culture conditions, was maximal since no further improvement was observed in the presence of exogenous insulin.