Cost allocation of corporate IT-services

Cost allocation is an inescapable problem in nearly every organization and in nearly every facet of accounting. Within large corporations there are several different types of units, like profit-making business units and non-profit service units. In order to evaluate the performance of the business units and to fund the operations of service units, the expenses of service production need to be allocated to the business units benefiting from the services.The objective of this thesis was to find good and fair allocating factors for the costs of corporate wide IT services. In order to reach this objective, the cost allocation process was studied in general and an overview of cost structure was established. All possible cost driver candidates were mapped and their good and bad properties were weighed. The cost allocation problem was handled separately according to organizational division of corporate IT department: infrastructure, administrative systems, sales system and e-business. The emphasis was on two largest cost groups: infrastructure costs and sales system costs. As a result of the study an allocation model is presented. It contains categorization of the costs, selected cost drivers and cost distributions for the current year.

Priming psychic and conjuring abilities of a magic demonstration influences event interpretation and random number generation biases

Magical ideation and belief in the paranormal is considered to represent a trait-like character; people either believe in it or not. Yet, anecdotes indicate that exposure to an anomalous event can turn skeptics into believers. This transformation is likely to be accompanied by altered cognitive functioning such as impaired judgments of event likelihood. Here, we investigated whether the exposure to an anomalous event changes individuals' explicit traditional (religious) and non-traditional (e.g., paranormal) beliefs as well as cognitive biases that have previously been associated with non-traditional beliefs, e.g., repetition avoidance when producing random numbers in a mental dice task. In a classroom, 91 students saw a magic demonstration after their psychology lecture. Before the demonstration, half of the students were told that the performance was done respectively by a conjuror (magician group) or a psychic (psychic group). The instruction influenced participants' explanations of the anomalous event. Participants in the magician, as compared to the psychic group, were more likely to explain the event through conjuring abilities while the reverse was true for psychic abilities. Moreover, these explanations correlated positively with their prior traditional and non-traditional beliefs. Finally, we observed that the psychic group showed more repetition avoidance than the magician group, and this effect remained the same regardless of whether assessed before or after the magic demonstration. We conclude that pre-existing beliefs and contextual suggestions both influence people's interpretations of anomalous events and associated cognitive biases. Beliefs and associated cognitive biases are likely flexible well into adulthood and change with actual life events.

Dynamic single cell measurements of kinase activity by synthetic kinase activity relocation sensors.

BACKGROUND: Mitogen activated protein kinases (MAPK) play an essential role in integrating extra-cellular signals and intra-cellular cues to allow cells to grow, adapt to stresses, or undergo apoptosis. Budding yeast serves as a powerful system to understand the fundamental regulatory mechanisms that allow these pathways to combine multiple signals and deliver an appropriate response. To fully comprehend the variability and dynamics of these signaling cascades, dynamic and quantitative single cell measurements are required. Microscopy is an ideal technique to obtain these data; however, novel assays have to be developed to measure the activity of these cascades. RESULTS: We have generated fluorescent biosensors that allow the real-time measurement of kinase activity at the single cell level. Here, synthetic MAPK substrates were engineered to undergo nuclear-to-cytoplasmic relocation upon phosphorylation of a nuclear localization sequence. Combination of fluorescence microscopy and automated image analysis allows the quantification of the dynamics of kinase activity in hundreds of single cells. A large heterogeneity in the dynamics of MAPK activity between individual cells was measured. The variability in the mating pathway can be accounted for by differences in cell cycle stage, while, in the cell wall integrity pathway, the response to cell wall stress is independent of cell cycle stage. CONCLUSIONS: These synthetic kinase activity relocation sensors allow the quantification of kinase activity in live single cells. The modularity of the architecture of these reporters will allow their application in many other signaling cascades. These measurements will allow to uncover new dynamic behaviour that previously could not be observed in population level measurements.

Psychotherapy for Personality Disorders in a Natural Setting: A Pilot Study over Two Years of Treatment.

Long-term assessment of the effects of psychotherapy for personality disorders (PDs) in a natural environment is an important task. Such research contributes to enlarge the practice-based evidence, embedded in broad collaborations between clinicians and researchers in psychotherapy for PDs. The present pilot study used rigorous assessment procedures and incorporated feedback loops of outcome information to the therapists in demonstrating the effects of psychotherapy for PD in a natural setting. The number of Diagnostic and Statistical Manual of Mental Disorders, Fourth Edition (DSM-IV), criteria for any PD was the primary outcome (along with psychological distress, depression, impulsiveness, and quality of life as secondary measures), assessed at intake, 6, 12, 18, and 24 months of psychotherapy for N = 13 patients with PD. Data were analyzed using hierarchical linear modeling. Results demonstrated a large pre-post effect (d = 2.22) for the observer-rated measure (primary outcome), and small to medium effects for the secondary outcomes; these results were corroborated by a steady decrease of symptoms over all five time points, which was significant for several outcomes. These results add a piece to the literature by demonstrating the effects of long-term psychotherapy for PDs in increasingly diverse contexts and suggest that practice-oriented research can be carried out in a collaborative and systematic manner.

Toimintolaskennan sovellettavuus koulutusorganisaation ohjauksessa Case: Päijät-Hämeen koulutuskonserni

Oppilaitoksiin kohdistuvaa lainsäädäntöä on muutettu siten, että omistajayhteisöjen vastuuta on huomattavasti lisätty. Tämän vuoksi oppilaitosten omistajayhteisöt joutuvat etsimään uusia keinoja toimintansa ohjaamiseksi. Tällöin tukeudutaan teollisuuden ohjausjärjestelmiin, joiden toimivuutta oppilaitosten ohjauksessa ei tunneta. Tämän työn tavoitteena on tutkia toimintolaskennan soveltuvuutta koulutusorganisaation ohjaukseen. Toimintolaskentaa käytetään nykyisin hyvin yleisesti teollisuudessa. Myös jotkut nonprofit-organisaatiot ovat ottaneet sen käyttöön. Tutkimus on kohdennettu Päijät-Hämeen koulutuskonserniin, jossa tutkittiin Opetushallituksen kustannuslaskentajärjestelmän sopivuutta toiminnan ohjaukseen. Tutkimuksen tuloksena voidaan todeta, että Opetushallituksen kustannuslaskentajärjestelmä voi olla toimintolaskentajärjestelmän pohjana, koska se kuvaa hyvin oppilaitosten toimintaa ja on helppo käyttää. Se soveltuu kohtuullisesti myös tasapainotetun mittariston osaksi.

BALANSED SCORECARDIN IMPLEMENTOINTI JA HYÖDYNTÄMINEN CASE: PROAGRIA ETELÄ-KARJALAN MAASEUTUKESKUS

Tutkimuksen tavoitteena oli tutkia ProAgria Etelä-Karjalan Maaseutukeskuksen balanced scorecard -mittaristoa. Tutkimuksessa selvitettiin mittariston käyttöönottoprosessia muodostamispäätöksestä hyödyntämiseen. Tutkimusmetodologiaksi on valittu case-tutkimus. Teoriaosassa käsitellään strategista johtamista yleisesti ja asiantuntija- ja voittoa tavoittelemattomien organisaatioiden osalta sekä balanced scorecardin muodostumista, suorituskyvyn mittaamista ja mittariston käyttömahdollisuuksia. Tutkimuksen empiirisessä osassa analysoidaan Maaseutukeskuksen mittariston käyttöönottoprosessin nykytilaa ja esitetään tulosten perusteella muodostetut kehitysehdotukset. Tutkimuksen perusteella voidaan todeta, että Maaseutukeskuksen käyttöönottoprosessi ei ole sujunut odotusten mukaisesti, mutta strategian ja mittariston yhteyden selvittämisen jälkeen voi sisäistämisprosessi alkaa koko organisaation laajuudessa. Mittariston tavoitteiden mukainen hyödyntäminen vaatii koko henkilöstön sitoutumista strategiaan ja seuraamista henkilökohtaisten ja koko organisaation tavoitteiden toteutumista mittariston avulla.

Association of PCK1 with Body Mass Index and Other Metabolic Features in Patients With Psychotropic Treatments.

Weight gain is a major health problem among psychiatric populations. It implicates several receptors and hormones involved in energy balance and metabolism. Phosphoenolpyruvate carboxykinase 1 is a rate-controlling enzyme involved in gluconeogenesis, glyceroneogenesis and cataplerosis and has been related to obesity and diabetes phenotypes in animals and humans. The aim of this study was to investigate the association of phosphoenolpyruvate carboxykinase 1 polymorphisms with metabolic traits in psychiatric patients treated with psychotropic drugs inducing weight gain and in general population samples. One polymorphism (rs11552145G > A) significantly associated with body mass index in the psychiatric discovery sample (n = 478) was replicated in 2 other psychiatric samples (n1 = 168, n2 = 188), with AA-genotype carriers having lower body mass index as compared to G-allele carriers. Stronger associations were found among women younger than 45 years carrying AA-genotype as compared to G-allele carriers (-2.25 kg/m, n = 151, P = 0.009) and in the discovery sample (-2.20 kg/m, n = 423, P = 0.0004). In the discovery sample for which metabolic parameters were available, AA-genotype showed lower waist circumference (-6.86 cm, P = 0.008) and triglycerides levels (-5.58 mg/100 mL, P < 0.002) when compared to G-allele carriers. Finally, waist-to-hip ratio was associated with rs6070157 (proxy of rs11552145, r = 0.99) in a population-based sample (N = 123,865, P = 0.022). Our results suggest an association of rs11552145G > A polymorphism with metabolic-related traits, especially in psychiatric populations and in women younger than 45 years.

RasGAP Shields Akt from Deactivating Phosphatases in Fibroblast Growth Factor Signaling but Loses This Ability Once Cleaved by Caspase-3.

Fibroblast growth factor receptors (FGFRs) are involved in proliferative and differentiation physiological responses. Deregulation of FGFR-mediated signaling involving the Ras/PI3K/Akt and the Ras/Raf/ERK MAPK pathways is causally involved in the development of several cancers. The caspase-3/p120 RasGAP module is a stress sensor switch. Under mild stress conditions, RasGAP is cleaved by caspase-3 at position 455. The resulting N-terminal fragment, called fragment N, stimulates anti-death signaling. When caspase-3 activity further increases, fragment N is cleaved at position 157. This generates a fragment, called N2, that no longer protects cells. Here, we investigated in Xenopus oocytes the impact of RasGAP and its fragments on FGF1-mediated signaling during G2/M cell cycle transition. RasGAP used its N-terminal Src homology 2 domain to bind FGFR once stimulated by FGF1, and this was necessary for the recruitment of Akt to the FGFR complex. Fragment N, which did not associate with the FGFR complex, favored FGF1-induced ERK stimulation, leading to accelerated G2/M transition. In contrast, fragment N2 bound the FGFR, and this inhibited mTORC2-dependent Akt Ser-473 phosphorylation and ERK2 phosphorylation but not phosphorylation of Akt on Thr-308. This also blocked cell cycle progression. Inhibition of Akt Ser-473 phosphorylation and entry into G2/M was relieved by PHLPP phosphatase inhibition. Hence, full-length RasGAP favors Akt activity by shielding it from deactivating phosphatases. This shielding was abrogated by fragment N2. These results highlight the role played by RasGAP in FGFR signaling and how graded stress intensities, by generating different RasGAP fragments, can positively or negatively impact this signaling.

Differential associations of personal and general just-world beliefs with the Five-Factor and HEXACO models of personality.

Recent literature evidences differential associations of personal and general just-world beliefs with constructs in the interpersonal domain. In line with this research, we examine the respective relationships of each just-world belief with the Five-Factor and the HEXACO models of personality in one representative sample of the working population of Switzerland and one sample of the general US population, respectively. One suppressor effect was observed in both samples: Neuroticism and emotionality was positively associated with general just-world belief, but only after controlling for personal just-world belief. In addition, agreeableness was positively and honesty-humility negatively associated with general just-world belief but unrelated to personal just-world belief. Conscientiousness was consistently unrelated to any of the just-world belief and extraversion and openness to experience revealed unstable coefficients across studies. We discuss these points in light of just-world theory and their implications for future research taking both dimensions into account.

Alueellinen verkostoituminen. Case: Kaakkois-Suomen TE-keskus

Tutkimuksen tavoitteena on selvittää Kaakkois-Suomen TE-keskuksen toiminta-ajatuksen ja vision toteutumista alueellisten yhteistyökump-paneiden (ulkoinen näkökulma) ja henkilöstön (sisäinen näkökulma) kannalta, millä lailla he ovat kokeneet voineensa vaikuttaa alueellisten toimijoiden verkostoon, ja minkälaisia rooleja on löydettävissä verkostosta. Tutkimus on kaksiosainen sisältäen kvalitatiivisen teoriaosan, ja empiiriaosan. Teoriaosassa määritellään verkostokäsite ja verkostopiirteitä. Lisäksi pohditaan motiiveja verkostoitumiseen ja tutkitaan erilaisia verkostojaotteluja. Alueellista verkostoitumista käsitellään ei-hyötyä-tavoittelevan organisaation näkökulmasta. Lisäksi käydään läpi organisaation sisäistä näkökulmaa verkostoiduttaessa sekä sitä, voiko verkostoa johtaa. Tutkimuksen empiiriaosassa teemahaastatellaan alueellisia yhteistyökumppaneita sekä henkilöstön edustajia. Tutkimuksen perusteella voidaan todeta, että toiminta-ajatus on sisäistetty verkoston toiminnan lähtökohdaksi. Koetaan, että verkostoon voidaan vaikuttaa, mutta verkoston johtaminen on tilannekohtaista. Verkoston toimivuutta lisäävät siinä toimivien henkilöiden keskinäinen luottamus ja aktiivinen tiedonkulku. Käytännössä roolien erittely ei ole selkeätä, vaan eri roolit sekottuvat tilanteen mukaan. Vapaamuotoiset foorumit koetaan erityisen hedelmällisiksi uusia innovaatioita luotaessa ja hyvä käytäntöjä hyödynnettäessa.

E-Cigarettes: A Review of New Trends in Cannabis Use.

The emergence of electronic cigarettes (e-cigs) has given cannabis smokers a new method of inhaling cannabinoids. E-cigs differ from traditional marijuana cigarettes in several respects. First, it is assumed that vaporizing cannabinoids at lower temperatures is safer because it produces smaller amounts of toxic substances than the hot combustion of a marijuana cigarette. Recreational cannabis users can discretely "vape" deodorized cannabis extracts with minimal annoyance to the people around them and less chance of detection. There are nevertheless several drawbacks worth mentioning: although manufacturing commercial (or homemade) cannabinoid-enriched electronic liquids (e-liquids) requires lengthy, complex processing, some are readily on the Internet despite their lack of quality control, expiry date, and conditions of preservation and, above all, any toxicological and clinical assessment. Besides these safety problems, the regulatory situation surrounding e-liquids is often unclear. More simply ground cannabis flowering heads or concentrated, oily THC extracts (such as butane honey oil or BHO) can be vaped in specially designed, pen-sized marijuana vaporizers. Analysis of a commercial e-liquid rich in cannabidiol showed that it contained a smaller dose of active ingredient than advertised; testing our laboratory-made, purified BHO, however, confirmed that it could be vaped in an e-cig to deliver a psychoactive dose of THC. The health consequences specific to vaping these cannabis preparations remain largely unknown and speculative due to the absence of comprehensive, robust scientific studies. The most significant health concerns involve the vaping of cannabinoids by children and teenagers. E-cigs could provide an alternative gateway to cannabis use for young people. Furthermore, vaping cannabinoids could lead to environmental and passive contamination.

Cryptococcus neoformans meningitis with negative cryptococcal antigen: Evaluation of a new immunochromatographic detection assay.

Detection of cryptococcal antigen in serum or cerebrospinal fluid allows cryptococcal meningitis diagnosis within few hours with >90% sensitivity. In an HIV-positive patient with Cryptococcus neoformans meningitis, initial antigen detection by immunoagglutination was negative. We thus evaluated a new immunochromatographic detection assay that exhibited a higher sensitivity.

Sciences et technologies émergentes : pourquoi tant de promesses?

Les technosciences (numériques, bio- et nanotechnologies, neurosciences, médecine personnalisée, biologie de synthèse) sont accompagnées de promesses fabuleuses à l'attention du public et des décideurs. L'économie des promesses qui en résulte affecte le régime de financement de la recherche et la gouvernance du changement sociotechnique. Elle crée de l'engouement, soutient la compétition scientifique, attire des ressources financières et légitime d'importantes dépenses publiques. Cet ouvrage met en évidence les cycles accélérés d'enthousiasme et de désillusion, les décalages entre horizons d'attente et les questions démocratiques qu'ils soulèvent. Fondé sur des recherches de terrain relevant de l'étude sociale des sciences et des techniques, de la philosophie et de l'histoire, il examine les formes alternatives d'organisation de la recherche, de participation citoyenne et de répartition des droits de propriété et des bénéfices, et montre qu'une forme de ralentissement des promesses, non des sciences, favoriserait l'articulation de ces dernières avec les besoins de la société. L'ambition des textes réunis ici est d'ouvrir le débat en langue française en interrogeant directement le régime des promesses technoscientifiques.