Pienen yhtiön tilinpäätösvarmennus

Tämän pro gradu -tutkielman tavoitteena oli tutkia, onko tilinpäätöksen yleisluonteinen tarkastus riittävä varmennusmuoto pienten yritysten tilinpäätöksille hallinnollisesti raskaan tilintarkastuksen sijaan. Tilinpäätöksen varmennusmuotoina tutkimuksessa käsitellään kansainvälisten ISA-standardien mukaisesti suoritettua kohtuullisen varmuuden tuottavaa tilintarkastusta sekä ISRE 2400 -standardin mukaisesti suoritettua rajoitetun varmuuden tuottavaa yleisluonteista tarkastusta. Tutkimusmuotona käytettiin laadullista tutkimusmenetelmää. Tutkimuksen empiirisenä aineistona käytettiin Euroopan komission ja IAASB:n konsultaatiopapereihin lähetettyjä kommenttikirjeitä. Tutkimustulosten perusteella havaittiin, että ISA-tilintarkastusstandardeja ei koeta hallinnollisesti raskaiksi pienille yrityksille ja ISA-standardien lakisääteistä sovel-tamista kannatetaan. Alemman varmuustason yleisluonteinen tarkastus koettiin kuitenkin mahdolliseksi vaihtoehdoksi tilintarkastukselle erityisesti pienten yritysten tilinpäätösten varmentamisessa.

Sisäisten palveluiden siirtohinnoittelu

Siirtohinnoittelu on yksi kansainvälisten konsernien tärkeimmistä verokysymyksistä ja samalla yksi valtioiden suurimmista verotukseen liittyvistä ongelmakentistä. Yhteinen konserni-intressi ja erot valtioiden verojärjestelmissä saattavat houkutella konserniyhtiöitä poikkeamaan markkinaehtoisesta hinnoittelusta keskinäisissä liiketoimissaan ja sisäinen palvelukauppa sisältää erityisen suuren verosuunnitteluriskin palveluiden moninaisen ja aineettoman luonteen vuoksi. Kansainvälisen verotuksen näkökulmasta on keskeistä tunnistaa, onko sisäistä palvelua todellisuudessa suoritettu ainakaan siinä mittakaavassa, että se oikeuttaa tai velvoittaa perimään sisäistä palvelumaksua ja onko suoritteen ominaisuuksista johtuen kyseessä edes liiketulona verotettava palvelu vai jokin muu suorite. Tulotyyppien erilainen verokohtelu luo kannusteen pyrkiä määrittämään sisäinen palvelusuorite erityisesti sellaisissa tilanteissa, joissa palvelua tarjotaan jonkin muun suoritteen yhteydessä ja suoritteiden välinen rajapinta on häilyvä. Palveluiden määrittäminen on olennaista myös markkinaehtoisen hinnan asettamisen ja siirtohinnoittelumenetelmän valinnan kannalta. Yhteisestä konserni-intressistä johtuen palveluiden siirtohinnoittelua tarkastellaan objektiivisesta näkökulmasta ja palvelumaksun perimisoikeuden ja -velvollisuuden lähtökohtana on palvelua vastaanottavan konserniyhtiön hyödyn odotus. Palvelumaksu on lähtökohtaisesti veloituskelpoinen silloin, kun riippumattomien yritysten välillä oltaisiin valmiita maksamaan vastaavasta palvelusta ja korvaus perustuu spesifiin toimintaan. Myös palveluiden yksilöllisillä ominaisuuksilla on vaikutusta veloituskelpoisuuden arvioinnissa. Palvelumaksun määrittämisessä voidaan lähtökohtaisesti soveltaa mitä tahansa OECD:n siirtohinnoitteluohjeiden mukaista menetelmää, mutta kustannusvoittolisämenetelmän ja kustannuspohjaisten menetelmien yleensäkin on todettu soveltuvan parhaiten juuri palveluiden siirtohinnoitteluun. Tutkielma edustaa lainsäädännölliseltä perustaltaan vero-oikeudellista tutkimusta ja se käsittelee palveluiden siirtohinnoittelua kansainvälisen vero-oikeuden ja tuloverotuksen näkökulmasta. Oikeusdogmaattiselle tutkimusotteelle tyypilliseen tapaan tutkielmassa pyritään säännönmukaisesti systematisoimaan ja tulkitsemaan voimassa olevaa lainsäädäntöä ja oikeuskäytäntöä. Tarkastelu pohjautuu pääasiassa kansalliseen lainsäädäntöön ja oikeuskäytäntöön, oikeuskirjallisuuteen, lain valmisteluaineistoihin, sekä Euroopan Unionin ja OECD:n tuottamiin materiaaleihin. Keskeisessä asemassa ovat erityisesti OECD:n siirtohinnoitteluohjeiden sisäisiä palveluita koskevat ohjeistukset, sekä tulotyyppien rajanvetokysymysten osalta OECD:n malliverosopimuksen kommentaariosio.

Effects of sodium valproate and carbamazepine on food competition aggression in pigeons

Valproate and carbamazepine (CAR) have been proposed as adjunct alternatives for the control of aggression in psychiatric patients, although no definite conclusions have been reached. We examined the effects of these drugs on food competition offensive aggression and other behaviors in high- and low-aggression food-restricted pigeons. These were divided into pairs containing previously ranked high-aggression (N = 10 pairs) and low-aggression females (N = 10 pairs). In Experiment 1, a pigeon in each pair of high- and low-aggression subjects was treated daily with an oral dose of sodium valproate (50 mg kg-1 mL saline-1) for 15 days. The other animal received the vehicle. On days 1, 7, and 15, food competition trials (10 min) were performed 60 min after treatment. In Experiment 2, one pigeon in each pair was treated daily with an oral dose of CAR (20 mg kg-1 mL saline-1) for 15 days. Each pair was submitted to a food competition trial on days 1, 7, and 15 of treatment. Valproate (15 days of treatment) selectively decreased the time spent in offensive aggression (control: 102.7 ± 9.3 vs valproate: 32.7 ± 9.2 s; P < 0.001, ANOVA-2-TAU) of high-aggression pigeons. This was also the case for 7 and 15 days of CAR treatment (control: 131.5 ± 8.9 vs CAR: 60.4 ± 5.3, P < 0.01, and control: 122.7 ± 7.1 vs CAR: 39.1 ± 5.2; P < 0.001, ANOVA-2-TAU, respectively). Thus, the two anticonvulsive drugs have a similar effect on food competition aggression in pigeons.

Operaatio Tonava : Tšekkoslovakian miehitysoperaatio 1968

Tšekkoslovakian miehitys vuonna 1968 oli merkittävä Euroopan turvallisuus- ja puolustuspoliittisia rakenteita koetellut tapahtuma. Tammikuussa 1968. Tšekkoslovakian valtion politiikan muutettua suuntaansa kommunistisesta järjestelmästä liberaalimpaan suuntaan johti se erimielisyyksiin Neuvostoliiton johtaman Varsovan liiton sisällä. Tšekkoslovakian tilanne pyrittiin ratkaisemaan erilaisin neuvotteluin kevään ja kesän 1968 aikana, mutta ratkaisua ei saatu aikaan. Neuvostoliitto suunnitteli jo tässä vaiheessa miehitysoperaatiota tilanteen ratkaisemiseksi. Ennen miehitysoperaatiota Neuvostoliitto painosti Tšekkoslovakiaa suurien sotaharjoitusten, verhoiltujen uhkausten sekä tiedotusvälineiden avulla. Tilanne kärjistyi lopulta siihen, että Tšekkoslovakian miehittivät viisi sen liittolaismaata 20–21. elokuuta 1968. Miehitysoperaatio oli erityisen kiinnostava sen vuoksi, että se toteutettiin lähes ennennäkemättömällä nopeudella ja erittäin suurella voimalla. Neuvostoliitto onnistui toteuttamaan operaation käytännössä tappioitta, ja operaatio sujui täysin suunnitelmien mukaisesti. Operaatiota onkin jälkeenpäin kutsuttu ”kaappaushyökkäykseksi”. Miehitysoperaation jälkeen Tšekkoslovakiaan jäi pysyvästi neuvostodivisioonia, ja maa palasi takaisin Prahan kevättä edeltäneeseen vanhoilliseen politiikkaan. Niin kutsutun ”normalisoinnin” aikana kaikki uudistukset purettiin vähitellen. Neuvostojoukot olivat maassa aina Neuvostoliiton romahtamiseen asti. Miehitysoperaation poliittista puolta ja kriisin yleistapahtumia on tutkittu runsaasti kirjallisuudessa ja lehtiartikkeleissa, mutta itse miehitysoperaation sotilaallista puolta on tutkittu melko vähän. Tutkielmassa tarkastellaan Tšekkoslovakian miehitysoperaatiota 20-21.elokuuta 1968, painopisteenä operaation toteutustapa, siihen käytetyt eri puolustushaarojen ja aselajien joukot sekä niiden suuntautuminen. Itse miehitysoperaation tarkastelun ohella tarkastellaan myös operaation loppuasetelmaa ja jälkiseurauksia. Tutkimustyö on tehty perehtymällä useisiin eri lähteisiin, analysoimalla sekä vertailemalla näiden tarjoamaa informaatiota keskenään. Lopputuloksena on näistä tehty synteesi.

Comparison of surfactant protein B polymorphisms of healthy term newborns with preterm newborns having respiratory distress syndrome

Polymorphisms and mutations in the surfactant protein B (SP-B) gene have been associated with the pathogenesis of respiratory distress syndrome (RDS). The objective of the present study was to compare the frequencies of SP-B gene polymorphisms between preterm babies with RDS and healthy term newborns. We studied 50 preterm babies with RDS (inclusion criteria - newborns with RDS and gestational age between 28 and 33 weeks and 6 days), and 100 healthy term newborns. Four SP-B gene polymorphisms were analyzed: A/C at nucleotide -18, C/T at nucleotide 1580, A/G at nucleotide 9306, and G/C at nucleotide 8714, by PCR amplification of genomic DNA and genotyping by cRFLP. The healthy newborns comprised 42 female and 58 male neonates; 39 were white and 61 non-white. The RDS group comprised 21 female and 29 male preterm neonates; 28 were white and 22 non-white. Weight ranged from 640 to 2080 g (mean: 1273 g); mean gestational age was 31 weeks and 2 days (range: 28-33 weeks and 6 days). When white children were analyzed separately, a statistically significant difference in the G/C polymorphism at 8714 was observed between groups (P = 0.028). All other genotype frequencies were similar for both groups when sex and race were analyzed together. Analysis of the SP-B polymorphism G/C at nucleotide 8714 showed that among white neonates the GG genotype was found only in the RDS group at a frequency of 17% and the GC genotype was more frequently found in healthy term newborns. These data demonstrate an association of GG genotype with RDS.

Role of Leishmania (Leishmania) amazonensis amastigote glycosphingolipids in macrophage infectivity

The role of glycosphingolipids (GSLs) present in amastigote forms of Leishmania (Leishmania) amazonensis during infection of macrophages was analyzed, with particular emphasis on GSLs presenting the terminal Galpß1-3Galpa disaccharide. Macrophage invasion by L. (L.) amazonensis amastigotes was reduced by 37% when the disaccharide Galpß1-3Galp (1 mM) was added to the culture medium. The putative macrophage receptor/lectin for ß-Gal-globotriaosylceramide (Galpß1-3Galpa1-4Galpß1-4Glc pß1-1Cer) and other structurally related GSLs from L. (L.) amazonensis amastigotes were analyzed by micelles and parasite binding assay to peritoneal macrophage proteins fractionated by SDS-PAGE under nonreducing conditions. Micelles containing purified amastigote GSLs or a suspention of L. (L.) amazonensis amastigotes fixed with 2% formaldehyde were incubated with nitrocellulose membrane containing the macrophage proteins transferred by Western blotting. Binding of micelles containing purified GSLs from amastigote forms or fixed L. (L.) amazonensis amastigotes to nitrocellulose membrane was probed using monoclonal antibody ST-3, which recognizes the glycoepitope Galpß1-3Galpa1-R present either in the micelle preparation or on the amastigote surface. Macrophage protein with molecular mass ~30 kDa bound the amastigote GSL and appeared to be a doublet on electrophoresis. The specificity of this interaction was confirmed using fixed L. (L.) chagasi amastigotes, which do not express GSLs such as ß-Galp-globotriaosylceramides, and which do not bind to 30-kDa protein.

Anti-tumor properties of blackseed (Nigella sativa L.) extracts

The objective of the present study was to evaluate the in vitro and in vivo anti-cancer effect of Nigella sativa L. seed extracts. The essential oil (IC50 = 0.6%, v/v) and ethyl acetate (IC50 = 0.75%) extracts were more cytotoxic against the P815 cell line than the butanol extract (IC50 = 2%). Similar results were obtained with the Vero cell line. Although all extracts had a comparable cytotoxic effect against the ICO1 cell line, with IC50 values ranging from 0.2 to 0.26% (v/v), tests on the BSR cell line revealed a high cytotoxic effect of the ethyl acetate extract (IC50 = 0.2%) compared to the essential oil (IC50 = 1.2%). These data show that the cytotoxicity of each extract depends on the tumor cell type. In vivo, using the DBA2/P815 (H2d) mouse model, our results clearly showed that the injection of the essential oil into the tumor site significantly inhibited solid tumor development. Indeed, on the 30th day of treatment, the tumor volume of the control animals was 2.5 ± 0.6 cm³, whereas the tumor volumes of the essential oil-treated animals were 0.22 ± 0.1 and 0.16 ± 0.1 cm³ when the animals were injected with 30 µL (28.5 mg)/mouse and 50 µL (47.5 mg)/mouse per 48 h (six times), respectively. Interestingly, the administration of the essential oil into the tumor site inhibited the incidence of liver metastasis development and improved mouse survival.

Biodistribution of 99m technetium- labeled creatinine in healthy rats

The distribution of creatinine, one of the toxic guanidine compounds, in various tissues has not been studied in detail by using radiolabeled creatinine. Our objective was to investigate the biodistribution of creatinine labeled with 99m technetium (99mTc) by the stannous (II) chloride method in healthy male Wistar rats. Quality controls were carried out by radio thin layer chromatography, high-performance liquid chromatography, and paper electrophoresis. The labeling yield was 85 ± 2% under optimum conditions (pH 7 and 100 µg stannous chloride). Rats (N = 12) were injected intravenously with 99mTc-creatinine and their blood and visceral organs were evaluated for 99mTc-creatinine uptake as percent of the injected dose per gram wet weight of each tissue (%ID/g). The lowest amount of uptake was detected in the brain and testis. When the rate of uptake was evaluated, only the kidney showed increasing rates of uptake of 99mTc-creatinine throughout the study. Kidneys showed the highest amount of uptake throughout the study (P < 0.001 compared to all other organs), followed by liver, spleen and lung tissue.

Polymorphisms in genes MTHFR, MTR and MTRR are not risk factors for cleft lip/palate in South Brazil

Non-syndromic cleft lip and palate (CL/P) occurs due to interaction between genetic and environmental factors. Abnormalities in homocysteine metabolism may play a role in its etiology due to polymorphisms in genes involved in this pathway. Because of the involvement of MTHFR, MTR and MTRR genes with folate metabolism and the evidence that maternal use of folic acid in early pregnancy reduces the risk for CL/P, we evaluated the influence of their polymorphisms on the etiology of CL/P through a case-control study. The analyses involved 114 non-syndromic phenotypically white children with clefts (case) and 110 mothers, and 100 non-affected (control) children and their mothers. The polymorphisms 677C>T of MTHFR, 2756A>G of MTR, and 66A>G of MTRR genes were analyzed by PCR-RFLP. Allelic frequencies did not differ from other studies conducted on white populations for MTHFR 677T allele (0.35) and for MTR 2756G allele (0.17), but MTRR 66G allele frequency (0.35) was lower than observed elsewhere. The genotypic distribution of the 677C>T polymorphisms under study did not show significant differences between CL/P patients, their mothers and controls. These results suggest that the alterations of folate metabolism related to these polymorphisms are not involved in clefting in the population under study.

Effect of 5-HT1B receptor agonists injected into the prefrontal cortex on maternal aggression in rats

Serotonin (5-HT1B) receptors play an essential role in the inhibition of aggressive behavior in rodents. CP-94,253, a 5-HT1B receptor agonist, can reduce aggression in male mice when administered directly into the ventro-orbitofrontal (VO) prefrontal cortex (PFC). The objective of the current study was to assess the effects of two selective 5-HT1B receptor agonists (CP-94,253 and CP-93,129), microinjected into the VO PFC, on maternal aggressive behavior after social instigation in rats. CP-94,253 (0.56 µg/0.2 µL, N = 8, and 1.0 µg/0.2 µL, N = 8) or CP-93,129 (1.0 µg/0.2 µL, N = 9) was microinjected into the VO PFC of Wistar rats on the 9th day postpartum and 15 min thereafter the aggressive behavior by the resident female against a male intruder was recorded for 10 min. The frequency and duration of aggressive and non-aggressive behaviors were analyzed using ANOVA and post hoc tests. CP-93,129 significantly decreased maternal aggression. The frequency of lateral attacks, bites and pinnings was reduced compared to control, while the non-aggressive behaviors and maternal care were largely unaffected by this treatment. CP-94,253 had no significant effects on aggressive or non-aggressive behaviors when microinjected into the same area of female rats. CP-93,129, a specific 5-HT1B receptor agonist, administered into the VO PFC reduced maternal aggressive behavior, while the CP-94,253 agonist did not significantly affect this behavior after social instigation in female rats. We conclude that only the 5-HT1B receptor agonist CP-93,129 administered into the VO PFC decreased aggression in female rats postpartum after social instigation.

Scientist-friendly policies for non-native English-speaking authors: timely and welcome

That English is the lingua franca of today's science is an indisputable fact. Publication in English in international journals is a pre-requisite for a research paper to gain visibility in academia. However, English proficiency appears to be taken for granted in the scientific community, though this language can be a hurdle for a number of authors, particularly from non-native English-speaking countries. The influence of English proficiency on the publication output of Brazilian authors has never been assessed. We report our preliminary data on the relationship between the English proficiency of 51,223 researchers registered in the CNPq database and their publication output in international journals. We have found that publication rates are higher for those authors with good command of English, particularly written English. Although our research is still underway and our results are preliminary, they suggest that the correlation between written English proficiency and research productivity should not be underestimated. We also present the comments of some Brazilian scientists with high publication records on the relevance of communication skills to the scientific enterprise.

Acute leukemia in early childhood

Acute leukemia in early childhood is biologically and clinically distinct. The particular characteristics of this malignancy diagnosed during the first months of life have provided remarkable insights into the etiology of the disease. The pro-B, CD10 negative immunophenotype is typically found in infant acute leukemia, and the most common genetic alterations are the rearrangements of the MLL gene. In addition, the TEL/AML1 fusion gene is most frequently found in children older than 24 months. A molecular study on a Brazilian cohort (age range 0-23 months) has detected TEL/AML1+ve (N = 9), E2A/PBX1+ve (N = 4), PML/RARA+ve (N = 4), and AML1/ETO+ve (N = 2) cases. Undoubtedly, the great majority of genetic events occurring in these patients arise prenatally. The environmental exposure to damaging agents that give rise to genetic changes prenatally may be accurately determined in infants since the window of exposure is limited and known. Several studies have shown maternal exposures that may give rise to leukemogenic changes. The Brazilian Collaborative Study Group of Infant Acute Leukemia has found that mothers exposed to dipyrone, pesticides and hormones had an increased chance to give birth to babies with infant acute leukemia [OR = 1.48 (95%CI = 1.05-2.07), OR = 2.27 (95%CI = 1.56-3.31) and OR = 9.08 (95%CI = 2.95-27.96)], respectively. This review aims to summarize recent clues that have facilitated the elucidation of the biology of early childhood leukemias, with emphasis on infant acute leukemia in the Brazilian population.

Estrogens and male reproduction: a new concept

The mammalian testis serves two main functions: production of spermatozoa and synthesis of steroids; among them estrogens are the end products obtained from the irreversible transformation of androgens by a microsomal enzymatic complex named aromatase. The aromatase is encoded by a single gene (cyp19) in humans which contains 18 exons, 9 of them being translated. In rats, the aromatase activity is mainly located in Sertoli cells of immature rats and then in Leydig cells of adult rats. We have demonstrated that germ cells represent an important source of estrogens: the amount of P450arom transcript is 3-fold higher in pachytene spermatocytes compared to gonocytes or round spermatids; conversely, aromatase activity is more intense in haploid cells. Male germ cells of mice, bank voles, bears, and monkeys express aromatase. In humans, we have shown the presence of a biologically active aromatase and of estrogen receptors (alpha and ß) in ejaculated spermatozoa and in immature germ cells in addition to Leydig cells. Moreover, we have demonstrated that the amount of P450arom transcripts is 30% lower in immotile than in motile spermatozoa. Alterations of spermatogenesis in terms of number and motility of spermatozoa have been described in men genetically deficient in aromatase. These last observations, together with our data showing a significant decrease of aromatase in immotile spermatozoa, suggest that aromatase could be involved in the acquisition of sperm motility. Thus, taking into account the widespread localization of aromatase and estrogen receptors in testicular cells, it is obvious that, besides gonadotrophins and androgens, estrogens produced locally should be considered to be physiologically relevant hormones involved in the regulation of spermatogenesis and spermiogenesis.

Fish hemoglobins

Vertebrate hemoglobin, contained in erythrocytes, is a globular protein with a quaternary structure composed of 4 globin chains (2 alpha and 2 beta) and a prosthetic group named heme bound to each one. Having myoglobin as an ancestor, hemoglobin acquired the capacity to respond to chemical stimuli that modulate its function according to tissue requirements for oxygen. Fish are generally submitted to spatial and temporal O2 variations and have developed anatomical, physiological and biochemical strategies to adapt to the changing environmental gas availability. Structurally, most fish hemoglobins are tetrameric; however, those from some species such as lamprey and hagfish dissociate, being monomeric when oxygenated and oligomeric when deoxygenated. Fish blood frequently possesses several hemoglobins; the primary origin of this finding lies in the polymorphism that occurs in the globin loci, an aspect that may occasionally confer advantages to its carriers or even be a harmless evolutionary remnant. On the other hand, the functional properties exhibit different behaviors, ranging from a total absence of responses to allosteric regulation to drastic ones, such as the Root effect.

No evidence of association of MUC-1 genetic polymorphism with embryo implantation failure

Pregnancy loss can be caused by several factors involved in human reproduction. Although up to 50% of cases remain unexplained, it has been postulated that the major cause of failed pregnancy is an error of embryo implantation. Transmembrane mucin-1 (MUC-1) is a glycoprotein expressed on the endometrial cell surface which acts as a barrier to implantation. The gene that codes for this molecule is composed of a polymorphic tandem repeat of 60 nucleotides. Our objective was to determine if MUC-1 genetic polymorphism is associated with implantation failure in patients with a history of recurrent abortion. The study was conducted on 10 women aged 25 to 35 years with no history of successful pregnancy and with a diagnosis of infertility. The control group consisted of 32 patients aged 25 to 35 years who had delivered at least two full-term live children and who had no history of abortions or fetal losses. MUC-1 amplicons were obtained by PCR and observed on agarose and polyacrylamide gel after electrophoresis. Statistical analysis showed no significant difference in the number of MUC-1 variable number of tandem repeats between these groups (P > 0.05). Our results suggest that there is no effect of the polymorphic MUC-1 sequence on the implantation failure. However, the data do not exclude MUC-1 relevance during embryo implantation. The process is related to several associated factors such as the mechanisms of gene expression in the uterus, specific MUC-1 post-translational modifications and appropriate interactions with other molecules during embryo implantation.