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.

Torre Llauder, figlina amphoralis

The Torre Llauder pottery workshop, where evidence was found of the manufacture of Pascual 1 and Dressel 2–4 amphoras in the 1960s and 70s, is one of the most emblematic of the Laietania region. Marià Ribas had already expressed her opinion that tegulae with the L·HER·OPT stamp had also been manufactured there. In addition, it was theorised that this pottery had also produced plain ware. In this paper we present the results of the analysis3 of samples of the above mentioned types of pottery, carried out with the aim of shedding some light on these questions.

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.

Early auditory processing

ABSTRACT (English)An accurate processing of the order between sensory events at the millisecond time scale is crucial for both sensori-motor and cognitive functions. Temporal order judgment (TOJ) tasks, is the ability of discriminating the order of presentation of several stimuli presented in a rapid succession. The aim of the present thesis is to further investigate the spatio-temporal brain mechanisms supporting TOJ. In three studies we focus on the dependency of TOJ accuracy on the brain states preceding the presentation of TOJ stimuli, the neural correlates of accurate vs. inaccurate TOJ and whether and how TOJ performance can be improved with training.In "Pre-stimulus beta oscillations within left posterior sylvian regions impact auditory temporal order judgment accuracy" (Bernasconi et al., 2011), we investigated if the brain activity immediately preceding the presentation of the stimuli modulates TOJ performance. By contrasting the electrophysiological activity before the stimulus presentation as a function of TOJ accuracy we observed a stronger pre-stimulus beta (20Hz) oscillatory activity within the left posterior sylvian region (PSR) before accurate than inaccurate TOJ trials.In "Interhemispheric coupling between the posterior sylvian regions impacts successful auditory temporal order judgment" (Bernasconi et al., 2010a), and "Plastic brain mechanisms for attaining auditory temporal order judgment proficiency" (Bernasconi et al., 2010b), we investigated the spatio-temporal brain dynamics underlying auditory TOJ. In both studies we observed a topographic modulation as a function of TOJ performance at ~40ms after the onset of the first sound, indicating the engagement of distinct configurations of intracranial generators. Source estimations in the first study revealed a bilateral PSR activity for both accurate and inaccurate TOJ trials. Moreover, activity within left, but not right, PSR correlated with TOJ performance. Source estimations in the second study revealed a training-induced left lateralization of the initial bilateral (i.e. PSR) brain response. Moreover, the activity within the left PSR region correlated with TOJ performance.Based on these results, we suggest that a "temporal stamp" is established within left PSR on the first sound within the pair at early stages (i.e. ~40ms) of cortical processes, but is critically modulated by inputs from right PSR (Bernasconi et al., 2010a; b). The "temporal stamp" on the first sound may be established via a sensory gating or prior entry mechanism.Behavioral and brain responses to identical stimuli can vary due to attention modulation, vary with experimental and task parameters or "internal noise". In a fourth experiment (Bernasconi et al., 2011b) we investigated where and when "neural noise" manifest during the stimulus processing. Contrasting the AEPs of identical sound perceived as High vs. Low pitch, a topographic modulation occurred at ca. 100ms after the onset of the sound. Source estimation revealed activity within regions compatible with pitch discrimination. Thus, we provided neurophysiological evidence for the variation in perception induced by "neural noise".ABSTRACT (French)Un traitement précis de l'ordre des événements sensoriels sur une échelle de temps de milliseconde est crucial pour les fonctions sensori-motrices et cognitives. Les tâches de jugement d'ordre temporel (JOT), consistant à présenter plusieurs stimuli en succession rapide, sont traditionnellement employées pour étudier les mécanismes neuronaux soutenant le traitement d'informations sensorielles qui varient rapidement. Le but de cette thèse est d'étudier le mécanisme cérébral soutenant JOT. Dans les trois études présentées nous nous sommes concentrés sur les états du cerveau précédant la présentation des stimuli de JOT, les bases neurales pour un JOT correct vs. incorrect et sur la possibilité et les moyens d'améliorer l'exécution du JOT grâce à un entraînement.Dans "Pre-stimulus beta oscillations within left posterior sylvian regions impact auditory temporal order judgment accuracy" (Bernasconi et al., 2011),, nous nous sommes intéressé à savoir si l'activité oscillatoire du cerveau au pré-stimulus modulait la performance du JOT. Nous avons contrasté l'activité électrophysiologique en fonction de la performance TOJ, mesurant une activité oscillatoire beta au pré-stimulus plus fort dans la région sylvian postérieure gauche (PSR) liée à un JOT correct.Dans "Interhemispheric coupling between the posterior sylvian regions impacts successful auditory temporal order judgment" (Bernasconi et al., 2010a), et "Plastic brain mechanisms for attaining auditory temporal order judgment proficiency" (Bernasconi et al., 2010b), nous avons étudié la dynamique spatio-temporelle dans le cerveau impliqué dans le traitement du JOT auditif. Dans ses deux études, nous avons observé une modulation topographique à ~40ms après le début du premier son, en fonction de la performance JOT, indiquant l'engagement des configurations de générateurs intra- crâniens distincts. La localisation de source dans la première étude indique une activité bilatérale de PSR pour des JOT corrects vs. incorrects. Par ailleurs, l'activité dans PSR gauche, mais pas dans le droit, est corrélée avec la performance du JOT. La localisation de source dans la deuxième étude indiquait une latéralisation gauche induite par l'entraînement d'une réponse initialement bilatérale du cerveau. D'ailleurs, l'activité dans la région PSR gauche corrèlait avec la performance de TOJ.Basé sur ces résultats, nous proposons qu'un « timbre-temporel » soit établi très tôt (c.-à-d. à ~40ms) sur le premier son par le PSR gauche, mais module par l'activité du PSR droite (Bernasconi et al., 2010a ; b). « Le timbre- temporel » sur le premier son peut être établi par le mécanisme neuronal de type « sensory gating » ou « prior entry ».Les réponses comportementales et du cerveau aux stimuli identiques peut varier du à des modulations d'attention ou à des variations dans les paramètres des tâches ou au bruit interne du cerveau. Dans une quatrième expérience (Bernasconi et al. 2011B), nous avons étudié où et quand le »bruit neuronal« se manifeste pendant le traitement des stimuli. En contrastant les AEPs de sons identiques perçus comme aigus vs. grave, nous avons mesuré une modulation topographique à env. 100ms après l'apparition du son. L'estimation de source a révélé une activité dans les régions compatibles avec la discrimination de fréquences. Ainsi, nous avons fourni des preuves neurophysiologiques de la variation de la perception induite par le «bruit neuronal».

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.

Optimization of energy consumption in wastewater pumping

Pumppauksessa arvioidaan olevan niin teknisesti kuin taloudellisestikin huomattavia mahdollisuuksia säästää energiaa. Maailmanlaajuisesti pumppaus kuluttaa lähes 22 % sähkö-moottorien energiantarpeesta. Tietyillä teollisuudenaloilla jopa yli 50 % moottorien käyttämästä sähköenergiasta voi kulua pumppaukseen. Jäteveden pumppauksessa pumppujen toiminta perustuu tyypillisesti on-off käyntiin, jolloin pumpun ollessa päällä se käy täydellä teholla. Monissa tapauksissa pumput ovat myös ylimitoitettuja. Yhdessä nämä seikat johtavat kasvaneeseen energian kulutukseen. Työn teoriaosassa esitellään perusteet jätevesihuollosta ja jäteveden käsittelystä sekä pumppaussysteemin pääkomponentit: pumppu, putkisto, moottori ja taajuusmuuttaja. Työn empiirisessä osassa esitellään työn aikana kehitetty laskuri, jonka avulla voidaan arvioida energiansäästöpotentiaalia jäteveden pumppaussysteemeissä. Laskurilla on mandollista laskea energiansäästöpotentiaali käytettäessä pumpun tuoton ohjaustapana pyörimisnopeuden säätöä taajuusmuuttajalla on-off säädön sijasta. Laskuri ilmoittaa optimaalisimmanpumpun pyörimisnopeuden sekä ominaisenergiankulutuksen. Perustuen laskuriin, kolme kunnallista jätevedenpumppaamoa tutkittiin. Myös laboratorio-testitsuoritettiin laskurin simuloimiseksi sekä energiansäästöpotentiaalin arvioimiseksi. Tutkimukset osoittavat, että jätevedenpumppauksessa on huomattavia mandollisuuksia säästää energiaa pumpun pyörimisnopeutta pienentämällä. Geodeettisen nostokorkeuden ollessa pieni, voidaan energiaa säästää jopa 50 % ja pitkällä aikavälillä säästö voi olla merkittävä. Tulokset vahvistavat myös tarpeen jätevedenpumppaussysteemien toiminnan optimoimiseksi.

Vapaa-alueen konttiliikenteeseen liittyvät tullivastuut

Työn tavoitteena oli selvittää tullivastuiden jakautuminen toimijoiden välillä kontin eri kulkuvaiheissa sekä kartoittaa mahdolliset ongelmakohdat. Aluksi selvitettiin toimintaa nykyisessä muodossa ja transitoliikenteen kehitystä viime vuosina Suomessa sekä Trans-Siperian radan merkitystä transitoliikenteelle. Työssä tarkasteltiin tullilainsäädäntöä tullittomille tavarankäsittelyalueille ja sentoteuttamista Mustolan logistiikkakeskuksen vapaa-alueella. Tullilainsäädännöiija nykyisen vapaa-alueen toiminnan pohjalta tutkittiin eri vaihtoehtoja, joita tullittomat tavarankäsittelyalueet tarjoavat. Toimintaa vapaa-alueella tarkasteltiin turvallisuuden ja palvelun tehokkuuden varmistamiseksi. Tullivastuut ja velvollisuudet vapaa-alue toiminnassa ovat erittäin yksiselitteiset tullilainsäädännön perusteella. Toiminnassa ei havaittu puutteita tullivarastoinnista aiheutuvien vastuiden ja velvollisuuksien täyttämisessä. Vapaa-alueen toiminnassa tiedon kulku ja sen reaaliaikaisuus ovat turvallisuuden kannalta erittäin tärkeitä.

Interhemispheric coupling between the posterior sylvian regions impacts successful auditory temporal order judgment.

Accurate perception of the temporal order of sensory events is a prerequisite in numerous functions ranging from language comprehension to motor coordination. We investigated the spatio-temporal brain dynamics of auditory temporal order judgment (aTOJ) using electrical neuroimaging analyses of auditory evoked potentials (AEPs) recorded while participants completed a near-threshold task requiring spatial discrimination of left-right and right-left sound sequences. AEPs to sound pairs modulated topographically as a function of aTOJ accuracy over the 39-77ms post-stimulus period, indicating the engagement of distinct configurations of brain networks during early auditory processing stages. Source estimations revealed that accurate and inaccurate performance were linked to bilateral posterior sylvian regions activity (PSR). However, activity within left, but not right, PSR predicted behavioral performance suggesting that left PSR activity during early encoding phases of pairs of auditory spatial stimuli appears critical for the perception of their order of occurrence. Correlation analyses of source estimations further revealed that activity between left and right PSR was significantly correlated in the inaccurate but not accurate condition, indicating that aTOJ accuracy depends on the functional decoupling between homotopic PSR areas. These results support a model of temporal order processing wherein behaviorally relevant temporal information--i.e. a temporal 'stamp'--is extracted within the early stages of cortical processes within left PSR but critically modulated by inputs from right PSR. We discuss our results with regard to current models of temporal of temporal order processing, namely gating and latency mechanisms.