Sarbanes- Oxley – lain vaikutus suomalaisten yhtiöiden tilintarkastukseen

Tutkielmassa tarkastellaan Sarbanes-Oxley -lain Auditing Standard 5:n (AS 5) vaikutusta suomalaisten yhtiöiden tilintarkastukseen. Teoriaosuudessa käsitellään corporate governancea ja tilintarkastusta sen osana, COSO ERM -viitekehystä ja kontrolleja sekä Sarbanes Oxley -lakia. Tutkielman painopisteenä ovat AS 5:n sisältökokonaisuudet: mm. ylhäältä alas- ja riskiperusteinen lähestymistapa sekä turhien tarkastusprosessien poistaminen. Tutkimusaineisto kerättiin vuosina 2007–2009 erilaisista ammattilehdistä ja blogeista sekä haastattelemalla kolmea suurten tilintarkastusyhteisöjen tilintarkastajaa. AS 5 näyttää korostaneen riskiperusteisuutta tilintarkastuksessa sekä tehostaneen tilintarkastusprosessia mm. sallimalla aiempien vuosien tarkastustietojen entistä laajemmin käytön. Näyttää myös siltä, että AS 5 on alentanut tilintarkastuspalkkioita.

Towards open access networks – prototyping with the Lappeenranta model

The provision of Internet access to large numbers has traditionally been under the control of operators, who have built closed access networks for connecting customers. As the access network (i.e. the last mile to the customer) is generally the most expensive part of the network because of the vast amount of cable required, many operators have been reluctant to build access networks in rural areas. There are problems also in urban areas, as incumbent operators may use various tactics to make it difficult for competitors to enter the market. Open access networking, where the goal is to connect multiple operators and other types of service providers to a shared network, changes the way in which networks are used. This change in network structure dismantles vertical integration in service provision and enables true competition as no service provider can prevent others fromcompeting in the open access network. This thesis describes the development from traditional closed access networks towards open access networking and analyses different types of open access solution. The thesis introduces a new open access network approach (The Lappeenranta Model) in greater detail. The Lappeenranta Model is compared to other types of open access networks. The thesis shows that end users and service providers see local open access and services as beneficial. In addition, the thesis discusses open access networking in a multidisciplinary fashion, focusing on the real-world challenges of open access networks.

Consumo y convergencia mediática de la prensa local en Cataluña

Los nuevos hábitos de consumo de medios en el marco de la convergencia digital están propiciando un cambio en las estrategias de los medios de comunicación. Mientras unos usuarios siguen prefiriendo la radio, la televisión y la prensa tradicional para informarse otros participan de la experiencia digital en internet (blogs, redes sociales...) y dispositivos móviles, etc. En este panorama es complicado precisar dónde nace y termina el contenido o hasta qué punto es la participación del usuario quien (re) construye la información; así los contenidos mutan y se diluyen en varios soportes. En este contexto, la prensa local también vive las consecuencias del nuevo paradigma y asume los retos del reacomodo del sector ante la nueva realidad. Esta comunicación presenta las conclusiones del estudio cualitativo con entrevistas en profundidad a los responsables de medios locales en Cataluña sobre sus usuarios, contenidos y soportes en el marco de la convergencia digital.

Programa de gestió per la Boutique Shahrazad

Per tal d'iniciar el meu TFC, vaig decidir començar a desenvolupar un programa que contempla la gestió diària del comerç, així com la dels productes, clients, proveïdors, vendes i compres, d’un negoci que es tracta d’una botiga de roba, sabates,bosses i complements, per tal de convertir-ho en un sistema de gestió més complert. Actualment, l’entorn de negoci en el petit comerç està cada cop més desplaçat degut al gran creixement de les grans superfícies per part de franquícies de cadenes molt potents. A més, els clients són cada cop més exigents i el mercat està cada vegada més saturat. És per això que voldrem incloure un valor afegit al sistema, per poder donar un nou punt de vista al negoci, de tal manera que permeti nodrir la nostra relació amb el client, de manera que la col·laboració sigui satisfactòria per ambdues parts. I per acabar s’elabora una pàgina web per tal de fer promoció i publicitat per la botiga, ja que avui en dia és molt important existir en el món virtual.

El comentario de textos electrónicos = Commentary on electronic texts

When sat in front of a computer screen and keyboard, we read and write different kinds of texts (chats, blogs, websites,etc.) and do so differently (with links, photographs, icons, etc.). However, we still comment on as many texts as in the pastin both public and private spheres. After setting out some typical features of reading and writing electronic texts, we givesome examples of students' colloquial commentary out of school, list some of the commonest academic tasks and offersome ideas and make some recommendations for making progress in this field

Analysis of patterns in mining time series using Qlucore

Raw measurement data does not always immediately convey useful information, but applying mathematical statistical analysis tools into measurement data can improve the situation. Data analysis can offer benefits like acquiring meaningful insight from the dataset, basing critical decisions on the findings, and ruling out human bias through proper statistical treatment. In this thesis we analyze data from an industrial mineral processing plant with the aim of studying the possibility of forecasting the quality of the final product, given by one variable, with a model based on the other variables. For the study mathematical tools like Qlucore Omics Explorer (QOE) and Sparse Bayesian regression (SB) are used. Later on, linear regression is used to build a model based on a subset of variables that seem to have most significant weights in the SB model. The results obtained from QOE show that the variable representing the desired final product does not correlate with other variables. For SB and linear regression, the results show that both SB and linear regression models built on 1-day averaged data seriously underestimate the variance of true data, whereas the two models built on 1-month averaged data are reliable and able to explain a larger proportion of variability in the available data, making them suitable for prediction purposes. However, it is concluded that no single model can fit well the whole available dataset and therefore, it is proposed for future work to make piecewise non linear regression models if the same available dataset is used, or the plant to provide another dataset that should be collected in a more systematic fashion than the present data for further analysis.

Foodstuffs and medicines as legal categories in the EU and China. Functional foods as a borderline case

The thesis discusses the regulation of foodstuffs and medicines, and particularly the regulation of functional foods. Legal systems investigated are the EU and China. Both are members of the WTO and Codex Alimentarius, which binds European and Chinese rules together. The study uses three Chinese berries as case examples of how product development faces regulation in practice. The berries have traditional uses as herbal medicines. Europe and China have similar nutrition problems to be resolved, such as obesity, cardiovascular disease, and diabetes. The three berries might be suitable raw materials for functional foods. Consumer products with health-enhancing functions, such as lowering blood pressure, might legally be classifi ed either as foodstuffs or medicines. The classifi cation will depend on functions and presentation of the product. In our opinion, food and medicine regulation should come closer together so the classifi cation issue would no longer be an issue. Safety of both foodstuffs and medicines is strictly regulated. With medicines, safety is a more relative concept, where benefi ts of the product are compared to side-effects in thorough scientifi c tests and trials. Foods, on the other hand, are not allowed to have side-effects. Hygiene rules and rules on the use of chemicals apply. In China, food safety is currently at focus as China has had several severe food scandals. Newly developed foods are called novel foods, and are specifi cally regulated. The current European novel food regulation from 1997 treats traditional third country products as novel. The Chinese regulation of 2007 also defi nes novel foods as something unfamiliar to a Chinese consumer. The concepts of novel food thus serve a protectionist purpose. As regards marketing, foods are allowed to bear health claims, whereas medicines bear medicinal claims. The separation is legally strict: foods are not to be presented as having medicinal functions. European nutrition and health claim regulation exists since 2006. China also has its regulation on health foods, listing the permitted claims and how to substantiate them. Health claims are allowed only on health foods. The European rules on medicines include separate categories for herbal medicines, traditional herbal medicines, and homeopathic medicines, where there are differing requirements for scientifi c substantiation. The scientifi c and political grounds for the separate categories provoke criticism. At surface, the Chinese legal system seems similar to the European one. To facilitate trade, China has enacted modern laws. Laws are needed as the country moves from planned economy to market economy: ‘rule of law’ needs to replace ‘rule of man’. Instead of being citizens, Chinese people long were subordinates to the Emperor. Confucius himself advised to avoid confl ict. Still, Chinese people do not and cannot always trust the legal system, as laws are enforced in an inconsistent manner, and courts are weak. In China, there have been problems with confl icting national and local laws. In Europe, the competence of the EU vs. the competence of the Member States is still not resolved, even though the European Commission often states that free trade requires harmonisation. Food and medicine regulation is created by international organisations, food and medicine control agencies, standards agencies, companies and their organisations. Regulation can be divided in ‘hard law’ and ‘soft law’. One might claim that hard law is in crisis, as soft law is gaining importance. If law is out of fashion, regulation certainly isn’t. In the future, ‘law’ might mean a process where rules and incentives are created by states, NGOs, companies, consumers, and other stakeholders. ‘Law’ might thus refer to a constant negotiation between public and private actors. Legal principles such as transparency, equal treatment, and the right to be heard would still be important.

Catálise assimétrica no Brasil: desenvolvimento e potencialidades para o avanço da indústria química brasileira

The preparation of enantiomerically pure or enriched substances is of fundamental importance to pharmaceutical, food, agrochemical, and cosmetics industries and involves a growing market of hundreds of billions of dollars. However, most chemical processes used for their production are not environmentally friendly because in most cases, stoichiometric amounts of chiral inductors are used and substantial waste is produced. In this context, asymmetric catalysis has emerged as an efficient tool for the synthesis of enantiomerically enriched compounds using chiral catalysts. More specifically, considering the current scenario in the Brazilian chemical industry, especially that of pharmaceuticals, the immediate prospect for the use of synthetic routes developed in Brazil in an enantioselective fashion or even the discovery of new drugs is practically null. Currently, the industrial production of drugs in Brazil is primarily focused on the production of generic drugs and is basically supported by imports of intermediates from China and India. In order to change this panorama and move forward toward the gradual incorporation of genuinely Brazilian synthetic routes, strong incentive policies, especially those related to continuous funding, will be needed. These incentives could be a breakthrough once we establish several research groups working in the area of organic synthesis and on the development and application of chiral organocatalysts and ligands in asymmetric catalysis, thus contributing to boost the development of the Brazilian chemical industry. Considering these circumstances, Brazil can benefit from this opportunity because we have a wide biodiversity and a large pool of natural resources that can be used as starting materials for the production of new chiral catalysts and are creating competence in asymmetric catalysis and related areas. This may decisively contribute to the growth of chemistry in our country.

INNOVATIVE USE OF A TABLET DEVICE TO DELIVER INSTRUCTION IN UNDERGRADUATE CHEMISTRY LECTURES

This report describes a simple, inexpensive and highly effective instructional model based on the use of a tablet device to enable the real-time projection of the instructor's digitally handwritten annotations to teach chemistry in undergraduate courses. The projection of digital handwriting allows the instructor to build, present and adapt the class contents in a dynamic fashion and to save anything that is annotated or displayed on the screen for subsequent sharing with students after each session. This method avoids the loss of continuity and information that often occurs when instructors switch between electronic slides and white/chalk board during lessons. Students acknowledged that this methodology allows them to follow the instructor's cognitive process and the progressive development of contents during lectures as the most valuable aspect of the implemented instructional model.

Sequences of the coat protein gene from brazilian isolates of Papaya ringspot virus

Papaya ringspot virus (PRSV) is the causal agent of the main papaya (Carica papaya) disease in the world. Brazil is currently the world's main papaya grower, responsible for about 40% of the worldwide production. Resistance to PRSV on transgenic plants expressing the PRSV coat protein (cp) gene was shown to be dependent on the sequence homology between the cp transgene expressed in the plant genome and the cp gene from the incoming virus, in an isolate-specific fashion. Therefore, knowledge of the degree of homology among the cp genes from distinct PRSV isolates which are present in a given area is important to guide the development of transgenic papaya for the control of PRSV in that area. The objective of the present study was to assess the degree of homology among the PRSV cp genes of several Brazilian isolates of this virus. Papaya and PRSV are present in many different ecosystems within Brazil. Twelve PRSV isolates, collected in eight different states from four different geographic regions, were used in this study. The sequences of the cp gene from these isolates were compared among themselves and to the gene used to generate transgenic papaya for Brazil. An average degree of homology of 97.3% at the nucleotide sequence was found among the Brazilian isolates. When compared to 27 isolates from outside Brazil in a homology tree, the Brazilian isolates were clustered with Australian, Hawaiian, and Central and North American isolates, with an average degree of homology of 90.7% among them.

A generalized 1D particle transport method for convection diffusion reaction model

This work is devoted to the development of numerical method to deal with convection diffusion dominated problem with reaction term, non - stiff chemical reaction and stiff chemical reaction. The technique is based on the unifying Eulerian - Lagrangian schemes (particle transport method) under the framework of operator splitting method. In the computational domain, the particle set is assigned to solve the convection reaction subproblem along the characteristic curves created by convective velocity. At each time step, convection, diffusion and reaction terms are solved separately by assuming that, each phenomenon occurs separately in a sequential fashion. Moreover, adaptivities and projection techniques are used to add particles in the regions of high gradients (steep fronts) and discontinuities and transfer a solution from particle set onto grid point respectively. The numerical results show that, the particle transport method has improved the solutions of CDR problems. Nevertheless, the method is time consumer when compared with other classical technique e.g., method of lines. Apart from this advantage, the particle transport method can be used to simulate problems that involve movingsteep/smooth fronts such as separation of two or more elements in the system.

Suomalaisen muotikaupan kansainvälistymisen motiivien vaikutus operaatiomuodon valintaan

Muotikaupan kansainvälistymisen motiivien vaikutusta operaatiomuodon valintaan on aikaisemmin tutkittu niukasti. Tutkijoiden painopiste on ollut lähinnä kansainvälistymisen motiivien selvittämisessä ja eri operaatiomuotojen soveltuvuuden analysoimisessa. Pro gradu -tutkielman tavoitteena on esittää, miten muotikaupan kansainvälistymisen motiivit vaikuttavat operaatiomuodon valintaan suomalaisen yrityksen näkökulmasta. Teorialähtöisen kvalitatiivisen case-tutkimuksen primääriaineisto kerättiin teemahaastatteluin Venäjälle kansainvälistymistä pohtivasta yrityksestä. Tutkimustulokset todistavat muotikaupan kansainvälistymisen motiivien vaikuttavan merkittävästi operaatiomuodon valintaan, mutta motiivien ohella vaikuttavat myös muut tekijät, tärkeimpinä kontrollin tarve ja kohdemaan markkinaolosuhteet. Lisäksi keskeisenä vaikuttavana tekijänä on huomioitava valikoiman sopeutustarve kohdemarkkinoilla. Tulokset osoittavat motiivien sekä muiden tekijöiden ja operaatiomuodon valinnan välisen, kontekstisidonnaisen, kausaalisuhteen lisäksi karkealla tasolla vaikuttavien tekijöiden keskinäistä tärkeysjärjestystä ja vaikutusastetta operaatiomuodon valintaan.

Blogi yrityksen ulkoisen viestinnän uutena kanavana

Työssä tarkastellaan blogin hyödyntämistä yrityksen ulkoisessa viestinnässä. Tutkimuksen empiiriseen osaan on valittu viisi yritystä, joiden blogeja tarkastellaan lähemmin. Työlle asetettiin kolme tutkimuskysymystä: 1) Mitä hyötyä blogista voi olla yritykselle? 2) Mitkä ovat onnistuneen yritysblogin tunnuskriteerit? 3) Kuinka hyvin tarkasteltavat yritysblogit täyttävät onnistuneen yritysblogin tunnuskriteerit ja blogille asetetut viestinnälliset tavoitteet? Työ toteutettiin keräämällä kirjallisuudesta blogilta vaadittavia ominaisuuksia, ja näistä kriteereistä rakennettiin yritysblogien arviointikehys, jonka avulla voidaan tarkastella ja vertailla niiden sisältöä. Onnistuneen blogin tunnuskriteerit jaettiin blogin löydettävyyttä mittaaviin kriteereihin sekä blogilla saavutettavan hyödyn toteutumista määrittäviin tekijöihin. Tutkimuksen keskeiset tulokset osoittavat, että yritysblogilla voidaan saavuttaa kolme merkittävää hyötyä: 1) blogi soveltuu niin yrityksen brändin tunnettuuden kasvattamiseen, 2) asiakassuhteiden luomiseen, ylläpitämiseen ja kehittämiseen kuin myös 3) yrityksen imagon hallintaan. Kaikki tutkimuksessa mukana olleet yritysblogit täyttivät hyvin arviointikehyksen kriteerit ja lisäksi neljä viidestä tutkitusta blogista täytti niille asetetut viestinnälliset tavoitteet.

Muotia, mukavuutta ja mielipiteitä. Kaakeliuuni yhteiskunnallisten muutosten ilmentäjänä keskiajan ja uuden ajan alun Suomessa

Fashion, Comf ort and Conviction is a study investigating the adoption and significance of the ceramic tile stove in medieval and early modern Finland. It presents stove tiles found in archaeological excavations, places the tiles in their cultural contexts and examines them as indicators of various social changes. The early history of the ceramic tile stove goes back to the 12th century in the German-speaking Alpine regions, from where it spread to the Baltic Sea region during the Middle Ages. On the basis of the archaeological finds presented in this study, the introduction of the tile stove in Finland dates to the early 15th century. Its adoption was connected to the increase in foreign trade links and social emulation, the demand for comfort, and innovations in building technology and interior design. Stove tiles also reflect the political and religious convictions of their time and open a fascinating window on everyday life in medieval and early modern Finland.

The Integrin Tail: A Tale of Cell Motility and Division

Integrin transmembrane receptor functions are regulated by adaptor molecules binding to their alpha and beta subunit intracellular domains, or tails, thus affecting integrin traffic and adhesion during e.g. cell motility. Interestingly, many cellular proteins function in both cell motility and cell division, thus raising the possibility that integrins might be involved in regulating the cell cycle. A thorough understanding of cell division is essential in cell biology and in human malignancies. It is well established that failures to complete cell cycle can give rise to genetically unstable cells with tumorigenic properties. Transformed cells promote the disruption of intercellular adhesions such as tight junctions, and this correlates with the onset of cell motility, invasion and unfavorable prognosis in cancer. In this study, we analyzed integrin regulation, mediated by adaptor binding to the  subunit tail, during cell motility and cell division. We revealed a novel molecular mechanism by which Rab21, through association with the integrin alpha subunits, drives integrin endosomal traffic during mitotic phases. In addition, we found indications for this finding in vivo, as RAB21 gene deletions were mapped in ovarian and prostate cancer samples. Importantly, the multinucleated phenotype of cultured ovarian cancer cells could be reverted by Rab21 overexpression. In this thesis work, we also show how the tight junction protein ZO-1 unexpectedly interacts with the 5 integrin cytoplasmic domain in the lamellipodia to promote cell motility and at the cleavage furrow to support separation of the daughter cells. The alpha5-ZO-1 complex formation was dependent on PKC which regulates ZO-1 phosphorylation and its subcellular localization. In addition, by an in situ detection method, we showed that a subset of metastatic human lung cancers expressed the alpha5beta-ZO-1 complex. Taken together, we were able to identify new molecular pathways that regulate integrin functions in an alpha tail-mediated fashion. These findings firmly suggest that genetic alterations in integrin traffic may lead to progression of tumorigenesis as a result of failed cell division. Also, the interplay of integrins and ZO-1 in forming spatially regulated adhesive structures broadens our view of crosstalk between pathways and distinct adhesive structures that can be involved in cancer cell biology.