APTIC : a social network to improve the quality of life of members of patients' associations

Peer-reviewed

History of cholelithiasis and cancer risk in a network of case-control studies.

Background We analyzed the relationship between cholelithiasis and cancer risk in a network of case-control studies conducted in Italy and Switzerland in 1982-2009. Methods The analyses included 1997 oropharyngeal, 917 esophageal, 999 gastric, 23 small intestinal, 3726 colorectal, 684 liver, 688 pancreatic, 1240 laryngeal, 6447 breast, 1458 endometrial, 2002 ovarian, 1582 prostate, 1125 renal cell, 741 bladder cancers, and 21 284 controls. The odds ratios (ORs) were estimated by multiple logistic regression models. Results The ORs for subjects with history of cholelithiasis compared with those without were significantly elevated for small intestinal (OR = 3.96), prostate (OR = 1.36), and kidney cancers (OR = 1.57). These positive associations were observed ≥10 years after diagnosis of cholelithiasis and were consistent across strata of age, sex, and body mass index. No relation was found with the other selected cancers. A meta-analysis including this and three other studies on the relation of cholelithiasis with small intestinal cancer gave a pooled relative risk of 2.35 [95% confidence interval (CI) 1.82-3.03]. Conclusion In subjects with cholelithiasis, we showed an appreciably increased risk of small intestinal cancer and suggested a moderate increased risk of prostate and kidney cancers. We found no material association with the other cancers considered.

World Democratic Governance

The unsustainable politically speaking institutional bipolarisation and recent events in the world arena (11 September 2001, unilateralism and the illegal war brought against Iraq by the USA, failures and blockage of WTO negotiating rounds at Seattle and Cancun, merely rhetorical results from the latest UN summits in Monterrey and Johannesburg) only serves to show just how completely outdated the system of international institutions, born after the Second World War, has become.It is vital, then, for us to establish a new system of global democratic governance, and this entails, amongst other things, In-depth reform of the system of international institutions.

Performance Evaluation of Six-Sectored Configuration in Hexagonal WCDMA (UMTS) Cellular Network Layout

The objective of this master's thesis is to evaluate the optimum performance of sixsectored hexagonal layout of WCDMA (UMTS) network and analyze the performance at the optimum point. The maximum coverage and the maximum capacity are the main concern of service providers and it is always a challenging task for them to achieve economically. Because the optimum configuration of a network corresponds to a configuration which minimizes the number of sites required to provide a target service probability in the planning area which in turn reduces the deployment cost. The optimum performance means the maximum cell area and themaximum cell capacity the network can provide at the maximum antenna height satisfying the target service probability. Hexagon layout has been proven as the best layout for the cell deployment. In this thesis work, two different configurations using six-sectored sites have been considered for the performance comparison. In first configuration, each antenna is directed towards each corner of hexagon, whereas in second configurationeach antenna is directed towards each side of hexagon. The net difference in the configurations is the 30 degree rotation of antenna direction. The only indoor users in a flat and smooth semi-urban environment area have been considered for the simulation purpose where the traffic distribution is 100 Erl/km2 with 12.2 kbps speech service having maximum mobile speed of 3 km/hr. The simulation results indicate that a similar performance can be achieved in both the configurations, that is, a maximum of 947 m cellrange at antenna height of 49.5 m can be achieved when the antennas are directed towards the corner of hexagon, whereas 943.3 m cell range atantenna height of 54 m can be achieved when the antennas are directed towards the side of hexagon. However, from the interference point of view the first configuration provides better results. The simulation results also show that the network is coverage limited in both the uplink and downlink direction at the optimum point.

The electricity distribution network in Saint-Petersburg area and benchmark between Saint-Petersburg and City of Stockholm related distribution companies' performance

The main objective of the Thesis is the description of the electricity distribution networks in Saint-Petersburg area and Stockholm as well. Main similarity and differences in the construction and technicalperformance are presented in the study. Present and future development and investment into the electricity distribution network of OJSC Lenenergo are viewed. The Thesis presents the overview of the power industry reform in Russia. The current state of the electricity distribution sector is described. The study views the participation of the foreign investor "Fortum Power and Heat Oy" inthe development and management of the OJSC Lenenergo. Benchmark comparison of the prices and tangible assets of the main electricity distribution companies in Saint-Petersburg and Stockholm areas is done.

Developing of supplier network in shipbuilding industry

Työn tarkoituksena on selvittää minkälaisen verkoston Aker Yards Oy, kokonaistoimittajat ja kokonaistoimittajien alihankkijat muodostavat. Lisäksi arvioidaan verkostoriskit, joita Aker Yards Oy kohtaa toimiessaan verkostossa. Tutkimus suoritettiin tekemällä kysely verkostossa oleville kokonaistoimittajille sekä haastattelemalla kuutta henkilöä Aker Yards Oy:stä. Suhteita ja verkostoa analysoitiin tutkimalla verkoston yksittäisiä toimijoita sekä näiden välisiä suhteita. Riskejä analysoitiin tarkastelemalla niiden tunnistettuja syitä. Työn tuloksena on verkostokuva, joka piirrettiin kyselytulosten perusteella. Suhteiden ja verkoston analyysillä päädyttiin tehtäviin, joita Aker Yards Oy:n johdon tulisi toteuttaa, jotta verkostosta ja yksittäisistä toimittajista saataisiin irti mahdollisimman paljon. Lisäksi suhteita ja verkostoa käsiteltiin niiden tuloksellisen johtamisen näkökulmasta. Riskianalyysista saatiin tuloksena uhkaavimpien riskien arviointi.

Motives, Challenges and Success Factors in the Business Partner Network

Tässä työssä käsitellään niitä motiiveja, haasteita ja menestystekijöitä, jotka vaikuttavat lisäarvoatuottavassa liiketoimintaverkostossa. Työssä on selvitetty sitä, miten partneriverkostot syntyvät sekä mitkä seikat vaikuttavat siihen jatkuuko yhteistyö vai ei. Motiiveja partneruuteen on tutkittu kirjallisuudesta sekä analysoimalla työssä esitettyä tapausta. Tässä työssä käydään keskustelua myös partneruuden elinkaaresta, jota ei ole käsitellyssä kirjallisuudessa tuotu esille. Työssä esitettyä tapausta arvioitiin lähettämällä siihen liittyneille henkilöille kysely. Kyselyiden lähettämisen jälkeen järjestettiin haastattelu kyselyyn vastanneiden kanssa. Lopputulokset perustuvat pitkälti haastateltujen henkilöiden kanssa käytyihin keskusteluihin. Kävi ilmi, että arvoa tuottavan partneriverkoston yksi tärkeimpiä tavoitteita on saavuttaa jatkuvuutta liiketoiminnallaan. Ainoastaan pitkäaikaisella partneruudella voidaan saavuttaa merkittäviä etuja markkinoilla. Siksi on tärkeätä, jo partnerin valinnassa, kiinnittää huomiota partneruuden jatkuvuuteen pitkällä tähtäimellä. Liiketoimintaverkostossa partneruudesta syntyvät tuotot ja niiden jakaminen on tärkein yksittäinen osaalue. Oleellista partneruuden jatkuvuudelle pitkällä tähtäimellä on jo partneria valittaessa se, että kyetään arvioimaan miten partneruudesta syntyvät tuotot jaetaan tasapuolisesti ja onko partneruudesta syntyvälle liiketoiminnalle jatkuvuutta. Jotta partneriverkostolle asetetut tavoitteet voitaisiin saavuttaa, on tärkeää suunnitella partneriverkoston hallintaa myös operatiivisella tasolla. Lisäksi tärkeää on jakaa verkostolle asetetut yhteiset tavoitteet organisaatioiden sisällä. Jos ylemmänja operatiivisen tason johdon yhteistyö on riittämätöntä, se vaikeuttaa oleellisesti asetettujen tavoitteiden saavuttamista. Tiedon jakaminen aikaisessa vaiheessa sitouttaa eri sidosryhmät paremmin yhteisiin tavoitteisiin.

Testing of Access Network's Internet Protocol Television Features

Testaus on tänä päivänä olennainen osa tuotekehitysprosessia koko tuotteen elinkaaren ajan, myös tietoliikennetekniikassa. Tietoverkoille asetetut tiukat vaatimukset ympärivuorokautisen toimivuuden suhteen nostavatmyös niiden testauksen tason ja laadun merkitystä. Erityisesti verkkojen uudet toiminnallisuudet, joilla ei ole vielä vuosia kestäneen käytön ja kehityksen tuomaa varmuus- ja laatutasoa, tuovat haasteita testauksen toteutukselle. Televisiokuvan välityksen Internetin yli mahdollistavat ominaisuudet ovat esimerkki tällaisista toiminnallisuuksista. Tässä diplomityössä käsitellään Tellabs Oy:n tuotekehitysosastolla vuosina 2005 ja 2006 toteutetun, erään operaattorin laajakaistaliityntäverkon päivitysprojektin testausosuutta. Kattavamman tarkastelun kohteena ovat erityisesti verkkoon lisättyjen laajakaistatelevisio- eli IPTV-toiminnallisuuksien integraatio- ja systeemitestausmenetelmät.

Maintenance and construction outsourcing in a public-owned electricity network company

Euroopan sähkösektori on ollut viimeisen vuosikymmenen suurten mullistusten kourissa. Sähkömarkkinoiden avautumisen jälkeen monopoliliiketoimintaa harjoittavien sähköyhtiöiden on ollut pakko parantaa tuottavuuttaan. Ratkaisuksi tähän on etsitty apua huolto- ja rakennustoimintojen ulkoistamisella. Ulkoistaminen on kuitenkin uusi menetelmä tällä sektorilla. Tämän tutkielman tavoitteena on selvittää syyt, jotka tanskalaisella sähköverkkoyhtiöllä oli huolto- ja rakennustoimintojen ulkoistamiseen, sekä löytää siitä saatavat hyödyt ja siihen sisältyvät riskit. Tutkimus suoritetaan käyttäen apuna kirjallisuutta, saatavilla olevia due diligence-, sekä muita raportteja ja analyysejä, sekä tapausta koskettavien tahojen haastatteluja.Lisäksi sähköverkkoalan asiantuntijoiden kanssa käytyjä konsultointia käytetäänselvitykseen. Tutkimus osoittaa, että perimmäiset ajurit huolto- ja rakennustoimintojen ulkoistamiseen tulivat lainmuutosten ja vapautuneiden sähkömarkkinoiden asettamista paineista. Kunnallisessa organisaatiossa parantaa tehokkuutta ulkoistamalla jotain toimintoja yksityisomisteiselle palvelun tuottajalle. Muut ulkoistamisesta odotetut hyödyt olivat alentuneet kustannukset, virtaviivaisempi organisaation ja sähköverkkoyhtiön tehottomista osista eroon pääseminen ennen sen myymistä.

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.

Transparent and secure remote network storage system using an untrusted server

Työssä kehitettin läpinäkyvä Internet Small Computer Systems Interface-verkkolevyä (iSCSI) käyttävä varmistusjärjestelmä. Verkkolevyn sisältö suojattiin asiakaspään salauskerroksella (dm-crypt). Järjestely mahdollisti sen, että verkkolevylle tallennetut varmuuskopiot pysyivät luottamuksellisina, vaikka levypalvelinta tarjoava taho oli joko epäluotettava tai suorastaan vihamielinen. Järjestelmän hyötykäyttöä varten kehitettiin helppokäyttöinen prototyyppisovellus. Järjestelmän riskit ja haavoittuvuudet käytiin läpi ja analysoitiin. Järjestelmälle tehtiin myös karkea kryptoanalyysi sen teknistenominaisuuksien pohjalta. Suorituskykymittaukset tehtiin sekä salatulle että salaamattomalle iSCSI-liikenteelle. Näistä todettiin, että salauksen vaikutus suorituskykyyn oli häviävän pieni jopa 100 megabittiä sekunnissa siirtävillä verkkonopeuksilla. Lisäksi pohdittiin teknologian muita sovelluskohteita ja tulevia tutkimusalueita.