Osakeyhtiölain maksukykytesti pienissä osakeyhtiöissä - tilitoimiston rooli neuvonantajana

Osakeyhtiölakiin on vuodesta 2006 asti sisältynyt maksukykytesti (OYL 13:2), jonka tulkinnallinen epäselvyys on motivoinut useita tutkimuksia ja melko kriittistäkin kirjoittelua. Säännöksen tarkoituksena on ehkäistä osakeyhtiön velkojia uhkaava varojenjako velvoittamalla yhtiön johto huolellisuusvelvoitteensa nojalla arvioimaan varojenjaon vaikutukset yhtiön maksukyvyn säilymiseen. Oikeuskäytännön puuttuessa maksukykytestin toteuttamistapaan liittyy kuitenkin edelleenkin merkittävää epävarmuutta. Tämän tutkimuksen tavoitteena on pyrkiä selvittämään, miten osakeyhtiölain mukainen maksukykytesti pitäisi toteuttaa pienissä osakeyhtiöissä, joiden taloushallinto on kokonaan tai osittain ulkoistettu tilitoimistolle. Olennainen osa tutkimuksen tavoitetta on ottaa kantaa tilitoimiston rooliin maksukykytestin toteuttamisessa. Tutkimuksen johtopäätöksenä voidaan todeta, että yksityiskohtaisten tilinpäätöksen tunnuslukuihin perustuvien maksukykyarvioiden laatiminen maksukykytestin toteuttamiseksi on pienissä osakeyhtiöissä pääsääntöisesti tarpeetonta. Merkitystä tulisi sen sijaan antaa yhtiön johdolla olevalle hiljaiselle tiedolle, sillä yhtiön johto tuntee yrityksen tilanteen parhaiten ja kykenee siten myös arvioimaan tuleva kehitystä. Tilitoimiston rooliksi jää tällöin varmistaa, että asiakasyrityksen johto tuntee oman vastuuasemansa. Tutkimuksen perusteella tilitoimistot voisivat myös hyödyntää omaa asemaansa pienten yhtiöiden neuvonantajina nykyistä paremmin ohjeistamalla asiakasyrityksiään dokumentoimaan maksukykytestin hallituksen kokouspöytäkirjaan esimerkiksi osana hallituksen osingonjakoehdotusta.

Personal branding on social media - The characteristics of strong personal brands in Finland

The purpose of the study is to define the characteristics of strong personal brands on social media in Finland. Personal branding as a phenomenon is no longer limited to celebrities and political leaders. The digital revolution and the change in online behavior have created the need for a deeper investigation of the characteristics of strong personal brands on social media. The work of different academics on personal branding are examined to gain a comprehensive understanding on this research topic that has gone through a revolution during the last decade. Early impression management theory is refined to include elements from more modern literature related to personal branding, brand identity management and social media to create a theoretical framework that simplifies the process of personal brand building on social media. The framework consisting of three phases clarifies the process of modern personal branding. The results of the study are presented in line with three research themes derived from the theoretical framework: the background of the brand, the brand identity management and the social media behavior and activities. Mixed methods are used in the research as means to broaden perception on the subject. The quantitative part of the study defines general characteristics concerning the most follower personal brands in Finland in three social media channels – Facebook, Instagram and Twitter. The other part of the research was conducted by single case study including two Finnish personal brands cases to provide a deeper understanding of personal branding practices of strong social media personal brands. The results of the study show that the most used social media channels differ in terms of the personal brand characteristics and personal branding activities. Due to the characteristics of the channels also the post activities of the personal brands differ quite significantly. It can be also inferred that there is a difference between brands with an existing offline awareness and the brands with no awareness before joining the social media. In order to reduce the gap between the ideal brand image and the current image, the brand should have a clear vision as well as a good understanding of the target group and the value it creates for its target audience. The brand identity needs to be managed by communicating with the target audience authentically in the right channels, with relevant content. The dedication, the target group’s behavior and the ability to create valuable and relevant content determines the right tactics for social media personal branding.  

Enfermedad tiroidea autoinmune en pacientes colombianos con lupus eritematoso sistémico

Objetivos: Determinar la prevalencia y los factores asociados con el desarrollo de hipotiroidismo autoinmune (HA) en una cohorte de pacientes con lupus eritematoso sistémico (LES), y analizar la información actual en cuanto a la prevalencia e impacto de la enfermedad tiroidea autoinmune y la autoinmunidad tiroidea en pacientes con LES. Métodos: Este fue un estudio realizado en dos pasos. Primero, un total de 376 pacientes con LES fueron evaluados sistemáticamente por la presencia de: 1) HA confirmado, 2) positividad para anticuerpos tiroperoxidasa/tiroglobulina (TPOAb/TgAb) sin hipotiroidismo, 3) hipotiroidismo no autoinmune, y 4) pacientes con LES sin hipotiroidismo ni positividad para TPOAb/TgAb. Se construyeron modelos multivariados y árboles de regresión y clasificación para analizar los datos. Segundo, la información actual fue evaluada a través de una revisión sistemática de la literatura (RLS). Se siguieron las guías PRISMA para la búsqueda en las bases de datos PubMed, Scopus, SciELO y Librería Virtual en Salud. Resultados: En nuestra cohorte, la prevalencia de HA confirmado fue de 12% (Grupo 1). Sin embargo, la frecuencia de positividad para TPOAb y TgAb fue de 21% y 10%, respectivamente (Grupo 2). Los pacientes con LES sin HA, hipotiroidismo no autoinmune ni positividad para TPOAb/TgAb constituyeron el 40% de la corhorte. Los pacientes con HA confirmada fueron estadísticamente significativo de mayor edad y tuvieron un inicio tardío de la enfermedad. El tabaquismo (ORA 6.93, IC 95% 1.98-28.54, p= 0.004), la presencia de Síndrome de Sjögren (SS) (ORA 23.2, IC 95% 1.89-359.53, p= 0.015) y la positividad para anticuerpos anti-péptido cíclico citrulinado (anti-CCP) (ORA 10.35, IC 95% 1.04-121.26, p= 0.047) se asociaron con la coexistencia de LES-HA, ajustado por género y duración de la enfermedad. El tabaquismo y el SS fueron confirmados como factores predictivos para LES-HA (AUC del modelo CART = 0.72). En la RSL, la prevalencia de ETA en LES varío entre 1% al 60%. Los factores asociados con esta poliautoinmunidad fueron el género femenino, edad avanzada, tabaquismo, positividad para algunos anticuerpos, SS y el compromiso articular y cutáneo. Conclusiones: La ETA es frecuente en pacientes con LES, y no afecta la severidad del LES. Los factores de riesgo identificados ayudarán a los clínicos en la búsqueda de ETA. Nuestros resultados deben estimular políticas para la suspensión del tabaquismo en pacientes con LES.

High resolution photoacoustic overtone spectroscopy of monofluoroacetylene, HCCF, with a titanium:sapphire ring laser

Intracavity photoacoustic overtone spectrum of monofluoroacetylene, HCCF, has been recorded in the wave number region 10 750–14 500 cm−1 with a titanium:sapphire ring laser. The spectrum contains many dense vibration–rotation band systems which can be resolved with Doppler limited resolution. Altogether 58 individual overtone bands have been analyzed rotationally. Many of the observed bands show perturbations of which some have been attributed to anharmonic resonance interactions. A Fermi resonance model based on conventional rectilinear normal coordinate theory has been used to assign vibrationally bands from this work and from earlier studies. Many of the observed vibrational term values and rotational constants can be reproduced well with this model. The results show the importance of the Fermi resonance interactions at the high overtone excitations.

Leitura (in) fluente : reflexão sobre a literatura especializada, a arquitetura de Curitiba nos anos 50 e algumas obras do período

Em Leitura (in)fluente é exposta a idéia de que a literatura especializada em arquitetura, tanto livros como revistas, foi uma fonte de informação, instrução , educação e mesmo inspiração para os autores, engenheiros e arquitetos, que fizeram a arquitetura do Paraná nos anos 1950 elaborando para Curitiba projetos arquitetônicos vinculados às idéias modernistas tais como eram praticadas em centros mais avançados. Apresenta também a literatura disponível na época, resgatada dos acervos remanescentes em bibliotecas públicas e particulares, procurando estabelecer um vínculo entre as obras locais e as divulgadas em revistas e livros. Apresenta ainda três destes autores, pessoalmente entrevistados, demonstrando através de suas obras e opiniões a comprovação da idéia sugerida no trabalho. São eles: Rubens Meister, engenheiro civil, autor do projeto do Teatro Guaíra; Romeu Paulo da Costa, engenheiro civil, autor da Biblioteca Pública do Paraná e Elgson Ribeiro Gomes, arquiteto diplomado depois de completar o curso de engenharia civil, autor de inúmeros edifícios residenciais e comerciais com caracter modernista. A dissertação é completada com a demonstração da idéia inicial através de uma análise comparativa entre obras da cidade e obras publicadas que apresentam caráter de similaridade pelo pensamento arquitetônico adotado.

Jornalismo online na sociedade da informação : como um grupo de internautas de Santa Catarina avalia a qualidade do Terra Notícias e do Diário Catarinense

A presente dissertação realiza um estudo comparativo de casos, representados por dois jornais online: Terra Notícias e Diário Catarinense, tendo como ponto de partida o estabelecimento das seguintes categorias: conteúdo disponível, ergonomia do sistema hipermídia e recursos de interatividade, levantados a partir de uma revisão bibliográfica sobre o tema. Para chegar a esse objetivo, são utilizadas técnicas variadas de pesquisa, como pesquisa bibliográfica, aplicação de questionário para obtenção de dados quantitativos e qualitativos e observação estruturada a partir de categorias pré-estabelecidas. A pesquisa ainda aplica uma ferramenta para mensuração da qualidade percebida, com a finalidade de verificar a avaliação dos internautas catarinenses em relação aos dois jornais online em questão. A ferramenta de pesquisa foi construída a partir de modelo proposto por Sousa (2001), e ampliada com base nas mesmas categorias utilizadas para a análise comparativa.

Cartel deterrence and settlements: the Brazilian experience

Settlements are an important part of a program of cartel deterrence, particularly when the likelihood of conviction and the litigation costs are higher. This type of negotiated procedure to reach finality is in essence complementary to the fully adversarial procedures associated to the trial by the administrative or judicial courts, and to other investigative instruments, such as the leniency agreement. The Brazilian experience provides some insights about the different models of direct settlement in cartel cases and the complex interaction among settlements, leniency agreements, and trial outcome. First, there is leeway for the complementary models of settlements, the first oriented mainly to increasing the likelihood of detection, and the second oriented to saving social costs of litigation. Second, the concern with the preservation of the demand for leniency agreements led the competition authority to restrict the use of settlements, which are effectively designed for the defendants that are likely guilty and give higher value to finality. The recent experience illustrates that the current settlement policy has not caused any adverse effect on leniency agreements, while reducing litigation costs and granting finality in some cases.

Measurement of inclusive differential cross sections for Upsilon(1S) production in p(p)over-bar collisions at root s=1.96 TeV

We present measurements of the inclusive production cross sections of the Upsilon(1S) bottomonium state in p (p) over bar collisions at root s=1.96 TeV. Using the Upsilon(1S)->mu(+)mu(-) decay mode for a data sample of 159 +/- 10 pb(-1) collected by the D0 detector at the Fermilab Tevatron collider, we determine the differential cross sections as a function of the Upsilon(1S) transverse momentum for three ranges of the Upsilon(1S) rapidity: 0 <\y(Upsilon)\<= 0.6, 0.6 <\y(Upsilon)\<= 1.2, and 1.2 <\y(Upsilon)\<= 1.8.

Measurement of the ratio of B+ and B-0 meson lifetimes

The ratio of the B+ and B-0 meson lifetimes was measured using data collected in 2002-2004 by the D0 experiment in Run II of the Fermilab Tevatron Collider. These mesons were reconstructed in B&RARR;μ(+)ν D*-X decays, which are dominated by B-0 and B&RARR;μ(+)ν(D) over bar X-0 decays, which are dominated by B+. The ratio of lifetimes is measured to be τ(+)/τ(0)=1.080&PLUSMN; 0.016(stat)&PLUSMN; 0.014(syst).

Search for right-handed W bosons in top quark decay

We present a measurement of the fraction f(+) of right-handed W bosons produced in top quark decays, based on a candidate sample of t (t) over bar events in the lepton+jets decay mode. These data correspond to an integrated luminosity of 230 pb(-1), collected by the D0 detector at the Fermilab Tevatron p (p) over bar Collider at root s=1.96 TeV. We use a constrained fit to reconstruct the kinematics of the t (t) over bar and decay products, which allows for the measurement of the leptonic decay angle theta(*) for each event. By comparing the cos theta(*) distribution from the data with those for the expected background and signal for various values of f(+), we find f(+)=0.00 +/- 0.13(stat)+/- 0.07(syst). This measurement is consistent with the standard model prediction of f(+)=3.6 x 10(-4).

Search for resonant second generation slepton production at the Fermilab Tevatron

We present a search for supersymmetry in the R-parity violating resonant production and decay of smuons and muon sneutrinos in the channels mu ->chi(0)(1)mu, mu ->chi(0)(2,3,4)mu, and nu(mu)->chi(+/-)(1,2)mu. We analyzed 0.38 fb(-1) of integrated luminosity collected between April 2002 and August 2004 with the D0 detector at the Fermilab Tevatron Collider. The observed number of events is in agreement with the standard model expectation, and we calculate 95% C.L. limits on the slepton production cross section times branching fraction to gaugino plus muon, as a function of slepton and gaugino masses. In the framework of minimal supergravity, we set limits on the coupling parameter lambda(')(211), extending significantly previous results obtained in Run I of the Tevatron and at the CERN LEP collider.

Search for production of single top quarks via tcg and tug flavor-changing-neutral-current couplings

We search for the production of single top quarks via flavor-changing-neutral-current couplings of a gluon to the top quark and a charm (c) or up (u) quark. We analyze 230 pb(-1) of lepton+jets data from p (p) over tilde collisions at a center of mass energy of 1.96 TeV collected by the D0 detector at the Fermilab Tevatron Collider. We observe no significant deviation from standard model predictions, and hence set upper limits on the anomalous coupling parameters kappa(c)(g)/Lambda and kappa(u)(g)/Lambda, where kappa(g) define the strength of tcg and tug couplings, and Lambda defines the scale of new physics. The limits at 95% C.L. are kappa(c)(g)/Lambda < 0.15 TeV-1 and kappa(u)(g)/Lambda < 0.037 TeV-1.

Search for the flavour-changing neutral current B-s(0)->mu+mu- in p(p)over-bar collisions at root s=1.96 TeV with the D0 dectector

We present the results of a search for the flavor-changing neutral current decay B-s(0)-->mu(+)mu(-) using a data set with integrated luminosity of 240 pb(-1) of p (p) over bar collisions at roots=1.96 TeV collected with the D0 detector in run II of the Fermilab Tevatron collider. We find the upper limit on the branching fraction to be B(B-s(0)-->mu(+)mu(-))less than or equal to5.0x10(-7) at the 95% C.L. assuming no contributions from the decay B-d(0)-->mu(+)mu(-) in the signal region. This limit is the most stringent upper bound on the branching fraction B-s(0)-->mu(+)mu(-) to date.

Search for first-generation scalar leptoquarks in p(p)over-bar collisions at root s=1.96 TeV

We report on a search for pair production of first-generation scalar leptoquarks (LQ) in p (p) over bar collisions at root s=1.96 TeV using an integrated luminosity of 252 pb(-1) collected at the Fermilab Tevatron collider by the D0 detector. We observe no evidence for LQ production in the topologies arising from LQ(LQ) over bar -> eqeq and LQ(LQ) over bar -> eq nu q, and derive 95% C.L. lower limits on the LQ mass as a function of beta, where beta is the branching fraction for LQ -> eq. The limits are 241 and 218 GeV/c(2) for beta=1 and 0.5, respectively. These results are combined with those obtained by D0 at root s=1.8 TeV, which increases these LQ mass limits to 256 and 234 GeV/c(2).

Measurement of the t(t)over-bar production cross section in p(p)over-bar collisions at root s=1.96 TeV using lepton plus jets events with lifetime b-tagging

We present a measurement of the top quark pair (t (t) over bar) production cross section (sigma(t (t) over bar)) in pp collisions at root s = 1.96 TeV using 230 pb(-1) of data collected by the DO experiment at the Fermilab Tevatron Collider. We select events with one charged lepton (electron or muon), missing transverse energy, and jets in the final state. We employ lifetime-based b-jet identification techniques to further enhance the t F purity of the selected sample. For a top quark mass of 175 GeV, we measure sigma(t (t) over bar) 8.6(-1.5)(+1.6) (stat. + syst.) +/- 0.6(lumi.) pb, in agreement with the standard model expectation. (c) 2005 Published by Elsevier B.V.