Hes1 is a critical but context-dependent mediator of canonical Notch signaling in lymphocyte development and transformation.

Although canonical Notch signaling regulates multiple hematopoietic lineage decisions including T cell and marginal zone B cell fate specification, the downstream molecular mediators of Notch function are largely unknown. We showed here that conditional inactivation of Hes1, a well-characterized Notch target gene, in adult murine bone marrow (BM) cells severely impaired T cell development without affecting other Notch-dependent hematopoietic lineages such as marginal zone B cells. Competitive mixed BM chimeras, intrathymic transfer experiments, and in vitro culture of BM progenitors on Delta-like-expressing stromal cells further demonstrated that Hes1 is required for T cell lineage commitment, but dispensable for Notch-dependent thymocyte maturation through and beyond the beta selection checkpoint. Furthermore, our data strongly suggest that Hes1 is essential for the development and maintenance of Notch-induced T cell acute lymphoblastic leukemia. Collectively, our studies identify Hes1 as a critical but context-dependent mediator of canonical Notch signaling in the hematopoietic system.

Estudis sobre l'equitat de gènere en el context de l'educació infantil

La preocupació, com a docents universitaris i professionals de l’educació, per la manca de representació masculina en l’Educació Infantil, ha determinat que el nostre grup de recerca, centrat en estudis sobre la infància, es plantegés la realització de diferents estudis descriptius sobre l’equitat de gènere en aquesta etapa educativa. El primer estudi està centrat en l’home com a professional de l’Educació Infantil, com a estudiant i com a professio· nal en actiu. El segon estudi està centrat en l’avaluació de l’equitat de gènere en la pràctica educativa a l’escola, a Catalunya. I finalment, el tercer estudi, focalitza la seva mirada en el context cultural, portant a terme un estu· di paral·lel entre les realitats educatives de Catalunya i La Paz (Bolívia). Els resultats, malgrat que es detecten petits avenços en la presència del valor de l’equitat de gènere en els centres educatius, confirmen les dificultats, existents encara, per realitzar pràctiques de qualitat que puguin incidir vers un canvi social. Considerem que aquest canvi només s’aconseguirà quan es plantegi seriosament la necessitat d’aquest valor social i es treballi no solament des de l’escola, sinó també des de dinàmiques laborals, mediàtiques, familiars i socials. Aquest article recull les reflexiones que deriven de les tres recerques esmentades.

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.

Multisensory context portends object memory.

Multisensory processes facilitate perception of currently-presented stimuli and can likewise enhance later object recognition. Memories for objects originally encountered in a multisensory context can be more robust than those for objects encountered in an exclusively visual or auditory context [1], upturning the assumption that memory performance is best when encoding and recognition contexts remain constant [2]. Here, we used event-related potentials (ERPs) to provide the first evidence for direct links between multisensory brain activity at one point in time and subsequent object discrimination abilities. Across two experiments we found that individuals showing a benefit and those impaired during later object discrimination could be predicted by their brain responses to multisensory stimuli upon their initial encounter. These effects were observed despite the multisensory information being meaningless, task-irrelevant, and presented only once. We provide critical insights into the advantages associated with multisensory interactions; they are not limited to the processing of current stimuli, but likewise encompass the ability to determine the benefit of one's memories for object recognition in later, unisensory contexts.

Revenue Logic inSoftware Business Context

Tutkimuksen tavoitteena oli selvittää ohjelmistotoimialan avaintekijöitä, jotka vaikuttavat yrityksen ansaintalogiikkaan sekä lisätä tietoisuutta ansaintalogiikan muodostumisesta pienissä ja keskisuurissa ohjelmistoyrityksissä. Tutkimuksen teoreettisessa osassa keskityttiin tarkastelemaan ansaintalogiikan, strategian ja liiketoimintamallin käsitteiden suhteita sekä arvioitiin toimialan osatekijöiden, hinnoitteluperiaatteiden ja ansaintamallien vaikutusta ansainnan muodostumiseen ohjelmistotoimialalla. Ohjelmistotuote ja - palveluliiketoimintaa koskien oli merkityksellistä tutkia tuotteistamisasteen ja arvoketjujen vaikutusta ansaintalogiikan muodostumisessa sekä esitellä erilaisia, tyypillisiä ohjelmistotoimialalla käytettäviä hinnoittelumenetelmiä. Työn empiirisessä osassa tarkasteltiin 23 suomalaisen ohjelmistoalan yrityksen ansaintalogiikkaa. Tiedot kerättiin haastatteluin ja analysoitiin laadullisen tutkimuksen keinoin. Tutkimustulokset korostivat ansaintalogiikan 'epämääräisyyttä' terminä mutta osoittivat, että ydinliiketoimintaan keskittyminen, tuote-, palvelu-, tai projektiliiketoiminnan osaaminen, tuotteistusaste ja kanavavalinnat ovat avaintekijöitä ansaintalogiikanmuodostumisessa. Ansaintalogiikan muodostamiseen liittyy paljon yrityksen sisäisiä ja ulkoisia haasteita sekä muutospaineita, eikä ohjelmistotoimialalla ole todennettavissa yhtä yleismaailmallista, menestyksen takaavaa ansaintalogiikkaa.

The Role and Measurement of Social Capital in New Technology-Based Start-up Context

Tämän Pro gradu-tutkielman tavoitteena olirakentaa esiymmärrys sosiaalisen pääoman roolista ja mittaamisesta uuden teknologian start-up yrityksissä. Pääasiallisena tarkoituksena tässä tutkimuksessa olilöytää sosiaalisen pääoman ja start-up yrityksen tuloksellisuuden välille yhdistävä tekijä. Tutkimuksen empiirinen aineisto kerättiin pääasiallisesti kuuden OKO Venture Capitalin sijoitusportfolioon sisältyvien case-yritysten kvalitatiivisten teemahaastatteluiden sekä kvantitatiivisten kyselylomakkeiden avulla. Kvalitatiivisten haastatteluiden tulosten perusteella sosiaalisen pääoman ja tuloksellisuuden välille löytyi yhdistävä tekijä, jota käytettiin myöhemmin hyväksi kvantitatiivisessa kyselylomakkeessa. Tämän tutkielman tulokset osoittivat, että startegisen päätöksenteon kautta sosiaalinen pääoma vaikuttaa osittain start-up yritysten tuloksellisuuteen. Manageriaalisesti tärkempi löydös tässä tutkimuksessa oli kuitenkin se, että sosiaalista pääomaa voidaan käyttää hyväksi ennustettaessa uuden teknologian start-up yritysten tulevaisuuden kassavirtoja.

From the Resource-Base to Firm Boundaries in the Electricity Network Business - Case Lappeenrannan Energia Oy

Tutkielman tavoitteena oli selvittääcase -yrityksen resurssi- ja kyvykkyyspohjaa resurssiperustaisen näkemyksen mukaan, sekä yrityksen rajoja transaktiokustannusteorian mukaan. Tutkimusongelmia lähestyttiin kirjallisuuskatsauksella, puoli-strukturoiduilla teemahaastatteluilla, sekä kyselylomakkeilla. Tutkielman päätuloksiksi voidaan Tukea löydetty resurssikuilu, resurssien ja kyvykkyyksien tutkinta, sekä kyselylomakkeiden rakentaminen ja käyttö. Tutkielman paljastamasta kuilusta voidaan erottaa kolme päähaastetta; ikääntyvät sähköverkot, ikääntyvä henkilökunta ja liiketoimintaosaamisen puute. Lisäksi resurssien ja kyvykkyyksien tutkinta nosti esille organisaation rutiineja ja prosesseja, ja kyselylomakkeet osoittautuivat varsin toimiviksi tutkimuksen kontekstissa. Yhteenvetona voidaan todeta, että sähköverkkoliiketoiminta ja case yritys ovat suuren rakennemuutoksen alla, joka tuo mukanaan suuria haasteita myös lähitulevaisuudessa.

Autoevaluación intercativa y lúdica de Tecnología Farmacéutica

[eng] The individual work of the student, in the European space for higher education, takes a particular relevance. At the same time, in this context, a complex challenge is presented to the professors, in the educational and formative work aimed at the students as well as in the organization of educational plans. Among the different activities that the system of ECTS comprises, we can highlight the preparation and accomplishment of examinations. This fact means to integrate into the learning process the individual and autonomous work that the students have to carry out to acquire the knowledge and to surpass the evaluation test. To achieve this objective, a database including multiple choice questions with three possible answers has been developed (similar to those composing part of the Pharmaceutical Technology test). This database has a design that facilitates its use by professors and students interested in this area and allows as the interactive evaluation of obligatory and optional subjects from the formal point of view, as a corporate recreational environment to make their employment more attractive for the students. The edition of the Web page of the Pharmaceutical Technology Teaching Innovation Group of the UB has been used to place this database within everybody"s reach. [spa] El trabajo individual del alumno adquiere, dentro del marco europeo de educación superior, una particular relevancia. Al mismo tiempo, en este contexto, a los profesores se nos presenta un reto complejo, tanto en nuestra labor docente y formativa del alumno, como en la organización de los planes docentes. De las distintas actividades que engloba el crédito europeo podemos destacar la preparación y realización de exámenes, hecho que supone integrar en el proceso de aprendizaje el trabajo individual y autónomo que realiza el estudiante para adquirir los conocimientos y superar las pruebas de evaluación. Para conseguir este objetivo se ha planteado la elaboración de una base de preguntas con tres respuestas posibles (del tipo de las que componen parte de los exámenes de Tecnología Farmacéutica), en forma de base de datos con un formato que facilite su utilización por parte de profesores y alumnos interesados en este ámbito y que permita tanto la evaluación interactiva de las asignaturas troncales y optativas desde el punto de vista formal, como su aplicación en un entorno lúdico corporativo para hacer más atrayente su empleo por los estudiantes. Se ha aprovechado la edición de la página Web del Grupo de Innovación Docente de Tecnología Farmacéutica de la UB para ponerlo al alcance de todos.

Une étude clinique de l'activité de médecin de premier secours : vers une modélisation d'une profession complexe

Ce travail a pour objectif d'étudier l'évolution du métier de médecin de premier recours à la lumière du réel de son activité. Afin de pallier les lacunes de la littérature, nous proposons d'investiguer les perceptions et les pratiques rapportées de médecins de premier recours, considérant leur activité comme située dans un contexte spécifique. Un cadre théorique multiréférencé, intégrant les apports de Bischoff (2012), de la théorie de l'activité (Engeström et al., 1999), de l'ergonomie (Daniellou, 1996 ; Falzon, 2004a; Leplat, 1997) et de certains courants de la psychologie du travail (Curie et al., 1990 ; Curie, 2000b ; Malrieu, 1989) permet de tenir compte de la complexité du travail des médecins de premier recours. Une méthodologie mixte, alliant une approche qualitative par entretiens semi-structurés (n=20) à une approche quantitative par questionnaire (n=553), a été développée. Les résultats de l'analyse thématique des entretiens mettent en évidence trois thèmes majeurs : l'Evolution du métier (Thème 1), caractérisé par les changements perçus, les demandes des populations qui consultent et les paradoxes et vécus des médecins ; les Ajustements et supports (Thème 2) mis en place par les médecins pour faire face aux changements et aux difficultés de leur métier ; les Perceptions et les attentes par rapport au métier (Thème 3), mettant en avant des écarts perçus entre la formation et la réalité du métier. La partie quantitative permet de répondre aux questionnements générés à partir des résultats qualitatifs et de généraliser certains d'entre eux. Suite à l'intégration des deux volets de l'étude, nous présentons une nouvelle modélisation du métier de médecin de premier recours, soulignant son aspect dynamique et évolutif. Cette modélisation rend possible l'analyse de l'activité réelle des médecins, en tenant compte des contraintes organisationnelles, des paradoxes inhérents au métier et du vécu des médecins de premier recours. L'analyse des limites de cette étude ouvre à de nouvelles perspectives de recherche. A l'issue de ce travail, nous proposons quelques usages pragmatiques, qui pourront être utiles aux médecins de premier recours et aux médecins en formation, non seulement dans la réalisation de leur activité, mais également pour le maintien de leur équilibre et leur épanouissement au sein du métier. - This study aims to investigate the evolution of primary care physicians' work, in the light of the reality of their activity. In order to overcome the limitations of the literature, we propose to focus on primary care physicians' reported perceptions and practices, considering their activity as situated in a specific context. The theoretical framework refers to Bischoff (2012), Activity theory (Engeström et al., 1999), ergonomy (Daniellou, 1996; Falzon, 2004a; Leplat, 1997) and work psychology (Curie et al., 1990 ; Curie, 2000b ; Malrieu, 1989) and enables to take into account the complexity of primary care physicians' work. This mixed methods study proposes semi-structured interviews (n=20) and a questionnaire (n=553). Thematic analysis of interviews points out three major themes : Evolution of work (Theme 1) is characterised by perceived changes, patients' expectations and paradoxes ; Adjustments and supports (Theme 2), that help to face changes and difficulties of work ; Perceptions related to work, including differences between work reality as represented during medical education/training and actual work reality. Quantitative part of the study enables to answer questions generated from qualitative results and to generalise some of them. Integration of qualitative and quantitative results leads to a new modelling of primary care physicians ' work, that is dynamic and evolutionary. This modelling is useful to analyse the primary care physicians' activity, including organisational constraints, paradoxes of work and how primary care physicians are experiencing them. Despite its limitations, this study offers new research perspectives. To conclude, we state pragmatic recommendations that could be helpful to primary care physicians in private practice and junior doctors, in order to realise their activity, to maintain their balance and to sustain their professional fulfilment.

Emerging paradigms and questions on pro-angiogenic bone marrow-derived myelomonocytic cells.

Cancer-related inflammation has emerged in recent years as a major event contributing to tumor angiogenesis, tumor progression and metastasis formation. Bone marrow-derived and inflammatory cells promote tumor angiogenesis by providing endothelial progenitor cells that differentiate into mature endothelial cells, and by secreting pro-angiogenic factors and remodeling the extracellular matrix to stimulate angiogenesis though paracrine mechanisms. Several bone marrow-derived myelonomocytic cells, including monocytes and macrophages, have been identified and characterized by several laboratories in recent years. While the central role of these cells in promoting tumor angiogenesis, tumor progression and metastasis is nowadays well established, many questions remain open and new ones are emerging. These include the relationship between their phenotype and function, the mechanisms of pro-angiogenic programming, their contribution to resistance to anti-angiogenic treatments and to metastasis and their potential clinical use as biomarkers of angiogenesis and anti-angiogenic therapies. Here, we will review phenotypical and functional aspects of bone marrow-derived myelonomocytic cells and discuss some of the current outstanding questions.

Les "Questions et réponses sur les évangiles" d'Eusèbe de Césarée: étude et édition du résumé grec

Cette thèse propose la première édition critique de l?une des traditions les plus importantes des Questions et réponses sur les évangiles d?Eusèbe de Césarée, dont l?original est perdu. Il s?agit de l?édition du manuscrit contenant l?anthologie grecque du manuscrit Vaticanus Pal. Gr. 220. Cette anthologie est composée presque intégralement d?une suite d?extraits du texte original, non résumés, dont l?auteur n?est pas Eusèbe et dont la date ne peut pas être reportée avant le V-VIème siècle. Cette édition est accompagnée par une traduction française, la première dans une langue moderne, ainsi que d?une introduction concernant le contexte historique et d?un commentaire visant à comparer l?anthologie avec les autres traditions fragmentaires ainsi qu?à étudier les sources et la fortune de ce texte eusébien.