Taloushallinnon toimintastrategia

Tämän tutkimuksen tavoitteena on luoda taloushallinnon toimintastrategia voimakkaasti kasvavalle huonekalualan vähittäiskauppakonsernille. Tavoitteena oli tutkia kasvua ja sen vaikutusta yrityksen taloushallinnon prosesseihin sekä luoda toimiva prosessi kasvun eri vaiheisiin. Tutkimus luokitellaan toimintatutkimukseksi, jonka tavoitteena on kehittää toimintoja tutkimuksen aikana ja sen jälkeen. Tutkimuksen teoriaosassa tarkastellaan kasvua käsitteenä sekä kasvun vaikutuksia yrityksen toimintoihin ja johtamiseen. Toisessa vaiheessa tutustutaan huonekalujen vähittäiskauppaan toimialana sekä luodaan katsaus alan tulevaisuudennäkymiin muuttuvassa liiketoimintaympäristössä. Tämän lisäksi tutkitaan taloushallinnon muuttuneita haasteita yleisesti sekä kasvun tuomia lisähaasteita taloushallinnon toiminnoille. Aineiston perusteella voidaan todeta, että kasvu aiheuttaa yritykselle ja sen johtamiselle aina lisää haasteita. Johdon on kyettävä sopeuttamaan yrityksen toimintoja kuhunkin kasvuvaiheeseen dynaamisessa liiketoimintaympäristössä, jossa pysyvää on vain muutos. Yrityksen kasvaessa toiminnot väistämättä ammattimaistuvat ja institutionaalistuvat, niin myös taloushallinnon johtaminen ja prosessit. Taloushallinnon on pystyttävä toimimaan johdon tukena ja sparraajana kaikissa liiketoimintapäätöksissä. Talousjohdon tehtävänä on myös toimia organisaatiossa taloudellisen tietämyksen levittäjänä ja valmentajana.

L'insatisfaction des besoins en soins de support chez les patients atteints d'un cancer du poumon en fonction du genre, de l'âge et du tabagisme : étude descriptive corrélationnelle transversale

Les patients atteints d'un cancer du poumon souffrent de différents troubles physiques et psychosociaux sévères causés par la maladie et son traitement. Ces troubles engendrent plusieurs besoins en soins de support chez les patients. Afin de satisfaire leurs besoins et de leur offrir la meilleure qualité de soins possible, l'identification des besoins en soins de support des patients devient primordiale. But : Le but de l'étude est, dans un premier temps, d'identifier et de décrire les besoins insatisfaits en soins de support pour les patients souffrant d'un cancer du poumon pendant la phase de chimiothérapie dans un Centre Hospitalier Universitaire en Suisse (CHU). Dans un second temps, le but de l'étude est également d'explorer l'éventuelle existence de différences quant au degré d'insatisfaction, tel qu'exprimé par les patients, notamment en fonction de l'âge, du genre et du tabagisme des patients. Cadre théorique : La présente étude se base sur la théorie du déficit d'auto-soin de Dorothea Orem. Méthode : Le travail de recherche s'est basé sur un devis descriptif corrélationnel transversal. L'échantillon, composé de 26 patients atteints d'un cancer du poumon, a été recruté selon la méthode non probabiliste accidentelle dans le service d'oncologie ambulatoire du CHU. Le recueil des données a été effectué à travers deux questionnaires auto-administrés aux patients (Supportive Care Needs Survey Short Form 34 et un questionnaire socio-démographique). Les données médicales ont été recueillies par l'étudiant chercheur à travers la consultation des dossiers médicaux. Résultats : Les résultats montrent que les besoins les plus insatisfaits chez les patients se regroupent surtout autour des besoins liés aux aspects psychologiques et physiques/vie quotidienne. Les patients expriment aussi un degré d'insatisfaction par rapport aux besoins en information ainsi qu'aux soins et au soutien prodigués par les soignants. Les deux besoins le plus fréquemment (65,38 %) exprimés comme insatisfaits par les patients ont été : « être informé de ce que vous pouvez faire vous-même pour aller mieux » et « l'incertitude face à l'avenir ». Les différences des degrés d'insatisfaction, tel qu'exprimés par les patients, en fonction de l'âge, du genre du tabagisme ont permis de poser des hypothèses quant aux relations entre ces variables et le degré d'insatisfaction : les femmes seraient plus insatisfaites de toutes les dimensions liées aux besoins en soins de support ; les patients d'âge égal ou supérieur à 65 ans seraient plus insatisfaits quant aux besoins physiques/vie quotidienne, psychologiques et de soutien; les patients d'âge inférieur à 65 ans seraient plus insatisfaits quant aux besoins liés à la sexualité; les non-fumeurs avant le diagnostic seraient plus insatisfaits quant aux besoins physiques/vie quotidienne, d'information et sexuels ; les patients qui arrêtent de fumer après le diagnostic seraient plus insatisfaits quant aux besoins physique/vie quotidienne, psychologique et de soutien. Conclusion : Cette étude met en évidence le fait que, pendant la phase de chimiothérapie, les patients atteints d'un cancer du poumon expriment de l'insatisfaction par rapport à plusieurs besoins en soins de support. Afin d'améliorer la qualité des soins et de mieux répondre aux besoins des patients, les infirmières et les équipes interdisciplinaires présentes au sein des services d'oncologie du CHU sont appelés à prendre en considération l'insatisfaction exprimée par les patients.

The Institutional, Economic and Social Determinants of Local Government Transparency

Interest in public accountability and government transparency is increasing worldwide. The literature on the determinants of transparency is evolving but is still in its early stages. So far, it has typically focused on national or regional governments while neglecting the local government level. This paper builds on the scarce knowledge available in order to examine the economic, social, and institutional determinants of local government transparency in Spain. We draw on a 2010 survey and the transparency indexes constructed by the NGO Transparency International (Spain) in order to move beyond the fiscal transparency addressed in previous work. In so doing, we broaden the analysis of transparency to the corporate, social, fiscal, contracting, and planning activities of governments. Our results on overall transparency indicate that large municipalities and left-wing local government leaders are associated with better transparency indexes; while the worst results are presented by provincial capitals, cities where tourist activity is particularly important and local governments that enjoy an absolute majority. The analysis of other transparency categories generally shows the consistent impact of these determinants and the need to consider a wider set of variables to capture their effect.

Social Support, Social and Temporal Comparisons Protect Well-Being and Health between 45 and 70 Years Old in Four Urban Communities

This study examined the impact of social support and of temporal and social comparisons on well-being and selfreported health in four capital cities: Paris, Berlin, Moscow and Beijing. Based on the lifespan control theory, an integrative model investigating the influence of these coping strategies, especially on the psychological regulation of health losses, was tested on 1141 respondents aged 45 to 70 years by using structural equation modelling with multigroup comparisons. Results indicated a good fit of the model to participants' responses. In all contexts, physical weaknesses favoured the use of social and temporal comparison strategies rather than social support. Moreover, across the cities, coping strategies were oriented more toward protecting self-evaluation of health than toward enhancement of well-being. Social comparison decreased the impact of physical weaknesses on health evaluation and on well-being in the four cities, but to a lesser extent in China. Results are discussed regarding the normative cross-cultural aspects that intervene during ageing in the four urban contexts.

Extracorporeal liver support in severe alcoholic hepatitis

The severity of alcoholic hepatitis (AH) which may coexist with cirrhosis varies greatly, from asymptomatic forms which are detected in alcoholic patients without any sign of liver disease, except laboratory abnormalities, to severe forms characterised by deep jaundice, ascites, hepatic encephalopathy and low prothrombin index. In hospitalized patients the mortality could be as high as 75%. The elevated number of therapeutic proposals reported for more than forty years reveals the lack of efficacy of a particular modality. Even in the most favorable trials, the survival is already very poor and in some cases related to the development of renal failure or hepatorenal syndrome. There are some motivating reports concerning albumin dialysis as a support treatment in patients with severe AH, either alone or in combination with other pharmacological therapies. The favorable effects of albumin dialysis in patients with severe AH suggest that the procedure used alone or in combination with other therapies may have a role in this clinical condition. This will be particularly relevant to offer an alternative therapy in these patients, thus being a potential bridge to recovery or to be listed for liver transplantation.

Metabolic and nutritional support of critically ill patients: consensus and controversies.

The results of recent large-scale clinical trials have led us to review our understanding of the metabolic response to stress and the most appropriate means of managing nutrition in critically ill patients. This review presents an update in this field, identifying and discussing a number of areas for which consensus has been reached and others where controversy remains and presenting areas for future research. We discuss optimal calorie and protein intake, the incidence and management of re-feeding syndrome, the role of gastric residual volume monitoring, the place of supplemental parenteral nutrition when enteral feeding is deemed insufficient, the role of indirect calorimetry, and potential indications for several pharmaconutrients.

Improving coronary artery bypass graft durability: use of the external saphenous vein graft support.

Coronary bypass grafting remains the best option for patients suffering from multivessel coronary artery disease, and the saphenous vein is used as an additional conduit for multiple complete revascularizations. However, the long-term vein graft durability is poor, with almost 75% of occluded grafts after 10 years. To improve the durability, the concept of an external supportive structure was successfully developed during the last years: the eSVS Mesh device (Kips Bay Medical) is an external support for vein graft made of weft-knitted nitinol wire into a tubular form with an approximate length of 24 cm and available in three diameters (3.5, 4.0 and 4.5 mm). The device is placed over the outer wall of the vein and carefully deployed to cover the full length of the graft. The mesh is flexible for full adaptability to the heart anatomy and is intended to prevent kinking and dilatation of the vein in addition to suppressing the intima hyperplasia induced by the systemic blood pressure. The device is designed to reduce the vein diameter of about 15-20% at most to prevent the vein radial expansion induced by the arterial blood pressure, and the intima hyperplasia leading to the graft failure. We describe the surgical technique for preparing the vein graft with the external saphenous vein graft support (eSVS Mesh) and we share our preliminary clinical results.

Mechanical circulatory support for destination therapy.

Patients with chronic heart failure who are not eligible for heart transplant and whose life expectancy depends mainly on the heart disease may benefit from mechanical circulatory support. Mechanical circulatory support restores adequate cardiac output and organ perfusion and eventually improves patients' clinical condition, quality of life and life expectancy. This treatment is called destination therapy (DT) and we estimate that in Switzerland more than 120 patients per year could benefit from it. In the last 10 years, design of the devices, implantation techniques and prognoses have changed dramatically. The key to successful therapy with a left ventricular assist device is appropriate patient selection, although we are still working on the definition of reliable inclusion and exclusion criteria and optimal timing for surgical implantation. Devices providing best long-term results are continuous flow, rotary or axial blood pumps implanted using minimally invasive techniques on a beating heart. These new devices (Thoratec HeartMate II and HeartWare HVAD) have only a single moving part, and have improved durability with virtually 10 years freedom from mechanical failure. In selected patients, the overall actuarial survival of DT patients is 75% at 1 year and 62% at 2 years, with a clear improvement in quality of life compared with medical management only. Complications include bleeding and infections; their overall incidence is significantly lower than with previous devices and their management is well defined. DT is evolving into an effective and reasonably cost-effective treatment option for a growing population of patients not eligible for heart transplant, showing encouraging survival rates at 2 years and providing clear improvement in quality of life. The future is bright for people suffering from chronic heart failure.

Identification and ethnic diversity underlie support for multicultural rights : a multilevel analysis in Bulgaria

Bulgaria is historically a multicultural society, composed of the Bulgarian (ethnic) majority and a number of ethnic minorities among which Bulgarian Turks and Roma are the largest. Both minority communities are stigmatized in contemporary Bulgaria, though to different degrees and for different reasons. Ethnic minorities' rights to preserve their culture, customs, and language are a topic of contentious debate. The purpose of this study was to examine individual- and context-level antecedents of the ethnic Bulgarian majority's support for multicultural rights of ethnic minorities. Multilevel regression analyses were conducted with International Social Survey Programme ISSP 2003 data (N = 920 in 28 Bulgarian districts). At the individual-level, an ethnic conception of the nation and anti-Roma symbolic prejudice were negatively related to support for multicultural rights, whereas national identification was positively related to the support of these rights. Over and above individual-level effects, and in line with recent extensions of intergroup contact theory, thepercentage ofBulgarianTurks withindistricts was positively related to support for multicultural rights. Importantly, support for multicultural rights was particularly high in districts characterized by ethnic diversity, that is, in districts with high proportions of both Bulgarian Turks and Roma. The beneficial effects of ethnic diversity and theoretical implications of findings are discussed.

Tools and data services registry: a community effort to document bioinformatics resources.

Life sciences are yielding huge data sets that underpin scientific discoveries fundamental to improvement in human health, agriculture and the environment. In support of these discoveries, a plethora of databases and tools are deployed, in technically complex and diverse implementations, across a spectrum of scientific disciplines. The corpus of documentation of these resources is fragmented across the Web, with much redundancy, and has lacked a common standard of information. The outcome is that scientists must often struggle to find, understand, compare and use the best resources for the task at hand.Here we present a community-driven curation effort, supported by ELIXIR-the European infrastructure for biological information-that aspires to a comprehensive and consistent registry of information about bioinformatics resources. The sustainable upkeep of this Tools and Data Services Registry is assured by a curation effort driven by and tailored to local needs, and shared amongst a network of engaged partners.As of November 2015, the registry includes 1785 resources, with depositions from 126 individual registrations including 52 institutional providers and 74 individuals. With community support, the registry can become a standard for dissemination of information about bioinformatics resources: we welcome everyone to join us in this common endeavour. The registry is freely available at https://bio.tools.

Institutional legacies, employment and professional integration of non EU/EEA doctors in France

Internationally, policies for attracting highly-skilled migrants have become the guidelines mainly used by the Organisation for Economic Co-operation and Development (OECD) countries. Governments are implementing specific procedures to capture and facilitate their mobility. However, all professions are not equal when it comes to welcoming highly-skilled migrants. The medical profession, as a protective market, is one of these. Taking the case of non-EU/EEA doctors in France, this paper shows that the medical profession defined as the closed labour market, remains the most controversial in terms of professional integration of migrants, protectionist barriers to migrant competition and challenge of medical shortage. Based on the path-dependency approach, this paper argues that non-EU/EEA doctors' issues in France derive from a complex historical process of interaction between standards settled in the past, particularly the historical power of medical corporatism, the unexpected long-term effects of French hospital reforms of 1958, and budgetary pressures. Theoretically, this paper shows two significant findings. Firstly, the French medical system has undergone a series of transformations unthinkable in the strict sense of a path-dependence approach: an opening of the medical profession to foreign physicians in the context of the Europeanisation of public policy, acceptance of non-EU/EEA doctors in a context of medical shortage and budgetary pressures. Secondly, there is no change of the overall paradigm: significantly, the recruitment policies of non-EU/EEA doctors continue to highlight the imprint of the past and reveal a significant persistence of prejudices. Non-EU/EEA doctors are not considered legitimate doctors even if they have the qualifications of physicians which are legitimate in their country and which can be recognised in other receiving countries.