Vie religieuse en Savoie : mentalités, associations / actes du XXXIe Congrès des sociétés savantes de Savoie, Annecy, 13-14 septembre 1986

Collection : Mémoires et documents publiés par l'Académie salésienne ; 95

Identifying reportable segments according to IAS 14 - Case Stora Enso

Tutkielman päätavoitteenaoli analysoida, kuinka raportoitavat segmentit määritetään IAS 14 Segmenttiraportoinnin mukaan. Tutkielma keskittyy yrityskauppojen ja muiden rakenteellisten muutosten vaikutukseen. Lähestymistapa on päätöksentekoa tukeva ja keskittyy teoreettiseen aiheen käsittelyyn sekä omaa normatiivisia piirteitä. Teoriaosuus selittää kansainvälisten tilinpäätösstandardien (IFRS) vaatimukset segmenttiraportoinnille sekä sisältää vertailevan analyysin U.S. GAAP:n vastaavaan segmenttistandardiin SFAS 131:een. Teoriaosuuden johtopäätös on IAS 14:n tärkeys linkkinä johdonraportoinnin ja ulkoisen raportoinnin välillä. Se myös esittää, kuinka IAS 14:n ja SFAS 131:n välillä ei ole merkittäviä eroja. Case-yrityksen raportointiorganisaatio on kompleksi johtuen yrityskaupoista ja muista rakenteellisista muutoksista. Organisaatio tulisi yksinkertaistaa uuden laskentajärjestelmän myötä kattamaan vain juridiset yhtiöt, segmentit ja rahavirtaa tuottavat yksiköt. Loppupäätelmä osoitti yrityksen sisäisen ja ulkoisen raportoinnin olevan identtisiä. Kun organisaatiorakenne muuttuu, raportoitavien segmenttien määrittäminen riippuu johdon näkemyksestä ja siten johdonraportoinnista. Uutena seikkana nousi esille segmenttien määrittämisen mahdollinen syventäminen rahavirtaa tuottavien yksiköiden tasolle.

Anchoring of both PKA and 14-3-3 inhibits the Rho-GEF activity of the AKAP-Lbc signaling complex.

A-kinase anchoring proteins (AKAPs) target the cAMP-regulated protein kinase (PKA) to its physiological substrates. We recently identified a novel anchoring protein, called AKAP-Lbc, which functions as a PKA-targeting protein as well as a guanine nucleotide exchange factor (GEF) for RhoA. We demonstrated that AKAP-Lbc Rho-GEF activity is stimulated by the alpha subunit of the heterotrimeric G protein G12. Here, we identified 14-3-3 as a novel regulatory protein interacting with AKAP-Lbc. Elevation of the cellular concentration of cAMP activates the PKA holoenzyme anchored to AKAP-Lbc, which phosphorylates the anchoring protein on the serine 1565. This phosphorylation event induces the recruitment of 14-3-3, which inhibits the Rho-GEF activity of AKAP-Lbc. AKAP-Lbc mutants that fail to interact with PKA or with 14-3-3 show a higher basal Rho-GEF activity as compared to the wild-type protein. This suggests that, under basal conditions, 14-3-3 maintains AKAP-Lbc in an inactive state. Therefore, while it is known that AKAP-Lbc activity can be stimulated by Galpha12, in this study we demonstrated that it is inhibited by the anchoring of both PKA and 14-3-3.

Mortality associated with diabetes mellitus in comparison with history of cardiovascular disease in older women.

Current treatment guidelines consider diabetes to be equivalent to existing cardiovascular disease (CVD), but few data exist about the relative importance of these risk factors for total and CVD mortality in older women.We studied 9704 women aged >= 65 years enrolled in a prospective cohort study (Study of Osteoporotic Fracture) during a mean follow-up of 13 years and compared all-cause and CVD mortality among non-diabetic women without and with history of CVD at baseline and diabetic women without and with history of CVD. Diabetes mellitus and CVD were defined as self-report of physician diagnoses. Cause of death was adjudicated from death certificates and medical records when available. Ascertainment of vital status was 99% complete. Multivariate Cox hazard models adjusted for age, smoking, physical activity, systolic blood pressure, waist girth and education were used to compare mortality among the four groups with non-diabetic women without CVD as the referent group. At baseline mean age was 71.7 } 5.3 years, 7.0% reported diabetes mellitus and 14.5% reported prior CVD. 4257 women died during follow-up, 36.6% were attributed to CVD. Compared to non-diabetic women without prior CVD, the risk of CVD mortality was elevated among both non-diabetic women with CVD (HR = 1.82, 95% CI: 1.60-2.07, P <0.001) and diabetic women without prior CVD (HR = 2.24, CI: 1.87-2.69, P <0.001). CVD mortality was highest among diabetic women with CVD (HR = 3.41, CI: 2.61-4.45, P <0.001). Compared to non-diabetic women with CVD, diabetic women without prior CVD had a significantly higher adjusted HR for total and CVD mortality (P < 0.001 and P <0.05 respectively). Older diabetic women without prior CVD have a higher risk of all-cause and CVD mortality compared to nondiabetic women with pre-existing CVD. For older women, these data support the equivalence of prior CVD and diabetes mellitus in current guidelines for the prevention of CVD in primary care.

El soporte de tela en la Pintura Europea de los siglos XVI, XVII y XVIII

El objetivo de este trabajo es analizar el origen y consolidación del soporte de lienzo en la pintura europea de los siglos XVI, XVII y XVIII. Identificar las principales fibras que lo componen y realizar una clasificación de los distintos ligamentos empleados por los pintores del momento, con la ayuda de imágenes y fotografías de obras de arte. Así mismo, trataremos de analizar, a través de la bibliografía consultada, cuáles eran los diferentes modelos de bastidores utilizados y definir sus posibles alteraciones. De este modo, podremos ver la gran relevancia que tuvieron los diferentes tipos de telas en el campo de las técnicas artísticas, especialmente desde que se generalizó su uso en los siglos XV y XVI.

How to identify and recruit nurses to a survey 14 and 24 years after graduation in a context of scarce data : lessons learnt from the 2012 nurses at work pilot study on nurses' career paths

Nursing workforce data are scarce in Switzerland, with no active national registry of nurses. The worldwide nursing shortage is also affecting Switzerland, so that evidence-based results of the nurses at work project on career paths and retention are needed as part of the health care system stewardship; nurses at work is a retrospective cohort study of nurses who graduated in Swiss nursing schools in the last 30 years. Results of the pilot study are presented here (process and feasibility). The objectives are (1) to determine the size and structure of the potential target population by approaching two test-cohorts of nursing graduates (1988 and 1998); (2) to test methods of identifying and reaching them 14 and 24 years after graduation; (3) to compute participation rates, and identify recruitment and participation biases.

Konserttiohjelma 1909-11-14 - Ohjelma

[Helsinki] 1909

Up-regulated 14-3-3β and 14-3-3ζ proteins in prefrontal cortex of subjects with schizophrenia: effect of psychotropic treatment.

14-3-3 is a family of conserved regulatory proteins that bind to a multitude of functionally diverse signalling proteins. Various genetic studies and gene expression and proteomic analyses have involved 14-3-3 proteins in schizophrenia (SZ). On the other hand, studies about the status of these proteins in major depressive disorder (MD) are still missing. Immunoreactivity values of cytosolic 14-3-3β and 14-3-3ζ proteins were evaluated by Western blot in prefrontal cortex (PFC) of subjects with schizophrenia (SZ; n=22), subjects with major depressive disorder (MD; n=21) and age-, gender- and postmortem delay-matched control subjects (n=52). The modulation of 14-3-3β and 14-3-3ζ proteins by psychotropic medication was also assessed. The analysis of both proteins in SZ subjects with respect to matched control subjects showed increased 14-3-3β (Δ=33±10%, p<0.05) and 14-3-3ζ (Δ=29±6%, p<0.05) immunoreactivity in antipsychotic-free but not in antipsychotic-treated SZ subjects. Immunoreactivity values of 14-3-3β and 14-3-3ζ were not altered in MD subjects. These results show the specific up-regulation of 14-3-3β and 14-3-3ζ proteins in PFC of SZ subjects and suggest a possible down-regulation of both proteins by antipsychotic treatment.