PIENEN OSAKEYHTIÖN TILINPÄÄTÖKSEEN LIITTYVIEN KIRJANPITOLAIN JA –ASETUKSEN MUKAISTEN PAKOLLISTEN LIITETIETOJEN MUUTOKSET 1990-LUVULLA

Tutkimuksen tavoite oli selvittää, miten kirjanpitolainsäädännön muutokset 1990-luvulla ovat vaikuttaneet pienen osakeyhtiön tilinpäätöksen selventämiseksi annettavien liitetietojen esittämiseen, niiden määrään sekä esityspaikkaan. Tutkimus tehtiin käyttämällä pitkittäistarkastelua. Tutkimusaineisto koostui tutkimuskohteesta johtuen pääasiassa vuosien 1973 ja 1997 kirjanpitolaeista ja –asetuksista sekä niitä tulkitsevista ja täydentävistä kotimaisista teoksista. Muutoksia tutkittiin vertailemalla tutkimuskauden aikana voimassa olleita kirjanpitoon liittyviä säädöksiä keskenään siten, että tarkasteltiin mitä on tullut lisää ja mitä poistunut lainsäädännön vaatimuksista. Lakimuutoksia tarkasteltiin 23.8.2001 saakka. Pienen osakeyhtiön tilinpäätökseen liittyvien pakollisten liitetietojen määrä lisääntyi tutkimuskauden aikana merkittävästi. Muutosten seurauksena tilinpäätöksen informaatioarvo yritysten sidosryhmille kasvoi olennaisesti, mutta itse kirjanpitovelvolliselle lainsäädännön muutokset toivat huomattavasti lisävelvoitteita.

Mutations in the heat-shock protein A9 (HSPA9) gene cause the EVEN-PLUS syndrome of congenital malformations and skeletal dysplasia.

We and others have reported mutations in LONP1, a gene coding for a mitochondrial chaperone and protease, as the cause of the human CODAS (cerebral, ocular, dental, auricular and skeletal) syndrome (MIM 600373). Here, we delineate a similar but distinct condition that shares the epiphyseal, vertebral and ocular changes of CODAS but also included severe microtia, nasal hypoplasia, and other malformations, and for which we propose the name of EVEN-PLUS syndrome for epiphyseal, vertebral, ear, nose, plus associated findings. In three individuals from two families, no mutation in LONP1 was found; instead, we found biallelic mutations in HSPA9, the gene that codes for mHSP70/mortalin, another highly conserved mitochondrial chaperone protein essential in mitochondrial protein import, folding, and degradation. The functional relationship between LONP1 and HSPA9 in mitochondrial protein chaperoning and the overlapping phenotypes of CODAS and EVEN-PLUS delineate a family of "mitochondrial chaperonopathies" and point to an unexplored role of mitochondrial chaperones in human embryonic morphogenesis.

Body donations today and tomorrow: What is best practice and why?

There is considerable agreement that the use of human bodies for teaching and research remains important, yet not all universities use dissection to teach human gross anatomy. The concept of body donation has evolved over centuries and there are still considerable discrepancies among countries regarding the means by which human bodies are acquired and used for education and research. Many countries have well-established donation programs and use body dissection to teach most if not all human gross anatomy. In contrast, there are countries without donation programs that use unclaimed bodies or perhaps a few donated bodies instead. In several countries, use of cadavers for dissection is unthinkable for cultural or religious reasons. Against this background, successful donation programs are highlighted in the present review, emphasizing those aspects of the programs that make them successful. Looking to the future, we consider what best practice could look like and how the use of unclaimed bodies for anatomy teaching could be replaced. From an ethical point of view, countries that depend upon unclaimed bodies of dubious provenance are encouraged to use these reports and adopt strategies for developing successful donation programs. In many countries, the act of body donation has been guided by laws and ethical frameworks and has evolved alongside the needs for medical knowledge and for improved teaching of human anatomy. There will also be a future need for human bodies to ensure optimal pre- and post-graduate training and for use in biomedical research. Good body donation practice should be adopted wherever possible, moving away from the use of unclaimed bodies of dubious provenance and adopting strategies to favor the establishment of successful donation programs. Clin. Anat. 29:11-18, 2016. © 2015 Wiley Periodicals, Inc.

Challenges and Opportunities of Online Entertainment. Proceedings of the 7th International Conference on Internet, Law & Politics. Universitat Oberta de Catalunya, Barcelona, 9-10 July, 2012.

El VIII Congrés Internacional Internet, Dret i Política (IDP 2012) que s'ha dut a terme a Barcelona els dies 9 i 10 de juliol de 2012 sota el títol genèric de "Reptes i oportunitats de l'entreteniment en línia", ha abordat alguns dels principals reptes als que s'enfronta la societat de la informació des de la perspectiva jurídica i politològica. Concretament, els temes centrals han estat el debat sobre l'entreteniment a la xarxa, així com altres qüestions relacionades amb Internet i els drets de propietat intel·lectual, la privacitat, la seguretat o la llibertat d'expressió.

Optimization of short term power trading between Russia, Finland and Baltic countries

Russian and Baltic electricity markets are in the process of reformation and development on the way for competitive and transparent market. Nordic market also undergoes some changes on the way to market integration. Old structure and practices have been expired whereas new laws and rules come into force. The master thesis describes structure and functioning of wholesale electricity markets, cross-border connections between different countries. Additionally methods of cross-border trading using different methods of capacity allocation are disclosed. The main goal of present thesis is to study current situation at different electricity markets and observe changes coming into force as well as the capacity and electricity balances forecast in order to optimize short term power trading between countries and estimate the possible profit for the company.

Conservation Laws in Cellular Automata

Conservation laws in physics are numerical invariants of the dynamics of a system. In cellular automata (CA), a similar concept has already been defined and studied. To each local pattern of cell states a real value is associated, interpreted as the “energy” (or “mass”, or . . . ) of that pattern.The overall “energy” of a configuration is simply the sum of the energy of the local patterns appearing on different positions in the configuration. We have a conservation law for that energy, if the total energy of each configuration remains constant during the evolution of the CA. For a given conservation law, it is desirable to find microscopic explanations for the dynamics of the conserved energy in terms of flows of energy from one region toward another. Often, it happens that the energy values are from non-negative integers, and are interpreted as the number of “particles” distributed on a configuration. In such cases, it is conjectured that one can always provide a microscopic explanation for the conservation laws by prescribing rules for the local movement of the particles. The onedimensional case has already been solved by Fuk´s and Pivato. We extend this to two-dimensional cellular automata with radius-0,5 neighborhood on the square lattice. We then consider conservation laws in which the energy values are chosen from a commutative group or semigroup. In this case, the class of all conservation laws for a CA form a partially ordered hierarchy. We study the structure of this hierarchy and prove some basic facts about it. Although the local properties of this hierarchy (at least in the group-valued case) are tractable, its global properties turn out to be algorithmically inaccessible. In particular, we prove that it is undecidable whether this hierarchy is trivial (i.e., if the CA has any non-trivial conservation law at all) or unbounded. We point out some interconnections between the structure of this hierarchy and the dynamical properties of the CA. We show that positively expansive CA do not have non-trivial conservation laws. We also investigate a curious relationship between conservation laws and invariant Gibbs measures in reversible and surjective CA. Gibbs measures are known to coincide with the equilibrium states of a lattice system defined in terms of a Hamiltonian. For reversible cellular automata, each conserved quantity may play the role of a Hamiltonian, and provides a Gibbs measure (or a set of Gibbs measures, in case of phase multiplicity) that is invariant. Conversely, every invariant Gibbs measure provides a conservation law for the CA. For surjective CA, the former statement also follows (in a slightly different form) from the variational characterization of the Gibbs measures. For one-dimensional surjective CA, we show that each invariant Gibbs measure provides a conservation law. We also prove that surjective CA almost surely preserve the average information content per cell with respect to any probability measure.

Regulatory framework of local citizen participation: Instruments of Direct and Participative Democracy in the Municipal Field

This article focuses on the analysis of the regulatory framework of citizen participation in the local government, which organises direct and participatory democracy at the local level, and identifies the laws and mechanisms through which the constitutional requirements for participation are accomplished. Mu nicipalities, the authority closest to citizens, are the best level of government since they directly involve civil society in the decision-making process experiencing the scope and appropriateness of the instruments by which it is channeled.

Hammaslääkärin ura. Odotukset ja kokemukset. [Career Expectations and Experiences of Dentists]

Tutkimuksella selvitettiin eri tekijöiden merkitystä hammaslääkärien tehdessä uraansa koskevia valintoja lähtien ammatinvalinnasta. Tutkimuksessa verrattiin erilaisissa työpaikoissa toimivien hammaslääkärien sekä hammaslääketieteen opiskelijoiden odotuksia ja kokemuksia. Tutkimus tehtiin kyselynä postitse lähetetyin lomakkein. Kyselyyn osallistui 350 hammaslääkäriä ja 115 opiskelijaa. Kiinnostus lääketieteeseen ja työn konkreettisuus olivat keskeisimmät syyt lähteä hammaslääketiedettä opiskelemaan. Suurin osa sekä hammaslääkäreistä että opiskelijoista valitsisi vähintään todennäköisesti saman ammatin uudelleen, hammaslääkäreistä yksityishammaslääkärit useimmin. 69 % hammaslääkäreistä oli aloittanut työuransa terveyskeskuksessa, opiskelijoista 46 % toivoi työpaikkaa yksityissektorilta ja 37 % terveyskeskuksesta. Hammaslääkärit kokivat työn mielekkyyden, positiivisen kaiun, työn ja elämän reunaehtojen sekä taloudellisen turvallisuuden vaikuttaneen ensimmäiseen työpaikkaan menoon vähemmän kuin opiskelijat arvioivat niiden vaikuttavan. Työssä tärkeänä sekä hammaslääkärit että opiskelijat pitivät hyviä työolosuhteita ja mielekästä työn sisältöä. Toimiva yhteistyö työparin kanssa oli myös erittäin tärkeää. Hammaslääkärit pitivät hyviä työoloja ja autonomiaa tärkeämpinä kuin opiskelijat, joille puolestaan uralla eteneminen ja työajan joustot olivat tärkeämpiä. Hammaslääkärit arvostivat työtä ja työssä suoriutumista sekä hyvää työpaikkaa enemmän kuin opiskelijat. Parhaiten työssään toteutuvana suhteessa asian merkitykseen hammaslääkärit kokivat autonomian ja huonoiten ilmapiirin. Naiset kokivat asioiden toteutumisessa enemmän puutteita kuin miehet. Työpaikkaansa heikosti sitoutuneita oli 8 %, joista valtaosa terveyskeskushammaslääkäreitä. Heikosti sitoutuneet kokivat sitoutuneita huonompina varsinkin työilmapiirin, työolosuhteet ja mahdollisuuden uralla etenemiseen. Hammaslääkärit olivat halukkaampia jatkokoulutukseen kuin kokivat siihen olevanmahdollisuuksia; 25 % oli harkinnut erikoistumista, mutta luopunut ajatuksesta, ja20 % halusi erikoistua, mutta koki siihen käytännön esteitä. Jatkossa tulisi tarkemmin analysoida ja toistettavin tutkimuksin seurata hammaslääkärien urakokemuksia ja valintoja sekä koetun työssä vallitsevan tilanteen ja asioiden merkityksen välistä suhdetta. Myös opiskelijoiden urasuunnitelmia ja arvostuksia tulisi tutkia säännöllisin väliajoin.

Gambling in Spain: update on experience, research and policy

AIMS: To describe the current situation of gambling in Spain, sketching its history and discussing the regulations and legislation currently in force within the framework of the European Union (EU), and to review the epidemiology of gambling in Spain, the self-help groups and professional treatments available, and their potential effectiveness. METHODS: A systematic computerized search was performed in three databases (EMBASE, PubMed and PsychINFO, including articles and chapters) and the reference lists from previous reviews to obtain some of the most relevant studies published up to now on the topic of pathologic gambling in Spain. RESULTS: Similar to other EU countries, Spain has a high prevalence of pathologic gambling, focused on specific culturally bounded types of gambling. Expenditure in online gaming has risen significantly in the last few years, prompting the Spanish government to draft new legislation to regulate gaming. CONCLUSIONS: The gaming industry is expected to be one of the fastest growing sectors in Spain in the coming years owing to the rise of new technologies and the development of online gaming

Innovación y Aprendizaje: un nuevo modelo para la formación universitaria: ¿Por qué y para qué? = Innovation and Learning: a New Model for University Education: Why and for What?

The legislative reforms in university matters driven in recent years, beyond the provoked controversies, offer to universities the possibility to develop a new model in line with the European environment, focusing on quality aims and adapting to the socioeconomic current challenges. A new educational model centered on the student, on the formation of specific and transverse competitions, on the improvement of the employability and the access to the labor market, on the attraction and fixation of talent, is an indispensable condition for the effective social mobility and for the homogeneous development of a more responsible and sustainable socioeconomic and productive model