Uuden osakeyhtiölain vaikutukset osakeyhtiön pääomarakenteeseen, varojenjakoon ja verotukseen

Tutkimuksen tavoitteenaoli analysoida uuden osakeyhtiölain vaikutuksia osakeyhtiön pääomarakenteeseen ja varojenjakoon verotukselliset kysymykset huomioiden. Tavoitteena oli tutkia, millaisia uusia mahdollisuuksia uusi osakeyhtiölaki tarjoaa oman pääoman rakenteen järjestämiseen ja varojen jakamiseen. Tarkastelun pääpaino oli pienissä, ei noteeratuissa yhtiöissä, joiden osakkeenomistajilla on paremmat mahdollisuudet hyödyntää uuden osakeyhtiölain tarjoamia aiempaa liberaalimpia mahdollisuuksia. Tutkimusmenetelmä oli kvalitatiivinen ja tutkimusta varten haastateltiin KHT-tilintarkastajaa, omistajayrittäjää, sekä osakeyhtiölain ja verotuksen asiantuntijoita. Tutkimuksen mukaan uuden osakeyhtiölain mahdollistamista aiempaa liberaalimmista menettelyistä uusi sijoitetun vapaan oman pääoman rahastoon merkittävin, mutta sen käytettävyys riippuu vielä avoimista verokysymyksistä. Uusi maksukykyisyystesti ja negatiivisen oman pääoman rekisteröintivelvollisuus aiheuttavat haasteita erityisesti pienille yhtiöille. Uusi osakeyhtiölaki on erittäin liberaali ja moderni, mutta sen merkitys riippuu viime kädessä vielä avoimista verokysymyksistä.

Le coeur des ARN non codants - Un long chemin à découvrir [In the heart of noncoding RNA: a long way to go].

The identification and characterization of long noncoding RNA in a variety of tissues represent major achievements that contribute to our understanding of the molecular mechanisms controlling gene expression. In particular, long noncoding RNA play crucial roles in the epigenetic regulation of the adaptive response to environmental cues via their capacity to target chromatin modifiers to specific locus. In addition, these transcripts have been implicated in controlling splicing, translation and degradation of messenger RNA. Long noncoding RNA have also been shown to act as decoy molecules for microRNA. In the heart, a few long noncoding RNA have been demonstrated to regulate cardiac commitment and differentiation during development. Furthermore, recent findings suggest their involvement as regulators of the pathophysiological response to injury in the adult heart. Their high cellular specificity makes them attractive target molecules for innovative therapies and ideal biomarkers.

Social insurances system's shortcomings : the example of the low-income young retirees' access to healthcare [Imperfections du système d'assurances sociales : l'exemple de l'accès aux soins des jeunes retraité(e)s à revenu modeste]

This article presents the results of a study involving 2445 recently retired persons from the Canton of Vaud in Switzerland who choose to forego health care. These persons of modest means barely qualify for government assistance programs and do not benefit from the social safety net that is provided to the truly destitute. 17.9% of the respondents to the questionnaire said that they forego health care for financial reasons. Interviews reveal the complex reasons that lie behind such a choice, as well as the compensation strategies that are sometimes used to get medical treatment. These strategies show that the people are able to act when the circumstances require them to do so. Despite that, their situation remains insecure. Cet article analyse les résultats d'une étude sur le renoncement aux soins menée auprès de 2445 Vaudois∙e∙s récemment retraité∙e∙s. Ces personnes de situation modeste sont proches des limites d'accès aux aides étatiques et ne bénéficient pas du même filet de protection sociale que d'autres plus démunies. 17.9% des répondant∙e∙s au questionnaire déclarent renoncer à des soins pour raisons financières. Des entretiens mettent en évidence la complexité du renoncement, ainsi que les stratégies compensatoires que les personnes adoptent pour accéder à certains soins. Ces dernières démontrent une capacité d'agir en situation qui reste toutefois précaire.

Identification of sources of resistance in sorghum to Peronosclerospora sorghi

The main objective of this work was to identify sources of resistance in sorghum (Sorghum bicolor) to Peronosclerospora sorghi, the causal agent of downy mildew, through the evaluation of 42 sorghum genotypes under natural infection in the field. Genotypes were planted in single row plots between two rows of the susceptible line SC283, planted 30 days before, to act as spreader rows, in two separate nurseries. The experimental design was a completely randomized block design with three replications. Sorghum genotypes CMSXS156, CMSXS157, CMSXS243, TxARG-1, 8902, 9902054, 9910032, 9910296, Tx430, QL-3, SC170-6-17, CMSXS762 and BR304 were classified as highly resistant in both nurseries. Among these, SC170-6-17 and 9910296 showed 0% systemic infection. Results indicated the possible occurrence of different pathotypes of P. sorghi in the two nurseries.

Fibroblast Growth Factor 8 and its Receptors in The Growth and Angiogenesis of Experimental Breast Cancer . With Special Reference to Thrombospondin-1 as a Novel Target Gene for FGF-8

The growth of breast cancer is regulated by hormones and growth factors. Recently, aberrant fibroblast growth factor (FGF) signalling has been strongly implicated in promoting the progression of breast cancer and is thought to have a role in the development of endocrine resistant disease. FGFs mediate their auto- and paracrine signals through binding to FGF receptors 1-4 (FGFR1-4) and their isoforms. Specific targets of FGFs in breast cancer cells and the differential role of FGFRs, however, are poorly described. FGF-8 is expressed at elevated levels in breast cancer, and it has been shown to act as an angiogenic, growth promoting factor in experimental models of breast cancer. Furthermore, it plays an important role in mediating androgen effects in prostate cancer and in some breast cancer cell lines. We aimed to study testosterone (Te) and FGF-8 regulated genes in Shionogi 115 (S115) breast cancer cells, characterise FGF-8 activated intracellular signalling pathways and clarify the role of FGFR1, -2 and -3 in these cells. Thrombospondin-1 (TSP-1), an endogenous inhibitor of angiogenesis, was recognised as a Te and FGF-8 regulated gene. Te repression of TSP-1 was androgen receptor (AR)-dependent. It required de novo protein synthesis, but it was independent of FGF-8 expression. FGF-8, in turn, downregulated TSP-1 transcription by activating the ERK and PI3K pathways, and the effect could be reversed by specific kinase inhibitors. Differential FGFR1-3 action was studied by silencing each receptor by shRNA expression in S115 cells. FGFR1 expression was a prerequisite for the growth of S115 tumours, whereas FGFR2 expression alone was not able to promote tumour growth. High FGFR1 expression led to a growth advantage that was associated with strong ERK activation, increased angiogenesis and reduced apoptosis, and all of these effects could be reversed by an FGFR inhibitor. Taken together, the results of this thesis show that FGF-8 and FGFRs contribute strongly to the regulation of the growth and angiogenesis of experimental breast cancer and support the evidence for FGF-FGFR signalling as one of the major players in breast cancers.

Vammaisuus hyvinvointivaltiossa. Invalideiksi, vajaamielisiksi tai kehitysvammaisiksi määriteltyjen kansalaisasema suomalaisessa vammaispolitiikassa 1940-luvun taitteesta vuoteen 1987

Tutkimuksessa tarkastellaan vammaisiksi määriteltyjen ihmisten kansalaisasemaa suomalaisessa toisen maailmansodan jälkeisessä vammaispoliittisessa keskustelussa. Analyysissa huomioidaan suomalaisen vammaishuollon molemmista päälinjoista, eli invalidihuollosta sekä vajaamielis- ja kehitysvammahuollosta, käydyt keskustelut. Tutkimuksen aikarajauksena toimii niin kutsuttu invalihuollon kausi, joka ulottui lakisääteisen vammaishuollon tarpeesta 1940-luvun taitteessa virinneestä keskustelusta vuoteen 1987, jolloin säädettiin periaatteiltaan edeltävään lainsäädäntöön verrattuna uudenlainen laki vammaisuuden perusteella järjestettävistä palveluista ja tukitoimista. Vammaisuuden käsitettä lähestytään tutkimuksessa yhtenä modernin sosiaalipoliittisen lainsäädännön kategorioista, jotka ovat vapauttaneet kansalaisen velvollisuudesta itsensä ja perheensä elättämiseen ja oikeuttaneet hänet toimeentulossaan sosiaaliturvaan. Tutkimuksessa pyritään hahmottamaan millaiseksi tutkimuksen kohteena olevien vammaisten ryhmien kansalaisasema tutkimusajankohtana ymmärrettiin. Tarkastelussa keskitytään kansalaisuuden käsitteen niin kutsuttuun aineellisoikeudelliseen sisältöön analysoimalla tutkimuksen kohteena olevissa keskusteluissa esiintyneitä kansalaisuuden ideaaleja ja käsityksiä kansalaisen ja valtion suhteesta. Tutkimusaihetta lähestytään etsimällä vastausta kysymyksiin 1) Mihin yhteiskunnallisiin ongelmiin invalidihuollosta ja vajaamielis- tai 312 kehitysvammahuollosta käydyissä asiantuntijakeskusteluissa haettiin ratkaisuja? 2) Millaisia tavoitteita huollolle asetettiin? 3) Millaiseksi hahmotettiin huollon kohderyhmien asema ja tehtävät yhteiskunnassa? Analyysissa keskitytään huollosta käydyn asiantuntijakeskustelun tarkasteluun. Tutkimuksen keskeisin lähdeaineisto muodostuu tutkimusajankohdan vammaishuoltoa käsittelevästä lainsäädännöstä, sen valmistelun materiaaleista sekä vammaisjärjestöjen ja muiden alan asiantuntijoiden vammaishuollosta julkisuudessa käymästä keskustelusta. Tutkimuksessa esitetään, että suomalaisen vammaispolitiikan ja vammaisten kansalaisaseman kehityksessä on tutkimusajankohtana erotettavissa kolme vaihetta: 1) 1940–1950-lukujen yhteiskunnan rationalisointia ja sosiaalisten ongelmien vähentämistä painottaneella ennaltaehkäisevän huoltopolitiikan kaudella vammaiset ihmiset hahmotettiin yhteiskunnan reunamilla tai ulkopuolella olevaksi erityisryhmäksi, joka tuli pyrkiä huollon toimenpiteillä integroimaan omalle paikalleen yhteiskunnan kokonaisuuteen. 2) 1960-luvun kuntoutusideaalin laajenemisen kaudella vammaishuollon julkilausutuksi tavoitteeksi omaksuttiin yksilön edun ajaminen. 3) 1970–1980-lukujen normalisaation periaatetta painottaneessa vammaispolitiikassa tavoitteeksi otettiin vammaisille tarkoitettujen erityisjärjestelmien purkaminen sekä vammaisten tasa-arvoisen kansalaisaseman turvaaminen heidän osallistumismahdollisuuksiaan parantavilla tukitoimenpiteillä.

Baltic. Gulf of Finland. Sheet VII, Hogland to St. Petersburg / Hydrographic Office.

0-meridiaani: Greenwich.

The role of brand identification in alumni support to their alma mater

Universities around the world are facing global competition and challenges to finance their main functions - research and education. This study focused on the role of graduates, alumni, in the success of a university. The purpose of this study was to examine the role of brand identification in alumni willingness to support their alma mater. The research concentrated on finding out what is the relationship between brand identification and it’s antecedents (prestige, satisfaction, interpretation of brand) to alumni willingness to promote university, participate in university activities and support financially by donating money to university’s research. The research method was quantitative and the data was collected via online survey from 569 alumni of a Finnish university. The findings suggest that there is a strong relationship between brand identification and alumni support. The stronger brand identification is, the more willing alumni were to promote university, participate in university activities and support financially. Based on the research, it is beneficial for universities to invest in brand development in order to get alumni to act as ambassadors of the university after their graduation.

To divide or differentiate? : nestin-mediated regulation of Cdk5 in cell fate decisions

The molecular functions of the non-cell cycle-related Cyclin-dependent kinase 5 (Cdk5) have been of primary interest within the neuroscience field, but novel undertakings are constantly emerging for the kinase in tissue homeostasis, as well as in diseases such as diabetes and cancer. Although Cdk5 activation is predominantly regulated by specific non-cyclin activator protein binding, additional mechanisms have proved to orchestrate Cdk5 signaling in cells. For example, the interaction between the intermediate filament protein nestin and Cdk5 has been proposed to determine cellular fate during neuronal apoptosis through nestin-dependent adjustment of the sensitive balance and turnover of Cdk5 activators. While nestin constitutes a crucial regulatory scaffold for appropriate Cdk5 activation in apoptosis, Cdk5 itself phosphorylates nestin with the consequence of filament reorganization in both neuronal progenitors and differentiating muscle cells. Interestingly, the two proteins are often found coexpressed in various tissues and cell types, proposing that nestin-mediated scaffolding of Cdk5 and its activators may be applicable to other tissue systems as well. In the literature, the molecular functions of nestin have remained in the shade, as it is mostly exploited as a marker protein for progenitor cells. In light of these studies, the aim of this thesis was to assess the importance of the nestin scaffold in regulation of Cdk5 actions in cell fate decisions. This thesis can be subdivided into two major projects: one that studied the nature of the Cdk5-nestin interplay in muscle, and one that assessed their role in prostate cancer. During differentiation of a myoblast cell line, the filament formation properties of nestin was found to be crucial in directing Cdk5 activity, with direct consequences on the process of differentiation. Also the genetic knockout of nestin was found to influence Cdk5 activity, although differentiation per se was not affected. Instead, the genetic ablation of nestin had broad consequences on muscle homeostasis and regeneration. While the nestin-mediated regulation of Cdk5 in muscle was found to act in multiple ways, the connection remained more elusive in cancer models. Cdk5 was, however, established as a significant determinant of prostate cancer proliferation; a behavior uncharacteristic for this differentiation-associated kinase. Through complex and simultaneous regulation of two major prostate cancer pathways, Cdk5 was placed upstream of both Akt kinase and the androgen receptor. Its action on proliferation was nonetheless mainly exerted through the Akt signaling pathway in various cancer models. In summary, this thesis contributed to the knowledge of Cdk5 regulation and functions in two atypical settings; proliferation (in a cancer framework) and muscle differentiation, which is a poorly understood model system in the Cdk5 field. This balance between proliferation and differentiation implemented by Cdk5 is ultimately regulated (where present) by the dynamics of the cytoskeletal nestin scaffold.

Collective redundancies in the State of California of the United States and in the Republic of Finland. Procedures and Provisions

Video games industry has recently bonded California and Finland in a new way and where the employers are recruiting they also need to be aware of the provisions and procedures related to terminations. In general, collective dismissals are on a relatively high level both in Finland and in California. In California, collective redundancies are regulated under the WARN law. The WARN obligates employers with 75 or more employees to give a 60-day notice prior to a mass lay off and some other similar events. Employers with less than 75 employees are free to administer the terminations without the WARN notice period. Generally, the California at-will presumption allows employment relationship to be terminated any day with or without reason and without notice period if conditions of collective agreements or employment contract do not limit this right. Termination cannot anyhow be in violation of the anti-discrimination law. In Finland the termination related provisions are part of the Employment Contracts Act and the Act on Co-operation within Undertakings. Collective redundancies are allowed under financial and production related grounds. Small employers with less than 20 employees follow the termination provisions of the Employment Contracts Act and are obligated to inform the employee to be terminated on the details of the termination itself and also the services of the Employment and Economic Development Office. Employers with 20 or more employees are to initiate co-operation procedure under the Act on Co-operation within Undertakings when reducing personnel. The co- operation negotiations are to inform employees on the employer’s plans and financial situation as well as to involve them in the decision making regarding the terminations. The employer’s duty to inform the employees of the services of Employment and Economic Development Office needs to be fulfilled also in terminations under the co-operation procedure. Discrimination is prohibited in Finland in terminations of employment. As an alternative for terminations, employees can for example be transferred to another position or be temporarily laid off. Employer’s duties related to search of alternatives for layoff are broader in Finland than in California. The recent development of the labor laws in Finland and in California suggests that the labor law is not static in either one of these environments but changes can be expected as the needs of the business life so require.

From protest to powerlessness : a Marxist analysis of the Ontario NDP /

Using Marxist state theory as an analytical framework, this thesis explains the problems faced by the Ontario New Democratic Party government (1990-1995) in implementing a social democratic agenda. Not only was the government constrained in its ability to implement progressive policy, but it was also pushed to implement a Social Contract (involving legislated wage cuts to public sector employees) that alienated the party's base of support, making it more difficult for the party to organize in the future. Although this study relies predominantly on a reinterpretation of existing research on the topic, some primary research is used in the analysis, including interviews with members of the labour movement and former MPPs and analysis of the news media's treatment of the party/ government. Historical and class analytical perspectives are used to explain the evolution of the ONDP's structure and policies, as well as to assess the relative strength of the working class and its ability to support a social democratic political agenda. It was found that the ONDP' s unwillingness to develop a long term plan for social democracy, and its inability to act as a mass party or to build a strong working class movement, made it more difficult for the party to succeed when it formed the government. Moreover, the class nature of the capitalist state, along with pressure exerted by a well mobilized capitalist class, worked to limit the government' s options.

Priming Prosocial Behavior to Augment Bystander Interventions in Bullying Situations

Bullying is a harmful phenomenon wherein victims have difficulty defending themselves. Bystanders have been identified as a potentially effective group for reducing bullying. The goal of this research is to determine whether prosocial primes (operationalized as empathy and civility) have an effect on increasing bystander interventions among youth. A total of 52 participants between the ages of 10-14 were randomly assigned to two experimental groups or one control group. Participants either received neutral control stories or they were primed twice with stories showing characters acting empathetically or civilly. Testing measures involve a short video and questionnaire assessing willingness to act as a bystander. Results reveal that prosocial training can augment willingness to engage in defending behaviors when compared to the control V = .19, F(2, 46) = 5.53, p < .01, ω2 = .19, correcting for the sphericity violation. This finding represents a relatively easy and non-invasive way to potentially change the bullying-related attitudes of adolescents, thereby potentially reducing bullying behaviors.

Letter to Colonel R. Nelles, Commander of the 4th Lincoln Militia from Brook Young, Lieutenant Colonel at the Brigade Office in Drummondville

Letter to Colonel R. Nelles, Commander of the 4th Lincoln Militia from Brook Young, Lieutenant Colonel at the Brigade Office in Drummondville regarding instructions that he received from Colonel Kerley for the sedentary militia in this district to hold themselves in readiness to act at a moment’s warning if called to do so, May 27, 1838.

Letter to Lieutenant Colonel Brook Young, Brigade Major, Drummondville from H. Nelles, Lieutenant Colonel of the 4th Lincoln Militia

Letter to Lieutenant Colonel Brook Young, Brigade Major, Drummondville from H. Nelles, Lieutenant Colonel of the 4th Lincoln Militia stating that Colonel R. Nelles has requested him to say that most of the men did cheerfully comply and would be ready to act at a moment’s notice in defense of their Queen and country, June 12, 1838.

Letter to H. Nelles from Robert Henry, town clerk of Clinton

Letter to H. Nelles from Robert Henry, town clerk of Clinton stating that Mr. Adam Zimmerman would be the proper person to act as the overseer of the west direction of the main road, May 31, 1839.