IAS 14 - Segment Reporting; The Requirements and Implementation

The principal aim of this study is to clarify the requirements of segment reporting and compare the requirements with the actual! implementation on different business lines. The empirical part was concluded by interviewing randomly selected companies that are publicly listed on the Helsinki Exchanges. The theoretical part of the study (chapters 2 and 3) will give basic information about shifting to IAS -standards and the requirements of IAS -standards. In order to meet the principal aim, a pre-empiric research was conducted by studying the annual accounts (year 2002) of randomly selected companies that already follow the IAS -standards of reporting. The companies in the pre-empiric research consist of both domestic and foreign companies. The aim of the pre-empiric study was to give a basis for the interview process on the empiric part of the study. The study indicates that implementing segment reporting has not brought any major concerns or problems. This is due to the fact that most companies that were examined - being publicly listed companies - have traditionally had a clear division between their geographical and commercial segments, and also been obliged to give reports according to these segments. In case of changes in corporate structure, shifting on new lines of businesses or downsizing of operations, the problems in reporting according to IAS -standards, may arise. Such changes will also require changes on information systems, providing the essential information for segment reporting. According to this study, most companies choose the commercial segment as their primary segment for reporting. The pre-empiric study indicates, that most of the companies already following the IAS -standards, still have a lot of improvement to do, in order to meet all the IAS requirements.

Macrofossils in Raraku Lake (Easter Island) integrated with sedimentary and geochemical records towards a palaeoecological synthesis for the last 34,000 years

Macrofossil analysis of a composite 19 m long sediment core from Rano Raraku Lake (Easter Island)was related to litho-sedimentary and geochemical features of the sediment. Strong stratigraphical patterns are shown by indirect gradient analyses of the data. The good correspondence between the stratigraphical patterns derived from macrofossil (Correspondence Analysis) and sedimentary and geochemical data (Principal Component Analysis) shows that macrofossil associations provide sound palaeolimnological information in conjunction with sedimentary data. The main taphonomic factors in fluencing the macrofossil assemblages are run-off from the catchment, the littoral plant belt, and the depositional environment within the basin. Five main stages during the last 34,000 calibrated years BP (cal yr BP) are characterised from the lithological, geochemical, and macrofossil data. From 34 to 14.6 cal kyr BP (last glacial period) the sediments were largely derived from the catchment, indicating a high energy lake environment with much erosion and run-off bringing abundant plant trichomes, lichens, and mosses into the centre of Raraku Lake.

34

In the past 2 decades, there has been an increase in both basic science research detailing the anatomy and biomechanics of the native posterior cruciate ligament (PCL) and outcome studies evaluating manage- ment of the ruptured PCL. While the methodology of the latter continues to improve, results based on the current level of evidence must be interpreted cautiously (18). The focus of many recent studies has been double-bundle versus single-bundle reconstruction techniques. The theoretical advantage goes to double-bundle techniques, but a clinical difference in outcome has not been consistently demonstrated (8,17). Some biomechanical studies have reported improved control of posterior laxity with double-bundle reconstruc- tion; however, results appear to be more dependent on tunnel position and graft tensioning (13). In acute isolated symptomatic PCL injuries in which the posteromedial bundle and the meniscofemoral ligament remain intact, a single-bundle augmentation procedure may be the preferred surgical technique. In more complex PCL ruptures with associated injuries involving the posterolateral structures (PLS) or medial collateral ligament, more benefit may be derived from double-bundle reconstruction. Again, cadaveric testing of double-bundle PCL reconstruction has not consistently outperformed single-bundle techniques in combined PCL/PLS injury (3). Multi-ligamentous injuries are commonly associated with PCL rupture (15), and their management should be considered carefully in the decision to reconstruct one or both of the functionally dis- tinct PCL bundles. However, the technical complexity of double-bundle reconstruction, the longer surgical time required, as well as the inconclusive clinical outcome are all factors that must be weighed carefully.

Avaliação do comprimento do colo uterino em gestantes normais entre 20 e 34 semanas de gestação por meio da ultrassonografia endovaginal

OBJETIVO: Avaliar o comprimento do colo uterino pela ultrassonografia transvaginal em uma população de gestantes normais e construir uma curva de normalidade no período de 20 a 34 semanas de gestação. MATERIAIS E MÉTODOS: Estudo de corte transversal, incluindo 145 gestantes normais, com feto único, vivo, sem enfermidades, entre 20 e 34 semanas de gravidez, examinadas nos serviços de ultrassonografia do Hospital Universitário Júlio Müller e de uma clínica privada. As gestantes foram submetidas a ultrassonografia endovaginal, com registro do comprimento cervical. Critérios de exclusão foram: parto prematuro, rotura prematura pré-termo das membranas, placenta prévia, uso de fármacos tocolíticos e/ou progesterona, cerclagem ou qualquer intervenção cirúrgica prévia no colo. A associação entre o comprimento do colo uterino e a idade gestacional foi examinada por regressão linear. RESULTADOS: O comprimento cervical diminuiu progressivamente em 0,8 mm a cada semana, à medida que a idade gestacional progrediu (r = -0,351; p < 0,001). As mulheres que tiveram afunilamento cervical apresentaram colo mais curto que as demais (p = 0,001). A interpolação dos percentis 5, 50 e 95 provê gráfico passível de ser utilizado como referência. CONCLUSÃO: O comprimento médio cervical em gestantes normais diminui 0,8 mm por semana, entre a 20ª e a 34ª semanas de gestação.

Quintet in F minor, op. 34

The Hollywood String Quartet: Slatkin, Felix, viulu ; Shure, Paul, viulu ; Robyn, Paul, alttoviulu ; Aller, Eleanor, sello.

Sonata in G Minor, Op. 34, No. 2

Soitinnus: Piano.

Vanhasta Testamentista : [orkesterisarja, 1955] [op. 34/b?]

Soitinnus: orkesteri.

IAS 39 -standardin mukainen suojauslaskenta ja rahavirran suojaus suomalaisissa pörssiyhtiöissä

Tutkielman tavoitteena oli tutkia IAS 39 -standardin mukaista suojauslaskentaa ja rahavirran suojauksen soveltamista neljässä suomalaisessa pörssiyhtiössä kolmelta eri toimialalta. Tutkielman perusteella suojauslaskennan soveltamisessa ei havaittu suuria eroavaisuuksia eri toimialojen yhtiöiden välillä. Tutkielmassa päädyttiin johtopäätökseen, että suojauslaskennan soveltamiseen vaikuttaa enemminkin yhtiön liikevaihdon suuruus ja liiketoiminnan laajuus kuin esimerkiksi toimialan luonne. Suojauslaskennan mahdollistama tuloksen volatiliteetin tasaaminen on ensisijainen ja suurin hyöty. Tuloksiin kohdistunut huomio on nykypäivänä kasvanut, ja myös sen vuoksi tuloksen muutosten eliminointi ja suojauslaskenta on yhtiöiden mukaan tärkeää. Soveltamista harkittaessa prosessia tarkastellaan monesta eri näkökulmasta. Nykyisellä taloustilanteella on ollut vaikutuksia yhtiöiden liiketoimintaan ja suojauksiin, mutta suojauslaskentaan vain välillisesti.

Masurkka, Op.34 nro.3

Soitinnus: Piano.

Harpunsoittaja, Op. 34 no. 8

Soitinnus: Piano.

Intervalles, op. 34

Digitoitu 29. 5. 2008.