Vidareutbildning under arbetslivet : små och medelstora revisions- och redovisningsbyråers syn

In our study the purpose was to examine the influence of Continuing Professional Education on small and medium sized auditing- and accounting practices. The study also aims to analyze possible similarities and differences in how small and medium sized auditing and accounting practices are affected of the requirements regarding Continuing Professional Education. In order to fulfill our purpose in the study we conducted interviews with auditors and accounting consultants on small and medium sized auditing- and accounting practices. Totally did we conduct seven interviews with four auditors and three accounting consultants. The majority of auditors and accounting consultants we interviewed are satisfied with the current requirements on Continuing Professional Education and think they contribute to the increase of quality and status of the work tasks performed by auditors and accounting consultants. Respondents also stressed the importance of Continuing Professional Education to maintain and develop the skills among employees. Our respondents prefer two forms of Continuing Professional Education, namely intensive seminars and topical courses. Demand for intensive seminars and topical courses will probably continue to increase, given that these two forms makes it possible for small and medium sized practices to keep current in a time efficient and economical way. Our findings also show that auditors prefer a training where they start out as beginners and end as an expert. On the other hand accounting consultants focus on training that is practical and provides direct benefit to the everyday work

Vidareutbildning under arbetslivet : små och medelstora revisions- och redovisningsbyråers syn

In our study the purpose was to examine the influence of Continuing Professional Education on small and medium sized auditing- and accounting practices. The study also aims to analyze possible similarities and differences in how small and medium sized auditing and accounting practices are affected of the requirements regarding Continuing Professional Education. In order to fulfill our purpose in the study we conducted interviews with auditors and accounting consultants on small and medium sized auditing- and accounting practices. Totally did we conduct seven interviews with four auditors and three accounting consultants. The majority of auditors and accounting consultants we interviewed are satisfied with the current requirements on Continuing Professional Education and think they contribute to the increase of quality and status of the work tasks performed by auditors and accounting consultants. Respondents also stressed the importance of Continuing Professional Education to maintain and develop the skills among employees. Our respondents prefer two forms of Continuing Professional Education, namely intensive seminars and topical courses. Demand for intensive seminars and topical courses will probably continue to increase, given that these two forms makes it possible for small and medium sized practices to keep current in a time efficient and economical way. Our findings also show that auditors prefer a training where they start out as beginners and end as an expert. On the other hand accounting consultants focus on training that is practical and provides direct benefit to the everyday work

Metformin enhances LDL-cholesterol uptake by suppressing the expression of the pro-protein convertase subtilisin/kexin type 9 (PCSK9) in liver cells

Purpose: Metformin (MF) intake associates with reduced levels of circulating low-density lipoprotein-cholesterol (LDL-C). This has been attributed to the activation of AMPK, which differentially regulates the expression of multiple genes involved in cholesterol synthesis and trafficking. However, the exact mechanism underlying the LDL-C lowering effect of MF remains ambiguous. Methods: MF-treated Hep-G2 and HuH7 cells were evaluated for cell viability and the expression status of key lipid metabolism-related genes along with LDL-C uptake efficiency. Results: MF treatment resulted in decreased expression and secretion of PCSK9, increased expression of LDLR and enhanced LDL-C uptake in hepatocytes. It also resulted in increased expression of activated AMPK (p-AMPK) and decreased expression of SREBP2 and HNF-1α proteins. Transcriptomic analysis of MF-treated Hep-G2 cells confirmed these findings and showed that other key lipid metabolism-related genes including those that encode apolipoproteins (APOB, APOC2, APOC3 and APOE), MTTP and LIPC are downregulated. Lastly, MF treatment associated with reduced HMG-CoA reductase expression and activity. Conclusions: These findings suggest that MF treatment reduces circulating LDL-C levels by suppressing PCSK9 expression and enhancing LDLR expression; hence the potential therapeutic utility of MF in hypercholesterolemia