Sammanställd redovisning i förgrunden eller bakgrunden : En kartläggning av Skånes kommuners årsredovisningar

Betydande delar av denkommunalaverksamhetenbedrivs utanför nämnds-och förvaltningsorganisationen, i bolag, kommunalförbund etc. En stor del av kommunernas tillgångar, åtaganden och kostnader redovisas därför inte i förvaltningsorganisationen. Därför är den sammanställda redovisningen, ”kommunal koncernredovisning” betydelsefull,för att visa hela kommunens ekonomi, och därmed ekonomiska hushållning.Trots att det, ur såväl ett meborgarperspektiv som ett styrningsperspektiv,borde vara intressant att visa kommunens samlade tillgångar, skulderoch kostnader visar denna studie av de skånska kommunernas årsredovisningar för 2014 att den sammanställda redovisningen tillmäts relativt liten betydelse. Detta visar sigbl.a.genomattkommuner vid övergripande presentation avverksamheternaendast lämnar ett fåtal, oftast intenågon, uppgift från den sammanställdaredovisningen. Även i förvaltningsberättelsen gesden sammanställda redovisningenbegränsat utrymme ochen undanskymd plats.För årsredovisningens mer tekniska delar där resultat-och balansräkningar presenteras, redovisningsprinciper beskrivs och tilläggsupplysningar lämnas finner viatt det finns en stor förbättringspotential. Förbättrad kvalitet och analys av den sammanställda redovisningen torde också varanödvändig om dennaska kunna användas för ledning och styrning av hela den kommunala verksamheten

The interaction of wheat germ agglutinin with keratan from cornea and nasal cartilage

Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/21827/1/0000230.pd

Identification of additional risk loci for stroke and small vessel disease: a meta-analysis of genome-wide association studies

BACKGROUND: Genetic determinants of stroke, the leading neurological cause of death and disability, are poorly understood and have seldom been explored in the general population. Our aim was to identify additional loci for stroke by doing a meta-analysis of genome-wide association studies. METHODS: For the discovery sample, we did a genome-wide analysis of common genetic variants associated with incident stroke risk in 18 population-based cohorts comprising 84 961 participants, of whom 4348 had stroke. Stroke diagnosis was ascertained and validated by the study investigators. Mean age at stroke ranged from 45·8 years to 76·4 years, and data collection in the studies took place between 1948 and 2013. We did validation analyses for variants yielding a significant association (at p<5 × 10(-6)) with all-stroke, ischaemic stroke, cardioembolic ischaemic stroke, or non-cardioembolic ischaemic stroke in the largest available cross-sectional studies (70 804 participants, of whom 19 816 had stroke). Summary-level results of discovery and follow-up stages were combined using inverse-variance weighted fixed-effects meta-analysis, and in-silico lookups were done in stroke subtypes. For genome-wide significant findings (at p<5 × 10(-8)), we explored associations with additional cerebrovascular phenotypes and did functional experiments using conditional (inducible) deletion of the probable causal gene in mice. We also studied the expression of orthologs of this probable causal gene and its effects on cerebral vasculature in zebrafish mutants. FINDINGS: We replicated seven of eight known loci associated with risk for ischaemic stroke, and identified a novel locus at chromosome 6p25 (rs12204590, near FOXF2) associated with risk of all-stroke (odds ratio [OR] 1·08, 95% CI 1·05-1·12, p=1·48 × 10(-8); minor allele frequency 21%). The rs12204590 stroke risk allele was also associated with increased MRI-defined burden of white matter hyperintensity-a marker of cerebral small vessel disease-in stroke-free adults (n=21 079; p=0·0025). Consistently, young patients (aged 2-32 years) with segmental deletions of FOXF2 showed an extensive burden of white matter hyperintensity. Deletion of Foxf2 in adult mice resulted in cerebral infarction, reactive gliosis, and microhaemorrhage. The orthologs of FOXF2 in zebrafish (foxf2b and foxf2a) are expressed in brain pericytes and mutant foxf2b(-/-) cerebral vessels show decreased smooth muscle cell and pericyte coverage. INTERPRETATION: We identified common variants near FOXF2 that are associated with increased stroke susceptibility. Epidemiological and experimental data suggest that FOXF2 mediates this association, potentially via differentiation defects of cerebral vascular mural cells. Further expression studies in appropriate human tissues, and further functional experiments with long follow-up periods are needed to fully understand the underlying mechanisms

The genetic architecture of the human cerebral cortex

The cerebral cortex underlies our complex cognitive capabilities, yet little is known about the specific genetic loci that influence human cortical structure. To identify genetic variants that affect cortical structure, we conducted a genome-wide association meta-analysis of brain magnetic resonance imaging data from 51,665 individuals. We analyzed the surface area and average thickness of the whole cortex and 34 regions with known functional specializations. We identified 199 significant loci and found significant enrichment for loci influencing total surface area within regulatory elements that are active during prenatal cortical development, supporting the radial unit hypothesis. Loci that affect regional surface area cluster near genes in Wnt signaling pathways, which influence progenitor expansion and areal identity. Variation in cortical structure is genetically correlated with cognitive function, Parkinson's disease, insomnia, depression, neuroticism, and attention deficit hyperactivity disorder

Computational strategies in flame-spread modelling involving wooden surfaces

Various approaches to flame-spread and fire-growth modelling are discussed and are evaluated using experimental results from different tests. Use of Computational Fluid Dynamics, CFD, in fire modelling is discussed and the performance of different CFD codes in wall flow modelling is analysed. Different pyrolysis models are discussed with respect to their major assumptions and the input data required