HUBUNGAN PRILAKU KEPEMIMPINAN KEPALA SEKOLAH DENGAN KINERJA GURU DI SMP NEGERI 2 KECAMATAN KETANGGUNGAN KABUPATEN BREBES

Oppgavens tema er revisors profesjonelle skepsis. Konseptet profesjonell skepsis spiller en nøkkelrolle for kvaliteten av revisjonen (Boyle & Carpenter, 2015). Internasjonale standardsettere har ved flere tilfeller uttalt at revisor ikke utviser tilstrekkelig profesjonell skepsis i revisjon av årsregnskaper (Olsen, 2014). Samtidig skal revisor fungere som en tillitsperson for allmenheten, og gjennom denne rollen sikre at innholdet i regnskapet er uten vesentlig feilinformasjon (revisorloven, 1999, § 1-2). Oppgaven vil ta for seg en av de største revisjonsskandalene som har berørt Norge, nemlig saken om Kraft & Kultur i Sverige AB1 som er et datterselskap av norske Troms Kraft AS. I lys av denne saken vil vi se på sammenhengen mellom profesjonell skepsis og avdekking av regnskapsmanipulasjon. I Kraft & Kultur-saken ble det avslørt regnskapsjuks som viste seg å være utført av daværende administrerende direktør. Han ble dømt til fengsel, men saken ble anket og ankesaken utsatt etter fremlegg av nye bevis (Ytreberg, 2016). Revisor for selskapet i tiden da manipulasjonene fant sted ble i tillegg saksøkt av morselskapet til Kraft & Kultur for ikke å ha oppdaget feilene. Da revisor ble frikjent anket Troms Kraft saken videre og det endelige utfallet er ennå ikke klart (Endresen, 2013b; Ytreberg, 2016). Med bakgrunn i dette ønsket vi å se nærmere på om det faktum at misligheter i et regnskap ikke oppdages kan ha sammenheng med revisors manglende profesjonelle skepsis. For å belyse vår problemstilling har vi utført en kvalitativ dokumentanalyse gjennom å gjøre en teoretisk fortolkning av Kraft & Kultur-caset. Vi har sett på de faktiske hendelsene som fant sted i forbindelse med revisjonen av Kraft & Kultur ved å anvende kjent revisjonsteori og funn fra tidligere forskning, for å undersøke hvorvidt det at revisor ikke evnet å oppdage mislighetene i Kraft & Kultur kan ha hatt sammenheng med at revisjonen ikke ble gjennomført i samsvar med kravene til profesjonell skepsis i ISA 200. På denne måten ønsker vi å fremme viktigheten av konseptet profesjonell skepsis i revisjon. I vår analyse benyttet vi en modell utviklet av Hurtt et al. (2013), og ved hjelp av denne så vi på ulike faktorer med påvirkning på revisors profesjonelle skepsis innenfor tre kategorier: forhold ved revisor, forhold ved kunden og forhold knyttet til bevis. Resultatene fra vår analyse tyder på at revisor ikke var tilstrekkelig profesjonelt skeptisk under revisjonen. Særlig viste bransjekunnskap og –erfaring seg å være en sentral faktor, da revisors mangelfulle kunnskap ser ut til å ha hemmet utøvelse av skepsis på flere områder ved revisjonen. Dette tilsier videre at revisors manglende evne til å avdekke regnskapsmanipulasjonen i Kraft & Kultur kan ha sammenheng med at revisor ikke gjennomførte revisjonen i samsvar med kravene til profesjonell skepsis i ISA 200.nhhma

Kommunale tiltak i psykisk helsearbeid 2011. Årsverksstatistikk og analyser av kommunal variasjon

Rapport med analyser og deskriptive framstillinger av årsverkinnsatsen i psykisk helsearbeid i kommunene 2007-2011.Rapporten fokuserer på årsverksinnsats både i kommuner (psykisk helsearbeid) og i spesialisthelsetjenesten (psykisk helsevern). Tallene viser stor geografisk variasjon. Rapporten ser også på fastlegenes rolle i psykisk helsearbeid. Hovedutfordringer i kommunene utgjør økt etterspørsel, sykere pasienter utskrevet fra spesialisthelsetjenesten, vanskeligheter med å gi et tilbud av god nok faglig kvalitet, utfordringer i samarbeidet med spesialisthelsetjenesten og mangel på kompetanse.&nbsp

Differential in vivo tumorigenicity of distinct subpopulations from a luminal-like breast cancer xenograft

Intratumor heterogeneity caused by genetic, phenotypic or functional differences between cancer cell subpopulations is a considerable clinical challenge. Understanding subpopulation dynamics is therefore central for both optimization of existing therapy and for development of new treatment. The aim of this study was to isolate subpopulations from a primary tumor and by comparing molecular characteristics of these subpopulations, find explanations to their differing tumorigenicity. Cell subpopulations from two patient derived in vivo models of primary breast cancer, ER+ and ER-, were identified. EpCAM+ cells from the ER+ model gave rise to tumors independently of stroma cell support. The tumorigenic fraction was further divided based on SSEA-4 and CD24 expression. Both markers were expressed in ER+ breast cancer biopsies. FAC-sorted cells based on EpCAM, SSEA-4 and CD24 expression were subsequently tested for differences in functionality by in vivo tumorigenicity assay. Three out of four subpopulations of cells were tumorigenic and showed variable ability to recapitulate the marker expression of the original tumor. Whole genome expression analysis of the sorted populations disclosed high similarity in the transcriptional profiles between the tumorigenic populations. Comparing the non-tumorigenic vs the tumorigenic populations, 44 transcripts were, however, significantly differentially expressed. A subset of these, 26 identified and named genes, highly expressed in the non-tumorigenic population, predicted longer overall survival (N = 737, p<0.0001) and distant metastasis free survival (DMFS) (N = 1379, p<0.0001) when performing Kaplan-Meier survival analysis using the GOBO online database. The 26 gene set correlated with longer DMFS in multiple breast cancer subgroups. Copy number profiling revealed no aberrations that could explain the observed differences in tumorigenicity. This study emphasizes the functional variability among cell populations that are otherwise genomically similar, and that the risk of breast cancer recurrence can only be eliminated if the tumorigenic abilities in multiple cancer cell subpopulations are inhibited

Integrated study of copy number states and genotype calls using high-density SNP arrays

We propose a statistical framework, named genoCN, to simultaneously dissect copy number states and genotypes using high-density SNP (single nucleotide polymorphism) arrays. There are at least two types of genomic DNA copy number differences: copy number variations (CNVs) and copy number aberrations (CNAs). While CNVs are naturally occurring and inheritable, CNAs are acquired somatic alterations most often observed in tumor tissues only. CNVs tend to be short and more sparsely located in the genome compared with CNAs. GenoCN consists of two components, genoCNV and genoCNA, designed for CNV and CNA studies, respectively. In contrast to most existing methods, genoCN is more flexible in that the model parameters are estimated from the data instead of being decided a priori. GenoCNA also incorporates two important strategies for CNA studies. First, the effects of tissue contamination are explicitly modeled. Second, if SNP arrays are performed for both tumor and normal tissues of one individual, the genotype calls from normal tissue are used to study CNAs in tumor tissue. We evaluated genoCN by applications to 162 HapMap individuals and a brain tumor (glioblastoma) dataset and showed that our method can successfully identify both types of copy number differences and produce high-quality genotype calls

The regulatory landscape of plastic governance - a Norwegian perspective

In this report we co-produced a matrix of governance fragmentation in the Norwegian plastic value chain to assess where there are overlaps, interplay and synergies to be aligned. This also included an assessment of the global level of plastic regulatory fragmentation as it relates to the upcoming negotiations for a global treaty to end plastic pollution.Norges forskningsrådpublishedVersio

Young adults with type 1 diabetes and their experiences with diabetes follow‐up and participation in the DiaPROM pilot trial: A qualitative study

This is an open access article under the terms of the Creative Commons Attribution License, which permits use, distribution and reproduction in any medium, provided the original work is properly cited.Aim To explore young adults' experiences of outpatient follow‐up appointments, completing electronic Patient‐Reported Outcome Measures (PROMs), and using the Problem Areas In Diabetes (PAID) scale during the Diabetes Patient‐Reported Outcome Measures (DiaPROM) pilot trial. Methods We performed a qualitative study among 19 young adults (aged 22–39 years) with type 1 diabetes who participated in the pilot trial. Between February and June 2019, we conducted individual, semi‐structured telephone interviews with participants from the intervention and control arms. We analysed the data using thematic analysis. Results Our analyses generated three themes, each with two subthemes: (1) Follow‐up with limitations; (i) Marginal dialogue about everyday challenges, (ii) Value of supportive relationships and continuity, indicate that previous follow‐up had been experienced as challenging and insufficient. (2) New insights and raised awareness; (i) More life‐oriented insights, (ii) Moving out of the comfort zone, suggest mostly positive experiences with completing questionnaires and discussing the PAID scores. (3) Addressing problem areas with an open mind; (i) Need for elaboration, (ii) Preparedness for dialogue, indicate that both openness and explanations were vital in the follow‐up. Conclusions Participants characterised the previous follow‐up as challenging and insufficient. They described completing and using the PAID as somewhat uncomfortable yet worthwhile. Our findings also suggest that by utilising diabetes distress data alongside health and biomedical outcomes, consultations became more attuned to the young adults' wishes and needs, mainly because the dialogue was more focused and direct. Hence, the PAID has the potential to facilitate person‐centredness and improve patient–provider relationships.publishedVersio

Experiences of individuals with intellectual disability who lecture in higher education

IntroductionPrior studies have suggested that adults with intellectual disabilities who are in employment in general report a high level of well-being and life satisfaction. Less is known about which experiences and outcomes that are most important for the experiences of those who are employed.MethodsWe interviewed six persons with intellectual disabilities that worked as lecturers at a health and social education programme at a university about which experiences and outcomes that they believed were of importance to their work experiences.ResultsThe participants spontaneously focused on three main themes that described their experiences with work: the high degree of autonomy at work, their involvement in positive new relationships, and their experiences of accomplishment and coping on new social arenas. Although there were challenges, these were often overcome by working closely with another teacher.DiscussionThe three main themes by which the participants described their work experiences and outcomes can be related to the concepts of autonomy, relatedness, and competence. The experiences described by the participants are valuable for the future facilitation of work assignments for people with intellectual disability in ordinary working life

Hippocampal Adult Neurogenesis Is Maintained by Neil3-Dependent Repair of Oxidative DNA Lesions in Neural Progenitor Cells

SummaryAccumulation of oxidative DNA damage has been proposed as a potential cause of age-related cognitive decline. The major pathway for removal of oxidative DNA base lesions is base excision repair, which is initiated by DNA glycosylases. In mice, Neil3 is the main DNA glycosylase for repair of hydantoin lesions in single-stranded DNA of neural stem/progenitor cells, promoting neurogenesis. Adult neurogenesis is crucial for maintenance of hippocampus-dependent functions involved in behavior. Herein, behavioral studies reveal learning and memory deficits and reduced anxiety-like behavior in Neil3−/− mice. Neural stem/progenitor cells from aged Neil3−/− mice show impaired proliferative capacity and reduced DNA repair activity. Furthermore, hippocampal neurons in Neil3−/− mice display synaptic irregularities. It appears that Neil3-dependent repair of oxidative DNA damage in neural stem/progenitor cells is required for maintenance of adult neurogenesis to counteract the age-associated deterioration of cognitive performance

Therapeutic drug monitoring in inflammatory bowel disease : implementation, utilization, and barriers in clinical practice in Scandinavia

Background and aims Therapeutic drug monitoring (TDM) may optimize biologic and thiopurine therapies in inflammatory bowel disease (IBD). The study aimed to investigate implementation and utilization of TDM in Scandinavia. Methods A web-based questionnaire on the use of TDM was distributed to Scandinavian gastroenterologists via the national societies. Results In total, 297 IBD physicians prescribing biologic therapies, equally distributed between community and university hospitals, were included (response rate 42%) (Norway 118 (40%), Denmark 86 (29%), Sweden 50 (17%), Finland 33 (11%), Iceland 10 (3%)). Overall, TDM was applied during biologic therapies by 87%, and for TNF-inhibitors >90%. Among the users, reactive and proactive TDM were utilized by 90% and 63%, respectively. Danish physicians were significantly less inclined to use TDM compared to other Scandinavian countries; (58% vs 98%); OR 0.03 [0.01-0.09], p 10 IBD patients/week (p = 0.005). TDM scenarios were interpreted in accord with available evidence but with discrepancies for proactive TDM. The main barriers to TDM were lack of guidelines (51%) and time lag between sampling and results (49%). TDM of thiopurines was routinely used by 87%. Conclusion TDM of biologic and thiopurine therapies has been broadly implemented into clinical practice in Scandinavia. However, physicians call for TDM guidelines detailing indications and interpretations of test results along with improved test response times.Peer reviewe