Taloushallinnon sähköistyminen tilitoimistoasiakkaiden näkökulmasta

Tiivistelmä. Tämän tutkielman tarkoituksena on selvittää Suomessa toimivan tilitoimiston asiakkaiden asenteita sähköistä taloushallintoa kohtaan. Lisäksi tutkielman tavoitteena on selvittää, onko erilaisilla taustatekijöillä vaikutusta asiakkaiden asenteisiin. Tutkimusmenetelmänä käytettiin määrällistä tutkimusta. Tutkimusaineiston keruutapana oli strukturoitu kyselytutkimus ja tutkimusaineiston analyysimenetelmänä käytettiin faktorianalyysia. Taustatekijöiden vaikutusta asenteisiin tutkittiin Kruskal-Wallis -testin sekä Spearmanin järjestyskorrelaatiomatriisin avulla. Tutkimuksen teoreettinen viitekehys koostuu alan kirjallisuudesta, artikkeleista sekä aikaisemmista tutkimuksista. Faktorianalyysin avulla tutkimusaineisto tiivistettiin kuuteen faktoriin, jotka kuvastavat sähköisen taloushallinnon piirteitä tilitoimiston asiakkaiden näkökulmasta. Faktorit kuvastavat tekijöitä, joista tilitoimistoasiakkaiden asenteet koostuvat. Faktorianalyysien avulla rakennettiin keskiarvomuuttujat, joiden avulla tutkittiin taustatekijöiden vaikutusta asenteisiin. Tutkimustulokset osoittavat, että suurin osa tilitoimistoasiakkaista suhtautuu sähköiseen taloushallintoon positiivisesti. Osalla asiakkaista on negatiivisempi suhtautuminen sähköiseen taloushallintoon kuin toisilla ja osa sijoittuu näiden kahden ääripään väliin. Tutkimustulosten mukaan tilitoimistoasiakkaiden suhtautuminen sähköiseen taloushallintoon määräytyy eniten sillä, kokevatko he sen hyödylliseksi itselleen. Asiakkaat, jotka pitävät sähköistä taloushallintoa hyödyllisenä, suhtautuvat siihen positiivisemmin kuin ne, jotka kokevat sen hyödyttömänä. Taustatekijöillä ei pääosin ollut merkittävää vaikutusta asenteisiin. Ainoastaan sukupuolella oli olennainen vaikutus sähköisen taloushallinnon koettuun kustannustehokkuuteen. Lisäksi vastaajan iällä sekä yrityksen liikevaihdolla oli jonkin verran merkitystä koettuun tietoturvan parantumiseen. Tutkimustuloksista voidaan päätellä, että tilitoimistoasiakkaiden suhtautuminen sähköiseen taloushallintoon on pääosin positiivista. Sähköiseen taloushallintoon suhtautumiseen vaikuttaa tilitoimistoasiakkaiden keskuudessa pääasiassa sähköisen taloushallinnon koettu hyödyllisyys. Tutkimusaineiston analysoinnin perusteella voidaan todeta yrityksen taustatekijöiden vaikuttavan sähköisen taloushallinnon käyttöönottoon, muttei itse asenteisiin sähköistä taloushallintoa kohtaan

SPEAR Far Ultraviolet Spectral Images of the Cygnus Loop

We present far-ultraviolet (FUV) spectral images, measured at C IV 1550, He II 1640, Si IV+O IV] 1400, and O III] 1664, of the entire Cygnus Loop, observed with the Spectroscopy of Plasma Evolution from Astrophysical Radiation (SPEAR) instrument, also known as FIMS. The spatial distribution of FUV emission generally corresponds with a limb-brightened shell, and is similar to optical, radio and X-ray images. The features found in the present work include a ``carrot'', diffuse interior, and breakout features, which have not been seen in previous FUV studies. Shock velocities of 140-160 km/s is found from a line ratio of O IV] to O III], which is insensitive not only to resonance scattering but also to elemental abundance. The estimated velocity indicates that the fast shocks are widespread across the remnant. By comparing various line ratios with steady-state shock models, it is also shown that the resonance scattering is widespread.Comment: 13 pages, 3 figures, 1 table, accepted for publication in ApJ

Dental students’ and patients’ perceived importance and knowledge of dental anxiety

Abstract Aim: To examine the perceived importance and knowledge of the dental students’ in their treatment of dental anxiety according to their year of study and to find out patients’ perceived importance of the dental students’ knowledge of dental anxiety according to their level on dental fear. Methods: Dental students (N = 219) at the University of Turku and non‐probability convenience sample of 100 of patients attending the Dental Teaching Clinic were given questionnaires with multiple choice and open‐ended questions. Students were categorised into three groups according to the year of study (1–3, 4, 5). Patients were categorised into three groups using the established cut points for Modified Dental Anxiety Scale (no fear = 5–9, low fear = 10–18, high fear = 19–25). The differences between groups were evaluated using cross‐tabulations, chi squared and Fisher’s exact tests. The open‐ended questions were subjected to content analysis. Results: Students’ perceived importance of dental anxiety did not differ between three groups. Students with greater undergraduate education and clinical experience were more likely to have excellent or quite good knowledge (P < 0.001). Patients’ perceived importance of dental students’ knowledge of dental anxiety was greater in patients with high level of fear. The overlapping category that emerged from the open‐ended question analysis was communication skills. This appeared to be important for patients with dental anxiety and for dental students in their management of dental anxiety. Conclusion: Clinical communication skills should be part of dental anxiety management teaching. Dental students should be able to gain sufficient knowledge and skills in treating dental anxiety before graduating

Analysis of Spatial Structure of the SPica H II Region

Far ultraviolet (FUV) spectral images of the Spica H II region are first presented here for the Si II* 1533.4A and Al II 1670.8A lines and then compared with the optical Halpha image. The H alpha and Si II* images show enhanced emissions in the southern part of the H II region where H I density increases outwards. This high density region, which we identify as part of the "interaction ring" of the Loop I superbubble and the Local Bubble, seems to bound the southern H II region. On the other hand, the observed profile of Al II shows a broad central peak, without much difference between the northern and southern parts, which we suspect results from multiple resonant scattering. The extended tails seen in the radial profiles of the FUV intensities suggest that the nebula may be embedded in a warm ionized gas. Simulation with a spectral synthesis code yields the values of the Lyman continuum luminosity and the effective temperature of the central star similar to previous estimates with 10^46.2 photons s^-1 and 26,000 K, respectively, but the density of the northern H II region, 0.22 cm^-3, is much smaller than previous estimates for the H alpha brightest region.Comment: 15 pages, 5 figures, accepted for Ap

Selective maternal seeding and environment shape the human gut microbiome

Vertical transmission of bacteria from mother to infant at birth is postulated to initiate a life-long host-microbe symbiosis, playing an important role in early infant development. However, only the tracking of strictly defined unique microbial strains can clarify where the intestinal bacteria come from, how long the initial colonizers persist, and whether colonization by other strains from the environment can replace existing ones. Using rare single nucleotide variants in fecal metagenomes of infants and their family members, we show strong evidence of selective and persistent transmission of maternal strain populations to the vaginally born infant and their occasional replacement by strains from the environment, including those from family members, in later childhood. Only strains from the classes Actinobacteria and Bacteroidia, which are essential components of the infant microbiome, are transmitted from the mother and persist for at least 1 yr. In contrast, maternal strains of Clostridia, a dominant class in the mother's gut microbiome, are not observed in the infant. Caesarean-born infants show a striking lack of maternal transmission at birth. After the first year, strain influx from the family environment occurs and continues even in adulthood. Fathers appear to be more frequently donors of novel strains to other family members than receivers. Thus, the infant gut is seeded by selected maternal bacteria, which expand to form a stable community, with a rare but stable continuing strain influx over time.Peer reviewe

Serum antibody response to Chlamydia trachomatis TroA and HtrA in women with tubal factor infertility

Persistent genital chlamydial infection may lead to tubal factor infertility (TFI). Chlamydia trachomatis TroA and HtrA are proteins expressed during persistent chlamydial infection in vitro. We studied serum IgG antibody response against these proteins by EIA in women with TFI and in subfertile women without tubal pathology. Altogether, 22 of 258 subfertile women (8.5%) had TFI which was unilateral in 17 cases and bilateral in 5 cases. Overall, 55 (21.3%) of the 258 women had TroA and 39 (15.1%) had HtrA antibodies. Seropositivity to TroA and HtrA was more common among women with TFI than women with other causes for subfertility (45.5 vs. 19.1%, p = 0.004 for TroA; 36.4 vs. 13.1%, p = 0.004 for HtrA). Mean absorbance values and the prevalence of TroA and HtrA antibodies increased with increasing severity of TFI. On the basis of our results, TroA and HtrA serology has the potential to be further developed to a specific biomarker for C. trachomatis-related TFI.Peer reviewe

Dental students' and patients' perceived importance and knowledge of dental anxiety

Aim To examine the perceived importance and knowledge of the dental students' in their treatment of dental anxiety according to their year of study and to find out patients' perceived importance of the dental students' knowledge of dental anxiety according to their level on dental fear. Methods Dental students (N = 219) at the University of Turku and non-probability convenience sample of 100 of patients attending the Dental Teaching Clinic were given questionnaires with multiple choice and open-ended questions. Students were categorised into three groups according to the year of study (1-3, 4, 5). Patients were categorised into three groups using the established cut points for Modified Dental Anxiety Scale (no fear = 5-9, low fear = 10-18, high fear = 19-25). The differences between groups were evaluated using cross-tabulations, chi squared and Fisher's exact tests. The open-ended questions were subjected to content analysis. Results Students' perceived importance of dental anxiety did not differ between three groups. Students with greater undergraduate education and clinical experience were more likely to have excellent or quite good knowledge (P < .001). Patients' perceived importance of dental students' knowledge of dental anxiety was greater in patients with high level of fear. The overlapping category that emerged from the open-ended question analysis was communication skills. This appeared to be important for patients with dental anxiety and for dental students in their management of dental anxiety. Conclusion Clinical communication skills should be part of dental anxiety management teaching. Dental students should be able to gain sufficient knowledge and skills in treating dental anxiety before graduating

CMS@home: Integrating the Volunteer Cloud and High‑Throughput Computing

Volunteer computing has the potential to provide significant additional computing capacity for the LHC experiments. Initiatives such as the CMS@home project are aiming to integrate volunteer computing resources into the experiment’s computational frameworks to support their scientific workloads. This is especially important, as over the next few years the demands on computing capacity will increase beyond what can be supported by general technology trends. This paper describes how a volunteer computing project that uses virtualization to run high energy physics simulations can integrate those resources into their computing infrastructure. The concept of the volunteer cloud is introduced and how this model can simplify the integration is described. An architecture for implementing the volunteer cloud model is presented along with an implementation for the CMS@home project. Finally, the submission of real CMS workloads to this volunteer cloud are compared to identical workloads submitted to the grid

Subtypes of Acute Ischemic Stroke

Background: To determine the frequency ofvarious subtypes of acute ischemic stroke amongpatients using the TOAST criteria.Methods: In this prospective, cross sectional study156 consecutive stroke patients fulfilling theinclusion criteria were recruited. Information on riskfactors like age, gender, diabetes and hypertensionwas collected. Physical and neurologicalexamination was done and relevant investigationswere reviewed, to classify the subtype of strokeaccording to TOAST criteria. . Risk factors like age,gender, diabetes and hypertension were comparedwith stroke subtypes after stratification using thechi-square test with significance at p &lt; 0.05.Results: Out of the 156 patients with acute ischemicstroke, mean age at presentation was 63.51 years.Among them 75% had hypertension and 48.1% werediabetics. The various subtypes of acute ischemicstroke were Large artery atherosclerosis(35.3%)whichwas the commonest cause. Large arteryatherosclerosis was found to be more common infemales (47.1% vs 25.6%) whereas cardioembolicstrokes were more common in males (29.1% vs17.1%) (p value 0.02). When hypertension anddiabetes was compared with stroke subtypes theresults were statistically insignificant (p value.&gt;0.05).Conclusion: Higher incidence of large artery andcardioembolic disease was found. Preventive effortsagainst the burden of ischemic stroke should focuson risk factor intervention for each patient accordingto subtype rather than ischemic stroke as a whole