Separation – integration – and now …? - An historical perspective on the relationship between German management accounting and financial accounting

German accounting has traditionally followed a dual ledger approach with strictly separated internal cost accounting, as the basis for management information, and external financial accounting focusing on creditor protection and based on the commercial law. However, the increased adoption of integrated accounting system implies a significant change in the relationship between financial and management accounting systems. We use Hegelian dialectic to trace the historical development of German accounting from separated systems towards antithetical propositions of full integration, and the emergence of partial integration as the synthesis of this transformation process. For this reason, our paper provides a comprehensive analysis of the literature on the relationship between financial and management accounting in Germany. On this basis, we elaborate how financial accounting in Germany has been shaped by its economic context and legislation, and how financial accounting – accompanied by institutional pressures – in turn influenced management accounting. We argue that the changing relationship between management and financial accounting in the German context illustrates how current accounting practice is shaped not only by its environment, but also by its historical path. Based on this reasoning, we discuss several avenues for future research

A Genome-Wide Association Study of Diabetic Kidney Disease in Subjects With Type 2 Diabetes

dentification of sequence variants robustly associated with predisposition to diabetic kidney disease (DKD) has the potential to provide insights into the pathophysiological mechanisms responsible. We conducted a genome-wide association study (GWAS) of DKD in type 2 diabetes (T2D) using eight complementary dichotomous and quantitative DKD phenotypes: the principal dichotomous analysis involved 5,717 T2D subjects, 3,345 with DKD. Promising association signals were evaluated in up to 26,827 subjects with T2D (12,710 with DKD). A combined T1D+T2D GWAS was performed using complementary data available for subjects with T1D, which, with replication samples, involved up to 40,340 subjects with diabetes (18,582 with DKD). Analysis of specific DKD phenotypes identified a novel signal near GABRR1 (rs9942471, P = 4.5 x 10(-8)) associated with microalbuminuria in European T2D case subjects. However, no replication of this signal was observed in Asian subjects with T2D or in the equivalent T1D analysis. There was only limited support, in this substantially enlarged analysis, for association at previously reported DKD signals, except for those at UMOD and PRKAG2, both associated with estimated glomerular filtration rate. We conclude that, despite challenges in addressing phenotypic heterogeneity, access to increased sample sizes will continue to provide more robust inference regarding risk variant discovery for DKD.Peer reviewe

Vanhus ja helle:suojaudu, viilennä, nesteytä

Tiivistelmä Suomessa helteet (lämpötila yli +25 °C) ovat yleistyneet 2010-luvulla, ja ne tulevat haittaamaan etenkin ikääntyneitä (1). Terveydenhuollon ammattilaisten on tärkeää ymmärtää kuuman ympäristön terveysvaikutukset, kun he antavat ohjeita ja huolehtivat ikääntyneiden tarkoituksenmukaisesta suojautumisesta. Kuvaamme artikkelissamme helteestä aiheutuvia riskejä ikääntyneen terveydelle ja keinoja hallita niitä.Abstract Older people and hot spells : protect, cool and hydrate Climate warming increases the occurrence of hot spells with detrimental health effects especially on older people. Hot spells cause heat illnesses and worsen chronic diseases, resulting in increased morbidity and mortality. The ageing population is susceptible to these effects because of their altered thermoregulation (reduced capacity to lose heat), high prevalence of chronic diseases and related medication, as well as due to behavioural, environmental, housing and social factors. Heat action plans are needed for systematic long- and short-term preparedness and require national, regional and local multisector co-operation. These activities include developing early warning systems, practising long-term urban planning, reducing indoor heat exposure, increasing preparedness of health care, caring for vulnerable populations and developing real-time surveillance and monitoring. Increasing awareness among the elderly themselves, as well as among their caretakers, is crucial for protection from the health risks of hot spells. Older people need instructions regarding adequate and sustained hydration, how their health condition can be affected by heat, use of appropriate clothing, how and when to engage in physical activity and how to cool their homes or cool themselves by regular cool showers or baths. Equally important is to increase awareness among caretakers of older people in healthcare facilities or care homes. During hot spells the personnel in healthcare facilities need to identify symptoms of heat illnesses and apply cooling methods and related treatment, consider the use and monitor the effects of medication, as well as monitoring water intake. In addition, the indoor temperature of healthcare facilities needs to be kept below 25°C. If air conditioning is not available, facilities can be cooled through increasing ventilation and passive cooling methods. In the worst case, older people need to be evacuated from the healthcare facilities or homes

How to mound a horse?:remembrance and thoughts of afterlife at Finnish companion animal cemetery

Abstract This article presents the results of a combined archaeological and cultural anthropological study of 170 horse burials at a pet (companion animal) cemetery in Mikonkangas, Oulu, Finland. The applied methods include archaeological documentation, interviews with the horse caretakers, and visits to the site. Contrary to socially and legislatively controlled human burial grounds with organized maintenance, companion animal cemeteries with their inherent do-it-yourself character are often displays for more spontaneous expressions of grief and longing. The evidence of remembrance varies from nearly unmarked graves to elaborate memorials with headstones, epitaphs, flowers, and personal objects. The thought of a reunion in the afterlife is evident in some of the epitaphs and could also have influenced the use of crosses and angel symbols on some of the graves