Yrityksen Tekes-rahoitteisen projektin tilintarkastus

Innovaatiorahoituskeskus Tekes rahoitti vuonna 2016 suomalaisten yritysten toteuttamia projekteja noin 467 miljoonalla eurolla. Useimpien Tekesin tarjoamien rahoituspalvelujen ehtona on rahoituksen tilityksen tarkistuttaminen auktorisoidulla tilintarkastajalla. Työn tavoitteena on tuottaa Tekes-rahoitteisten projektien tarkastusta varten osin tarkastusta ohjaava dokumentaatiopohja, tarjota opinnäytetyön raporttiosalla dokumentaatiopohjaa tukeva katsaus Tekes-rahoitteisten projektien tarkastukseen ja syventää kirjoittajan vielä kapeaa osaamista projektitarkastuksista. Opinnäytetyössä keskitytään Tekesin yrityksille tarjoamien rahoitusmuotojen tarkastuksen erityispiirteisiin eikä raporttia tai dokumentaatiopohjaa voida soveltaa julkisten toimijoiden projektien tarkastuksiin. Työ toteutettiin laatien teoriapohja tilintarkastuksen tavoitteista ja eri toimeksiannoista, julkisen rahoituksen ja Tekesin rooleista rahoittajana sekä niistä normeista ja sääntelyistä, jotka koskevat julkisen rahoituksen tilitysten tarkastusta. Teoriapohjan lisäksi tuotettiin luku Tekes-rahoitteisen projektin tarkastuksen teknisestä toteutuksesta osin Tekesin vuoden 2017 yleisten rahoitusehtojen ja tarkastusraporttipohjien sekä auktorisoidun tilintarkastajan ja Tekesin maksatuspalvelujohtajan haastattelujen pohjalta. Tämän osion rinnalla tuotettiin Tekes-rahoitteisten projektien tarkastuksia varten dokumentaatiopohja, joka koottiin kokonaisuudeksi raportin liitteisiin. Tekesin maksatuspalvelujohtaja Anne Kleemolan haastattelun tuloksena todettiin, etteivät Tekesin nykyiset tarkastusraporttipohjat huomioi erityisehtojen tarkastusta yhtä yksityiskohtaisesti, kuin tarkastusraporttipohjalla olevat muut tarkastuksessa huomioitavat seikat on huomioitu. Kleemola totesi tämän olevan hyödyllinen huomio ja tarkastusraporttipohjiin mahdollisesti kehitettävä asia. Koska toimeksiantajalle tuotetusta dokumentaatiopohjasta syntyi selkeä runko Tekes-rahoitteisen projektin tarkastukselle, projektitarkastuksien osalta koettiin oman osaamisen syventyneen ja yhteydenotto Tekesiin koettiin myös heidän osaltaan hyödylliseksi, opinnäytetyön voidaan todeta täyttäneen tavoitteensa

The phenotype of decidual CD56+ lymphocytes is influenced by secreted factors from decidual stromal cells but not macrophages in the first trimester of pregnancy

During the first trimester of pregnancy the decidua is comprised of decidual stromal cells (DSC), invading fetal trophoblast cells and maternal leukocytes, including decidual natural killer (dNK) cells and macrophages. dNK cells are distinct from peripheral blood NK cells and have a role in regulating trophoblast invasion and spiral artery remodelling. The unique phenotype of dNK cells results from the decidual environment in which they reside, however the interaction and influence of other cells in the decidua on dNK phenotype is unknown. We isolated first trimester DSC and decidual macrophages and investigated the effect that DSC and decidual macrophage secreted factors have on CD56+ decidual lymphocyte receptor expression and cytokine secretion (including dNK cells). We report that DSC secreted factors induce the secretion of the cytokines IL-8 and IL-6 from first trimester CD56+ cells. However, neither DSC nor decidual macrophage secreted factors changed CD56+ cell receptor expression. These results suggest that secreted factors from DSC influence CD56+ decidual lymphocytes during the first trimester of pregnancy and therefore may play a role in regulating the unique phenotype and function of dNK cells during placentation

Is metal theft committed by organized crime groups, and why does it matter?

Using the example of metal theft in the United Kingdom, this study used mixed methods to evaluate the accuracy of police estimates of the involvement of organised crime groups (OCGs) in crime. Police estimate that 20-30% of metal theft is committed by OCGs, but this study found that only 0.5% of metal thieves had previous convictions for offences related to OCGs, that only 1.3% were linked to OCGs by intelligence information, that metal thieves typically offended close to their homes and that almost no metal thefts involved sophisticated offence methods. It appears that police may over-estimate the involvement of OCGs in some types of crime. The reasons for and consequences of this over-estimation are discussed

A retrospective and agenda for future research on Chinese outward foreign direct investment

Our original paper “The determinants of Chinese Outward Foreign Direct Investment” was the first theoretically based empirical analysis of the phenomenon. It utilised internalisation theory to show that Chinese state-owned firms reacted to home country market imperfections to surmount barriers to foreign entry arising from naivety and the lack of obvious ownership advantages, leveraging institutional factors including favourable policy stimuli. This special theory explained outward foreign direct investment (OFDI) but provided surprises. These included the apparent appetite for risk evinced by these early investors, causing us to conjecture that domestic market imperfections, particularly in the domestic capital market, might be responsible. The article stimulated a massive subsequent, largely successful, research effort on emerging country multinationals. In this Retrospective article we review some of the main strands of research that ensued, for the insight they offer for the theme of our commentary. Our theme is that theoretical development can only come through embracing yet more challenging, different, and new contexts, and we make suggestions for future research directions

Normal modes and discovery of high-order cross-frequencies in the DBV white dwarf GD 358

We present a detailed mode identification performed on the 1994 Whole Earth Telescope (WET) run on GD 358. The results are compared with that obtained for the same star from the 1990 WET data. The two temporal spectra show very few qualitative differences, although amplitude changes are seen in most modes, including the disappearance of the mode identified as k=14 in the 1990 data. The excellent coverage and signal-to-noise ratio obtained during the 1994 run lead to the secure identification of combination frequencies up to fourth order, i.e. peaks that are sums or differences of up to four parent frequencies, including a virtually complete set of second-order frequencies, as expected from harmonic distortion. We show how the third-order frequencies are expected to affect the triplet structure of the normal modes by back-interacting with them. Finally, a search for ℓ=2 modes was unsuccessful, not verifying the suspicion that such modes had been uncovered in the 1990 data set

Spread Supersymmetry

In the multiverse the scale of SUSY breaking, \tilde{m} = F_X/M_*, may scan and environmental constraints on the dark matter density may exclude a large range of \tilde{m} from the reheating temperature after inflation down to values that yield a LSP mass of order a TeV. After selection effects, the distribution for \tilde{m} may prefer larger values. A single environmental constraint from dark matter can then lead to multi-component dark matter, including both axions and the LSP, giving a TeV-scale LSP lighter than the corresponding value for single-component LSP dark matter. If SUSY breaking is mediated to the SM sector at order X^* X, only squarks, sleptons and one Higgs doublet acquire masses of order \tilde{m}. The gravitino mass is lighter by a factor of M_*/M_Pl and the gaugino masses are suppressed by a further loop factor. This Spread SUSY spectrum has two versions; the Higgsino masses are generated in one from supergravity giving a wino LSP and in the other radiatively giving a Higgsino LSP. The environmental restriction on dark matter fixes the LSP mass to the TeV domain, so that the squark and slepton masses are order 10^3 TeV and 10^6 TeV in these two schemes. We study the spectrum, dark matter and collider signals of these two versions of Spread SUSY. The Higgs is SM-like and lighter than 145 GeV; monochromatic photons in cosmic rays arise from dark matter annihilations in the halo; exotic short charged tracks occur at the LHC, at least for the wino LSP; and there are the eventual possibilities of direct detection of dark matter and detailed exploration of the TeV-scale states at a future linear collider. Gauge coupling unification is as in minimal SUSY theories. If SUSY breaking is mediated at order X, a much less hierarchical spectrum results---similar to that of the MSSM, but with the superpartner masses 1--2 orders of magnitude larger than in natural theories.Comment: 20 pages, 5 figure

Optogenetic Control of Subcellular Protein Location and Signaling in Vertebrate Embryos.

This chapter describes the use of optogenetic heterodimerization in single cells within whole-vertebrate embryos. This method allows the use of light to reversibly bind together an "anchor" protein and a "bait" protein. Proteins can therefore be directed to specific subcellular compartments, altering biological processes such as cell polarity and signaling. I detail methods for achieving transient expression of fusion proteins encoding the phytochrome heterodimerization system in early zebrafish embryos (Buckley et al., Dev Cell 36(1):117-126, 2016) and describe the imaging parameters used to achieve subcellular light patterning

Inception of early-life allergen–induced airway hyperresponsiveness is reliant on IL-13+CD4+ T cells

Airway hyperresponsiveness (AHR) is a critical feature of wheezing and asthma in children, but the initiating immune mechanisms remain unconfirmed. We demonstrate that both recombinant interleukin-33 (rIL-33) and allergen [house dust mite (HDM) or Alternaria alternata] exposure from day 3 of life resulted in significantly increased pulmonary IL-13+CD4+ T cells, which were indispensable for the development of AHR. In contrast, adult mice had a predominance of pulmonary LinnegCD45+CD90+IL-13+ type 2 innate lymphoid cells (ILC2s) after administration of rIL-33. HDM exposure of neonatal IL-33 knockout (KO) mice still resulted in AHR. However, neonatal CD4creIL-13 KO mice (lacking IL-13+CD4+ T cells) exposed to allergen from day 3 of life were protected from AHR despite persistent pulmonary eosinophilia, elevated IL-33 levels, and IL-13+ ILCs. Moreover, neonatal mice were protected from AHR when inhaled Acinetobacter lwoffii (an environmental bacterial isolate found in cattle farms, which is known to protect from childhood asthma) was administered concurrent with HDM. A. lwoffii blocked the expansion of pulmonary IL-13+CD4+ T cells, whereas IL-13+ ILCs and IL-33 remained elevated. Administration of A. lwoffii mirrored the findings from the CD4creIL-13 KO mice, providing a translational approach for disease protection in early life. These data demonstrate that IL-13+CD4+ T cells, rather than IL-13+ ILCs or IL-33, are critical for inception of allergic AHR in early life

Interplay between Fermi gamma-ray lines and collider searches

We explore the interplay between lines in the gamma-ray spectrum and LHC searches involving missing energy and photons. As an example, we consider a singlet Dirac fermion dark matter with the mediator for Fermi gamma-ray line at 130 GeV. A new chiral or local U(1) symmetry makes weak-scale dark matter natural and provides the axion or Z 0 gauge boson as the mediator connecting between dark matter and electroweak gauge bosons. In these models, the mediator particle can be produced in association with a monophoton at colliders and it produces large missing energy through the decays into a DM pair or ZZ; Z with at least one Z decaying into a neutrino pair. We adopt the monophoton searches with large missing energy at the LHC and impose the bounds on the coupling and mass of the mediator field in the models. We show that the parameter space of the Z 0 mediation model is already strongly constrained by the LHC 8TeV data, whereas a certain region of the parameter space away from the resonance in axion-like mediator models are bounded. We foresee the monophoton bounds on the Z 0 and axion mediation models at the LHC 14 TeV

Feasibility Study on Using Dynamic Contrast Enhanced MRI to Assess the Effect of Tyrosine Kinase Inhibitor Therapy within the STAR Trial of Metastatic Renal Cell Cancer

Objective: To identify dynamic contrast-enhanced magnetic resonance imaging (DCE-MRI) parameters predictive of early disease progression in patients with metastatic renal cell cancer (mRCC) treated with anti-angiogenic tyrosine kinase inhibitors (TKI). Methods: The study was linked to a phase II/III randomised control trial. Patients underwent DCE-MRI before, at 4- and 10-weeks after initiation of TKI. DCE-MRI parameters at each time-point were derived from a single-compartment tracer kinetic model, following semi-automated tumour segmentation by two independent readers. Primary endpoint was correlation of DCE-MRI parameters with disease progression at 6-months. Receiver operating characteristic (ROC) curve analysis and area under the curve (AUC) values were calculated for parameters associated with disease progression at 6 months. Inter-observer agreement was assessed using the intraclass correlation coefficient (ICC). Results: 23 tumours in 14 patients were measurable. Three patients had disease progression at 6 months. The percentage (%) change in perfused tumour volume between baseline and 4-week DCE-MRI (p = 0.016), mean transfer constant Ktrans change (p = 0.038), and % change in extracellular volume (p = 0.009) between 4- and 10-week MRI, correlated with early disease progression (AUC 0.879 for each parameter). Inter-observer agreement was excellent for perfused tumour volume, Ktrans and extracellular volume (ICC: 0.928, 0.949, 0.910 respectively). Conclusions: Early measurement of DCE-MRI biomarkers of tumour perfusion at 4- and 10-weeks predicts disease progression at 6-months following TKI therapy in mRCC