Maataloudenharjoittajan kirjanpito, kannattavuus, tilinpäätös ja sen tulkinta

Maataloutta harjoittavia luonnollisia henkilöitä ei koske kirjanpitovelvollisuus vaan he ovat muistiinpanovelvollisia. Vaikka yritys ei olisi kirjanpitovelvollinen, voisi kahdenkertaisen kirjanpidon tekeminen olla silti järkevää. Kahdenkertaisesta kirjanpidosta saadaan tuloslaskelma ja tase, joiden avulla yrityksen taloudellista tilannetta voidaan seurata paljon tarkemmin. Opinnäytetyö on toiminnallinen ja sen toimeksiantajana toimi ProAgria Oulu ry. Lopputuotteena syntyi opas, jonka tarkoituksena on selventää maataloudenharjoittajalle kahdenkertaista kirjanpitoa ja sen hyötyjä. Toimeksiantaja jakaa opasta asiakkailleen, minkä toivotaan herättävän ajatuksia maataloudenharjoittajissa heidän kirjanpitotapaansa liittyen. Työn tavoitteena oli selvittää, miten eri tavoin maataloudenharjoittaja voi kirjanpitonsa tehdä, ja mitä eri tavat eroavat toisistaan. Kirjanpitotapoja vertaillessa selviää, että ainoastaan kahdenkertaisesta kirjanpidosta saadaan tuloslaskelma ja tase. Tuloslaskelmaa ja tasetta käydään läpi tarkemmin, ja selvitetään mitä tunnuslukuja niiden avulla saadaan laskettua. Maatalouden kannattavuus on puhuttanut viime aikoina kovasti. Tunnuslukuja laskemalla voidaan taloudellisen tilan muutoksia seurata tarkasti. Opinnäytetyössä on käytetty lähteinä pääasiassa kirjanpitolakia ja -asetusta, verohallinnon internetsivuja ja alan kirjallisuutta. Lähteinä on käytetty myös uutisia ja talouden alan internetlähteitä. Lisäksi olin yhteydessä ProAgrian alan ammattilaisten kanssa. Moniin asioihin kysyin mielipidettä tuttaviltani, jotka työskentelevät itse maataloudenharjoittajina, ja antoivat näin käytännön näkökulmaa asioihin. Opinnäytetyössä todettiin, että kahdenkertaisesta kirjanpidosta on hyötyä. Vaikka maataloudenharjoittajilla ei ole kirjanpitovelvollisuutta, kannattaisi heidän pohtia, olisiko kahdenkertaisen kirjanpidon tekeminen kuitenkin järkevää. Kahdenkertaisesta kirjanpidosta saadaan tilinpäätös ja tase, joista voidaan laskea erilaisia tunnuslukuja. Kahdenkertaisen kirjanpidon avulla nähdään yrityksen todellinen taloudellinen tilanne. Maataloudenharjoittajille suunniteltiin sopivanlaiset tuloslaskelma- ja tasesuositukset, joista tunnuslukuja saadaan laskettua. Tunnuslukujen avulla yrityksen taloudellista tilannetta voidaan seurata ja muutokset huomataan ajoissa. Tunnuslukujen avulla oman yrityksen taloudellista tilaa voidaan myös verrata muihin saman alan yrityksiin. Yleisimmät ja tärkeimmät tunnusluvut kaavoineen ja ohjearvoineen on esiteltynä opinnäytetyössä.A natural person, with the exception of one pursuing farming or fishery, shall keep accounting records for the business and profession carried on. Natural persons who are working with agriculture have to make notes about their businesses. Even if the company doesn’t have to make accounting, it could be useful for the company. With double-entry bookkeeping you get a balance sheet and an income statement and with those statements you are able to observe your company’s economic status. The thesis is functional and the client is ProAgria Oulu ry. The end product of the thesis was a guide for ProAgria’s customers. The purpose of the guide is to clarify double-entry accounting for farmers. ProAgria will share the guide to their customers and it is hoped that the guide will raise ideas for farmers regarding their accounting methods. The aim of the thesis was to find out different ways farmers can make their accounting and what are the good and bad aspects of them. When comparing different accounting methods I found out that only with double-entry bookkeeping is possible to get the balance sheet and the income statement. The thesis clarifies the contents of the balance sheet and the income statement. The thesis also clarifies the economic indicators which can be created from the balance sheet and the income statement. Lately the profitability of agriculture has been a topic of talk. If the economic indicators are calculated, changes of the economic situation are able to follow. The most important sources has been the accounting law, the Tax Administration’s websites and economic literature. Other sources used were different kind of news and economic websites. I also discussed a lot with ProAgria’s professionals. I have friends who have their own farms, so I asked their opinions to many things. They gave me valuable information from another perspective. The result of the thesis was that double-entry bookkeeping is very useful. Farmers don’t have to make double-entry bookkeeping, but they should think that they would get more benefit than harm by making it. With double-entry accounting is possible to get the balance sheet and the income statement and with them it’s possible to calculate economic indicators. I planned the balance sheet and the income statement recommendations which are suitable for farmers. With these farmers are able to calculate economic indicators which measure company’s economic situation. When economic changes are noticeable in time, we are ready to respond to the changes. With economic indicators farmers can compare their own companies’ economic situation to other companies. The most general and important economic indicators are presented with diagrams in the thesis

Akuutti munuaisvaurio bongorumpujen soittamisen seurauksena

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Recurrent allograft C3 glomerulonephritis and unsuccessful eculizumab treatment

There is a great lack of efficient treatments for membranoproliferative glomerulonephritis (MPGN) and recently emerged complement therapies have been proposed to be useful. We report a patient with a complement mediated MPGN having recurrencies in kidney allografts and an unsuccessful treatment with complement inhibitor, eculizumab (anti-C5 monoclonal antibody). Nephritic factor (C3Nef), an autoantibody against C3bBb, in the patient serum activated C3 but not C5 showing that major damage was mediated by C3 activation with clearly less involvement of C5 explaining unresponsiveness to eculizumab. Analyzing C3Nef-mediated C3 and C5 activation separately could help in choosing the right patients for eculizumab therapy. (C) 2017 Elsevier Inc. All rights reserved.Peer reviewe

Complement dysregulation in glomerulonephritis

Glomerulonephritis (GN) refers to a group of renal diseases affecting the glomeruli due to the damage mediated by immunological mechanisms. A large proportion of the disease manifestations are caused by disturbances in the complement system. They can be due to genetic errors, autoimmunity, microbes or abnormal immunoglobulins, like modified IgA or paraproteins. The common denominator in most of the problems is an overactive or misdirected alternative pathway complement activation. An assessment of kidney function, amount of proteinuria and hematuria are crucial elements to evaluate, when glomerulonephritis is suspected. However, the cornerstones of the diagnoses are renal biopsy and careful examination of the complement abnormality. Differential diagnostics between the various forms of GN is not possible based on clinical features, as they may vary greatly. This review describes the known mechanisms of complement dysfunction leading to different forms of primary GN (like IgA glomerulonephritis, dense deposit disease, C3 glomerulonephritis, post-infectious GN, membranous GN) and differences to atypical hemolytic uremic syndrome. It also covers the basic elements of etiology-directed therapy and prognosis of the most common forms of GN. Common principles in the management of GN include treatment of hypertension and reduction of proteinuria, some require immunomodulating treatment. Complement inhibition is an emerging treatment option. A thorough understanding of the basic disease mechanism and a careful follow-up are needed for optimal therapy.Peer reviewe

Glomerulonefriitit

Vertaisarvioitu. Teema : munuaissairaudetGlomerulonefriitti on yleisnimitys taudeille, jotka vaurioittavat munuaiskeräsiä immunologisella mekanismilla. Myös geneettiset ja ympäristötekijät ovat vaikuttamassa. Se voi löytyä oireettomana sattumalöydöksenä tai osana yleisoireista tautia. Diagnoosi perustuu munuaiskoepalaan, eikä eri glomerulonefriittejä voida varmuudella erotella toisistaan kliinisin perustein. Yhteistä kaikkien glomerulonefriittien hoidolle ovat verenpaineen ja proteinurian hoito. Osa tarvitsee myös immunomoduloivaa hoitoPeer reviewe

Epätyypillinen hemolyyttis-ureeminen oireyhtymä

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Antikoagulaatiohoito munuaisten vajaatoiminnassa

Krooninen munuaisten vajaatoiminta yleistyy. Kliinisiin lääketutkimuksiin ei yleensä oteta mukaan vaikeaa vajaatoimintaa sairastavia, joten tietoa lääkkeiden turvallisuudesta ja tehosta näillä potilailla on vähän. Potilaat ovat tavallista alttiimpia verisuonitukoksille ja vuodoille. Antikoagulaatiolääkityksen hyöty suhteessa vuotoriskiin arvioidaan yksilöllisesti mm. laboratoriotutkimuksilla. Munuaistoimintaa tulee seurata ja lääkityksiä arvioida säännöllisesti.Peer reviewe

Tubular cell damage may be the earliest sign of renal extrahepatic manifestation caused by Hepatitis C

Publisher Copyright: © 2021 Kaartinen et al. This is an open access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.Chronic kidney disease (CKD) is one of the most well-known extrahepatic manifestations caused by hepatitis C infection (HCV). CKD is typically discovered at a late stage. HCVnephropathy may show different histopathologic patterns, as both glomerular and tubulointerstitial damage have been described. Identification of patients with early renal manifestations would be beneficial to provide treatment and avoid progression to CKD. The observational prospective single-center HCVKID study assessed the prevalence of early renal manifestations in patients with chronic HCV and compared these patients with HCVnegative healthy controls cross-sectionally. HCV-positive patients with and without renal manifestations were also compared to define biomarkers suitable for identifying early manifestations in standard clinical practice. Tubular proteinuria as judged by urine α 1-microglobulin was the most common early renal manifestation found in 11% in HCV-positive patients, followed by hematuria in 8%. Kidney filtration was statistically significantly lower among HCV-positive patients with renal manifestation according to any calculation method. There were no significant differences in duration of infection or stage of liver fibrosis between patients with or without renal manifestations. Tubular cell damage may be the earliest sign of renal dysfunction caused by HCV. Complement activation also correlates with the dysfunction, indicating of contribution to HCV-induced renal manifestations even in their early phase.Peer reviewe

Vascular Occlusion in Kidney Biopsy Is Characteristic of Clinically Manifesting Thrombotic Microangiopathy

Thrombotic microangiopathy (TMA) can sometimes manifest only histologically. Our aim was to retrospectively compare biopsy-proven adult TMA patients showing only histological (h-TMA) or both histological and clinical (c-TMA) TMA in 2006-2017. All native kidney biopsies with TMA were included. Biopsies were re-evaluated by light and electron microscopy, and immunofluorescence. Clinical characteristics, laboratory variables, and treatments were recorded from the electronic medical database. Patients were categorized into h-TMA and c-TMA and these groups were compared. In total, 30 biopsy-proven cases among 7943 kidney biopsies were identified and, of these, 15 had h-TMA and 15 c-TMA. Mean follow-up was 6.3 y, and 73.3% had secondary hemolytic uremic syndrome (HUS) and the rest were atypical HUS. Patient characteristics, treatments, and kidney, and patient survival in the groups were similar. Statistically significant differences were found in histological variables. Vascular myxoid swelling and vascular onion-skinning were almost exclusively detected in c-TMA and, thus, vascular occlusive changes indicate clinically apparent rather than merely histological TMA. In addition, regardless of clinical presentation, kidney and patient survival times were similar in the patient groups highlighting the importance of a kidney biopsy in the case of any kidney-related symptoms.Peer reviewe

Diagnostic and Prognostic Comparison of Immune-Complex-Mediated Membranoproliferative Glomerulonephritis and C3 Glomerulopathy

Membranoproliferative glomerulonephritis (MPGN) is subdivided into immune-complex-mediated glomerulonephritis (IC-MPGN) and C3 glomerulopathy (C3G). Classically, MPGN has a membranoproliferative-type pattern, but other morphologies have also been described depending on the time course and phase of the disease. Our aim was to explore whether the two diseases are truly different, or merely represent the same disease process. All 60 eligible adult MPGN patients diagnosed between 2006 and 2017 in the Helsinki University Hospital district, Finland, were reviewed retrospectively and asked for a follow-up outpatient visit for extensive laboratory analyses. Thirty-seven (62%) had IC-MPGN and 23 (38%) C3G (including one patient with dense deposit disease, DDD). EGFR was below normal (≤60 mL/min/1.73 m2) in 67% of the entire study population, 58% had nephrotic range proteinuria, and a significant proportion had paraproteins in their serum or urine. A classical MPGN-type pattern was seen in only 34% of the whole study population and histological features were similarly distributed. Treatments at baseline or during follow-up did not differ between the groups, nor were there significant differences observed in complement activity or component levels at the follow-up visit. The risk of end-stage kidney disease and survival probability were similar in the groups. IC-MPGN and C3G have surprisingly similar characteristics, kidney and overall survival, which suggests that the current subdivision of MPGN does not add substantial clinical value to the assessment of renal prognosis. The high proportion of paraproteins in patient sera or in urine suggests their involvement in disease development