Osakeyhtiön tilintarkastajan vahingonkorvausvastuu ja sen rajoittaminen lakisääteisessä tilintarkastuksessa

Viime vuosien aikana ilmeisiä tilintarkastusalan kehityssuuntia ovat olleet kansainvälistyminen sekä sääntelyn monimutkaistuminen. Tämä on johtanut siihen, että tilintarkastajien tehtävien vaatimustaso on kohonnut, ja niin ikään tilintarkastustoimintaan liittyvät riskit ovat kasvaneet. Näin ollen tilintarkastusalan kehitys on johtanut tilintarkastajien vastuuproblematiikan sekä riskien hallinnan merkityksen korostumiseen. Tilintarkastusalan ammattilaiset ovat kokeneet vahingonkorvausvastuun ongelmalliseksi, sillä lainsäädännössä ei ole erityisiä rajoituksia korvauksen määrälle, ja EU:n tasolla onkin ryhdytty toimiin pörssiyhtiöiden tilintarkastajien vahingonkorvausvastuun rajoittamiseksi. Niin ikään tämän tutkielman tavoitteena on ollut selvittää osakeyhtiön tilintarkastajan vahingonkorvausvastuun syntyminen sekä tilintarkastajan vahingonkorvausvastuun rajoittamistarpeet. Tutkimusmenetelmänä tässä tutkimuksessa on käytetty lainoppia. Tilintarkastajan vahingonkorvausvastuun syntymisen osalta tutkimuspäätelmänä voidaan todeta, että vaikka tilintarkastajan vahingonkorvausvastuu syntyy yleisten vahingonkorvausoikeudellisten periaatteiden mukaisesti, on erityisesti tilintarkastajan tuottamuksella ja siten hyvän tilintarkastustavan noudattamisella kuitenkin suuri merkitys vastuun syntymisessä. Tutkielmassa käsiteltyjen KKO:n ratkaisuiden perusteella voidaankin todeta, että tilintarkastajan tuottamus ilmenee usein puutteellisena raportointina. Tilintarkastajan vahingonkorvausvastuun nykysääntelyssä ongelmallisiksi tilanteiksi voidaan tiivistetysti todeta tilintarkastajan ja tarkastettavan yhtiön johdon yhteisvastuu, tilintarkastajan kanneoikeuden vanhentuminen sekä tilintarkastajan mahdollisuus rajoittaa vahingonkorvausvastuutaan yhtiöjärjestyksen määräyksellä. Tämä johtuu siitä, että nämä tilanteet voivat johtaa siihen, että tilintarkastajan vastuu muodostuu yhtiön johdon vastuuta ankarammaksi. Lisäksi tilintarkastajien mahdollisuudet saada vastuuvakuutus ovat viime vuosina pienentyneet. Tutkielmassa onkin päädytty siihen, että Suomessa tulisi ryhtyä toimenpiteisiin tilintarkastajan vahingonkorvausvastuun rajoittamiseksi komission antaman suosituksen mukaisesti. Asiasanat: tilintarkastaja, tilintarkastus, osakeyhtiö, vahingonkorvausvastuu, vastuun rajoittamine

Fertilizer and soil conditioner value of broiler manure biochars

Peer reviewe

Estimating cation exchange capacity and clay content from agricultural soil testing data

Clay content and the ability to reversibly retain cations affect many essential chemical and physical properties of soil, such as pH buffering and carbon sequestration. Cation exchange capacity (CEC) and base saturation are also commonly used as criteria in soil classification. However, determination of CEC and particle-size distribution is laborious and not included in routine soil testing. In this study, pedotransfer functions including soil test cations (STCat; Ca2+ + Mg2+ + K+), pH and soil organic carbon (SOC) as explanatory variables were developed for estimating CEC, titratable acidity (TA; H+ + Al3+) and clay content. In addition, reference values for potential CEC and its components were determined for Finnish mineral and organic soils. The mean of potential CEC extracted by 1 M ammonium acetate at pH 7.0 ranged from 14 (range 6.4−25) in coarse soils to 33 (21−45) cmol(+) kg-1 in heavy clay soils, and from 42 (24−82) in mull soils to 77 (25−138) cmol(+) kg-1 in peat soils. The average CEC of clay and SOC were 27 and 160 cmol(+) kg-1, respectively. Titratable acidity occupied 53% and around 40% of the CEC sites in organic and mineral soils, respectively, evidencing that it is a prominent component of the potential CEC in these predominantly acidic soils. STCat, pH and SOC explained 96% of the variation in potential CEC. STCat and pH can be used in estimating the clay content especially for soils containing over 30% clay. In coarse textured soils, in contrast, SOC hampers the STCat based estimation of clay content.Peer reviewe

A novel solution for utilizing liquid fractions from slow pyrolysis and hydrothermal carbonization - Acidification of animal slurry

Pyrolysis and hydrothermal carbonization (HTC) have recently gained much interest in the field of biomass processing. This is due to the process flexibility with respect to raw materials and the range of potential applications proposed for the end products. In addition to the main product, biochar, the processes yield a liquid fraction that has turned out to be challenging to productize. Considering the feasibility of the thermochemical conversion technologies, it is crucial that all the produced fractions can be utilized reasonably and no waste fractions expensive to dispose remain. In spite of active research and development work, unambiguous uses for the liquid fractions have not been recognized yet. Please click on the file below for full content of the abstract

Soil fertility status and wheat nutrient content in Vertisol cropping systems of central highlands of Ethiopia

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Kasviperäiset pyrolyysituotteet lietelannan ravinnearvon turvaajina (PYSTI) – lainsäädäntöselvitys

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Lietteiden happokäsittely vähentää ammoniakkipäästöjä

Lehtiartikkeli (rinnakkaistallennusluvan asianumero: 2908/12 05 01 02/2020)202

Slow pyrolysis liquid in reducing NH3 emissions from cattle slurry-Impacts on plant growth and soil organisms

A substantial percentage of manure nitrogen (N) can be lost as gaseous ammonia (NH3) during storage and field spreading. Lowering slurry pH is a simple and accepted method for preserving its N. Efficiency of slow pyrolysis liquid (PL) produced from birch (Betula sp.) as an acidifying agent, and its ability to reduce NH3 emissions following surface application of cattle slurry, was studied in a field experiment. Untreated slurry (US) and slurries acidified with PL and sulfuric acid (SA) were applied to the second harvest of a grass ley. Immediate NH3 emissions, grass biomass, N-yield and possible toxic impacts on soil nematodes and enchytraeids were examined. Furthermore, the effects on soil respiration, nitrogen dynamics and seed germination were studied in subsequent laboratory experiments. In the field, over one third of the water-extractable ammonium-N (NH4-N) applied was lost through NH3 volatilization from US. SA and PL acidified slurries reduced NH3-N emission rate equally from 3.4 to (c) 2021 The Author(s). Published by Elsevier B.V. This is an open access article under the CC BY license (http://creativecommons.org/licenses/by/4.0/).Peer reviewe

Potential of pyrolysis liquids to control the environmental weed Heracleum mantegazzianum

Replacement of synthetic pesticides with biochemical alternatives and other biological and mechanical control methods represents a future need in plant protection. We investigated if slow pyrolysis liquids (PL) originating from hardwoods, which contain a wide range of organic compounds, can be used to control giant hogweed (Heracleum mantegazzianum) either by (i) spraying directly on the seeds (Carum carvi seeds used as substitute) and seedlings or by (ii) covering seedlings with PL-containing mulching material (PLM). The effectiveness of the methods was evaluated in laboratory and greenhouse experiments using seedlings of various ages, PLs produced from aspen (Populus sp.), birch (Betula sp.) and willow (Salix sp.) and various PL/PLM application doses. In addition, the biodegradation of birch-derived PL was investigated. All tested liquids inhibited C. carvi seed germination effectively when used at > 20% concentrations and only slight differences existed among PLs produced from different biomasses. Direct spraying of PL on H. mantegazzianum seedlings was ineffective. PLM (containing 7.5%-40% of PL) inhibited seedling development effectively. Birch PL was readily biodegradable. Further product development is needed because the chemical composition of the PLs in PLM and their modes of action are poorly understood. The weed-inhibiting effect of PLM likely results from the PL and the mechanical barrier constituted by PL-bound peat fibers. (C) 2020 The Author(s). Published by Elsevier B.V.Peer reviewe

Are there environmental or agricultural benefits in using forest residue biochar in boreal agricultural clay soil?

Short-term agronomic and environmental benefits are fundamental factors in encouraging farmers to use biochar on a broad scale. The short-term impacts of forest residue biochar (BC) on the productivity and carbon (C) storage of arable boreal clay soil were studied in a field experiment. In addition, rain simulations and aggregate stability tests were carried out to investigate the potential of BC to reduce nutrient export to surface waters. A BC addition of 30 t ha−1 increased soil test phosphorus and decreased bulk density in the surface soil but did not significantly change pH or water retention properties, and most importantly, did not increase the yield. There were no changes in the bacterial or fungal communities, or biomasses. Soil basal respiration was higher in BC-amended plots in the spring, but no differences in respiration rates were detected in the fall two years after the application. Rain simulation experiments did not support the use of BC in reducing erosion or the export of nutrients from the field. Of the C added, on average 80% was discovered in the 0–45 cm soil layer one year after the application. Amendment of boreal clay soil with a high rate of BC characterized by a moderately alkaline pH, low surface functionalities, and a recalcitrant nature, did not induce such positive impacts that would unambiguously motivate farmers to invest in BC. BC use seems unviable from the farmer's perspective but could play a role in climate change mitigation, as it will likely serve as long-term C storage.202