Tilintarkastajan tarjoamien oheispalveluiden vaikutus tilintarkastuksen laatuun Suomessa

Tiivistelmä. Tässä pro gradu -tutkielmassa tarkastellaan tilintarkastajan tarjoamien oheispalveluiden vaikutusta tilintarkastuksen laatuun Suomessa. Tutkielman tavoitteena on tarkastella, vaarantuvatko tilintarkastajan riippumattomuus ja tilintarkastuksen laatu tilanteissa, joissa tilintarkastaja tarjoaa lakisääteisen tilintarkastuksen asiakkaalle oheispalveluita. Motiivi tutkielmalle nousee vuonna 2016 voimaan tulleesta Euroopan Unionin tilintarkastusuudistuksesta ja sen yhteydessä annetusta PIE-asetuksesta (537/2014). PIE-asetuksen sisältö koskee yleisen edun kannalta merkittävien yhteisöjen tilintarkastuksia. Asetuksen 4 ja 5 artiklat sisältävät kiristyneitä säännöksiä koskien tilintarkastajan mahdollisuuksia tarjota oheispalveluita lakisääteisen tilintarkastuksen asiakkaille. Kiristyneeseen lainsäädäntöön perustuen tutkielman hypoteeseissa oletetaan tilintarkastuksen laadun heikentyvän oheispalveluiden tarjoamisen myötä. Tutkielmassa tilintarkastuksen laadun mittarina käytetään asiakasyrityksen tuloksenjärjestelyä. Tuloksenjärjestelyä estimoidaan muunnellun Jonesin (1991) mallin avulla lasketuilla harkinnanvaraisilla jaksotuksilla. Oheispalveluiden luomaa taloudellista riippuvuussuhdetta mitataan tilintarkastajalle maksetuilla oheis- ja kokonaispalkkiolla. Muuttujien välisiä yhteyksiä tarkastellaan usean muuttujan lineaarisen regressioanalyysin avulla. Tutkielman aineistona toimivat suomalaiset pörssiyhtiöt ja niiden tilinpäätöstiedot vuosilta 2008–2014. Aineiston kokonaishavaintomäärä on 649 yritysvuotta ja se sisältää tietoja yhteensä 93 suomalaisesta pörssiyhtiöstä. Tutkielman tulokset eivät tue asetettuja hypoteeseja. Tutkielmassa ei havaita, että tilintarkastajalle maksetut oheis- ja kokonaispalkkiot kasvattavat asiakasyrityksen tuloksenjärjestelyä. Tilintarkastajan riippumattomuus ei näiden tulosten perusteella vaarannu palkkioiden kasvaessa. Päinvastoin tutkielmassa havaitaan, että oheis- ja kokonaispalkkioiden yhteys tuloksenjärjestelyyn on negatiivinen. Tulosten perusteella voidaan tulkita, että lakisääteisen tilintarkastuksen ja oheispalveluiden yhteistarjonta synnyttää synergiaetuja, jotka parantavat tilintarkastuksen laatua. Tulokset ovat huomionarvoisia, sillä ne eivät tue EU:n tilintarkastusuudistuksen yhteydessä tiukennettua lainsäädäntöä tilintarkastajan tarjoamia oheispalveluita kohtaan. Tutkielman tulosten perusteella kiristynyttä lainsäädäntöä tulee arvioida kriittisesti, sillä se voi hävittää lakisääteisen tilintarkastuksen ja oheispalveluiden yhteistarjonnasta syntyviä etuja

Sliding and abrasive wear behaviour of HVOF- and HVAF-sprayed Cr3C2-NiCr hardmetal coatings

This paper provides a comprehensive characterisation of HVOF- and HVAF-sprayed Cr3C2-25 wt.% NiCr hardmetal coatings. One commercial powder composition with two different particle size distributions was processed using five HVOF and HVAF thermal spray systems. All coatings contain less Cr3C2 than the feedstock powder, possibly due to the rebound of some Cr3C2-rich particles during high-velocity impact onto the substrate. Dry sand-rubber wheel abrasive wear testing causes both grooving and pull-out of splat fragments. Mass losses depend on inter- and intra-lamellar cohesion, being higher (≥70 mg after a wear distance of 5904 m) for the coatings deposited with the coarser feedstock powder or with one type of HVAF torch. Sliding wear at room temperature against alumina involves shallower abrasive grooving, small-scale delamination and carbide pull-outs, and it is controlled by intra-lamellar cohesion. The coatings obtained from the fine feedstock powder exhibit the lowest wear rates (≈5×10-6 mm3/(Nm)). At 400 °C, abrasive grooving dominates the sliding wear behaviour; wear rates increase by one order of magnitude but friction coefficients decrease from ≈0.7 to ≈0.5. The thermal expansion coefficient of the coatings (11.08×10-6 °C-1 in the 30-400 °C range) is sufficiently close to that of the steel substrate (14.23×10-6 °C-1) to avoid macro-cracking

Interrelationships Between the Kinetics of VLDL Subspecies and HDL Catabolism in Abdominal Obesity: A Multicenter Tracer Kinetic Study

Context: Low plasma high-density lipoprotein (HDL) cholesterol is a major abnormality in abdominal obesity. This relates due to accelerated HDL catabolism, but the underlying mechanism requires further elucidation. The relationships between HDL catabolism and other variables that may be modified in abdominal obesity, such as very low-density lipoprotein (VLDL) subspecies (VLDL1, VLDL2) kinetics, liver fat, or visceral adiposity, remain to be investigated. Objectives: Our aim was to study the associations between HDL apolipoprotein (apo)-A-I fractional catabolic rate (FCR) and the kinetics of VLDL subspecies and estimates of liver and visceral and sc fat. Design: We carried out a multicenter in vivo kinetic study using stable isotopes (deuterated leucine and glycerol) in 62 individuals with abdominal obesity. Results: In a multivariate analysis, among the morphological and biological parameters that may predict apoA-I FCR, liver fat (beta = .400, P = .003), and VLDL1-apoB (beta = .307, P = .020) were independently associated with apoA-I FCR. In a multivariate analysis, among the kinetic parameters, VLDL1-triglycerides (TGs) indirect FCR (beta = .357, P = .001), VLDL1-TG production rate (beta = 0.213, P = .048), and apoA-II FCR (beta = .667, P < .0001) were independently associated with apoA-I FCR. After adjustment for VLDL1-TG production rate, liver fat was no more correlated with apoA-I FCR. No association between apoA-I FCR and visceral fat was observed. Conclusions: We show that VLDL1 is an important independent determinant of apoA-I FCR and more precisely that apoA-I FCR is independently associated with both catabolism and the production of VLDL1-TG. In addition, we show an association between liver fat and apoA-I FCR that is mostly mediated by VLDL1-TG production. These data indicate that, in abdominal obesity, dysfunctional VLDL1 metabolism is an important modulator of HDL apoA-I catabolism

Tribology of HVOF- and HVAF-sprayed WC-10Co4Cr hardmetal coatings: A comparative assessment

This paper provides a comprehensive assessment of the sliding and abrasive wear behaviour of WC-10Co4Cr hardmetal coatings, representative of the existing state-of-the-art. A commercial feedstock powder with two different particle size distributions was sprayed onto carbon steel substrates using two HVOF and two HVAF spray processes. Mild wear rates of <10-7mm3/(Nm) and friction coefficients of 480.5 were obtained for all samples in ball-on-disk sliding wear tests at room temperature against Al2O3 counterparts. WC-10Co4Cr coatings definitely outperform a reference electrolytic hard chromium coating under these test conditions. Their wear mechanisms include extrusion and removal of the binder matrix, with the formation of a wavy surface morphology, and brittle cracking. The balance of such phenomena is closely related to intra-lamellar features, and rather independent of those properties (e.g. indentation fracture toughness, elastic modulus) which mainly reflect large-scale inter-lamellar cohesion, as quantitatively confirmed by a principal component analysis. Intra-lamellar dissolution of WC into the matrix indeed increases the incidence of brittle cracking, resulting in slightly higher wear rates. At 400\ub0C, some of the hardmetal coatings fail because of the superposition between tensile residual stresses and thermal expansion mismatch stresses (due to the difference between the thermal expansion coefficients of the steel substrate and of the hardmetal coating). Those which do not fail, on account of lower residual stresses, exhibit higher wear rates than at room temperature, due to oxidation of the WC grains.The resistance of the coatings against abrasive wear, assessed by dry sand-rubber wheel testing, is related to inter-lamellar cohesion, as proven by a principal component analysis of the collected dataset. Therefore, coatings deposited from coarse feedstock powders suffer higher wear loss than those obtained from fine powders, as brittle inter-lamellar detachment is caused by their weaker interparticle cohesion, witnessed by their systematically lower fracture toughness as well

Investigation of human apoB48 metabolism using a new, integrated non-steady-state model of apoB48 and apoB100 kinetics

Background Triglyceride-rich lipoproteins and their remnants have emerged as major risk factors for cardiovascular disease. New experimental approaches are required that permit simultaneous investigation of the dynamics of chylomicrons (CM) and apoB48 metabolism and of apoB100 in very low-density lipoproteins (VLDL). Methods Mass spectrometric techniques were used to determine the masses and tracer enrichments of apoB48 in the CM, VLDL1 and VLDL2 density intervals. An integrated non-steady-state multicompartmental model was constructed to describe the metabolism of apoB48- and apoB100-containing lipoproteins following a fat-rich meal, as well as during prolonged fasting. Results The kinetic model described the metabolism of apoB48 in CM, VLDL1 and VLDL2. It predicted a low level of basal apoB48 secretion and, during fat absorption, an increment in apoB48 release into not only CM but also directly into VLDL1 and VLDL2. ApoB48 particles with a long residence time were present in VLDL, and in subjects with high plasma triglycerides, these lipoproteins contributed to apoB48 measured during fasting conditions. Basal apoB48 secretion was about 50 mg day?1, and the increment during absorption was about 230 mg day?1. The fractional catabolic rates for apoB48 in VLDL1 and VLDL2 were substantially lower than for apoB48 in CM. Discussion This novel non-steady-state model integrates the metabolic properties of both apoB100 and apoB48 and the kinetics of triglyceride. The model is physiologically relevant and provides insight not only into apoB48 release in the basal and postabsorptive states but also into the contribution of the intestine to VLDL pool size and kinetics.Peer reviewe

In utero exposure to cigarette smoke dysregulates human fetal ovarian developmental signalling

STUDY QUESTION How does maternal cigarette smoking disturb development of the human fetal ovary?&lt;p&gt;&lt;/p&gt; SUMMARY ANSWER Maternal smoking increases fetal estrogen titres and dysregulates several developmental processes in the fetal ovary.&lt;p&gt;&lt;/p&gt; WHAT IS KNOWN ALREADY Exposure to maternal cigarette smoking during gestation reduces human fetal ovarian cell numbers, germ cell proliferation and subsequent adult fecundity.&lt;p&gt;&lt;/p&gt; STUDY DESIGN, SIZE, DURATION The effects of maternal cigarette smoking on the second trimester human fetal ovary, fetal endocrine signalling and fetal chemical burden were studied. A total of 105 fetuses were studied, 56 from mothers who smoked during pregnancy and 49 from those who did not.&lt;p&gt;&lt;/p&gt; PARTICIPANTS/MATERIALS, SETTING METHODS Ovary, liver and plasma samples were collected from electively terminated, normally progressing, second trimester human fetuses. Circulating fetal hormones, levels of 73 fetal ovarian transcripts, protein localization, density of oocytes/primordial follicles and levels of 16 polycyclic aromatic hydrocarbons (PAHs) in the fetal liver were determined.&lt;p&gt;&lt;/p&gt; MAIN RESULTS AND THE ROLE OF CHANCE Circulating fetal estrogen levels were very high and were increased by maternal smoking (ANOVA, P = 0.055–0.004 versus control). Smoke exposure also dysregulated (two-way ANOVA, smoking versus gestation weeks interaction, P = 0.046–0.023) four fetal ovarian genes (cytochrome P450 scc [CYP11A1], NOBOX oogenesis homeobox [NOBOX], activator of apoptosis harakiri [HRK], nuclear receptor subfamily 2, group E, member 1 [NR2E1]), shifted the ovarian Inhibin βA/inhibin α ratio (NHBA/INHA) transcript ratio in favour of activin (ANOVA, P = 0.049 versus control) and reduced the proportion of dominant-negative estrogen receptor 2 (ERβ: ESR2) isoforms in half the exposed fetuses. PAHs, ligands for the aryl hydrocarbon receptor (AHR), were increased nearly 6-fold by maternal smoking (ANOVA, P = 0.011 versus control). A fifth transcript, COUP transcription factor 1 (nuclear receptor subfamily 2, group F, member 1: NR2F1, which contains multiple AHR-binding sites), was both significantly increased (ANOVA, P = 0.026 versus control) and dysregulated by (two-way ANOVA, smoking versus gestation weeks interaction, P = 0.021) maternal smoking. NR2F1 is associated with repression of FSHR expression and smoke-exposed ovaries failed to show the normal increase in FSHR expression during the second trimester. There was a significantly higher number of DEAD (Asp-Glu-Ala-Asp) box polypeptide 4 (DDX4) VASA-positive (ANOVA, P = 0.016 versus control), but not POU domain, class 1, transcription factor 1 (POU5F1) OCT3/4-positive, oocytes in smoke-exposed fetuses and this matched with a significantly higher number of primordial follicles (ANOVA, P = 0.024 versus control).&lt;p&gt;&lt;/p&gt; LIMITATIONS, REASONS FOR CAUTION The effects of maternal smoking on establishment of the maximum fetal primordial follicle pool cannot be reliably studied in our population since the process is not completed until 28 weeks of gestation and normal fetuses older than 21 weeks of gestation are not available for study. Our data suggest that some fetal ovaries are affected by smoke exposure while others are not, indicating that additional studies, with larger numbers, may show more significant effects.&lt;p&gt;&lt;/p&gt; WIDER IMPLICATIONS OF THE FINDINGS Fetal exposure to chemicals in cigarette smoke is known to lead to reduced fecundity in women. Our study suggests, for the first time, that this occurs via mechanisms involving activation of AHR, disruption of inhibin/activin and estrogen signalling, increased exposure to estrogen and dysregulation of multiple molecular pathways in the exposed human fetal ovary. Our data also suggest that alterations in the ESR2 positive and dominant negative isoforms may be associated with reduced sensitivity of some fetuses to increased estrogens and maternal smoking

An open-source device for measuring food intake and operant behavior in rodent home-cages

Feeding is critical for survival, and disruption in the mechanisms that govern food intake underlies disorders such as obesity and anorexia nervosa. It is important to understand both food intake and food motivation to reveal mechanisms underlying feeding disorders. Operant behavioral testing can be used to measure the motivational component to feeding, but most food intake monitoring systems do not measure operant behavior. Here, we present a new solution for monitoring both food intake and motivation in rodent home-cages: the Feeding Experimentation Device version 3 (FED3). FED3 measures food intake and operant behavior in rodent home-cages, enabling longitudinal studies of feeding behavior with minimal experimenter intervention. It has a programmable output for synchronizing behavior with optogenetic stimulation or neural recordings. Finally, FED3 design files are open-source and freely available, allowing researchers to modify FED3 to suit their needs

Fructose intervention for 12 weeks does not impair glycemic control or incretin hormone responses during oral glucose or mixed meal tests in obese men

Background and aims: Incretin hormones glucagon-like peptide (GLP)-1 and glucose-dependent insulinotropic polypeptide (GIP) are affected early on in the pathogenesis of metabolic syndrome and type 2 diabetes. Epidemiologic studies consistently link high fructose consumption to insulin resistance but whether fructose consumption impairs the incretin response remains unknown. Methods and results: As many as 66 obese (BMI 26-40 kg/m(2)) male subjects consumed fructose-sweetened beverages containing 75 g fructose/day for 12 weeks while continuing their usual lifestyle. Glucose, insulin, GLP-1 and GIP were measured during oral glucose tolerance test (OGTT) and triglycerides (TG), GLP-1, GIP and PYY during a mixed meal test before and after fructose intervention. Fructose intervention did not worsen glucose and insulin responses during OGTT, and GLP-1 and GIP responses during OGTT and fat-rich meal were unchanged. Postprandial TG response increased significantly, p = 0.004, and we observed small but significant increases in weight and liver fat content, but not in visceral or subcutaneous fat depots. However, even the subgroups who gained weight or liver fat during fructose intervention did not worsen their glucose, insulin, GLP-1 or PYY responses. A minor increase in GIP response during OGTT occurred in subjects who gained liver fat (p = 0.049). Conclusion: In obese males with features of metabolic syndrome, 12 weeks fructose intervention 75 g/day did not change glucose, insulin, GLP-1 or GIP responses during OGTT or GLP-1, GIP or PYY responses during a mixed meal. Therefore, fructose intake, even accompanied with mild weight gain, increases in liver fat and worsening of postprandial TG profile, does not impair glucose tolerance or gut incretin response to oral glucose or mixed meal challenge. (C) 2017 The Italian Society of Diabetology, the Italian Society for the Study of Atherosclerosis, the Italian Society of Human Nutrition, and the Department of Clinical Medicine and Surgery, Federico II University. Published by Elsevier B.V. All rights reserved.Peer reviewe

The LAGUNA design study- towards giant liquid based underground detectors for neutrino physics and astrophysics and proton decay searches

The feasibility of a next generation neutrino observatory in Europe is being considered within the LAGUNA design study. To accommodate giant neutrino detectors and shield them from cosmic rays, a new very large underground infrastructure is required. Seven potential candidate sites in different parts of Europe and at several distances from CERN are being studied: Boulby (UK), Canfranc (Spain), Fr\'ejus (France/Italy), Pyh\"asalmi (Finland), Polkowice-Sieroszowice (Poland), Slanic (Romania) and Umbria (Italy). The design study aims at the comprehensive and coordinated technical assessment of each site, at a coherent cost estimation, and at a prioritization of the sites within the summer 2010.Comment: 5 pages, contribution to the Workshop "European Strategy for Future Neutrino Physics", CERN, Oct. 200

The feasibility and results of a population-based approach to evaluating prostate-specific antigen screening for prostate cancer in men with a raised familial risk

The feasibility of a population-based evaluation of screening for prostate cancer in men with a raised familial risk was investigated by studying reasons for non-participation and uptake rates according to postal recruitment and clinic contact. The levels of prostate-specific antigen (PSA) and the positive predictive values (PPV) for cancer in men referred with a raised PSA and in those biopsied were analysed. First-degree male relatives (FDRs) were identified through index cases (ICs): patients living in two regions of England and diagnosed with prostate cancer at age ⩽65 years from 1998 to 2004. First-degree relatives were eligible if they were aged 45–69 years, living in the UK and had no prior diagnosis of prostate cancer. Postal recruitment was low (45 of 1687 ICs agreed to their FDR being contacted: 2.7%) but this was partly due to ICs not having eligible FDRs. A third of ICs in clinic had eligible FDRs and 49% (192 out of 389) agreed to their FDR(s) being contacted. Of 220 eligible FDRs who initially consented, 170 (77.3%) had a new PSA test taken and 32 (14.5%) provided a previous PSA result. Among the 170 PSA tests, 10% (17) were ⩾4 ng ml−1 and 13.5% (23) tests above the age-related cutoffs. In 21 men referred, five were diagnosed with prostate cancer (PPV 24%; 95% CI 8, 47). To study further the effects of screening, patients with a raised familial risk should be counselled in clinic about screening of relatives and data routinely recorded so that the effects of screening on high-risk groups can be studied