Effect of the fat composition of a single high-fat meal on inflammatory markers in healthy young women

The aim of the present study was to examine the effect of a single high-fat meal with different fat quality on circulating inflammatory markers and gene expression in peripheral blood mononuclear cells (PBMC) to elucidate the role of fat quality on postprandial inflammation. A postprandial study with fourteen healthy females consuming three test meals with different fat quality was performed. Test days were separated by 2 weeks. Fasting and postprandial blood samples at 3 and 6 h after intake were analysed. The test meal consisted of three cakes enriched with coconut fat (43 % energy as saturated fat and 1 % energy as a-linolenic acid (ALA)), linseed oil (14 % energy as ALA and 30 % energy as saturated fat) and cod liver oil (5 % energy as EPA and DHA and 5 % energy as ALA in addition to 31 % energy as saturated fat). In addition, ex vivo PBMC experiments were performed in eight healthy subjects investigating the effects of EPA and ALA on release and gene expression of inflammatory markers. The IL-8 mRNA level was significantly increased after intake of the cod liver oil cake at 6 h compared with fasting level, which was significantly different from the effect observed after the intake of linseed cake. In contrast, no effect was seen on circulating level of IL-8. In addition, ALA and EPA were shown to elicit different effects on the release and mRNA expression levels of inflammatory markers in PBMC cultured ex vivo, with EPA having the most prominent proinflammatory potentia

The future of interpretive accounting research:A Polyphonic Debate

In 1997-99 the three of us organised a series of European Commission funded conferences aimed at building a network of young researchers in the area of accounting. At the time “young” was defined by the Commission as researchers under 35 years of age (allowing for maternity leave or national service). Over the intervening years our network had grown and we wanted to try and take stock of the field in which we had now been working for a surprising number of years. To that Page 1 of 29 Accepted Manuscript 2 end we put together the above email and a broad invitation list of people who had been at those first meetings, and others of the same generation (or even younger) whom we had met since. About half of those originally contacted managed to make the meeting where we spent a stimulating couple of hours of debate on the topics raised below—so stimulating that we developed a collective desire to leave a trace of the discussion. Writing a traditional paper with so many, so widely dispersed authors was not going to work. Instead we came up with a different form of collective writing that mirrored the original debate, and that might contribute to ongoing debates in this journal concerning the nature and status of our research (e.g. Arrington, 2004; Inanga & Schneider, 2005; Macintosh, 2004). We agreed a process in which each of us in turn would have one week to add a target of 300 words to a rolling document, going through the contributors alphabetically. After two rounds we would see what we had got

On the interface between accounting and modern information technology

siirretty Doriast

Changing legitimate discourse: a case study

This study is concerned with the explanations that managers give to various company stakeholders, in the case of factory closures for example. More generally, the paper examines the way justifications of managerial action are produced and "consumed", and how the "legitimacy" on which they are based can change over time. With the help of a longitudinal case study the paper describes and seeks to explain the legitimisation processes involved in the major organisational transformations that the case firm has had to face due to radical market changes (joining EU) and organisational changes. It is argued that managers may become prisoners of their context. This may mean that even if they made "correct" decisions, they may still justify these actions "incorrectly" relative to the new cultural and market environment, and thus do not acquire legitimacy. In the reported case almost the whole executive board of the firm was fired--the first time such a thing had happened in the history of Finnish corporate life. It is also shown that the justification of managerial action may be deliberately manipulated in public discourse. One powerful legitimative device in such discourse is to invoke financial distress, or the idea of such distress, which may be needed for triggering genuine changes.Legitimation Accountability Managerial justifications Corporate crisis Corporate cultural change

The Routledge Companion to Accounting Information Systems

Decision making plays an important role in the daily life of managers at different organizational levels. In order to be able to make justified decisions, managers need contextually relevant information to build their decisions on. In this Chapter, we outline how modern accounting information systems (AIS) can support managerial decision making in contemporary organizations. We first describe how the decision making and data environments frame decision making situations. After that we apply the Burchell et al. (1980) framework to analyse in more detail how AIS can support managers in particular decision making situations.</p

Etik, digitalisering och den professionella rollen

Ny teknik utvecklas dagligen och ger upphov till nya möjligheter för användaren. Med tanke på teknikutvecklingens framfart kan de etiska aspekterna ibland försummas. Syftet med uppsatsen är att lokalisera etiska problemställningar som uppkommer vid utövandet av yrkesrollen informationsarkitekt. För att lokalisera dessa utfördes en litteraturundersökning samt en etisk analys av resultatet. Litteraturundersökningen resulterar i tre teman: immaterialrätt, sociala nätverk och beteende och identitet på nätet. På dessa teman applicerades Tavanis analysmodell för att lyfta fram olika etiska perspektiv. Uppsatsen kunde utifrån resultaten lokalisera att det finns ett allmänt behov av etik för utvecklare.New technologies are being developed every day which creates new opportunities for users. Given the technological advancement, the ethical issues can sometimes be neglected. The purpose of this paper is to locate the ethical issues that arise when working as an Information architect. To locate these issues a literature survey was conducted and an ethical analysis was performed of the results. The survey covers three areas: intellectual property, social networks and human behaviour. To deliberate on the ethical issues Tavanis analysis model was used. The result of the paper concluded a general need of ethics for developers

The Routledge Handbook of Accounting Information Systems

In this chapter, we outline how modern accounting information systems (AIS) can support managerial decision making in contemporary organisations. We also outline some future trends regarding this topic. We start by describing the factors constituting different decision-making environments and what we call data environments. This lays a foundation for describing what kind of information is needed in different contexts and how AIS can support managers in making informed decisions. We analyse the topic with four examples: pricing decisions, product mix decisions, equipment replacement investments, and outsourcing decisions. In order to be able to make justified decisions, managers need something to build their decisions on. During the last decade, the idea of fact-based decision making has gained more momentum. This means that decisions could and should be based more on ‘cold facts’ instead of intuition, beliefs, and feelings. This development is supported by recent developments in information and communications technology (ICT), such as big data and business analytics. The need for more and better information derives from the complexity and dynamics of the global markets and its implications for ‘success recipes’. In brief, the whole existence of modern ICT and AIS therein is based on information needs. 2nd editio