Redovisning i förändring - En studie av svenska börsnoterade koncernbolags redovisning av immateriella tillgångar vid företagsförvärv -

Uppsatsens syfte är att visa hur svenska börsnoterade företag på Nordiska börsens OMX30-lista redovisar sina immateriella tillgångar vid företagsförvärv på 2000-talet och därefter se vad som kan skapa bättre förståelse för redovisningreglerna genom att tillämpa institutionell teori. För att uppfylla uppsatsens syfte har författarna valt att genomföra en kvantitativ undersökning. Empirin består av 29 svenska börsnoterade koncerners årsredovisningar under åren 2000-2005. Sekundärdata som legat till grund för den teoretiska referensramen har framförallt inhämtats från internationella forskningstidskrifter.Den teoretiska basen för uppsatsen bygger på en genomgång och analys av redovisningstraditioner, redovisningsprinciper samt institutionell teori, vilka alla bidrar till att påverka standarder och därmed hur företagen redovisar. Den teoretiska referensramen används sedan för att analysera empiriresultaten. Den empiriska undersökningen visar att koncernerna i allt väsentligt följt aktuell standard. Det föreligger dock en stor variation i sätten att redovisa immateriella tillgångar. Då det 2005 infördes en ny standard, IAS/IFRS, i Sverige har kraven på en jämförbar redovisning ökat samtidigt som ett byte av redovisningstradition skett. Författarna bekräftar teorin om att det finns en svag förening i Sverige och att detta nu skapar problem. För att företagen skall kunna leva upp till den nya standardens krav krävs en offentlig debatt där tolkningen av standarden kan diskuteras. Lämpligtvis förs denna debatt av en förening som besitter legitimitet

Nanoscale insight into the exfoliation mechanism of graphene with organic dyes: effect of charge, dipole and molecular structure

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effect of charge, dipole and molecular structure

We study the mechanism of surface adsorption of organic dyes on graphene, and successive exfoliation in water of these dye-functionalized graphene sheets. A systematic, comparative study is performed on pyrenes functionalized with an increasing number of sulfonic groups. By combining experimental and modeling investigations, we find an unambiguous correlation between the graphene–dye interaction energy, the molecular structure and the amount of graphene flakes solubilized. The results obtained indicate that the molecular dipole is not important per se, but because it facilitates adsorption on graphene by a “sliding” mechanism of the molecule into the solvent layer, facilitating the lateral displacement of the water molecules collocated between the aromatic cores of the dye and graphene. While a large dipole and molecular asymmetry promote the adsorption of the molecule on graphene, the stability and pH response of the suspensions obtained depend on colloidal stabilization, with no significant influence of molecular charging and dipole

Templating porphyrin anisotropy via magnetically aligned carbon nanotubes

The preparation and characterisation of a novel three‐dimensional organic material consisting of porphyrin arrays on carbon nanotubes embedded in an organogel is reported. Firstly, the porphyrin array was prepared through metal‐ligand coordination of a ditopic ligand (1,2‐bis(4‐pyridyl)ethane) and two bis‐Zn(II) porphyrins, linked through a pyrene core, and was studied through UV‐Vis, NMR and diffusion spectroscopies. Secondly, the porphyrin supramolecular architecture was adsorbed on pristine carbon nanotubes, greatly improving the dispersibility of the latter in organic solvents. The hybrid material was characterised by means of UV‐Vis spectroscopy, microscopic techniques and thermogravimetric analysis. Finally, by exploiting the anisotropic magnetic susceptibility of carbon nanotubes, the hybrid material was aligned under a magnetic field, the organisation of which could be maintained by in situ gelation. The resultant hybrid organogel exhibited notable optical anisotropy, suggesting an anisotropic arrangement of the porphyrin‐CNTs architectures in the macroscopic material

A TILLING allele of the tomato Aux/IAA9 gene offers new insights into fruit set mechanisms and perspectives for breeding seedless tomatoes

Parthenocarpy is a desired trait in fruit crops; it enables fruit set under environmental conditions suboptimal for pollination, and seedless fruits represent a valuable consumer product. We employed TILLING-based screening of a mutant tomato population to find genetic lesions in Aux/IAA9, a negative regulator of the auxin response involved in the control of fruit set. We identified three mutations located in the coding region of this gene, including two singlebase substitutions and one single-base deletion, which leads to a frame shift and premature stop codon. The transcription of IAA9 was strongly reduced in the frame-shift mutant, and partial loss of mutated protein activity was evidenced by an in vitro transactivation assay. Whereas missense mutations were predicted to be tolerated and did not cause mutant phenotypes, the frame-shift mutation-induced phenotypes expected for a loss of IAA9 function, including altered axillary shoot growth, reduced leaf compoundness and a strong tendency to produce parthenocarpic fruits. Mutant flowers showed pleiotropic anther cone defects, a phenotype frequently associated with parthenocarpy in tomato and other species. Mutant fruits were larger than those of the seeded control, with higher bri

Fully automated screening of a combinatorial library to avoid false positives: application to tetanus toxoid ligand identification

Peptide ligands are widely used in protein purification by affinity chromatography. Here, we applied a fully automated two-stage library screening method that avoids false positive peptidyl-bead selection and applied it to tetanus toxoid purification. The first library screening was performed using only sulforhodamine (a fluorescent dye), and fluorescent beads were isolated automatically by flow cytometry and discarded. A second screening was then performed with the rest of the library, using the target protein (tetanus toxoid)-rhodamine conjugate. This time, fluorescent beads were isolated, and peptide sequences were identified by matrix-assisted laser desorption/ionization tandem mass spectrometry. Those appearing with greater frequency were synthesized and immobilized on agarose to evaluate a range of chromatographic purification conditions. The affinity matrix PTx1-agarose (Ac-Leu-Arg-Val-Tyr-His-Gly-Gly-Ala-Gly-Lys-agarose) showed the best performance when 20 mM sodium phosphate, 0.05% Tween 20, pH 5.9 as adsorption buffer and 100 mM Tris-HCl, 100 mM NaCl, pH 8.0 as elution buffer were used. A pure tetanus toxoid (Ttx) was loaded on a chromatographic column filled with the PTx1 matrix, and 96% adsorption was achieved, with a Kd of 9.18 ± 0.07 nmol/L and a qm of 1.31 ± 0.029 μmol Ttx/mL matrix. Next, a Clostridium tetani culture supernatant treated with formaldehyde (to obtain the toxoid) was applied as a sample. The sodium dodecyl sulfate polyacrylamide gel electrophoresis analysis showed a band, identified by electrospray ionization mass spectrometry as the Ttx, that appeared only in the elution fraction, where an S-layer protein was also detected.Fil: Martínez Ceron, María Camila. Consejo Nacional de Investigaciones Científicas y Técnicas. Oficina de Coordinación Administrativa Houssay. Instituto de Nanobiotecnología. Universidad de Buenos Aires. Facultad de Farmacia y Bioquímica. Instituto de Nanobiotecnología; ArgentinaFil: Avila, Lucía. Consejo Nacional de Investigaciones Científicas y Técnicas. Oficina de Coordinación Administrativa Houssay. Instituto de Nanobiotecnología. Universidad de Buenos Aires. Facultad de Farmacia y Bioquímica. Instituto de Nanobiotecnología; ArgentinaFil: Giudicessi, Silvana Laura. Consejo Nacional de Investigaciones Científicas y Técnicas. Oficina de Coordinación Administrativa Houssay. Instituto de Nanobiotecnología. Universidad de Buenos Aires. Facultad de Farmacia y Bioquímica. Instituto de Nanobiotecnología; ArgentinaFil: Minoia, Juan Mauricio. Consejo Nacional de Investigaciones Científicas y Técnicas. Oficina de Coordinación Administrativa Houssay. Instituto de Nanobiotecnología. Universidad de Buenos Aires. Facultad de Farmacia y Bioquímica. Instituto de Nanobiotecnología; ArgentinaFil: Fingermann, Matias. Universidad de Buenos Aires. Facultad de Farmacia y Bioquímica. Departamento de Microbiología, Inmunología y Biotecnología. Cátedra de Microbiología Industrial y Biotecnología; Argentina. Consejo Nacional de Investigaciones Científicas y Técnicas; ArgentinaFil: Camperi, Silvia Andrea. Consejo Nacional de Investigaciones Científicas y Técnicas. Oficina de Coordinación Administrativa Houssay. Instituto de Nanobiotecnología. Universidad de Buenos Aires. Facultad de Farmacia y Bioquímica. Instituto de Nanobiotecnología; ArgentinaFil: Albericio, Fernando. Universidad de Barcelona; EspañaFil: Cascone, Osvaldo. Consejo Nacional de Investigaciones Científicas y Técnicas. Oficina de Coordinación Administrativa Houssay. Instituto de Nanobiotecnología. Universidad de Buenos Aires. Facultad de Farmacia y Bioquímica. Instituto de Nanobiotecnología; Argentin