Sisäinen tarkastus pienissä ja keskisuurissa suomalaisissa pörssiyhtiöissä

Tiivistelmä. Tässä Pro gradussa käsitellään sisäisen tarkastuksen järjestämistä. Ensimmäisenä tutkimusongelmana on: millä tavalla suomalaiset pienet ja keskisuuret pörssiyhtiöt ovat järjestäneet sisäisen tarkastuksen. Tällä selvitetään, ovatko yhtiöt järjestäneet sisäisen tarkastuksen oman organisaation sisällä tai käyttäneet ulkopuolista asiantuntemusta sisäisen tarkastuksen järjestämisessä. Lisäksi tutkimuksen tarkoituksena on selvittää, lisääkö yrityksen suurempi koko, ulkomainen omistus tai kasvu sekä parempi kannattavuus tai vakavaraisuus sisäistä tarkastusta. Pro gradussa tutkitaan myös, onko tarkastusvaliokunnalla vaikutusta sisäiseen tarkastukseen ja millaisia eroja sisäisen tarkastuksen järjestämisessä on eri toimialojen välillä. Pro gradun empiirisessä osiossa perehdytään sisäisen tarkastuksen taustaan ja tarkoitukseen sekä sisäisen tarkastuksen toiminnon rooliin organisaatiossa. Lisäksi empiirisessä osiossa käsitellään sisäisen tarkastuksen ammattistandardeja ja eri vaihtoehtoja sisäisen tarkastuksen toteuttamiseen. Tutkimus kohdistuu suomalaisiin Nasdaq Helsinki Oy listalla listattuihin yrityksiin, niin että suurimmat yhtiöt on rajattu tutkimuksen ulkopuolelle, koska halutaan selvittää pienten ja keskisuurten yhtiöiden sisäistä tarkastusta. Tutkimuksen aineiston keräys toteutetaan, julkisesti saatavilla olevista, yhtiöiden julkaisemista raporteista. Aineistoa käsitellään Microsoft Excelin avulla ja tilastolliset testit suoritetaan IBM SPSS Statistics 25 -ohjelmalla. Sisäisen tarkastuksen järjestämiseen vaikuttavia tekijöitä analysoidaan logistisen regressioanalyysin avulla. Tutkimuksen tulokset osoittavat, että yrityksen koolla ja tarkastusvaliokunnan olemassaololla on positiivinen vaikutus sisäisen tarkastuksen järjestämiseen. Tämän Pro gradun tutkimustuloksia verratessa Rönkön, Paanasen ja Vakkurin (2018) tutkimukseen, jossa tutkittiin suomalaisten pörssiyhtiöiden sisäistä tarkastusta vuoden 2012 tiedoilla, voidaan todeta suomalaisten pienten ja keskisuurten pörssiyhtiöiden sisäisen tarkastuksen järjestämisen lisääntyneen viime vuosina. Pienet yhtiöt järjestävät sisäisen tarkastuksen useammin ulkoistettuna palveluna, kun taas keskisuuret yhtiöt suosivat omaa sisäistä tarkastusta. Toimialatarkastelu osoittaa, että terveydenhuoltoalalla sisäinen tarkastus on muita toimialoja yleisempää. Tämän Pro gradun tutkimustulokset voidaan yleistää muihin samankaltaisella markkinapaikalla listattuihin yhtiöihin, kun lainsäädäntö ja markkinapaikan säännöt ovat yhteneväiset

Flux-tube structure and beta-functions in SU(2)

The spatial distribution of the action and energy in the colour fields of flux-tubes is studied in lattice SU(2) field theory for static quarks at separations up to 1 fm at beta=2.4, 2.5. The ground and excited states of the colour fields are considered. Sum rules are used to get estimates of generalised beta-functions.Comment: 31 pages, 14 eps figure

Tadpole-improved SU(2) lattice gauge theory

A comprehensive analysis of tadpole-improved SU(2) lattice gauge theory is made. Simulations are done on isotropic and anisotropic lattices, with and without improvement. Two tadpole renormalization schemes are employed, one using average plaquettes, the other using mean links in Landau gauge. Simulations are done with spatial lattice spacings $a_s$ in the range of about 0.1--0.4 fm. Results are presented for the static quark potential, the renormalized lattice anisotropy $a_t/a_s$ (where $a_t$ is the ``temporal'' lattice spacing), and for the scalar and tensor glueball masses. Tadpole improvement significantly reduces discretization errors in the static quark potential and in the scalar glueball mass, and results in very little renormalization of the bare anisotropy that is input to the action. We also find that tadpole improvement using mean links in Landau gauge results in smaller discretization errors in the scalar glueball mass (as well as in the static quark potential), compared to when average plaquettes are used. The possibility is also raised that further improvement in the scalar glueball mass may result when the coefficients of the operators which correct for discretization errors in the action are computed beyond tree level.Comment: 14 pages, 7 figures (minor changes to overall scales in Fig.1; typos removed from Eqs. (3),(4),(15); some rewording of Introduction

Measurement of tau polarization in e+ e- annihilation at sqrt{s}=58 GeV

The polarization of tau leptons in the reaction e+ e- --> tau+ tau- has been measured using a e+e- collider, TRISTAN, at the center-of-mass energy of 58 GeV. From the kinematical distributions of daughter particles in tau --> e nu nu-bar, mu nu nu-bar, rho nu or pi(K) nu decays, the average polarization of tau- and its forward-backward asymmetry have been evaluated to be 0.012 +- 0.058 and 0.029 +- 0.057, respectively.Comment: 18 pages, 5 figure

Hadronic Interactions from Lattice QCD

We present an overview of recent efforts to calculate the interactions among hadrons using lattice QCD. After outlining the techniques that are used to extract scattering parameters, we detail the latest calculations of meson-meson scattering, baryon-baryon scattering and multi-meson systems obtained with domain-wall valence quarks on the staggered MILC lattices by the NPLQCD collaboration. Estimates of the computational resources required to achieve precision results in the baryon sector are presented.Comment: 60 pages. Review prepared for the International Journal of Modern Physics

Visualisation of trust and quality information for geospatial dataset selection and use:Drawing trust presentation comparisons with B2C e-Commerce

The evaluation of geospatial data quality and trustworthiness presents a major challenge to geospatial data users when making a dataset selection decision. Part of the problem arises from the inconsistent and patchy nature of data quality information, which makes intercomparison very difficult. Over recent years, the production and availability of geospatial data has significantly increased, facilitated by the recent explosion of Web-based catalogues, portals, standards and services, and by initiatives such as INSPIRE and GEOSS. Despite this significant growth in availability of geospatial data and the fact that geospatial datasets can, in many respects, be considered commercial products that are available for purchase online, consumer trust has to date received relatively little attention in the GIS domain. In this paper, we discuss how concepts of trust, trust models, and trust indicators (largely derived from B2C e-Commerce) apply to the GIS domain and to geospatial data selection and use. Our research aim is to support data users in more efficient and effective geospatial dataset selection on the basis of quality, trustworthiness and fitness for purpose. To achieve this, we propose a GEO label – a decision support mechanism that visually summarises availability of key geospatial data informational aspects. We also present a Web service that was developed to support generation of dynamic GEO label representations for datasets by combining producer metadata (from standard catalogues or other published locations) with structured user feedback

Tau-Mediated Nuclear Depletion and Cytoplasmic Accumulation of SFPQ in Alzheimer's and Pick's Disease

Tau dysfunction characterizes neurodegenerative diseases such as Alzheimer's disease (AD) and frontotemporal lobar degeneration (FTLD). Here, we performed an unbiased SAGE (serial analysis of gene expression) of differentially expressed mRNAs in the amygdala of transgenic pR5 mice that express human tau carrying the P301L mutation previously identified in familial cases of FTLD. SAGE identified 29 deregulated transcripts including Sfpq that encodes a nuclear factor implicated in the splicing and regulation of gene expression. To assess the relevance for human disease we analyzed brains from AD, Pick's disease (PiD, a form of FTLD), and control cases. Strikingly, in AD and PiD, both dementias with a tau pathology, affected brain areas showed a virtually complete nuclear depletion of SFPQ in both neurons and astrocytes, along with cytoplasmic accumulation. Accordingly, neurons harboring either AD tangles or Pick bodies were also depleted of SFPQ. Immunoblot analysis of human entorhinal cortex samples revealed reduced SFPQ levels with advanced Braak stages suggesting that the SFPQ pathology may progress together with the tau pathology in AD. To determine a causal role for tau, we stably expressed both wild-type and P301L human tau in human SH-SY5Y neuroblastoma cells, an established cell culture model of tau pathology. The cells were differentiated by two independent methods, mitomycin C-mediated cell cycle arrest or neuronal differentiation with retinoic acid. Confocal microscopy revealed that SFPQ was confined to nuclei in non-transfected wild-type cells, whereas in wild-type and P301L tau over-expressing cells, irrespective of the differentiation method, it formed aggregates in the cytoplasm, suggesting that pathogenic tau drives SFPQ pathology in post-mitotic cells. Our findings add SFPQ to a growing list of transcription factors with an altered nucleo-cytoplasmic distribution under neurodegenerative conditions

Set optimization - a rather short introduction

Recent developments in set optimization are surveyed and extended including various set relations as well as fundamental constructions of a convex analysis for set- and vector-valued functions, and duality for set optimization problems. Extensive sections with bibliographical comments summarize the state of the art. Applications to vector optimization and financial risk measures are discussed along with algorithmic approaches to set optimization problems