A Contribution to Strategic Cost Management

This PhD Thesis researches into Strategic Cost Management with a general research interest in, how top management makes sense about the organization’s cost structure in strategic decisions about the configuration of the value chain. The empirical setting is among other confined by organizations’ outsourcing and relocation ventures, where ‘cost reduction’ is a prominent argument behind the decisions. The overall research purpose is to develop explanatory propositions about, how Strategic Cost Management practices might be ‘enacted and given meaning’ (Baxter and Chua, 2003, p. 112) by top management. Such understanding is suggestable of scholarly interest. It is well-known to academia that extant contributions from the literary realms of Supply Chain Management and Management Accounting irradiate that decisions to reconfigure the organizations’ value chains can encompass substantial investments and embed pivotal organizational tradeoffs. Thus, it is of centrality in relation to the organizations’ competitive positions. Secondly, contemporary contributions within Supply Chain Management or in close juxtaposition hereto increasingly question decision making schemes based on ‘pure cost efficiency considerations’ (e.g. Kinkel, 2012, p. 696). These contributions progressively advocate for a broader view upon organizations’ approaches to value chain configuration. This perspective on cost management within the realm of the value chain is shared by Management Accounting researchers (e.g. Anderson, 2007; Anderson and Dekker, 2009ab). These Management Accounting situated researchers, thirdly, direct attention to a disproportionate research emphasis on cost management issues with a focal point of that of improving cost performance given a certain strategy and cost structure, i.e. executional cost management, opposed to research into the cost structural choices associated with the design of the value chain, i.e. structural cost management (e.g. Anderson and Dekker, 2009ab). This is perhaps surprising, when the centrality of the cost structural choices in relation to the competitive position is considered. These scholars do, fourthly, stress the amble opportunity to understand the more ‘complex economic and social forces’ (Anderson, 2007, p. 483) that govern the management of the structural costs

EST analysis on pig mitochondria reveal novel expression differences between developmental and adult tissues

RIGHTS : This article is licensed under the BioMed Central licence at http://www.biomedcentral.com/about/license which is similar to the 'Creative Commons Attribution Licence'. In brief you may : copy, distribute, and display the work; make derivative works; or make commercial use of the work - under the following conditions: the original author must be given credit; for any reuse or distribution, it must be made clear to others what the license terms of this work are.Abstract Background The mitochondria are involved in many basic functions in cells of vertebrates, and can be considered the power generator of the cell. Though the mitochondria have been extensively studied there appear to be only few expression studies of mitochondrial genes involving a large number of tissues and developmental stages. Here, we conduct an analysis using the PigEST resource 1 which contains expression information from 35 tissues distributed on one normalized and 97 non-normalized cDNA libraries of which 24 are from developmental stages. The mitochondrial PigEST resource contains 41,499 mitochondrial sequences. Results The mitochondrial EST (Expressed Sequence Tag) sequences were assembled into contigs which covers more than 94 percent of the porcine mitochondrial genome, with an average of 976 EST sequences per nucleotide. This data was converted into expression values for the individual genes in each cDNA library revealing differential expression between genes expressed in cDNA libraries from developmental and adult stages. For the 13 protein coding genes (and several RNA genes), we find one set of six genes, containing all cytochrome oxidases, that are upregulated in developmental tissues, whereas the remaining set of seven genes, containing all ATPases, that are upregulated in adult muscle and brain tissues. Further, the COX I (Cytochrome oxidase subunit one) expression profile differs from that of the remaining genes, which could be explained by a tissue specific cleavage event or degradation pattern, and is especially pronounced in developmental tissues. Finally, as expected cDNA libraries from muscle tissues contain by far the largest amount (up to 20%) of expressed mitochondrial genes. Conclusion Our results present novel insight into differences in mitochondrial gene expression, emphasizing differences between adult and developmental tissues. Our work indicates that there are presently unknown mechanisms which work to customize mitochondrial processes to the specific needs of the cell, illustrated by the different patterns between adult and developmental tissues. Furthermore, our results also provide novel insight into how in-depth sequencing can provide significant information about expression patterns.Published versio

Effects of Sex, Strain, and Energy Intake on Hallmarks of Aging in Mice.

Calorie restriction (CR) is the most robust non-genetic intervention to delay aging. However, there are a number of emerging experimental variables that alter CR responses. We investigated the role of sex, strain, and level of CR on health and survival in mice. CR did not always correlate with lifespan extension, although it consistently improved health across strains and sexes. Transcriptional and metabolomics changes driven by CR in liver indicated anaplerotic filling of the Krebs cycle together with fatty acid fueling of mitochondria. CR prevented age-associated decline in the liver proteostasis network while increasing mitochondrial number, preserving mitochondrial ultrastructure and function with age. Abrogation of mitochondrial function negated life-prolonging effects of CR in yeast and worms. Our data illustrate the complexity of CR in the context of aging, with a clear separation of outcomes related to health and survival, highlighting complexities of translation of CR into human interventions.pre-print5,92 M

454 pyrosequencing based transcriptome analysis of Zygaena filipendulae with focus on genes involved in biosynthesis of cyanogenic glucosides

<p>Abstract</p> <p>Background</p> <p>An essential driving component in the co-evolution of plants and insects is the ability to produce and handle bioactive compounds. Plants produce bioactive natural products for defense, but some insects detoxify and/or sequester the compounds, opening up for new niches with fewer competitors. To study the molecular mechanism behind the co-adaption in plant-insect interactions, we have investigated the interactions between <it>Lotus corniculatus </it>and <it>Zygaena filipendulae</it>. They both contain cyanogenic glucosides which liberate toxic hydrogen cyanide upon breakdown. Moths belonging to the <it>Zygaena </it>family are the only insects known, able to carry out both <it>de novo </it>biosynthesis and sequestration of the same cyanogenic glucosides as those from their feed plants. The biosynthetic pathway for cyanogenic glucoside biosynthesis in <it>Z. filipendulae </it>proceeds using the same intermediates as in the well known pathway from plants, but none of the enzymes responsible have been identified. A genomics strategy founded on 454 pyrosequencing of the <it>Z. filipendulae </it>transcriptome was undertaken to identify some of these enzymes in <it>Z. filipendulae</it>.</p> <p>Results</p> <p>Comparisons of the <it>Z. filipendulae </it>transcriptome with the sequenced genomes of <it>Bombyx mori</it>, <it>Drosophila melanogaster</it>, <it>Tribolium castaneum</it>, <it>Apis mellifera </it>and <it>Anopheles gambiae </it>indicate a high coverage of the <it>Z. filipendulae </it>transcriptome. 11% of the <it>Z. filipendulae </it>transcriptome sequences were assigned to Gene Ontology categories. Candidate genes for enzymes functioning in the biosynthesis of cyanogenic glucosides (cytochrome P450 and family 1 glycosyltransferases) were identified based on sequence length, number of copies and presence/absence of close homologs in <it>D. melanogaster</it>, <it>B. mori </it>and the cyanogenic butterfly <it>Heliconius</it>. Examination of biased codon usage, GC content and selection on gene candidates support the notion of cyanogenesis as an "old" trait within Ditrysia, as well as its origins being convergent between plants and insects.</p> <p>Conclusion</p> <p>Pyrosequencing is an attractive approach to gain access to genes in the biosynthesis of bio-active natural products from insects and other organisms, for which the genome sequence is not known. Based on analysis of the <it>Z. filipendulae </it>transcriptome, promising gene candidates for biosynthesis of cyanogenic glucosides was identified, and the suitability of <it>Z. filipendulae </it>as a model system for cyanogenesis in insects is evident.</p

Ein einfaches Verfahren zur Herstellung anellierter Thiophene

A simple method for the synthesis of fused thiophenes by reaction of agr-carboxymethyl substituted cyclic ketones withLawesson-reagent is described. Considerations concerning the reaction mechanism are given