Hallinnon tarkastuksen määritelmä ja tulevaisuus osakeyhtiön tilintarkastuksessa

Työ- ja elinkeinoministeriö asetti 27.4.2016 alkaen tilintarkastuslain muuttamista selvittävän työryhmän selvittämään tilintarkastuslain yrityksille aiheuttamaa hallinnollista taakkaa. Työ-ryhmän yhtenä tehtävänä oli laatia selvitys hallinnon tarkastuksesta tilintarkastuksen kohteena. Selvityksen laatimiseksi on myönnetty jo toistamiseen lisäaikaa, mikä ilmentää hyvin selvitystyön taustalla olevien aiheiden tärkeyttä, monimutkaisuutta ja niihin liittyviä odotuksia. Pitkään tilintarkastajien yhteisössä mielipiteitä jakanut hallinnon tarkastus olisi tämän selvityksen myötä mahdollisesti saamassa konkreettisemman määritelmän. Tutkimustyön tavoitteena on alan kirjallisuutta tutkimalla, ajankohtaisia uutisia tarkastelemalla ja tilintarkastajia haastattelemalla saada johdonmukainen käsitys hallinnon tarkastuksen nykytilasta, siihen liittyvästä selvitystarpeesta ja TEM:n tulevaa päätöstä koskevista odotuksista. Opinnäytetyö toteutettiin laadullisena tutkimuksena ja sen empiiristä osaa koskeva aineisto kerättiin teemahaastattelujen kautta. Tutkimusta varten haastateltiin kahta HT- ja kahta KHT -tilintarkastajaa, joista yhdellä tilintarkastajalla oli haastattelujen aikana ammatinharjoittamisen lisäksi muita konkreettisia kytköksiä tutkimuksessa käsiteltävään aiheeseen. Toteutusajankohta tutkimukselle oli erinomainen, sillä se toteutettiin ja julkaistiin vielä TEM:n työryhmän selvitystyön ollessa kesken. Tutkimustyö ja haastattelut keskittyivät käsittelemään hallinnon tarkastusta osakeyhtiön näkökulmasta. Määritelmä hallinnon tarkastukselle on tutkimustulosten perusteella häilyvä, mutta sisältää toisaalta myös selviä ominaispiirteitä joiden katsotaan kuuluvan aihepiiriin melko yksimielisesti. Kattava konsensus määritelmästä jää kuitenkin savuttamatta ja yhtenäisen määritelmän rakentamisen sijaan tutkimuksen kannalta olikin mielenkiintoista nähdä millainen kirjo haastattelukysymyksien vastauksista määritelmälle rakentui. Tuloksissa käsitellään myös vahvasti osaksi hallinnon tarkastusta miellettävää varainhoidon valvonnan tarkastusta. Odotukset TEM:n lausunnolle ovat tilintarkastajien keskuudessa korkealla ja tutkimuksen kannalta onkin mielenkiintoista nähdä, mitkä tutkimustuloksissa esitetyistä näkemyksistä tulevat olemaan yhteneviä työryhmän aikanaan julkistettavan päätöksen kanssa. Käsiteltävän aiheen tekee mielenkiintoiseksi myös se, että olipa TEM:n ratkaisu hallinnon tarkastuksen suhteen millainen hyvänsä tulee se synnyttämään tilintarkastajien piirissä runsaasti keskustelua

Akadeemilise Teoloogia Seltsi kolmas üldkoosolek

Akadeemilise Teoloogia Seltsi kolmas üldkoosole

Inimese varjatud mina: unustatud seesmise inimese aspekt Paulusel

The hidden I of a Human Being: the Forgotten Aspect of Paul’s View of the Inner Man Rudolf Bultmann sought to shape the big picture of Paul’s understanding of the human being, and thereby made an anthropological generalization by stating that Paul saw the body, sōma, for the whole person. Paul ascribed to the inward man a significant aspect of human beings, since the inner man is connected intimately with the mind, the process of moral decision making, and also represents a rational aspect of the human I, which is in harmony with the law of God. This reasonable human I has much in common with the heart which denotes the believing I (Rom 10:9) and the motivating I (2Cor 3:3, 15). Even if Plato’s expression may have been in the background, however, Paul’s view of the inner man is not so optimistic and does not give the man within us dominion over the entire man and make him take charge of all activities of the I. Philo’s belief that God established the real man in us – m the mind (νοῦς) –, and that this true man is the mind endowed with reason, was probably known to some extent in Hellenistic-Jewish circles. According to Paul, however, the mind does not dwell in the soul of each of us, but is an aspect of the human I. Paul understood the inner man as a “metaphoric” area where contact between man and Christ can take place (2Cor 13:5). In 2 Corinthians Paul created an antithesis the outer man to the phrase the inner man, the former designating human body in synonymous way. These ideas have influenced the presentation of early Christian anthropology for decades

Paul’s hermeneutical Art in Explaining the New Creation

In order to understand Paul we have to comprehend the Jewish paradigm of hermeneutics. Paul seems to presuppose that his readers knew Scripture too and while building his exposition of the new creation on Biblical creation narratives he felt no need to explain it in detail.  The tradition alone does not explain the ideas of Paul, but one is fortunate to find in his epistles autobiographical elements. He builds his case on his encounter with Christ that forced him to abandon his “former way of life in Judaism”. It appeared to have been a transformative encounter of pivotal significance. Paul recognised that it is only total fellowship in Christ, a shared destiny with him that matters and effects changes in human life. Paul expresses his personal commitment to Christ by stating that he now feels himself as having been crucified with Christ. On this basis the terms like transformation, metamorphosis, becoming another, becoming a new man, and new creation become far more understandable. The new creation applies to the community as well as to the individual. Participation in Christ is corporate and the renewed image of Christ in individual human beings means the appearance of a new humanity who lives by the Spirit and walks by the Spirit. Paul finalises his hermeneutical construction in Rom 8:29–30 with the hope for a change for the whole of creation. His eschatological point of view is not easy to explain. On one hand, on an individual and ecclesial basis, the outer nature of humans is wasting away. At the same time the inner nature – new creation – is being renewed day by day. On the other hand, resurrection of human beings is still ahead and creation is waiting to be set free from its bondage. New creation is at the same time an ongoing process and an event in the future.  It is highly probable that Paul looked at the new creation through Christ as the lens. Christ is the agent of the new creation and thus the source of Paul’s views on the new creation

Temple, Body, and the ‘Man Within’

Temple, Body, and 'ʻthe Man Within'According to Paul the three concepts—the temple, the body, and the inmost self of the human being—are related to each other in many and quite complicated ways. For the Jews, the tabernacle in the wilderness and the temple in Jerusalem were holy, since they represented the presence of God in Israel. Paul regarded human bodies as the temples of the Holy Spirit within them. Like the temples, human bodies belong to God. According to Paul the body is like a common denominator or a link between the concepts of the temple, the individual human body and the community. Paul used the word body to designate human physical existence and to refer to the collective, social body, and he made this double meaning understandable to his readers

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Machine-learning-derived classifier predicts absence of persistent pain after breast cancer surgery with high accuracy

Background Prevention of persistent pain following breast cancer surgery, via early identification of patients at high risk, is a clinical need. Supervised machine-learning was used to identify parameters that predict persistence of significant pain. Methods Over 500 demographic, clinical and psychological parameters were acquired up to 6 months after surgery from 1,000 women (aged 28-75 years) who were treated for breast cancer. Pain was assessed using an 11-point numerical rating scale before surgery and at months 1, 6, 12, 24, and 36. The ratings at months 12, 24, and 36 were used to allocate patents to either "persisting pain" or "non-persisting pain" groups. Unsupervised machine learning was applied to map the parameters to these diagnoses. Results A symbolic rule-based classifier tool was created that comprised 21 single or aggregated parameters, including demographic features, psychological and pain-related parameters, forming a questionnaire with "yes/no" items (decision rules). If at least 10 of the 21 rules applied, persisting pain was predicted at a cross-validated accuracy of 86% and a negative predictive value of approximately 95%. Conclusions The present machine-learned analysis showed that, even with a large set of parameters acquired from a large cohort, early identification of these patients is only partly successful. This indicates that more parameters are needed for accurate prediction of persisting pain. However, with the current parameters it is possible, with a certainty of almost 95%, to exclude the possibility of persistent pain developing in a woman being treated for breast cancer.Peer reviewe

Cancer Patients' Symptom Burden and Health-related Quality of Life (HRQoL) at Tertiary Cancer Center from 2006 to 2013 : A Cross-sectional Study

Background/Aim: To observe changes in symptoms and health-related quality of life (HRQoL) over 7 years among cancer patients at different stages of the disease. Patients and Methods: This prospective cross-sectional study at the Helsinki University Hospital Cancer Center, was carried out in 2006 and repeated in 2013. All participants filled in the EORTC-QLQ-C30 questionnaire. Results: Altogether, 581 patients responded (49% in 2006 and 54% in 2013). The disease was local in 51% and advanced in 49% of patients. The HRQoL was significantly lower, except for emotional and cognitive functions, and the symptom burden more severe in advanced cancer. The most prevalent symptoms were fatigue (93% and 85%; moderate/severe 22% and 9%), pain (65% and 47%; moderate/severe 16% and 5%), and insomnia (64% and 60%; moderate/severe 20 and 21%), respectively. No changes in HRQoL or symptoms were found at 7 years. Conclusion: There is a need for early integrated palliative care to improve HRQoL during cancer treatments.Peer reviewe