Yrityksen Tekes-rahoitteisen projektin tilintarkastus

Innovaatiorahoituskeskus Tekes rahoitti vuonna 2016 suomalaisten yritysten toteuttamia projekteja noin 467 miljoonalla eurolla. Useimpien Tekesin tarjoamien rahoituspalvelujen ehtona on rahoituksen tilityksen tarkistuttaminen auktorisoidulla tilintarkastajalla. Työn tavoitteena on tuottaa Tekes-rahoitteisten projektien tarkastusta varten osin tarkastusta ohjaava dokumentaatiopohja, tarjota opinnäytetyön raporttiosalla dokumentaatiopohjaa tukeva katsaus Tekes-rahoitteisten projektien tarkastukseen ja syventää kirjoittajan vielä kapeaa osaamista projektitarkastuksista. Opinnäytetyössä keskitytään Tekesin yrityksille tarjoamien rahoitusmuotojen tarkastuksen erityispiirteisiin eikä raporttia tai dokumentaatiopohjaa voida soveltaa julkisten toimijoiden projektien tarkastuksiin. Työ toteutettiin laatien teoriapohja tilintarkastuksen tavoitteista ja eri toimeksiannoista, julkisen rahoituksen ja Tekesin rooleista rahoittajana sekä niistä normeista ja sääntelyistä, jotka koskevat julkisen rahoituksen tilitysten tarkastusta. Teoriapohjan lisäksi tuotettiin luku Tekes-rahoitteisen projektin tarkastuksen teknisestä toteutuksesta osin Tekesin vuoden 2017 yleisten rahoitusehtojen ja tarkastusraporttipohjien sekä auktorisoidun tilintarkastajan ja Tekesin maksatuspalvelujohtajan haastattelujen pohjalta. Tämän osion rinnalla tuotettiin Tekes-rahoitteisten projektien tarkastuksia varten dokumentaatiopohja, joka koottiin kokonaisuudeksi raportin liitteisiin. Tekesin maksatuspalvelujohtaja Anne Kleemolan haastattelun tuloksena todettiin, etteivät Tekesin nykyiset tarkastusraporttipohjat huomioi erityisehtojen tarkastusta yhtä yksityiskohtaisesti, kuin tarkastusraporttipohjalla olevat muut tarkastuksessa huomioitavat seikat on huomioitu. Kleemola totesi tämän olevan hyödyllinen huomio ja tarkastusraporttipohjiin mahdollisesti kehitettävä asia. Koska toimeksiantajalle tuotetusta dokumentaatiopohjasta syntyi selkeä runko Tekes-rahoitteisen projektin tarkastukselle, projektitarkastuksien osalta koettiin oman osaamisen syventyneen ja yhteydenotto Tekesiin koettiin myös heidän osaltaan hyödylliseksi, opinnäytetyön voidaan todeta täyttäneen tavoitteensa

Targeting perennial vegetation in agricultural landscapes for enhancing ecosystem services

Over the past century, agricultural landscapes worldwide have increasingly been managed for the primary purpose of producing food, while other diverse ecosystem services potentially available from these landscapes have often been undervalued and diminished. The incorporation of relatively small amounts of perennial vegetation in strategic locations within agricultural landscapes dominated by annual crops—or perennialization—creates an opportunity for enhancing the provision of a wide range of goods and services to society, such as water purification, hydrologic regulation, pollination services, control of pest and pathogen populations, diverse food and fuel products, and greater resilience to climate change and extreme disturbances, while at the same time improving the sustainability of food production. This paper synthesizes the current scientific theory and evidence for the role of perennial plants in balancing conservation with agricultural production, focusing on the Midwestern USA as a model system, while also drawing comparisons with other climatically diverse regions of the world. Particular emphasis is given to identifying promising opportunities for advancement and critical gaps in our knowledge related to purposefully integrating perennial vegetation into agroecosystems as a management tool for maximizing multiple benefits to society

Target Selection for the SDSS-IV APOGEE-2 Survey

APOGEE-2 is a high-resolution, near-infrared spectroscopic survey observing roughly 300,000 stars across the entire sky. It is the successor to APOGEE and is part of the Sloan Digital Sky Survey IV (SDSS-IV). APOGEE-2 is expanding upon APOGEE's goals of addressing critical questions of stellar astrophysics, stellar populations, and Galactic chemodynamical evolution using (1) an enhanced set of target types and (2) a second spectrograph at Las Campanas Observatory in Chile. APOGEE-2 is targeting red giant branch (RGB) and red clump (RC) stars, RR Lyrae, low-mass dwarf stars, young stellar objects, and numerous other Milky Way and Local Group sources across the entire sky from both hemispheres. In this paper, we describe the APOGEE-2 observational design, target selection catalogs and algorithms, and the targeting-related documentation included in the SDSS data releases.Comment: 19 pages, 6 figures. Accepted to A

Stellar and Planetary Characterization of the Ross 128 Exoplanetary System from APOGEE Spectra

The first detailed chemical abundance analysis of the M dwarf (M4.0) exoplanet-hosting star Ross 128 is presented here, based upon near-infrared (1.5--1.7 \micron) high-resolution ($R$$\sim$22,500) spectra from the SDSS-APOGEE survey. We determined precise atmospheric parameters $T_{\rm eff}$=3231$\pm$100K, log$g$=4.96$\pm$0.11 dex and chemical abundances of eight elements (C, O, Mg, Al, K, Ca, Ti, and Fe), finding Ross 128 to have near solar metallicity ([Fe/H] = +0.03$\pm$0.09 dex). The derived results were obtained via spectral synthesis (1-D LTE) adopting both MARCS and PHOENIX model atmospheres; stellar parameters and chemical abundances derived from the different adopted models do not show significant offsets. Mass-radius modeling of Ross 128b indicate that it lies below the pure rock composition curve, suggesting that it contains a mixture of rock and iron, with the relative amounts of each set by the ratio of Fe/Mg. If Ross 128b formed with a sub-solar Si/Mg ratio, and assuming the planet's composition matches that of the host-star, it likely has a larger core size relative to the Earth. The derived planetary parameters -- insolation flux (S$_{\rm Earth}$=1.79$\pm$0.26) and equilibrium temperature ($T_{\rm eq}$=294$\pm$10K) -- support previous findings that Ross 128b is a temperate exoplanet in the inner edge of the habitable zone.Comment: Accepted in ApJLetters, 3 figures, 2 tables, 12 page

Meta-analysis of genome-wide association studies of asthma in ethnically diverse North American populations.

Asthma is a common disease with a complex risk architecture including both genetic and environmental factors. We performed a meta-analysis of North American genome-wide association studies of asthma in 5,416 individuals with asthma (cases) including individuals of European American, African American or African Caribbean, and Latino ancestry, with replication in an additional 12,649 individuals from the same ethnic groups. We identified five susceptibility loci. Four were at previously reported loci on 17q21, near IL1RL1, TSLP and IL33, but we report for the first time, to our knowledge, that these loci are associated with asthma risk in three ethnic groups. In addition, we identified a new asthma susceptibility locus at PYHIN1, with the association being specific to individuals of African descent (P = 3.9 × 10(-9)). These results suggest that some asthma susceptibility loci are robust to differences in ancestry when sufficiently large samples sizes are investigated, and that ancestry-specific associations also contribute to the complex genetic architecture of asthma

UV/Optical disk reverberation lags despite a faint X-ray corona in the AGN Mrk 335

We present the first results from a 100-day Swift, NICER and ground-based X-ray/UV/optical reverberation mapping campaign of the Narrow-Line Seyfert 1 Mrk 335, when it was in an unprecedented low X-ray flux state. Despite dramatic suppression of the X-ray variability, we still observe UV/optical lags as expected from disk reverberation. Moreover, the UV/optical lags are consistent with archival observations when the X-ray luminosity was >10 times higher. Interestingly, both low- and high-flux states reveal UV/optical lags that are 6-11 times longer than expected from a thin disk. These long lags are often interpreted as due to contamination from the broad line region, however the u band excess lag (containing the Balmer jump from the diffuse continuum) is less prevalent than in other AGN. The Swift campaign showed a low X-ray-to-optical correlation (similar to previous campaigns), but NICER and ground-based monitoring continued for another two weeks, during which the optical rose to the highest level of the campaign, followed ~10 days later by a sharp rise in X-rays. While the low X-ray countrate and relatively large systematic uncertainties in the NICER background make this measurement challenging, if the optical does lead X-rays in this flare, this indicates a departure from the zeroth-order reprocessing picture. If the optical flare is due to an increase in mass accretion rate, this occurs on much shorter than the viscous timescale. Alternatively, the optical could be responding to an intrinsic rise in X-rays that is initially hidden from our line-of-sight.Comment: Accepted for publication in the Astrophysical Journal. 15 pages, 8 figures, 3 table

A comprehensive screening of copy number variability in dementia with Lewy bodies

The role of genetic variability in dementia with Lewy bodies (DLB) is now indisputable; however, data regarding copy number variation (CNV) in this disease has been lacking. Here, we used whole-genome genotyping of 1454 DLB cases and 1525 controls to assess copy number variability. We used 2 algorithms to confidently detect CNVs, performed a case-control association analysis, screened for candidate CNVs previously associated with DLB-related diseases, and performed a candidate gene approach to fully explore the data. We identified 5 CNV regions with a significant genome-wide association to DLB; 2 of these were only present in cases and absent from publicly available databases: one of the regions overlapped LAPTM4B, a known lysosomal protein, whereas the other overlapped the NME1 locus and SPAG9. We also identified DLB cases presenting rare CNVs in genes previously associated with DLB or related neurodegenerative diseases, such as SNCA, APP, and MAPT. To our knowledge, this is the first study reporting genome-wide CNVs in a large DLB cohort. These results provide preliminary evidence for the contribution of CNVs in DLB risk.info:eu-repo/semantics/publishedVersio