Revisors fratredelse : Har revisorer problemer med å vurdere vilkår og tidspunkt for fratredelse?

Master's thesis in Accounting and auditing (BE508)Revisor har en viktig rolle som samfunnets tillitsmann og er en del av systemet som skal bekjempeøkonomisk kriminalitetog hindre useriøse selskaper i å drive virksomhet.Ett av virkemidlene revisor kan benytte er å trekke seg somrevisor.Ved å fratre fra et revisjonsoppdrag tvinger revisor revisjonspliktige til å gjøre endringer og innrette seg etter gjeldende lovverk. Dersom de ikke innrette seg,vil de bli stående uten revisor og til slutt tvangsoppløst. Problematikken rundt revisors fratredelse er i stor grad pregetavvurderingenav hva som skal til for at revisor skal fratre og på hvilket tidspunkten eventuellfratredelse skal skje. Formålet med denne oppgaven er å se på om det finnes forhold som påvirker revisors skjønnsmessige vurdering av fratredenog om revisorer trekker seg fra revisjonsoppdrag på riktigtidspunkt. Itillegg er informantene i undersøkelsen er delt opp i de tre ulike grupper basert på revisjonsselskapets størrelse, for å se om det finnes ulikheter i fratredelsespraksisen hos de ulike selskapene. Vi har også gått inn i endringer i lovverk som følge av den nye revisorloven som er under utarbeidelse som kan ha påvirkning for revisors fratredelse. Resultatene i undersøkelsen viser at det finnes mye usikkerhet omkring fratredelse. Det fremkommerav funneneat store andeler av informantene i ettertid har settat de egentlig burde fratrådt, uten å gjøre det, eller at de har fratrådt på for sent tidspunkt. Langvarige kundeforhold ser også ut til å ha en påvirkning på revisors fratreden. Store deler av intervjuobjektene opplever det som vanskeligere å fratre fra kunder man har opparbeidet seg et tillitsforhold til.Funnene viser også at det hender at revisorerbenytter unnskyldende begrunnelser i stedet for den reelle årsaken, for å fratre fra oppdrag de ikke ønsker å ha

Socializing makes thick-skinned individuals: On the density of epidermal alarm substance cells in cyprinid fish, the crucian carp (Carassius carassius)

Published version of an article in the journal: Journal of Comparative Physiology A: Neuroethology, Sensory, Neural, and Behavioral Physiology. Also available on SpringerLink: http://dx.doi.org/10.1007/s00359-010-0550-4In cyprinid fish, density of epidermal club cells (i.e. alarm substance cells) has been found to vary between lakes with different predator fauna. Because predators can be labelled with chemical cues from prey, we questioned if club cell density could be controlled indirectly by predators releasing prey cues. In particular, we suspected a possible feedback mechanism between chemical alarm signals and their cellular source. We raised crucian carp singly and in groups of four. For both rearing types, fish were exposed to skin extracts of either conspecifics or brown trout (without club cells), and provided either low or high food rations. Independent of rearing type, condition factor and club cell density increased with food ration size, but no change was found in club cell density following exposure to conspecific alarm signals. However, the density of club cells was found significantly higher for fish raised in groups than for fish raised alone. We conclude that an increased condition factor results in more club cells, but crucian carp may also possess an awareness of conspecific presence, given by higher club cell densities when raised in groups. This increase in club cell density may be induced by unknown chemical factors released by conspecifics

Influence of dietary conjugated linoleic acid (CLA) and tetradecylthioacetic acid (TTA) on growth, lipid composition and key enzymes of fatty acid oxidation in liver and muscle of Atlantic cod (Gadus morhua L.)

The aim of the present study was to determine the effects of conjugated linoleic acid (CLA) and tetradecylthioacetic acid (TTA) on growth performance, and lipid and fatty acid metabolism in Atlantic cod. The overall objective being to test the hypotheses that CLA and TTA have beneficial effects in cod culture including decreased liver size and proportion through decreased lipid content, and increased nutritional quality through effects on fatty acid compositions including accumulation of bioactive fatty acids, CLA and TTA, in flesh. Juvenile cod were fed for three months on fish meal and fish oil diets of basically commercial formulation, but containing either 0.5% or 1% CLA, or 0.5% TTA. The effects of the functional fatty acids on growth, feed efficiency, body proximate composition, liver weight and lipid composition, fatty acid compositions of flesh and liver, and key enzymes of fatty acid oxidation were determined. Dietary CLA and TTA had no effect on growth parameters in cod juveniles, but viscero- and hepato-somatic indices were increased in fish fed 0.5% CLA and TTA, respectively. Proximate composition of whole fish was not affected by CLA or TTA, and there were no major effects of either functional fatty acid on lipid contents and compositions of liver and flesh. Dietary CLA and TTA were both incorporated into tissue lipids, with CLA deposited to a greater extent in liver, whereas TTA was deposited to a greater extent in flesh. In liver, acyl CoA oxidase (ACO) activity, but not carnitine palmitoyltransferase-I (CPT-I), was increased by CLA, whereas dietary TTA increased both ACO and CPT-I activities. In contrast, ACO activity was reduced by both CLA and TTA in red and white muscle, whereas CPT-I activity was generally not affected by CLA and TTA in either muscle tissue. Therefore, the results only partially supported the hypotheses tested, as CLA and TTA had few beneficial effects in Atlantic cod and did not enhance growth parameters, or improve feed conversion or potential yield through decreased adiposity or liver lipid deposition. However, nutritional quality could be enhanced, and cod fed CLA and/or TTA could be beneficial in the human diet, through provision of bioactive fatty acids with no detrimental effects on n-3 PUFA levels

Obese zebrafish: A small fish for a major human health condition

Obesity is becoming a silent worldwide epidemic, with a steady increase in both adults and children. To date, even though several drugs have been licensed for long‐term obesity treatment, none of them are yet used in routine clinical practice. So far the only successful intervention has been behavioral therapy. A suitable and economic experimental model mimicking the human condition would therefore be extremely useful to evaluate preventive measures and novel treatments. Zebrafish are emerging as an important model system to study obesity and related metabolic disease. Remarkable similarities have been reported in lipid metabolism and the adipogenic pathway between zebrafish and mammals. Moreover, the zebrafish possesses a number of features—the relative inexpensiveness of animal husbandry, its optical transparency and the ability to produce a large number of offspring at low cost—that make it ideal for large‐scale screening and for testing drugs and intervention. In this review, we summarize recent progress in using zebrafish as a model system to study obesity and obesity‐related metabolic disorders. We describe several zebrafish models (in both larvae and adult animals) that develop obesity and non‐alcoholic fatty liver disease (NAFLD) using different approaches, including gene manipulation, diet manipulation and modification of microbiota composition. For these models, we have outlined the specific aspects related to obesity and its development and we have summarized their advantages and limitations

Nutritional and environmental regulation of the synthesis of highly unsaturated fatty acids and of fatty-acid oxidation in Atlantic salmon (Salmo salar L.) enterocytes and hepatocytes

The aim was to determine if highly unsaturated fatty acid (HUFA) synthesis and fatty acid oxidation in Atlantic salmon (Salmo salar L.) intestine was under environmental and/or seasonal regulation. Triplicate groups of salmon were grown through a full two-year cycle on two diets containing either fish oil (FO), or a diet with 75% of the FO replaced by a vegetable oil (VO) blend containing rapeseed, palm and linseed oils. At key points in the life cycle, fatty acyl desaturation/elongation (HUFA synthesis) and oxidation activities were determined in enterocytes and hepatocytes using [1-14C]18:3n-3 as substrate. As observed previously, HUFA synthesis in hepatocytes showed peak activity at seawater transfer and declined thereafter, with activity consistently greater in fish fed the VO diet. In fish fed FO, HUFA synthesis in enterocytes in the freshwater stage was at a similar level to that in hepatocytes. However, HUFA synthesis in enterocytes increased rapidly after seawater transfer and remained high for some months after transfer before decreasing to levels that were again similar to those observed in hepatocytes. Generally, enterocyte HUFA synthesis was higher in fish fed the VO diet compared to the FO diet. Oxidation of [1-14C]18:3n-3 in hepatocytes from fish fed FO tended to decrease during the freshwater phase but then increased steeply, peaking just after transfer before decreasing during the remaining seawater phase. At the peak in oxidation activity around seawater transfer, activity was significantly lower in fish fed VO compared to fish fed FO. In enterocytes, oxidation of [1-14C]18:3 in fish fed FO showed a peak in activity just prior to seawater transfer. In fish fed VO, other than high activity at 9 months, the pattern was similar to that obtained in enterocytes from fish fed FO with a high activity around seawater transfer and declining activity in seawater. In conclusion, fatty acid metabolism in intestinal cells appeared to be under dual nutritional and environmental or seasonal regulation. The temporal patterns for fatty acid oxidation were generally similar in the two cell types, but HUFA synthesis in enterocytes peaked over the summer seawater phase rather than at transfer, as with hepatocytes, suggesting possibly different regulatory cues

The role of Peroxisome proliferator-activated receptor gamma (PPARG) in adipogenesis: applying knowledge from the fish aquaculture industry to biomedical research

The tropical freshwater zebrafish has recently emerged as a valuable model organism for the study of adipose tissue biology and obesity-related disease. The strengths of the zebrafish model system are its wealth of genetic mutants, transgenic tools, and amenability to high-resolution imaging of cell dynamics within live animals. However, zebrafish adipose research is at a nascent stage and many gaps exist in our understanding of zebrafish adipose physiology and metabolism. By contrast, adipose research within other, closely related, teleost species has a rich and extensive history, owing to the economic importance of these fish as a food source. Here, we compare and contrast knowledge on peroxisome proliferator-activated receptor gamma (PPARG)-mediated adipogenesis derived from both biomedical and aquaculture literatures. We first concentrate on the biomedical literature to (i) briefly review PPARG-mediated adipogenesis in mammals, before (ii) reviewing Pparg-mediated adipogenesis in zebrafish. Finally, we (iii) mine the aquaculture literature to compare and contrast Pparg-mediated adipogenesis in aquaculturally relevant teleosts. Our goal is to highlight evolutionary similarities and differences in adipose biology that will inform our understanding of the role of adipose tissue in obesity and related disease

Oppfinnsomme maskiner – fiksjon eller realitet? Patentrettslige spørsmål ved oppfinnelser som er gjort av eller ved hjelp av kunstig intelligente systemer, og hva slags betydning menneskelige bidrag har i tilknytning til dette.

Kunstig intelligens (AI) vies større og større oppmerksomhet på ulike rettslige områder. Denne avhandlingen tar for seg utfordringer som kan tenkes å oppstå der AI-systemer blir brukt til å frembringe oppfinnelser - enten autonomt eller som et verktøy. Spørsmålene som blir behandlet er blant annet om en maskin kan være en oppfinner i patentrettslig forstand, og om dette i det hele tatt bør tillates. Dersom det ikke tillates at maskiner formelt sett kan være oppfinnere, kan det tenkes å oppstå spørsmål knyttet til grensene for hva som skal anses som en maskinskapt og menneskeskapt oppfinnelse. Hvis verken det menneskelige bidraget eller maskinens bidrag i seg selv er nok til å utgjøre en oppfinnelse vil derfor et spørsmål være om det bør eller ikke bør meddeles patent i disse tilfellene. I og med at det per nå ikke finnes reguleringer som konkret behandler AI-systemenes rolle i patentretten, vil mange av drøftelsene være normative med utgangspunkt i patentrettens begrunnelse og grunnleggende hensyn

Revisors fratredelse : Har revisorer problemer med å vurdere vilkår og tidspunkt for fratredelse?

Revisor har en viktig rolle som samfunnets tillitsmann og er en del av systemet som skal bekjempeøkonomisk kriminalitetog hindre useriøse selskaper i å drive virksomhet.Ett av virkemidlene revisor kan benytte er å trekke seg somrevisor.Ved å fratre fra et revisjonsoppdrag tvinger revisor revisjonspliktige til å gjøre endringer og innrette seg etter gjeldende lovverk. Dersom de ikke innrette seg,vil de bli stående uten revisor og til slutt tvangsoppløst. Problematikken rundt revisors fratredelse er i stor grad pregetavvurderingenav hva som skal til for at revisor skal fratre og på hvilket tidspunkten eventuellfratredelse skal skje. Formålet med denne oppgaven er å se på om det finnes forhold som påvirker revisors skjønnsmessige vurdering av fratredenog om revisorer trekker seg fra revisjonsoppdrag på riktigtidspunkt. Itillegg er informantene i undersøkelsen er delt opp i de tre ulike grupper basert på revisjonsselskapets størrelse, for å se om det finnes ulikheter i fratredelsespraksisen hos de ulike selskapene. Vi har også gått inn i endringer i lovverk som følge av den nye revisorloven som er under utarbeidelse som kan ha påvirkning for revisors fratredelse. Resultatene i undersøkelsen viser at det finnes mye usikkerhet omkring fratredelse. Det fremkommerav funneneat store andeler av informantene i ettertid har settat de egentlig burde fratrådt, uten å gjøre det, eller at de har fratrådt på for sent tidspunkt. Langvarige kundeforhold ser også ut til å ha en påvirkning på revisors fratreden. Store deler av intervjuobjektene opplever det som vanskeligere å fratre fra kunder man har opparbeidet seg et tillitsforhold til.Funnene viser også at det hender at revisorerbenytter unnskyldende begrunnelser i stedet for den reelle årsaken, for å fratre fra oppdrag de ikke ønsker å ha

Diets with different <i>n</i>-6/<i>n</i>-3 fatty acid ratio in diets for juvenile Atlantic salmon, effects on growth, body composition, bone development and eicosanoid production

Vegetable oils. typically high in n - 6 fatty acids, are necessary alternatives in fish feed production Such oils hive been tested in salmonid diets with good growth results, but with major changes in lipid composition. The aim of this study was to provide information regarding the effect of the higher dietary n - 6/n - 3 fatty acid ratio caused by vegetable oil on growth, chemical composition anti bone development, on eicosanoid production and on formation and mineralization of bone. A feeding experiment was carried out in juvenile Atlantic salmon (Salmo salar). Groups of fish (1.28 g) were fed diets added fish oil (FO) or soybean oil (SO) as the main lipid source through the 174 days long experimental period with sampling points at days 0, 31, 53, 96, 136 and 174 up to smoltification. Subsequently. fish performance was observed after 2, 8 and IS months in sea water. Weight was significantly higher in the fish oil group (95.4 g) than in the soybean oil group (87.4 g) after the 174 days experimental period. This difference developed during short day treatment prior to smoltification, and the fish oil group had a significantly higher growth rate (TGC) during this period (1.62 vs 1.45). Whole body mineral analysis displayed low levels of Ca (2400 and 3500 mg kg-1) and P (3200 and 3900 mg kg-1) in all samples. The corresponding Ca.P ratio ranged from 0.74 to 0.91 On day 136 the level of Ca, and Ca/P ratio. were significantly higher in the fish oil group than in the soybean oil group. There was a significant increase in n - 6 fatty acids and decrease in n - 3 fatty acids in the soybean oil group compared to the fish oil group for both TAG and PL in vertebrae. individual variation was large in plasma prostaglandin E2 (PGE2), and at day 174 the trend was towards a higher level in the soybean oil group. Radiography analyses demonstrated a distinctive pattern of development of spinal pathology with time and fish size, similar in both groups. Hyper dense vertebrae dominated at earlier stages, fusior-type malformations dominated at harvest size. The histological examination of the vertebrae revealed no differences between treatments. The results suggest that vegetable oil as a replacement for fish oil influence the arachidonic acid level in phospholipids of vertebrae, may slightly increase production of PGE2 in blood, and reduce vertebrae mineralization around the sensitive smoltification phase. These trends did not lead to any detectable skeletal malformations. Differences in growth and vertebrae mineralization observed around smoltification disappeared during the seawater phase

Atlantic salmon (Salmo salar) muscle precursor cells differentiate into osteoblasts in vitro : polyunsaturated fatty acids and hyperthermia influence gene expression and differentiation

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