Digitization in financial audit in Norway What influences the adoption of digital audit tools in Norway?

Dybdebasert master, 120 studiepoeng. Spesialisering økonomi.Mye av litteraturen som tar for seg revisjon og digitalisering fokuserer i stor grad på hvilke fordeler og muligheter digitaliseringsverktøyene kan medføre. Denne studien har som mål å identifisere hva som påvirker adopsjonsvalget av digitaliseringsverktøy blant revisorer i Norge. Mer spesifikt om motivasjonen er forankret i rasjonelle valg om effektivisering, eller om det er bransjen for øvrig som påvirker revisorene til å ta i bruk disse verktøyene, uavhengig om de er til bedriftens beste eller ikke. Studiens problemstilling har derfor blitt: Hva påvirker adopsjon av digitaliseringsverktøy blant revisorene i Norge? For å forstå hva som påvirker valget om å adoptere digitaliseringsverktøy, lener studien seg på Rogers (2003) teori om adopsjon. Teorien er beskriver blant annet hvilke attributter digitaliseringsverktøyene må tilfredsstille for å være et relevant alternativ. Videre bruker studien Abrahamson (1991) sine perspektiver for å undersøke hvordan omgivelsene kan påvirke adopsjonsvalget. Actor Network Theory (ANT) (M. Callon, 1986; M. Callon, 2006; Latour, 1987, 1996; Law, 1992, 1999) benyttes for å belyse forhold og egenskaper ved digitaliseringsverktøyene, og hvordan de kan påvirke valget om adopsjon. ANT supplerer og forsterker derfor konklusjonene i studien. Masteroppgaven er en kvalitativ studie, og for å besvare problemstillingen har vi intervjuet revisorer i partner- og manager posisjoner og diskuterer dataene i lys av adopsjonsteori og Actor Network Theory. Funnene i studien antyder at mange av revisorene i dag ikke nødvendigvis adopterer digitaliseringsverktøy som en konsekvens av rasjonelle valg om effektivisering, men at de til en viss grad blir påvirket av andre aktører innenfor revisorbransjen. Dette kan bety at når man velger å adoptere digitaliseringsverktøy, er ikke verktøyet optimalisert for det respektive revisjonsfirma. Dette utfordrer ønsket om effektivitet, og kan føre til at revisorene er avventede med å adoptere digitaliseringsverktøy. Videre indikerer funnene også at digitaliseringsverktøyene oppleves som komplekse, blant annet fordi dataene som skal behandles i verktøyene har forskjellige standarder. En konsekvens av dette, er at revisorene også er avventende til man får en enhetlig standard som eksempelvis SAF-T vil kunne tilføre i fremtiden.Abstract (Engelsk sammendrag) Earlier research which has examined the relationship between auditing and digitalization has been orientated towards the benefits and future possibilities tied to implementation of digitalization tools in the auditing industry. The goal of this thesis is to identify which factors influence the auditor's choice to adopt digitalization tools. More specifically, is the choice a rational one linked to the motivation of gaining more efficiency, or is the choice influenced by other actors in the auditing industry? The main research question developed is: What influences the adoption of digital audit tools in Norway? To understand the choice of adoption the thesis utilize Rogers (2003) theory of adoption, who clarifies the attributes that need to be satisfied in order to be a relevant option. Furthermore, the thesis use Abrahamson (1991) perspectives to examine how the environment influence the choice to adopt. Actor Network Theory (M. Callon, 1986; M. Callon, 2006; Latour, 1987, 1996; Law, 1992, 1999) will then be applied to enhance the conclusions. The findings in this thesis indicates that the choice to adopt digitalization tools is in many situations not necessarily connected to a rational choice, but rather influenced by other actors in the auditor network. This finding may lead to a situation where the auditor adopt tools which do not contribute to the initial goal of higher effectiveness, but rather reduce it. This could raise the bar for adoption. Furthermore, the findings indicate that the auditors view the digitalization tools as complex. The complexity is based on the fact that the data which the tools are supposed to analyze, have many different origins. Therefore, the auditors are reserved to adopt, until a future general standard can be applied, for instance the SAF-T standard

Treatment and Prognosis of Radiation-Associated Breast Angiosarcoma in a Nationwide Population

Background Radiation-associated angiosarcoma of the breast (RAASB) is an aggressive malignancy that is increasing in incidence. Only a few previous population-based studies have reported the results of RAASB treatment. Methods A search for RAASB patients was carried out in the Finnish Cancer Registry, and treatment data were collected to identify prognostic factors for survival. Results Overall, 50 RAASB patients were identified. The median follow-up time was 5.4 years (range 0.4-15.6), and the 5-year overall survival rate was 69%. Forty-seven (94%) patients were operated on with curative intent. Among these patients, the 5-year local recurrence-free survival, distant recurrence-free survival, and overall survival rates were 62%, 75%, and 74%, respectively. A larger planned surgical margin was associated with improved survival. Conclusions We found that the majority of RAASB patients were eligible for radical surgical management in this population-based analysis. With radical surgery, the prognosis is relatively good.Peer reviewe

Identification and genetic characterization of Saprolegnia parasitica, isolated from farmed and wild fish in Finland

Oomycete infections in farmed fish are one of the most significant disease issues in salmonid aquaculture worldwide. In the present study, Saprolegnia spp. in different farmed fish species in Finland were identified, and the molecular epidemiology of especially Saprolegnia parasitica was examined. We analysed tissue samples from suspected oomycete-infected salmonids of different life stages from a number of fish farms, as well as three wild salmonids. From collected oomycete isolates, the ITS1, 5.8S and ITS2 genomic regions were amplified, analysed phylogenetically and compared with corresponding sequences deposited in GenBank. Of the sequenced isolates, 91% were identified as S. parasitica. Isolates of yolk sac fry were identified as different Saprolegnia spp. Among the isolates from rainbow trout eggs Saprolegnia diclina dominated. In order to determine potential dominating clones among the S. parasitica, isolates were analysed using Multi Locus Sequence Typing (MLST). The results showed that one main clone contained the majority of the isolates. The MLST analysis showed four main sequence types (ST1–ST4) and 13 unique STs. This suggests that the Saprolegnia infections in farmed fish in Finland are not caused by different strains originating in the farm environment. Instead, one main clone of S. parasitica is present in Finnish fish farms.publishedVersio

Multilocus sequence analysis reveals different lineages of Pseudomonas anguilliseptica associated with disease in farmed lumpfish (Cyclopterus lumpus L.)

The bacterium Pseudomonas anguilliseptica has in recent years emerged as a serious threat to production of lumpfish in Norway. Little is known about the population structure of this bacterium despite its association with disease in a wide range of different fish species throughout the world. The phylogenetic relationships between 53 isolates, primarily derived from diseased lumpfish, but including a number of reference strains from diverse geographical origins and fish species, were reconstructed by Multi-Locus Sequence Analysis (MLSA) using nine housekeeping genes (rpoB, atpD, gyrB, rpoD, ileS, aroE, carA, glnS and recA). MLSA revealed a high degree of relatedness between the studied isolates, altough the seven genotypes identified formed three main phylogenetic lineages. While four genotypes were identified amongst Norwegian lumpfish isolates, a single genotype dominated, irrespective of geographic origin. This suggests the existence of a dominant genotype associated with disease in production of lumpfish in Norwegian aquaculture. Elucidation of the population structure of the bacterium has provided valuable information for potential future vaccine development.publishedVersio

Reversible mutations in gliding motility and virulence genes: A flexible and efficient phage defence mechanism in Flavobacterium psychrophilum

Flavobacteria are among the most important pathogens in freshwater salmonid aquaculture worldwide. Due to concerns regarding development of antibiotic resistance, phage therapy has been proposed as a solution to decrease pathogen load. However, application of phages is challenged by the development of phage resistance, and knowledge of the mechanisms and implications of phage resistance is therefore required. To study this, 27 phage-resistant isolates of F. psychrophilum were genome sequenced and characterized to identify genetic modifications and evaluate changes in phenotypic traits, including virulence against rainbow trout. Phage-resistant isolates showed reduction or loss of gliding motility, proteolytic activity, and adhesion to surfaces, and most isolates were completely non-virulent against rainbow trout fry. Genomic analysis revealed that most phage-resistant isolates had mutations in genes associated with gliding motility and virulence. Reversal of these mutations in a sub-set of isolates led to regained motility, proteolytic activity, virulence and phage susceptibility. Although costly, the fast generation of phage resistance driven by single, reversible mutations likely represents a flexible and efficient phage defence mechanism in F. psychrophilum. The results further suggest that phage administration in aquaculture systems to prevent F. psychrophilum outbreaks selects for non-virulent phage-resistant phenotypes.publishedVersio

Phenotypic and Genetic Predictors of Pathogenicity and Virulence in Flavobacterium psychrophilum

strains should be further explored

Hundreds of variants clustered in genomic loci and biological pathways affect human height

Most common human traits and diseases have a polygenic pattern of inheritance: DNA sequence variants at many genetic loci influence the phenotype. Genome-wide association (GWA) studies have identified more than 600 variants associated with human traits, but these typically explain small fractions of phenotypic variation, raising questions about the use of further studies. Here, using 183,727 individuals, we show that hundreds of genetic variants, in at least 180 loci, influence adult height, a highly heritable and classic polygenic trait. The large number of loci reveals patterns with important implications for genetic studies of common human diseases and traits. First, the 180 loci are not random, but instead are enriched for genes that are connected in biological pathways (P = 0.016) and that underlie skeletal growth defects (P < 0.001). Second, the likely causal gene is often located near the most strongly associated variant: in 13 of 21 loci containing a known skeletal growth gene, that gene was closest to the associated variant. Third, at least 19 loci have multiple independently associated variants, suggesting that allelic heterogeneity is a frequent feature of polygenic traits, that comprehensive explorations of already-discovered loci should discover additional variants and that an appreciable fraction of associated loci may have been identified. Fourth, associated variants are enriched for likely functional effects on genes, being over-represented among variants that alter amino-acid structure of proteins and expression levels of nearby genes. Our data explain approximately 10% of the phenotypic variation in height, and we estimate that unidentified common variants of similar effect sizes would increase this figure to approximately 16% of phenotypic variation (approximately 20% of heritable variation). Although additional approaches are needed to dissect the genetic architecture of polygenic human traits fully, our findings indicate that GWA studies can identify large numbers of loci that implicate biologically relevant genes and pathways.

DNA methylation links prenatal smoking exposure to later life health outcomes in offspring

Abstract Background Maternal smoking during pregnancy is associated with adverse offspring health outcomes across their life course. We hypothesize that DNA methylation is a potential mediator of this relationship. Methods We examined the association of prenatal maternal smoking with offspring blood DNA methylation in 2821 individuals (age 16 to 48 years) from five prospective birth cohort studies and perform Mendelian randomization and mediation analyses to assess whether methylation markers have causal effects on disease outcomes in the offspring. Results We identify 69 differentially methylated CpGs in 36 genomic regions (P value < 1 × 10−7) associated with exposure to maternal smoking in adolescents and adults. Mendelian randomization analyses provided evidence for a causal role of four maternal smoking-related CpG sites on an increased risk of inflammatory bowel diseases or schizophrenia. Further mediation analyses showed some evidence of cg25189904 in GNG12 gene mediating the effect of exposure to maternal smoking on schizophrenia-related outcomes. Conclusions DNA methylation may represent a biological mechanism through which maternal smoking is associated with increased risk of psychiatric morbidity in the exposed offspring

Marginal Eyespots on Butterfly Wings Deflect Bird Attacks Under Low Light Intensities with UV Wavelengths

Predators preferentially attack vital body parts to avoid prey escape. Consequently, prey adaptations that make predators attack less crucial body parts are expected to evolve. Marginal eyespots on butterfly wings have long been thought to have this deflective, but hitherto undemonstrated function.Here we report that a butterfly, Lopinga achine, with broad-spectrum reflective white scales in its marginal eyespot pupils deceives a generalist avian predator, the blue tit, to attack the marginal eyespots, but only under particular conditions-in our experiments, low light intensities with a prominent UV component. Under high light intensity conditions with a similar UV component, and at low light intensities without UV, blue tits directed attacks towards the butterfly head.In nature, birds typically forage intensively at early dawn, when the light environment shifts to shorter wavelengths, and the contrast between the eyespot pupils and the background increases. Among butterflies, deflecting attacks is likely to be particularly important at dawn when low ambient temperatures make escape by flight impossible, and when insectivorous birds typically initiate another day's search for food. Our finding that the deflective function of eyespots is highly dependent on the ambient light environment helps explain why previous attempts have provided little support for the deflective role of marginal eyespots, and we hypothesize that the mechanism that we have discovered in our experiments in a laboratory setting may function also in nature when birds forage on resting butterflies under low light intensities