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

Deciphering interplay between Salmonella invasion effectors

Bacterial pathogens have evolved a specialized type III secretion system (T3SS) to translocate virulence effector proteins directly into eukaryotic target cells. Salmonellae deploy effectors that trigger localized actin reorganization to force their own entry into non-phagocytic host cells. Six effectors (SipC, SipA, SopE/2, SopB, SptP) can individually manipulate actin dynamics at the plasma membrane, which acts as a ‘signaling hub’ during Salmonella invasion. The extent of crosstalk between these spatially coincident effectors remains unknown. Here we describe trans and cis binary entry effector interplay (BENEFIT) screens that systematically examine functional associations between effectors following their delivery into the host cell. The results reveal extensive ordered synergistic and antagonistic relationships and their relative potency, and illuminate an unexpectedly sophisticated signaling network evolved through longstanding pathogen–host interaction

Monazite-type SrCrO4 under compression

We report a high-pressure study of monoclinic monazite-type SrCrO4 up to 26 GPa. Therein we combined x-ray diffraction, Raman, and optical-absorption measurements with ab initio calculations, to find a pressure-induced structural phase transition of SrCrO4 near 8–9 GPa. Evidence of a second phase transition was observed at 10–13 GPa. The crystal structures of the high-pressure phases were assigned to the tetragonal scheelite-type and monoclinic AgMnO4-type structures. Both transitions produce drastic changes in the electronic band gap and phonon spectrum of SrCrO4. We determined the pressure evolution of the band gap for the low- and high-pressure phases as well as the frequencies and pressure dependencies of the Raman-active modes. In all three phases most Raman modes harden under compression, however the presence of low-frequency modes which gradually soften is also detected. In monazite-type SrCrO4, the band gap blueshifts under compression, but the transition to the scheelite phase causes an abrupt decrease of the band gap in SrCrO4. Calculations showed good agreement with experiments and were used to better understand the experimental results. From x-ray-diffraction studies and calculations we determined the pressure dependence of the unit-cell parameters of the different phases and their ambient-temperature equations of state. The results are compared with the high-pressure behavior of other monazites, in particular PbCrO4. A comparison of the high-pressure behavior of the electronic properties of SrCrO4 (SrWO4) and PbCrO4 (PbWO4) will also be made. Finally, the possible occurrence of a third structural phase transition is discussed

Evidences of volcanic unrest on high-temperature fumaroles by satellite thermal monitoring: The case of Santa Ana volcano, El Salvador

International audienceOn October 1st, 2005, Santa Ana volcano (El Salvador) underwent a VEI 3 phreatomagmatic eruption after approximately one century of rest. Casualties and damages to some of the local infrastructures and surrounding plantations were followed by the evacuation of the nearby communities. The analysis of MODIS (Moderate Resolution Imaging Spectroradiometer) infrared data reveals that the main explosion was preceded by a one-year-long thermal unrest, associated to the development of a fumaroles field, located at the western rim of the summit crater lake. By combining space-based thermal flux and ground-based measurements (seismicity, sulfur emissions and lake temperatures), we suggest that the activity observed at Santa Ana between 2004 and 2005 was driven by the gradual intrusion of an undegassed magma body at a very shallow depth. Magma injection induced thermal anomalies associated with sustained degassing from the fumaroles field and promoted the interaction between the magmatic-hydrothermal system and the overlying water table. This process culminated into the VEI 3 phreatomagmatic eruption of October 2005 that strongly modified the shallow structure of the crater area. The subsequent three-years-long activity resulted from self-sealing of the fracture system and by the opening of a new fracture network directly connecting the deeper hydrothermal system with the crater lake. Our results show that satellite-based thermal data allow us to detect the expansion of the high-temperature fumarolic field. This may precede an explosive eruption and/or a lava dome extrusion. In particular, we show that thermal records can be analyzed with other geochemical (i.e. SO2 emissions) and geophysical (seismicity) data to track a shallow magmatic intrusion interacting with the surrounding hydrothermal system. This provides a remarkable support for volcano monitoring and eruption forecasting, particularly in remote areas where permanent ground data acquisition is hazardous, expensive and difficult

Understanding and Gathering Decision-Making Challenges in EU Agri-Food Systems with Uncertain Regulations. A MCDM-AHP analysis

The development of the Agri-Food sector in both the UK and EU is a government priority, especially in building more resilient and sustainable Agri-Food Supply Chains, which are also subject to a variety of local and global regulations, determined the Common Agricultural Policy or the World Trade Organisation. Understanding Agri-Food Supply Chains requires a detailed understanding of upstream and downstream relationships amongst suppliers and customers. However, considering the current regulation changes in EU, UK/EU Agri-Food decision-makers, are facing several market challenges, especially in adapting to the externalities they cannot control (technological innovation, new nutritional market demands, economy, political markets, food security and climate change). Based on the N8 SIMULAGRIT project, this research aims at identifying factors, both opportunities, and constraints, that currently influence Agri-Food Supply Chains performance once uncertainties in regulations are identified. Thus, and based on case studies from the UK, Spain, Italy, ​and Chile, a compressive AHP study of alternatives Agri-Food strategies to deal with such uncertainties has been carried out. From this, it is depicted that key criteria are in the context of Finance, Supply Chain and Logistics, Human Resources and National/International trade. Thus, the research work has helped to identify and evaluate a set of strategies which may be used to support further policy-making processes and scenarios