JSC "Rīgas siltums" financial assessment of the situation and development prospects

Diplomdarba nosaukums ir AS „Rīgas Siltums” finanšu situācijas novērtējums un attīstības perspektīvas. Darba mērķis ir uz teorētisko un praktisko materiālu pamata veikt uzņēmuma AS „Rīgas Siltums” finanšu analīzi, atklāt trūkumus, nepilnības, problēmas un tā rezultātā izdarīt secinājumus un izstrādāt priekšlikumus finansiālās situācijas uzlabošanai. Diplomdarba pirmajā daļā ir apkopti finanšu analīzes vispārējie teorētiskie aspekti. Otrajā nodaļā tiek dots īss uzņēmuma „Rīgas Siltums” raksturojums. Aprakstīta uzņēmuma darbība un tā stiprās un vājās puses. Trešajā nodaļā tiek novērtēts uzņēmuma pašreizējais finansiālais stāvoklis un tiek veikta finanšu analīze. Darba beigās, balstoties uz izstrādāto finanšu analīzes pamata, tiek izdarīti secinājumi un izstrādāti priekšlikumi uzņēmuma veiksmīgai tālākās darbības attīstībai. Diplomdarba nobeigumā ir izdarīti secinājumu un izvirzīti priekšlikumi, lai arī turpmāk uzņēmums darbotos sekmīgi. Diplomdarba apjoms ir 66 lpp, kas sastāv no 3 daļām un 4 pielikumiem. Darbā ietvertas 11 tabulas un 17 attēli. Atslēgas vārdi: finanšu stabilitāte, rentabilitāte, likviditāte, maksātspēja.The goal of this paper is to carry out financial analysis of JSC Rīgas Siltums on the basis of theoretical and practical materials, identify any weaknesses, imperfections and problems, and as a result of that – draw conclusions and make recommendations for improving its financial situation. The first section of the paper describes general theoretical principles of financial analysis. The second section provides short description of the JSC Rīgas Siltums, including its activities, strengths and weaknesses. In their turn, evaluation of the company’s financial situation and financial analysis is carried out in the third section. Finally, the conclusions and recommendations for successful future operation of the company, based on the financial analysis, are given at the end of the paper. The Bachelor’s paper is written on 66 pages and consists of 3 sections and 4 annexes. The paper includes 11 tables and 17 figures. Keywords: financial stability, profitability, liquidity, solvency

The Listeria Small RNA Rli27 Regulates a Cell Wall Protein inside Eukaryotic Cells by Targeting a Long 5'-UTR Variant.

Listeria monocytogenes is a bacterial pathogen whose genome encodes many cell wall proteins that bind covalently to peptidoglycan. Some members of this protein family have a key role in virulence, and recent studies show that some of these, such as Lmo0514, are upregulated in bacteria that colonize eukaryotic cells. The regulatory mechanisms that lead to these changes in cell wall proteins remain poorly characterized. Here we studied the regulation responsible for increased Lmo0514 protein levels in intracellular bacteria. The amount of this protein increased markedly in intracellular bacteria (>200-fold), which greatly exceeded the increase in lmo0514 transcript levels (∼6-fold). Rapid amplification of 5'-cDNA ends (RACE) assays identified two lmo0514 transcripts with 5'-untranslated regions (5'-UTR) of 28 and 234 nucleotides. The transcript containing the long 5'-UTR is upregulated by intracellular bacteria. The 234-nucleotide 5'-UTR is also the target of a small RNA (sRNA) denoted Rli27, which we identified by bioinformatics analysis as having extensive base pairing potential with the long 5'-UTR. The interaction is predicted to increase accessibility of the Shine-Dalgarno sequence occluded in the long 5'-UTR and thus to promote Lmo0514 protein production inside the eukaryotic cell. Real-time quantitative PCR showed that Rli27 is upregulated in intracellular bacteria. In vivo experiments indicated a decrease in Lmo0514 protein levels in intracellular bacteria that lacked Rli27. Wild-type Lmo0514 levels were restored by expressing the wild-type Rli27 molecule but not a mutated version unable to interact with the lmo0514 long 5'-UTR. These findings emphasize how 5'-UTR length affects regulation by defined sRNA. In addition, they demonstrate how alterations in the relative abundance of two transcripts with distinct 5'-UTR confine the action of an sRNA for a specific target to bacteria that occupy the intracellular eukaryotic niche