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- Abad, C., et al.
(författare)
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On the 'Disclosure Initiative - Principles of Disclosure': The EAA Financial Reporting Standards Committee's View
- 2020
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Ingår i: Accounting in Europe. - : Informa UK Limited. - 1744-9480 .- 1744-9499. ; 17:1, s. 1-32
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Tidskriftsartikel (refereegranskat)abstract
- This paper summarises the contents of a comment letter produced by a working group of 12 academics in response to the International Accounting Standards Board (IASB) Discussion Paper on principles of disclosure. The comment letter was submitted by the Financial Reporting Standards Committee (FRSC) of the European Accounting Association (EAA). The work includes reviews of relevant academic literature of areas related to the various questions posed by the IASB in the Discussion Paper, including the 'disclosure problem' and the objective of the project, the suggested principles of effective communication, the roles of the primary financial statements and notes, the location of information and the use of performance measures. The paper also discusses the disclosure of accounting policies, the objectives of centralised disclosure, and the New Zealand Accounting Standards Board staff's approach to disclosure.
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| 4. |
- Beck, Alexander, et al.
(författare)
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Akut brist på lärare i ekonomi på universiteten
- 2016
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Ingår i: Svenska Dagbladet.
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Recension (populärvet., debatt m.m.)abstract
- Redovisningen spelar en central roll i samhället genom att skapa transparens i näringsliv och offentlig sektor. Kraven på transparens ökar och redovisningen vidareutvecklas och anpassas till en global marknad. Bland studenter i företagsekonomi är det populärt att läsa redovisning. Men det råder stor brist på kompetenta universitetslärare i redovisning i Sverige
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| 5. |
- Björk, Petra, et al.
(författare)
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Specific combinations of SR proteins associate with single pre-messenger RNAs in vivo and contribute different functions
- 2009
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Ingår i: Journal of Cell Biology. - : Rockefeller University Press. - 0021-9525 .- 1540-8140. ; 184:4, s. 555-568
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Tidskriftsartikel (refereegranskat)abstract
- Serine/arginine-rich (SR) proteins are required for messenger RNA (mRNA) processing, export, surveillance, and translation. We show that in Chironomus tentans, nascent transcripts associate with multiple types of SR proteins in specific combinations. Alternative splicing factor (ASF)/SF2, SC35, 9G8, and hrp45/SRp55 are all present in Balbiani ring (BR) pre-messenger ribonucleoproteins (mRNPs) preferentially when introns appear in the pre-mRNA and when cotranscriptional splicing takes place. However, hrp45/SRp55 is distributed differently in the pre-mRNPs along the gene compared with ASF/SF2, SC35, and 9G8, suggesting functional differences. All four SR proteins are associated with the BR mRNPs during export to the cytoplasm. Interference with SC35 indicates that SC35 is important for the coordination of splicing, transcription, and 3' end processing and also for nucleocytoplasmic export. ASF/SF2 is associated with polyribosomes, whereas SC35, 9G8, and hrp45/SRp55 cosediment with mono-ribosomes. Thus, individual endogenous pre-mRNPs/mRNPs bind multiple types of SR proteins during transcription, and these SR proteins accompany the mRNA and play different roles during the gene expression pathway in vivo.
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| 6. |
- Dumanski, Jan P., et al.
(författare)
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A MUTYH germline mutation is associated with small intestinal neuroendocrine tumors
- 2017
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Ingår i: Endocrine-Related Cancer. - 1351-0088 .- 1479-6821. ; 24:8, s. 427-443
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Tidskriftsartikel (refereegranskat)abstract
- The genetics behind predisposition to small intestinal neuroendocrine tumors (SI-NETs) is largely unknown, but there is growing awareness of a familial form of the disease. We aimed to identify germline mutations involved in the carcinogenesis of SI-NETs. The strategy included next-generation sequencing of exome- and/or whole-genome of blood DNA, and in selected cases, tumor DNA, from 24 patients from 15 families with the history of SI-NETs. We identified seven candidate mutations in six genes that were further studied using 215 sporadic SI-NET patients. The result was compared with the frequency of the candidate mutations in three control cohorts with a total of 35,688 subjects. A heterozygous variant causing an amino acid substitution p.(Gly396Asp) in the MutY DNA glycosylase gene (MUTYH) was significantly enriched in SI-NET patients (minor allele frequencies 0.013 and 0.003 for patients and controls respectively) and resulted in odds ratio of 5.09 (95% confidence interval 1.56-14.74; P value = 0.0038). We also found a statistically significant difference in age at diagnosis between familial and sporadic SI-NETs. MUTYH is involved in the protection of DNA from mutations caused by oxidative stress. The inactivation of this gene leads to specific increase of G:C- > T:A transversions in DNA sequence and has been shown to cause various cancers in humans and experimental animals. Our results suggest that p.(Gly396Asp) in MUTYH, and potentially other mutations in additional members of the same DNA excision-repair pathway (such as the OGG1 gene) might be involved in driving the tumorigenesis leading to familial and sporadic SI-NETs.
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| 7. |
- Edoff, Karin, et al.
(författare)
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The developmental skeletal growth in the rat foot is reduced after denervation
- 1997
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Ingår i: Anatomy and Embryology. - : Springer Science and Business Media LLC. - 0340-2061 .- 1432-0568. ; 195:6, s. 531-538
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Tidskriftsartikel (refereegranskat)abstract
- It has long been known that bone is innervated. In recent years it has been suggested that the local nerves may influence the growth and metabolism of bone by way of neuropeptides. The transient local presence of nerve-containing cartilage canals just before formation of secondary ossification centres in rat knee epiphyses seems to support that view. The purpose of the present study was to see if denervation affects the developmental growth of metatarsal bones in the rat hindfoot. We made sciatic and femoral neurectomies in 7- day-old rat pups and examined the hindfeet at various times after surgery. Immunohistochemical analysis showed that denervation was complete. Radiographic examination revealed that the metatarsal bones were significantly shorter in denervated hindfeet 30 days after denervation (average relative shortening 9.9±2.3%). Measurements of total foot length showed that denervated feet were subnormally sized already five days postoperatively, before the onset of secondary ossification. The timing of the latter was not affected by denervation. Control rats subjected to tenotomies exhibited normal metatarsal bone lengths. On the basis of these results we suggest that the local nerves may influence the growth of immature bones but do not affect secondary ossification.
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| 10. |
- Hellman, Jan, et al.
(författare)
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Mechanisms of increased methane production through re-circulation of magnetic biomass carriers in an experimental continuously stirred tank reactor
- 2010
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Konferensbidrag (refereegranskat)abstract
- Magnetite particles were used in a semi-continuous process as magnetic biomass carriers to separate and re-introduce microorganisms in a CSTR reactor. In comparison to a control reactor the methane content during the semi-continuous process was elevated when magnetite particles were used. The difference was most apparent during the fermentative step directly after feeding and upon direct spiking with volatile fatty acids. Total DNA quantification of the separated magnetite particles revealed high association of microorganisms. Furthermore, quantitative real-time PCR analysis of the associated microbial consortia indicated that the hydrogenotrophic Methanobacteriales was overrepresented at the particle surface. Thus, the increased methane production could be coupled to both the crowding and shorter interspecies distances between the groups involved in anaerobic digestion, as well as a preferential adsorption of hydrogenotrophs. By bringing the hydrogenotrophs closer to the primary fermentative bacteria and increasing their relative number the produced hydrogen during acidogenesis is more effectively utilized and more carbon dioxide is converted to methane. Furthermore, by the same cause, the rate of acetogenesis increased as the hydrogenotrophs more effectively could consume the hydrogen produced and thereby keep the hydrogen partial pressure low.
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