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- Akanda, Nesar, et al.
(författare)
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Voltage-dependent anion channels (VDAC) in the plasma membrane play a critical role in apoptosis in differentiated hippocampal neurons but not in neural stem cells
- 2008
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Ingår i: Cell Cycle. - : Informa UK Limited. - 1538-4101 .- 1551-4005. ; 7:20, s. 3225-3234
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Tidskriftsartikel (refereegranskat)abstract
- microRNAs (miRNAs) are small non-coding RNAs that regulate a large variety of cellular processes including differentiation, apoptosis and proliferation. Several miRNAs display defective expression patterns in human tumors with the consequent alteration of target oncogene or tumor suppressor genes. Many of these miRNAs modulate the major proliferation pathways through direct interaction with critical regulators such as RAS, PI3K/PTEN or ABL, as well as members of the retinoblastoma pathway, Cyclin-CDK complexes or cell cycle inhibitors of the INK4 or Cip/Kip families. A complex interplay between miRNAs and MYC or E2F family members also exists to modulate cell cycle-dependent transcription during normal or tumoral proliferation. The ability of miRNAs to modulate these proliferation pathways may have relevant implications not only in physiological or developmental processes but also in tumor progression or cancer therapy.
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| 2. |
- Svärdsten, Fredrik, et al.
(författare)
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The bumblebee flies - right? A story about an alternative construction of independence
- 2017
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- Independence tends to be thought of as necessary for audit quality (Humphrey & Moizer 1990;Sikka & Willmott 1995; Jeppesen 1998; Power 2003, 2011; Kouakou et al. 2013; TammHallström & Gustafsson 2014). Auditors are experts with integrity – through their capacity tokeep a distance to the practice being audited and other commercial or political influences auditorsare expected to remain independent and thereby valuable. A central belief in auditing as well asother certification services is that users of these services should find value in receiving assurancefrom someone who has the incentive to provide good quality assurance, and this quality is partlydependent on independence (Jamal & Sunder, 2011).Auditing can be understood as an assembly of techniques linked to ideas and rationales whosecharacter may change over time. For more than a century, the audit profession has played acrucial role in defining and promoting the independence of financial audits. Through standardsdeveloped by an independent, expert-based organization the politics involved in rule setting iskept at a distance from the auditing work that supposedly is turned into a transparent, neutral and“technical” matter of comparing rule against practice. Also, auditors are disciplined throughprofessional codes of conduct to support their independence towards the auditee. Withinauditing situated within a broader field of assurance, inspection, certification, accreditation andother oversight bodies, however, the role and organization of independence may differ bothacross time and space (Gendron et al., 2001; Power, 2011). The purpose of this paper is tocontribute to the emerging debate within critically oriented accounting research about therelationship between independence and audit and more specifically about ways of constructingindependence within diverse auditing contexts. This knowledge is specifically requested by bothaccounting and certification scholars, viewing independence as a social construct and thusdependent on context (cf. Jamal & Sunder, 2011; Power, 2011; Kouakou et al. 2013).In order to advance the knowledge about the construction of independence within auditing, wehave studied an auditing practice in the “margins” (Miller, 1998), that is, within a new area ofauditing where independence norms and practices are not given or institutionalised. Morespecifically, we have studied the LGBTQ certification developed in 2008 and run by the SwedishFederation for Lesbian, Gay, Bisexual, Transgender and Queer Rights (RFSL). The RFSLcertification differs from many other audit operations in several ways: they decide themselveswhat standards should apply for the certification and adapt these standards to each operationbeing audited; they offer training to the operations that they are going to audit; and the auditorswho conduct the actual certification have no professional affiliation (like financial auditors) oraccreditation (like certification auditors) to guarantee their independence in the context of anaudit. From an independence perspective, this might seem like an “impossible” organization, andso to explain this we investigate how the RFSL works with and justifies the organization of itscertification, as well as how stakeholders around the RFSL perceive this certification.2 In thisway, we are able to analyse and explain what the RFSL bases its credibility and its potentialindependence on.
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| 3. |
- Svärdsten Nymans, Fredrik, 1977-, et al.
(författare)
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Audit credibility and LGBTQI rights : certification operation in the margins
- 2024
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Ingår i: Accounting, Auditing & Accountability Journal. - 0951-3574. ; 37:9, s. 53-74
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Tidskriftsartikel (refereegranskat)abstract
- Purpose: The aim of this paper is to contribute to the knowledge about the diversity of credibility arrangements in new audit spaces “in the margins” of auditing and the implications of such arrangements.Method: The paper is based on an in-depth qualitative study of the LGBTQI certification run by the Swedish Federation for Lesbian, Gay, Bisexual, Transgender, Queer and Intersex Rights (RFSL) during its first decade of business. We have interviewed employees and studied documents at the certification units within the RFSL. We have also interviewed certified organizations. Findings: We highlight two features that explain the unusual credibility arrangements in this audit practice: the role of beneficiaries in the organizational arrangements chosen and the role of responsibility as an organizing value with consequences for responsibility allocation of this certification. These features make it possible for the RFSL to act as a credible auditor even though it deviates from common arrangements for credible audit. Originality/value: The RFSL certification is different in several ways. First, the RFSL acts as both trainer and auditor. Second, the trainers/auditors at the RFSL have no accreditation to guarantee their credibility. Third, the RFSL decides itself what standards should apply for the certification and adapts these standards to the operation being audited. Therefore, this case provides a good opportunity to study alternative credibility arrangements in the margins of auditing as well as their justifications.
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| 6. |
- Svärdsten Nymans, Fredrik, 1977-, et al.
(författare)
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Partially responsible? Partial organization and (de-)responsibilization in sustainability standard work. Illustrations from two opposite certification practices
- 2022
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Konferensbidrag (refereegranskat)abstract
- The paper contributes to the emerging discussions on responsibility implications of partial organization in the world of standards, that is, decided order outside of and among formal organizations around the use of standards (e.g., Arnold, 2020; Gustafsson & Tamm Hallström, 2018; Gustafsson, 2020; Brunsson et al. 2022). More specifically, we are interested in responsibility implications in how sustainability is performed in contemporary markets through sustainability standards and certifications. Rather than focusing on how sustainability standards are implemented (or not) in organizations, the paper answers the recent call by Christensen, Morsing and Thyssen (2017) to examine productive implications of organizational work with sustainability standards in terms of contestation, reflection and innovation around sustainability issues.Accordingly, we examine if, how and why different modes of organizing standard work construct and shape responsibility in and around organizations complying with sustainability standards. We draw on two empirical studies of certification practices with different degrees of partial organization: one where one and the same organization sets standards and performs certification (the Swedish LGBTQI certification used by e.g., preschools and libraries), and another where different “independent” organizations write standards and perform certification (the Swedish eco-label KRAV for organic produce used by e.g., farmers and retailers). Our findings show that the conditions for contestation, reflection and innovation, and thus the performance of sustainability in markets, indeed are affected by the way certification standards are (partially) organized – and thereby the number of organizations involved in partially organizing others – however in more intricate ways than expected. ReferencesArnold, N. (2020) Accountability in transnational governance: The partial organization of voluntary sustainability standards in long-term account-giving. Regulation and Governance, 28, 1–17.Brunsson, N., Gustafsson, I., & Tamm Hallström, K. (2022). Un-responsible organization. How more organization produces less responsibility. Forthcoming in Organization Theory.Gustafsson, I. (2020). How standards rule the world: The construction of a global control regime. Edward Elgar Publishing.Gustafsson, I., & Tamm Hallström, K. (2018). Hyper-organized eco-labels – An organization studies perspective on the implications of Tripartite Standards Regimes. Food Policy, 75, 124–133.
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| 9. |
- Tamm Hallström, Kristina, 1964-, et al.
(författare)
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Opening the black box of distance within the context of auditing
- 2017
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- In this paper we analyze the role of distance in the construction of independence in financial and certification auditing. The ideal of independence tends to be regarded as a core value and the key feature for our trust in auditing services and the construction of independence has been of interest for auditing researchers for a long time. Previous studies of financial audit have shown that independence is commonly secured through the establishment of generic auditing standards. Through standards auditing work supposedly is turned into a transparent, neutral and rather “technical” matter of comparing rule against practice which, in turn, also safeguards independence in relation to the auditee. Another, complimentary way of constructing independence in financial auditing is to refer to a professional ethos, disciplining the auditor to be independent from the auditee. In the world of certifications, the idea of using a generic standard dominates and for the construction of independence to be credible, it is also important that the organization setting such standards is not the same as the organization performing the audit. Moreover, there are specific accreditation organizations auditing the certification auditors with reference to standards set by another (standard-setting) organization and by such auditing procedure granting independence for the certifier, a rational ideal of a watchdog watching the watchdog through means of organization. In sum, independence is constructed by referring to a professional ethos, by using generic auditing standards or by organizational separation. Furthermore, auditing work is supposed to avoid involvement of political and commercial interests. One common denominator in these independence constructions is that independence is closely connected to the idea of distance: in order for the auditor to be independent, some sort of distance is needed from the auditee. Being independent and keeping a distance from the auditee is, in turn, assumed to create trust in the audit. However, as we conceptually elaborate and empirically show in this paper, audits can gain trust in other ways than the common assumption: trust can be installed in audits even though the auditor is not clearly separated from the auditee, even though the auditing process is not made transparent by standards, even though the auditor is providing consultancy and even though the audit has a clear political agenda. By discussing ideas of independence in relation to different dimensions of distance, we contribute with new insights into how auditing practices are organized in order to be trustworthy. We also contribute with new theoretical insights to the discussion about distance and independence within both the financial and certification audit literature.
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