Bakgrund: Efter ett flertal större bolagsskandaler runt om i världen har en förtroendekris skapats på kapitalmarknaden. För att återskapa förtroendet har flera nya regler och rekommendationer instiftats som internationella börsbolag nu krävs efterleva. Ett led i de nya rekommendationerna är att noterade bolag i USA och England skall inrätta revisionsutskott. I dessa länder är det styrelsen, som i stor utsträckningen är anställda av bolaget, som utser revisorerna. Instiftande av revisionsutskott utgör därmed en säkerhet mot att företagsledningen skaffar sig obehörigt inflytande över revisionen. Trots att så inte är fallet i Sverige har allt fler större börsnoterade bolag valt att inrätta egna revisionsutskott. Syfte: Syftet med denna uppsats är att undersöka hur ett revisionsutskott fungerar och ser ut i ett svenskt börsbolag och jämföra detta med vad befintliga regelverk och rekommendationer föreskriver avseende revisionsutskott. Inom ramen för syftet besvarades följande frågor; Varför inrättas revisionsutskott?, Vilken roll har revisionsutskott i företags organisationer?, Hur väl fungerar revisionsutskott i ett svenskt företag?. Avgränsningar: Att studera ett svenskt börsnoterat fallföretag som inte är noterat på utländsk börs eller annan utländsk marknadsplats. De enheter som är föremål för studien är revisionsutskott och övriga bolagsorgan. SOX och The Combinde Code är lagstiftningar förutom den svenska koden för bolagsstyrning som kommer att studeras. Genomförande: I denna studie har främst en kvalitativ metod använts. Såväl litteraturstudier som tre stycken individuella intervjuer med ett fallföretag har genomförts. De respondenter som intervjuades valdes ut på den grund att de representerade de olika bolagsorganen i fallföretaget. Resultat: Det finns flera motiv varför bolag väljer att inrätta revisionsutskott; tvingande genom lagstiftningar, delvis tvingande genom påtryckningar från exempelvis intressenter eller frivilliga motiv då bolaget exempelvis vill förbättra den interna kontrollen, avlasta styrelsen eller om de har speciella riskfrågor som de vill lägga extra mycket vikt på. Motivet till varför bolaget inrättar ett revisionsutskott påverkar vilken roll utskottet får i bolagets organisation. Detta har lett till att svenska revisionsutskott kan se väldigt olika ut och att ett uniformt utseende och funktion i princip inte existerar. Bakomliggande motiv och vilken roll utskottet har i organisationen påverkar hur revisionsutskottet fungerar. Att svenska revisionsutskott får en roll som ett internt kontrollorgan utan juridiskt ansvar inför ägarna, i kombination med att det inte finns någon tvingande reglering kring utskottet, resulterar i att det riskerar att inte fungera som det egentligen var tänkt.

This thesis examines the response of air pollutant emissions, water use and carbon emissions from electric power supply systems (electrical grids) to market forces and natural and human disruptions. Specifically, the response of electrical grid operation decisions to emissions pricing and other factors, such as drought restrictions, is examined. The grid of the Electricity Reliability Council of Texas (ERCOT) is used as a source of data, and as a spatial and temporal test-bed. Price signals for NOx emissions have the potential to reduce NOx emissions from the ERCOT grid by up to 50%. In addition to lowering NOx, there are co-benefits to introducing NOx prices, including reductions in the emissions of SOx (24.9% to 70.9%), Hg (16.8% to 81.3%) and CO2 (8.7% to 21.1%). Water consumption was also decreased by 4.3% to 8.2%. The costs of redispatching electricity generation to reduce NOx emissions are, in many scenarios, comparable to conventional control costs. Higher CO2 prices produce many of the same changes in electricity generation as increases in NOx prices, but the simultaneous application of NOx and CO2 pricing produces complex effects. Under stress, such as drought induced water scarcity, dispatching decisions have the potential to increase water availability in regions in which drought is a concern. This dispatching had relatively small impacts on total water consumption summed over all regions of the ERCOT grid. However, the dispatching scenarios resulted in net increases in NOx, SOx, and CO2 emissions rates summed over all regions of the grid, particularly in regions that were absorbing the electricity generation that was exported out of the drought impacted regions. The costs of electricity dispatching, per volume of water consumption reduced in the drought impacted region, was generally greater than the cost of implementing dry cooling in the same facilities at high electricity demand levels, but comparable to dry cooling at low to moderate demand levels. Finally, while changes in total emissions can be used as a surrogate for air quality impacts, actual changes in air pollutant concentrations, such as ozone, exhibit complex spatial and temporal patterns in response to redispatching, including the creation of hot spots of elevated concentrations. / text

In aquaculture, short term chilled storage has been used to transport brood stock fish embryos for genetic improvement programmes. It is therefore important to understand the effect of chilling on embryos at both developmental and molecular levels. In the present study, gene expression patterns in zebrafish embryos were studied before investigations were carried out on the effect of chilling on gene and protein expression in these embryos. The gene expression results obtained in different developmental stages using conventional PCR showed that, only sox genes were expressed throughout the tested developmental stages from 30% epiboly to 6 somites. Quantitative RT-PCR was then used to investigate sox gene expression patterns during chilling of 50% epiboly stage embryos at 0°C for up to 180 min and also after warming. Significant decreases in sox2 and sox3 expressions were observed when compared to those of controls following chilling whilst significant increases of expressions of the two genes were observed after warming in the embryos chilled for 30 and 60 min. Studies on the impact of cryoprotectant MeOH on sox genes and protein expression showed that 50% epiboly stage zebrafish embryos could tolerate chilling for up to 6 h with or without MeOH. It was observed that expression of all three sox genes were significantly decreased following chilling for 3 h at 0°C. However the degree of decrease was less pronounced in embryos chilled with different concentrations of MeOH. Significant increases in sox genes were observed in hatching stage embryos chilled with 1 M MeOH for 3h but subsequent sox2 and sox19a protein expression was not affected. The effect of long term chilling (18h) on sox gene and protein expression in 50% epiboly stage embryos was also investigated. Improved hatching rates (56% ± 5) were achieved when embryos were chilled with 1 M MeOH + 0.1 M sucrose. Results from gene expression studies showed a stable sox2 gene expression in 18 h chilled embryos in cryoprotectant mixture when compared to that of embryos chilled without cryoprotectant mixture. Similar patterns were observed when the expression of sox2 and sox3 protein was investigated. This is the first study carried out on the effect of chilling in early stage zebrafish embryos at the molecular level. The results obtained from the present study provided useful information on the molecular mechanisms of the effect of chilling on zebrafish embryos and will have important implications in designing chilled storage protocols for fish embryos.

Problem: På grund av alla företagsskandaler som upptäckts de senaste åren har många länder infört koder eller regler om hur bolag skall hantera bolagsstyrning. År 2002 införde USA Sarbanes Oxley Act (SOX) som är ett omdiskuterat regelverk. I Sverige kom år 2005 svensk kod för bolagsstyrning som är en rekommendation som bygger på principen “följa eller förklara”. I och med dessa koder har fokusering på internkontroll blivit allt viktigare. En rapport om internkontroll är något alla bolag som måste följa bolagskoden skall ha i sin finasiella rapport. En annan funktion som blivit allt viktigare i bolagen är internrevision. Denna funktion är dock ej obligatorisk enligt bolagskoden. Vi vill genom införandet av dessa koder och regelverk studera och jämföra hur bolag i Sverige hanterar sin bolagsstyrning, internkontroll, internrevision och riskhantering. Syfte: Syftet med denna uppsats är att granska hur banker och andra typer av företag tillämpar svensk kod för bolagsstyrning samt SOX. Dessutom kommer en jämförelse om hur banker och andra typer av företag hanterar internkontroll, internrevision samt riskhantering. Metod: Studien börjades med att samla in information och skapa en referensram genom bland annat böcker, artiklar och internetkällor. En jämförelse mellan valda bolag gjordes genom att studera respektive årsredovisningar. Resultat: Efter att ha studerat och jämfört de valda bolagen har det visat sig att få av dem gör avvikelser. Det är endast två av de studerade bolagen som gör detta. Nästan alla studerade bolag skriver i sin årsredovisning att de utgår från COSO- modellen när det gäller deras internkontroll rapport i den finasiella rapporten. De två bolag som inte nämner detta har efter jämförelsen konstaterats att de följer COSO- modellen helt eller delar av den. De flesta studerade bolagen har en intern-revisionfunktion. Det är endast ett bolag som inte har detta. Undersökningen har visat att internrevision blir allt vanligare i bolag. Riskhantering i bolagen blir allt viktigare. Banker använder sig av Basel II, vilket är ett resultat av att en ny lag infördes 1 februari år 2007. Medan företag använder sig av antingen ramverk eller har delat in risker i olika grupper.

Hhex transcription factor is expressed in multiple endoderm-derived tissues, like the liver, where it is essential for proper development. The pleiotropic effect of Hhex in the embryo and its dual role as a transcriptional repressor/activator suggest the presence of different interaction partners capable of modulating its activity and function. In the current study we identified two new Hhex protein interactors: SOX13 and c-Myc. We show that Hhex interacts directly with SOX13. By doing so, Hhex sequesters SOX13 from the SOX13•TCF1 complex, overturning SOX13-dependent repression of the Wnt pathway. On the other hand, Hhex induces proliferation of non-tumorigenic human fibroblast through a Myc-dependent mechanism. Hhex and c-Myc interact directly upregulating Cyclin D1, a c-Myc target gene involved in cell cycle progression and proliferation. Elevation of Cyclin D1 might be the final effector of Hhex capacity to regulate cell proliferation.

Thesis (M.A.)--Ball State University, 2009. / Title from PDF t.p. (viewed on July 12, 2010). Research paper (M.A.), 3 hrs. Includes bibliographical references (p. 56-60).

The master thesis has analytical character and focuses on information security issues in enterprises. The mail goal of this thesis is to evaluate the impact of implemented standard ISO/IEC 27001 and regulation by American law SOX to overall information security. In order to preform the analysis, two medium-sized companies from the segment of services were selected: the first one with ISO/IEC 27001 certification and the second one regulated by SOX. The structure of the thesis contributes gradually with its steps to meet the goal. The first three chapters provide a theoretical basis for the analysis of information security. They contain a summary of key processes and tools essential for ensuring the information security and are based on the best practices included within the latest standards and methodologies and on practical experience. These chapters provide the basis for an evaluation guidance including criteria groups and defined variants of implemented security, which is described in the fourth chapter. The analysis of information security and the impact of regulations is part of the fifth chapter of this document. The sixth chapter contains final assessment and comparison of the impact, which the regulations have on information security of the selected companies. The final chapter summarizes and evaluates the results achieved with regards to the goal.

This study investigates whether the current lack of structure of internal control weakness disclosures (a narrative about the reliability of the financial reporting system) leads nonprofessional investors to make differential investment decisions. Using the non-accelerated filer (smaller public company) setting, where nonprofessional investors are likely to consume unaudited internal control reports in their investing judgments and decisions, I examine two facets of internal control disclosure formats: presentation salience and disaggregation of material weaknesses. A 2 x 2 between-participants behavioral experiment was conducted with internal control presentation salience (bulleted vs. in-text) and disaggregation level (a single material weakness vs. a combination of multiple control deficiencies that is a material weakness). I find that nonprofessional investors reward companies that disclose internal control weaknesses more saliently. The results also indicate that disaggregation interacts with salience in that it increases the effect of salience on investing judgments such that salient (stealth) disclosure of a combination of control deficiencies is viewed more positively (negatively) than salient (stealth) disclosure of a material weakness. These findings are contrary to Rennekamp (2012) who finds that processing fluency in bad news leads to more negative investment judgements. Additional analyses indicated that the results related to management trust and credibility are consistent with prior literature. The findings contribute to academia and practice by shedding light on the importance that needs to be placed on the presentation format of internal control disclosures.

A crucial step of the viral life cycle of Kaposi’s Sarcoma Herpesvirus (KSHV) lytic infection is the triggering of a massive RNA decay event termed “Host Shutoff”. Host Shutoff is driven by the viral endonuclease SOX which leads to the destruction of over 70% of the total transcriptome. This process cripples cellular gene expression and allows for viral reprograming of the cell for the purpose of viral replication. Co-evolution has led to the host developing a multitude of antiviral defenses aimed at preserving certain cellular RNAs linked to antiviral responses. One such defense are RNA secondary structures located within the 3’UTR of select host transcripts that protect them from SOX degradation. This structure, known as the SOX Resistant Element or SRE, has previously been isolated to a 200-nucleotide region found within the 3’UTR of the host transcript Interleukin-6. In this thesis, I sought to further define the structure of the IL-6 and other SREs using SHAPE-MaP to generate chemically-probed RNA structural models. Through this work, I demonstrated that the IL-6 SRE confers a form of active resistance to SOX cleavage, and based on structural analyses, likely acts as a scaffold for the recruitment of a protective ribonucleoprotein complex. This research highlights the importance of RNA secondary structures in influencing mRNA fate during viral infection and establishes the groundwork for understanding how these structural features can facilitate escape of cellular transcripts from viral endonucleases.

Hlavním cílem této práce je vyvinout aplikaci sloužící pro reportování správy rizik za použití nejnovějších technologií, které nabízí firma SAP. V první části je nastíněn koncept problematiky správy rizik, jsou vysvětleny klíčové pojmy a zmíněny některé problémy z této oblasti, se kterými se společnosti v dnešní době potýkají. Dále jsou vyjmenována a srovnána některá z komplexních softwarových řešení, které jsou momentálně dostupné na trhu. Práce pokračuje popisem technologií, které jsou využity při tvorbě výsledné aplikace. Proces vývoje zahrnoval analýzu stávajícího datového modelu, tvorbu nové datové struktury a její validaci a návrh samotného uživatelského prostředí pro zobrazování těchto dat. Výsledná aplikace umožňuje získávat správná data z databáze a zobrazovat je odpovídajícím způsobem.