53 research outputs found
Quality of financial audit services: analysis and evaluation.
No full textThe object of the doctoral dissertation is financial audit service quality (further – audit service quality). The aim of the doctoral dissertation is to conceptualize audit service quality and based on the conceptual model to analyse and evaluate audit service quality in Lithuania while providing recommendations for quality improvements. The aim is achieved while applying following research methods: analysis of scientific literature, content analysis, questionnaire survey, expert judgement. In the empirical part of the dissertation the author compiles and justifies the model of audit service quality, containing quality criteria important for external (third parties) and internal (audit clients) information users. Further the model is used as a conceptual framework for audit service quality analysis and evaluation in Lithuania. The results of the research imply that audit services provided in Lithuania (both by local and international audit companies) lack of added value. From the perspective of the clients, the provision of business risks insights and recommendations on the improvement of internal control would increase the value of audit and more active involvement in the engagement of audit partner would increase the performance effectiveness. In order to increase and assure the reliability of auditor‘s reports and therefore to increase the audit service quality from the perspective of third parties, the following improvements within the audit companies‘ quality control systems should be considered: application of “quality against quantity“ principle, implementation of proper audit pricing methods, more diligent performance of audit quality review, improvement of audit clients acceptance and continuation procedures, enhancement of audit team members professional scepticism, building knowledge of audit team members on auditees industry, assuring appropriate partner-in-charge involvement in the engagement
Danger of falsifying information about a company and ways to prevent it
No full textStraipsnyje nagrinėjamas melagingos informacijos apie įmonę pobūdis, pateikimo motyvai, jos poveikis šios informacijos vartotojams, taikiamos ir galimos prevencinės priemonės. Analizuojamos ekonominės, informacijos apie įmonę iškraipymo priežastys, būdai ir atlikėjai. Daug dėmesio skiriama sąmoningo melagingos informacijos apie įmonę generavimo būdų ir tokios informacijos naudojimo pasekmėms tirti. Remiantis duomenimis apie Lietuvoje turimų baudžiamųjų bylų pobūdį. Finansinių nusikaltimų tyrimo tarnybos darbo ataskaitomis ir bankrotų statistika mėginama įvertinti nagrinėjamas problemos paplitimo mastą ir pasekmes. Analizuojamos ir taikomos ir galimos prevencijos priemonės, kurios galėtų iki minimumo sumažinti melagingos informacijos apie įmonę pateikimo galimybę. Nagrinėjamos auditinio darbo spragos, kurias pašalinus pagerėtų informacijos, pateikiamos finansinėse ataskaitose, kokybė. Reikšminiai žodžiai: Melaginga informacija; Apgaulė; Bankrotas; Finansiniai sunkumai; Falsified Information; Bankrupt; Financial embarrassmentThe article analyses the nature of false information about the company, motives of delivering such information, and its impact on consumer s of such information as well as applicable and possible preventive measures. The article analyses economic reasons, methods, and performers of distorting information about the company. A lot of attention is paid to the analysis of methods of deliberate generating of false information about the company and the consequences of their use. The analysis is made on the bases of data available in Lithuania criminal cases. On the bases of work reports of Financial Crime Investigation Service and statistics of bankruptcies, the author aims to evaluate the scope and consequences of such problem. The author analyses both, applicable and possible, prevention means that might minimize possibilities of delivering false information about the company. The author also analyses shortcomings of auditing work whose elimination would improve the quality of the information delivered in financial statements
Lithuanian ethos after two heat waves
No full textNerimas dėl nykstančios Lietuvos, atrodo, pasiekė aukščiausią tašką. Kas bus 2050-aisiais? – įniko spėlioti žilagalviai demografai ir žaliavalgiai gurmanai. „Yra kovų, kurių nelaimėsime, jei stiprieji nesutiks prisiimti naštos kartu su silpnaisiais, sveikieji – su sergančiais “, – primena Vilniaus arkivyskupas metropolitas Gintaras Grušas. Reikšminiai žodžiai: Emigracija; Etnosas; Etosas; Maža valstybė; Nacionalizmas; Tradicija; Emigration; Ethnos; Ethos; Nationalism; Small state; TraditionDiscontent regarding the rising level of emigration in Lithuanian has reached its peak. Specialists and non-specialists have started to ask what will happen in 2050? “There are fights impossible to win if the strong ones refuse to take the burden together with the weak ones, the healthy ones with those that are ill”, insists the author quoting the words of bishop Gintaras Grušas
The ideas, practices and perspectives of conciliation
No full textThe transition processes in post-soviet area show the lack of knowledge and experiences in conflict resolution, when the authorities, the organisations and individuals have to solve the controversial problems as well as conflicts of interests and values.
The first part of the article represents the scope of ideas and practices of conflict resolution and conciliation in international relations.
The actions of the Security Council of the UNO and some agreements of the European Conference for Security and Co-operation have been surveyed as having sense of peace-keeping, peace-making and peace-building.
In the process of European integration some political and legal mechanisms were approved with the mean to conciliate controversities between the members and candidates of the EU. Using them the European Community functions as a whole, and the process of joining new members is sequent and progressive.
The philosophy and experience of conflict resolution and conciliation is applicable in many cases of the states internal affairs.
In the next part of the article the author examines applications and development of conciliation procedures in social life of Lithuania. One of such examples is three parts roundtable between representatives of governmental bodies, employers and trade unions on issues of social politics,
unemployment, payment etc. developing the rules and incentives for strengthening the culture of
conflict resolution in social life serves the new democracy.
The next direction in which conciliation and conflict resolution has been used is third party
participation in community and family conflicts. Several projects on mediation have been
accomplished in Lithuania. They were aimed to train mediators and to educate individuals in what
circumstances they may be served by mediators.
The author examines in which way peace-making procedures can be used in public
administration. The Lithuanian laws regulate some principles of administrating to avoid or prevent
disputes between the governmental bodies and the citizen and interest groups as well as (for example
one-window rule in servicing the applicator).
Lithuania as other post-communist countries has to develop the culture of conflict resolution
and conciliation to ensure social and communal stability.Transformaciniuose procesuose, kuriuos mes išgyvename, išryškėjo žmonių ir organizacijų, verslo įmonių, valdžios institucijų bendravimo ir bendradarbiavimo, gebėjimo spręsti sudėtingus ir prieštaringus klausimus problemiškumas, vertybių ir interesų konfliktų prevencijos ir valdymo aktualumas. Straipsnyje pristatoma konfliktų sprendimo ir taikinamosios veiklos idėjų ir praktinio patyrimo raida pasaulyje. Apžvelgiamos tos mūsų gyvenimo sritys, kur pradeda rastis kryptinga taikinamoji veikla, svarstomos tolesnės plėtotės galimybės, ypač kreipiant dėmesį į žmogaus santykius su kitais ir į viešąjį administravimą
Abstract 1755: The fate of germline BRCA related mutations in breast tumor tissues
No full textAbstract
Background - aim: Germline mutation carriers in BRCA1 and related genes frequently develop triple-negative breast carcinomas (TNBC) that presumably preserve the inherited mutation. Herein, we examined the clinicopathologic features and prognostic impact of paired germline and tumor genotypes in this disease.
Methods: We compared baseline germline and paraffin tumor genotype data (next generation [NGS] and Sanger sequencing) from 194 patients with operable TNBC who were treated with anthracyclines-taxanes based chemotherapy within adjuvant trials by our Group. Because tissue NGS did not target BRCA-related genes, we additionally interrogated the presence of germline mutations in tumor and non-cancerous breast tissues, in carriers with available tissue material (n=33). We validated all NGS germline mutations with Sanger sequencing and ensured matched germline/tumor identity with microsatellite testing.
Results: We identified 50 (26%) germline mutation carriers, 39 in BRCA1, 4 in BRCA2 and the rest in RAD51C, BARD1, RAD50, NBN, MRE11A and BRIP1. BRCA1 carriers were younger as compared to non-BRCA1 carriers (median 42y.o. vs. 56y.o, respectively; p=0.020), premenopausal (p=0.014), and had lower nodal status (p<0.001). Somatic mutations were found in 136 tumors, TP53 in 113 (81%). The germline mutant allele was lost in 14/33 (42%) tumor and matched normal tissues (mut-LOH). Loss affected 12 BRCA1 mutations, among them the common pathogenic p.Q1756fsX74 (c.5266dupC) and p.G1738R (c.5212G>A), and 2 BRCA2 mutations. In one such tumor, the germline mutation was replaced by a somatic BRCA1 (p.Q1811X [c.5431C>T]). Tumors with mut-LOH were more often TP53 mutant as compared to those with preserved germline mutations, which had mutations in other genes as well (p=0.034). Overall though, TP53 mutations were not associated with germline status. Germline mutations and tumor TP53 mutations were not individually associated with patient disease-free survival (DFS) but interacted with each other: in non-carriers, TP53 status did not affect outcome; in carriers, those with mutant TP53 had unfavorable DFS compared to those with wild-type TP53 tumors (interaction p, multivariate analysis: 0.053).
Conclusions: Germline BRCA-related TNBC may be distinguished into two groups with potentially different biological characteristics, those with preserved and lost inherited mutation. The interaction between germline status and tumor TP53 mutations may have treatment implications and seems worthy pursuing in larger studies. Combined germline/tumor genotype testing may be needed for TNBC patient classification, especially in the context of clinical trials.
Citation Format: Vassiliki Kotoula, Florentia Fostira Fostira, Kyriaki Papadopoulou, Paraskevi Apostolou, Eleftheria Tsolaki, Georgios Lazaridis, Kyriaki Manoussou, Flora Zagouri Zagouri, Dimitrios Pectasides, Ioannis Vlachos, Ioannis Tikas, Sotiris Lakis, Irene Konstantopoulou, George Pentheroudakis, Helen Gogas, Pavlos Papakostas, Christos Christodoulou, Drakoulis Yannoukakos, George Fountzilas. The fate of germline BRCA related mutations in breast tumor tissues [abstract]. In: Proceedings of the American Association for Cancer Research Annual Meeting 2017; 2017 Apr 1-5; Washington, DC. Philadelphia (PA): AACR; Cancer Res 2017;77(13 Suppl):Abstract nr 1755. doi:10.1158/1538-7445.AM2017-1755</jats:p
Creative accounting: positive and negative strategies
No full textRachunkowość i sprawozdawczość finansowa jest podstawowym źródłem informacji o położeniu finansowym, wynikach działalności i przepływach pieniężnych jednostki gospodarczej. Na podstawie danych rachunkowości menedżerowie podejmują decyzje dotyczące działalności bieżącej przedsiębiorstwa oraz planów i strategii rozwoju. Natomiast użytkowników zewnętrznych bardziej interesuje sprawozdawczość finansowa. Rachunkowość finansowa jest regulowana przez międzynarodowe i krajowe standardy rachunkowości oraz inne akty prawne.
W warunkach globalizacji, dynamicznego rozwoju gospodarki światowej nie ma możliwości szczegółowej regulacji ewidencji operacji i zdarzeń gospodarczych oraz sporządzenia sprawozdań finansowych. Standardy rachunkowości regulują ogólne zasady prowadzenia rachunkowości finansowej i sporządzenia sprawozdań finansowych. W niektórych przypadkach standardy rachunkowości dają możliwość wyboru sposobu ujęcia i wyceny operacji gospodarczych oraz zdarzeń gospodarczych. To spowodowało pojawienie się rachunkowości kreatywnej. W literaturze i w praktyce rachunkowość kreatywna jest różnie rozumiana i oceniana. Niektórzy rachunkowość kreatywną uważają za możliwość przedstawienia wiernego obrazu jednostki gospodarczej, który w dużym stopniu zależy od zmiany wartości rynkowej majątku trwałego i obrotowego oraz zmiany wartości pieniądza w czasie. Inni rachunkowość kreatywną postrzegają, jako rachunkowość oszukańczą i zagrożenie dla rynków finansowych.
Celem artykułu jest zbadanie pozytywnych i negatywnych strategii rachunkowości kreatywnej oraz ich wpływu na wierny obraz jednostki gospodarczej. Opracowanie przygotowano na podstawie analizy porównawczej źródeł literaturowych oraz badania wpływu stosowanych metod twórczych na wierny obraz jednostki gospodarczej.
Wyniki badań pokazują, że pozytywna rachunkowość i oszukańcza rachunkowość stosują metody twórcze. A to znaczy, że termin „rachunkowość kreatywna” jest bardzo ogólny i nie odzwierciedla legalności stosowanych metod wyceny i rachunkowości. Zatem musi on być sprecyzowany podając jasno znaczenie stosowanych metod. Rozróżnić metody stosowane w rachunkowości można precyzyjnie stosując odpowiednią terminologię. Przykładowo może to być „pozytywna rachunkowość kreatywna” i „negatywna rachunkowość kreatywna” albo „oszukańcza rachunkowość kreatywna” lub „rachunkowość agresywna”.Accounting and financial statements are the main sources of information about company’s financial status, activity results and cash flows. On the bases of accounting data the managers make operational and strategic decisions, prepare plans and budgets. External consumers are mostly interested in financial statements.
Accounting is regulated by international and national standards of accounting and other legal acts. In the process of globalization and dynamic economic development it is impossible to regulate accounting of economic activity and estimation of economic events in detail. Accounting standards regulate only general order of accounting. In some cases standards foresee possibility to select the estimation of economic transaction and events, and to choose the most suitable variant. It was the reason why creative accounting started to exist.
In literature and practice creative accounting is understood and interpreted differently. Some author state that applying the technique of creative accounting the true and fair view of company can be depicted which, to great extent depends on market value of fixed and current assets and the rate of inflation. Some other authors consider creative accounting as deceptive and threat to financial markets.
The aim of the article is to investigate positive and negative strategies of creative accounting and their impact on the image of company. The article is written on the bases of comparative analysis of sources of literature and their impact of creative accounting on company’s image.
The results of investigation indicate that positive and deceptive accountings apply certain elements of creativity. It means, that the term “creative accounting” in general does not reflect legality of estimation of accounting methods. E.g. some terms like “positive creative accounting” and “negative creative accounting” or deceptive creative accounting” or aggressive accounting” can be used
Diagnostic utility of immunohistochemical marker 34βe12 (keratin 903) in prostate pathology
No full textCytokeratin clone 34βE12 (keratin 903) is a high molecular weight monoclonal antibody which is immunoreactive against a variety of epithelial tissues and is widely used as a basal cell specific marker. Our aim was to highlight the importance of 34βE12 immunohistochemical detection over the diagnostic evaluation of prostatic lesions. A total of 15 prostatectomy specimens were reviewed, 5 with Benign Hyperplasia (BH), 5 with carcinoma and 5 with high grade Prostatic Intraepithelial Neoplasia (PIN). 34βE12 imunnohistochemistry was performed on representative sections. The specimens were retrieved from «G. Gennimatas» General Community Hospital Laboratory of Pathology. Normal staining pattern was observed in all 5 cases of BH. PIN showed positive staining in a limited number of basal cells whereas all cases of carcinoma were negative. Cytokeratin 34βE12 is a basal-cell specific antibody. It shows no reactivity neither for the secretory nor for the stromal cells of the prostate. The basal cell layer appears to be continuous in BH whereas it is discontinuous in PIN and totally absent in carcinoma. Thus differential diagnosis between BH, PIN and prostatic carcinoma can be based on the discrete staining pattern of basal cells with 34βE12 and is mostly appreciated in cases where basal cells are hard to distinguish in standard Hematoxylin - Eosin sections
Spontaneous perforation of solitary ulcer of transverse colon
No full textSpontaneous ruptures of the colon and rectum are extremely uncommon clinical entities and always require laparotomy. A 44-year-old female was admitted with a 12-hour history of severe abdominal pain periumbilically and at the right hypochondrium. The patient was immediately transferred to the department of surgery for close surgical observation. Computed tomography (CT) of the entire abdomen performed just before the operation demonstrated thickening of the wall of the ascending colon with pericolic fat stranding. Surgery revealed a perforation at the antimesenteric wall of the transverse colon and segmental colectomy of the transverse colon was performed. The histological evaluation demonstrated a perforated solitary ulcer of the transverse colon. There are only few known etiologic factors concerning spontaneous ruptures of the colon and rectum and usually none of these causative factors can easily be recognised. Their clinical appearance is most of the times acute abdomen and, despite the use of all appropriate diagnostic methods, the diagnosis is usually set postoperatively
Papillary cystadenoma of epididymis: Is there a need for further investigation in unilateral cases?
No full textAbstractINTRODUCTIONThe presence of a mass in the epididymis is not a common entity. The papillary cystadenoma of epididymis is a benign tumor which may occur sporadically or as a characteristic of von Hippel–Lindau disease.PRESENTATION OF CASEWe present a case of a 27-year-old man with a right scrotal mass who was treated with surgical excision. Histopathological examination revealed a clear cell epididymal papillary cystadenoma. A computed tomography scan that was performed later showed no other abnormality or any signs of von Hippel–Lindau disease.DISCUSSIONIn this report, a case of a young man suffering from this rare tumor is discussed, focusing on the need of further evaluation in order to determinate if it occurs as a feature of VHL disease or as a sporadic form.CONCLUSIONIn unilateral cases of papillary cystadenoma of epididymis such as our patient's, literature advocates that no further examinations and expensive genetic testing is required
Abstract 4740: Evaluation of highly-multiplexed custom panels for targeted massively parallel semiconductor sequencing on paraffin DNA
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