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Purpose: This case study aims to report a longitudinal analysis of the development and use of local “vernacular” accounting practice and a digital rolling-forecast system known as TeamBudget in a public sector organization. Design/methodology/approach: The study employs the constructive research approach which utilizes participative observation in the development of TeamBudget over the 15 years since 2004. The empirical data utilized includes eight interviews and documentary data for the system created. Findings: The study demonstrates how the actions of employees responsible for developing a locally relevant financial planning system, TeamBudget, facilitated the emergence of new accounting routines associated with the newly created system. A locally created accounting system thus became institutionalized into a wider organizational setting over time. The current study presents findings that explain the routinization of informal accounting activities and the subsequent institutionalization process. Practical implications: Understanding the potential influence of local action on the organization-wide accounting system may foster the creation of accounting tools that could spread participation and commitment throughout a public sector organization, contributing towards enhancing the enabling effect of an organizational accounting system. When designing a local budgeting system, decoupling it from the organizational system may promote its institutionalization. Originality/value: Antecedents of informal accounting routines have received little research attention. This study illustrates actions relating to local accounting practice were antecedents of accounting routines and subsequent institutional changes in broader organizational practices in a public sector organization. The study demonstrates how vernacular accounting practice can facilitate the institutionalization process.

This article aims to increase knowledge and find the best practices on how sustainable energy (SE) can be boosted and implemented at a regional level. It presents the main results from the RESGen (RES Generation – from research infrastructure to SE and reduction of CO 2 emissions) project and the procedure developed within the project, which aims to support regionally comprehensive implementation of SE involving all the main stakeholders. Physical prerequisites to support the transition of the energy sector towards SE exist. The RES potential is vast, the economics, especially regional impacts, are feasible, general perceptions are positive, technologies are evolving and the majority of stakeholders support this agenda. There are however barriers slowing the process. The RESGen procedure provides a structured and strategic approach for the shift towards SE.

A sensitive and specific method is described for the determination of 1,2,3,4-tetrahydro-ß-carboline in human plasma, based on selected ion monitoring gas chromatography mass spectrometry and employing a deuterium analogue as internal standard. The identification of 1,2,3,4-tetrahydro-ß-carboline is based on monitoring ions m/z143, 171,199 and 368 for the heptafluorobutyryl derivative of 1,2,3,4-tetrahydro-ß-carboline or the normal mass spectrum. For quantitation the ratio of ions m/z368/370 was used. The mean of 1,2,3,4-tetrahydro-ß-carboline level in human plasma (n= 10) was 8.78± 1.94 ng ml-1and 5.68±1.34 ng in platelets corresponding 1 ml of platelet rich plasma.

ABSTRACTTwenty-four wild and 19 cultivated caraway (Carum carviL.) populations/cultivars were cultivated at Mikkeli, Finland (61°44'N, 27°18'E) during 1990-1991. Twenty-eight of the populations studied were of Northern European origin and 15 were of Central European origin. Clear agrobotanical differences were observed between the wild and cultivated populations. The cultivated populations were characterized by a 10-14 days longer growing period, differences in rosette growth habit, size and weight of seeds (fruit) and a higher and more constant germination capacity of the seeds. The oil content of both groups of caraway seeds showed great variations (2.3–7.6%). The average oil content of the wild and the cultivated forms were 5.0% and 5.1% respectively. The highest oil contents (7.6% and 7.5%) were found in a cultivated Swiss and a wild Finnish population. The oil content of the wild Finnish populations was significantly higher (5.3%, n=13), than those of the Finnish cultivated forms (4.8%, n=6). The main components of the oil were carvone (40–60%) and limonene (38–54%). Especially high carvone contents were found in a Norwegian and an Icelandic population (60%). The carvone/limonene ratio of the wild populations from the northern parts of Finland was higher than that from the southern parts of the country. Also, the populations from the higher elevations in the Alps had high carvone/limonene ratios.

0,0'-(l,4-Xylylene) bispilocarpic acid esters are pilocarpine pro-drugs containing two pilocarpic acid monoesters linked with one pro-moiety. Each mole of prodrug forms two pilocarpine moles in the presence of esterases. Corneal uptake and permeability of various bispilocarpic acid diesters were investigated in vitro using isolated albino rabbit corneas. The permeability coefficient of pilocarpine was 2.8 × 10 -6 cm/sec, whereas for bispilocarpic acid diesters, despite their large molecular weights (between 638 and 722), permeability coefficients were 6.5–20.2 × 10 -6 cm/sec. Only pilocarpine, and no intact prodrug, was observed at the endothelial side. Corneal uptake was increased with increasing lipophilicity, but a parabolic relationship between the logarithm of the apparent partition coefficient (1-octanol–pH 7.4 phosphate buffer) (log PC) and the corneal permeability was noticed. Corneal permeability and the rate of enzymatic hydrolysis of the compounds correlated well. The corneal permeability of pilocarpine given as lipophilic bispilocarpic acid diester (log PC =3) prodrugs seems to be controlled by the formation of pilocarpine in the corneal epithelium rather than by the absorption of prodrugs into the epithelium or their epithelium–stroma transport rate.

A method is presented for the quantitative determination of perfluorooctanoic acid in plasma and urine. The acid was esterified by an extractive alkylation method using tetrabutylammonium ion as the counter ion and benzyl bromide as the alkylating agent. Quantitation was made by gas chromatography. Typical values for precision obtained in the determination of 5 µg/ml of perfluorooctanoic acid in plasma and urine were 3.3% (S.D. N=6) and 3.0% (S.D. N=6), respectively. The limit of detection was 1 ng (2.4 pmol).

1-Methyl-1,2,3,4-tetrahydro-ß-carboline (tetrahydroharman) has been quantified in human platelets and plasma following acute intake of ethanol using a selective ion monitoring method. It was not possible to detect this compound before ethanol intake.