Osakeyhtiömuotoisen perheyrityksen edullinen ja onnistunut sukupolvenvaihdos: Case-tutkimus

Tutkielman tarkoituksena oli selvittää yksityisen osakeyhtiömuotoisen perheyrityksen sukupolvenvaihdoksenprosessin edullisuuteen ja onnistumiseen liittyviä tekijöitä. Tavoitteena oli selvittää, kuinka sukupolvenvaihdos tulee toteuttaa, jotta se olisi sekä luopujalle että jatkajalle mahdollisimman edullinen. Täten huomio kiinnittyi lahjaveroon, varainsiirtoveroon, luovutusvoittoveroon sekä mahdollisiin verohuojennuksiin. Lisäksi tutkielmassa kiinnitettiin huomiota sukupolvenvaihdoksen onnistumisen kannalta tärkeisiin pehmeisiin tekijöihin, joita ovat muun muassa luopumisen vaikeus ja vaihdoksen haasteet. Tutkielma toteutettiin laadullisena tapaustutkimuksena. Tutkimusaineistona toimivat case-yrityksen tilinpäätös sekä haastattelututkimuksen tulokset. Case-yrityksen sukupolvenvaihdoksen toteutustapojen edullisuutta mallinnettiin lahjanluonteisilla kaupoilla sekä lahjalla. Tulokset osoittivat, että case-yrityksen tapauksessa sukupolvenvaihdos tapahtuu edullisimmin lahjan avulla tai maksamalla 10 prosenttia yrityksen käyvästä arvosta. Tutkimus osoitti myös, että sukupolvenvaihdos on haastava ja aikaa vievä prosessi.

The use of future-oriented knowledge in regional innovation processes: Research on knowledge generation, transfer and conversion

The importance of the regional level in research has risen in the last few decades and a vast literature in the fields of, for instance, evolutionary and institutional economics, network theories, innovations and learning systems, as well as sociology, has focused on regional level questions. Recently the policy makers and regional actors have also began to pay increasing attention to the knowledge economy and its needs, in general, and the connectivity and support structures of regional clusters in particular. Nowadays knowledge is generally considered as the most important source of competitive advantage, but even the most specialised forms of knowledge are becoming a short-lived resource for example due to the accelerating pace of technological change. This emphasizes the need of foresight activities in national, regional and organizational levels and the integration of foresight and innovation activities. In regional setting this development sets great challenges especially in those regions having no university and thus usually very limited resources for research activities. Also the research problem of this dissertation is related to the need to better incorporate the information produced by foresight process to facilitate and to be used in regional practice-based innovation processes. This dissertation is a constructive case study the case being Lahti region and a network facilitating innovation policy adopted in that region. Dissertation consists of a summary and five articles and during the research process a construct or a conceptual model for solving this real life problem has been developed. It is also being implemented as part of the network facilitating innovation policy in the Lahti region.

Numerical and ExperimentalModelling of Gas Flow and Heat Transfer in the Air Gap of An Electric Machine

This work deals with the cooling of high-speed electric machines, such as motors and generators, through an air gap. It consists of numerical and experimental modelling of gas flow and heat transfer in an annular channel. Velocity and temperature profiles are modelled in the air gap of a high-speed testmachine. Local and mean heat transfer coefficients and total friction coefficients are attained for a smooth rotor-stator combination at a large velocity range. The aim is to solve the heat transfer numerically and experimentally. The FINFLO software, developed at Helsinki University of Technology, has been used in the flow solution, and the commercial IGG and Field view programs for the grid generation and post processing. The annular channel is discretized as a sector mesh. Calculation is performed with constant mass flow rate on six rotational speeds. The effect of turbulence is calculated using three turbulence models. The friction coefficient and velocity factor are attained via total friction power. The first part of experimental section consists of finding the proper sensors and calibrating them in a straight pipe. After preliminary tests, a RdF-sensor is glued on the walls of stator and rotor surfaces. Telemetry is needed to be able to measure the heat transfer coefficients at the rotor. The mean heat transfer coefficients are measured in a test machine on four cooling air mass flow rates at a wide Couette Reynolds number range. The calculated values concerning the friction and heat transfer coefficients are compared with measured and semi-empirical data. Heat is transferred from the hotter stator and rotor surfaces to the coolerair flow in the air gap, not from the rotor to the stator via the air gap, althought the stator temperature is lower than the rotor temperature. The calculatedfriction coefficients fits well with the semi-empirical equations and precedingmeasurements. On constant mass flow rate the rotor heat transfer coefficient attains a saturation point at a higher rotational speed, while the heat transfer coefficient of the stator grows uniformly. The magnitudes of the heat transfer coefficients are almost constant with different turbulence models. The calibrationof sensors in a straight pipe is only an advisory step in the selection process. Telemetry is tested in the pipe conditions and compared to the same measurements with a plain sensor. The magnitudes of the measured data and the data from the semi-empirical equation are higher for the heat transfer coefficients than thenumerical data considered on the velocity range. Friction and heat transfer coefficients are presented in a large velocity range in the report. The goals are reached acceptably using numerical and experimental research. The next challenge is to achieve results for grooved stator-rotor combinations. The work contains also results for an air gap with a grooved stator with 36 slots. The velocity field by the numerical method does not match in every respect the estimated flow mode. The absence of secondary Taylor vortices is evident when using time averagednumerical simulation.

IP Telephony in Third Generation Mobile Systems: Transport Layer Dimensioning

Tämä diplomityö käsittelee kolmannen sukupolven matkaviestinjärjestelmien kuljetuskerroksen mitoitusta. Nykyisten matkapuhelinverkkojen korvaajiksi suunnitellut kolmannen sukupolven matkaviestinjärjestelmät tulevat yhdistämään perinteisen puhelinviestinnän ja uudenlaiset datapalvelut. Uudet verkot tulevat perustumaan pakettivälitteiseen tiedonsiirtoon joka mahdollistaa molempien liikennetyyppien, puheen sekä datan, siirtämisen samassa verkossa. Tämän ratkaisun uskotaan tarjoavan paremmat mahdollisuudet uusien palvelujen luomiseen ja parantavan tiedonsiirtokapasiteettia. Siirtyminen pakettivälitteiseen tiedonsiirtoon aiheuttaa kuitenkin suuria muutoksia verkkoarkkitehtuurissa. Tässä diplomityössä tarkastellaan tulevien runkoverkkojen mitoitukseen liittyviä näkökohtia sekä muodostetaan alustavia kuljetuskerroksen mitoitusohjeita. Diplomityö on tehty osaksi diplomi-insinöörin tutkintoa Lappeenrannan teknillisessä korkeakoulussa. Työ on tehty Nokia Networksin palveluksessa Helsingissä, vuoden 2000 toisella puoliskolla.

Profit repatriation of a Polish subsidiary from tax planning point of view of an international corporation

The main purpose of this study was to examine and compare the possibilities of profit repatriation from the point of view of tax planning of an international corporation, in such a case that a Finnish parent company has a subsidiary in Poland. The main research problem was divided into two sub research problems: 1) to examine concepts and principles of international taxation and tax planning from the point of view of international corporations and 2) to discuss the main features of Polish Companies-, Accounting- and Tax Act from the point of view a Finnish parent company. The research method of this study is mainly decision making, comparative analysis. In this study have been discussed the possibilities of international profit repatriation for supporting the decision making of the management of a Finnish parent company. In addition different repatriation possibilities have been compared. In this study has been noticed that a Finnish parent company can repatriate profit of its Polish subsidiary either directly as dividends or by using indirect methods such as interests, royalties, management fees and transfer pricing of goods. The total tax burden of dividends is heavier than the tax burden of indirect methods. It was also concluded that during the last years the Polish legislation has been renewed in order to prevent hidden dividend distribution. This has been done by implementing new rules of transfer pricing and thin capitalization.

Transfer of MPEG-2 Transport Stream over MPLS

This study examines how MPEG-2 Transport Stream, used in DVB-T video transmission, can be reliably and efficiently transferred to remote locations over an MPLS network. All the relevant technologies used in this scenario are also discussed in the study. This study was done for Digita Oy, which is a major radio and television content distributor in Finland. The theoretical part of the study begins with the introduction to MPLS technology and continues with explanation of IP Multicast and its components. The fourth section discusses MPEG-2 and the formation and content of MPEG-2 Transport Stream. These technologies were studied in relevant literature and RFC documentation. After the theoretical part of the study, the test setup and the test cases are presented. The results of the test cases, and the conclusions that can be drawn based on them, are discussed in the last section of the study. The tests showed that it is possible to transfer digital video quite reliably over an MPLS network using IP Multicast. By configuring the equipment correctly, the recovery time of the network in case of a failure can be shortened remarkably. Also, the unwanted effect of other traffic on the critical video traffic can be eliminated by defining the Quality of Service parameters correctly. There are, however, some issues that need to be tested further before this setup can be used in broadcast networks. Reliable operation of IP Multicast and proper error correction are the main subjects for future testing.

Non-surgical transfer of 4',6'-diamidino-2-phenylindole-stained equine embryos

Selostus: Hevosen alkioiden värjääminen DAPI:lla ennen vastaanottajaan siirtoa

The transfer of 137Cs through the soil-plant-sheep food chain in different pasture ecosystems

Selostus: Radiocesiumin kulkeutuminen eri laidunekosysteemien maa-ruoho-lammas -ravintoketjussa

Production of calves following nonsurgical transfer of fresh and refrigerated bovine demi-embryos

Selostus: Vasikoiden tuottaminen tuoreilla ja kylmäsäilytetyillä halkaistuilla alkioilla

Finnish embryo transfer breeding program "ASMO" : description of the goals and a summary of the results of initial selection

Selostus: Alkionsiirtojalostusohjelma "ASMO", sen tavoitteet ja yhteenveto alkuvalinnan tuloksista