Anthropologists reflecting past, present and future

Raportti: Continuity through change: anthropological perspectives in the contemporary world. The annual convention of Finnish anthropologists in Tampere, 7-8 May, 2009.

Kattava yleisesitys Suomen väestön tilasta ja sen kehityksestä

Kirjallisuusarvostelu

Effect of forest-based biofuels production on carbon footprint, Case: Integrated LWC paper mill

International energy and climate strategies also set Finland’s commitments to increasing the use of renewable energy sources and reducing greenhouse gas emissions. The target can be achieved by, for example, increasing the use of energy wood. Finland’s forest biomass potential is significant compared with current use. Increased use will change forest management and wood harvesting methods however. The thesis examined the potential for integrated pulp and paper mills to increase bioenergy production. The effects of two bioenergy production technologies on the carbon footprint of an integrated LWC mill were studied at mill level and from the cradle-to-customer approach. The LignoBoost process and FT diesel production were chosen as bioenergy cases. The data for the LignoBoost process were obtained from Metso and for the FT diesel process from Neste Oil. The rest of the information is based on the literature and databases of the KCL-ECO life-cycle computer program and Ecoinvent. In both case studies, the carbon footprint was reduced. From the results, it can be concluded that it is possible to achieve a fossil-fuel-free pulp mill with the LignoBoost process. By using steam from the FT diesel process, the amount of auxiliary fuel can be reduced considerably and the bark boiler can be replaced. With a choice of auxiliary fuels for use in heat production in the paper mill and the production methods for purchased electricity, it is possible to affect the carbon footprints even more in both cases.

Tilintarkastajan merkitys asiakkaan toiminnan kehittämisessä

Tilintarkastajan merkittävin tehtävä on yleensä varmistaa, että tilinpäätös, toimintakertomus ja päätöksenteossa käytettävät taloudelliset tiedot ovat olennaisilta osiltaan oikein. Tilintarkastukseen liittyy paljon muutakin kuin ainoastaan numeroita. Tilintarkastajien toimintaympäristö on muuttunut voimakkaasti viimeisen kymmenen vuoden aikana. Tilintarkastusala on ollut mukana kehittämässä osaamistaan ja palvelujaan vastatakseen yritysten kasvaviin vaatimuksiin. Yrityksille tarjottavat asiantuntijapalvelut muodostavat nykyisin laajan kirjon erilaisiin vaativiin tarpeisiin kehitettyjä palveluja. Työn tavoitteena on selvittää tilintarkastajan merkitystä asiakkaan toiminnan kehittämiseen. Tavoitteena on selvittää asiaa haastatteluin asiakkaiden eli yritysten näkökulmasta sekä lisäksi täydentää näkökulmaa KHT-tilintarkastajien ajatuksilla. Työssä haastatellaan kahdeksaa yritysjohtajaa ja neljää KHT-tilintarkastajaa. Tilintarkastajan palveluita käytetään, kun halutaan asiantuntevia, luotettavia ja objektiivisia tietoja taloudellisista ja oikeudellisista asioista. Tilintarkastajaa pidetään lähellä yhtiötä olevana keskustelukumppanina, jolta odotetaan aktiivisesti neuvontaa yrityksen kaikilla osa-alueilla.

The role of power relations in strategic supply management – A value net approach

Supplier relationships are key elements of supply management and thus have attracted substantial research interest among academics and practitioners. The collaborative nature of relationships has been the focus of the mainstream research, and limited interest has been channelled towards power in buyer–supplier relationships. However, power is one of the key factors determining the outcomes in many business relations. Hence, one of the main objectives of this dissertation is to clarify how power may influence the nature of buyer–supplier relationships and, moreover, the depth of collaboration. Another main objective is to clarify the role of power relations in strategic supply management. Given the different nature of relationships, the firm needs divergent strategies in its supply management in order to handle them efficiently. Power has been identified as one of the factors that affect the nature of buyer–supplier relationships, and firms should thus develop strategies for handling power relations. Three research questions are addressed in pursuit of these objectives, the aim being to clarify the sources of power, the influence of power on collaboration, and the role of buyer–supplier relationships in the firm’s supply strategy. This dissertation has two parts. The first part provides a synthesis of the overall dissertation, and the second part comprises five complementary research papers. The qualitative research method is applied in an empirical case study from the Finnish food industry. The main contribution of this dissertation is that it clarifies the role of power relations in strategic supply management in value nets, and discloses the nature of power as an influencing factor in supplier relationships. It extends the discussion on power in buyer– supplier relationships in highlighting the context of networks and raising the question of network effects on power relations. It also illustrates how power positions and power relations in value nets can be determined based on the sources of power of the network actors, and shows their influence on collaboration.

Lappi karttakirjan kertomana

Kirjallisuusarvostelu