Sähköisen taloushallinnon kehitys ja ilmiön näkyvyys alan ammattilehtikirjoittelussa

Pro gradu –tutkielman ensisijaisena tavoitteena on tutkia sähköisen ta-loushallinnon kehitystä ja miten se on näkynyt alan suomalaisessa ja kansainvälisessä ammattilehtikirjoittelussa vuosina 1997 – 2013. Tarkoi-tuksena on löytää kirjoittelun perusteella sähköisen taloushallinnon kehi-tyksen edistäviä ja hidastavia tekijöitä sekä minkälaisia tulevaisuuden näkymiä artikkelit luovat sähköiselle taloushallinnolle. Lisäksi tavoitteena on löytää yhtäläisyyksiä ja eroja kansallisen ja kansainvälisen kirjoittelun välillä. Tutkielma on laadullinen tutkimus ja tutkimusmenetelminä käytetään si-sällönanalyysia, sisällönerittelyä, teemoittelua ja vertailevaa tutkimusta. Tutkielman empiirinen aineisto koostuu Tilisanomien, Balanssi–lehden ja Accountancy–lehden sähköistä taloushallintoa koskevista artikkeleista aikavälillä 1997 – 2013. Tutkimustulosten perusteella sähköisen taloushallinnon kehityskulku näkyy myös ammattilehtikirjoittelussa. Tietojärjestelmät ja niiden käytön mahdollistava lainsäädäntö ovat sähköisen taloushallinnon perusedelly-tykset. Suurimpia kehityksen edistäjiä ovat julkinen valta, verkkolaskut ja standardointi. Kehityksen hidastajina nähdään yhtenäisten standardien puute ja asenteet. Sähköisen taloushallinnon tulevaisuuden näkymiä ovat standardoidut prosessit ja käsitteet koko taloushallinnon alueella sekä viranomaisraportointi XBRL-kielen avulla. Suurimmat erot kansalli-sessa ja kansainvälisessä kehityksessä on havaittavissa verkkolaskuissa ja XBRL-raportoinnissa. Johtopäätöksenä todetaan että kirjoittelun perusteella voidaan löytää sähköisen taloushallinnon kehitystä hidastavia ja edistäviä tekijöitä ja se luo viitteitä tulevaisuuden kehitykselle. Sähköinen taloushallinto kehittyy kunkin maan valtiovallan tahtotilan ja lainsäädännön mukaan. Jatkotut-kimuskohteena tutkielmaa voisi laajentaa kansainvälisemmäksi ottamalla mukaan tarkasteluun useampia kansainvälisiä lehtiä ja kansainvälistä lainsäädäntöä.

NH90 helikopterin moottoreiden syklilaskennan tehostaminen ja elinkaarihallinta

Tutkimustyö liittyy NH90 Helikopterin RTM-322 moottoreiden syklivaihdettavi-en osien huollonsuunnitteluun ja sen kehittämiseen. Tavoitteena oli löytää nykyi-sen käyttösyklilaskennan tilalle säästävämpi ratkaisumalli ja saada määritettyä suihkumoottorin osakokonaisuuksille lisälentoaikaa sekä huollonsuunnitteluun järkevämmät käyttöjaksot. Tähän päästiin selvittämällä käytännön lentotoiminnan avulla uudet laskentakertoimet ja -mallit moottorin eri osien eliniän määrittämi-seksi. Konkreettisena tavoitteena oli saada koneen käyttöhistoriaan perustuen kohdeorganisaatiolle esitys, miten moottoreiden käyttösyklilaskentaa tulisi muut-taa ja tehostaa. Diplomityön aihe muodostuu kolmesta tutkimusongelmakokonaisuudesta; moot-torin käyttöhistorian tutkimisesta, moottorivalmistajan hyväksymien syklilasken-tamenetelmien tutkimisesta ja moottorin syklien säästövaikutustarkastelusta tut-kimuksen määrittämillä uusilla laskentamenetelmillä. Tutkimuksen tuloksena muodostui NH90 huollonsuunnitteluun arvio mahdollisis-ta moottorisyklisäästöistä sekä moottoreiden näkökulmasta priorisoitu lista heli-kopterien moottoreiden laitevaihtohuoltojen järjestyksestä seuraavan viiden vuo-den aikana. Syklien säästötarkastelun pohjalta suoritettiin yhden koneen osalta koko käyttöhistorian ajalta takaisinlaskentatarkastelu. Tutkimuksessa selvitettiin Ilmavoimien meneillään olevien projektien valossa moottorisyklien tarkanlasken-nan toteuttamismahdollisuudet tulevaisuudessa. Tutkimuksessa saatujen tulosten avulla vältyttäisiin tulevaisuudessa RTM-322 moottorin ennenaikaisilta laitevaih-doilta koko NH90 kaluston suhteen ja näin saataisiin aikaan merkittävän suuria säästöjä vuoteen 2020 mennessä.

Practical preservation with Arkivum & Eprints

Presentation at Open Repositories 2014, Helsinki, Finland, June 9-13, 2014

Aurinkosähkön kannattavuustarkastelu jäähallilla

Tässä kandidaatintyössä selvitetään aurinkosähkön kannattavuutta jäähallissa. Tutkimuksessa huomioidaan paikallisten olosuhteiden kuten auringon säteilynmäärän, lämpötilan ja paneelien asennussuunnan vaikutus tuotetun aurinkosähkön määrään. Tuotannon soveltuvuutta arvioidaan vertaamalla simuloituja aurinkosähkön tuotantolukemia jäähallin sähkönkulutusprofiiliin. Sähkönkulutustiedot perustuvat etäluettavan sähkömittarin tunnittaisiin mittaustuloksiin. Investoinnin kannattavuutta arvioidaan yleisesti käytettyjen tunnuslukujen valossa, jotka lasketaan yksityiskohtaisen tarkastelun avulla. Lisäksi tunnuslukuja analysoidaan herkkyysanalyysiin avulla.

Spontaneous Focusing on Numerosity in the Development of Early Mathematical Skills

The aim of the present set of longitudinal studies was to explore 3-7-year-old children.s Spontaneous FOcusing on Numerosity (SFON) and its relation to early mathematical development. The specific goals were to capture in method and theory the distinct process by which children focus on numerosity as a part of their activities involving exact number recognition, and individual differences in this process that may be informative in the development of more complex number skills. Over the course of conducting the five studies, fifteen novel tasks were progressively developed for the SFON assessments. In the tasks, confounding effects of insufficient number recognition, verbal comprehension, other procedural skills as well as working memory capacity were aimed to be controlled. Furthermore, how children.s individual differences in SFON are related to their development of number sequence, subitizing-based enumeration, object counting and basic arithmetic skills was explored. The effect of social interaction on SFON was tested. Study I captured the first phase of the 3-year longitudinal study with 39 children. It was investigated whether there were differences in 3-year-old children.s tendency to focus on numerosity, and whether these differences were related to the children.s development of cardinality recognition skills from the age of 3 to 4 years. It was found that the two groups of children formed on the basis of their amount of SFON tendency at the age of 3 years differed in their development of recognising and producing small numbers. The children whose SFON tendency was very predominant developed faster in cardinality related skills from the age of 3 to 4 years than the children whose SFON tendency was not as predominant. Thus, children.s development in cardinality recognition skills is related to their SFON tendency. Studies II and III were conducted to investigate, firstly, children.s individual differences in SFON, and, secondly, whether children.s SFON is related to their counting development. Altogether nine tasks were designed for the assessments of spontaneous and guided focusing on numerosity. The longitudinal data of 39 children in Study II from the age of 3.5 to 6 years showed individual differences in SFON at the ages of 4, 5 and 6 years, as well as stability in children.s SFON across tasks used at different ages. The counting skills were assessed at the ages of 3.5, 5 and 6 years. Path analyses indicated a reciprocal tendency in the relationship between SFON and counting development. In Study III, these results on the individual differences in SFON tendency, the stability of SFON across different tasks and the relationship of SFON and mathematical skills were confirmed by a larger-scale cross-sectional study of 183 on average 6.5-year-old children (range 6;0-7;0 years). The significant amount of unique variance that SFON accounted for number sequence elaboration, object counting and basic arithmetic skills stayed statistically significant (partial correlations varying from .27 to .37) when the effects of non-verbal IQ and verbal comprehension were controlled. In addition, to confirm that the SFON tasks assess SFON tendency independently from enumeration skills, guided focusing tasks were used for children who had failed in SFON tasks. It was explored whether these children were able to proceed in similar tasks to SFON tasks once they were guided to focus on number. The results showed that these children.s poor performance in the SFON tasks was not caused by their deficiency in executing the tasks but on lacking focusing on numerosity. The longitudinal Study IV of 39 children aimed at increasing the knowledge of associations between children.s long-term SFON tendency, subitizing-based enumeration and verbal counting skills. Children were tested twice at the age of 4-5 years on their SFON, and once at the age of 5 on their subitizing-based enumeration, number sequence production, as well as on their skills for counting of objects. Results showed considerable stability in SFON tendency measured at different ages, and that there is a positive direct association between SFON and number sequence production. The association between SFON and object counting skills was significantly mediated by subitizing-based enumeration. These results indicate that the associations between the child.s SFON and sub-skills of verbal counting may differ on the basis of how significant a role understanding the cardinal meanings of number words plays in learning these skills. The specific goal of Study V was to investigate whether it is possible to enhance 3-year old children.s SFON tendency, and thus start children.s deliberate practice in early mathematical skills. Participants were 3-year-old children in Finnish day care. The SFON scores and cardinality-related skills of the experimental group of 17 children were compared to the corresponding results of the 17 children in the control group. The results show an experimental effect on SFON tendency and subsequent development in cardinality-related skills during the 6-month period from pretest to delayed posttest in the children with some initial SFON tendency in the experimental group. Social interaction has an effect on children.s SFON tendency. The results of the five studies assert that within a child.s existing mathematical competence, it is possible to distinguish a separate process, which refers to the child.s tendency to spontaneously focus on numerosity. Moreover, there are significant individual differences in children.s SFON at the age of 3-7 years. Moderate stability was found in this tendency across different tasks assessed both at the same and at different ages. Furthermore, SFON tendency is related to the development of early mathematical skills. Educational implications of the findings emphasise, first, the importance of regarding focusing on numerosity as a separate, essential process in the assessments of young children.s mathematical skills. Second, the substantial individual differences in SFON tendency during the childhood years suggest that uncovering and modeling this kind of mathematically meaningful perceiving of the surroundings and tasks could be an efficient tool for promoting young children.s mathematical development, and thus prevent later failures in learning mathematical skills. It is proposed to consider focusing on numerosity as one potential sub-process of activities involving exact number recognition in future studies.

Matematiskt gestaltande i förskolan

The purpose of the thesis is to study how mathematics is experienced and used in preschool children’s activities and how preschool teachers frame their teaching of mathematical content. The studies include analyses of children’s actions in different activities from a mathematical perspective and preschool teachers’ intentions with and their teaching of mathematics. Preschool teachers’ understanding of the knowledge required in this area is also scrutinised. The theoretical points of departure are variation theory and sociocultural theory. With variation theory the focus is directed towards how mathematical content is dealt with in teaching situations where preschool teachers have chosen the learning objects. The sociocultural perspective has been chosen because children’s mathematical learning in play often takes place in interactions with others and in the encounter with culturally mediated concepts. The theoretical framework also includes didactical points of departure. The study is qualitative, with videography and phenomenography as metholological research approaches. In the study, video observations and interviews with preschool teachers have been used as data collection methods. The results show that in children’s play mathematics consists of volume, geometrical shapes, gravity, quantity and positioning. The situations also include size, patterns, proportions, counting and the creation of pairs. The preschool teachers’ intentions, planning and staging of their goal-oriented work are that all children should be given the opportunity to discern a mathematical content. This also includes making learning objects visible in here-and-now-situations. Variation and a clear focus on the mathematical content are important in this context. One of the study’s knowledge contributions concerns the didactics of mathematics in the preschool. This relates to the teaching of mathematics and includes the knowledge that preschool teachers regard as essential for their teaching. This includes theoretical and practical knowledge about children and children’s learning and didactical issues and strategies. The conclusion is that preschool teachers need to have a basic knowledge of mathematics and the didactics of mathematics.

Novel Cellular Luminescence Probes for Immunological and Toxicological Assessments

Escherichia coli K-12 (pEGFPluxABCDEAmp) (E. coli-lux), constitutively emitting bioluminescence (BL), was constructed and its BL emitting properties tested in different growth and killing conditions. The BL emission directly correlated with the number of viable E. coli-lux cells, and when subjected to the antimicrobial agent, the diminishment of the BL signal was linked directly to the number of killed bacterial cells. The method provided a very convenient application, especially when compared to conventional plate counting assays. This novel real-time based method was utilized in both immunological and toxicological assessments. The parameters such as the activation phase, the lytic phase and the capacity of the killing of the serum complement system were specified not only in humans but also in other species. E. coli-lux was also successfully used to study the antimicrobial activities of insect haemolymph. The mechanisms of neutrophil activity, like that of a myeloperoxidase (MPO)-H2O2-halide system, were studied using the E. coli-lux approach. The fundamental role of MPO was challenged, since during the actual killing in described circumstances in phagolysosome the MPO system was inactivated and chlorination halted. The toxicological test system, assessing indoor air total toxicity, particularly suitable for suspected mold damages, was designed based on the E. coli-lux method. Susceptibility to the vast number of various toxins, both pure chemicals and dust samples from the buildings and extracts from molds, were investigated. The E. coli-lux application was found to possess high sensitivity and specificity attributes. Alongside the analysis system, the sampling kit for indoor dust was engineered based on the swipe stick and the container. The combination of practical specimen collector and convenient analysis system provided accurate toxic data from the dust sample within hours. Neutrophils are good indicators of the pathophysiological state of the individual, and they can be utilized as a toxicological probe due to their ability to emit chemiluminescence (CL). Neutrophils can either be used as probe cells, directly exposed to the agent studied, or they can act as indicators of the whole biological system exposed to the agent. Human neutrophils were exposed to the same toxins as tested with the E. coli-lux system and measured as luminol amplified CL emission. The influence of the toxins on the individuals was investigated by exposing rats with moniliniformin, the mycotoxin commonly present in Finnish grains. The activity of the rat neutrophils was found to decrease significantly during the 28 days of exposure.

Automatic recognition of fish from video sequences

The problem of automatic recognition of the fish from the video sequences is discussed in this Master’s Thesis. This is a very urgent issue for many organizations engaged in fish farming in Finland and Russia because the process of automation control and counting of individual species is turning point in the industry. The difficulties and the specific features of the problem have been identified in order to find a solution and propose some recommendations for the components of the automated fish recognition system. Methods such as background subtraction, Kalman filtering and Viola-Jones method were implemented during this work for detection, tracking and estimation of fish parameters. Both the results of the experiments and the choice of the appropriate methods strongly depend on the quality and the type of a video which is used as an input data. Practical experiments have demonstrated that not all methods can produce good results for real data, whereas on synthetic data they operate satisfactorily.

Discerning Cultural Depictions and Mistakes in Kafe Piter, a Russian Language Textbook for Finnish Students

This thesis presents the results of an analysis of the content in the series of Russian textbooks Kafe Piter, which is widely used in Finnish educational institutions for adult learners at the time that the research is conducted. The purpose of this study is to determine and describe how a textbook may purvey an image of a foreign country (in this case, Russia). Mixed-methods research with a focus on the qualitative content analysis of Kafe Piter is performed. The guidelines for textbook evaluation of cultural content proposed by Byram (1993) are used in this study as the basis for creating a qualitative analysis checklist, which is adopted according to the needs of the current research. The selection of the categories in the checklist is based on major themes where direct statements about Russia, Russian people and culture appear in the textbook. The cultural content and the way in which it is presented in Kafe Piter are also compared to the intercultural competence objectives of the Common European Framework of Reference for Languages. Because the textbook was not written by a native Russian speaker, it was also important to investigate the types of mistakes found in the books. A simple quantitative analysis in the form of descriptive statistics was done, which consisted of counting the mistakes and inaccuracies in Kafe Piter. The mistakes were categorized into several different groups: factual or cultural, lexicosemantic, grammatical, spelling and punctuation mistakes. Based on the results, the cultural content of Kafe Piter provides a rich variety of cultural information that allows for a good understanding of the Russian language and Russian culture. A sufficient number of cross-cultural elements also appear in the textbook, including cultural images and information describing and comparing Russian and Finnish ways of life. Based on the cultural topics covered in Kafe Piter, we conclude that the textbook is in line with the intercultural competence objectives set out in the Common European Framework of Reference for Languages. The results of the study also make it clear that a thorough proofreading of Kafe Piter is needed in order to correct mistakes - more than 130 cultural and linguistic mistakes and inaccuracies appear in the textbook.