Optimization as a method of search engine marketing

This study is dedicated to search engine marketing (SEM). It aims for developing a business model of SEM firms and to provide explicit research of trustworthy practices of virtual marketing companies. Optimization is a general term that represents a variety of techniques and methods of the web pages promotion. The research addresses optimization as a business activity, and it explains its role for the online marketing. Additionally, it highlights issues of unethical techniques utilization by marketers which created relatively negative attitude to them on the Internet environment. Literature insight combines in the one place both technical and economical scientific findings in order to highlight technological and business attributes incorporated in SEM activities. Empirical data regarding search marketers was collected via e-mail questionnaires. 4 representatives of SEM companies were engaged in this study to accomplish the business model design. Additionally, the fifth respondent was a representative of the search engine portal, who provided insight on relations between search engines and marketers. Obtained information of the respondents was processed qualitatively. Movement of commercial organizations to the online market increases demand on promotional programs. SEM is the largest part of online marketing, and it is a prerogative of search engines portals. However, skilled users, or marketers, are able to implement long-term marketing programs by utilizing web page optimization techniques, key word consultancy or content optimization to increase web site visibility to search engines and, therefore, user’s attention to the customer pages. SEM firms are related to small knowledge-intensive businesses. On the basis of data analysis the business model was constructed. The SEM model includes generalized constructs, although they represent a wider amount of operational aspects. Constructing blocks of the model includes fundamental parts of SEM commercial activity: value creation, customer, infrastructure and financial segments. Also, approaches were provided on company’s differentiation and competitive advantages evaluation. It is assumed that search marketers should apply further attempts to differentiate own business out of the large number of similar service providing companies. Findings indicate that SEM companies are interested in the increasing their trustworthiness and the reputation building. Future of the search marketing is directly depending on search engines development.

Immigration Strategy for Northern Ostrobothnia 2015

A strategy process was completed in the ESF project “Promotion of Work-related Immigration”, which was implemented at Centre for Economic Development, Transport and the Environment for North Ostrobothnia, and an immigration strategy was drawn up for Northern Ostrobothnia on the basis of the process. Information was collected about the situation in Northern Ostrobothnia from the point of view of immigration and the future availability of labour. The intention was to use the information as background material for the strategy. Employers’ need for support in recruiting foreign labour was investigated with a broad inquiry, to which 1000 respondents replied. The strategy process was carried out together with an outside consultant (Net Effect Oy) by arranging three workshops and a seminar where the workshop results were summarised. A large number of companies, authorities, municipalities, associations, project actors and immigrants engaged in immigration issues participated in the workshops. The draft strategy is based on their experiences about immigration and on statistical data, background inquiries and surveys. To ensure the accuracy of the draft strategy, comments were requested from several parties and received from 64 organisations. The core of the immigration strategy consists of an initial analysis, values, a vision and priorities. The strategy is composed of three priorities. The key aim of the priority Internationalisation and Supporting Diversity is to support diversity in schools, workplaces and people’s everyday lives e.g. through attitude development and by promoting internationalisation in companies and education institutions. The aim of the priority Supporting Entrepreneurship and Recruiting Foreign Labour is to promote entrepreneurship among immigrants and the recruitment of foreign labour and to develop the forecasting of educational needs. The priority Developing Integration Services, Regional Cooperation and Networks, in turn, seeks to develop the service structure and policies of immigrant integration and to increase cooperation and exchange of information between regional actors engaged in integration issues. The aim is to use the strategy as a guideline document for immigration issues in Northern Ostrobothnia. The strategy is used to coordinate the existing organisations and operations dealing with immigration issues. In addition, it contains a future-oriented focus and underlines the management of new immigration projects and operations. The main party responsible for the implementation of the strategy is the Immigration Committee. In addition, responsible parties have been assigned to each measure. The implementation of the immigration strategy will be monitored annually on the basis of indicators.

Esimiestyön vaikutus työhön sitoutumiseen ja työhyvinvointiin

Tutkielman kohteena on tarkastella suhteita esimiestyön, työhön sitoutumisen ja työhyvinvoinnin välillä ICT – alalla Suomessa tapaustutkimuksena. Ilmiöiden välisiä suhteita testattiin sähköisellä henkilöstön sitoutumista mittaavalla kyselylomakkeella vuosina 2011 ja 2012. Yhteensä näinä vuosina kyselyyn vastasi 538 henkilöä, joista tutkittava otos on muodostunut. Lineaarisella regressioanalyysillä osoitettiin merkittäviä tilastollisia korrelaatioita esimiestyön ja työhön sitoutumisen sekä työhön sitoutumisen ja työhyvinvoinnin välillä.

Nuorten kokemien elämysten yksilölliset ja yhteisölliset merkitykset

Tutkimuksessa tarkastellaan nuorten antamia merkityksiä elämykseksi nimetylle kokemukselle ja tunteelle. Tavoitteena on ollut selvittää elämysten kokemista nuorten näkökulmasta ja suhteuttaa nuorten kokemuksilleen antamia merkityksiä laajemmin nuoruutta ja elämyksien kokemista käsittelevään yhteiskunnalliseen keskusteluun. Elämysten merkityksellistämistä analysoidaan suhteessa identiteetin muodostukseen. Yksilöllisesti koetut elämykset saavat merkityksensä diskursiivisesti rakentuneen todellisuuden ympäröimänä. Tutkimus paikantuu sosiologisen nuorisotutkimuksen ja tunteiden tutkimuksen alaan sekä metodologisesti fenomenologis-konstruktivistisen tutkimuksen alaan. Tutkimuksen taustalla on elämyshakuisuutta käsittelevä teoria. Elämyshakuisuuden tulkinta fenomenologisesta viitekehyksestä tuo käsitteen ymmärtämiseen uuden ulottuvuuden. Elämyshakuisuus kuvaa asennoitumistapaa eli sitä, miten yksilö orientoituu ympäröivään maailmaan. Tällöin ei edellytetä intentionaalisten tekojen tietoista luonnetta. Toiminnalliset prosessit muovautuvat vuorovaikutuksen myötä samaan tapaan kuin ihminen ruumiillisena subjektina muovautuu. Tutkimuksen aineisto koostuu lukion ensimmäisen luokan oppilaiden kirjoituksista (519 kpl), lastensuojeluinstituutioissa ja kuntoutuskeskuksissa asuvien nuorten yksilöteemahaastatteluista (16 nuorta) sekä seikkailualan asiantuntijoiden teemahaastatteluista (20 aikuista). Nuorten kirjoitukset on kerätty vuosina 1996–1997 ja 2002–2003. Aineiston analyysi on aineistolähtöinen. Erilaiset osa-aineistot työssäni avaavat erilaisia näkökulmia elämysten kokemiseen. Aineistojen analyysi ja tutkimukset teoreettiset lähtökohdat ovat rakentuneet analyysin edetessä ja vuorovaikutussuhteessa toisiinsa. Nuorten elämyksiä käsittelevä kerronta on moninaista ja elämyksiä koetaan erilaisissa tilanteissa. Elämykselle ei ole yhtä määritelmää, kokemisen paikkaan tai kokemisen syytä vaan kokemuksen merkitys rakentuu tilanteisesti. Elämys kuitenkin erottuu muista kokemuksista sen muistettavuuden, ainutlaatuisuuden, uutuuden ja intensiivisyyden perusteella. Nuorten elämyksellisissä hetkissä korostuvat harrastusten yhteydessä koetut uudet, erilaiset, yhteisöllisesti jaetut, mutta myös maailmaa nuorille avaavat itsenäisyyden tunnetta ja hallintaa tuottavat kokemukset. Yksi merkittävä uusia elämyksiä ja tietoa tuottava asia nuorten elämässä on seurustelu. Myös matkailu, erilaiset retket ja leirit olivat nuorille elämyksiä tuottavia tilanteita. Kaikilla nuorilla ei kuitenkaan ole sellaisia harrastuksia, joihin he olisivat sitoutuneita tai joissa he pääsisivät ilmaisemaan itseään ja kokemaan onnistumista. Nuorten elämyksiä käsittelevissä hetkissä nuorten vapaa-ajan toiminta, ympäristö ja sosiaaliset suhteet ovat keskeisessä asemassa. Nuoret eivät ensisijaisesti ajatelleet itse etsivänsä tai toisten nuorten etsivän elämyksiä viihdeteollisuuden tuottamista asioista. Elämyksissä arvostettiin aitoutta ja koettu tunne määritti sitä, oliko jokin koettu elämyksenä vai ei. Toisaalta erilaisten päihteiden todettiin mahdollisesti tuottavan elämyksiä, mutta niidenkin yhteydessä korostettiin usein muita asioita kokemusta rakentavina. Nuorten elämyskokemuksissa toisten nuorten merkitys, luottamus, läheisyyteen ja hyväksyntään liittyvät kokemukset korostuvat. Myös aikuisten asiantuntijoiden omaa nuoruutta käsittelevät elämykset olivat emotionaaliselta merkitykseltään hyvin samanlaisia kuin tämän päivän nuorten esittämät. Elämyksiksi miellettyjä kokemuksia pidettiin arvokkaina. Niiden uskottiin suuntaavan yksilön toimintaa.

Simulerade skoldilemman : redskap för utveckling av reflektionsförmåga?

Syftet med avhandlingen är att studera lärarstuderandes samtal om simulerad skolverksamhet för att söka förstå möjligheter och begränsningar med simulerade dilemman som medierande redskap för reflektion över lärares arbete. Undersökningen är genomförd under seminarier i svensk och finländsk lärarutbildning. Forskningsprocessen består av tre faser; en konstruktionsfas, en prövningsfas och en undersökningsfas. Under konstruktionsfasen producerades simuleringar på basen av en narrativ analys av semistrukturerade intervjuer med nyutbildade lärare. Simuleringarna testades med lärare och lärarstuderande i prövningsfasen. I undersökningsfasen utarbetades reflektionsfrågor och studiens empiriska data samlades in genom videoobservation. Totalt femton samtal filmades vid fem seminarier och tre olika lärosäten, två i Sverige och ett i Svenskfinland. De studerande som förekommer i datamaterialet befann sig i början, mitten och i slutet av sin lärarutbildning. Analysen bygger på Schöns olika reflektionsbegrepp och ett sociokulturellt perspektiv som bygger på den ryska kulturhistoriska skolan. Resultaten visar att de studerande engagerade sig starkt i samtalen i de flesta fall och att engagemanget var relaterat till deras uppfattningar om simuleringens autenticitet. Simuleringarna och reflektionsfrågorna användes både som sekundära och tertiära artefakter. Bland simuleringarnas modaliteter framstod ljudet som den viktigaste för nyanser av förståelse och engagemang och reflektionsfrågorna fungerade som kommunikativt stöd och strukturell scaffolding. När de studerande använde simuleringen för dekontextualisering i en öppen dialog förekom en tertiär dialog, i vilken förhandling av ny mening ägde rum. Kreativ reflektion – att se dilemmat ur olika perspektiv och reciprok reflektion – öppen utmanande dialog förekom flitigt i vilka en didaktiskanalytisk praktikgemenskap skapades. Slutsatserna är att simulerade skoldilemman kan utgöra en potential för lärarstuderandes utveckling av reflektionsförmåga när de används i mindre samtalsgrupper och den didaktiska inramningen relateras till aktuellt kursinnehåll. Om simuleringens innehåll inte upplevs som autentiskt finns dock risk för att förutfattade meningar om lärares arbete förstärks om de inte utmanas av medstuderande eller lärarutbildare.

Organisational learning and knowledge acquisition. A case study of internationalising manufacturers of wood-based prefabricated buildings

The study investigates organisational learning and knowledge acquisition of wood-based prefabricated building manufacturers. This certain group of case companies was chosen, because their management and their employees generally have a strong manufacturing and engineering background, while the housing sector is characterised by national norms, regulations, as well as local building styles. Considering this setting, it was investigated, how the case companies develop organisational learning capabilities, acquire and transfer knowledge for their internationalisation. The theoretical framework of this study constitutes the knowledge-based conceptualisation of internationalisation, which combines the traditional internationalisation process, as well as the international new venture perspective based on their commonalities in the knowledge-based view of the firm. Different theories of internationalisation, including the network-perspective, were outlined and a framework on organisational learning and knowledge acquisition was established. The empirical research followed a qualitative approach, deploying a multiple-case study with five case companies from Austria, Finland and Germany. In the study, the development of the wood-based prefabricated building industry and of the case companies are described, and the motives, facilitators and challenges for foreign expansion, as well as the companies’ internationalisation approaches are compared. Different methods of how companies facilitate the knowledge-exchange or learn about new markets are also outlined. Experience, market knowledge and personal contacts are considered essential for the internationalisation process. The major finding of the study is that it is not necessary to acquire the market knowledge internally in a slow process as proposed by the Uppsala model. In four cases companies engaged knowledge in symbiotic relations with local business partners. Thereby, the building manufacturers contribute their design and production capabilities, and in return, their local partners provide them with knowledge about the market and local regulations; while they manage the sales and construction operations. Thus, the study provides strong evidence for the propositions of network perspective. One case company developed the knowledge internally in a gradual process: it entered the market sequentially with several business lines, showing an increasing level of complexity. In both of the observed strategies, single-loop and double-loop learning processes occurred.

Mapping the Value Network Potential in Cross-sector Collaboration: Case welfare Services for Elderly in Finland

Value network has been studied greatly in the academic research, but a tool for value network mapping is missing. The objective of this study was to design a tool (process) for value network mapping in cross-sector collaboration. Furthermore, the study addressed a future perspective of collaboration, aiming to map the value network potential. During the study was investigated and pondered how to get the full potential of collaboration, by creating new value in collaboration process. These actions are parts of mapping process proposed in the study. The implementation and testing of the mapping process were realized through a case study of cross-sector collaboration in welfare services for elderly in the Eastern Finland. Key representatives in elderly care from public, private and third sectors were interviewed and a workshop with experts from every sector was also conducted in this regard. The value network mapping process designed in this study consists of specific steps that help managers and experts to understand how to get a complex value network map and how to enhance it. Furthermore, it make easier the understanding of how new value can be created in collaboration process. The map can be used in order to motivate participants to be engaged with responsibility in collaboration and to be fully committed in their interactions. It can be also used as a motivator tool for those organizations that intend to engage in collaboration process. Additionally, value network map is a starting point in many value network analyses. Furthermore, the enhanced value network map can be used as a performance measurement tool in cross-sector collaboration.

The role of emotional state, sexual arousal, and alcohol intoxication as situational factors associated with adults’ online sexual contact with children and adolescents

In the present study we explored whether and how the situational factors; emotional states, sexual arousal, and alcohol intoxication influenced the propensity in adults to engage in online sexual contact with children (13 or younger) and adolescents (14 – 17 year olds). The results were compared to a group of adults that had engaged in online sexual contact with adults only (18 or older). We also looked at the variation over time within these situational factors during the online sexual contact with a child, an adolescent, or an adult. The present study was an online self-report survey to the adult populations in Finland, Sweden, and Germany, with a final sample (N = 776) of women and men who were active on the Internet. The participants were asked to report whether, how, and with whom they had engaged in online sexual contact. The results showed that more men than women reported online sexual contact with persons of all age groups, and that the situational factors; emotional states and sexual arousal influenced the propensity in both women and men to engage in online sexual contact with children and adolescents. However, the effects of alcohol intoxication were small and significant only for men. These results indicate that higher levels of emotional state and sexual arousal might increase the propensity to go against social norms and contact children and adolescents online for sexual purposes, but it can also imply that that those who look for online sexual contact online with children and adolescents, are more emotionally and/or sexually aroused than the group that only seek adult company or that these are post-hoc explanations for such sexual activities.

Elämä työläisnaisten hyväksi. Fiina Pietikäisen yhteiskunnallinen toimijuus 1900–1930. Tutkimus työväenliikkeen sukupuolisidonnaisista käytännöistä

Tutkimuksessa perehdytään työväenliikkeessä vaikuttaneen naisaktiivi Fiina Pietikäisen (1870–1956) toimijuuden myötä työväenliikkeen sukupuolisidonnaisiin käytäntöihin vuosina 1900–1930. Tutkimus edustaa kollektiivista elämänkertatutkimusta. Tässä tutkimuksessa on keskeisesti esillä kysymys Fiina Pietikäisen ja työväenliikkeen suhteesta. Aikakauden työväenliike ei hyväksynyt individualistista toimintaa, vaan edellytti yksittäiseltä aktiivilta kurinalaisuutta ja sitoutuneisuutta yhteisesti sovittuihin pyrintöihin. Toisaalta työväenliike tarjosi niin työläismiehille kuin -naisillekin aivan uudenlaisia mahdollisuuksia vaikuttaa suomalaisessa yhteiskunnassa. Työläisnaiset saattoivat miesten tavoin vaikuttaa poliittisissa ja ammatillisissa järjestöissä, joskin monet naiset keskittyivät vapaaehtoisesti vain puolueen naisjärjestöjen toimintaan. Tutkimus osoittaa, että Fiina Pietikäinen oli pragmaattinen naisaktiivi, joka monien muiden työväenliikkeen naisaktiivien tavoin otti tehtäväkseen työläisnaisten ja -lasten elinolosuhteiden kehittämisen. Edes poikkeusolosuhteet kuten vuoden 1905 suurlakko tai vuoden 1918 sisällissota eivät muuttaneet työväenliikkeen sukupuolisidonnaista toimijuuskulttuuria. Työväenliikkeen naisaktiivit keskittyivät vapaaehtoisesti ruokahuoltoon ja perhepolitiikkaan jättäen muut yhteiskunnalliset kysymykset miestoimijoiden vastuulle. Useimmista työväenliikkeen naisaktiiveista poiketen Fiina Pietikäinen toimi myös miesvaltaisessa ammattiyhdistysliikkeessä niin paikallis- kuin liittotasolla. Pietikäinen otti tehtäväkseen varsinkin helsinkiläisten silittäjien ja erityisesti kylvettäjien ammatillisen edunvalvonnan. Kyseiset naispuoliset ammatinharjoittajat olivat erittäin heikosti järjestäytyneitä, joten Pietikäisen ammatillinen edunvalvonta perustui pitkälti yhteiskunnallisesti otollisten tilanteiden hyödyntämiseen ja työväenliikkeen kollektiivin tukeen. Fiina Pietikäinen kannatti monien muiden naisaktiivien tavoin naisten erillistoimijuutta niin poliittisessa kuin ammatillisessa työväenliikkeessä. Hän sitoutui työväenliikkeen arvoihin ja käytäntöihin, muttei kokenut työväenliikettä tasa-arvoiseksi kollektiiviksi. Hän uskoi naisten voivan parhaiten kehittää omaa asemaansa erillistoimijuuden kautta. Poliittisen työväenliikkeen saralla naiset vaikuttivatkin aina työväenliikkeen hajoamiseen asti pitkälti omissa järjestöissään. Ammatilliseen edunvalvontaan naisten erillistoimijuus ei vakiintunut, koska ammattiyhdistysliikkeen miesaktiivit eivät kokeneet naistyöläisten aseman kehittämisen edellyttävän segregaatiota liikkeen sisällä. Käytännössä monet ammattiosastot olivat kuitenkin joko mies- tai naisammattiosastoja, koska aikakauden Suomessa sukupuoli määräsi hyvin voimakkaasti sen, mitä ammattia yksilö saattoi harjoittaa.

Disconnect.Me. User Engagement and Facebook

In the beginning of its 10th year of existence Facebook has engaged and connected 1.2 billion monthly active users. This article-based dissertation Disconnect.Me – User Engagement and Facebook approaches this engagement from the opposite direction: disconnection. The research articles focus on social media specific phenomena including leaving Facebook, tactical media works such as Web 2.0 SuicideMachine, memorializing dead Facebook users and Facebook trolling. The media theoretical framework for this study is built around affect theory, software studies, biopolitics as well as different critical studies of new media. The argument is that disconnection is a necessary condition of social media connectivity and exploring social media through disconnection – as an empirical phenomenon, future potential and theoretical notion – helps us to understand how users are engaged with social media, its uses and subsequent business models. The results of the study indicate that engagement is a relation that precedes user participation, a notion often used to conceptualize social media. Furthermore, this engagement turns the focus from users’ actions towards the platform and how the platform actively controls users and their behavior. Facebook aims to engage new users and maintain the old ones by renewing its platform and user interface. User engagement with the platform is thus social but also technical and affective. When engaged, the user is positioned to algorithmic connectivity where machinc processes mine user data. This data is but sold also used to affect and engage other users. In the heart of this study is the notion that our networked engagements matter and disconnection can bring us to the current limits of network culture.

Challenges in managing large-scale agile software development transformation

Adapting and scaling up agile concepts, which are characterized by iterative, self-directed, customer value focused methods, may not be a simple endeavor. This thesis concentrates on studying challenges in a large-scale agile software development transformation in order to enhance understanding and bring insight into the underlying factors for such emerging challenges. This topic is approached through understanding the concepts of agility and different methods compared to traditional plan-driven processes, complex adaptive theory and the impact of organizational culture on agile transformational efforts. The empirical part was conducted by a qualitative case study approach. The internationally operating software development case organization had a year of experience of an agile transformation effort during it had also undergone organizational realignment efforts. The primary data collection was conducted through semi-structured interviews supported by participatory observation. As a result the identified challenges were categorized under four broad themes: organizational, management, team dynamics and process related. The identified challenges indicate that agility is a multifaceted concept. Agile practices may bring visibility in issues of which many are embedded in the organizational culture or in the management style. Viewing software development as a complex adaptive system could facilitate understanding of the underpinning philosophy and eventually solving the issues: interactions are more important than processes and solving a complex problem, such a novel software development, requires constant feedback and adaptation to changing requirements. Furthermore, an agile implementation seems to be unique in nature, and agents engaged in the interaction are the pivotal part of the success of achieving agility. In case agility is not a strategic choice for whole organization, it seems additional issues may arise due to different ways of working in different parts of an organization. Lastly, detailed suggestions to mitigate the challenges of the case organization are provided.

Making the impact on research and society : a case study: crowdsourcing solutions developed for the linguistic research and citizen science

Can crowdsourcing solutions serve many masters? Can they be beneficial for both, for the layman or native speakers of minority languages on the one hand and serious linguistic research on the other? How did an infrastructure that was designed to support linguistics turn out to be a solution for raising awareness of native languages? Since 2012 the National Library of Finland has been developing the Digitisation Project for Kindred Languages, in which the key objective is to support a culture of openness and interaction in linguistic research, but also to promote crowdsourcing as a tool for participation of the language community in research. In the course of the project, over 1,200 monographs and nearly 111,000 pages of newspapers in Finno-Ugric languages will be digitised and made available in the Fenno-Ugrica digital collection. This material was published in the Soviet Union in the 1920s and 1930s, and users have had only sporadic access to the material. The publication of open-access and searchable materials from this period is a goldmine for researchers. Historians, social scientists and laymen with an interest in specific local publications can now find text materials pertinent to their studies. The linguistically-oriented population can also find writings to delight them: (1) lexical items specific to a given publication, and (2) orthographically-documented specifics of phonetics. In addition to the open access collection, we developed an open source code OCR editor that enables the editing of machine-encoded text for the benefit of linguistic research. This tool was necessary since these rare and peripheral prints often include already archaic characters, which are neglected by modern OCR software developers but belong to the historical context of kindred languages, and are thus an essential part of the linguistic heritage. When modelling the OCR editor, it was essential to consider both the needs of researchers and the capabilities of lay citizens, and to have them participate in the planning and execution of the project from the very beginning. By implementing the feedback iteratively from both groups, it was possible to transform the requested changes as tools for research that not only supported the work of linguistics but also encouraged the citizen scientists to face the challenge and work with the crowdsourcing tools for the benefit of research. This presentation will not only deal with the technical aspects, developments and achievements of the infrastructure but will highlight the way in which user groups, researchers and lay citizens were engaged in a process as an active and communicative group of users and how their contributions were made to mutual benefit.

Hydra Europe

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

“Till gruvhålet som suger och skrämmer” : en studie i Nils Bolanders predikan under åren 1940–1950

The aim of this thesis is to examine the preaching of Nils Bolander during the years 1940–1950. Nils Bolander (1902–1959) was a Swedish minister, later bishop, in the Church of Sweden. Bolander experienced his breakthrough as a preacher and a poet during the years 1940–1950, when he was a pastor of the Engelbrekt congregation in Stockholm. One characteristic of Bolander’s poetry as well as of his sermons is a rich and poetical language. At the same time he also had a clear agenda with his sermons with regard to their contents. The primary research question of this thesis is: What was Bolander’s purpose with his sermons? In this context, two secondary research questions were asked: 1) In what way does the poetical language support and assist the purpose of the sermons? 2) How is Bolander, as an individual and a preacher, engaged in the language and the contents of the sermons? The research material of this study consists of 152 hand-­written sermon manuscripts from church services held by Nils Bolander in Stockholm during the period in question. The method of the study is qualitative research with an abductive approach. Content analysis has formed the primary tool. With regard to the main research question, the purpose of Bolander’s sermons, my study indicated that the purpose was to rouse the listeners from their routine-­like faith and push them towards commitment and active service for God. In Bolander’s theology I found strong influences from Pietism but also some traits usually associated with the theological profile of the Oxford Group. Despite these influences, Nils Bolander’s theology is mainly founded on the Lutheran interpretation of faith. With regard to the secondary research questions concerning the poetical language as well as the role of the preacher my study concludes that the language, the individual and the contents were all connected in Bolander’s preaching and formed a whole that spoke to the audience in various ways.

Testing Accrual-Based Model for Detecting Earnings Management: Comparison of Finland and France

The aim of this study is to test the accrual-based model suggested by Dechow et al. (1995) in order to detect and compare earnings management practices in Finnish and French companies. Also the impact of financial crisis of 2008 on earnings management behavior in these countries is tested by dividing the whole time period of 2003-2012 into two sub-periods: pre-crisis (2003-2008) and post-crisis (2009-2012). Results support the idea that companies in both countries have significant earnings management practices. During the post-crisis period companies in Finland show income inflating practices, while in France the opposite tendency is noticed (income deflating) during the same period. Results of the assumption that managers in highly concentrated companies are engaged in income enhancing practices vary in two countries. While in Finland managers are trying to show better performance for bonuses or other contractual compensation motivations, in France they avoid paying dividends or high taxes.