Kapillaarielektroforeesin soveltaminen uuttofaasin koostumuksen analysointiin

Työn tarkoituksena oli löytää kapillaarielektroforeesimenetelmä (CE), joka soveltuisi metallien neste-nesteuutossa käytettävien orgaanisten uuttofaasien koostumuksen analysointiin. Kapillaarielektroforeesissa käytetyn elektrolyyttiliuoksen analyytti-kohtaista optimointia ei tässä työssä tehty, vaan liikkeelle lähdettiin fenoleille tarkoitetulla menetelmällä. Tarkasteltavia uuttoreagenssiryhmiä olivat hydroksi-oksiimit sekä fosfiinihappo- ja fosforihappopohjaiset reagenssit. Tutkittavia kaupallisia laimentimia olivat Orfom SX 11 ja Shellsol D70. Lisäksi tutkittiin kahta modifiointiainetta, TOPOa (tri-n-oktyylifosfiinioksidi) ja TXIB:tä (2,2,4-trimetyyli-1,3-pentaanidiolidi-isobutyraatti). Työssä tavoiteltiin kapillaarielektroforeesin hyötyjä erityisesti hydrometallurgisessa teollisuudessa. Suurimpana hyötynä ennakoitiin mahdollisuus analysoida suuria molekyylejä, kuten uuttoreagenssi-metallikomplekseja, joita ei pystytä analysoimaan kaasukromatografilla (GC). Näytteet voidaan myös analysoida ilman hidasta ja usein ei-kvantitatiivista derivatisointia. Kirjallisuudesta ei löytynyt aiempia artikkeleita CE:n soveltamisesta kyseisille aiheille. Kapillaarielektroforeesianalyyseissa pystyttiin esimerkiksi havaitsemaan hydroksi-oksiimin kuparikompleksi orgaanisessa faasissa. Seulonta-ajoissa yleisenä ongelmana oli kuitenkin tulosten heikko toistettavuus. Kapillaari-elektro-foreesi-menetelmä tarjoaa selvästi mahdollisuuksia tulevaisuudessa, mutta vielä sillä ei päästy luotettavaan toistoon sähkökentän häiriöiden ja elektrolyyttiliuoksen riittämättömän optimoinnin vuoksi. Lisäksi teollisissa olosuhteissa käytetyille autenttisille hydroksioksiimi- ja fosfiinihapponäytteille tehtiin perinteisiä kaasukromatografia-analyysejä, joiden perusteella voitiin nähdä uuttofaasin koostumuksen muuttuneen prosessissa. Hapettuminen sekä eri hydrolyysireaktiot ovat tärkeimmät syyt reagenssien ja laimentimien muuttumiselle. Näitä hajoamistuotteita ei tässä työssä onnistuttu analysoimaan kapillaarielektroforeesilla.

Aineettoman pääoman ja organisaatio-osaamisen hyödyntäminen

Tutkimuksen tarkoitus: Tutkimuksen tavoitteena on selvittää miten Tuomi Yhtiöt Oy:n aineetonpääoma ja organisaatio-osaaminen vaikuttavat yrityksen menestymiseen taantuman aikana 2008- 2009. Tutkimus ajoittuu maailman talouden kulminaatiopisteeseen, jossa voidaan tarkastella sekä mikro- että makrotalouden tunnuksilla miten yritys on menestynyt ja toiminut ajanjakson aikana. Tutkimuksen teoria on liiketaloustieteiden tutkimusmenetelmien mukaista, ja perustoiminnoiltaan normatiivista sekä empiiristä ongelmanratkaisua. Työssä käytettään laaja-alaisesti yrityksen faktatietoja, sekä aineettoman pääoman mittaamiseen tehtyä mittaristoa joka on rakennettu tutkimusta varten. Tuloksina saadaan yrityksen kannalta keskeiset organisaatio- ja aineettoman pääoman tunnusluvut, joita vertaillaan johtamisjärjestelmän tunnuslukuihin. Tutkimuksen yhteydessä on löydetty uusi asiakashallintamalli jolle ei ole saatavilla valmista sovellutusta. Yhteenvetona voidaan osoittaa yrityksen heikkoudet sekä menestyminentarkasteluajanjaksolla ja todistaa näiden yhteys kokonaisuuteen

Composition of Hawthorn (Crataegus spp.) Fruits and Leaves and emblic Leafflower (Phyllanthus emblica) Fruits

Hawthorn (Crataegus sp.) is widely distributed in the northern hemisphere (Asia, Europe and North America). It has been used as a medicinal material and food for hundreds of years both in Europe and in China. Clinical investigations and other research suggest that extracts of hawthorn fruits and leaves have multiple health effects including hypolipidaemic, anti-atherosclerotic, hypotensive, cardioprotective and blood vessel relaxing activities. Hawthorn fruit extracts have also displayed antioxidant and radical scavenging activities. Emblic leafflower fruit (Phyllanthus emblica) is widely used in Chinese and Indian traditional medicine. It has been found to have anti-cancer, hypoglycaemic and hypolipidaemic activities as well as cardioprotective effects and antioxidant activity. The fruit is currently used as a functional food targeted at obese people in China. Phenolic compounds, procyanidins (PCs), flavonols and C-glycosyl flavones in hawthorn and hydrolysable tannins in emblic leafflower fruits are considered among the major bioactive compounds in these berries. Moreover, hawthorn and emblic leafflower fruits are rich in vitamin C, triterpenoids, fruit acids, sugar alcohols and some other components with beneficial effects on the health of human beings. The aim of the thesis work was to characterise the major phenolic compounds in hawthorn fruits and leaves and emblic leafflower fruits as well as other components contributing to the nutritional profile and sensory properties of hawthorn fruits. Differences in the content and compositional profile of the major phenolic compounds, sugars, acids and sugar alcohols within various origins and species of hawthorn were also investigated. Acids, sugars and sugar alcohols in the fruits of different origins/cultivars belonging to three species (C. pinnatifida, C. brettschneideri and C. scabrifolia) of hawthorn were analysed by gas chromatography (GC-FID) and mass spectrometry (Publication I). Citric acid, quinic acid, malic acid, fructose, glucose, sorbitol and myo-inositol were found in all the subspecies. Sucrose was present only in C. scabrifolia and three cultivars of C. pinnatifida var. major. Forty-two phenolic compounds were identified/tentatively identified in fruits of C. pinnatifida var. major by polyamide column chromatography combined with high-performance liquid chromatograph-electrospray ionisation mass spectrometry (HPLC-ESI-MS) (Publication II). Ideain, chlorogenic acid, procyanidin (PC) B2, (-)-epicatechin, hyperoside and isoquercitrin were the major phenolic components identified. In addition, 35 phenolic compounds were tentatively identified based on UV and mass spectra. Eleven major phenolic compounds (hyperoside, isoquercitrin, chlorogenic acid, ideain, (-)-epicatechin, two PC dimers, three PC trimers and a PC dimer-hexoside) were quantified in the fruits of 22 cultivars/origins of three species of Chinese hawthorn by HPLC-ESI-MS with single ion recording function (SIR) (Publication III). The fruits of the hawthorn cultivars/origins investigated fell into two groups, one rich in sugars and flavonols, the other rich in acids and procyanidins. Based on the compositional features, different biological activities and sensory properties may be expected between cultivars/origins of the two groups. The results suggest that the contents of phenolic compounds, acids, sugars and sugar alcohols may be used as chemotaxonomic information distinguishing the hawthorn species from each other. Phenolic compounds in fruits and leaves of C. grayana and their changes during fruit ripening/harvesting were investigated using HPLC-UV-ESI-MS (Publication IV). (-)-Epicatechin, PC B2 and C1, hyperoside and a quercetin-pentoside were the major phenolic compounds in both fruits and leaves. Three C-glycosyl flavones (a luteolin-C-hexoside, a methyl luteolin-C-hexoside and an apigenin-C-hexoside) were present in leaves in abundance, but only at trace levels in fruits. Ideain and 5-O-caffeoylquinic acid were found in fruits only. Additionally, eleven phenolic compounds were identified/tentatively identified in both leaves and fruits (three B-type PC trimers, two B-type PC tetramers, a quercetin-rhamnosylhexoside, a quercetin-pentoside, a methoxykaempferol-methylpentosylhexoside, a quercetin-hexoside acetate, a methoxykaempferol-pentoside, chlorogenic acid and an unknown hydroxycinnamic acid derivative). The total content of phenolic compounds reached the highest level by the end of August in fruits and by the end of September in leaves. The compositional profiles of phenolic compounds in fruits and leaves of C. grayana were different from those of C. pinnatifida, C. brettschneideri, C. scabrifolia, C. pinnatifida. var. major, C. monogyna, C. laevigata and C. pentagyna. Phenolic compounds in emblic leafflower fruits were characterised by Sephadex LH-20 column chromatography combined with HPLC-ESI-MS (Publication V). A mucic acid gallate, three isomers of mucic acid lactone gallate, a galloylglucose, gallic acid, a digalloylglucose, putranjivain A, a galloyl-HHDP-glucose, elaeocarpusin and chebulagic acid represented the major phenolic compounds in fruits of emblic leafflower. In conclusion, results of this study significantly increase the current knowledge on the key bioactive and nutritional components of hawthorn and emblic leafflower fruits. These results provide important information for research on the mechanism responsible for the health benefits of these fruits.

Exploring relationship between marketing and sales - a case study of B2B ICT solution sales

Following the current trend of companies in changing and developing their businesses from transactional approach to relationship and solution oriented approach has set new requirements to internal cooperation of companies too. The relationship between marketing and sales has been identified to be critical to company's success here, but surprisingly little is known about it. The purpose of this study was to deepen understanding of the relationship between sales and marketing in business-to-business sales from operative sales employees' perspectives in solution selling context. The aim was to develop an explorative analytical construction and framework of the interface. The study was conducted as a literature review and an empirical qualitative explorative single case study. The data was collected by conducting six thematic interviews with sales employees of the case company. Observing sales and marketing, written documents and other materials used in sales were used as secondary source of information. The data was analyzed using qualitative case study analysis methods. The findings of the study support previous research findings of the interface between marketing and sales but also bring new propositions as analytical framework to construct the interface. As such, the interface was found to be a multi-dimensional and complex dynamic construction. As results of this study, there was an exploratory framework constructed. The construction consists of three explorative contexts of the interface: internal context, relationship emphasizing context and solution selling context. These contexts are further divided into lower levels as an outcome of the analysis. In addition the identified contexts, there are also conceptual domains identified, which are common to all the contexts. The role of mutual, cross-functional knowledge creation was found to be central in the interface.

Essays on auditor independence

Auditor independence is a cornerstone of the auditing profession and the basic principle that underpins the reputation of the auditing profession in the public eye. Indeed, it is the attribute most demanded from auditors by the public. Therefore, the sustainability of the auditing profession depends on how auditors can protect this principle. This dissertation consists of four interrelated essays concerned with auditor independence. Specifically, it examines situations that can threaten and impair auditor independence. In addition, this dissertation also examines several variables that may enhance and protect auditor independence. The first essay aims to examine the impact of social pressures occurring within audit firms on auditors’ judgment in the setting of a society with “high power distance” and “low individualism” cultural dimensions. The social pressures consisted of obedience pressure exerted by an auditor’s superior and conformity pressure exerted by an auditor’s colleague. Moreover, two moderating variables—a multi-dimensional professional commitment and locus of control—were included as moderator variables in the relationship between the social pressures faced by auditors and their judgment. The findings show that obedience and conformity pressures influence auditor judgment. Auditors who face the social pressures will make a judgment that may be even diametrically opposite to the independence principle. The findings also indicate that a multi-dimensional professional commitment and locus of control may potentially influence auditor judgment in a situation with social pressures. The second essay aims to investigate the association of advocacy and familiarity threats caused by auditor fee dependence and auditor tenure on auditor independence based on Finnish data, law, and auditing environment. This essay was motivated by the Green Paper on Audit Policy, published by the European Commission in 2010 that questions whether the maximum fee collected from a client should be regulated and whether consecutive assignments should be limited, among others. Contrary to popular belief, this essay does not find evidence that audit fees and long auditor tenure will jeopardise auditor independence. Therefore, the findings do not support policies to regulate auditor fees or limit auditor tenure in Finland. The third essay aims to examine the effect of client intimidation on auditor independence in an audit-client conflict situation. Intimidation threat is one of five independence threats that are explicitly referenced in the IFAC’s independence framework. Client intimidation was manifested in the client threatening to replace the auditor if the auditor did not adopt the client’s position. In addition, this essay examines the role of auditor’s perceived pressure and multi-dimensions of professional commitment as moderator variables. The findings suggest that auditors who experience client intimidation in an audit conflict situation are more likely to have their independence impaired than those who are in a similar situation but without client intimidation. Moreover, auditors who experience client intimidation perceive higher pressure than those who do not experience intimidation. Finally, auditors’ affective and continuance professional commitment dimensions moderate the relationship between auditors’ perceived pressures and auditor independence. The aim of the fourth essay is twofold. First, it aims to develop a scale for measuring auditors’ reputation awareness. Second, it aims to examine the correlation between the levels of auditor reputation awareness and auditor independence. A seven-item scale was developed as the reputation awareness scale. The findings indicate that the scale consists of one dimension. It also has a level of satisfactory reliability and a high level of validity. The findings show that there is a positive correlation between the level of auditors’ reputation awareness and auditor independence.