Kielikeskuksissa toimivien kieltenopettajien käsityksiä ja kokemuksia massayliopiston luomista haasteista

Challenges of mass university conceived and experienced by university language centre language teachers The massification of the university involved not only an expansion but also a transition from one period to another, from elite higher education to mass higher education. Massification cannot be viewed as expansion and structural change but it has to be viewed in a context of a number of changes involving universities, state, economy, society and culture as well as science, technology, education and research. In the Finnish academic context, massification is often associated with negative development and it may be used as an excuse for poor teaching. The objective of the present study is to find out how the mass context is manifested in the work of university language centre language teachers. The data were collected by means of semi-structured questionnaires from 32 language teachers working at language centres at the universities of Helsinki, Jyväskylä, Tampere and Turku in Finland. Both Finnish and native speakers, 6 male and 26 female teachers, were included. All the teachers in the study had taught more than 10 years. The data were complemented by interviews of four teachers and email data from one teacher. Phenomenographic analysis of the informants’ conceptions enabled a description of their experiences of students at a mass university, conceptions of teaching and learning and of issues related to work health. Some conceptions were consonant with earlier results. The conceptions revealed differences between two teacher groups, teachers of subject-specific language, or language for specific purposes (LSP), and teachers of elementary and advanced language courses (general language teachers). For the first, the conceptions of the investigated teachers provided a picture of the students as a member of a mass university. The students were seen as customers who demanded special services to facilitate their studies or were selective about the contents of the course. The finding that appeared only in the LSP teachers’ data was the unengaged attitude towards language study, which appeared as mere hunt for credits. On the other hand, the students were also seen as language learning individuals, but a clear picture of a truly interested language learner was evident in the data of general language teachers. The teachers’ conceptions of teaching and learning revealed a picture of experienced teachers with a long background of teaching, reflecting experiences from different time periods and influences from their own education and illustrating the increasing problems with organizing individual tutoring due to large, heterogeneous groups. It seemed, however, that in spite of the large student groups, general language teachers were able to support the students’ learning processes and to use learner-centred methods, whereas LSP teachers were frequently compelled to resort to knowledge transmission type of teaching. The conditions of the mass university were clearly manifested in the respondents’ conceptions about work satisfaction: there were a number of factors related to administration, teaching arrangements and the status of the language centres that were likely to add to the teachers’ work stress, whereas traditional characteristics of academic work were viewed as promoting work satisfaction. On the basis of the teachers’ conceptions, it is safe to assume that academic mass context and students’ orientations have an effect on the teacher’s approach to teaching, while there is no unequivocal association between mass university teaching and poor teaching.

Building object-oriented software with the D-Bus messaging system

Object-oriented programming is a widely adopted paradigm for desktop software development. This paradigm partitions software into separate entities, objects, which consist of data and related procedures used to modify and inspect it. The paradigm has evolved during the last few decades to emphasize decoupling between object implementations, via means such as explicit interface inheritance and event-based implicit invocation. Inter-process communication (IPC) technologies allow applications to interact with each other. This enables making software distributed across multiple processes, resulting in a modular architecture with benefits in resource sharing, robustness, code reuse and security. The support for object-oriented programming concepts varies between IPC systems. This thesis is focused on the D-Bus system, which has recently gained a lot of users, but is still scantily researched. D-Bus has support for asynchronous remote procedure calls with return values and a content-based publish/subscribe event delivery mechanism. In this thesis, several patterns for method invocation in D-Bus and similar systems are compared. The patterns that simulate synchronous local calls are shown to be dangerous. Later, we present a state-caching proxy construct, which avoids the complexity of properly asynchronous calls for object inspection. The proxy and certain supplementary constructs are presented conceptually as generic object-oriented design patterns. The e ect of these patterns on non-functional qualities of software, such as complexity, performance and power consumption, is reasoned about based on the properties of the D-Bus system. The use of the patterns reduces complexity, but maintains the other qualities at a good level. Finally, we present currently existing means of specifying D-Bus object interfaces for the purposes of code and documentation generation. The interface description language used by the Telepathy modular IM/VoIP framework is found to be an useful extension of the basic D-Bus introspection format.

Strategic communication : practice, ideology and dissonance

This dissertation approaches the manifestations of ideology in U.S. Strategic Communication. The discussion approaches Strategic Communication by relating it to the Enlightenment narratives and suggesting these narratives maintain similar social and political functions. This dissertation aims to address the key contents and mechanisms of Strategic Communication by covering the perspectives of (i) communication as leadership as well as (ii) communication as discourse , i.e. practice and contents. Throughout the empirical part of the dissertation, the communication theoretical discussion is supported by a methodological framework that bridges Critical Discourse Analysis (CDA) and functional language theory. According to the principles of CDA, Strategic Communication is treated as ideological, hegemonic discourse that impacts social order. The primary method of analysis is transitivity analysis, which is concerned with how language and its patterns construe reality. This analysis is complemented with a discussion on the rituals of production and interpretation, which can be treated as visual extensions of textual transitivity. The concept of agency is the key object of analysis. From the perspective of leadership, Strategic Communication is essentially a leadership model through which the organization defines itself, its aims and legitimacy. This dissertation arrives to the conclusion that Strategic Communication is used not only as a concept for managing Public Relations and information operations. It is an esse ntial asset in the inter-organization management of its members. The current developments indicate that the concept is developing towards even heavier measures of control. From the perspective of language and discourse, the key narratives of Strategic Communication are advocated with the intrinsic values of democracy and technological progress as the prerequisites of ethics and justice. The transitivity patterns reveal highly polarized agency. The agency of the Self is typically outsourced to technology. Further, the transitivity pa tterns demonstrate how the effects-centric paradigm of warfare has created a lexicon that is ideologically exclusive. It has led to the development of two mutually exclusive sets of vocabulary, where the desc riptions of legitimate ac tion exclude Others by default. These ideological discourses have become naturalized in the official vocabulary of strategic planning and le adership. Finally, the analysis of the images of the captures and deaths of Saddam Hussein, Osama bin Laden and Muammar Gaddafi bring the discussion back to the themes of the Enlightenment by demonstrating how democracy is framed to serve political purposes. The images of democracy are essentially images of violence. Contrary to the official, instrumental and humanitari an narratives of Strategic Communication, it is the grammar of expressive, violent rituals that serve as the instrument of unity.

Readout Electronics for Gas Electron Multiplier Detectors

The European Organization for Nuclear Research (CERN) operates the largest particle collider in the world. This particle collider is called the Large Hadron Collider (LHC) and it will undergo a maintenance break sometime in 2017 or 2018. During the break, the particle detectors, which operate around the particle collider, will be serviced and upgraded. Following the improvement in performance of the particle collider, the requirements for the detector electronics will be more demanding. In particular, the high amount of radiation during the operation of the particle collider sets requirements for the electronics that are uncommon in commercial electronics. Electronics that are built to function in the challenging environment of the collider have been designed at CERN. In order to meet the future challenges of data transmission, a GigaBit Transceiver data transmission module and an E-Link data bus have been developed. The next generation of readout electronics is designed to benefit from these technologies. However, the current readout electronics chips are not compatible with these technologies. As a result, in addition to new Gas Electron Multiplier (GEM) detectors and other technology, a new compatible chip is developed to function within the GEMs for the Compact Muon Solenoid (CMS) project. In this thesis, the objective was to study a data transmission interface that will be located on the readout chip between the E-Link bus and the control logic of the chip. The function of the module is to handle data transmission between the chip and the E-Link. In the study, a model of the interface was implemented with the Verilog hardware description language. This process was simulated by using chip design software by Cadence. State machines and operating principles with alternative possibilities for implementation are introduced in the E-Link interface design procedure. The functionality of the designed logic is demonstrated in simulation results, in which the implemented model is proven to be suitable for its task. Finally, suggestions that should be considered for improving the design have been presented.

Language of the Future, Language of the PRC –Representations of Putonghua in South China Morning Post

As the national language of the PRC, the world's growing economic power and the sovereign of Hong Kong, Putonghua is a language with multiple facets of relevance for the current Special Administrative Region. This paper seeks to explore and explain different representations of Putonghua in Hong Kong's leading English-language newspaper South China Morning Post in articles published between January 2012 and February 2013. The representations are studied in the context of the different discourses in which they appear, some of which feature language(s) as a central theme and some more marginally. An overview is first presented of the scholarly research on the most important developments in Hong Kong's complex language scene from the beginnings of the colony until present day, with the aim of detecting developments and attitudes with potential relevance or parallels to the context of Putonghua today. The paper then reflects on the media and its role in producing and perpetuating discourses in the society, before turning to more practical considerations on Hong Kong's English and Chinese language media and the role of South China Morning Post in it. The methods used in analysing the discourses are those of discourse analysis, with textual analysis as its starting point, in which close attention is paid to linguistic forms as the concrete representations of meanings in a text. Particularly the immediate contexts of the appearances of the word “Putonghua” in the articles were studied carefully to detect vocabulary, grammar and semantical choices as signs of different discourses, potentially also revealing fundamental underlying assumptions and other “hidden meanings” in the text. Some of the most distinctive discourses in which different representations of Putonghua appeared were the Instrumental value for the individual (in which Putonghua was represented as a form of social capital); Othering of the mainlanders (in which Putonghua served as a concrete marker of distinction); Belonging to China (Putonghua as a symbol of unity); and Cultural distinctiveness of Hong Kong (Putonghua as a threat to Hong Kong's history and culture, as embodied in Cantonese). Some of these discourses were more prominent than others, and for example the discourse of Belonging to China was relatively rarely enacted in Hongkongers' voices. In general, the findings were not surprising in the light of the history, but showed a fair degree of consistency with what has been written earlier about the languages and attitudes towards them in Hong Kong. It has often been noted that Putonghua and its relation with Cantonese is a matter linked with the social identity of the colony and its citizens. While it appeared that there were no strict taboos in the representations of Putonghua in the societal context, the possibility of self-censorship cannot be ruled out as a factor toning down political discourses in the representations.

Rigorous development of safety-critical systems

Nowadays, computer-based systems tend to become more complex and control increasingly critical functions affecting different areas of human activities. Failures of such systems might result in loss of human lives as well as significant damage to the environment. Therefore, their safety needs to be ensured. However, the development of safety-critical systems is not a trivial exercise. Hence, to preclude design faults and guarantee the desired behaviour, different industrial standards prescribe the use of rigorous techniques for development and verification of such systems. The more critical the system is, the more rigorous approach should be undertaken. To ensure safety of a critical computer-based system, satisfaction of the safety requirements imposed on this system should be demonstrated. This task involves a number of activities. In particular, a set of the safety requirements is usually derived by conducting various safety analysis techniques. Strong assurance that the system satisfies the safety requirements can be provided by formal methods, i.e., mathematically-based techniques. At the same time, the evidence that the system under consideration meets the imposed safety requirements might be demonstrated by constructing safety cases. However, the overall safety assurance process of critical computerbased systems remains insufficiently defined due to the following reasons. Firstly, there are semantic differences between safety requirements and formal models. Informally represented safety requirements should be translated into the underlying formal language to enable further veri cation. Secondly, the development of formal models of complex systems can be labour-intensive and time consuming. Thirdly, there are only a few well-defined methods for integration of formal verification results into safety cases. This thesis proposes an integrated approach to the rigorous development and verification of safety-critical systems that (1) facilitates elicitation of safety requirements and their incorporation into formal models, (2) simplifies formal modelling and verification by proposing specification and refinement patterns, and (3) assists in the construction of safety cases from the artefacts generated by formal reasoning. Our chosen formal framework is Event-B. It allows us to tackle the complexity of safety-critical systems as well as to structure safety requirements by applying abstraction and stepwise refinement. The Rodin platform, a tool supporting Event-B, assists in automatic model transformations and proof-based verification of the desired system properties. The proposed approach has been validated by several case studies from different application domains.

Nichesourcing for the benefit of linguistic research and native speakers

The National Library of Finland is implementing the Digitization Project of Kindred Languages in 2012–16. Within the project we will digitize materials in the Uralic languages as well as develop tools to support linguistic research and citizen science. Through this project, researchers will gain access to new corpora 329 and to which all users will have open access regardless of their place of residence. Our objective is to make sure that the new corpora are made available for the open and interactive use of both the academic community and the language societies as a whole. The project seeks to digitize and publish approximately 1200 monograph titles and more than 100 newspapers titles in various Uralic languages. The digitization will be completed by the early of 2015, when the Fenno-Ugrica collection would contain around 200 000 pages of editable text. The researchers cannot spend so much time with the material that they could retrieve a satisfactory amount of edited words, so the participation of a crowd in editing work is needed. Often the targets in crowdsourcing have been split into several microtasks that do not require any special skills from the anonymous people, a faceless crowd. This way of crowdsourcing may produce quantitative results, but from the research’s point of view, there is a danger that the needs of linguistic research are not necessarily met. Also, the number of pages is too high to deal with. The remarkable downside is the lack of shared goal or social affinity. There is no reward in traditional methods of crowdsourcing. Nichesourcing is a specific type of crowdsourcing where tasks are distributed amongst a small crowd of citizen scientists (communities). Although communities provide smaller pools to draw resources, their specific richness in skill is suited for the complex tasks with high-quality product expectations found in nichesourcing. Communities have purpose, identity and their regular interactions engenders social trust and reputation. These communities can correspond to research more precisely. Instead of repetitive and rather trivial tasks, we are trying to utilize the knowledge and skills of citizen scientists to provide qualitative results. Some selection must be made, since we are not aiming to correct all 200,000 pages which we have digitized, but give such assignments to citizen scientists that would precisely fill the gaps in linguistic research. A typical task would editing and collecting the words in such fields of vocabularies, where the researchers do require more information. For instance, there’s a lack of Hill Mari words in anatomy. We have digitized the books in medicine and we could try to track the words related to human organs by assigning the citizen scientists to edit and collect words with OCR editor. From the nichesourcing’s perspective, it is essential that the altruism plays a central role, when the language communities involve. Upon the nichesourcing, our goal is to reach a certain level of interplay, where the language communities would benefit on the results. For instance, the corrected words in Ingrian will be added onto the online dictionary, which is made freely available for the public and the society can benefit too. This objective of interplay can be understood as an aspiration to support the endangered languages and the maintenance of lingual diversity, but also as a servant of “two masters”, the research and the society.

Macro- and Microevolution of Languages: Exploring Linguistic Divergence with Approaches from Evolutionary Biology

There are more than 7000 languages in the world, and many of these have emerged through linguistic divergence. While questions related to the drivers of linguistic diversity have been studied before, including studies with quantitative methods, there is no consensus as to which factors drive linguistic divergence, and how. In the thesis, I have studied linguistic divergence with a multidisciplinary approach, applying the framework and quantitative methods of evolutionary biology to language data. With quantitative methods, large datasets may be analyzed objectively, while approaches from evolutionary biology make it possible to revisit old questions (related to, for example, the shape of the phylogeny) with new methods, and adopt novel perspectives to pose novel questions. My chief focus was on the effects exerted on the speakers of a language by environmental and cultural factors. My approach was thus an ecological one, in the sense that I was interested in how the local environment affects humans and whether this human-environment connection plays a possible role in the divergence process. I studied this question in relation to the Uralic language family and to the dialects of Finnish, thus covering two different levels of divergence. However, as the Uralic languages have not previously been studied using quantitative phylogenetic methods, nor have population genetic methods been previously applied to any dialect data, I first evaluated the applicability of these biological methods to language data. I found the biological methodology to be applicable to language data, as my results were rather similar to traditional views as to both the shape of the Uralic phylogeny and the division of Finnish dialects. I also found environmental conditions, or changes in them, to be plausible inducers of linguistic divergence: whether in the first steps in the divergence process, i.e. dialect divergence, or on a large scale with the entire language family. My findings concerning Finnish dialects led me to conclude that the functional connection between linguistic divergence and environmental conditions may arise through human cultural adaptation to varying environmental conditions. This is also one possible explanation on the scale of the Uralic language family as a whole. The results of the thesis bring insights on several different issues in both a local and a global context. First, they shed light on the emergence of the Finnish dialects. If the approach used in the thesis is applied to the dialects of other languages, broader generalizations may be drawn as to the inducers of linguistic divergence. This again brings us closer to understanding the global patterns of linguistic diversity. Secondly, the quantitative phylogeny of the Uralic languages, with estimated times of language divergences, yields another hypothesis as to the shape and age of the language family tree. In addition, the Uralic languages can now be added to the growing list of language families studied with quantitative methods. This will allow broader inferences as to global patterns of language evolution, and more language families can be included in constructing the tree of the world’s languages. Studying history through language, however, is only one way to illuminate the human past. Therefore, thirdly, the findings of the thesis, when combined with studies of other language families, and those for example in genetics and archaeology, bring us again closer to an understanding of human history.

Teacher’s Conceptions of Caring and Protective Teaching Elements in Rwamwanja Refugee Settlement Schools

The purpose of this study is to find out what conceptions Rwamwanja refugee settlement teachers have about caring teaching methods. The study was conducted by analysing the data gathered from semi-structured interviews. Twelve teachers were interviewed in four different refugee settlement schools. The main theory of this study is based on ethics of care research by Nel Noddings. In addition, the framework was developed by combining the theories of resilience and psychosocial support which are often employed in research concerning emergency contexts. This study uses qualitative content analysis to describe the conceptions of caring teachers have and protective teaching elements they employ. The results of this study show that many of the key elements of caring and protective teaching were present in teacher’s answers. For example, in their answers, the majority of the teachers pointed out the significance of using soft discipline. However, many teaching elements considered ideal in emergency contexts were missing. These missing methods include routines and flexibility which are considered essential for vulnerable children. The teachers’ levels of conceptual thinking varied remarkably depending on their language skills. The communication was limited to very basic and concrete language in some of the interviews due to lack of mutual understanding. This also raised a question about the level of understanding between refugee pupils and teachers since there is no strong common language between them. The results of this research call for further studies about the effect of caring teaching elements in growth of resilience in refugee children. Keywords: The ethics of care, resilience, psychosocial support, education in emergencies, refugees, education, protection.

Tapiola-ryhmän Yhtiökokousjärjestelmä-ohjelmiston määrittely ja suunnittelu

Tässä insinöörityössä selvitettiin mahdollisuuksia parantaa Tapiola-ryhmän Yhtiökokousjärjestelmä-ohjelmiston ominaisuuksia ja tietoturvallisuutta. Järjestelmää käytetään Tapiola-ryhmän vakuutusyhtiöiden yhtiökokouksiin osallistuvien osakkaiden kirjaamiseen ja heidän äänten laskentaan. Tutkimuksen perusteella tehtiin järjestelmän määrittely ja suunnittelu, joiden tuloksena syntyivät toiminnallinen ja tekninen määrittelydokumentaatio, jotka toimivat pohjana uuden Yhtiökokousjärjestelmän toteutukselle. Työ tehtiin Tapiola-ryhmälle Tieto-Tapiola Oy:n tilauksesta. Työn alussa tutkittiin erilaisia mahdollisuuksia toteuttaa järjestelmän ohjelmisto- ja tietokanta-arkkitehtuuri, joiden perusteella määrittelyä ja suunnittelua alettiin toteuttaa. Tutkimuksen perusteella päädyttiin käyttämään Java SE -arkkitehtuuria sovelluksen toteutukseen ja SQL Server -tietokantaa järjestelmän tietovarastona. Valittuihin ratkaisuihin päädyttiin niiden hyvien tietoturvallisuus- ja kertakirjausominaisuuksien takia. Toiminnallisessa määrittelydokumentissa käydään läpi järjestelmälle asetettuja vaatimuksia ja kuvataan sen toiminnot, liiketoimintaluokkamalli, käyttöliittymä ja tulosteet. Lisäksi siinä otetaan kantaa järjestelmän käyttöympäristöön, ulkoisiin tietokantaliittymiin, käyttäjän tunnistautumiseen ja tietoturvallisuuteen sekä käydään läpi sen toiminta käyttäjien näkökulmasta. Toiminnallisen määrittelydokumentin pohjalta luotiin tekninen määrittelydokumentti. Siinä kuvataan järjestelmän ympäristö ja ohjelmisto- sekä tietokanta-arkkitehtuuri yleisellä tasolla. Tämän lisäksi järjestelmän arkkitehtuuria käydään myös tarkemmin läpi sekä kuvataan moduulit ja toiminnot niin tarkasti, että niiden perusteella voidaan toteuttaa koko järjestelmä. Työn tuloksena syntyivät kattava toiminnallinen ja tekninen määrittelydokumentaatio, joissa käydään läpi kaikki järjestelmän toteuttamiseen tarvittavat elementit sillä tarkkuudella, että järjestelmän toteuttaminen voidaan aloittaa.

Suomi toisena ja vieraana kielenä - tutkittua ja keskusteltua

Summary: Finnish as a second and foreign language: a subject of research

Elokuvan rakenne ja katsojakokemus : elokuvallisen informaation pelkistyminen ja kuvaaminen

Summary: Movie structure and viewing experience : abstraction and description of cinematic information

Development of Order-Delivery Process in Purchasing

Diplomityön tavoitteena oli kehittää Fazer Suklaan oston tilaus-toimitusprosesseja, jotta raaka-aineet ja pakkausmateriaalit pystytään hoitamaan mahdollisimman tehokkaasti. Ensin selvitettiin kirjallisuuden avulla tilaus-toimitusprosessin päävaiheet ja niihin vaikuttavat tekijät. Empiirisessä osassa lähdettiin liikkeelle käymällä läpi Fazer Suklaan oston nykytilanne, joka tehtiin ostajille suunnatun aikaselvityksen, haastatteluiden ja nykyisten tilaus-toimitusprosessien kuvaamisen avulla. Tavoitetilanteen rakentaminen aloitettiin ostettavien materiaalien ja toimittajien luokittelemisella. Tämän perusteella nämä materiaalit voitiin jakaa kolmen eri tilaus toimitusprosessin alle. Automaattisessa tilaus-toimitusprosessissa eri vaiheet automatisoidaan yhdessäavain toimittajien kanssa. Puoliautomaattinen prosessi perustuu systeemiin, jossa toimittaja näkee internetin kautta Fazerin tuotantosuunnitelman ja tekee tämän perusteella materiaalien täydennykset. Yksinkertaisessa prosessissa ostoarvoltaan alhaiset materiaalit hoidetaan mahdollisimman lähellä käyttöpistettä ja prosessin vaiheet tehdään mandollisimman pienellä työmäärällä. Tavoiteprosessien implementoinnilla todettiin suurimmiksi eduiksi prosessivaiheiden vähentyminen ja manuaalisen työn automatisoituminen. Tätä kautta saatiin prosessin eri vaiheiden työmäärää vähennettyä, sekä alennettua varastotasoja ja näin tilaus toimitusprosessin kokonaiskustannuksia pystyttiin pienentämään.

Vaarinpidosta virtuaaliaikaan : Sata vuotta suomalaista tilintarkastusta

Tämän tutkimuksen aiheena on tilintarkastuksen historiallinen kehittyminen Suomessa runsaan sadan vuoden aikana. Tutkimuksen tavoitteena on analysoida osakeyhtiön tilintarkastuksen kehitystä ja yhdistää vuosisadan kehityspiirteet tilintarkastuksen kokonaiskuvaksi. Tutkittava periodi alkaa 1800-luvun lopulta ja päättyy 2000-luvun taitteeseen. Tutkimuksessa tarkastellaan suomalaista tilintarkastusinstituutiota, joka jaetaan kolmeen osaan: tilintarkastusta säätelevään normistoon (normit), tilintarkastajajärjestelmään (toimijat) ja tilintarkastuksen sisältöön (tehtävät). Tutkimuksessa tavoitellaan vastauksia kysymyksiin: mitä tarkastettiin, milloin tarkastettiin, kuka tarkasti ja miten tarkastettiin eri aikakausina? Tutkimus perustuu historialliseen lähdeaineistoon, jonka muodostavat tutkimusajanjakson lainsäädäntö, lainvalmisteluasiakirjat, viranomaisten ohjeet ja päätökset, alan järjestöjen suositukset, ammattilehtien artikkelit sekä laskentatoimen ja tilintarkastuksen ammattikirjallisuus. Metodologisesti tutkimus on teoreettinen, kvalitatiivinen historiantutkimus, jossa lähdeaineistoa käsitellään lähdekriittisesti ja osittain sisältöanalyysin keinoin. Tilintarkastusta säätelevässä normistossa keskeisiä lakeja ovat olleet osakeyhtiölaki, kirjanpitolaki ja tilintarkastuslaki. Lakisääteinen tilintarkastus alkoi vuoden 1895 osakeyhtiölaista, joka uudistui vuonna 1978 ja jälleen vuonna 1997. Kirjanpitolainsäädäntö on uudistunut viidesti: 1925 ja 1928, 1945, 1973, 1993 sekä 1997. Vuoden 1994 tilintarkastuslakiin koottiin tilintarkastuksen säädökset useista laeista. Muita normistoja ovat olleet EY:n direktiivit, Kilan ohjeet, KHT-yhdistyksen suositukset, Keskuskauppakamarin säännökset ja viimeisimpinä IAS- ja ISA-standardit. Ammattimainen tilintarkastajajärjestelmä saatiin maahamme kauppiaskokousten ansiosta. Ammattimaisena tilintarkastuksen toimijana aloitti Suomen Tilintarkastajainyhdistys vuonna 1911, ja sen toimintaa jatkoi KHT-yhdistys vuodesta 1925 alkaen. Tilintarkastajien auktorisointi siirtyi Keskuskauppakamarille vuonna 1924. HTM-tilintarkastajat ovat olleet alalla vuodesta 1950 lähtien. Kauppakamarijärjestö on toiminut hyväksyttyjen tilintarkastajien valvojana koko ammattimaisen tilintarkastustoiminnan ajan. Valtion valvontaa suorittaa VALA (Valtion tilintarkastuslautakunta). Koko tutkittavan periodin ajan auktorisoitujen tilintarkastajien rinnalla osakeyhtiöiden tarkastajina ovat toimineet myös maallikot.Tilintarkastuksen tehtäviin kuului vuoden 1895 osakeyhtiölain mukaan hallinnon ja tilien tarkastus. Myöhemmin sisältö täsmentyi tilinpäätöksen, kirjanpidon ja hallinnon tarkastukseksi. Tutkimusajanjakson alussa tilintarkastus oli manuaalista kaikkien tositteiden prikkausta ja virheiden etsimistä. Myöhemmin tarkastus muuttui pistokokeiksi. Kertatarkastuksesta siirryttiin jatkuvaan valvontatarkastukseen 1900-luvun alkupuolella. Dokumentoinnista ja työpapereista alkaa olla havaintoja 1930-luvulta lähtien. Atk-tarkastus yleistyi 1970- ja 1980-luvuilla, jolloin myös riskianalyyseihin alettiin kiinnittää huomiota. Hallinnon tarkastuksen merkitys on kasvanut kaiken aikaa. Tilintarkastuskertomukset olivat tutkimusajanjakson alussa vapaamuotoisia ja sisällöltään ilmaisurikkaita ja kuvailevia. Kertomus muuttui julkiseksi vuoden 1978 osakeyhtiölain myötä. Myöhemmin KHT-yhdistyksen vakiokertomusmallit yhdenmukaistivat ja pelkistivät raportointia. Tutkimuksen perusteella tilintarkastuksen historia voidaan jakaa kolmeen kauteen, jotka ovat tilintarkastusinstituution rakentumisen kausi (1895 - 1950), vakiintumisen kausi (1951 - 1985) ja kansainvälistymisen ja julkisuuden kausi (1986 alkaen). Tutkimusajanjakson jokaisella vuosikymmenellä keskusteltiin jatkuvasti tilintarkastajien riittävyydestä, alalle pääsyn ja tutkintojen vaikeudesta, tilintarkastajien ammattitaidon tasosta,hallinnon tarkastuksen sisällöstä, tilintarkastuskertomuksesta sekä maallikkotarkastajien asemasta. 1990-luvun keskeisimmät keskusteluaiheet olivat konsultointi, riippumattomuus, odotuskuilu sekä tilintarkastuksen taso ja laadunvalvonta. Analysoitaessa tilintarkastuksen muutoksia runsaan sadan vuoden ajalta voidaan todeta, että tilintarkastuksen ydintehtävät eivät juurikaan ole muuttuneet vuosikymmenien kuluessa. Osakeyhtiön tilintarkastus on edelleenkin laillisuustarkastusta. Sen tarkoituksena on yhä kirjanpidon, tilinpäätöksen ja hallinnon tarkastus. Tilintarkastajat valvovat osakkeenomistajien etua ja raportoivat heille tarkastuksen tuloksista. Tilintarkastuksen ulkoinen maailma sen sijaan on muuttunut vuosikymmenten saatossa. Kansainvälistyminen on lisännyt säännösten määrää, odotuksia ja vaatimuksia on nykyisin enemmän, uusi tekniikka mahdollistaa nopean tiedonkulun ja valvonta on lisääntynyt nykypäivää kohti tultaessa. Tilintarkastajan pätevyys perustuu nykyään tietotekniikan, tietojärjestelmien ja yrityksen toimialantuntemukseen. Runsaan sadan vuoden takaisen lain vaarinpitovaatimuksesta on tultu virtuaaliaikaiseen maailmaan!

Procurement in Project Implementation

Tutkimus keskittyy hankintatoimen kehittämiseen osana laitosprojektien toteutusta. Työ pohjautuu empiiriseltä taustaltaan Pöyry Oyj:n projektiliiketoimintaan ja työn tarkastelunäkökulmaksi onvalittu projektihallinnosta vastaavan yrityksen näkökulma. Tutkimus on hyvin käytännönläheinen ¿ se lähtee hankinnan ja sen seurannan ongelmista ja pyrkii tarjoamaan niihin uudenlaisia ratkaisuja. Pohjimmiltaan tutkimus kuuluu teollisuustalouden piiriin, vaikka tietojärjestelmätieteellä on vahva tukirooli. Työn tavoitteet ja tulokset liittyvät teollisuustaloudelle ominaisesti yrityksen toiminnan kehittämiseen, käytetyt välineet ja ratkaisut puolestaan hyödyntävät tietojärjestelmätieteen antamia mahdollisuuksia. Tutkimuksessa on käytetty konstruktiivista tutkimusotetta, jonka mukaisesti on luotu innovatiivisia konstruktioita ratkaisemaan aitoja reaalimaailman ongelmia ja tätä kautta tuotettu kontribuutioita teollisuustaloudelle. Tavoitteena oli järjestää hankintatoimi ja sen seuranta suurissa laitosprojekteissa tehokkaammin. Tätä varten uudistettiin ensin projektihallinnon ja hankintatoimen toimintaohjeet vastaamaan paremmin nykyajan vaatimuksia. Toimintaohjeiden perusteella ryhdyttiin toteuttamaan hankintaohjelmistoa, joka pystyisi kattamaan kaikki toimintaohjeissa kuvatut piirteet. Lopulta hankintaohjelmisto toi mukanaan uusia piirteitä projektihallintoon ja hankintatoimeen ja nämä sisällytettiin toimintaohjeisiin. Tähän kehitystyöhön ryhdyttiin, jotta laitosprojektien projektihallinto ja hankintatoimi toimisivat paremmin, eli pienemmin kustannuksin tuottaen projekteissa tarvittavat tulokset nopeammin, tarkemmin ja laadukkaammin. Tutkimuksella on kolmenlaisia tuloksia: hankintatoimen parannetut metodit, hankintaohjelmiston pohjana olevat toiminta- ja laskentamallit sekä implementaationa hankintasovellus. Uudistetut projekti- ja hankintaohjeet kuvaavat hankintatoiminnan parannettuja metodeja. Hankintaohjelmistoasuunnitellessa ja kehitettäessä tehdyt kuvaukset sisältävät uusia malleja niin hankintaprosessille kuin hankinnan seuraamiseksi suurissa laitosprojekteissa. Itse ohjelmisto on tuloksena implementaatio, joka perustuu parannettuihin hankintametodeihin ja uusiin toiminta- ja laskentamalleihin. Uudistetut projekti- ja hankintaohjeet ovat olleet käytössä Pöyry Oyj:ssä vuodesta 1991. Vuosien varrella nämä toimintaohjeet ovat auttaneet ja tukeneet satojen laitosprojektientoteutusta ja ylläpitäneet Pöyry Oyj:n kilpailukykyä kansainvälisenä projektitalona. Hankintasovellus puolestaan on ollut käytössä useissa projekteissa ja sen on havaittu pienentävän hankintatoimen suoria työkustannuksia laitosprojekteissa. Sovelluksen katsotaan myös tuovan epäsuoria kustannussäästöjä parempien hankintapäätösten muodossa, mutta näiden säästöjen suuruutta ei pystytä luotettavasti arvioimaan.