Tilauspisteen ja tilauseräkoon määrittäminen osana ostoprosessin kehittämistä tukkukaupassa

Varastojen hallinta sisältää yksinkertaisimmillaan varastotasojen, tilauspisteiden ja tilauseräkokojen määrittämiseen liittyviä päätöksiä ja toimenpiteitä. Perinteisesti näitä päätöksiä on tarkasteltu ainoastaan yhden ohjauspisteen sisäisestä näkökulmasta. Ostoprosessin ja siihen liittyvien toimittajasuhteiden kehittämisen merkitystä varastojen hallinnassa ei ole sen sijaan täysin ymmärretty. Tässä työssä tarkastellaan sekä perinteisiä varastonohjausjärjestelmiä että ostoprosessin kehittämistä teoreettisen viitekehyksen ja empiirisen case-tutkimuksen kautta. Tutkimuksen päätarkoitus on esittää varastonimikkeiden tilausajankohdan ja –eräkoon määrittämiseen liittyviä menetelmiä. Tutkimuksen teoriaosassa muodostetaan viitekehys tuotteiden luokitteluun perustuville varastojen hallinnan menettelytavoille. Varastojen hallinnan päätöksiin vaikuttavia tekijöitä ovat mm. ostoprosessin vaiheiden operatiivinen kehittäminen, toimittajayhteistyön parantaminen toimitusketjun hallinnan ja partnership-suhteiden kautta sekä nimikkeiden kysynnän, toimitusaikojen, varastojen hallinnan kustannusten ja mittarien määrittäminen. Lisäksi kuvataan tukkukauppaan liittyviä erityispiirteitä em. seikkojen osalta. Empiirisessä osassa tarkastellaan ensin terästuotteiden tukkukaupan Oy Kontino Ab:n ostotoiminnan ja varastojen hallinnan nykytilaa. Haastatteluaineiston perusteella esitetään optimaalisia varastotäydennysmenetelmiä luokitelluille nimikkeille. Tutkimuksen mukaan varaston palvelukyvyn mittaaminen on välttämätöntä optimaalisen tilauspisteen ja –eräkoon määrittämisessä. Tukkukaupan varastojen hallintaan soveltuu parhaiten kiinteän tilausvälin järjestelmä, jossa tilaushetki on kiinteä ja eräkoko sekä tilauspiste vaihtelevat. Tutkimuksesta voidaan päätellä, että myös tukkukaupan on pyrittävä varastotasojen alentamiseen parantaakseen varastoinnin tehokkuutta ja palvelukykyä. Parannukset voidaan toteuttaa vain ymmärtämällä varastojen hallinnan ja ostoprosessin välinen läheinen yhteys ja kehittämällä strategista toimittajayhteistyötä.

Profit repatriation of a Polish subsidiary from tax planning point of view of an international corporation

The main purpose of this study was to examine and compare the possibilities of profit repatriation from the point of view of tax planning of an international corporation, in such a case that a Finnish parent company has a subsidiary in Poland. The main research problem was divided into two sub research problems: 1) to examine concepts and principles of international taxation and tax planning from the point of view of international corporations and 2) to discuss the main features of Polish Companies-, Accounting- and Tax Act from the point of view a Finnish parent company. The research method of this study is mainly decision making, comparative analysis. In this study have been discussed the possibilities of international profit repatriation for supporting the decision making of the management of a Finnish parent company. In addition different repatriation possibilities have been compared. In this study has been noticed that a Finnish parent company can repatriate profit of its Polish subsidiary either directly as dividends or by using indirect methods such as interests, royalties, management fees and transfer pricing of goods. The total tax burden of dividends is heavier than the tax burden of indirect methods. It was also concluded that during the last years the Polish legislation has been renewed in order to prevent hidden dividend distribution. This has been done by implementing new rules of transfer pricing and thin capitalization.

Handover aspects in Unlicensed Mobile Access Technology

Fixed Mobile Convergence is the recent buzz in the field of telecommunication technology. Unlicensed Mobile Access (UMA) technology is a realistic implementation of Fixed Mobile Convergence. UMA involves communication between different types of networks. Handover is a very important issue in UMA. The study is an analysis of theoretical handover mechanism and practical test results. It includes a new proposal for handover performance test in UMA. It also provides an overview of basic handover operation on different scenarios in UMA. The practical test involves an experiment on handover performance test using network analyzers. The new proposal provides a different approach for an experimental setting on handover performance test without using network analyzers. The approach is not be implemented because of some technical problem in a network equipment in UMA. The analysis of the test results reveals that time of handover between UMA and Global System for Mobile Communication (GSM) network is similar to time of handover between inter base station controller (BSC) handover in GSM networks. The new approach is simple and provides measurement at the end point communicating entities. The study gives a general understanding of handover operation, an analysis of handover performance in UMA and specifically provides a new approach useful for further study of handover in different real world environments and scenarios.

DFM(A)- aspects for a fixed electrical attenuator design

The goal of this paper is to describe a complete and extensive prototype design of a fixed electrical attenuator. The paper starts by describing the function and by giving some basic information about the attenuators. After a comprehensive description of the component, the facts of reverse engineering are discussed. The method itself is applied to ease manufacturing and design stages of this component. Information about materials and applied manufacturing technologies are also included in this report. By applying some specified DFMA-aspects the final design turned out to be a potential prototype device to be manufactured and for further analyse.

3D Surface Modeling From Point Clouds

The goal of this thesis is to implement software for creating 3D models from point clouds. Point clouds are acquired with stereo cameras, monocular systems or laser scanners. The created 3D models are triangular models or NURBS (Non-Uniform Rational B-Splines) models. Triangular models are constructed from selected areas from the point clouds and resulted triangular models are translated into a set of quads. The quads are further translated into an estimated grid structure and used for NURBS surface approximation. Finally, we have a set of NURBS surfaces which represent the whole model. The problem wasn’t so easy to solve. The selected triangular surface reconstruction algorithm did not deal well with noise in point clouds. To handle this problem, a clustering method is introduced for simplificating the model and removing noise. As we had better results with the smaller point clouds produced by clustering, we used points in clusters to better estimate the grids for NURBS models. The overall results were good when the point cloud did not have much noise. The point clouds with small amount of error had good results as the triangular model was solid. NURBS surface reconstruction performed well on solid models.

Small scale energy production in Helsinki Metropolitan area in emission trading point of view

Emission trading with greenhouse gases and green certificates are part if the climate policy the main target of which is reduce greenhouse gas emissions. The carbon dioxide and fine particle emissions of energy production in Helsinki Metropolitan area are calculated in this study. The analysis is made mainly by district heating point of view and the changes of the district heating network are assessed. Carbon dioxide emissions would be a bit higher, if the district heating network is expanded, but then the fine particle emissions would be much lower. Carbon dioxide emissions are roughly 10 % higher, if the district heating network is expanded at same rate as it has in past five years in the year 2030. The expansion of district heating network would decrease the fine particle emissions about 40 %. The cost of the expansion is allocated to be reduction cost of the fine particle emissions, which is considerably higher than the traditional reduction methods costs. The possible new nuclear plant would reduce the emissions considerably and the costs of the nuclear plant would be relatively low comparing the other energy production methods.

Kaupallisten lyhyen kantaman radiotekniikoiden kartoitus ja soveltuvuus analyysi metallisorvin ohjauksessa käytettävään point-to-point yhteyteen

Työssä tutkitaan kaupallisten lyhyen kantaman radiotekniikoiden ominaisuuksia sekä soveltuvuutta metallisorvin langattomaan ohjaukseen. Ominaisuuksien perusteella valitaan parhaiten sovellukseen käyvä radiotekniikka.

Kaupallisten lyhyen kantaman radiotekniikoiden kartoitus ja soveltuvuus analyysi metallisorvin ohjauksessa käytettävään point-to-point yhteyteen

Työssä vertaillaan kaupallisia lyhyen kantaman radiotekniikoita. Vertailujen pohjalta valitaan parhaiten sovelluskohteeseen soveltuva radiotekniikka.