Siirtohinnoittelun kehitys ja tulevaisuus vuosien 1994–2014 ammattilehtikirjoitusten perusteella

Pro gradu-tutkimuksen tarkoituksena on selvittää, miten siirtohinnoittelun kehitys näkyy ammattikirjoituksissa 20 vuoden aikana sekä mihin suuntaan siirtohinnoittelu on kehittymässä tulevaisuudessa. Mitkä ovat siirtohinnoittelun riskit ja edut tutkimusaineiston perusteella ja minkälaisista näkökulmista siirtohinnoittelusta on 20 vuoden aikana kirjoitettu. Artikkeleista pyritään löytämään, minkälaisia eroja on suomalaisen ja kansainvälisen kirjoittelun väliltä. Tämä on laadullinen tutkimus, jossa käytetään tutkimusmenetelmänä sisällönanalyysia. Tutkimuksessa on sisällönanalyysin mukaisesti luokittelua, teemoittelua sekä vertailua. Tutkimusaineisto koostuu kolmesta lehdestä Verotus, Tilintarkastus-lehti, nykyään Balanssi ja The Accounting Review. Lehdistä on kerätty siirtohinnoittelua käsittelevät artikkelit 20 vuoden ajalta. Tutkimustulosten perusteella näkyy siirtohinnoittelun kehitys sekä kuinka aiheesta on tullut entistä keskeisempi. Siirtohinnoittelu on nyt merkittävässä roolissa kansainvälisessä verotuksessa. Haasteena nähdään markkinaehtoisen hinnan asettaminen oikeaan arvoon. Tärkeänä luokkana nousi siirtohinnoittelun kehittäminen. Myös valtioiden uhka siitä, että siirtohinnoittelun kautta verovaroja siirtyy toisiin valtioihin, oli yksi esiin noussut teema. Johtopäätöksenä voidaan todeta, että siirtohinnoittelu on problemaattinen verotuksen aihe, koska selkeää suoraa siirtohintaa ei aina pystytä antamaan tuotteelle, palvelulle tai rahoitukselle, vaan hinta on veteen piirretty viiva. Siirtohinnoittelua pidetään uhkana valtioiden veropohjan rappeutumiselle, jos sen avulla siirretään varoja alemman verotuksen valtioihin. Konsernit toimivat entistä laajemmin eri valtioissa, joten niiden tavoitteena on suunnitella eri konsernin osien tulosta. Tulevaisuudessa on paljon kehityskohtia ja tarpeita siirtohinnoittelun alueella. Kehitykseen vaikuttavat valtioiden yhteisöveropoliittiset päätökset sekä valtioiden omat lainsäädännöt sekä valtioiden sitoutuminen OECD:n säännöksiin, joiden avulla pyritään yhtenäisiin toimintamalleihin. Jatkossa tutkimusta voisi laajentaa kansainvälisemmäksi sekä vielä syvemmin voisi miettiä myös kehityksen suuntia ja niiden vaikutuksia.

Siirtohinnoitteluoikaisut oikeuskäytännön perusteella

Tässä tutkimuksessa tarkastellaan konsernien sisäisten liiketoimien hinnoittelua eli siirtohinnoittelua Suomen oikeuskäytännön perusteella. Tutkimuksessa käydään läpi kolme korkeimman hallinto-oikeuden siirtohinnoittelua koskevaa ratkaisua ja selvitetään näiden kautta niitä tekijöitä, jotka johtavat siirtohintojen jälkikäteiseen oikaisuun. Tutkimuksessa tutkitaan myös siirtohinnoitteluoikaisujen taustalla vaikuttavia yhteisiä tekijöitä ja siirtohinnoitteluun liittyviä tulkinnallisia erimielisyyksiä veronsaajan ja veronmaksajan välillä.

DEVELOPMENT OF A FAIR CHARGING MODEL FOR A PUBLIC DATA CENTER

The purpose of the study was to explore how a public, IT services transferor, organization, comprised of autonomous entities, can effectively develop and organize its data center cost recovery mechanisms in a fair manner. The lack of a well-defined model for charges and a cost recovery scheme could cause various problems. For example one entity may be subsidizing the costs of another entity(s). Transfer pricing is in the best interest of each autonomous entity in a CCA. While transfer pricing plays a pivotal role in the price settings of services and intangible assets, TCE focuses on the arrangement at the boundary between entities. TCE is concerned with the costs, autonomy, and cooperation issues of an organization. The theory is concern with the factors that influence intra-firm transaction costs and attempting to manifest the problems involved in the determination of the charges or prices of the transactions. This study was carried out, as a single case study, in a public organization. The organization intended to transfer the IT services of its own affiliated public entities and was in the process of establishing a municipal-joint data center. Nine semi-structured interviews, including two pilot interviews, were conducted with the experts and managers of the case company and its affiliating entities. The purpose of these interviews was to explore the charging and pricing issues of the intra-firm transactions. In order to process and summarize the findings, this study employed qualitative techniques with the multiple methods of data collection. The study, by reviewing the TCE theory and a sample of transfer pricing literature, created an IT services pricing framework as a conceptual tool for illustrating the structure of transferring costs. Antecedents and consequences of the transfer price based on TCE were developed. An explanatory fair charging model was eventually developed and suggested. The findings of the study suggested that the Chargeback system was inappropriate scheme for an organization with affiliated autonomous entities. The main contribution of the study was the application of TP methodologies in the public sphere with no tax issues consideration.

Lanthanide Chelates as Donors in Fluorescence Resonance Energy Transfer: Exciting Prospects for Bioaffinity Assay Detection

Fluorescence resonance energy transfer (FRET) is a non-radiative energy transfer from a fluorescent donor molecule to an appropriate acceptor molecule and a commonly used technique to develop homogeneous assays. If the emission spectrum of the donor overlaps with the excitation spectrum of the acceptor, FRET might occur. As a consequence, the emission of the donor is decreased and the emission of the acceptor (if fluorescent) increased. Furthermore, the distance between the donor and the acceptor needs to be short enough, commonly 10-100 Å. Typically, the close proximity between the donor and the acceptor is achieved via bioaffinity interactions e.g. antibody binding antigen. Large variety of donors and acceptors exist. The selection of the donor/acceptor pair should be done not only based on the requirements of FRET but also the performance expectancies and the objectives of the application should be considered. In this study, the exceptional fluorescence properties of the lanthanide chelates were employed to develop two novel homogeneous immunoassays: a non-competitive hapten (estradiol) assay based on a single binder and a dual-parametric total and free PSA assay. In addition, the quenching efficiencies and energy transfer properties of various donor/acceptor pairs were studied. The applied donors were either europium(III) or terbium(III) chelates; whereas several organic dyes (both fluorescent and quenchers) acted as acceptors. First, it was shown that if the interaction between the donor/acceptor complexes is of high quality (e.g. biotin-streptavidin) the fluorescence of the europium(III) chelate could be quenched rather efficiently. Furthermore, the quenching based homogeneous non-competitive assay for estradiol had significantly better sensitivity (~67 times) than a corresponding homogeneous competitive assay using the same assay components. Second, if the acceptors were chosen to emit at the emission minima of the terbium(III) chelate, several acceptor emissions could be measured simultaneously without significant cross-talk from other acceptors. Based on these results, the appropriate acceptors were chosen for the dual-parameter assay. The developed homogeneous dual-parameter assay was able to measure both total and free PSA simultaneously using a simple mix and measure protocol. Correlation of this assay to a heterogeneous single parameter assay was excellent (above 0.99 for both) when spiked human plasma samples were used. However, due to the interference of the sample material, the obtained concentrations were slightly lower with the homogeneous than the heterogeneous assay, especially for the free PSA. To conclude, in this work two novel immunoassay principles were developed, which both are adaptable to other analytes. However, the hapten assay requires a rather good antibody with low dissociation rate and high affinity; whereas the dual-parameter assay principle is applicable whenever two immunometric complexes can form simultaneously, provided that the requirements of FRET are fulfilled.

Fundamentals of heat transfer

Following over 170+ pages and additional appendixes are formed based on content of Course: Fundamentals of Heat Transfer. Mainly this summarizes relevant parts on Book of Fundamentals of Heat and Mass Transfer (Incropera), but also other references introducing the same concepts are included. Student’s point of view has been consideredwith following highlights: (1) Relevant topics are presented in a nutshell to provide fast digestion of principles of heat transfer. (2) Appendixes include terminology dictionary. (3) Totally 22 illustrating examples are connecting theory to practical applications and quantifying heat transfer to understandable forms as: temperatures, heat transfer rates, heat fluxes, resistances and etc. (4) Most important Learning outcomes are presented for each topic separately. The Book, Fundamentals of Heat and Mass Transfer (Incropera), is certainly recommended for those going beyond basic knowledge of heat transfer. Lecture Notes consists of four primary content-wise objectives: (1) Give understanding to physical mechanisms of heat transfer, (2)Present basic concepts and terminology relevant for conduction, convection and radiation (3) Introduce thermal performance analysis methods for steady state and transient conduction systems. (4) Provide fast-to-digest phenomenological understanding required for basic design of thermal models

Education export as a form of knowledge transfer : The potential of Finnish education export in Chile

Knowledge transfer is a complex process. Knowledge transfer in the form of exporting education products from one system of education to another is particularly complicated, because each system has been developed in a particular context to meet the requirements seen as relevant at each time. National innovation systems are often seen to form an essential framework within which the development of a country, its economy and level of knowledge are considered and promoted. These systems are orientated towards the future, and as such they also provide a framework for the knowledge transfer related to the development of education. In the best of circumstances they are able to facilitate and boost this transfer both from the viewpoint of the provider and the recipient. The leading thought and the idea of the study is that education export is a form of knowledge transfer, which is illustrated by the existing models included. The purpose of this study is to explore, analyze and describe the factors and phenomena related to education export, and more specifically, those related to the experiences and potential of Finnish education export to Chile. For better understanding, of the multiplicity of the issue involved, the current status of education export between Finland and Chile and he existing efforts within the Finnish innovation network will be outlined as well as new forms of co-operation between Finland and Chile in educational matters explored. Several countries have started to commercialize their education system in order to establish themselves as emerging education exporters. Moreover, the demand for education reform is accurate in many developing countries. This offers a good match between Finland and Chile to be the example countries of the research. The main research findings suggest that there are several business areas in education export. These include degrees in education, training services and education technologies for example The factors that influence education export can be divided into four groups, including academic, cultural, political and economic aspects. Challenges to overcome include the lack of product or services to be sold, lack of market and cultural knowledge of the buyer country, financing and lack of suitable pricing model. National innovation systems could be seen as enabling entities for successful education export. The extensive networks that national innovation systems aim to form, could operate as a basis for joining the forces in selling knowledge as well as receiving knowledge in a constructive way.

Lean management implementation in Horizontal Technology Transfer projects

The importance of Technology Transfer activities of companies is underpinned by the changes in technological and economic environments. However, there is still a significant gap in defining possible ways for Technology Transfer projects effectiveness improvement. The Master’s Thesis overviews common problems faced by the companies in implementation of Technology Transfer projects and examines Lean management principles as possible way to improve its effectiveness. Based on the analysis of the relevant scientific literature and results of the survey, conducted among the firms of different types, the approach to Technology Transfer projects implementation with the use of Lean management principles is proposed. The approach serves to solve some of the important problems faced by the managers of Technology Transfer projects. It is envisaged that this approach can help to increase overall Technology Transfer projects’ effectiveness.

ATS3-testausjärjestelmän evaluointi

Työ tehtiin Nokia Technology Platforms S60 Mobile Runtime-yksikölle. Työn tavoitteena oli evaluoida ATS3-testausjärjestelmä. ATS3-järjestelmällä voidaan automatisoida ohjelmistotestausta. Evaluoinnilla pyrittiin selvittämään voidaanko tuotekehitysvaiheessa oleva järjestelmä ottaa jo käyttöön vai vaatiiko se vielä lisäkehitystä. Työssä kerrotaan aluksi yleisesti ohjelmistotestauksesta. Siinä käydään läpi myös testausprosessin vaiheet sekä kerrotaan lyhyesti avuksi kehitetyistä työkaluista. Työssä kerrotaan myös ATS3-järjestelmän edeltäjien ominaisuuksista, sekä miten ne eroavat tarkastelun kohteena olevasta järjestelmästä. Varsinainen evaluointi alkoi tutustumalla ja asentamalla järjestelmä. Tämän jälkeen suoritettiin samat testit sekä ATS2.x-järjestelmässä että ATS3-järjestelmäss. Testauksen jälkeen analysoitiin testitulosten yhdenmukaisuuden perusteella, voidaanko siirtyä käyttömään ATS3-järjestelmää. Testitulokset olivat käytännässä yhdenmukaiset suoritettaessa testejä matkapuhelimessa, mutta emulaattoritestaus täytyi jättää väliin. Lukuisista yrityksistä sekä järjestelmän kehittäjän avusta huolimatta testejä ei onnistuttu suorittamaan ATS3-järjestelmän emulaattoriympäristössä. Näin ollen päädyttiin tulokseen, ettei järjestelmää voida ottaa vielä käytöön emulaattoritestauksessa, vaan se vaatii lisätutkimusta sekä perehtymistä järjestelmään.

Transfer of MPEG-2 Transport Stream over MPLS

This study examines how MPEG-2 Transport Stream, used in DVB-T video transmission, can be reliably and efficiently transferred to remote locations over an MPLS network. All the relevant technologies used in this scenario are also discussed in the study. This study was done for Digita Oy, which is a major radio and television content distributor in Finland. The theoretical part of the study begins with the introduction to MPLS technology and continues with explanation of IP Multicast and its components. The fourth section discusses MPEG-2 and the formation and content of MPEG-2 Transport Stream. These technologies were studied in relevant literature and RFC documentation. After the theoretical part of the study, the test setup and the test cases are presented. The results of the test cases, and the conclusions that can be drawn based on them, are discussed in the last section of the study. The tests showed that it is possible to transfer digital video quite reliably over an MPLS network using IP Multicast. By configuring the equipment correctly, the recovery time of the network in case of a failure can be shortened remarkably. Also, the unwanted effect of other traffic on the critical video traffic can be eliminated by defining the Quality of Service parameters correctly. There are, however, some issues that need to be tested further before this setup can be used in broadcast networks. Reliable operation of IP Multicast and proper error correction are the main subjects for future testing.

Non-surgical transfer of 4',6'-diamidino-2-phenylindole-stained equine embryos

Selostus: Hevosen alkioiden värjääminen DAPI:lla ennen vastaanottajaan siirtoa

The transfer of 137Cs through the soil-plant-sheep food chain in different pasture ecosystems

Selostus: Radiocesiumin kulkeutuminen eri laidunekosysteemien maa-ruoho-lammas -ravintoketjussa

Production of calves following nonsurgical transfer of fresh and refrigerated bovine demi-embryos

Selostus: Vasikoiden tuottaminen tuoreilla ja kylmäsäilytetyillä halkaistuilla alkioilla

Finnish embryo transfer breeding program "ASMO" : description of the goals and a summary of the results of initial selection

Selostus: Alkionsiirtojalostusohjelma "ASMO", sen tavoitteet ja yhteenveto alkuvalinnan tuloksista