Napakka teos suomalaisista tyttökirjoista päästää lukijat ääneen

Kirjallisuusarvostelu

Lasten arjen varhaisempien aikojen historiaa

Kirjallisuusarvostelu

Eduskunnan sähköiset asiointipalvelut ja niiden kehittämistarpeet kansanedustajan työn näkökulmasta

Tässä työssä tutkittiin kansanedustajan eri työroolien näkökulmasta sähköisten asiointipalvelujen tarjontaa ja kehittämistarvetta. Työn tuloksena havaittiin, että lainsäätäjän rooliin liittyvät sähköiset asiointipalvelut olivat kehittyneet eniten. Toinen havainto oli, että palveluja kehitettäessä ei aina osattu huomioida kansanedustajan työn lähtökohtia riittävästi. Kansanedustajaa ei tunnistettu aktiiviseksi toimijaksi, vaan passiiviseksi tiedon vastaanottajaksi. Kehittämiskohteita löytyi etenkin valiokuntatyön tehtäväkokonaisuudesta ja kansanedustajan kansainvälisen vaikuttajan roolista. Sähköisten asiointipalvelujen kehittämistarpeiden ohella tunnistettiin merkittäväksi asiaan vaikuttavaksi tekijäksi organisaation muutoskyvykkyys.

Production unit’s overhead cost allocation with activity-based costing in food industry enterprise

The main objective of this Master’s thesis is to develop a cost allocation model for a leading food industry company in Finland. The goal is to develop an allocation method for fixed overhead expenses produced in a specific production unit and create a plausible tracking system for product costs. The second objective is to construct an allocation model and modify the created model to be suited for other units as well. Costs, activities, drivers and appropriate allocation methods are studied. This thesis is started with literature review of existing theory of ABC, inspecting cost information and then conducting interviews with officials to get a general view of the requirements for the model to be constructed. The familiarization of the company started with becoming acquainted with the existing cost accounting methods. The main proposals for a new allocation model were revealed through interviews, which were utilized in setting targets for developing the new allocation method. As a result of this thesis, an Excel-based model is created based on the theoretical and empiric data. The new system is able to handle overhead costs in more detail improving the cost awareness, transparency in cost allocations and enhancing products’ cost structure. The improved cost awareness is received by selecting the best possible cost drivers for this situation. Also the capacity changes are taken into consideration, such as usage of practical or normal capacity instead of theoretical is suggested to apply. Also some recommendations for further development are made about capacity handling and cost collection.

Pienet erikoiskaupat Big datan aikakaudella: Asiakastiedonjohtamisen edellyttämät strategiset orientaatiot.

This master’s thesis has examined how Entrepreneurial, Customer and Knowledge Management Orientations are needed in the use of Big data technology by small retail firms in their Customer Knowledge Management. A vision of the ability of small retailers to move to the Big data era is based on empirical evidence of owner-managers’ attitudes and the firms’ processes. Abductive content analysis was used as a research strategy and the qualitative data was collected through theme interviews of owner-managers of 11 small-size retail firms. The biggest obstacles to the use of Big data by small retail firms are: a lack of information about the new technology; a lack of Knowledge Management Orientation; and, a lack of proactive dimension in Entrepreneurial and Customer Orientations. A strong reactive customer-led orientation, and the ability of the owner-manager to system thinking will support Customer Knowledge Management development. The low stage of technology-use is preventing utilization of customer information. Co-operation between firms or with educational organizations may significantly enhance the use of Big data –technology by small retail firms.

Meditationes sancti evangelii 37

Invokaatio: Deo duce.

Meditationes sancti evangelii 31

Invokaatio: Deo duce.

Meditationes sanctarum epistolarum 5

Arkit: A-B4.

Lytrodoxia Jesu 1

Invokaatio: Immanuel!

Lytrodoxia Jesu 3

Invokaatio: Immanuel!

De terr-aequei globi fabrica externa quoad aridam & liquidam

Invokaatio: I.N.D.