E-hankinnat - esteitä ja haasteita

Tämän tutkimuksen tavoitteena oli selvittää e-hankinnan (sähköisen hankinnan) perusteet ja e-hankinnoissa kohdattavia esteitä. Tutkimuksen tarkoituksena oli myös selkeyttää kuvaa sähköisestä liiketoiminnasta ja julkisistae-hankinnoista yleensä. Tutkimuksen kohteena oli valtion yhteishankintayksikkö Hansel Oy:n hankintakanava Merkaattori ja sen epäonnistumisen syiden tutkiminen.Tutkimuksen teoriaosa perustui aikaisempiin tutkimuksiin, artikkeleihin ja kirjallisuuteen. Tulokseksi saatiin kokonaisvaltainen kuva niin sähköisestä liiketoiminnasta kuin e-hankinnoistakin. Teoriaan pohjautuvan kyselytutkimuksen tarkoituksena oli selvittää Hansel Oy:n hankintakanava Merkaattorin epäonnistumiseen johtaneita tekijöitä. Kysely lähetettiin Hanseliin sähköpostiviestinä ja se sisälsi13 aiheeseen liittyvää kysymystä. Kyselyn tuloksena voitiin päätellä, että Merkaattori kaatui aivan tavallisiin e-hankinnan esteisiin, esim. asiakkaiden tarpeita ei täytetty riittävästi. Jos nämä tutkimuksessa ilmenneet esteet olisi poistettu, Merkaattori olisi ollut menestys. Kaiken kaikkiaan tehdyn tutkimuksen perusteella voidaan todeta e-hankintojen saavan nopeasti jalansijaa liike-elämässä. Turhien epäonnistumisten välttämiseksi on tärkeätä tietää e-hankintoihin liittyvistä haasteista ja esteistä.

Henkilöstön suhde osuuspankkiin

Tämän tutkimuksen tarkoituksena on kuvata ja ymmärtää henkilöstön suhdetta suomalaiseen osuustoiminnalliseen organisaatioon. Suhdetta pyritään ymmärtämään organisaatioon identifioitumisen, psykologisen omistajuuden, organisaatioon sitoutumisen ja psykologisen sopimuksen kautta. Tavoitteena on tulkita mikä näistä henkilöstön ja organisaation suhdetta kuvaavista käsitteistä auttaa parhaiten ymmärtämään kyseistä suhdetta. Lisäksi pyritään ymmärtämään osuustoiminnallisuuden merkitystä henkilöstön ja organisaation suhteessa. Tutkimus on luonteeltaan laadullinen tutkimus, jossa tutkimusmetodina on käytetty teemahaastattelua. Tutkimuksen aineisto on kerätty kahdellatoistayksilöhaastattelulla tutkimuksen kohteena olevan organisaation henkilöstöstä. Haastateltavien valinnalla pyrittiin saamaan mahdollisimman laaja ja monipuolinenkuva organisaatiosta mm. henkilöstön työtehtävien, aseman ja työssäolovuosien avulla. Tutkimustulosten perusteella voidaan todeta, että henkilöstön suhdetta organisaatioon määrittävät parhaiten organisaatioon sitoutuminen ja identifioituminen, joihin osuustoiminnallisuus luo pohjaa arvomaailmallaan ja turvallisuuden tunteen avulla.

Value added logistical support service. Part 1 : Trends and new concept model

The aim of `Valssi' study was to find out the service requirements in `business-to-business' (B2B) markets and to present a new logistics service concept, where the traditional logistics service is expanded with significant manufacturing and value addedfacilities. The traditional third-party logistics service providers are not necessarily able to offer services, which cover widely the needs of potential customers. The study has been outlined to spare part markets in metal industry. In the second phase of the Valssi-project the aim is to examine the economical conditions and potentiality of the new logistics business concept. This research report (Part 1) concentrates on examining current trends in global and domestic logistics markets. Based on detailed survey among the participating companies, the study presents basis for a new logistics business concept model. The developed concept consists of 12 different service modules, which are split into deeper details of processes. The integration of worldwide supplier and service provider network together with customer companies systems is a challenge. The report focuses on evaluating the requirements for the new business concept from the customer-companies point of view. The study paints an overall picture of distribution and service provider network including an abstract about the software and system integration possibilities. As a result of the survey, it can be concluded that thereis need for the new business concept among the participating companies, and a modular service concept meets the requirements of them, because the new sophisticated concept considers the specialities involved in spare part logistics in metal industry.

Value added logistical support service: logistics cost structure and performance in the new concept. Part 3

The aim of this study is to present an Activity-Based Costing spreadsheet tool for analyzing the logistics costs. The tool can be used both by customer-companies and logistics service providers. The study discusses the influence of different activity models on costs. Additionally this paper discusses about the logistical performance across the total supply chain This study is carried out using ananalytical research approach and literature material has been used for supplementing the concerned research approach. Cost structure analysis was based on the theory of activity-based management. This study was outlined to spare part logistics in machine-shop industry. The outlines of logistics services and logisticalperformance discussed in this report are based on the new logistics business concept (LMS-concept), which has been presented earlier in the Valssi-project. Oneof the aims of this study is to increase awareness of different activity modelson logistics costs. The report paints an overall picture about the business environment and requirements for the new logistics concept.

International bioenergy trade- scenario study on international biomass market in 2020

The markets of biomass for energy are developing rapidly and becoming more international. A remarkable increase in the use of biomass for energy needs parallel and positive development in several areas, and there will be plenty of challenges to overcome. The main objective of the study was to clarify the alternative future scenarios for the international biomass market until the year 2020, and based on the scenario process, to identify underlying steps needed towards the vital working and sustainable biomass market for energy purposes. Two scenario processes were conducted for this study. The first was carried out with a group of Finnish experts and thesecond involved an international group. A heuristic, semi-structured approach, including the use of preliminary questionnaires as well as manual and computerised group support systems (GSS), was applied in the scenario processes.The scenario processes reinforced the picture of the future of international biomass and bioenergy markets as a complex and multi-layer subject. The scenarios estimated that the biomass market will develop and grow rapidly as well as diversify in the future. The results of the scenario process also opened up new discussion and provided new information and collective views of experts for the purposes of policy makers. An overall view resulting from this scenario analysis are the enormous opportunities relating to the utilisation of biomass as a resource for global energy use in the coming decades. The scenario analysis shows the key issues in the field: global economic growth including the growing need for energy, environmental forces in the global evolution, possibilities of technological development to solve global problems, capabilities of the international community to find solutions for global issues and the complex interdependencies of all these driving forces. The results of the scenario processes provide a starting point for further research analysing the technological and commercial aspects related the scenarios and foreseeing the scales and directions of biomass streams.

The effect of oxygen delignification on fiber properties in kraft pulp production - a review

Fiber damages comprise fiber deformations, characterized as fiber curl, kink, dislocations and strength losses as well as some yet unidentified factors. This recently discovered phenomenon is especially evident in mill scale kraftpulps. Laboratory produced pulps tend to have less damages and superior strength properties compared to those produced in pulp mills. Generally fiber damages pose a problem in the production of reinforcement pulp because they tend to decrease the ability of fibers to transmit load. Previous studies on fiber damage have shown that most of the fiber damages occur during brown stock processing starting from cooking and discharging. This literature review gives an overall picture on fiber damages occurring during softwood kraft pulp production with an emphasis on the oxygen delignification stage. In addition the oxygen delignification stage itself is described in more detailed extent in order to understand the mechanisms behind the delignification and fiber damaging effect. The literature available on this subject is unfortunately quite contradictory and implicates a lotof different terms. Only a few studies have been published which help to understand the nature of fiber damages. For that reason the knowledge presented in this work is not only based on previous studies but also on research scientist and mill staff interviews.

Development of filter media treatments for liquid filtration

Woven monofilament, multifilament, and spun yarn filter media have long been the standard media in liquid filtration equipment. While the energy for a solid-liquid separation process is determined by the engineering work, it is the interface between the slurry and the equipment - the filter media - that greatly affects the performance characteristics of the unit operation. Those skilled in the art are well aware that a poorly designed filter medium may endanger the whole operation, whereas well-performing filter media can make the operation smooth and economical. As the mineral and pulp producers seek to produce ever finer and more refined fractions of their products, it is becoming increasingly important to be able to dewater slurries with average particle sizes around 1 ¿m using conventional, high-capacity filtration equipment. Furthermore, the surface properties of the media must not allow sticky and adhesive particles to adhere to the media. The aim of this thesis was to test how the dirt-repellency, electrical resistance and highpressure filtration performance of selected woven filter media can be improved by modifying the fabric or yarn with coating, chemical treatment and calendering. The results achieved by chemical surface treatments clearly show that the woven media surface properties can be modified to achieve lower electrical resistance and improved dirt-repellency. The main challenge with the chemical treatments is the abrasion resistance and, while the experimental results indicate that the treatment is sufficiently permanent to resist standard weathering conditions, they may still prove to be inadequately strong in terms of actual use.From the pressure filtration studies in this work, it seems obvious that the conventional woven multifilament fabrics still perform surprisingly well against the coated media in terms of filtrate clarity and cake build-up. Especially in cases where the feed slurry concentration was low and the pressures moderate, the conventional media seemed to outperform the coated media. In the cases where thefeed slurry concentration was high, the tightly woven media performed well against the monofilament reference fabrics, but seemed to do worse than some of the coated media. This result is somewhat surprising in that the high initial specific resistance of the coated media would suggest that the media will blind more easily than the plain woven media. The results indicate, however, that it is actually the woven media that gradually clogs during the coarse of filtration. In conclusion, it seems obvious that there is a pressure limit above which the woven media looses its capacity to keep the solid particles from penetrating the structure. This finding suggests that for extreme pressures the only foreseeable solution is the coated fabrics supported by a strong enough woven fabric to hold thestructure together. Having said that, the high pressure filtration process seems to follow somewhat different laws than the more conventional processes. Based on the results, it may well be that the role of the cloth is most of all to support the cake, and the main performance-determining factor is a long life time. Measuring the pore size distribution with a commercially available porometer gives a fairly accurate picture of the pore size distribution of a fabric, but failsto give insight into which of the pore sizes is the most important in determining the flow through the fabric. Historically air, and sometimes water, permeability measures have been the standard in evaluating media filtration performance including particle retention. Permeability, however, is a function of a multitudeof variables and does not directly allow the estimation of the effective pore size. In this study a new method for estimating the effective pore size and open pore area in a densely woven multifilament fabric was developed. The method combines a simplified equation of the electrical resistance of fabric with the Hagen-Poiseuille flow equation to estimate the effective pore size of a fabric and the total open area of pores. The results are validated by comparison to the measured values of the largest pore size (Bubble point) and the average pore size. The results show good correlation with measured values. However, the measured and estimated values tend to diverge in high weft density fabrics. This phenomenon is thought to be a result of a more tortuous flow path of denser fabrics, and could most probably be cured by using another value for the tortuosity factor.

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!

R&D Performance Analysis: Case Studies on the Challenges and Promotion of the Evaluation and Measurement of R&D

Due to the intense international competition, demanding, and sophisticated customers, and diverse transforming technological change, organizations need to renew their products and services by allocating resources on research and development (R&D). Managing R&D is complex, but vital for many organizations to survive in the dynamic, turbulent environment. Thus, the increased interest among decision-makers towards finding the right performance measures for R&D is understandable. The measures or evaluation methods of R&D performance can be utilized for multiple purposes; for strategic control, for justifying the existence of R&D, for providing information and improving activities, as well as for the purposes of motivating and benchmarking. The earlier research in the field of R&D performance analysis has generally focused on either the activities and considerable factors and dimensions - e.g. strategic perspectives, purposes of measurement, levels of analysis, types of R&D or phases of R&D process - prior to the selection of R&Dperformance measures, or on proposed principles or actual implementation of theselection or design processes of R&D performance measures or measurement systems. This study aims at integrating the consideration of essential factors anddimensions of R&D performance analysis to developed selection processes of R&D measures, which have been applied in real-world organizations. The earlier models for corporate performance measurement that can be found in the literature, are to some extent adaptable also to the development of measurement systemsand selecting the measures in R&D activities. However, it is necessary to emphasize the special aspects related to the measurement of R&D performance in a way that make the development of new approaches for especially R&D performance measure selection necessary: First, the special characteristics of R&D - such as the long time lag between the inputs and outcomes, as well as the overall complexity and difficult coordination of activities - influence the R&D performance analysis problems, such as the need for more systematic, objective, balanced and multi-dimensional approaches for R&D measure selection, as well as the incompatibility of R&D measurement systems to other corporate measurement systems and vice versa. Secondly, the above-mentioned characteristics and challenges bring forth the significance of the influencing factors and dimensions that need to be recognized in order to derive the selection criteria for measures and choose the right R&D metrics, which is the most crucial step in the measurement system development process. The main purpose of this study is to support the management and control of the research and development activities of organizations by increasing the understanding of R&D performance analysis, clarifying the main factors related to the selection of R&D measures and by providing novel types of approaches and methods for systematizing the whole strategy- and business-based selection and development process of R&D indicators.The final aim of the research is to support the management in their decision making of R&D with suitable, systematically chosen measures or evaluation methods of R&D performance. Thus, the emphasis in most sub-areas of the present research has been on the promotion of the selection and development process of R&D indicators with the help of the different tools and decision support systems, i.e. the research has normative features through providing guidelines by novel types of approaches. The gathering of data and conducting case studies in metal and electronic industry companies, in the information and communications technology (ICT) sector, and in non-profit organizations helped us to formulate a comprehensive picture of the main challenges of R&D performance analysis in different organizations, which is essential, as recognition of the most importantproblem areas is a very crucial element in the constructive research approach utilized in this study. Multiple practical benefits regarding the defined problemareas could be found in the various constructed approaches presented in this dissertation: 1) the selection of R&D measures became more systematic when compared to the empirical analysis, as it was common that there were no systematic approaches utilized in the studied organizations earlier; 2) the evaluation methods or measures of R&D chosen with the help of the developed approaches can be more directly utilized in the decision-making, because of the thorough consideration of the purpose of measurement, as well as other dimensions of measurement; 3) more balance to the set of R&D measures was desired and gained throughthe holistic approaches to the selection processes; and 4) more objectivity wasgained through organizing the selection processes, as the earlier systems were considered subjective in many organizations. Scientifically, this dissertation aims to make a contribution to the present body of knowledge of R&D performance analysis by facilitating dealing with the versatility and challenges of R&D performance analysis, as well as the factors and dimensions influencing the selection of R&D performance measures, and by integrating these aspects to the developed novel types of approaches, methods and tools in the selection processes of R&D measures, applied in real-world organizations. In the whole research, facilitation of dealing with the versatility and challenges in R&D performance analysis, as well as the factors and dimensions influencing the R&D performance measure selection are strongly integrated with the constructed approaches. Thus, the research meets the above-mentioned purposes and objectives of the dissertation from the scientific as well as from the practical point of view.