Analysis on firm innovation boundaries

Innovation has been widely recognized as an important driver of firm competitiveness, and the firm’s internal research and development (R&D) activities are often considered to have a critical role in innovation activities. Internal R&D is, however, not the source of innovation as firms may tap into knowledge necessary for innovation also through various types of sourcing agreements or by collaborating with other organizations. The objective of this study is to analyze the way firms go about organizing efficiently their innovation boundaries. Within this context, the analysis is focused, firstly, on the relation between innovation boundaries and firm innovation performance and, secondly, on the factors explaining innovation boundary organization. The innovation literature recognizes that the sources of innovation depend on the nature of technology but does not offer a sufficient tool for analyzing innovation boundary options and their efficiency. Thus, this study suggests incorporating insights from transaction cost economics (TCE) complemented with dynamic governance costs and benefits into the analysis. The thesis consists of two parts. The first part introduces the background of the study, research objectives, an overview of the empirical studies, and the general conclusions of the study. The second part is formed of five publications. The overall results firstly indicate that although the relation between firm innovation boundary options is partly industry sector-specific, the firm level search strategies and knowledge transfer capabilities are important for innovation performance independently of the sector. Secondly, the results show that the attributes suggested by TCE alone do not offer a sufficient explanation of innovation boundary selection, especially under conditions of high levels of (radical) uncertainty. Based on the results, the dynamic governance cost and benefit framework complements the static TCE when firm innovation boundaries are scrutinized.

Seisontamaksuprosessin kehittäminen rautatielogistiikassa

Tämän diplomityön tavoitteena oli kehittää seisontamaksuprosessia löytämällä keinot tehostaa informaation kulkua prosessin eri osapuolten välillä, parantaa prosessin läpimenoaikaa, yhtenäistää toimintakäytäntöjä, sekä vähentää virheellisten seisontamaksulaskujen lähettämistä asiakkaille. Tietoa kerättiin haastatteluin, sähköpostikeskusteluja tutkimalla, sekä analysoimalla numeerista aineistoa seisontamaksuista. Työn teoriaosassa käsiteltiin prosesseja ja niiden kehittämistä yleisesti, muutoksen hallintaa, sekä prosessien kehittämisessä apuna toimivia valmiita kehittämismalleja. Työn empiirisessä osassa kuvattiin seisontamaksuprosessi ja löydettiin siitä suurimmat ongelmakohdat. Tiedonkulku prosessin eri osapuolten välillä osoittautui suurimmaksi ongelmien aiheuttajaksi. Ongelmiin kehitettiin ratkaisut, joiden pohjalta luotiin optimaalinen toimintamalli seisontamaksuprosessista. Lisäksi prosessin tulevan toiminnan seuraamiseksi ehdotettiin erilaisia mittareita. Kehitettyjen ratkaisujen katsottiin täyttäneen kaikki yrityksen asettamat tavoitteet, mutta ratkaisujen tarkemmat vaikutukset prosessin toimintaan näkyvät kuitenkin vasta niiden käyttöönoton jälkeen.

Metsäkoneen kouran ja hakkuupään pikavaihdon kehittäminen

Yhdistelmämetsäkone on metsäkone, jota voidaan käyttää sekä hakkuukoneena että kuormatraktorina. Konetta voidaan käyttää sekä puiden kaatamiseen, karsimiseen ja katkomiseen että puiden kuormaamiseen ja kuljettamiseen. Tässä diplomityössä suunnitellaan uusi kouran ja hakkuupään pikalukitusmekanismi yhdistelmämetsäkoneen kuormaimeen. Suunnittelutyössä edetään vaiheittain järjestelmällisen tuotesuunnittelun periaatteiden mukaisesti. Tärkeimpänä tavoitteena suunnittelutyönsä on nopeuttaa kouran vaihtoa ja helpottaa kuljettajan työtä. Suunnittelutyön alkuvaiheessa etsitään lukitusmekanismille useita eri ratkaisuvaihtoehtoja, joista valitaan paras jatkokehitykseen. Valittua ratkaisuvaihtoehtoa kehitetään simulointia ja elementtimenetelmälaskentaa apuna käyttäen.

Subwoofer suunnittelu - mallinnus ja vasteen analysointi erityisesti impulssivasteen kannalta

Tämä kandidaatintyö käsittelee subwoofer-kaiuttimen mallinnusta ja analysointia impulssivasteen perusteella. Refleksikoteloidulle kaiuttimelle muodostetaan siirtofunktio ja sen avulla simuloidaan kaiuttimen impulssivasteen käyttäytymistä erilaisilla kotelon virityksillä. Simuloinnit toteutetaan kolmella erilaisella kaiutinelementillä käyttäen kullekin viittä erityyppistä viritystä. Simulointien toimivuutta käytännössä yritetään todistaa mittauksilla, joissa simulointien pohjalta toteutetaan viisi viritystä rakentamalla refleksikotelo Seas P11RCY-kaiutinelementille ja mittaamalla kunkin virityksen tuottama askelvaste. Tämän jälkeen mitatuista askelvasteista määritetään impulssivasteet laskennallisesti ja verrataan niitä toisiinsa sekä simulointien tuloksiin yrittäen löytää mahdollinen korrelaatio simulointien ja mittausten välille. Määritetään myös mikä käytetyistä viidestä virityksestä tuottaa parhaimman vasteen kullekin kolmelle kaiutinelementille.

Modeling and Analysis of Noise and Interconnects for On-Chip Communication Link Design

This thesis considers modeling and analysis of noise and interconnects in onchip communication. Besides transistor count and speed, the capabilities of a modern design are often limited by on-chip communication links. These links typically consist of multiple interconnects that run parallel to each other for long distances between functional or memory blocks. Due to the scaling of technology, the interconnects have considerable electrical parasitics that affect their performance, power dissipation and signal integrity. Furthermore, because of electromagnetic coupling, the interconnects in the link need to be considered as an interacting group instead of as isolated signal paths. There is a need for accurate and computationally effective models in the early stages of the chip design process to assess or optimize issues affecting these interconnects. For this purpose, a set of analytical models is developed for on-chip data links in this thesis. First, a model is proposed for modeling crosstalk and intersymbol interference. The model takes into account the effects of inductance, initial states and bit sequences. Intersymbol interference is shown to affect crosstalk voltage and propagation delay depending on bus throughput and the amount of inductance. Next, a model is proposed for the switching current of a coupled bus. The model is combined with an existing model to evaluate power supply noise. The model is then applied to reduce both functional crosstalk and power supply noise caused by a bus as a trade-off with time. The proposed reduction method is shown to be effective in reducing long-range crosstalk noise. The effects of process variation on encoded signaling are then modeled. In encoded signaling, the input signals to a bus are encoded using additional signaling circuitry. The proposed model includes variation in both the signaling circuitry and in the wires to calculate the total delay variation of a bus. The model is applied to study level-encoded dual-rail and 1-of-4 signaling. In addition to regular voltage-mode and encoded voltage-mode signaling, current-mode signaling is a promising technique for global communication. A model for energy dissipation in RLC current-mode signaling is proposed in the thesis. The energy is derived separately for the driver, wire and receiver termination.

Effects of Country of Origin on Consumer Product Evaluations: Finnish clothing products in the minds of Russian tourists

Companies operating in today’s highly internationalized markets consider product differentiation the key priority in pursue to attain a constant competitive advantage in challenging global environment (Baker and Ballington 2002, 158). The main driver affecting companies’ differentiation actions was described as early as 1912 by one of the marketing pioneers A. W. Shaw (1912, 710) as meeting human wants more accurate than the competition, and thus increasing customers’ perceived value and satisfaction. Dickson and Ginter (1987, 2) point out in their study based on earlier research by Chamberlin (1965) and Porter (1976) that differentiation can be based on either tangible characteristics of a product such as design or intangible characteristics such as a brand name and country of origin (hereafter referred to as COO). The concept of COO and its impact on consumers’ evaluation of a product as an extrinsic product cue has been one of the most noteworthy topics in international marketing, having been voluminously examined by over 780 authors in more than 750 academic publications in the past 40 years (Papadopoulos and Heslop 2002, 294). Many of these studies accentuate the significant effect the COO has on consumers’ product attribute evaluations. People routinely associate country images with products and services in order to judge and categorize them based on perceived quality and risk levels; thereby COO can influence the likelihood of a purchase (Peterson and Jolibert 1995, 883-884; Verlegh and Steenkamp 1999, 523). Based on the vast research related to COO in the field of international business, it is widely recognized that the country associated with a product can act in a similar way as the name of a brand and even become a part of product’s total image. Thereby depending on customer’s values and perceptions, the product-country image can either increase or decrease perceived value.

Interdependence of Emerging Eastern European stock markets

One of the main developments in the global economy during the past decades has been the growth of emerging economies. Projections for their long-term growth, changes in the investment climate, corporate transparency and demography point to an increasing role for these emerging economies in the global economy. Today, emerging economies are usually considered as financial markets offering opportunities for high returns, good risk diversification and improved return-to-risk ratios. However, researchers have noted that these advantages may be in decline because of the increasing market integration. Nevertheless, it is likely that certain financial markets and specific sectors will remain partially segmented and somewhat insulated from the global economy for the year to come. This doctoral dissertation investigates several stock markets in Emerging Eastern Europe (EEE), including the ones in Russia, Poland, Hungary, the Czech Republic, Bulgaria and Slovenia. The objective is to analyze the returns and financial risks in these emerging markets from international investor’s point of view. This study also examines the segmentation/integration of these financial markets and the possibilities to diversify and hedge financial risk. The dissertation is divided into two parts. The first includes a review of the theoretical background for the articles and a review of the literature on EEE stock markets. It includes an overview of the methodology and research design applied in the analysis and a summary of articles from the second part of this dissertation and their main findings. The second part consists of four research publications. This work contributes to studies on emerging stock markets in four ways. First, it adds to the body of research on the pricing of risk, providing new empirical evidence about partial stock market segmentation in EEE. The results suggest that the aggregate emerging market risk is a relevant driver for stock market returns and that this market risk can be used to price financial instruments and forecast their performance. Second, it contributes to the empirical research on the integration of stock markets, asset prices and exchange rates by identifying the relationships between these markets through volatility and asset pricing. The results show that certain sectors of stock markets in EEE are not as integrated as others. For example, the Polish consumer goods sector, the Hungarian telecommunications sector, and the Czech financial sector are somewhat isolated from their counterparts elsewhere in Europe. Nevertheless, an analysis of the impact of EU accession in 2004 on stock markets suggests that most of the EEE markets are becoming increasingly integrated with the global markets. Third, this thesis complements the scientific literature in the field of shock and volatility spillovers by examining the mechanism of spillover distribution among the EU and EEE countries. The results illustrate that spillovers in emerging markets are mostly from a foreign exchange to the stock markets. Moreover, the results show that the effects of external shocks on stock markets have increased after the enlargement of the EU in 2004. Finally, this study is unique because it analyzes the effects of foreign macroeconomic news on geographically closely related countries. The results suggest that the effects of macroeconomic announcements on volatility are significant and have effect that varies across markets and their sectors. Moreover, the results show that the foreign macroeconomic news releases, somewhat surprisingly, have a greater effect on the EEE markets than the local macroeconomic news. This dissertation has a number of implications for the industry and for practitioners. It analyses financial risk associated with investing in Emerging Eastern Europe. Investors may use this information to construct and optimize investment portfolios. Moreover, this dissertation provides insights for investors and portfolio managers considering asset allocation to protect value or obtain higher returns. The results have also implications for asset pricing and portfolio selection in light of macroeconomic news releases.

Learning to Understand the Retailers - The New Approach of a Paperboard Manufacturer

The aim of the study is to expand networking between a packaging material manufacturer and retailers in order to develop products which appeal to brand owners and their customers. The in-built targets are to understand the retailer’s role in the value chain, clarify who makes packaging decision of private label products, and canvass the importance of sustainability. The present value chain of the packaging material manufacturer is reviewed first. It is assumed that sustainability could be a common interest, and The Consumer Goods Forum’s “A Global Language for Packaging and Sustainability” report is shortly discussed. The presentation of the most common packaging materials is based on a guide called “Packaging in the Sustainability Agenda: A Guide for Corporate Decision Makers”. The terms manufacturer’s brand and private label are defined. A retail value chain with emphasis on the role of customers as partners is introduced. The study area is the Nordic countries, and the information about Nordic retailers was provided first by desk research. The interviews were made in Finland, Sweden, Norway and Denmark. The study method is qualitative: the intention was to get initial insights, ideas and understandings. The results are compiled under the headings: sustainability, private labels, cooperation and packaging development. Also the reasons for good profitability of private labels are explained. Sustainability or responsibility is a key driver for innovation in the retail sector. Private labels have become brands. The ways of cooperation between a packaging material manufacturer and a retailer could be education and training. Packaging development is of great interest to retailers and they are willing to contribute.

Tiedon jakaminen kolmen ammattikorkeakoulun strategisessa liittoumassa. Case: Federation of Universities of Applied Sciences.

Ammattikorkeakoulut ovat suurten rakenteellisten ja rahoituksellisten muutosten edessä. Rahoitus tulee jatkossa tutkintojen määrään painottuen nykyisen opiskelija-määrän sijaan ja tämä pakottaa ammattikorkeakoulut etsimään keinoja toiminnan tehostamiseksi, joista korkeakoulujen muodostamat liittoumat ovat yksi väline. Tämän tutkimuksen aiheena on tiedon jakaminen kolmen ammattikorkeakoulun muo-dostamassa strategisessa liittoumassa. Tutkimus toteutettiin kvantitatiivisena tutkimuksena, jonka empiirinen osuus toteutet-tiin kyselylomakkeella Hämeen, Lahden ja Laurea-ammattikorkeakoulujen toimijoilta keräten. Vastauksia saatiin 79, vastausprosentin ollessa 62,2 %. Tutkimustulosten perusteella FUASin johdon toimilla, organisaation rakenteella, organisaation kulttuu-rilla ja työilmapiirillä on positiivinen vaikutus tiedon jakamiseen. Lisäksi toimijoiden välinen luottamus ja avoimuus sekä motivaatio parantavat tiedon jakamista FUAS-ammattikorkeakoulujen välillä. Tiedon jakamisesta palkitseminen ja oman edun ta-voittelu eivät vaikuttaneet tilastollisesti merkittävästi FUASissa tapahtuvaan tiedon jakamiseen.

Vauhtikausi. Autoilun sukupuoli 1920-luvun Suomessa

The Age of Speed:Automobility’s Gender in the 1920s Finland The aim of this study is to analyze the connections between automobility and gender in Finland in the 1920s. In this study it is argued that the 1920s was the significant era in the Finnish history of automobility when many of the long-lasting gendered notions and cultural understandings were constructed. This study combines cultural history of technology with gender analysis. As the previous research on gender and technology has recognized, technology is a significant site of gender negotiations. Both from the cultural historical perspective and a gender perspective it is important to understand both technology and gender as cultural constructions. They were linked together and constructed each other. In other words: technology shapes gender and gender shapes technology. Historians of technology like Nina Lerman, Ruth Oldenziel and Arwen Mohun have argued that both gender and technology are about power: social, cultural, economic and political. In this study automobility means technology that can be analyzed in layers of identity, structures, institutions and representations. The source material consists of various types of historical sources, magazines and journals, advertisements, archival material together with films and literature. In the previous studies of the history of automobility gender has often been neglected. The term “gender” has also quite often been misunderstood. Some studies in the field have only focused on the early female drivers. However, far too little attention has been paid to the question, why automobility was considered as masculine sphere only. This study aims to give new insights to the previous interpretations of the history of automobility. As in various other countries also in Finland, the decade of the 1920s is characterized as a period of “modern times.” It was also the era of the automobiles. Although the number of cars in Finland was still low compared to the other European countries and the USA, in press, films and literature, images of automobiles and new women – and men – on the wheel became as an emblem of a new era. The thesis consists of three main chapters. The first main chapter focuses on the conflicts between drivers and non-drivers. The study shows how in the debate of the automobility “a driver” was constantly referred as a man and “a pedestrian” accordingly a woman, even though in the reality there were as much men and women walking on the streets and the roads. Thus, the public debate constructed and reconstructed the gendered traffic system where men were playing the key role. The second main chapter of the study analyses the automobile clubs and the cultural representations. The chapter answers the question how the concept of a driver was gendered. The Automobile clubs and the organizations of professional drivers were in a significant role in developing the early history of traffic in Finland. The Finnish Automobile Club (Suomen Automobiili Klubi, founded in 1919) was the oldest and the most powerful of all automobile organizations. The Finnish Automobile Club accepted women as members from the very beginning. The membership was strictly limited to the upper class and the very first female members were wives and daughters of the male members. However, Doctor of medicine and surgery 316 Karolina Eskelin (1867-1936) the founding member of the Club was an exception to that convention. The male members of the Finnish Automobile Club attended official international meetings and consulted Finnish authorities in traffic and road questions, whereas, female members joined car trips, picnics and social gatherings arranged by the club. Few young female members of the club drove in races and gross-country-tours. The cultural representations of drivers in the Finnish media in the 1920s both deconstructed and reconstructed the concept of gender. In Finnish press in general, motoring was seen as male dominated area. Men were represented as the experts of the automobility. The drivers’ uniforms and the automobile clubs underlined professionalism and expertise which, thus, got masculine meaning. Women were beautiful accessories in the car ads, but they were also becoming a new consumer group in the market. The representations of the female and the male drivers influenced and shaped actively the understandings of femininity and masculinity. In the third main chapter the analysis focuses on the automobile as an artifact.The automobile was considered as an artifact that primarily belonged to the masculine domain. However, the representations of the automobiles were ambivalent. The automobile was both masculine and feminine depending on the context. The representations of the automobile were also used to construct the discourse of heteronormativity.

Building organizational creativity – a multitheory and multilevel approach for understanding and stimulating organizational creativity

Organizational creativity is increasingly important for organizations aiming to survive and thrive in complex and unexpectedly changing environments. It is precondition of innovation and a driver of an organization’s performance success. Whereas innovation research increasingly promotes high-involvement and participatory innovation, the models of organizational creativity are still mainly based on an individual-creativity view. Likewise, the definitions of organizational creativity and innovation are somewhat equal, and they are used as interchangeable constructs, while on the other hand they are seen as different constructs. Creativity is seen as generation of novel and useful ideas, whereas innovation is seen as the implementation of these ideas. The research streams of innovation and organizational creativity seem to be advancing somewhat separately, although together they could provide many synergy advantages. Thereby, this study addresses three main research gaps. First, as the knowledge and knowing is being increasingly expertized and distributed in organizations, the conceptualization of organizational creativity needs to face that perspective, rather than relying on the individual-creativity view. Thus, the conceptualization of organizational creativity needs clarification, especially as an organizational-level phenomenon (i.e., creativity by an organization). Second, approaches to consciously build organizational creativity to increase the capacity of an organization to demonstrate novelty in its knowledgeable actions are rare. The current creativity techniques are mainly based on individual-creativity views, and they mainly focus on the occasional problem-solving cases among a limited number of individuals, whereas, the development of collective creativity and creativity by the organization lacks approaches. Third, in terms of organizational creativity as a collective phenomenon, the engagement, contributions, and participation of organizational members into activities of common meaning creation are more important than the individualcreativity skills. Therefore, the development approaches to foster creativity as social, emerging, embodied, and collective creativity are needed to complement the current creativity techniques. To address these gaps, the study takes a multiparadigm perspective to face the following three objectives. The first objective of this study is to clarify and extend the conceptualization of organizational creativity. The second is to study the development of organizational creativity. The third is to explore how an improvisational theater based approach fosters organizational creativity. The study consists of two parts comprising the introductory part (part I) and six publications (part II). Each publication addresses the research questions of the thesis through detailed subquestions. The study makes three main contributions to the research of organizational creativity. First, it contributes toward the conceptualization of organizational creativity by extending the current view of organizational creativity. This study views organizational creativity as a multilevel construct constituting both of individual and collective (group and organizational) creativity. In contrast to current views of organizational creativity, this study bases on organizational (collective) knowledge that is based on and demonstrated through the knowledgeable actions of an organization as a whole. The study defines organizational creativity as an overall ability of an organization to demonstrate novelty in its knowledgeable actions (through what it does and how it does what it does).Second, this study contributes toward the development of organizational creativity as multi-level phenomena, introducing developmental approaches that face two or more of these levels simultaneously. More specifically, the study presents the cross-level approaches to building organizational creativity, by using an approach based in improvisational theater and considering assessment of organizational renewal capability. Third, the study contributes on development of organizational creativity using an improvisational theater based approach as twofold meaning. First, it fosters individual and collective creativity simultaneously and builds space for creativity to occur. Second, it models collective and distributed creativity processes, thereby, contributing to the conceptualization of organizational creativity.

Reframing the relationship between service design and operations: a service engineering approach

The significance of services as business and human activities has increased dramatically throughout the world in the last three decades. Becoming a more and more competitive and efficient service provider while still being able to provide unique value opportunities for customers requires new knowledge and ideas. Part of this knowledge is created and utilized in daily activities in every service organization, but not all of it, and therefore an emerging phenomenon in the service context is information awareness. Terms like big data and Internet of things are not only modern buzz-words but they are also describing urgent requirements for a new type of competences and solutions. When the amount of information increases and the systems processing information become more efficient and intelligent, it is the human understanding and objectives that may get separated from the automated processes and technological innovations. This is an important challenge and the core driver for this dissertation: What kind of information is created, possessed and utilized in the service context, and even more importantly, what information exists but is not acknowledged or used? In this dissertation the focus is on the relationship between service design and service operations. Reframing this relationship refers to viewing the service system from the architectural perspective. The selected perspective allows analysing the relationship between design activities and operational activities as an information system while maintaining the tight connection to existing service research contributions and approaches. This type of an innovative approach is supported by research methodology that relies on design science theory. The methodological process supports the construction of a new design artifact based on existing theoretical knowledge, creation of new innovations and testing the design artifact components in real service contexts. The relationship between design and operations is analysed in the health care and social care service systems. The existing contributions in service research tend to abstract services and service systems as value creation, working or interactive systems. This dissertation adds an important information processing system perspective to the research. The main contribution focuses on the following argument: Only part of the service information system is automated and computerized, whereas a significant part of information processing is embedded in human activities, communication and ad-hoc reactions. The results indicate that the relationship between service design and service operations is more complex and dynamic than the existing scientific and managerial models tend to view it. Both activities create, utilize, mix and share information, making service information management a necessary but relatively unknown managerial task. On the architectural level, service system -specific elements seem to disappear, but access to more general information elements and processes can be found. While this dissertation focuses on conceptual-level design artifact construction, the results provide also very practical implications for service providers. Personal, visual and hidden activities of service, and more importantly all changes that take place in any service system have also an information dimension. Making this information dimension visual and prioritizing the processed information based on service dimensions is likely to provide new opportunities to increase activities and provide a new type of service potential for customers.

Hitsattavan konstruktion laadun ja rakenteen kehittäminen lyöntipaalutuskoneessa

Työn tavoitteena oli Junttan Oy:n valmistaman lyöntipaalutuskoneeseen kuuluvan tärkeän konstruktion, peruskeilin, laadun ja rakenteen kehittäminen. Työ tehtiin osana Tekesin ja usean yrityksen rahoittamaa HitNet-projektia (Hitsaavan teollisuuden hankintatoimen ja toimitusketjun tehostaminen). Peruskeiliä tutkittiin seuraamalla sen valmistusta Junttan Oy:n omassa tuotannossa sekä alihankintayrityksissä. Ongelmana peruskeilin suunnittelussa ja valmistuksessa olivat hyvin tarkat toleranssirajat sen liukupinnoille. Suurimmat ongelmat syntyivät hitsaamisen tuoman suuren lämmöntuonnin aiheuttamien muodonmuutosten ja särmäyksestä johtuvan takaisinjouston yhteydessä. Näihin ongelmiin pyrittiin kehittämään ratkaisuja peruskeilin rakennetta muuttamalla, Total Welding Management -laatutyökalua hyödyntämällä sekä hitsaustoimintaa ja särmäystä kehittämällä. Peruskeilin suunnittelussa ja valmistuksessa havaittujen ongelmien perusteella kehitettiin useita ratkaisuja, joista yksi otettiin käyttöön ja siitä valmistetaan prototyyppi Junttan Oy:n omassa tuotannossa. Uuden mallin valmistuessa päätetään tuleeko siitä korvaaja edeltäjälleen vai testataanko vielä muita kehitysideoita.

Validation and Selection of Transportation Cost Drivers with Advanced Methods

In today's logistics environment, there is a tremendous need for accurate cost information and cost allocation. Companies searching for the proper solution often come across with activity-based costing (ABC) or one of its variations which utilizes cost drivers to allocate the costs of activities to cost objects. In order to allocate the costs accurately and reliably, the selection of appropriate cost drivers is essential in order to get the benefits of the costing system. The purpose of this study is to validate the transportation cost drivers of a Finnish wholesaler company and ultimately select the best possible driver alternatives for the company. The use of cost driver combinations as an alternative is also studied. The study is conducted as a part of case company's applied ABC-project using the statistical research as the main research method supported by a theoretical, literature based method. The main research tools featured in the study include simple and multiple regression analyses, which together with the literature and observations based practicality analysis forms the basis for the advanced methods. The results suggest that the most appropriate cost driver alternatives are the delivery drops and internal delivery weight. The possibility of using cost driver combinations is not suggested as their use doesn't provide substantially better results while increasing the measurement costs, complexity and load of use at the same time. The use of internal freight cost drivers is also questionable as the results indicate weakening trend in the cost allocation capabilities towards the end of the period. Therefore more research towards internal freight cost drivers should be conducted before taking them in use.

Kaasupoljinohjeen toteuttaminen hybridilinja-auton säätöjärjestelmälle

Sähkö- ja hybridiajoneuvot yleistyvät tiukentuvien päästömääräysten seurauksena, koska sähkömoottoritekniikan avulla ajoneuvon kokonaishyötysuhdetta on mahdollista parantaa merkittävästi. Akkujen kapasiteettiin, kokoon, painoon ja latausaikoihin liittyvien ongelmien vuoksi sekä nestemäistä polttoainetta että sähköä hyödyntävä hybriditekniikka on toistaiseksi pelkkään sähkökäyttöön verrattuna usein toimivampi toteutus. Vanhojen hyötyajoneuvojen hybridikonversiot saattavatkin yleistyä, jos voidaan osoittaa, että konversio on toteutettavissa järkevin resurssein ja voidaan laatia konversion teknisiä haasteita helpottavia ohjeita. Syksyllä 2012 käynnistyi Lappeenrannan Teknillisen Yliopiston vetämä CAMBUS-projekti, jossa on tarkoitus kehittää kaupallisesti tarjolla olevia järjestelmiä pätevämpi hybriditekniikka linja-autokäyttöön. Tämä kandidaatintyö pyrkii kirjallisuuskatsauksen keinoin selvittämään, minkälainen kaasupolkimen toteutus olisi tätä hybridikonversiota ajatellen paras kuljettajan kontrolloiman säätöohjeen käytännön toteutukseen. Lähdemateriaalina on käytetty mm. Boschin ja Automobiltechnische Zeitschriftin ajoneuvoalan käsikirjoja ja oppikirjoja, Volkswagenin koulutuskäsikirjoja ja täydentävästi tieteellisiä artikkeleita ja patentteja. Niiden pohjalta on koottu yleisimmät tämänhetkiset tekniset toteutustavat, pohdittu tiedonsiirron ja sähkömagneettisen yhteensopivuuden haasteita, sekä kokonaissäätöjärjestelmän näkökulmasta säätöohjeen suuretta. Selvityksen perusteella polkimen asentotunnistuksen kannalta oleellista on turvallisuus, eli lähinnä mekaaninen kestävyys ja riittävä häiriösuojaus. Ajoneuvossa ilmeneviä voimakkaita magneettikenttiä hyvin sietävä digitaalinen väyläjärjestelmä voi hyvin toteutettuna myös yksinkertaistaa ajoneuvon sähköjärjestelmän muuta toteutusta. Aineistojen perusteella vääntömomentti on luonnollisin valinta ohjaussuureeksi. Vääntömomenttiohjeen avulla voidaan helposti luoda selkeä ja johdonmukainen tuntuma kuljettajalle voimanlähteiden turvalliseen hallintaan ja se helpottaa myös kommunikointia pidonhallintajärjestelmän ja muiden ajoneuvon hallintaan liittyvien järjestelmien kanssa.