An Infant with Food Allergy and Eczema in the Family – The Mental and Economic Burden of Caring

Allergic diseases including food allergy and eczema in an infant in combination with the everyday activities of caring for a family will pose challenges to parents. Only fragments of these challenges are revealed to health care professionals. Families have varying mental, social and economic resources to help them care for an allergic infant, and all such resources are important in determining how families succeed in meeting these challenges and the quality of the infant’s care. This study evaluated the whole burden to the family caused by an infant's allergic disease during the first 24 months of life. As the primary caregiver during this period is usually the mother, her perspective was considered important. Ecocultural theory, which considers families as capable of modifying the positive and negative forces facing them, was taken as the frame of reference. Data were collected as part of an ongoing prospective mother-infant study, and the methods included severity scoring of atopic dermatitis, dietary records, health-related quality of life measurements and assessments of the use of health care services and medications for treating the infant’s eczema, food allergy and asthma. Interviews with mothers were analysed by deductive content analysis on the basis of ecocultural theory and the family empowerment model. The theme “Living an ordinary family life” guided the organization of family activities essential for treating the infant's food allergy and eczema. These activities were sources of both strain and support for the mothers, the allergy-related supporting factors being the mother’s own knowledge of the allergy, hopes for an improvement in the infant’s condition, social support and work. An infant’s food allergy at the age of one year caused considerable strain for the mother in cases where the introduction of new foods into the child’s diet was delayed. This delay was still causing the mother additional strain when the child was 24 months of age. The infants waking at night at the ages of 12 and 24 months because of itching related to eczema caused strain for the mothers. The infants’ health-related quality of life was impaired at ages of 6 and 12 months compared with healthy infants. The principal reasons for impairments were itching, scratching and sleep disturbances at 6 and 12 months and treatment difficulties at 6 months. Problems with getting to sleep were reported at all stages irrespective of eczema and were also present in healthy infants. The economic impact of the treatment of allergic diseases on families during the first 24 months was 131 EUR (2006 value) in cases of eczema and 525 EUR in cases of food allergy. From the societal perspective, the costs of food allergy were a median of 3183 EUR (range 628–11 560 EUR) and of eczema a median of 275 EUR (range 94–1306 EUR). These large variations in costs in food allergy and eczema indicate that disease varies greatly . In conclusion, food allergy and eczema cause extra activities and costs to families which arrange these disease-related activities in such a way that they support the leading family theme “Living an ordinary family life”. Health care professionals should consider this thematic character of family life and disease-related activities in order to ensure that new treatments are sustainable, meaningful and tailored to daily activities. In addition, those mothers who are experiencing difficulties with food allergic infants or infants with eczema should be recognized early and provided with individual encouragement and support from health clinics. In the light of the present results, early detection of symptoms and effective parental guidance can contribute to the well-being and health-related quality of life of the child and family.

Climate driven changes in temperature, pH and food quality : effects on copepod reproduction

Increased emissions of greenhouse gases into the atmosphere are causing an anthropogenic climate change. The resulting global warming challenges the ability of organisms to adapt to the new temperature conditions. However, warming is not the only major threat. In marine environments, dissolution of carbon dioxide from the atmosphere causes a decrease in surface water pH, the so called ocean acidification. The temperature and acidification effects can interact, and create even larger problems for the marine flora and fauna than either of the effects would cause alone. I have used Baltic calanoid copepods (crustacean zooplankton) as my research object and studied their growth and stress responses using climate predictions projected for the next century. I have studied both direct temperature and pH effects on copepods, and indirect effects via their food: the changing phytoplankton spring bloom composition and toxic cyanobacterium. The main aims of my thesis were: 1) to find out how warming and acidification combined with a toxic cyanobacterium affect copepod reproductive success (egg production, egg viability, egg hatching success, offspring development) and oxidative balance (antioxidant capacity, oxidative damage), and 2) to reveal the possible food quality effects of spring phytoplankton bloom composition dominated by diatoms or dinoflagellates on reproducing copepods (egg production, egg hatching, RNA:DNA ratio). The two copepod genera used, Acartia sp. and Eurytemora affinis are the dominating mesozooplankton taxa (0.2 – 2 mm) in my study area the Gulf of Finland. The 20°C temperature seems to be within the tolerance limits of Acartia spp., because copepods can adapt to the temperature phenotypically by adjusting their body size. Copepods are also able to tolerate a pH decrease of 0.4 from present values, but the combination of warm water and decreased pH causes problems for them. In my studies, the copepod oxidative balance was negatively influenced by the interaction of these two environmental factors, and egg and nauplii production were lower at 20°C and lower pH, than at 20°C and ambient pH. However, presence of toxic cyanobacterium Nodularia spumigena improved the copepod oxidative balance and helped to resist the environmental stress, in question. In addition, adaptive maternal effects seem to be an important adaptation mechanism in a changing environment, but it depends on the condition of the female copepod and her diet how much she can invest in her offspring. I did not find systematic food quality difference between diatoms and dinoflagellates. There are both good and bad diatom and dinoflagellate species. Instead, the dominating species in the phytoplankton bloom composition has a central role in determining the food quality, although copepods aim at obtaining as a balanced diet as possible by foraging on several species. If the dominating species is of poor quality it can cause stress when ingested, or lead to non-optimal foraging if rejected. My thesis demonstrates that climate change induced water temperature and pH changes can cause problems to Baltic Sea copepod communities. However, their resilience depends substantially on their diet, and therefore the response of phytoplankton to the environmental changes. As copepods are an important link in pelagic food webs, their future success can have far reaching consequences, for example on fish stocks.

Exploring the role and transformative potential of human rights in development practice and food security : case study from Malawi

Avhandlingen är en analys av den roll som mänskliga rättigheter spelar i utvecklingssamarbete i allmänhet och tre matsäkerhetsprojekt i Malawi i synnerhet. Författaren undersöker huruvida mänskliga rättigheter kan bidra till samhälleliga förändringsprocesser. Undersökningen har en diskursiv syn på mänskliga rättigheter; rättigheter ses som sociala konstruktioner skapade av människor, konstruktioner som förändras i takt med att aktörerna ger dem ny mening. Människorättsbaserade utvecklingsstrategier riktar uppmärksamheten mot olika aktörers skyldigheter samt vikten av att mänskliga rättigheter inte kränks genom utvecklingspolitiska beslut. En analys som utgår från mänskliga rättigheter kan leda till att nya frågor lyfts fram: vem har skyldigheter, vem har rättigheter, och varför förverkligas inte dessa? Fokus flyttas till hur politiska, ekonomiska och juridiska strukturer kan förändras så att de främjar mänskliga rättigheter. Författaren använder empiriskt material från Malawi för att visa vilken roll mänskliga rättigheter och så kallade människorättsprinciper spelar inom tre projekt: (1) ett mathjälpsprojekt; (2) ett rättighetsbaserat projekt med fokus på att stärka strategier för livsuppehälle; (3) ett juridiskt projekt inom ramen för vilket man skapat ett lagförslag om rätten till föda. Analysen visar att det rättighetsbaserade projektet strävade efter den mest djupgående samhälleliga förändringen. Människorättsprinciperna ansvarighet och deltagande handlade inte endast om verksamheten inom projektet utan man strävade även efter att stärka dessa principer mellan medborgare och myndigheter. Rättigheter, som ett sätt att tala, tänka och handla, inte som abstrakta juridiska normer, påverkade de lokala aktörernas sätt att kräva bl.a. tjänster av lokala myndigheter. Teoretiskt kan man säga att det rättighetsbaserade projektet representerar ett aktörsperspektiv på mänskliga rättigheter där aktörernas egna uppfattningar om vad de är berättigade till samt krav på myndigheters ansvar formade vilken mening rättigheterna kom att få.

Long live! : South African HIV-activism, knowledge and power

Då aktivister i den sydafrikanska organisationen Treatment Action Campaign - TAC- demonstrerar för tillgång till bromsmediciner för den fattiga delen av världen, iklädda T-skjortor med texten "HIV-POSITIV", är de offer samtidigt som de är globala aktörer för en rättvisare värld. Denna typ av aktivism, och särskilt mobiliseringen av kvinnor som lever med hiv och kämpar för tillgång till bromsmediciner, utmanar aktuell, hälso- och hiv-forskning. Vidare kastar hiv-aktivismen ljus på globaliseringens effekter på sjukdom och hälsa. TAC är en hälsorörelse som fokuserar på hiv på såväl ett personligt, nationellt som globalt plan. Genom sitt breda perspektiv förskjuter TAC frågan om hiv från att handla om individuell sjukdom till att beröra ett brett spektrum av politiska frågor. Studien "Long Live! HIV-aktivism, knowledge and power", som grundar sig på ett rikt etnografisk material insamlat i Sydafrika under åren 200-2006, visar hur hiv-aktivisterna utmanar dikotomier mellan socialt och medicinskt, mellan behandling och prevention samt mellan aktör och offer. I TAC:s arbete dekonstrueras också de ofta skarpa konstrasterna mellan expert- och lekmannakunskap, eftersom organisationen belyser hur läkare, patienter och aktivister kan samarbeta för en fungerande hälsovård. Studien granskar hur TAC-aktivister, som lever med hiv, agerar som globala aktörer i sitt arbete för förändring. Studien visar vidare hur TAC-aktivister utmanar hur hiv-prevention och -behandling sätts i motsatsförhållande till varandra och hävdar att man inte kan ha det ena utan det andra. Man kan säga att aktivisternas kritik av hälsopolitik synliggör hur teorier om hälsa och sjukdom, måste ta i beaktande det komplexa förhållandet mellan kön, ras, klass och globala maktstrukturer.

Localization, Frequency, and Functions of Filled Pauses: Five American Politicians’ Use of er and erm in the Talk Show Larry King Live

Tämän pro gradu– tutkielman tavoitteena oli testata täytettyjen taukojen (er ja erm) esiintymistiheyttä, sijaintia kieliopillisessa rakenteessa sekä funktioita Kjellmerin (2003) korpus-tutkimuksessa. Materiaalina käytin viiden yhdysvaltalaisen poliitikon puhetta keskusteluohjelmasta Larry King Live. Tutkimuksessani sovelsin Kjellmerin tutkimusmenetelmiä, joita muokkasin huomattavasti suppeampaan materiaaliini sopiviksi. Lähestymistapani oli täten induktiivinen toisin kuin testatussa tutkimuksessa. Materiaalini oli tarkoituksellisesti rajattu, sillä halusin selvittää, kuvaavatko Kjellmerin laajaan materiaaliin perustuvat tutkimustulokset myös täytettyjen taukojen käyttöä suppeammassa materiaalissa. Materiaalini (kokonaisuudessaan 101 minuuttia) transkriboin ortografisesti. Analyysissäni arvioin täytettyjen taukojen esiintymistiheyden puhujakohtaisesti ja koko ryhmälle suhteuttamalla täytettyjen taukojen lukumäärän kokonaissanamäärään. Tämän jälkeen tein perinteisen kielioppianalyysin rakenteista, joita edeltää tai joissa esiintyy täytetty tauko, ja täytettyjen taukojen sijainnin perusteella luokittelin ne sana-, lauseke-, ja lausetasolle. Lopuksi analysoin täytettyjen taukojen käyttöä soveltaen Kjellmerin ehdottamia funktioita (hesitaatio, vuorottelujäsennyksen merkitseminen, huomion herättäminen ja kontaktin luominen, korostus ja korjaus) ja niiden piirteitä omaan materiaaliini. Tutkimukseni perusteella täytetyt tauot esiintyvät tutkitun viiden poliitikon puheessa suhteellisen usein. Puhujakohtaiset eroavaisuudet olivat kuitenkin huomattavat. Kieliopillisen luokitteluni mukaan sana-, lauseke- ja lausetasot eivät täysin kuvaa täytettyjen taukojen sijoittumista, sillä täytetyt tauot edelsivät mm. määre-lauseita, jotka eivät vastaa lausetasoa englannin kielessä. Materiaalini funktioanalyysi osoitti, että täytetyt tauot yleensä vastaavat yhtä tai useampaa Kjellmerin ehdottamaa funktioita. Lisäksi tutkimukseni mukaan täytetyillä tauoilla on ainakin yksi rakenteellinen funktio. Analyysini perusteella Kjellmerin tutkimustulokset ovat siis pääosin sovellettavissa suppeampaan materiaaliin. Puutteiksi hänen tutkimuksessaan osoittautuivat funktioanalyysille tärkeän kontekstuaalisen informaation puute sekä keskittyminen täytettyihin taukoihin, jotka esiintyvät vain tietyissä kielioppirakenteissa. Yleisesti voin tutkimukseni pohjalta todeta, että täytetyt tauot ovat vielä vajaasti tunnettuja ja että kieliopillisen sijoituksen ja funktioiden lisätutkimus on tarpeellista.

CS discourses of co-operatives structuring the food industry

Tämä tutkimus osallistuu tuottaja-osuuskuntiin liittyviin kestävän kehityksen keskusteluihin ja tarjoaa esimerkin pohjoismaisesta ruoantuotannon toimialasta. Tämä tutkimus seuraa kvalitatiivisen tutkimuksen suuntaviivoja ja Fairclough’n kriittinen diskurssianalyysi tarjoaa metodin yritystekstien analyysille. Kieli ymmärretään poststrukturalistisesta näkökulmasta, joka luo kielellisiä identiteettejä ja rakentaa vastuullisuuskeskustelua. Tutkimuksen tavoitteena on kuvata diskurssit, jotka rakentavat vastuullisuuskeskustelua kontekstissaan. Lisäksi tavoitteena on kuvata ja ymmärtää kuinka nämä diskurssit rakentavat rooleja ja identiteettejä ympärilleen sekä kuinka yritystekstit institutionalisoituvat ja vaikuttavat kontekstiinsa. Analyysi määrittää kolme vastuullisuusdiskurssia, jotka kuvaavat yrityskansalaisuutta, liiketoimintalähtöisyyttä ja integriteettiä. Diskurssien tavoitteiden, roolien, ja identiteettien ymmärrys ja vaikutus ympäristöön auttaa laajentamaan tietämystä kestävän kehityksen moniulotteisesta luonteesta. Lisäksi tutkimus muodostaa itsessään äänen osuuskuntatutkimukselle ja kestävän kehityksen ymmärryksen laajentamiselle.

”I expect never to be understood while I live” Ateismi ja ihmisoikeudet Ernestine L. Rosen (1810–1892) ajattelussa

Tässä tutkielmassa käsittelen ateismia ihmisoikeusaktivisti Ernestine L. Rosen (1810–1892) ajattelussa. Ernestine Rose syntyi ja varttui nykyisen Puolan alueella juutalaisghetossa. Varakkaan rabin tyttärenä hän sai juutalaistytöksi poikkeuksellisen laajan koulutuksen, mutta jo varhain hän luopui uskostaan ja myöhemmin julistautui eksplisiittisesti ateistiksi. Lähdettyään kotimaastaan hän matkusti ympäri valistuksen tuulien muovaamaa Eurooppaa, opiskeli ja päätyi lopulta Englantiin, jossa hän tutustui utopistisosialisti Robert Oweniin ja liittyi tämän seuraajiin owenisteihin. Englannista hän muutti vuonna 1836 Yhdysvaltoihin, missä hän teki pääasiallisen uransa universaalien ihmisoikeuksien puolestapuhujana. Hän toimi orjuuden vastaisessa liikkeessä ja taisteli sekä naisten oikeuksien että uskonnottomuuden puolesta. Lähestyn tutkimuskysymystäni ateismin merkityksestä pääasiassa Ernestine Rosen julkisten puheiden ja lehtikirjoitusten kautta. Rosen julkista elämää lukemalla ja kontekstualisoimalla pyrin ymmärtämään sitä, mitä ateismi merkitsi Roselle ja hänen ihmisoikeusajattelulleen. Määrittelen työni uskonnottomuuden kulttuurihistoriaksi. Tarkastelen ateismia elettynä kokemuksena, tapana ymmärtää, jäsentää ja olla osa ympäröivää todellisuutta. Keskeisessä roolissa tutkimuksessani on myös sukupuoli, joka määritti 1800-luvulla Rosen valtaaman julkisen tilan vahvasti maskuliiniseksi tilaksi, kun naisen alueeksi määrittyi yksityisen piiri, koti. Uskonnon ja uskonnottomuuden suhde osoittautui työssäni moniulotteiseksi. Erottautumalla sanoin ja teoin juutalaisuudesta Rose rakensi itselleen ateistin identiteetin, mutta hänen ymmärryksensä juutalaisuudesta erosi kuitenkin protestanttitaustaisten vapaa-ajattelijoiden käsityksestä ja muovasi hänen uskontokritiikkiään omaan suuntaansa. Vahvasti antiklerikaaliseen, mutta uskonnolliseen retoriikkaan nojanneissa reformiliikkeissä hänen retoriikkaansa näyttäytyi myös poikkeuksellisena. Ateismi toi haasteita hänen uralleen, koska naiseuteen kytkeytyi vahvasti ajatus uskonnollisuudesta: uskonnoton nainen oli luonnonoikku ja uhka yhteiskunnalliselle järjestykselle. Samalla ateismista kummunnut näkökulma oli Roselle vahvuus, joka loi uudenlaisia ajattelumahdollisuuksia, jotka kuitenkin kytkeytyivät vahvasti ajan kulttuuriin ja käsityksiin.

Internationalization of SMEs in the Finnish Food Industry

Food industry in Finland has a long tradition and the new trends and the future of Finnish food industry is going towards functional and healthy food for the consumers in and outside Finland. Small companies operating in this industry face many difficulties in trying to compete and expand to new markets, that is why these companies are the key of innovation and they have done many breakthroughs in the food industry as well. It is therefore important to understand the internationalization process these companies follow and entry strategies they use, and moreover how they use their limited resources in order to be successful in international markets. This thesis via a case study approach deals with the issue of internationalization of SMEs and Finnish food industry. This study supports earlier theories of internationalization, primarily the Uppsala model and acknowledges internationalization as an incremental process. Meaning that psychic distance is indeed the major barrier of internationalization, and acquisition of international knowledge requires significant amount of time which influences the level of resource-commitment in foreign markets. It follows that due to the risks involved in foreign markets, the least resource-intensive modes of market entry such as direct and indirect exports are generally preferred at the start of internationalization process. As of what explains the non-conventional rapid internationalization process, we conclude that in an internationalized industry and country with established trade flows like Finland, the context in which firms operate may be less significant than the varying level of entrepreneurial skills and confidence present therein.

Importance of considering food waste in the development of sustainable food packaging systems

Meeting the needs of both present and future generations forms the foundation of sustainable development. Concern about food demand is increasing alongside the continuously growing population. In the pursuit of food security preventing food waste is one solution avoiding the negative environmental impacts that result from producing food unnecessarily. Packages offer one answer to preventing food waste, as they 1) preserve and protect food, 2) introduce the user to the correct way to handle and use the food and package and 3) allow the user to consume the food in its entirety. This thesis aims to enhance the sustainability of food packages by giving special emphasis to preventing food waste. The focus of this thesis is to assist the packaging designer in being able to take into account the requirements for the sustainability of food packages and to be able to integrate these requirements into the product development process. In addition, life cycle methods that can be used as a tool in the packaging design process or in assessing the sustainability of finished food-packaging combinations are evaluated. The methods of life cycle costing (LCC) and life cycle working environment (LCWE) are briefly discussed. The method of life cycle assessment (LCA) is examined more thoroughly through the lens of the literature review of food-package LCA case studies published in the 21st century in three relevant journals. Based on this review and on experiences learned from conducting LCAs, recommendations are given as to how the LCA practitioner should conduct a food packaging study to make most of the results. Two case studies are presented in this thesis. The first case study relates the results of a life cycle assessment conducted for three food items (cold cut (ham), sliced dark bread (rye) and Soygurt drink) and the alternative packaging options of each. Results of this study show that the packaging constitutes only 1–12 % of the total environmental impacts of the food-packaging combination. The greatest effect is derived from the food itself and the wasted food. Even just a small percentage of wasted food causes more environmental impacts than does the packaging. The second case study presents the results of LCC and LCWE analysis done for fruit and vegetable transport packages. In this thesis, the specific results of the study itself are not the focus, but rather the study methods and scope are analysed based on how these complement the sustainability assessment of food packages. This thesis presents reasons why prevention of food waste should be more thoroughly taken into account in food packaging design. In addition, the task of the packaging designer is facilitated by the requirements of sustainable food packaging, by the methods and step-by-step guidance on how to integrate sustainability issues into the design process, and by the recommendations on how to assess the sustainability of food packages. The intention of this thesis is to express the issues that are important in the field of the food packaging industry. Having recognised and implemented these issues, businesses can better manage the risks that could follow from neglecting these sustainability aspects.

Stock Market reaction to the CSR announcements of American fast food companies

The purpose of this study is to examine whether Corporate Social Responsibility (CSR) announcements of the three biggest American fast food companies (McDonald’s, YUM! Brands and Wendy’s) have any effect on their stock returns as well as on the returns of the industry index (Dow Jones Restaurants and Bars). The time period under consideration starts on 1st of May 2001 and ends on 17th of October 2013. The stock market reaction is tested with an event study utilizing CAPM. The research employs the daily stock returns of the companies, the index and the benchmarks (NASDAQ and NYSE). The test of combined announcements did not reveal any significant effect on the index and McDonald’s. However the stock returns of Wendy’s and YUM! Brands reacted negatively. Moreover, the company level analyses showed that to their own CSR releases McDonald’s stock returns respond positively, YUM! Brands reacts negatively and Wendy’s does not have any reaction. Plus, it was found that the competitors of the announcing company tend to react negatively to all the events. Furthermore, the division of the events into sustainability categories showed statistically significant negative reaction from the Index, McDonald’s and YUM! Brands towards social announcements. At the same time only the index was positively affected by to the economic and environmental CSR news releases.

Food system transition towards sustainability: Inside thoughts of pioneers

The objective of this Master’s Thesis is to find individuals’ inducements that assist innovation adoption in the framework of sustainable food system. The purpose of the thesis is to examine the reasons why individuals adopt sustainable approaches, and furthermore, to see by what means the transition to the more sustainable food system could be accelerated. The study’s focal point is on the micro level, even if the wider purpose is to accelerate the holistic change of food system in the near future. The study consists of a literature review and a qualitative research, which is actualized with semi-structured interviews. The results indicate that individuals adopt innovations based on their strong intrinsic motivation. The main inducements were environment-related and health-related aspects, and individual’s deep connection to the countryside. The effect of social circle and doing good actions with the consuming behavior were also highlighted. Strongest barriers to innovation adoption seem to be price sensitivity, lack of easiness, and lack of interest in food. The findings indicate also that the most significant means that could ease the individuals’ decision to adopt an innovation are health-related aspects, educating and learning, environmental aspects, and decreasing the prices. Although the theoretical part of the study highlights the effect of positive reinforcement, the empirical part neglects it.

Food packaging indicators and sensors

Various categories of food packaging indicators namely; VTT, Ageless Eye, Mocon, Åbo Akademi and Impak were selected and incorporated into food trays manufactured at LUT packaging laboratory. Each of these food packaging indicators was used to investigate (visually and qualitatively) the transmission of oxygen through the seal, and tray material, as well as to detect microbial activity within the content of the package. Applications of different methods of gas flushing, content variation and introduction of two distinct levels of oxygen scavengers were employed as treatments to evaluate the packaging performance of the food packaging indicators. Ease of handling of each food packaging indicator was also taken into considerations. Findings showed that for packages, which contained chicken product, the amount of oxygen in the package, measured immediately after the sealing operation on the first day gradually decreased to zero percent by the third day of the storage period. The oxygen level remained at this point throughout the duration of storage for the chicken packages. Besides, level of oxygen in the packages without product continued to increase with the storage time, at moderate rate of 0.1% for 100%N2 and 0.3% for 30%CO2/70%N2 empty packages. More carbon dioxide gas was recorded for packages flushed with 30%CO2/70%N2. Results also revealed that visual analysis of one of the color indicators for example Ageless Eye, conformed to the data derived from the luminescence food-packaging indicator. This shows that packaging operation of the packaging line was considerably stable, and efficient with negligible exception. However, it was found that most of the food packaging indicators investigated in this research study exhibited considerable packaging challenges, such as, reaction with the content of the package (Impak); over sensitivity (Åbo Akademi and Impak); ease of handling problem (Åbo Akademi); and ease of activation problem (VTT indicators). In this study, the strengths and limitations of different indicators were analyzed. This study demonstrates the applicability of various indicators in MAP using chicken package application.

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.