Polysulfidiprosessin vaikutukset höyrynkulutukseen sulfaattisellutehtaassa

Diplomityön tavoitteena on kartoittaa höyrynkulutuksen merkittävimmät muutokset sellutehtaalla siirryttäessä sulfaattimassan valmistuksesta polysulfidiselluprosessiin. Työssä esitellään sulfaattisellun valmistusprosessi ja polysulfidin vaatimat muutokset selluprosessissa erityisesti höyrynkulutuksen kannalta. Sellutehtaan höyrynkulutusta ja sen mahdollisia sekä todennettuja muutoksia tarkastellaan suhteessa tehtaan selluntuotantoon. Diplomityössä analysoidaan muutoksiin johtaneita syitä ja erityisesti peilataan niitä ennalta odotettuihin muutoksiin, joita kandidaatintyö ”Polysulfidiprosessi sulfaattisellutehtaassa” (Szepaniak 2014) esitti kirjallisuuden pohjalta. Tutkimus tehdään tutustuen dokumenttilähteisiin sekä erityisesti hankkimalla lisätietoa ja käytännön näkemystä asiantuntijahaastatteluista. Työssä käytetään esimerkkinä tyypillistä modernia sellutehdasta, jonka perusteella tarkasteltavat osaprosessit ovat valikoituneet. Tutkimustulosten perusteella esitetään jatkotutkimus- ja kehityskohteita. Sulfaattiprosessiin tehtävät muutokset käsittävät keittolipeän muuttamisen polysulfidipitoiseksi, polysulfidin valmistusprosessin (MOXY) sekä keiton muuttamisen siten, että polysulfidin vaikutus voidaan maksimoida. Polysulfidiprosessi vaikuttaa merkittävästi lipeäkiertoon ja keittämöön. Keittämön höyrynkulutus kasvaa, haihduttamon kuorma vähenee ja soodakattilan lämmöntuotanto heikkenee. Muilla osastoilla ominaishöyrynkulutuksen muutokset ovat tilastollisesti merkityksettömiä. Höyrynkulutuksella on huomattava merkitys modernin sellutehtaan tuotanto- ja kustannustehokkuuteen, sillä säästetyllä ylijäämähöyryllä voidaan tuottaa myyntisähköä. Uusiutuvan energian tuottajana ja ympäristövastuullisena toimijana sellutehtaiden on järkevää pyrkiä vähentämään omaa höyrynkulutustaan ja lisäämään sitä kautta sähköntuotantoaan.

Kallet til livets embete : mødre i helse og lidelse

Mothers represent the natural caring. Natural caring is the object of caring science and of research interest because it establishes the central core of professional caring. In this study, we encounter patients who are mothers in need of care in a psychiatric context. Motherhood involves taking responsibility that extends beyond one's own life, because the child represents possibilities in a yet unknown future. Understanding and knowledge about the mothers' struggle in health and suffering are of crucial importance to enable clinical practice to make provisions for and adapt to the individual patient. The overall purpose of this dissertation is to illuminate how the innermost essence of caring emerges in health and suffering in patients who are mothers in psychiatric care. The purpose of the study in a clinical sense is to seek to understand and illuminate the patient's inner world in health and suffering in terms of contextual, existential, ontological and ethical dimensions. The dissertation is exploratory and descriptive in nature and encompasses induction, deduction and abduction as logics tools of reasoning. A theoretical model of natural caring and a universal theoretical model of the innermost essence of caring is developed as seen from the patient's world in a psychiatric context. The dissertation is anchored in human science's view of the human being and the world and in caring science's perspective. Caring science's view of the human being as a unity comprising body, soul and spirit is central in the study's concept of the patient. This multi-dimensional conception of the human being encompasses the dissertation's basic values and is decisive for choice of methodology. Hermeneutic epistemology guided the interpretation of the empirical data, the paradigmatic theses and assumptions. The dialectical movement in interpretation moves back and forth between empirical data, caring science theory and philosophical theory and reveals deeper insight into meaningful content in the clinical context. The interpretation process comprises four levels of abstraction: rational, contextual, existential and ontological. Hermeneutic philosophy guides the inductive and deductive approach to interpretation, as well as the movement between the clinical context and the caring science paradigm. In this encounter between the visible and invisible reality, the image of natural caring – motherliness emerged. The dissertation consists of four studies. The first study is a systematic review of nineteen research articles. The three other studies are hermeneutical interpretations based on text materials from open interviews. Fifteen participants were interviewed, all of whom are mothers of children between 0 and 18 years of age. All were outpatients in the psychiatric specialist health service. In the interpretation process, the mothers' struggle in health and suffering emerges as a struggle between the inner and outer world. Being a mother and patient in health and suffering in a psychiatric context means to struggle to be oneself, to create oneself, to live and realize one's good deeds as a mother and human being. To be oneself, to possess oneself as a mother is not only a question of tending, playing and learning in order to master a practical situation or to survive. It involves constituting a deep, inner desire to courageously create oneself so that the child is able to realize his or her potential in health and suffering. Motherliness manifests itself in caring as a call to ministering humanity and life. The voice of motherliness is understood as the voice of life—the eternal, inner call of love and freedom. The inner call craves fulfilment. Motherliness in natural caring does not retreat. Motherliness defines the Other as freedom and proceeds without regard for all other exterior requirements to realizing wellbeing. The inner essence of caring is attentive, aware and heeds the call of the heart. The innermost essence of caring is to be and to make oneself responsible for the Other. Responsibility cannot be relinquished; free choice consists in whether or not to follow the call. To renounce the inner call to responsibility is to deny oneself and one's dignity as a human being. The theoretical models provide clinical and systematic caring science with knowledge and understanding based on the natural caring spirit inherent in the human being. The study elucidates and strengthens the ontological basic assumptions about the human being as a unity of body, soul and spirit, the sanctity of the human being and the core of caring, ethos. The results of the dissertation will provide clinical practice with knowledge about the inner movements of the mothers' souls in relation to their responsibility as mothers and human beings. Being able to understand the basic conditions for responsibility is crucial for developing care that encompasses mother and child and the mutual relationship between them. This is basic knowledge for developing attitudes and actions that meet and provide for the needs of the patient as mother and as a whole, suffering human being.

Adaptive Dynamics of Resource Specialization

Ecological specialization in resource utilization has various facades ranging from nutritional resources via host use of parasites or phytophagous insects to local adaptation in different habitats. Therefore, the evolution of specialization affects the evolution of most other traits, which makes it one of the core issues in the theory of evolution. Hence, the evolution of specialization has gained enormous amounts of research interest, starting already from Darwin’s Origin of species in 1859. Vast majority of the theoretical studies has, however, focused on the mathematically most simple case with well-mixed populations and equilibrium dynamics. This thesis explores the possibilities to extend the evolutionary analysis of resource usage to spatially heterogeneous metapopulation models and to models with non-equilibrium dynamics. These extensions are enabled by the recent advances in the field of adaptive dynamics, which allows for a mechanistic derivation of the invasion-fitness function based on the ecological dynamics. In the evolutionary analyses, special focus is set to the case with two substitutable renewable resources. In this case, the most striking questions are, whether a generalist species is able to coexist with the two specialist species, and can such trimorphic coexistence be attained through natural selection starting from a monomorphic population. This is shown possible both due to spatial heterogeneity and due to non-equilibrium dynamics. In addition, it is shown that chaotic dynamics may sometimes inflict evolutionary suicide or cyclic evolutionary dynamics. Moreover, the relations between various ecological parameters and evolutionary dynamics are investigated. Especially, the relation between specialization and dispersal propensity turns out to be counter-intuitively non-monotonous. This observation served as inspiration to the analysis of joint evolution of dispersal and specialization, which may provide the most natural explanation to the observed coexistence of specialist and generalist species.

Tuotannonohjausmallin kehitys asiantuntijaorganisaatioon

Tässä diplomityössä tutkitaan sitä, miten kehitetään asiantuntijaorganisaatioon soveltuvaa tuotannonohjausmallia, jota käytettäisiin pääasiassa työkaluna asiantuntijatyön ohjauksessa. Kehitettävän mallin logiikan ja rakenteen tulisi tuottaa mitattavissa olevaa tietoa, jota pystytään käyttämään päätöksenteon tukena. Tutkimuksen tuloksena havaittiin, että asiantuntijatuotannon johtamisessa vanhojen perinteisten teollisuuden johtamismallien avulla johtaminen voi tuoda pelkkää haittaa ja työntekijöiden motivaatio laskee. Asiantuntija tarvitsee signaaleja työn tuottavuudesta ja säännöllistä läpikäyntiä johtajansa kanssa. Tuloksena saatiin erilaisia Excel-pohjaisia työkaluja, joiden malleja voidaan käyttää myös tulevaisuudessa yrityksen tuotantojärjestelmissä.

Plant-Herbivore Interaction in a Fragmented Landscape: Local Adaptation and Inbreeding

Reciprocal selection between interacting species is a major driver of biodiversity at both the genetic and the species level. This reciprocal selection, or coevolution, has led to the diversification of two highly diverse and abundant groups of organisms, flowering plants and their insect herbivores. In heterogeneous environments, the outcome of coevolved species interactions is influenced by the surrounding community and/or the abiotic environment. The process of adaptation allows species to adapt to their local conditions and to local populations of interacting species. However, adaptation can be disrupted or slowed down by an absence of genetic variation or by increased inbreeding, together with the following inbreeding depression, both of which are common in small and isolated populations that occur in fragmented environments. I studied the interaction between a long-lived plant Vincetoxicum hirundinaria and its specialist herbivore Abrostola asclepiadis in the southwestern archipelago of Finland. I focused on mutual local adaptation of plants and herbivores, which is a demonstration of reciprocal selection between species, a prerequisite for coevolution. I then proceeded to investigate the processes that could potentially hamper local adaptation, or species interaction in general, when the population size is small. I did this by examining how inbreeding of both plants and herbivores affects traits that are important for interaction, as well as among-population variation in the effects of inbreeding. In addition to bi-parental inbreeding, in plants inbreeding can arise from self-fertilization which has important implications for mating system evolution. I found that local adaptation of the plant to its herbivores varied among populations. Local adaptation of the herbivore varied among populations and years, being weaker in populations that were most connected. Inbreeding caused inbreeding depression in both plants and herbivores. In some populations inbreeding depression in herbivore biomass was stronger in herbivores feeding on inbred plants than in those feeding on outbred ones. For plants it was the other way around: inbreeding depression in anti-herbivore resistance decreased when the herbivores were inbred. Underlying some of the among-population variation in the effects of inbreeding is variation in plant phenolic compounds. However, variation in the modification of phenolic compounds in the digestive tract of the herbivore did not explain the inbreeding depression in herbivore biomass. Finally, adult herbivores had a preference for outbred host plants for egg deposition, and herbivore inbreeding had a positive effect on egg survival when the eggs were exposed to predators and parasitoids. These results suggest that plants and herbivores indeed exert reciprocal selection, as demonstrated by the significant local adaptation of V. hirundinaria and A. asclepiadis to one another. The most significant cause of disruption of the local adaptation of herbivore populations was population connectivity, and thus probably gene flow. In plants local adaptation tended to increase with increasing genetic variation. Whether or not inbreeding depression occurred varied according to the life-history stage of the herbivore and/or the plant trait in question. In addition, the effects of inbreeding strongly depended on the population. Taken together, inbreeding modified plant-herbivore interactions at several different levels, and can thus affect the strength of reciprocal selection between species. Thus inbreeding has the potential to affect the outcome of coevolution.

IAS 36 -tilinpäätösstandardin mukainen liikearvon arvonalentumistestaus ja sen tuomat haasteet tilintarkastukselle

Tämän tutkimuksen tavoitteena oli selvittää millaisia haasteita IAS 36 Omaisuuserien arvon alentuminen -tilinpäätösstandardi luo tilintarkastajille. Huomiota kiinnitettiin erityisesti tilintarkastajan näkökulmaan arvonalentumistestauksen osa-alueista ja niissä esiintyvistä haasteista. Myös yritysten kohtaamia haasteita arvonalentumistestauksen laatimisessa käytiin läpi tutkimuksessa käyttäen hyödyksi IFRS-asiantuntijan näkökulmaa. Liikearvon arvonalentumistestauksen tuomia muutoksia liikearvon tilinpäätöskäsittelyyn verrattiin aiemmin käytössä olleisiin suunnitelman mukaisiin poistoihin. Tutkimusmenetelmä oli laadullinen ja empiirinen aineisto kerättiin neljän KHT-tilintarkastajan ja kahden IFRS-asiantuntijan haastatteluista. Haastattelut analysoitiin teemoittelemalla litteroitu haastatteluaineisto. Tutkimuksen tulokset viittaavat siihen, että tilintarkastajien kohtaamat haasteet nähdään liittyvän ensisijaisesti arvionvaraisiin tulevaisuuden rahavirtojen ennusteiden tarkastamiseen sekä monimutkaisen arvonalentumistestauksen osa-alueiden hallitsemiseen. Arvonalentumistestauksen nähdään lisäävän tilintarkastajan työmäärää sekä tilintarkastusriskiä.

How Is Credit Risk Estimated? Discussion and Evidence based on Cross-Industry Sample Utilizing the KMV Model

The purpose of this thesis is to focus on credit risk estimation. Different credit risk estimation methods and characteristics of credit risk are discussed. The study is twofold, including an interview of a credit risk specialist and a quantitative section. Quantitative section applies the KMV model to estimate credit risk of 12 sample companies from three different industries: automobile, banking and financial sector and technology. Timeframe of the estimation is one year. On the basis of the KMV model and the interview, implications for analysis of credit risk are discussed. The KMV model yields consistent results with the existing credit ratings. However, banking and financial sector requires calibration of the model due to high leverage of the industry. Credit risk is considerably driven by leverage, value and volatility of assets. Credit risk models produce useful information on credit worthiness of a business. Yet, quantitative models often require qualitative support in the decision-making situation.

Sustainable sourcing in global supply network: assessment of geographic challenges and management methods Case: Stora Enso

The purpose of this work was to describe and compare sourcing practices and challenges in different geographies, to discuss possible options to advance sustainability of global sourcing, and to provide examples to answer why sourcing driven by sustainability principles is so challenging to implement. The focus was on comparison between Europe & Asia & South-America from the perspective of sustainability adoption. By analyzing sourcing practices of the case company it was possible to describe main differences and challenges of each continent, available sourcing options, supplier relationships and ways to foster positive chance. In this qualitative case study gathered theoretical material was compared to extensive sourcing practices of case company in a vast supplier network. Sourcing specialist were interviewed and information provided by them analyzed in order to see how different research results and theories are reflecting reality and to find answers to proposed research questions.

Pk-yrityksen kansainvälistyminen – Case Hakaniemen Metalli Oy

Tutkimuksen tavoitteena oli selvittää kansainvälistymisteorioiden toimivuus laadittaessa kohdeyrityksen hankkimalle juustolaiteliiketoiminnalle kansainvälistymisstrategian linjaukset. Taustamateriaalina tutkittiin laajalti kohdeyrityksen näkökulmasta valittujen kansainvälistymisteorioiden esille tuomia kansainvälistymisen haasteita, edellytyksiä sekä toteuttamismuotoja. Lisäksi tutkittiin kohdeyrityksen juustolaiteliiketoiminnan historian aikana toteutuneet kansainvälistymisvaiheet ja verrattiin niitä vastaaviin kansainvälistymisteorioihin. Juustolaiteliiketoiminnan kansainvälistymistä varten haastateltiin juustoalan asiantuntijoita, juustoliiketoiminnan entisiä avainhenkilöitä sekä kohdeyrityksen johtoa ja hallituksen jäseniä. Juustomarkkinoiden laajuus ja houkuttelevuus sekä alan tärkeimmät kilpailijat analysoitiin tehdyn markkinaselvityksen avulla. Kerätyn tutkimusmateriaalin perusteella laadittiin kohdeyrityksen juustolaiteliiketoiminnalle kansainvälistymisstrategian linjaukset. Johtopäätöksenä todetaan aikaisemmin tehtyjen tunnettujen kansainvälistymisteorioiden yhdistelemisen käyttökelpoisuus tapauskohtaisesti sovellettuna useimpien teollisuudenalan pk-yritysten kansainvälistymissuunnitelmien laadinnassa. Jatkotutkimuksia ehdotetaan tehtäväksi globalisaation ja digitalisoitumisen avatessa uusia kansainvälistymismahdollisuuksia.

Spare Part Management of Bubbling Fluidized Bed Boiler

Energy generation industry is very capital-intensive industry. Productivity and availability requirements have increased while competition and quality requirement have increased. Maintenance has a significant role that these requirements can be reached. Even maintenance is much more than repairing faults nowadays, spare parts are important part of maintenance. Large power boilers are user-specific therefore features of boilers vary from project to project. Equipment have been designed to follow the customer’s requirements therefore spare parts are mainly user-specific also. The study starts with literature review introducing maintenance, failure mechanisms, and systems and equipment of bubbling fluidized bed boiler. At the final part spare part management is discussed from boiler technology point of view. For this part of the study science publications about spare part management are utilized also some specialist from a boiler technology company and other original equipment manufacturers were interviewed. Spare part management is challenging from the boiler supplier point of view and the end user of spare parts has a responsibility of stocking items. Criticality analysis can be used for finding most critical devices of the process and spare part management shall focus to those items. Spare parts are part of risk management. Stocking spare parts is increasing costs but then high spare part availability is decreasing delay time caused by fault of item.