Käyttöpääoman mittaaminen valmistavassa teollisuudessa

Käyttöpääoman hallinta on yrityksille tärkeä osa talouden hallintaa. Tehokkaalla käyttöpääoman hallinnalla pystytään vaikuttamaan positiivisesti yrityksen kannattavuuteen ja maksuvalmiuteen. Tämän tutkielman tavoitteena on selvittää käytetyimmät käyttöpääoman mittarit prosessinäkökulmasta, sekä analysoida mittareiden antamia tuloksia. Prosessinäkökulman mittarit kertovat käyttöpääoman tarpeen päivissä. Prosessinäkökulman mittareiden laskemiseksi tarvitaan harvemmin tietoa, joka on vain ylimmän johdon käytettävissä. Tutkielma on kirjallisuustutkimus, jonka lähteinä on käytetty kirjallisuutta ja tieteellisiä artikkeleita. Empiirisessä osassa on laskettu käyttöpääomamittareiden tulokset kolmelle valmistavan teollisuuden yritykselle, sekä analysoitu tutkimustuloksia. Tunnusluvut on koottu yritysten julkisten tilinpäätösten perusteella. Käyttöpääomalle löytyi prosessinäkökulmasta vain muutamia mittareita. Kaikki käyttöpääomalle löydetyt prosessinäkökulman mittarit olivat joko käyttöpääomasyklin osakokonaisuuksia tai sen variaatioita. Käyttöpääomasykli osoittautui käytetyimmäksi prosessinäkökulman mittariksi tutkielmassa käytettyjen artikkeleiden perusteella.

Utilization of Particle Image velocimetry in PPOOLEX condensation experiments

Particle Image Velocimetry, PIV, is an optical measuring technique to obtain velocity information of a flow in interest. With PIV it is possible to achieve two or three dimensional velocity vector fields from a measurement area instead of a single point in a flow. Measured flow can be either in liquid or in gas form. PIV is nowadays widely applied to flow field studies. The need for PIV is to obtain validation data for Computational Fluid Dynamics calculation programs that has been used to model blow down experiments in PPOOLEX test facility in the Lappeenranta University of Technology. In this thesis PIV and its theoretical background are presented. All the subsystems that can be considered to be part of a PIV system are presented as well with detail. Emphasis is also put to the mathematics behind the image evaluation. The work also included selection and successful testing of a PIV system, as well as the planning of the installation to the PPOOLEX facility. Already in the preliminary testing PIV was found to be good addition to the measuring equipment for Nuclear Safety Research Unit of LUT. The installation to PPOOLEX facility was successful even though there were many restrictions considering it. All parts of the PIV system worked and they were found out to be appropriate for the planned use. Results and observations presented in this thesis are a good background to further PIV use.

Pk-yritysten arvonmääritys arvonmääritysmalleilla: tapaustutkimus erään yrityksen kassavirtaperusteisesta arvonmäärityksestä

Tutkielmassa tarkastellaan pk-yritysten arvonmääritystä. Tapaus tutkimus erään pk-yrityksen kassavirtaperusteisesta arvonmäärityksestä.

Lähtö ja paluu : inkerinsuomalaisten oloista Inkerissä ja Suomessa 1900-luvulla

Kirjallisuusarvostelu

DEVELOPING A CROWDSOURCED VIDEOGRAPHIC RESEARCH METHOD FOR CONSUMER CULTURE RESEARCH

The purpose of this study is to develop a crowdsourced videographic research method for consumer culture research. Videography provides opportunities for expressing contextual and culturally embedded relations. Thus, developing new ways to conduct videographic research is meaningful. This study develops the crowdsourced videographic method based on a literature review and evaluation of a focal study. The literature review follows a qualitative systematic review process. Through the literature review, based on different methodological, crowdsourcing and consumer research related literature, this study defines the method, its application process and evaluation criteria. Furthermore, the evaluation of the focal study, where the method was applied, completes the study. This study applies professional review with self-evaluation as a form of evaluation, drawing from secondary data including research task description, screenshots of the mobile application used in the focal study, videos collected from the participants, and self-evaluation by the author. The focal study is analyzed according to its suitability to consumer culture research, research process and quality. Definitions and descriptions of the research method, its process and quality criteria form the theoretical contribution of this study. Evaluating the focal study using these definitions underlines some best practices of this type of research, generating the practical contribution of this study. Finally, this study provides ideas for future research. First, defining the boundaries of the use of crowdsourcing in various parts of conducting research. Second, improving the method by applying it to new research contexts. Third, testing how changes in one dimension of the crowdsourcing models interact with other dimension. Fourth, comparing the quality criteria applied in this study to various other quality criteria to improve the method’s usefulness. Overall, this study represents a starting point for further development of the crowdsourced videographic research method.