Tukkumyyjästä valikoimaneuvojaksi - toimenkuvan määrittämisen vaiheet

The goal of this research was to describe what are the stages to determining the job describtion of Category Adviser, what are the main tasks and compe¬tences of the Category Adviser and how the co-operation with his interest groups was build. The title of Category Adviser was greated in Rautakesko Ltd. in year 2001 and it is partly comparable with the work of a Sales Representa¬tive. The goal of a Category Adviser is to support retail sales and act between wholesales and retail sales. The theoretical portion of this thesis was done as a study of existing literature of ECR and Category Management, individual competencies, job description and the work of Sales Representatives. The theoretical framework of the thesis is named as "stages to determining the job description of Sales Representative who follows the practices of Category Management". The empirical approach was qualitative and the data was collected by theme interviews and the existing written documents from the company. The empirical findings supported mainly the theoretical framework and a model of "stages to determining the job description of Category Adviser" was build. It created new information because the job title is not being used in other compa¬nies and the environment where Category Adviser acts at the same time as member of retail chain and a supplier is quite unique in Finland. The stages to determining of job description are being governed by the changes in retail sector, Category Management and the retail chain business strategy. The goals of ECR-model and its demands for competence, tasks and organiza¬tional structure also affect the stages to job description. One should also follow the guidelines of job analysis and rules of defining the tasks in written job desciption. The most significant thing affecting the process was retail chain business strategy. It started the process and it affects the environment where Category Adviser works. The study also proved that the co-operation between the interest groups is vey importand but it must be defined in a better way. Through that the co-operation will be better and the work of Category Adviser will be more efficient.

Taloushallinnon toimintastrategia

Tämän tutkimuksen tavoitteena on luoda taloushallinnon toimintastrategia voimakkaasti kasvavalle huonekalualan vähittäiskauppakonsernille. Tavoitteena oli tutkia kasvua ja sen vaikutusta yrityksen taloushallinnon prosesseihin sekä luoda toimiva prosessi kasvun eri vaiheisiin. Tutkimus luokitellaan toimintatutkimukseksi, jonka tavoitteena on kehittää toimintoja tutkimuksen aikana ja sen jälkeen. Tutkimuksen teoriaosassa tarkastellaan kasvua käsitteenä sekä kasvun vaikutuksia yrityksen toimintoihin ja johtamiseen. Toisessa vaiheessa tutustutaan huonekalujen vähittäiskauppaan toimialana sekä luodaan katsaus alan tulevaisuudennäkymiin muuttuvassa liiketoimintaympäristössä. Tämän lisäksi tutkitaan taloushallinnon muuttuneita haasteita yleisesti sekä kasvun tuomia lisähaasteita taloushallinnon toiminnoille. Aineiston perusteella voidaan todeta, että kasvu aiheuttaa yritykselle ja sen johtamiselle aina lisää haasteita. Johdon on kyettävä sopeuttamaan yrityksen toimintoja kuhunkin kasvuvaiheeseen dynaamisessa liiketoimintaympäristössä, jossa pysyvää on vain muutos. Yrityksen kasvaessa toiminnot väistämättä ammattimaistuvat ja institutionaalistuvat, niin myös taloushallinnon johtaminen ja prosessit. Taloushallinnon on pystyttävä toimimaan johdon tukena ja sparraajana kaikissa liiketoimintapäätöksissä. Talousjohdon tehtävänä on myös toimia organisaatiossa taloudellisen tietämyksen levittäjänä ja valmentajana.

Mahdollisuudet pakkausten hiilijalanjäljen pienentämiseen. Case: Kuituvalos

Ilmastonmuutoksen myötä tuotteiden hiilijalanjälkien laskeminen on yleistynyt. Tässä työssä perehdytään pakkausten aiheuttamiin kasvihuonekaasupäästöihin niiden elinkaaren aikana. Työssä lasketaan hiilijalanjälki myymäläpakkaukselle, joka on valmistettu kuituvaloksesta. Vertailua varten lasketaan hiilijalanjälki paisutetusta polystyreenistä valmistetulle pakkaukselle samassa käyttötarkoituksessa. Tavoitteena on selvittää, miten pakkausten kasvihuonekaasutaseet eroavat toisistaan, ja mitkä elinkaaren aikaiset vaiheet muodostavat merkittävimmät päästöt. Työssä käytetään PAS 2050 -ohjeistusta hiilijalanjäljen laskentaan. Laskennassa on huomioitu suorien ja epäsuorien päästöjen lisäksi myös vältetyt päästöt. Tulosten mukaan materiaalien välisen paremmuuden ratkaisee käytetty jätteenkäsittelytapa. Mikäli kuituvalos kierrätetään, on sen hiilijalanjälki paisutettua polystyreeniä (EPS) pienempi. Tarkastellut jätteenkäsittelytavat EPS:lle olivat kaatopaikkasijoitus ja energiahyötykäyttö. Mikäli kuituvalos kompostoidaan tai käytetään hyödyksi energiana, on sen hiilijalanjälki suurempi kuin EPS:n. Kuituvaloksella selkeästi merkittävimmäksi kasvihuonekaasujen aiheuttajaksi osoittautui pakkauksen valmistusvaihe. EPS:llä merkittäviä vaiheita olivat raaka-aineen tuotanto ja kuljetukset. Tulokset antavat kuvan materiaalien ilmastonmuutospotentiaalista, mutta on huomioitava, ettei hiilijalanjälkitarkastelussa huomioida muita pakkausten ympäristövaikutuksia niiden elinkaaren ajalta.

Mahdollisuudet pakkausten hiilijalanjäljen pienentämiseen. Case: kuituvalos

Ilmastonmuutoksen myötä tuotteiden hiilijalanjälkien laskeminen on yleistynyt. Tässä työssä perehdytään pakkausten aiheuttamiin kasvihuonekaasupäästöihin niiden elinkaaren aikana. Työssä lasketaan hiilijalanjälki myymäläpakkaukselle, joka on valmistettu kuituvaloksesta. Vertailua varten lasketaan hiilijalanjälki paisutetusta polystyreenistä valmistetulle pakkaukselle samassa käyttötarkoituksessa. Tavoitteena on selvittää, miten pakkausten kasvihuonekaasutaseet eroavat toisistaan, ja mitkä elinkaaren aikaiset vaiheet muodostavat merkittävimmät päästöt. Työssä käytetään PAS 2050 -ohjeistusta hiilijalanjäljen laskentaan. Laskennassa on huomioitu suorien ja epäsuorien päästöjen lisäksi myös vältetyt päästöt. Tulosten mukaan materiaalien välisen paremmuuden ratkaisee käytetty jätteenkäsittelytapa. Mikäli kuituvalos kierrätetään, on sen hiilijalanjälki paisutettua polystyreeniä (EPS) pienempi. Tarkastellut jätteenkäsittelytavat EPS:lle olivat kaatopaikkasijoitus ja energiahyötykäyttö. Mikäli kuituvalos kompostoidaan tai käytetään hyödyksi energiana, on sen hiilijalanjälki suurempi kuin EPS:n. Kuituvaloksella selkeästi merkittävimmäksi kasvihuonekaasujen aiheuttajaksi osoittautui pakkauksen valmistusvaihe. EPS:llä merkittäviä vaiheita olivat raaka-aineen tuotanto ja kuljetukset. Tulokset antavat kuvan materiaalien ilmastonmuutospotentiaalista, mutta on huomioitava, ettei hiilijalanjälkitarkastelussa huomioida muita pakkausten ympäristövaikutuksia niiden elinkaaren ajalta.

Integrating distributed generation and Smart Grids into single-family house

This study examines Smart Grids and distributed generation, which is connected to a single-family house. The distributed generation comprises small wind power plant and solar panels. The study is done from the consumer point of view and it is divided into two parts. The first part presents the theoretical part and the second part presents the research part. The theoretical part consists of the definition of distributed generation, wind power, solar energy and Smart Grids. The study examines what the Smart Grids will enable. New technology concerning Smart Grids is also examined. The research part introduces wind and sun conditions from two countries. The countries are Finland and Germany. According to the wind and sun conditions of these two countries, the annual electricity production from wind power plant and solar panels will be calculated. The costs of generating electricity from wind and solar energy are calculated from the results of annual electricity productions. The study will also deal with feed-in tariffs, which are supporting systems for renewable energy resources. It is examined in the study, if it is cost-effective for the consumers to use the produced electricity by themselves or sell it to the grid. Finally, figures for both countries are formed. The figures include the calculated cost of generating electricity from wind power plant and solar panels, retail and wholesale prices and feed-in tariffs. In Finland, it is not cost-effective to sell the produced electricity to the grid, before there are support systems. In Germany, it is cost-effective to sell the produced electricity from solar panels to the grid because of feed-in tariffs. On the other hand, in Germany it is cost-effective to produce electricity from wind to own use because the retail price is higher than the produced electricity from wind.

Change of Electricity Distribution Industry: Drivers and Opening Business Opportunities

As a result of the recent regulatory amendments and other development trends in the electricity distribution business, the sector is currently witnessing radical restructuring that will eventually impact the business logics of the sector. This report represents upcoming changes in the electricity distribution industry and concentrates on the factors that are expected to be the most fundamental ones. Electricity network companies nowadays struggle with legislative and regulatory requirements that focus on both the operational efficiency and the reliability of electricity distribution networks. The forces that have an impact on the distribution network companies can be put into three main categories that define the transformation at a general level. Those are: (1) a requirement for a more functional marketplace for energy, (2) environmental aspects (combating climate change etc.), and (3) a strongly emphasized requirement for the security of energy supply. The first point arises from the legislators’ attempt to increase competition in electricity retail markets, the second one concerns both environmental protection and human safety issues, and the third one indicates societies’ reduced willingness to accept interruptions in electricity supply. In the future, regulation of electricity distribution business may lower the threshold for building more weather-resistant networks, which in turn means increased underground cabling. This development pattern is reinforced by tightening safety and environmental regulations that ultimately make the overhead lines expensive to build and maintain. The changes will require new approaches particularly in network planning, construction, and maintenance. The concept for planning, constructing, and maintaining cable networks is necessary because the interdependencies between network operations are strong, in other words, the nature of the operation requires a linkage to other operations.

Ikääntyvät työelämässä. Päihittääkö nuoruus ja koulutus aikuisuuden ja kokemuksen?

The Ageing in Working Life. Do Adolescence and Schooling Beat Adulthood and Experience? This study examines the changes in the work and the work organisations of employees in the fields of health care and retail trade who have turned 45 and their experience of change. In addition, the question of how ageing employees experience their status in post-modern working life is explored. Attention is also focused on the choices and decisions connected with staying at work and retiring. These views are examined in relation to professions and professional cultures. Thematic interviews (N=98) were used to gather the material. The effects of the market liberalistic turn in welfare policy are clearly seen in the everyday work of the health care professions. These changes were examined from the point of view of managing by outcomes and quality assurance, multi-professional cooperation, flexibility in the division of labour, and the spread of market-like procedures. The discourse of those in involved retail trade was dominated by extremely tight global market competition and control of outcomes, and by the structural changes taking place in the retail trade sector. This change discourse was to a large extent a reaction to those changes in the functional environment which were experienced as negative and to the conflict between their own professional identity and professional ethics on the one hand, and their functional environment on the other. There were also obstacles connected with professional culture: defending one's own station and power, guarding the 'frontier', showed up in attitudes towards new management and organisation models or towards structural and functional reforms. The deep structures of professional culture and the mindset of the actors change much more slowly than the functional practices of organisations. For those in a supervisory position, the loss of power due to becoming part of a chain or because of the introduction of a team organisation model was not an easy thing to accept. The nurses and others in related fields felt that they were forced to do work that was below their level of training and professional skill. For sales personnel and those who did assisting work in health care, power and the possibility of having an influence were not so important, as long as they were able to do their work in their own way and were trusted. This view is often completely forgotten, for example, in various organisation models in which power and the possibility of having an influence entwined with power are taken for granted as being clearly positive and desired aspects of job satisfaction. Up to date professional skills were experienced as being important from the point of view of professional identity and self-worth. Thus, training can be understood as a moral obligation, which in turn is intertwined with professional ideology. In the rhetoric of adult education, an adult is expected to be an active player who will seek training again and again if working life so requires. The dark side of this ideology, which leads to feelings of guilt, was apparent in the thoughts of the respondents. Am I never good enough at my job; why must I continually strive for better, additional qualifications? The majority of the respondents evaluated their expertise as being at quite a high level. This self-confidence did not extend to applying for a job. Job recruitment was seen as a situation in which age discrimination reached its peak. The interviewees were unanimous about the idea that society favours the young. Especially among those in the retail trade sector, there was a feeling that it would be difficult, if not impossible, to find a new job of the same level or a permanent post if they were made redundant. Age discrimination was also apparent in the retail trade field in the form of older employees being retired against their will or transferred to other tasks. It was felt that ruthless forced retirement of older workers was part of the personnel policy of some organisations. The importance of one's outward appearance was connected with the theme of discrimination. This phenomenon is described using the concept of the double standard of ageing in feminist research. An ageing woman is relegated to an inferior position due to both her age and her sex. A culture that would both make possible and allow various types of choices regardless of age, which is described as being characteristic of the post-modern era, does not seem to be very topical in the practice of working life. It is important for employees that the management and the personnel policy that is being implemented makes them feel like both their contribution and they as individuals are appreciated, that their opinions are listened to and that they are noticed as persons. The interviewees hoped for gratitude and a concern for the well-being of employees that shows in everyday life. They valued training and activities aimed at maintaining their work ability, but thought that better coping at work and a pleasant working environment cannot be achieved through such measures as along as the foundation is 'in a mess'. Development of the quality of working life is the only thing that can improve job satisfaction and get people to remain in the work force longer than at present. There should be a sufficient number of properly trained employees at the work place. It was important to the respondents that they be able to stay on their job to the end with honour, since compromising with their own quality standards or acting contrary to their ideal self-image in terms of professional ethics would strike a blow to their professional self-esteem. They called for the development of various types of workplace flexibility, and felt that they have the right to a lightened workload and to early retirement. Early retirement was even seen as an altruistic deed: it would free up a place for younger workers. Thoughts of retirements were explained by familiar factors such as health and finances, life situation, the enticement of free-time, as well as by various factors related to work. It is very important to ageing employees that their work has meaningful content. The values related to self-fulfilment are felt to be of great importance, and if they cannot be realised at work, the respondents wanted more free time, either through retirement or in the form of flexibility in working life.

Kansainvälisten tilinpäätösstandardien ja vakavaraisuussäännöstön vaikutukset Suomessa toimivien vähittäispankkien vakavaraisuuteen laskusuhdanteessa

Globaalin rahoituskriisin myötä pankkien vakavaraisuus on noussut yleisen kiinnostuksen kohteeksi. Pankkien toimintaa säädellään tarkasti ja kriisin esille nostamien ongelmakohtien perusteella säännöksiin ollaan edelleen tekemässä muutoksia. Tämän tutkimuksen tavoitteena on selvittää minkälaiset vaikutukset kansainvälisillä tilinpäätösstandardeilla, IFRS, ja uudistetulle vakavaraisuussäännöstöllä, Basel 2, on pankkien vakavaraisuuteen laskusuhdanteessa. Tutkimus toteutettiin tutkimalla viiden Suomessa toimivan pankin raportointia. Tutkimuksen tuloksena nousi esille suurimpana vakavaraisuuteen vaikuttavana tekijänä Basel 2:n käyttöönotto. Tämän lisäksi pankkien kasvanut luottoriski, lisääntyneet arvonalentumiskirjaukset lainoista ja muista saamisista sekä käyvän arvon käsittelyn aiheuttamat alaskirjaukset vaikuttivat tutkimusproposition mukaisesti pankkien vakavaraisuuteen, mutta pankkien väliltä löytyi merkittäviä eroja.