Empiirinen analyysi tilitoimiston liikeriskeistä ja niiden hallinnasta

Tämän tutkimuksen aiheena ovat tilitoimiston liikeriskit ja niiden hallinta. Tilitoimistot ovat merkittävässä asemassa tuottaessaan asiakasyrityksistään taloudellista tietoa paitsi yritykselle itselleen myös sen sidosryhmille sekä yhteiskunnalle. Tilitoimiston toimintaa ja samalla riskienhallintaa ohjaa erityisesti hyvä tilitoimistotapa, jonka noudattaminen auttaa ylläpitämään ammatillista arvostusta. Tilitoimiston liikeriskit voidaan jakaa henkilöstöriskeiksi, sopimus- ja vastuuriskeiksi sekä tietoriskeiksi, joihin kuuluvat myös väärinkäytösriskit. Sopimus- ja vastuuriskejä hallitaan kirjallisin toimeksiantosopimuksin vakiosopimusehtoja käyttämällä sekä vastuuvakuutuksin. Tietoriskien hallinnassa apuna ovat salas-sapitosopimukset, tietoturvatoimet ja ohjeet. Väärinkäytösriskejä hallitaan parhaiten ennaltaehkäisemällä. Henkilöstö on tilitoimistojen suurin resurssi, mutta samalla myös suurin riskitekijä. Henkilöstö on myös avainasemassa tilitoimistojen riskienhallinnan toteuttamisessa. Suurimpia henkilöstöön kohdistuvia riskejä ovat avainhenkilöihin, työhyvinvointiin, jaksamiseen, motivaatioon sekä työvoiman saatavuuteen kohdistuvat riskit. Näitä kaikkia pystytään hallitsemaan toimivalla henkilöstöhallinnolla ja varahenkilöjärjestelmillä. Tutkimuksen empiirinen osio toteutettiin satunnaisesti valittuihin eteläsuomalaisiin tilitoimistoihin suunnatulla kyselytutkimuksella. Tutkimustuloksista käy ilmi, että tilitoimistojen tieto-, sopimus- ja vastuuriskien hallinta on hyvällä tasolla, mutta että henkilöstöriskien hallinnassa on jonkin verran parantamisen varaa. Tutkimus vahvistaa myös, että pk-sektorilla toimivien tilitoimistojen kannattaa käyttää kokonaisvaltaista riskienhallintaa liikeriskiensä hallitsemiseen ja toiminnan laadun turvaamiseen.

The Finnish Paper Workers' Union at a crossroads: Labor union representativeness in a changing environment, 1980-2008

This thesis consists of four articles and an introductory section. The main research questions in all the articles refer to the changes in the representativeness of the Finnish Paper Workers' Union. Representativeness stands for the entire entity of external, internal, legal and reputational factors that enable the labor union to represent its members and achieve its goals. This concept is based on an extensive reading of quantitative and qualitative industrial relations literature, which includes works based on Marxist labor-capital relations (such as Hyman's industrial relations studies), and more recent union density studies as well as gender- and ethnic diversity-based 'union revitalization' studies. Müller-Jentsch's German studies of industrial relations have been of particular importance as well as Streeck's industrial unionism and technology studies. The concept of representativeness is an attempt to combine the insights of these diverse strands of literature and bring the scientific discussion of labor unions back to the core of a union's function: representing its members. As such, it can be seen as a theoretical innovation. The concept helps to acknowledge both the heterogeneity of the membership and the totality of a labor union organization. The concept of representativeness aims to move beyond notions of 'power'. External representativeness can be expressed through the position of the labor union in the industrial relations system and the economy. Internal representativeness focuses on the aspects of labor unions that relate to the function of the union as an association with members, such as internal democracy. Legal representativeness lies in the formal legal position of the union – its rights and instruments. This includes collective bargaining legislation, co-decision rules and industrial conflict legislation. Reputational representativeness is related to how the union is seen by other actors and the general public, and can be approximated using data on strike activity. All these aspects of representativeness are path-dependent, and show the results of previous struggles over issues. The concept of representativeness goes beyond notions of labor union power and symbolizes an attempt to bring back the focus of industrial relations studies to the union's basic function of representing its members. The first article shows in detail the industrial conflict of the Finnish paper industry in 2005. The intended focus was the issue of gender in the negotiations over a new collective agreement, but the focal point of the industrial conflict was the issue of outsourcing and how this should be organized. Also, the issue of continuous shifts as an issue of working time was very important. The drawn-out conflict can be seen as a struggle over principles, and under pressure the labor union had to concede ground on the aforementioned issues. The article concludes that in this specific conflict, the union represented its' female members to a lesser extent, because the other issues took such priority. Furthermore, because of the substantive concessions. the union lost some of its internal representativeness, and the stubbornness of the union may have even harmed the reputation of the union. This article also includes an early version of the representativeness framework, through which this conflict is analyzed. The second article discusses wage developments, union density and collective bargaining within the context of representativeness. It is shown that the union has been able to secure substantial benefits for its members, regardless of declining employment. Collective agreements have often been based on centralized incomes policies, but the paper sector has not always joined these. Attention is furthermore paid to the changing competition of the General Assembly, with a surprisingly strong position of the Left Alliance still. In an attempt to replicate analysis of union density measures, an analysis of sectoral union density shows that similar factors as in aggregate data influence this measure, though – due to methodological issues – the results may not be robust. On this issue, it can be said that the method of analysis for aggregate union density is not suitable for sectoral union density analysis. The increasingly conflict-ridden industrial relations predicted have not actually materialized. The article concludes by asking whether the aim of ever-increasing wages is a sustainable one in the light of the pressures of globalization, though wage costs are a relatively small part of total costs. The third article discusses the history and use of outsourcing in the Finnish paper industry. It is shown using Hyman's framework of constituencies that over time, the perspective of the union changed from 'members of the Paper Workers' Union' to a more specific view of who is a core member of the union. Within the context of the industrial unionism that the union claims to practice, this is an important change. The article shows that the union more and more caters for a core group, while auxiliary personnel is less important to the union's identity and constituencies, which means that the union's internal representativeness has decreased. Maintenance workers are an exception; the union and employers have developed a rotating system that increases the efficient allocation of these employees. The core reason of the exceptional status of maintenance personnel is their high level of non-transferable skills. In the end it is debatable whether the compromise on outsourcing solves the challenges facing the industry. The fourth article shows diverging discourses within the union with regard to union-employer partnership for competitiveness improvements and instruments of local union representatives. In the collective agreement of 2008, the provision regulating wage effects of significant changes in the organization or content of work was thoroughly changed, though this mainly reflected decisions by the Labor Court on the pre-2008 version of the provision. This change laid bare the deep rift between the Social Democratic and Left Alliance (ex-Communist) factions of the union. The article argues that through the changed legal meaning of the provision, the union was able to transform concession bargaining into a basis for partnership. The internal discontent about this issue is nonetheless substantial and a threat to the unity of the union, both locally and at the union level. On the basis of the results of the articles, other factors influencing representativeness, such as technology and EU law and an overview of the main changes in the Finnish paper industry, it is concluded that, especially in recent years, the Finnish Paper Workers' Union has lost some of its representativeness. In particular, the loss of the efficiency of strikes is noted, the compromise on outsourcing which may have alienated a substantial part of the union's membership, and the change in the collective agreement of 2008 have caused this decline. In the latter case, the internal disunion on that issue shows the constraints of the union's internal democracy. Furthermore, the failure of the union to join the TEAM industrial union (by democratic means), the internal conflicts and a narrow focus on its own sector may also hurt the union in the future, as the paper industry in Finland is going through a structural change. None of these changes in representativeness would have been so drastic without the considerable pressure of globalization - in particular changing markets, changing technology and a loss of domestic investments to foreign investments, which in the end have benefited the corporations more than the Finnish employees of these corporations. Taken together, the union risks becoming socially irrelevant in time, though it will remain formally very strong on the basis of its institutional setting and financial situation.

Pikavipit – Kuluttajien riistoa vai tiukan valvonnan alla olevaa liiketoimintaa?

Pikavippi on nykykäsityksen mukaan vakuudeton, lyhytaikainen, euromääräisesti pienehkö luotto, joka hankitaan yleensä joko tekstiviestillä tai Internetissä täytettävällä hakemuksella. Luotto maksetaan hakijan tilille asiakkaan suostuttua luotontarjoajan ehtoihin luottotietojen tarkistuksen jälkeen. Tutkielmassa on selvitetty millainen oli lainsäädännöllinen lähtötilanne, kun pikavipit tulivat markkinoille. Lisäksi halusin selvittää lainsäätäjän toimia alaa kohtaan, sekä selvittää ovatko pikaluotot koronkiskontaa tai ovatko ne sitä joskus olleet. Tutkielma toteutettiin lainopillista ja de lege ferenda – menetelmiä käyttäen. Lainsäätäjä on tehnyt kaksi merkittävää lainmuutospakettia pikaluottoja kohtaan erityisesti kuluttajansuojan parantamiseksi. Pikaluotot eivät ole täyttäneet missään vaiheessa koronkiskonnan tunnusmerkistöä. Jos maksamattomat luotot päätyvät oikeuteen perittäviksi niin perintäkulut muodostuvat lain asettamien taulukkohintojen mukaisesti, vaikka kuluttajasta saattaa tuntua kohtuuttomalta maksaa suuria perintäkuluja. Mikäli pikaluotot kielletään, siirtynevät lyhytaikaisten pienluottojen markkinat ainakin osittain pimeille markkinoille tai tarjolle tulee lakia kiertäviä korvaavia lainatuotteita.

Working capital management in the small and medium-sized enterprises Case: Project-based business environment in Flowrox Oy

This Master´s thesis illustrates how growing a business ties up the company´s working capital and what the cost of committed capital. In order to manage a company´s working capital in rapid business growth phase, the thesis suggests that by monitoring and managing the operating and cash conversion cycles of customers´ projects, a company can find ways to secure the required amount of capital. The research method of this thesis was based on literature reviews and case study research. The theoretical review presents the concepts of working capital and provides the background for understanding how to improve working capital management. The company in subject is a global small and medium-sized enterprise that manufactures pumps and valves for demanding process conditions. The company is expanding, which creates lots of challenges. This thesis concentrates to the company´s working capital management and its efficiency through the supply chain and value chain perspective. The main elements of working capital management are inventory management, accounts receivable management and accounts payable management. Prepayments also play a significant role, particularly in project-based businesses. Developing companies´ working capital management requires knowledge from different kind of key operations´ in the company, like purchasing, production, sales, logistics and financing. The perspective to develop and describe working capital management is an operational. After literature reviews the thesis present pilot projects that formed the basis of a model to monitor working capital in the case company. Based on analysis and pilot projects, the thesis introduces a rough model for monitoring capital commitments in short time period. With the model the company can more efficiently monitor and manage their customer projects.

Arpajaislain uudistamisprosessi ja uudistusten vaikutukset rahapelien markkinointiin

Tutkielma kuvaa Suomen arpajaislain muutosprosessia ja sen taustalla olevia tekijöitä sekä muutoksen vaikutuksia rahapelien markkinointiin. Tutkielmassa tarkastellaan erityisesti vuoden 2010 arpajaislain uudistusta ja vaikutuksia. Rahapelejä on kohdeltu Europpan Yhteisöjen lainsäädännössä eri tavalla verrattuna muuhun liiketoimintaan eikä siihen ole sovellettu palveluiden vapaan liikkuvuuden periaatetta samassa mittakaavassa kuin muuhun kaupalliseen toimintaan. Rahapelipalveluiden tarjoaminen internetissä on asettanut valtioiden vanhat rahapelimonopolit uusien haasteiden eteen myös lainsäädännöllisesti. Suomessa valtio on lainmuutoksilla pyrkinyt turvaamaan vallitsevan tilanteen, jossa rahapelipalveluiden tarjoamisesta suomalaisille vastaavat tietyt yhtiöt ja yhdistykset yksinoikeudella. Tutkielma pyrkii kuvaamaan tätä prosessia käyden läpi sen syitä ja seurauksia. Erityishuomion kohteeksi on otettu lakimuutosten vaikutukset ulkomaisten rahapeliyhtiöiden mainontaan suomalaisessa mediassa. Lähteinä on käytetty pääasiassa viranomaislähteitä, mutta tutkielmassa on pyritty tuomaan esille myös rahapelialan toimijoiden näkökulmia.

Design of salient pole PM synchronous machines for a vehicle traction application – Analysis and

This doctoral thesis presents a study on the development of a liquid-cooled frame salient pole permanent-magnet-exited traction machine for a four-wheel-driven electric car. The emphasis of the thesis is put on a radial flux machine design in order to achieve a light-weight machine structure for traction applications. The design features combine electromagnetic and thermal design methods, because traction machine operation does not have a strict operating point. Arbitrary load cycles and the flexible supply require special attention in the design process. It is shown that accurate modelling of the machine magnetic state is essential for high-performance operation. The saturation effect related to the cross-saturation has to be taken carefully into account in order to achieve the desired operation. Two prototype machines have been designed and built for testing: one totally enclosed machine with a special magnet module pole arrangement and another through-ventilated machine with a more traditional embedded magnet structure. Both structures are built with magnetically salient structures in order to increase the torque production capability with the reluctance torque component. Both machine structures show potential for traction usage. However, the traditional embedded magnet design turns out to be mechanically the more secure one of these two machine options.

Keinotekoiset järjestelyt ulosottomenettelyssä

Ulosotolla tarkoitetaan velallisen tuloon ja omaisuuteen kohdistuvaa pakkotäytäntöönpanoa laiminlyötyjen maksujen ja muiden velvoitteiden hoitamiseksi. Ensisijaisesti ulosmittaus tapahtuu velallisen julkisesta omaisuudesta. Mikäli velallinen on keinotekoisia järjestelyjä hyödyntäen siirtänyt omaisuuttaan lähipiirin omistukseen toimien silti tosiasiallisen omistajan tavoin, voidaan omaisuus ulosmitata Ulosottokaaren 4:14 §:n perusteella. Tutkimuksessa on esitelty keinotekoisiin järjestelyihin liittyviä piirteitä ja niiden käsittelyä ulosotossa. Kyseessä on lainopillinen tutkimus, jossa on myös käytetty oikeustapauksia ja tilastoja antamaan syvyyttä ja selvyyttä aiheeseen. Tutkimuksessa saatiin selville, että keinotekoisilla järjestelyillä on paljon yhteistä velallisen rikosten ja keinotekoisten järjestelyn kanssa. Tutkimuksessa havaittiin myös, että asianosaisten oikeuksien toteutumiseen pakkotäytäntöönpanossa on kohdistettava erityistä huomiota. Lisäksi todettiin, että ulosottomenettelyn summaarisen luonteen vuoksi tutkinnallisesti haastavat keinotekoiset järjestelyt on järkevää tarvittaessa siirtää erikoisperinnän käsiteltäväksi. Erikoisperintä toimii ulosottolaitoksen tutkinnallisena osastona tapauksille, joihin normaalissa täytäntöönpanossa eivät riittäisi aika ja resurssit. Keinotekoisia järjestelyjä tutkittaessa kokonaisarvionti ja asianmukainen huolellisuus on tärkeää. Pelkät yksittäiset tunnusmerkit ja indisiot järjestelyn keinotekoisuudesta eivät ole riittäviä sen sivuuttamiseksi. Tutkimuksen perusteella on todettavissa, että keinotekoisen järjestelyn sivuuttamiseen ei lähdetä helposti, koska vaarana on asianosaisten oikeuksien loukkaaminen. Säännös keinotekoisista järjestelyistä on tutkimuksen perusteella erittäin tärkeä ulosottotoimen uskottavuuden turvaamiseksi.

Toimintamallin luominen halutun ympäristöluokitustason saavuttamiseksi uudisrakennusprojektissa

Tämän diplomityön tavoitteena on selvittää miksi uudisrakennushankkeeseen ryhtyvän kannattaa huomioida kestävän rakentamisen vaatimukset ja miten asetettuja kestävän ra-kentamisen tavoitteita voidaan hallita rakennusprojektin aikana. Perinteisesti rakennussektorilla on keskitytty tilaajan tavoitteiden saavuttamiseen kustan-nustehokkaasti ja aikataulussa. Kestävän kehityksen ja vastuullisuuden näkökulmat ovat kuitenkin vahvistuneet viime aikoina. Kestävän rakentamisen hallinta vaatii vielä uusia toimintatapoja ja -malleja, jotta voidaan varmistaa kestävän kehityksen kriteerien mukai-suus läpi hankkeen ja valmiissa rakennuksessa. Ympäristöluokitusjärjestelmien avulla voidaan asettaa kestävän rakentamisen tavoitteita, joita seurataan läpi hankkeen. Diplomityössä selvitetään yksityiskohtaisemmin BREEAM (BRE Environmental Assessment Method)-ympäristöluokitusjärjestelmän käyttämistä kestävän rakentamisen ohjaamisessa. Työssä selvitetään myös miten rakennusten tietomallinnusta voidaan käyttää tukemaan kestävän rakentamisen uudisrakennushanketta. Työ toteutetaan kirjalli-suustutkimuksen, asiantuntijahaastatteluiden ja ympäristöluokitusta hakeneesta esimerkki-kohteesta saatujen tietojen avulla. Diplomityön tuloksena muodostettiin toimintamalli varmistamaan halutun kestävän kehi-tyksen tason saavuttaminen uudisrakennusprojektissa. Toimintamallissa on jaettu vastuut ja tehtävät eri osapuolille koko projektin ajalle tarveselvityksestä käytönaikaan.

“THE PATIENT SURVIVED DESPITE THE TREATMENT”. A study of Finnish health policy and New Public Management. Case: The Government Resolution on the Health 2015 public health programme.

Internationally, Finland has been among the most respected countries during several decades in terms of public health. WHO has had the most significant influence on Finnish health policy and the relationship has traditionally been warm. However, the situation has slightly changed in the last 10-20 years. The objectives of Finnish national health policy have been to secure the best possible health for the population and to minimize disparities in health between different population groups. Nevertheless, although the state of public health and welfare has steadily improved, the socioeconomic disparities in health have increased. This qualitative case study will demonstrate why health is political and why health matters. It will also present some recommendations for research topics and administrative reforms. It will be argued that lack of political interest in health policy leads to absence of health policy visions and political commitment, which can be disastrous for public health. This study will investigate how Finnish health policy is defined and organised, and it will also shed light on Finnish health policy formation processes and actors. Health policy is understood as a broader societal construct covering the domains of different ministries, not just Ministry of Social Affairs and Health (MSAH). The influences of economic recession of the 1990s, state subsidy reform in 1993, globalisation and the European Union will be addressed, as well. There is not much earlier Finnish research done on health policy from political science viewpoint. Therefore, this study is interdisciplinary and combines political science with administrative science, contemporary history and health policy research with a hint of epidemiology. As a method, literature review, semi-structured interviews and policy analysi will be utilised. Institutionalism, policy transfer, and corporatism are understood as the theoretical framework. According to the study, there are two health policies in Finland: the official health policy and health policy generated by industry, media and various interest organisations. The complex relationships between the Government and municipalities, and on the other hand, the MSAH and National Institute for Health and Welfare (THL) seemed significant in terms of Finnish health policy coordination. The study also showed that the Investigated case, Health 2015, does not fulfil all necessary criteria for a successful public health programme. There were also several features both in Health 2015 and Finnish health policy, which can be interpreted in NPM framework and seen having NPM influences.

Pilvipalvelun identiteetin- ja pääsynhallinta palveluna

Työn tavoite on ollut tutkia ja rakentaa pilvipalvelun identiteetin- ja pääsynhallinta liiketoimintapalveluksi yrityksille ja organisaatioille. Lähtökohtana on ollut valmiiden identiteetinhallintaohjelmistotuotteiden käyttäminen kehitettävän palvelutuotteen osana. Työssä on ollut tarkoitus selvittää, voiko identiteetinhallintaa ja pääsynhallintaa tuottaa ja tarjota pilvipalveluna kannattavasti. Tutkimusote on ollut konstruktiivinen ja triangulaatiossa on käytetty useaa menetelmää, jotta on saatu selvä kuva liiketoiminnan luonteesta ja tarpeista. Menetelmiä ovat olleet kyselytutkimus ja peste-analyysi. Lisäksi on tehty liiketoimintasuunnitelma ja palveluliiketoiminnan kuvaus Orsterwalderin canvas- menetelmällä. Jokainen tutkimusosa on ollut oleellinen määritettäessä palvelutuotteen ominaisuuksia, koska tavoite on ollut saada mahdollisimman luotettava ja helppokäyttöinen tuote nopeasti kasvaville pilvipalvelumarkkinoille. Tutkimuksen tuloksena on määritelty malli palveluliiketoiminnan tarpeisiin sopivasta turvallisesta palvelualustasta, joka skaalautuu hyvin pilvipalveluiden käytön lisääntyessä voimakkaasti. Liiketoimintasuunnitelman laskelmien avulla on löydetty käyttäjämäärien alarajat kannattavaan liiketoimintaan. Lisäksi on huomattu palvelun rakenteen auttavan yrityksiä ja organisaatiota suojaamaan pilvipalveluiden käyttäjätunnukset ja salasanat väärinkäytöksiltä, mikä on tarpeellista ja ajankohtaista kaikille organisaatioille, jotka harkitsevat pilvipalveluiden käyttöä ja haluavat tehdä sen tietoturvallisesti. Tutkimuksen tuloksena on pystytty määrittelemään, onko liiketoiminta kannattavaa vai ei sekä palvelun tarvitsemat liiketoimintaelementit.

A cyber security architecture for military networks using a cognitive network approach

Cyber security is one of the main topics that are discussed around the world today. The threat is real, and it is unlikely to diminish. People, business, governments, and even armed forces are networked in a way or another. Thus, the cyber threat is also facing military networking. On the other hand, the concept of Network Centric Warfare sets high requirements for military tactical data communications and security. A challenging networking environment and cyber threats force us to consider new approaches to build security on the military communication systems. The purpose of this thesis is to develop a cyber security architecture for military networks, and to evaluate the designed architecture. The architecture is described as a technical functionality. As a new approach, the thesis introduces Cognitive Networks (CN) which are a theoretical concept to build more intelligent, dynamic and even secure communication networks. The cognitive networks are capable of observe the networking environment, make decisions for optimal performance and adapt its system parameter according to the decisions. As a result, the thesis presents a five-layer cyber security architecture that consists of security elements controlled by a cognitive process. The proposed architecture includes the infrastructure, services and application layers that are managed and controlled by the cognitive and management layers. The architecture defines the tasks of the security elements at a functional level without introducing any new protocols or algorithms. For evaluating two separated method were used. The first method is based on the SABSA framework that uses a layered approach to analyze overall security of an organization. The second method was a scenario based method in which a risk severity level is calculated. The evaluation results show that the proposed architecture fulfills the security requirements at least at a high level. However, the evaluation of the proposed architecture proved to be very challenging. Thus, the evaluation results must be considered very critically. The thesis proves the cognitive networks are a promising approach, and they provide lots of benefits when designing a cyber security architecture for the tactical military networks. However, many implementation problems exist, and several details must be considered and studied during the future work.

Productivity and Services – Safety Telephone Services for the Elderly

Previous research on productivity is often associated with manufacturing or uses manufacturing definitions of productivity. Marketing research on services has not been satisfied with the manufacturing definitions. No universal definition for service productivity exists. The lack of a universal definition highlights the complexity entailed in the concept of productivity. The objective of this study was to investigate service productivity in situations, where traditional ways are in some cases even not possible or are not enough. In one definition of the productivity of service organisations there is the efficiency of the organisation on the input side and on the output side the customers’ perceived quality or value-in-use. To learn about value-in-use, many methods have been developed. A common practice is to make customer opinion surveys in the form of customer questionnaires and interviews. However, customers cannot always be asked directly, for example, because of impaired cognitive abilities. Such cases include the elderly and children. Furthermore, customer opinion surveys are time consuming. In addition, customers do not always know what kind of services they would benefit from. For the empirical part of the study, a business area was identified where traditional ways of measuring value-in-use are difficult or in some cases even not possible. This business area is safety telephone services. These services are most often used by the elderly. The way to define value-in-use here was to assess how well the services offered met customer expectations. Comparing the services customers asked for and the services provided to them indicated whether customer expectations were met. This study showed that customers had their ideas concerning the contents of the services but many times the services provided did not meet these expectations. Organisational efficiency aspirations can decrease customers’ value-in-use. This study found a solution, in which increasing organisational efficiency would go hand-in-hand with increasing customers’ value-in-use; the result being that the organisations’ needs and the service users’ expectations were in line. Value creation for customers produced organisational efficiency and thus increased productivity. In this study, customer expectations were observed by means of wellness technology. With the help of modern technology, customer expectations can be followed quickly and easily and customers can co-create with the organisation. This type of an approach could be useful even in the development of other services for other ages and in different contexts. If a service organisation decreases the number of personnel and, at the same time, tries to offer services to the same or a larger clientele, customers easily notice the change, which is often negative. To avoid harmful decrease in value-in-use, limitations to the aspiration of efficiency should be implemented – one of such is that the organisation is required to meet certain quality standards defined by experts. The aim is to secure that, as a result of efficiency aspirations in the organisation, the quality of the service offerings does not diminish below mutually agreed standards. Traditionally, when productivity in services has been estimated, organisational efficiency has not been combined with both customer expectations and an expert assessment of quality. This study contributes with novel thinking entitled ‘Relationship Management of the Elderly’. This study handles productivity, expert defined quality and value-in-use in an organisational context, which is practically untouched in previous research studies.

Integration of Torrefaction with Steam Power Plant

Torrefaction is one of the pretreatment technologies to enhance the fuel characteristics of biomass. The efficient and continuous operation of a torrefaction reactor, in the commercial scale, demands a secure biomass supply, in addition to adequate source of heat. Biorefinery plants or biomass-fuelled steam power plants have the potential to integrate with the torrefaction reactor to exchange heat and mass, using available infrastructure and energy sources. The technical feasibility of this integration is examined in this study. A new model for the torrefaction process is introduced and verified by the available experimental data. The torrefaction model is then integrated in different steam power plants to simulate possible mass and energy exchange between the reactor and the plants. The performance of the integrated plant is investigated for different configurations and the results are compared.

Elever syns på nätet : multimodala texter och autentiska mottagare

This study is based on the notion that all students are likely to have a computer of some kind as their primary tool at school within a few years. The overall aim is to contribute to the knowledge of what this development of computer-assisted multimodal text production and communication on and over the net may entail in a school context. The study has an abductive approach drawing on theory from Media and Communication studies and from Pedagogy - particularly on media peda-gogy, multimodality, storytelling, conversation research and deliberative democracy – and is based on a DBR project in three schools. The empirical data are retrieved from four school classes, school years 4 and 5, with good access to computers and digital cameras. The classes have used the class blogs to tell the blog visitors about their school work and Skype to communicate with other classes in Sweden and Tanzania. A variety of research methods was employed: content analysis of texts, observations with field notes and camera documentation, interviews with individual students, group interviews with teachers and students, and a small survey. The study is essentially qualitative, focusing on students’ different perceptions. A small quantitative study was conducted to determine if any factors and variables could be linked to each other and to enable comparisons of the surveyed group with other research results. The results suggest that more computers at school offer more opportunities for real-life assignments and the chance to secure an authentic audience to the students’ production; primarily the students’ parents and relatives, students in the same class and at other schools. A theoretical analysis model to determine the degree of reality and authenticity in various school assignments was developed. The results also indicate that having access to cameras for documenting various events in the classes and to an authentic audience can create new opportunities for storytelling that have not been practiced previously at school. The documentary photo invites a viewer into the present tense of the image and the location where the picture was taken, whoever took the picture. It is used by the students and here too, a model has been developed to describe this relationship. The study also focuses on the freedom of expression and democracy. One of the more unexpected findings is that the students in the study did not see that they can influence other people’s perceptions or change various power structures through communication on the web, neither in nor outside of school.

Five Baltic Ports Togehter: Forecasts, Trends and Recommendations

The ports of Stockholm, Tallinn, Helsinki, Naantali and Turku play key roles in making the Central Baltic region accessible. Effective, competitive, eco-friendly and safe port procedures and solutions for the transportation of goods are of major importance for trade in the Baltic Sea region. This report presents the most essential results and recommendations of the PENTA project, which focused on how ports could better comprehend and face current and future challenges facing carriage of goods by sea. Each of the four work packages (WPs) of the PENTA project analysed the changes from a different perspective. WP2 focused on traffic flows between the PENTA ports. Its main emphasis was on the ports, shipowners, and logistics companies that are the key parties in freight transport and on the changes affecting the economy of those ports. In WP3 noise as an environmental challenge for ports was investigated and the analysis also shed light on the relationship between the port and the city. In WP4 procedures related to safety, security and administrative procedures were researched. The main emphasis was on identifying the requirements for the harmonisation of those procedures. Collaboration is highlighted throughout this report. In order to prepare for the future, it was found that ports need to respond to growing competition, increasing costs and shifts in customer demand by strengthening their existing partnerships with other actors in the maritime cluster. Cargo and passenger transport are the main sources of income for most ports. Cargo traffic between the PENTA ports is expected to grow steadily in the future and the outlook for passenger traffic is positive. However, to prepare for the future, ports should not only secure the core activities which generate revenue but also seek alternative ways to make profit. In order to gain more transit traffic, it is suggested that ports conduct a more thorough study of the future requirements for doing business with Russia. The investigation of noise at ports revealed two specific dilemmas that ports cannot solve alone. Firstly, the noise made by vessels and, secondly, the relationship between the port and the surrounding city. Vessels are the most important single noise source in the PENTA ports and also one of the hardest noise sources to handle. Nevertheless, port authorities in Finland and Sweden are held responsible for all noise in the port area, including noise produced by vessels, which is noise the port authority can only influence indirectly. Building housing by waterfront areas close to ports may also initiate disagreements because inhabitants may want quiet areas, whereas port activities always produce some noise from their traffic. The qualitative aspects of the noise question, cooperating with the stakeholders and the communicating of issues related to noise are just as important. We propose that ports should follow the logic of continuous improvement in their noise management. The administrative barriers discussed in this report are mainly caused by differences in international and national legislation, variations in the customs procedures of each country, the incompatibility of the IT systems used in maritime transport, noncompliance with regulations regarding dangerous goods, and difficulties in applying Schengen regulations to vessels from non-EU countries. Improving the situation is out of the hands of the ports to do alone and requires joint action on a variety of levels, including the EU, national authorities and across administrative borders.