Customer consciousness in the production process of a steel factory

The purpose of this thesis is to examine the level of customer consciousness of the production process employees in a steel factory and to investigate the methods of internal marketing in order to propose development practices to enhance the customer consciousness of the case company employees. The significance of the level of customer consciousness is discussed and practices already implemented affecting the level of customer consciousness in the company are examined. The literature review gives an insight to the role of customer consciousness in the CRM philosophy of a manufacturing company and examines the means of internal marketing in enhancing customer consciousness. In the empirical part of the study, the level and significance of customer consciousness is determined by conducting individual and focus group interviews. The interviews are also used to examine the practices that could function in enhancing the customer consciousness of the employees. Development suggestions to improve the level of customer consciousness in the production process are given based on the results. The level of customer consciousness is at a poor level in the production process and influences above all on work motivation and job satisfaction, but possibly on customer satisfaction as well. The enhancement of customer consciousness in the production process should be done e.g. by ensuring the distribution of right knowledge coherently to all of the employees, gathering large customer reference database to exploit in work and in training, using visual illustration in presenting the customer information, training proactively and letting the employees to participate in the customer oriented development activities. Customer satisfaction focused reward system can be considered.

Training system for conceptual design and evaluation for wastewater treatment

Rising population, rapid urbanisation and growing industrialisation have severely stressed water quality and its availability in Malawi. In addition, financial and institutional problems and the expanding agro industry have aggravated this problem. The situation is worsened by depleting water resources and pollution from untreated sewage and industrial effluent. The increasing scarcity of clean water calls for the need for appropriate management of available water resources. There is also demand for a training system for conceptual design and evaluation for wastewater treatment in order to build the capacity for technical service providers and environmental practitioners in the country. It is predicted that Malawi will face a water stress situation by 2025. In the city of Blantyre, this situation is aggravated by the serious pollution threat from the grossly inadequate sewage treatment capacity. This capacity is only 23.5% of the wastewater being generated presently. In addition, limited or non-existent industrial effluent treatment has contributed to the severe water quality degradation. This situation poses a threat to the ecologically fragile and sensitive receiving water courses within the city. This water is used for domestic purposes further downstream. This manuscript outlines the legal and policy framework for wastewater treatment in Malawi. The manuscript also evaluates the existing wastewater treatment systems in Blantyre. This evaluation aims at determining if the effluent levels at the municipal plants conform to existing standards and guidelines and other associated policy and regulatory frameworks. The raw material at all the three municipal plants is sewage. The typical wastewater parameters are Biochemical Oxygen Demand (BOD5), Chemical Oxygen Demand (COD), and Total Suspended Solids (TSS). The treatment target is BOD5, COD, and TSS reduction. Typical wastewater parameters at the wastewater treatment plant at MDW&S textile and garments factory are BOD5 and COD. The treatment target is to reduce BOD5 and COD. The manuscript further evaluates a design approach of the three municipal wastewater treatment plants in the city and the wastewater treatment plant at Mapeto David Whitehead & Sons (MDW&S) textile and garments factory. This evaluation utilises case-based design and case-based reasoning principles in the ED-WAVE tool to determine if there is potential for the tool in Blantyre. The manuscript finally evaluates the technology selection process for appropriate wastewater treatment systems for the city of Blantyre. The criteria for selection of appropriate wastewater treatment systems are discussed. Decision support tools and the decision tree making process for technology selection are also discussed. Based on the treatment targets and design criteria at the eight cases evaluated in this manuscript in reference to similar cases in the ED-WAVE tool, this work confirms the practical use of case-based design and case-based reasoning principles in the ED-WAVE tool in the design and evaluation of wastewater treatment 6 systems in sub-Sahara Africa, using Blantyre, Malawi, as the case study area. After encountering a new situation, already collected decision scenarios (cases) are invoked and modified in order to arrive at a particular design alternative. What is necessary, however, is to appropriately modify the case arrived at through the Case Study Manager in order to come up with a design appropriate to the local situation taking into account technical, socio-economic and environmental aspects. This work provides a training system for conceptual design and evaluation for wastewater treatment.

External knowledge transfer mechanisms in service business acquisition

In knowledge-intensive economy an effective knowledge transfer is a part of the firm���s strategy to achieve a competitive advantage in the market. Knowledge transfer related to a variety of mechanisms depends on the nature of knowledge and context. The topic is, however, very little empirical studied and there is a research gap in scientific literature. This study examined and analyzed external knowledge transfer mechanisms in service business and especially in the context of acquisitions. The aim was to find out what kind of mechanisms was used when the buyer began to transfer data e.g. their own agendas and practices to the purchased units. Another major research goal was to identify the critical factors which contributed to knowledge transfer through different mechanisms. The study was conducted as a multiple-case study in a consultative service business company, in its four business units acquired by acquisition, in various parts of the country. The empirical part of the study was carried out as focus group interviews in each unit, and the data were analyzed using qualitative methods. The main findings of this study were firstly the nine different knowledge transfer mechanisms in service business acquisition: acquisition management team as an initiator, unit manager as a translator, formal training, self-directed learning, rooming-in, IT systems implementation, customer relationship management, codified database and ecommunication. The used mechanisms brought up several aspects as giving the face to changing, security of receiving right knowledge and correctly interpreted we-ness atmosphere, and orientation to use more consultative touch with customers. The study pointed out seven critical factors contributed to different mechanisms: absorption, motivation, organizational learning, social interaction, trust, interpretation and time resource. The two last mentioned were new findings compared to previous studies. Each of the mechanisms and the related critical factors contributed in different ways to the activity in different units after the acquisition. The role of knowledge management strategy was the most significant managerial contribution of the study. Phenomenon is not recognized enough although it is strongly linked in knowledge based companies. The recognition would help to develop a better understanding of the business through acquisitions, especially in situations such as where two different knowledge strategies combines in new common company.

Teaching mathematics and programming : new approaches with empirical evaluation

Programming and mathematics are core areas of computer science (CS) and consequently also important parts of CS education. Introductory instruction in these two topics is, however, not without problems. Studies show that CS students find programming difficult to learn and that teaching mathematical topics to CS novices is challenging. One reason for the latter is the disconnection between mathematics and programming found in many CS curricula, which results in students not seeing the relevance of the subject for their studies. In addition, reports indicate that students' mathematical capability and maturity levels are dropping. The challenges faced when teaching mathematics and programming at CS departments can also be traced back to gaps in students' prior education. In Finland the high school curriculum does not include CS as a subject; instead, focus is on learning to use the computer and its applications as tools. Similarly, many of the mathematics courses emphasize application of formulas, while logic, formalisms and proofs, which are important in CS, are avoided. Consequently, high school graduates are not well prepared for studies in CS. Motivated by these challenges, the goal of the present work is to describe new approaches to teaching mathematics and programming aimed at addressing these issues: Structured derivations is a logic-based approach to teaching mathematics, where formalisms and justifications are made explicit. The aim is to help students become better at communicating their reasoning using mathematical language and logical notation at the same time as they become more confident with formalisms. The Python programming language was originally designed with education in mind, and has a simple syntax compared to many other popular languages. The aim of using it in instruction is to address algorithms and their implementation in a way that allows focus to be put on learning algorithmic thinking and programming instead of on learning a complex syntax. Invariant based programming is a diagrammatic approach to developing programs that are correct by construction. The approach is based on elementary propositional and predicate logic, and makes explicit the underlying mathematical foundations of programming. The aim is also to show how mathematics in general, and logic in particular, can be used to create better programs.

Pencil grip : a descriptive model and four empirical studies

Previous studies on pencil grip have typically dealt with the developmental aspects in young children while handwriting research is mainly concerned with speed and legibility. Studies linking these areas are few. Evaluation of the existing pencil grip studies is hampered by methodological inconsistencies. The operational definitions of pencil grip arerational but tend to be oversimplified while detailed descriptors tend to be impractical due to their multiplicity. The present study introduces a descriptive two-dimensional model for the categorisation of pencil grip suitable for research applications in a classroom setting. The model is used in four empirical studies of children during the first six years of writing instruction. Study 1 describes the pencil grips observed in a large group of pupils in Finland (n = 504). The results indicate that in Finland the majority of grips resemble the traditional dynamic tripod grip. Significant genderrelated differences in pencil grip were observed. Study 2 is a longitudinal exploration of grip stability vs. change (n = 117). Both expected and unexpected changes were observed in about 25 per cent of the children's grips over four years. A new finding emerged using the present model for categorisation: whereas pencil grips would change, either in terms of ease of grip manipulation or grip configuration, no instances were found where a grip would have changed concurrently on both dimensions. Study 3 is a cross-cultural comparison of grips observed in Finland and the USA (n = 793). The distribution of the pencil grips observed in the American pupils was significantly different from those found in Finland. The cross-cultural disparity is most likely related to the differences in the onset of writing instruction. The differences between the boys' and girls' grips in the American group were non-significant.An implication of Studies 2 and 3 is that the initial pencil grip is of foremost importance since pencil grips are largely stable over time. Study 4 connects the pencil grips to assessment of the mechanics of writing (n = 61). It seems that certain previously not recommended pencil grips might nevertheless be includedamong those accepted since they did not appear to hamper either fluency or legibility.

Parallella, dynamiska representationer i gymnasiefysiken : implementering av ett interaktivt datorverktyg i didaktiska situationer och uppfattning av effektivt l��rande

The computer is a useful tool in the teaching of upper secondary school physics, and should not have a subordinate role in students' learning process. However, computers and computer-based tools are often not available when they could serve their purpose best in the ongoing teaching. Another problem is the fact that commercially available tools are not usable in the way the teacher wants. The aim of this thesis was to try out a novel teaching scenario in a complicated subject in physics, electrodynamics. The didactic engineering of the thesis consisted of developing a computer-based simulation and training material, implementing the tool in physics teaching and investigating its effectiveness in the learning process. The design-based research method, didactic engineering (Artigue, 1994), which is based on the theoryof didactical situations (Brousseau, 1997), was used as a frame of reference for the design of this type of teaching product. In designing the simulation tool a general spreadsheet program was used. The design was based on parallel, dynamic representations of the physics behind the function of an AC series circuit in both graphical and numerical form. The tool, which was furnished with possibilities to control the representations in an interactive way, was hypothesized to activate the students and promote the effectiveness of their learning. An effect variable was constructed in order to measure the students' and teachers' conceptions of learning effectiveness. The empirical study was twofold. Twelve physics students, who attended a course in electrodynamics in an upper secondary school, participated in a class experiment with the computer-based tool implemented in three modes of didactical situations: practice, concept introduction and assessment. The main goal of the didactical situations was to have students solve problems and study the function of AC series circuits, taking responsibility for theirown learning process. In the teacher study eighteen Swedish speaking physics teachers evaluated the didactic potential of the computer-based tool and the accompanying paper-based material without using them in their physics teaching. Quantitative and qualitative data were collected using questionnaires, observations and interviews. The result of the studies showed that both the group of students and the teachers had generally positive conceptions of learning effectiveness. The students' conceptions were more positive in the practice situation than in the concept introduction situation, a setting that was more explorative. However, it turned out that the students' conceptions were also positive in the more complex assessment situation. This had not been hypothesized. A deeper analysis of data from observations and interviews showed that one of the students in each pair was more active than the other, taking more initiative and more responsibilityfor the student-student and student-computer interaction. These active studentshad strong, positive conceptions of learning effectiveness in each of the threedidactical situations. The group of less active students had a weak but positive conception in the first iv two situations, but a negative conception in the assessment situation, thus corroborating the hypothesis ad hoc. The teacher study revealed that computers were seldom used in physics teaching and that computer programs were in short supply. The use of a computer was considered time-consuming. As long as physics teaching with computer-based tools has to take place in special computer rooms, the use of such tools will remain limited. The affordance is enhanced when the physical dimensions as well as the performance of the computer are optimised. As a consequence, the computer then becomes a real learning tool for each pair of students, smoothly integrated into the ongoing teaching in the same space where teaching normally takes place. With more interactive support from the teacher, the computer-based parallel, dynamic representations will be efficient in promoting the learning process of the students with focus on qualitative reasoning - an often neglected part of the learning process of the students in upper secondary school physics.

Det pedagogiska ��verv��gandet : en uppm��rksamhetsriktande studie i och genom humanvetenskaplig handlingsteori

Det ��vergripande syftet med avhandlingen ��r att bidra till en handlingsinriktad diskurs. Ambitionen ��r att rikta uppm��rksamheten mot den pedagogiska ��verv��gande handlingen genom att pr��va konkreta exempel fr��n en pedagogisk praktik mot en begreppsapparat inspirerad av den humanvetenskapliga handlingsteorin. Forskningsfr��gorna lyder: Vad ��r en ��verv��gande handling? Hur byggs den upp och vad f��ruts��tter den? Bakgrunden till intresset att belysa den ��verv��gande handlingen ��r en ��nskan att ��verbrygga klyftan mellan teori och praktik och att hitta ett s��tt att samtala om ���tyst kunskap��� och den konkreta pedagogiska verkligheten s�� att denna kan utvecklas p�� ett meningsfullt s��tt. F��rh��llandet mellan intentionalitet och instrumentella handlingar ��r av s��rskilt intresse. Den aristoteliska begreppsapparaten som avser att belysa den m��nskliga handlingen anv��nds i studien som b��de utg��ngspunkt och analysredskap. Retoriken ses som den vetenskap som kan beskriva och f��rklara hur vi skapar mening med hj��lp av spr��ket. Fyra fokussamtal med sammanlagt fem studerande p�� musikanimat��rutbildningen genomf��rdes under v��rterminen 2006. Referaten fr��n samtalen bearbetades till en ber��ttelse. I konstruktionen av ber��ttelsen anv��ndes dels en fenomenologisk analys, dels narrativ bearbetning. De aristoteliska begreppen po��esis, praxis och theoria till��mpades och pr��vades p�� ber��ttelsen varefter en retorisk analys genomf��rdes. Ber��ttelsen visar tv�� konkurrerande praxis. Utbildningen framst��r i ber��ttelsen dels som en horisontell ���alla kan���-utbildning, dels som en vertikal och l��rarstyrd verksamhet. Ber��ttelsen ger inte s�� m��nga exempel p�� pedagogiska ��verv��ganden men tydligg��r ��nd�� den ��verv��gande handlingen. Det pedagogiska ��verv��gandet inneb��r ett v��ljande utifr��n teoretiskt t��nkbara och med praxis f��renliga handlingsalternativ. Reflektion ing��r i ��verv��gandet men ��r inte detsamma som ��verv��gande. ��verv��gandet ��r inte enbart en rationellt kalkylerande aktivitet. Holistiska och intuitiva procedurer ��r en viktig del i processen. ��verv��gande f��ruts��tter dessutom ansvar.

SME internationalisation from a network perspective : an empirical study on a Finnish-Greek business network

The study examines the internationalisation process of a contemporary SME firm and explores the impact of its business network on this development. The objective of the study is to understand SME internationalisation and its dynamics from a network perspective. The purpose of this research project is to describe and explore the development process of a firm and its business network by identifying the changes, critical events and influence factors that form this development. It is a qualitative case study, which focuses on a Finnish focal firm and its respective business network as it expands into the Greek market. It is a longitudinal research process, which covers a period of time from 1994 to 2004. The empirical study concentrates on the paper trading and converting business. The study builds on the network theory and the framework provided by Johanson and Mattsson's (1988) model on network internationalisation. The incremental internationalisation theories and network theories form the theoretical focus. The research project is organised according to a process view. The focal firm evolves from a domestically-oriented small subsidiary into an internationally experienced company, which has activities in several market areas and numerous business networks in various market segments and product categories. The findings illustrate the importance of both the domestic and foreign business network context in a firm's internationalisation process. The results of the study suggest theoretical modifications on a firm's internationalisation process by broadening the perspective and incorporating the strategic context of a firm. The findings suggest that internationalisation process is a non-linear process, which does not have a deterministic order in its development. The findings emphasise the significance of relational networks, both managerial and entrepreneurial, for establishing position in foreign markets. It implies that a firm's evolution is significantly influenced by its business network and by critical events. Business networks gain coherence due to common goals and they use accumulated capabilities to exploit market opportunities. The business network sets constraints and provides opportunities, which makes the related decision making strategically important. The firm co-evolves with its business network. The research project provides an instrumental case study with a description of an SME internationalisation process. It contributes to existing knowledge by illustrating dynamics in an international business network and by pinpointing the importance of suppliers, customers, partners, ownerships and competition to the internationalisation process.

Value co-creation in industrial buyer-seller partnerships - creating and exploiting interdependencies : an empirical case study

In summary the main findings of the study are that there seems to be is no universal definition of value in the context of industrial relationships, but a notion that it is context-, time-, and actor dependent. Value co-creation is a suitable concept in the context of buyerseller relationships. The evolution of a relationship from a transactional to a partnership is long and eventful - a process where the outcome is impossible to estimate in advance. The process is filled with differenttypes of events and also conflicts, which as a matter of fact can be seen as constructive forces in relationship development. The perceived value of a relationship is an antecedent to pursuing a high-involvement strategy; once a partnership exists, the value co-creation potential is realizable through exploiting interdependencies. Those interdependencies are the trigger for value co-creation potential. The value cocreation potential is realized though different processes of value co-creation either to achieve efficiency in exchange or effective use of resources. The logic of buyer-seller partnerships is to create and exploit interdependencies in order to create both efficiency and effective use of resources. (Summary of main findings p. 176)

The family school : the impact of a group training programme on overactive hard-to-manage preschool children and their parents

F��r��ldraskap upplevs som en utmanande uppgift i dag och det p��st��s att f��r��ldrar oftare ��n f��rr skulle var i behov av r��d och st��d betr��ffande barnuppfostran. Denna uppgift kan ytterligare f��rsv��ras om det i familjen finns ett hyperaktivt okoncentrerat barn att uppfostra. Detta arbete unders��kte effekterna av ett kortvarigt gruppbaserat interventionsprogram ben��mnt Familjeskolan POP (Preschool Overactivity Programme). Familjeskolan ��r avsedd f��r familjer med barn i lek��ldern, som visar beteendesv��righeter s��som ADHD (Attention Deficit Hyperactivity Disorder), ODD (Oppositional Deficit Disorder) eller CD (Conduct Disorder). M��let f��r Familjeskolan ��r att ��ka f��r��ldrarnas kunskaper och sj��lvf��rtroende d�� de har ett kr��vande sv��rhanterligt barn att uppfostra. Familjeskolan str��var ocks�� till att reducera barns icke-��nskv��rda beteenden genom att ��ka deras sociala f��rdigheter och koncentrationsf��rm��ga. Familjeskolan verkst��lldes i Helsingfors vid ADHD- centrets lokaliteter. 45 m��drar och deras barn fr��n huvudstadsregionen deltog i denna unders��kning. Av dessa deltog 33 i Familjeskola-programmet medan de 12 ��vriga bildade den s.k. kontrollgruppen. Unders��kningsresultaten tyder p�� f��rb��ttringar betr��ffande b��de moderns och faderns f��r��ldrakunskaper efter Familjeskola-interventionen. Det ��r att l��gga m��rke till att enbart m��drar deltog i interventionsprogrammet. Efter programmet klarade m��drar enligt egen utsaga vardagen b��ttre. Speciellt hade de blivit b��ttre p�� att hantera barnens beteendesv��righeter och hyperaktivt okoncentrerat beteende. Resultaten p��visade ocks�� att programmet var effektivast f��r de m��drar som f��re Familjeskolan upplevde sig besitta ringa f��r��ldrakunskaper. M��drarna rapporterade en signifikant minskning i barnens totala beteendesv��righeter. Efter interventionen ans��g m��drarna att deras barn var mindre olydiga, hyperaktiva samt att deras beteendesv��righeter var lindrigare. Enligt dagv��rdspersonalen hade barnens totala beteendesv��righeter och problem med koncentration och hyperaktivitet ocks�� minskat. Motsvarande f��rb��ttringar uppn��ddes inte i kontrollgruppen. Resultaten fr��n uppf��ljningsintervjun, visade ocks�� att barnens beteendef��r��ndringar var best��ende b��de hemma och i daghemmet. B��de f��r��ldrar och dagv��rdspersonalen rapporterade en signifikant minskning i barnens totala sv��righeter j��mf��rt med innan familjerna p��b��rjade interventionen. F��r��ldrarna rapporterade en marginell minskning i barnens ADHD-liknande beteende, beteendesv��righeter och i sv��righeter med kamrater, dagv��rdspersonalen d��remot rapporterade en signifikant minskning i barnens beteendesv��righeter, hyperaktivt/okoncentrerat beteende samt i sv��righeter med kamrater mellan innan familjerna p��b��rjade interventionen och uppf��ljningen ett ��r efter. Resultaten av denna unders��kning st��djer hypotesen att kortvariga gruppbaserade interventionsprogram kan ��stadkomma permanenta f��rb��ttringar i f��r��ldrakunskaper och barns beteende. Detta g��ller fr��mst hyperaktivitet, koncentrationssv��righeter och trotsighet.

Tietoj��rjestelm��t palvelutuotannon tukena

T��m��n tutkimuksen tavoitteena oli selvitt���� Imatran kaupungin teknisen toimen nykyinen tietoj��rjestelm��arkkitehtuuri, sek�� selvitt����, kuinka hyvin k��ytett��v��t tietoj��rjestelm��t tukevat teknisen toimen tuottamaa omakotirakentajan palveluprosessia. Ty��n teoriaosassa syvennyttiin palvelujen hallintaan, tietoj��rjestelmiin ja paikkatietoj��rjestelmiin. Ty��n empiirisess�� osassa tutkittiin, kuinka toimiva k��yt��ss�� oleva j��rjestelm��kokonaisuus on. Tutkimus osoitti, ett�� k��yt��ss�� olevat tietoj��rjestelm��t ja ohjelmistot ovat tehokkaita ja tarkoituksenmukaisia. Teknologian kehitt��misen lis��ksi tulee kiinnitt���� huomiota ty��skentelytapojen kehitt��miseen ja yhten��ist��miseen esimerkiksi s��hk��isen prosessin seurantalomakkeen, tietokantojen p��ivitt��misen, sek�� paperisten aineistojen digitoimisen avulla. Tietoj��rjestelm��arkkitehtuurin tulee olla yksinkertainen ja p����llekk��isi�� toimintoja kannattaa v��ltt����. Paikkatietoj��rjestelmien muuttaminen selainpohjaisiksi tehostaa eri tietol��hteiden hy��dynt��mist��. Henkil��st��n riitt��v�� tietoj��rjestelm��koulutus on t��rke����.

Integrating environmental education in primary school education in Tanzania : teachers��� perceptions and teaching practices

The study focuses on primary school teachers��� perceptions of environmental education, its integration into primary school education and teachers��� teaching practices in Tanzania. The thesis is based on empirical research. The theoretical underpinnings of the study are based on Palmer���s (1998) model of environmental education. According to the model, meaningful environmental education should include education about, in or through and for the environment. The study is supported by national and international literature from research done on environmental education and education for sustainable development and policy statements. The study is qualitative in nature, adopting phenomenography and phenomenology as points of departure. The empirical data was collected from four primary schools in Morogoro region in Tanzania. The study sample consisted of 31 primary school teachers. Data was collected through interviews and lesson observations. According to the results of the study, primary school teachers expressed variations in their perceptions of environmental education and education for sustainable development. Most of the teachers focused on the aspect of knowledge acquisition. According to Tanzanian education and training policy, environmental education has to be integrated into all subjects. Although there is environmental education in the primary school curriculum, it is not integrated on an equal footing in all subjects. Some subjects like science, social studies and geography have more environmental content than other subjects. Teachers claim that the approach used to integrate environmental education into the school curriculum was not favoured because many claimed that what is to be taught as environmental education in the various subjects is not shown clearly. As a result, many teachers suggested that to ensure that it is taught properly it should be included in the curriculum as an independent subject or as specific topics. The study revealed that teachers��� teaching practices in integrating environmental education varied from one subject to another. Although most of the teachers said that they used participatory methods, lesson observations showed that they limited themselves to question and answer and group discussion. However, the teachers faced a number of barriers in the teaching of environmental education, some of which include lack of teaching and learning resources, time and large class size. The role of teachers in the implementation of environmental education in developing an environmentally literate citizenry is of great significance. The responsibility of the government in developing a curriculum with clear goals and content, developing teachers��� capacity in the teaching of environmental education and provision of teaching and learning materials needs to be taken seriously by the government in educational plans and programs.

Palveluprosessin suorituskyvyn mittaaminen

Uudelle toimialalle siirtyminen tuo mukanaan yrityksille monenlaisia haasteita. T��m��n ty��n tavoitteena on rakentaa SOL Palvelut Oy:n uusien turvatarkastuspalveluiden johdolle helppok��ytt��inen suorituskykymittaristo nykytilanteen kartoittamiseen sek�� p����t��ksenteon tukemiseen. Mittariston rakentamiseen k��ytet����n Lappeenrannan teknillisen yliopiston kehitt��m���� Excel-pohjaista Sake-ohjelmistoa. Lis��ksi ty��n tarkoituksena on tarjota mittaustulosten, teorioiden sek�� oman kokemuksen pohjalta muutamia kehitysehdotuksia palvelun tuottamisen parantamiseksi. Oma kokemuspohja syntyy turvatarkastajan peruskurssin suorittamisen sek�� itse turvatarkastajan ty��n tekemisen kautta. Teoriaosuudet k��sittelev��t palveluiden laatujohtamista, viestint����, motivointia sek�� suorituskyvyn mittaamista. Aihealueet ovat m����r��ytyneet mittariston rakentamisen tarpeen, mittaustulosten sek�� havaittujen kehityskohteiden kautta. Teorioiden lis��ksi ty��ss�� tutkitaan turvatarkastuspalveluiden tuottamisen taustalla vaikuttavia tekij��it�� kuten lains����d��nt����, ilmailum����r��yksi�� sek�� kilpailua. Ty��n empiriaosuus koostuu puolestaan mittariston rakentamisen vaiheista sek�� varsinaisten mittaustulosten k��sittelemisest�� ja hy��dynt��misest��. Ty��lle asetetut tavoitteet t��yttyiv��t hyvin ja yrityksen johdolle kyettiin rakentamaan hyv��ll�� pohjalla oleva suorituskyvyn mittausj��rjestelm��. Nykyarvojen perusteella pystyttiin kartoittamaan yrityksen nykytilaa ja sit�� kautta voitiin luoda kehitysehdotuksia toimintojen tehostamiseksi. Erityisiksi kehityskohteiksi nousivat talous, koulutus sek�� henkil��st��. N��iden tulosten sek�� oman ty��kokemuksen pohjalta ty��ss�� on k��sitelty kehitysehdotuksia, jotka koskevat mm. viestint����, palkitsemista, palveluohjaajia, koulutuksen kannattavuutta sek�� ty��vuoroja.

The effect of institutional settings on accounting conservatism ��� Empirical evidence from the Nordic countries and the transitional economies of Europe

The purpose of the dissertation is to investigate how different institutional settings affect accounting conservatism. These aspects are of interest because prior studies show that accounting quality is influenced not only by accounting standards, but also by incentives from the financial reporting environment. Accounting quality could be defined as the usefulness of financial reporting to investors and other parties in contractual relationships with the firm. In this thesis it is measured by a single, but important attribute, accounting conservatism. Conservatism is understood as asymmetric timeliness of loss and gain recognition. The study examines the role and the users of financial statements, and how changes in both respectively affect accounting conservatism. These two questions are explored in two different research environments, the Nordic countries and the transitional economies of Europe. The results of the dissertation indicate that the degree of accounting conservatism increases the closer the financial statement comes to fulfilling the informational role of financial reporting. Secondly, it is also implied that foreign investors demand conservative accounting numbers in order to mitigate the problem of information asymmetry. Overall, the findings suggest that earnings conservatism is useful and increases the quality of financial information for the purpose of decision-making and contracting. These results are of relevance to managers, investors and other users of financial reporting information, as well as to standard setters.