Teollisuuden kunnossapitopalveluiden kustannusmalli yritysverkostossa

Tämän tutkimuksen päätavoitteena oli luoda yleisellä tasolla teollisuuden kunnossapitopalveluille kustannusmalli käytännön päätöstilanteiden avuksi. Kustannusmallin tarkoitus oli, että sitä voidaan käyttää kaikissa päätöstilanteissa, joissa pyritään vaikuttamaan kunnossapidon aiheuttamiin kustannuksiin, joko kunnossapitopalveluiden tarjoajan tai asiakkaan tai molempien toimesta. Kustannusmalli eroaa perinteisistä kustannusmalleista näkökulmansa osalta. Aiemmin kehitetyissä teollisuuden kunnossapitopalveluiden kustannusmalleissa on esitetty palveluntarjoajan omat kustannukset tai asiakkaan kustannukset, mutta ei molempia kustannuksia samanaikaisesti. Kustannusmallia testattiin pienessä yritysverkostossa, johon kuului Sellutehdas, Kunnossapitoyhtiö ja Laitetoimittaja. Verkostossa kunnossapitoprosesseja tutkittiin tapaustutkimuksen keinoin. Tutkittuja tapauksia oli yhteensä kolme kappaletta, joista kaikki sijoittuivat sellun valmistusprosessin eri vaiheisiin ja ne olivat luonteeltaan hyvin erilaisia. Työn teoriaosa pohjautuu pääasiassa teollisuuden kunnossapitoa käsitteleviin artikkeleihin, tutkimuksiin ja kirjoihin. Lisäksi käsitellään hinnoittelun ja kustannuslaskennan teoriaa. Työn empiirinen osa perustuu haastatteluihin ja yrityksiltä saatuihin kustannustietoihin. Haastattelujen ja kustannustietojen avulla testattiin kustannusmallia. Testauksen jälkeen analysoitiin saatuja tuloksia ja kustannusmallia. Työn keskeiset tulokset liittyivät siihen, mitä kustannuksia tulee huomioida kustannusmallissa ja millainen on käyttökelpoinen kustannusmalli. Kustannusmallin käyttöön ja kehittämiseen liittyi myös ongelmia, jotka tuodaan työn loppuvaiheessa esille. Keskeinen ongelma mallin käytössä oli, että yritysverkoston osapuolet eivät halunneet avata euromääräisiä kustannustietojaan vielä toisilleen. Tämän vuoksi kustannusmallissa esitetään ainoastaan kustannuserien prosentuaalisia osuuksia yritysten aiheutuneista kunnossapidon kokonaiskustannuksista. Pelkkien prosentuaalisten kustannusten analysoiminen oli haasteellisempaa, koska esimerkiksi kustannusten suuruusluokka näkyy vain euroissa.

Understanding change processes in business networks : a study of convergence in Finnish telecommunications 1985-2005

Aktörer inom telekommunikationsbranschen i Finland har genomgått en intensiv förändring under de senaste 25 åren, från 1980-talets självständiga företag till företag beroende av varandra, och även av aktörer inom närliggande branscher. I dag skapas telekommunikationsmarknaden inte endast av operatörerna, utan också av mediebolag (t.ex. MTV Media) och IT-företag (t.ex. TietoEnator). Gränserna mellan olika industrier håller därmed på att suddas ut - ett fenomen som allmänt benämns som teknologisk konvergens. Konvergens innebär att någonting integreras; det kan handla om t.ex. teknologier (telefoni och Internet), företag (AOL och Time Warner), industrier (telekom, media och IT-branscherna), tjänster (mobilt TV), produkter (PDA) osv. Detta innebär att ytterst få telekomaktörer ensamma kan vidareutveckla marknaden och tekniska lösningar. Samarbete mellan aktörer krävs; mobiltelefontillverkare, innehållsproducenter, operatörer osv. bör intesifiera sitt samarbete för att kunna erbjuda attraktiva tjänster och produkter till kunder och slutanvändare. Avhandlingen fokuserar speciellt på affärsnätverk och samarbetsmönster mellan nätverksaktörer som medel för att få tillgång till resurser som krävs i en konvergenskarakteriserad affärsomgivning. Avhandlingen lyfter fram vad den teknologiska konvergensen har inneburit för telekomaktörer, dvs. att företag tvingats förändra sina strategier och verksamhetsmodeller. För många företag i branschen har anpassningen till konvergenstänkande varit utmanande, och i vissa fall kan man till och med tala om att företagen upplevt en identitetskris. Den utförda forskningen visar att konvergens uppfattas på marknaden som en pågående förändringsprocess, där varje telekomaktör är tvungen att utvärdera sin roll och position i relation till andra aktörer inom branschen. Konvergensprocesser forsätter i framtiden med ökad intensitet. Aktörerna skapar medvetet sin omgivning genom att agera i olika roller, som kan sträcka sig över industrigränser. Avhandlingen påvisar även att externa händelser och industrikontexten påverkar dynamiken i ett affärsnätverk.

Finanssikriisin vaikutus yritysten investointitoimintaan – tapaustutkimus

Tutkimuksen tarkoituksena on perehtyä suomalaisten yritysten investointitoimintaan ja tutkia miten vuoden 2009 finanssikriisi on siihen vaikuttanut. Tutkimuksessa selvitetään myös yritysten investointiaktiivisuuteen vaikuttavia tekijöitä, investointiprosessia sekä yritysten käyttämiä investointien laskenta- ja riskimenetelmiä. Tutkimuksen teoreettinen viitekehys on rakennettu laskentatoimen investointikirjallisuuden pohjalta. Tutkimuksen empiirinen osuus koostuu sähkönsiirto- ja tilintarkastusyritysten johtohenkilöiden haastatteluista. Tutkimus osoitti, että suuria investointeja tekevät yritykset jatkavat investoimistaan aktiivisesti laman aikana, toisin kuin pieniä investointeja tekevät. Tutkimuksessa selvisi myös, että kohdeyritysten käytetyimmät investointien laskentamenetelmät ovat takaisinmaksuaika ja vaihtoehtolaskelmat. Tosin investointien riskin huomioiminen osoittautui alhaiseksi.

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.

Yritysvastuu ympäristönäkökulmasta

Diplomityön tavoitteena on selvittää yritysvastuun sisältöä ja merkitystä yritysten toiminnassa. Vastuullinen yritystoiminta sisältää taloudellisen, sosiaalisen ja ympäristön näkökulman. Ne ovat yksi edellytys yrityksen toiminnan jatkuvuudelle ja menestykselle. Työssä keskitytään erityisesti yritysvastuun ympäristönäkökulmaan, sillä ympäristöasiat ovat yhä enemmän esillä. Huoli ympäristön tilasta on lisääntynyt selvästi ja myös kuluttajat vaativat yrityksiltä vastuullista toimintaa. Lisäksi ympäristöön liittyvä lainsäädäntö kiristyy ja säädökset lisääntyvät. Kestävän kehityksen mukainen toiminta säästää luonnonvaroja ja vähentää ympäristön saastumista. Ympäristöasiat on huomioitava yrityksen kaikessa toiminnassa. Vihreässä taloudessa ympäristölle aiheutuu mahdollisimman vähän haittaa. Yrityksillä on merkittävä asema vihreän talouden kehittämisessä, sillä yritykset voivat vähentää toiminnasta aiheutuvia ympäristövaikutuksia, tuottaa ympäristöä säästäviä tuotteita sekä tarjota ratkaisuja ympäristövaikutusten pienentämiseen. Uuden teknologian kehittäminen on kestävän kehityksen kannalta oleellista ja siten voidaan myös saavuttaa kilpailuetua. Yritysten ympäristövastuullista toimintaa tukevat ympäristöpolitiikka ja –strategia, ympäristöjohtaminen, ympäristöjärjestelmät, ympäristöriskianalyysit, ympäristölaskenta sekä ympäristönmyötäinen tuotesuunnittelu. Nämä ovat työkaluja, jotka selventävät yritysten ympäristöön liittyviä tavoitteita ja päämääriä. Niitä voidaan hyödyntää päätöksenteon tukena ja ympäristöasioiden kehittämisessä. Ympäristökysymykset on myös tärkeää saada yhdistetyksi yritysten taloudelliseen ohjaukseen ja tuotesuunnitteluun. Työn perusteella voidaan todeta, että vastuullinen toiminta on merkittävä osa yritysten kilpailukykyä ja se on tärkeää yrityksen tulevaisuuden kannalta. Vastuullisuus on ehdottomasti yksi edellytys yritysten toiminnan jatkuvuudelle. Vastuullinen toiminta edistää yrityksen kilpailukykyä ja sen avulla voidaan saavuttaa myös uusia asiakkaita ja markkina-alueita. Ympäristöystävällisempien tuotteiden kehittäminen, jätteen määrän vähentäminen ja prosessien tehostaminen tuovat yrityksille kustannussäästöjä. Vastuullinen toiminta lisää yritysten innovatiivisuutta ja uusien liiketoimintamallien syntymistä. Kuluttajavalinnoissa painottuvat enemmän myös ympäristöön ja yhteiskuntaan liittyvät arvot, joten vastuullisuus voi lisätä kysyntää ja asiakkaiden määrää. Myös rahoittajat ja uudet työntekijät ovat kiinnostuneita vastuullisista yrityksistä. Vastuullinen yritys nähdään houkuttelevana ja luotettavana yhteistyökumppanina.

Usability of laser–arc hybrid welding processes in industrial applications

Metal industries producing thick sections have shown increasing interest in the laser–arc hybrid welding process because of its clear advantages compared with the individual processes of autogenous laser welding and arc welding. One major benefit of laser–arc hybrid welding is that joints with larger gaps can be welded with acceptable quality compared to autogenous laser welding. The laser-arc hybrid welding process has good potential to extend the field of applications of laser technology, and provide significant improvements in weld quality and process efficiency in manufacturing applications. The objective of this research is to present a parameter set-up for laser–arc hybrid welding processes, introduce a methodical comparison of the chosen parameters, and discuss how this technology may be adopted in industrial applications. The research describes the principles, means and applications of different types of laser–arc hybrid welding processes. Conducted experiment processing variables are presented and compared using an analytical model which can also be used for predictive simulations. The main argument in this thesis is that profound understanding of the advanced technology of laser-arc hybrid welding will help improve the productivity of welding in industrial applications. Based on a review of the current knowledge base, important areas for further research are also identified. This thesis consists of two parts. The first part introduces the research topic and discusses laser–arc hybrid welding by characterizing its mechanism and most important variables. The second part comprises four research papers elaborating on the performance of laser– arc hybrid welding in the joining of metals. The study uses quantitative and qualitative research methods which include in-depth, interpretive analyses of results from a number of research groups. In the interpretive analysis, the emphasis is placed on the relevance and usefulness of the investigative results drawn from other research publications. The results of this study contribute to research on laser–arc hybrid welding by increasing understanding of how old and new perspectives on laser–arc hybrid welding are evidenced in industry. The research methodology applied permits continued exploration of how laser–arc hybrid welding and various process factors influence the overall quality of the weld. Thestudy provides a good foundation for future research, creates improved awareness of the laser–arc hybrid welding process, and assists the metal industry to maximize welding productivity.

Identifying first graders at risk of reading and writing difficulties : creating a group-based screening tool in kiswahili in Tanzania

Early identification of beginning readers at risk of developing reading and writing difficulties plays an important role in the prevention and provision of appropriate intervention. In Tanzania, as in other countries, there are children in schools who are at risk of developing reading and writing difficulties. Many of these children complete school without being identified and without proper and relevant support. The main language in Tanzania is Kiswahili, a transparent language. Contextually relevant, reliable and valid instruments of identification are needed in Tanzanian schools. This study aimed at the construction and validation of a group-based screening instrument in the Kiswahili language for identifying beginning readers at risk of reading and writing difficulties. In studying the function of the test there was special interest in analyzing the explanatory power of certain contextual factors related to the home and school. Halfway through grade one, 337 children from four purposively selected primary schools in Morogoro municipality were screened with a group test consisting of 7 subscales measuring phonological awareness, word and letter knowledge and spelling. A questionnaire about background factors and the home and school environments related to literacy was also used. The schools were chosen based on performance status (i.e. high, good, average and low performing schools) in order to include variation. For validation, 64 children were chosen from the original sample to take an individual test measuring nonsense word reading, word reading, actual text reading, one-minute reading and writing. School marks from grade one and a follow-up test half way through grade two were also used for validation. The correlations between the results from the group test and the three measures used for validation were very high (.83-.95). Content validity of the group test was established by using items drawn from authorized text books for reading in grade one. Construct validity was analyzed through item analysis and principal component analysis. The difficulty level of most items in both the group test and the follow-up test was good. The items also discriminated well. Principal component analysis revealed one powerful latent dimension (initial literacy factor), accounting for 93% of the variance. This implies that it could be possible to use any set of the subtests of the group test for screening and prediction. The K-Means cluster analysis revealed four clusters: at-risk children, strugglers, readers and good readers. The main concern in this study was with the groups of at-risk children (24%) and strugglers (22%), who need the most assistance. The predictive validity of the group test was analyzed by correlating the measures from the two school years and by cross tabulating grade one and grade two clusters. All the correlations were positive and very high, and 94% of the at-risk children in grade two were already identified in the group test in grade one. The explanatory power of some of the home and school factors was very strong. The number of books at home accounted for 38% of the variance in reading and writing ability measured by the group test. Parents´ reading ability and the support children received at home for schoolwork were also influential factors. Among the studied school factors school attendance had the strongest explanatory power, accounting for 21% of the variance in reading and writing ability. Having been in nursery school was also of importance. Based on the findings in the study a short version of the group test was created. It is suggested for use in the screening processes in grade one aiming at identifying children at risk of reading and writing difficulties in the Tanzanian context. Suggestions for further research as well as for actions for improving the literacy skills of Tanzanian children are presented.

IT Financial Management In a Large Industrial Company

IT Service Management plays a key role in many IT organizations today. First IT Service Management principles founded in the early 1980s but the real adaption emerged in the end 2000s. IT Financial Management is one of IT Service Management’s processes. The main purpose of this thesis was study how IT Financial Management approach can be improved in a case company. Budgeting, accounting and charging are IT Financial Management functions. These functions are researched in this thesis. Thesis materials consist of both qualitative and quantitative material. The theoretical part consists mostly of IT Service Management literature while interviews and the case company’s information systems are researched in the empirical part. Thesis also reviews different kind of the systems which supports and automates IT Financial Management functions. The biggest challenge is the cost allocation with the current ERP system in the case company. It is worth to take group based system for allocation in use before there is a holistic system in a market. The case company should also develop its IT service processes forward.

Measuring Processes of a New Packaging Solutions with the Balanced Scorecard, case DigiCup

The aim of this study was to create a Balanced Scorecard to the DigiCup solution. The first goal was to create process descriptions to the few critical processes. The second goal was to define appropriate measurements, according to customer survey as well as following the Balanced Scorecard process description, to manage the critical success factors. The overall goal of this study was to create a performance measurement system for the solution which guides the operation towards continuous improvement. This study was conducted by using both qualitative and quantitative methods, and the analysis was done by using a case study method. The material was gathered from the current customers, the management and the employees using structured, semi-structured and open group and individual interviews. The current customers were divided into retailers and direct customers of the DigiCup solution. The questions which the customers were asked were related to the information about interviewee, company, business strategy, market, satisfaction survey and future requirements. The management defined the strategy and took part in specifying the perspectives, objectives and measurements to the Balanced Scorecard of the DigiCup solution. The employees participated into the choosing of the metrics. The material consisted from altogether sixteen interviews. At the beginning of the study the product development, the order-delivery as well as the printing processes was chosen to be the critical processes of the DigiCup solution. These processes were concentrated on already in the literature review while trying to find the characteristics of these processes as well as the critical success factors and the appropriate measurements, which could be utilized when creating the Balanced Scorecard to the DigiCup solution according to the customer survey. The appropriate perspectives, objectives and measurements were found to the DigiCup solution. The chosen measures works as a basis for the development of IT-reporting tool. As a conclusion it can be stated that when discussing a new business, where the objectives are changing according to which development’s phases the company is in, the measurement should be updated often enough.

Evaluation of energy efficiency and best available techniques in pumping processes

The potential for enhancing the energy efficiency of industrial pumping processes is estimated to be in some cases up to 50 %. One way to define further this potential is to implement techniques in accordance to definition of best available techniques in pumping applications. These techniques are divided into three main categories: Design, control method & maintenance and distribution system. In the theory part of this thesis first the definition of best available techniques (BAT) and its applicability on pumping processes is issued. Next, the theory around pumping with different pump types is handled, the main stress being in centrifugal pumps. Other components needed in a pumping process are dealt by presenting different control methods, use of an electric motor, variable speed drive and the distribution system. Last part of the theory is about industrial pumping processes from water distribution, sewage water and power plant applications, some of which are used further on in the empirical part as example cases. For the empirical part of this study four case studies on typical pumping processes from older Master’s these were selected. Firstly the original results were analyzed by studying the distribution of energy consumption between different system components and using the definition of BAT in pumping, possible ways to improve energy efficiency were evaluated. The goal in this study was that by the achieved results it would be possible to identify the characteristic energy consumption of these and similar pumping processes. Through this data it would then be easier to focus energy efficiency actions where they might be the most applicable, both technically and economically.

Recovery and refining of manganese as by-product from hydrometallurgical processes

The consumption of manganese is increasing, but huge amounts of manganese still end up in waste in hydrometallurgical processes. The recovery of manganese from multi-metal solutions at low concentrations may not be economical. In addition, poor iron control typically prevents the production of high purity manganese. Separation of iron from manganese can be done with chemical precipitation or solvent extraction methods. Combined carbonate precipitation with air oxidation is a feasible method to separate iron and manganese due to the fast kinetics, good controllability and economical reagents. In addition the leaching of manganese carbonate is easier and less acid consuming than that of hydroxide or sulfide precipitates. Selective iron removal with great efficiency from MnSO4 solution is achieved by combined oxygen or air oxidation and CaCO3 precipitation at pH > 5.8 and at a redox potential of > 200 mV. In order to avoid gypsum formation, soda ash should be used instead of limestone. In such case, however, extra attention needs to be paid on the reagents mole ratios in order to avoid manganese coprecipitation. After iron removal, pure MnSO4 solution was obtained by solvent extraction using organophosphorus reagents, di-(2-ethylhexyl)phosphoric acid (D2EHPA) and bis(2,4,4- trimethylpentyl)phosphinic acid (CYANEX 272). The Mn/Ca and Mn/Mg selectivities can be increased by decreasing the temperature from the commonly used temperatures (40 –60oC) to 5oC. The extraction order of D2EHPA (Ca before Mn) at low temperature remains unchanged but the lowering of temperature causes an increase in viscosity and slower phase separation. Of these regents, CYANEX 272 is selective for Mn over Ca and, therefore, it would be the better choice if there is Ca present in solution. A three-stage Mn extraction followed by a two-stage scrubbing and two-stage sulfuric acid stripping is an effective method of producing a very pure MnSO4 intermediate solution for further processing. From the intermediate MnSO4 some special Mn- products for ion exchange applications were synthesized and studied. Three types of octahedrally coordinated manganese oxide materials as an alternative final product for manganese were chosen for synthesis: layer structured Nabirnessite, tunnel structured Mg-todorokite and K-kryptomelane. As an alternative source of pure MnSO4 intermediate, kryptomelane was synthesized by using a synthetic hydrometallurgical tailings. The results show that the studied OMS materials adsorb selectively Cu, Ni, Cd and K in the presence of Ca and Mg. It was also found that the exchange rates were reasonably high due to the small particle dimensions. Materials are stable in the studied conditions and their maximum Cu uptake capacity was 1.3 mmol/g. Competitive uptake of metals and acid was studied using equilibrium, batch kinetic and fixed-bed measurements. The experimental data was correlated with a dynamic model, which also accounts for the dissolution of the framework manganese. Manganese oxide micro-crystals were also bound onto silica to prepare a composite material having a particle size large enough to be used in column separation experiments. The MnOx/SiO2 ratio was found to affect significantly the properties of the composite. The higher the ratio, the lower is the specific surface area, the pore volume and the pore size. On the other hand, higher amount of silica binder gives composites better mechanical properties. Birnesite and todorokite can be aggregated successfully with colloidal silica at pH 4 and with MnO2/SiO2 weight ratio of 0.7. The best gelation and drying temperature was 110oC and sufficiently strong composites were obtained by additional heat-treatment at 250oC for 2 h. The results show that silica–supported MnO2 materials can be utilized to separate copper from nickel and cadmium. The behavior of the composites can be explained reasonably well with the presented model and the parameters estimated from the data of the unsupported oxides. The metal uptake capacities of the prepared materials were quite small. For example, the final copper loading was 0.14 mmol/gMnO2. According to the results the special MnO2 materials are potential for a specific environmental application to uptake harmful metal ions.

Making Sense of Shared Leadership. A case study of leadership processes and practices without formal leadership structure in the team context

Leadership is essential for the effectiveness of the teams and organizations they are part of. The challenges facing organizations today require an exhaustive review of the strategic role of leadership. In this context, it is necessary to explore new types of leadership capable of providing an effective response to new needs. The presentday situations, characterized by complexity and ambiguity, make it difficult for an external leader to perform all leadership functions successfully. Likewise, knowledge-based work requires providing professional groups with sufficient autonomy to perform leadership functions. This study focuses on shared leadership in the team context. Shared leadership is seen as an emergent team property resulting from the distribution of leadership influence across multiple team members. Shared leadership entails sharing power and influence broadly among the team members rather than centralizing it in the hands of a single individual who acts in the clear role of a leader. By identifying the team itself as a key source of influence, this study points to the relational nature of leadership as a social construct where leadership is seen as social process of relating processes that are co-constructed by several team members. Based on recent theoretical developments concerned with relational, practice-based and constructionist approaches to the study of leadership processes, this thesis proposes the study of leadership interactions, working processes and practices to focus on the construction of direction, alignment and commitment. During the research process, critical events, activities, working processes and practices of a case team have been examined and analyzed with the grounded theory –approach in the terms of shared leadership. There are a variety of components to this complex process and a multitude of factors that may influence the development of shared leadership. The study suggests that the development process of shared leadership is a common sense -making process and consists of four overlapping dimensions (individual, social, structural, and developmental) to work with as a team. For shared leadership to emerge, the members of the team must offer leadership services, and the team as a whole must be willing to rely on leadership by multiple team members. For these individual and collective behaviors to occur, the team members must believe that offering influence to and accepting it from fellow team members are welcome and constructive actions. Leadership emerges when people with differing world views use dialogue and collaborative learning to create spaces where a shared common purpose can be achieved while a diversity of perspectives is preserved and valued. This study also suggests that this process can be supported by different kinds of meaning-making and process tools. Leadership, then, does not reside in a person or in a role, but in the social system. The built framework integrates the different dimensions of shared leadership and describes their relationships. This way, the findings of this study can be seen as a contribution to the understanding of what constitutes essential aspects of shared leadership in the team context that can be of theoretical value in terms of advancing the adoption and development process of shared leadership. In the real world, teams and organizations can create conditions to foster and facilitate the process. We should encourage leaders and team members to approach leadership as a collective effort that the team can be prepared for, so that the response is rapid and efficient.

Simulation of Solid Processes by Aspen Plus

Solid processes are used for obtaining the valuable minerals. Due to their worth, it is obligatory to perform different experiments to determine the different values of these minerals. With the passage of time, it is becoming more difficult to carry out these experiments for each mineral for different characteristics due to high labor costs and consumption of time. Therefore, scientists and engineers have tried to overcome this issue. They made different software to handle this problem. Aspen is one of those software for the calculation of different parameters. Therefore, the aim of this report was to do simulation for solid processes to observe different effect for minerals. Different solid processes like crushing, screening; filtration and crystallization were simulated by Aspen Plus. The simulation results are obtained by using this simulation software and they are described in this thesis. It was noticed that the results were acceptable for all solid processes. Therefore, this software can be used for the designing of crushers by calculating the power consumption of crushers, can design the filter and for the calculation of material balance for all processes.

Tulosyksikkölaskentamallin kehittäminen teollisuusyrityksen ohjauksen välineeksi

Tämän diplomityön kohdeyrityksenä toimii prosessijohtamismallin mukaisesti organisoitunut sellua valmistava ja toimittava yritys. Yritys valmistaa omaa sellua neljällä tehtaalla, jotka sijaitsevat eri paikkakunnilla. Tulosyksikkölaskentaa kehittämällä yritys haluaa tuoda esiin tehtaiden oman toiminnan merkityksen myös prosessijohtamisen toimintamallia noudatettaessa ja saada selville tehtaiden todellisen suorituksen tason. Tutkimusotteeltaan työ on konstruktiivinen, mutta siinä voidaan havaita piirteitä myös toiminta-analyyttisesta tutkimusotteesta. Työn tavoitteena oli kehittää kohdeyrityksen käyttöön yksinkertainen, selkeä ja helppokäyttöinen laskentamalli, jonka avulla yrityksen on mahdollista tarkastella ja vertailla eri tehtaiden tuotantoprosessien toiminnan tehokkuutta sekä sen kehitystä. Mallin rakentaminen perustui ohjattavuuden periaatteeseen pohjautuvaan vastuualuelaskentaan. Lisäksi mallin kehittämisessä hyödynnettiin benchmarkingin ja kapasiteettitarkastelun ajatuksia. Mallintamisen lähtökohtia selvitettiin kohdeyrityksen henkilöstön kanssa suoritettujen teemahaastattelujen avulla. Työn merkittävimpänä tuloksena syntyi teoreettisen aineiston, haastatteluihin perustuvan kvalitatiivisen tiedon sekä yrityksen tietojärjestelmistä saatavan datan avulla luotu laskentamalli. Mallin toimintaa tarkasteltiin sijoittamalla malliin tietyltä ajanjaksolta kerättyä numeerista aineistoa. Mallin avulla yrityksen on mahdollista aiempaa paremmin tarkastella eri tehtaiden onnistumista tuotantotoiminnassaan. Mallissa korostettiin, että tehtaiden on pystyttävä hallitsemaan omat erityispiirteensä, minkä vuoksi mallin antamia tuloksia tarkasteltaessa on huomioitava myös mahdolliset mallintamisen taustalla vaikuttavat tekijät. Mallintamisen lopputuloksena syntynyt selkeä perusmalli luo hyvät lähtökohdat myös mahdolliselle jatkokehitykselle.

Earnings management in the process of preparing corporate financial reports

Earnings management (EM) literature examines managers’ use of judgment in financial reporting and in structuring transactions to alter financial reports for a specific reason. Mainstream EM literature strongly concentrates on statistical research methodologies and it is driven by positive accounting theory. Although EM occurs in the process of preparing corporate financial reports, that process has so far largely remained a “black box” in prior literature. The purpose of this study is to analyze what EM is, how and why it unfolds and how it is intertwined in the process of preparing corporate financial reports. In order to meet the needs of the study, a qualitative case study method will be used. The contribution of this study is threefold. First, it indicates that the concept of EM is not as unam-biguous as the prior literature has assumed. I find that EM is socially constructed and more open to interpretation than absolutely dichotomous conception given by previous studies. Second, this study contributes to our knowledge of the role and the importance of actors involved in conducting EM, indicating that EM is much more actor-dependent than the prior literature has assumed. Third, this study broadens our knowledge base with regard to the processes and potential for EM in academic research.