97 resultados para value added tax
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Syksyllä 2012 Valtion IT-palvelukeskuksen teettämässä asiakastyytyväisyyskyselyssä alle puolet vastanneista oli tyytyväisiä palveluiden tuotteistamiseen, joka heijastui asiakkaan kokemaan palvelun arvoon. Tutkimuksen tavoitteena oli selvittää valtionhallinnon asiakkaille tarjottavien ICT-palveluiden asiakaslähtöiseen tuotteistamiseen vaikuttavat oleelliset osa-alueet. Tutkimus oli luonteeltaan kvalitatiivinen ja tutkimusmenetelmänä käytettiin grounded theory -menetelmää. Tutkimusaineisto koostui 11 johtajahaastattelusta. Tutkimustuloksia käsiteltiin kolmessa teemassa: ICT-palvelu, tuotteistaminen ja asiakaslähtöisyys. Tutkimustulosten perusteella asiakaslähtöiseen tuotteistukseen vaikuttavia tekijöitä ovat yhteinen tavoite ja yhteistyö; asiakasymmärrys, hyödyt ja lisäarvo, laatu ja luottamus, osaaminen ja oppiminen, vastuut ja roolit sekä vuorovaikutus. Tutkimustulokset antavat hyvän lähtökohdan asiakaslähtöisen tuotteistuksen kehittämiseen ja palveluiden laadun parantamisen kehitystoimenpiteiden suunnitteluun.
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Nowadays biomass transformation has a great potential for the synthesis of value-added compounds with a wide range of applications. Terpenoids, extracted from biomass, are inexpensive and renewable raw materials which often have a biological activity and are widely used as important organic platform molecules in the development of new medicines as well as in the synthesis of fine chemicals and intermediates. At the same time, special attention is devoted to the application of gold catalysts to fine chemical synthesis due to their outstanding activity and/or selectivity for transformations of complex organic compounds. Conversion of renewable terpenoids in the presence of gold nanoparticles is one of the new and promising directions in the transformation of biomass to valuable chemicals. In the doctoral thesis, different kinds of natural terpenoids, such as α-pinene, myrtenol and carvone were selected as starting materials. Gold catalysts were utilized for the promising routes of these compounds transformation. Investigation of selective α-pinene isomerization to camphene, which is an important step in an industrial process towards the synthesis of camphor as well as other valuable substrates for the pharmaceutical industry, was performed. A high activity of heterogeneous gold catalysts in the Wagner-Meerwein rearrangement was demonstrated for the first time. Gold on alumina carrier was found to reach the α-pinene isomerization conversion up to 99.9% and the selectivity of 60-80%, thus making this catalyst very promising from an industrial viewpoint. A detailed investigation of kinetic regularities including catalyst deactivation during the reaction was performed. The one-pot terpene alcohol amination, which is a promising approach to the synthesis of valuable complex amines having specific physiological properties, was investigated. The general regularities of the one-pot natural myrtenol amination in the presence of gold catalysts as well as a correlation between catalytic activity, catalyst redox treatment and the support nature were obtained. Catalytic activity and product distribution were shown to be strongly dependent on the support properties, namely acidity and basicity. The gold-zirconia (Au/ZrO2) catalyst pretreated under oxidizing atmosphere was observed to be rather active, resulting in the total conversion of myrtenol and the selectivity to the corresponding amine of about 53%. The reaction kinetics was modelled based on the mechanistic considerations with the catalyst deactivation step incorporated in the mechanism. Carvone hydrogenation over a gold catalyst was studied with the general idea of investigating both the activity of gold catalysts in competitive hydrogenation of different functional groups and developing an approach to the synthesis of valuable carvone derivatives. Gold was found to promote stereo- and chemoselective carvone hydrogenation to dihydrocarvone with a predominant formation of the trans-isomer, which generally is a novel synthetic method for an industrially valuable dihydrocarvone. The solvent effect on the catalytic activity as well as on the ratio between trans- and cis-dihydrocarvone was evaluated.
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Presentation at Open Repositories 2014, Helsinki, Finland, June 9-13, 2014
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Presentation at Open Repositories 2014, Helsinki, Finland, June 9-13, 2014
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This thesis studies the development of service offering model that creates added-value for customers in the field of logistics services. The study focusses on offering classification and structures of model. The purpose of model is to provide value-added solutions for customers and enable superior service experience. The aim of thesis is to define what customers expect from logistics solution provider and what value customers appreciate so greatly that they could invest in value-added services. Value propositions, costs structures of offerings and appropriate pricing methods are studied. First, literature review of creating solution business model and customer value is conducted. Customer value is found out with customer interviews and qualitative empiric data is used. To exploit expertise knowledge of logistics, innovation workshop tool is utilized. Customers and experts are involved in the design process of model. As a result of thesis, three-level value-added service offering model is created based on empiric and theoretical data. Offerings with value propositions are proposed and the level of model reflects the deepness of customer-provider relationship and the amount of added value. Performance efficiency improvements and cost savings create the most added value for customers. Value-based pricing methods, such as performance-based models are suggested to apply. Results indicate the interest of benefitting networks and partnership in field of logistics services. Networks development is proposed to be investigated further.
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In the framework of the biorefinery concept researchers aspire to optimize the utilization of plant materials, such as agricultural wastes and wood. For most of the known processes, the first steps in the valorisation of biomass are the extraction and purification of the individual components. The obtained raw products by means of a controlled separation can consecutively be modified to result in biofuels or biogas for energy production, but also in value-added products such as additives and important building blocks for the chemical and material industries. Considerable efforts are undertaken in order to substitute the use of oil-based starting materials or at least minimize their processing for the production of everyday goods. Wood is one of the raw materials, which have gained large attention in the last decades and its composition has been studied in detail. Nowadays, the extraction of water-soluble hemicelluloses from wood is well known and so for example xylan can be obtained from hardwoods and O-acetyl galactoglucomannans (GGMs) from softwoods. The aim of this work was to develop water-soluble amphiphilic materials of GGM and to assess their potential use as additives. Furthermore, GGM was also applied as a crosslinker in the synthesis of functional hydrogels for the removal of toxic metals and metalloid ions from aqueous solutions. The distinguished products were obtained by several chemical approaches and analysed by nuclear magnetic resonance spectroscopy (NMR), Fourier transform infrared spectroscopy (FTIR), size exclusion chromatography (SEC), thermal gravimetric analysis (TGA), scanning electron microscope SEM, among others. Bio-based surfactants were produced by applying GGM and different fatty acids as starting materials. On one hand, GGM-grafted-fatty acids were prepared by esterification and on the other hand, well-defined GGM-block-fatty acid derivatives were obtained by linking amino-functional fatty acids to the reducing end of GGM. The reaction conditions for the syntheses were optimized and the resultant amphiphilic GGM derivatives were evaluated concerning their ability to reduce the surface tension of water as surfactants. Furthermore, the block-structured derivatives were tested in respect to their applicability as additives for the surface modification of cellulosic materials. Besides the GGM surfactants with a bio-based hydrophilic and a bio-based hydrophobic part, also GGM block-structured derivatives with a synthetic hydrophobic tail, consisting of a polydimethylsiloxane chain, were prepared and assessed for the hydrophobization of surface of nanofibrillated cellulose films. In order to generate GGM block-structured derivatives containing a synthetic tail with distinguished physical and chemical properties, as well as a tailored chain length, a controlled polymerization method was used. Therefore, firstly an initiator group was introduced at the reducing end of the GGM and consecutively single electron transfer-living radical polymerization (SET-LRP) was performed by applying three different monomers in individual reactions. For the accomplishment of the synthesis and the analysis of the products, challenges related to the solubility of the reactants had to be overcome. Overall, a synthesis route for the production of GGM block-copolymers bearing different synthetic polymer chains was developed and several derivatives were obtained. Moreover, GGM with different molar masses were, after modification, used as a crosslinker in the synthesis of functional hydrogels. Hereby, a cationic monomer was used during the free radical polymerization and the resultant hydrogels were successfully tested for the removal of chromium and arsenic ions from aqueous solutions. The hydrogel synthesis was tailored and materials with distinguished physical properties, such as the swelling rate, were obtained after purification. The results generated in this work underline the potential of bio-based products and the urge to continue carrying out research in order to be able to use more green chemicals for the manufacturing of biorenewable and biodegradable daily products.
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Tutkielmassa rakennettiin laskentamalli metsäteollisuuden puunhankinnan hankintalähteen kannattavuuden määrittämiseksi ja selittämiseksi. Tutkimuksessa noudatettiin konstruktiivisen tapaustutkimuksen tutkimusotetta. Tutkimuksen kohdeorganisaationa oli kansainvälisesti toimivan metsäteollisuusyrityksen Suomen puunhankintaorganisaatio. Kannattavuusmalli määrittelee hankintalähteen kannattavuuden sekä käsitteellisellä että laskentamenettelyn tasolla. Kannattavuusmallin katesuure on porttikate, joka rakennettiin taloudellisen lisäarvon teoriaan nojaten kohdeorganisaation tarpeiden ja sen laskenta-asiantuntijoiden näkemysten perusteella. Kannattavuusmallin rakenne ja osat kuvattiin seikkaperäisesti. Kannattavuusmallin käyttämän liiketoimintadatan poiminta ja laskentasuureiden raportointi testattiin. Mallin tarvitsemat laskentatiedot on saatavissa kohdeorganisaation kehitteillä olevasta toiminnanohjausjärjestelmästä. Laskentamallin hyödyntämismahdollisuudet arvioitiin. Hankintalähteen kannattavuutta mittaavalla porttikatteella voidaan ohjata puunhankintaorganisaatiota sen tavoitteiden saavuttamisessa. Malli ilmaisee porttikatteeseen vaikuttavien tekijöiden vaikutuksen kannattavuuteen, minkä avulla voidaan tehdä parempia päätöksiä hankintalähteiden hyödyntämisessä. Aiemmista tutkimuksista poiketen malli huomioi hankintalähteen suoritteen arvon tärkeimmille asiakastehtaille perustuen todellisiin liiketapahtumiin. Kannattavuusmallia voidaan hyödyntää laajalti metsäteollisuusyritysten tavaralajimenetelmään perustuvassa puunhankinnassa. Kannattavuusmallin rakentaminen rohkaisee puunhankinnan johtoa ja laskentahenkilöitä hedelmällisen yhteistyöhön.
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The report 'Conditions and practices in the commercialisation of innovation in wood industry' has been written as a part of the Wood Academy project. The report analyses the commercialisation conditions and practices of wood industry by utilising product categorisation based on a conceptual schema which combines the aspects of the transfer of the procession of utility and the degree of form/service utility (or value-added) created or provided by the company. Open innovation approaches help to perceive the possible new product and service innovations as well as the new business models and earning logics in the industry. The report also contains brief company cases to demonstrate theory-to-practice and showcase company examples from successful Finnish companies.
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Opinnäytetyö alkoholin verkkokauppamarkkinoista Suomessa on katsaus markkinoihin, jotka ovat olleet esillä mediassa viime aikoina hyvinkin paljon. Opinnäytetyössä analysoidaan Michael Porterin viiden kilpailuvoiman mallin avulla toimialaa. Porterin viisi kilpailuvoimaa ovat toimialan nykyinen kilpailu, tavarantoimittajien neuvotteluvoima, kuluttajien neuvotteluvoima, uusien kilpailijoiden uhka sekä korvaavien tuotteiden tai palveuluiden uhka. Tämän lisäksi työssä tarkastellaan lainsäädäntöä kuudentena kilpailuvoimana, sillä se asettaa merkittävät kilpailulliset reunaehdot. Toimiala-analyysin jälkeen siirrytään varsinaiseen tutkimusongelmaan, jossa pohditaan, kannattaako Alkon perustaa verkkokauppa? Tähän liittyen apututkimuskysymyksissä pohditaan mitä lisäarvoa alkoholin verkkokauppa luo ylipäätään kuluttajille sekä tavarantoimittajille/maahantuojille. Opinnäytetyöhön on liitetty ajatuksia, joita on kerätty haastattelemalla kolmea eri henkilöä, joilta löytyy merkittävästi tietoa alkoholimarkkinoista. Alko Oy ei ole osallisena, vaan opinnäytetyö on kirjoitettu täysin objektiivisesti, vaikka siinä onkin paljon kirjoittan omaa empiriaa. Haastattelut ovat tarkoituksella jätetty keskustelunomaisiksi, ja ovat siten melko subjektiivisia näkemyksiä eri ihmisten silmin. Monopolit herättävät keskustelua ja Alkon asema yhteiskunnallisena monopolina onkin asetettu kriittiseen tarkasteluun tutkimuksessa. Teoriassa käsiteltiin myös Alkon palvelualttiutta 4C –mallin avulla sekä Alkoa yrityksenä analysoitiin SWOT –analyysilla. Näiden teorioiden, toimiala-analyysin, haastatteluiden, kirjoittajan oman näkemyksen sekä eri lähteistä löydetyn informaation myötä voidaan todeta, että Alkon verkkokaupalle on tarve, joka on ollut olemassa jo pitkään. Monopoliaseman oletetaan olleen syy tälle hitaalle kehitykselle. Kuluttajien lisäarvoa olisi ehdottomasti kotiinkuljetus, mutta sitä Alko ei tarjoa. Toisaalta verkkokaupan myötä laajeneva tuotevalikoima on selkeä lisäarvo. Tavarantoimittajien/maahantuojien lisäarvoa ei vielä pystytty selvittämään, koska siihen suhtauduttiin ristiriitaisesti.
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Emerging markets have experienced rapid economic growth, and manufacturing firms have had to face the effects of globalisation. Some of the major emerging economies have been able to create a supportive business environment that fosters innovation, and China is a good example of a country that has been able to increase value-added investments. Conversely, when we look at Russia, another big emerging market, we witness a situation in which domestic firms struggle more with global competitiveness. Innovation has proven to be one of the most essential ingredients for firms aiming to grow and become more competitive. In emerging markets, the business environment sets many constraints for innovation. However, open strategic choices in new product development enable companies in emerging markets to expand their resource base and capability building. Networking and close inter-firm cooperation are essential in this regard. In this dissertation, I argue that technology transfer is one of the key tools for these companies to become internationally networked and to improve their competitiveness. It forces companies to reach outside the company and national borders, which in many cases, is a major challenge for firms in emerging markets. This dissertation focuses on how companies can catch up with competitiveness in emerging markets. The empirical studies included in the dissertation are based on analyses of survey data mainly of firms and their strategies in the Russian manufacturing industry. The dissertation contributes to the current strategic management literature by further investigating technology management strategies in manufacturing firms in emerging markets and the benefits of more open approaches to new product development and innovation.
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Tämä tutkielma käsittelee lisäarvon syntymistä, ylläpitämistä ja hallintaa verkostoi-tuneessa tuotekehitysympäristössä. Teemahaastattelu-menetelmää käyttäen, tavoitteena on tunnistaa ja kuvata ne prosessit, käytännöt ja toimintatavat, joissa kohdeyritys on onnistunut ja joissa lisäarvoa on syntynyt. Toinen keskeinen tavoite on löytää ongelmalliset alueet lisäarvon tuottamisessa ja analysoida, miksi nämä alueet ovat ongelmallisia. Käsitteiden arvo, arvoketju ja arvoverkosto, sekä viitekirjallisuuden esimerkkien perusteella muodostetaan teoreettinen viitekehys ja kuvataan niitä hyödyllisiä toimintatapoja ja käytäntöjä, joihin panostamalla lisäarvoa syntyy. Erityisesti informaatioteknologian alalla verkostoituminen ja arvoverkosto ovat yhä merkittävämpiä tuotekehityksen toimintatapoja, mihin horisontaalisen yhteistyön kehittyminen, globalisoituminen ja informaatioteknologian nopea kehitys on johtanut. Keskeisiä tuloksia ovat tarve yhtenäisempään, prosessinomaisempaan toimintatapaan ja liiketoimintaprosessien muokkaamiseen verkostoituneen T&K ympäristön vaatimusten mukaisesti. Myös tarve paremman näkyvyyden luomiseen sekä aktiviteettien hallintaan uudentyyppisen arvoverkoston vaatimusten mukaisesti korostui tuloksissa.
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The purpose of the thesis is to examine the added value of combining value and momentum indicators in the Swiss stock exchange. Value indicators employed are P/E, EV/EBITDA, P/CF, P/B ja P/S. Momentum indicators examined are 52-week high, acceleration rate, 12-month past return and 6-month past return. The thesis examines whether the composite value measures based on the above mentioned ratios can add value and whether the inclusion of momentum can further improve the risk return profile of the value portfolios. The data is gathered from the Swiss equity market during the sample period from May 2001 to May 2011. Previous studies have shown that composite value measures can somewhat add value to the value portfolio strategy. Similarly, recent academic literature have found evidence that momentum works well as a timing indicator for time to entry to value stocks. This study indicates that the added value of composite value measures exists. It also shows that momentum combined to acceleration rate can significantly improve the risk adjusted performance of value-only portfolios.
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The rate of adoption and use of learning management systems to support teaching and learning processes in academic institutions is growing rapidly. Universities are acquiring systems with functionalities that can match with their specific needs and requirements. Moodle is one of the most popular and widely deployed learning management systems in academic institutions today. However, apart from the system, universities tend to maintain other applications for the purpose of supplementing their teaching and learning processes. This situation is similar to Lappeenranta University of Technology (LUT), which is our case study in this project. Apart from Moodle, the university also maintains other systems such as Oodi, Noppa and Uni portal for the purpose of supporting its educational activities. This thesis has two main goals. The first goal is to understand the specific role of Moodle at LUT. This information is fundamental in assessing whether Moodle is needed in the university’s current teaching and learning environment. The second aim is to provide insights to teachers and other departmental stakeholders on how Moodle can provide added value in the teaching of a software development course. In response to this, a Moodle module for a software development course is created and the underlying features are tested. Results of the constructive work proposed some improvements through (i) the use of Moodle for in-class surveys, (ii) transfer of grades from Moodle to Oodi, (iii) use of Moodle in self-study courses and MOOCs, (iv) online examinations, and (v) Moodle integrations with third party applications. The proposed items were then evaluated for their utility through interviews of five expert interviews. The final results of this work are considered useful to LUT administration and management specifically on ways that Moodle can bring changes to the university at managerial, economical and technical level. It also poses some challenges on platform innovations and research.
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Purpose of this study is to clarify the industrial solutions purchasing process from purchaser companies’ point of view. Also customer’s view on value generating aspects and difficulties in purchases will be discussed as well as different purchas-ing entities where customers have ended up in their solution purchases. Current solution literature is mainly concentrated in supplier views and customer perspec-tive has been left without adequate attention. However, knowledge of the customer and the identification of customer need are at the core of a successful solution business. The focus of this thesis is on Finnish companies’ solution purchases that have been realized during last five years. Industrial solutions in this case are facto-ries or other large industrial plants. Industrial solutions’ purchasing process will be opened all the way from discovering the need until the start-up of the plant. Of in-terest is the customer experience of the success of the acquisition and the pur-chaser’s view on good practices allowing a successful procurement project.