Testing Accrual-Based Model for Detecting Earnings Management: Comparison of Finland and France

The aim of this study is to test the accrual-based model suggested by Dechow et al. (1995) in order to detect and compare earnings management practices in Finnish and French companies. Also the impact of financial crisis of 2008 on earnings management behavior in these countries is tested by dividing the whole time period of 2003-2012 into two sub-periods: pre-crisis (2003-2008) and post-crisis (2009-2012). Results support the idea that companies in both countries have significant earnings management practices. During the post-crisis period companies in Finland show income inflating practices, while in France the opposite tendency is noticed (income deflating) during the same period. Results of the assumption that managers in highly concentrated companies are engaged in income enhancing practices vary in two countries. While in Finland managers are trying to show better performance for bonuses or other contractual compensation motivations, in France they avoid paying dividends or high taxes.

New [18F]Tracers for Alzheimer's Disease Imaging. Labeling Synthesis And Biological Testing

Alzheimer’s disease (AD) is the most common form of dementia. Characteristic changes in an AD brain are the formation of β-amyloid protein (Aβ) plaques and neurofibrillary tangles, though other alterations in the brain have also been connected to AD. No cure is available for AD and it is one of the leading causes of death among the elderly in developed countries. Liposomes are biocompatible and biodegradable spherical phospholipid bilayer vesicles that can enclose various compounds. Several functional groups can be attached on the surface of liposomes in order to achieve long-circulating target-specific liposomes. Liposomes can be utilized as drug carriers and vehicles for imaging agents. Positron emission tomography (PET) is a non-invasive imaging method to study biological processes in living organisms. In this study using nucleophilic 18F-labeling synthesis, various synthesis approaches and leaving groups for novel PET imaging tracers have been developed to target AD pathology in the brain. The tracers were the thioflavin derivative [18F]flutemetamol, curcumin derivative [18F]treg-curcumin, and functionalized [18F]nanoliposomes, which all target Aβ in the AD brain. These tracers were evaluated using transgenic AD mouse models. In addition, 18F-labeling synthesis was developed for a tracer targeting the S1P3 receptor. The chosen 18F-fluorination strategy had an effect on the radiochemical yield and specific activity of the tracers. [18F]Treg-curcumin and functionalized [18F]nanoliposomes had low uptake in AD mouse brain, whereas [18F]flutemetamol exhibited the appropriate properties for preclinical Aβ-imaging. All of these tracers can be utilized in studies of the pathology and treatment of AD and related diseases.

Evaluating land-use related environmental impacts of biomass value chains for decision-support : Comparison and testing of methodologies proposed for environmental life cycle assessment

Life cycle assessment (LCA) is one of the most established quantitative tools for environmental impact assessment of products. To be able to provide support to environmentally-aware decision makers on environmental impacts of biomass value-chains, the scope of LCA methodology needs to be augmented to cover landuse related environmental impacts. This dissertation focuses on analysing and discussing potential impact assessment methods, conceptual models and environmental indicators that have been proposed to be implemented into the LCA framework for impacts of land use. The applicability of proposed indicators and impact assessment frameworks is tested from practitioners' perspective, especially focusing on forest biomass value chains. The impacts of land use on biodiversity, resource depletion, climate change and other ecosystem services is analysed and discussed and the interplay in between value choices in LCA modelling and the decision-making situations to be supported is critically discussed. It was found out that land use impact indicators are necessary in LCA in highlighting differences in impacts from distinct land use classes. However, many open questions remain on certainty of highlighting actual impacts of land use, especially regarding impacts of managed forest land use on biodiversity and ecosystem services such as water regulation and purification. The climate impact of energy use of boreal stemwood was found to be higher in the short term and lower in the long-term in comparison with fossil fuels that emit identical amount of CO2 in combustion, due to changes implied to forest C stocks. The climate impacts of energy use of boreal stemwood were found to be higher than the previous estimates suggest on forest residues and stumps. The product lifetime was found to have much higher influence on the climate impacts of woodbased value chains than the origin of stemwood either from thinnings or final fellings. Climate neutrality seems to be likely only in the case when almost all the carbon of harvested wood is stored in long-lived wooden products. In the current form, the land use impacts cannot be modelled with a high degree of certainty nor communicated with adequate level of clarity to decision makers. The academia needs to keep on improving the modelling framework, and more importantly, clearly communicate to decision-makers the limited certainty on whether land-use intensive activities can help in meeting the strict mitigation targets we are globally facing.

Developing purchase invoice processing through workflow automation

The aim of this master’s thesis is to research and analyze how purchase invoice processing can be automated and streamlined in a system renewal project. The impacts of workflow automation on invoice handling are studied by means of time, cost and quality aspects. Purchase invoice processing has a lot of potential for automation because of its labor-intensive and repetitive nature. As a case study combining both qualitative and quantitative methods, the topic is approached from a business process management point of view. The current process was first explored through interviews and workshop meetings to create a holistic understanding of the process at hand. Requirements for process streamlining were then researched focusing on specified vendors and their purchase invoices, which helped to identify the critical factors for successful invoice automation. To optimize the flow from invoice receipt to approval for payment, the invoice receiving process was outsourced and the automation functionalities of the new system utilized in invoice handling. The quality of invoice data and the need of simple structured purchase order (PO) invoices were emphasized in the system testing phase. Hence, consolidated invoices containing references to multiple PO or blanket release numbers should be simplified in order to use automated PO matching. With non-PO invoices, it is important to receive the buyer reference details in an applicable invoice data field so that automation rules could be created to route invoices to a review and approval flow. In the beginning of the project, invoice processing was seen ineffective both time- and cost-wise, and it required a lot of manual labor to carry out all tasks. In accordance with testing results, it was estimated that over half of the invoices could be automated within a year after system implementation. Processing times could be reduced remarkably, which would then result savings up to 40 % in annual processing costs. Due to several advancements in the purchase invoice process, business process quality could also be perceived as improved.

Model-based testing of software systems : functionality and performance

Software is a key component in many of our devices and products that we use every day. Most customers demand not only that their devices should function as expected but also that the software should be of high quality, reliable, fault tolerant, efficient, etc. In short, it is not enough that a calculator gives the correct result of a calculation, we want the result instantly, in the right form, with minimal use of battery, etc. One of the key aspects for succeeding in today's industry is delivering high quality. In most software development projects, high-quality software is achieved by rigorous testing and good quality assurance practices. However, today, customers are asking for these high quality software products at an ever-increasing pace. This leaves the companies with less time for development. Software testing is an expensive activity, because it requires much manual work. Testing, debugging, and verification are estimated to consume 50 to 75 per cent of the total development cost of complex software projects. Further, the most expensive software defects are those which have to be fixed after the product is released. One of the main challenges in software development is reducing the associated cost and time of software testing without sacrificing the quality of the developed software. It is often not enough to only demonstrate that a piece of software is functioning correctly. Usually, many other aspects of the software, such as performance, security, scalability, usability, etc., need also to be verified. Testing these aspects of the software is traditionally referred to as nonfunctional testing. One of the major challenges with non-functional testing is that it is usually carried out at the end of the software development process when most of the functionality is implemented. This is due to the fact that non-functional aspects, such as performance or security, apply to the software as a whole. In this thesis, we study the use of model-based testing. We present approaches to automatically generate tests from behavioral models for solving some of these challenges. We show that model-based testing is not only applicable to functional testing but also to non-functional testing. In its simplest form, performance testing is performed by executing multiple test sequences at once while observing the software in terms of responsiveness and stability, rather than the output. The main contribution of the thesis is a coherent model-based testing approach for testing functional and performance related issues in software systems. We show how we go from system models, expressed in the Unified Modeling Language, to test cases and back to models again. The system requirements are traced throughout the entire testing process. Requirements traceability facilitates finding faults in the design and implementation of the software. In the research field of model-based testing, many new proposed approaches suffer from poor or the lack of tool support. Therefore, the second contribution of this thesis is proper tool support for the proposed approach that is integrated with leading industry tools. We o er independent tools, tools that are integrated with other industry leading tools, and complete tool-chains when necessary. Many model-based testing approaches proposed by the research community suffer from poor empirical validation in an industrial context. In order to demonstrate the applicability of our proposed approach, we apply our research to several systems, including industrial ones.

Requisites for a successful implementation of an automated inventory replenishment system

Tutkimuksen tavoitteena oli selvittää automaattisten tilausjärjestelmien onnistuneen käyttöönottoon taustalla vaikuttavia tekijöitä vähittäiskaupan toimialalla ja etsiä ratkaisua kyseisten järjestelmien onnistuneeseen käyttöönottoon tässä ympäristössä. Tutkimus analysoi yli sadan kaupan järjestelmän käyttöönottoa ja käyttöönoton tuloksia. Tutkimusta varten haastateltiin niin yhtiön sisältä kuin ulkopuoleltakin mukana olleita hankintajärjestelmän ja jalkautuksen asiantuntijoita. Tämän lisäksi järjestelmän käyttöönottaneisiin kauppoihin lähetettiin kyselyt, joita analysoitiin ryhmissä automaattisen tilausjärjestelmän tietojen pohjalta. Työn tuloksena pystyttiin tunnistamaan tietty joukko taustatekijöitä, jotka tulee ottaa käyttöönotossa huomioon sekä saatuihin tutkimustuloksiin perustuen kehitettiin malli vastaavanlaisten järjestelmien käyttöönotolle vähittäiskaupan alalle.

Spectrally Tuned Lanthanide Photoluminescence for Point-of-Care Testing

Point-of-care (POC) –diagnostics is a field with rapidly growing market share. As these applications become more widely used, there is an increasing pressure to improve their performance to match the one of a central laboratory tests. Lanthanide luminescence has been widely utilized in diagnostics because of the numerous advantages gained by the utilization of time-resolved or anti-Stokes detection. So far the use of lanthanide labels in POC has been scarce due to limitations set by the instrumentation required for their detection and the shortcomings, e.g. low brightness, of these labels. Along with the advances in the research of lanthanide luminescence, and in the field of semiconductors, these materials are becoming a feasible alternative for the signal generation also in the future POC assays. The aim of this thesis was to explore ways of utilizing time-resolved detection or anti-Stokes detection in POC applications. The long-lived fluorescence for the time-resolved measurement can be produced with lanthanide chelates. The ultraviolet (UV) excitation required by these chelates is cumbersome to produce with POC compatible fluorescence readers. In this thesis the use of a novel light-harvesting ligand was studied. This molecule can be used to excite Eu(III)-ions at wavelengths extending up to visible part of the spectrum. An enhancement solution based on this ligand showed a good performance in a proof-of-concept -bioaffinity assay and produced a bright signal upon 365 nm excitation thanks to the high molar absorptivity of the chelate. These features are crucial when developing miniaturized readers for the time-resolved detection of fluorescence. Upconverting phosphors (UCPs) were studied as an internal light source in glucose-sensing dry chemistry test strips and ways of utilizing their various emission wavelengths and near-infrared excitation were explored. The use of nanosized NaYF :Yb3+,Tm3+-particles enabled the replacement of an external UV-light source with a NIR-laser and gave an additional degree of freedom in the optical setup of the detector instrument. The new method enabled a blood glucose measurement with results comparable to a current standard method of measuring reflectance. Microsized visible emitting UCPs were used in a similar manner, but with a broad absorbing indicator compound filtering the excitation and emission wavelengths of the UCP. This approach resulted in a novel way of benefitting from the non-linear relationship between the excitation power and emission intensity of the UCPs, and enabled the amplification of the signal response from the indicator dye.

Data Governance and Automated Marketing – A Case Study of Expected Benefits of Organizing Data Governance in an ICT Company

This research is looking to find out what benefits employees expect the organization of data governance gains for an organization and how it benefits implementing automated marketing capabilities. Quality and usability of the data are crucial for organizations to meet various business needs. Organizations have more data and technology available what can be utilized for example in automated marketing. Data governance addresses the organization of decision rights and accountabilities for the management of an organization’s data assets. With automated marketing it is meant sending a right message, to a right person, at a right time, automatically. The research is a single case study conducted in Finnish ICT-company. The case company was starting to organize data governance and implementing automated marketing capabilities at the time of the research. Empirical material is interviews of the employees of the case company. Content analysis is used to interpret the interviews in order to find the answers to the research questions. Theoretical framework of the research is derived from the morphology of data governance. Findings of the research indicate that the employees expect the organization of data governance among others to improve customer experience, to improve sales, to provide abilities to identify individual customer’s life-situation, ensure that the handling of the data is according to the regulations and improve operational efficiency. The organization of data governance is expected to solve problems in customer data quality that are currently hindering implementation of automated marketing capabilities.

Verkkopalveluiden jatkuvan ylläpidon kehittäminen: Case Aucor Oy ja WordPress

Verkkopalveluiden ylläpitovaiheessa halutaan varmistua, etteivät palveluun tehdyt muutokset aiheuta verkkopalvelussa virhetilanteita ja palvelu toimii moitteetta. Muutoksen hyväksyntätestaus voidaan tehdä regressiotestauksena vertaamalla palvelun tilaa ennen ja jälkeen muutoksen. Sisältöpainotteisessa verkkopalvelussa testaaminen keskittyy loppukäyttäjälle esitetyn sivun semanttiseen sekä visuaaliseen oikeellisuuteen sekä erilaisiin toiminnallisiin testeihin. Työssä tarkastellaan etenkin suositulla WordPress-julkaisujärjestelmällä toteutettujen verkkopalveluiden ylläpitoa. Keskeisenä osana julkaisujärjestelmillä toteutettujen verkkopalveluiden ylläpitoa on julkaisujärjestelmän ja sitä täydentävien lisäosien päivittämistä ajantasaisiin versioihin. Nämä päivitykset paitsi tuovat uusia ominaisuuksia verkkopalvelun kehittäjille, myös paikkaavat järjestelmän tietoturvahaavoittuvuuksia sekä korjaavat aiemmissa versioissa esiintyneitä virheitä. Tässä työssä kehitettiin kohdeyrityksen aiempia verkkopalveluiden ylläpitoprosesseja niissä tunnistettujen kehityskohteiden perusteella. Uudistettu kokonaisuus jakautuu kahteen kokonaisuuteen: päivitystarpeen seurantaan sekä päivitysten tekemiseen. Päivitystarpeen seurantaa varten kehitettiin uusi työkalu helpottamaan kokonaiskuvan hahmottamista. Päivitysten tekemisen osalta työssä keskityttiin automatisoidun regressiotestauksen kehittämiseen, missä tärkeimpänä testauskeinona käytetään verkkopalvelusta tallennettujen kuvankaappausten vertailuun perustuvaa visuaalista testausta. Uusien ylläpitoprosesseille määriteltiin myös seurannan kohteet uudistuksen onnistumisen ja jatkokehityksen arviointia varten.

Virtuaalisen oppimisympäristön funktionaalisen käyttöliittymätestauksen automatisointi

Tämän tutkimuksen kohteena on Turun yliopistossa kehitetyn www-pohjaisen ViLLE-oppimisjärjestelmän funktionaalisen käyttöliittymätestauksen automatisointityö. Tutkimusta varten olen kerännyt kattavasti aineistoa aihetta käsittelevästä yleisestä kirjallisuudesta ja artikkeleista sekä toteutuksen kannalta spesifistä tietoa tarjoavista Internet-lähteistä. Tutkimuksessa olen tehnyt myös pienehkön määrän testausalan asiantuntijahaastatteluja. Tutkimuksen empiirisessä osuudessa olen valinnut testaukseen käytettävän testaustyökalun sekä toteuttanut valitulla testaustyökalulla ViLLE-oppimisjärjestelmän testauksen automatisointityön soveltamalla käytäntöön tutkimuksen teoriaosuudessa esitettyä tietoa hyvistä käytänteistä funktionaalisen käyttöliittymätestauksen automatisoinnissa. Tutkimuksen toteutuksessa olen käyttänyt kvalitatiivista tutkimusmenetelmää. Tutkimuksen empiirisen osuuden pohjalta kerätyn havaintoaineiston perusteella olen selvittänyt vastaukset seuraaviin tutkimuksessa esitettyihin tutkimuskysymyksiin: • Miten käytetty testaustyökalu on valittu ja mitkä olivat valintaan vaikuttaneet tärkeimmät kriteerit? • Miten käytetty testaustyökalu soveltuu ViLLE-oppimisjärjestelmän funktionaalisen käyttöliittymätestauksen automatisointiin? • Millä eri tavoin käytäntöön viety hyvien testiautomaation laatimistapojen mukainen toteutus vaikuttaa nyt laadittuun testiautomaatioon? • Esiintyikö toteutetussa testiautomaatiossa tutkimuksen teoreettisessa viitekehyksessä kuvattuja funktionaalisen käyttöliittymätestauksen automatisoinnille tyypillisiä ongelmia ja miten ongelmat saatiin ratkaistua? Tutkimuksen tulokset osoittavat melko selvästi, että ViLLE-oppimisympäristön funktionaalisen käyttöliittymätestauksen automatisointityön toteutukseen valittu Vaadin TestBench -testaustyökalu, joka on valittu tutkimuksen alkuvaiheessa suoritetun evaluoinnin perusteella, soveltuu käyttötarkoitukseensa hyvin. Lisäksi pystyin luotettavasti havainnoimaan, että testiautomaation ylläpidon tarve sekä testien laatimiseen kuluva aika vähenevät merkittävästi, kun testit laaditaan heti alusta lähtien rakenteeltaan modulaariseksi sekä tietyin teknisin keinoin mahdollisimman vähän käyttöliittymän rakennetta huomioonottavaksi. Ongelmia testiautomaation laatimisessa voivat aiheuttaa käytetty työkalu itsessään, testattavan järjestelmän toteutus sekä testien suoritusympäristö. Huolimatta kirjallisuuskatsauksen perusteella tehdystä varautumisesta tyypillisiin testiautomaation laatimisessa esiintyviin ongelmiin, myös joitakin sellaisia ongelmia esiintyi, joihin en ollut osannut varautua. Mahdollisiin ongelmiin etukäteen varautuminen kuitenkin selvästi auttoi suurimpaan osaan testiautomaation laatimisessa esiintyneistä ongelmista.