Rahoitustuotteen asiakaskannattavuusanalyysi - Case: X Oy

Tutkimuksen tavoitteena on suorittaa asiakaskannattavuusanalyysi rahoitustoimialalla toimivan yrityksen erikseen määritetylle asiakasryhmälle. Toisena tavoitteena on tulosten avulla pyrkiä tunnistamaan tekijät, jotka tekevät asiakkuudesta kannattamattoman kohdeorganisaatiossa ja pyrkiä löytämään ratkaisuvaihtoehtoja epäsuotuisten tekijöiden poistamiseksi. Teoreettinen viitekehys rakentuu pääasiallisesti toimintolaskennasta sekä asiakaskannattavuuden analysoimisesta kirjoitettuun kirjallisuuteen sekä aiheista tehtyihin tutkimuksiin. Toimintolaskenta on monien tutkimusten mukaan käytännöllinen apuväline asiakaskohtaisten kustannusten määrittämisessä. Sitä käytetään apuvälineenä kannattavuusanalyysia tehtäessä. Tutkimustuloksista selviää, että kohdeyrityksessä asiakaskohtaiset kannattavuudet eivät ole täysin odotusten mukaisia. Johtopäätöksenä voidaan esittää, että kohdeyrityksessä ei suuri asiakaskohtainen luottokanta pelkästään takaa hyvää asiakkaan kokonaiskannattavuutta.

Apuvälineiden hankintaprosessin kehittäminen

Työ lähti liikkeelle Etelä-Karjalan sosiaali- ja terveyspiirin Apuvälinekeskuksen tarpeesta. Eksoten, apuvälinekeskuksen ja Etelä-Karjalan hankintapalveluiden perustaminen sekä muut organisaatiomuutokset muuttivat apuvälineiden hankintaprosessi niin paljon, että sen etenemisestä kaivattiin selventävää kuvausta. Julkisten hankintojen lain mukaan kilpailutettavat hankinnat siirtyivät hankintapalveluiden hoidettavaksi ja niitä varten tarvittiin tarjouspyyntömalli, jonka perusteella tarjouksia voidaan vertailla. Teoriaosuudessa käsitellään hankintaprosessia, julkisten hankintojen erityispiirteitä ja lakia julkisista hankinnoista. Lisäksi käsitellään apuvälinepalveluprosessia ja suosituksia apuvälineiden hankinnasta. Organisaation tutustuttiin henkilökohtaisesti sekä haastattelujen ja sähköpostikyselyiden avulla. Näitä tietoja hyödyntäen luotiin prosessikuvaukset sekä apuvälinepalveluprosessista että apuvälineiden kausisopimustuotteiden hankinnasta. Molempiin kuvauksiin sisältyy selittäviä lisäosia. Tarjouspyyntömallin kehittämisen pohjaksi pyydettiin sähköpostikyselyllä 10 alueellisesta apuvälinekeskuksesta tietoa heidän käyttämistään tarjouspyynnöistä. Vastauksia saatiin 4 kappaletta. Tiedoista tehtiin yhteenveto, joka luovutettiin apuvälinekeskuksen hankintatyöryhmän käyttöön.

Outsourcing process in pharmaceutical product development

The aim of this study was to create an outsourcing process for pharmaceutical product development. This study focuses on two main questions. The first question is “What is the outsourcing process model?” In the second phase key success factors of the outsourcing process are identified. As a result of the literature reviews, a general outsourcing process was created. Transaction cost economics and resource based view were used to derived a theoretical framework to the process by combining the existing processes presented in the literature. The model of process is considered used to the outsourcing broadly. The general outsourcing process was then developed further with the key factors that affect the success of pharmaceutical product development and the interviews of pharmaceutical outsourcing experts. The result of the research was the process consists of seven phases with key activities and expected outputs for each of the phases. In addition, the strategic decision-making framework for outsourcing decision in pharmaceutical product development is giving as well as the tools for selecting supplier and preparing structured contract. This study also gives some recommendations for managing the outsourcing process.

Strategian jalkauttamista tukeva optimaalinen toimintaympäristö kilpailuedun lähteenä

Tutkimus käsittelee strategian jalkauttamista. Tutkimuksen tavoitteena on kuvata millainen on strategian jalkauttamista tukeva optimaalinen toimintaympäristö kilpailuedun lähteenä. Tavoitteeseen päästään neljän alaongelman avulla: mistä elementeistä toimintaympäristö koostuu, millaisia yhteyksiä elementeillä on toisiinsa, mitkä elementeistä liittyvät johtamiseen ja millainen rooli keskijohdolla on strategian jalkauttamisessa. Tapaustutkimus on luonteeltaan kvalitatiivinen ja tutkimusote normatiivinen. Tutkimuksen teoreettinen viitekehys kattaa kuusi kokonaisuutta: strategian ja strategisen johtamisen, ulkoisen ja sisäisen toimintaympäristön, kilpailuedun, kulttuurin sekä johtamisen ja operatiivisen toiminnan. Johtaminen ja operatiivinen toiminta koostuu seitsemästä elementistä: asiakkaat, yhteys, yhteisöllisyys, kontrolli, kommunikointi, ydinkyvykkyydet ja koalitio, jotka parhaimmillaan muodostavat toisiaan tukevan syklin. Keskijohdon rooli korostuu johtamisen ja operatiivisen toiminnan kokonaisuudessa.

Johdon coaching: Rajanvetoja, taustateorioita ja prosesseja

Johdon coaching on henkilokohtainen johdon kehittamisen menetelma, jossa coach auttaa coachattavaa itse loytamaan omaa kehittymistaan ja toimintaansa koskevia ratkaisuja. Johdon coaching on lisaantynyt maailmalla ja Suomessa voimakkaasti viimeisten vuosien aikana. Kasvaneesta suosiosta huolimatta johdon coachingia on tutkittu vahan Suomessa. Tassa tutkimuksessa tutkittiin, miten johdon coaching maaritellaan ja miten se eroaa sita lahella olevista menetelmista, seka mitka ovat johdon coachingiin liittyvat taustateoriat ja miten johdon coachingia toteutetaan. Tutkimus pohjautuu sosiaaliseen konstruktionismiin. Tama vaitoskirja koostuu kahdesta osasta. Tyossa on kasiteanalyyttinen ja aikaisempaa teoreettista kirjallisuutta analysoiva osuus seka laadulliseen tutkimukseen pohjautuva empiirinen osuus. Tutkimuksen empiirisen osan aineisto tuotettiin teemahaastattelemalla 29:aa johdon coachingia toteuttanutta henkilda. Tutkimuksen tuloksista tulee esille johdon coachingin prosessimainen, tavoitteellinen ja systemaattinen luonne. Johdon coaching voidaan erottaa sita lahella olevista kasitteista, kuten terapia, koulutus, liikkeenjohdon konsultointi, mentorointi ja tyonohjaus, joskin rajanvedot eri kasitteiden valilla ovat epamaaraisia. Johdon coachingissa hyodynnetaan useita taustateorioita. Tyypillisesti eri taustateorioita yhdistetaan toisiinsa. Johdon coachingia voidaan toteuttaa eri lahtokohdista kasin ja eri tavoin, mutta tyypillisin toteutustapa on kuitenkin coachin ja coachattavan valinen keskustelu.

Utilization of Incident Reporting in The Finnish Maritime Industry

Marine traffic is expected to increase rapidly in the future, both in the Baltic Sea and in the Gulf of Finland. As the number of vessels in the area increases, so does the risk of serious marine accidents. To help prevent such accidents in the future, the International Maritime Organization (IMO) has put forth the International Safety Management Code (the ISM Code), which aims to improve the safety of the vessels. The second work package of the Development of maritime safety culture (METKU) project investigates the effects of the ISM Code and potential areas of improvement in maritime safety. The first phase in the work package used a literature review to determine how maritime safety culture could be improved. Continuous improvement, management commitment and personnel empowerment and motivation were found to be essential. In the second phase, shipping companies and administrators were interviewed. It was discovered that especially incident reporting based on continuous improvement was felt to be lacking. This third phase aims to take a closer look at incident reporting and suggest improvements based on the findings. Both the IMO and national legislation encourage shipping companies in incident reporting, and on the national level a shared incident reporting system (ForeSea) is being pushed forward. The objective of this research project was to find out the IMO’s attitude towards incident reporting, to establish a theoretical framework of reference in incident reporting, and to observe how reporting is actually being employed on the seas. Existing incident reporting systems were also researched. The study was carried out using a literature review and the results previously gathered in interviews. The results of phase two were elaborated further for themes relating to incident reporting. According to the findings of this research, the theoretical background of incident reporting dates back to the early 20th century. Although some theories are widely accepted, some have also received criticism. The lack of a concise, shared terminology poses major difficulties in maritime incident reporting and in determining its efficiency. A central finding is the fact that existing incident reporting focuses mostly on information flow away from the ship, whereas the backward information flow is much less planned and monitored. In incident reporting, both nationally and internationally, stakeholders are plenty. The information produced by these parties is scattered, however, and thus not very usable. Based on this research, the centralizing of this information should be made a priority. Traditionally, the success of incident reporting has been determined statistically, from the number of reported incidents. Yet existing reporting systems have not been designed with such statistical analysis in mind, so different methodologies might yield a more comprehensive view. The previous findings of seafarers and management (including shipping companies and administration) having differing views on safety work and safety management were backed up by the results of this study. Seafarers find seamanship and storytelling important, while management wants a more systematic and broad approach on safety matters. The research project was carried out by the Centre for Maritime Studies of the University of Turku, in the Kotka unit (Maritime Logistics Research), with coordination by the Kotka Maritime Research Centre. The major financiers of the project were the European Union and the city of Kotka. The financing authority was the Regional Council of Päijät-Häme. Partners in the project were the shipping companies Finnlines Oyj, Kristina Cruises Oy, Meriaura Oy and VG-Shipping Oy, and the ports of Helsinki, Kotka and Hamina. The partners provided both funding for the project and information for the research.

Päästöoikeudet metsä- ja metalliteollisuusyritysten taloudellisessa raportoinnissa

Tutkimuksen tavoitteena on selvittää kuinka päästöoikeuksia käsitellään metsä- ja metalliteollisuusyritysten taloudellisessa raportoinnissa. Tutkimuksessa selvitetään myös Euroopan unionin päästökauppajärjestelmän toimintaa. Tutkimuksen teoreettinen viitekehys rakentuu päästökauppaa koskevien tutkimusten sekä IFRS-standardeja koskevan kirjallisuuden pohjalta. Empiirinen tutkimus perustuu kahdeksan yrityksen vuosikertomusten analysointiin. Tutkimustulosten mukaan yritykset eivät sovella yhtenäistä menetelmätapaa päästöoikeuksien kirjanpidollisessa käsittelyssä. Yritykset soveltavat joko nettoperiaatetta tai IFRS-standardien tulkintaa päästöoikeuksista. Päästöoikeudet luokiteltiin aineettomiksi hyödykkeiksi.

Examining the Role of Rebranding in Perceived Image of a Product Line

The main objective for this study was to explore certain organization’s product line rebranding process and its impact on product line’s perceived image. The case company is a global paper, packaging and forest products company, business segment paper board. The audience explored is one of the company’s major customers, merchant in Germany. The research was performed as a descriptive case study with a purpose to provide longitudinal insight into the product line image and its eventual alteration as a result of the case company’s rebranding process. Mainly qualitative methods were used for conducting the research. The data for the empirical part was collected with a web-based survey at two different points of time; before the rebranded products entered the market and after they had been available approximately six months. The results of this study reveal that the case company has performed well in its attempt to improve product line’s brand image through rebranding. It was found that between the two brand image measurements the product brand image seems to have improved in all of the areas which according to theoretical framework of this study contribute to formation of brand image; brand associations, marketing communications and interpersonal relationships, not forgetting the original platform that initiated the change; technical quality modifications. In other words it may be concluded that as technical quality was brought to a new level, also assessments about the brand image improved respectively.

Financier’s credit risk: A Performance-Based Classification Model

The purpose of this study is to view credit risk from the financier’s point of view in a theoretical framework. Results and aspects of the previous studies regarding measuring credit risk with accounting based scoring models are also examined. The theoretical framework and previous studies are then used to support the empirical analysis which aims to develop a credit risk measure for a bank’s internal use or a risk management tool for a company to indicate its credit risk to the financier. The study covers a sample of Finnish companies from 12 different industries and four different company categories and employs their accounting information from 2004 to 2008. The empirical analysis consists of six stage methodology process which uses measures of profitability, liquidity, capital structure and cash flow to determine financier’s credit risk, define five significant risk classes and produce risk classification model. The study is confidential until 15.10.2012.

Julkisen sektorin tietointensiivisen palvelutoiminnan make, buy or partner -työkalu

Tämän pro gradu tutkielman tarkoitus on rakentaa Make, buy or partner työkalu julkisen sektorin tietointensiivisten palveluiden ulkoistuksiin liittyviin päätöksentekotilanteisiin. Tutkielman teoreettinen viitekehys muodostetaan transaktiokustannusteoriasta johdetusta Make, buy or partner analyysista, jota täydennetään palvelutuotannon kontekstiin sopivaksi palvelun ja tiedon erityisluonteilla. Näin ollen saadaan kokonaisvaltaisempi näkemys työkalun pohjaksi. Tutkielman empiirinen osuus suoritetaan kvalitatiivisena tapaustutkimuksena julkisen sektorin organisaatiossa. Teorian ja empirian valossa muodostetaan kohdeorganisaatiolle työkalu ulkoistamisen päätöksenteon tueksi. Työkalun ansiosta kohdeorganisaatio pystyy tekemään laadukkaampia ja pitkäjänteisempiä päätöksiä.

Hiljaisen tiedon ja osaamisen jakamisen psykologiset esteet ja kannustimet

Kestävä kilpailuetu perustuu yhä enemmän resurssien, erityisesti tiedon luovaan hyödyntämiseen ja yhdistämiseen muiden resurssien kanssa. Hiljaisen tiedon ja osaamisen tehokkaan jakamisen avulla on mahdollista rakentaa organisaatiolle pysyvää kilpailukykyä. Tämän kvalitatiivisin menetelmin suoritetun tutkimuksen päätavoite on selvittää yksilön hiljaisen tiedon ja osaamisen jakamiseen vaikuttavia psykologisia esteitä ja kannustimia. Tavoitteena on myös selvittää tiedon arvoa yksilölle ja löytää keinoja tehostaa hiljaisen tiedon ja osaamisen jakamista Vakuutusyhtiössä. Tutkimuksen aineisto perustuu Vakuutusyhtiössä tehtyihin puolistrukturoituihin haastatteluihin. Teoreettinen viitekehys perustuu pääosin Herzbergin kaksifaktoriteoriaan.

Intercultural bridges in teenagers' theatrical events : performing self and constructing cultural identity through a creative drama process

The overriding aim of this drama educational case study is to deepen the understanding of meaning making in a creative intercultural youth theatre process and to examine it in the context of the 10th European Children's TheatreEncounter. The research task is to give a theoretical description of some key features of a creative drama process as the basis for theory about meaning makingin physical theatre. The first task is to illuminate the culture-historical connections of the multilayered practice of the EDERED-association. The second taskis to analyse and interpret theatrical meaning making. The ethnographical research site is regarded as a theatrical event. The analysis of the theatrical eventis divided into four segments: cultural contexts, contextual theatricality, theatrical playing and playing culture. These segments are connected with four research questions: What are the cultural contexts of a creative drama process? How can the organisation of the Encounter, genres, aesthetic codes and perception ofcodes be seen to influence the lived experiences of the participants? What are some of the key phases and characteristics in a creative practice? What kind of cultural learning can be interpreted from the performance texts? The interpretative question concerns identity and community (re)construction. How are the categories, `community´ and `child´ constructed in the Encounter culture? In this drama educational case study the research material (transcribed interviews, coded questionnaire answers, participant drawings, videotaped process text and performance texts) are examined in a multi-method analysis in the meta-theoretical framework of Dewey's naturalistic pragmatism. A three-dimensional research interest through a combination of lived experiences, social contexts and cultural-aesthetical practices compared with drama-educational practices required the methodological project of cultural studies. Furthermore, the critical interpretation of cultural texts is divided into three levels of analyses which are called description, structural analysis and theoretical interpretation. Dialogic validity (truthfulness, self-reflexivity and polyvocality) is combined with contextual validity (sensitivity to social context and awareness of historicity) and with deconstructive validity (awareness of the social discourses). My research suggests that itis possible, by means of physical theatre, to construct symbolic worlds where questions about intercultural identity and multilingual community are examined and where provisional answers are constructed in social interaction.

Kielikylpydidaktiikkaa kehittämässä : 3-6-vuotiaiden kielikylpylasten kielellinen kehitys ja kielikylpydidaktiikan kehittäminen päiväkodissa

The goal of this study is to determine the naming ability in Finnish and Swedish of nursery school-aged children participating in a language immersion programme, as well as their command of both languages. The study also aims to describe factors reflecting language immersion teaching in nursery schools based on action research and a literature survey. The longitudinal study, conducted in 2003–2005, comprised 133 native Finnish three- to six-year-old children in language immersion programmes. A total of four measurements were carried out over two and a half years. In each measurement, four separate tests were given to each child (totally 1134 measurements). Research material was collected using survey tools that measured the children’s naming ability and command of language. The tools had been translated into both Finnish and Swedish. The material also includes taped responses related to the tool for naming ability. Didactic approaches were developed on the basis of material from action research and the literature survey. The material was examined using methodological triangulation, and a quantitative analysis was made of each survey tool. Furthermore, a content analysis of the children’s taped responses gave further depth to the description of language development. The theoretical framework of the study is mainly based on modern sociocultural theories of second language development and acquisition. Thus, the approach is both linguistic and pedagogic, with emphasis lying on the latter. The socioculturally-oriented framework of this study is mainly influenced by the theorists Vygotski, Spolsky, van Lier and Cummins. According to the results, the language skills of children in language immersion programmes develop as expected from age three to six in the fields studied. In the field of language command, the children acquired excellent skills in listening comprehension. Their naming ability was not as good. In each test, the children showed weaker skills in Swedish than in Finnish. However, based on the assumption that the two languages have a shared cognitive field, the skills in Swedish catch up with the skills in Finnish at an annual rate of 6–7 per cent. The study indicates that children meet a language development threshold one year earlier in their native language than they do in the immersion language. As for the naming ability in Swedish, problems arose from the fact that the deviation in results increases with age. Children showed creativity in their use of naming strategies. Judging by the research results, children begin to use the immersion language as a tool for thought at a very early phase. The research results, action research and literature survey were also used to create a general educational model for language immersion.

Curriculum innovation in teacher education : exploring conceptions among Tanzanian teacher educators

The focus of the study is to understand curriculum innovation from the perspective of Tanzanian teacher educators. It is argued that the deterioration of quality of education in schools is partly to be attributed to the way in which teachers are educated. Curriculum innovation is considered as an essential strategy for bringing about improvement in teacher education. Therefore, in 2000 a new curriculum was introduced; however, right from the inception the curriculum was criticised by teacher educators. The overall aim of the study is to investigate teacher educators’ conceptions of curriculum innovation. In the theoretical framework the main focus is on discussion about different curriculum approaches for teacher education and innovation. In order to achieve the aim of the study, a phenomenographic approach is employed. This approach is used in order to identify similarities and variation in educators’ conceptions of curriculum innovation. The empirical basis of the study consists of interviews with thirty teacher educators working in eight teachers’ colleges situated in various parts of Tanzania. The findings, in brief, reveal variation in teacher educators’ conceptions of the dominant domains of innovation. Two broad conceptions of teaching with six aspects are identified. Conceptions of educational studies are presented in four broad categories of description with four aspects. Similarly, in methodology subjects two conceptions are described with four aspects. On the integration of subject matter studies and subject methods, two broad conceptions are presented with six aspects. Conceptions of textbook prescription policy are characterised in two broad categories of description with four aspects. With the use of modules two broad conceptions are identified with six aspects. In addition, the study identifies four broad conceptions of future curriculum approaches with eight aspects. Looking across the categories of description, the results indicate that educators cope with innovation individually. Three character types of teacher educators are presented: loyal, creative and critical. Furthermore, four types of phenomena suggesting critical areas about teacher educators’ conceptions of innovation are described: educators’ prior educational background, technical factors, student teachers’ factors and shifting from teaching to learning. On the whole, educators express a number of frame factors in the process of change towards the aim of curriculum innovation. This indicates that the new curriculum (2000) is not implemented as intended by curriculum developers. Constraints to the implementation are presented and discussed in detail. From these findings, two models of educators’ stance towards curriculum innovation are presented and can be used as a framework for planning successful curriculum innovations and analysing practice in teachers’ colleges.

Beyond the obvious : three acts in educational drama

Researching research is not a common theme in educational drama. Nor is the educational drama process from a participant perspective a typical focus of research, at least not if the participants are disabled. Yet this is the theme of this thesis, a drama in three acts. The aim of this thesis is to describe, analyse, and discuss both the ways in which research within educational drama can be carried out and represented, and the experiences of the participants of the educational drama process. The theoretical framework that steers the research process is built up of two pairs of frames, each of them, like Russian nesting dolls, containing further frames. The first frame, relating to the outcomes of conducting research in educational drama, comprises philosophical, representational, and personal theories. As the second question asks what educational drama is, the subject related frame is built up of pedagogical, drama educational, and aesthetic theories. The study in its entirety follows the structure of the researcher’s hermeneutical learning process and takes the form of a journey starting from what is familiar, stretching towards what is new and different, and finally returning back to the beginning with a new view on what was there at the start. The thesis consists of two separate but related studies. The first, a familiar study conducted earlier, Alpha in Act I, was carried out among upper secondary school pupils. In the second, the new and therefore unfamiliar study, Omega in Act III, the participants are adult individuals who are physically and communicatively disabled. In between these two Acts an element of “Verfremdung” where the Alpha study is systematically scrutinized as the purpose is to teach and to manage the reader to think. Meta-discussions on the philosophical issues of the study are conducted throughout the text, parallel to the empirical parts. The outcomes of the first research question show that philosophical, methodical, and representational consistency is crucial for research. While this may sound like stating the obvious, this has nevertheless not always been considered fact, especially not within qualitative research. The outcomes further stress that representational issues are also to be recognized when presenting non-rational aspects of educational drama. By wording the world, through the use of visualising language, the surplus of meanings of educational drama can be, as they are within this study, made visible, sensible, and almost tangible, not only cognitively understandable. The outcomes of the second question point to the different foci of the studies, with Alpha focusing on the rationally retold experiences and Omega focusing on nonrational experiences. The outcomes expose educational drama as a learning process comprising doing, reflecting, and being. The doing aspect communicates the concrete efforts in creating a piece of theatre, while the being aspect relates experiences of being as situated, embodied and sensuous, reciprocal, empowering, aesthetic and artistic, and existential. Reflection is the twine that runs throughout the process and connects both doing and being. In summary, the outcomes could be formulated as “learning from learning how to make theatre”.