Punaisten naisten tiet. Valtiorikosoikeuteen vuonna 1918 joutuneiden Porin seudun naisten toiminta sota-aikana, tuomiot ja myöhemmät elämänvaiheet

Suomen sisällissotaan osallistui vuonna 1918 naisia molemmin puolin rintamaa erilaisissa tehtävissä. Taisteluiden jälkeen yli 5500 punaista naista joutui valtiorikosoikeuteen syytettynä valtiopetoksellisesta toiminnasta. Ne noin 2000 naista, jotka palvelivat punakaartissa aseistettuina, ovat pitkään hallinneet sitä kuvaa, joka suomalaisilla on ollut punaisista naisista. Sen sijaan on tiedetty hyvin vähän niistä naisista, joiden valkoiset katsoivat edistäneen valtiopetosta muilla keinoilla. Tässä tutkimuksessa tarkastellaan, millaisia olivat Porin seudulla ne kapinasta syytetyt naiset, jotka eivät olleet tarttuneet aseisiin ja mikä oli heidän myöhempi kohtalonsa. Työn ensimmäisessä osassa tutkitaan valtiorikosoikeuteen joutuneiden naisten taustaa, toimintaa sota-aikana ja tästä aiheutuneita välittömiä seuraamuksia. Millaisia henkilöitä päätyi valtiorikosoikeuden eteen tuomittavaksi? Millaisissa tehtävissä he olivat sota-aikana toimineet ja miksi? Mitkä seikat olivat oikeudessa raskauttavia, kun valtiorikostuomioita jaettiin? Työn jälkimmäisessä osassa tutkitaan, mitä punaisille naisille tapahtui sodan jälkeen ja miksi näin kävi. Sisällissodan jälkeistä maailmaa hahmotetaan etsimällä vastauksia seuraaviin kysymyksiin: Millainen oli se yhteiskunnassa vallinnut ajan henki, jonka vaikutuspiiriin naiset valtiorikosoikeudesta ja vankilasta palasivat? Miten yhteisö otti heidät vastaan? Miten heihin suhtauduttiin työmarkkinoilla? Miten käsiteltiin punaisia leskiä ja orpoja? Mitä punaisilta odotettiin kansalaisina ja miten heistä pyrittiin muokkaamaan yhteiskuntakelpoisia? Miten poliittisen elämän uudelleenvirittely onnistui ja kiinnostiko se enää näitä naisia? Miten suomalaisen yhteiskunnan muuttuessa myös sen suhtautuminen punaisiin muuttui? Millaisilla toimilla valtiovalta pyrki eri vaiheissa yhtenäistämään rikkirevennyttä kansaa ja miten se näkyi yksittäisten ihmisten elämässä? Ajan kuluessa asenteet muuttuivat ja naiset vanhenivat. Miten naiset kuvasivat kokemaansa myöhemmin omaisilleen? Kysymyksiä pohditaan paikallisesta, Porin seudun näkökulmasta, mutta niitä peilataan kuitenkin jatkuvasti valtakunnalliseen tilanteeseen. Kontekstualisoi- malla paikalliskokemukset laajempaan kokonaisuuteen on voitu paremmin selittää tapahtunutta, ja paikallistutkimuksen kautta on nähty myös koko maassa vallinneita yleisiä olosuhteita. Tutkimuksen kohteena on 267 Porista, Porin maalaiskunnasta ja Ulvilasta kotoisin olevaa naista, jotka joutuivat valtiorikosoikeuden tutkittaviksi. Keskeisimpänä lähdeaineistona ovat seurakuntien rippikirjat ja maistraattien henkikirjat sekä Kansallisarkiston, Kansan arkiston ja Työväen arkistojen sisällissotaa ja sen jälkeistä poliittista elämää valottavat kokoelmat. Tutkimuksen naisista enemmistö oli 18−37-vuotiaita työläisnaisia. Aiemmin rikoksista tuomittuja heidän joukossaan oli hyvin vähän. Suurin osa (n. 71 %) työskenteli punakaartin huollossa keittiö-, siivous- ja vaatetusosastoilla. Noin 21 % työskenteli sairaanhoidossa, ja loput kahdeksan prosenttia olivat punakaartin hallintoa avustavissa muissa tehtävissä. Naiset saivat pääosin lieviä, 2−3 vuoden ehdollisia tuomioita. Vain joka kymmenes nainen tuomittiin ehdottomaan rangaistukseen. Punakaartiin vasta pakomatkalla liittyneet ja kaartissa vähäisissä tehtävissä lyhytaikaisesti toimineet henkilöt vapautettiin syytteistä. Tutkimuksessani olen osoittanut, millaisia vaikeuksia paluu sodanjälkeiseen arkeen tuotti naisille. Varsinkin yksin lastensa kanssa jääneillä oli monenlaisia ongelmia. Sodan aikana levitetty propaganda oli osaltaan lisäämässä vaikeuksia. Toisaalta työtilanne parantui monen naisen osalta jo vuoden 1918 aikana, ja oman punaisen yhteisön tarjoama tuki helpotti arjesta selviytymistä. Elämä tasaantui, naiset perustivat perheitä ja osa palasi työelämään ja politiikkaan. Säilyneiden lähteiden valossa sisällissota näyttäisi radikalisoineen vain pienen osan naisista, kun taas enemmistö kannatti maltillisia sosialidemokraatteja tai jäi kokonaan pois politiikasta. Punaiseksi leimautuminen valtiorikosoikeudessa ei pakottanut naisia muuttamaan uudelle paikkakunnalle; Porin seudulla ja yleensä vielä omassa suvussakin oli riittävästi entisiä punaisia luomassa kollektiivista tukea. Myös valtiovalta pyrki rauhoittamaan poliittista tilannetta ja sopeuttamaan punaisia yhteiskuntaan monin uudistuksin. Naisten kannalta merkittävin myönnytys tapahtui jatkosodan aikana, kun punalesket lopulta oikeutettiin valtiollisen eläkkeen piiriin. Tämä tutkimus on ensimmäinen punaisista naisista laadittu eräänlainen kollektiivinen elämäkerta, jossa on tarkasteltu heidän sodanjälkeistä elämäänsä. Yhteenvetona voidaan todeta, että Porin seudulta valtiorikosoikeuteen joutuneet naiset olivat tavallisia työläisnaisia. Sota ja osallisuus siihen ei tätä asiaa muuttanut. Naiset sopeutuivat yhteiskuntaan nopeasti ja elivät pääosin tavallista työläisperheen arkea sodan jälkeenkin.

Akkuvarastot omakotitaloissa

Energian varastointi on noussut keskeiseksi energia-alan teemaksi viime vuosina. Erityi-sesti uusiutuvan tuotannon lisääntyminen ja energian käytön tehostaminen ovat edesautta-neet energiavarastoratkaisuiden mukaantuloa. Työssä tarkastellaan litiumrautafosfaattiak-kujen käytön kannattavuutta omakotitaloissa. Tavoitteena on selvittää, millä reunaehdoilla näiden akkujen käyttö energiavarastoina tulee kannattavaksi Lappeenrannan olosuhteissa. Kannattavuutta selvitetään litiumrautafosfaattiakkujen markkina-analyysin ja teknistalou-dellisen analyysin sekä Matlab-simulaation avulla.

Competitive Effects of Non-Controlling Minority Acquisitions – Sufficient to merit further EU merger regulation?

Partial ownership interests are a widespread phenomenon in modern corporate environment. Unless minority shareholding affords the target to exercise control over the target, they do currently not have to be notified to the European Commission under EU merger regime. However, economic research has long suggested that when linking competing or non-horizontally positioned undertakings particularly in industries with few competitors, minority shareholdings even far below the majority of shares or voting rights could lead to higher prices or lower output volumes to the detriment of consumers. The Commission has recognized this issue and proceeded to suggest an extension of the merger regime to catch also certain non-controlling minority acquisitions. Horizontal non-controlling minority shareholdings create a positive correlation between the sales revenues of the partial acquirer and target. Through the equity interest the acquirer will internalise a fraction, proportional to the financial rights attached to the shareholding, of the profit of the target. This will incentivise the acquirer to contribute to increasing the target’s business profits by increasing its own sales price (horizontal unilateral effects). When a minority stake is held in a vertically related or a conglomerate company, the minority acquirer could be allowed to hamper or eliminate the target’s rivals’ access either to inputs (input foreclosure) or customers (customer foreclosure), depending on which level of the supply chain the parties are (vertical unilateral effects). Under certain circumstances minority share acquisitions could also lessen competition because they facilitate collusion between companies active in the market (coordinated effects). Economic theory confirms that non-controlling minority shareholdings may under certain circumstances create anti-competitive effects that are unlikely to be remedies by pro-competitive effects. However, they are likely to be of less significant nature than anticompetitive effects created by full mergers. This derives fore mostly from the fact that a minority share acquirer carries all the costs associated with its unilateral action but will internalise only a fraction of the lost profits. This is likely to limit the acquirer’s incentive to raise price and the profitability of such behavior. Having in mind that the number of potentially problematic cases is expected to be next to negligible, the limited potential competitive effects of non-controlling minority share acquisitions cannot be seen to clearly merit extension of the scope of the EUMR. The system suggested by the Commission is particularly ill-fitted for such purpose given the clear lack of legal certainty and considerable administrative burden associated with it.

Jätevesien puhdistus jätevesialtaissa jäädyttämällä - Kartoitus potentiaalisista sovellutuksista Suomessa

Uusia jäteveden puhdistusprosesseja kartoitetaan Suomessakin esimerkiksi kiristyvien päästömääräyksien vuoksi sekä parempia kustannus- ja energiatehokkuuksia tavoiteltaessa. Jätevesien puhdistus on Suomessa jo nykyään hyvällä tasolla, mutta muun muassa raskasmetallien, torjunta-aineiden, hormonien ja lääkeaineiden pitoisuuksien kasvut jätevesissä asettavat haasteita nykyisin käytössä oleville jäteveden puhdistusmenetelmille, sillä niitä ei ole suunniteltu näiden aineiden talteenottoon ja suurin osa aineista jää veteen. Lisäksi jätevedet halutaan nähdä enemmänkin resurssina kuin jätteenä, josta voidaan ottaa talteen hyödyllisiä komponentteja, kuten suoloja. Alueilla, joissa vuorokauden keskilämpötila pysyttelee edes osan vuodesta pakkasella, veden luonnollista jäätymisprosessia voidaan käyttää hyväksi jäteveden puhdistuksessa. Tässä työssä selvitettiin kiteytymisen teorian ja aikaisempien tutkimusten avulla, millaisten jätevesien puhdistukseen jäädytyskiteytys sopii sekä pohdittiin menetelmän potentiaalisia sovelluskohteita Suomessa. Jäädytyskiteytyksen todettiin olevan turvallinen ja energiatehokas ratkaisu monien koostumukseltaan erilaisien jätevesien puhdistukseen. Menetelmällä voitaneen puhdistaa öljyisiä, orgaanisia ja/tai epäorgaanisia epäpuhtauksia tai raskasmetalleja sisältäviä sekä myrkyllisiä jätevesiä. Olosuhteet prosessille ovat parhaat Pohjois-Suomessa, jossa vuorokauden keskilämpötila pysyttelee nollan alapuolella noin seitsemän kuukautta vuodesta. Etelä-Suomessa vastaava luku on kolme. Menetelmän potentiaalisia sovelluskohteita ovat esimerkiksi kaivosteollisuuden ja kaatopaikkojen jätevedet, joiden puhdistukseen jäädytyskiteytys saattaisi soveltua erinomaisesti. Jäädyttämällä voitaisiin myös puhdistaa tekstiili- ja nahkateollisuuden jätevesiä, sillä niiden sisältämien väriaineiden erottaminen vedestä on perinteisillä jäteveden puhdistusmenetelmillä usein vaikeaa tai jopa mahdotonta. Suolojen kiteyttämiseen vaadittavia korkeampia suolapitoisuuksia todettiin löytyvän lähinnä membraaniprosessien, kuten käänteisosmoosin, rejektivesistä. Sopivimmat eutektiset olosuhteet kiteyttämiseen ovat natriumsulfaatilla, kaliumsulfaatilla ja natriumkarbonaatilla. Veden luonnollisen jäätymisprosessin hyödyntäminen jätevedenpuhdistuksessa on huomionarvoinen idea. Prosessin käyttöönottoa haittaavat esimerkiksi korkeat investointikustannukset, mutta ne tulevat todennäköisesti ajan myötä teknologian kehittyessä laskemaan. Lisäksi monet prosessiin liittyvät käytännön asiat ovat vielä tutkimuksen alla. On myös huomattava, että Suomessakaan lämpötila ei pysyttele koko vuotta pakkasella, joten jäädytyksen rinnalla on oltava jokin toinen prosessi, jolla jätevedet puhdistetaan lämpötilan ollessa nollan yläpuolella.

Talkootyön verokohtelu

Tutkimus käsittelee talkootyön verotusta, joka liittyy lähinnä aatteellisten yhdistysten toimintaan. Tutkimuksen tavoitteena on muodostaa selkeä kokonaiskuva talkootyön verokohtelusta sekä osoittaa oikeustapauksiin perehtymällä mahdollisia riskitekijöitä yhdistysten kannalta kielteisiin veroseuraamuksiin. Tutkimusmenetelmä on lainopillinen eli voimassa olevaa oikeutta tutkiva. Työn teoreettisen viitekehyksen muodostavat siten lainsäädäntö, oikeuskirjallisuus sekä Verohallinnon ohjeistus, jolla on ennakkopäätösten ohella suuri käytännön merkitys verotuksessa. Yhdistystoiminnan perusta on vapaaehtoistyövoima. Välitön, vastikkeeton työ suoraan yhdistyksen hyväksi on verotuksellisesti ongelmaton. Talkootyösuoritteet eli välillinen työ yhdistyksen nimissä kolmannen osapuolen lukuun muodostavat merkittävän osuuden yhdistysten varainhankinnasta. Talkootyötulo voi olla verotonta ainoastaan, mikäli korvauksen saaja täyttää tuloverolaissa mainitut yleishyödyllisyyskriteerit. Lisäksi verottomuuden edellytyksenä on se, ettei suoritusta pidetä yhdistyksen elinkeinotulona tai työn tekijän henkilökohtaisena palkkana. Saatu tulo on käytettävä yhdistyksen tarkoituksen mukaiseen yleishyödylliseen toimintaan, eikä hyöty saa kanavoitua työn tekijöiden hyväksi. Oikeustapausten perusteella talkootyön verollisuutta arvioitaessa merkitystä on annettu työn kestolle, toimeksiantajan johdon ja valvonnan olemassaololle, työn läheiselle liittymiselle varsinaiseen yleishyödylliseen toimintaan, kilpailuolosuhteille sekä tulojen määrälle suhteessa muihin tuloihin. Ratkaisujen valossa verotuskäytäntö vaikuttaa osittain ristiriitaiselta. Lisäksi on muistettava, että kyseessä on aina yksittäistapauksen kokonaisarviointi. Riskialttiilta vaikuttavassa tapauksessa verovelvollisen on suositeltavaa hakea ennakkokannanotto, sillä usean vuoden ajalta kumuloituvat veroseuraamukset johtavat helposti syvään talousahdinkoon, pahimmillaan jopa toiminnan lakkaamiseen.

Alternative electron transfer routes involved in photoprotection of cyanobacteria

In oxygenic photosynthesis, the highly oxidizing reactions of water splitting produce reactive oxygen species (ROS) and other radicals that could damage the photosynthetic apparatus and affect cell viability. Under particular environmental conditions, more electrons are produced in water oxidation than can be harmlessly used by photochemical processes for the reduction of metabolic electron sinks. In these circumstances, the excess of electrons can be delivered, for instance, to O2, resulting in the production of ROS. To prevent detrimental reactions, a diversified assortment of photoprotection mechanisms has evolved in oxygenic photosynthetic organisms. In this thesis, I focus on the role of alternative electron transfer routes in photoprotection of the cyanobacterium Synechocystis sp. PCC 6803. Firstly, I discovered a novel subunit of the NDH-1 complex, NdhS, which is necessary for cyclic electron transfer around Photosystem I, and provides tolerance to high light intensities. Cyclic electron transfer is important in modulating the ATP/NADPH ratio under stressful environmental conditions. The NdhS subunit is conserved in many oxygenic phototrophs, such as cyanobacteria and higher plants. NdhS has been shown to link linear electron transfer to cyclic electron transfer by forming a bridge for electrons accumulating in the Ferredoxin pool to reach the NDH-1 complexes. Secondly, I thoroughly investigated the role of the entire flv4-2 operon in the photoprotection of Photosystem II under air level CO2 conditions and varying light intensities. The operon encodes three proteins: two flavodiiron proteins Flv2 and Flv4 and a small Sll0218 protein. Flv2 and Flv4 are involved in a novel electron transport pathway diverting electrons from the QB pocket of Photosystem II to electron acceptors, which still remain unknown. In my work, it is shown that the flv4-2 operon-encoded proteins safeguard Photosystem II activity by sequestering electrons and maintaining the oxidized state of the PQ pool. Further, Flv2/Flv4 was shown to boost Photosystem II activity by accelerating forward electron flow, triggered by an increased redox potential of QB. The Sll0218 protein was shown to be differentially regulated as compared to Flv2 and Flv4. Sll0218 appeared to be essential for Photosystem II accumulation and was assigned a stabilizing role for Photosystem II assembly/repair. It was also shown to be responsible for optimized light-harvesting. Thus, Sll0218 and Flv2/Flv4 cooperate to protect and enhance Photosystem II activity. Sll0218 ensures an increased number of active Photosystem II centers that efficiently capture light energy from antennae, whilst the Flv2/Flv4 heterodimer provides a higher electron sink availability, in turn, promoting a safer and enhanced activity of Photosystem II. This intertwined function was shown to result in lowered singlet oxygen production. The flv4-2 operon-encoded photoprotective mechanism disperses excess excitation pressure in a complimentary manner with the Orange Carotenoid Protein-mediated non-photochemical quenching. Bioinformatics analyses provided evidence for the loss of the flv4-2 operon in the genomes of cyanobacteria that have developed a stress inducible D1 form. However, the occurrence of various mechanisms, which dissipate excitation pressure at the acceptor side of Photosystem II was revealed in evolutionarily distant clades of organisms, i.e. cyanobacteria, algae and plants.

Remembering the War and Aggression: A Discourse Analysis of Japan’s State Apologies and Commemoration Speeches on August 15th 1995-2015

Memories of historical injustices affect contemporary politics from local to global level. In East Asia, questions of commemoration and historical responsibility have turned into international and domestic controversies. The main focus has been and still is in apologies conducted by Japanese prime ministers in regards to the war, aggression and colonialism during the era of Imperial Japan. Although it is granted that state apologies are not a crucial part of reconciliation, they can be analysed as a linked but separate process within the context of memory and international relations. The purpose of this study is to examine the discourses of history in Japanese prime ministers’ commemoration speeches on Memorial Ceremony for the War Dead from 1995 to 2015 in order to analyse how the Japanese government is reflecting on its past. In particular, attention is paid on what is being commemorated and how, whether it is the war and its victims or Japan’s post-war era of peace. As an apology is a reciprocal activity, responses from Japan’s most vocal former victims, South Korea and China, were also examined. Discourse analysis was used to identify and examine the different representations of the past. In addition, the apology statements of Japanese prime ministers were analysed in the Many to Many apology framework developed by Tavuchis (1991). Primary material consisted of 21 prime ministers’ speeches from the annual Memorial Ceremony for the War Dead on August 15th and from three apology statements made in 1995, 2005 and 2015. Further international context was primarily collected from newspaper articles of The New York Times and The Times throughout the examined period. It can be concluded from the findings that in the official Japanese remembrance of the past war from 1985’s annexation of Taiwan to the atomic bombings in 1945, both discourses that reinforce apology and remorse over Japan’s past aggressions and discourses that consciously avoid doing so are used. The commemoration speeches and apology statements consistently assert that Japan has acknowledged its past and expresses regret over the acts of aggression. At the same time, the speeches and statements strengthen the narrative that Japan was a victim of circumstances as well as turn the focus on post-war peace-making or on Japan’s own victimhood.

Public-private partnership investments in dry ports – Russian logistics markets and risks

The investments have always been considered as an essential backbone and so-called ‘locomotive’ for the competitive economies. However, in various countries, the state has been put under tight budget constraints for the investments in capital intensive projects. In response to this situation, the cooperation between public and private sector has grown based on public-private mechanism. The promotion of favorable arrangement for collaboration between public and private sectors for the provision of policies, services, and infrastructure in Russia can help to address the problems of dry ports development that neither municipalities nor the private sector can solve alone. Especially, the stimulation of public-private collaboration is significant under the exposure to externalities that affect the magnitude of the risks during all phases of project realization. In these circumstances, the risk in the projects also is becoming increasingly a part of joint research and risk management practice, which is viewed as a key approach, aiming to take active actions on existing global and specific factors of uncertainties. Meanwhile, a relatively little progress has been made on the inclusion of the resilience aspects into the planning process of a dry ports construction that would instruct the capacity planner, on how to mitigate the occurrence of disruptions that may lead to million dollars of losses due to the deviation of the future cash flows from the expected financial flows on the project. The current experience shows that the existing methodological base is developed fragmentary within separate steps of supply chain risk management (SCRM) processes: risk identification, risk evaluation, risk mitigation, risk monitoring and control phases. The lack of the systematic approach hinders the solution of the problem of risk management processes of dry port implementation. Therefore, management of various risks during the investments phases of dry port projects still presents a considerable challenge from the practical and theoretical points of view. In this regard, the given research became a logical continuation of fundamental research, existing in the financial models and theories (e.g., capital asset pricing model and real option theory), as well as provided a complementation for the portfolio theory. The goal of the current study is in the design of methods and models for the facilitation of dry port implementation through the mechanism of public-private partnership on the national market that implies the necessity to mitigate, first and foremost, the shortage of the investments and consequences of risks. The problem of the research was formulated on the ground of the identified contradictions. They rose as a continuation of the trade-off between the opportunities that the investors can gain from the development of terminal business in Russia (i.e. dry port implementation) and risks. As a rule, the higher the investment risk, the greater should be their expected return. However, investors have a different tolerance for the risks. That is why it would be advisable to find an optimum investment. In the given study, the optimum relates to the search for the efficient portfolio, which can provide satisfaction to the investor, depending on its degree of risk aversion. There are many theories and methods in finance, concerning investment choices. Nevertheless, the appropriateness and effectiveness of particular methods should be considered with the allowance of the specifics of the investment projects. For example, the investments in dry ports imply not only the lump sum of financial inflows, but also the long-term payback periods. As a result, capital intensity and longevity of their construction determine the necessity from investors to ensure the return on investment (profitability), along with the rapid return on investment (liquidity), without precluding the fact that the stochastic nature of the project environment is hardly described by the formula-based approach. The current theoretical base for the economic appraisals of the dry port projects more often perceives net present value (NPV) as a technique superior to other decision-making criteria. For example, the portfolio theory, which considers different risk preference of an investor and structures of utility, defines net present value as a better criterion of project appraisal than discounted payback period (DPP). Meanwhile, in business practice, the DPP is more popular. Knowing that the NPV is based on the assumptions of certainty of project life, it cannot be an accurate appraisal approach alone to determine whether or not the project should be accepted for the approval in the environment that is not without of uncertainties. In order to reflect the period or the project’s useful life that is exposed to risks due to changes in political, operational, and financial factors, the second capital budgeting criterion – discounted payback period is profoundly important, particularly for the Russian environment. Those statements represent contradictions that exist in the theory and practice of the applied science. Therefore, it would be desirable to relax the assumptions of portfolio theory and regard DPP as not fewer relevant appraisal approach for the assessment of the investment and risk measure. At the same time, the rationality of the use of both project performance criteria depends on the methods and models, with the help of which these appraisal approaches are calculated in feasibility studies. The deterministic methods cannot ensure the required precision of the results, while the stochastic models guarantee the sufficient level of the accuracy and reliability of the obtained results, providing that the risks are properly identified, evaluated, and mitigated. Otherwise, the project performance indicators may not be confirmed during the phase of project realization. For instance, the economic and political instability can result in the undoing of hard-earned gains, leading to the need for the attraction of the additional finances for the project. The sources of the alternative investments, as well as supportive mitigation strategies, can be studied during the initial phases of project development. During this period, the effectiveness of the investments undertakings can also be improved by the inclusion of the various investors, e.g. Russian Railways’ enterprises and other private companies in the dry port projects. However, the evaluation of the effectiveness of the participation of different investors in the project lack the methods and models that would permit doing the particular feasibility study, foreseeing the quantitative characteristics of risks and their mitigation strategies, which can meet the tolerance of the investors to the risks. For this reason, the research proposes a combination of Monte Carlo method, discounted cash flow technique, the theory of real options, and portfolio theory via a system dynamics simulation approach. The use of this methodology allows for comprehensive risk management process of dry port development to cover all aspects of risk identification, risk evaluation, risk mitigation, risk monitoring, and control phases. A designed system dynamics model can be recommended for the decision-makers on the dry port projects that are financed via a public-private partnership. It permits investors to make a decision appraisal based on random variables of net present value and discounted payback period, depending on different risks factors, e.g. revenue risks, land acquisition risks, traffic volume risks, construction hazards, and political risks. In this case, the statistical mean is used for the explication of the expected value of the DPP and NPV; the standard deviation is proposed as a characteristic of risks, while the elasticity coefficient is applied for rating of risks. Additionally, the risk of failure of project investments and guaranteed recoupment of capital investment can be considered with the help of the model. On the whole, the application of these modern methods of simulation creates preconditions for the controlling of the process of dry port development, i.e. making managerial changes and identifying the most stable parameters that contribute to the optimal alternative scenarios of the project realization in the uncertain environment. System dynamics model allows analyzing the interactions in the most complex mechanism of risk management process of the dry ports development and making proposals for the improvement of the effectiveness of the investments via an estimation of different risk management strategies. For the comparison and ranking of these alternatives in their order of preference to the investor, the proposed indicators of the efficiency of the investments, concerning the NPV, DPP, and coefficient of variation, can be used. Thus, rational investors, who averse to taking increased risks unless they are compensated by the commensurate increase in the expected utility of a risky prospect of dry port development, can be guided by the deduced marginal utility of investments. It is computed on the ground of the results from the system dynamics model. In conclusion, the outlined theoretical and practical implications for the management of risks, which are the key characteristics of public-private partnerships, can help analysts and planning managers in budget decision-making, substantially alleviating the effect from various risks and avoiding unnecessary cost overruns in dry port projects.

In search of good relationships to music : understanding aspiration and challenge in developing music school teacher practices

This study focuses on teacher practices in publicly funded music schools in Finland. As views on the aims of music education change and broaden, music schools across Europe share the challenge of developing their activities in response. In public and scholarly debate, there have been calls for increased diversity of contents and concepts of teaching. In Finland, the official national curriculum for state-funded music schools builds on the ideal that teaching and learning should create conditions which promote ‘a good relationship to music’. The meaning of this concept has been deliberately left open in order to leave room for dialogue, flexibility, and teacher autonomy. Since what is meant by ‘good’ is not defined in advance, the notion of ‘improving’ practices is also open to discussion. The purpose of the study is to examine these issues from teachers’ point of view by asking what music school teachers aim to accomplish as they develop their practices. Methodologically, the study introduces a suggestion for building empirical research on Alperson’s ‘robust’ praxial approach to music education, a philosophical theory which is strongly committed to practitioner perspectives and musical diversity. A systematic method for analysing music education practices, interpretive practice analysis, is elaborated with support from interpretive research methods originally used in policy analysis. In addition, the research design shows how reflecting conversations (a collaborative approach well-known in Nordic social work) can be fruitfully applied in interpretive research and combined with teacher inquiry. Data have been generated in a collaborative project involving five experienced music school teachers and the researcher. The empirical material includes transcripts from group conversations, data from teacher inquiry conducted within the project, and transcripts from follow-up interviews. The teachers’ aspirations can be understood as strivings to reinforce the connection between musical practices and various forms of human flourishing such that music and flourishing can sustain each other. Examples from their practices show how the word ‘good’ receives its meaning in context. Central among the teachers’ concerns is their hope that students develop a free and sustainable interest in music, often described as inspiration. I propose that ‘good relationships to music’ and ‘inspiration’ can be understood as philosophical mediators which support the transition from an indeterminate ‘interest in music’ towards specific ways in which music can become a (co-)constitutive part of living well in each person’s particular circumstances. Different musical practices emphasise different aspects of what is considered important in music and in human life. Music school teachers consciously balance between a variety of such values. They also make efforts to resist pressure which might threaten the goods they think are most important. Such goods include joy, participation, perseverance, solid musical skills related to specific practices, and a strong sense of vitality. The insights from this study suggest that when teachers are able to create inspiration, they seem to do so by performing complex work which combines musical and educational aims and makes general positive contributions to their students’ lives. Ensuring that teaching and learning in music schools remain as constructive and meaningful as possible for both students and teachers is a demanding task. The study indicates that collaborative, reflective and interdisciplinary work may be helpful as support for development processes on both individual and collective levels of music school teacher practices.

Juridisen kaksinkertaisen verotuksen problematiikka kansainvälisessä yritystoiminnassa

Tässä tutkielmassa tarkastellaan kansainvälisessä yritystoiminnassa esiintyviä juridisen kaksinkertaisen verotuksen ongelmatilanteita suomalaisten yritysten näkökulmasta. Tutkielmassa pohditaan lisäksi yritysten omaa roolia osana kaksinkertaisen verotuksen tilanteita. Juridista kaksinkertaista verotusta muodostuu, kun sama yhtiö maksaa samasta tulosta veroa kahteen valtioon. Teoriaosio etenee verotusoikeuden määrittämisestä kaksinkertaisen verotuksen muodostumiseen. Kaksinkertainen verotus pyritään poistamaan poistomenetelmällä, joka on Suomessa tavallisesti hyvitysmenetelmä. Ongelmatilanne muodostuu, kun kaksinkertaista verotusta ei saada tehokkaasti poistettua tulon lähdevaltion ja yhtiön asuinvaltion välillä. Tämä tutkielma on laadullinen tutkimus ja tutkimusmenetelmänä on käytetty teemahaastattelua. Tutkimustulokset osoittavat, että kvalifikaatiokonflikteissa juridisen kaksinkertaisen verotuksen ongelmatilanne esiintyy pääsääntöisesti rojalti-liiketulo -luokitteluristiriidan seurauksena. Kiinteän toimipaikan kvalifikaatio on harvinaisempi ongelmatilanne. Hyvitysmenetelmän suurimmat ongelmat esiintyvät puolestaan pääliikkeen tappiollisen liiketoiminnan johdosta. Toinen hyvitysmenetelmän ongelmakohta esiintyy, kun lähdeveron alainen tulo huomioidaan bruttotulosta, mutta ulkomaisen tulon hyvitys suoritetaan nettotulosta. Haastatteluiden perusteella on selvää, että yritysten oma rooli kaksinkertaisen verotuksen ehkäisyssä on merkittävä. Yrityksen omia vaikutusmahdollisuuksia ovat muun muassa riittävä ennakointikyky, dokumentointi, selkeät sopimukset ja asiantuntijuus.

Solutions to water problems in the bottom of the pyramid market

Solving the water crisis in the developing world is a critical issue. Four billion people in the globe, so called the Base of the Pyramid (BoP) population suffer from inadequate access to safe drinking water, while millions die daily from waterborne diseases and lack of clean water. The BoP people desperately need to obtain a satisfactory access to safe water sources. In order to address the issue, this research has been carried out. To provide holistic consideration to the matter, comprehensive exploration of various causes of the water crisis and its impacts in developing countries were discussed. Then, various viable and relevant solutions to the problem have been thoroughly scrutinized, including scientific, rational, practical and speculative approaches, examination of existing methods, technologies and products at the BoP water market. The role of clean water to the sustainable development was specifically featured. The paper also has studied social and economic factors, actors and circumstances which affect the market development of clean water technologies in the BoP. Possibilities and potentials of successful business between foreign water enterprises and BoP consumers were considered, while primary obstacles are deliberated on, with suggestion of the ways to tackle them. Technologies and products which are needed by the poor must be affordable, sustainable and of an appropriate quality. The crucial question of technology transfer was soundly discussed with pointing out main hindrances on the way of its implementation between the developed and developing world. The means to overcome these barriers were properly observed as well. To explore to some extent the possibility and feasibility of technology transfer from Finland to the BoP sector, 3 case study analyses have been implemented. Personal discussions in form of interviews were conducted at Kemira, Outotec and Fenno Water, Finnish water treatment and supply enterprises. The results of the interviews shed light on the specific practical matters, actual obstacles and potential solutions of the technology transfer from Finland to low-income countries.

Interactions of decision mechanisms in an entrepreneurial firm’s journey to become a major player in its industry

This study discusses the interactions of different decision-making mechanisms in the process of change of a successful entrepreneurial dairy firm in Vietnam. The purpose of the study is to construct a theoretical framework, which explains the interactions between effectual and causal decision-making processes in different phases of business, and to provide a real life example with practical recommendations for entrepreneurs and managers. In order to achieve this purpose, a preliminary theoretical framework was built, using process theories applied to different decision making modes, referred to as causation and effectuation. The case was studied through ethnographic research method, with three semi-structured interviews, one unstructured interview, secondary data and observations within four months in 2013-2014. After the data was analyzed, a modified framework was drawn from the result. The finding of this study shows that there was an interaction between effectual and causal decision-making processes in different stages of the company’s development. The entrepreneur applied effectual decision-making process to develop a unique business model and a new dairy market segment. However, when a new market demand arose, the company’s resources became insufficient, they thus had to shift to causation process to adapt to market change. Simultaneously, with better-accumulated resources, the entrepreneur continued the effectuation process to create another brand new dairy market segment. This study, thus, contributes to effectuation theory, emphasizing the necessity of combining effectual and causal decision-making processes in different phases of business. It is suggested that business would develop with an effectual process until a business model is viable for growth. It continues to use this process up to a certain degree. When the market changes, the company needs to collect more means to adapt to the changes. They need to set new goals and this is a shift to the use of causal process, which builds on prediction. It uses goals and teleology as driving mechanisms and tries to exploit and fill potential resource gaps to achieve these goals. At the same time, there are new iterations that look to establish new lines or types of business with the given means, which are now well established. This again employs effectual mechanisms, which are based on evolutionary process, until they reach the stage of viable tested business model. Moreover, this study hopes to provide know-how to entrepreneurs and managers of small companies in similar situations, suggesting how to combine effectual and causal decision-making processes to deal with various circumstances in different times.

Teollisuuden palveluliiketoiminta: Kustannuslaskennan soveltaminen ja erityispiirteet

Palveluiden liiketoiminnallinen merkitys on kasvanut viimeisten vuosien aikana ja ilmiö koskee yhä enemmän myös teollisuutta. Tämän tutkielman tarkoituksena on selvittää palvelutuotannon vaikutuksia kustannuslaskennan toteuttamiseen teollisuusyritysten näkökulmasta. Tutkimuksen avulla pyritään hahmottamaan niitä erityispiirteitä ja soveltamistarpeita, joita palveluistuminen asettaa teollisuusyritysten kustannuslaskentaprosesseille. Tutkimus toteutettiin laadullisen tutkimuksen menetelmin yhteen yritykseen keskittyvän tapaustutkimuksen avulla. Aineistoa on kerätty kohdeyrityksen sisäisten dokumenttien ja prosessikaavioiden, toiminnanohjausjärstelmän tietojen, haastattelun sekä tutkijan oman osallistumisen avulla. Tutkimuksessa havaittiin, että palveluistuminen korostaa asiakasnäkökulmaa ja vaikuttaa laajasti koko organisaation toimintaan. Nämä vaikutukset tulisi ottaa huomioon mahdollisimman kattavasti päätöksenteossa ja toiminnan suunnittelussa, jotta palveluiden liiketoimintapotentiaalista voidaan hyötyä. Kustannuslaskennan kannalta haasteena ovat erityisesti eri palvelutuotteiden toisistaan poikkeavat vaatimukset ja prosessit sekä asiakaskohtainen räätälöinti. Kustannuslaskennan kannalta on tärkeää, että yrityksessä tunnistetaan palvelutuotteiden kustannusrakenteet, jotta kustannuslaskenta voidaan toteuttaa tarkoituksenmukaisella tavalla. Palveluistuminen vaikuttaa yrityksen toimintaan ja prosesseihin, jolloin myös kustannuslaskentaa tulee muokata vastaamaan uusia olosuhteita. Palveluistumisen vaikutuksen vaihtelevat organisaatioittain, joten tiettyä palvelutuotantoon sopivaa kustannuslaskentamallia ei voida esitttää, vaan laskentamalli tulee harkita tapauskohtaisesti.

Litteracitet i fem högstadieungdomars en-till-en-datorpraktiker

The study focuses on five lower secondary school pupils’ daily use of their one-toone computers, the overall aim being to investigate literacy in this form of computing. Theoretically, the study is rooted in the New Literacy tradition with an ecological perspective, in combination with socio-semiotic theory in a multimodal perspective. New Literacy in the ecological perspective focuses on literacy practices and place/space and on the links between them. Literacy is viewed as socially based, in specific situations and in recurring social practices. Socio-semiotic theory embodying the multimodal perspective is used for the text analysis. The methodology is known as socio-semiotic ethnography. The ethnographic methods encompass just over two years of fieldwork with participating observations of the five participants’ computing activities at home, at school and elsewhere. The participants, one boy and two girls from the Blue (Anemone) School and two girls from the White (Anemone) School, were chosen to reflect a broad spectrum in terms of sociocultural and socioeconomic background. The study shows the existence of a both broad and deep variation in the way digital literacy features in the participants’ one-to-one computing. These variations are associated with experience in relation to the home, the living environment, place, personal qualities and school. The more varied computer usage of the Blue School participants is connected with the interests they developed in their homes and living environments and in the computing practices undertaken in school. Their more varied usage of the computer is reflected in their broader digital literacy repertoires and their greater number and variety of digital literacy abilities. The Blue School participants’ text production is more multifaceted, covers a wider range of subjects and displays a broader palette of semiotic resources. It also combines more text types and the texts are generally longer than those of the White School participants. The Blue School girls have developed a text culture that is close to that of the school. In their case, there is clear linkage between school-initiated and self-initiated computing activities, while other participants do not have the same opportunities to link and integrate self-initiated computing activities into the school context. It also becomes clear that the Blue School girls can relate and adapt their texts to different communicative practices and recipients. In addition, the study shows that the Blue School girls have some degree of scope in their school practice as a result of incorporating into it certain communicative practices that they have developed in nonschool contexts. Quite contrary to the hopes expressed that one-to-one computing would reduce digital inequality, it has increased between these participants. Whether the same or similar results apply in a larger perspective, on a more structural level, is a question that this study cannot answer. It can only draw attention to the need to investigate the matter. The study shows in a variety of ways that the White School participants do not have the same opportunity to develop their digital literacy as the Blue School participants. In an equivalence perspective, schools have a compensational task to perform. It is abundantly clear from the study that investing in one-to-one projects is not enough to combat digital inequality and achieve the digitisation goals established for school education. Alongside their investments in technology, schools need to develop a didactic that legitimises and compensates for the different circumstances of different pupils. The compensational role of schools in this connection is important not only for the present participants but also for the community at large, in that it can help to secure a cohesive, open and democratic society.