Tilintarkastuksen odotuskuilu

Tutkimuksen tarkoitus on selvittää millaista tilintarkastuksen odotuskuilu on, mitkä syyt siihen johtavat ja miten odotuskuilua voidaan kaventaa. Aluksi käydään läpi tilintarkastusta, hyvää tilintarkastustapaa, mitä lakisääteiseen tilintarkastukseen sekä konsultointiin kuuluu ja mitä erikoisuuksia pk-yritysten tilintarkastamiseen kuuluu. Sen jälkeen käsitellään tilintarkastuksen odotuskuilua kirjallisuuden ja artikkelien perusteella. Tässä käydään tarkemmin läpi mitä tilintarkastuksen odotuskuilu on, mitkä syyt siihen johtavat sekä miten sitä voidaan kaventaa. Tämän jälkeen käydään tutkimuksen empiiristä osiota läpi, jossa auktorisoidut tilintarkastajat ovat vastanneet tilintarkastuksen odotuskuilua koskeviin kysymyksiin. Voidaan sanoa, että tilintarkastuksen odotuskuilu on kuilu yleisön odotuksista tilintarkastuksesta verrattuna siihen, mitä lakisääteinen tilintarkastus itse asiassa on. Odotuskuiluun on monia syitä, muun muassa tilintarkastuksen todennäköinen luonne ja yleisön ylisuuret odotukset. Odotuskuilua voidaan kaventaa kahdella tavalla: valistamalla yleisöä tai muuttamalla tilintarkastuksen luonnetta vastaamaan yleisön odotuksia.

Myyttinen nainen johtajana – diskurssianalyysi ”naisjohtajan” kuvan rakentumisesta mediatekstissä

Tutkielman tavoitteena on selvittää, minkälaisista näkökulmista naisesta johtajana kirjoitetaan ja löytyykö mediateksteistä viittauksia myytteihin, arkkityyppeihin tai stereotypioihin. Tutkimusmenetelmänä käytetään diskurssianalyysiä, jonka avulla valittuja tekstejä tutkitaan. Tässä tutkimuksessa media on rajattu käsittämään sanoma- ja aikakauslehdet. Media muokkaa, mallintaa ja uusintaa lukijan käsityksiä naisesta johtajana. Mediatekstissä johtajuus määrittyy miehisen maailmankuvan kautta. Roolijako miehen ja naisen välillä on kirjoituksissa selvä. Naiseen johtajana liitetään sukupuoli, perhe ja yksityiselämä, mies mielletään kirjoituksissa pelkästään johtajaksi. Perheen merkitys naisen johtajakuvassa on hyvin voimakas. Asenteiden ja uskomusten muutostarpeet ovat olemassa, mutta muutokset tapahtuvat hyvin hitaasti. Media ylläpitää ja uusintaa vanhoja arvoja ja asenteita. Myytit, arkkityypit ja stereotypiat vaikuttavat alitajuisesti sosiaalisen todellisuuden rakentumiseen. Ne säilyvät ja vaikuttavat kansantaruissa, mytologioissa ja uskomuksissa, kuten myös mediatekstissä. Medialla voidaan katsoa olevan merkitystä ”naisjohtajan” kuvan rakentumiseen.

Knapsack sets for cryptography

The basic goal of this study is to extend old and propose new ways to generate knapsack sets suitable for use in public key cryptography. The knapsack problem and its cryptographic use are reviewed in the introductory chapter. Terminology is based on common cryptographic vocabulary. For example, solving the knapsack problem (which is here a subset sum problem) is termed decipherment. Chapter 1 also reviews the most famous knapsack cryptosystem, the Merkle Hellman system. It is based on a superincreasing knapsack and uses modular multiplication as a trapdoor transformation. The insecurity caused by these two properties exemplifies the two general categories of attacks against knapsack systems. These categories provide the motivation for Chapters 2 and 4. Chapter 2 discusses the density of a knapsack and the dangers of having a low density. Chapter 3 interrupts for a while the more abstract treatment by showing examples of small injective knapsacks and extrapolating conjectures on some characteristics of knapsacks of larger size, especially their density and number. The most common trapdoor technique, modular multiplication, is likely to cause insecurity, but as argued in Chapter 4, it is difficult to find any other simple trapdoor techniques. This discussion also provides a basis for the introduction of various categories of non injectivity in Chapter 5. Besides general ideas of non injectivity of knapsack systems, Chapter 5 introduces and evaluates several ways to construct such systems, most notably the "exceptional blocks" in superincreasing knapsacks and the usage of "too small" a modulus in the modular multiplication as a trapdoor technique. The author believes that non injectivity is the most promising direction for development of knapsack cryptosystema. Chapter 6 modifies two well known knapsack schemes, the Merkle Hellman multiplicative trapdoor knapsack and the Graham Shamir knapsack. The main interest is in aspects other than non injectivity, although that is also exploited. In the end of the chapter, constructions proposed by Desmedt et. al. are presented to serve as a comparison for the developments of the subsequent three chapters. Chapter 7 provides a general framework for the iterative construction of injective knapsacks from smaller knapsacks, together with a simple example, the "three elements" system. In Chapters 8 and 9 the general framework is put into practice in two different ways. Modularly injective small knapsacks are used in Chapter 9 to construct a large knapsack, which is called the congruential knapsack. The addends of a subset sum can be found by decrementing the sum iteratively by using each of the small knapsacks and their moduli in turn. The construction is also generalized to the non injective case, which can lead to especially good results in the density, without complicating the deciphering process too much. Chapter 9 presents three related ways to realize the general framework of Chapter 7. The main idea is to join iteratively small knapsacks, each element of which would satisfy the superincreasing condition. As a whole, none of these systems need become superincreasing, though the development of density is not better than that. The new knapsack systems are injective but they can be deciphered with the same searching method as the non injective knapsacks with the "exceptional blocks" in Chapter 5. The final Chapter 10 first reviews the Chor Rivest knapsack system, which has withstood all cryptanalytic attacks. A couple of modifications to the use of this system are presented in order to further increase the security or make the construction easier. The latter goal is attempted by reducing the size of the Chor Rivest knapsack embedded in the modified system. '

The Dark Side of International Business? Stakeholder Approach to Human Trafficking in Finnish Construction and Service Sectors

Human trafficking is not a new phenomenon. It has existed in various forms for ages around the world. Some researchers have even compared it to slavery, calling it the modern form of slavery in the 21st century. This study is particularly interested in the role of work-related human trafficking in Finnish business. In order for something to be called work-related human trafficking, the concepts of forced labour and human trafficking have to overlap. From the economic point of view, human trafficking is governed by the laws of supply and demand. In many countries the global pressure on cutting costs has created two trends: the increased supply of migrant workers and the deregulation of labour markets. These competitive pressures can have an adverse impact on the conditions of employment and, in the worst cases, can lead to forced labour and trafficking. In fact, trafficking has become one of the most profitable illicit industries worldwide, generating tremendous profits due to its low costs and huge profits. Therefore, it is important to investigate the phenomenon from the business point of view. This study is a qualitative research conducted by using theme interviews as a research approach. Altogether 13 interviews have been conducted and some secondary data has been used in order to find out what the role of human trafficking is in Finnish business. The special sectors investigated are the Finnish construction and service sectors. The theory framework used in this study follows the stakeholder approach. The relevant stakeholder groups for this study are: ‘institutions and authorities’, ‘law enforcement’, ‘management’ and ‘employees – potential victims’ of trafficking. With the help of these stakeholder groups, a holistic picture of the phenomenon is formed. It can be concluded that the role of human trafficking is complicated but it does exist in Finnish business. It appears in low-cost business sectors where the demand for cheap labour is high. Thus, often the victims are foreigners who do not know the culture or the Finnish conditions of employment. Especially smaller Finnish companies are at risk of getting involved in human trafficking or related exploitation cases since monitoring is much more scarce in these firms than in larger companies. The risk of human trafficking and exploitation is also higher at the bottom of the complicated subcontracting chains or when using foreign recruitment agencies. Thus, the study believes that active and intensive collaboration between the company’s different stakeholder groups is needed in order to prevent work-related human trafficking from flourishing in Finland.

Konsernistrategiasta johdetun kiinteistöstrategian toimeenpanosuunnitelma

Kiinteistöosasto on yksi liiketoimintaa tukeva toiminto ja osaston strategia on johdettu pääosin konsernin strategiasta. Kiinteistöjen osuus Pirkanmaan Osuuskaupan tasearvosta on kuitenkin niin merkittävä, että kiinteistöstrategiassa on myös omia erityispiirteitä kuten kiinteistöjen salkutus. Strategiassa keskitytään tukemaan osuuskaupan omaa liiketoimintaa ja kaikki toimet tähtäävät loppuasiakkaan parempaan tyytyväisyyteen. Toimeenpanosuunnitelmassa on suuri rooli yhdessä tekemisellä ja kirjoittaja uskoo vahvasti sitoutumisen muutokseen muodostuvan asioiden keskustelemisen ja muutoksen merkityksen ymmärtämisen kautta. Tutkielman teoriaosuudessa käydään läpi kiinteistöstrategian teorioita, päästrategian ja tukitoimintostrategian suhdetta ja teorioita strategian toimeenpanosta. Prosessi eteni koko kiinteistöosaston henkilökunnan muutamasta yhteisestä päivästä ja päättyi kiinteistöstrategian toimeenpanosuunnitelmaan. Kaksi suurinta tekijää strategian toimeenpanon onnistumisessa ovat viestintä ja johtaminen. Yhteisten keskustelujen ansiosta saamme paremman lopputuloksen ja koko kiinteistöosaston henkilöstö on sitoutunut uuteen kiinteistöstrategiaan.

Integrin traffic and signalling – from plasma membrane to endosomes

Integrins are the main cell surface receptors by which cells adhere to the surrounding extracellular matrix (ECM). Cells regulate integrin-mediated adhesions by integrin endo/exocytic trafficking or by altering the integrin activation status. Integrin binding to ECM-components induces several intracellular signalling cascades, which regulate almost every aspect of cell behaviour from cell motility to survival, and dysregulation of integrin traffic or signalling is associated with cancer progression. Upon detachment, normal cells undergo a specialised form of programmed cell death namely anoikis and the ECM-integrin -mediated activation of focal adhesion kinase (FAK) signalling at the cell surface has been considered critical for anoikis suppression. Integrins are also constantly endocytosed and recycled back to the plasma membrane, and so far the role of integrin traffic in cancer has been linked to increased adhesion site turnover and cell migration. However, different growth factor receptors are known to signal also from endosomes, but the ability of integrins to signal from endosomes has not been previously studied. In this thesis, I demonstrate for the first time that integrins are signalling also from endosomes. In contrast to previous believes, integrin-induced focal adhesion kinase (FAK) signalling occurs also on endosomes, and the endosomal FAK signalling is critical for anoikis suppression and for cancer related processes such as anchorage-independent growth and metastasis. Moreover, we have set up a new integrin trafficking assay and demonstrate for the first time in a comprehensive manner that active and inactive integrins undergo distinct trafficking routes. Together these results open up new horizons in our understanding of integrins and highlight the fundamental connection between integrin traffic and signalling.