Theorizing Formal and Informal Feedback Practices in Management Accounting Through Three Dimensions

The purpose of this doctoral thesis is to widen and develop our theoretical frameworks for discussion and analyses of feedback practices in management accounting, particularly shedding light on its formal and informal aspects. The concept of feedback in management accounting has conventionally been analyzed within cybernetic control theory, in which feedback flows as a diagnostic or comparative loop between measurable outputs and pre-set goals (see e.g. Flamholtz et al. 1985; Flamholtz 1996, 1983), i.e. as a formal feedback loop. However, the everyday feedback practices in organizations are combinations of formal and informal elements. In addition to technique-driven feedback approaches (like budgets, measurement, and reward systems) we could also categorize social feedback practices that managers see relevant and effective in the pursuit of organizational control. While cybernetics or control theories successfully capture rational and measured aspects of organizational performance and offer a broad organizational context for the analysis, many individual and informal aspects remain vague and isolated. In order to discuss and make sense of the heterogeneous field of interpretations of formal and informal feedback, both in theory and practice, dichotomous approaches seem to be insufficient. Therefore, I suggest an analytical framework of formal and informal feedback with three dimensions (3D’s): source, time, and rule. Based on an abductive analysis of the theoretical and empirical findings from an interpretive case study around a business unit called Division Steelco, the 3Dframework and formal and informal feedback practices are further elaborated vis-á-vis the four thematic layers in the organizational control model by Flamholtz et al. (1985; Flamholtz 1996, 1983): core control system, organizational structure, organizational culture, and external environment. Various personal and cultural meanings given to the formal and informal feedback practices (“feedback as something”) create multidimensional interpretative contexts. Multidimensional frameworks aim to capture and better understand both the variety of interpretations and their implications to the functionality of feedback practices, important in interpretive research.

Characterization of Leaf-Type Ferredoxin-NADP+ Oxidoreductase (FNR) Isoforms in Arabidopsis thaliana

Life on earth is based on sunlight, which is captured in chemical form by photosynthetic reactions. In the chloroplasts of plants, light reactions of photosynthesis take place at thylakoid membranes, whereas carbon assimilation reactions occur in the soluble stroma. The products of linear electron transfer (LET), highly-energetic ATP molecules, and reducing power in the form of NADPH molecules, are further used in the fixation of inorganic CO2 molecules into organic sugars. Ferredoxin-NADP+ oxidoreductase (FNR) catalyzes the last of the light reactions by transferring electrons from ferredoxin (FD) to NADP+. In addition to LET, FNR has been suggested to play a role in cyclic electron transfer (CET), which produces ATP without the accumulation of reducing equivalents. CET is proposed to occur via two putative routes, the PGR5- route and the NDH-route. In this thesis, the leaf-type FNR (LFNR) isoforms LFNR1 and LFNR2 of a model organism, Arabidopsis thaliana, were characterized. The physiological roles of LFNRs were investigated using single and double mutant plants. The viability of the single mutants indicates functionality of both isoforms, with neither appearing to play a specific role in CET. The more severe phenotype of low-temperature adapted fnr2 plants compared to both wild-type (WT) and fnr1 plants suggests a specific role for LFNR2 under unfavorable growth conditions. The more severe phenotype of the fnr1 x fnr2 (F1 generation) plants compared to single mutants reflects down-regulated photosynthetic capacity, whereas slightly higher excitation pressure indicates mild over-excitation of electron transfer chain (ETC). However, induction of CET and various photoprotective mechanisms enable adaptation of fnr1 x fnr2 plants to scarcity of LFNR. The fnr1 fnr2 plants (F2 generation), without detectable levels of LFNR, were viable only under heterotrophic conditions. Moreover, drought stress induced acceleration of the rate of P700 + re-reduction in darkness was accompanied by a concomitant up-regulation of the PGR5-route specific components, PGR5 and PGRL1, demonstrating the induction of CET via the PGR5-route. The up-regulation of relative transcriptional expression of the FD1 gene indicates that the FD1 isoform may have a specific function in CET, while no such role could be defined for either of the LFNR isoforms. Both the membrane-bound and soluble LFNR1 and LFNR2 each appear as two distinct spots after 2D-PAGE with different isoelectric points (pIs), indicating the existence of post-translational modifications (PTMs) which do not determine the membrane attachment of LFNR. The possibility of phosphorylation and glycosylation PTMs were excluded, but all four LFNR forms were shown to contain acetylated lysine residues as well as alternative N-termini. N-terminal acetylation was shown to shift the pI of both LFNRs to be more acidic. In addition, all four LFNR forms were demonstrated to interact both with FD1 and FD2 in vitro

From genes to communities : stress tolerance in eelgrass (Zostera marina)

Shallow coastal areas are dynamic habitats that are affected by a variety of abiotic and biotic factors. In addition to the natural environmental stress, estuarine and coastal seagrass ecosystems are exposed to effects of climate change and other anthropogenic impacts. In this thesis the effect of different abiotic (shading stress, salinity and temperature) and biotic stressors (presence of co-occurring species) and different levels and combinations of stressors on the performance and survival of eelgrass (Zostera marina) was assessed. To investigate the importance of scale for stress responses, varying levels of biological organization (genotype, life stage, population and plant community) were studied in field and aquarium experiments. Light limitation, decreased salinity and increased temperature affected eelgrass performance negatively in papers I, II and III, respectively. While co-occurring plant species had no notable effect on eelgrass in paper IV, the presence of eelgrass increased the biomass of Potamogeton perfoliatus. The findings in papers II and III confirmed that more extreme levels of salinity and temperature had stronger impacts on plant performance compared to intermediate levels, but intermediate levels also had more severe effects on plants when they were exposed to several stressors, as illustrated in paper II. Thus, multiple stressors had negative synergetic effects. The results in papers I, II and III indicate that future changes in light climate, salinity and temperature can have serious impacts on eelgrass performance and survival. Stress responses were found to vary among genotypes, life stages and populations in papers I, II and III, respectively, emphasizing the importance of study scale. The results demonstrate that while stress in general affects seagrass productivity negatively, the severity of effects can vary substantially depending on the studied scale or level of biological organization. Eelgrass genotypes can differ in their stress and recovery processes, as observed in paper I. In paper II, eelgrass seedlings were less prone to abiotic stress compared to adult plants, but stress also decreased their survival considerably. This indicates that recruitment and re-colonization through seeds might be threatened in the future. Variation among population responses observed in paper III indicates that long-term local adaptation under differing selection pressures has caused divergence in salinity tolerance between Baltic eelgrass populations. This variability in stress tolerance observed in papers I and III suggests that some eelgrass genotypes and populations have a better capacity to adapt to changes and survive in a changing environment. Multiple stressors and biological level-specific responses demonstrate the uncertainty in predicting eelgrass responses in a changing environment. As eelgrass populations may differ in their stress tolerance both within and across regions, conservation strategies at both local and regional scales are urgently needed in order to ensure the survival of these important ecosystems.

Asleep or not asleep? Evaluation of the Quality of Patients’ Sleep in Critical Care Nursing

Sleep is important for the recovery of a critically ill patient, as lack of sleep is known to influence negatively a person’s cardiovascular system, mood, orientation, and metabolic and immune function and thus, it may prolong patients’ intensive care unit (ICU) and hospital stay. Intubated and mechanically ventilated patients suffer from fragmented and light sleep. However, it is not known well how non-intubated patients sleep. The evaluation of the patients’ sleep may be compromised by their fatigue and still position with no indication if they are asleep or not. The purpose of this study was to evaluate ICU patients’ sleep evaluation methods, the quality of non-intubated patients’ sleep, and the sleep evaluations performed by ICU nurses. The aims were to develop recommendations of patients’ sleep evaluation for ICU nurses and to provide a description of the quality of non-intubated patients’ sleep. The literature review of ICU patients’ sleep evaluation methods was extended to the end of 2014. The evaluation of the quality of patients’ sleep was conducted with four data: A) the nurses’ narrative documentations of the quality of patients’ sleep (n=114), B) the nurses’ sleep evaluations (n=21) with a structured observation instrument C) the patients’ self-evaluations (n=114) with the Richards-Campbell Sleep Questionnaire, and D) polysomnographic evaluations of the quality of patients’ sleep (n=21). The correspondence of data A with data C (collected 4–8/2011), and data B with data D (collected 5–8/2009) were analysed. Content analysis was used for the nurses’ documentations and statistical analyses for all the other data. The quality of non-intubated patients’ sleep varied between individuals. In many patients, sleep was light, awakenings were frequent, and the amount of sleep was insufficient as compared to sleep in healthy people. However, some patients were able to sleep well. The patients evaluated the quality of their sleep on average neither high nor low. Sleep depth was evaluated to be the worst and the speed of falling asleep the best aspect of sleep, on a scale 0 (poor sleep) to 100 (good sleep). Nursing care was mostly performed while the patients were awake, and thus the disturbing effect was low. The instruments available for nurses to evaluate the quality of patients’ sleep were limited and measured mainly the quantity of sleep. Nurses’ structured observatory evaluations of the quality of patients’ sleep were correct for approximately two thirds of the cases, and only regarding total sleep time. Nurses’ narrative documentations of the patients’ sleep corresponded with patients’ self-evaluations in just over half of the cases. However, nurses documented several dimensions of sleep that are not included in the present sleep evaluation instruments. They could be classified according to the components of the nursing process: needs assessment, sleep assessment, intervention, and effect of intervention. Valid, more comprehensive sleep evaluation methods for nurses are needed to evaluate, document, improve and study patients’ quality of sleep.

Kosketukseton hitsin pintageometrian määrittäminen

Yleisesti tiedetään hitsin pintageometrian vaikuttavan rakenteen väsymislujuuteen. Nopean, edullisen ja luotettavan pintageometrian mittausmenetelmän kehittäminen on askel kohti tarkempaa ja varmempaa rakenteen väsymislujuuden tarkastelua. Tässä työssä on tutkittu hitsejä, joiden pinnan geometria on mitattu norjalaisen SINTEF -yrityksen kehittämällä rakenteellisen valon menetelmällä. Osana työtä kehitettiin MatLab -pohjainen ohjelma, jolla jälkikäsitellään mittauksesta saadut x-y-z -mittapisteet. Mittausdatan jälkikäsittelyssä saadaan mittauksesta määritettyähitsin reunan pyöristys, liittymäkulma, a-mitta, reunahaava ja kateettisuhde. Kehitettyä menetelmää käyttämällä mitattiin lähes 300 voimaakantamatontaristiliitoksen hitsiä. Mittaustuloksia verrattiin vastaavista kappaleista tehtyihin hiemittauksiin. Manuaalisen hieestä tehdyn mittauksen havaittiin olevan tarkempi ja pystyttiin havaitsemaan paikallisempia muotoja. Rakenteellisen valon mittauksissa tapahtunut heijastelu saatiin pienenemään käsittelemällä mitattava pinta mattavalkoisella maalilla. Rakenteellisen valon mittatarkkuudeksi saatiin noin 0,2 mm. Pohjautuen mitattuun hitsin reunan pyöristykseen ja liittymäkulmaan voidaan yksinkertaista kaavaa käyttämällä laskea hitsin jännityskonsentraatio ja näin saada alkuarvaus väsymislujuudelle. Myös muiden tekijöiden tiedetään vaikuttavan hitsin väsymislujuuteen, joten pyöristyksen ja liittymäkulman avulla tehdyt arviot eivät ole absoluuttisen oikeita. Tämä havaittiin väsytyskokeilla, joista yhdessä väsymisvaurio ei syntynyt suurimmankaan jännityskonsentraation alueella.

Field Sales Management Control: Towards a Multi-Level Theory

The purpose of this dissertation is to increase the understanding and knowledge of field sales management control systems (i.e. sales managers monitoring, directing, evaluating and rewarding activities) and their potential consequences on salespeople. This topic is important because research conducted in the past has indicated that the choice of control system type can on the other hand have desirable consequences, such as high levels of motivation and performance, and on the other hand leadto harmful unintended consequences, such as opportunistic or unethical behaviors. Despite the fact that marketing and sales management control systems have been under rigorous research for over two decades, it still is at a very early stage of development, and several inconsistencies can be found in the research results. This dissertation argues that these inconsistencies are mainly derived from misspecification of the level of analysis in the past research. These different levels of analysis (i.e. strategic, tactical, and operational levels) involve very different decision-making situations regarding the control and motivation of sales force, which should be taken into consideration when conceptualizing the control. Moreover, the study of salesperson consequences of a field sales management control system is actually a cross-level phenomenon, which means that at least two levels of analysis are simultaneously involved. The results of this dissertation confirm the need to re-conceptualize the field sales management control system concept. It provides empirical evidence for the assertion that control should be conceptualized with more details atthe tactical/operational level of analysis than at the strategic levelof analysis. Moreover, the results show that some controls are more efficiently communicated to field salespeople than others. It is proposed that this difference is due to different purposes of control; some controls aredesigned for influencing salespersons' behavior (aim at motivating) whereas some controls are designed to aid decision-making (aim at providing information). According to the empirical results of this dissertation, the both types of controls have an impact to the sales force, but this impactis not as strong as expected. The results obtained in this dissertation shed some light to the nature of field sales management control systems, and their consequences on salespeopl

Metal surface and subsurface inspection using nondestructive optical methods

This thesis considers nondestructive optical methods for metal surface and subsurface inspection. The main purpose of this thesis was to study some optical methods in order to find out their applicability to industrial measurements. In laboratory testing the simplest light scattering approach, measurement of specular reflectance, was used for surface roughness evaluation. Surface roughness, curvature and finishing process of metal sheets were determined by specular reflectance measurements. Using a fixed angleof incidence, the specular reflectance method might be automated for industrialinspection. For defect detection holographic interferometry and thermography were compared. Using either holographic interferometry or thermography, relativelysmall-size defects in metal plates could be revealed. Holographic techniques have some limitations for industrial measurements. On the contrary, thermography has excellent prospects for on-line inspection, especially with scanning techniques.

Mekaanisen puunjalostuksen markkinakartoitus: Koivusahatavaran ja -puolijalosteiden markkinat Euroopassa

Tutkimuksen tavoitteena oli kartoittaa koivusahatavaran ja -puolijalosteiden potentiaalisia vientikohdemaita EU-maissa ja Norjassa. Tarkastelun kohteena olivat koivutuotteiden markkinapotentiaali ja kysyntä sekä puutuotteiden markkinointikanavavaihtoehdot Euroopan puutuotemarkkinoilla. Tutkimuksen teoreettisena lähtökohtana oli tarkastella, kuinka markkinointitutkimuksen avulla kartoitetaan tuotantohyödykemarkkinoita, miten määritetään tuotantohyödykkeen markkinapotentiaali ja kysyntä sekä mitä markkinointikanavavaihtoehtoja puutuotteita valmistavalla yrityksellä on vientimarkkinoille lähdettäessä. Empiirisessä osassa selvitettiin sekä kvantitatiivista että kvalitatiivista tietoa Euroopan puutuotemarkkinoista. Lehtipuu- ja koivusahatavaran vienti-, tuonti- ja tuotantotilastojen pohjalta tarkasteltiin koivun suurimpia vientikohdemaita ja arvioitiin kysyntää tulevaisuudessa. Tämän lisäksi puutuotteiden toimialaorganisaatioiden, asiantuntijoiden, puutuotteita valmistavien yritysten ja maahantuojien haastattelujen avulla muodostettiin kokonaiskuva koivusahatavaran ja -puolijalosteiden markkinapotentiaalista ja koivutuotteiden asemasta Euroopan puutuotemarkkinoilla. Koivu koettiin Euroopan puutuotemarkkinoilla kiinnostavana puulajina ja koivutuotteiden kysyntä onkin ollut viime vuosien aikana nousujohteista. Tämä johtuu suurimmaksi osaksi tällä hetkellä vallitsevasta vaaleiden puulajien trendistä. Markkinoilla menestyminen riippuu kuitenkin siitä, kuinka hyvin koivun tarjoaja pystyy vastaamaan asiakkaiden tuotteelle asettamiin vaatimuksiin.

Naiskiintiöt ja työelämän tasa-arvo – diskurssianalyysi sukupuolikiintiöiden rakentumisesta eräiden suomalaisten lehtien teksteissä

Tutkielman tavoitteena on selvittää, miten ”sukupuolikiintiöt yritysten hallituksissa” rakentuvat suomalaisessa mediassa ja sitä kautta; nähdäänkö sukupuolikiintiöt toimivana keinona saavuttaa työelämän tasa-arvo. Tutkielmassa luodaan silmäys sukupuolirooleihin sekä niitä uusintaviin ja ylläpitäviin rakenteisiin yhteiskunnassa. Edelleen tavoitteena on selvittää, murtavatko naiskiintiöt liike-elämässä ja politiikassa vallitsevia johtajuuden sukupuolirooleja. Tutkielmassa käsitellään tasa-arvoa yhteiskunnallisessa, johtajuustutkimuksellisessa ja feministisessä valossa. Sukupuolikiintiöistä kirjoitettaessa voidaan havaita erilaisia suhtautumistapoja niiden vaikutuksesta tasa-arvon toteutumiseen. Tutkielmassa esimerkkeinä käytettyjä lehtitekstejä leimaavat vastakkainasettelut, voimakkaat tunteet ja jakautuminen eri leireihin. Tutkimusmenetelmänä on käytetty kriittistä, valtaorientoitunutta diskurssianalyysiä, joka on antoisa viitekehys mediamaailman käytäntöjen tutkimiseen kontekstissaan. Media on tässä tutkimuksessa rajattu käsittämään tiettyjä suomalaisia sanoma-, aikakausi- ja iltapäivälehtiä. Tutkimuksen pääongelmaksi nousevat tavat, joilla sukupuolikiintiöistä mediassa kirjoitetaan sekä asenteet, joita ne lukijoille välittävät. Tämän tutkimuksen keskeisinä tuloksina voidaan esittää yleisimmät suhtautumistavat sukupuolikiintiötä kohtaan mediassa, sekä kolme diskurssia, jotka useimmiten kiintiökeskusteluissa esiintyvät. Pätevyys- diskurssi painottaa yksilön pätevyyttä ensisijaisena valintakriteerinä hallitusjäseniä valittaessa. Uhka- diskurssi esittää sukupuolikiintiöt uhkavaatimuksena, johon tullaan turvautumaan kulttuuristen muutosten hitauden vuoksi. (Epä)tasa-arvo- diskurssi näkee sukupuolikiintiöt tasa-arvoa edistävänä keinona, mutta toisaalta kokee naiskiintiöt epätasa-arvoisina ja miehiä sortavina.

Finland i bilder = : Suomi kuvissa = La Finlande pittoresque : fotografier och text = kuvat ja teksti = photographies et texte I. K. Inha.

Text in Swedish, Finnish, French, German, Russian and English languages.

Design of salient pole PM synchronous machines for a vehicle traction application – Analysis and

This doctoral thesis presents a study on the development of a liquid-cooled frame salient pole permanent-magnet-exited traction machine for a four-wheel-driven electric car. The emphasis of the thesis is put on a radial flux machine design in order to achieve a light-weight machine structure for traction applications. The design features combine electromagnetic and thermal design methods, because traction machine operation does not have a strict operating point. Arbitrary load cycles and the flexible supply require special attention in the design process. It is shown that accurate modelling of the machine magnetic state is essential for high-performance operation. The saturation effect related to the cross-saturation has to be taken carefully into account in order to achieve the desired operation. Two prototype machines have been designed and built for testing: one totally enclosed machine with a special magnet module pole arrangement and another through-ventilated machine with a more traditional embedded magnet structure. Both structures are built with magnetically salient structures in order to increase the torque production capability with the reluctance torque component. Both machine structures show potential for traction usage. However, the traditional embedded magnet design turns out to be mechanically the more secure one of these two machine options.

Interaction of prechilling, temperature, osmotic stress, and light in Picea abies seed germination

Summary

Survival and early seedling growth of conifers with different shade tolerance in a Sitka spruce spacing trial and relationship to understorey light climate

Abstract

Nutrient and light availability to white spruce seedlings in partial and clearcut harvested aspen stands

Abstract