Learning information technology business in a changing industry landscape. Introducing Team Entrepreneurship in Renewing Bachelor Education in Renewing Bachelor Education in Information

Speed, uncertainty and complexity are increasing in the business world all the time. When knowledge and skills become quickly irrelevant, new challenges are set for information technology (IT) education. Meta-learning skills – learning how to learn rapidly - and innovation skills have become more essential than single technologies or other specific issues. The drastic changes in the information and communications technology (ICT) sector have caused a need to reconsider how IT Bachelor education in Universities of Applied Sciences should be organized and employed to cope with the change. The objective of the study was to evaluate how a new approach to IT Bachelor education, the ICT entrepreneurship study path (ICT-ESP) fits IT Bachelor education in a Finnish University of Applied Sciences. This kind of educational arrangement has not been employed elsewhere in the context of IT Bachelor education. The study presents the results of a four-year period during which IT Bachelor education was renewed in a Finnish University of Applied Sciences. The learning environment was organized into an ICT-ESP based on Nonaka’s knowledge theory and Kolb’s experiental learning. The IT students who studied in the ICT-ESP established a cooperative and learned ICT by running their cooperative at the University of Applied Sciences. The students (called team entrepreneurs) studied by reading theory in books and other sources of explicit information, doing projects for their customers, and reflecting in training sessions on what was learnt by doing and by studying the literature. Action research was used as the research strategy in this study. Empirical data was collected via theme-based interviews, direct observation, and participative observation. Grounded theory method was utilized in the data analysis and the theoretical sampling was used to guide the data collection. The context of the University of Applied Sciences provided a good basis for fostering team entrepreneurship. However, the results showed that the employment of the ICT-ESP did not fit into the IT Bachelor education well enough. The ICT-ESP was cognitively too tough for the team entrepreneurs because they had two different set of rules to follow in their studies. The conventional courses engaged lot of energy which should have been spent for professional development in the ICT-ESP. The amount of competencies needed in the ICT-ESP for professional development was greater than those needed for any other ways of studying. The team entrepreneurs needed to develop skills in ICT, leadership and self-leadership, team development and entrepreneurship skills. The entrepreneurship skills included skills on marketing and sales, brand development, productization, and business administration. Considering the three-year time the team entrepreneurs spent in the ICT-ESP, the challenges were remarkable. Changes to the organization of IT Bachelor education are also suggested in the study. At first, it should be admitted that the ICT-ESP produces IT Bachelors with a different set of competencies compared to the conventional way of educating IT Bachelors. Secondly, the number of courses on general topics in mathematics, physics, and languages for team entrepreneurs studying in the ICTESP should be reconsidered and the conventional course-based teaching of the topics should be reorganized to support the team coaching process of the team entrepreneurs with their practiceoriented projects. Third, the upcoming team entrepreneurs should be equipped with relevant information about the ICT-ESP and what it would require in practice to study as a team entrepreneur. Finally, the upcoming team entrepreneurs should be carefully selected before they start in the ICT-ESP to have a possibility to eliminate solo players and those who have a too romantic view of being a team entrepreneur. The results gained in the study provided answers to the original research questions and the objectives of the study were met. Even though the IT degree programme was terminated during the research process, the amount of qualitative data gathered made it possible to justify the interpretations done.

Competitor Information andCompetitive Knowledge Management in a Large Industrial Organization

Thisthesis supplements the systematic approach to competitive intelligence and competitor analysis by introducing an information-processing perspective on management of the competitive environment and competitors therein. The cognitive questions connected to the intelligence process and also the means that organizational actors use in sharing information are discussed. The ultimate aim has been to deepen knowledge of the different intraorganizational processes that are used in acorporate organization to manage and exploit the vast amount of competitor information that is received from the environment. Competitor information and competitive knowledge management is examined as a process, where organizational actorsidentify and perceive the competitive environment by using cognitive simplification, make interpretations resulting in learning and finally utilize competitor information and competitive knowledge in their work processes. The sharing of competitive information and competitive knowledge is facilitated by intraorganizational networks that evolve as a means of developing a shared, organizational level knowledge structure and ensuring that the right information is in the right place at the right time. This thesis approaches competitor information and competitive knowledge management both theoretically and empirically. Based on the conceptual framework developed by theoretical elaboration, further understanding of the studied phenomena is sought by an empirical study. The empirical research was carried out in a multinationally operating forest industry company. This thesis makes some preliminary suggestions of improving the competitive intelligence process. It is concluded that managing competitor information and competitive knowledge is not simply a question of managing information flow or improving sophistication of competitor analysis, but the crucial question to be solved is rather, how to improve the cognitive capabilities connected to identifying and making interpretations of the competitive environment and how to increase learning. It is claimed that competitive intelligence can not be treated like an organizational function or assigned solely to a specialized intelligence unit.

The effect of information and communication technology on global paper consumption

The objective of this thesis is to find out how information and communication technology affects the global consumption of printing and writing papers. Another objective is to find out, whether there are differences between paper grades in these effects. The empirical analysis is conducted by linear regression analysis using three sets of country-level panel data from 1990-2006. Data set of newsprint contains 95 countries, data set of uncoated woodfree paper 61 countries and data set of coated mechanical paper 42 countries. The material is based on paper consumption data of RISI’s Industry Statistics Database and on the information and communication technology data of GMID-database. Results indicate that number of Internet users has statistically significant negative effect on the consumption of newsprint and on the consumption of coated mechanical paper and number of mobile telephone users has positive effect on the consumptions of these papers. Results also indicate that information and communication technologies have only small effect on consumption of uncoated woodfree paper or no significant effect at all, but these results are more uncertain to some extent.

”Jos tietää, mitä haluaa.” Seurantatutkimus lukio-opiskelijoiden itsesäätelystä, opiskelun kulusta ja odotusten toteutumisesta

Tutkimuksen päätarkoituksena on selvittää lukio-opiskelijoiden käsityksiä oppimisensa itsesäätelystrategioista. Lukiokoulutuksessa toteutetut muutokset kuten valinnanmahdollisuuksien lisääntyminen ovat antaneet lukio-opiskelijoille kasvaneen mahdollisuuden omanlaisensa lukio-opiskelupolun suunnitteluun ja yksilölliseen tavoitteenasetteluun. Työssä tarkastellaan myös lukio-opiskelijoiden opintojen kulkua, erilaisia opiskeluodotuksia ja niiden toteutumista sekä näiden yhteyttä itsesäätelyyn. Tutkimus toteutettiin seurantatutkimuksena, jossa kyselylomakkeilla kerättiin tietoa syksyllä 2004 Turun kaupungin suomenkielisissä päivälukioissa (10 koulua) opintonsa aloittavilta opiskelijoilta kahdesti; ensimmäisenä ja kolmantena opiskeluvuotena. Tutkimuksessa oli mukana 245 opiskelijaa, 142 tyttöä ja 103 poikaa. Tutkimuksen vastausprosentti oli 84 %. Kyselylomakkeiden itsesäätelyä ja oppimisorientaatioita koskevat kysymykset pohjautuivat Jan Vermuntin ILS-oppimistyylimittariin (Inventory of Learning Styles) (Vermunt 1994; 1996). Lisäksi haastateltiin 15 tutkimuksessa mukana ollutta opiskelijaa. Kyselylomakeaineisto analysoitiin ristiintaulukoinneilla, korrelaatiokertoimilla, t-testeillä ja erilaisilla varianssianalyyseillä. Itsesäätelystrategiamittarin neljän summamuuttujan oletus testattiin erikseen mittauksissa 1 ja 2 konfirmatorisen faktorianalyysin avulla. Tutkimuksessa identifioitiin klusterianalyysillä tehdyssä ryhmittelyssä neljä erilaista lukio-opiskelijaryhmää: menestyvät navigoijat, tavalliset tasapainoilijat, säätelemättömät kulkeutujat ja ylikuormittuneet avuntarvitsijat. Navigoijille on tyypillistä niin prosessin/ tulosten kuin sisällön suhteen korkea itsesäätely. Tyypillinen piirre navigoijien kohdalla on myös ulkoisen säätelyn korkea taso. Avuntarvitsijat eroavat muista ryhmistä selkeästi korkeampien puutteellisten säätelystrategioidensa perusteella, vaikka heidän itsesäätelynsä on suhteellisesti niihin ja muihin ryhmiin nähden melko korkealla tasolla. Tasapainoilijat sijoittuvat itsesäätelyn ja ulkoisen säätelyn osalta ryhmien keskitasolle. Kulkeutujien itsesäätely samoin kuin ulkoinen säätely ovat ryhmien matalinta tasoa. Tuloksista nähdään, että kehittyneemmällä itsesäätelyllä on selvä yhteys lukio-opintojen sujuvuuteen ja opintomenestykseen, mutta noin kolmasosalle opiskelijoista itsesäätelevä, suunnitelmallinen tavoitteenasettelu on vaikeaa. Navigoijilla ja tasapainoilijoilla opiskelu on sekä heille itselleen mielekästä että ulkoisesti arvioituna tehokasta. Joidenkin opiskelijoiden erityisesti avuntarvitsijoiden ja kulkeutujien keskuudessa opintojen kulku sen sijaan hapuilee. Lukiolaisten opiskeluun kohdistuvien odotusten voidaan tämän tutkimuksen tuloksen perusteella katsoa ennustavan todellista opintojen kulkua ja opintomenestystä melko hyvin. Eroja on sekä tavoitetasossa, opiskeluprosessiin liittyvissä kokemuksissa että jatko-opintosuunnitelmissa ja ne ovat yhteydessä sukupuoleen, isän sosioekonomiseen asemaan, erikoislinjalla opiskeluun sekä lukion alun itsesäätelyryhmiin.

Skill Development in Music Reading. The Eye-Movement Approach

This dissertation examined skill development in music reading by focusing on the visual processing of music notation in different music-reading tasks. Each of the three experiments of this dissertation addressed one of the three types of music reading: (i) sight-reading, i.e. reading and performing completely unknown music, (ii) rehearsed reading, during which the performer is already familiar with the music being played, and (iii) silent reading with no performance requirements. The use of the eye-tracking methodology allowed the recording of the readers’ eye movements from the time of music reading with extreme precision. Due to the lack of coherence in the smallish amount of prior studies on eye movements in music reading, the dissertation also had a heavy methodological emphasis. The present dissertation thus aimed to promote two major issues: (1) it investigated the eye-movement indicators of skill and skill development in sight-reading, rehearsed reading and silent reading, and (2) developed and tested suitable methods that can be used by future studies on the topic. Experiment I focused on the eye-movement behaviour of adults during their first steps of learning to read music notation. The longitudinal experiment spanned a nine-month long music-training period, during which 49 participants (university students taking part in a compulsory music course) sight-read and performed a series of simple melodies in three measurement sessions. Participants with no musical background were entitled as “novices”, whereas “amateurs” had had musical training prior to the experiment. The main issue of interest was the changes in the novices’ eye movements and performances across the measurements while the amateurs offered a point of reference for the assessment of the novices’ development. The experiment showed that the novices tended to sight-read in a more stepwise fashion than the amateurs, the latter group manifesting more back-and-forth eye movements. The novices’ skill development was reflected by the faster identification of note symbols involved in larger melodic intervals. Across the measurements, the novices also began to show sensitivity to the melodies’ metrical structure, which the amateurs demonstrated from the very beginning. The stimulus melodies consisted of quarter notes, making the effects of meter and larger melodic intervals distinguishable from effects caused by, say, different rhythmic patterns. Experiment II explored the eye movements of 40 experienced musicians (music education students and music performance students) during temporally controlled rehearsed reading. This cross-sectional experiment focused on the eye-movement effects of one-bar-long melodic alterations placed within a familiar melody. The synchronizing of the performance and eye-movement recordings enabled the investigation of the eye-hand span, i.e., the temporal gap between a performed note and the point of gaze. The eye-hand span was typically found to remain around one second. Music performance students demonstrated increased professing efficiency by their shorter average fixation durations as well as in the two examined eye-hand span measures: these participants used larger eye-hand spans more frequently and inspected more of the musical score during the performance of one metrical beat than students of music education. Although all participants produced performances almost indistinguishable in terms of their auditory characteristics, the altered bars indeed affected the reading of the score: the general effects of expertise in terms of the two eye- hand span measures, demonstrated by the music performance students, disappeared in the face of the melodic alterations. Experiment III was a longitudinal experiment designed to examine the differences between adult novice and amateur musicians’ silent reading of music notation, as well as the changes the 49 participants manifested during a nine-month long music course. From a methodological perspective, an opening to research on eye movements in music reading was the inclusion of a verbal protocol in the research design: after viewing the musical image, the readers were asked to describe what they had seen. A two-way categorization for verbal descriptions was developed in order to assess the quality of extracted musical information. More extensive musical background was related to shorter average fixation duration, more linear scanning of the musical image, and more sophisticated verbal descriptions of the music in question. No apparent effects of skill development were observed for the novice music readers alone, but all participants improved their verbal descriptions towards the last measurement. Apart from the background-related differences between groups of participants, combining verbal and eye-movement data in a cluster analysis identified three styles of silent reading. The finding demonstrated individual differences in how the freely defined silent-reading task was approached. This dissertation is among the first presentations of a series of experiments systematically addressing the visual processing of music notation in various types of music-reading tasks and focusing especially on the eye-movement indicators of developing music-reading skill. Overall, the experiments demonstrate that the music-reading processes are affected not only by “top-down” factors, such as musical background, but also by the “bottom-up” effects of specific features of music notation, such as pitch heights, metrical division, rhythmic patterns and unexpected melodic events. From a methodological perspective, the experiments emphasize the importance of systematic stimulus design, temporal control during performance tasks, and the development of complementary methods, for easing the interpretation of the eye-movement data. To conclude, this dissertation suggests that advances in comprehending the cognitive aspects of music reading, the nature of expertise in this musical task, and the development of educational tools can be attained through the systematic application of the eye-tracking methodology also in this specific domain.

Drivers and barriers of mobile travel and tourism service adoption : a study of individual perceptions and business model development in a travel and tourism context

The Travel and Tourism field is undergoing changes due to the rapid development of information technology and digital services. Online travel has profoundly changed the way travel and tourism organizations interact with their customers. Mobile technology such as mobile services for pocket devices (e.g. mobile phones) has the potential to take this development even further. Nevertheless, many issues have been highlighted since the early days of mobile services development (e.g. the lack of relevance, ease of use of many services). However, the wide adoption of smartphones and the mobile Internet in many countries as well as the formation of so-called ecosystems between vendors of mobile technology indicate that many of these issues have been overcome. Also when looking at the numbers of downloaded applications related to travel in application stores like Google Play, it seems obvious that mobile travel and tourism services are adopted and used by many individuals. However, as business is expected to start booming in the mobile era, many issues have a tendency to be overlooked. Travelers are generally on the go and thus services that work effectively in mobile settings (e.g. during a trip) are essential. Hence, the individuals’ perceived drivers and barriers to use mobile travel and tourism services in on-site or during trip settings seem particularly valuable to understand; thus this is one primary aim of the thesis. We are, however, also interested in understanding different types of mobile travel service users. Individuals may indeed be very different in their propensity to adopt and use technology based innovations (services). Research is also switching more from investigating issues of mobile service development to understanding individuals’ usage patterns of mobile services. But designing new mobile services may be a complex matter from a service provider perspective. Hence, our secondary aim is to provide insights into drivers and barriers of mobile travel and tourism service development from a holistic business model perspective. To accomplish the research objectives seven different studies have been conducted over a time period from 2002 – 2013. The studies are founded on and contribute to theories within diffusion of innovations, technology acceptance, value creation, user experience and business model development. Several different research methods are utilized: surveys, field and laboratory experiments and action research. The findings suggest that a successful mobile travel and tourism service is a service which supports one or several mobile motives (needs) of individuals such as spontaneous needs, time-critical arrangements, efficiency ambitions, mobility related needs (location features) and entertainment needs. The service could be customized to support travelers’ style of traveling (e.g. organized travel or independent travel) and should be easy to use, especially easy to take into use (access, install and learn) during a trip, without causing security concerns and/or financial risks for the user. In fact, the findings suggest that the most prominent barrier to the use of mobile travel and tourism services during a trip is an individual’s perceived financial cost (entry costs and usage costs). It should, however, be noted that regulations are put in place in the EU regarding data roaming prices between European countries and national telecom operators are starting to see ‘international data subscriptions’ as a sales advantage (e.g. Finnish Sonera provides a data subscription in the Baltic and Nordic region at the same price as in Finland), which will enhance the adoption of mobile travel and tourism services also in international contexts. In order to speed up the adoption rate travel service providers could consider e.g. more local initiatives of free Wi-Fi networks, development of services that can be used, at least to some extent, in an offline mode (do not require costly network access during a trip) and cooperation with telecom operators (e.g. lower usage costs for travelers who use specific mobile services or travel with specific vendors). Furthermore, based on a developed framework for user experience of mobile trip arrangements, the results show that a well-designed mobile site and/or native application, which preferably supports integration with other mobile services, is a must for true mobile presence. In fact, travel service providers who want to build a relationship with their customers need to consider a downloadable native application, but in order to be found through the mobile channel and make contact with potential new customers, a mobile website should be available. Moreover, we have made a first attempt with cluster analysis to identify user categories of mobile services in a travel and tourism context. The following four categories were identified: info-seekers, checkers, bookers and all-rounders. For example “all-rounders”, represented primarily by individuals who use their pocket device for almost any of the investigated mobile travel services, constituted primarily of 23 to 50 year old males with high travel frequency and great online experience. The results also indicate that travel service providers will increasingly become multi-channel providers. To manage multiple online channels, closely integrated and hybrid online platforms for different devices, supporting all steps in a traveler process should be considered. It could be useful for travel service providers to focus more on developing browser-based mobile services (HTML5-solutions) than native applications that work only with specific operating systems and for specific devices. Based on an action research study and utilizing a holistic business model framework called STOF we found that HTML5 as an emerging platform, at least for now, has some limitations regarding the development of the user experience and monetizing the application. In fact, a native application store (e.g. Google Play) may be a key mediator in the adoption of mobile travel and tourism services both from a traveler and a service provider perspective. Moreover, it must be remembered that many device and mobile operating system developers want service providers to specifically create services for their platforms and see native applications as a strategic advantage to sell more devices of a certain kind. The mobile telecom industry has moved into a battle of ecosystems where device makers, developers of operating systems and service developers are to some extent forced to choose their development platforms.

Fuzzy Principal Components Analysis

Due to the large number of characteristics, there is a need to extract the most relevant characteristicsfrom the input data, so that the amount of information lost in this way is minimal, and the classification realized with the projected data set is relevant with respect to the original data. In order to achieve this feature extraction, different statistical techniques, as well as the principal components analysis (PCA) may be used. This thesis describes an extension of principal components analysis (PCA) allowing the extraction ofa finite number of relevant features from high-dimensional fuzzy data and noisy data. PCA finds linear combinations of the original measurement variables that describe the significant variation in the data. The comparisonof the two proposed methods was produced by using postoperative patient data. Experiment results demonstrate the ability of using the proposed two methods in complex data. Fuzzy PCA was used in the classificationproblem. The classification was applied by using the similarity classifier algorithm where total similarity measures weights are optimized with differential evolution algorithm. This thesis presents the comparison of the classification results based on the obtained data from the fuzzy PCA.

Asiakkuudenhallinnan tukeminen neuroverkkoteknologian avulla

CRM on yritysten tietojärjestelmä, jolla voidaan tukea asiakkuuden hallintaa ja kehittämistä. Monilla suuryrityksillä on paljon asiakkaita ja niiden on mahdotonta tunnistaa asiakkaitaan yksilöinä. Kuitenkin asiakkaat arvostavat yhä enemmän henkilökohtaista palvelua ja kontakteja. Yritysten asiakastietokantoihin kertyy runsaasti tietoa asiakkaista ja heidän ostokäyttäytymisestään. Suuresta informaatiomäärästä johtuen tarvitaan kehittynyttä tietotekniikkaa asiakkaiden tyypittelyyn ja asiakastarpeiden tunnistamiseen. Tässä diplomityössä kehitetään neuroCRM-teoriaa määrällisesti suuren ja monimutkaisen asiakasinformaation hallintaan. Teoria perustuu itseorganisoituvien neuroverkkojen käyttöön asiakasinformaation analysoimiseksi CRM-järjestelmässä. Asiakkaat segmentoidaan ja personoidaan iteratiivisia SOM-analyysejä suorittamalla. Tulosten perusteella kehitetään asiakkaiden yksilöllisyyttä huomioivia markkinointikeinoja ja käytetään uusia kanavia, esimerkiksi mobiilia viestintätekniikkaa asiakkaiden tavoittamiseen. Asiakaskannattavuuden parantamiseksi voi- daan tehdä strategisia valintoja ja päätöksiä markkinoinnin kohdentamista varten.

Monitoimityöstökeskuksen kokonaistehokkuuden parantaminen kokonaisvaltaisella tuottavalla kunnossapidolla

Tämän diplomityön tavoitteena oli tutustua kokonaisvaltaisen tuottavan kunnossapidon teoriaan ja soveltaa sitä Abloy Oy Joensuun tehtaalla pilottikohteeksi valittuun koneeseen. Pilottikohteeksi oli valittu uusi Sveitsiläinen Hydromat-monitoimityöstökeskus, jonka kokonaistehokkuutta (OEE) pyrittiin parantamaan kokonaisvaltaisella tuottavalla kunnossapidolla (TPM). Työn kirjallisuusosuudessa tarkastellaan teoriatietoja, jotka liittyvät yleisesti kunnossapitoon ja tarkemmin TPM-toimintaan. Lisäksi käsitellään kunnossapidon mittareita ja tietojärjestelmiä. Työn empiirisessä osassa selvitetään, kuinka TPM-toiminta otettiin käyttöön Hydromat-monitoimityöstökeskuksen osalta. Eniten resursseja käytettiin koneen asetusaikojen lyhentämiseen. Lisäksi koneen käyttäjien itsenäiseen kunnossapitoon siirtyminen kuului työn sisältöön. Työssä on selvitetty myös uuden tuotannon seurantataulun käyttöönotto. Seurantataulusta nähdään useita tuotantotietoja kuten kokonaistehokkuus. Työn merkittävimmät tulokset osoittavat, että asetusajat ovat tällä hekellä hyvin pitkiä tavoitteisiin nähden. Asetusaikojen lyhentyminen halutulle tasolle vaatii koneen käyttäjien pitkän oppimisprosessin sekä optimaaliset toimintaolosuhteet. Lisäksi havaittiin, että uuden toimintamallin esitteleminen ja sen käyttöönotto valmistavassa teollisuudessa on vaativa prosessi.

Pienten osakeyhtiöiden verosuunnittelu - empiirinen tutkimus

Tutkimuksen aiheeksi valittiin pienten osakeyhtiöiden verosuunnittelu. Tutkimuksen teoreettinen viitekehys perustui aiempaan laskentatoimen empiiriseen verotutkimukseen sekä laskentatoimen kontingenssiteoreettiseen pk-yritystutkimukseen. Tutkimusaineistoa kerättiin kyselytutkimuksella sekä tilinpaatostietokannasta Voitto+. Kyselytutkimukseen valittiin satunnaisotannalla osakeyhtiötä Etelä Suomen läänistä, joiden liikevaihto oli välillä 1 10 milj. euroa. Kyselytutkimukseen vastasi 216 yritystä, jolloin vastausprosentiksi saatiin 21,3. Kerättyä tutkimusaineistoa analysoitiin kvantitatiivisin menetelmin. Pääasiallisina analysointimenetelminä käytettiin pääkomponentti-, klusteri- ja regressioanalyysiä. Tutkimuksen tavoitteeksi asetettiin kokonaiskuvan muodostaminen pienten osakeyhtiöiden verosuunnittelusta, verosuunnittelun asemointi osaksi yrityksen taloushallintoa sekä yritysten erilaisia verosuunnittelustrategioita selittävien tekijöiden tunnistaminen. Tutkimusaineistosta kyettiin tunnistamaan pääkomponenttianalyysillä neljä erilaista verosuunnitteluorientaatiota: valistunut, resursseja panostava, veroa minimoiva sekä vastuuta ulkoistava. Verosuunnitteluorientaatioita kuvaavien muuttujien avulla yritykset jaettiin klusterianalyysilla neljään ryhmään. Yritykset nimettiin ryhmien luonteidensa mukaisesti verosuunnittelun osalta vastuun ulkoistajiksi, veron minimoijiksi, veroneutraaleiksi sekä valistuneiksi. Verosuunnitteluvastuuta ulkoistavien yritysten ryhmään kuului n. 57 % kyselyyn vastanneista yrityksistä. Tulos osoittaa sen, että yritykset ovat verosuunnittelun osalta paljolti riippuvaisia taloushallinnon sidosryhmistä, tilitoimistoista sekä tilintarkastajista. Tulosta voidaan tulkita myös niin, että taloushallinnon sidosryhmien ammattitaito verosuunnittelun osalta on keskeisessä roolissa, kun arvioidaan, miten yritysten välinen tasapuolisuus verotuksen osalta käytännössä toteutuu. Yritysten erilaisia verosuunnitteluorientaatioita, jotka kuvasivat yritysten verosuunnittelustrategioita, ei kyetty kvantitatiivisilla analyyseilla selittämään samoilla muuttujilla kuin yritysten erilaisia johdon laskentatoimen käytänteitä. Tätä havaintoa tulkittiin siten, että vaikka verosuunnittelu on selkeästi osa yrityksen taloushallintoa, sen asema ei ole johdon laskentatoimen käytänteiden tavoin taloushallinnon ytimessä. Tutkimuksessa kyettiin tuottamaan tuloksia, jotka kontribuoivat aiempia laskentatoimen empiirisiä verotutkimuksia, ja joilla on uutuusarvoa käytännön toimijoiden näkökulmasta.

Acceleration of Solar Energetic Particles in coronal shocks through self-generated turbulence

The acceleration of solar energetic particles (SEPs) by flares and coronal mass ejections (CMEs) has been a major topic of research for the solar-terrestrial physics and geophysics communities for decades. This thesis discusses theories describing first-order Fermi acceleration of SEPs through repeated crossings at a CME-driven shock. We propose that particle trapping occurs through self-generated Alfvén waves, leading to a turbulent trapping region in front of the shock. Decelerating coronal shocks are shown to be capable of efficient SEP acceleration, provided seed particle injection is sufficient. Quasi-parallel shocks are found to inject thermal particles with good efficiency. The roles of minimum injection velocities, cross-field diffusion, downstream scattering efficiency and cross-shock potential are investigated in detail, with downstream isotropisation timescales having a major effect on injection efficiency. Accelerated spectra of heavier elements up to iron are found to exhibit significantly harder spectra than protons. Accelerated spectra cut-off energies are found to scale proportional to (Q/A)^1.5, which is explained through analysis of the spectral shape of amplified Alfvénic turbulence. Acceleration times to different threshold energies are found to be non-linear, indicating that self-consistent time-dependent simulations are required in order to expose the full extent of acceleration dynamics. The well-established quasilinear theory (QLT) of particle scattering is investigated by comparing QLT scattering coefficients with those found via full-orbit simulations. QLT is found to overemphasise resonance conditions. This finding supports the simplifications implemented in the presented coronal shock acceleration (CSA) simulation software. The CSA software package is used to simulate a range of acceleration scenarios. The results are found to be in agreement with well-established particle acceleration theory. At the same time, new spatial and temporal dynamics of particle population trapping and wave evolution are revealed.

Conventional and nonconventional Kramers-Kronig analysis in optical spectroscopy

This Master’s Thesis is dedicated to the investigation and testing conventional and nonconventional Kramers-Kronig relations on simulated and experimentally measured spectra. It is done for both linear and nonlinear optical spectral data. Big part of attention is paid to the new method of obtaining complex refractive index from a transmittance spectrum without direct information of the sample thickness. The latter method is coupled with terahertz tome-domain spectroscopy and Kramers-Kronig analysis applied for testing the validity of complex refractive index. In this research precision of data inversion is evaluated by root-mean square error. Testing of methods is made over different spectral range and implementation of this methods in future is considered.

Pääomasijoittamisen tehostaminen suomalaisen pkt-sektorin kehittämisessä

Tutkimuksen tavoitteena oli kehittää systemaattinen toimintamalli sekä luoda suorituskyvyn esi-merkkimittaristo pääomasijoittajan toiminnan tehostamiseksi. Pääomasijoittajan tärkein tehtävä on pyrkiä kasvattamaan sijoituskohdeyrityksen osakkeiden ja siten omistaja-arvoa keskipitkällä aika-jänteellä. Strategioiden kehittämistä ja toteuttamista on tutkittu sangen laajasti, mutta käytännölli-sempi lähestymiskulma hallitustyöskentelyn vaikutuksista sekä strategioiden toteutuksen varmis-tamisesta on jäänyt näissä aikaisemmissa tutkimuksissa vähemmälle huomiolle. Varsinainen perusta omistaja-arvolle ja sen kasvattamiselle suomalaisen pkt-yrityksen pääomasi-joittamisessa luodaan hyvien ja tulevaisuuden kasvupotentiaalia omaavien kohdeyritysten etsimisellä, riittävän tarkalla analysoinnilla sekä sijoitushetken kohtuullisella arvostuksella. Sijoitusaikana ei enää pystytä korjaamaan mahdollisia alkuvaiheen epäonnistumisia. Kun kohdeyhtiöön on valittu ammattitaitoinen ja motivoitunut hallitus, tulee pääomasijoittajan panostaa valittujen strategioiden toteuttamiseen havainnollisilla ja tehokkailla työkaluilla. Ne mahdollistavat kohdeyrityksen visioiden ja arvojen jakamisen edelleen helpommin ymmärrettäviksi avainmittareiksi ja –tavoitteiksi kaikille organisaatiotasoille. Suorituskyvyn mittaamisen ja analysoinnin päätehtävä sekä suurissa että pienissäkin yrityksissä on yritysjohdon päätöksenteon tukeminen luotettavan, säännöllisen ja riittävän tarkan informaation tuottamisella huolellisesti valituista mittauskohteista. Suorituskyvyn analysointi auttaa myös hahmottamaan paremmin kokonaisnäkemystä yrityksen menestykseen vaikuttavista tekijöistä sekä niiden välisistä syy-yhteyksistä. Alunperin suuryritysten tarpeisiin kehitetyt suorituskyvyn analysointi- ja mittausmenetelmät ovat poikkeuksetta liian monimutkaisia ja raskaita vastatakseen pienempien yritysten vaatimuksia. Liiketoiminnan seuraamisessa ja ohjaamisessa pkt-yrityksen hallituksen tulee ottaa perinteisten taloudellisten mittareiden lisäksi mukaan myös keskeisimpiä, ei-taloudellisia seurattavia asioita, joiden avulla muodostuu ajantasaisempi kuva kohdeyhtiön kilpailukyvystä sekä menestyksestä. Pääomasijoittajan toimintamallissa esitellään kansainvälisesti käytössä olevia menetelmiä strategian jalkauttamiseen, yrityksen liiketoimintamallin kehittämiseen sekä suorituskyvyn johtamisen tukemiseen. Pkt-yrityksille pyrittiin luomaan yksinkertainen mallimittaristo suorituskyvyn analysointiin ja yrityksen johtamisen tueksi. Sijoituskohdeyritysten hallituksilla on jo tällä hetkellä käytettävissään erilaisia kuukausittaisia taloudellisia tunnuslukuja sekä tilikauden tuloksestakin jotain ennakkotietoa. Näiden pohjalle olisi varsin yksinkertaista rakentaa myös yrityksen sisäisiä prosesseja, asiakkuustyöskentelyä, myyntiä ja markkinointia sekä toiminnan yleistä systemaattisuutta kuvaavia mittareita.

The future of branded sportswear store formats in Germany 2030: Four images of the future

A fast changing dynamic business environment is becoming a norm today in different areas, including retailing. The aims of this study are to explore existing store formats of branded sportswear retailing and their characteristics, and to identify the trends which might shape their future. The ultimate goal, however, is to create and analyze images of the future of branded sportswear retailing in Germany 2030 by applying the methods of futures studies. As theoretical background, the cyclical theories of retail evolution have been used. Empirical material is obtained by conducting a Disaggregative Policy Delphi method based study, the aim of which is to obtain well–argued qualitative and quantitative information from experts about store format development in order to create future images based on cluster analysis. Flagship stores, Concept stores, Factory Outlets, Pop-up stores, E-commerce and M-commerce represent the diversity of store formats existing in Germany today. They have different aims, roles, and advantages which retailers try to leverage. However such trends as multichannel integration, technological enhancements, growing popularity of online channels, switching customer behaviors, customization and personalization, and economic turbulence might shape the future of sportswear retailing. Four future images constructed: “Multichannel Integration”, “Smart and Personal”, “Consumer Diversification”, and “Always Online” – describe alternative futures of German branded sportswear store formats in 2030 based on different trends, assumptions, hopes and fears. They also point out uncertainties in retailing such as cannibalization of channels, the growing power and expectations of consumers, the complexity of multichannel synergies, and the switching customer behavior. Constructed future images, thus, provide readers with an opportunity to imagine and explore alternative states of the future of branded sportswear store formats in Germany 2030. They could serve well as a tool to communicate the results to decision–makers, compare them, and to analyze to inspire and direct actions for a better future tomorrow.