Johdon laskentatoimen kuukausiraportoinnin kehittäminen case-yrityksessä

Tämän kandidaatintutkielman tarkoituksena on tutkia johdon laskentatoimen kuukau-siraportointia ja sen kehittämistä case-yrityksen avulla. Tutkielman teoriaosuus muo-dostaa työlle sen teoreettisen viitekehyksen. Empiriaosuudessa käsiteltävä kuukausi-raportoinnin kehittäminen alkaa sen lähtötason määrittelemisellä. Tämän jälkeen tun-nistetaan prosessiin liittyviä kehitystä vaativia asioita sekä pyritään löytämään keinot näiden ongelmien ratkaisemiseksi. Tutkielmassa käytettävä empiirinen aineisto on kerätty laadullisen tutkimuksen mene-telmiä käyttäen. Tähän on kuulunut sekä työnteon havainnointia että haastatteluja. Ha-vainnointi koostui kahden kuukaudenvaihteen raportointiprosessin seuraamisesta. Siitä saatua aineistoa hyödynnettiin erityisesti raportoinnin lähtötason määrittämiseksi. Haastatteluja hyödynnettiin puolestaan prosessin ongelmakohtien tunnistamiseksi ja niiden ratkaisemiseksi. Tutkimuksesta selvisi, että case-yrityksen kuukausiraportointiprosessin lähtötilanne on yleisesti ottaen hyvä. Raportoinnille tunnistettiin kolme keskeistä päämäärää: hyvä ai-kataulutus, korkea automaation taso ja analyysin hyödynnettävyys. Koska kuukausira-portointi on jatkuvasti kehittyvä prosessi, on siinä aina jotain parannettavaa. Tutkimuk-sesta nousikin kolme keskeistä raportointiprosessin kehittämiskohdetta: aikataulutuk-sen ja talousosaston sisäisen kommunikaation haasteet, raportointityökalut sekä tie-don tiedon analyysin ja yksiköiden välisen kommunikaation haasteet. Näistä jokaiseen löydettiin konkreettisia parannusehdotuksia, joita case-yritys voi hyödyntää raportoin-tiprosessin päämäärien saavuttamiseksi.

Virtuellt lärande på distans : en intervjustudie med finländska gymnasiestuderande.

The aim of this study was to gain a deeper understanding of the learning experiences of upper secondary school students in a virtual learning environment. The focus of the study is younger students aged 16–18. Virtual learning environments are defined as collaborative, interactive and communicative digital environments. The main research question was to distinguish the meaning of learning given by the participants. Did the participants perceive learning potential in the virtual learning environment, and if so, what signifies learning potential? Sub-questions were: What enhances learning? What might inhibit learning in a distance course? How do the participants relate to their role as distant learners? Four upper secondary schools in Finland took part in the study. Thirteen upper secondary students were interviewed after a distance course in social studies. During the analysis, four main categories were identified: responsibility, freedom, time and communication. A constructivist approach to learning was adopted while analysing the interviews, and the categories were understood through cognitive, affective and social dimensions of learning. The implications of the study are that a student-centred pedagogy and a social constructivist course design have the potential to motivate students to interact to learn, while the software, such as Second Life, Google+ and Wikibooks, offers them the possibility to do so. The study introduces an empirically supported concept, virtual learning. Virtual learning assumes an active learner who manages different learning spaces while communicating with people and metacognitively assessing the learning process. At the same time, students get used to the virtual and everchanging nature of information and knowledge.

Exploring the feasibility of applying data mining for library reference service improvement : a case study of Turku Main Library

Data mining, as a heatedly discussed term, has been studied in various fields. Its possibilities in refining the decision-making process, realizing potential patterns and creating valuable knowledge have won attention of scholars and practitioners. However, there are less studies intending to combine data mining and libraries where data generation occurs all the time. Therefore, this thesis plans to fill such a gap. Meanwhile, potential opportunities created by data mining are explored to enhance one of the most important elements of libraries: reference service. In order to thoroughly demonstrate the feasibility and applicability of data mining, literature is reviewed to establish a critical understanding of data mining in libraries and attain the current status of library reference service. The result of the literature review indicates that free online data resources other than data generated on social media are rarely considered to be applied in current library data mining mandates. Therefore, the result of the literature review motivates the presented study to utilize online free resources. Furthermore, the natural match between data mining and libraries is established. The natural match is explained by emphasizing the data richness reality and considering data mining as one kind of knowledge, an easy choice for libraries, and a wise method to overcome reference service challenges. The natural match, especially the aspect that data mining could be helpful for library reference service, lays the main theoretical foundation for the empirical work in this study. Turku Main Library was selected as the case to answer the research question: whether data mining is feasible and applicable for reference service improvement. In this case, the daily visit from 2009 to 2015 in Turku Main Library is considered as the resource for data mining. In addition, corresponding weather conditions are collected from Weather Underground, which is totally free online. Before officially being analyzed, the collected dataset is cleansed and preprocessed in order to ensure the quality of data mining. Multiple regression analysis is employed to mine the final dataset. Hourly visits are the independent variable and weather conditions, Discomfort Index and seven days in a week are dependent variables. In the end, four models in different seasons are established to predict visiting situations in each season. Patterns are realized in different seasons and implications are created based on the discovered patterns. In addition, library-climate points are generated by a clustering method, which simplifies the process for librarians using weather data to forecast library visiting situation. Then the data mining result is interpreted from the perspective of improving reference service. After this data mining work, the result of the case study is presented to librarians so as to collect professional opinions regarding the possibility of employing data mining to improve reference services. In the end, positive opinions are collected, which implies that it is feasible to utilizing data mining as a tool to enhance library reference service.