Tietensä tai törkeästä huolimattomuudesta? Veronkorotuksen määrääminen verotusmenettelystä annetun lain 32.3 §:n perusteella oikeuskäytännön valossa

Tutkielmassa tarkastellaan veronkorotuksen määräämistä verotusmenettelystä annetun lain (VML) 32.3 §:n perusteella oikeuskäytännön valossa. Kyseisen pykälän perusteella määrätään ankarimmat veronkorotukset ja veronkorotus voi olla 0-30 prosenttia tuloon lisätystä määrästä. Tutkielman perusteella oikeuskäytännön valossa veronkorotus voidaan määrätä VML 32.3 §:n perusteella mikäli on osoitettavissa, että verovelvollinen on ollut tietoinen tekemästään virheestä esimerkiksi aiemman ohjauksen perusteella tai, mikäli verovelvollisen olisi pitänyt olla tietoinen tekemästään virheestä esimerkiksi asian verotuksellisen selvyyden vuoksi ja hänen voidaan tästä syystä katsoa toimineen törkeästä huolimattomuudesta. Mikäli asia kuitenkin on tulkinnanvarainen tai verovelvollinen on todistettavasti pyrkinyt selvittämään asiaa, veronkorotus ei tule määrättäväksi VML 32.3 §:n perusteella. Veronkorotus voidaan määrätä, mikäli tehdyllä virheellä on vaikutusta verovelvollisen verotettavaan tuloon ja korotuksen tulisi olla korkeintaan noin 5 prosenttia lisätystä tulosta. Oikeuskäytännön valossa verotusmenettelyn yhteydessä määrättävät veronkorotukset ovat yleisesti ottaen liian korkeita ja verohallinnon ohjeistusta tulisi tältä osin muuttaa paremmin lainsäädäntöä ja oikeuskäytäntöä vastaavaksi.

Electromagnetic Design of a Solid Steel Rotor Motor for Demanding Operation Environments

The solid-rotor induction motor provides a mechanically and thermally reliable solution for demanding environments where other rotor solutions are prohibited or questionable. Solid rotors, which are manufactured of single pieces of ferromagnetic material, are commonly used in motors in which the rotationspeeds exceed substantially the conventional speeds of laminated rotors with squirrel-cage. During the operation of a solid-rotor electrical machine, the rotor core forms a conductor for both the magnetic flux and the electrical current. This causes an increase in the rotor resistance and rotor leakage inductance, which essentially decreases the power factor and the efficiency of the machine. The electromagnetic problems related to the solid-rotor induction motor are mostly associated with the low performance of the rotor. Therefore, the main emphasis in this thesis is put on the solid steel rotor designs. The rotor designs studied in thisthesis are based on the fact that the rotor construction should be extremely robust and reliable to withstand the high mechanical stresses caused by the rotational velocity of the rotor. In addition, the demanding operation environment sets requirements for the applied materials because of the high temperatures and oxidizing acids, which may be present in the cooling fluid. Therefore, the solid rotors analyzed in this thesis are made of a single piece of ferromagnetic material without any additional parts, such as copper end-rings or a squirrel-cage. A pure solid rotor construction is rigid and able to keep its balance over a large speed range. It also may tolerate other environmental stresses such as corroding substances or abrasive particles. In this thesis, the main target is to improve the performance of an induction motor equipped with a solid steel rotor by traditional methods: by axial slitting of the rotor, by selecting a proper rotor core material and by coating the rotor with a high-resistive stainless ferromagnetic material. In the solid steel rotor calculation, the rotor end-effects have a significant effect on the rotor characteristics. Thus, the emphasis is also put on the comparison of different rotor endfactors. In addition, a corrective slip-dependent end-factor is proposed. The rotor designs covered in this thesis are the smooth solid rotor, the axially slitted solid rotor and the slitted rotor having a uniform ferromagnetic coating cylinder. The thesis aims at design rules for multi-megawatt machines. Typically, mega-watt-size solidrotor machines find their applications mainly in the field of electric-motor-gas-compression systems, in steam-turbine applications, and in various types of largepower pump applications, where high operational speeds are required. In this thesis, a 120 kW, 10 000 rpm solid-rotor induction motor is usedas a small-scale model for such megawatt-range solid-rotor machines. The performance of the 120 kW solid-rotor induction motors is determined by experimental measurements and finite element calculations.

Applying collective intelligence to idea evaluation at the front end of innovation

The study focuses on the front end of innovation process. Due to changes in innovation policies and paradigms customers, users and shopfloor employees are becoming increasingly important sources of knowledge. New methods are needed for processing information and ideas coming from multiple sources more effectively. The aim of this study is to develop an idea evaluation tool suitable for the front end of innovation process and capable of utilizing collective intelligence. The study is carried out as a case study research using constructive research approach. The chosen approach suits well for the purposes of the study. The constructive approach focuses on designing new constructs and testing them in real life applications. In this study a tool for evaluating ideas emerging from the course of everyday work is developed and tested in a case organization. Development of the tool is based on current scientific literature on knowledge creation, innovation management and collective intelligence and it is tested in LUT Lahti School of Innovation. Results are encouraging. The idea evaluation tool manages to improve performance at the front end of innovation process and it is accepted in use in the case organization. This study provides insights on what kind of a tool is required for facilitating collective intelligence at the front end of innovation process.

Electromagnetic and thermal design of a multilevel converter with high power density and reliability

Electric energy demand has been growing constantly as the global population increases. To avoid electric energy shortage, renewable energy sources and energy conservation are emphasized all over the world. The role of power electronics in energy saving and development of renewable energy systems is significant. Power electronics is applied in wind, solar, fuel cell, and micro turbine energy systems for the energy conversion and control. The use of power electronics introduces an energy saving potential in such applications as motors, lighting, home appliances, and consumer electronics. Despite the advantages of power converters, their penetration into the market requires that they have a set of characteristics such as high reliability and power density, cost effectiveness, and low weight, which are dictated by the emerging applications. In association with the increasing requirements, the design of the power converter is becoming more complicated, and thus, a multidisciplinary approach to the modelling of the converter is required. In this doctoral dissertation, methods and models are developed for the design of a multilevel power converter and the analysis of the related electromagnetic, thermal, and reliability issues. The focus is on the design of the main circuit. The electromagnetic model of the laminated busbar system and the IGBT modules is established with the aim of minimizing the stray inductance of the commutation loops that degrade the converter power capability. The circular busbar system is proposed to achieve equal current sharing among parallel-connected devices and implemented in the non-destructive test set-up. In addition to the electromagnetic model, a thermal model of the laminated busbar system is developed based on a lumped parameter thermal model. The temperature and temperature-dependent power losses of the busbars are estimated by the proposed algorithm. The Joule losses produced by non-sinusoidal currents flowing through the busbars in the converter are estimated taking into account the skin and proximity effects, which have a strong influence on the AC resistance of the busbars. The lifetime estimation algorithm was implemented to investigate the influence of the cooling solution on the reliability of the IGBT modules. As efficient cooling solutions have a low thermal inertia, they cause excessive temperature cycling of the IGBTs. Thus, a reliability analysis is required when selecting the cooling solutions for a particular application. The control of the cooling solution based on the use of a heat flux sensor is proposed to reduce the amplitude of the temperature cycles. The developed methods and models are verified experimentally by a laboratory prototype.

Developing correlative Optical-Photoacustic microscopy for high-resolution in vivo imaging

PhotoAcoustic Imaging (PAI) is a branch in clinical and pre-clinical imaging, that refers to the techniques mapping acoustic signals caused by the absorption of the short laser pulse. This conversion of electromagnetic energy of the light to the mechanical (acoustic) energy is usually called photoacoustic effect. PAI, by combining optical excitation with acoustical detection, is able to preserve the diffraction limited spatial resolution. At the same time, the penetration depth is extended beyond the diffusive limit. The Laser-Scanning PhotoAcoustic Microscope system (LS-PAM) has been developed, that offers the axial resolution of 7.75 µm with the lateral resolution better than 10 µm. The first in vivo imaging experiments were carried out. Thus, in vivo label-free imaging of the mouse ear was performed. The principle possibility to image vessels located in deep layers of the mouse skin was shown. As well as that, a gold printing sample, vasculature of the Chick Chorioallantoic Membrane Assay, Drosophila larvae were imaged by PAI. During the experimental work, a totally new application of PAM was found, in which the acoustic waves, generated by incident light can be used for further imaging of another sample. In order to enhance the performance of the presented system two main recommendation can be offered. First, the current system should be transformed into reflection-mode setup system. Second, a more powerful source of light with the sufficient repetition rate should be introduced into the system.

Power Electronic Converters in Low-Voltage Direct Current Distribution – Analysis and Implementation

Over the recent years, smart grids have received great public attention. Many proposed functionalities rely on power electronics, which play a key role in the smart grid, together with the communication network. However, “smartness” is not the driver that alone motivates the research towards distribution networks based on power electronics; the network vulnerability to natural hazards has resulted in tightening requirements for the supply security, set both by electricity end-users and authorities. Because of the favorable price development and advancements in the field, direct current (DC) distribution has become an attractive alternative for distribution networks. In this doctoral dissertation, power electronic converters for a low-voltage DC (LVDC) distribution system are investigated. These include the rectifier located at the beginning of the LVDC network and the customer-end inverter (CEI) on the customer premises. Rectifier topologies are introduced, and according to the LVDC system requirements, topologies are chosen for the analysis. Similarly, suitable CEI topologies are addressed and selected for study. Application of power electronics into electricity distribution poses some new challenges. Because the electricity end-user is supplied with the CEI, it is responsible for the end-user voltage quality, but it also has to be able to supply adequate current in all operating conditions, including a short-circuit, to ensure the electrical safety. Supplying short-circuit current with power electronics requires additional measures, and therefore, the short-circuit behavior is described and methods to overcome the high-current supply to the fault are proposed. Power electronic converters also produce common-mode (CM) and radio-frequency (RF) electromagnetic interferences (EMI), which are not present in AC distribution. Hence, their magnitudes are investigated. To enable comprehensive research on the LVDC distribution field, a research site was built into a public low-voltage distribution network. The implementation was a joint task by the LVDC research team of Lappeenranta University of Technology and a power company Suur-Savon S¨ahk¨o Oy. Now, the measurements could be conducted in an actual environment. This is important especially for the EMI studies. The main results of the work concern the short-circuit operation of the CEI and the EMI issues. The applicability of the power electronic converters to electricity distribution is demonstrated, and suggestions for future research are proposed.

Flexible Sensor for Wearable Vital Sign Monitoring System

In modern society, the body health is a very important issue to everyone. With the development of the science and technology, the new and developed body health monitoring device and technology will play the key role in the daily medical activities. This paper focus on making progress in the design of the wearable vital sign system. A vital sign monitoring system has been proposed and designed. The whole detection system is composed of signal collecting subsystem, signal processing subsystem, short-range wireless communication subsystem and user interface subsystem. The signal collecting subsystem is composed of light source and photo diode, after emiting light of two different wavelength, the photo diode collects the light signal reflected by human body tissue. The signal processing subsystem is based on the analog front end AFE4490 and peripheral circuits, the collected analog signal would be filtered and converted into digital signal in this stage. After a series of processing, the signal would be transmitted to the short-range wireless communication subsystem through SPI, this subsystem is mainly based on Bluetooth 4.0 protocol and ultra-low power System on Chip(SoC) nRF51822. Finally, the signal would be transmitted to the user end. After proposing and building the system, this paper focus on the research of the key component in the system, that is, the photo detector. Based on the study of the perovskite materials, a low temperature processed photo detector has been proposed, designed and researched. The device is made up of light absorbing layer, electron transporting and hole blocking layer, hole transporting and electron blocking layer, conductive substrate layer and metal electrode layer. The light absorbing layer is the important part of whole device, and it is fabricated by perovskite materials. After accepting the light, the electron-hole pair would be produced in this layer, and due to the energy level difference, the electron and hole produced would be transmitted to metal electrode and conductive substrate electrode through electron transporting layer and hole transporting layer respectively. In this way the response current would be produced. Based on this structure, the specific fabrication procedure including substrate cleaning; PEDOT:PSS layer preparation; pervoskite layer preparation; PCBM layer preparation; C60, BCP, and Ag electrode layer preparation. After the device fabrication, a series of morphological characterization and performance testing has been done. The testing procedure including film-forming quality inspection, response current and light wavelength analysis, linearity and response time and other optical and electrical properties testing. The testing result shows that the membrane has been fabricated uniformly; the device can produce obvious response current to the incident light with the wavelength from 350nm to 800nm, and the response current could be changed along with the light wavelength. When the light wavelength keeps constant, there exists a good linear relationship between the intensity of the response current and the power of the incident light, based on which the device could be used as the photo detector to collect the light information. During the changing period of the light signal, the response time of the device is several microseconds, which is acceptable working as a photo detector in our system. The testing results show that the device has good electronic and optical properties, and the fabrication procedure is also repeatable, the properties of the devices has good uniformity, which illustrates the fabrication method and procedure could be used to build the photo detector in our wearable system. Based on a series of testing results, the paper has drawn the conclusion that the photo detector fabricated could be integrated on the flexible substrate and is also suitable for the monitoring system proposed, thus made some progress on the research of the wearable monitoring system and device. Finally, some future prospect in system design aspect and device design and fabrication aspect are proposed.

Front end development for building automation systems using JavaScript Frameworks

Automation technologies are widely acclaimed to have the potential to significantly reduce energy consumption and energy-related costs in buildings. However, despite the abundance of commercially available technologies, automation in domestic environments keep on meeting commercial failures. The main reason for this is the development process that is used to build the automation applications, which tend to focus more on technical aspects rather than on the needs and limitations of the users. An instance of this problem is the complex and poorly designed home automation front-ends that deter customers from investing in a home automation product. On the other hand, developing a usable and interactive interface is a complicated task for developers due to the multidisciplinary challenges that need to be identified and solved. In this context, the current research work investigates the different design problems associated with developing a home automation interface as well as the existing design solutions that are applied to these problems. The Qualitative Data Analysis approach was used for collecting data from research papers and the open coding process was used to cluster the findings. From the analysis of the data collected, requirements for designing the interface were derived. A home energy management functionality for a Web-based home automation front-end was developed as a proof-of-concept and a user evaluation was used to assess the usability of the interface. The results of the evaluation showed that this holistic approach to designing interfaces improved its usability which increases the chances of its commercial success.