Vaarinpidosta virtuaaliaikaan : Sata vuotta suomalaista tilintarkastusta

Tämän tutkimuksen aiheena on tilintarkastuksen historiallinen kehittyminen Suomessa runsaan sadan vuoden aikana. Tutkimuksen tavoitteena on analysoida osakeyhtiön tilintarkastuksen kehitystä ja yhdistää vuosisadan kehityspiirteet tilintarkastuksen kokonaiskuvaksi. Tutkittava periodi alkaa 1800-luvun lopulta ja päättyy 2000-luvun taitteeseen. Tutkimuksessa tarkastellaan suomalaista tilintarkastusinstituutiota, joka jaetaan kolmeen osaan: tilintarkastusta säätelevään normistoon (normit), tilintarkastajajärjestelmään (toimijat) ja tilintarkastuksen sisältöön (tehtävät). Tutkimuksessa tavoitellaan vastauksia kysymyksiin: mitä tarkastettiin, milloin tarkastettiin, kuka tarkasti ja miten tarkastettiin eri aikakausina? Tutkimus perustuu historialliseen lähdeaineistoon, jonka muodostavat tutkimusajanjakson lainsäädäntö, lainvalmisteluasiakirjat, viranomaisten ohjeet ja päätökset, alan järjestöjen suositukset, ammattilehtien artikkelit sekä laskentatoimen ja tilintarkastuksen ammattikirjallisuus. Metodologisesti tutkimus on teoreettinen, kvalitatiivinen historiantutkimus, jossa lähdeaineistoa käsitellään lähdekriittisesti ja osittain sisältöanalyysin keinoin. Tilintarkastusta säätelevässä normistossa keskeisiä lakeja ovat olleet osakeyhtiölaki, kirjanpitolaki ja tilintarkastuslaki. Lakisääteinen tilintarkastus alkoi vuoden 1895 osakeyhtiölaista, joka uudistui vuonna 1978 ja jälleen vuonna 1997. Kirjanpitolainsäädäntö on uudistunut viidesti: 1925 ja 1928, 1945, 1973, 1993 sekä 1997. Vuoden 1994 tilintarkastuslakiin koottiin tilintarkastuksen säädökset useista laeista. Muita normistoja ovat olleet EY:n direktiivit, Kilan ohjeet, KHT-yhdistyksen suositukset, Keskuskauppakamarin säännökset ja viimeisimpinä IAS- ja ISA-standardit. Ammattimainen tilintarkastajajärjestelmä saatiin maahamme kauppiaskokousten ansiosta. Ammattimaisena tilintarkastuksen toimijana aloitti Suomen Tilintarkastajainyhdistys vuonna 1911, ja sen toimintaa jatkoi KHT-yhdistys vuodesta 1925 alkaen. Tilintarkastajien auktorisointi siirtyi Keskuskauppakamarille vuonna 1924. HTM-tilintarkastajat ovat olleet alalla vuodesta 1950 lähtien. Kauppakamarijärjestö on toiminut hyväksyttyjen tilintarkastajien valvojana koko ammattimaisen tilintarkastustoiminnan ajan. Valtion valvontaa suorittaa VALA (Valtion tilintarkastuslautakunta). Koko tutkittavan periodin ajan auktorisoitujen tilintarkastajien rinnalla osakeyhtiöiden tarkastajina ovat toimineet myös maallikot.Tilintarkastuksen tehtäviin kuului vuoden 1895 osakeyhtiölain mukaan hallinnon ja tilien tarkastus. Myöhemmin sisältö täsmentyi tilinpäätöksen, kirjanpidon ja hallinnon tarkastukseksi. Tutkimusajanjakson alussa tilintarkastus oli manuaalista kaikkien tositteiden prikkausta ja virheiden etsimistä. Myöhemmin tarkastus muuttui pistokokeiksi. Kertatarkastuksesta siirryttiin jatkuvaan valvontatarkastukseen 1900-luvun alkupuolella. Dokumentoinnista ja työpapereista alkaa olla havaintoja 1930-luvulta lähtien. Atk-tarkastus yleistyi 1970- ja 1980-luvuilla, jolloin myös riskianalyyseihin alettiin kiinnittää huomiota. Hallinnon tarkastuksen merkitys on kasvanut kaiken aikaa. Tilintarkastuskertomukset olivat tutkimusajanjakson alussa vapaamuotoisia ja sisällöltään ilmaisurikkaita ja kuvailevia. Kertomus muuttui julkiseksi vuoden 1978 osakeyhtiölain myötä. Myöhemmin KHT-yhdistyksen vakiokertomusmallit yhdenmukaistivat ja pelkistivät raportointia. Tutkimuksen perusteella tilintarkastuksen historia voidaan jakaa kolmeen kauteen, jotka ovat tilintarkastusinstituution rakentumisen kausi (1895 - 1950), vakiintumisen kausi (1951 - 1985) ja kansainvälistymisen ja julkisuuden kausi (1986 alkaen). Tutkimusajanjakson jokaisella vuosikymmenellä keskusteltiin jatkuvasti tilintarkastajien riittävyydestä, alalle pääsyn ja tutkintojen vaikeudesta, tilintarkastajien ammattitaidon tasosta,hallinnon tarkastuksen sisällöstä, tilintarkastuskertomuksesta sekä maallikkotarkastajien asemasta. 1990-luvun keskeisimmät keskusteluaiheet olivat konsultointi, riippumattomuus, odotuskuilu sekä tilintarkastuksen taso ja laadunvalvonta. Analysoitaessa tilintarkastuksen muutoksia runsaan sadan vuoden ajalta voidaan todeta, että tilintarkastuksen ydintehtävät eivät juurikaan ole muuttuneet vuosikymmenien kuluessa. Osakeyhtiön tilintarkastus on edelleenkin laillisuustarkastusta. Sen tarkoituksena on yhä kirjanpidon, tilinpäätöksen ja hallinnon tarkastus. Tilintarkastajat valvovat osakkeenomistajien etua ja raportoivat heille tarkastuksen tuloksista. Tilintarkastuksen ulkoinen maailma sen sijaan on muuttunut vuosikymmenten saatossa. Kansainvälistyminen on lisännyt säännösten määrää, odotuksia ja vaatimuksia on nykyisin enemmän, uusi tekniikka mahdollistaa nopean tiedonkulun ja valvonta on lisääntynyt nykypäivää kohti tultaessa. Tilintarkastajan pätevyys perustuu nykyään tietotekniikan, tietojärjestelmien ja yrityksen toimialantuntemukseen. Runsaan sadan vuoden takaisen lain vaarinpitovaatimuksesta on tultu virtuaaliaikaiseen maailmaan!

Hybrid warfare – just a twist of compound warfare? : views on warfare from the United States Armed Forces perspective

The wars the Western armies are involved with today are different from those that were fought in the end of 20th century. To explain this change, the Western military thinkers have come up with various different types of definitions of warfare over the last 30 years, each describing the tendencies involved in the conflicts of the time. The changing nature of conflicts surfaced a new term – hybrid warfare. The term was to describe and explain the multi-modality and complexity of modern day conflict. This thesis seeks the answer for the question: what is the development of thought behind hybrid warfare? In this thesis the Vietnam War (1965-1975) is used as an example of compound warfare focusing on the American involvement in the war. The Second Lebanon War (2006) serves as an example of hybrid warfare. Both case studies include an irregular opposing force, namely National Liberation Front in Vietnam War and Hezbollah in the Second Lebanon War. These two case studies are compared with the term full spectrum operations introduced in the current U.S. Department of Army Field Manual No. 3-0 Operations to see the differences and similarities of each term. The perspective of this thesis is the American point of view. This thesis concludes that hybrid warfare, compound warfare and full spectrum operations are very similar. The first two terms are included in the last one. Although hybrid warfare is not officially defined, it will most likely remain to be used in the discussion in the future, since hybrid wars and hybrid threats are officially accepted terms.

Imagining a New Society: Public Painting as Politics in Postwar Finland

The thesis is the first comprehensive study on Finnish public painting, public artworks generally referred to as murals or monumental paintings. It focuses on the processes of production of public paintings during the post-WWII decades in Finland and the complex relationships between the political sphere and the production of art. The research studies the networks of agents involved in the production of public paintings. Besides the human agents—artists, assistants, commissioners and viewers—also public paintings were and are agents in the processes of production and in their environments. The research questions can be grouped into three overlapping series of questions: First, the research investigates the production public paintings: What kinds of public paintings were realised in postwar Finland—how, where, by whom and for what purposes? Second, it discusses the publicness of these paintings: How were public paintings defined, and what aspects characterised them as “public”? What was their relation to public space, public authorities, and audience? And third, it explores the politics of public paintings: the relationship between Finnish public painting, nationalism, and the memory of war. To answer these questions, extensive archival work has been performed, and over 200 public paintings have been documented around Finland. The research material has been studied in a sociological framework and in the context of the political and economic history of Finland, employing critical theories on public space and public art as well as theories on the building of nationalism, commemoration, memory, and forgetting. An important aim of this research was to open up a new field of study and position public painting within Finnish art history, from which it has been conspicuous by its absence. The research indicates that public painting was a significant genre of art in postwar Finland. The process of creating a national genre of public painting participated in the defining of municipal and state art politics in the country, and paintings functioned as vehicles of carrying out the agenda of the commissioning bodies. In the formation of municipal art policies in Finland in the 1950s, public painting connected to the same tendency of democratising art as the founding of public art museums. Public painting commissions also functioned as an arena of competition and a means of support for the artists. Public paintings were judged and commissioned within the realm of political decision-making, and they suggested the values of the decision-making groups, generally conveyed as the values of the society. The participation of official agents in the production allocated a position of official art to the genre. Through the material of this research, postwar public painting is seen as an agent in a society searching for a new identity. The postwar public painting production participated in the creation of the Finnish welfare society as indications of a humane society. It continued a tradition of public art production that had been built on nationalist and art educational ideologies in the late 19th and early 20th century. Postwar public paintings promoted the new national narrative of unification by creating an image of a homogeneous society with a harmonious communal life. The paintings laid out an image of Finnishness that was modern but rooted in the agrarian past, of a society that was based on hard work and provided for its members a good life. Postwar public painting was art with a mission, and it created an image of a society with a mission.

Silk and ink. What were silk wallets, and what can they, together with Jacobina Charlotta Munterhjelm’s diary, tell us about the gentry women’s lives in the 18th and 19th century?

The subject of this thesis is the elaborate silk wallets and what can they tell about the gentry women’s lives in the 18th and 19th century Finland together Jacobina Charlotta Munsterhjelm’s diary. Silk wallets were made of silk and decorated by embroidering, they were used to preserve memorabilia and letters. Making these lavish items took time, skills and materials, and the decorations usually contained symbols and messages. As main source there are silk wallets from the collections of the National Museum of Finland and Satakunta Museum, as well as the diary of Jacobina Munsterhjelm from 1799 to 1801. By interpreting these items we can build a picture of gentry women’s lives. The culture of silk wallets is European, the silk wallet phenomenon studied is Swedish-Finnish, and the research is limited mainly in Finland by its sources. This research has been carried out by constructing a cultural context to the silk wallets with the help of Ginzburg’s methods from his work Juusto ja madot - 1500-luvun myllärin maailmankuva. Silk wallets represent the gentry as well as the communication culture in the 18th and 19th centuries, but have remained unstudied. The thesis consists of two parts, the first focuses on the silk wallets, from where were they developed, how they were made, and to their decorations. The silk wallet culture developed among the gentry handicrafts during the 18th century and faded during the early 20th century. The making of the silk wallets demanded time, skills and materials. The decorations contain messages and symbols – they contain the possible affections the makers might have toward the receiver, and reflect the status and qualities of the receiver. The second part examines the makers, the gentry women, and the handicraft culture which played a big role in their lives, through silk wallets and the diary of Jacobina Munstehjelm. From there it continues to the affections and meanings which can be found from the silk wallets.

Fluvio-morphological processes of meander bends - Combining conventional field measurements, close-range remote sensing and computational modelling

Meandering rivers have been perceived to evolve rather similarly around the world independently of the location or size of the river. Despite the many consistent processes and characteristics they have also been noted to show complex and unique sets of fluviomorphological processes in which local factors play important role. These complex interactions of flow and morphology affect notably the development of the river. Comprehensive and fundamental field, flume and theoretically based studies of fluviomorphological processes in meandering rivers have been carried out especially during the latter part of the 20th century. However, as these studies have been carried out with traditional field measurements techniques their spatial and temporal resolution is not competitive to the level achievable today. The hypothesis of this study is that, by exploiting e increased spatial and temporal resolution of the data, achieved by combining conventional field measurements with a range of modern technologies, will provide new insights to the spatial patterns of the flow-sediment interaction in meandering streams, which have perceived to show notable variation in space and time. This thesis shows how the modern technologies can be combined to derive very high spatial and temporal resolution data on fluvio-morphological processes over meander bends. The flow structure over the bends is recorded in situ using acoustic Doppler current profiler (ADCP) and the spatial and temporal resolution of the flow data is enhanced using 2D and 3D CFD over various meander bends. The CFD are also exploited to simulate sediment transport. Multi-temporal terrestrial laser scanning (TLS), mobile laser scanning (MLS) and echo sounding data are used to measure the flow-based changes and formations over meander bends and to build the computational models. The spatial patterns of erosion and deposition over meander bends are analysed relative to the measured and modelled flow field and sediment transport. The results are compared with the classic theories of the processes in meander bends. Mainly, the results of this study follow well the existing theories and results of previous studies. However, some new insights regarding to the spatial and temporal patterns of the flow-sediment interaction in a natural sand-bed meander bend are provided. The results of this study show the advantages of the rapid and detailed measurements techniques and the achieved spatial and temporal resolution provided by CFD, unachievable with field measurements. The thesis also discusses the limitations which remain in the measurement and modelling methods and in understanding of fluvial geomorphology of meander bends. Further, the hydro- and morphodynamic models’ sensitivity to user-defined parameters is tested, and the modelling results are assessed against detailed field measurement. The study is implemented in the meandering sub-Arctic Pulmanki River in Finland. The river is unregulated and sand-bed and major morphological changes occur annually on the meander point bars, which are inundated only during the snow-melt-induced spring floods. The outcome of this study applies to sandbed meandering rivers in regions where normally one significant flood event occurs annually, such as Arctic areas with snow-melt induced spring floods, and where the point bars of the meander bends are inundated only during the flood events.

Talonpoikainen etiikka ja kulutuksen henki : kotitalousneuvonnasta kuluttajapolitiikkaan 1900-luvun Suomessa

Summary: Peasant ethic and the spirit of consumption : from household advising to consumer policy in the 20th century Finland

Kielellisen variaation ja sosiaalisen muutoksen suhteesta

Summary: On the relation between language variation and social change : the possessive mopheme system in the Artjärvi dialect in the 20th century

Perspektiv och perspektivförskjutningar inom nordisk sosiologi

Summary: Paradigms and vicissitudes in the perspectives of 20th century Nordic sociology

Säännöstelty huvi : suomalainen ravintola 1900-luvulla

Väitöskirja,Tampereen yliopisto