Controllerilta vaadittavat ominaisuudet ja keskeisimmät työtehtävät - casetutkimus

Tutkimuksen tavoitteena oli selvittää, millaiset ovat controllereiden työtehtävät ja controllereilta vaadittavat ominaisuudet tänä päivänä. Teoreettisena taustana tutkimuksessa oli johdon laskentatoimen kehitys 1980-luvulta tähän päivään. Tutkimus toteutettiin kvalitatiivisin menetelmin analysoimalla tänä vuonna julkaistuja suomalaisia ja ruotsalaisia controller-rekrytointi-ilmoituksia ja haastattelemalla henkilökohtaisesti controllerin työtehtävissä työskenteleviä henkilöitä useilta toimialoilta. Tutkimuksen keskeisimpänä tuloksena havaittiin, että yrityksen työpaikkailmoituksissa vaadittavissa ominaisuuksissa on eroavaisuuksia suhteessa haastattelussa painotettuihin ominaisuuksiin. Ilmoituksissa mainitut controllereiden työtehtävät olivat enemmän linjassa todellisten työtehtävien kanssa. Sekä työpaikkailmoituksissa että haastatteluissa kävi ilmi, että controllerin työtehtävä sisältää useasti edelleen ulkoiseen laskentaan liittyviä työtehtäviä. Tämä viittaa siihen, että controller-nimikkeen käyttö ei ole vielä vakiintunut vastaamaan johdon laskentatoimen tehtäviä. Controllereiden haastatteluissa nousi esiin useita controller-toiminnon kehityskohteita. Tutkimuksen johtopäätöksenä todettiin, että controllerin työtehtävien ja ominaisuuksien kehittämiseen ovat vaikuttaneet johdon laskentatoimen tietojärjestelmien kehitys, uudet laskentainnovaatiot ja controllerin roolinmuutos kohti strategista liiketoiminnan tukijaa. Yritysten controller-toimintoa ei ole haastatteluiden perusteella kuitenkaan vielä organisoitu vastaamaan tätä roolinmuutosta, joten controllerit kokivat, että heillä ei ole riittävästi aikaa analysointityöhön. Lisäksi controllereiden yhteistyötä kollegojen ja sidosryhmien kanssa pitäisi lisätä ja controller-toiminto tulisi tuoda lähemmäs liiketoimintaa.

Att lära för livet hemma och i skolan : elevers uppfattningar av kost och hälsa, konsumtion och privatekonomi samt hushåll och miljö

The home is an important societal arena for upbringing and learning. A child can experience a feeling of participation in the household he or she belongs to very early in life. In this manner, the home environment constitutes an essential foundation for instruction in the subject of Home Economics. At school, Home Economics pupils should fulfill the intentions that school curriculum has for the subject, that is to say develop the knowledge, skills, and values that allow pupils to be able to take responsibility for their health, finances, comfort, and safety in their close environment. The purpose of this study is twofold. Firstly, the study aims to examine what knowledge and attitudes children and teenagers have acquired from their home environment, close environment, as well as school. Secondly, the study aims to evaluate the effects of instruction in Home Economics, at the 7th grade level, as regards diet and health, consumption and private finances, as well as household and the environment. The study’s methodological foundation focuses on pupils’ understanding of the surrounding world. A phenomenographical approach to the research phenomenon basis itself on the supposition that knowledge is fixed in human beings’ consciousness and experiences. Furthermore, the study stresses individual variations in conjunction with the experienced phenomenon. The empirical portion of the study is based on semistructured interviews of 30 pupils divided into two reference groups. The pupils were interviewed before instruction in the subject of Home Economics started and upon completing instruction. The interview data was analyzed and interpreted in accordance with the “multistage model”. The study results show that upbringing in the home environment is determinative as pertains to understanding of the socio-cultural household environment. Mealtime traditions, for example, are deeply ingrained but nonetheless influenced by lifestyle changes. The study shows that a didactic challenge exists to draw attention to the consequences of poor mealtime habits and stress for everyone raising or educating children and teenagers. Despite good knowledge of what a healthy diet is, the majority of pupils choose fast-food and junk-food when they eat out to save time and money. Studies of pupils’ preparedness for consumption show that a purposeful upbringing in the home in combination with relevant instruction in Home Economics, results in knowledgeable consumers. This study also shows that upbringing in the home environment and instruction in Home Economics requires an intense and conscious focus on the consequences of a household not run in accordance with nature, where the household lifestyle is nonsustainable. Pupils’ understanding is often based on the disregarding of the survival perspective for a comfort perspective. Parents and Home Economics teachers should be able to bring up and teach children and teenagers in a manner that allows children and teenagers to take responsibility for their health, private finances, as well as comfort and safety in the close environment. The method is conscious nurturing and instruction.

Relationship between Daily Habits, Oral Microbiota and Caries with Special Reference to Xylitol

Caries is a plaque-associated multifactorial chronic disease. Oral hygiene habits, sugar, and oral micobiota interactions are important for caries to occur. Xylitol has been shown to reduce caries mainly due to its effects on mutans streptococci (MS). The purpose of this study was to evaluate the relationship of daily oral health habits and bacterial level on the caries occurrence and to study the effect of xylitol on the composition of oral microflora. A total of 192, 10-12 years old, male school children had been screened for salivary MS. Healthy subjects with high MS counts participated in two parallel double-blinded, randomised, controlled trials. In the first 5-week trial, subjects were assigned into xylitol (n=35) and sorbitol gum (n=38) groups. At baseline, children were examined using International Caries Detection and Assessment System (ICDAS) criteria and interviewed for oral health habits. In the second 4-week trial, subjects were assigned into xylitol (n=25) and saccharine mouthrinse (n=25) groups. In the end of both interventions, saliva samples were collected. The samples were analysed for changes in MS counts and changes in the composition of the oral microbiota assessed by the Human Oral Microbe Identification Microarray (HOMIM). Relationships between daily habits, bacterial levels and caries were evaluated. Daily use of sweets and soft drinks were the habits significantly associated with caries severity measured by ICDAS Caries Index (CI), while toothbrushing was the only habit associated with the low caries severity. Abiotrophia defectiva and Actinomyces meyeri/ A. odontolyticus were significantly higher in caries-affected children while Shuttleworthia satelles was significantly higher in caries-free children. Xylitol showed significant reduction in salivary levels of MS in both trials. No significant effects on other members of the microbiota were found when evaluated by HOMIM. In conclusion, other members of oral microbiota than MS may be associated with caries occurrence or absence. The use of xylitol had significant effect on MS with no effects on the other members of the salivary microbiota.

Improving oral healthcare in Scotland with special reference to sustainability and caries prevention

Brett Duane Improving oral healthcare in Scotland with special reference to sustainability and caries prevention University of Turku, Faculty of Medicine, Institute of Dentistry, Community Dentistry, Finnish Doctoral Program in Oral Sciences (FINDOS-Turku), Turku, Finland Annales Universitatis Turkuensis, Sarja- Ser. D, Medica-Odontologica. Painosalama Oy, Turku, Finland, 2015. Dentistry must provide sustainable, evidence-based, and prevention-focused care. In Scotland oral health prevention is delivered through the Childsmile programme, with an increasing use of high concentration fluoride toothpaste (HCFT). Compared with other countries there is little knowledge of xylitol prevention. The UK government has set strict carbon emission limits with which all national health services (NHS) must comply. The purpose of these studies was firstly to describe the Scottish national oral health prevention programme Childsmile (CS), to determine if the additional maternal use of xylitol (CS+X) was more effective at affecting the early colonisation of mutans streptococci (MS) than this programme alone; secondly to analyse trends in the prescribing and management of HCFT by dentists; and thirdly to analyse data from a dental service in order to improve its sustainability. In all, 182 mother/child pairs were selected on the basis of high maternal MS levels. Motherswere randomly allocated to a CS or CS+X group, with both groups receiving Childsmile. Theintervention group consumed xylitol three times a day, from when the child was 3 months until 24 months. Children were examined at age two to assess MS levels. In order to understand patterns of HCFT prescribing, a retrospective secondary data analysis of routine prescribing data for the years 2006-2012 was performed. To understand the sustainability of dental services, carbon accounting combined a top-down approach and a process analysis approach, followed by the use of Pollard’s decision model (used in other healthcare areas) to analyse and support sustainable service reconfiguration. Of the CS children, 17% were colonised with MS, compared with 5% of the CS+X group. This difference was not statistically significant (P=0.1744). The cost of HCFT prescribing increased fourteen-fold over five years, with 4% of dentists prescribing 70% of the total product. Travel (45%), procurement (36%) and building energy (18%) all contributed to the 1800 tonnes of carbon emissions produced by the service, around 4% of total NHS emissions. Using the analytical model, clinic utilisation rates improved by 56% and patient travel halved significantly reducing carbon emissions. It can be concluded that the Childsmile programme was effective in reducing the risk for MS transmission. HCFT is increasing in Scotland and needs to be managed. Dentistry has similar carbon emissions proportionally as the overall NHS, and the use of an analytic tool can be useful in helping identify these emissions. Key words: Sustainability, carbon emissions, xylitol, mutans streptococci, fluoride toothpaste, caries prevention.

Ilmanvaihtokoneen ohjauksen taloudellisuusvaikutukset

Tämän insinöörityön tarkoituksena oli luoda Insinööritoimisto Olof Granlund Oy:lle malliprojekti ilmanvaihtokoneen ohjauksen mahdollisesta sähköenergian säästöpotentiaalista. Insinöörityötä voidaan myöhemmin käyttää referenssinä tarjottaessa yrityksen palvelua asiakkaille energiakatselmointityössä kiinteistöihin, joissa on suuria ilmanvaihtokone-yksiköitä. Ensin työssä esitellään käytössä olevat, tutkittavat ilmanvaihtokoneet ja niiden toiminta. Sitten selvitetään ilmanvaihtolaitteiden ja niiden ohjauksen eri osien toiminta, sekä ohjausinformaatio, joka välittyy eri laitteiden välillä. Seuraavaksi työssä tutkitaan rakennusautomaation osuutta, sen hyötyä ja rakennetta kiinteistössä. Tämän jälkeen selvitetään hankkeen viranomaismääräykset. Sitten selvitetään, mistä koostuvat kustannukset ilmanvaihtokoneen ohjauksen uusimisessa. Lopuksi vielä tutkitaan, kuinka pitkä on tehtävän investoinnin takaisinmaksuaika, sekä mitkä ovat saneerauksen hiilidioksidi-päästövaikutukset. insinöörityön Lopputuloksena syntyi yrityksen sisäinen kansio. Kansion esimerkkilaskelmia ja laskentamenetelmiä on tarkoitus käyttää jatkossa referenssinä kiinteistönpito-osastolla sähkö- ja lvi-ryhmissä, niiden henkilöiden käytössä, jotka ovat tekemisissä energiakatselmointien kanssa.

The discourse on political pluralism in early eighteenth-century England : a conceptual study with special reference to terminology of religious origin

Doctoral dissertation, University of Jyväskylä

Factors affecting snow damage of trees with particular reference to European conditions

Summary

Web-based reference databases and subject gateways to locate current research information in agricultural and food sciences : a Finnish perspective

Selostus: Maatalous- ja elintarviketieteiden www-pohjaiset viitetietokannat ja aihehakemistot - suomalaisen tiedonetsijän näkökulma

Responses of yield and N use of spring sown crops to N fertilization, with special reference to the use of plant growth regulators

Selostus: Typpilannoituksen ja kasvunsääteiden vaikutukset kevätviljojen ja rypsin satoon sekä typen käyttöön