Koulutus ja tutkimus 2003-2008 on kehittämissuunnitelma ja osa valtioneuvoston strategiaa

Kirjoitus on vastaus professori Matti Virénin kysymykseen TT-lehdessä 5/2004

Opiskelijaliikkuvuuden kehittyminen vuosina 2003 -2008 tilastojen valossa

Virtuaaliammattikorkeakoulu, VirtuaaliAMK

Kansanterveystiede

Kansanterveystieteen pääkokoelma sijaitsee Terveystieteiden osastokirjastossa, jossa painettu yleiskokoelma koostuu 970 nimekkeestä monografioita (painettujen monografiasarjojen osat mukana luvussa). Kansanterveystieteen kokoelmasta 18 % (175) käsittelee tilastoja; näistä teoria- ja menetelmäkirjallisuutta on noin 13 % (122). Yleisteoksien osuus kokoelmasta on vajaa 14 % (130). Muita kokoelman keskeisiä alueita ovat mm. työterveys (12 % / 117), terveydenhuollon hallinto (13 % / 125), eri väestöryhmien terveysongelmat (8 % / 81), terveyskasvatus (9 % / 84) sekä sosiaalilääketiede (4 % / 44). Kansanterveystiede on käsikirjaston hyllyluokittelussa osana lääketiedettä. Kansanterveystieteen nimekkeitä on käsikirjaston kokoelmasta 17 kappaletta, joista pääosa sanakirjoja (8 kpl) ja tilastoja (6 kpl). Painettuja lehtiä on 8 nimekettä (Environment and Health, Journal of Public Mental Health, Kansanterveys, Promo: Terveyden edistämisen lehti, Scandinavian Journal of Work, Salud publica de Mexico, Työ ja ihminen, Työ terveys turvallisuus). Sähkökirjoja kokoelmassa on noin 450 nimekettä Ebrary-tietokannassa, Netlibraryssa 8 nimekettä ja Taylor & Francis –tietokannassa 1 nimeke ja elektronisia sanastoja 4 (FinMESH, Medical Subject Headings (MeSH), Sosiaali- ja terveydenhuollon sanastoja (STAKES), Swedish MeSH). Verkkolehtiä kokoelmassa on 400 nimekettä, joista 35 % vapaasti käytettävissä verkossa. ISI Web of Knowledge Journal Citation Reports –tietokannan listaamista alan keskeisistä 98 nimekkeestä kokoelmissa on 78 % (76 nimekettä). Lehdistä, joiden IF-arvo on suurempi kuin 2, oli kokoelmissa 88 % (30 / 34). IF -välillä 1-1.99 vastaava luku oli 84 % (32 / 38) ja välillä 0–0.99 54 % (14 / 26). Tietokantoja on 36; mm. lehtitietokanta ScienceDirect ja viitetietokantoja mm. EBM Reviews: Cochrane Database of Systematic Reviews, LEO, Medic, Medline (Ovid), Science Citation Index Expanded (ISI), Social Sciences Citation Index (ISI), Tyki.

Kehitetään ja vahvistetaan, parannetaan ja uudistetaan

Koulutus ja tutkimus 2003-2008, Opetusministeriö, 2003. Raportti löytyy ministeriön kotisivulta www.minedu.fi

Lausunnoissa korostuvat tutkimus ja koulutuksen tasa-arvo : aikuiskoulutus KESUssa painopistealueena

Artikkelissa käsitellään Koulutuksen ja tutkimuksen kehittämissuunnitelmaa vuosille 2003-2008

Capital Structure and Firm Growth: R&D Intensive Companies

The purpose of this study is to examine and explain firm`s growth impact on capital structure decision-making in research and development intensive companies. Many studies claim that R&D has a pivotal impact on capital structure decisions, but corporate finance theories have often failed to explain these observed patterns. As sales growth is an important concept and objective for R&D firms, it is logical to assume that it plays a vital role in capital structure decisions. This study applies nomothetic research approach. The theoretical part employs a formal conceptual analysis in order to develop the propositions that are tested with empirical data. The empirical part consists of the analysis of three companies; the data is obtained from the annual reports over the period 2003 – 2008. The companies operate in IT- or ICT-industry and are publicly listed. The method for analyzing the case data is based on the financial indicators, which are obtained from the financials of the case companies. These economic indicators describe the capital structure and the financial decision-making of the firms. The method relates to the quantitative studies. Yet, this study extends the analysis beyond the indicators. Specifically, this study addresses the question of what is behind the economic indicators, therefore combining aspects of quantitative and qualitative analysis. The firms examined in this study seem to prefer internal finance during growth. However, external finance seems to be a catalyst for sales growth. Firms strongly prefer equity financing. In growth, the use of equity per capital either increases or stays in a constant level. Over the period 2003 – 2008, the firms were often associated to equity related transactions and short-term debt. Short-term debt was used as a substitute of long-term debt and equity. The case firms also adjusted their capital structure – these adjustments were carried out with short-term debt or equity. The case data also provides implications for the growth signal theory that was developed in this study. Based on the econometric indicators, arguments can be made that equity investors are `attracted` to growing R&D firms. This is because growth helps investors perceive the true type of firm. The findings of this study are best explained by the trade-off theory and the pecking order theory. These corporate finance theories are considered as mainstream. Little support can be found to the implications of the signaling theory and market timing theory.

Testing Accrual-Based Model for Detecting Earnings Management: Comparison of Finland and France

The aim of this study is to test the accrual-based model suggested by Dechow et al. (1995) in order to detect and compare earnings management practices in Finnish and French companies. Also the impact of financial crisis of 2008 on earnings management behavior in these countries is tested by dividing the whole time period of 2003-2012 into two sub-periods: pre-crisis (2003-2008) and post-crisis (2009-2012). Results support the idea that companies in both countries have significant earnings management practices. During the post-crisis period companies in Finland show income inflating practices, while in France the opposite tendency is noticed (income deflating) during the same period. Results of the assumption that managers in highly concentrated companies are engaged in income enhancing practices vary in two countries. While in Finland managers are trying to show better performance for bonuses or other contractual compensation motivations, in France they avoid paying dividends or high taxes.