13 resultados para budgeting style

em Doria (National Library of Finland DSpace Services) - National Library of Finland, Finland


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Tutkielman päätavoitteena on selvittää kyselytutkimuksella, mikä on vallitseva johtamistyyli ja tavoiteasetantamenetelmä tuotannolliseen toimintaan keskittyvissä metalliteollisuusyrityksissä. Tutkimuksen kohteena ovat 10 - 50 henkilöä työllistävät pienyritykset. Tutkielman alatavoitteina on selvittää yrittäjyyden toimeenpanevia tausta-tekijöitä, pienyritysten tyypillisiä piirteitä sekä pienyrityksen johtamista. Muina alatavoitteina pyritään selvittämään pienyritysten tavoiteasetantatapaa, -menetelmiä ja -rakennetta. Alatavoitteet pohjautuvat kirjallisuuskatsaukseen ja tukevat omalta osaltaan päätavoitteen saavuttamista. Tutkimuksen teoreettinen osa perustuu käsiteanalyyttiseen tutkimusotteeseen ja empiirinen osa nomoteettiseen tutkimusotteeseen. Tutkielma osoittaa pienten metalliteollisuusyritysten vallitsevana johtamistyylinä olevan asiakeskeisyyttä korostava tyyli ja tavoiteasetantamenetelmänä olevan autoritaarinen menetelmä.

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Digitoitu 16. 10. 2008.

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Kirjallisuusarvostelu

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Julkaisumaa Intia 356 IN IND

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This master’s thesis examines budgeting decision-making in Finnish municipalities; an issue that has not received a lot of attention in the academic literature. Furthermore, this thesis investigates whether the current budgeting decision-making practices could be improved by using a new kind of budget decision-making tool that is based on presenting multiple investment or divestment alternatives simultaneously to the decision makers as a frontier, rather than one by one. In the empirical part of the thesis, the results from three case interviews are introduced in order to answer the research questions of the study. The empirical evidence of this thesis suggests that there is a need for the presented budgeting decision-making tool in Finnish municipalities. The current routine is seen as good even though the interviewees would warmly welcome the alternative method that would function as a linkage be-tween strategy and the budget. The results also indicate that even though municipalities are left with a lot of room in their budgeting decision-making routine, the routine closely, though not always purposely, follows given guidelines and legislation. The major problem in the current practices seems to be the lack of understanding, as the decision-makers find it hard fully to understand the multiplicative effects of the budget-related decisions.

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Tässä tutkielmassa vertaillaan Burda Style -lehden käännöksiä alkuperäisestä saksan kielestä englannin, ranskan, suomen ja unkarin kielelle käännöstieteilijä Christiane Nordin käännöslähtöisen analyysimallin avulla. Tutkin erityisesti lehden ompeluohjeosiota, joka on lehdessä itsenäinen kokonaisuus. Tutkimuksen tarkoituksena on selvittää, miten ompeluohjeiden informaatio on säilynyt käännöksessä ja miten sitä on mahdollisesti muokattu uusi vastaanottaja huomioon ottaen. Burda Style on saksalainen lehti, jolla on pitkä historia. Lehti ilmestyy nykyään 99 maassa ja se on käännetty 17 kielelle. Christiane Nordin käännöslähteisessä analyysimallissa tarkastellaan tekstin ulkoisia ja sisäisiä tekijöitä. Analyysimalli on joustava ja tarkastelunkohteita voidaan käyttää niiden tarpeen mukaan. Tekstin ulkoisia tekijöitä ovat: lähettäjä, lähettäjän aikomus, vastaanottaja, väline, paikka aika, motiivi sekä funktio. Tekstin sisäisiä tekijöitä taas ovat: aihe, sisältö, presuppositiot, rakenne, nonverbaaliset elementit, sanasto, rakenne sekä suprasegmentaaliset piirteet. Nord esittelee nämä tekijät hyvin selkeästi teoksessaan Text Analysis in Translation: Theory, Methodology, and Didactic Application of a Model for Translation-Oriented Text Analysis (1991) ja tämä teos onkin tärkein teos tutkielmani kannalta. Lähestyn toisaalta aineistoani myös Katharina Reissin ja Hans J. Vermeerin funktionaalisen käännösanalyysimallin avulla, jonka mukaan kääntämisen ensisijainen tehtävä on mahdollistaan tekstin toimivuus uudessa tilanteessa. Tekstin skopos, eli funktio, määrää ensisijaisesti jokaisessa käännösvalinnan. Käytän työssäni Reissin ja Vermeerin teosta Mitä kääntäminen on: teoriaa ja käytäntöä (1986). Tutkielman empiirisessä osassa analysoin ompeluohjeet Nordin ulkoisten ja sisäisten tekijöiden avulla. Jotkut tekijät ovat toisia oleellisempia, siksi perehdyn tiettyihin tekijöihin enemmän. Tutkielmassa ilmeni, että lehtiä oli muokattu jonkin verran uutta vastaanottajaa huomioon ottaen. Ohjeisiin oli mm. tehty poistoja sekä lisäyksiä. Tekstilajin konventiot oli otettu hyvin huomioon eri käännöksissä ja ammattisanastoa oli tasapuolisesti. Suurimman muutoksen käännösprosessissa oli kokenut unkarinkielinen käännös, josta oli poistettu monia osakokonaisuuksia alkuperäiseen nähden.

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Product placement has become more and more common in Finnish television programmes lately. Product placement, as with the whole of the television industry, is strictly regulated and monitored by law. Surreptitious advertising, sponsorship, cooperative partnerships and product placement are often confused with each other. Partially these activities are interpenetrative. Present legislation doesn't recognise product placement, therefore it doesn't have any specific position in law, thus causing problems. Product placement in domestic tv-programmes is still relatively modest. More extensive activity is perceivable at the movies where the restrictions are considerably more liberal. In the United States, product placement is a part of a production's budget. Pressure to increase financing has grouwn in both Finland and Europe. There has been considerable preparation in advance of a new television directive in the European Union which would allow more liberal advertising and product placement as a part of financing tv-programmes. The proposal for a new directive is currently only on its first round so product placement probably won't become better defined in law in the near future. Finnish television producers were interviewed as part of the research for this thesis, in order to clarify product placement position and usage in domestic televion programmes. Surreptitious advertising, sponsorship, different kinds of cooperative partnerships and the need for guidance were also discussed in the course of the themed interviews. Even though product placement does not currently play a significant part in the financing of a production, there are certainly pressures in that direktion. In the field of television, the legal boundaries of product placement are presently being explored in order to assess its position as a part of budgeting and covering expenses.

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The subject of this study is the use of direct cinema style in documentary film. The main purpose of this thesis was to the research the ways in which direct cinema style attempts to show and achieve truth in documentary films. The following questions were posed: Is it possible to depict reality in a documentary film; how does the choice of using this style affect the final documentary? The essential purpose of this study was to try to see whether the direct cinema style works when trying to achieve truth in a documentary film. This work consints of two elements, the theoretical part and the short documentary. The theoretical part deals with the history, the truth, and the direct cinema- style in documentaries. The theoretical information of direct cinema has been used when making the short documentary. In the documentary Tuloaula 2 I have studied the way in which using direct cinema -style works in practise. The documentary has followed as strictly as possible the direct cinema style. I was the director, the cameraman and the editor of my documentary film. In the documentary film Tuloaula 2 it appeared that the direct cinema style works best when filming everyday life. By using this style it is easy for the director to observe and leave his own persona in the background. The strength in using the direct cinema style is that it enables the viewer to build his/her own impression on the subject. Even though the direct cinema style aims to achieve objectivity the director has to make numerous subjective choices during both the filming and the editing process. These subjective choices automatically effect the "truth" of the documentary film. The difficulty in a direct cinema style is the large amount of material. This often leads to a long editing phase, which is not often possible in the busy production schedules. The direct cinema style is not at its best when shooting people who are passive because their attention often focuses too much on the camera. In general, the best way to make a documentary film would be to use many documentary styles in one film and not to srictly concentrate on only one style.

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The purpose of the study is: (1) to describe how nursing students' experienced their clinical learning environment and the supervision given by staff nurses working in hospital settings; and (2) to develop and test an evaluation scale of Clinical Learning Environment and Supervision (CLES). The study has been carried out in different phases. The pilot study (n=163) explored the association between the characteristics of a ward and its evaluation as a learning environment by students. The second version of research instrument (which was developed by the results of this pilot study) were tested by an expert panel (n=9 nurse teachers) and test-retest group formed by student nurses (n=38). After this evaluative phase, the CLES was formed as the basic research instrument for this study and it was tested with the Finnish main sample (n=416). In this phase, a concurrent validity instrument (Dunn & Burnett 1995) was used to confirm the validation process of CLES. The international comparative study was made by comparing the Finnish main sample with a British sample (n=142). The international comparative study was necessary for two reasons. In the instrument developing process, there is a need to test the new instrument in some other nursing culture. Other reason for comparative international study is the reflecting the impact of open employment markets in the European Union (EU) on the need to evaluate and to integrate EU health care educational systems. The results showed that the individualised supervision system is the most used supervision model and the supervisory relationship with personal mentor is the most meaningful single element of supervision evaluated by nursing students. The ward atmosphere and the management style of ward manager are the most important environmental factors of the clinical ward. The study integrates two theoretical elements - learning environment and supervision - in developing a preliminary theoretical model. The comparative international study showed that, Finnish students were more satisfied and evaluated their clinical placements and supervision with higher scores than students in the United Kingdom (UK). The difference between groups was statistical highly significant (p= 0.000). In the UK, clinical placements were longer but students met their nurse teachers less frequently than students in Finland. Arrangements for supervision were similar. This research process has produced the evaluation scale (CLES), which can be used in research and quality assessments of clinical learning environment and supervision in Finland and in the UK. CLES consists of 27 items and it is sub-divided into five sub-dimensions. Cronbach's alpha coefficient varied from high 0.94 to marginal 0.73. CLES is a compact evaluation scale and user-friendliness makes it suitable for continuing evaluation.