Elongation behaviour of elastic stitch types in household sewing machines: stretch-stitches versus serger overlock stitces

Lectio praecursoria

Patterns of dry matter partitioning and 14C-photosynthate allocation in 1.5-year-old Scots pine seedlings

Summary

Nutrient allocation, accumulation and above-ground biomass in grey alder and hybrid alder plantations

Abstract

Effects of group size and space allocation on physiological, behavioural and production-related welfare parameters in farmed silver fox cubs

Selostus: Ryhmäkoon ja käytössä olevan tilan vaikutus tarhattujen hopeakettupentujen hyvinvointiin

Allocation of above-ground growth in Pinus sylvestris - impacts of tree size and competition

Abstract

Allocation of added selenium in lettuce and its impact on roots

Selostus: Seleenin jakautuminen salaatin versoihin ja vaikutus juuriin

Intra-specific variation in cell wall constituents of needle age classes of Pinus sylvestris in relation to soil fertility status in Southwest England

Abstract

Intra-plant variation for progress of cell division in developing oat grains : a preliminary study

Selostus: Esitutkimus kauran röyhyn sisäisestä vaihtelusta jyvän täyttymisen käynnistyessä

Cost allocation of corporate IT-services

Cost allocation is an inescapable problem in nearly every organization and in nearly every facet of accounting. Within large corporations there are several different types of units, like profit-making business units and non-profit service units. In order to evaluate the performance of the business units and to fund the operations of service units, the expenses of service production need to be allocated to the business units benefiting from the services.The objective of this thesis was to find good and fair allocating factors for the costs of corporate wide IT services. In order to reach this objective, the cost allocation process was studied in general and an overview of cost structure was established. All possible cost driver candidates were mapped and their good and bad properties were weighed. The cost allocation problem was handled separately according to organizational division of corporate IT department: infrastructure, administrative systems, sales system and e-business. The emphasis was on two largest cost groups: infrastructure costs and sales system costs. As a result of the study an allocation model is presented. It contains categorization of the costs, selected cost drivers and cost distributions for the current year.