The cultural dimension in focus : promoting awareness of diversity and respect for difference in a Finland-Swedish EFL classroom

This study addresses the role of EFL education, its potential and shortcomings, and the challenges the future of EFL education will bring. It is argued that new societal demands and the limited time we have at our disposal in the classroom make it necessary to rethink goals and content and move away from the transmissionof limited sets of facts and information to helping students develop awareness and competences that can be applied in many different situations, also in a perspective of lifelong learning. The overall aim of the current study is to problematize and increase understanding of the implementation of cultural aspects in the language classroom by addressing the interrelated what, why and how of the cultural dimension within EFL education. This has been conducted by means of theoretical explorations into the area, alongside an attempt at promoting intercultural competence (IC) in a more systematic and insightful manner within my own educational praxis. The focus of the intercultural work in the classroom was on the promotion of awareness of difference and diversity, as well as respect for such difference through the ability to decenter from cultural norms and behavior that previously have been taken for granted. These are two elements that have been suggested as fundamental for other work with IC in the classroom and for the realization of important aspects of the underlying values of basic education. In the context of this study, IC comprises several interconnected components supportingeach other in a variety of ways, with the further aim being interaction with and respect for difference in general, not only concerning e.g. representatives ofcertain English-speaking communities. The methodology was informed by action research, with myself in the role of the teacher-researcher or the reflective practitioner. For the purpose of the project I was authorized to take on the EFL education for the three years of upper comprehensive school of one random class of students originally assigned to one of the language teachers of the selected Finland-Swedish school. Thus, the class of 17 students was not specifically chosen for the project, and the aims and contents chosen for the development project were placed within the framework of the ordinary curriculum. By exploring the students¿ insights concerning different English-speaking cultural groups, mainly through a set of questionnaires, it was possible to outline the work with the cultural dimension in the classroom for the following three years. Work progress was evaluated at specific stages, and the final project evaluations were conducted through individual student interviews in grade 9. The interviews were focused on possible development of students¿ insights concerning different aspects of the cultural dimension. In particular this concerned awareness of difference and diversity, including modification of stereotypes, as well as the ability to decenterin order to be better able to respect such difference. I also explored students¿ awareness and views of the activities and approaches used in class, as well asaffordances both inside and outside the EFL classroom in relation to these intended insights. A further focus area was the perceived relevance to students of different aspects of the cultural dimension. The frameworks and approaches adopted for the work in the classroom all have in common that they are based on a constructivist framework, where knowledge is constructed and reconstructed through interaction with one¿s social and cultural environment, including interaction with others. Reflective processes precede or are simultaneous with the learning of basic factual knowledge. This entails a view of learning as a progression from simple to more complex models rather than as a progression from facts to understanding and analysis. Here, the development of intercultural competence is seen asa cyclical process, or along a spiral curriculum, from simple to more complex levels through a combination of cognitive, affective and behavioral elements within a framework of experiential learning. This project has shown one possible wayforward concerning the development of intercultural competence within EFL education through a more systematic and comprehensive approach regarding linguistic and cultural aspects. The evaluation of the educational process explored in the study suggests the possibilities for work with the promotion of awareness of difference and diversity concerning some specific context that, based on students¿ prior knowledge and preconceptions, would benefit from further work. In this case, the specific context primarily concerned different aspects of both cultural and linguistic conditions in the UK. It is also suggested that many students developed the ability to decenter, described in the study as integral to being able to respect otherness. What still remains to be explored are more individualized approaches considering students¿ different levels of departure. Further work alsoneeds to be put into how to apply insights gained in these specific situations to more general contexts. It is also necessary to explore the use of the suggested approaches in a wider range of different contexts.

Esiopetuskirjojen harjoitukset kielellisen tietoisuuden kehittäjinä

Tutkimus oli kasvatustieteellinen varhaiskasvatuksen alan tutkimus, jossa hyödynnettiin kielitieteellistä käsitteistöä. Tutkimuksen kohteena olivat esiopetuskirjojen kielellisen tietoisuuden harjoitukset. Aineistona oli 12 esiopetuksen harjoituskirjaa ja opettajan opasta. Kirjoissa oli yhteensä yli 2000 sivua ja yli 1300 harjoitusta. Tarkemmassa analyysissä olleiden harjoitusten määrä oli noin 460. Analyysimenetelmänä käytettiin sisällönanalyysiä, jonka avulla tutkittiin, millaisia kielellisen tietoisuuden harjoituksia esiopetuskirjoissa oli ja miten harjoitukset etenivät. Kielellisen tietoisuuden harjoitukset luokiteltiin fonologisen, morfologisen ja syntaktisen tietoisuuden harjoituksiin. Fonologinen tietoisuus käsitettiin lapsen kyvyksi havaita ja käsitellä kielen äännerakennetta. Morfologisella tietoisuudella tarkoitettiin kykyä havaita ja käsitellä kielen morfeemeja eli pienimpiä merkityksellisiä osia. Syntaktisella tietoisuudella tarkoitettiin lapsen tietoisuutta siitä, miten lauseet rakentuvat. Olennaisiksi piirteiksi fonologisen tietoisuuden harjoituksissa identifioituivat harjoitusten edellyttämä tai harjoittama tietoisuuden taso, harjoitusten kohteena olevien lingvististen yksiköiden taso ja harjoitustyyppi sekä morfologisen ja syntaktisen tietoisuuden harjoituksissa tietoisuuden taso ja harjoitustyyppi. Tutkimuksessa luotiin aikaisempien tutkimusten pohjalta mallit siitä, miten eri harjoitukset etenisivät optimaalisesti lapsen kielellisen tietoisuuden kehittymisen kannalta. Eri harjoituskirjojen harjoitusten etenemistä verrattiin näihin malleihin. Fonologisen tietoisuuden harjoituksista voitiin tunnistaa viisi päätyyppiä, joista useat jakautuivat vielä alatyypeiksi. Harjoitusten alatyypit ilmaisivat yleensä harjoituksissa käytettävän kognitiivisen operaation – käytettiinkö harjoituksessa tunnistamista, yhdistämistä vai osiin jakamista. Tämä samoin kuin harjoituksessa käytetty lingvistinen yksikkö (sana, loppusointu, tavu tai äänne) ja tietoisuuden taso olivat yhteydessä harjoituksen vaikeuteen. Tutkimuksissa ja interventioissa esiopetusikäisilläkin käytettyjä muunteluharjoituksia, joissa sanasta tai tavusta poistetaan osa, siihen lisätään osa tai osaa siirretään, harjoituskirjoissa ei ollut. Morfologisen tietoisuuden harjoitukset kohdistuivat yhdyssanoihin, taivutuspäätteisiin tai johdoksiin. Syntaktisen tietoisuuden harjoituksista identifioitui yhdentoista harjoituslajin alatyypin kautta kuusi päätyyppiä. Tutkimusta voidaan hyödyntää esiopetuskirjojen arvioinnissa ja laatimisessa sekä varhaiskasvatus- ja esiopetuspedagogiikassa.

Understanding the Racial Nature of Police and Immigrant Relations In Finland. The Case of Africans in Turku

The focus of this study is to examine the role of police and immigrants’ relations, as less is known about this process in the country. The studies were approached in two different ways. Firstly, an attempt was made to examine how immigrants view their encounters with the police. Secondly, the studies explored how aware the police are of immigrants’ experiences in their various encounters and interactions on the street level. An ancillary aim of the studies is to clarify, analyse and discuss how prejudice and stereotypes can be tackled, thereby contributing to the general debate about racism and discrimination for better ethnic relations in the country. The data in which this analysis was based is on a group of adults (n=88) from the total of 120 Africans questioned for the entire study (n=45) police cadets and (n=6) serving police officers from Turku. The present thesis is a compilation of five articles. A summary of each article findings follows, as the same data was used in all five studies. In the first study, a theoretical model was developed to examine the perceived knowledge of bias by immigrants resulting from race, culture and belief. This was also an attempt to explore whether this knowledge was predetermined in my attempt to classify and discuss as well as analyse the factors that may be influencing immigrants’ allegations of unfair treatment by the police in Turku. The main finding shows that in the first paper there was ignorance and naivety on the part of the police in their attitudes towards the African immigrant’s prior experiences with the police, and this may probably have resulted from stereotypes or their lack of experience as well as prior training with immigrants where these kinds of experience are rampant in the country (Egharevba, 2003 and 2004a). In exploring what leads to stereotypes, a working definition is the assumption that is prevalent among some segments of the population, including the police, that Finland is a homogenous country by employing certain conducts and behaviour towards ethnic and immigrant groups in the country. This to my understanding is stereotype. Historically this was true, but today the social topography of the country is changing and becoming even more complex. It is true that, on linguistic grounds, the country is multilingual, as there are a few recognised national minority languages (Swedish, Sami and Russian) as well as a number of immigrant languages including English. Apparently it is vital for the police to have a line of communication open when addressing the problem associated with immigrants in the country. The second paper moved a step further by examining African immigrants’ understanding of human rights as well as what human rights violation means or entails in their views as a result of their experiences with the police, both in Finland and in their country of origin. This approach became essential during the course of the study, especially when the participants were completing the questionnaire (N=88), where volunteers were solicited for a later date for an in-depth interview with the author. Many of the respondents came from countries where human rights are not well protected and seldom discussed publicly, therefore understanding their views on the subject can help to explain why some of the immigrants are sceptical about coming forward to report cases of batteries and assaults to the police, or even their experiences of being monitored in shopping malls in their new home and the reason behind their low level of trust in public authorities in Finland. The study showed that knowledge of human rights is notably low among some of the participants. The study also found that female respondents were less aware of human rights when compared with their male counterparts. This has resulted in some of the male participants focussing more on their traditional ways of thinking by not realising that they are in a new country where there is equality in sexes and lack of respect on gender terms is not condoned. The third paper focussed on the respondents’ experiences with the police in Turku and tried to explore police attitudes towards African immigrant clients, in addition to the role stereotype plays in police views of different cultures and how these views have impacted on immigrants’ views of discriminatory policing in Turku. The data is the same throughout the entire studies (n=88), except that some few participants were interviewed for the third paper thirty-five persons. The results showed that there is some bias in mass-media reports on the immigrants’ issues, due to selective portrayal of biases without much investigation being carried out before jumping to conclusions, especially when the issues at stake involve an immigrant (Egharevba, 2005a; Egharevba, 2004a and 2004b). In this vein, there was an allegation that the police are even biased while investigating cases of theft, especially if the stolen property is owned by an immigrant (Egharevba, 2006a, Egharevba, 2006b). One vital observation from the respondents’ various comments was that race has meaning in their encounters and interaction with the police in the country. This result led the author to conclude that the relation between the police and immigrants is still a challenge, as there is rampant fear and distrust towards the police by some segments of the participating respondents in the study. In the fourth paper the focus was on examining the respondents’ view of the police, with special emphasis on race and culture as well as the respondents’ perspective on police behaviour in Turku. This is because race, as it was relayed to me in the study, is a significant predictor of police perception (Egharevba, 2005a; Egharevba and Hannikianen, 2005). It is a known scientific fact that inter-group racial attitudes are the representation of group competition and perceived threat to power and status (Group-position theory). According to Blumer (1958) a sense of group threat is an essential element for the emergence of racial prejudice. Consequently, it was essential that we explored the existing relationship between the respondents and the police in order to have an understanding of this concept. The result indicates some local and international contextual issues and assumptions that were of importance tackling prejudice and discrimination as it exists within the police in the country. Moreover, we have to also remember that, for years, many of these African immigrants have been on the receiving end of unjust law enforcement in their various countries of origin, which has resulted in many of them feeling inferior and distrustful of the police even in their own country of origin. While discussing the issues of cultural difference and how it affects policing, we must also keep in mind the socio-cultural background of the participants, their level of language proficiency and educational background. The research data analysed in this study also confirmed the difficulties associated with cultural misunderstandings in interpreting issues and how these misunderstandings have affected police and immigrant relations in Finland. Finally, the fifth paper focussed on cadets’ attitudes towards African immigrants as well as serving police officers’ interaction with African clients. Secondly, the police level of awareness of African immigrants’ distrustfulness of their profession was unclear. For this reason, my questions in this fifth study examined the experiences and attitudes of police cadets and serving police officers as well as those of African immigrants in understanding how to improve this relationship in the country. The data was based on (n=88) immigrant participants, (n=45) police cadets and 6 serving police officers from the Turku police department. The result suggests that there is distrust of the police in the respondents’ interaction; this tends to have galvanised a heightened tension resulting from the lack of language proficiency (Egharevba and White, 2007; Egharevba and Hannikainen, 2005, and Egharevba, 2006b) The result also shows that the allegation of immigrants as being belittled by the police stems from the misconceptions of both parties as well as the notion of stop and search by the police in Turku. All these factors were observed to have contributed to the alleged police evasiveness and the lack of regular contact between the respondents and the police in their dealings. In other words, the police have only had job-related contact with many of the participants in the present study. The results also demonstrated the complexities caused by the low level of education among some of the African immigrants in their understanding about the Finnish culture, norms and values in the country. Thus, the framework constructed in these studies embodies diversity in national culture as well as the need for a further research study with a greater number of respondents (both from the police and immigrant/majority groups), in order to explore the different role cultures play in immigrant and majority citizens’ understanding of police work.

Absorptive capacity of Multinational Corporation’s parent company

The objective of this paper is to contribute to the literature concerning absorptive capacity by revealing the factors affecting the absorptive capacity of MNC parent company toward subsidiary and most particularly the effects of intra-organizational antecedents. The theoretical framework is build around previous findings on knowledge sharing and absorptive capacity. The empirical part of the study is a qualitative research which includes in-depth interviews and analysis of secondary data based on a single case company. The results showed that organizational structure, internal communication, informal networks, formal networks, internationalization, human resources management, shared language, meetings, trust, participation in decision-making, level of awareness, IT system, level of adaptation to market specifications and job rotation influence parent company’s absorptive capacity. Moreover, related problems to these antecedents have been identified. Additionally, recommendations to solve these problems are formulated. In the end, directions for future research on this topic are given.

Measuring effects of strategic utilization of social media in business-to-business marketing: Case Greenlux Finland Oy

Utilization of social media is increasingly common in B2B marketing. Social media is an efficient and cheap marketing and communication channel available for everyone, and thus extremely attractive marketing medium. The more companies get involved in social media the more failures are reported. It is not enough for a company to just be present in social media. Succeeding on it requires hard work, investing time and money, and ability to measure and to monitor performance. With an increasing number of companies failing in utilizing social media, together with lack of research on strategic utilization of social media focusing on B2B marketing, measuring, and monitoring create a purpose for this research. The aim of this research is to discover methods for measuring and monitoring effects of strategic utilization of social media in B2B marketing. Most relevant financial and non-financial indicators are discussed, and the methods by which these can be monitored and measured. In addition, effects of strategic utilization of social media on the case company are measured and analyzed. The research methodology used in this research is a participatory action research, which includes elements of both qualitative and quantitative research methods. The case company examined in the research provides a unique opportunity to follow through all phases of strategic utilization of social media for B2B marketing purposes concluding real effects of social media to the case company, and thus gain a deep understanding about this new marketing medium in the perspective of B2B marketing. Duration of the research period is seven months. During this time, information is collected, measured, and analyzed. Case company does not have any other marketing activities simultaneously which makes it possible to examine social media apart from effects of other visible marketing activities. Effects of strategic utilization of social media can be monitored and measured in many ways. Methods that should be used depend on goals set for social media. Fundamental nature of social media requires multidimensional assessment, and thus effects should be measured, and monitored considering both financial and non-financial indicators. The results implicates that effects of strategic utilization of social media are relatively wide ranged. According to the findings, social media affects positively on brand, number of web page visitors, visitor behavior, and on distribution of awareness. According to investment calculations social media is a legitimate investment for case company. Results also implicate that by using social media case company gains conversation, arouses interest, gets attention, and creates interactivity. In addition and as a side note, winter holiday season appears to have a great effect on social media activity of B2B companies’ representatives.

Situational awareness concept in a multinational collaboration environment : challenges in the information sharing framework

Technological capabilities are built to support different types of collaboration, and this gives the justification to widely observe, how activity environments are influenced by technology. Technology as an enabler can be addressed from different perspectives, other than merely technological. Dynamic, evolving environment is at the same time interesting but also challenging. As a multinational collaboration environment, the maritime surveillance is an good example of time critical and evolving environment, where technological solutions enable new ways of collaboration. Justification for the inspiration to use maritime environment as the baseline for understanding the challenges in creating and maintaining adequate level of situational awareness, derives from the complexity of the collaboration and information sharing environment elements, needed to be taken into account, when analyzing criticalities related to decision making. Situational awareness is an important element supporting decision making, and challenges related to it can also be observed in the maritime environment. This dissertation describes the structures and factors involved in this complex setting, found from the case studies that should be taken into account when trying to understand, how these elements affect the activities. This dissertation focuses on the gray area that is between a life threatening situation and normal everyday activities. From the multinational experimentation series case studies, MNE5 and MNE6 it was possible to observe situations that were not life threatening for the participants themselves, but not also basic every day activities. These case studies provided a unique possibility to see situations, where gaining of situational awareness and decision making are challenged with time critical crisis situations. Unfortunately organizations do not normally take the benefit from the everyday work to prepare themselves for possible emerging crisis situations. This dissertation focuses on creating a conceptual model and a concept that supports organizations – also outside the maritime community – to improve their ability to support gaining of situational awareness from the individual training level, all the way to changes in organizational structures in aiming for better support for decision making from the individual level to the highest decision making level. Quick changes and unpredictability are reality in organizations and organizations do not have the possibility to control all the factors that affect their functioning. Since we cannot be prepared for everything, and predict every crisis, individual activities inside teams and as a part of organizations, need to be supported with guidance, tools and training in order to support acting in challenging situations. In fact the ideology of the conceptual model created, lies especially in the aim of not controlling everything in beforehand, but supporting organizations with concrete procedures to help individuals to react in different, unpredictable situations, instead of focusing on traditional risk prevention and management. Technological capabilities are not automatically solutions for functional challenges; this is why it is justified to broaden the problem area observation from the technological perspective. This dissertation demonstrates that it is possible to support collaboration in a multinational environment with technological solutions, but it requires the recognition of technological limitations and accepting the possible restrictions related to technological innovations. Technology should not be considered value per se, the value of technology should be defined according to the support of activities, including strategic and operational environment evaluation, identification of organizational elements, and taking into account also the social factors and their challenges. Then we are one step closer to providing technological solutions that support the actual activities by taking into account the variables of the activity environment in question. The multidisciplinary view to approach the information sharing and collaboration framework, is derived especially from the complexity of decision making and building of situational awareness, since they are not build or created in vacuity, but in the organizational framework by the people doing it with the technological capabilities, enabled by the organizational structures. Introduced case studies were related to maritime environment, but according to the research results, it is valid to argue, that based on the lessons learned it is possible to create and further develop conceptual model and to create a general concept to support a wider range of organizations in their attempt to gain better level of situational awareness (SA) and to support decision making. To proof the versatile usage of the developed concept, I have introduced the case study findings to the health care environment and reflected the identified elements from the trauma center to the created concept. The main contribution to complete this adventure is the presented situational awareness concept created in the respect to NATO concept structure. This has been done to tackle the challenge of collaboration by focusing on situational awareness in the information sharing context by providing a theoretical ground and understanding, of how these issues should be approached, and how these elements can be generalized and used to support activities in other environments as well. This dissertation research has been a several year evolving process reflecting and affecting presented case studies and this learning experience from the case studies has also affected the goals and research questions of this dissertation. This venture has been written from a retro perspective according to ideology of process modeling and design rationale to present to the reader how this entire journey took place and what where the critical milestones that affected the end result, conceptual model. Support in a challenging information sharing framework can be provided with the right type of combination of tools, procedures and individual effort. This dissertation will provide insights to those with a new approach to war technology for the organizations to gain a better level of awareness and to improve the capabilities in decision making. This dissertation will present, from the war technology starting point, a new approach and possibility for the organizations to create a better level of awareness and support for decision making with the right combination of tools, procedures and individual effort.

The Nature of Object of Perception and Its Role in the Knowledge Concerning the External World

Questions concerning perception are as old as the field of philosophy itself. Using the first-person perspective as a starting point and philosophical documents, the study examines the relationship between knowledge and perception. The problem is that of how one knows what one immediately perceives. The everyday belief that an object of perception is known to be a material object on grounds of perception is demonstrated as unreliable. It is possible that directly perceived sensible particulars are mind-internal images, shapes, sounds, touches, tastes and smells. According to the appearance/reality distinction, the world of perception is the apparent realm, not the real external world. However, the distinction does not necessarily refute the existence of the external world. We have a causal connection with the external world via mind-internal particulars, and therefore we have indirect knowledge about the external world through perceptual experience. The research especially concerns the reasons for George Berkeley’s claim that material things are mind-dependent ideas that really are perceived. The necessity of a perceiver’s own qualities for perceptual experience, such as mind, consciousness, and the brain, supports the causal theory of perception. Finally, it is asked why mind-internal entities are present when perceiving an object. Perception would not directly discern material objects without the presupposition of extra entities located between a perceiver and the external world. Nevertheless, the results show that perception is not sufficient to know what a perceptual object is, and that the existence of appearances is necessary to know that the external world is being perceived. However, the impossibility of matter does not follow from Berkeley’s theory. The main result of the research is that singular knowledge claims about the external world never refer directly and immediately to the objects of the external world. A perceiver’s own qualities affect how perceptual objects appear in a perceptual situation.

Expressing the self in postmodern travel consumption: a case study of students

The study approaches student travel from the perspective of postmodern consumption. The background is in the observation that the student travel market has a vast potential, but it is not necessarily capitalized upon to the extent it could. This might partly have to do with the peculiarities of postmodernity: consumption is characterized by unpredictability and abstract motives. The research questions are built around what constitutes student travel consumption and how can students be categorized according to motivation, behaviour and values. Also identity and expressiveness are present and it is evaluated, if travel services facilitate these background is the observation that the student travel market has a vast potential, but it is not necessarily capitalized upon to the extent it could be. This might partly have to do with the peculiarities of postmodernity: consumption is characterized by unpredictability and abstract motives. The research questions are built around what constitutes student travel consumption and how can students be categorized according to motivation, behaviour and values. Also identity and expressiveness are present and it is evaluated whether travel services facilitate these constructs. The topic is approached by discovering the key concepts such as self-identity. This was done in order to create survey questions that reflect the underlying theories. The survey was sent to chosen student groups of Turku School of Economics. The data was analyzed using statistical methods, mainly principal component analysis, in order to categorize students’ motives and behaviour into distinct profiles. The findings indicate that students have a high level of awareness in their travel consumption choices. Travel services seem to facilitate identity and lifestyle expressiveness, one central dimension of postmodernity. Psychographics such as motivation seem to work well as a segmentation criteria when it comes to the student traveler market. Travel offers students an opportunity for relaxation, escape, enjoyment and gaining new experiences and social contacts. Furthermore, the enjoyment of the travel experience extends to the pre- and post-trip time.

Puutuotteiden kakkoslaadut: nykytilan analyysi ja toiminnan tehostaminen

Tutkimuksen tavoitteena oli selvittää erilaisten puutuotteiden kakkoslaatujen syntyä ja niiden aiheuttamaa negatiivista tulosvaikutusta. Lisätavoitteena oli kootapuutuotteiden kakkoslaaduille toimintasuunnitelma, jonka avulla yritys voisi vähentää kakkoslaatujen syntyä sekä pienentää niiden aiheuttamaa tappiota. Yrityksen puutuotteista tutkimukseen kohteina olivat viilut, vaneritja sahatavarajalosteet. Nykytilan selvittämiseksi kerättiin tietoa yrityksen tietojärjestelmistä ja haastattelemalla useita henkilöitä eri yksiköistä. Tutkimukseen haastateltiin henkilöitä myynti-, tuotanto-, sekä kehitysosastoilta. Tietoja analysoimalla etsittiin keinoja toiminnan tehostamiseksi ja yhtenäistämiseksi yksiköiden välillä. Tutkimuksen tuloksena syntyi toimenpide-ehdotuksia ja toimintasuunnitelmia. Tulosten mukaan eri yksiköille sopivat hieman erilaiset toimintamallit. Sahatavarajalosteiden osalta merkittävimpänä keinonaolisi panostettava sopivamman raaka-aineen hankintaan kakkosten välttämiseksi. Vaneriteollisuudessa merkittävimpiä tekijöitä ovat tuotannon sitominen kakkostentehokkaampaan hyödyntämiseen, sekä myynnin ohjeistaminen joustavampiin toimitusmääriin. Viiluteollisuudessa olisi etsittävä uusia käyttökohteita alemman laadunviilulle, jonka raaka-ainetta jää nyt tuotantolaitoksilla hyödyntämättä.

Keskisuuren ja suuren osakeyhtiön hallinnon tarkastus osana tilintarkastusta

Hallinnon tarkastus kuuluu tilintarkastusprosessiin kirjanpidon ja tilinpäätöksen ohella. Suomessa tilintarkastajalla on lakisääteinen velvollisuus suorittaa hallinnon tarkastus. Tutkimuksesta käy ilmi, että ei ole olemassa yhtä oikeaa tapaa määritellä hallinnon tarkastuksen kohteita. Tietyt tarkastuksen kohteet voidaan erottaa selvästi hallinnon tarkastukseksi, kun taas monet kohteet voidaan yhtä hyvin luokitella myös kirjanpidon tarkastukseksi. Selvää jakoa tarkastuskohteiden välille on mahdotonta tehdä. Tutkimuksen tavoitteena on selvittää mitä sisältyy suurten ja keskisuurten osakeyhtiöiden hallinnon tarkastukseen. Tutkimuksessa esitellään hallinnon tarkastuksen kohteet ensin kirjallisuuden pohjalta. Empiirisessä osuudessa tutkitaan kyselytutkimuksen avulla käytännön hallinnon tarkastusta ja selvitetään mihin asioihin kussakin tarkastuskohteessa tilintarkastajan kiinnittää huomiota. Tutkimus on osoitettu KHT- ja HTM tilintarkastajille. Tutkimuksen avulla halutaan selkeyttää hallinnon tarkastuksen vaiheita ja sisältöä. Tutkimuksen avulla pyritään myös osoittamaan kuinka hallinnon tarkastus tilintarkastuksen osa-alueena kytkeytyy koko tilintarkastusprosessiin.

Hyvä johtamis- ja hallintotapa ja sen kehittäminen osuustoiminnallisissa yrityksissä

Yritysten hyvä johtamis- ja hallintotapa (corporate governance = CG) on Yhdysvalloissa alkunsa saanut pörssinoteeratuille yrityksille suunnattu ohjesääntö, jolla niiden johtamis- ja hallintokäytäntöä pyritään yhdenmukaistamaan ja samalla tekemään sitäläpinäkyvämmäksi omistajille. Osuustoiminnallisten yritysten hyvää johtamis- jahallintotapaa, jota tässä tutkielmassa tutkitaan, on tutkittu vähän ja yritysmuotona se jää aina osakeyhtiöiden varjoon. Tämän tutkimuksen tarkoituksena oli tarkastella osuustoiminnallisten yritysten hyvän johtamis- ja hallintotavan kehittämiskohteita erityyppisissä suomalaisissa osuuskunnissa. Tutkielman tavoitteena oli löytää sopivat mittaristot, joita voitaisiin käyttää mitatessa johdon ja hallituksen työskentelyn tehokkuutta ja suorituskykyä. Teoria jakaantuu kahteen osaan. Aluksi käsittelen osuustoiminnallisten yritysten arvoja, tunnusmerkkejä, sääntelyä ja hallintoa sekä osuuskuntien erilaisia organisoitumismuotoja. Osuuskuntien hyvän johtamis- ja hallintotavan teoriaosa puolestaan koostuu erilaisista hyvän johtamis- ja hallintotavan suosituksista, teorioista, rakenteesta ja tehokkaan hallitustyöskentelyn avaimista ja arvioinnista sekä suorituskyvyn mittauksen viitekehyksestä. Haastattelujen avulla pyrin saamaan vastaukset osuustoiminnallisten yritysten hyvän johtamis- ja hallintotavan kehityskohteista. Tutkimuksen tuloksissa näkyy osuustoiminnallisten yritysten hyvän johtamis- ja hallintotavan kehityskohdat, joissa osuustoiminnallisilla yrityksillä olisi vielä kehitettävää ja parannettavaa. Suuressa osassa osuustoiminnallisista yrityksistä on noudatettu soveltuvin osin listatuille yrityksille laadittua suositusta ja suuri osa kehityskohteista tulee tämän suosituksen sisällöstä, joita ei ole onnistuttu soveltamaan osuuskuntiin.

Henkilörekisterit markkinatutkimusalan yrityksessä

Nykyisessä informaatioyhteiskunnassa henkilötiedotkin muuttuvat tuotteiksi, jotka alkavat elää omaa elämäänsä ja joilla käydään kauppaa. Toisaalta taas yksityisyyden arvostuskin on kasvussa. Tämän tutkimuksen tavoitteena on teoriassa selvittää millä tavalla henkilötietojen käsittelyä säännellään Suomessa. Empiirisen osan tavoitteena on tutkia kuinka sääntelyn eri kohdat on huomioitu markkinatutkimusalan yrityksessä. Tutkimusote on vertaileva, normatiivinen ja empiirinen. Henkilötietolaki on kehittynyt Suomessa kolmen vuosikymmenen aikana merkittävästi. Nykyisin voidaan puhua myös laajemmin tietosuojalainsäädännöstä, joka sisältää henkilötietolain lisäksi muitakin lakeja mm. sähköisen viestinnän tietosuojalain. Markkinatutkimusalalla merkittävässä roolissa ovat alan käytännesäännöt, joiden avulla lainsäädäntöä pyritään tekemään helpommin omaksuttavaksi. Lainsäädännön toteutuminen ja toimivuus riippuu siitä, kuinka hyvin rekisterinpitäjät ja rekisteröidyt ymmärtävät lainsäädännön tavoitteet. Kummankin osapuolen tietoisuuteen tulisi kiinnittää yhä enemmän huomiota. Rekisterinpitäjän velvollisuuksien noudattaminen on pitkälti kiinni heidän omasta aktiivisuudestaan ja lainkuuliaisuudestaan, koska lainsäädännön valvonnassakin on puutteita. Markkinatutkimusalalla henkilötietolain noudattaminen otetaan vakavasti. Alaltaei ole löydettävissä yhtään oikeustapausta eikä myöskään tietosuojavaltuutetun lausuntoja tai kannanottoja. Alalla, jossa henkilötietoja käsitellään paljon, on tärkeää, että ihmiset luottavat siihen, että tutkimukset eivät riko heidän yksityisyyttään tarpeettomasti. Lainsäädäntö ei rajoita markkinatutkimustoimintaa. Henkilötietolainsäädäntö antaa henkilötietojen käsittelylle markkinatutkimustoiminnassa hyvän viitekehyksen, jossa yrityksen on helppo toimia.

Tuotannonohjauksen kehittäminen liittimiä valmistavassa yrityksessä

Diplomityön tarkoituksena oli kehittää ja yksinkertaistaa tuotannonohjausta. Teoriaosassa selvitettiin erilaisia tuotannonohjaustekniikoita sekä vertailtiin niitä toisiinsa. Käytännön osassa perehdyttiin ensin toimitusajan varmistamisen ja tuotannonsuunnittelun rutiineihin. Niitä analysoimalla etsittiin kehityskohteita. Toimitusvarmuutta analysoimalla löydettiin järjestelmän kapeikko. Läpäisyaikoja analysoimalla tutustuttiin kuinka toimitusvastaavien tuotannon kuormittamisen erot vaikuttavat läpäisyaikoihin. ABC-analyysillä löydettiin meisto- ja pinnoitusosastoa kuormittavimmat puolivalmisteet. Järjestelmän pullonkaulana on pintakäsittely ja liikkuvana pullonkaulana meisto. Kehityskohteita arvioitiin kriittisten menestystekijöiden perusteella. Kehitettävien kohteiden lopullinen valinta tehtiin yhdessä työn ohjausryhmän kanssa. Kiireisimmät kehityskohteet olivat uuden tuotannonohjausmallin rakentaminen, tuotteiden ja puolivalmisteiden jakaminen eri ohjaustavoille, Excel-taulukoiden käytön laajentaminen ja monipuolistaminen sekä tuotannon osittainen visualisointi. Näiden toteuttaminen aloitettiin työn aikana ja sitä tullaan vielä jatkamaan.

Lipeäkierron kemiallisesti parhaat käytännöt

Diplomityön tavoitteena oli kartoittaa kemiallisesti parhaita käytäntöjä sellutehtaiden kemikaalien talteenottoprosessissa. Kirjallisuudesta ei löytynyt lipeäkiertoon liittyvää kemiallista tietoutta. Laiteteknisten ratkaisujen kautta yritettiin saada selville parhaat käytännöt. Teoriaosassa on myös käsitelty lipeäkierrossa esiintyvien vierasaineiden lähteitä, rikastumista ja poistumista prosessista. Työ tehtiin Stora Enson Suomessa sijaitseville tehtaille. Kokeellisessa osassa on suoritettu tehtailta saadun materiaalin perusteella tunnuslukujen laskentaa sekä PCA-analyysin teko. Työssä tarkastelualueena on lipeäkierto liuottajasta meesauuniin. Kaukopäässä on käytössä lipeäkierrossa kaksi lipeälinjaa ja muilla tehtailla vain yksi. Saatujen tunnuslukujen perusteella tehtaille on annettu pisteitä nollasta viiteen. Viisi pistettä on saanut parhaan arvon saanut tehdas ja nolla pistettä kaukana parhaasta arvosta olevat. Tunnuslukuja on valittu 14 ja edellä esitetyllä tavalla pisteytettynä on parhaaksi tehtaaksi saatu Kaukopään 1-lipeälinja ja huonoin on Kemijärvi. Huomioitavaa on Kaukopään 2-lipeälinjan sijoittuminen vasta neljänneksi, vaikka lipeälinjoilla on valkolipeän ja meesan käsittelyssä yhteiset syöttösäiliöt. PCA-analyysin perusteella havaittiin, että kuukausikeskiarvoja käytettäessä tulokset tasoittuvat verrattuna päiväarvoilla tehtyyn analyysiin. Analyysi osoittaa, että tehtailla lipeäkierto ei ole täysin hallinnassa. Tämä ilmenee suurina objektien liikkeinä kuvissa. Päiväarvoilla analyysi tehtiin vain Oulun tehtaalle. Tarkastelussa valittiin kuukauden mittainen ajanjakso niin hyvää kuin huonoakin jaksoa. Mallien selitysasteista voidaan nähdä eroja hyvän ja huonon jakson välillä. Tämä ilmenee niin, että hyvän jakson mallin selitysaste on korkeampi kuin huonon jakson. Objektien sijoittuminen kuvissa on myös erilainen. Hyvän jakson aikana objektit ovat pieninä ryhminä, kun huonon jakson objektit ovat hajonneet yksittäisiksi arvoiksi ja päivien väliset erot ovat suuret.

Suomalaisen rahastosijoittajan profiili

Tutkimuksen tarkoituksena on luoda suomalaisen rahastosijoittajan profiili. Tutkimuskohteena ovat sijoittajien demografiset ominaisuudet, rahastosijoitukset sekä rahastotransaktiot. Aineistona on erään suomalaisen rahastoyhtiön henkilöasiakastietokanta vuosilta 1998 - 2003. Tutkimustulosten mukaan rahastosijoittaminen on yleistynyt Suomessa viime vuosien aikana. Erityisesti naisten määrä rahastosijoittajien joukossa on kasvussa. Rahastosijoitusten suuruus riippuu sijoittajan iästä sekä sukupuolesta. Mitä vanhempi sijoittaja on, sitä enemmän hän on sijoittanut rahastoihin. Lisäksi miehet sijoittavat suurempia summia kuin naiset. Viimeisten kolmen vuoden aikana suomalaisten rahastosijoittajien sijoituskohteiden painopiste on muuttunut riskillisemmistä rahastoista vähäriskisiin rahastoihin, erityisesti lyhyen koron rahastoihin. Osakemarkkinoiden mennyt kehitys vaikuttaa sijoituspäätöksiin. Rahastosijoittajien markkina-ajoituskyky on kuitenkin melko heikko. Miehet tekevät aktiivisemmin merkintöjä ja lunastuksia ja lisäksi reagoivat naisia nopeammin markkinoiden muutoksiin.