14 resultados para second 12 principles
em Doria (National Library of Finland DSpace Services) - National Library of Finland, Finland
Resumo:
Työ sisältää ohjaislaitteiston vertailun ja valinnan rinnakkaisrakenteista robottia varten sekä kunnonvalvontajärjestelmän periaatteiden laadinnan kyseistä robottia varten. Ohjauslaitteisto sisältää teollisuustietokoneen sekä kenttäväylän. Sekä tietokoneesta että väylästä on teoriaosuus ja yksityiskohtaisempi valintaosuus. Teoriaosuudessa selitetään tarkemmin laitteiden toimintaperiaatteista. Valintaosuudessa kerrotaanmiksi jokin tietty laite on valittu käytettäväksi robotin ohjauksessa. Kunnonvalvontateoria ja rinnakkaisrakenteisen robotin kunnonvalvonnan keinot ovat työn toinen osa. Teoriaosa sisältää yleisluonteisen selvityksen vikaantumisesta ja valvonnasta. Erikoisrobotin kunnonvalvonnan keinot esitetään työssä tietyssä järjestyksessä. Ensin esitetään mahdolliset vikatilanteet. Toisessa kohdassa havainnollistetaan vikojen havaitseminen.
Resumo:
Diplomityön tavoitteena on luoda kokonaisvaltainen kuva sähkökaupassa esiintyvistä riskeistä ja niiden analysointi- sekä hallintamenetelmistä. Toinen päätavoitteista on lisätä ymmärrystä markkinoiden erikoispiirteistä, kuten siirtokapasiteettirajoituksista, kysynnän hintajouston puutteesta ja markkinoiden keskittyneisyydestä, sekä arvioida niiden merkitystä sähkökaupan riskienhallinnan näkökulmasta. Markkinoiden erikoispiirteet ja sähkön tuotantoon ja kulutukseen vaikuttavat fundamentaaliset tekijät aiheuttavat suuria muutoksia pörssisähkön hintatasossa. Sähkön volatiliteetti yhdessä useiden muiden riskitekijöiden kanssa aiheuttaa sähkökaupantoimijoille todellisen tarpeen riskienhallinnalle. Sähkökauppa tarjoaa haasteellisen toimintaympäristön riskienhallinnan näkökulmasta. Sähkökaupassa esiintyvien riskien täydellinen hallitseminen on miltei mahdoton tehtävä, mutta sähkökaupan toimintaympäristön tunteminen ja järjestelmällisesti toteutettu riskienhallinta luovat hyvät edellytykset menestyksekkäälle toiminnalle sähkökaupassa. Diplomityössä käsitellään sähkökaupassa esiintyviä riskejä ja niidensyntyyn vaikuttavia tekijöitä. Näiden asioiden ymmärtäminen luo pohjan sähkökaupan onnistuneelle riskienhallinnalle. Työssä käydään myös läpi yleisimmät sähkökaupassa käytetyt riskianalyysin menetelmät. Diplomityössä esitellään sähköpörssin tarjoamat johdannaistuotteet ja havainnollistetaan niiden käyttöä osana sähkökaupan riskienhallintaa. Työn lopussa käsitellään profiiliriskin muodostumista jasen vaikutuksia sähkön hankintakustannuksiin.
Resumo:
Työn tavoitteena on etsiä asiakasyritykselle sähköteknisen dokumentoinnin hallintaan sopiva järjestelmäratkaisu vertailemalla insinööritoimistojen käyttämien suunnittelujärjestelmien ja yleisten dokumenttien hallintajärjestelmien soveltuvuutta asiakasympäristöön. Työssä tutkitaan sopivien metatietojen kuvaustapojen käyttökelpoisuutta sähköteknisen dokumentoinnin hallintaan esimerkkiprojektien avulla. Työn sisältö koostuu neljästä pääkohdasta. Ensimmäisessä jaksossa tarkastellaan dokumentin ominaisuuksia ja elinkaarta luonnista aktiivikäyttöön, arkistointiin ja hävitykseen. Samassa yhteydessä kerrotaan dokumenttienhallinnan perustehtävistä. Toisessa jaksossa käsitellään dokumenttien kuvailun tavoitteita, kuvailusuosituksia ja -standardeja sekä luonnollisen kielen käyttöä sisällönkuvailussa. Tarkastelukohteina suosituksista ovat W3C:n julkaisemat suositukset, Dublin Core, JHS 143 ja SFS-EN 82045. Kolmannessa jaksossa tarkastellaan teollisuuden dokumentoinnin ominaispiirteitä ja käyttötarkoitusta. Teollisuudessa on monia erilaisia järjestelmäympäristöjä tehtaan sisällä ja työssä kuvataan dokumenttienhallinnan integrointitarpeita muihin järjestelmiin. Viimeisessä jaksossa kuvaillaan erilaisia dokumentoinnin hallintaympäristöjä alkaen järeimmästä päästä tuotetiedon hallintajärjestelmistä siirtyen pienempiinsuunnittelujärjestelmiin ja lopuksi yleisiin dokumenttien hallintajärjestelmiin. Tässä osassa on myös luettelo ohjelmistotoimittajista. Työn tuloksena on laadittu valituista dokumenttityypeistä metatietokuvaukset kahden eri kuvaustavan (JHS 143 ja SFS-EN 82045) avulla ja on todettu molemmat kuvaustavat käyttökelpoisiksi sähköteknisen dokumentoinnin käsittelyyn.Nämä kuvaukset palvelevat asiakasta dokumenttienhallintaprojektin määrittelytyössä. Asiakkaalle on tehty myös vertailu sopivista järjestelmävaihtoehdoista hankintaa varten.
Resumo:
This research report presents an application of systems theory to evaluating intellectual capital (IC) as organization's ability for self-renewal. As renewal ability is a dynamic capability of an organization as a whole, rather than a static asset or an atomistic competence of separate individuals within the organization, it needs to be understood systemically. Consequently, renewal ability has to be measured with systemic methods that are based on a thorough conceptual analysis of systemic characteristics of organizations. The aim of this report is to demonstrate the theory and analysis methodology for grasping companies' systemic efficiency and renewal ability. The volume is divided into three parts. The first deals with the theory of organizations as self-renewing systems. In the second part, the principles of quantitative analysis of organizations are laid down. Finally, the detailed mathematics of the renewal indices are presented. We also assert that the indices produced by the analysis are an effective tool for the management and valuation of knowledge-intensive companies.
Resumo:
Static process simulation has traditionally been used to model complex processes for various purposes. However, the use of static processsimulators for the preparation of holistic examinations aiming at improving profit-making capability requires a lot of work because the production of results requires the assessment of the applicability of detailed data which may be irrelevant to the objective. The relevant data for the total assessment gets buried byirrelevant data. Furthermore, the models do not include an examination of the maintenance or risk management, and economic examination is often an extra property added to them which can be performed with a spreadsheet program. A process model applicable to holistic economic examinations has been developed in this work. The model is based on the life cycle profit philosophy developed by Hagberg and Henriksson in 1996. The construction of the model has utilized life cycle assessment and life cycle costing methodologies with a view to developing, above all, a model which would be applicable to the economic examinations of complete wholes and which would require the need for information focusing on aspects essential to the objectives. Life cycle assessment and costing differ from each other in terms of the modeling principles, but the features of bothmethodologies can be used in the development of economic process modeling. Methods applicable to the modeling of complex processes can be examined from the viewpoint of life cycle methodologies, because they involve the collection and management of large corpuses of information and the production of information for the needs of decision-makers as well. The results of the study shows that on the basis of the principles of life cycle modeling, a process model can be created which may be used to produce holistic efficiency examinations on the profit-making capability of the production line, with fewer resources thanwith traditional methods. The calculations of the model are based to the maximum extent on the information system of the factory, which means that the accuracyof the results can be improved by developing information systems so that they can provide the best information for this kind of examinations.
Resumo:
Logistics management is increasingly being recognised by many companies to be of critical concern. The logistics function includes directly or indirectly many of the new areas for achieving or maintaining competitive advantage that companies have been forced to develop due to increasing competitive pressures. The key to achieving a competitive advantage is to manage the logistics function strategically which involves determining the most cost effective method of providing the necessary customer service levels from the many combinations of operating procedures in the areas of transportation, warehousing, order processing and information systems, production, and inventory management. In this thesis, a comprehensive distribution logistics strategic management process is formed by integrating the periodic strategic planning process with a continuous strategic issues management process. Strategic planning is used for defining the basic objectives for a company and assuring co operation and synergy between the different functions of a company while strategic issues management is used on a continuous basis in order to deal with environmental and internal turbulence. The strategic planning subprocess consists of the following main phases: (1) situational analyses, (2) defining the vision and strategic goals for the logistics function, (3) determining objectives and strategies, (4) drawing up tactical action plans, and (5) evaluating the implementation of the plans and making the needed adjustments. The aim of the strategic issues management subprocess is to continuously scan the environment and the organisation for early identification of the issues having a significant impact on the logistics function using the following steps: (1) the identification of trends, (2) assessing the impact and urgency of the identified trends, (3) assigning priorities to the issues, and (4) planning responses to the, issues. The Analytic Hierarchy Process (AHP) is a systematic procedure for structuring any problem. AHP is based on the following three principles: decomposition, comparative judgements, and synthesis of priorities. AHP starts by decomposing a complex, multicriteria problem into a hierarchy where each level consists of a few manageable elements which are then decomposed into another set of elements. The second step is to use a measurement methodology to establish priorities among the elements within each level of the hierarchy. The third step in using AHP is to synthesise the priorities of the elements to establish the overall priorities for the decision alternatives. In this thesis, decision support systems are developed for different areas of distribution logistics strategic management by applying the Analytic Hierarchy Process. The areas covered are: (1) logistics strategic issues management, (2) planning of logistic structure, (3) warehouse site selection, (4) inventory forecasting, (5) defining logistic action and development plans, (6) choosing a distribution logistics strategy, (7) analysing and selecting transport service providers, (8) defining the logistic vision and strategic goals, (9) benchmarking logistic performance, and (10) logistic service management. The thesis demonstrates the potential of AHP as a systematic and analytic approach to distribution logistics strategic management.
Resumo:
Tavoitteena tässä diplomityössä on selvittää, hyödyntääkö kohdeyritys jo olemassa olevaa ERP-järjestelmäänsä riittävästi ja kuinka ERP-järjestelmä implementoidaan hallitusti yrityksen kahteen uuteen toimipisteeseen. Tavoitteen saavuttamiseksi, työssä tarkastellaan yrityksen ERP-järjestelmällä toteutettavaa toiminnanohjausta ja tarkastelussa havaittuihin epäkohtiin sekä puutteellisuuksiin pyritään löytämään korjaava kehitystoimenpide. Toiminnanohjauksen kehittämisen jälkeen työssä perehdytään ERP-järjestelmän implementointiprosessiin. Työ alkaa teoriaosuudella, jossa käsitellään aluksi ERP-järjestelmiä koskevia perusasioita kirjallisuutta hyödyntäen. Teoriaosuuden toisessa luvussa paneudutaan ERP-järjestelmien implementointiprosessiin laajan kirjallisuusaineiston pohjalta. Työn empiriaosuuden aloittaa kohdeyrityksen toiminnanohjauksen nykytilan kartoitus, jota seuraa kartoituksessa tunnistettujen epäkohtien kehitysehdotukset. Empiriaosuuden viimeinen luku kuvaa kohdeyrityksen uuteen toimipisteeseen aloitettua ERP-järjestelmän implementointiprosessia. Työn tulokset osoittavat, millaisilla toimenpiteillä kohdeyrityksen toiminnanohjausta voidaan kehittää entisestään. Tulokset ohjaavat yritystä ERP-järjestelmänsä tehokkaampaan hyödyntämiseen. Työstä ilmenee lisäksi, kuinka vaativa prosessi ERP-järjestelmän implementointi uuteen toimipisteeseen on ja mitkä tekijät vaikuttavat eniten implementointiprosessissa onnistumiseen.
Resumo:
The dissertation is based on four articles dealing with recalcitrant lignin water purification. Lignin, a complicated substance and recalcitrant to most treatment technologies, inhibits seriously pulp and paper industry waste management. Therefore, lignin is studied, using WO as a process method for its degradation. A special attention is paid to the improvement in biodegradability and the reduction of lignin content, since they have special importance for any following biological treatment. In most cases wet oxidation is not used as a complete ' mineralization method but as a pre treatment in order to eliminate toxic components and to reduce the high level of organics produced. The combination of wet oxidation with a biological treatment can be a good option due to its effectiveness and its relatively low technology cost. The literature part gives an overview of Advanced Oxidation Processes (AOPs). A hot oxidation process, wet oxidation (WO), is investigated in detail and is the AOP process used in the research. The background and main principles of wet oxidation, its industrial applications, the combination of wet oxidation with other water treatment technologies, principal reactions in WO, and key aspects of modelling and reaction kinetics are presented. There is also given a wood composition and lignin characterization (chemical composition, structure and origin), lignin containing waters, lignin degradation and reuse possibilities, and purification practices for lignin containing waters. The aim of the research was to investigate the effect of the operating conditions of WO, such as temperature, partial pressure of oxygen, pH and initial concentration of wastewater, on the efficiency, and to enhance the process and estimate optimal conditions for WO of recalcitrant lignin waters. Two different waters are studied (a lignin water model solution and debarking water from paper industry) to give as appropriate conditions as possible. Due to the great importance of re using and minimizing the residues of industries, further research is carried out using residual ash of an Estonian power plant as a catalyst in wet oxidation of lignin-containing water. Developing a kinetic model that includes in the prediction such parameters as TOC gives the opportunity to estimate the amount of emerging inorganic substances (degradation rate of waste) and not only the decrease of COD and BOD. The degradation target compound, lignin is included into the model through its COD value (CODligning). Such a kinetic model can be valuable in developing WO treatment processes for lignin containing waters, or other wastewaters containing one or more target compounds. In the first article, wet oxidation of "pure" lignin water was investigated as a model case with the aim of degrading lignin and enhancing water biodegradability. The experiments were performed at various temperatures (110 -190°C), partial oxygen pressures (0.5 -1.5 MPa) and pH (5, 9 and 12). The experiments showed that increasing the temperature notably improved the processes efficiency. 75% lignin reduction was detected at the lowest temperature tested and lignin removal improved to 100% at 190°C. The effect of temperature on the COD removal rate was lower, but clearly detectable. 53% of organics were oxidized at 190°C. The effect of pH occurred mostly on lignin removal. Increasing the pH enhanced the lignin removal efficiency from 60% to nearly 100%. A good biodegradability ratio (over 0.5) was generally achieved. The aim of the second article was to develop a mathematical model for "pure" lignin wet oxidation using lumped characteristics of water (COD, BOD, TOC) and lignin concentration. The model agreed well with the experimental data (R2 = 0.93 at pH 5 and 12) and concentration changes during wet oxidation followed adequately the experimental results. The model also showed correctly the trend of biodegradability (BOD/COD) changes. In the third article, the purpose of the research was to estimate optimal conditions for wet oxidation (WO) of debarking water from the paper industry. The WO experiments were' performed at various temperatures, partial oxygen pressures and pH. The experiments showed that lignin degradation and organics removal are affected remarkably by temperature and pH. 78-97% lignin reduction was detected at different WO conditions. Initial pH 12 caused faster removal of tannins/lignin content; but initial pH 5 was more effective for removal of total organics, represented by COD and TOC. Most of the decrease in organic substances concentrations occurred in the first 60 minutes. The aim of the fourth article was to compare the behaviour of two reaction kinetic models, based on experiments of wet oxidation of industrial debarking water under different conditions. The simpler model took into account only the changes in COD, BOD and TOC; the advanced model was similar to the model used in the second article. Comparing the results of the models, the second model was found to be more suitable for describing the kinetics of wet oxidation of debarking water. The significance of the reactions involved was compared on the basis of the model: for instance, lignin degraded first to other chemically oxidizable compounds rather than directly to biodegradable products. Catalytic wet oxidation of lignin containing waters is briefly presented at the end of the dissertation. Two completely different catalysts were used: a commercial Pt catalyst and waste power plant ash. CWO showed good performance using 1 g/L of residual ash gave lignin removal of 86% and COD removal of 39% at 150°C (a lower temperature and pressure than with WO). It was noted that the ash catalyst caused a remarkable removal rate for lignin degradation already during the pre heating for `zero' time, 58% of lignin was degraded. In general, wet oxidation is not recommended for use as a complete mineralization method, but as a pre treatment phase to eliminate toxic or difficultly biodegradable components and to reduce the high level of organics. Biological treatment is an appropriate post treatment method since easily biodegradable organic matter remains after the WO process. The combination of wet oxidation with subsequent biological treatment can be an effective option for the treatment of lignin containing waters.
Resumo:
Introduction of second-generation biofuels is an essential factor for meeting the EU’s 2020 targets for renewable energy in the transport sector and enabling the more ambitious targets for 2030. Finland’s forest industry is strongly involved in the development and commercialising of second-generation biofuel production technologies. The goal of this paper is to provide a quantified insight into Finnish prospects for reaching the 2020 national renewable energy targets and concurrently becoming a large-scale producer of forest biomass based second-generation biofuels feeding the increasing demand in European markets. The focus of the paper is on assessing the potential for utilising forest biomass for liquid biofuels up to 2020. In addition, technological issues related to the production of second-generation biofuels were reviewed. Finland has good opportunities to realise a scenario to meet 2020 renewable energy targets and for large-scale production of wood based biofuels. In 2020, biofuel production from domestic forest biomass in Finland may reach nearly a million ton (40 PJ). With the existing biofuel production capacity (20 PJ/yr) and national biofuel consumption target (25 PJ) taken into account, the potential net export of biofuels from Finland in 2020 would be 35 PJ, corresponding to 2–3% of European demand. Commercialisation of second-generation biofuel production technologies, high utilisation of the sustainable harvesting potential of Finnish forest biomass, and allocation of a significant proportion of the pulpwood harvesting potential for energy purposes are prerequisites for this scenario. Large-scale import of raw biomass would enable remarkably greater biofuel production than is described in this paper.
Resumo:
The thesis explores global and national-level issues related to the development of markets for biomass for energy. The thesis consists of five separate papers and provides insights on selected issues. The aim of Paper I was to identify methodological and statistical challenges in assessing international solid and liquid biofuels trade and provide an overview of the Finnish situation with respect to the status of international solid and liquid biofuels trade. We found that, for the Finnish case, it is possible to qualify direct and indirect trade volumes of biofuels. The study showed that indirect trade of biofuels has a highly significant role in Finland and may be a significant sector also in global biofuels trade. The purpose of Paper II was to provide a quantified insight into Finnish prospects for meeting the national 2020 renewable energy targets and concurrently becoming a largescale producer of forest-biomass-based second-generation biofuels for feeding increasing demand in European markets. We found that Finland has good opportunities to realise a scenario to meet 2020 renewable energy targets and for large-scale production of wood-based biofuels. The potential net export of transport biofuels from Finland in 2020 would correspond to 2–3% of European demand. Paper III summarises the global status of international solid and liquid biofuels trade as illuminated by several separate sources. International trade of biofuels was estimated at nearly 1 EJ for 2006. Indirect trade of biofuels through trading of industrial roundwood and material by-products comprises the largest proportion of the trading, with a share of about two thirds. The purpose of Paper IV was to outline a comprehensive picture of the coverage of various certification schemes and sustainability principles relating to the entire value-added chain of biomass and bioenergy. Regardless of the intensive work that has been done in the field of sustainability schemes and principles concerning use of biomass for energy, weaknesses still exist. The objective of Paper V was to clarify the alternative scenarios for the international biomass market until 2020 and identify the underlying steps needed toward a wellfunctioning and sustainable market for biomass for energy purposes. An overall conclusion drawn from this analysis concerns the enormous opportunities related to the utilisation of biomass for energy in the coming decades.
Resumo:
Denne avhandlinga er resultatet av eit behov for å forske på og utvikle ein didaktikk for tekstilfaget ved Folkekunststudiet, Institutt for folkekultur, Høgskolen i Telemark, Noreg. Studiet med folkekunst som fagfelt er eit relativt ungt studium på høgskolen, som vart etablert i 1984. Problemstillinga i denne avhandlinga er korleis ein kan utvikle ein forskingsbasert didaktikk der dei grunnleggjande prinsippa som særmerkjer den tradisjonelle folkekunsten, vert tekne vare på. I arbeidet med avhandlinga har eg prøvd på å klårgjere problemstillinga ut frå ulike perspektiv. Forskingsarbeidet har fokus på kommunikasjon og arbeidsmåtar i ljos av ulike teoriar. Det er ei hermeneutisk tilnærming som er vald for den didaktiske forståinga. Det fyrste drøftingstemaet har søkjeljos på kommunikasjon og dialog ved vidareføring av tekstil folkekunst. Både estetiske, teoretiske, praktiske og sosiale aspekt er nedfelte i læreplanen for studiet og skal utgjere grunnlaget for kommunikasjon og arbeidsmåtar. I den skapande og kopierande prosessen er det utvikla språklege reiskapar for både den sosiale og den estetiske sida der den teoretiske og praktiske faktoren er integrert. Møte med døme på tekstile tradisjonar så vel som praktisk forming av tekstilar har ført til refleksjon og dialog som involverer kontemplasjon, korrespondens og imaginasjon. Det andre temaet som er drøfta, er vidareføring av tradisjonelt visuelt formspråk. Her er merksemda retta mot kva som har skjedd formalt med ei gruppe tradisjonelle formelement i tekstilar i den institusjonelle vidareføringa over eit lengre tidsperspektiv. Resultatet syner at mange tradisjonelle formelement er borte frå den institusjonelle produksjonen. Formelementa kan ha fått ei meir naturalistisk utforming, eller dei er overførte til andre tradisjonelle tekstilteknikkar enn dei som var utgangspunktet. Rombeforma i den institusjonelle produksjonen er utført i færre variasjonar og kombinasjonar enn i den tradisjonelle produksjonen. Konklusjonen på drøftingstemaet er at spelereglar og spatialitet i høve til den formale komponenten i utvalet med tradisjonelle tekstilar ikkje er vidareført i alle gruppene av institusjonelle produkt. Resultatet kan få innverknad og fylgjer for utforming av ein framtidig didaktikk for faget. Arbeidsmåte og erfaring frå vidareføring av tekstile tradisjonar er det tredje temaet som er drøfta i avhandlinga. Kopiering og skapande prosessar er arbeidsmåtar som er brukte ved studiet i dag, og dei utgjer grunnlag for drøftingar i relasjon til vidareføring og erfaring. Konklusjonen er at i den skapande prosessen korrigerer tradisjonen utforminga, medan i kopiprosessen er eigen stilvilje og improvisering resultat av prosessane. Personar som deltek i prosessane, har sett seg sjølve og si historiske forankring inn i spelet, der visuelt og verbalt språk er resultat av integrasjon av tradisjonar. Dei tre drøftingstemaa utgjer grunnlaget for at didaktikk for folkekunst og tekstil kan bli intersubjektiv forståing av kva ein didaktikk for vidareføring av folkekunst med vekt på tekstil kan vere i utdanninga i dag. Indre og ytre dialog i skapande og kopierande prosessar femner om estetiske, materielle og tekniske faktorar sett i høve til spelereglar, spelerom, spatialitet og samspel i møte med tekstile tradisjonar. Samla utgjer det ein forskingsbasert didaktikk for faget der den overordna intensjonen er samtykke mellom tradisjon og spel.
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Both atom localization and Raman cooling, considered in the thesis, reflect recent progress in the area of all-optical methods. We focus on twodimensional (2D) case, using a four-level tripod-type atomic scheme for atom localization within the optical half-wavelength as well as for efficient subrecoil Raman cooling. In the first part, we discuss the principles of 1D atom localization, accompanying by an example of the measurement of a spontaneously-emitted photon. Modifying this example, one archives sub-wavelength localization of a three-level -type atom, measuring the population in its upper state. We go further and obtain 2D sub-wavelength localization for a four-level tripod-type atom. The upper-state population is classified according to the spatial distribution, which in turn forms such structures as spikes, craters and waves. The second part of the thesis is devoted to Raman cooling. The cooling process is controlled by a sequence of velocity-selective transfers from one to another ground state. So far, 1D deep subrecoil cooling has been carried out with the sequence of square or Blackman pulses, applied to -type atoms. In turn, we discuss the transfer of atoms by stimulated Raman adiabatic passage (STIRAP), which provides robustness against the pulse duration if the cooling time is not in any critical role. A tripod-type atomic scheme is used for the purpose of 2D Raman cooling, allowing one to increase the efficiency and simplify the realization of the cooling.
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Työn tavoitteena oli kehittää tuotekustannuslaskentamalli elintarvikealan yritykseen. Laskentamallin avulla halutaan saada tarkempaa tietoa tuotteiden kustannuksista ja kannattavuuksista. Työ muodostuu teoreettisesta kirjallisuusselvityksestä sekä empiirisestä case-tutkimuksesta. Aineiston perusteella kohdeyritykselle saatiin kehitettyä tuotekustannuslaskentamalli. Työn tutkimusote on konstruktiivinen. Laskentamallin kehittäminen edellytti välillisten kustannusten kohdistamisperiaatteiden määrittämistä. Välilliset kustannukset kohdistetaan perinteisellä kaksivaiheisella menetelmällä. Kustannukset kohdistetaan ensin niille kuuluville kustannuspaikoille. Kustannuspaikoilta kustannukset kohdistetaan edelleen tuoteryhmille ja tuotteille. Kohdeyrityksen tuotekustannuslaskenta on aikaisemmin perustunut ainoastaan standardikustannuslaskentaan. Kehitetyn kustannuslaskentamallin avulla tuotteiden kustannuksista ja kannattavuudesta saadaan tarkempaa tietoa, koska välillisten kustannusten kohdistamiseen luotiin selkeät menetelmät. Parantunutta kus-tannustietoa voidaan hyödyntää tuotteita koskevissa päätöksentekotilanteissa.
Resumo:
In my dissertation called Speaking of the unsayable: The circular philosophy of Nicholas of Cusa in his work De coniecturis, I presuppose an internal (conceptual) relation between the personal experience of God of Nicholas of Cusa (1401-64) in 1438 and, on the other hand, his philosophy. I hence try to describe the precise character of this relation. Referring to the Norwegian scholars Egil Wyller and Viggo Rossvær, I assume that there is a circularity in Cusanus’ philosophy which appears as self-references (= a sentence refers to itself: A is explained by B and B is explained by A). Wyller finds three phases in the thought of Cusanus (1. De docta ignorantia I-III, 2. De coniecturis I-II, 3. all subsequent works). Rossvær finds it impossible to presuppose certain phases, as the philosophy of Cusanus continuously proceeds and remains open to new ideas. As Cusanus however treats his experience of God far more consciously in his second work De coniecturis than in De docta ignorantia, I find it possible to distinguish between the earlier Cusanus (De docta ignorantia including his earlier works) and the later Cusanus (De coniecturis, about 1444, as well as the following works). Cusanus creates a philosophy of language in outline expressed in De coniecturis, in which he presents two concepts of necessity, i.e. absolute necessity and logical, or reasonable, necessity. These are interrelated in the sense that the mind, or the self, logically affirms the absolute, or unsayable, necessity, which shows itself in the mind and which the mind affirms conjecturally. The endeavour conceptually to understand absolute necessity implies intuitive (or intellectual) contemplation, or vision (investigatio symbolica), in which the four mental unities (the absolute, the intellectual, the rational and the sensuous) work together according to the rules described in De coniecturis. In De coniecturis Cusanus obviously turns from a negative concept of the unsayable to a paradigmatic, which implies that he looks for principles of speaking of the unsayable and presents the idea of a divine language (divinaliter). However, he leaves this idea behind after De coniecturis, although he continues to create new concepts of the unsayable and incomprehensible. The intellectual language of absolute seeing is expressed in the subjunctive, i.e. conditionally. In order to describe the unsayable, Cusanus uses tautologies, the primary one of which is a concept of God, i.e. non aliud est non aliud quam non aliud (the non-other is non-other than the nonother). Wyller considers this the crucial point of the philosophy of Cusanus (De non aliud), described by the latter as the definition of definitions, i.e. the absolute definition. However, this definition is empty regarding its content. It demonstrates that God surpasses the coincidence of opposites (coincidentia oppositorum) and that he is “superunsayable” (superineffabilis), i.e. he is beyond what can be conceived or said. Nothing hence prevents us from speaking of him, provided that he is described as unsayable (= the paradigmatic concept of the unsayable). Here the mode of seeing is decisive. Cusanus in this context (and especially in his later literary production) uses modalities which concern possibility and necessity. His aim is to conduct any willing reader ahead on the way of life (philosophia mentalis). In De coniecturis II he describes the notion of human self-consciousness as the basis of spiritual mutuality in accordance with the humanistic tradition of his time. I mainly oppose the negatively determined concept of Christian mysticism presented by the German philosopher Kurt Flasch and prefer the presentation of Burkhard Mojsisch of the translogical and conjectural use of language in De coniecturis. In particular, I take account of the Scandinavian research, basically that of Johannes Sløk, Birgit H. Helander, Egil Wyller and Viggo Rossvær, who all consider the personal experience of God described by Cusanus a tacit precondition of his philosophy.