Sisäinen tarkastus monikanavamallissa. Case: Etelä-Karjalan Osuuspankki

Tutkimuksen tavoitteena on kehittää Etelä-Karjalan Osuuspankin sisäiselle tarkastukselle monikanavaisen palvelumallin mukainen tarkastusmalli. Tutkimusote on näin ollen konstruktiivinen. Tutkimuksessa määritellään sisäisen tarkastuksen tavoitteet, tehtävät ja normit. Lisäksi perehdytään sisäisen tarkastuksen toimintaan pankeissa. Tutkimuksessa tutkitaan myös miten sisäinen tarkastus tarkastaa prosesseja. Tutkimuksen empiirisessä osassa perehdytään Etelä-Karjalan Osuuspankin sisäiseen tarkastukseen ennen monikanavaista palvelumallia. Lisäksi tutkitaan, mitä monikanavamalli-käsite tarkoittaa. Sen jälkeen määritetään monikanavamallin tavoitteet ja tehtävät pankissa sekä tutkitaan sen vaikutuksia sisäiseen tarkastukseen. Monikanavamallin mukainen tarkastusmalli kehitetään tutkimalla, mitä pankin asiakasprosesseista tulee tarkastaa. Tarkastusmallia kehitetään rakentamalla prosessien sisäisen tarkastuksen kaavio, jonka perusteella kehitetään puolestaan sisäisen tarkastuksen raportointipohjat. Monikanavamallin mukaisessa sisäisen tarkastuksen suorittamisessa hyödynnetään kehitettyjä raportointipohjia, Osuuspankkitarkastuksen listaa sisäisen valvonnan ja sisäisen tarkastuksen kohteista sekä esimiesvalvonnan raportteja. Kehitettyjä raportointipohjia testataan ensin osittain ja sitten kokonaisuutena päivittäisten raha-asioiden prosessin osalta. Lopputuloksena todetaan, että kehitetty tarkastusmalli on toimiva käytännössä ja sitä voidaan kehittää jatkossa sisäisen tarkastuksen tarpeiden mukaan.

Multidisciplinary practice vs. inter-firm collaboration in professional services market

Yritysten välinen yhteistyö kasvaa asiantuntijamarkkinoilla. Suppean palvelutarjooman omaavat yritykset muodostavat laajempia palveluita yhdistämällä osaamisiaan kumppaneidensa kanssa. Näin muodostuvat yritysryhmittymät uhkaavat alaa hallitsevia monipuolisen palvelutarjooman omaavia kansainvälisiä moniosaajayrityksiä. Tämän diplomityön tavoitteena on selvittää minkälaisia hyötyjä moniosaajayritys voi saada näitä ryhmittymiä vastaan lisäämällä omaa yhteistyötään. Tavoitteeseen pääsemiseksi markkinoilla olevat yritysryhmittymät tunnistetaan ja selvitetään minkälaisia asioita asiakas pitää tärkeänä ostaessaan asiantuntijapalveluita. Toimialan trendit ja aikaisemmat tutkimukset yritysten välisestä yhteistyöstä sekä asiakkaan ostokäyttäytymisestä osoittavat, että yhteistyön avulla yrityksellä on mahdollisuus saavuttaa monia hyötyjä. Tietoa olemassa olevista yritysryhmittymistä ja asiakkaiden ostokäyttäytymisestä kerättiin haastattelemalla yhden kansainvälisen moniosaajayrityksen henkilöstöä sekä asiakkaita. Tuloksena löytyi yritysryhmittymiä, joista osa uhkaa moniosaajayrityksen kilpailuetua. Asiakkaiden ostokäyttäyminen suosi hieman enemmän asiantuntijapalveluiden hankkimista yritysryhmittymältä moniosaajayrityksen sijaan. Tekemällä yhteistyötä ja tarjoamalla tiettyjä palveluita yhdessä kumppanin kanssa, moniosaajayritys voi saavuttaa hyötyjä yritysryhmittymiä vastaan ja vaikuttaa positiivisesti asiakkaan ostokäyttäytymiseen.

Examining human-centered design practice in the mobile apps era

Human-Centered Design (HCD) is a well-recognized approach to the design of interactive computing systems that supports everyday and professional lives of people. To that end, the HCD approach put central emphasis on the explicit understanding of users and context of use by involving users throughout the entire design and development process. With mobile computing, the diversity of users as well as the variety in the spatial, temporal, and social settings of the context of use has notably expanded, which affect the effort of interaction designers to understand users and context of use. The emergence of the mobile apps era in 2008 as a result of structural changes in the mobile industry and the profound enhanced capabilities of mobile devices, further intensify the embeddedness of technology in the daily life of people and the challenges that interaction designers face to cost-efficiently understand users and context of use. Supporting interaction designers in this challenge requires understanding of their existing practice, rationality, and work environment. The main objective of this dissertation is to contribute to interaction design theories by generating understanding on the HCD practice of mobile systems in the mobile apps era, as well as to explain the rationality of interaction designers in attending to users and context of use. To achieve that, a literature study is carried out, followed by a mixed-methods research that combines multiple qualitative interview studies and a quantitative questionnaire study. The dissertation contributes new insights regarding the evolving HCD practice at an important time of transition from stationary computing to mobile computing. Firstly, a gap is identified between interaction design as practiced in research and in the industry regarding the involvement of users in context; whereas the utilization of field evaluations, i.e. in real-life environments, has become more common in academic projects, interaction designers in the industry still rely, by large, on lab evaluations. Secondly, the findings indicate on new aspects that can explain this gap and the rationality of interaction designers in the industry in attending to users and context; essentially, the professional-client relationship was found to inhibit the involvement of users, while the mental distance between practitioners and users as well as the perceived innovativeness of the designed system are suggested in explaining the inclination to study users in situ. Thirdly, the research contributes the first explanatory model on the relation between the organizational context and HCD; essentially, innovation-focused organizational strategies greatly affect the cost-effective usage of data on users and context of use. Last, the findings suggest a change in the nature of HCD in the mobile apps era, at least with universal consumer systems; evidently, the central attention on the explicit understanding of users and context of use shifts from an early requirements phase and continual activities during design and development to follow-up activities. That is, the main effort to understand users is by collecting data on their actual usage of the system, either before or after the system is deployed. The findings inform both researchers and practitioners in interaction design. In particular, the dissertation suggest on action research as a useful approach to support interaction designers and further inform theories on interaction design. With regard to the interaction design practice, the dissertation highlights strategies that encourage a more cost-effective user- and context-informed interaction design process. With the continual embeddedness of computing into people’s life, e.g. with wearable devices and connected car systems, the dissertation provides a timely and valuable view on the evolving humancentered design.

The Changing Face of Psychiatric Nursing –Care or Control?

This report has been written as part of the project “Toward improved quality – developing nurse’s continuing vocational training in hospitals and inpatient units”. Its overall goal is to ensure high quality, ethically appropriate and therapeutically effective interventions to enable nurses to manage distressed and disturbed patients in European psychiatric hospitals and inpatient units. In this large-scale, multinational projects there are all together six European countries involved: Finland, Ireland, England, Portugal, Italy and Lithuania. The project work plan were during autumn 2006 and spring 2007. The content of this publication was produced in the first stage of the project aiming to collect the preliminary source material for the project. The literature review was carried out in the project stage, providing the groundwork for the next steps for the project. This project aims to develop an interactive multinational portal with training material. Therefore, it is important to share an understanding of basic information, psychiatric nurse’s continuing vocational education, laws and ethical codes and patient restriction used in mental health care. In this publication, the purpose of the material produced here is to understand nurses’ educational need related to vocational continuing education and to be used in further project stages as an empirical data collection. The data were collected as a preliminary source material for latter phases where nurse’s perceptions of the current practice, nurse’s attitudes to mental illness, prevalence of use of seclusion room and existing and desired vocational training provision will be collected in six different European countries. The following organisations are involved in this project: University of Turku, Dublin City University, St. Vincent Hospital, National Council for the Professional Development of Nursing and Midwifery, University of Padova, Klaipeda College - Health Faculty, Klaipeda Psychiatric Hospital, Escola Superior de Enfermagem de Lisboa, Centro Hospitalar Psiquiátrico de Lisboa, Omnia Vocational Institution the Espoo Region, Kellokoski psychiatric hospital, Hyvinkää hospital area, Pirkanmaa Hospital District, Kingston University & St. George’s Medical School and South West London & St. George’s Mental Health NHS Trust. A wide variety of different countries, organisations and individuals in this project give us a strong confidence that theoretical, practical, ethical and political issues around the topic of interest will be taken account during this project lifetime. We are aware the content of this book will be partially outdated almost as soon as it has been published. We still hope that this publication will encourage nurses and different professions working in mental health care field to have a basic understanding of similarities and differences between different European countries related in mental health care. We also hope that this publication will inspirate and motivate nurses in maintaining and developing the quality of psychiatric care in Europe.

Professional sports and gambling regulation in Finland - Examining the institutional factors of gambling affecting professional sport clubs in Finland

This study examines how to institutional environment of gambling is currently in motion both in Europe and Finland. Furthermore, it examines the criticism by Finnish professional sport clubs directed towards the national gambling monopolies, especially Veikkaus Oy. This criticism addresses the acclaimed issue of low or non-existing sponsorship funds coming to the clubs despite the clubs’ duties to promote Veikkaus Oy in their stadiums etc. In essence the main research objective was to examine the interaction and institutional environments of both Finnish professional sport clubs and gambling regulation. This was done through three sub-objectives: 1) to analyze professional sport as business and its institutional environment 2) to analyze the institutions of gambling in their current state and their potential future 3) to evaluate the potential impact of an institutional change in gambling legislation to the professional sport clubs The findings from Finland were then compared to those of Denmark where an institutional change had occurred in gambling regulation. Empirical data was collected through multiple interviews. Interviewees represented sport clubs (7), sport association (1), sport league (1), Finnish monopoly representatives (2), commercial gambling providers (1), Danish monopoly system representatives (1), Danish sport club (1). In addition a vast amount of secondary data (e.g. Green and white books by EU, court decisions, a variety of studies etc.). Theoretically this study combines the aspects of institutional theory with the theory of professional sports as business. This proved to be a rather new approach and no published literature was found to have done specifically this. The findings of this study are twofold, on the European level it is clear that the momentum if towards a more liberated gambling market while Finland is at the moment trying to go the opposite direction and uphold its monopoly. From the sport club’s level the findings suggest that currently sport clubs do not directly benefit from the funds originated from Veikkaus Oy as these funds are more or less used on the association/league levels. However, the clubs themselves are also lacking in self-criticism as they are lacking in clear sponsorship packages/programs which Veikkaus Oy might be interested in participating. If liberation of the gambling market would occur it is highly possible that that the largest clubs in football and ice-hockey would be the main beneficiaries while smaller clubs and sports could possibly be worse off than currently. These interpretations were well supported by the findings from Denmark.