Vaihto-omaisuus tilintarkastajan näkökulmasta

Tutkimuksessa tutkitaan vaihto-omaisuutta tilintarkastajan näkökulmasta. Tutkimusongelma oli selvittää, minkälaisia asioita tilintarkastaja huomioi vaihto-omaisuutta tarkastaessaan lain sekä sidosryhmien odotusten näkökulmista. Tutkimus on käsiteanalyyttinen. Alan kirjallisuuteen pohjautuvan teorian ohella tutkimukseen sisältyy empiirisenä osuutena tilintarkastajien haastatteluja. Lain näkökulmasta tilintarkastaja huomioi lukuisia seikkoja, jonka tavoitteena on varmistua vaihto-omaisuuden fyysisestä olemassaolosta, oikeasta arvostamisesta sekä oikeasta jaksottamisesta. Käytännössä tilintarkastajat tarkastelevat lähinnä suoritettua inventointia, hinnoitteluperiaatteita sekä alimman arvon periaatteen noudattamista ja epäkuranttiutta. Vaihto-omaisuus on tilintarkastajien näkökulmasta pääosin keskeinen sekä työläs lakisääteisen tilintarkastuksen osa-alue, etenkin jos tarkastuskohteen vaihto-omaisuuden määrä on olennainen. Odotuksilla ei sen sijaan ole lain näkökulmaa vastaavaa merkitystä, sillä tilintarkastajan ja sidosryhmien välillä vallitseva odotuskuilu ei tilintarkastajien näkökulmasta tutkittuna koske yksittäisenä osaalueena vaihto-omaisuutta. Odotuskuilu koskee tilintarkastusta ennemmin kokonaisuutena. Vaihto-omaisuuden kannalta sidosryhmien odotukset eivät siten ole tilintarkastajan näkökulmasta keskeisiä.

Critical Success and Failure Factors of Knowledge Management Implementation in a Large Multinational Company

More and more companies are interested in implementing knowledge management. However, the majority of knowledge management initiatives will fail to have any significant impact. In this study, theories regarding knowledge management implementation and adoption are investigated further. The objective of this study is to deepen understanding regarding the critical factors that contribute to successful knowledge management adoption in large multinational companies. The study is formulated around the following four research questions: 1. What are the key success and failure factors in knowledge management implementation? 2. How can knowledge management adoption be improved at the individual, group and organizational levels of the company? 3. What are the critical factors that hinder knowledge management adoption in the case company? 4. How can the case company promote the adoption of knowledge management among company personnel? The methodology used in this study is a combination of a literature review and an explanatory, exploratory, qualitative single-case study. The literature review answers the first and second research questions. Based on the literature review, a framework is presented to illustrate the factors contributing to the success of knowledge management implementation. The framework also links together knowledge management implementation and adoption. The third research question is answered by revealing the relevant findings from 21 expert interviews and 2 online questionnaires with 42 respondents in total. By comparing and contrasting the results of the literature review with the findings of the empirical case study, the fourth research question is answered. The concrete outcomes of this study are a framework to elucidate the factors contributing to the success of knowledge management implementation, a case study highlighting the issues that hinder knowledge management adoption within the case company, and recommendations for the case company.

Introducing Continuous Integration for C and C++ Software Development Projects on Linux Platform

Software integration is a stage in a software development process to assemble separate components to produce a single product. It is important to manage the risks involved and being able to integrate smoothly, because software cannot be released without integrating it first. Furthermore, it has been shown that the integration and testing phase can make up 40 % of the overall project costs. These issues can be mitigated by using a software engineering practice called continuous integration. This thesis work presents how continuous integration is introduced to the author's employer organisation. This includes studying how the continuous integration process works and creating the technical basis to start using the process on future projects. The implemented system supports software written in C and C++ programming languages on Linux platform, but the general concepts can be applied to any programming language and platform by selecting the appropriate tools. The results demonstrate in detail what issues need to be solved when the process is acquired in a corporate environment. Additionally, they provide an implementation and process description suitable to the organisation. The results show that continuous integration can reduce the risks involved in a software process and increase the quality of the product as well.

Kolme näkökulmaa yliopistoon : tutkimusta, opetusta vai palvelua?

Artikkelissa arvioidaan kolmea yliopistomallia: humboldtilaista, liberal education -mallia ja multidiversity -mallia.

Makeovermani - ny form av magi?

Kirjallisuusarvostelu

Syvällinen tapaustutkimusopas

Kirjallisuusarvostelu