Developing co-operation of business units – exploring synergies and a joint business model

The purpose of this study was to develop co-operation between business units of the company operating in graphic industry. The development was done by searching synergy opportunities between these business units. The final aim was to form a business model, which is based on co-operation of these business units.The literature review of this thesis examines synergies and especially the process concerning the search and implementation of synergies. Also the concept of business model and its components are examined. The research was done by using qualitative research method. The main data acquiring method to the empirical part was theme interviews. The data was analyzed using thematisation and content analysis.The results of the study include seven identified possible synergies and a business model, which is based on the co-operation of the business units. The synergy opportunities are evaluated and the implementation order of the synergies is suggested. The presented synergies create the base for the proposed business model.

Of pearls and pigs : a conceptual-semantic Tiernet approach to formal representation of structure and variation of phraseological units

"Helmiä sioille", pärlor för svin, säger man på finska om någonting bra och fint som tas emot av en mottagare som inte vill eller har ingen förmåga att förstå, uppskatta eller utnyttja hela den potential som finns hos det mottagna föremålet, är ointresserad av den eller gillar den inte. För sådana relativt stabila flerordiga uttryck, som är lagrade i språkbrukarnas minnen och som demonstrerar olika slags oregelbundna drag i sin struktur använder man inom lingvistiken bl.a. termerna "idiom" eller "fraseologiska enheter". Som en oregelbundenhet kan man t.ex. beskriva det faktum att betydelsen hos uttrycket inte är densamma som man skulle komma till ifall man betraktade det som en vanlig regelbunden fras. En annan oregelbundenhet, som idiomforskare har observerat, ligger i den begränsade förmågan att varieras i form och betydelse, som många idiom har jämfört med regelbundna fraser. Därför talas det ofta om "grundform" och "grundbetydelse" hos idiom och variationen avses som avvikelse från dessa. Men när man tittar på ett stort antal förekomstexempel av idiom i språkbruk, märker man att många av dem tillåter variation, t.o.m. i sådan utsträckning att gränserna mellan en variant och en "grundform" suddas ut, och istället för ett idiom råkar vi plötsligt på en "familj" av flera besläktade uttryck. Allt detta väcker frågan om hur dessa uttryck egentligen ska vara representerade i språket. I avhandlingen utförs en kritisk granskning av olika tidigare tillvägagångssätt att beskriva fraseologiska enheter i syfte att klargöra vilka svårigheter deras struktur och variation erbjuder för den lingvistiska teorin. Samtidigt presenteras ett alternativt sätt att beskriva dessa uttryck. En systematisk och formell modell som utvecklas i denna avhandling integrerar en beskrivning av idiom på många olika språkliga nivåer och skildrar deras variation i form av ett nätverk och som ett resultat av samspel mellan idiomets struktur och kontexter där det förekommer, samt av interaktion med andra fasta uttryck. Modellen bygger på en fördjupande, språkbrukbaserad analys av det finska idiomet "X HEITTÄÄ HELMIÄ SIOILLE" (X kastar pärlor för svin).

Energetic sustainability of three arabica coffee growing systems used by family farming units in Espírito Santo state

Three growing systems of Arabica coffee were evaluated under the energy perspective, in the state of Espírito Santo in Brazil. The systems are conventional cultivation (CC), cultivation with good agricultural practices (CGP) and organic farming (OF). It was made a comparison of the energy flows within these three systems to show sustainable levels of each one based on production average data of several family-farming units. Therefore, we analyzed crop yield, total energy efficiency reverse (TEER), energy efficiency of ripe coffee (EERC) and non-renewable energy efficiency (NREE). OF system had values for TEER, EERC and NREE of 3.3 4.7 and 7.9 respectively. Yet CC showed values of 1.8, 1.9 and 1.6 for TEER, EERC and NREE respectively. Furthermore, CGP presented values for TEER, EERC and NREE of 0.7, 1.3 and 1.4 respectively. The highest yield was observed in CGP, reaching an amount of 1794 kg ha-1(17,455 MJ); however, this system expends more energy than it converts. Thus, over those points, OF is the most sustainable system.

Comparative study between patients with acute appendicitis treated in primary care units and in emergency hospitals

Objective: To retrospectively analyze the relationship of time of care, combined with possible post-appendectomy complications, with the promptness of transfer of patients seen in Emergency Care Units (UPA) to the emergency hospital.Methods: We analyzed patients with preoperative diagnosis of acute appendicitis undergoing appendectomy from January to July 2012. Patients were divided into two groups according to the site of the first care. Group A included patients who received initial care directly in the emergency department of the Lourenço Jorge County Hospital (HMLJ) and group B consisted of patients seen in the UPA and forwarded to HMLJ to undergo surgical treatment.Results: the average time between initial treatment and surgery in group A was 29 hours (SD = 21.95) and 54 hours in group B (SD = 54.5). Considering the onset of symptoms, the patients in group A were operated on average 67 hours after (SD = 42.55), while group B, 90 hours (SD = 59.58). After the operation, patients in group A were hospitalized, on average, for 94 hours (SD = 73.53) and group B, 129 hours (SD = 193.42).Conclusion: there was no significant difference in the time elapsed between the onset of symptoms, initial treatment and early surgical treatment, or time elapsed between surgery and discharge.

Growth and development of honey weed based on days or thermal units

This work was carried out with the objective of evaluating the growth and development of honey weed (Leonurus sibiricus) based on days or thermal units (growing degree days). Thus, two independent trials were developed to quantify the phenological development and total dry mass accumulation in increasing or decreasing photoperiod conditions. Considering only one growing season, honey weed phenological development was perfectly fit to day scale or growing degree days, but with no equivalence between seasons, with the plants developing faster at increasing photoperiods, and flowering 100 days after seeding. Even day-time scale or thermal units were not able to estimate general honey weed phenology during the different seasons of the year. In any growing condition, honey weed plants were able to accumulate a total dry mass of over 50 g per plant. Dry mass accumulation was adequately fit to the growing degree days, with highlights to a base temperature of 10 ºC. Therefore, a higher environmental influence on species phenology and a lower environmental influence on growth (dry mass) were observed, showing thereby that other variables, such as the photoperiod, may potentially complement the mathematical models.

Initial growth and development of southern sandbur based on thermal units

Availability of basic information on weed biology is an essential tool for designing integrated management programs for agricultural systems. Thus, this study was carried out in order to calculate the base temperature (Tb) of southern sandbur (Cenchrus echinatus), as well as fit the initial growth and development of the species to accumulated thermal units (growing degree days - GDD). For that purpose, experimental populations were sown six times in summer/autumn conditions (decreasing photoperiod) and six times in winter/spring condition (increasing photoperiod). Southern sandbur phenological evaluations were carried out, on alternate days, and total dry matter was measured when plants reached the flowering stage. All the growth and development fits were performed based on thermal units by assessing five base temperatures, as well as the absence of it. Southern sandbur development was best fit with Tb = 12 ºC, with equation y = 0,0993x, where y is the scale of phenological stage and x is the GDD. On average, flowering was reached at 518 GDD. Southern sandbur phenology may be predicted by using mathematical models based on accumulated thermal units, adopting Tb = 12 ºC. However, other environmental variables may also interfere with species development, particularly photoperiod.

Growth and development of sourgrass based on days or thermal units

This work was carried out with the objective of evaluating growth and development of sourgrass (Digitaris insularis) based on days or thermal units (growing degree days - GDD). Two independent trials were developed aiming to quantify the species' phenological development and total dry matter accumulation in increasing or decreasing photoperiod conditions. Plants were grown in 4 L plastic pots, filled with commercial substrate, adequately fertilized. In each trial, nine growth evaluations were carried out, with three replicates. Phenological development of sourgrass was correctly fit to time scale in days or GDD, through linear equation of first degree. Sourgrass has slow initial growth, followed by exponential dry matter accumulation, in increasing photoperiod condition. Maximum total dry matter was 75 and 6 g per plant for increasing and decreasing photoperiod conditions, respectively. Thus, phenological development of sourgrass may be predicted by mathematical models based on days or GDD; however, it should be noted that other environmental variables interfere on the species' growth (mass accumulation), especially photoperiod.

Growth and Development of Purple Nutsedge Based on Days or Thermal Units

This work was carried out with the objective of elaborating mathematical models to predict growth and development of purple nutsedge (Cyperus rotundus) based on days or accumulated thermal units (growing degree days). Thus, two independent trials were developed, the first with a decreasing photoperiod (March to July) and the second with an increasing photoperiod (August to November). In each trial, ten assessments of plant growth and development were performed, quantifying total dry matter and the species phenology. After that, phenology was fit to first degree equations, considering individual trials or their grouping. In the same way, the total dry matter was fit to logistic-type models. In all regressions four temporal scales possibilities were assessed for the x axis: accumulated days or growing degree days (GDD) with base temperatures (Tb) of 10, 12 and 15 oC. For both photoperiod conditions, growth and development of purple nutsedge were adequately fit to prediction mathematical models based on accumulated thermal units, highlighting Tb = 12 oC. Considering GDD calculated with Tb = 12 oC, purple nutsedge phenology may be predicted by y = 0.113x, while species growth may be predicted by y = 37.678/(1+(x/509.353)-7.047).

Production unit’s overhead cost allocation with activity-based costing in food industry enterprise

The main objective of this Master’s thesis is to develop a cost allocation model for a leading food industry company in Finland. The goal is to develop an allocation method for fixed overhead expenses produced in a specific production unit and create a plausible tracking system for product costs. The second objective is to construct an allocation model and modify the created model to be suited for other units as well. Costs, activities, drivers and appropriate allocation methods are studied. This thesis is started with literature review of existing theory of ABC, inspecting cost information and then conducting interviews with officials to get a general view of the requirements for the model to be constructed. The familiarization of the company started with becoming acquainted with the existing cost accounting methods. The main proposals for a new allocation model were revealed through interviews, which were utilized in setting targets for developing the new allocation method. As a result of this thesis, an Excel-based model is created based on the theoretical and empiric data. The new system is able to handle overhead costs in more detail improving the cost awareness, transparency in cost allocations and enhancing products’ cost structure. The improved cost awareness is received by selecting the best possible cost drivers for this situation. Also the capacity changes are taken into consideration, such as usage of practical or normal capacity instead of theoretical is suggested to apply. Also some recommendations for further development are made about capacity handling and cost collection.

Effect of exercise training on Ca2+ release units of left ventricular myocytes of spontaneously hypertensive rats

In cardiomyocytes, calcium (Ca2+) release units comprise clusters of intracellular Ca2+ release channels located on the sarcoplasmic reticulum, and hypertension is well established as a cause of defects in calcium release unit function. Our objective was to determine whether endurance exercise training could attenuate the deleterious effects of hypertension on calcium release unit components and Ca2+ sparks in left ventricular myocytes of spontaneously hypertensive rats. Male Wistar and spontaneously hypertensive rats (4 months of age) were divided into 4 groups: normotensive (NC) and hypertensive control (HC), and normotensive (NT) and hypertensive trained (HT) animals (7 rats per group). NC and HC rats were submitted to a low-intensity treadmill running protocol (5 days/week, 1 h/day, 0% grade, and 50-60% of maximal running speed) for 8 weeks. Gene expression of the ryanodine receptor type 2 (RyR2) and FK506 binding protein (FKBP12.6) increased (270%) and decreased (88%), respectively, in HC compared to NC rats. Endurance exercise training reversed these changes by reducing RyR2 (230%) and normalizing FKBP12.6 gene expression (112%). Hypertension also increased the frequency of Ca2+ sparks (HC=7.61±0.26 vs NC=4.79±0.19 per 100 µm/s) and decreased its amplitude (HC=0.260±0.08 vs NC=0.324±0.10 ΔF/F0), full width at half-maximum amplitude (HC=1.05±0.08 vs NC=1.26±0.01 µm), total duration (HC=11.51±0.12 vs NC=14.97±0.24 ms), time to peak (HC=4.84±0.06 vs NC=6.31±0.14 ms), and time constant of decay (HC=8.68±0.12 vs NC=10.21±0.22 ms). These changes were partially reversed in HT rats (frequency of Ca2+ sparks=6.26±0.19 µm/s, amplitude=0.282±0.10 ΔF/F0, full width at half-maximum amplitude=1.14±0.01 µm, total duration=13.34±0.17 ms, time to peak=5.43±0.08 ms, and time constant of decay=9.43±0.15 ms). Endurance exercise training attenuated the deleterious effects of hypertension on calcium release units of left ventricular myocytes.

Unités de mesure : [décrets du 3 mai 1961, du 26 février 1982 et du 24 avril 1975]

Collection : Journal officiel de la République française ; brochure 1194