Information System Consolidation in a Multinational Corporation

Tietojärjestelmien konsolidointi on eräs vallalla olevista trendeistä, jonka avulla yritykset parantavat järjestelmiensä hallittavuutta sekä kustannustehokkuutta. Tutkimuksen tarkoituksena oli analysoida monikansallisen yrityksen tietojärjestelmän konsolidointiprojektia. Tavoitteena oli kuvata projektissa käytetty konsolidointimalli sekä evaluoida syntyneitä liiketoiminnallisia vaikutuksia. Työn teoreettisessa osassa esitellään tietojärjestelmien hallintaan sekä konsolidointiin vaikuttavia perustekijöitä. Lisäksi analysoidaan merkittäviä liiketoiminnallisia etuja,jotka konsolidointi mahdollistaa. Työn empiirisessä osassa kuvataan yrityksen näkökulmasta konsolidointiin johtavia syitä, projektin kulkua sekä saavutettuja liiketoiminnallisia hyötyjä. Työn tulokset osoittavat, että konsolidoimalla tietojärjestelmiään yritys pystyy parantamaan tehokkuuttaan, palveluastettaan sekä liiketoiminnallista joustavuuttaan monin eri tavoin. Työssä esitettyä konsolidointimallia sekä analyysia liiketoiminnallisista vaikutuksista voidaan hyödyntää tulevien projektien suunnittelussa ja toteutuksessa.

Governance by Contract? The impact of the International Finance Corporation's Social Conditionality on Worker Organization and Social Dialogue

This study considers the question of the relationship between private labour regulation and workers' capacity to take collective action through the lens of an empirical study of the International Finance Corporation's (IFC) 'performance standards' system of social and environmental conditionality. The study covered some 150 IFC client businesses in four world regions, drawing on data made public by the IFC as well as the results of a dedicated field survey that gathered information directly from workers, managers and union representatives. The study found that the application of the performance standards system has had remarkably little impact on union membership and social dialogue. In those few cases where change could be causally linked to the standards, the effect depended on the presence of workers' organizations that already had the capacity to take effective action on behalf of their members. The study also uncovered some prima facie evidence of breaches of freedom of association rights occurring with no reaction from IFC. The study concludes that the lack of impact is largely due to the private contractual structure that supposedly guarantees standards compliance.

Profit repatriation of a Polish subsidiary from tax planning point of view of an international corporation

The main purpose of this study was to examine and compare the possibilities of profit repatriation from the point of view of tax planning of an international corporation, in such a case that a Finnish parent company has a subsidiary in Poland. The main research problem was divided into two sub research problems: 1) to examine concepts and principles of international taxation and tax planning from the point of view of international corporations and 2) to discuss the main features of Polish Companies-, Accounting- and Tax Act from the point of view a Finnish parent company. The research method of this study is mainly decision making, comparative analysis. In this study have been discussed the possibilities of international profit repatriation for supporting the decision making of the management of a Finnish parent company. In addition different repatriation possibilities have been compared. In this study has been noticed that a Finnish parent company can repatriate profit of its Polish subsidiary either directly as dividends or by using indirect methods such as interests, royalties, management fees and transfer pricing of goods. The total tax burden of dividends is heavier than the tax burden of indirect methods. It was also concluded that during the last years the Polish legislation has been renewed in order to prevent hidden dividend distribution. This has been done by implementing new rules of transfer pricing and thin capitalization.

Síndrome de Parry-Romberg: achados nas sequências avançadas de ressonância magnética - relato de caso

Síndrome de Parry-Romberg é uma doença rara caracterizada por atrofia hemifacial progressiva associada a outras alterações sistêmicas, dentre elas, neurológicas. Atualmente, são poucos os trabalhos que exploraram sequências avançadas em ressonância magnética nesta enfermidade. Neste artigo, relatamos o caso de um paciente com 45 anos e descrevemos os achados de ressonância magnética estrutural e em sequências avançadas, correlacionando com dados fisiopatológicos.

Creating dynamic continuous improvement system for Larox Corporation

Today´s organizations must have the ability to react to rapid changes in the market. These rapid changes cause pressure to continuously find new efficient ways to organize work practices. Increased competition requires businesses to become more effective and to pay attention to quality of management and to make people to understand their work's impact on the final result. The fundamentals in continmuois improvement are systematic and agile tackling of indentified individual process constraints and the fact tha nothin finally improves without changes. Successful continuous improvement requires management commitment, education, implementation, measurement, recognition and regeneration. These ingredients form the foundation, both for breakthrough projects and small step ongoing improvement activities. One part of the organization's management system are the quality tools, which provide systematic methodologies for identifying problems, defining their root causes, finding solutions, gathering and sorting of data, supporting decision making and implementing the changes, and many other management tasks. Organizational change management includes processes and tools for managing the people in an organizational level change. These tools include a structured approach, which can be used for effective transition of organizations through change. When combined with the understanding of change management of individuals, these tools provide a framework for managing people in change,

Martin Bucer : Schriften zu Kirchengütern und Briefe

Kirjallisuusarvostelu

O ens realissimum e a existência: notas sobre o conceito de impessoalidade em Ser e Tempo, de Martin Heidegger

Neste artigo examinamos a noção de impessoalidade (das Man), apresentada em Ser e Tempo, de Martin Heidegger. Tomando como via interpretativa a análise de uma comparação estabelecida por Heidegger entre o das Man e o conceito de ens realissimum, sustenta-se que a impessoalidade possui uma função ontológica central no programa da ontologia fundamental. O modo de ser impessoal representa a fonte elementar de toda inteligibilidade, de modo análogo ao modo como o conceito de ens realissimum, na tradição ontoteológica, significou o fundamento de determinação de coisas em geral. Assim, o paralelo entre as noções de impessoalidade e ens realissimum permite captar a natureza social da projeção de ser pela compreensão de ser que caracteriza o ser humano.

Totuuden kakkua viipaloimassa : vastaus Martin Kuschille

Nimekkeen selitys: Vastaus artikkeliin Koko totuus totuudesta, Tiede & edistys -lehdessä 4/91.