Elinikäinen oppiminen ja koulutus murroksessa : NERA 2007

Elinikäisen oppimisen ja koulutuksen murroksesta keskusteltiin 15.-17. maaliskuussa Turun yliopiston kasvatustieteellisessä tiedekunnassa pidetyssä Nordic Educational Research Associationin (NERA) 35. kongressissa

Lifecourse socioeconomic status and type 2 diabetes : the role of chronic inflammation in the English Longitudinal Study of Ageing.

We examined the association between lifecourse socioeconomic status (SES) and the risk of type 2 diabetes at older ages, ascertaining the extent to which adult lifestyle factors and systemic inflammation explain this relationship. Data were drawn from the English Longitudinal Study of Ageing (ELSA) which, established in 2002, is a representative cohort study of ≥50-year olds individuals living in England. SES indicators were paternal social class, participants' education, participants' wealth, and a lifecourse socioeconomic index. Inflammatory markers (C-reactive protein and fibrinogen) and lifestyle factors were measured repeatedly; diabetes incidence (new cases) was monitored over 7.5 years of follow-up. Of the 6218 individuals free from diabetes at baseline (44% women, mean aged 66 years), 423 developed diabetes during follow-up. Relative to the most advantaged people, those in the lowest lifecourse SES group experienced more than double the risk of diabetes (hazard ratio 2.59; 95% Confidence Interval (CI) = 1.81-3.71). Lifestyle factors explained 52% (95%CI:30-85) and inflammatory markers 22% (95%CI:13-37) of this gradient. Similar results were apparent with the separate SES indicators. In a general population sample, socioeconomic inequalities in the risk of type 2 diabetes extend to older ages and appear to partially originate from socioeconomic variations in modifiable factors which include lifestyle and inflammation.

Drug loading of mesoporous silicon particles

Porous silicon (PSi) is a promising material to be utilized in drug delivery formulations. The release rate of the drug compound can be controlled by changing the pore properties and surface chemistry of PSi. The loading of a poorly soluble drug into mesoporous silicon particles enhances its dissolution in the body. The drug loading is based on adsorption. The attainable maximum loaded amount depends on the properties of the drug compound and the PSi material, and on the process conditions. The loading solvent also essentially affects the adsorption process. The loading of indomethacin into PSi particles with varying surface modification was studied. Solvent mixtures were applied in the loading, and the loaded samples were analyzed with thermal analysis methods. The best degree of loading was obtained using a mixture of dichloromethane and methanol. The drug loads varied from 7.7 w-% to 26.8 w-%. A disturbing factor in the loading experiments was the tendency of indomethacin to form solvates with the solvents applied. In addition, the physical form and stability of indomethacin loaded in PSi and silica particles were studied using Raman spectroscopy. In the case of silica, the presence of crystalline drug as well as the polymorph form can be detected, but the method proved to be not applicable for PSi particles.

Older consumers adopting information and communication technology: Evaluating opportunities for health care applications

The purpose of this dissertation is to analyse older consumers' adoption of information and communication technology innovations, assess the effect of aging related characteristic, and evaluate older consumers' willingness to apply these technologies in health care services. This topic is considered important, because the population in Finland (as in other welfare states) is aging and thus offers a possibility for marketers, but on the other hand threatens society with increasing costs for healthcare. Innovation adoption has been under research from several aspects in both organizational and consumer research. In the consumer behaviour, several theories have been developed to predict consumer responses to innovation. The present dissertation carefully reviews previous research and takes a closer look at the theory of planned behaviour, technology acceptance model and diffusion of innovations perspective. It is here suggested that there is a possibility that these theories can be combined and complemented to predict the adoption of ICT innovations among aging consumers, taking the aging related personal characteristics into account. In fact, there are very few studies that have concentrated on aging consumers in the innovation research, and thus there was a clear indent for the present research. ICT in the health care context has been studied mainly from the organizational point of view. If the technology is thus applied for the communication between the individual end-user and service provider, the end-user cannot be shrugged off. The present dissertation uses empirical evidence from a survey targeted to 55-79 year old people from one city in Southern-Carelia. The empirical analysis of the research model was mainly based on structural equation modelling that has been found very useful on estimating causal relationships. The tested models were targeted to predict the adoption stage of personal computers and mobile phones, and the adoption intention of future health services that apply these devices for communication. The present dissertation succeeded in modelling the adoption behaviour of mobile phones and PCs as well as adoption intentions of future services. Perceived health status and three components behind it (depression, functional ability, and cognitive ability) were found to influence perception of technology anxiety. Better health leads to less anxiety. The effect of age was assessed as a control variable, in order to evaluate its effect compared to health characteristics. Age influenced technology perceptions, but to lesser extent compared to health. The analyses suggest that the major determinant for current technology adoption is perceived behavioural control, and additionally technology anxiety that indirectly inhibit adoption through perceived control. When focusing on future service intentions, the key issue is perceived usefulness that needs to be highlighted when new services are launched. Besides usefulness, the perception of online service reliability is important and affects the intentions indirectly. To conclude older consumers' adoption behaviour is influenced by health status and age, but also by the perceptions of anxiety and behavioural control. On the other hand, launching new types of health services for aging consumers is possible after the service is perceived reliable and useful.

Biohajoavat kompleksinmuodostajat mekaanisen massan peroksidivalkaisussa

Mekaanisen massan peroksidivalkaisussa on perinteisesti käytetty kahta kompleksinmuodostajaa, jotka ovat dietyleenitriamiinipentaetikkahappo (DTPA) ja etyleenidiamiinipentaetikkahappo (EDTA). Kompleksinmuodostajat saavat aikaan hyvän kelatointituloksen muodostamalla valkaisulle haitallisten metalli-ionien kanssa kompleksin ja estäen näin metalli-ionien valkaisutulosta huonontavan vaikutuksen. Perinteiset kompleksinmuodostajat DTPA ja EDTA eivät kuitenkaan ole biohajoavia ja niiden epäillään irrottavan metalleja vesistöjen sedimenteistä. Työssä selvitettiin kolmen eri biohajoavan kompleksinmuodostajan valkaisuteho verrattuna perinteisiin kompleksinmuodostajiin. Laboratoriossa suoritetut pesukokeet osoittivat, että mikään biohajoava kompleksinmuodostaja ei saavuttanut samaa pesutehoa kuin perinteiset kompleksinmuodostajat. Valkaisukokeet kuitenkin osoittivat, että biohajoava kompleksinmuodostaja ISA pääsi hyvin lähelle perinteisten kompleksinmuodostajien valkaisutuloksia suoritettaessa valkaisu siten, että massa esipestään kompleksinmuodostajalla ja sen jälkeen valkaistaan vakiokemikaaliannoksella alkalina ollessa natriumhydroksidi. Kaksi muuta biohajoavaa kompleksinmuodostajaa, ISA+EDDS ja HAS, eivät saavuttaneet samaa tasoa. HAS toimi kyllä stabilaattorina, muttei pystynyt nostamaan massan vaaleutta.

Sähköiseen taloushallintoon siirtymiseen liittyvät mahdollisuudet ja ongelmat

Sähköinen taloushallinto on ollut Suomessa käytössä kymmenisen vuotta. Suuryritysten taloushallinto onkin nykyisin lähes kokonaan sähköisessä muodossa, mutta ennakko-odotuksista huolimatta sähköiseen taloushallintoon siirtyminen on ollut pk-sektorin yrityksissä ja tilitoimistoissa olettetua hitaampaa. Tilanne on kuitenkin muuttumassa, maan suurimmat tilitoimistot tarjoavat sähköistä palvelua asiakkailleen, mikä näkyy taloushallinnon palvelumarkkinoilla voimakkaasti ja asettaa varsinkin pienimmät tilitoimistot haastavaan tilanteeseen, jossa asiakkaille pitäisi pystyä tarjoamaan kirjanpitopalveluja sähköisessä muodossa, laajennetun palvelukonseptin mukaisesti. Pääpaino taloushallinnon ulkoistamisessa on ollut kirjanpito- ja palkka-asioissa, mutta pk-sektorin yritykset ovat entistä halukkaampia laajentamaan ulkoistuspalveluna hankittavaksi myös päätöksen tekoa tukevia prosessejaan, kuten johdon raportointia, budjetointia ja ennusteita. Erilaisten taloushallintopalveluiden kysyntä kasvaa ja tilitoimistojen on kehitettävä ja laajennettava palvelutarjontaansa kysyntään vastatakseen. Myös viranomaistahoilta tulee painetta tilitoimistojen kirjanpitoprosessien kehittämiseksi sähköiseen muotoon. Sähköistyminen etenee kuitenkin edelleen hitaastai niin tilitoimistoissa kuin pk-yritysten keskuudessakin. Kehitystä hidastavat monet tekijät, kuten sähköisten laskujen standardoinnin hitaus ja asenneongelmat. Tilitoimistoissa pidetään resursseja rajallisina, osaamista puuttellisena ja katsotaan jo olemassa olevan liiketoiminnan pyörittämisen vievän ajan ja voimavarat liiketoiminnan kehtittämiseltä. Sähköinen taloushallinto kuitenkin yksinkertaistaa ja helpottaa taloushallinnon prosesseja. Se tarjoaa välineet kokonaisvaltaisempaan raportointiin ja mahdollistaa laajemman palvelutarjonnan, myös sisäisen laskennan osalta. Tilitoimistoilla on avaimet käsissään sekä sähköiseen taloushallintoon siirtymiseen että kokonaisvaltaisen taloushallintopalvelun osalta. Kuitenkaan niitä ei haluta, osata tai pelätään käyttää liiketoiminnan kehittämiseen, vaikka pk-sektorin yritykset ovat enenenvässä määrin kiinnostuneet taloushallintonsa kokonaisvaltaisesta ulkoistamisesta ja haluavat saada apua myös sisäisen laskennan kysymyksiin. Tässä tutkimuksessa haetaan ratkaisumahdollisuuksia sähköiseen taloushallintoon siirtymiseen liittyviin onglemiin.

Developing an Improved System for Allocating Support Unit Costs to Business Units

The objective of this study is to develop an improved support unit cost allocation system for a medium-sized technology company, and to examine which options for overhead cost accounting exist. The study begins with presenting the terminology and methods associated with overhead cost accounting and responsibility accounting. Also the most common challenges and resulting benefits of overhead cost allocation system development are brought up. As one research method two case studies were conducted for benchmarking purposes. These external cases are compared with the principal company’s cost allocation system and reflected against the theoretical background. In the empirical section interviews were used as the primary source of information alongside self studying principal company’s old cost allocation method. Interviews revealed the main weaknesses of the old system and proposals for a new one, which were utilized in setting targets for developing the new system. As a result of the development process an improved support unit cost allocation system was realized for year 2009. The new system is able to handle support unit costs in more detail enhancing the transparency and fairness of resulting cost allocations. Parts of support unit costs are now seen as business units’ own costs rather than group-level overhead. Also recommendations for further development are made after analyzing how well the targets were reached.

The Management of Intellectual Capital in the Early Phases of Project Marketing

This study aims at enhancing understanding and deriving new constructs about the management of intellectual capital in the early phases of project marketing. The research methodology employed is deductive; conceptual reasoning is based on existing literature. The study's knowledge base is drawn from the bodies of literature dealing with project, relationship, and industrial marketing, as well as from the literature dealing with mechanical engineering, network approach, systems selling, R&D, project portfolio, strategic, financial, and knowledge management. As a result, three processes, 32 summaries and 19 conclusions give to the management of intellectual capital meaning in the context of project marketing. These conclusions and synthesis are proposed to improve the existing concepts and models in project marketing.

Environmental policy instruments concerning industrial end-use energy efficiency

Energy efficiency and saving energy are the main question marks when thinking of reducing carbon dioxide emissions or cutting costs. The objective of thesis is to evaluate policy instruments concerning end-use energy efficiency of heavy industry in European Union. These policy instruments may be divided in various ways, but in this thesis the division is to administrative, financial, informative and voluntary instruments. Administrative instruments introduced in this thesis are Directive on Integrated Pollution Prevention and Control, Directive on Energy End-use Efficiency and Energy Services, and Climate and Energy Package. Financial means include energy and emission taxation, EU Emission Trading Scheme and diverse support systems. Informative instruments consist of horizontal BAT Reference Document for Energy Efficiency, as well as substantial EU documents including Green Paper on Energy Efficiency, Action Plan for Energy Efficiency and An Energy Policy for Europe. And finally, voluntary instruments include environmental managements systems like ISO 14001 and EMAS, energy auditing and benchmarking. The efficiency of different policy instruments vary quite a lot. Informative instruments lack the commitment from industry and are thus almost ineffective, contrary to EU Emission Trading Scheme, which is said to be the solution to climate problems. The efficiency of administrative means can be placed between those mentioned and voluntary instruments are still quite fresh to be examined fruitfully. However, each instrument has their potential and challenges. Cases from corporate world strengthen the results from theoretical part. Cases were written mainly on the basis of interviews. The interviewees praised the energy efficiency contract of Finnish industry, but the EU ETS takes the leading role of policy instruments. However, for industry the reductions do not come easily.

Kokonaiskustannusajattelu hankintastrategian muodostamisen tukena

Työn tavoitteena on syventää ymmärrystä siitä, miten hankintatoimi voi hyödyntää kokonaiskustannusajattelua hankintastrategiaan liittyvien päätösten, kuten toimittajamäärän ja toimittajavalinnan tukena. Työn tarkoituksena on kehittää case- yrityksen kaapelituoteryhmälle kokonaiskustannusmalli ja antaa suosituksia tämän tuoteryhmän hankintaan soveltuvasta hankintastrategiasta. Tutkimus on luonteeltaan laadullinen ja se jakaantuu teoreettiseen ja empiiriseen osaan. Teoreettinen tutkimus perustuu kirjallisuustutkimukseen kokonaiskustannusajattelun, hankintastrategian osatekijöiden ja hankintastrategian muodostamisen teorioista. Empiirinen tutkimus on metodologialtaan kuvaileva ja vertaileva tapaustutkimus, jossa keskitytään kaapeleiden hankintaan. Empiirisessä osassa selvitetään kaapeleiden hankinnan nykytila, muodostetaan kokonaiskustannusmalli kaapeleille ja määritetään tärkeimmät kaapeleiden hankinnan kustannuksia aiheuttavat tekijät sekä muut hankintastrategian muodostamisessa huomioitavat tekijät. Hankintatoimi voi hyödyntää kokonaiskustannusajattelua useiden eri hankintapäätösten tukena. Tutkimuksessa kokonaiskustannusanalyysin avulla vertailtiin valmistajien ja tukkuliikkeiden välisiä kokonaiskustannuksia. Analyysin pohjalta valmistajien todettiin olevan kokonaiskustannuksiltaan huomattavasti edullisempia kaapelitoimittajia kuin tukkuliikkeet. Kokonaiskustannusanalyysi auttoi myös osoittamaan, että tukkuliikkeiden käyttö nykyisellä toimintamallilla on kannattamatonta ja, ettei tukkuliikkeiden palveluja hyödynnetä parhaalla mahdollisella tavalla.