888 resultados para spend hen


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Tämä kandidaatintyö käsittelee MRP-ympäristöön liittyviä epävarmuuksia ja niiden hallintaa. Työssä esitellään MRP ja sen suhde tuotannonsuunnitteluun. Tämän jälkeen MRP:hen liittyvät epävarmuudet jaetaan loogisiin kokonaisuuksiin ja eritellään kirjallisuuden perusteella niiden vaikutuksia yrityksen ja MRP:n suorituskykyyn. Viimeisenä esitellään keinoja, joilla epävarmuuksia voidaan hallita. MRP-ympäristön epävarmuudet voidaan jakaa ulkoisiin ja sisäisiin epävarmuuksiin. Ulkoiset epävarmuudet johtuvat yrityksen ulkopuolisista tekijöitä kuten kysynnästä ja toimituksista. Sisäiset epävarmuudet puolestaan johtuvat yrityksen sisäisistä tekijöistä kuten saannosta tai läpimenoajoista. Nämä epävarmuudet johtavat kustannusten kasvamiseen, toimitusten viivästymiseen ja tuotannon ja tuotantosuunnitelmien hermostuneisuuteen. Epävarmuuksien hallintaan on tunnistettu useita eri menetelmiä: varmuusvarastot, varmuusläpimenoajat, MPS:n jäädyttäminen ja suunnitteluhorisontin valinta, hedging, saantotekijät, ylituotanto ja täydennyserien sopiva valinta. Kukin näistä hallintakeinoista soveltuu parhaiten tietyn epävarmuuden hallintaan. Kullakin hallintakeinolla on myös haitallisia vaikutuksia MRP-järjestelmän toiminnalle.

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The objective of this Master’s thesis is to create a calculation model for working capital management in value chains. The study has been executed using literature review and constructive research methods. Constructive research methods were mainly modeling. The theory in this thesis is founded in research articles and management literature. The model is developed for students and researchers. They can use the model for working capital management and comparing firms to each other. The model can also be used to cash management. The model tells who benefits and who suffers most in the value chain. Companies and value chains cash flows can be seen. By using the model can be seen are the set targets really achieved. The amount of operational working capital can be observed. The model enables user to simulate the amount of working capital. The created model is based on cash conversion cycle, return on investment and cash flow forecasting. The model is tested with carefully considered figures which seem to be though realistic. The modeled value chain is literally a chain. Implementing this model requires from the user that he/she have some kind of understanding about working capital management and some figures from balance sheet and income statement. By using this model users can improve their knowledge about working capital management in value chains.

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Vuoden 1999 perustuslakiuudistus jätti jälkeensä oikeusristiriitoja sotilasoikeudenhoidon kans-sa. Perusoikeuksien korostuminen ylemmässä hierarkiassa johti sotilaskurinpitolain uudistustar-peeseen. Puolustusvoimissa toteutetaan viisi tuhatta esitutkintaa vuodessa, eli sotilasoikeuden-hoito on varsin olennainen osa puolustusvoimien rauhan ajan tehtäviä. Sotilaskurinpitolain uudis-tuksen vaikutusten huomioiminen on olennaista sekä virkamiesten, että asevelvollisuuttaan suo-rittavien varusmiesten perusoikeuksien toteutumisen kannalta. Tutkimuksen kohteena on kurinpitomenettelyn toteutus, kurinpitomenettelyyn osallistuvien hen-kilöiden oikeudet ja velvollisuudet, oikeusturvakeinot, lakiuudistuksen sisältö ja lakiuudistuksen vaikutukset. Päätutkimuskysymykseni on: miten kurinpitolainsäädännön uudistus vaikuttaa ku-rinpitomenettelyn toteutukseen kokonaisuutena? Tutkimusmenetelmä on oikeusdogmatiikka, jonka tehtävänä on tulkita ja systematisoida lainsäädäntöä. Tutkimuksen lähteinä ovat hallituk-sen esitykset, ajantasainen lainsäädäntö ja puolustusvoimien sisäiset ohjeet ja määräykset kurin-pitomenettelyyn liittyen. Tutkimuksessa selvisi, että tulevaisuudessa yksilön oikeusturva paranee huomattavasti uuden kaksiportaisen muutoksenhakumenettelyn ansiosta, jossa muutoksenhakuaika pitenee ja muu-toksenhakuoikeus laajenee myös nykyisiin kurinpito-ojennuksiin. Aiheettomasti rangaistulle henkilölle tulee oikeus rahalliseen hyvitykseen. Vääpelin asema kurinpitoesimiehenä korostuu toimivaltuuksien laajentamisen myötä. Tulevaisuuden ongelmana on, että muutoksenhakumenet-telyn luoma työmäärä voi lähteä hallitsemattomaan kasvuun tulevaisuudessa.

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Julkaisussa: Novus Atlas. Vol. I

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Reactive arthritis (ReA) is an inflammatory joint disease triggered by certain bacterial infections e.g. gastroenteritis caused by Salmonella. ReA is strongly associated to HLA-B27. However, the mechanism behind this association is unknown but it is suggested that the bacteria or bacterial compartments persist in the body. In this study, it was investigated whether the intracellular signaling is altered in HLA-B27- transfected U937 monocytic macrophages. Moreover, the contribution of HLA–B27 heavy chain (HC) misfolding was of interest. The study revealed that p38 activity plays a crucial role in controlling intracellular Salmonella Enteritidis in U937 cells. The replication of intracellular bacteria was dependent on p38 kinase and the activity of p38 was dysregulated in HLA-B27- transfected cells expressing misfolding heavy chains (HCs). Also the double-stranded RNA -dependent kinase (PKR) that modifies p38 signaling was overexpressed and hypophosphorylated upon infection and lipopolysaccharide stimulation. The expression of CCAAT enhancer binding protein beta (C/EBPβ) was found to be increased after infection and stimulation. Increased amount of full length human antigen R (HuR), disturbed HuR cleavage and reduced dependence on PKR after infection were observed. All the findings were linked to HLA-B27 HCs containing misfoldingassociated glutamic acid 45 (Glu45) at the peptide binding groove. The results indicate that the expression of HLA-B27 modulates the intracellular environment of U937 monocytic macrophages by altering signaling. This phenomenon is at least partially associated to the HLA-B27 misfolding. These observations offer a novel explanation how HLA-B27 may modulate inflammatory response induced by ReA-triggering bacteria.

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Undernutrition of dams and pups disrupts the retrieval efficiency of mothers. However, if the mothers are assessed in their home cages, they spend more time with their litters. In the present study the effect of test conditions on pup retrieval behavior of mothers receiving a 25% (well-nourished group) and 8% casein diet (undernourished group) was examined. In agreement with previous studies, undernourished mothers spent more time with their litters than well-nourished dams as lactation proceeded. Pup retrieval behavior varied with test conditions. In the first experiment, the maternal behavior of dams was assessed by the standard procedure (pups were separated from their mother and scattered over the floor of the home cage). The mother was then returned and the number of retrieved pups was recorded. From day 3 to 8, the retrieval efficiency of undernourished dams decreased, while the retrieval efficiency of well-nourished mothers did not vary. In the second experiment, mothers were subjected to a single retrieval test (on day 9 of lactation) using the procedure described for experiment 1. No difference between well-nourished and undernourished mothers was observed. In the third experiment, seven-day-old pups were separated from the mothers and returned individually to a clean home cage. Dietary treatment did not affect the retrieval efficiency. However, undernourished dams reconstructed the nest more slowly than did well-nourished dams. Taken together, these results suggest that pup retrieval behavior of the undernourished mother is not impaired by dietary restriction when the maternal environment is disturbed minimally.

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Medium value purchases make up a vast portion of organisations’ purchases. Medium value purchases differ from large purchases that the purchases value is smaller and quantity higher. They are not managed efficiently if they are managed as large purchases. However, they should not be managed as small purchases as they have savings possibilities that are not obtained with a process that is designed for small purchases. This study offers a solution for medium value spend management. The solution is tactical sourcing. The tactical sourcing is designed for Tieto Corporation’s need and it was influenced by Six Sigma methods and tools.

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Objective of the thesis is to create a value based pricing model for marine engines and study the feasibility of implementing such model in the sales organization of a specific segment in the case company’s marine division. Different pricing strategies, concept of “value”, and how perceptions of value can be influenced through value based marketing are presented as theoretical background for the value based pricing model. Forbis and Mehta’s Economic Value to Customer (EVC) was selected as framework to create the value based pricing model for marine engines. The EVC model is based on calculating and comparing life-cycle costs of the reference product and competing products, thus showing the quantifiable value of the company’s own product compared to competition. In the applied part of the thesis, the components of the EVC model are identified for a marine diesel engine, the components are explained, and an example calculation created in Excel is presented. When examining the possibilities to implement in practice a value based pricing strategy based on the EVC model, it was found that the lack of precise information on competing products is the single biggest obstacle to use EVC exactly as presented in the literature. It was also found that sometimes necessary communication channels are missing and that there is simply a lack of interest from some clients and product end-users part to spend time on studying the life-cycle costs of the product. Information on the company’s own products is however sufficient and the sales force is capable to communicate to sufficiently high executive levels in the client organizations. Therefore it is suggested to focus on quantifying and communicating the company’s own value proposition. The dynamic nature of the business environment (variance in applications in which engines are installed, different clients, competition, end-clients etc.) means also that each project should be created its own EVC calculation. This is demanding in terms of resources needed, thus it is suggested to concentrate on selected projects and buyers, and to clients where the necessary communication channels to right levels in the customer organization are available. Finally, it should be highlighted that as literature suggests, implementing a value based pricing strategy is not possible unless the whole business approach is value based.

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The actin cytoskeleton is a dynamic structure that determines cell shape. Actin turnover is mandatory for migration in normal and malignant cells. In epithelial cancers invasion is frequently accompanied by epithelial to mesenchymal transition (EMT). In EMT, cancer cells acquire a migratory phenotype through transcriptional reprogramming. EMT requires substantial re-organization of actin. During the past decade, new actin regulating proteins have been discovered. Among these are members of the formin family. To study formin expression in tissues and cells, antibodies for detection of formin proteins FMNL1 (Formin-like protein 1), FMNL2 (Formin-like protein 2) and FHOD1 (Formin homology 2 domain containing protein 1) were used. The expression of formins was characterized in normal tissues and selected cancers using immunohistochemistry. The functional roles of formins were studied in cancer cell lines. We found that FMNL2 is widely expressed. It is a filopodial component in cultured melanoma cells. In clinical melanoma, FMNL2 expression has prognostic significance. FHOD1 is a formin expressed in mesenchymal cell types. FHOD1 expression is increased in oral squamous cell carcinoma (SCC) EMT. Importantly, FHOD1 participates in invasion of cultured oral SCC cells. FMNL1 expression is low in normal epithelia, but high in leukocytes and smooth muscle cells. Expression of FMNL1 can be found in carcinoma; we detected FMNL1 expressing cells in basal type of breast cancer. Our results indicate that formins are differentially expressed in normal tissues and that their expression may shift in cancer. Functionally FMNL2 and FHOD1 participate in processes related to cancer progression. Studying formins is increasingly important since they are potential drug targets.

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Kirjallisuusarvostelu

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Hankinta on yrityksen ulkoisten resurssien hallintaa. Organisaation ulkopuolelta hankitut resurssit muodostavat tavallisesti valtaosan kokonaiskustannuksista, joten hankintojen johtamisella on suuri merkitys yrityksen kannattavuudelle. Hankintatoimella voidaan vaikuttaa kannattavuuteen, kun se toimii yrityksen strategisella tasolla. Tämän työn tavoitteena oli kehittää malli strategisen hankintatoimen rakentamiseen teolliseen pk-yritykseen. Käsiteltäviä osa-alueita olivat hankintojen kategoriointi, hankintaorganisaation rakentaminen sekä strategisten hankintaprosessien määrittäminen ja kuvaaminen. Kuhunkin osa-alueeseen kerättiin teoreettisia ratkaisumalleja, joista kostettiin sovellettava ratkaisu. Teorian pohjalta määritettyä kategorioinnin koostamismallia sekä kategoriapohjaisen hankintaorganisaation rakennustyökalua käytettiin kohdeyrityksen strategisen hankintatoimen rakentamiseen. Prosessiosuudessa määritettiin tehtävien ja vastuiden pohjalta strategiset hankintaprosessit, joista koostettiin tavoiteprosessikuvaukset. Niiden avulla kohdeyritys tai muu mallia soveltava organisaatio voi jalkauttaa toiminnan. Prosesseissa esitetään konkreettisia työkaluja tavoiteasetannan ja mittaroinnin viemiseksi yhtenäisenä strategiatasolta operatiiviseen toimintaan. Lopputuloksena syntyi yhtenäinen, kolmivaiheinen malli strategisen hankintatoimen rakentamiseen.

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To evaluate the effect of smoking habits on sleep, data from 1492 adults referred to the Sleep Institute were accessed and divided into 3 categories of smoking status: current, former and non-smokers. Categories of pack-years (<15 and ≥15) defined smoking severity. The association of smoking status and smoking severity with sleep was analyzed for sleep parameters, especially apnea and hypopnea index (AHI) ≥5, more than 5% of total sleep time (TST) spent with oxyhemoglobin saturation (SaO2) <90%, and arousal index. The arousal index was higher among current (21 ± 17) and former smokers (20 ± 17) than non-smokers (17 ± 15; P < 0.04). Former smokers had a higher percent of TST at SaO2 <90% than non-smokers (9 ± 18 vs 6 ± 13; P < 0.04). Former smokers with pack-years ≥15 compared to <15 exhibited higher AHI (22 ± 24 vs 16 ± 21; P < 0.05) and arousal index (22 ± 19 vs 18 ± 15; P < 0.05). Current smokers with pack-years ≥15 compared to <15 exhibited higher arousal index (23 ± 18 vs 18 ± 16; P < 0.05) and percent of TST at SaO2 <90% (11 ± 17 vs 6 ± 13; P < 0.05). Smoking status and pack-years were not associated with AHI ≥5 on logistic regression analysis, but current smokers with pack-years ≥15 were 1.9 times more likely to spend more than 5% of TST at SaO2 <90% than non-smokers (95%CI = 1.21-2.97; P = 0.005). The variability of arousal index was influenced by gender, AHI and current smokers with pack-years ≥15 (all P < 0.01). Smoking habits seem to be associated with arousal and oxyhemoglobin desaturation during sleep, but not with AHI. The effect was more pronounced in current than former smokers.

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Invokaatio: In nomine Jesu!

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Nimekettä edeltää hepreankielinen invokaatio.

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Variantti B.