Total Cost of Ownership - Elinkaarilaskennan sovellus

Ostotapahtumassa kiinnitetään usein huomiota hintaan, mutta hankintapäätökseen vaikuttavat myös muutkin kustannukset. Ongelman asiassa aiheuttaa kokonaiskustannusvaikutuksien arvioinnin ja mittauksen haasteellisuus, sekä kunnollisen raportointijärjestelmän puuttuminen. Hankinnan kokonaiskustannusten selvittäminen pitkällä aikavälillä on kuitenkin tärkeää, koska hankintojen osuus yritysten liikevaihdoista on jatkuvassa kasvussa. Työn tarkoituksena oli tarkastella Total cost of ownershipia, eli TCO:ta, elinkaarilaskennan sovellusta. Tarkastelun aluksi työlle luotiin teoreettinen pohja käyttäen hyväksi kirjallisuutta, artikkeleita sekä www-dokumentteja. Teoriaosuus rakentui kustannuslaskennan osalta kustannusten tunnistamisesta, jakamisesta ja kohdistamisesta. TCO:sta luotiin mahdollisimman laaja-alainen teoreettinen kuvaus. Seuraavaksi työssä käsiteltiin TCO:n soveltamista sen perinteisimpiin käyttökohteisiin: taloudellisesti merkittäviin hankintoihin, ulkoistamispäätöksiin, hinnoitteluun sekä toimittajien suorituskyvyn seurantaan ja analysointiin. TCO:n soveltamista käsittelevä osuus päätettiin kotimaisilla esimerkeillä TCO:n soveltamisesta IT-hankintojen apuvälineenä. Työ päätettiin käymällä läpi työtä tehdessä kypsyneet ajatukset sekä johtopäätökset.

Contextuality in SME Ownership – Studies on Owner-managers’ Ownership Behavior

The purpose of this study is to deepen the understanding of the meaning of ownership in the context of small and medium sized businesses. The research on ownership has increased and widened during the last few years. Ownership is treated increasingly as a psychological phenomenon and it has been noticed that it is common for SME ownermanagers to be mentally linked to their firms. Previous research is suggesting that the central role of an owner-manager in an SME is specifying the concept of SMEs, and that ownership is creating a great heterogeneity within SMEs. This study suggests that there is a variation whitin ownership behaviour of small business owners, and the variation is not totally random or irrational, but following the general patterns of business ownership and of doing business on an SME level. This study is a concept analytical in nature and it builds on the theoretical clarification of the concept of ownership. The theoretical consideration concludes with proposing a definition of ownership: Ownership means a subject’s relatively sustaining position of control in regard to an object. The empirical part of this study consists of five articles, out of which one is conceptual and four are empirical in nature. The notion of contextuality of ownership and the notions of SME characteristics form the basic premise of this study and the theoretical basis for the publications. From the owner-managers point of view, ownership relates the owner also to his or her environment and therefore also to the valuations of the owner-managers. This means that all the dimensions are not equally valued, but certain dimensions in his or her ownership are more important. The presented empirical research is supporting the claim that there is a variation whitin ownership behaviour of small business owners. When bringing the definition of ownership onto a personal and psychological level and into the SME context, it was noticed that ownership is not only a closed system phenomenon occurring between the owner and object owned, but it is also elementarily connected to the environment. Ownership - along with the psychological side of it - is a contextual phenomenon where the fundamental factor is the relatively sustaining position of control with regard to an object. As a contribution of the study, this definition is bringing a new point of view to the discussion on SMEs, SME strategic behaviour and family businesses. The study concludes with pointing out directions for future research.

Webometric network analysis : mapping cooperation and geopolitical connections between local government administration on the web

Webben är en enorm källa för information. Innehållet på webbsidorna är en synlig typ av information, men webben innehåller även information av en annan typ, en mera gömd typ i form av sambanden och nätverken som hyperlänkarna skapar mellan webbsajterna och –sidorna som de kopplar ihop. Forskningsområdet webometri ämnar, bland annat, att skapa ny kunskap ur denna gömda information som finns inbyggt i hyperlänkarna samt att skapa förståelse för hurudana fenomen och förhållanden utanför webben kan finnas representerade i hyperlänkarna. Målet med denna forskning var att öka förståelse för användningen av hyperlänkar på webben och speciellt kommunernas användning av hyperlänkar. Denna forskning undersökte hur kommunerna i Egentliga Finland skapade och mottog hyperlänkar samt hurudana nätverk formades av dessa hyperlänkar. Forskningen kartlade nätverk av direkta länkar mellan kommunerna och av samlänkar till och från kommunerna och undersökte ifall dessa nätverk kunde användas för att undersöka geopolitiska förhållanden och samarbete mellan kommunerna i Egentliga Finland. De övergripande forskningsfrågorna som har besvarats i denna forskning är: 1) Från ett webometriskt perspektiv, hur använder kommunerna i Egentliga Finland webben? 2) Kan hyperlänkar (direkta länkar och samlänkar) användas för att kartlägga geopolitiska förhållanden och samarbete mellan kommuner? 3) Vilka är de viktigaste motiveringarna för att skapa länkar mellan, till och från kommunernas webbsajter? Denna forskning kom till ovanligt tydliga resultat för en webometrisk forskning, både när det gäller upptäckta geografiska faktorer som påverkar hyperlänkningarna och de klassificerade motivationerna för att skapa länkarna. Resultaten visade att de direkta hyperlänkarna mellan kommunerna kan användas för att kartlägga geopolitiska förhållanden och samarbete mellan kommunerna för att de direkta länkarna var motiverade av officiella orsaker och de var klart påverkade av distansen mellan kommunerna och av de ekonomiska regionerna. Samlänkningarna in till kommunerna visade sig fungera som ett mått för geografisk likhet mellan kommunerna, medan samlänkningarna ut från kommunerna visade potential för att kunna användas till för att kartlägga kommunernas gemensamma intressen. Forskningen kontribuerade även till utvecklandet av forskningsområdet webometri. En del av de viktigaste kontributionerna av denna forskning var utvecklandet av nya metoder för webometrisk forskning samt att öka kunskap om hur existerande metoder från nätverksanalys kan användas effektivt för webometrisk forskning. Resultaten från denna forskning och de utvecklade metoderna kan användas för snabba kartläggningar av diverse förhållanden mellan olika organisationer och företag genom att använda information gratis tillgängligt på webben.

Från problemföretag till kapitalförvaltning : Sveriges statliga företag 1980-2007

The Swedish State is a large owner of enterprises. The Swedish Government Office administers 54 companies/groups, of which 40 are wholly-owned and 14 partly-owned by the State. A total of approximately 180,000 people are employed in these enterprises. The State is moreover one of the largest owners of the Stockholm Stock Exchange. The total value of the enterprises is assessed at around SEK 750 billion. This study focuses on the key reasons why the Swedish State has had ownership in a wide range of companies. The study provides, with the help of earlier research, an historical review of government involvement in business. A deeper analysis of the Swedish situation is presented for the period 1980-2007. Concrete reasons are identified, along with explanations of the development of the state–owned sector, with respect to turnover, employment, industrial structure, results and investment. The development of the rules for Corporate Governance in the State sector is explained. This study also includes a look at the creation of State-owned subsidiaries as the means to develop and expand business. In addition, this examination presents a systematization of important reasons why new State-owned companies will be created. A creation which must be considered as a dynamic process over time.

The progress and obstacles of implementing and improving e-government in Islamic Republic of Iran

To improving efficiency and transparency of government services, government authorities may increase the frequency of interaction between citizens and government as well as improving the quality of the government services and trust. Electronic Government (E-Government) in definition is the delivery of government services to citizens, businesses, and government organizations through the use of internet, web based applications, and Information and Communication Technologies (ICTs) is the solution to build more reliable and efficient contact with citizens. Like the developing and developed countries, Iran also has been processing the various aspects of ICT, IT, and e-Government. Though, in order to implement and improve e-Government; Iran has faced with some obstacles. Therefore, the purpose of this thesis is to study progress of e- Government and identify obstacles of implementing and improving e Government in Iran. In this thesis, based on the literature review, the progress of e-Government in Iran was studied and various obstacles were identified. Therefore, as a result, e- Government of Iran is said to be in the transactional stage of the United Nations’ e-Government maturity stages. In addition, establishing more reliable, efficient, and accurate e-Government initiatives, plans, guidelines, and strategies will extremely enhance e-Government status of Iran. On the other hand, the needs of the citizens should always be under consideration when implementing and improving e-Government services; because citizens are considered to be at the core of every e-Government services and the responsibilities of the authorities.

The Progress and Challenges of the e-Government Initiatives and Implementation in the Kurdistan Region of Iraq

The Electronic Government (e-Government) means delivering the services and information to the citizens and businesses through the use of Information and Communication Technology (ICT) in order to enable them to interact more effectively with the government, and to increase the quality of the services. As many other governments in the developed and developing countries, the Kurdistan Regional Government (KRG) has embarked on the e-Government initiatives. This study revealed that there are various challenges which affect the e-Government in the Kurdistan Region of Iraq (KRI), but also a lot of e-Government progress has happened. In addition, based on the United Nations’ e-Government maturity level benchmarking, the e-Government in the KRI is at the interactive stage. In this study the services that the citizens want from the government in order to implement an appropriate e-Government were also identified.

Dynamic Ownership in Family Business System – A Portfolio Business Approach

Family businesses are among the longest-lived most prevalent institutions in the world and they are an important source of economic development and growth. Ownership is a key to the business life of the firm and also one main key in family business definition. There is only a little portfolio entrepreneurship or portfolio business research within family business context. The absence of empirical evidence on the long-term relationship between family ownership and portfolio development presents an important gap in the family business literature. This study deals with the family business ownership changes and the development of portfolios in the family business and it is positioned in to the conversation of family business, growth, ownership, management and strategy. This study contributes and expands the existing body of theory on family business and ownership. From the theoretical point of view this study combines insights from the fields of portfolio entrepreneurship, ownership, and family business and integrate them. This crossfertilization produces interesting empirical and theoretical findings that can constitute a basis for solid contributions to the understanding of ownership dynamics and portfolio entrepreneurship in family firms. The research strategy chosen for this study represents longitudinal, qualitative, hermeneutic, and deductive approaches.The empirical part of study is using a case study approach with embedded design, that is, multiple levels of analysis within a single study. The study consists of two cases and it begins with a pilot case which will form a preunderstanding on the phenomenon. Pilot case develops the methodology approach to build in the main case and the main case will deepen the understanding of the phenomenon. This study develops and tests a research method of family business portfolio development focusing on investigating how ownership changes are influencing to the family business structures over time. This study reveals the linkages between dimensions of ownership and how they give rise to portfolio business development within the context of the family business. The empirical results of the study suggest that family business ownership is dynamic and owners are using ownership as a tool for creating business portfolios.

“THE PATIENT SURVIVED DESPITE THE TREATMENT”. A study of Finnish health policy and New Public Management. Case: The Government Resolution on the Health 2015 public health programme.

Internationally, Finland has been among the most respected countries during several decades in terms of public health. WHO has had the most significant influence on Finnish health policy and the relationship has traditionally been warm. However, the situation has slightly changed in the last 10-20 years. The objectives of Finnish national health policy have been to secure the best possible health for the population and to minimize disparities in health between different population groups. Nevertheless, although the state of public health and welfare has steadily improved, the socioeconomic disparities in health have increased. This qualitative case study will demonstrate why health is political and why health matters. It will also present some recommendations for research topics and administrative reforms. It will be argued that lack of political interest in health policy leads to absence of health policy visions and political commitment, which can be disastrous for public health. This study will investigate how Finnish health policy is defined and organised, and it will also shed light on Finnish health policy formation processes and actors. Health policy is understood as a broader societal construct covering the domains of different ministries, not just Ministry of Social Affairs and Health (MSAH). The influences of economic recession of the 1990s, state subsidy reform in 1993, globalisation and the European Union will be addressed, as well. There is not much earlier Finnish research done on health policy from political science viewpoint. Therefore, this study is interdisciplinary and combines political science with administrative science, contemporary history and health policy research with a hint of epidemiology. As a method, literature review, semi-structured interviews and policy analysi will be utilised. Institutionalism, policy transfer, and corporatism are understood as the theoretical framework. According to the study, there are two health policies in Finland: the official health policy and health policy generated by industry, media and various interest organisations. The complex relationships between the Government and municipalities, and on the other hand, the MSAH and National Institute for Health and Welfare (THL) seemed significant in terms of Finnish health policy coordination. The study also showed that the Investigated case, Health 2015, does not fulfil all necessary criteria for a successful public health programme. There were also several features both in Health 2015 and Finnish health policy, which can be interpreted in NPM framework and seen having NPM influences.