IFRS-standardien noudattaminen liikearvon raportoinnissa suomalaisissa listayhtiöissä

Tutkimuksen tavoitteena oli tutkia liikearvoon liittyvien IFRS 3- ja IAS 36 –standardien säännösten noudattamista suomalaisten korkean liikearvon määrän omaavien listayhtiöiden tilinpäätöksissä. Teoria muodostettiin tarkastelemalla aihepiirin tieteellisiä julkaisuja, sekä yritysten kirjanpitoa ohjailevia liikearvoon liittyviä säännöksiä. Tutkimusmenetelmä oli kvalitatiivinen, ja empiirisenä aineistona käytettiin viiden yrityksen tilinpäätöksiä vuodelta 2011. Yritykset valittiin tarkastelemalla liikearvon suhteellista osuutta omasta pääomasta. Analysointimenetelmänä käytettiin sisällönanalyysia, ja tutkimuksen runko muodostettiin tilintarkastukseen tarkoitetun tarkastuslistan avulla. Tutkimuksessa tuotettiin tarkkaa ja kuvailevaa tietoa säännösten noudattamisesta kohdeyrityksissä. IFRS 3- ja IAS 36 –standardeissa on määritelty tarkat esitysvaatimukset tilinpäätöksissä esitettävälle liikearvoon liittyvälle tiedolle. Esitettäviä tietoja ovat esimerkiksi kuvaus yritysostojen yhteydessä syntyneestä liikearvosta, sekä selvitys liikearvon arvonalentumistestauksessa käytetyistä avainoletuksista. Kohdeyritysten havaittiin noudattavan tutkimuksessa tarkasteltuja esitysvaatimuksia noin 94 % tarkkuudella. Virheet eivät keskittyneet tiettyihin esitysvaatimuksiin, vaan eri yritykset tekivät erilaisia virheitä liikearvon raportoinnissa.

A feature-based object-oriented expert system to model and support product design

In this paper a computer program to model and support product design is presented. The product is represented through a hierarchical structure that allows the user to navigate across the product’s components, and it aims at facilitating each step of the detail design process. A graphical interface was also developed, which shows visually to the user the contents of the product structure. Features are used as building blocks for the parts that compose the product, and object-oriented methodology was used as a means to implement the product structure. Finally, an expert system was also implemented, whose knowledge base rules help the user design a product that meets design and manufacturing requirements.

Object-oriented Programming Applied to the Development of Structural Analysis and Optimization Software

This paper presents the development of a two-dimensional interactive software environment for structural analysis and optimization based on object-oriented programming using the C++ language. The main feature of the software is the effective integration of several computational tools into graphical user interfaces implemented in the Windows-98 and Windows-NT operating systems. The interfaces simplify data specification in the simulation and optimization of two-dimensional linear elastic problems. NURBS have been used in the software modules to represent geometric and graphical data. Extensions to the analysis of three-dimensional problems have been implemented and are also discussed in this paper.

Kuka luottaa ja mihin strategisessa kumppanuudessa? Case pankki ja kiinteistönvälitys

Tässä tutkielmassa tarkastellaan luottamuksen roolia kahden yrityksen välisessä yhteistyössä sekä sitä miten luottamus yhteistyössä rakentuu. Tavoitteena on selvittää mihin luottamus yhteistyössä kohdistuu ja mikä on henkilöityvän ja ei-henkilöityvän luottamuksen rooli. Tutkimuksen käytännöllinen tavoite on löytää keinoja, joilla yritysten johto voisi edesauttaa luottamuksen rakentumista. Lisäksi tarkastellaan sitä näyttääkö luottamuksella olevan vaikutusta yhteistyön toimivuuteen ja tuloksellisuuteen. Tämä laadullisen tutkimuksen teoreettinen osuus toteutettiin kirjallisuus-katsauksena. Empiirinen aineisto koostui haastatteluista, jotka toteutettiin molemmissa kohdeyrityksissä ja analysoitiin. Tutkimuksen tuloksena voidaan todeta, että luottamus on toimivan ja tu-loksellisen yhteistyön perusedellytys. Luottamus ilmenee sekä henkilöiden välisenä luottamuksena että ei-henkilöityvänä luottamuksena, jolloin se kohdistuu yritykseen, jonka kanssa yhteistyötä tehdään. Luottamus kohdistuu sekä toisen osapuolen kyvykkyyteen että hyväntahtoisuuteen. Tulosten perusteella ei pysty sanomaan onko henkilöityvällä luottamuksella tai ei-henkilöityvällä luottamuksella suurempi vaikutus yhteistyön toimivuuteen ja tuloksellisuuteen. Henkilöityvä luottamus ja ei-henkilöityvä luottamus eivät kuitenkaan kompensoi toisiaan. Tulosten perusteella näyttää siltä, että yhteistyö on tuloksellisinta kun osapuolet luottavat paitsi henkilöihin, joiden kanssa he yhteistyötä tekevät, myös kumppaniyrityksen brändiin, strategiaan sekä kaupalliseen kilpailukykyyn. Luottamusta rakentaa haastateltujen mukaan henkilösuhteiden lisäksi avoin ja selkeä tiedottaminen, ammattitaito, vuorovaikutus ja säännöllinen yhteydenpito, hyvät kokemukset ja saatu palaute, positiivinen asenne ja sitoutuminen, ongelmanratkaisukyky ja lupausten pitäminen. Yritysten johto voi rakentaa luottamusta mahdollistamalla ja vahvistamalla edellä mainittuja tekijöitä ja prosesseja.

Kappaletavarayrityksen toimintaprosessi ja suorituskyvyn mittaus

Yrityksen prosessit ovat viimeaikoina nousseet kiinnostaviksi tutkimuskohteiksi. Toimintaprosessi on yksi yrityksen sisäisistä prosesseista, jonka tarkoituksena on tuottaa arvoa asiakkaalle sekä osakkeenomistajille. Nämä prosessit ovat arkipäiväisiä yrityksille, jotka tuottavat tuotteita ja palveluita sekä toimittavat niitä asiakkailleen. Myös suorituskyvyn mittaaminen on noussut tärkeäksi osaksi yritysten toimintaa. Balanced Scorecard on yksi suorituskyvyn mittaamisen työkalu. Työkalun neljä näkökulmaa antavat monipuolisen mahdollisuuden mitata suorituskykyä. Mittariston ja mittareiden valinta on oleellista luotettavan mittaustuloksen saamiseksi. Työn tavoitteena on tuoda näkyväksi toimintaprosessin eri osat kappaletavarayrityksessä sekä analysoida niitä Balanced Score Cardin avulla. Toimintaprosessien mittaamisessa tärkeää on saada oikeaa ja riittävää tietoa mitattavasta kohteesta. Toimintaprosesseista jakelu, toimitus, tuotanto, riskien hallinta, myynti ja markkinointi sekä huolto ovat nostettu tarkasteltaviksi kappaletavarayrityksen kohdalla. Tasapainoisen mittariston rakentamisessa hyödynnettiin laadullisia kuin rahamääräisiä mittareita. Näin saatiin mahdollisimman laaja kuva yrityksen sen hetkisestä suorituskyvystä.

Local Features in Image and Video Processing - Object Class Matching and Video Shot Detection

The usage of digital content, such as video clips and images, has increased dramatically during the last decade. Local image features have been applied increasingly in various image and video retrieval applications. This thesis evaluates local features and applies them to image and video processing tasks. The results of the study show that 1) the performance of different local feature detector and descriptor methods vary significantly in object class matching, 2) local features can be applied in image alignment with superior results against the state-of-the-art, 3) the local feature based shot boundary detection method produces promising results, and 4) the local feature based hierarchical video summarization method shows promising new new research direction. In conclusion, this thesis presents the local features as a powerful tool in many applications and the imminent future work should concentrate on improving the quality of the local features.

Target audience analysis in cyber domain

This thesis aims to find an effective way of conducting a target audience analysis (TAA) in cyber domain. There are two main focal points that are addressed; the nature of the cyber domain and the method of the TAA. Of the cyber domain the object is to find the opportunities, restrictions and caveats that result from its digital and temporal nature. This is the environment in which the TAA method is examined in this study. As the TAA is an important step of any psychological operation and critical to its success, the method used must cover all the main aspects affecting the choice of a proper target audience. The first part of the research was done by sending an open-ended questionnaire to operators in the field of information warfare both in Finland and abroad. As the results were inconclusive, the research was completed by assessing the applicability of United States Army Joint Publication FM 3-05.301 in the cyber domain via a theory-based content analysis. FM 3- 05.301 was chosen because it presents a complete method of the TAA process. The findings were tested against the results of the questionnaire and new scientific research in the field of psychology. The cyber domain was found to be “fast and vast”, volatile and uncontrollable. Although governed by laws to some extent, the cyber domain is unpredictable by nature and not controllable to reasonable amount. The anonymity and lack of verification often present in the digital channels mean that anyone can have an opinion, and any message sent may change or even be counterproductive to the original purpose. The TAA method of the FM 3-05.301 is applicable in the cyber domain, although some parts of the method are outdated and thus suggested to be updated if used in that environment. The target audience categories of step two of the process were replaced by new groups that exist in the digital environment. The accessibility assessment (step eight) was also redefined, as in the digital media the mere existence of a written text is typically not enough to convey the intended message to the target audience. The scientific studies made in computer sciences and both in psychology and sociology about the behavior of people in social media (and overall in cyber domain) call for a more extensive remake of the TAA process. This falls, however, out of the scope of this work. It is thus suggested that further research should be carried out in search of computer-assisted methods and a more thorough TAA process, utilizing the latest discoveries of human behavior. ---------------------------------------------------------------------------------------------------------------------------------- Tämän opinnäytetyön tavoitteena on löytää tehokas tapa kohdeyleisöanalyysin tekemiseksi kybertoimintaympäristössä. Työssä keskitytään kahteen ilmiöön: kybertoimintaympäristön luonteeseen ja kohdeyleisöanalyysin metodiin. Kybertoimintaympäristön osalta tavoitteena on löytää sen digitaalisesta ja ajallisesta luonteesta juontuvat mahdollisuudet, rajoitteet ja sudenkuopat. Tämä on se ympäristö jossa kohdeyleisöanalyysiä tarkastellaan tässä työssä. Koska kohdeyleisöanalyysi kuuluu olennaisena osana jokaiseen psykologiseen operaatioon ja on onnistumisen kannalta kriittinen tekijä, käytettävän metodin tulee pitää sisällään kaikki oikean kohdeyleisön valinnan kannalta merkittävät osa-alueet. Tutkimuksen ensimmäisessä vaiheessa lähetettiin avoin kysely informaatiosodankäynnin ammattilaisille Suomessa ja ulkomailla. Koska kyselyn tulokset eivät olleet riittäviä johtopäätösten tekemiseksi, tutkimusta jatkettiin tarkastelemalla Yhdysvaltojen armeijan kenttäohjesäännön FM 3-05.301 soveltuvuutta kybertoimintaympäristössä käytettäväksi teorialähtöisen sisällönanalyysin avulla. FM 3-05.301 valittiin koska se sisältää kokonaisvaltaisen kohdeyleisöanalyysiprosessin. Havaintoja verrattiin kyselytutkimuksen tuloksiin ja psykologian uusiin tutkimuksiin. Kybertoimintaympäristö on tulosten perusteella nopea ja valtava, jatkuvasti muuttuva ja kontrolloimaton. Vaikkakin lait hallitsevat kybertoimintaympäristöä jossakin määrin, on se silti luonteeltaan ennakoimaton eikä sitä voida luotettavasti hallita. Digitaalisilla kanavilla usein läsnäoleva nimettömyys ja tiedon tarkastamisen mahdottomuus tarkoittavat että kenellä tahansa voi olla mielipide asioista, ja mikä tahansa viesti voi muuttua, jopa alkuperäiseen tarkoitukseen nähden vastakkaiseksi. FM 3-05.301:n metodi toimii kybertoimintaympäristössä, vaikkakin jotkin osa-alueet ovat vanhentuneita ja siksi ne esitetään päivitettäväksi mikäli metodia käytetään kyseisessä ympäristössä. Kohdan kaksi kohdeyleisökategoriat korvattiin uusilla, digitaalisessa ympäristössä esiintyvillä ryhmillä. Lähestyttävyyden arviointi (kohta 8) muotoiltiin myös uudestaan, koska digitaalisessa mediassa pelkkä tekstin läsnäolo ei sellaisenaan tyypillisesti vielä riitä halutun viestin välittämiseen kohdeyleisölle. Tietotekniikan edistyminen ja psykologian sekä sosiologian aloilla tehty tieteellinen tutkimus ihmisten käyttäytymisestä sosiaalisessa mediassa (ja yleensä kybertoimintaympäristössä) mahdollistavat koko kohdeyleisöanalyysiprosessin uudelleenrakentamisen. Tässä työssä sitä kuitenkaan ei voida tehdä. Siksi esitetäänkin että lisätutkimusta tulisi tehdä sekä tietokoneavusteisten prosessien että vielä syvällisempien kohdeyleisöanalyysien osalta, käyttäen hyväksi viimeisimpiä ihmisen käyttäytymiseen liittyviä tutkimustuloksia.

A museum object repository using LIDO schema

Poster at Open Repositories 2014, Helsinki, Finland, June 9-13, 2014

Artificial Ribonucleases: Oligonucleotides Conjugated with Metal Ion Chelates of Azacrowns

Ribonucleic acid (RNA) has many biological roles in cells: it takes part in coding, decoding, regulating and expressing of the genes as well as has the capacity to work as a catalyst in numerous biological reactions. These qualities make RNA an interesting object of various studies. Development of useful tools with which to investigate RNA is a prerequisite for more advanced research in the field. One of such tools may be the artificial ribonucleases, which are oligonucleotide conjugates that sequence-selectively cleave complementary RNA targets. This thesis is aimed at developing new efficient metal-ion-based artificial ribonucleases. On one hand, to solve the challenges related to solid-supported synthesis of metal-ion-binding conjugates of oligonucleotides, and on the other hand, to quantify their ability to cleave various oligoribonucleotide targets in a pre-designed sequence selective manner. In this study several artificial ribonucleases based on cleaving capability of metal ion chelated azacrown moiety were designed and synthesized successfully. The most efficient ribonucleases were the ones with two azacrowns close to the 3´- end of the oligonucleotide strand. Different transition metal ions were introduced into the azacrown moiety and among them, the Zn2+ ion was found to be better than Cu2+ and Ni2+ ions.

The neural processes generating visual phenomenal consciousness: ERP and neuronavigated brain stimulation studies

One of the greatest conundrums to the contemporary science is the relation between consciousness and brain activity, and one of the specifi c questions is how neural activity can generate vivid subjective experiences. Studies focusing on visual consciousness have become essential in solving the empirical questions of consciousness. Th e main aim of this thesis is to clarify the relation between visual consciousness and the neural and electrophysiological processes of the brain. By applying electroencephalography and functional magnetic resonance image-guided transcranial magnetic stimulation (TMS), we investigated the links between conscious perception and attention, the temporal evolution of visual consciousness during stimulus processing, the causal roles of primary visual cortex (V1), visual area 2 (V2) and lateral occipital cortex (LO) in the generation of visual consciousness and also the methodological issues concerning the accuracy of targeting TMS to V1. Th e results showed that the fi rst eff ects of visual consciousness on electrophysiological responses (about 140 ms aft er the stimulus-onset) appeared earlier than the eff ects of selective attention, and also in the unattended condition, suggesting that visual consciousness and selective attention are two independent phenomena which have distinct underlying neural mechanisms. In addition, while it is well known that V1 is necessary for visual awareness, the results of the present thesis suggest that also the abutting visual area V2 is a prerequisite for conscious perception. In our studies, the activation in V2 was necessary for the conscious perception of change in contrast for a shorter period of time than in the case of more detailed conscious perception. We also found that TMS in LO suppressed the conscious perception of object shape when TMS was delivered in two distinct time windows, the latter corresponding with the timing of the ERPs related to the conscious perception of coherent object shape. Th e result supports the view that LO is crucial in conscious perception of object coherency and is likely to be directly involved in the generation of visual consciousness. Furthermore, we found that visual sensations, or phosphenes, elicited by the TMS of V1 were brighter than identically induced phosphenes arising from V2. Th ese fi ndings demonstrate that V1 contributes more to the generation of the sensation of brightness than does V2. Th e results also suggest that top-down activation from V2 to V1 is probably associated with phosphene generation. The results of the methodological study imply that when a commonly used landmark (2 cm above the inion) is used in targeting TMS to V1, the TMS-induced electric fi eld is likely to be highest in dorsal V2. When V1 was targeted according to the individual retinotopic data, the electric fi eld was highest in V1 only in half of the participants. Th is result suggests that if the objective is to study the role of V1 with TMS methodology, at least functional maps of V1 and V2 should be applied with computational model of the TMS-induced electric fi eld in V1 and V2. Finally, the results of this thesis imply that diff erent features of attention contribute diff erently to visual consciousness, and thus, the theoretical model which is built up of the relationship between visual consciousness and attention should acknowledge these diff erences. Future studies should also explore the possibility that visual consciousness consists of several processing stages, each of which have their distinct underlying neural mechanisms.

The radio frequency identification technology in the supply chain management: a case of a big logistics company

Nowadays global business trends force the adoption of innovative ICTs into the supply chain management (SCM). Particularly, the RFID technology is on high demand among SCM professionals due to its business advantages such as improving of accuracy and veloc-ity of SCM processes which lead to decrease of operational costs. Nevertheless, a question of the RFID technology impact on the efficiency of warehouse processes in the SCM re-mains open. The goal of the present study is to experiment the possibility of improvement order picking velocity in a warehouse of a big logistics company with the use of the RFID technology. In order to achieve this goal the following objectives have been developed: 1) Defining the scope of the RFID technology applications in the SCM; 2) Justification of the RFID technology impact on the SCM processes; 3) Defining a place of the warehouse order picking process in the SCM; 4) Identification and systematization of existing meth-ods of order picking velocity improvement; 5) Choosing of the study object and gathering of the empirical data about number of orders, number of hours spent per each order line daily during 5 months; 6) Processing and analysis of the empirical data; 7) Conclusion about the impact of the RFID technology on the speed of order picking process. As a result of the research it has been found that the speed of the order picking processes has not been changed as time has gone after the RFID adoption. It has been concluded that in order to achieve a positive effect in the speed of order picking process with the use of the RFID technology it is necessary to simultaneously implement changes in logistics and organizational management in 3PL logistics companies. Practical recommendations have been forwarded to the management of the company for further investigation and procedure.

Spontaneous Focusing on Numerosity in the Development of Early Mathematical Skills

The aim of the present set of longitudinal studies was to explore 3-7-year-old children.s Spontaneous FOcusing on Numerosity (SFON) and its relation to early mathematical development. The specific goals were to capture in method and theory the distinct process by which children focus on numerosity as a part of their activities involving exact number recognition, and individual differences in this process that may be informative in the development of more complex number skills. Over the course of conducting the five studies, fifteen novel tasks were progressively developed for the SFON assessments. In the tasks, confounding effects of insufficient number recognition, verbal comprehension, other procedural skills as well as working memory capacity were aimed to be controlled. Furthermore, how children.s individual differences in SFON are related to their development of number sequence, subitizing-based enumeration, object counting and basic arithmetic skills was explored. The effect of social interaction on SFON was tested. Study I captured the first phase of the 3-year longitudinal study with 39 children. It was investigated whether there were differences in 3-year-old children.s tendency to focus on numerosity, and whether these differences were related to the children.s development of cardinality recognition skills from the age of 3 to 4 years. It was found that the two groups of children formed on the basis of their amount of SFON tendency at the age of 3 years differed in their development of recognising and producing small numbers. The children whose SFON tendency was very predominant developed faster in cardinality related skills from the age of 3 to 4 years than the children whose SFON tendency was not as predominant. Thus, children.s development in cardinality recognition skills is related to their SFON tendency. Studies II and III were conducted to investigate, firstly, children.s individual differences in SFON, and, secondly, whether children.s SFON is related to their counting development. Altogether nine tasks were designed for the assessments of spontaneous and guided focusing on numerosity. The longitudinal data of 39 children in Study II from the age of 3.5 to 6 years showed individual differences in SFON at the ages of 4, 5 and 6 years, as well as stability in children.s SFON across tasks used at different ages. The counting skills were assessed at the ages of 3.5, 5 and 6 years. Path analyses indicated a reciprocal tendency in the relationship between SFON and counting development. In Study III, these results on the individual differences in SFON tendency, the stability of SFON across different tasks and the relationship of SFON and mathematical skills were confirmed by a larger-scale cross-sectional study of 183 on average 6.5-year-old children (range 6;0-7;0 years). The significant amount of unique variance that SFON accounted for number sequence elaboration, object counting and basic arithmetic skills stayed statistically significant (partial correlations varying from .27 to .37) when the effects of non-verbal IQ and verbal comprehension were controlled. In addition, to confirm that the SFON tasks assess SFON tendency independently from enumeration skills, guided focusing tasks were used for children who had failed in SFON tasks. It was explored whether these children were able to proceed in similar tasks to SFON tasks once they were guided to focus on number. The results showed that these children.s poor performance in the SFON tasks was not caused by their deficiency in executing the tasks but on lacking focusing on numerosity. The longitudinal Study IV of 39 children aimed at increasing the knowledge of associations between children.s long-term SFON tendency, subitizing-based enumeration and verbal counting skills. Children were tested twice at the age of 4-5 years on their SFON, and once at the age of 5 on their subitizing-based enumeration, number sequence production, as well as on their skills for counting of objects. Results showed considerable stability in SFON tendency measured at different ages, and that there is a positive direct association between SFON and number sequence production. The association between SFON and object counting skills was significantly mediated by subitizing-based enumeration. These results indicate that the associations between the child.s SFON and sub-skills of verbal counting may differ on the basis of how significant a role understanding the cardinal meanings of number words plays in learning these skills. The specific goal of Study V was to investigate whether it is possible to enhance 3-year old children.s SFON tendency, and thus start children.s deliberate practice in early mathematical skills. Participants were 3-year-old children in Finnish day care. The SFON scores and cardinality-related skills of the experimental group of 17 children were compared to the corresponding results of the 17 children in the control group. The results show an experimental effect on SFON tendency and subsequent development in cardinality-related skills during the 6-month period from pretest to delayed posttest in the children with some initial SFON tendency in the experimental group. Social interaction has an effect on children.s SFON tendency. The results of the five studies assert that within a child.s existing mathematical competence, it is possible to distinguish a separate process, which refers to the child.s tendency to spontaneously focus on numerosity. Moreover, there are significant individual differences in children.s SFON at the age of 3-7 years. Moderate stability was found in this tendency across different tasks assessed both at the same and at different ages. Furthermore, SFON tendency is related to the development of early mathematical skills. Educational implications of the findings emphasise, first, the importance of regarding focusing on numerosity as a separate, essential process in the assessments of young children.s mathematical skills. Second, the substantial individual differences in SFON tendency during the childhood years suggest that uncovering and modeling this kind of mathematically meaningful perceiving of the surroundings and tasks could be an efficient tool for promoting young children.s mathematical development, and thus prevent later failures in learning mathematical skills. It is proposed to consider focusing on numerosity as one potential sub-process of activities involving exact number recognition in future studies.

Developing an introductory object-oriented programming course

The state of the object-oriented programming course in Lappeenranta University of Technology had reached the point, where it required changes to provide better learning opportunities and thus the learning outcomes. Based on the student feedback the course was partially dated and ineffective. The components of the course were analysed and the ineffective elements were removed and new methods were introduced to improve the course. The major changes included the change from traditional teaching methods to reverse classroom method and the use of Java as the programming language. The changes were measured by the student feedback, lecturer’s observations and comparison to previous years. The feedback suggested that the changes were successful; the course received higher overall grade than before.

Sinkityslinjan pesuosan optimointi

Työn tavoitteena oli sinkityslinjan pesuosan toiminnan optimointi. Teoriakatsauksen ja haastattelututkimusten avulla työssä selvitettiin, mitkä tekijät pesuosalla tai teräsnauhan pesua edeltävissä prosessivaiheissa vaikuttavat pesutehoon alentavasti. Pesuosan ajoparametrien muutoskokeiden avulla määritettiin kunkin pesuparametrin suhteellinen vaikutus pesutulokseen sekä pesuosan optimaaliset ajoparametrit. Vaikutuksia arvioitiin pinnanpuhtauden ja pesuvesien laboratorioanalyysien sekä prosessidatan avulla. Jätevesianalyysien ja prosessidatan avulla arvioitiin lisäksi pesuosan muutosten vaikutusta pesusta syntyviä jätevesiä käsittelevän jätevesilaitoksen toimintaan. Laitetestauksen avulla työssä kartoitettiin, mikä menetelmä pinnanpuhtauden määrittämiseen soveltuu pesuosalle parhaiten. Kustannusarvioinnilla selvitettiin, millä toimin pesuosan toimintavarmuutta on edullisinta ylläpitää. Työn tulosten pohjalta lämpötilalla todettiin olevan pesutuloksen kannalta merkittävin vaikutus. Sen sijaan kemikaaliannostelun merkitys oli vähäinen. Vesien säännöllisen uudistamisen todettiin olevan olennainen pesuvesien ylläpitokeino nykyisessä pesutilanteessa. Se todettiin lisäksi ennakoivana toimenpiteenä kannattavammaksi kuin pesuosan täystyhjäykset ongelmatilanteissa. Teippitestein määritettävälle pinnanpuhtaudelle katsottiin sopivaksi vaihteluväliksi 40–75 %. Työssä todettiin, että pesua edeltävän kylmävalssin valssiöljyn vaihto sekä valssilla tuotetun teräsnauhan pinnanpuhtaus vaikuttavat merkittävästi pesuosan toimintakykyyn ja pesuosan pyörittämisestä aiheutuviin kustannuksiin. Toimenpiteet pesuosalla vaikuttavat lisäksi jätevesilaitoksen käsittelyvaatimuksiin, joskin myös tasaavat sen toimintaa. Työssä ehdotettiin ratkaisukeinoja pesuosan toimintavarmuuden varmistamiseksi jatkossa, sekä tarjottiin työkaluja, joiden avulla tulevissa investointipäätöksissä voidaan ottaa huomioon myös pesuosan toiminnan edellytykset.