Kassanhallintakäytännöt Suomen kunnissa

Kassanhallintakirjallisuus on pitkälti normatiivista tai yksittäisiä kohteita ja niiden kassanhallinnanosa-alueita tarkastelevaa case-tutkimusta. Sen sijaan kassanhallintaa laajalla tutkimuskohdejoukolla strategia- ja järjestelmävalintojen näkökulmasta tarkastelevia tutkimuksia on tehty vain vähän. Tämä suomalaista kuntakenttää tarkastelevaeksploratiivinen tutkimus antaa kuvan rakenne-, strategia- ja järjestelmävalinnoista, joita kunnat ovat painottaneet kassanhallinnassaan vuosina 2000 - 2002. Tutkimuksen metodologisena viitekehyksenä käytetty kontingenssilähestymistapaan pohjautuva konfiguratiivinen systeemimalli mahdollisti suuren tutkimuskohdejoukonstrategia- ja järjestelmäkäytäntöjen erojen kvantitatiivisen analysoinnin. Ryhmittelyanalyysin avulla tutkimusdatasta muodostui neljä strategia- ja järjestelmäpainotuksiltaan toisistaan eroavaa kuntaryhmää, ja tutkimustulokset osoittivat kuntien kassanhallintakäytäntöjen olevan hyvin samankaltaisia yksityissektorin vastaaviin käytäntöihin verrattuna; myös julkissektorin kassanhallinnassa painotetaan kustannustehokkuutta. Kustannustehokkuusstrategian rinnalla vastaajakunnat painottivat sijoitus-, lainanhoito- ja riskienhallintastrategioita sekä em. strategioiden toteuttamista tukevia rakenne- ja järjestelmävalintoja. Myös pienempienkuntien havaittiin tukeutuneen samoihin strategia- ja järjestelmäpainotuksiin kuin isommat kunnat, vaikka esim. järjestelmien käytännön tietohallintaratkaisuissa saattaa esiintyä kuntakoosta johtuvia eroja. Lisäksi joustavuusstrategian painoarvo osana kuntien kassanhallintastrategioita oli suuri. Tämä on johdonmukaista, sillä kassapositioiden ennakoimattomat muutokset edellyttävät nopeaa päätöksentekoa. Kustannustehokkuusajattelulla, kassanhoitokokonaisuuden ymmärtämisellä ja uusien kassanhoitotekniikoiden sekä rahoitusinstrumenttien selektiivisellä käytöllä on mahdollista vaikuttaa kuntien rahoituksenhoidon nettokustannuksiin.

A germination study of herbicide-resistant field poppies in Spain

Field poppy, Papaver rhoeas L., is a very common weed in winter cereals in North-Eastern Spain. Its control is becoming difficult due to expanding herbicide resistance. To control field poppies there are alternative strategies such as non-chemical control that take into account the weed emergence period. However, there is a lack of knowledge of P. rhoeas emergence patterns in semi-arid conditions. Thus, here we conducted pot experiments on the emergence of P. rhoeas. We aimed to describe the emergence period and to quantify the emergence of a susceptible and of a herbicide-resistant P. rhoeas population at two locations in Catalonia, Spain, from 1998 to 2001 and until 2004 at one of them. Therefore, pots containing seeds of both populations were established at the two locations and emergence was recorded monthly. We studied the origin of the population, the sowing location, the effect of cultivation and the sowing year. First, we found that the main emergence peaks in our experiments occurred in autumn, accounting for between 65.7 and 98.5% of the annual emergence from October to December, and only little emergence was recorded in spring. This emergence pattern is different from those found in the literature corresponding to Northern European countries, where in some cases main flushes occur only in autumn, in spring and winter or only in spring. The emergence was mainly affected by cultivation, but the effect of light stimulus was observed several months later. As a consequence, cultivation should be done in early autumn, promoting emergence during the whole autumn and winter so that emerged seedlings can be controlled before sowing a spring crop. Second, most experiments showed that the emergence was significantly higher in the first autumn than in the following seasons, e.g. 4.1% emergence in the first year and only 2.1, 2.3, 0.5 and 0.6% new emergence at one of the locations for the second, third, fourth and fifth years. Thus, after having a severe P. rhoeas infestation causing a big seed rain, emergence should be stimulated by autumn cultivation in the following season and seedlings controlled by trying to deplete the soil seed bank as much as possible. Despite the fact that emergence will be staggered throughout several years and that there was a significant relationship between rainfall and emergence, so that dry years will cause a smaller emergence rate of the weed, these findings define a cultural management strategy to reduce P. rhoeas infestations and to contribute to integrated weed management strategies combining it with other tools.

La educación intercultural en los centros escolares españoles

Son muchas las iniciativas que sobre educación intercultural se están llevando a cabo en las escuelas de nuestro país. El panorama es variado y adaptado a las decisiones y a las necesidades que cada autonomía ha considerando relevantes. Consideramos interesante visibilizar las prácticas escolares que sobre interculturalidad se han realizado en los centros educativos españoles en las últimas décadas. Empezamos este escrito a través de un repaso de las políticas educativas que han dado cobertura a tales actuaciones para describir posteriormente las características concretas de la práctica escolar. Las líneas de análisis que vertebran estas acciones las hemos sintetizado en: I. Los planes de acogida, II. La atención a la diversidad lingüística y cultural, III. Las estructuras escolares cooperativas, IV. La participación de la comunidad educativa, V. La mediación intercultural y la resolución de conflictos, VI. La Formación de Profesorado, VII. Los observatorios de las diferentes comunidades. Podemos entender todas estas actuaciones desde dos enfoques diferenciados; uno más relacionado con la educación inclusiva y otro que actúa desde la educación compensatoria. Relacionamos al final las acciones de la interculturalidad educativa con los principios básicos de las comunidades de aprendizaje, considerándolas un soporte desde el que dar cobertura a las acciones educativas previamente descritas.

ASTRAL-R score predicts non-recanalisation after intravenous thrombolysis in acute ischaemic stroke.

Intravenous thrombolysis (IVT) as treatment in acute ischaemic strokes may be insufficient to achieve recanalisation in certain patients. Predicting probability of non-recanalisation after IVT may have the potential to influence patient selection to more aggressive management strategies. We aimed at deriving and internally validating a predictive score for post-thrombolytic non-recanalisation, using clinical and radiological variables. In thrombolysis registries from four Swiss academic stroke centres (Lausanne, Bern, Basel and Geneva), patients were selected with large arterial occlusion on acute imaging and with repeated arterial assessment at 24 hours. Based on a logistic regression analysis, an integer-based score for each covariate of the fitted multivariate model was generated. Performance of integer-based predictive model was assessed by bootstrapping available data and cross validation (delete-d method). In 599 thrombolysed strokes, five variables were identified as independent predictors of absence of recanalisation: Acute glucose > 7 mmol/l (A), significant extracranial vessel STenosis (ST), decreased Range of visual fields (R), large Arterial occlusion (A) and decreased Level of consciousness (L). All variables were weighted 1, except for (L) which obtained 2 points based on β-coefficients on the logistic scale. ASTRAL-R scores 0, 3 and 6 corresponded to non-recanalisation probabilities of 18, 44 and 74 % respectively. Predictive ability showed AUC of 0.66 (95 %CI, 0.61-0.70) when using bootstrap and 0.66 (0.63-0.68) when using delete-d cross validation. In conclusion, the 5-item ASTRAL-R score moderately predicts non-recanalisation at 24 hours in thrombolysed ischaemic strokes. If its performance can be confirmed by external validation and its clinical usefulness can be proven, the score may influence patient selection for more aggressive revascularisation strategies in routine clinical practice.

Historical trends of organochlorine pesticides in a sediment core from the Gulf of Batabanó, Cuba.

Sediments can be natural archives to reconstruct the history of pollutant inputs into coastal areas. This is important to improve management strategies and evaluate the success of pollution control measurements. In this work, the vertical distribution of organochlorine pesticides (DDTs, Lindane, HCB, Heptachlor, Aldrin and Mirex) was determined in a sediment core collected from the Gulf of Batabanó, Cuba, which was dated by using the (210)Pb dating method and validated with the (239,240)Pu fallout peak. Results showed significant changes in sediment accumulation during the last 40 years: recent mass accumulation rates (0.321 g cm(-2) yr(-1)) double those estimated before 1970 (0.15 g cm(-2) yr(-1)). This change matches closely land use change in the region (intense deforestation and regulation of the Colon River in the late 1970s). Among pesticides, only DDTs isomers, Lindane and HCB were detected, and ranged from 0.029 to 0.374 ng g(-1) dw for DDTs, from<0.006 to 0.05 ng g(-1) dw for Lindane and from<0.04 to 0.134 ng g(-1) dw for HCB. Heptachlor, Aldrin and Mirex were below the detection limits (∼0.003 ng g(-1)), indicating that these compounds had a limited application in the Coloma watershed. Pesticide contamination was evident since the 1970s. DDTs and HCB records showed that management strategies, namely the banning the use of organochlorine contaminants, led to a concentration decline. However, Lindane, which was restricted in 1990, can still be found in the watershed. According to NOAA guidelines, pesticides concentrations encountered in these sediments are low and probably not having an adverse effect on sediment dwelling organisms.

Treatment of Retinoblastoma in 2015: Agreement and Disagreement.

The management of intraocular retinoblastoma is rapidly changing, and even recent reviews on the subject are behind existing practices. The 4 authors of this report collectively represent their management strategies with an emphasis on areas of agreement and disagreement. Ophthalmic artery chemosurgery and intravitreous chemotherapy have completely replaced external beam radiotherapy, reduced the use of systemic chemotherapy, and diminished enucleations by 90% without evidence of compromising patient survival.

Why evolution matters for species conservation: perspectives from three case studies of plant metapopulations

We advocate the advantage of an evolutionary approach to conservation biology that considers evolutionary history at various levels of biological organization. We review work on three separate plant taxa, spanning from one to multiple decades, illustrating extremes in metapopulation functioning. We show how the rare endemics Centaurea corymbosa (Clape Massif, France) and Brassica insularis in Corsica (France) may be caught in an evolutionary trap: disruption of metapopulation functioning due to lack of colonization of new sites may have counterselected traits such as dispersal ability or self-compatibility, making these species particularly vulnerable to any disturbance. The third case study concerns the evolution of life history strategies in the highly diverse genus Leucadendron of the South African fynbos. There, fire disturbance and the recolonization phase after fires are so integral to the functioning of populations that recruitment of new individuals is conditioned by fire. We show how past adaptation to different fire regimes and climatic constraints make species with different life history syndromes more or less vulnerable to global changes. These different case studies suggest that management strategies should promote evolutionary potential and evolutionary processes to better protect extant biodiversity and biodiversification.

An interactive web-GIS tool for risk analysis: a case study in the Fella River basin, Italy

This paper presents a prototype of an interactive web-GIS tool for risk analysis of natural hazards, in particular for floods and landslides, based on open-source geospatial software and technologies. The aim of the presented tool is to assist the experts (risk managers) in analysing the impacts and consequences of a certain hazard event in a considered region, providing an essential input to the decision-making process in the selection of risk management strategies by responsible authorities and decision makers. This tool is based on the Boundless (OpenGeo Suite) framework and its client-side environment for prototype development, and it is one of the main modules of a web-based collaborative decision support platform in risk management. Within this platform, the users can import necessary maps and information to analyse areas at risk. Based on provided information and parameters, loss scenarios (amount of damages and number of fatalities) of a hazard event are generated on the fly and visualized interactively within the web-GIS interface of the platform. The annualized risk is calculated based on the combination of resultant loss scenarios with different return periods of the hazard event. The application of this developed prototype is demonstrated using a regional data set from one of the case study sites, Fella River of northeastern Italy, of the Marie Curie ITN CHANGES project.

Predicting the future effectiveness of protected areas for bird conservation in Mediterranean ecosystems under climate change and novel fire regime scenarios

AimGlobal environmental changes challenge traditional conservation approaches based on the selection of static protected areas due to their limited ability to deal with the dynamic nature of driving forces relevant to biodiversity. The Natura 2000 network (N2000) constitutes a major milestone in biodiversity conservation in Europe, but the degree to which this static network will be able to reach its long-term conservation objectives raises concern. We assessed the changes in the effectiveness of N2000 in a Mediterranean ecosystem between 2000 and 2050 under different combinations of climate and land cover change scenarios. LocationCatalonia, Spain. MethodsPotential distribution changes of several terrestrial bird species of conservation interest included in the European Union's Birds Directive were predicted within an ensemble-forecasting framework that hierarchically integrated climate change and land cover change scenarios. Land cover changes were simulated using a spatially explicit fire-succession model that integrates fire management strategies and vegetation encroachment after the abandonment of cultivated areas as the main drivers of landscape dynamics in Mediterranean ecosystems. ResultsOur results suggest that the amount of suitable habitats for the target species will strongly decrease both inside and outside N2000. However, the effectiveness of N2000 is expected to increase in the next decades because the amount of suitable habitats is predicted to decrease less inside than outside this network. Main conclusionsSuch predictions shed light on the key role that the current N2000may play in the near future and emphasize the need for an integrative conservation perspective wherein agricultural, forest and fire management policies should be considered to effectively preserve key habitats for threatened birds in fire-prone, highly dynamic Mediterranean ecosystems. Results also show the importance of considering landscape dynamics and the synergies between different driving forces when assessing the long-term effectiveness of protected areas for biodiversity conservation.

Framework for Traffic Pattern Identification: Required Step for Short-term Forecasting

In the world of transport management, the term ‘anticipation’ is gradually replacing ‘reaction’. Indeed, the ability to forecast traffic evolution in a network should ideally form the basis for many traffic management strategies and multiple ITS applications. Real-time prediction capabilities are therefore becoming a concrete need for the management of networks, both for urban and interurban environments, and today’s road operator has increasingly complex and exacting requirements. Recognising temporal patterns in traffic or the manner in which sequential traffic events evolve over time have been important considerations in short-term traffic forecasting. However, little work has been conducted in the area of identifying or associating traffic pattern occurrence with prevailing traffic conditions. This paper presents a framework for detection pattern identification based on finite mixture models using the EM algorithm for parameter estimation. The computation results have been conducted taking into account the traffic data available in an urban network.

Toimitusketjun häiriöt ja riskienhallinta valmistustoimintaa harjoittavassa yrityksessä

Tutkielman tavoitteena on tarkastella toimitusketjun riskejä ja riskienhallintamenetelmiä valmistustoimintaa harjoittavan yrityksen näkökulmasta. Kiristynyt maailmanlaajuinen kilpailu sekä toimintaympäristön kansainvälistyminen ovat lisänneet etenkin valmistustoimintaa harjoittavien yritysten toimitusketjuihin kohdistuvien riskitekijöiden määrää. Riskitekijät voivat olla lähtöisin toimitusketjun sisältä tai ulkopuolisesta liiketoimintaympäristöstä. Yrityksen tulee tunnistaa ja arvioida toimitusketjun merkittävimmät riskitekijät sekä niistä mahdollisesti aiheutuvien seurausten vaikutukset. Toimitusketjun riskien lisäksi työssä perehdytään riskienhallinnan merkitykseen sekä erilaisiin hankintatoiminnan riskienhallintamenetelmiin. Riskienhallinnan tarkoitus on löytää yrityksen kannalta oikeat menetelmät kulloisenkin riskitekijän seurausten hallitsemiseksi. Teoriaosuuden jälkeen työn empiriaosuus pyrkii selvittämään kohdeyrityksen toiminnan kannalta merkittävimmät toimitusketjun riskitekijät sekä tutkimaan yrityksen hyödyntämiä riskienhallintamenetelmiä.

Gray mold severity and vase life of rose buds after pulsing with citric acid, salicylic acid, calcium sulfate, sucrose and silver thiosulfate

Gray mold of roses (Rosa hibrida) caused by Botrytis cinerea requires many management strategies for its control. The effect of pulsing rose cv. Kiss with solutions of citric acid, salicylic acid, sucrose, calcium sulfate, and silver thiosulfate (STS) on disease severity and vase life of the flowers was evaluated. The solutions were applied to cut stems at different stages of harvest, the variation in the opening stage of harvest did not affect the results. Pulsing with STS reduced the values of area under the disease progress curve (AUDPC) and of severity of disease by 15% and 55%, respectively, and increased the vase life of the flowers by 20%. Calcium sulfate consistently reduced AUDPC by 66% and maximum severity by 88%, and increased vase life of the flowers by 37%. Therefore, pulsing rose buds with solutions of STS and calcium sulfate is potentially useful in reducing losses due to gray mold after harvest and in extending the vase life.

Spare part business analysis and development

The purpose of this Thesis was to comprehensively analyze and develop the spare part business in Company Oy’s five biggest product groups by searching development issues related to single spare parts’ supply chains as well as the spare part business process, make implementation plans for them and implement the plans when possible. The items were classified based on special characteristics of spare parts and on their actual sales volumes. The created item classes were examined for finding improvement possibilities. Management strategies for classified items were suggested. Vendors and customers were analyzed for supporting the comprehensive supply network development work. The effectiveness of the current spare part business process was analyzed in co-operation with the spare part teams in three business unit locations. Several items were taken away from inventories as uselessly stocked items. Price list related to core items with one of the main product group’s core item manufacturer was suggested to be expanded in Town A. Refinement equipment seal item supply chain management was seen important to develop in Town B. A new internal business process model was created for minimizing and enhancing the internal business between Company’s business units. SAP inventory reports and several other features were suggested to be changed or developed. Also the SAP data material management was seen very important to be developed continuously. Many other development issues related to spare parts’ supply chains and the work done in the business process were found. The need for investigating the development possibilities deeper became very clear during the project.

Incubation period of Hemileia vastatrix in coffee plants in Brazil simulated under climate change

Risk analysis of climate change on plant diseases has great importance for agriculture since it allows the evaluation of management strategies to minimize future damages. This work aimed to simulate future scenarios of coffee rust (Hemileia vastatrix) epidemics by elaborating geographic distribution maps using a model that estimates the pathogen incubation period and the output from three General Circulation Models (CSIRO-Mk3.0, INM-CM3.0, and MIROC3.2.medres). The climatological normal from 1961-1990 was compared with that of the decades 2020s, 2050s and 2080s using scenarios A2 and B1 from the IPCC. Maps were prepared with a spatial resolution of 0.5 × 0.5 degrees of latitude and longitude for ten producing states in Brazil. The climate variables used were maximum and minimum monthly temperatures. The maps obtained in scenario A2 showed a tendency towards a reduction in the incubation period when future scenarios are compared with the climatological normal from 1961-1990. A reduction in the period was also observed in scenario B1, although smaller than that in scenario A2.

Lentopetrolin hinnanmuutoksilta suojautuminen johdannaisilla Case Jetflite Oy

Tutkielman tavoitteena on selvittää, miten lentoyhtiöt, kuten case-yritys Jetflite Oy, voivat hyödyntää johdannaisinstrumentteja suojautuessaan polttoainekustannusten nousulta. Tutkielmassa kootaan tietoa eri lentoyhtiöiden riskienhallintastrategioista ja niiden implementoinnissa käytetyistä johdannaissopimustyypeistä. Tutkielmassa pyritään tuottamaan tietoa case-yrityksen johdolle riskienhallintastrategian luomista varten kartoittamalla toteutuneita polttoainekustannuksia Jetfliten ostolaskuista. Lentoyhtiöt voivat määritellä suojausstrategian, jonka mukaisesti määrättynä ajanjaksona haluttu osuus tulevista polttoainehankinnoista suojataan johdannaissopimuksin muun muassa futuureita, optioita ja swappeja käyttäen. Johdannaisia käytetään sekä lähitulevaisuuden polttoainehankintojen suojauksissa että pitkän aikavälin riskienhallintastrategioita toteutettaessa. Koska polttoainekustannukset ovat lentoyhtiöiden toiminnan kannattavuuden kannalta keskeinen kuluerä, on em. kustannusten nousulta suojautuminen lentoyhtiöille myös strateginen menestystekijä.