Journal des commissaires de police : recueil mensuel de législation, de jurisprudence et de doctrine

1858 (A4).

Journal des commissaires de police : recueil mensuel de législation, de jurisprudence et de doctrine

1896 (A42).

Journal des commissaires de police : recueil mensuel de législation, de jurisprudence et de doctrine

1860 (A6).

Journal des commissaires de police : recueil mensuel de législation, de jurisprudence et de doctrine

1860 (A6).

Journal des commissaires de police : recueil mensuel de législation, de jurisprudence et de doctrine

1882 (A28).

Journal des commissaires de police : recueil mensuel de législation, de jurisprudence et de doctrine

1863 (A9).

Journal des commissaires de police : recueil mensuel de législation, de jurisprudence et de doctrine

1897 (A43).

Journal des commissaires de police : recueil mensuel de législation, de jurisprudence et de doctrine

1873 (A19).

Journal des commissaires de police : recueil mensuel de législation, de jurisprudence et de doctrine

1871 (A18,N1)-1872 (A18,N3).

Journal des commissaires de police : recueil mensuel de législation, de jurisprudence et de doctrine

1907 (A53).

Journal des commissaires de police : recueil mensuel de législation, de jurisprudence et de doctrine

1859 (A5).

Journal des commissaires de police : recueil mensuel de législation, de jurisprudence et de doctrine

1865 (A11).

Journal des commissaires de police : recueil mensuel de législation, de jurisprudence et de doctrine

1875 (A21).

Harmonization of Environmental Costs and Investments Reporting

The objective of this Master’s Thesis is to examine the current state of environmental costs and investments reporting at Stora Enso in the Business Area of Printing and Reading. Differences and the factors causing the differences in environmental costs and investments reporting are examined in order to further harmonize the reporting between the mills. Research method is a case study, which comprises 11 paper mills. Environmental costs are studied from year 2012 and environmental investments from year 2011 or from 2012 depending on the mill. The results show that there are two types of differences such as actual and harmonisable affecting to environmental costs reporting. Actual differences result from factors such as location and technical features of the mill. Harmonisable differences represent differences, which distort the actual differences. Factors that cause harmonisable differences are identification and traceability of environmental costs as well as interpretation of the instructions. Estimation of the environmental share of indirect environmental investments causes differences between the mills in environmental investments reporting, as it has to be done case-by-case judgments. A further research could consider a detailed examination of the data registering process in order to further improve traceability of environmental costs. Furthermore, identification and reporting of potential savings could be studied from environmental point of view as resource efficiency is an increasing interest.

Data management as a part of performance management: Case study about production reporting development project

Because of the increased availability of different kind of business intelligence technologies and tools it can be easy to fall in illusion that new technologies will automatically solve the problems of data management and reporting of the company. The management is not only about management of technology but also the management of processes and people. This thesis is focusing more into traditional data management and performance management of production processes which both can be seen as a requirement for long lasting development. Also some of the operative BI solutions are considered in the ideal state of reporting system. The objectives of this study are to examine what requirements effective performance management of production processes have for data management and reporting of the company and to see how they are effecting on the efficiency of it. The research is executed as a theoretical literary research about the subjects and as a qualitative case study about reporting development project of Finnsugar Ltd. The case study is examined through theoretical frameworks and by the active participant observation. To get a better picture about the ideal state of reporting system simple investment calculations are performed. According to the results of the research, requirements for effective performance management of production processes are automation in the collection of data, integration of operative databases, usage of efficient data management technologies like ETL (Extract, Transform, Load) processes, data warehouse (DW) and Online Analytical Processing (OLAP) and efficient management of processes, data and roles.