992 resultados para työ - muutokset
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The doctoral dissertation Critic Einari J. Vehmas and Modern Art deals with one of the central figures of the Finnish art scene and his work as an art critic, art museum curator and cultural critic. The main body of research material consists of the writings of Einari J. Vehmas (1902 1980) from 1937 to the late 1960s. Vehmas wrote art reviews for magazines, and from the year 1945 he was a regular art critic for one of the major newspapers in Finland. Vehmas was heavily inclined towards French literature and visual arts. Marcel Proust and Charles Baudelaire influenced his views on the nature of art from the late 1920s onwards. Vehmas is commonly regarded as the most influential art critic of post-war Finland. His writings have been referred to and cited in numerous research papers on Finnish 20th-century art. A lesser known aspect of his work is his position as the deputy director of the Ateneum Art Museum, the Finnish national gallery. Through his art museum work, his opinions also shaped the canon of modern art considered particularly Finnish following the second world war. The main emphasis of the dissertation is on studying Vehmas s writings, but it also illustrates the diversity of his involvement in Finnish cultural life through biographical documents. The long chronological span of the dissertation emphasises how certain central themes accumulate in Vehmas s writings. The aim of the dissertation is also to show how strongly certain philosophical and theoretical concepts from the early 20th century, specifically Wassily Kandinsky s principle of inner necessity and Henri Bergson s epistemology highlighting intuition and instinct, continued to influence the Finnish art discourse even in the early 1960s, in part thanks to the writings of Vehmas. Throughout his production, Vehmas contemplated the state and future of modern art and humanity. Vehmas used a colourful, vitalistic rhetoric to emphasise the role of modern art as a building block of culture and humanity. At the same time, however, he was a cultural pessimist whose art views became infused with anxiety, a sense of loss, and a desire to turn his back on the world.
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This study examines Institutional Twinning in Morocco as a case of EU cooperation through the pragmatic, ethical and moral logics of reason in Jürgen Habermas’s discourse ethics. As a former accession tool, Twinning was introduced in 2004 for legal approximation in the context of the European Neighborhood Policy. Twinning is a unique instrument in development cooperation from a legal perspective. With its long historical and cultural ties to Europe, Morocco presents an interesting case study of this new form of cooperation. We will analyse motives behind the Twinning projects on illegal immigration, environment legislation and customs reform. As Twinning is a new policy instrument within the ENP context, there is relatively little preceding research, which, in itself, constitutes a reason to inquire into the subject. While introducing useful categories, the approaches discussing “normative power Europe” do not offer methodological tools precise enough to analyse the motives of the Twinning cooperation from a broad ethical standpoint. Helene Sjursen as well as Esther Barbé and Elisabeth Johansson-Nogués have elaborated on Jürgen Habermas’ discourse ethics in determining the extent of altruism in the ENP in general. Situating the analysis in the process-oriented framework of Critical Theory, discourse ethics provides the methodological framework for our research. The case studies reveal that the context in which they operate affects the pragmatic, ethical and moral aspirations of the actors. The utilitarian notion of profit maximization is quite pronounced both in terms of the number of Twinning projects in the economic sphere and the pragmatic logics of reason instrumental to security and trade-related issues. The historical background as well internal processes, however, contribute to defining areas of mutual interest to the actors as well as the motives Morocco and the EU sometimes described as the external projection of internal values. Through its different aspects, Twinning cooperation portrays the functioning of the pragmatic, ethical and moral logics of reason in international relations.
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Globalisaatio on luonut uuden maailmanjärjestelmän jonka myötä yksittäisten valtioiden vaikutusvalta on vähentynyt entisestään. Tämä pitää paikkansa erityisesti kehittyvien maiden kohdalla, esimerkiksi Afrikassa. Afrikka on pyrkinyt taistelemaan globalisaation tuomia negatiivisia vaikutuksia vastaan alueellistumisen ja maanosan yhtenäisyyttä ajavien hankkeiden kautta jo vuosikymmenien ajan, mutta toistaiseksi tulokset eivät ole olleet vakuttavia. Tällä hetkellä Afrikan Unionissa keskustellaan hankkeesta muodostaa Afrikan Yhdysvallat. Aiemmista hankkeista poiketen tämän uuden aloitteen ajatus perustuu ylikansallisuudelle, jossa yksittäiset valtiot luovuttavat valtaansa ylikansallisille elimille, kuten Afrikan Unionin hallitukselle. Näin ollen on tärkeää tarkastella aloitetta Afrikan Yhdysvaltojen perustamiseksi ja arvioida, voisiko tällainen ylikansallinen organisaatio auttaa Afrikkaa kääntämään globalisaation haittavaikutukset myönteisiksi. Tämä Pro Gradu-tutkielma väittää sen olevan mahdollista, mutta vain siinä tapauksessa että Afrikka on valmis hyväksymään yhtenäisyyden rajoitukset. Aiemman tutkimuksen vähyyden vuoksi on myös tarpeen tutkia Afrikan Yhdysvalloista kansallisilla tasoilla käytävää keskustelua. Tämän vuoksi tässä tutkielmassa painotetaan esimerkkimaa Sambian kautta yhden Afrikan Unionin jäsenmaan keskinäistä keskustelua aiheesta ja verrataan sitä Afrikan Unionin tason keskusteluun. Tutkielma sisältää kirjallisuuskatsauksen sekä tapaustutkimuksen. Tutkimusaineisto koostuu sambialaisista sanomalehtiotteista sekä Sambian valtion ja Afrikan Unionin virallisista asiakirjoista. Pääasiallisena tutkimusmenetelmänä on laadullinen sisällönanalyysi. Teoreettinen viitekehys perustuu afrikkalaisen valtion ja kansalaisyhteiskunnan, alueellistumisen, globalisaation hallinnan, pan-afrikkalaisuuden ja poliittisen integraation teorioihin sekä historialliseen katsaukseen Afrikan yhtenäisyydestä. Perimmäisenä tarkoituksena on lisätä ymmärrystä afrikkalaisesta valtiosta ja politiikasta. Tutkimuksen tulosten mukaan on havaittavissa aukko valtioiden virallisten toimijoiden näkemysten ja kansalaisyhteiskunnan huolenaiheiden välillä. Viralliset toimijat näyttävät olevan kansalaisyhteiskuntaa vahvemmin Afrikan Yhdysvaltojen kannalla. Virallisten toimijoiden korostaessa Afrikan aatteellista yhtenäisyyttä kansalaisyhteiskunta on huolissaan sen toteutumisesta käytännössä. Esiin nousee myös kysymys 'afrikkalaisesta' identiteetistä ja kansalaisuudesta sekä kommunikaatiosta valtion ja kansalaisten välillä.
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Tutkielmassa tarkastellaan suomalaista kulutuskulttuuria ja sen muuttumista kulutuskerronnan kautta. Aineisto koostuu 39 iäkkään, 1920–1950-luvuilla syntyneen, suomalaisen kuluttajaelämäkerroista, jotka kerättiin kirjoituskilpailulla. Tutkielmassa analysoidaan informanttien kulutukseen ja rahankäyttöön liittämiä hyveitä sekä sitä, millaisista kulutuseetoksista hyveet kertovat. Elämäkertojen erittelyyn ja tulkintaan on sovellettu lähiluentaa. Analyysin avulla on rakennettu tulkinta keskiluokkaisesta kulutuseetoksesta. Tutkimuksen teoreettinen viitekehys pohjautuu kulutuksen normatiivisia merkityksiä, kulutuseetoksia ja keskiluokkaisuutta käsitteleviin tutkimuksiin. Tulkintaa ohjaa lisäksi ymmärrys tutkittavan sukupolven elämänkulusta suomalaisen kulutusyhteiskunnan kehityksen näkökulmasta. Tutkittavan sukupolven elämän aikana kotitalous on kehittynyt agraarisen yhteiskunnan omavaraisesta tuotantoyksiköstä vauraan yhteiskunnan kulutukseen ja sosiaaliseen uusintamiseen keskittyväksi instituutioksi. Palkkatyöläisyys, vapaa-aika ja kulutusmahdollisuudet ovat lisääntyneet, ja yhteiskuntaa leimaa keskiluokkaistuminen. Elämäkerroista löytyvät säästäväisyyden ja vaatimattomuuden hyveet kertovat talonpoikaisen kulutueetoksen olevan edelleen keskeinen kulutuseetos, mutta niukkuuden hyveellistämisen lisäksi kulutuskerronnasta löytyy myös modernimpia tapoja suhtautua kulutukseen. Tulkitsen kuluttajaelämäkerroista löytyvien järkevyyden, tavallisuuden ja työnteon hyveiden kertovan keskiluokkaisuudesta. Hyveellinen kuluttaminen on keskiluokkaisessa kulutuseetoksessa talonpoikaista kulutuseetosta sallivampaa. Se määrittyy niukan kuluttamisen sijaan kohtuullisen ja tavallisen kuluttamisen hyveellistämiseksi. Keskiluokkaisessa kulutuseetoksessa on hyväksyttävää nauttia kohtuudella ja järkevästi omalla työllä ansaitusta vaurastumisesta. Talonpoikaisesta kulutuseetoksesta poiketen keskiluokkainen kulutuseetos hyväksyy kulutuksesta saatavan nautinnon. Sanonta ”ensin työ, sitten huvi” kuvaa keskiluokkaisen kulutuseetoksen tapaa suhtautua vaurastumisen mukanaan tuomaan kulutuskulttuuriin ja sen nautintoihin.
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Naton Kosovon-interventiolla vuonna 1999 ja Venäjän Georgian-interventiolla vuonna 2008 ei äkkiseltään katsottuna ole juurikaan yhteistä. Molemmissa tapauksissa kuitenkin suurempi valtio tai organisaatio toteutti sotilaallisen intervention suvereenin valtion fyysiselle alueelle ilman legitiimin kansainvälisen auktoriteetin, Yhdistyneiden kansakuntien turvallisuusneuvoston, siunausta. Molemmissa tapauksissa intervention kohteena oli monikulttuurinen, monien sosiaalisten, taloudellisten ja poliittisten jakolinjojen maa ja alue, jossa vähemmistöjen asema oli voimakkaan debatin aiheena. Tämän ”Pahaa hyvän puolesta?” -tutkielman tavoitteena on Yhdysvaltain ja Venäjän presidenttien puheissaan esittämien interventioiden oikeusperusteiden sekä niiden samankaltaisuuksien ja erojen määritteleminen. Tutkimuksen aineiston muodostavat presidentti Clintonin maalis-huhtikuussa 1999 ja presidentti Medvedevin elokuussa 2008 pitämät puheet, joissa he pyrkivät oikeuttamaan johtamaansa interventiota. Keskustelu Kosovon ja Georgian tapausten yhteneväisyyksistä heräsi syksyllä 2008: esimerkiksi pääministeri Vladimir Putin käytti Kosovon itsenäistymistä Georgian separatistialueiden itsenäistymisen esikuvana ja suomalaisten Venäjän-tutkijoiden piirissä interventioiden yhtäläisyyksiä pohdittiin jo pian Georgian tapahtumien alettua elokuussa 2008. Tähän keskusteluun haluan tällä tutkimuksella osallistua. Tutkimuksen teoreettinen tausta muodostuu valtiota, suvereniteettia, interventiota, sotaa, uhkaa ja identiteettiä käsittelevistä teorioista, Chaïm Perelmanin retoriikan teoriasta sekä aiemmasta Venäjän ja Yhdysvaltain ulkopolitiikkaa ja Georgiaa ja Kosovoa käsittelevästä tutkimuksesta. Aineiston analyysi osoittaa, että presidenttien esittämissä oikeusperusteissa oli sekä samankaltaisuuksia että eroavaisuuksia. Medvedevin esittelemät oikeutusperusteet voidaan jakaa neljään eri ryhmään, joita ovat kansainvälisen lainsäädännön rikkominen, humanitaariset syyt ja omien kansalaisten suojelu, rauhanturvaamisen ja historiallisen tehtävän täyttäminen sekä interventio rangaistuksena. Clintonin esittämät oikeutusperusteet jaan tässä tutkimuksessa viiteen ryhmään: interventio suuremman katastrofin estämiskeinona, humanitaarisen katastrofin, etnisen väkivallan ja julmuuden lopettamiskeinona, Yhdysvallat rauhantekijänä, vapaan, rauhallisen ja vakaan Euroopan puolesta sekä interventio moraalisena valintana ja vastauksena kansainvälisten sopimusten rikkomiselle. Puheissa esiintyy voimakkaita tunteisiin vetoavia ilmaisuja ja niissä on havaittavissa ajallinen evoluutio, ilmaisujen vähittäinen muuttuminen ajan kuluessa. Aineisto keskittyy erityisesti intervention alkuvaiheeseen, jolloin legitimiteetin vahvistaminen oli erityisen tärkeää. Molemmissa presidenttien puheissa uhka ja toiseus määritellään selkeästi. Oma toiminta esitetään korostetun positiivisessa valossa, viattomien pelastajana ja lain, oikeudenmukaisuuden ja turvallisuuden puolustajana. Puheet on suunnattu tarjoamaan jotain jokaiselle yleisölle. Poliittisina, virallisina dokumentteina niiden tehtävänä on vallankäyttö ja yleisöjen asenteisiin ja mielipiteisiin vaikuttaminen myös arvoihin vetoamalla. Puheet ovat viimeisteltyjä poliittisen teatterin näytöksiä. Näiden näytösten rooleja näyttelevät niin suuri valtio, pieni valtio, kansainvälinen yhteisö ja viattomien ihmisten kohtalokin.
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Nowadays any analysis of Russian economy is incomplete without taking into account the phenomenon of oligarchy. Russian oligarchs appeared after the fall of the Soviet Union and are represented by wealthy businessmen who control a huge part of natural resources enterprises and have a big political influence. Oligarchs’ shares in some natural resources industries reach even 70-80%. Their role in Russian economy is big without any doubts, however there has been very little economic analysis done. The aim of this work is to examine Russian oligarchy on micro and macro levels, its role in Russia’s transition and the possible positive and negative outcomes from this phenomenon. For this purpose the work presents two theoretical models. The first part of this thesis work examines the role of oligarchs on micro level, concentrating on the question whether the oligarchs can be more productive owners than other types of owners. To answer the question this part presents a model based on the article “Are oligarchs productive? Theory and evidence” by Y. Gorodnichenko and Y. Grygorenko. It is followed by empirical test based on the works of S. Guriev and A. Rachinsky. The model predicts oligarchs to invest more in the productivity of their enterprises and have higher returns on capital, therefore be more productive owners. According to the empirical test, oligarchs were found to outperform other types of owners, however it is not defined whether the productivity gains offset losses in tax revenue. The second part of the work concentrates on the role of oligarchy on macro level. More precisely, it examines the assumption that the depression after 1998 crises in Russia was caused by the oligarchs’ behavior. This part presents a theoretical model based on the article “A macroeconomic model of Russian transition: The role of oligarchic property rights” by S. Braguinsky and R. Myerson, where the special type of property rights is introduced. After the 1998 crises oligarchs started to invest all their resources abroad to protect themselves from political risks, which resulted in the long depression phase. The macroeconomic model shows, that better protection of property rights (smaller political risk) or/and higher outside investing could reduce the depression. Taking into account this result, the government policy can change the oligarchs’ behavior to be more beneficial for the Russian economy and make the transition faster.
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Tutkielman aiheena ovat vaikeasti aivovammaisen nuoren aikuisen sekä omaisen kokemukset hyvinvointipalveluista. Hyvinvointipalveluilla tutkielmassa viitataan julkisen sektorin järjestämiin lakisääteisiin sosiaali- ja terveyspalveluihin. Itsemääräämisoikeudella tarkoitetaan tässä yhteydessä yksilön moraalista oikeutta tehdä omaan elämään liittyviä valintoja ja päätöksiä ja toteuttaa niitä. Omaisen osallisuutta lähestytään osallisuutena vammautuneen läheisen hyvinvoinnin edistämiseen palvelujärjestelmän kontekstissa. Tutkielma kuuluu vammaistutkimukseen osana sosiaalipoliittista keskustelua. Se liittyy hyvinvointipalvelujen asiakkuutta koskevaan tutkimukseen. Tutkimuksen lähtökohtana on, että kokemuksellinen tieto on tärkeää sosiaalityön toimintakäytäntöjen kehittämisen kannalta. Keskeisimmät tutkimukset tutkielman kannalta ovat Heli Valokiven (2008), Eija Jumiskon (2008) ja Anna Metterin (2004) tutkimukset. Aineiston hankintamenetelmänä tutkielmassa on käytetty puolistrukturoitua haastattelua. Tutkielmaa varten on haastateltu neljää 27 - 36 -vuotiasta nuorta aikuista. Kaikilla haastateltavilla on vaikea aivovamma. He ovat työkyvyttömyyseläkkeellä ja asuvat vaikeavammaisten palveluasumisyksikössä Etelä-Suomen alueella. Tutkielmaa varten on haastateltu neljää omaista, joista osa on haastateltujen vammautuneiden omaisia. Aineiston analyysin välineenä on käytetty fenomenologis-hermeneuttista tutkimusotetta ja tarinallista lähestymistapaa.Vaikeavammaisten palveluasumisyksikköä lähestytään tutkielmassa vammautuneen arjen sosiaalisena näyttämönä yksityisen ja julkisen tilan välimaastossa. Vaikean aivovamman saanut henkilö toteuttaa itsemääräämistään asumisen arjessa monin eri tavoin. Hän luotaa suhdettaan vammaisuuteensa ja antaa sille eri merkityksiä. Hän arvioi omaa toimijuuttaan suhteessa vammaisuuden kokemukseen. Muistivaikeuksien johdosta vammautunut voi tarvita tarinallista tukea toimijuutensa edistämiseksi. Luottamus on keskeinen voimavara vammautuneen elämässä, sillä luotetut toiset voivat tukea vammautuneen toimijuutta ja haastaa valtadiskurssien määritelmiä hänen tilanteestaan. Vaikeasti vammautuneen omaisella voi olla tärkeä rooli vammautuneen arjessa. Omaisen osallisuutta lähestytään tutkielmassa kokemuksena ja toimintana. Tutkielmassa erotetaan kolme osallisuuden kokemuksellista ja toiminnallista ulottuvuutta, jotka ovat olemassaolon kipu, taistelu ja pyrkimys tasapainoon. Omaisen toimijarooleja esitaistelijana ja hoivaajana tarkastellaan sosiaalityön ja sosiaalipolitiikan toimintaympäristöä vasten. Omainen suhteuttaa palvelujärjestelmää koskevia odotuksiaan hyvinvointivaltion lupaukseen, mutta saattaa päätyä kohtuuttomaan tilanteeseen. Omaisen institutionaalisen luottamuksen kokemusta lähestytään turvautuvan, tukeutuvan ja menetetyn luottamuksen näkökulmasta. Sosiaalityön ja sosiaalipolitiikan toimintaympäristö on muuttunut monin tavoin ja asiakkaalta odotetaan enenevässä määrin kykyjä toimia markkinoistuneessa yhteiskunnassa. Vammaispolitiikan keinoin pyritään edistämään vaikeavammaisten itsemääräämistä ja yhdenvertaisuutta. Itsemääräämisen eetos voi kuitenkin tukea jo ennestään vahvojen ja aktiivisten toimijoiden toimijuutta. Sosiaalityön haasteena on tukea heikoimmassa asemassa olevien mahdollisuuksia päättää omaa arkea koskevista asioista. Omaisen osallisuuden tukeminen voi mahdollistaa osaltaan vammautuneen itsemääräämistä arjessa. Tasapaino on kuitenkin herkkä, ja sosiaalityön ammatillisena haasteena on hakea tasapainoa asiakkaan itsemääräämisoikeuden ja omaisen osallisuuden välillä.
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At present the operating environment of sawmills in Europe is changing and there are uncertainties related in raw material supply in many countries. The changes in the operating environment of roundwood markets and the effects followed by these changes have brought up several interesting issues from the viewpoint of research. Lately new factors have been influencing the roundwood markets, such as increasing interest towards wood-based energy and implementation of new energy policies as well as changes in wood trade flows that affect the domestic markets in many countries. This Master’s thesis studies the adaptation ability of Finnish roundwood markets in a changing operating environment, aiming to produce an up-to-date analysis considering new development trends. The study concentrates on the roundwood markets from the viewpoint of sawmill industry since the industry is dependent on the functioning of the markets and sawmills are highly affected by the changes on the roundwood markets. To facilitate international comparison, the study is implemented by comparing Finnish and Austrian roundwood markets and analysing changes happening in the two countries. Finland and Austria share rather similar characteristics in the roundwood market structures, forest resources and forest ownership as well as production of roundwood and sawnwood. In addition they both are big exporters of forest industry products. In this study changes in the operating environment of sawmill industry both in Finland as well as in Austria are compared to each other aiming to recognise the main similarities and differences between the countries. In addition both development possibilities as well as challenges followed by the changes are discussed. The aim of the study is to define the main challenges and possibilities confronted by the actors on the markets and also to find new perspectives to approach these. The study is implemented as a qualitative study. The theoretical framework of the study describes the operating environment of wood markets from the viewpoint of the sawmill industry and represents the effects of supply and demand on the wood markets. The primary research material of the study was gathered by interviewing high level experts of forestry and sawmill industry in both Finland and Austria. The aim was to receive as extensive country specific viewpoint from the markets as possible, hence interviewees represented different parties of the markets. After creating country-specific profiles based on the theoretical framework a cross-country comparison was implemented. As a consequence the main similarities and differences in the operating environment and on the roundwood markets of Finland and Austria were recognized. In addition the main challenges and possibilites were identified. The results of the study offer a wide analysis regarding the main similarities and differences of the wood markets of Finland and Austria and their operating environments as well as concerning challenges and possibilities faced on the markets.
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This thesis explores migration and the attractiveness of urban living in the Greater Helsinki region. The aim of the thesis is to explore the attractiveness of the city of Helsinki in terms of regional migration and to identify what characterizes migration to Helsinki. The study focuses in particular on housing, which is a key factor influencing migration decisions in the region. Other central themes in the study are housing policy and regional competition among municipalities. This study focuses solely on households moving within Finnish borders excluding international migration. Migration is examined by comparing in- and out-migration in Helsinki, as well as studying migration to the city s inner and outer areas. The primary research material in the study is a questionnaire data collected by the National Consumer Research Centre. In this thesis the data is used for studying migrants aged 25 45. The main research method is analyzing the data statistically using the SPSS software. Methods include frequency analysis, cross tabulation, factor analysis and descriptive analysis. Additionally, statistical data is used to complement the questionnaire data. The research results indicate that Helsinki s in- and out-migration differs both in terms of the type of households that migrate as well as in the reasons why they migrate. Furthermore, differences can also be detected between migration to the inner and outer parts of Helsinki. According to the research results, a household s current phase of life is crucial in determining where and why they move within the Greater Helsinki region. A household s set of values on the other hand, seems to have a lesser impact on migration within the region, even though households moving to Helsinki seem to value a somewhat more urban lifestyle than the ones moving out of the city. The research also shows a direct correlation between the values of migrants and their current phase of life. Decisions of migrating are heavily influenced by wider societal issues. In the Greater Helsinki region the labor and housing market appear to have a great influence on the direction of migration streams. According to the results, households move to and from Helsinki for different reasons. The primary reasons for moving to Helsinki are related to the city s diverse labor market and to the working careers of households. Issues related to urban living and an urban lifestyle seem to be relevant although not the main reason why people move to Helsinki. The research material indicates that Helsinki s urban environment is both a pull and a push factor affecting the decisions of migrants. The city attracts those seeking urban living, but on the contrary does not appeal to households seeking more space and wishing to live closer to nature. According to the research, Helsinki with its densely built urban environment mainly attracts singles and childless couples, whereas the city region s other municipalities are more attractive for families with children. Housing policy is one of the main reasons determining where people move within the Helsinki region. As for the city of Helsinki, improving the city s attractiveness seems to be closely linked to how well the city manages to execute its future housing policies and how well alternative living preferences can be taken into account in planning.
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The study seeks to find out whether the real burden of the personal taxation has increased or decreased. In order to determine this, we investigate how the same real income has been taxed in different years. Whenever the taxes for the same real income for a given year are higher than for the base year, the real tax burden has increased. If they are lower, the real tax burden has decreased. The study thus seeks to estimate how changes in the tax regulations affect the real tax burden. It should be kept in mind that the progression in the central government income tax schedule ensures that a real change in income will bring about a change in the tax ration. In case of inflation when the tax schedules are kept nominally the same will also increase the real tax burden. In calculations of the study it is assumed that the real income remains constant, so that we can get an unbiased measure of the effects of governmental actions in real terms. The main factors influencing the amount of income taxes an individual must pay are as follows: - Gross income (income subject to central and local government taxes). - Deductions from gross income and taxes calculated according to tax schedules. - The central government income tax schedule (progressive income taxation). - The rates for the local taxes and for social security payments (proportional taxation). In the study we investigate how much a certain group of taxpayers would have paid in taxes according to the actual tax regulations prevailing indifferent years if the income were kept constant in real terms. Other factors affecting tax liability are kept strictly unchanged (as constants). The resulting taxes, expressed in fixed prices, are then compared to the taxes levied in the base year (hypothetical taxation). The question we are addressing is thus how much taxes a certain group of taxpayers with the same socioeconomic characteristics would have paid on the same real income according to the actual tax regulations prevailing in different years. This has been suggested as the main way to measure real changes in taxation, although there are several alternative measures with essentially the same aim. Next an aggregate indicator of changes in income tax rates is constructed. It is designed to show how much the taxation of income has increased or reduced from one year to next year on average. The main question remains: How aggregation over all income levels should be performed? In order to determine the average real changes in the tax scales the difference functions (difference between actual and hypothetical taxation functions) were aggregated using taxable income as weights. Besides the difference functions, the relative changes in real taxes can be used as indicators of change. In this case the ratio between the taxes computed according to the new and the old situation indicates whether the taxation has become heavier or easier. The relative changes in tax scales can be described in a way similar to that used in describing the cost of living, or by means of price indices. For example, we can use Laspeyres´ price index formula for computing the ratio between taxes determined by the new tax scales and the old tax scales. The formula answers the question: How much more or less will be paid in taxes according to the new tax scales than according to the old ones when the real income situation corresponds to the old situation. In real terms the central government tax burden experienced a steady decline from its high post-war level up until the mid-1950s. The real tax burden then drifted upwards until the mid-1970s. The real level of taxation in 1975 was twice that of 1961. In the 1980s there was a steady phase due to the inflation corrections of tax schedules. In 1989 the tax schedule fell drastically and from the mid-1990s tax schedules have decreased the real tax burden significantly. Local tax rates have risen continuously from 10 percent in 1948 to nearly 19 percent in 2008. Deductions have lowered the real tax burden especially in recent years. Aggregate figures indicate how the tax ratio for the same real income has changed over the years according to the prevailing tax regulations. We call the tax ratio calculated in this manner the real income tax ratio. A change in the real income tax ratio depicts an increase or decrease in the real tax burden. The real income tax ratio declined after the war for some years. In the beginning of the 1960s it nearly doubled to mid-1970. From mid-1990s the real income tax ratio has fallen about 35 %.
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Interaction between forests and the atmosphere occurs by radiative and turbulent transport. The fluxes of energy and mass between surface and the atmosphere directly influence the properties of the lower atmosphere and in longer time scales the global climate. Boreal forest ecosystems are central in the global climate system, and its responses to human activities, because they are significant sources and sinks of greenhouse gases and of aerosol particles. The aim of the present work was to improve our understanding on the existing interplay between biologically active canopy, microenvironment and turbulent flow and quantify. In specific, the aim was to quantify the contribution of different canopy layers to whole forest fluxes. For this purpose, long-term micrometeorological and ecological measurements made in a Scots pine (Pinus sylvestris) forest at SMEAR II research station in Southern Finland were used. The properties of turbulent flow are strongly modified by the interaction between the canopy elements: momentum is efficiently absorbed in the upper layers of the canopy, mean wind speed and turbulence intensities decrease rapidly towards the forest floor and power spectra is modulated by spectral short-cut . In the relative open forest, diabatic stability above the canopy explained much of the changes in velocity statistics within the canopy except in strongly stable stratification. Large eddies, ranging from tens to hundred meters in size, were responsible for the major fraction of turbulent transport between a forest and the atmosphere. Because of this, the eddy-covariance (EC) method proved to be successful for measuring energy and mass exchange inside a forest canopy with exception of strongly stable conditions. Vertical variations of within canopy microclimate, light attenuation in particular, affect strongly the assimilation and transpiration rates. According to model simulations, assimilation rate decreases with height more rapidly than stomatal conductance (gs) and transpiration and, consequently, the vertical source-sink distributions for carbon dioxide (CO2) and water vapor (H2O) diverge. Upscaling from a shoot scale to canopy scale was found to be sensitive to chosen stomatal control description. The upscaled canopy level CO2 fluxes can vary as much as 15 % and H2O fluxes 30 % even if the gs models are calibrated against same leaf-level dataset. A pine forest has distinct overstory and understory layers, which both contribute significantly to canopy scale fluxes. The forest floor vegetation and soil accounted between 18 and 25 % of evapotranspiration and between 10 and 20 % of sensible heat exchange. Forest floor was also an important deposition surface for aerosol particles; between 10 and 35 % of dry deposition of particles within size range 10 30 nm occurred there. Because of the northern latitudes, seasonal cycle of climatic factors strongly influence the surface fluxes. Besides the seasonal constraints, partitioning of available energy to sensible and latent heat depends, through stomatal control, on the physiological state of the vegetation. In spring, available energy is consumed mainly as sensible heat and latent heat flux peaked about two months later, in July August. On the other hand, annual evapotranspiration remains rather stable over range of environmental conditions and thus any increase of accumulated radiation affects primarily the sensible heat exchange. Finally, autumn temperature had strong effect on ecosystem respiration but its influence on photosynthetic CO2 uptake was restricted by low radiation levels. Therefore, the projected autumn warming in the coming decades will presumably reduce the positive effects of earlier spring recovery in terms of carbon uptake potential of boreal forests.
Resumo:
Koulujen kestävän kehityksen työllä tarkoitetaan ekologiseen, taloudelliseen, sosiaaliseen ja kulttuuriseen kestävyyteen pohjautuvaa ympäristökasvatusta. Helsingissä peruskoulujen kestävän kehityksen työvälineet (ympäristökartoitukset ja – ohjelmat) ovat perustuneet koulujen ympäristöasioiden suunnitteluun, opetussuunnitelmien toteutumiseen ja ylläpitotoimintoihin, kuten jätehuoltoon. Opetusvirasto käytti vuosina 2005 ja 2009 ympäristötoiminnan arvioinnissa ympäristötasokuvauksia 1-3, joista arvosana 3 kuvaa ympäristöasioissa edistyneintä koulua. Tutkielman tavoitteena on tutkia ympäristötoiminnan tasojen perusteella ryhmiteltyjen peruskoulujen välisiä eroja jätekustannuksissa ja – määrissä (euroa/henkilö ja kg/henkilö) ja löytää mahdollisesti eroihin vaikuttavia tekijöitä. Tutkielman toimeksiantajana on 4V-Välitä, vaikuta, viihdy, voi hyvin – hanke, jonka yhtenä toiminnan osa-alueena on koulujen kestävän kehityksen työ. Tuloksista tullaan johtamaan tietoa Opetusviraston sekä muiden tahojen, kuten HSY:n ja Palmian ympäristötyöhön sekä Kiinteistöviraston Tilakeskuksen hallinnassa olevien koulukiinteistöjen jätehuollon kehittämiseen. Tutkimusaineistoina käytettiin Helsingin peruskoulujen vuoden 2009 jätekustannuksia ja tutkielman yhteydessä kerätyn jäteseurannan tuloksia vuodelta 2010. Jätekustannus- ja jätemääräaineistot yhdistettiin vuoden 2009 ympäristötoiminnan tasoluokitusten perusteella otokseksi (n=64). Lopullinen jätekustannus- ja jätemääräanalyysi tehtiin 29 koulun otoksella, josta oli rajattu pois kiinteistöt, joilla on koulun toiminnan lisäksi muita käyttötarkoituksia. Analyysiin sisällytettiin myös tarkempi tarkastelu koulujen seka- ja biojätejakeiden kustannuksista ja määristä. Tutkimuksen johtopäätöksenä todettiin, että eri ympäristötasoisten peruskoulujen välillä on huomattavia euro- ja kilomääräisiä eroja henkilöä kohden lasketuissa jätekustannuksissa ja –määrissä. Kokonaisjätemäärässä ei ole tapahtunut merkittävää muutosta tarkasteluvuosien välillä, mutta lajittelu näyttäisi kuitenkin tehostuneen. Tulosten perusteella ympäristöasioissa edistyneiden tason 3 koulujen keskimääräiset sekajätemäärät ja -kustannukset olivat pienimmät tasojen 1 ja 2 kouluihin verrattuna. Biojätemäärät ja –kustannukset olivat suurimmat tason 2 kouluissa. Jätekustannuksiin ja – määriin näyttäisivät vaikuttavan jäteastioiden määrien, kokojen ja tyhjennysrytmien optimointi sekä jäteastioiden täyttöasteet. Peruskoulujen tulisi keskittyä kestävän kehityksen työn avulla jätteiden synnyn ehkäisyyn ja vähentämiseen, jotta jätekustannuksetkin vähentyisivät jätehuollon kehittämistoimenpiteiden seurauksena.
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Sulfotransferases (SULTs) and UDP-glucuronosyltransferases (UGTs) are important detoxification enzymes and they contribute to bioavailability and elimination of many drugs. SULT1A3 is an extrahepatic enzyme responsible for the sulfonation of dopamine, which is often used as its probe substrate. A new method for analyzing dopamine-3-O-sulfate and dopamine-4-O-sulfate by high-performance liquid chromatography was developed and the enzyme kinetic parameters for their formation were determined using purified recombinant human SULT1A3. The results show that SULT1A3 strongly favors the 3-hydroxy group of dopamine, which indicates that it may be the major enzyme responsible for the difference between the circulating levels of dopamine sulfates in human blood. All 19 known human UGTs were expressed as recombinant enzymes in baculovirus infected insect cells and their activities toward dopamine and estradiol were studied. UGT1A10 was identified as the only UGT capable of dopamine glucuronidation at a substantial level. The results were supported by studies with human intestinal and liver microsomes. The affinity was low indicating that UGT1A10 is not an important enzyme in dopamine metabolism in vivo. Despite the low affinity, dopamine is a potential new probe substrate for UGT1A10 due to its selectivity. Dopamine was used to study the importance of phenylalanines 90 and 93 in UGT1A10. The results revealed distinct effects that are dependent on differences in the size of the side chain and on the differences in their position within the protein. Examination of twelve mutants revealed lower activity in all of them. However, the enzyme kinetic studies of four mutants showed that their affinities were similar to that of UGT1A10 suggesting that F90 and F93 are not directly involved in dopamine binding in the active site. The glucuronidation of β-estradiol and epiestradiol (α-estradiol) was studied to elucidate how the orientation of the 17-OH group affects conjugation at the 3-OH or the 17-OH of either diastereomer. The results show that there are clear differences in the regio- and stereoselectivities of UGTs. The most active isoforms were UGT1A10 and UGT2B7 demonstrating opposite regioselectivity. The stereoselectivities of UGT2Bs were more complex than those of UGT1As. The amino acid sequences of the human UGTs 1A9 and 1A10 are 93% identical, yet there are large differences in their activity and substrate selectivity. Several mutants were constructed to identify the residues responsible for the activity differences. The results revealed that the residues between Leu86 and Tyr176 of UGT1A9 determine the differences between UGT1A9 and UGT1A10. Phe117 of UGT1A9 participated in 1-naphthol binding and the residues at positions 152 and 169 contributed to the higher glucuronidation rates of UGT1A10. In summary, the results emphasize that the substrate selectivities, including regio- and stereoselectivities, of UGTs are complex and they are controlled by many amino acids rather than one critical residue.
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Agriculture is an economic activity that heavily relies on the availability of natural resources. Through its role in food production agriculture is a major factor affecting public welfare and health, and its indirect contribution to gross domestic product and employment is significant. Agriculture also contributes to numerous ecosystem services through management of rural areas. However, the environmental impact of agriculture is considerable and reaches far beyond the agroecosystems. The questions related to farming for food production are, thus, manifold and of great public concern. Improving environmental performance of agriculture and sustainability of food production, sustainabilizing food production, calls for application of wide range of expertise knowledge. This study falls within the field of agro-ecology, with interphases to food systems and sustainability research and exploits the methods typical of industrial ecology. The research in these fields extends from multidisciplinary to interdisciplinary and transdisciplinary, a holistic approach being the key tenet. The methods of industrial ecology have been applied extensively to explore the interaction between human economic activity and resource use. Specifically, the material flow approach (MFA) has established its position through application of systematic environmental and economic accounting statistics. However, very few studies have applied MFA specifically to agriculture. The MFA approach was used in this thesis in such a context in Finland. The focus of this study is the ecological sustainability of primary production. The aim was to explore the possibilities of assessing ecological sustainability of agriculture by using two different approaches. In the first approach the MFA-methods from industrial ecology were applied to agriculture, whereas the other is based on the food consumption scenarios. The two approaches were used in order to capture some of the impacts of dietary changes and of changes in production mode on the environment. The methods were applied at levels ranging from national to sector and local levels. Through the supply-demand approach, the viewpoint changed between that of food production to that of food consumption. The main data sources were official statistics complemented with published research results and expertise appraisals. MFA approach was used to define the system boundaries, to quantify the material flows and to construct eco-efficiency indicators for agriculture. The results were further elaborated for an input-output model that was used to analyse the food flux in Finland and to determine its relationship to the economy-wide physical and monetary flows. The methods based on food consumption scenarios were applied at regional and local level for assessing feasibility and environmental impacts of relocalising food production. The approach was also used for quantification and source allocation of greenhouse gas (GHG) emissions of primary production. GHG assessment provided, thus, a means of crosschecking the results obtained by using the two different approaches. MFA data as such or expressed as eco-efficiency indicators, are useful in describing the overall development. However, the data are not sufficiently detailed for identifying the hot spots of environmental sustainability. Eco-efficiency indicators should not be bluntly used in environmental assessment: the carrying capacity of the nature, the potential exhaustion of non-renewable natural resources and the possible rebound effect need also to be accounted for when striving towards improved eco-efficiency. The input-output model is suitable for nationwide economy analyses and it shows the distribution of monetary and material flows among the various sectors. Environmental impact can be captured only at a very general level in terms of total material requirement, gaseous emissions, energy consumption and agricultural land use. Improving environmental performance of food production requires more detailed and more local information. The approach based on food consumption scenarios can be applied at regional or local scales. Based on various diet options the method accounts for the feasibility of re-localising food production and environmental impacts of such re-localisation in terms of nutrient balances, gaseous emissions, agricultural energy consumption, agricultural land use and diversity of crop cultivation. The approach is applicable anywhere, but the calculation parameters need to be adjusted so as to comply with the specific circumstances. The food consumption scenario approach, thus, pays attention to the variability of production circumstances, and may provide some environmental information that is locally relevant. The approaches based on the input-output model and on food consumption scenarios represent small steps towards more holistic systemic thinking. However, neither one alone nor the two together provide sufficient information for sustainabilizing food production. Environmental performance of food production should be assessed together with the other criteria of sustainable food provisioning. This requires evaluation and integration of research results from many different disciplines in the context of a specified geographic area. Foodshed area that comprises both the rural hinterlands of food production and the population centres of food consumption is suggested to represent a suitable areal extent for such research. Finding a balance between the various aspects of sustainability is a matter of optimal trade-off. The balance cannot be universally determined, but the assessment methods and the actual measures depend on what the bottlenecks of sustainability are in the area concerned. These have to be agreed upon among the actors of the area
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The starting point of the study was that good teaching requires a teacher to be aware of the sources of his or her pedagogical decisions; that is, personal values, beliefs and understandings. From this perspective, a teacher s professional development refers to a process of extending one s self-knowledge. The aim of this study was to promote student teachers' professional development with the help of identity work. Identity work refers to reflecting on both personal and professional experiences. Identity work consists of student teachers self-reflection on their life experiences (self-identity) and video diary-based reflection on their classroom practice (professional identity). The research questions of the study were 1) how is identity work manifested by the participants? and 2) what is the potential of identity work in promoting student teachers professional development? The research data was collected from four student teachers in the academic year 2007-2008; the research group had 24 meetings during the research process. Student teachers take part in a multimode teacher education programme, where students work as ordinary teachers in schools during their university studies. The data collection was conducted by using two methods: participants narratives based on autobiographical writings and video diaries based on participants lessons. Narrative research data was analysed by employing qualitative methods and strategies as they were needed in the research. The research results revealed four different ways of working with identities, each of them revealing different aspects of and approaches to identity work. The results also showed that identity work has the potential to promote professional development. As the research progressed, there were visible changes in the participants reflection. However, despite encouraging results, some issues should be critically questioned. Although reflection sounds attractive and fruitful as a tool for promoting professional development, there are also difficulties and obstacles. On the basis of the results, a proposal for promoting student teachers professional development is offered. Keywords: Teacher identity, identity work, reflection, teacher professional development