Internationalization of a Finnish accounting firm to Russian markets

Despite the unstable situation at the moment in Russia, the Russian market and St. Petersburg have been a very attractive from the point of view of Finnish companies. The objective of this research was to define how a Finnish accounting firm should perform its market entry to Russian markets as a part of its internationalization process. In addition, the special characteristics that support the internationalization to Russia were examined together with the implications from the behavior of potential customers at the market. The actual market entry mode was developed based on the theories of Uppsala model, transaction cost economics and the network approach. Additional emphasis was given for the service point of view. The primary data in this research was collected through semi-structured interviews with professionals from the Russian market. The results of this research show that there exists potential especially at the accounting markets in Russia. However, the current unstable situation and sanctions in Russia have led to situation where the price-sensitivity among customers is high, and costs savings are searched from multiple processes in organizations. Therefore, the accounting company should perform its market entry in small incremental steps to decrease the risks involved, and to gain specific market knowledge before committing more resources into Russian markets. A simplified process was developed to evaluate the suitable market entry mode. As a result, the level of commitment and market knowledge affect the final entry model of the firm, as well as defined goals for the particular market.

Tulosohjauksen kehittämiskohteet Rikosseuraamuslaitoksella

Diplomityön tavoitteena on Rikosseuraamuslaitoksen tulosohjauksen kuvaaminen, mää-rittely, arviointi ja kehitysehdotusten tekeminen. Lisäksi määritellään normi- ja informaa-tio-ohjaus sekä tarkastellaan kuinka ne näkyvät tulosohjauksessa. Informaatio-ohjauksesta tuodaan esille keskeisimpiä kehityskohteita. Toiminnan tehostamistarpeet johtuvat yleisestä taloustilanteesta ja sitä seuraavasta määrärahojen pienenemisestä. Aluksi pidettiin puolistrukturoidut haastattelut, joiden perusteella kuvattiin laitoksen pro-sessikartta. Tämän jälkeen tulos- ja normiohjauksesta tehtiin eritasoisia prosessikuvauk-sia. Kuvauksilla rajattiin ja selvennettiin tarkasteltavia prosesseja. Kirjallisuuden, tutki-musten ja selvitysten avulla kartoitettiin tulosohjauksen yleisiä kehityskohteita. Niitä ver-rattiin haastattelutietoihin, arvioitiin tulosohjauksen nykytilaa ja tehtiin kehitysehdotuksia. Tulosohjauksesta löytyi useita kehityskohteita. Strategisen toimenpidesuunnitelman edis-tymiseen tulisi tehdä raportointiaikataulu. Tulostavoitteita voisi valmistella enemmän työntekijälähtöisesti ja yksiköille tulisi laatia omat strategiat. Asiakaspalautekyselyä tulisi kehittää, toteuttaa se verkkopohjaisena ja ottaa käyttöön kaikissa yksiköissä. Mittarit tuli-si liittää ydinprosesseihin ja jakaa ne laitos-alue-yksikkö -tasoille. Säännölliset raportit tulisi automatisoida ja antaa niiden tulostusoikeudet käyttäjille. Lisäksi kehittämishankkeita ja projekteja voisi hieman vähentää mutta viedä ne tehokkaammin läpi. Normi- ja informaatio-ohjaus ovat kiinteä osa tulosohjausta. Normiohjaus perustuu pääasiassa säädöksiin ja informaatio-ohjaus tiedolla ohjaamiseen. Informaatio-ohjauksessa tulisi kiinnittää huomiota aluekeskuksen tiedottamiseen, ettei yksiköitä ohjata keskushallinnosta aluekeskuksen ohi. Keskushallinnon tulisi myös päivittää ohjeistukset nopeammin erityisesti lakimuutosten yhteydessä. Myös vastuuta voisi jakaa enemmän alueille. Käyttöön voisi ottaa uuden tiedotuskanavan, esimerkiksi sähköinen uutislehtinen tai info-näytöt taukotiloissa.

Credibility, rules and power in the European Union institutions: a transactional analysis of the "Stability and Growth pact"

The credibility of the rules and the elements of power constitute fundamental keys in the analysis of the political institutions. This paper opens the "black box" of the European Union institutions and analyses the problem of credibility in the commitment of the Stability and Growth pact (SGP). This Pact (SGP) constituted a formal rule that tried to enforce budgetary discipline on the European States. Compliance with this contract could be ensured by the existence of "third party enforcement" or by the coincidence of the ex-ante and ex-post interests of the States (reputational capital). The fact is that states such as France or Germany failed to comply with the ruling and managed to avoid the application of sanctions. This article studies the transactions and the hierarchy of power that exists in the European institutions, and analyses the institutional framework included in the new European Constitution.

Alternativa de política educacional para o Brasil: School Accountability

An alternative to the education policy in Brasil: School accountability. This paper examines the school accountability (SA) policies adopted in the US. Significant impacts on the quality of education occur when the SA incorporates a set of sanctions and rewards to schools based on their students' performance. In comparison with other policies, it is also more efficient. Potential problems of adopting the SA (bias toward cognitive ability, gaming and difficulty in measuring the school contribution) can be overcome. The analysis suggests that the SA should be considered as an alternative to improve the quality of education in Brazil.

Marshall e os críticos à economia política clássica

Marshall and the critics to the classical political economy. This paper analyzes the period of transition between the millian orthodoxy and the marshallian orthodoxy with special emphasis on the influence of the economic debates of the 1870's and 1880's in the genesis of Marshall's conceptions. It is argued that in these decades Political Economy was questioned in three different fronts: by the theoretical critics, by the adepts of the historical method, and by the humanists. It is also argued that Marshall answered these criticisms, sometimes by accepting and incorporating them, sometimes by rejecting them, and in doing so he was able to construct a new disciplinary consensus - that gave the foundations to the practice of the next generation of economists.

2014 Ukraine crisis – Implications for corporate crisis management

In the late year 2013 events started to unfold in Ukraine’s capital city Kiev that would change the political and economic environment of the EU and Russia. The tension had been building for years between the two parties with Ukraine in the middle and during 2014 the tension blew up and events started to escalate into a crisis, which we now know as the 2014 Ukraine crisis. The crisis would include political, economic, and even military actions by all the parties involved with Ukraine slipping close to civil war. Both political and economic hardships followed for others as well with both the EU and Russia placing heavy political and economic sanctions on each other. Most notably in terms of this paper, the Russian federation placed total import embargo sanctions on food imports from the EU and some other countries. This meant that a Finnish dairy company, Valio, had to engage in corporate crisis management as almost a fifth of its total revenue was cut in a heartbeat. Valio had been prepared for some kind of complications with their Russian market as events started to unfold in Ukraine in the beginning of 2014 but never did they suspect that a complete shutdown of the Russian market would follow. The company is still recovering after more than a year after the sanctions were posed and have not been able to supplement the lost revenue streams. This research is a qualitative research aiming to find answers to the main questions: 1) What is the 2014 Ukraine crisis and what kind of special implications does it have and 2) How did the crisis affect Valio and how did Valio fare in its crisis management efforts. The data has been collected both from secondary document sources and primary sources. The main findings of this research are that the political and economic environment of the EU and Russia has gone through a profound change during the years 2013-2015. The companies and governments should re-evaluate what kind of environment they are now facing and what kinds of risks the new situation poses. This also calls for a deep academic analysis from the academic community. In corporate crisis management of Valio the main findings are that the former literature has looked into crisis management as one-time occurrence but the new crises and global events would call for a more on-going crisis analysis and active crisis management. Thus, corporate crisis management should be viewed as a cycle. Valio specifically handled the situation surprisingly well, considering that their revenue was indeed cut by a fifth. The main aspects of crisis management, which Valio did not handle as well, concern the learning curve of crisis management. They could be doing more in order to prepare for future crises better by learning from this experience. The situation is then still on-going in the autumn 2015 both in Ukraine and within Valio.

(Re)writing the other/self : autoethnography in the transcultural arena of representation

Abstract: In Imperial Eyes Mary Louise Pratt (1992: 7, emphasis original) defines autoethnography as "instances in which colonized subjects undertake to represent themselves in ways that engage with the colonizer's own terms ... in response to or in dialogue with . . . metropolitan representations." Although Pratt's conceptualization of autoethnography has much to offer post-colonial studies, it has received little attention in the field. In this thesis, I interrogate Pratt's notion of autoethnography as a theoretical tool for understanding the self-representations of subordinate peoples within transcultural terrains of signification. I argue that autoethnography is a concept that allows us to move beyond some theoretical dualisms, and to recognize the (necessary) coexistence of subordinate peoples' simultaneous accommodation of and resistance to dominant representations of themselves. I suggest that even when autoethnographic expressions seem to rely on or to reproduce dominant knowledges, their very existence as speech acts implicitly resists dominant discourses which objectify members of oppressed populations and re-create them as Native Informants. I use Pratt's concept to analyze two books by Islamic feminist sociologist Fatima Memissi. Memissi's Dreams ofTrespass and Scheherazade Goes West illustrate the simultaneity of accommodation and disruption evident in autoethnographic communication. Across the two books, Memissi shows herself renegotiating the discourses which discipline her (and her speech). She switches back and forth between the positions of reader and author, demonstrates the reciprocity of the disciplinary gaze (she looks back at her dominants, reading their own reading of her representation of her social group), and provides a model of autoethnographic dialogue.

The challenges and successful strategies of secondary school administrators /

This study presents information gathered during personal interviews in the area of challenges that administrators have faced in their careers, and the strategies they have found to be successful in meeting those challenges. This research is a qualitative study, using an inductive approach. Five participants were chosen, based on convenience sampling, with semi-structured interviews that were audio recorded. The theoretical research found that school violence and stafS'school morale were key challenges facing administrators, with a variety of approaches suggested to foster success in meeting those challenges. Some of these approaches included knowledge, team work, an ethic of care, and having a school vision. From the interviews it became clear that the challenges administrators faced included those posed by students, including disciplinary issues, those posed by adults and those posed by government changes in education. In regards to strategies for success, the interviews revealed three key concepts that were emphasized as vital. These were the assets of craft knowledge (experience), collegiality, and the use of other professional resources and educators.

3D movement and muscle activity patterns in a violin bowing task

Objective: Overuse injuries in violinists are a problem that has been primarily analyzed through the use of questionnaires. Simultaneous 3D motion analysis and EMG to measure muscle activity has been suggested as a quantitative technique to explore this problem by identifying movement patterns and muscular demands which may predispose violinists to overuse injuries. This multi-disciplinary analysis technique has, so far, had limited use in the music world. The purpose of this study was to use it to characterize the demands of a violin bowing task. Subjects: Twelve injury-free violinists volunteered for the study. The subjects were assigned to a novice or expert group based on playing experience, as determined by questionnaire. Design and Settings: Muscle activity and movement patterns were assessed while violinists played five bowing cycles (one bowing cycle = one down-bow + one up-bow) on each string (G, D, A, E), at a pulse of 4 beats per bow and 100 beats per minute. Measurements: An upper extremity model created using coordinate data from markers placed on the right acromion process, lateral epicondyle of the humerus and ulnar styloid was used to determine minimum and maximum joint angles, ranges of motion (ROM) and angular velocities at the shoulder and elbow of the bowing arm. Muscle activity in right anterior deltoid, biceps brachii and triceps brachii was assessed during maximal voluntary contractions (MVC) and during the playing task. Data were analysed for significant differences across the strings and between experience groups. Results: Elbow flexion/extension ROM was similar across strings for both groups. Shoulder flexion/extension ROM increaslarger for the experts. Angular velocity changes mirrored changes in ROM. Deltoid was the most active of the muscles assessed (20% MVC) and displayed a pattern of constant activation to maintain shoulder abduction. Biceps and triceps were less active (4 - 12% MVC) and showed a more periodic 'on and off pattern. Novices' muscle activity was higher in all cases. Experts' muscle activity showed a consistent pattern across strings, whereas the novices were more irregular. The agonist-antagonist roles of biceps and triceps during the bowing motion were clearly defined in the expert group, but not as apparent in the novice group. Conclusions: Bowing movement appears to be controlled by the shoulder rather than the elbow as shoulder ROM changed across strings while elbow ROM remained the same. Shoulder injuries are probably due to repetition as the muscle activity required for the movement is small. Experts require a smaller amount of muscle activity to perform the movement, possibly due to more efficient muscle activation patterns as a result of practice. This quantitative multidisciplinary approach to analysing violinists' movements can contribute to fuller understanding of both playing demands and injury mechanisms .

Power, resistance and Spanish Residential School

This thesis explores the relationship between exercises of disciplinary power and acts of resistance as they relate to the negotiation of identities at Spanish Residential School between the years of 1878 and 1930. The school itself, originally Wikwemikong Industrial School, was administered by the Jesuits and the Daughters of the Heart of Mary and relocated to Spanish, Ontario in 1913. Various archival and printed sources have been used to reveal methods of disciplinary power that administrators used to reshape the Aboriginal students. However, despite their incessant efforts, the administrators of Spanish Residential School did not succeed in completely reforming their pupils. The documentary record, then, also suggests that students at Spanish Residential School, although confined in a very oppressive institution, creatively used opportunities to alter their circumstances.

A Foucaultian analysis of power relations in child protection case work with youth and families

This thesis takes some steps in examining the child protection system from a position that is rarely discussed. Specifically, I explore how Foucault's concept of disciplinary power can be used to demonstrate how power operates within the client/worker relationship. This relationship is shown to be quite complex with power flowing bidirectionally, rather than hierarchically. Instead of viewing power imbalances as a function of state control, I show how the client/worker relationship is constituted by the worker, the client, the organization and the social body. A postmodern auto ethnography is used to document my journey as I expose the disciplinary practices and instruments that I was subject to and used with my clients. 2 Given that the child protection system is constantly shifting and changing in order to improve its ability to safeguard children a greater emphasis is required to examine how workers operate within this complex, overwhelming and multi-dimensional world. This thesis has shown that by engaging in a reflexive examination of my position of power different approaches to making intervention beneficial to all involved become available. This is important if child protection work aims to work with clients rather than on clients.

Active living in municipal parks and recreation : a case study

If quality of life is an important recreation outcome, then municipal parks and recreation management's efforts have to change because:· Over one-third of all the little kids in schools will be diabetic in their lifetime if the trends we are looking at continue. The average loss of life is about 15 years, and there is an average reduction in quality oflife by about 20 years (Jackson, 2007). This thesis is about municipal parks and recreation, an agency that controls and limits physical activity opportunity. It is also about active living; from an ecological perspective, a multi-disciplinary approach to incorporate physical activity into more 111 people's daily lives. In particular, this thesis examines one case --'. the Donutville Case - . with the intent of providing an explanation of how municipal parks and recreation can advance its management efforts to improve health outcomes of people suffering from daily physical activity deficits. More specifically, how can the tension between external and internal environments to municipal parks and recreation be better balanced to affect the change needed? Given that changing the current social reality is through making decisions, decision-making functions connected with systems theory helps identify how recreation authorities can more effectively influence environmental physical activity determinants. , Sallis et al.' (2006) ·social ecological model provides the a priori focus on active living decision-making. An integrated analogous emerging logic model is developed and presented as an efficacious strategy for how municipal parks and recreation decisionmakers can affect change. Keywords: physical activity, benefits outcomes, healthy livable community, quality of life, systems thinking, social ecological model, deci~ion-making, logic modeling, municipal parks and recreation, active living.

Collective violence : a study of the gendered and socio-economic factors behind early modern Italian and English witch hunts

In this study, I build upon my previous research in which I focus on religious doctrine as a gendered disciplinary apparatus, and examine the witch trials in early modem England and Italy in light of socio-economic issues relating to gender and class. This project examines the witch hunts/trials and early modem visual representations of witches, and what I suggest is an attempt to create docile bodies out of members of society who are deemed unruly, problematic and otherwise 'undesirable'; it is the witch's body that is deemed counternormative. This study demonstrates that it is neighbours and other acquaintances of accused witches that take on the role of the invisible guard of Bantham's Panoptic on. As someone who is trained in the study of English literature and literary theory, my approach is one that is informed by this methodology. It is my specialization in early modem British literature that first exposed me to witch-hunting manuals and tales of the supernatural, and it is for this reason that my research commences with a study of representations of witches and witchcraft in early modem England. From my initial exposure to such materials I proceed to examine the similarities and the differences of the cultural significance of the supernatural vis-a.-vis women's activities in early modem Italy. The subsequent discussion of visual representations of witches involves a predominance of Germanic artists, as the seminal work on the discernment of witches and the application of punishment known as the Malleus Meleficarum, was written in Germany circa 1486. Textual accounts of witch trials such as: "A Pitiless Mother (1616)," "The Wonderful Discovery of the Witchcrafts of Margaret and Philippa Flower (1619)," "Magic and Poison: The Trial ofChiaretta and Fedele (circa 1550)", and the "The Case of Benvegnuda Pincinella: Medicine Woman or Witch (1518),"and witchhunting manuals such as the Malleus Melejicarum and Strix will be put in direct dialogue with visual representations of witches in light of historical discourses pertaining to gender performance and gendered expectations. Issues relating to class will be examined as they pertain to the material conditions of presumed witches. The dominant group in any temporal or geographic location possesses the tools of representation. Therefore, it is not surprising that the physical characteristics, sexual habits and social material conditions that are attributed to suspected witches are attributes that can be deemed deviant by the ruling class. The research will juxtapose the social material conditions of suspected witches with the guilt, anxiety, and projection of fear that the dominant groups experienced in light of the changing economic landscape of the Renaissance. The shift from feudalism to primitive accumulation, and capitalism saw a rise in people living in poverty and therefore an increased dependence upon the good will of others. I will discuss the social material conditions of accused witches as informed by what Robyn Wiegman terms a "minoritizing discourse" (210). People of higher economic standing often blamed their social, medical, and/or economic difficulties on the less fortunate, resulting in accusations of witchcraft.

The Art of Resisting Colonial Education

This thesis explores the efforts of discipline and resistance in the Indian Residential School (IRS) system in Canada. The IRS has origins in eighteenth and nineteenth century colonial policies of assimilation. While its goals aimed to transform Aboriginal children into Euro-Canadian adults the system has largely been proven ineffective and highly damaging to First Nation communities. This research discusses the complex connection between colonial curriculum and student resistance within the IRS. The discussion emphasizes students‟ abilities to creatively subvert disciplinary tactics and the methods of resistance used in the IRS context - with a focus on art and cultural persistence. It highlights a complicated relationship of disciplinary tactics and student resistance within the context of the IRS focusing on the relationship between curriculum and student product.

Student Perceptions of Discretion in Discipline: Seeking Resolution and Restoration in a Punitive Culture

This study examined high school student perceptions of discretion utilized by educators in high school disciplinary proceedings. Using a sample of 6 high school students who had experienced differing levels of formal discipline, the study investigated the discretionary factors that influence an educator's decision making. The study was a generic qualitative study where the primary source of data collection was open-ended interviews to ensure the integrity of the research as a study of student voices and perceptions. Journaling was also employed to record observations and to identify researcher assumptions. The data were analyzed employing aspects of a grounded theory approach. The findings were coded to reveal 5 areas high school students identified in relation to discipline and discretion: punitive discipline versus problem resolution, effective processes, educator discretion, student discretion, and the student-educator relationship. The final discussion highlights the need for a community vision for high school discipline in order to channel discretion and to uphold students' best interests. Restorative justice is proposed as a feasible vision for high school discipline, whereby participants' responses are measured against a restorative paradigm.