Pennförare i periferin : österbottniska sockenskrivare 1721-1868

Modern research on literacy, the scriptualization of the administration and the interaction between the governing and the governed as part of the political culture, has brought to the fore the issue of different scripts and their terms. The present dissertation focuses on the parish scribes in the county of Ostrobothnia during the period 1721–1868. The peasantry had been given the right to pay parish scribes in 1624. The parish scribes who were to assist the peasants in connection with the collection of taxes simultaneously supervised the bailiffs who collected the taxes. Their writing skills made the scribes indispensable also in many other contexts. In Ostrobothnia, the peasantry had use for parish scribes, who worked as mediators between Swedish and Finnish, between the oral and the written and vice versa. The aim of this dissertation is on the one hand to explore the recruitment of parish scribes, and on the other to examine the parish scribes as a professional and social group. The parish scribes’ significance for the peasantry in everyday life, local decision-making and in connection with political processes will be analyzed by examining their work and professional activities. The recruitment of parish scribes and has been analyzed as a decision process where different actors were able to influence the election. The parish scribes’ competence requirements and terms of employment have been analyzed. The parish scribes as a professional body or a social group has not previously been explored. The examination of the 154 parish scribes as a professional and social group has been carried out in the form of a collective biography. Parish scribes’ tasks originally consisted of the collection of taxes, but the duties within the parish administration increased in the eighteenth and nineteenth centuries. The private writing assignments consisted of many different documents: bills of sale, probate inventories and estate distributions, wills, land tenancy agreements, life annuity and crofter agreements, promissory notes, auction records and different survey documents. The interaction with state power has been analyzed by examining five political decision-making processes that the peasants actively participated in.

Yksityisen osakeyhtiön onnistunut sukupolvenvaihdos verotuksellisesta näkökulmasta: case-tutkimus

Sukupolvenvaihdoksella tarkoitetaan yrityksen omistajasuhteiden vaihtumista sukupolvelta toiselle liiketoiminnan jatkamiseksi yrityksessä. Tutkielmassa tutkitaan sukupolvenvaihdosta koskevaa verokohtelua ja muita omistajavaihdokseen liittyviä tekijöitä, joita yrityksissä kohdataan omistajavaihdosprosessin aikana. Tutkimuksen tarkoituksena on löytää paras ratkaisu sukupolvenvaihdoksen toteutukseen kohdeyritykselle. Tutkimus toteutettiin tapaustutkimuksena ja aineistona käytettiin pääasiassa kohdeyrityksen tilinpäätöksiä viime vuosilta sekä omistajan ja jatkajan haastatteluja. Tutkimuksessa esitetyt laskelmat perustuvat kohdeyrityksen tilinpäätöstietoihin. Laskelmien tarkoituksena on selkeyttää sukupolvenvaihdoksen verotuskäytäntöä ja avustaa koituvan kokonaisrahoituksen tarpeen arvioinnissa. Sukupolvenvaihdokseen tulee valmistautua riittävän ajoissa ja etenkin verotukseen liittyviin ratkaisuihin tulee valmistautua ennakkoon. Yrityksen käypä arvo ja omistajavaihdoksen toteutustapa määrittävät pitkälti kokonaisverotuksen määrän. Kohdeyritykselle sopivin ratkaisu riippuu myös jatkajan mahdollisuuksista rahoittaa omistajavaihdos. Kohdeyrityksen tapauksessa kokonaisrahoituksellisesti edullisin vaihtoehto olisi maksaa käypään arvoon nähden alhainen kauppahinta.

Pk-yrityksen uudistumiskyvyn ja innovaatiokyvykkyyden mittaaminen

Uudistumiskyky ja innovaatiokyvykkyys edistävät uusien innovaatioiden syntymistä, mikä mahdollistaa kestävän kilpailuedun saavuttamisen. Tässä tutkimuksessa käsitellään uudistumiskykyä yhtenä merkittävänä innovaatiokyvykkyyden taustatekijänä. Pk-yritysten innovaatiokyvykkyyden mittaamisen on havaittu parantavan innovaatiokyvykkyyttä. Näin myös pk-yritysten uudistumiskyvyn sekä innovaatiokyvykkyyden mittaamisen merkitys korostuu kilpailun koventuessa markkinoilla ja sitä tulisi käyttää osana suorituskyvyn johtamista. Tutkimuksen tavoitteena oli selvittää, miten uudistumiskykyä ja innovaatiokyvykkyyttä mitataan pk-yrityksissä. Tutkimusongelmaa lähdettiin ratkaisemaan aihealueen teorian pohjalta, jota myöhemmin sovellettiin empiriaosuudessa. Empiriassa käytettiin kvalitatiivista tutkimusmenetelmää, missä haettiin vastauksia tutkimuskysymyksiin puolistrukturoidun haastattelumallin avulla. Tutkimuksen tuloksena selvisi, mihin innovaatiokyvykkyyden osa-alueisiin pk-yritykset keskittyvät mittaamisessa. Esimerkiksi pk-yritysten innovaatiokyvykkyyden mittaamisessa tulisi kiinnittää enemmän huomiota erityisesti osallistuvan johtamisen sekä ulkopuolisen tiedon merkitykseen. Kaiken kaikkiaan innovaatiokyvykkyyden mittaamisen merkitystä ja mittariston rakentamista tulisi opettaa pk-yrityksille laajemmin.

Concentration of hydrogen peroxide and improving its energy efficiency

Distillation is a unit operation of process industry, which is used to separate a liquid mixture into two or more products and to concentrate liquid mixtures. A drawback of the distillation is its high energy consumption. An increase in energy and raw material prices has led to seeking ways to improve the energy efficiency of distillation. In this Master's Thesis, these ways are studied in connection with the concentration of hydrogen peroxide at the Solvay Voikkaa Plant. The aim of this thesis is to improve the energy efficiency of the concentration of the Voikkaa Plant. The work includes a review of hydrogen peroxide and its manufacturing. In addition, the fundamentals of distillation and its energy efficiency are reviewed. An energy analysis of the concentration unit of Solvay Voikkaa Plant is presented in the process development study part. It consists of the current and past information of energy and utility consumptions, balances, and costs. After that, the potential ways to improve the energy efficiency of the distillation unit at the factory are considered and their feasibility is evaluated technically and economically. Finally, proposals to improve the energy efficiency are suggested. Advanced process control, heat integration and energy efficient equipment are the most potential ways to carry out the energy efficient improvements of the concentration at the Solvay Voikkaa factory. Optimization of the reflux flow and the temperatures of the overhead condensers can offer immediate savings in the energy and utility costs without investments. Replacing the steam ejector system with a vacuum pump would result in savings of tens of thousands of euros per year. The heat pump solutions, such as utilizing a mechanical vapor recompression or thermal vapor recompression, are not feasible due to the high investment costs and long pay back times.

Antimicrobial resistance among invasive Haemophilus influenzae strains: results of a Brazilian study carried out from 1996 through 2000

A total of 1712 strains of Haemophilus influenzae isolated from patients with invasive diseases were obtained from ten Brazilian states from 1996 to 2000. ß-Lactamase production was assessed and the minimum inhibitory concentrations (MIC) of ampicillin, chloramphenicol, ceftriaxone and rifampin were determined using a method for broth microdilution of Haemophilus test medium. The prevalence of strains producing ß-lactamase ranged from 6.6 to 57.7%, with an overall prevalence of 18.4%. High frequency of ß-lactamase-mediated ampicillin resistance was observed in Distrito Federal (25%), São Paulo (21.7%) and Paraná (18.5%). Of the 1712 strains analyzed, none was ß-lactamase negative, ampicillin resistant. A total of 16.8% of the strains were resistant to chloramphenicol, and 13.8% of these also presented resistance to ampicillin, and only 3.0% were resistant to chloramphenicol alone. All strains were susceptible to ceftriaxone and rifampin and the MIC90 were 0.015 µg/ml and 0.25 µg/ml, respectively. Ceftriaxone is the drug of choice for empirical treatment of bacterial meningitis in pediatric patients who have not been screened for drug susceptibility. The emergence of drug resistance is a serious challenge for the management of invasive H. influenzae disease, which emphasizes the fundamental role of laboratory-based surveillance for antimicrobial resistance.

Effect of aging on carotid artery stiffness and baroreflex sensitivity during head-out water immersion in man

To examine the possible age-related blood pressure (BP) deregulation in response to central hypervolemia, we measured spontaneous baroreflex sensitivity (SBRS), carotid arterial compliance (CC), and R-R interval coefficient of variation (RRICV) during basal and thermoneutral resting head-out-of-water immersion (HOWI) in 7 young (YG = 24.0 ± 0.8 years) and 6 middle-aged/older (OL = 59.3 ± 1.3 years) healthy men. Compared with basal conditions (YG = 19.6 ± 4.0 vs OL = 6.1 ± 1.5 ms/mmHg, P < 0.05), SBRS remained higher in YG than OL during rest HOWI (YG = 23.6 ± 6.6 vs OL = 9.3 ± 2.1 ms/mmHg, P < 0.05). The RRICV was significantly different between groups (YG = 6.5 ± 1.4 vs OL = 2.8 ± 0.4%, P < 0.05) under HOWI. The OL group had no increase in CC, but a significant increase in systolic BP (basal = 115.3 ± 4.4 vs water = 129.3 ± 5.3 mmHg, P < 0.05) under HOWI. In contrast, the YG group had a significant increase in CC (basal = 0.16 ± 0.01 vs water = 0.17 ± 0.02 mm²/mmHg, P < 0.05) with no changes in systolic BP. SBRS was positively related to CC (r = 0.58, P < 0.05 for basal vs r = 0.62, P < 0.05 for water). Our data suggest that age-related vagal dysfunction and reduced CC may be associated with SBRS differences between YG and OL groups, and with BP elevation during HOWI in healthy older men.

Fundraising and investor relations in social enterprise: Marketing your way out of the pioneer gap in African off-grid renewable energy

Social enterprises apply the best of business for the pursuit of social or environmental mission while also generating revenues. Globally, nearly 1,3 billion people lack access to electricity, as well as another billion having access to only low quality and infrequent electricity. Off-grid renewable energy, like solar, will increasingly have a key role in the solution of the energy access issue. The pioneer gap in off-grid renewable energy consists of financing (or funding) gaps and capacity gaps, to do with both the early stage of the enterprises in question, as well as the early stage of the whole industry. The gaps are emphasised by specific characteristics of off-grid renewable energy business models and the requirements of operating in bottom-of-the-pyramid markets. The marketing perspective to fundraising is chosen to uncover the possible role enterprises themselves have in bridging the pioneer gap. The purpose of this thesis is to study how social enterprises operating in off-grid renewable energy in Africa utilise marketing activities in their investor relations in bridging the pioneer gap. This main research question is divided into the following sub-questions:  How does the pioneer gap affect fundraising for these enterprises?  How are the funding needs for these enterprises characterised?  How do these enterprises build trust in their investor relations? The theoretic framework is built on relationship marketing and investor relations, with an emphasis on creation of trust. The research is conducted as a thematical case study. Primary data is gathered via semi-structured interviews with six solar energy companies and two accelerators. According to the findings, the main components affecting trust-creation are diminished information asymmetry and perceived risk, mission alignment as well as a personal fit or relationship with the investor. Therefore, an enterprise can utilise e.g. the following marketing activities in their investor relations to bridge the pioneer gap: ensuring investor material, the enterprise story and presenting of them is clear, concise and complete to “package” the enterprise as an investment; taking investor needs and motivations into account as well as utilising existing investors as ambassadors.

Effect of Lactobacillus delbrueckii on cholesterol metabolism in germ-free mice and on atherogenesis in apolipoprotein E knock-out mice

Elevated blood cholesterol is an important risk factor associated with atherosclerosis and coronary heart disease. Several studies have reported a decrease in serum cholesterol during the consumption of large doses of fermented dairy products or lactobacillus strains. The proposed mechanism for this effect is the removal or assimilation of intestinal cholesterol by the bacteria, reducing cholesterol absorption. Although this effect was demonstrated in vitro, its relevance in vivo is still controversial. Furthermore, few studies have investigated the role of lactobacilli in atherogenesis. The aim of the present study was to determine the effect of Lactobacillus delbrueckii on cholesterol metabolism in germ-free mice and the possible hypocholesterolemic and antiatherogenic action of these bacteria using atherosclerosis-prone apolipoprotein E (apo E) knock-out (KO) mice. For this purpose, Swiss/NIH germ-free mice were monoassociated with L. delbrueckii and fed a hypercholesterolemic diet for four weeks. In addition, apo E KO mice were fed a normal chow diet and treated with L. delbrueckii for 6 weeks. There was a reduction in cholesterol excretion in germ-free mice, which was not associated with changes in blood or liver cholesterol concentration. In apo E KO mice, no effect of L. delbrueckii was detected in blood, liver or fecal cholesterol. The atherosclerotic lesion in the aorta was also similar in mice receiving or not these bacteria. In conclusion, these results suggest that, although L. delbrueckii treatment was able to reduce cholesterol excretion in germ-free mice, no hypocholesterolemic or antiatherogenic effect was observed in apo E KO mice.

Lean-projektin kannattavuuden ennalta-arviointi soveltamalla tuottojakauma-menetelmää

Tämän Pro Gradu-tutkielman tavoitteena on muodostaa työkalu Lean-projektin kannattavuuden ennalta-arvioinnin toteuttamiseen soveltamalla tuottojakauma-menetelmää. Lisäksi tutkimus pyrkii selvittämään, minkälaista siihen liittyvää akateemista tutkimusta on aikaisemmin toteutettu sekä mitä haasteita tämänkaltaisen arvion toteuttamiselle on. Tutkimuksen syntymistä on motivoinut Lean-pro-jektien kannattavuuden ennalta-arvioimisen akateemisesta tutkimuksesta tunnistettu tutkimusaukko. Empiirinen tutkimus on toteutettu kvalitatiivisena tapaustutkimuksena, yhteistyössä Lean-projekteihin erikoistuneen konsultointiyrityksen kanssa. Empiiristä tutkimusta on ohjannut sille valittu metodologia, jonka tavoitteena on ollut systemaattisesti muodostaa tutkimuksen tavoitteen mukainen työkalu. Aineistonkeruumenetelmänä on toiminut teemahaastattelu, joka on toteutettu kaksiosaisena. Niiden pohjalta saadut aineistot on analysoitu Grounded theory-menetelmää käyttäen. Tutkimuksen tulokset osoittavat, että muodostetulla tuottojakauma-menetelmää soveltavalla työkalulla on mahdollista toteuttaa Lean-pro¬jektin kannattavuuden ennalta-arviointi. Tulosten perusteella, sen avulla pystytään myös vastaamaan tutkimuksessa tunnistettuihin haasteisiin, jotka ovat aikaisemmin rajoittaneet tämän arvion toteuttamista. Työkalulla on mahdollista, tutkimuksen perusteella, myös tukea sen yhteistyöyrityksen Lean-projektien myyntiä.

Maintenance of the corneal epithelium is carried out by germinative cells of its basal stratum and not by presumed stem cells of the limbus

The purpose of this investigation was to analyze the proliferative behavior of rabbit corneal epithelium and establish if any particular region was preferentially involved in epithelial maintenance. [3H]-thymidine was injected intravitreally into both normal eyes and eyes with partially scraped corneal epithelium. Semithin sections of the anterior segment were evaluated by quantitative autoradiography. Segments with active replication (on) and those with no cell division (off) were intermingled in all regions of the tissue, suggesting that the renewal of the epithelial surface of the cornea followed an on/off alternating pattern. In the limbus, heavy labeling of the outermost layers was observed, coupled with a few or no labeled nuclei in the basal stratum. This suggests that this region is a site of rapid cell differentiation and does not contain many slow-cycling cells. The conspicuous and protracted labeling of the basal layer of the corneal epithelium suggests that its cells undergo repeated cycles of replication before being sent to the suprabasal strata. This replication model is prone to generate label-retaining cells. Thus, if these are adult stem cells, one must conclude that they reside in the corneal basal layer and not the limbal basal layer. One may also infer that the basal cells of the cornea and not of the limbus are the ones with the main burden of renewing the corneal epithelium. No particular role in this process could be assigned to the cells of the basal layer of the limbal epithelium.

Logistics Cost Optimization of Road Freight Shipments in a Consumer Goods Company

In the industry of the case company, transportation and warehousing costs account for more than 10% of the total cost which is more than on average. A Finnish company has an understanding that by sending larger shipments in parcels, they could save tens of thousands of euros annually in freight costs in Finland’s domestic shipments. To achieve these savings and optimize total logistics cost, company’s interest is to find out which is the cost efficient way of shipping road shipments of certain volumes; in parcel boxes or on pallets, and what should be the split volume determining the shipment type. Distribution center (DC) costs affect this decision and therefore they need to be also evaluated to determine the total logistics cost savings. Main results were achieved by executing activity-based costing-calculations including DC and road freight costs to determine the ideal split volume with which the total logistics cost is optimal. Calculations were done for Finland’s DC, separately for two main road freight destinations, Finland and Sweden, which cover 50% of road shipment spend. Data for calculations was collected both manually and automatically from various internal and external sources, such as the company ERP system and logistics service providers’ (LSP) reporting. DC processes were studied in practice and compared to model processes. Currently used freight rates were compared to existing pricing models and freight service tendering process was evaluated by participating in the process and comparing it to the models based on literature. The results show that the potential savings are not as significant as the company hoped for, mainly because of packing work increasing DC labor cost. Annual savings by setting ideal split volume per country would account for 0,4 % of the warehousing and transportation costs of shipments in scope of this thesis. Split volume should be set separately for each route, mainly because the pricing model for road freight is different in each country. For some routes bigger parcels should be sent but for some routes pallets should be used more. Next step is to do these calculations for remaining routes to determine total savings potential. Other findings show that the processes in the DC are designed well and the company could achieve savings by executing tenders more efficiently. Company should also pay more attention to parcel pricing and packing the shipments accordingly.