Yritysmuodon vaikutus verotuksen edullisuuteen, case Lahden Betonilattiat Oy / Tmi MR-Rakennus & Remontti

Suomessa verotuksen tarkoituksena ei ole vaikuttaa yritysmuodon valintaan. Yritystä perustettaessa kiinnitetään kuitenkin usein erityistä huomiota verotukseen. Yrityksen ja omistajayrittäjän verotukseen vaikuttavat monet eri tekijät. Yleispäteviä saantoja yritysmuodon vaikutuksesta verotuksen edullisuuteen on mahdoton antaa ja siksi harkinta täytyy tehdä aina tilannekohtaisesti. Tärkeintä verotuksen edullisuuslaskelmissa on kokonaisrasituksen mittaaminen. Tutkimuksessa on vertailtu kahden samalla toimialalla toimivan pienyrityksen yritysmuodon vaikutusta verotuksen edullisuuteen. Tutkimuksen tavoitteena on ollut selvittää omistajayrittäjille jäävän nettotulon määrä. Tutkimuksen kohteena olevat yritykset ovat Lahden Betonilattiat Oy ja Tmi MR-Rakennus & Remontti, joista ensimmäinen on yritysmuodoltaan osakeyhtiö ja toinen yksityisliike. Tutkimusongelman ratkaisemiseksi tutkimuksessa on perehdytty yritysten kirjanpitoon ja tilinpaatostietoihin. Niiden avulla on laskettu yritysten nettovarallisuus, tulonmuodostus ja verot. Siten on saatu konkreettinen tulos siitä, kuinka paljon on ollut omistajayrittäjien kokonaisverorasitus ja käteen jäävän nettotulon määrä. Tutkimuksessa on oletettu tilikauden voiton otetun kokonaisuudessaan osakkaan käyttöön. Lisäksi on tutkittu miten tilanne muuttuu voiton ja nettovarallisuuden kasvaessa. Tutkimuksen tulosten perusteella todetaan yksityisliikkeen olevan verotuksen kannalta osakeyhtiötä edullisempi vaihtoehto. Yritysten voiton ja nettovarallisuuden kasvaessa havaitaan yksityisliikkeen lähes aina olevan osakeyhtiötä edullisempi yritysmuoto. Osakeyhtiö on yksityisliikettä edullisempi vaihtoehto ainoastaan silloin, kun sen nettovarallisuus on huomattavan suuri ja paljon yksityisliikkeen nettovarallisuutta suurempi.

Learning Robot Motions from Visual Sensing

Learning from demonstration becomes increasingly popular as an efficient way of robot programming. Not only a scientific interest acts as an inspiration in this case but also the possibility of producing the machines that would find application in different areas of life: robots helping with daily routine at home, high performance automata in industries or friendly toys for children. One way to teach a robot to fulfill complex tasks is to start with simple training exercises, combining them to form more difficult behavior. The objective of the Master’s thesis work was to study robot programming with visual input. Dynamic movement primitives (DMPs) were chosen as a tool for motion learning and generation. Assuming a movement to be a spring system influenced by an external force, making this system move, DMPs represent the motion as a set of non-linear differential equations. During the experiments the properties of DMP, such as temporal and spacial invariance, were examined. The effect of the DMP parameters, including spring coefficient, damping factor, temporal scaling, on the trajectory generated were studied.

Mobile Teleoperation of a Mobile Robot

This thesis describes the design and implementation of a graphical application on a mobile device to teleoperate a mobile robot. The department of information technology in Lappeenranta University conducts research in robotics, and the main motivation was to extend the available teleoperation applications for mobile devices. The challenge was to port existing robot software library onto an embedded device platform, then develop a suitable user interface application that provides sufficient functionality to perform teleoperation tasks over a wireless communication network. This thesis involved investigating previous teleoperation applications and conducted similar experiments to test and evaluate the designed application for functional activity and measure performance on a mobile device which have been identified and achieved. The implemented solution offered good results for navigation purposes particularly for teleoperating a visible robot and suggests solutions for exploration when no environment map for the operator is present.

Määrä ei muutu laaduksi

Kirjallisuusarvostelu

Premier suplement du voyage pittoresque au Cap Nord; contenant des remarques sur le premier cahier de cet ouvrage et sur le voyage de Mr. Joseph Acerbi : Par A. F. Skjöldebrand.

Digital reproduction, The National Library of Finland, Centre for Preservation and Digitisation, Mikkeli

The figure of the earth, determined from observations made by order of the French King, at the polar circle: by Messrs de Maupertuis, Camus, Clairaut, Le Monnier, members of the Royal Academy of Sciences, the abbé Outhier, correspondent of the Academy, and Mr. Celsius, professor of astronomy at Upsal : translated from the French of M. de Maupertuis.

Digital reproduction, The National Library of Finland, Centre for Preservation and Digitisation, Mikkeli

Lahopuun määrä ja laatu energiapuun korjuualoilla ja tavanomaisilla avohakkuualoilla

Seloste artikkelista: The volume and composition of dead wood on traditional and forest fuel harvested clear-cuts / Sini Eräjää ... [et al.] - Julkaisussa: Silva Fennica 44 (2010) : 2, s. 201-211.

Learning Robot Environment through Simulation

Traditionally simulators have been used extensively in robotics to develop robotic systems without the need to build expensive hardware. However, simulators can be also be used as a “memory”for a robot. This allows the robot to try out actions in simulation before executing them for real. The key obstacle to this approach is an uncertainty of knowledge about the environment. The goal of the Master’s Thesis work was to develop a method, which allows updating the simulation model based on actual measurements to achieve a success of the planned task. OpenRAVE was chosen as an experimental simulation environment on planning,trial and update stages. Steepest Descent algorithm in conjunction with Golden Section search procedure form the principle part of optimization process. During experiments, the properties of the proposed method, such as sensitivity to different parameters, including gradient and error function, were examined. The limitations of the approach were established, based on analyzing the regions of convergence.

PET and MR imaging in Parkinson’s disease patients with cognitive impairment. A study of dopaminergic dysfunction, amyloid deposition, cortical hypometabolism and brain atrophy

Parkinson’s disease (PD) is the second most common neurodegenerative disorder. It is characterized by a severe loss of substantia nigra dopaminergic neurons leading to dopamine depletion in the striatum. PD affects movement, producing motor symptoms such as rigidity, tremor and bradykinesia. Non-motor symptoms include autonomic dysfunction, neurobehavioral problems and cognitive impairment, which may lead to dementia. The pathophysiological basis of cognitive impairment and dementia in PD is unclear. The aim of this thesis was to study the pathophysiological basis of cognitive impairment and dementia in PD. We evaluated the relation between frontostriatal dopaminergic dysfunction and the cognitive symptoms in PD patients with [18F]Fdopa PET. We also combined [C]PIB and [¹⁸F]FDG PET and magnetic resonance imaging in PD patients with and without dementia. In addition, we analysed subregional striatal [¹⁸F]Fdopa PET data to find out whether a simple ratio approach would reliably separate PD patients from healthy controls. The impaired dopaminergic function of the frontostriatal regions was related to the impairment in cognitive functions, such as memory and cognitive processing in PD patients. PD patients with dementia showed an impaired glucose metabolism but not amyloid deposition in the cortical brain regions, and the hypometabolism was associated with the degree of cognitive impairment. PD patients had atrophy, both in the prefrontal cortex and in the hippocampus, and the hippocampal atrophy was related to impaired memory. A single 15-min scan 75 min after a tracer injection seemed to be sufficient for separating patients with PD from healthy controls in a clinical research environment. In conclusion, the occurrence of cognitive impairment and dementia in PD seems to be multifactorial and relates to changes, such as reduced dopaminergic activity, hypometabolism, brain atrophy and rarely to amyloid accumulation.

Lipotoxicity in Obesity and Coronary Artery Disease. Studies by PET, CT and MR

Lipotoxicity is a condition in which fatty acids (FAs) are not efficiently stored in adipose tissue and overflow to non-adipose tissue, causing organ damages. A defect of adipose tissue FA storage capability can be the primary culprit in the insulin resistance condition that characterizes many of the severe metabolic diseases that affect people nowadays. Obesity, in this regard, constitutes the gateway and risk factor of the major killers of modern society, such as cardiovascular disease and cancer. A deep understanding of the pathogenetic mechanisms that underlie obesity and the insulin resistance syndrome is a challenge for modern medicine. In the last twenty years of scientific research, FA metabolism and dysregulations have been the object of numerous studies. Development of more targeted and quantitative methodologies is required on one hand, to investigate and dissect organ metabolism, on the other hand to test the efficacy and mechanisms of action of novel drugs. The combination of functional and anatomical imaging is an answer to this need, since it provides more understanding and more information than we have ever had. The first purpose of this study was to investigate abnormalities of substrate organ metabolism, with special reference to the FA metabolism in obese drug-naïve subjects at an early stage of disease. Secondly, trimetazidine (TMZ), a metabolic drug supposed to inhibit FA oxidation (FAO), has been for the first time evaluated in obese subjects to test a whole body and organ metabolism improvement based on the hypothesis that FAO is increased at an early stage of the disease. A third objective was to investigate the relationship between ectopic fat accumulation surrounding heart and coronaries, and impaired myocardial perfusion in patients with risk of coronary artery disease (CAD). In the current study a new methodology has been developed with PET imaging with 11C-palmitate and compartmental modelling for the non-invasive in vivo study of liver FA metabolism, and a similar approach has been used to study FA metabolism in the skeletal muscle, the adipose tissue and the heart. The results of the different substudies point in the same direction. Obesity, at the an early stage, is associated with an impairment in the esterification of FAs in adipose tissue and skeletal muscle, which is accompanied by the upregulation in skeletal muscle, liver and heart FAO. The inability to store fat may initiate a cascade of events leading to FA oversupply to lean tissue, overload of the oxidative pathway, and accumulation of toxic lipid species and triglycerides, and it was paralleled by a proportional growth in insulin resistance. In subjects with CAD, the accumulation of ectopic fat inside the pericardium is associated with impaired myocardial perfusion, presumably via a paracrine/vasocrine effect. At the beginning of the disease, TMZ is not detrimental to health; on the contrary at the single organ level (heart, skeletal muscle and liver) it seems beneficial, while no relevant effects were found on adipose tissue function. Taken altogether these findings suggest that adipose tissue storage capability should be preserved, if it is not possible to prevent excessive fat intake in the first place.

Design and development of the architecture of an agricultural mobile robot

Parameters such as tolerance, scale and agility utilized in data sampling for using in Precision Agriculture required an expressive number of researches and development of techniques and instruments for automation. It is highlighted the employment of methodologies in remote sensing used in coupled to a Geographic Information System (GIS), adapted or developed for agricultural use. Aiming this, the application of Agricultural Mobile Robots is a strong tendency, mainly in the European Union, the USA and Japan. In Brazil, researches are necessary for the development of robotics platforms, serving as a basis for semi-autonomous and autonomous navigation systems. The aim of this work is to describe the project of an experimental platform for data acquisition in field for the study of the spatial variability and development of agricultural robotics technologies to operate in agricultural environments. The proposal is based on a systematization of scientific work to choose the design parameters utilized for the construction of the model. The kinematic study of the mechanical structure was made by the virtual prototyping process, based on modeling and simulating of the tension applied in frame, using the.

Design and implementation of robot gripper interface

This thesis presents a design for an asynchronous interface to Robotiq adaptive gripper s-model. Designed interface is a communication layer that works on top of modbus layer. The design contains function definitions, finite state machine and exceptions. The design was not fully implemented but enough was so that it can be used. The implementation was done with c++ in linux environment. Additionally to the implementation a simple demo program was made to show the interface is used. Also grippers closing speed and force were measured. There is also a brief introduction into robotics and robot grasping.

Novel Methods for Error Modeling and Parameter Identification of a Redundant Serial-Parallel Hybrid Robot

To obtain the desirable accuracy of a robot, there are two techniques available. The first option would be to make the robot match the nominal mathematic model. In other words, the manufacturing and assembling tolerances of every part would be extremely tight so that all of the various parameters would match the “design” or “nominal” values as closely as possible. This method can satisfy most of the accuracy requirements， but the cost would increase dramatically as the accuracy requirement increases. Alternatively, a more cost-effective solution is to build a manipulator with relaxed manufacturing and assembling tolerances. By modifying the mathematical model in the controller, the actual errors of the robot can be compensated. This is the essence of robot calibration. Simply put, robot calibration is the process of defining an appropriate error model and then identifying the various parameter errors that make the error model match the robot as closely as possible. This work focuses on kinematic calibration of a 10 degree-of-freedom (DOF) redundant serial-parallel hybrid robot. The robot consists of a 4-DOF serial mechanism and a 6-DOF hexapod parallel manipulator. The redundant 4-DOF serial structure is used to enlarge workspace and the 6-DOF hexapod manipulator is used to provide high load capabilities and stiffness for the whole structure. The main objective of the study is to develop a suitable calibration method to improve the accuracy of the redundant serial-parallel hybrid robot. To this end, a Denavit–Hartenberg (DH) hybrid error model and a Product-of-Exponential (POE) error model are developed for error modeling of the proposed robot. Furthermore, two kinds of global optimization methods, i.e. the differential-evolution (DE) algorithm and the Markov Chain Monte Carlo (MCMC) algorithm, are employed to identify the parameter errors of the derived error model. A measurement method based on a 3-2-1 wire-based pose estimation system is proposed and implemented in a Solidworks environment to simulate the real experimental validations. Numerical simulations and Solidworks prototype-model validations are carried out on the hybrid robot to verify the effectiveness, accuracy and robustness of the calibration algorithms.

Dynamic optimization for the trajectory planning of robot manipulators in the presence of obstacles

This paper presents an approach to the solution of moving a robot manipulator with minimum cost along a specified geometric path in the presence of obstacles. The main idea is to express obstacle avoidance in terms of the distances between potentially colliding parts. The optimal traveling time and the minimum mechanical energy of the actuators are considered together to build a multiobjective function. A simple numerical example involving a Cartesian manipulator arm with two-degree-of-freedom is described.