Opetustoimen valtionosuuden laskennallisten yksikköhintojen soveltuvuus taloudellisuuden mittaamiseen ja arvioimiseen - Case toimiala, Imatran kaupungin koulutoimi

Tämän tutkimuksen päätavoitteena oli arvioida, voidaanko opetusministeriön vahvistamia opetustoimen yksikköhintoja pitää taloudellisuuden mittarina. Tutkimukseni kohdistui peruskoulun ja lukion valtionosuuden oppilaskohtaisiin laskennallisiin yksikköhintoihin ja musiikkiopiston muun koulutuksen ja työväenopiston opetustuntikohtaisiin laskennallisiin yksikköhintoihin. Julkinen talous pyrkii toiminnassaan myös mahdollisimman tehokkaisiin ja taloudellisiin ratkaisuihin. Toiminnan taloudellisuuden määrittämiseen tarvitaan mittareita ja vertailutietoa analysointia varten. Tutkimuksen tavoitteisiin pyrittiin toiminta-analyyttisellä tutkimusotteella, mutta siinä on nähtävissä myös käsiteanalyyttisiä piirteitä. Opetustoimen valtion rahoituksen muuttuessa laskennalliseksi, valtionhallinto kumosi vanhoja sääntöjä, puhuttiin ´normipurusta´. Aikaisempi valtionosuus perustui toteutuneisiin kustannuksiin. Uudistuksella haluttiin korostaa kuntien itsenäisyyttä, taloudellista omavastuisuutta ja tehokkuutta palvelujen järjestämisessä. Lisäksi kustannuksissa oletettiin syntyvän säätöjä, joiden oli määrä koitua kuntien hyväksi, kun valtionosuus ei määräytynyt hyväksyttyjen menojen mukaan. Taloudellisuus merkitsee yksikkökustannusten tunnistamista ja analysointia. Kunnan taloustavoitteita on pyrittävä mittaamaan tunnusluvuilla. Niille on asetettava hyväksyttävät tavoitearvot. Tunnuslukujen arvot eivät sellaisenaan kerro, miten hyvä tai huono toiminnan tulos on. Vasta niiden vertailu ja analysointi antavat kuvan tästä. Kuntien oppilaskohtainen yksikköhinta soveltuu hyvin peruskoulun ja lukion taloudellisuuden mittariksi. Samoin opetustuntikohtainen yksikköhinta musiikkiopiston ja kansalaisopiston taloudellisuuden mittariksi. Kuntien keskinäinen kustannusvertailu ja analysointi antavat hyvän pohjan löytää kustannusten taloudellisuuden taso.

Anàlisi del funcionament i el grau d'inclusió de dues unitats de suport a l'educació especial (USEE)

L’estudi que es detalla a continuació consisteix en un anàlisi sobre el funcionament i grau d’inclusió de les USEE (Unitat de Suport a l’Educació Especial). Per dur-lo a terme s’han analitzat les pràctiques de les USEE de dues escoles a través de quatre entrevistes, tres observacions i dos registres a cada centre. La recerca respon als dos objectius generals basats en avançar en el coneixement de les USEE actuals en termes d’organització, funcionament i de les pràctiques que actualment s’hi desenvolupen i en analitzar si treballen de forma inclusiva o no des del punt de vista de l’Índex d’Inclusió (Booth i Ainscow, 2000). En general, s’observa la intenció inclusiva de la mesura, no obstant, es detecten obstacles que en dificulten el procés i que en termes generals evidencien que encara és necessari un treball de sensibilització social i de revisió sobre els principis i les pràctiques educatives envers la inclusió.

Estudi de cas: Inclusió de l’alumnat amb dificultats en l’aprenentatge a l’aula ordinària. Atenció a la diversitat amb el suport USEE

La present recerca té com a bases teòriques la Concepció Constructivista de l’Ensenyament i Aprenentatge Escolar en una perspectiva d’educació Inclusiva. Consisteix en un estudi de cas focalitzat a una classe de segon de secundària d’una escola específica. L’escola parteix de l’atenció a la diversitat del seu alumnat a partir del recurs propi d’Unitat de Suport a l’Educació Especial. L’estudi pretén donar resposta a les situacions de millora de les intervencions d’aquest recurs a l’aula en concret en referència a l’atenció a la diversitat.

Innovation and horizontal mergers in a vertically related industry

This paper analyzes the effects of horizontal mergers on innovation and consumer welfare in a vertically related industry context, in which downstream firms compete for customers with a differentiated final good and can undertake R&D activities to reduce their unit costs. Upstream and downstream horizontal mergers can take place. The results suggest that competition authorities aiming to promote innovation and consumer welfare should treat upstream and downstream mergers differently, since horizontal mergers between upstream firms are detrimental to innovation and consumer welfare. By contrast, policy makers should evaluate the market characteristics under downstream integration. We show that downstream horizontal mergers can be both innovation and consumer welfare enhancing in the short run, when the markets are sufficiently small. Keywords: Horizontal Mergers. Innovation. Vertical Relations. JEL Classification Numbers: L22, L41, O32

Hitsaustuotannon tehostaminen robotisoinnin avulla

Tuotannon tehostaminen ja tätä kautta saavutettava lisäkapasiteetti ja yksikkökustannusten aleneminen ovat seikkoja, joita täytyy jatkuvasti miettiä, jotta yrityksen kilpailukyky markkinoilla pysyy hyvänä ja liiketoiminta kannattavana. Keinoja tuotannon tehostamiseen on useita, mutta tässä työssä on keskitytty hitsaavan yrityksen hitsaustuotannon kehittämiseen ja keinoina on käytetty lähinnä hitsauksen ja leikkauksen robotisointia. Myös tehokkaampien hitsausprosessien hyödyntämistä on käsitelty teoreettisella tasolla. Työn teoriaosuudessa on pyritty käsittelemään robotisointia kokonaisvaltaisesti hankintapäätökseen vaikuttavista tekijöistä aina robotin käyttöönottoon ja robotin toiminnan tehostamiseen asti. Robotisoinnilla saavutettavia hyötyjä ja robotisoinnin aiheuttamia vaatimuksia on käyty läpi, ja myös robotisoinnin taloudellisen kannattavuuden arviointikeinoja on esitelty. Työn käytännön osuudessa on käsitelty robotisointia GaV Group Oy:n tuotannon kannalta. Tuotteiden robotisoitua hitsattavuutta on arvioitu, ja robotisoituun hitsaukseen sekä tekniseltä että vuosivolyymiltään sopivia tuotteita on esitelty ja robotille kertyviä vuosittaisia käyttötunteja arvioitu. Näiden seikkojen pohjalta on arvioitu myös robotti-investoinnin kannattavuutta. Työn viimeisenä vaiheena on määritetty yrityksen tarpeisiin parhaiten sopivan robottisolun sisältö ja konkreettinen sijainti tehtaassa.

Improving the competitiveness of electrolytic Zinc process by chemical reaction engineering approach

This doctoral thesis describes the development work performed on the leachand purification sections in the electrolytic zinc plant in Kokkola to increase the efficiency in these two stages, and thus the competitiveness of the plant. Since metallic zinc is a typical bulk product, the improvement of the competitiveness of a plant was mostly an issue of decreasing unit costs. The problems in the leaching were low recovery of valuable metals from raw materials, and that the available technology offered complicated and expensive processes to overcome this problem. In the purification, the main problem was consumption of zinc powder - up to four to six times the stoichiometric demand. This reduced the capacity of the plant as this zinc is re-circulated through the electrolysis, which is the absolute bottleneck in a zinc plant. Low selectivity gave low-grade and low-value precipitates for further processing to metallic copper, cadmium, cobalt and nickel. Knowledge of the underlying chemistry was poor and process interruptions causing losses of zinc production were frequent. Studies on leaching comprised the kinetics of ferrite leaching and jarosite precipitation, as well as the stability of jarosite in acidic plant solutions. A breakthrough came with the finding that jarosite could precipitate under conditions where ferrite would leach satisfactorily. Based on this discovery, a one-step process for the treatment of ferrite was developed. In the plant, the new process almost doubled the recovery of zinc from ferrite in the same equipment as the two-step jarosite process was operated in at that time. In a later expansion of the plant, investment savings were substantial compared to other technologies available. In the solution purification, the key finding was that Co, Ni, and Cu formed specific arsenides in the “hot arsenic zinc dust” step. This was utilized for the development of a three-step purification stage based on fluidized bed technology in all three steps, i.e. removal of Cu, Co and Cd. Both precipitation rates and selectivity increased, which strongly decreased the zinc powder consumption through a substantially suppressed hydrogen gas evolution. Better selectivity improved the value of the precipitates: cadmium, which caused environmental problems in the copper smelter, was reduced from 1-3% reported normally down to 0.05 %, and a cobalt cake with 15 % Co was easily produced in laboratory experiments in the cobalt removal. The zinc powder consumption in the plant for a solution containing Cu, Co, Ni and Cd (1000, 25, 30 and 350 mg/l, respectively), was around 1.8 g/l; i.e. only 1.4 times the stoichiometric demand – or, about 60% saving in powder consumption. Two processes for direct leaching of the concentrate under atmospheric conditions were developed, one of which was implemented in the Kokkola zinc plant. Compared to the existing pressure leach technology, savings were obtained mostly in investment. The scientific basis for the most important processes and process improvements is given in the doctoral thesis. This includes mathematical modeling and thermodynamic evaluation of experimental results and hypotheses developed. Five of the processes developed in this research and development program were implemented in the plant and are still operated. Even though these processes were developed with the focus on the plant in Kokkola, they can also be implemented at low cost in most of the zinc plants globally, and have thus a great significance in the development of the electrolytic zinc process in general.

Salários, produtividade e lucros na indústria brasileira, 1945-1978

Wages, productivity and profits in the Brazilian manufacturing industry, 1945-1978. This article investigates the distribution between profits and wages in Brazil's manufacturing industry from 1945 to 1978. First, the article provides yearly series of average real wages and labour productivity, from which labour unit costs and the distribution between profits and wages in the manufacturing industry are estimated. Second, the article addresses the behaviour of wages, labour productivity and industrial income distribution in the context of variable economic, political and institutional conditions which prevailed in post-war Brazil. The results of the quantitative analysis allow us to assess both the trends and the yearly behaviour of the manufacturing income distribution during a key period of the Brazilian economic history.

Asuntorakentamisen vakioidut tekniset ratkaisut rakennettavuuden ja kustannustehokkuuden varmistamiseksi suunnittelunohjauksessa

Rakennushankkeen suunnitteluvaiheen ratkaisut määrittävät merkittävästi hankkeen laatua, aikataulutusta ja kustannustasoa. Tutkimuksen tavoitteena oli selvittää teknisten suunnittelualustojen ja vakioinnin käytön nykytilaa sekä kustannusvaikutuksia kohdeyrityksessä. Kirjallisuustutkimuksessa suunnittelualustat nähtiin työkaluna vakioinnin lisäämiseen suunnitteluprosessissa ja hyvänä keinona suunnittelijoiden ohjaamiseksi. Työ on tutkimusmenetelmiltään laadullinen tapaustutkimus, jossa teknisten ratkaisuiden vakiointipotentiaalia ja kustannustehokkuutta tutkittiin kolmessa erityyppisessä rakenneratkaisussa. Kohdeyrityksen kustannustiedon ja asiantuntijahaastattelujen avulla vertaillut rakenteet oli ilmastointikonehuone, kylpyhuone ja parveke-elementti. Tutkimuksen keskeisissä tuloksissa suunnittelualustan ratkaisuiden käyttö kohdeyrityksessä on varsin säännönmukaista ja valvottua alustan käytön integroituessa osaksi suunnitteluprosessia. Vakioinnin ja esivalmistusasteen lisääminen tarjoaa potentiaalia parantaa rakennettavuutta ja laatua. Vakioinnin mahdollistama sarjavalmistuksen tehokkaampi hyödyntäminen ja vakioinnin volyymiedut ovat potentiaalinen keino alentaa yksikkökustannuksia. Vakioinnin ja esivalmistuksen aikatauluetujen kustannusvaikutus on merkittävä tuotannon aikasidonnaisten kustannusten pienentyessä ja pääoman käytön tehostuessa.

The hotelling model with multiple demands

The purpose of this chapter is to provide an elementary introduction to the non-renewable resource model with multiple demand curves. The theoretical literature following Hotelling (1931) assumed that all energy needs are satisfied by one type of resource (e.g. ‘oil’), extractible at different per-unit costs. This formulation implicitly assumes that all users are the same distance from each resource pool, that all users are subject to the same regulations, and that motorist users can switch as easily from liquid fossil fuels to coal as electric utilities can. These assumptions imply, as Herfindahl (1967) showed, that in competitive equilibrium all users will exhaust a lower cost resource completely before beginning to extract a higher cost resource: simultaneous extraction of different grades of oil or of oil and coal should never occur. In trying to apply the single-demand curve model during the last twenty years, several teams of authors have independently found a need to generalize it to account for users differing in their (1) location, (2) regulatory environment, or (3) resource needs. Each research team found that Herfindahl's strong, unrealistic conclusion disappears in the generalized model; in its place, a weaker Herfindahl result emerges. Since each research team focussed on a different application, however, it has not always been clear that everyone has been describing the same generalized model. Our goal is to integrate the findings of these teams and to exposit the generalized model in a form which is easily accessible.

Influence de la culture organisationnelle et du type de leadership sur la satisfaction au travail des infirmières soignantes

La moyenne pancanadienne des infirmières qui quittent leur emploi dans la première année d’embauche est de 19,9% (O’Brien-Pallas, 2010). Ce taux représente un coût important puisqu’on estime que l’embauche d’une nouvelle infirmière engendre des frais de formation de l’ordre de 30 000$ (Hayes, 2007). Le présent mémoire repose sur l’idée que le leadership des infirmières chefs et la nature de leurs interventions de gestion jouent un rôle important dans la rétention des infirmières sur les unités ce qui, à son tour, contribue à l’amélioration et au maintien d’un environnement de travail sain qui favorise l’adaptation aux changements organisationnels et opérationnels (Cummings, 2005). Selon une perspective environnementale d’analyse des systèmes organisationnels, cette situation implique que le bon fonctionnement de l’établissement de santé dépend de la capacité à « acquérir et maintenir les ressources », (Pfeffer, 2003 p.2) incluant les ressources humaines. L’objectif de ce mémoire est d’analyser l’influence de la culture organisationnelle et du type de leadership des infirmières chefs sur deux variables soit l’intention de quitter le poste actuel et la qualité perçue du milieu des infirmières soignantes. Cette étude quantitative s’appuie sur un devis corrélationnel. Afin d’assurer la représentativité, un échantillonnage probabiliste a été utilisé. Le biostatisticien de l’Ordre des Infirmières et Infirmiers du Québec (OIIQ) a fourni les noms et coordonnées de 1000 infirmières qui travaillent sur les unités de soins des quatre hôpitaux ciblés par l’étude. L’analyse des données a permis d’identifier quatre relations causales. Une relation a ainsi été établie entre la culture organisationnelle et le type de leadership utilisé. Ensuite une relation a été établie entre la culture organisationnelle et la qualité perçue du milieu. La relation suivante est entre le type de leadership utilisé et la qualité perçue du milieu par les infirmières soignantes. Finalement, l’effet médiateur du leadership résonnant entre la culture organisationnelle et la qualité perçue du milieu a été démontré. Des suggestions d’améliorations aux niveaux organisationnel et académiques ainsi que des recommandations au niveau de la gestion et de la pratique infirmière découlent de l’analyse des données.

Longitud cervical como predictor de exito en induccion de trabajo de parto en nuliparas

La inducción del trabajo de parto ha demostrado aumentar simultáneamente las tasas de cesárea, especialmente en nulíparas con cérvix clínicamente desfavorables. Ya que la valoración clínica del cérvix es un método subjetivo, aunque ampliamente utilizado, el objetivo del presente estudio fue determinar la utilidad de la medición ecográfica de la longitud cervical comparándola con el puntaje de Bishop, en la predicción del éxito de la inducción del parto en las pacientes nulíparas en el servicio de Obstetricia del Hospital Universitario Clínica San Rafael, Bogotá. Materiales y métodos: Se realizó un estudio observacional, evaluando una cohorte prospectiva de 80 gestantes a quienes se les realizó valoración ultrasonográfica y clínica del cérvix antes de iniciar la inducción del trabajo de parto. Resultados: El análisis bivariado demostró que las pacientes con longitud cervical >20mm tienen 1.57 veces la probabilidad de tener parto por cesárea (RR 1.57 IC95% 1.03-2.39 p <0.05). De manera similar las pacientes con puntaje de Bishop 0 a 3 tienen 2.33 veces la probabilidad de tener parto por cesárea (RR 2.33 IC95% 1.28-4.23 p <0.05). La regresión logística binaria demostró que la edad materna y la longitud cervical fueron los únicos parámetros independientes con significancia estadística para predecir el éxito de la inducción. Conclusiones: La medición ecográfica de la longitud cervical tiene mayor utilidad que la valoración clínica del cérvix en la predicción del éxito de la inducción del parto en nulíparas.

Cost comparison of network, low-cost and charter airlines

Estimates of the Cost difference “The evidence suggests that low-cost no-frills operations can achieve unit costs as low as half those of a major network carrier” CAP 685 Single European Aviation Market: The First Five Years (June 1998)

Impact of deregulation

Pre-Deregulation in the US - Carriers were not able to compete in terms of price - Service quality and frequency were the main means by which they competed - Load factors were low and unit costs high as a result - A study by Jordan (Airline Regulation in America, 1970) of inter-state trunk airline fares in 1965 showed that if there had been no regulation these would have been 32 –47% lower

Construindo pontes para a inclusão: um projeto de ensino/aprendizagem cooperativa

O presente trabalho constitui um projecto de investigação acção realizado numa escola de primeiro ciclo do distrito de Lisboa, mais especificamente numa truma do 4º ano de escolaridade,desencadeado por dois alunos diagnosticados com dificuldades intelectuais e desenvolvimentais que integravam uma unidade de apoio e specializado a alunos com multideficiência e surdocegueira congénita . Paralelamente foram também mobilizados os docentes do núcleo de educação especial do agrupamento de escolas . A caraterização destes três contextos a turma, a unidade e o núcleo- realizou-se através da utilização dos seguintei instrumentos de recolha de dados: análise documental, observação naturalista, entrevista semi-estruturada e sociometria. A análise dos mesmos permitiu fazer as seguintes constatações : turma bastante heterogénea, diferentes níveis de aprendizagem, alunos de língua portuguesa não materna, de diferentes etnias, e nível socioeconómico, problemas de relacionamento entre eles e alguma resistência em aceitar os colegas considerados com dificuldades intelectuais e desenvolvimentais; passividade e pouca responsabilidade no ato de aprender; dificuldades no cumprimento de regras; participação escassa das famílias no processo de ensino/aprendizagem; um tipo de ensino preferencialmente expositivo ; trabalho essencialmente individualizado , por parte dos alunos; dificuldade em incluir aqueles cujas diferenças individuais são mais significativas - diferenciação pedagógica descontextualizada . Na unidade de apoio especializado verificou –se a necessidade de um trabalho mais cooperado e convergente entre todos os intervenientes . No grupo de docentes de educação especial, constatou-se que as práticas de apoio aos sessenta alunos considerados com necessidades educativas especiais de caráter permanente eram essencialmente centradas no apoio direto ao aluno, fora da sala de aula .Tendo como quadro concetual de referência o paradigma da diversidade,a inclusão, a escola e educação inclusivas, a diferenciação pedagógica inclusiva, a aprendizagem cooperativa, e , tal como já se referiu, uma abordagem assente nas permissas da investigação ação como um processo cíclico de refletir para agir e refletir sobre a acção , desenvolveram –se ações nos referidos contextos da intervenção. Turma–diferenciação pedagógica inclusiva, utilização de metodologias de ensino/aprendizagem cooperativa na área da língua portuguesa Na unidade de apoio especializado –intervenção individualizada com os alunos “caso” para O desenvolvimento das competências estipuladas nos seus currículos específicos individuais, tendo por base um trabalho coordenado e cooperativo entre professores, famílias, assistentes operacionais e técnica de terapia da fala. No núcleo de educação especial – ação de sensibilização sobre a importância do papel de parceria pedagógica com os docentes do ensino regular , para implementação de uma pedagogia diferenciada inclusiva e da aprendizagem cooperativa como estratégias de inclusão . Considerando a complexidade dos contextos de intervenção e a competência profissional tão necessária ao sucesso de todos os alunos e à melhoria da escola , com a realização deste projeto de investigação acção pelo enriquecimento profissional que proporcionou, pôde constatar-se que este tipo de abordagem (o professor como investigador crítico e reflexivo), se apresenta de facto, como uma via importantíssimade formação contínua. Neste caso, o desenvolvimento deste projeto, permitiu encontrar algumas respostas que contribuíram para a melhoria profissional dos implicados e dos contextos em questão, atenuando os problemas identificados e perspetivar outras respostas . No entanto, esta abordagem não foi um processo fácil, pois esta capacidade de fazer juízos críticos sobre o próprio trabalho requer tempo de aprendizagem e principalmente a vontade de querer fazer, sempre, mais e melhor.

Riscos ocupacionais e acidentes de trabalho em um serviço de atendimento móvel de urgência do Rio Grande do Norte

Exploratory, descriptive and quantitative study with prospective data, performed in the Mobile Emergency Care Service in the metropolitan region of Natal/RN, in order to identify the knowledge of the multidisciplinary team about the rules of standard precautions and worker safety, to identify occupational hazards peculiar to the activities of this service; characterize work-related accidents (WRA) and know the procedures adopted after each WRA. The population consisted of 162 professionals and data were collected between the months of November and December 2010. As for personal and professional characteristics, of the 162 professional, 12,96% were physicians; 6,79%, nurses; 33,95%, nursing technicians, 46,29%, conductors; 74,70% were male; 43,21% were between 31 and 40 years old; 69,33% lived in Natal/RN, 50,00% had completed high school; 58,64% were married; 69,75% had children, 46,91% were between 1 and 4 years of training; 61,73% had improvement courses; 59,25% had 3 to 4 years of service; 54,32%, with 1-4 years experience in emergency; 44,44% received 1-2 minimum wages; 78,40% received insalubrity premium; 67,28% worked in Basic Support Unit (BSU); 83,95% had journey on SAMU Metropolitano of 31-40 hours per week; 52,47% had other employments. As for knowledge of rules of standard precautions, safety and occupational hazards, 99,38% knew what it was WRA; 62,96% gave incomplete answers; 74,07% knew the rules of prevent WRA; 46,67% acquired this knowledge in lectures; 53,09% knew Personal Protective Equipment (PPE); 71,60% gave incorrect answers about the importance of standard precautions; 45,06% never received an educational intervention on this issue; 89,51% said that educational interventions in the prevention of WRA are very important; 90,12% pointed out this as a very important issue in the workplace; 27,00% suggested guidance on the topic in the workplace; regarding the physical hazards, 34,57% considered noise as the most important; about chemical hazards, 78,40% chose the gases and smoke; for biological hazards, 48,77% reported contact with the blood; for mechanical hazards, 80,86% said that were transport accidents; about ergonomic risks, 40,12% say it is the tension/stress in the care of critically ill, psychiatric and aggressive patients; and there was an average of 4,5 to the feeling of safety in the workplace. Regarding the data on the WRAs occurred, 31,48% experienced at least one accident event; 72,55% did not notify it; 60,98% answered that there was no routine for notification; 56,86% were performing patient transportation; 49,02% were hurt in the Basic Support Unit/Rescue Unit (BSU/RH); 60,78% occurred during the day; 96,08% of professionals were in normal work schedule (24 hours on duty); 31,37% had contusion; 58.82% had damage to members/pelvic girdle; 43,14% had traffic accidents. About the evolution of the WRA, 62,75% did not have to take time away from work; 76,47% had no sequelae; 88,24% did not require rehabilitation; no professional had a change of occupation. And by means of univariate logistic regression, showed that the nurses and male sex were risk factors for the occurrence of WRA. We conclude that there were gaps in the knowledge of staff regarding WRA, emphasizing the need for continuing education in biosafety in the service.