930 resultados para economic value added (EVA)


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Syksyllä 2012 Valtion IT-palvelukeskuksen teettämässä asiakastyytyväisyyskyselyssä alle puolet vastanneista oli tyytyväisiä palveluiden tuotteistamiseen, joka heijastui asiakkaan kokemaan palvelun arvoon. Tutkimuksen tavoitteena oli selvittää valtionhallinnon asiakkaille tarjottavien ICT-palveluiden asiakaslähtöiseen tuotteistamiseen vaikuttavat oleelliset osa-alueet. Tutkimus oli luonteeltaan kvalitatiivinen ja tutkimusmenetelmänä käytettiin grounded theory -menetelmää. Tutkimusaineisto koostui 11 johtajahaastattelusta. Tutkimustuloksia käsiteltiin kolmessa teemassa: ICT-palvelu, tuotteistaminen ja asiakaslähtöisyys. Tutkimustulosten perusteella asiakaslähtöiseen tuotteistukseen vaikuttavia tekijöitä ovat yhteinen tavoite ja yhteistyö; asiakasymmärrys, hyödyt ja lisäarvo, laatu ja luottamus, osaaminen ja oppiminen, vastuut ja roolit sekä vuorovaikutus. Tutkimustulokset antavat hyvän lähtökohdan asiakaslähtöisen tuotteistuksen kehittämiseen ja palveluiden laadun parantamisen kehitystoimenpiteiden suunnitteluun.

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Tämän tutkimuksen tarkoituksena on selvittää EU:n jäsenyyden ja EU-oikeuden vaikutuksia Suomen arvonlisäverojärjestelmään; mikä on voimassa olevan oikeuden sisältö yhteisötasolla sekä kansallisessa arvonlisäverojärjestelmässä ja millainen on vallitseva arvonlisäverotusta koskeva oikeusjärjestelmä EU kontekstissa. Päätavoitteena on tutkia EU-oikeuden vaikutusta KHO:n laintulkintoihin ja Euroopan unionin tuomioistuimen arvonlisäverotukseen liittyviä tulkintoja sekä sitä, kuinka nämä tulkinnat ovat vaikuttaneet Suomen arvonlisäverojärjestelmän normeihin ja niiden soveltamiseen. Tutkimuksessa aiheen tarkastelu on rajattu sekundäärioikeuden puolelta vaikutusten tutkimiseen arvonlisäveron vähennysoikeuden osalta. Tutkimuksen pääteemoina ovat vähennysoikeuden syntyminen ja laajuus, vähennysoikeuden suhdeluku ja vähennysoikeuden rajoitukset. Tavoitteena on oikeusdogmaattisesti tulkita ja systematisoida arvonlisäverojärjestelmän soveltamisalaan liittyvää oikeusjärjestystä vähennysoikeuden osalta ja tavoitella ristiriidattomuutta unionin järjestelmän ja Suomen arvonlisäverojärjestelmän välillä. Tutkimuksessa selvisi, että EU:lla on ollut vaikutusta sekä varsinaiseen verotukseen että veropoli-tiikan muotoutumiseen. Arvonlisäverotuksen eurooppalaistuminen on näyttäytynyt jatkuvana oikeuslähdepohjan muutoksena ja sen vaikuttamisena etenkin oikeuden soveltamiseen. Yhteisessä arvonlisäverojärjestelmässä vallankäyttö on siirtynyt osittain pois kansallisista poliittisista ja oikeudellisista rakenteista EU-tason rakenteisiin. Tutkimuksen perusteella voidaan todeta, että yhteinen arvonlisäverojärjestelmä ja EUT:n oikeuskäytäntö on vähinten vaikuttanut Suomessa vähennysoikeuden rajoituskysymyksiin. Sitä vastoin suhdelukua koskevaan käytäntöön EUT:lla on ollut vaikutusta. Näkyvimmin EU:n tuomioistuimen oikeuskäytännön mukanaan tuoma vaikutus liittyy arvonlisäveron vähennysoikeuden syntymiseen ja laajuuteen.

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Nowadays biomass transformation has a great potential for the synthesis of value-added compounds with a wide range of applications. Terpenoids, extracted from biomass, are inexpensive and renewable raw materials which often have a biological activity and are widely used as important organic platform molecules in the development of new medicines as well as in the synthesis of fine chemicals and intermediates. At the same time, special attention is devoted to the application of gold catalysts to fine chemical synthesis due to their outstanding activity and/or selectivity for transformations of complex organic compounds. Conversion of renewable terpenoids in the presence of gold nanoparticles is one of the new and promising directions in the transformation of biomass to valuable chemicals. In the doctoral thesis, different kinds of natural terpenoids, such as α-pinene, myrtenol and carvone were selected as starting materials. Gold catalysts were utilized for the promising routes of these compounds transformation. Investigation of selective α-pinene isomerization to camphene, which is an important step in an industrial process towards the synthesis of camphor as well as other valuable substrates for the pharmaceutical industry, was performed. A high activity of heterogeneous gold catalysts in the Wagner-Meerwein rearrangement was demonstrated for the first time. Gold on alumina carrier was found to reach the α-pinene isomerization conversion up to 99.9% and the selectivity of 60-80%, thus making this catalyst very promising from an industrial viewpoint. A detailed investigation of kinetic regularities including catalyst deactivation during the reaction was performed. The one-pot terpene alcohol amination, which is a promising approach to the synthesis of valuable complex amines having specific physiological properties, was investigated. The general regularities of the one-pot natural myrtenol amination in the presence of gold catalysts as well as a correlation between catalytic activity, catalyst redox treatment and the support nature were obtained. Catalytic activity and product distribution were shown to be strongly dependent on the support properties, namely acidity and basicity. The gold-zirconia (Au/ZrO2) catalyst pretreated under oxidizing atmosphere was observed to be rather active, resulting in the total conversion of myrtenol and the selectivity to the corresponding amine of about 53%. The reaction kinetics was modelled based on the mechanistic considerations with the catalyst deactivation step incorporated in the mechanism. Carvone hydrogenation over a gold catalyst was studied with the general idea of investigating both the activity of gold catalysts in competitive hydrogenation of different functional groups and developing an approach to the synthesis of valuable carvone derivatives. Gold was found to promote stereo- and chemoselective carvone hydrogenation to dihydrocarvone with a predominant formation of the trans-isomer, which generally is a novel synthetic method for an industrially valuable dihydrocarvone. The solvent effect on the catalytic activity as well as on the ratio between trans- and cis-dihydrocarvone was evaluated.

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Presentation at Open Repositories 2014, Helsinki, Finland, June 9-13, 2014

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Presentation at Open Repositories 2014, Helsinki, Finland, June 9-13, 2014

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This thesis studies the development of service offering model that creates added-value for customers in the field of logistics services. The study focusses on offering classification and structures of model. The purpose of model is to provide value-added solutions for customers and enable superior service experience. The aim of thesis is to define what customers expect from logistics solution provider and what value customers appreciate so greatly that they could invest in value-added services. Value propositions, costs structures of offerings and appropriate pricing methods are studied. First, literature review of creating solution business model and customer value is conducted. Customer value is found out with customer interviews and qualitative empiric data is used. To exploit expertise knowledge of logistics, innovation workshop tool is utilized. Customers and experts are involved in the design process of model. As a result of thesis, three-level value-added service offering model is created based on empiric and theoretical data. Offerings with value propositions are proposed and the level of model reflects the deepness of customer-provider relationship and the amount of added value. Performance efficiency improvements and cost savings create the most added value for customers. Value-based pricing methods, such as performance-based models are suggested to apply. Results indicate the interest of benefitting networks and partnership in field of logistics services. Networks development is proposed to be investigated further.

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In the framework of the biorefinery concept researchers aspire to optimize the utilization of plant materials, such as agricultural wastes and wood. For most of the known processes, the first steps in the valorisation of biomass are the extraction and purification of the individual components. The obtained raw products by means of a controlled separation can consecutively be modified to result in biofuels or biogas for energy production, but also in value-added products such as additives and important building blocks for the chemical and material industries. Considerable efforts are undertaken in order to substitute the use of oil-based starting materials or at least minimize their processing for the production of everyday goods. Wood is one of the raw materials, which have gained large attention in the last decades and its composition has been studied in detail. Nowadays, the extraction of water-soluble hemicelluloses from wood is well known and so for example xylan can be obtained from hardwoods and O-acetyl galactoglucomannans (GGMs) from softwoods. The aim of this work was to develop water-soluble amphiphilic materials of GGM and to assess their potential use as additives. Furthermore, GGM was also applied as a crosslinker in the synthesis of functional hydrogels for the removal of toxic metals and metalloid ions from aqueous solutions. The distinguished products were obtained by several chemical approaches and analysed by nuclear magnetic resonance spectroscopy (NMR), Fourier transform infrared spectroscopy (FTIR), size exclusion chromatography (SEC), thermal gravimetric analysis (TGA), scanning electron microscope SEM, among others. Bio-based surfactants were produced by applying GGM and different fatty acids as starting materials. On one hand, GGM-grafted-fatty acids were prepared by esterification and on the other hand, well-defined GGM-block-fatty acid derivatives were obtained by linking amino-functional fatty acids to the reducing end of GGM. The reaction conditions for the syntheses were optimized and the resultant amphiphilic GGM derivatives were evaluated concerning their ability to reduce the surface tension of water as surfactants. Furthermore, the block-structured derivatives were tested in respect to their applicability as additives for the surface modification of cellulosic materials. Besides the GGM surfactants with a bio-based hydrophilic and a bio-based hydrophobic part, also GGM block-structured derivatives with a synthetic hydrophobic tail, consisting of a polydimethylsiloxane chain, were prepared and assessed for the hydrophobization of surface of nanofibrillated cellulose films. In order to generate GGM block-structured derivatives containing a synthetic tail with distinguished physical and chemical properties, as well as a tailored chain length, a controlled polymerization method was used. Therefore, firstly an initiator group was introduced at the reducing end of the GGM and consecutively single electron transfer-living radical polymerization (SET-LRP) was performed by applying three different monomers in individual reactions. For the accomplishment of the synthesis and the analysis of the products, challenges related to the solubility of the reactants had to be overcome. Overall, a synthesis route for the production of GGM block-copolymers bearing different synthetic polymer chains was developed and several derivatives were obtained. Moreover, GGM with different molar masses were, after modification, used as a crosslinker in the synthesis of functional hydrogels. Hereby, a cationic monomer was used during the free radical polymerization and the resultant hydrogels were successfully tested for the removal of chromium and arsenic ions from aqueous solutions. The hydrogel synthesis was tailored and materials with distinguished physical properties, such as the swelling rate, were obtained after purification. The results generated in this work underline the potential of bio-based products and the urge to continue carrying out research in order to be able to use more green chemicals for the manufacturing of biorenewable and biodegradable daily products.

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Alien plants are known to occur in Brazil since the 18th century when African grasses started to be recorded in pastures near Rio de Janeiro. In the beginning of the 19th century two royal decrees (July, 1809 and July, 1810) offered grants and tax exemption to everyone who would introduce plants of economic value. Nowadays, there are 117 plant species recognized as invasive or established and with invasive potential in Brazil and an unknown number of introduced plant species. Some of the most pervasive invasive species are Artocarpus heterophyllus Lam. and Hedychium coronarium König in tropical ombrophilous forest, Hovenia dulcis Thunb. in subtropical ombrophilous forest and subtropical semi-deciduous forest, Pinus taeda L. and Pinus elliottii Engelm. in subtropical ombrophilous forest and steppe, Prosopis juliflora (Sw.) DC. in stepic-savanna, Tecoma stans (L.) Juss. ex Kunth in tropical and subtropical semi-deciduous forest, Melinis minutiflora P. Beauv. in the Brazilian savannas, and Eragrostis plana Nees in the steppe. The purpose of this article is to fill a knowledge gap on alien species that are invasive in Brazil and where they are invading by summarizing data obtained by joint efforts of the Hórus Institute for Environmental Conservation and Development, The Nature Conservancy (TNC), the Inter-American Biodiversity Information Network (IABIN) invasive species thematic network (I3N), and the Brazilian Ministry of Environment (MMA) in the last six years.

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Tutkielmassa rakennettiin laskentamalli metsäteollisuuden puunhankinnan hankintalähteen kannattavuuden määrittämiseksi ja selittämiseksi. Tutkimuksessa noudatettiin konstruktiivisen tapaustutkimuksen tutkimusotetta. Tutkimuksen kohdeorganisaationa oli kansainvälisesti toimivan metsäteollisuusyrityksen Suomen puunhankintaorganisaatio. Kannattavuusmalli määrittelee hankintalähteen kannattavuuden sekä käsitteellisellä että laskentamenettelyn tasolla. Kannattavuusmallin katesuure on porttikate, joka rakennettiin taloudellisen lisäarvon teoriaan nojaten kohdeorganisaation tarpeiden ja sen laskenta-asiantuntijoiden näkemysten perusteella. Kannattavuusmallin rakenne ja osat kuvattiin seikkaperäisesti. Kannattavuusmallin käyttämän liiketoimintadatan poiminta ja laskentasuureiden raportointi testattiin. Mallin tarvitsemat laskentatiedot on saatavissa kohdeorganisaation kehitteillä olevasta toiminnanohjausjärjestelmästä. Laskentamallin hyödyntämismahdollisuudet arvioitiin. Hankintalähteen kannattavuutta mittaavalla porttikatteella voidaan ohjata puunhankintaorganisaatiota sen tavoitteiden saavuttamisessa. Malli ilmaisee porttikatteeseen vaikuttavien tekijöiden vaikutuksen kannattavuuteen, minkä avulla voidaan tehdä parempia päätöksiä hankintalähteiden hyödyntämisessä. Aiemmista tutkimuksista poiketen malli huomioi hankintalähteen suoritteen arvon tärkeimmille asiakastehtaille perustuen todellisiin liiketapahtumiin. Kannattavuusmallia voidaan hyödyntää laajalti metsäteollisuusyritysten tavaralajimenetelmään perustuvassa puunhankinnassa. Kannattavuusmallin rakentaminen rohkaisee puunhankinnan johtoa ja laskentahenkilöitä hedelmällisen yhteistyöhön.

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The report 'Conditions and practices in the commercialisation of innovation in wood industry' has been written as a part of the Wood Academy project. The report analyses the commercialisation conditions and practices of wood industry by utilising product categorisation based on a conceptual schema which combines the aspects of the transfer of the procession of utility and the degree of form/service utility (or value-added) created or provided by the company. Open innovation approaches help to perceive the possible new product and service innovations as well as the new business models and earning logics in the industry. The report also contains brief company cases to demonstrate theory-to-practice and showcase company examples from successful Finnish companies.

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Dental caries and periodontal disease are associated with oral pathogens. Several plant derivatives have been evaluated with respect to their antimicrobial effects against such pathogenic microorganisms. Lippia sidoides Cham (Verbenaceae), popularly known as "Alecrim-pimenta" is a typical shrub commonly found in the Northeast of Brazil. Many plant species belonging to the genus Lippia yield very fragrant essential oils of potential economic value which are used by the industry for the commercial production of perfumes, creams, lotions, and deodorants. Since the leaves of L. sidoides are also extensively used in popular medicine for the treatment of skin wounds and cuts, the objective of the present study was to evaluate the composition and antimicrobial activity of L. sidoides essential oil. The essential oil was obtained by hydro-distillation and analyzed by GC-MS. Twelve compounds were characterized, having as major constituents thymol (56.7%) and carvacrol (16.7%). The antimicrobial activity of the oil and the major components was tested against cariogenic bacterial species of the genus Streptococcus as well as Candida albicans using the broth dilution and disk diffusion assays. The essential oil and its major components thymol and carvacrol exhibited potent antimicrobial activity against the organisms tested with minimum inhibitory concentrations ranging from 0.625 to 10.0 mg/mL. The most sensitive microorganisms were C. albicans and Streptococcus mutans. The essential oil of L. sidoides and its major components exert promising antimicrobial effects against oral pathogens and suggest its likely usefulness to combat oral microbial growth.

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Broccoli is a vegetable of important economic value as well as a source of vitamin C and anticarcinogenic property substances. Although it can be minimally processed, this vegetable presents fast senescence, characterized by yellowing, loss of turgescence, development of off-odors, increase in enzymatic activity and reduction of nutritional value. Among the frequently used techniques that can extend the shelf-life of minimally processed broccoli, we have the use of cool storage and modified atmosphere packaging (MAP). Several factors interfere in the efficiency of MAP, influencing the speed and intensity of the changes on atmosphere composition. This work aimed to study the influence of the amount packaged broccoli on its postharvest quality, when stored at 1ºC. Results demonstrated strong influence of the use of MAP compared to control treatment. It was observed that for all packaged treatments there was better vitamin C retention, lower loss of weight, lower peroxidase activity and better turgidity score of broccoli. This study demonstrated that the treatments with higher amounts of product showed the worst performance on vitamin C and aroma evaluation. The peroxidase activity was also influenced, and the best results were found in the treatment with higher amounts, which presented lowest values. However there is a tendency of increase in the activity along the time, especially at the end of the experiment. It was not detected the influence of the fill weight about color evaluation.

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The aim of this study was to extract and identify volatile compounds from pineapple residues generated during concentrated juice processing. Distillates of pineapple residues were obtained using the following techniques: simple hydrodistillation and hydrodistillation by passing nitrogen gas. The volatile compounds present in the distillates were captured by the solid-phase microextraction technique. The volatile compounds were identified in a system of high resolution gas chromatography system coupled with mass spectrometry using a polyethylene glycol polar capillary column as stationary phase. The pineapple residues constituted mostly of esters (35%), followed by ketones (26%), alcohols (18%), aldehydes (9%), acids (3%) and other compounds (9%). Odor-active volatile compounds were mainly identified in the distillate obtained using hydrodistillation by passing nitrogen gas, namely decanal, ethyl octanoate, acetic acid, 1-hexanol, and ketones such as γ-hexalactone, γ-octalactone, δ-octalactone, γ-decalactone, and γ-dodecalactone. This suggests that the use of an inert gas and lower temperatures helped maintain higher amounts of flavor compounds. These data indicate that pineapple processing residue contained important volatile compounds which can be extracted and used as aroma enhancing products and have high potential for the production of value-added natural essences.

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Castor bean cropping has great social and economic value, but its production has been affected by factors such as low quality seeds used for sowing. The quick and precise evaluation of seed quality by x-ray test is known as an effective method to evaluate seed lots, but little is known about the interpretation between of the type of radiographic image and the seed quality correlation. The potential of x-ray analysis as a marker of seed physiological quality and as an initial process for the implementation of the use of computer-assisted image analysis was investigated using castor bean seeds of the different cultivars. The seeds were classified according to internal morphology visualized in the radiography and subjected to the germination test, emergency and seedling growth rate. It was possible to identify the different types of internal tissues, morphological and physical damage in castor bean seeds using the x-ray test. Tissues generating translucent images, embryo deformation, or tissues with less than 50% of endosperm reserves or spotted, negatively affected the physiological potential of the seed lots. Radiographic analysis is effective as an instrument to improve castor bean seed lot quality. This non destructive analysis allows the prediction of seedling performance and enabled the selection of high-quality seeds under the standards of a sustainable and precision agriculture