930 resultados para economic value added (EVA)


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Opinnäytetyö alkoholin verkkokauppamarkkinoista Suomessa on katsaus markkinoihin, jotka ovat olleet esillä mediassa viime aikoina hyvinkin paljon. Opinnäytetyössä analysoidaan Michael Porterin viiden kilpailuvoiman mallin avulla toimialaa. Porterin viisi kilpailuvoimaa ovat toimialan nykyinen kilpailu, tavarantoimittajien neuvotteluvoima, kuluttajien neuvotteluvoima, uusien kilpailijoiden uhka sekä korvaavien tuotteiden tai palveuluiden uhka. Tämän lisäksi työssä tarkastellaan lainsäädäntöä kuudentena kilpailuvoimana, sillä se asettaa merkittävät kilpailulliset reunaehdot. Toimiala-analyysin jälkeen siirrytään varsinaiseen tutkimusongelmaan, jossa pohditaan, kannattaako Alkon perustaa verkkokauppa? Tähän liittyen apututkimuskysymyksissä pohditaan mitä lisäarvoa alkoholin verkkokauppa luo ylipäätään kuluttajille sekä tavarantoimittajille/maahantuojille. Opinnäytetyöhön on liitetty ajatuksia, joita on kerätty haastattelemalla kolmea eri henkilöä, joilta löytyy merkittävästi tietoa alkoholimarkkinoista. Alko Oy ei ole osallisena, vaan opinnäytetyö on kirjoitettu täysin objektiivisesti, vaikka siinä onkin paljon kirjoittan omaa empiriaa. Haastattelut ovat tarkoituksella jätetty keskustelunomaisiksi, ja ovat siten melko subjektiivisia näkemyksiä eri ihmisten silmin. Monopolit herättävät keskustelua ja Alkon asema yhteiskunnallisena monopolina onkin asetettu kriittiseen tarkasteluun tutkimuksessa. Teoriassa käsiteltiin myös Alkon palvelualttiutta 4C –mallin avulla sekä Alkoa yrityksenä analysoitiin SWOT –analyysilla. Näiden teorioiden, toimiala-analyysin, haastatteluiden, kirjoittajan oman näkemyksen sekä eri lähteistä löydetyn informaation myötä voidaan todeta, että Alkon verkkokaupalle on tarve, joka on ollut olemassa jo pitkään. Monopoliaseman oletetaan olleen syy tälle hitaalle kehitykselle. Kuluttajien lisäarvoa olisi ehdottomasti kotiinkuljetus, mutta sitä Alko ei tarjoa. Toisaalta verkkokaupan myötä laajeneva tuotevalikoima on selkeä lisäarvo. Tavarantoimittajien/maahantuojien lisäarvoa ei vielä pystytty selvittämään, koska siihen suhtauduttiin ristiriitaisesti.

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Well managed information promotes competitive advantage and economic value for the company. The challenge is to use information effectively in complex networks. Decision making in network is complicated due to many independent sources of information. The aim of the present study was to identify and map the internal information flows and used information resourced by functions and roles, to make proposals to the case organization to improve the information management and to improve the situational awareness and process flows. In the present study, an inductive approach was applied, with the aim to find out gaps and bottlenecks of information flow of an aircraft maintenance organization and its network. The empirical part was conducted with observing the processes and with questionnaires. Theoretical part of this study consists on reviewing relevant literature on maintenance management in aviation and information management in aviation. Together with empirical evidence and the literature used in the study the gaps were found and suggestions for improvements were done. The outcome of this study contributes the organization in its bigger goal to improve the productivity. The information management of the network is one actor in the field and will pave the way to smoother operation and situational awareness. The lack of rules and requirements for information management and spreading is a challenge in information management. The excessive data overburden may cause problem in the actors’ situation-awareness due to non-availability of the right information.

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Kandidaatintutkielmani käsittelee Invoice-kauppaa ja sitä, mitä etuja siihen liittyy verrattuna tavanomaiseen tax-free kauppaan. Invoice-veronpalautusjärjestelmässä EU:n ulkopuolella asuva asiakas saa veronpalautuksen samasta liikkeestä seuraavalla asiointikerralla. Arvonlisäveronpalautukset on kuitenkin haettava puolen vuoden sisällä ostosten tekemisestä. Tavanomaisessa tax-free kaupassa asiakas saa arvonlisäveronpalautuksen rajalta poistuessaan Suomesta. Invoicea käytettäessä asiakas saa verosta isomman osan takaisin kuin tavanomaisessa tax-free kaupassa, mutta palautuksen saaminen kestää kauemmin, koska Invoicea käytettäessä veronpalautuksen voi saada vain samasta liikkeestä, missä ostokset on tehty. Tutkielmani tarkastelee aihetta kauppiaan näkökulmasta. Kauppiaan kannalta Invoicen etuna on erityisesti asiakkaiden ”koukuttaminen”, koska veronpalautukset on aina haettava samasta liikkestä, mistä tuotteet on ostettu. Näin samat asiakkaat tulevat usein samaan liikkeeseen myös seuraavilla Suomen matkoilla saadakseen veronpalautukset. Tämä tuo liikkeille usein myös uusia kanta-asiakkaita.Toisaalta on huomioitava myös Invoicen käytöstä kauppiaalle ja kassoille mahdollisesti aiheutuva lisätyö ja kustannukset. Veronpalautusten maksaminen takaisin asiakkaille ja tullissa leimattujen kuittien käsittely vie kassoilla tavanomaista enemmän aikaa ja saattaa vaatia lisää henkilökuntaa. Tutkielma on toteutettu laadullisena eli kvalitatiivisena ja tutkimusmenetelmänä on käytetty haastatteluita. Haastateltavat ovat kauppiaita Kaakkois-Suomen alueelta. Tavoitteenani oli koota mahdollisimman monipuolinen haastateltavien joukko sisältäen niin vaate- ja vapaa-ajan liikkeitä kuin sekatavara- ja päivittäistavarakauppoja. Teorialähteinä käytin yliopiston kirjastosta lainattuja kirjoja, LUT:in tietokantojen ja Edilex-tietokannan artikkeleita sekä Verohallinnon dokumentteja ja verkkojulkaisuja. Lisäksi olen hyödyntänyt tutkielmassani myös ajankohtaisia uutisia sekä erilaisten paikallis- ja aikakauslehtien artikkeleita. Tutkielmani johtopäätöksissä tulin siihen tulokseen, että kauppiaan kannalta edullisinta on käyttää samanaikaisesti sekä Invoicea että perinteistä, palautusliikeiden palveluja hyödyntävää tax-free järjestelmää. Tämä mahdollistaa liikkeille mahdollisimman laajan asiakasjoukon. Suomessa usein käyvät ostosmatkailijat suosivat yleensä Invoicea täysimääräisen veronpalautuksen vuoksi. Palautusliikkeet taas veloittavat asiakkaalle maksettavasta veronpalautuksesta oman palvelumaksunsa. Suomessa harvemmin vieraileville taas palautusliikkeiden palvelut ovat edullisempia, sillä veronpalautukset saa rajalta maasta poistuttaessa, eikä tarvitse palata samaan liikkeeseen puolen vuoden sisällä. Palautusliikkeiden etuna Invoiceen nähden on myös asioinnin vaivattomuus, sillä eri liikkeissä asioivat ostosmatkailijat saavat kaikista matkalla tekemistään ostoksista arvonlisäveronpalautuksensa yhdestä paikasta sen sijaan, että kävisivät hakemassa ne joka liikkeestä erikseen.

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This thesis undertakes an exploration of the nature of alternative food projects in Niagara. A review of various theoretical approaches to the study of food and agriculture, suggests that actor-network theory offers the most useful lens through which to understand these projects. In particular, actor-network theory facilitates non-dualistic theorisations of power and scale and a commitment to the inclusion of non-humans in the 'social' sciences. The research is based on 19 in-depth interviews with actors involved in various urban and rural projects including community supported agriculture, community gardens, chefs using local seasonal food, a winery that grows organically, the good food box, a value-added small business, and organic producers. The analysis consists of four themes. The first analytical section pays special attention to the prominence of agri-tourism in Niagara, and examines the ways in which the projects in the sample interact with agri-tourist networks. In the second section the discussion focuses on the discourses and practices of resistance among Niagara alternative food actors. The participants' interviews suggest there are more discourses of resistance toward agri-tourist than toward dominant food networks. The third section questions commodity chain theorisations of alternative food projects. In particular, this section shows how the inclusion of non-human actors in an analysis confounds conceptualisations of 'short' and 'local' chains. The final analytical section assesses relations of power in Niagara alternative food projects. Three important conclusions arise from this research. First, Niagara alternative food projects cannot be conceptualised as operating at the 'local' scale. Broadening the scope of analysis to include non-human actors, it becomes apparent that these projects actually draw on a variety of extra-local actors. They are at once local and global. Second, the projects in this sample are simultaneously part of alternative, dominant and agri-tourist networks. While Niagara alternative food projects do perform many of the roles characteristic of alternative food systems, they are also involved in practices of development, business, and class distinction. Thus, alternative food networks should not be understood as separate from and in direct opposition to dominant food networks. Despite the second conclusion, this research determines that Niagara alternative food projects have made significant strides in the reworking of power. The projects represented in this thesis do engage in resistant practices and are associated with increased levels ofjustice.

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Agaricus bisporus is the most commonly cultivated mushroom in North America and has a great economic value. Green mould is a serious disease of A. bisporus and causes major reductions in mushroom crop production. The causative agent of green mould disease in North America was identified as Trichoderma aggressivum f. aggressivum. Variations in the disease resistance have been shown in the different commercial mushroom strains. The purpose of this study is to continue investigations of the interactions between T. aggressivum and A. bisporus during the development of green mould disease. The main focus of the research was to study the roles of cell wall degrading enzymes in green mould disease resistance and pathogenesis. First, we tried to isolate and sequence the N-acetylglucosaminidase from A. bisporus to understand the defensive mechanism of mushroom against the disease. However, the lack of genomic and proteomic information of A. bisporus limited our efforts. Next, T. aggressivum cell wall degrading enzymes that are thought to attack Agaricus and mediate the disease development were examined. The three cell wall degrading enzymes genes, encoding endochitinase (ech42), glucanase (fJ-1,3 glucanase) and protease (prb 1), were isolated and sequenced from T. aggressivum f. aggressivum. The sequence data showed significant homology with the corresponding genes from other fungi including Trichoderma species. The transcription levels of the three T. aggressivum cell wall degrading enzymes were studied during the in vitro co-cultivation with A. bisporus using R T -qPCR. The transcription levels of the three genes were significantly upregulated compared to the solitary culture levels but were upregulated to a lesser extent in co-cultivation with a resistant strain of A. bisporus than with a sensitive strain. An Agrobacterium tumefaciens transformation system was developed for T. aggressivum and was used to transform three silencing plasmids to construct three new T. aggressivum phenotypes, each with a silenced cell wall degrading enzyme. The silencing efficiency was determined by RT-qPCR during the individual in vitro cocultivation of each of the new phenotypes with A. bisporus. The results showed that the expression of the three enzymes was significantly decreased during the in vitro cocultivation when compared with the wild type. The phenotypes were co-cultivated with A. bisporus on compost with monitoring the green mould disease progression. The data indicated that prbi and ech42 genes is more important in disease progression than the p- 1,3 glucanase gene. Finally, the present study emphasises the role of the three cell wall degrading enzymes in green mould disease infection and may provide a promising tool for disease management.

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Dans le domaine de la pêche, les initiatives d’écolabellisation ont été perçues comme un moyen simultané de maintenir la productivité et la valeur économique de la pêche tout en améliorant sa gestion et la conservation de la biodiversité marine. Cet article présente les principaux écolabels dans le domaine de la pêche ainsi que les enjeux actuellement associés au développement de ces démarches volontaires.

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Cotutelle entre l’Université de Montréal et l’Université de Paris I Panthéon-Sorbonne

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Ce projet de recherche évalue la réponse à court terme de coléoptères phloeophages et xylophages (Cerambycidae et Scolytinae) à différentes intensités de coupes partielles (0, 25 et 40% de la surface terrière prélevée) afin de déterminer la viabilité de cette méthode sylvicole en forêt boréale. Disposant de 12 parcelles expérimentales (4 répétitions pour chaque intensité de coupe) dans une sapinière à bouleau blanc située au sud de la forêt boréale (Québec, Canada), nous avons évalué l’abondance, la diversité ainsi que l’établissement (taux d’attaque) de ces deux groupes d’insectes, et ce dès la première année suivant la coupe. L’échantillonnage a été réalisé à l’aide de pièges à interception multidirectionnelle et de l’écorçage de sections de 3 espèces d’arbres exposées dans l’ensemble des parcelles. Nos résultats montrent une plus grande activité/abondance des deux taxons (abondance 5 à 6 fois plus élevée) ainsi qu’une composition en espèces différente et plus diversifiée dans les peuplements partiellement coupés (25 et 40%). De plus, la présence et la distribution d’espèces colonisant habituellement des hôtes affaiblis (e.g., Trypodendron lineatum, Rhagium inquisitor) – et pouvant donc réduire la valeur économique d’arbres résiduels – a été recensée et semble être favorisée entres autres par l’ouverture de la canopée et des blessures physiques faites aux arbres pendant les opérations sylvicoles. Par ailleurs, l’approche combinant différentes techniques d’échantillonnage a permis une meilleure compréhension des mécanismes de localisation/sélection d’hôte (variant en fonction de l’espèce), un aspect important de la dynamique des insectes pour l’évaluation des risques suite aux coupes forestières. Sur la base de cette étude à court terme, il ne semblerait pas y avoir de différence significative sur les risques pour le milieu quant à l’augmentation d’activité des Cerambycidae et Scolytinae entre les deux traitements de coupe appliqués. Il reste cependant indispensable de vérifier la validité de ces résultats sur une plus longue période afin d’établir des plans d’aménagement forestier durables pour la forêt boréale.

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Les services écosystémiques (SE) réfèrent aux bénéfices que produisent et soutiennent la biodiversité et les écosystèmes et qui profitent à l’être humain. Dans beaucoup de cas, ils ne sont pas pris en compte dans le système économique. Cette externalisation des SE engendre des décisions sur l’utilisation du territoire et des ressources naturelles qui ignorent leur contribution à la qualité de vie des communautés. Afin notamment de sensibiliser l’opinion publique à l’importance des SE et de mieux les intégrer dans les processus décisionnels, ont été développées des démarches d’évaluation économique des SE. Dans cette thèse, nous avons cherché à comprendre à la fois comment l’utilisation passée et actuelle des sols dans la région de Montréal affecte la valeur des SE et comment ces aménités naturelles sont perçues et valorisées par la population, dans une perspective d’aménagement futur du territoire. Pour ce faire, nous avons utilisé deux approches : l’analyse spatiale recourant aux systèmes d’information géographique et l’analyse des préférences exprimées par des techniques d’enquête. Pour l’analyse spatiale, nous avons combiné des analyses cartographiques à des valeurs monétaires associées aux SE publiées dans la littérature. Nous avons alors estimé la valeur des écosystèmes d’un territoire par le transfert de bénéfices, de prix de marchés directs et de coûts évités. Cette démarche nous a permis de comprendre la relation entre l’utilisation actuelle du territoire du Grand Montréal écologique et la valeur des services fournis par les écosystèmes, que nous avons estimée à 2,2 milliards de dollars par année. Elle nous a permis aussi de mesurer les effets sur la valeur des SE du changement d’utilisation des sols entre les années 1960 et 2010. Nous avons montré que malgré différentes politiques de contrôle et d’encadrement de l’étalement urbain au cours de cette période, les pertes économiques non marchandes liées aux SE s’élèvent à 236 millions de dollars par année. Pour l’analyse des préférences exprimées, nous avons utlilisé deux méthodes, l’évaluation contingente et le choix multi-attributs, avec l’objectif de mesurer le consentement à payer de répondants pour des variations dans l’aménagement du territoire. Nous avons montré d’une part que les répondants valorisent significativement l’incidence des pratiques agro-environnementales sur la qualité de l’environnement et des paysages en consentant à payer entre 159 et 333 dollars par ménage par année pour une amélioration de la diversité du paysage agricole. D’autre part, leur volonté à payer pour l’amélioration de l’état des milieux humides du Québec est estimée entre 389 et 455 dollars par ménage par année. L’utilisation conjointe des deux méthodes nous a permis d’en comparer les résultats. Nous avons en outre démontré que le choix du format de question de valorisation de l’évaluation contingente affecte la convergence des résultats. Enfin, nous avons proposé des pistes de recherches futures portant sur l’intégration des démarches d’analyse biophysique, économique et politique dans des outils de prise de décision mieux adaptés à la dynamique des écosystèmes, de la biodiversité et des communautés humaines.

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The thesis entitled INVESTIDGATIONS ON THE RECOVERY OF TITANIUM VANADIUM AND IRON VALUES FROM THE WASTE CHILORIDE LIQUORS OF TITANIA INDUSTRY embodies the results of the investigations carried out on the solvent extraction separation of iron (III) vanadium(V) and titanium (IV) chlorides from the waste chloride liquors of titanium minerals processing industry by employing tributylphosphate (TBT) as an extractant. The objective of this study is to generate the knowledge base to achieve the recovery of iron, vanadium and titanium cvalues from multi- metal waste chloride liquors originating from ilmenite mineral beneficiation industries through selective separation and value added material development

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This thesis Entitled distribution ,diversity and biology of deep-sea fishes the indian Eez.Fishing rights and responsibilities it entails in the deep-sea sector has been a vexed issue since the mid-nineties and various stakeholders have different opinion on the modalities of harnessing the marine fisheries wealth, especially from the oceanic and deeper waters. The exploitation and utilization of these esources requires technology development and upgradation in harvest and post-harvest areas; besides shore infrastructure for berthing, handling, storing and processing facilities. At present, although deep-sea fishes don’t have any ready market in our country it can be converted into value added products. Many problems have so far confronted the deep-sea fishing sector not allowing it to reach its full potential. Hence, there should be a sound deep-sea fishing policy revolving round the upgradation of the capabilities of small scale fishermen, who have the inherent skills but do not have adequate support to develop themselves and to acquire vessels having the capability to operate in farther and deeper waters. Prospects for the commercial exploitation and utilization of deep-sea fishes were analyzed using SWOL analysis.

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The selective oxidation of alkylaromatics is one of the main processes since the reaction products are important as intermediates in numerous industrial organic chemicals. Side-chain oxidation of alkyl aromatic compounds catalyzed by heterogeneous catalysts using cleaner peroxide oxidants is an especially attractive goal since classical synthetic laboratory procedures preferably use permanganate or acid dichromate as stoichiometric oxidants. In spite of many studies, there are very few which use hydrogen peroxide as a source of oxygen in the C-H activation of alkanes. Eflective utilization of ethylbenzene, available in the xylene stream of the petrochemical industry to more value added products is a promising one in chemical industry. The oxidation products of ethylbenzene are widely employed as intermediates in organic, steroid and resin synthesis.

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The importance of marine algae, often referred to as seaweeds, has been felt over a long time and is appreciated more and more in modern times. The economic value of marine algae is understood both indirectly and directly. The indirect benefit is due to the role of marine phytoplankton as well as the benthic macrophyte biomass along the shore and in the continental shelf, in primary production of the sea. Direct benefit includes the use of marine algae as food, feed, fertilizer and as source of various products of commercial importance such as agar and alginic acid. Hence to understand the potential resources of seaweeds, their distribution, density, standing crop and interrelated environmental parameters, a detailed study (survey and ecological work) was carried out for a period of 20 months from August 1988 to March 1990 in South Andaman, North Andaman, Middle Andaman, Havelock, Neil, Car Nicobar, Terassa, Chowra and Bumpoka islands. However in South Andaman, data were collected from five fixed stations fortnightly during this period for the purpose of modelling and system analysis.

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Paper industry is one of the oldest and largest industries in Kerala. Despite the developments in the industry in terms of growth in output , value added and employment generation, many of the units face grave problems. Irrespective of the size of the plant, the problems of the industry are general in nature. The problems are galore in the supply, not the demand side. Amomg the problems, the important ones are: raw material scarcity, energy deficiency and obsolete technology. Further, the industry is subject to many controls by the Government — price control, product control and raw materials control — which result in the dwindling of profits and investments. Equally important are the reservations against the industry for polluting the environment byeffluent disposal on the one hand and affecting ecological balance by depleting the existing forest on the other. Apart from the large, medium and small pulp and paper mills, there are about 30 hand made paper units in Kerala which can be categorised as village and cottage industry. Almost all of these units began at the initiative and support of Khadi and Village Industries Commission. The primary purpose of these units is employment generation, and not profit making. Currently many of these units are in the red and many others are on the verge of closure. Therefore, a separate analysis of the growth performance, and problems and prospects of the hand made paper industry has also been attempted. It is analysed separately because of the very small size of the hand made paper units

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Commercially, Pleurotus spp. of mushroom are cultivated in bags. After mushroom cultivation, spent substrate remains as residual material. Proper recycling of spent substrate is beneficial for our economy. Spent substrate can be utilized for various other value added purposes through the proper knowledge of its components. Composition of various components depends on the activity of extracellular enzymes in the spent substrate. The present study was conducted to know the enzyme profile of some major extracellular enzymes - cellulase, hemicellulase (xylanase), pectinase and ligninase (lignin peroxidase and laccase) and to estimate cellulose, hemicellulose, pectin and lignin in the substrate. The use of spent substrate as a source of fibre and ethanol, and in the biodegradation of phenol by Pleurotus spp. was also investigated