Pajala–Kolarin ja Soklin kaivosten rata-, satama- ja meriväyläinvestointien sekä kaivosten toiminnan vaikutukset valtion ja kuntien verotuloihin

Tutkimuksen tavoitteena oli arvioida Pajala–Kolarin ja Soklin kaivosten rata-, tie-, satama- ja meriväyläinvestointien sekä kaivosten toiminnan vaikutuksia valtion verojen ja veronluonteisten maksujen kertymiin. Lisäksi tarkasteltiin vaikutuksia Kolarin ja Pajalan kuntien sekä Soklin kaivoksen läheisten Itä- ja Pohjois-Lapin kuntaryhmien verokertymiin. Laskelmat suoritettiin yleisen tasapainon (CGE) RegFinDyn -aluemallilla vuosille 2008–2020. Pajala–Kolarin kaivos toisi valtiolle yhteensä 374,0 miljoonaa euroa verojen ja veronluonteisten maksujen lisäkertymää. Suomen osuus lisäkertymästä olisi 206,1 (55,1 %) ja Ruotsin 167,9 (44,9 %) miljoonaa euroa. Valtio saisi väyläinvestointiensa kokonaiskustannukset takaisin noin vuonna 2022 eli 15 vuodessa, vaikkei Ruotsi osallistuisi rahoitukseen. Kolarin kunnan verokertymä kasvaisi vuosina 2011–2014 yhteensä 66 %:lla ja vuodesta 2017 lähtien 12 %:lla vuoteen 2012 verrattuna. Pajalan kunnan verokertymä kasvaisi vastaavina vuosina yhteensä 97 %:lla ja vuodesta 2017 lähtien 15 %:lla vuoteen 2011 verrattuna. Soklin kaivos toisi valtiolle yhteensä 178,9 miljoonaa euroa verojen ja veronluonteisten maksujen lisäkertymää. Valtio saisi väyläinvestointiensa kokonaiskustannukset takaisin noin vuonna 2030 eli 21 vuodessa. Kaivoksen läheisen seitsemän kunnan ryhmän verokertymä kasvaisi vuosina 2011-2014 yhteensä 30 %:lla ja vuodesta 2019 lähtien 1 %:lla vuoteen 2007 verrattuna.

Determination of carbon disulphide by chloramine-T

Carbon disulphide, on treatment with alcoholic potash, can readily be oxidised quantitatively by chloramine-T, converting all the sulphur to sulphuric acid. Fourteen equivalents of the oxidant are consumed for every mole of carbon disulphide. Since excess of chloramine-T may be determined iodimetrically, this reaction may be used for the determination of carbon disulphide. It may also be applied to the determination of xanthates.

Essays on Corporate Governance and the Quality of Disclosed Earnings: Across Transitional Europe

A growing body of empirical research examines the structure and effectiveness of corporate governance systems around the world. An important insight from this literature is that corporate governance mechanisms address the excessive use of managerial discretionary powers to get private benefits by expropriating the value of shareholders. One possible way of expropriation is to reduce the quality of disclosed earnings by manipulating the financial statements. This lower quality of earnings should then be reflected by the stock price of firm according to value relevance theorem. Hence, instead of testing the direct effect of corporate governance on the firm’s market value, it is important to understand the causes of the lower quality of accounting earnings. This thesis contributes to the literature by increasing knowledge about the extent of the earnings management – measured as the extent of discretionary accruals in total disclosed earnings - and its determinants across the Transitional European countries. The thesis comprises of three essays of empirical analysis of which first two utilize the data of Russian listed firms whereas the third essay uses data from 10 European economies. More specifically, the first essay adds to existing research connecting earnings management to corporate governance. It testifies the impact of the Russian corporate governance reforms of 2002 on the quality of disclosed earnings in all publicly listed firms. This essay provides empirical evidence of the fact that the desired impact of reforms is not fully substantiated in Russia without proper enforcement. Instead, firm-level factors such as long-term capital investments and compliance with International financial reporting standards (IFRS) determine the quality of the earnings. The result presented in the essay support the notion proposed by Leuz et al. (2003) that the reforms aimed to bring transparency do not correspond to desired results in economies where investor protection is lower and legal enforcement is weak. The second essay focuses on the relationship between the internal-control mechanism such as the types and levels of ownership and the quality of disclosed earnings in Russia. The empirical analysis shows that the controlling shareholders in Russia use their powers to manipulate the reported performance in order to get private benefits of control. Comparatively, firms owned by the State have significantly better quality of disclosed earnings than other controllers such as oligarchs and foreign corporations. Interestingly, market performance of firms controlled by either State or oligarchs is better than widely held firms. The third essay provides useful evidence on the fact that both ownership structures and economic characteristics are important factors in determining the quality of disclosed earnings in three groups of countries in Europe. Evidence suggests that ownership structure is a more important determinant in developed and transparent countries, while economic determinants are important determinants in developing and transitional countries.

Energetics of firewood plantations

An input-output analysis of firewood plantations is attempted in this paper. The inflows from free energy forms, exerted energy forms and non-energy forms, and outflows from energy products, non-energy products and side benefits is evaluated in common energy units (kilocalories). The analysis provides an insight into the performance of these plantations, reveals their defects and suggests ways of improving their productivity.

Gauge-invariant reformulation of an anomalous gauge theory

An anomalous gauge theory can be reformulated in a gauge invariant way without any change in its physical content. This is demonstrated here for the exactly soluble chiral Schwinger model. Our gauge invariant version is very different from the Faddeev-Shatashvili proposal [L.D. Faddeev and S.L. Shatashvili, Theor. Math. Phys. 60 (1984) 206] and involves no additional gauge-group-valued fields. The status of the "gauge" A0=0 sometimes used in anomalous theories is also discussed and justified in our reformulation.

Effect of electric field on ammonium perchlorate decomposition

A novel method of detecting the charge-carrying species in inorganic decomposable salts is described. In ammonium perchlorate it is observed that the charge-carrying species at temperatures 150 and 230°C are oppositely charged; i.e., they are negatively charged (ClO−4 ions) at 230°C and positively charged (H+ or NH+4) at 150°C.

Effect of electric field on ammonium perchlorate decomposition

A novel method of detecting the charge-carrying species in inorganic decomposable salts is described. In ammonium perchlorate it is observed that the charge-carrying species at temperatures 150 and 230°C are oppositely charged; i.e., they are negatively charged (ClO−4 ions) at 230°C and positively charged (H+ or NH+4) at 150°C.

Conformations of the amino terminal tetrapeptide of emerimicins and antiamoebin in solution and in the solid state

The conformations of Boc-l-Phe-(AiB)3-OH (1) and Boc-l-Phe-(Aib)3-OMe (2) which correspond to the amino terminal sequence of the emerimicins and antiamoebins have been studied in solution using 270 MHz 1H n.m.r. In dimethyl sulphoxide solution both peptides show the presence of two strongly solvent shielded Aib NH groups, consistent with a consecutive β-turn conformation, involving the Aib(3) and Aib(4) NH groups in intramolecular 4 → I hydrogen bonds. This folded conformation is maintained for 2 in chloroform solution. Nuclear Overhauser effect studies provide evidence for a Type II Phe-Aib β-turn. An X-ray diffraction study of Boc-(d,l)-Phe-(Aib)3-OH establishes a single type III(III′) β-turn conformation with Aib(2)-Aib(3) as the corner residues. A single intramolecular 4 → I hydrogen bond between Phe(I) CO and Aib(4) NH groups is observed in the crystal. The solution conformation may incorporate a consecutive type II-III′ structure for the Phe(1)-Aib(2)-Aib(3) segment, with the initial type II β-turn being destabilized by intermolecular interactions in the solid state.

Simulation and graph mining tools for improving gene mapping efficiency

Gene mapping is a systematic search for genes that affect observable characteristics of an organism. In this thesis we offer computational tools to improve the efficiency of (disease) gene-mapping efforts. In the first part of the thesis we propose an efficient simulation procedure for generating realistic genetical data from isolated populations. Simulated data is useful for evaluating hypothesised gene-mapping study designs and computational analysis tools. As an example of such evaluation, we demonstrate how a population-based study design can be a powerful alternative to traditional family-based designs in association-based gene-mapping projects. In the second part of the thesis we consider a prioritisation of a (typically large) set of putative disease-associated genes acquired from an initial gene-mapping analysis. Prioritisation is necessary to be able to focus on the most promising candidates. We show how to harness the current biomedical knowledge for the prioritisation task by integrating various publicly available biological databases into a weighted biological graph. We then demonstrate how to find and evaluate connections between entities, such as genes and diseases, from this unified schema by graph mining techniques. Finally, in the last part of the thesis, we define the concept of reliable subgraph and the corresponding subgraph extraction problem. Reliable subgraphs concisely describe strong and independent connections between two given vertices in a random graph, and hence they are especially useful for visualising such connections. We propose novel algorithms for extracting reliable subgraphs from large random graphs. The efficiency and scalability of the proposed graph mining methods are backed by extensive experiments on real data. While our application focus is in genetics, the concepts and algorithms can be applied to other domains as well. We demonstrate this generality by considering coauthor graphs in addition to biological graphs in the experiments.

Attitudes towards suicide among Master’s degree students: a cross-cultural comparison between China and Finland

Attitudes towards suicide among Master’s degree students in Chang Sha (China) and Helsinki (Finland) were compared in order to explore possible cross-cultural differences. The sample included 206 Master’s degree students, 101 Chinese and 105 Finnish. Data were collected using the 30-item Multi-Attitudes Suicide Tendency Scale (MAST) and a demographic information form. According to the results, both Chinese and Finnish students held positive attitudes towards life, they held contradictory attitudes towards suicide, with Finnish students having more permissive and liberal attitudes towards suicide than their Chinese counterparts. In addition, three socio-demographic characteristics, namely religion, family structure, and economic status, associated with attitudes towards suicide among the Chinese Master’s degree students; meanwhile, all socio-demographic characteristics, including gender, religion, major subject, family structure, economic status, and received social support related to attitudes towards suicide among the Finnish Master’s degree students. However, after examining the interaction effect between socio-demographics and cultural backgrounds on attitudes towards suicide, the attitudes of Chinese students were more related to gender, marital status, family economic status, and received social support, whereas Finnish students were more influenced by religion. These findings suggest that culture plays an important role in shaping country-specific differences in attitudes towards suicide and their association with socio-demographic characteristics. Understanding individual attitudes towards suicide could help in intervention to prevent the development of suicidal ideation and in providing appropriate psychological counseling to reduce mental problems. Therefore, these cross-cultural differences may provide indications on how to conduct suicide prevention programs while considering culture-specific contexts.

2(4)-SEMA as a sensitive and offset compensated SLF sequence

Separated Local Field (SLF) spectroscopy is a powerful tool for the determination of structure and dynamics of oriented systems such as membrane proteins oriented in lipid bilayers and liquid crystals. Of many SLF techniques available, Polarization Inversion Spin Exchange at Magic Angle (PISEMA) has found wide application due to its many favorable characteristics. However the pulse sequence suffers from its sensitivity to proton resonance frequency offset. Recently we have proposed a new sequence named 2(4)-SEMA (J. Chem. Phys. 132 (2010) 134301) that overcomes this problem of PISEMA. The present work demonstrates the advantage of 2(4)-SEMA as a highly sensitive SLF technique even for very large proton offset. 2(4)-SEMA has been designed for obtaining reliable dipolar couplings by switching the magic-angle spin-lock for protons over four quadrants as against the use of only two quadrants in PISEMA. It is observed that for on-resonance condition, 2(4)-SEMA gives rise to signal intensity comparable to or slightly higher than that from PISEMA. But under off-resonance conditions, intensities from 2(4)-SEMA are several fold higher than those from PISEMA. Comparison with another offset compensated pulse sequence, SAMPI4, also indicates a better intensity profile for 2(4)-SEMA. Experiments carried out on a single crystal of N-15 labeled N-acetyl-DL-valine and simulations have been used to study the relative performance of the pulse sequences considered. (C) 2010 Elsevier Inc. All rights reserved.

Characterisation of dynamic recrystallisation in nickel using processing map for hot deformation

The hot deformation behaviour of polycrystalline nickel has been characterised in the temperature range 750-1200-degrees-C and strain rate range 0.0003-100 s-1 using processing maps developed in the basis of the dynamic materials model. The efficiency of power dissipation, given by [2m/(m + 1)]. where m is the strain rate sensitivity, is plotted as a function of temperature and strain rate to obtain a processing map. A domain of dynamic recrystallisation has been identified, with a peak efficiency of 31% occurring at 925-degrees-C and 1 s-1. The published results are in agreement with the prediction of the processing map. The variations of efficiency of power dissipation with temperature and strain rate in the dynamic recrystallisation domain are identical to the corresponding variation of hot ductility. The stress-strain curves exhibited a single peak in a single peak in the dynamic recrystallisation domain, whereas multiple peaks and 'drooping' stress-strain curves were observed at lower and higher strain rates, respectively. The results are explained on the basis of a simple model which considers dynamic recrystallisation in terms of rates of interface formation (nucleation) and migration (growth). It is shown that dynamic recrystallisation in nickel is controlled by the rate of nucleation, which is slower than the rate of migration. The rate of nucleation itself depends on the process of thermal recovery by climb, which in turn depends on self-diffusion.

Crystal Structure of Sodium Deoxyinosine Monophosphate

The crystal and molecular structure of sodium deoxyinosine monophosphate (5'-dIMP) has been determined by x-ray crystallographic methods. The crystals belong to orthorhombic space group P212121, with a = 21.079(5) Aring, b = 9.206(3) Aring and c = 12.770(6) Aring. This deoxynucleotide shows common nucleotide features namely anti conformation about the glycosyl bond, C2' endo pucker for the deoxyribose sugar and gauche-gauche orientation for the phosphate group. The sodium ion is directly coordinated to the O3' atom, a feature observed in many crystal structures of sodium salts of nucleotides.