843 resultados para Predictable routing


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Multiprocessing is a promising solution to meet the requirements of near future applications. To get full benefit from parallel processing, a manycore system needs efficient, on-chip communication architecture. Networkon- Chip (NoC) is a general purpose communication concept that offers highthroughput, reduced power consumption, and keeps complexity in check by a regular composition of basic building blocks. This thesis presents power efficient communication approaches for networked many-core systems. We address a range of issues being important for designing power-efficient manycore systems at two different levels: the network-level and the router-level. From the network-level point of view, exploiting state-of-the-art concepts such as Globally Asynchronous Locally Synchronous (GALS), Voltage/ Frequency Island (VFI), and 3D Networks-on-Chip approaches may be a solution to the excessive power consumption demanded by today’s and future many-core systems. To this end, a low-cost 3D NoC architecture, based on high-speed GALS-based vertical channels, is proposed to mitigate high peak temperatures, power densities, and area footprints of vertical interconnects in 3D ICs. To further exploit the beneficial feature of a negligible inter-layer distance of 3D ICs, we propose a novel hybridization scheme for inter-layer communication. In addition, an efficient adaptive routing algorithm is presented which enables congestion-aware and reliable communication for the hybridized NoC architecture. An integrated monitoring and management platform on top of this architecture is also developed in order to implement more scalable power optimization techniques. From the router-level perspective, four design styles for implementing power-efficient reconfigurable interfaces in VFI-based NoC systems are proposed. To enhance the utilization of virtual channel buffers and to manage their power consumption, a partial virtual channel sharing method for NoC routers is devised and implemented. Extensive experiments with synthetic and real benchmarks show significant power savings and mitigated hotspots with similar performance compared to latest NoC architectures. The thesis concludes that careful codesigned elements from different network levels enable considerable power savings for many-core systems.

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Tässä diplomityössä kehitetään Loviisan voimalaitoksen todennäköisyyspohjaisen paloriskianalyysin kaapelitietokantaa tulevaisuuden haasteita varten. Tietokannan kehittämistä varten tutustutaan todennäköisyyspohjaiseen riskianalyysiin varsin-kin paloriskianalyysin osalta. Käytännönläheisempää kehittämistä varten tutustu-taan voimalaitoksella nykyisin käytössä oleviin kaapelitietokantoihin: paloriski-tutkimusta varten laadittuun PSA-ELTIEen, kunnossapidon tiedonhallintajärjes-telmä LOMAXiin, sähkö- ja automaatiosuunnitteluyksikköjen arkistoihin sekä automaatiouudistuksen tietokantaan. Tietokannan käytännönläheisempien ominai-suuksien selvittämiseksi voimalaitoksella kokeiltiin kenttätarkastusmenetelmää, joka on ensisijainen kaapelikartoitusmenetelmä. Tietokantoihin tutustumisen perusteella vaihtoehtoisiksi tulevaisuuden tietokan-noiksi mietittiin LOMAXia, PSA-ELTIEtä tai uutta tietokantaa. Tulevaisuuden tietokantavaihtoehdoksi on päädytty ehdottamaan LOMAXia, joka vaatii vähem-män muutoksia muihin vaihtoehtoihin nähden. Tällainen laajalti käytössä oleva yhteinen tietokanta mahdollistaa sen, että tiedot ovat helpommin ja varmemmin kaikkien niitä tarvitsevien käytettävissä ja asiantuntijoiden muokattavissa, millä myös varmistetaan tietojen oikeellisuutta ja pysymistä ajan tasalla. Tulevaan LOMAX päivitykseen on ehdotettu tarpeellisia tietokenttien lisäyksiä ja kaapeli-hierarkian parantamista kaapelitietokannaksi käyttöönottamista varten.

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Tämä diplomityö on tehty osana Logproof-tutkimushanketta, joka keskittyy häiriöttömyyden hallintaan logistisissa monitoimijaverkostoissa. Työn tavoitteena on selvittää logistiikkaintensiivisten yritysten tarpeita kuljetusten häiriöiden analysoinnin ja hallinnan kehittämiseksi ja siten ennakoivan riskienhallinnan edistämiseksi. Asiakastarvetietoa on kerätty hyödyntäen puolistrukturoituja haastatteluja ja tietoa on analysoitu käyttäen hyväksi sisällönanalyysiä sekä tulkintataulukkoa. Kiinnostus kuljetusten häiriöitä ja niiden analysointia kohtaan on kasvamassa ja yrityksissä tiedostetaan hallintajärjestelmien ja analysoinnin tarve tulevaisuudessa. Kirjallisuuskatsauksen ja asiakastarpeiden kartoituksen avulla työssä on selvitetty yritysten nykytilaa kuljetusten häiriöiden hallinnan ja analysoinnin osalta ja tarkasteltu mahdollisia tulevaisuuden kehityssuuntia analysoimalla asiakkaiden näkyviä ja piileviä tarpeita. Työssä on edellisten lisäksi tarkasteltu, kuinka havaitut asiakastarpeet ovat sovitettavissa yhteen case-yrityksen, Oy Lars Krogius Ab:n, ARS (Analytic Rou-ting Solution) -palvelun ominaispiirteiden kanssa. Työ tarjoaa tarvetietoa palvelun tulevaisuuden kehitykselle.

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In accordance with the Moore's law, the increasing number of on-chip integrated transistors has enabled modern computing platforms with not only higher processing power but also more affordable prices. As a result, these platforms, including portable devices, work stations and data centres, are becoming an inevitable part of the human society. However, with the demand for portability and raising cost of power, energy efficiency has emerged to be a major concern for modern computing platforms. As the complexity of on-chip systems increases, Network-on-Chip (NoC) has been proved as an efficient communication architecture which can further improve system performances and scalability while reducing the design cost. Therefore, in this thesis, we study and propose energy optimization approaches based on NoC architecture, with special focuses on the following aspects. As the architectural trend of future computing platforms, 3D systems have many bene ts including higher integration density, smaller footprint, heterogeneous integration, etc. Moreover, 3D technology can signi cantly improve the network communication and effectively avoid long wirings, and therefore, provide higher system performance and energy efficiency. With the dynamic nature of on-chip communication in large scale NoC based systems, run-time system optimization is of crucial importance in order to achieve higher system reliability and essentially energy efficiency. In this thesis, we propose an agent based system design approach where agents are on-chip components which monitor and control system parameters such as supply voltage, operating frequency, etc. With this approach, we have analysed the implementation alternatives for dynamic voltage and frequency scaling and power gating techniques at different granularity, which reduce both dynamic and leakage energy consumption. Topologies, being one of the key factors for NoCs, are also explored for energy saving purpose. A Honeycomb NoC architecture is proposed in this thesis with turn-model based deadlock-free routing algorithms. Our analysis and simulation based evaluation show that Honeycomb NoCs outperform their Mesh based counterparts in terms of network cost, system performance as well as energy efficiency.

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This thesis describes work related to the in-depth characterization of the phenolic compounds of silver birch (Betula pendula) inner bark. Phenolic compounds are the most ubiquitous class of plant secondary compounds. The unifying feature of this structurally diverse group is an aromatic ring containing at least one hydroxyl group. Due to the structural diversity, phenolics have various roles in the plant defense against biotic and abiotic stresses. In addition, they can confer several health-promoting properties to humans. Furthermore, the structural diversity of this class of compounds causes challenges for their analysis. The study species in the present work, silver birch, is economically the most important hard wood species in northern Europe. Its inner bark contains a high level of phenolic compounds and it has shown one of the strongest antioxidant activities among 92 Finnish plant materials. The literature review surveys the diversity and organ specific distribution of phenolic compounds in silver birch as well as the proposed ecological functions of phenolic compounds in nature. In addition, the basis for the characterization of phenolics by mass spectrometry (MS), nuclear magnetic resonance spectroscopy (NMR), and circular dichroism spectroscopy (CD) are reviewed. The objective of the experimental work was to extract, purify, characterize, and quantify the inner bark phenolic compounds. Overall 36 compounds were characterized by MS and ultraviolet spectroscopy (UV). 24 compounds were isolated and their structures confirmed by NMR and CD spectroscopy. Five novel natural compounds were identified. Special emphasis was placed on the establishment of a method for the characterization of proanthocyanidins (PAs). Hydrophilic interaction liquid chromatography (HILIC) was utilized because of its high resolution power and predictable elution order of oligomeric and polymeric PAs according to an increasing degree of polymerization. The combination of HILIC and high-resolution MS detection allowed the identification of procyanidin (PC) polymers up to the degree of polymerization of 22. In addition, a series of oligomeric and polymeric PC monoxylosides were observed for the first time in nature. Season and genotype influenced the quantities of the main inner bark phenolics, yet qualitative differences were not observed. However, manual wounding of the inner bark induced the production of ellagitannins (ETs) in the wounded tissues, i.e. callus. Since ETs were not detected in the intact inner bark, this finding may reflect the capacity of silver birch to exploit ellagitannins in its defense.

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Multiprocessor system-on-chip (MPSoC) designs utilize the available technology and communication architectures to meet the requirements of the upcoming applications. In MPSoC, the communication platform is both the key enabler, as well as the key differentiator for realizing efficient MPSoCs. It provides product differentiation to meet a diverse, multi-dimensional set of design constraints, including performance, power, energy, reconfigurability, scalability, cost, reliability and time-to-market. The communication resources of a single interconnection platform cannot be fully utilized by all kind of applications, such as the availability of higher communication bandwidth for computation but not data intensive applications is often unfeasible in the practical implementation. This thesis aims to perform the architecture-level design space exploration towards efficient and scalable resource utilization for MPSoC communication architecture. In order to meet the performance requirements within the design constraints, careful selection of MPSoC communication platform, resource aware partitioning and mapping of the application play important role. To enhance the utilization of communication resources, variety of techniques such as resource sharing, multicast to avoid re-transmission of identical data, and adaptive routing can be used. For implementation, these techniques should be customized according to the platform architecture. To address the resource utilization of MPSoC communication platforms, variety of architectures with different design parameters and performance levels, namely Segmented bus (SegBus), Network-on-Chip (NoC) and Three-Dimensional NoC (3D-NoC), are selected. Average packet latency and power consumption are the evaluation parameters for the proposed techniques. In conventional computing architectures, fault on a component makes the connected fault-free components inoperative. Resource sharing approach can utilize the fault-free components to retain the system performance by reducing the impact of faults. Design space exploration also guides to narrow down the selection of MPSoC architecture, which can meet the performance requirements with design constraints.

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Protein engineering aims to improve the properties of enzymes and affinity reagents by genetic changes. Typical engineered properties are affinity, specificity, stability, expression, and solubility. Because proteins are complex biomolecules, the effects of specific genetic changes are seldom predictable. Consequently, a popular strategy in protein engineering is to create a library of genetic variants of the target molecule, and render the population in a selection process to sort the variants by the desired property. This technique, called directed evolution, is a central tool for trimming protein-based products used in a wide range of applications from laundry detergents to anti-cancer drugs. New methods are continuously needed to generate larger gene repertoires and compatible selection platforms to shorten the development timeline for new biochemicals. In the first study of this thesis, primer extension mutagenesis was revisited to establish higher quality gene variant libraries in Escherichia coli cells. In the second study, recombination was explored as a method to expand the number of screenable enzyme variants. A selection platform was developed to improve antigen binding fragment (Fab) display on filamentous phages in the third article and, in the fourth study, novel design concepts were tested by two differentially randomized recombinant antibody libraries. Finally, in the last study, the performance of the same antibody repertoire was compared in phage display selections as a genetic fusion to different phage capsid proteins and in different antibody formats, Fab vs. single chain variable fragment (ScFv), in order to find out the most suitable display platform for the library at hand. As a result of the studies, a novel gene library construction method, termed selective rolling circle amplification (sRCA), was developed. The method increases mutagenesis frequency close to 100% in the final library and the number of transformants over 100-fold compared to traditional primer extension mutagenesis. In the second study, Cre/loxP recombination was found to be an appropriate tool to resolve the DNA concatemer resulting from error-prone RCA (epRCA) mutagenesis into monomeric circular DNA units for higher efficiency transformation into E. coli. Library selections against antigens of various size in the fourth study demonstrated that diversity placed closer to the antigen binding site of antibodies supports generation of antibodies against haptens and peptides, whereas diversity at more peripheral locations is better suited for targeting proteins. The conclusion from a comparison of the display formats was that truncated capsid protein three (p3Δ) of filamentous phage was superior to the full-length p3 and protein nine (p9) in obtaining a high number of uniquely specific clones. Especially for digoxigenin, a difficult hapten target, the antibody repertoire as ScFv-p3Δ provided the clones with the highest affinity for binding. This thesis on the construction, design, and selection of gene variant libraries contributes to the practical know-how in directed evolution and contains useful information for scientists in the field to support their undertakings.

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Advancements in IC processing technology has led to the innovation and growth happening in the consumer electronics sector and the evolution of the IT infrastructure supporting this exponential growth. One of the most difficult obstacles to this growth is the removal of large amount of heatgenerated by the processing and communicating nodes on the system. The scaling down of technology and the increase in power density is posing a direct and consequential effect on the rise in temperature. This has resulted in the increase in cooling budgets, and affects both the life-time reliability and performance of the system. Hence, reducing on-chip temperatures has become a major design concern for modern microprocessors. This dissertation addresses the thermal challenges at different levels for both 2D planer and 3D stacked systems. It proposes a self-timed thermal monitoring strategy based on the liberal use of on-chip thermal sensors. This makes use of noise variation tolerant and leakage current based thermal sensing for monitoring purposes. In order to study thermal management issues from early design stages, accurate thermal modeling and analysis at design time is essential. In this regard, spatial temperature profile of the global Cu nanowire for on-chip interconnects has been analyzed. It presents a 3D thermal model of a multicore system in order to investigate the effects of hotspots and the placement of silicon die layers, on the thermal performance of a modern ip-chip package. For a 3D stacked system, the primary design goal is to maximise the performance within the given power and thermal envelopes. Hence, a thermally efficient routing strategy for 3D NoC-Bus hybrid architectures has been proposed to mitigate on-chip temperatures by herding most of the switching activity to the die which is closer to heat sink. Finally, an exploration of various thermal-aware placement approaches for both the 2D and 3D stacked systems has been presented. Various thermal models have been developed and thermal control metrics have been extracted. An efficient thermal-aware application mapping algorithm for a 2D NoC has been presented. It has been shown that the proposed mapping algorithm reduces the effective area reeling under high temperatures when compared to the state of the art.

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Ajoneuvojen reititystä on tutkittu 1950-luvulta asti, alunperin etsiessä polttoainekuljetuksille optimaalisinta reittiä varastolta useille palveluasemille. Siitä lähtien ajoneuvon reititystehtäviä on tutkittu akateemisesti ja niistä on muodostettu kymmeniä erilaisia variaatioita. Tehtävien ratkaisumenetelmät jaetaan tyypillisesti tarkkoihin menetelmiin sekä heuristiikkoihin ja metaheuristiikkoihin. Konetehon ja heuristiikoissa käytettävien algoritmien kehittymisen myötä reitinoptimointia on alettu tarjota kaupallisesti. CO-SKY-projektin tavoitteena on kaupallistaa web-pohjainen tai toiminnanohjausjärjestelmään integroitava ajoneuvon reititys. Diplomityössä tutkitaan kuljetustensuunnittelu- ja reitinoptimointiohjelmistojen kaupallistamiseen vaikuttavia keskeisiä ominaisuuksia. Ominaisuuksia on tarkasteltu: 1) erityisesti pk-kuljetusyritysten tarpeiden ja vaatimusten pohjalta, ja 2) markkinoilla olevien ohjelmistojen tarjontaa arvioiden. Näiden pohjalta on myös pyritty arvioimaan kysynnän ja tarjonnan kohtaamista. Pilottiasiakkaita haastattelemalla ohjelmistolle on kyetty asettamaan vaatimuksia, mutta samalla on kuultu käyttäjien mielipiteitä optimoinnista. Lukuisia logistiikkaohjelmistojen tarjoajia on haastateltu logistiikkamessuilla sekä Suomessa että Saksassa. Haastattelujen perusteella on saatu käsitys kyseisistä ohjelmista sekä optimoinnin tarjonnasta että kysynnästä. Akateeminen tutkimus aiheesta on laajaa, koskien niin teknistä toteutusta kuin myös (kysely-)tutkimuksia tarjolla olevien ohjelmistojen ominaisuuksista ja laadusta. Kuljetusyritysten tarpeissa on vaihtelua yritys- ja alakohtaisesti. Perusongelmat ovat samoja, joita reitinoptimoinnin akateemisessa tutkimuksessa käsitellään ja joita kaupalliset ohjelmistot pystyvät ratkaisemaan. Vaikka reitinoptimoinnilla saatavat hyödyt ovat mitattavissa, suunnittelu etenkin pk-yrityksissä tehdään pääosin yhä käsin. Messuhaastattelujen ja loppukäyttäjien mielipiteiden perusteella voidaan todeta kaupallisten ratkaisujen olevan suunniteltu isommille kuljetusyrityksille: tyypillisen it-projektin hinta, käyttöönottoaika ja asennus sekä ratkaisun takaisinmaksuaika vaikuttavat pk-yritysten hankintapäätökseen. Kaupallistamiseen liittyen haasteet liittyvät erityisesti segmentointiin ja markkinointiin asiakasarvon todentamisen ja sen välittämisen kautta.

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Enabling Change in Universities: Enhancing Education for Sustainable Development with Tools for Quality Assurance This thesis deals with enabling change in universities, more explicitly enhancing education for sustainable development with tools for quality assurance. Change management is a discipline within management that was developed in the 1980s because business changed from being predictable to unpredictable. The PEST mnemonic is a method to categorize factors enabling change; such as political, economic, socio-cultural and technological factors, which all affect higher education. A classification of a change, in either hard or soft, can help understanding the type of change that an organization is facing. Hard changes are more applied to problems that have clear objectives and indicators, with a known cause of the problem. Soft changes are applied to larger problems that affect the entire organization or beyond it. The basic definition for sustainable development is: the future generations should have similar opportunities as the previous. The UN has set as a global goal an integration of education for sustainable development (ESD) at all levels of education during 2005- 2014. The goal is set also in universities, the graduates of which are future leaders for all labor markets. The objective for ESD in higher education is that graduates obtain the competence to take economic, social and environmental costs and benefits into account when making decisions. Knowledge outcomes should aim for systematic and holistic thinking, which requires cross disciplinary education. So far, the development of ESD has not achieved its goals. The UN has identified a need for more transdisclipnary research in ESD. A joint global requirement for universities is quality assurance, the aim of which is to secure and improve teaching and learning. Quality, environmental and integrated management systems are used by some universities for filling the quality assurance requirements. The goal of this thesis is to open up new ways for enhancing ESD in universities, beyond the forerunners; by exploring how management systems could be used as tools for promoting ESD. The thesis is based on five studies. In the first study, I focus on if and how tools for quality assurance could be benefitted for promoting ESD. It is written from a new perspective, the memetic, for reaching a diversity of faculty. A meme is an idea that diffuses from brain to brain. It can be applied for cultural evolution. It is a theory that is based on the evolutionary theory by Darwin, applied for social sciences. In the second Paper, I present the results from the development of the pilot process model for enhancing ESD with management systems. The development of the model is based on a study that includes earlier studies, a survey in academia and an analysis of the practice in 11 universities in the Nordic countries. In the third study, I explore if the change depends on national culture or if it is global. It is a comparative study on both policy and implementation level, between the Nordic countries and China. The fourth study is a single case study based on change management. In this study, I identify what to consider in order to enable the change: enhancing ESD with tools for quality assurance in universities. In the fifth Paper, I present the results of the process model for enhancing ESD with management systems. The model was compared with identified drivers and barriers for enhancing ESD and for implementing management systems. Finally, the process model was piloted and applied for identifying sustainability aspects in curricula. Action research was chosen as methodology because there are not already implemented approaches using quality management for promoting ESD, why the only way to study this is to make it happen. Another reason for choosing action research is since it is essential to involve students and faculty for enhancing ESD. Action based research consists of the following phases: a) diagnosing, b) planning action, c) taking action and d) evaluating action. This research was made possible by a project called Education for Sustainable Development in Academia in the Nordic countries, ESDAN, in which activities were divided into these four phases. Each phase ended with an open seminar, where the results of the study were presented. The objective for the research project was to develop a process for including knowledge in sustainable development in curricula, which could be used in the quality assurance work. Eleven universities from the Nordic countries cooperated in the project. The aim was, by applying the process, to identify and publish examples of relevant sustainability aspects in different degree programs in universities in the Nordic countries. The project was partly financed by the Nordic Council of Ministers and partly by the participating pilot universities. Based on the results of my studies, I consider that quality, environmental and integrated management systems can be used for promoting ESD in universities. Relevant sustainability aspects have been identified in different fields of studies by applying the final process model. The final process model was compared with drivers and barriers for enhancing ESD and for implementing management systems in universities and with succeeding with management systems in industry. It corresponds with these, meaning that drivers are taken into account and barriers tackled. Both ESD and management systems in universities could be considered successful memes, which can reflect an effective way of communication among individuals. I have identified that management systems could be used as tools for hard changes and to support the soft change of enhancing ESD in universities with management system. Based on the change management study I have summarized recommendations on what to consider in order to enable the studied change. The main practical implications of the results are that the process model could be applied for assessment, benchmarking and communication of ESD, connected to quality assurance, when applied. This is possible because the information can be assembled in one picture, which facilitates comparison. The memetic approach can be applied for structuring. It is viable to make comparative studies between cultures, for getting insight in special characteristics of the own culture. Action based research is suitable for involving faculty. Change management can be applied for planning a change, which both enhancing ESD and developing management systems are identified to be.

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Tutkimuksessa keskeisenä näkökulmana on, että YIT Oyj ei toimi stabiilissa tai edes ennustettavassa liiketoimintaympäristössä. Päinvastoin, teknologian ja ympäröivän maailman nopea kehitys ja jatkuvat muutokset toimintaympäristössä tekevät ympäristön ennustamisesta ja samalla liiketoiminnan suunnittelusta hyvin vaikeaa tai jopa mahdotonta. Tässä tutkimuksessa tarkastellaan yrityksen strategista ketteryyttä ja miten nykyiset ja tulevat liiketoiminnan portfolion kehitysprojektit kytketään yrityksen strategiaan jatkuvasti muuttuvassa liiketoimintaympäristössä. Tutkimuksessa on tarkoitus tarkastella miten tunnistaa nykyiset YIT Oyj:n liiketoiminnan kehitysprojektit, jotka vievät yrityksen strategiaa eteenpäin. Avainasemassa strategian toteutumisen kanssa on kehitysportfolion suunnitelmallinen seuranta ja arvioiminen. Erityisen tärkeää on kyetä tunnistamaan oikea mittaristo ja kriittiset tekijät strategiaa tukevien projektien tunnistamiseksi. Tutkimus toteutettiin kvalitatiivisena eli laadullisena tutkimuksena ja tutkimukseni perustana tehtiin kvalitatiivinen haastattelututkimus. Tutkimushaastattelu toteutettiin käyttäen avuksi puolistrukturoitua haastattelumenetelmää.

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In this master’s thesis, wind speeds and directions were modeled with the aim of developing suitable models for hourly, daily, weekly and monthly forecasting. Artificial Neural Networks implemented in MATLAB software were used to perform the forecasts. Three main types of artificial neural network were built, namely: Feed forward neural networks, Jordan Elman neural networks and Cascade forward neural networks. Four sub models of each of these neural networks were also built, corresponding to the four forecast horizons, for both wind speeds and directions. A single neural network topology was used for each of the forecast horizons, regardless of the model type. All the models were then trained with real data of wind speeds and directions collected over a period of two years in the municipal region of Puumala in Finland. Only 70% of the data was used for training, validation and testing of the models, while the second last 15% of the data was presented to the trained models for verification. The model outputs were then compared to the last 15% of the original data, by measuring the mean square errors and sum square errors between them. Based on the results, the feed forward networks returned the lowest generalization errors for hourly, weekly and monthly forecasts of wind speeds; Jordan Elman networks returned the lowest errors when used for forecasting of daily wind speeds. Cascade forward networks gave the lowest errors when used for forecasting daily, weekly and monthly wind directions; Jordan Elman networks returned the lowest errors when used for hourly forecasting. The errors were relatively low during training of the models, but shot up upon simulation with new inputs. In addition, a combination of hyperbolic tangent transfer functions for both hidden and output layers returned better results compared to other combinations of transfer functions. In general, wind speeds were more predictable as compared to wind directions, opening up opportunities for further research into building better models for wind direction forecasting.

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Parissa kymmenessä vuodessa on tapahtunut paljon muutoksia. Neuvostoliitto hajosi, Suomen talousrakenne muuttui, globalisaatio kiihtyy kasvavalla vauhdilla, viennin kuljetusmuotoihin on tullut muutoksia, mutta yritystoiminta edellyttää pysymistä ajan tasalla. Tässä diplomityössä tutkitaan myynti- ja toimituskanavien valintoja EU:sta Venäjälle tapahtuvissa viennissä. Työssä käytetään Venäjältä saatavaa tietoa, sillä suurimmat lopputulokseen vaikuttavat kuljetuskustannukset kuten kuljetus, tavaran käsittely ja välivarastointi syntyvät Venäjän puolella. Vienti EU:sta Venäjälle on kasvanut koko ajan tasaisella vauhdilla ja muodostanut samalla tavanomaisesta poikkeavia kuljetusmenetelmiä. Suomessa pk-yrityksillä ei ole resursseja perehtyä aiheeseen, mutta koko ajan yhä useammat yritykset harjoittavat kauppaa ohjaamalla tavaran valmistajalta suoraan vastaanottajalle. Silloin tavara on lähetettävä esimerkiksi eurooppalaiselta keskusvarastolta Venäjälle, jolloin säästytään turhista kuljetuksista Suomen kautta. Työssä tutkitaan yleisimpiä käytössä olevia kuljetusmuotoja, rautatiekuljetuksen potentiaalia ja maantiekuljetuksen mahdollisuuksia. Siinä analysoidaan logistisen teorian pääpiirteitä, yritystoiminnan logistisia prosesseja samoin kuin EU:n vientisäädöksiä ja EU:sta lähtevien vientikuljetuksien organisointiongelmia. Käytössäni on logististen prosessien rakenteen metodologia. Työssä suoritetaan vientiprosessin tutkimus ja esitetään suoritetun tutkimuksen tulokset. Tuloksien pohjalta tehdään päätökset.

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Tämän Pro Gradu -tutkielman keskeisimpänä tavoitteena oli tutkia käyttö-omaisuusosakkeiden verovapaata luovutusta ja selvittää, löytyykö asian-tuntijalausuntojen ja oikeuskäytännön perusteella sellaisia yleistettäviä rajauksia, joita luovutusta harkitseva pienyhtiö voi hyödyntää luovutusta suunnitellessaan. Tutkimus yhdistää laadullisen tutkimuksen ja tapaus-tutkimuksen. Aineistonkeräystapana käytettiin haastattelua, ja tehtyjä ha-vaintoja sovellettiin caseyhtiöön. Haastattelukysymykset laadittiin oikeus-käytännöstä esiin nousseiden havaintojen perusteella, ja osa havain-noista sai vahvistusta, kun taas osa kyseenalaistettiin varsin voimakkaas-tikin. Tutkimustulokset osoittavat, että lainsäädäntö on asian suhteen to-della ympäripyöreä, eikä oikeuskäytäntökään tarjoa kuin erittäin leveitä rajauksia. Nykyisten tietojen valossa luovutusta harkitsevista tai luovutus-kelpoisia osakkeita omistavista pienyhtiöistä todella suuri osa on niin sa-notulla harmaalla alueella, jolla he eivät voi olla varmoja luovutuksensa verokohtelusta. Tutkimustulosten perusteella olosuhteiden vaikutus luo-vutuksen verokohteluun on pienyhtiön verotuksen ennakoitavuuden kannalta kohtuuton.