851 resultados para tax benefits


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An ERP system investment analysis method using a Fuzzy Pay-Off approach for Real Option valuation is examined. It is studied, how the investment can be incrementally adopted and analyzed as a compounding Real Option model. The modeling allows follow-up. IS system development model COCOMO is presented as an example for investment analysis. The thesis presents the usage of Real Options as an alternative for the valuation of an investment. An idea is presented to use a continuous investment follow-up during the investment. This analysis can be performed using Real Options. As a tool for the analysis, the Fuzzy Pay-Off method is presented as an alternative for investment valuation.

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

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This study applied qualitative case study method for solving what kind of benefits salespeople and their customers perceived to gain when sales reps used a specific sales force automation tool, that defined the values and identified segment that best fit to each customer. The data consisting of four interviews was collected using semi-structured individual method and analyzed with thematic analysis technique. The analysis revealed five salespeople perceived benefits and four customer perceived benefits. Salespeople perceived benefits were improvements in customer knowledge, guidance of sales operations, salesperson-customer relationship building, time management and growing performance. Customer perceived benefits were information transmission, improved customer service, customer-salesperson relationship building and development of operations, which of the last was found as a new previously unrecognized customer benefit.

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Targeted measures bring the greatest benefits for environmental protection in agriculture final report of the TEHO Plus project (2011–2014). Particular priority areas of the project activities included creating a training package for agri-environment advisers and testing it, farm-specific advisory services and exploitation of experiences of advice provision, putting together an information package of agri-environment issues, farm-level experiments, and development of water quality monitoring. The recommendations issued by advisers on targeting environmental measures were based on utilising geographical information material and nutrient balances. The project was implemented in cooperation by Southwest Finland Centre for Economic Development, Transport and the Environment, MTK-Satakunta and MTK-Varsinais-Suomi. The project received funding from the Ministry of Agriculture and Forestry and the Ministry of the Environment. Participating farmers, with whom environmental advice was developed and experiments were carried out, were important partners for the project. The operating area of the project was Satakunta and Varsinais-Suomi in Southwest Finland, but its outcomes can be exploited nationally. A national perspective was ensured by close cooperation with actors in different provinces. This final report describes project experiences and outcomes including environmental advisory services, training of agri-environmental advisers, farm visits and the feedback received from farmers on agri-environmental advice, development of water quality monitoring, experiments and project work.

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The strategy described in the present paper offers details about the possibility for Brazil to play a more substantial role in the gene revolution. If successfully applied, the powerful science-based technology currently available in Brazil can contribute to extend the benefits of the gene revolution to the poorest countries, very much like the Green Revolution did in the past, thereby reducing the hunger syndrome which claimed the lives of millions of people in some Asian countries, particularly Pakistan and India, decades ago. In his visit to Brazil in February 2004, Norman Borlaug had the opportunity to witness the success of Brazilian agriculture. At a Conference held at ESALQ - Superior School of Agriculture Luiz de Queiroz in Piracicaba, SP, Brazil, he stated that the 21st century revolution will come from Brazil in the area of agriculture. He also said that reducing hunger is essential for the world to achieve socioeconomic stability. A central question remains unanswered: who will fund this revolution? The FAO 2003-2004 Annual Report listed the barriers preventing the gene revolution from reaching the poorest countries: inadequate regulatory procedures - Intellectual Property Rights and Biosafety, poorly functioning seed delivering systems and weak domestic plant breeding capacity; all are discussed in this paper.

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We investigated the systemic and regional hemodynamic effects of early crystalloid infusion in an experimental model of septic shock induced by intravenous inoculation with live Escherichia coli. Anesthetized dogs received an intravenous infusion of 1.2 x 10(10) cfu/kg live E. coli in 30 min. After 30 min of observation, they were randomized to controls (no fluids; N = 7), or fluid resuscitation with lactated Ringer's solution, 16 ml/kg (N = 7) or 32 ml/kg (N = 7) over 30 min and followed for 120 min. Cardiac index, portal blood flow, mean arterial pressure, systemic and regional oxygen-derived variables, blood lactate, and gastric PCO2 were assessed. Rapid and progressive cardiovascular deterioration with reduction in cardiac output, mean arterial pressure and portal blood flow (~50, ~25 and ~70%, respectively) was induced by the live bacteria challenge. Systemic and regional territories showed significant increases in oxygen extraction and in lactate levels. Significant increases in venous-arterial (~9.6 mmHg), portal-arterial (~12.1 mmHg) and gastric mucosal-arterial (~18.4 mmHg) PCO2 gradients were also observed. Early fluid replacement, especially with 32 ml/kg volumes of crystalloids, promoted only partial and transient benefits such as increases of ~76% in cardiac index, of ~50% in portal vein blood flow and decreases in venous-arterial, portal-arterial, gastric mucosal-arterial PCO2 gradients (7.2 ± 1.0, 7.2 ± 1.3 and 9.7 ± 2.5 mmHg, respectively). The fluid infusion promoted only modest and transient benefits, unable to restore the systemic and regional perfusional and metabolic changes in this hypodynamic septic shock model.

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Työssä tutkitaan Verohallinnon Henkilöverotusyksikön mahdollisuuksia hyödyntää tekstiviestejä asiakkaiden ohjaukseen ja sähköisien palveluiden markkinointiin. Tekstiviestimarkkinoinnin haasteet, tavoitteet ja lainsäädännön reunaehdot käsitellään teoriaosuudessa. Käytännön osuudessa selvitetään Verohallinnon mahdollisuuksia tekstiviestikanavan käyttöönotolle ja kartoitetaan tekstiviestien käyttökohteita. Työssä tehdään myös ehdotus massatekstiviestikampanjasta. Tutkimuksen lopputuloksien perusteella tekstiviestikanavan käyttöönotolle ei ole esteitä ja sille löytyy useita verotuksen vuosikellon mukaisia käyttökohteita. Tekstiviesteistä saatavia hyötyjä kannattaa mitata ja analysoida useamman tekstiviestikampanjan avulla.

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HTLV-1 Tax expression exerts an inhibitory effect on the Foxp3 transcription factor in CD4+CD25+ T-regulatory cells (Treg). For a better understanding of the role of Tax mRNA in the gene expression of cellular markers we measured Tax, Foxp3, CTLA-4, GITR, TGF-β, and IL-10 mRNA in Treg cells of 50 patients with human T-lymphotropic virus type 1 (HTLV-1)-associated myelopathy/tropical spastic paraparesis (HAM/TSP; 27 women and 23 men; mean age: 56.7 years). The control group consisted of 23 non-infected subjects (12 women and 11 men) with a mean age of 51.3 years. Real-time PCR was used to measure mRNA of Tax proteins and several cellular markers of Treg function. Determinations revealed a high level of Tax mRNA in HAM/TSP (124.35 copies/100 CD4+CD25+ T cells). Foxp3, GITR, and CTLA-4 mRNA levels were lower in HAM/TSP patients (mean ± SD, 22.07 ± 0.78, 9.63 ± 0.36, and 4.54 ± 0.39, respectively) than in non-infected controls (47.15 ± 12.94, 22.14 ± 1.91, and 21.07 ± 2.31). Both groups had similar levels of TGF-β and IL-10. An inverse relationship was found between Tax levels and Foxp3, CTLA-4, and GITR levels. Conversely, there was a direct correlation between levels of Foxp3, GITR, and CTLA-4. Disease severity and evolution time did not correlate with Tax or Foxp3 levels. The present results suggest that Tax and Foxp3 mRNA vary with the same degree of disease severity in HAM/TSP patients. Tax fluctuations may affect CTLA-4 and GITR expression via the Foxp3 pathway, causing virus-induced dysfunction of CD4+CD25+ T cells in HAM/TSP patients.

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This thesis studies energy efficiencies and technical properties of gas driven ground source heat pumps and pump systems. The research focuses on two technologies: gas engine driven compressor heat pump and thermally driven gas absorption heat pump. System consist of a gas driven compressor or absorption ground source heat pump and a gas condensing boiler, which covers peak load. The reference system is a standard electrically powered compressor heat pump with electric heating elements for peak load. The systems are compared through primary energy ratios. Coefficient of performances of different heat pump technologies are also compared. At heat pump level, gas driven heat pumps are having lower coefficient of performances as compared with corresponding electric driven heat pump. However, gas heat pumps are competitive when primary energy ratios, where electricity production losses are counted in, are compared. Technically, gas heat pumps can potentially achieve a slightly higher temperatures with greater total energy efficiency as compared to the electric driven heat pump. The primary energy ratios of gas heat pump systems in relation to EHP-system improves when the share of peak load increases. Electric heat pump system's overall energy efficiency is heavily dependent on the electricity production efficiency. Economy as well as CO2-emissions were not examined in this thesis, which however, would be good topics for further study.

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This research is looking to find out what benefits employees expect the organization of data governance gains for an organization and how it benefits implementing automated marketing capabilities. Quality and usability of the data are crucial for organizations to meet various business needs. Organizations have more data and technology available what can be utilized for example in automated marketing. Data governance addresses the organization of decision rights and accountabilities for the management of an organization’s data assets. With automated marketing it is meant sending a right message, to a right person, at a right time, automatically. The research is a single case study conducted in Finnish ICT-company. The case company was starting to organize data governance and implementing automated marketing capabilities at the time of the research. Empirical material is interviews of the employees of the case company. Content analysis is used to interpret the interviews in order to find the answers to the research questions. Theoretical framework of the research is derived from the morphology of data governance. Findings of the research indicate that the employees expect the organization of data governance among others to improve customer experience, to improve sales, to provide abilities to identify individual customer’s life-situation, ensure that the handling of the data is according to the regulations and improve operational efficiency. The organization of data governance is expected to solve problems in customer data quality that are currently hindering implementation of automated marketing capabilities.

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In the current context from the nutritional and epidemiological point of view, it can be seen an occurrence increase of Chronic Non-Communicable Diseases, as well as the inflammatory ones, ordinarily associated to a wrong feed, poor in fibers and rich in fats and simple and refined carbohydrates. This view has evidenced a progressive increase of diseases, highlighting the importance of colonic microbiota as an active mechanism of infectious processes control and modulation of immunologic answer. Therefore, constant the worries related to recovering and maintenance of healthy intestines, stocked with prebiotic nutrients that support the survival of beneficial health agents. This way, researchers and the segment of food industry has encouraged the development of products with prebiotic properties, looking for the health promotion, treatment and diseases prevention, besides the strengthening on the competitive market. This article will embrace the contents about physiologic effects of the main known prebiotic, their potential in relation to fermentatives bacterias, new developed products and used methodologies to the recognition of pre and probiotic functions.

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The Finnish Securities Markets are being harmonized to enable better, more reliable and timely settlement of securities. Omnibus accounts are a common practice in the European securities markets. Finland forbids the use of omnibus accounts from its domestic investors. There is a possibility that the omnibus account usage is allowed for Finnish investors in the future. This study aims to build a comprehensive image to Finnish investors and account operators in determining the costs and benefits that the omnibus account structure would have for them. This study uses qualitative research methods. A literature review provides the framework for this study. Different kinds of research articles, regulatory documents, studies performed by European organisations, and Finnish news reportages are used to analyse the costs and benefits of omnibus accounts. The viewpoint is strictly of account operators and investors, and different effects on them are contemplated. The results of the analysis show that there are a number of costs and benefits that investors and account operators must take into consideration regarding omnibus accounts. The costs are related to development of IT-systems so that participants are able to adapt to the new structure and operate according to its needs. Decrease in the holdings’ transparency is a disadvantage of the structure and needs to be assessed precisely to avoid some problems it might bring. Benefits are mostly related to the increased competition in the securities markets as well as to the possible cost reductions of securities settlement. The costs and benefits were analysed according to the study plan of this thesis and as a result, the significance and impact of omnibus accounts to Finnish investors and account operators depends on the competition level and the decisions that all market participants make when determining if the account structure is beneficial for their operations.