Toimimattomien osakeyhtiöiden hallinnollisen taakan keventäminen

Tämän Pro Gradu -tutkimuksen tarkoituksena oli selvittää, miten liiketoimintansa keskeyttäneen tai lopettaneen osakeyhtiön velvollisuutta tehdä vuosittainen tilinpäätös ja veroilmoitus voitaisiin keventää. Tutkimusongelmaa lähdettiin selvittämään yritysten hallinnollisen taakan tutkimisella erityisesti pienyritysten näkökulmasta. Tämän lisäksi tutkittiin, millaisia mahdollisuuksia nykyinen lainsäädäntö antaa liiketoiminnan lopettamiselle tai keskeyttämiselle sekä millaisia väärinkäytön mahdollisuuksia toimimattomien yhtiöiden ylläpitoon liittyy. Näiden seikkojen perusteella tutkimuksen empiirisessä osassa kehitettiin teoreettinen toimimattomuusajan malli, jonka tarkoituksena on alentaa toimimattomien yritysten hallinnollista taakkaa nykyistä lainsäädäntöä tehokkaammin poistamalla vuosittaisen tilinpäätöksen laatimisvelvollisuus kokonaan toimimattomilta yhtiöiltä. Tutkimustuloksista kävi ilmi, että mallin käytöstä saatavat hallinnollisen kustannusten säästöt kasvavat, mitä pidemmän aikaa yritys käyttää mallia.

Juvenile dynamics of the endemic and rare Enterolobium glaziovii Benth. (Mimosaceae) around reproductive trees in the Atlantic forest, Brazil

Studies on the regeneration and seedling mortality of rare tree species are important, but scarce. The aim of this study was to investigate the annual variation in recruitment, growth and mortality of juveniles of Enterolobium glaziovii Benth., a rare tree species from the Brazilian Atlantic Rain Forest. All seedlings and juveniles around four reproductive trees were labeled and their fate was followed from 1996 to 1999. There were no annual differences in juveniles' recruitment below and beyond the parental crown, but juveniles' survival and growth were lower below than beyond of the parental tree crowns. Small individuals (< 15 cm tall) showed the greatest mortality and the lowest growth, followed by medium (from 15 to 50 cm tall) and large ones (> 50 cm tall). Large juveniles were more widely dispersed from the conspecific parental tree than were medium and small ones. This suggests that distance dependent mortality of juveniles mediated by the parental tree is an important cause of spacing shifts associated with the growth of small individuals of E. glaziovii into large ones. Widely dispersed juveniles may escape the high mortality associated with pathogens, herbivores or seed predators concentrated around adult conspecifics. The negative influence of the parental tree on its juveniles may explain the sparse distribution of its adults in the forest.

In vitro culture at low temperature and ex vitro acclimatization of Vriesea inflata an ornamental bromeliad

(In vitro culture at low temperature and ex vitro acclimatization of Vriesea inflata an ornamental bromeliad). In vitro culture by seeds is a technique for preservation of threatened species because it may provide a large number of plants with genetic diversity. The bromeliad Vriesea inflata (Wawra) Wawra, an ornamental bromeliad, is extensively and illegally collected from the nature and must be preserved. It is possible to form plant threatened collections in vitro by reducing the temperature of culture, while occupying little space, with the consequent reduction of maintenance costs. This work evaluated the influence of temperature on in vitro growth and morphology of plants of V. inflata, with the aim of establishing a slow growth-rate and analyzing the ex vitro acclimatization. Seeds were germinated in vitro in Murashige and Skoog (MS) medium, with macronutrients reduced to 50% (MS/2). After three months the plants were transferred to flasks of new same medium and kept in two germination chambers with the temperature adjusted to 15 °C and to 28 °C. After 24 months the plants were subject to biometric, photosynthetic pigments content and anatomical analyses. Results showed that plants maintained at 15 °C were smaller than those at 28 °C. Nevertheless, there were no alterations in pigments content, anatomy. In both treatments there was a survival rate of 100%. This work showed that plants of this species can be kept in vitro at 15 °C with the aim of forming a slow-growth collection, thereby seeking its preservation, and can be transferred to growth at ex vitro condition to achieved 100% survival rate.

PK-yrityksen omistajanvaihdos tietojohtamisen näkökulmasta – tiedon jakaminen ja absorptiivinen kapasiteetti

PK-yritysten omistajanvaihdokset koskettavat vuoteen 2020 mennessä Suomessa noin 250000 ihmistä. Yhteiskunnan kannalta on tärkeää, että vaihdokset onnistuvat ja yritykset säilyttävät kilpailukykynsä, pystyvät kehittymään, kasvamaan kannattavasti ja työllistämään lisää henkilökuntaa. Työn tavoitteena on ymmärtää ja selittää PK-yrityksen omistajanvaihdosta tietojohtamisen näkökulmasta. Tutkimus toteutettiin vertailevana tapaustutkimuksena. Aineisto kerättiin puolistrukturoiduilla teemahaastatteluilla. Luopujan hiljaisen tiedon ja jatkajan yritykseen tuoman uuden tiedon onnistunut hyödyntäminen on oleellista PK-yritysten omistajanvaihdosten onnistumisessa. Luopujan hiljaisen tiedon siirtäminen jatkajalle ylläpitää yrityksen kilpailukykyä. Jatkajan yritykseen tuoma uusi tieto puolestaan voi laukaista tiedon hankinnan, sulattamisen, muokkaamisen ja hyödyntämisen prosessin, jonka kautta yrityksen kilpailukykyä voidaan parantaa tehostamalla prosesseja tai parantamalla tuotteita ja palveluita. Yksilöiden välinen tiedon jakaminen, siirtäminen ja rakentaminen ovat prosesseja, jotka kasvattavat yrityksen absorptiivistä kapasiteettiä tehostamalla tiedon sulattamista ja muuntamista. Tätä kautta voidaan osaltaan selittää omistajanvaihdokseen liittyviä riskejä ja mahdollisuuksia.

The mechanism of gentisic acid-induced relaxation of the guinea pig isolated trachea: the role of potassium channels and vasoactive intestinal peptide receptors

We examined some of the mechanisms by which the aspirin metabolite and the naturally occurring metabolite gentisic acid induced relaxation of the guinea pig trachea in vitro. In preparations with or without epithelium and contracted by histamine, gentisic acid caused concentration-dependent and reproducible relaxation, with mean EC50 values of 18 µM and Emax of 100% (N = 10) or 20 µM and Emax of 92% (N = 10), respectively. The relaxation caused by gentisic acid was of slow onset in comparison to that caused by norepinephrine, theophylline or vasoactive intestinal peptide (VIP). The relative rank order of potency was: salbutamol 7.9 > VIP 7.0 > gentisic acid 4.7 > theophylline 3.7. Gentisic acid-induced relaxation was markedly reduced (24 ± 7.0, 43 ± 3.9 and 78 ± 5.6%) in preparations with elevated potassium concentration in the medium (20, 40 or 80 mM, respectively). Tetraethylammonium (100 µM), a nonselective blocker of the potassium channels, partially inhibited the relaxation response to gentisic acid, while 4-AP (10 µM), a blocker of the voltage potassium channel, inhibited gentisic acid-induced relaxation by 41 ± 12%. Glibenclamide (1 or 3 µM), at a concentration which markedly inhibited the relaxation induced by the opener of ATP-sensitive K+ channels, levcromakalim, had no effect on the relaxation induced by gentisic acid. Charybdotoxin (0.1 or 0.3 µM), a selective blocker of the large-conductance Ca2+-activated K+ channels, caused rightward shifts (6- and 7-fold) of the gentisic acid concentration-relaxation curve. L-N G-nitroarginine (100 µM), a NO synthase inhibitor, had no effect on the relaxant effect of gentisic acid, and caused a slight displacement to the right in the relaxant effect of the gentisic acid curve at 300 µM, while methylene blue (10 or 30 µM) or ODQ (1 µM), the inhibitors of soluble guanylate cyclase, all failed to affect gentisic acid-induced relaxation. D-P-Cl-Phe6,Leu17[VIP] (0.1 µM), a VIP receptor antagonist, significantly inhibited (37 ± 7%) relaxation induced by gentisic acid, whereas CGRP (8-37) (0.1 µM), a CGRP antagonist, only slightly enhanced the action of gentisic acid. Taken together, these results provide functional evidence for the direct activation of voltage and large-conductance Ca+2-activated K+ channels, or indirect modulation of potassium channels induced by VIP receptors and accounts for the predominant relaxation response caused by gentisic acid in the guinea pig trachea.

Johdon mittariston kehittäminen

Tämän diplomityön tarkoituksena on tarjota yritykselle ratkaisu talouden seu-rantaan reaaliaikaisesti. Nykyaikaisessa maailmassa yrityksen on kehitettävä toimintaansa jatkuvasti toimintaansa pysyäkseen kilpailussa mukana. Yrityksen toiminnan kehittämisen taustalla ovat myös muuttuneet omistussuhteet ja yri-tyksen uuden pääomistajan kiinnostus seurata taloutta reaaliaikaisemmin. Diplomityössä yritykselle tarjottavat ratkaisut tuotetaan teorian ja yritykseltä saadun tiedon yhdistämisellä. Teoriaosuudessa käydään erilaiset ratkaisumallit perusteluineen läpi. Empiirisessä osassa sovelletaan teoriaosa käytäntöön. Lop-putuloksena yrityksen johdolle tarjotaan valmiita työkaluja talouden seurantaan. Työn tulosten luotettavuus perustuu kirjoittajan laajaan yrityksen tuntemukseen, sekä avoimiin keskusteluihin yrityksen ylimmän johdon kanssa. Yritysjohto an-toi työssä käyttöön kaiken mahdollisen, hyvin salaisenkin materiaalin käyttöön, työn mahdollisimman hyvän lopputuloksen saamiseksi. Pääasiallisen lopputuloksena luotiin sähköinen tuntiseurantalomake, jota nimetyt henkilöt pystyvät seuraamaan reaaliaikaisesti internetin avulla. Yritykselle mää-ritettiin olennaisimmat taloudenmittarit, joita yrityksen tulee seurata ja päivittää määritellyin aikavälein, lisäksi määrättiin vastuu alueet, kenelle asioiden päivitys kuuluu. Lisäksi luotiin avainlukujen seurantatyökalupohja, jonne on kerätty kaikki yrityksen toiminnan kannalta tärkeimmät tiedot. Työkalut ovat valmiina käyttöönotettavaksi. Lopullinen luodun ohjelman hyödyntäminen ja käyttöönot-to tapahtuu myöhemmin.

Yrittäjien ja hallitusjäsenten kokemuksia pk-yritysten hallitustyöstä

Teollisuuden rakennemuutoksen myötä pk-yrityskanta on Etelä-Karjalan alueen elinvoimaisuudelle tärkeämpi kuin koskaan. Kehittyäkseen pienistä keskikokoisiksi yritykset tarvitsevat lisää osaamista paitsi johtoon myös hallituksiinsa. Tämä tiivistelmään on koottu Pk-yritysten hallitustoiminta Etelä-Karjalassa -hankkeen tuloksia. Hankkeen keskeisenä tavoitteena oli vahvistaa Etelä-Karjalassa sijaitsevien pk-kokoluokan yritysten hallitustyötä ja hallitusten hyödyntämismahdollisuuksia sekä lisätä pk-yrityksissä toimivien hallitusjäsenten osaamista pk-yritysten hallitusjäseniltä vaadittavista taidoista ja osaamisalueista. Tiivistelmä on käytännönläheinen ja lyhyt esitys pk-yritysten hallitustoiminnan erityispiirteistä. Hanketta rahoittivat Euroopan sosiaalirahasto ja Hämeen ELY-keskus ja se toteutettiin Lappeenrannan teknillisen yliopiston toimesta vuosien 2014-2015 aikana.

Microbiological and physicochemical evaluations of juice extracted from different parts of sugar cane stalks from three varieties cultivated under organic management

The artisanal production of cachaça, a beverage obtained by the fermentation of sugar cane juice after distillation, especially by small-sized producers, has traditionally used natural ferment ("fermento caipira") which consists of sugar cane juice with crushed corn, powdered rice, or citrus fruits. In despite of the difficulties in quality control due to the high level of contaminants and longer periods of preparation, the sensorial quality of the beverage may be attributed to the physiological activities of wild yeasts and even bacteria present during fermentation when this ferment is used. In this context, the aim here was to evaluate the microbiological (yeasts) and physicochemical characteristics of sugar cane juice extracted from different parts of three different varieties (RB72454, RB835486, and RB867515) of the cane stalk (lower, medium, and upper sections) in three harvesting periods (from May to December 2007) in an area under organic management. The juice from the upper section (from the eleventh internode to the top) of the sugar cane stalk could be indicated for the preparation of the natural ferment since it is as a source of yeasts and reducing sugars, especially the variety RB867515. Due to the seasonality, the best period for using this part of the sugar cane stalk is at the beginning of harvesting when the phenolic compounds are at low concentration, but there are higher number of Saccharomyces population and other yeast species. The high acidity in this section of the plant could result in a better control of bacterial contamination. These findings explain the traditional instructions of adding the upper sections for the preparation of natural ferment and can help its management in order to get a better performance with respect to organic cachaça production.

Survival competencies in SMEs in changing business environments

The thesis examines the competencies that enable business survival in changing business environments from the perspective of Russian and Finnish micro, small, and medium-sized enterprises in the field of forest industry. Additionally, it studies the competence transformation necessary in SMEs for successful continuation of business operations when a firm considers transferring its business to another industry. The dissertation builds a holistic firm-level view of survival competencies for SMEs facing changes in their business environments. The holistic firm-level view of competencies includes both the individual-level and the firm-level perspectives, regardless of the position of the person in a firm. The findings highlight the importance of high-level individual competencies and the ability to perform versatile tasks in a firm. In addition, continuous business environment scanning, self-evaluation of personal competencies, willingness to renew and change, open-mindedness, and a readiness to network, are competencies that belong to and need to be taken care of by everybody – employees and employers - in a firm. In addition to previous competencies, an ability to manage every-day business also needs to be embedded in SME owners/managers. Furthermore, Russian SMEs seem to be more proactive in change situations, when compared with Finnish SMEs, which are used to operate in a more stable business environment. In conclusion, it can be said that the thesis adds to SME literature by introducing the concept of ‘SME-level competencies’, a combination of previously discussed organisational and networking competencies which are needed in order to survive through change. Furthermore, the thesis concludes with new competence classifications, such as operational and change competencies, which offer new information concerning the required competencies by which a firm may reduce the resistance to change that can hinder business renewal. For SME practitioners, the study suggests proper preparation and proactive operations in their business to reduce the influence of endless changes, and reminds SME owners/managers that changes are, however, a significant source of new business opportunities. For educational players, the study suggests upgrading educational and training systems by improving the training as regards attitudes towards work, and especially training in the comprehensive working abilities needed in SMEs to master diverse tasks. Finally, for public actors the study suggests providing stronger support to entrepreneurs by boosting SMEs entrepreneurial conditions and the existing business possibilities in change situations. This can be done by encouraging a legislative and entrepreneurial climate that responds better to the demands of SMEs.

SME internationalisation from an emerging market to a developed market : a case study from Ghana

This study focuses on understanding the internationalisation of small and medium-sized enterprises (SMEs) from an emerging market to a developed market. In particular, it examines the internationalisation process of a firm in the clothing and textile manufacturing industry in Ghana. Theoretically, the study is limited to the network internationalisation approach (e.g. Johanson & Mattsson, 1988; Johanson & Vahlne, 2009) and the industrial network approach (HÃ¥kansson & Snehota, 1995). Methodologically, a qualitative abductive case study approach is employed. The research process relies on a longitudinal method involving primary and secondary data and critical event analysis. Primary data has been collected from relevant informants at two different times in the internationalisation process. The research findings highlight the significance of both domestic and foreign business relationships in the internationalisation of an SME from an emerging African market to a developed country market. They show the greater importance of exogenous critical events than has been found in the research regarding firms in developed countries. Institutional actors were essential in the network and as sources of exogenous critical events. In addition, the successful SME should possess unique resources in the form of an entrepreneurial spirit, sufficient knowledge of internationalisation, and specific product knowledge. Theoretically, the present study contributes to business network research through providing an understanding of the process of developing network relationships and their impact in an African context. By focusing on SMEs, a contribution has been made in relation to the advancement of SME research. This research reveals empirical insight into SME internationalisation in a setting where an SME is internationalising to a developed country market from a newly emerging African market. Methodologically, the study provides an example of longitudinal research based on abductive methodology. The results provide implications for firms, managers, and policy-makers within the industry, especially on how to manage and use network relationships to promote SME internationalisation from newly emerging markets.

Pienten ja keskisuurten yritysten kasvun mahdollistavat ja kasvua rajoittavat tekijät

Viimeaikaisen talouden yleisen heikon tilanteen johdosta päättäjät ympäri Eurooppaa ovat kääntyneet pienten ja keskisuurten yritysten (pk-yritys) puoleen työllisyyden parantamiseksi. Pk-yritysten edustaessa yli 99% Suomen yrityskannasta, ovat ne erittäin tärkeässä asemassa työllisyystilanteen lisäksi myös maamme talouden kannalta, ja pk-yrityksille onkin asetettu kasvupaineita viimeaikaisten kasvuyritysten menestystarinoiden innoittamana. Tässä tutkimuksessa pääasiallisena tavoitteena on tutkia pk-yritysten kasvuun liittyviä tekijöitä kasvun mahdollistavien sekä kasvua rajoittavien tekijöiden kannalta. Pääasiallisen tavoitteen ohella on tutkittu myös pk-yritysten tekemiä konkreettisia toimia kasvua mahdollistavien tekijöiden vahvistamiseksi, sekä kasvua rajoittavien tekijöiden murtamiseksi. Tutkimus etenee siten, että ensin käydään läpi pk-yritysten kasvuun liittyviä yleisiä asioita, jonka jälkeen siirrytään kasvun mahdollistaviin ja sitä rajoittaviin tekijöihin. Tutkimus on toteutettu laadullisena tutkimuksena eli se on kvalitatiivinen tutkimus. Tutkimuksen empiirinen aineisto koostuu neljän pk-yrityksen teemahaastatteluista, sekä kyselylomakkeesta, joissa kartoitettiin pk-yritysten omistaja-johtajien mielipiteitä yritysten kasvun mahdollistavista ja sitä rajoittavista tekijöistä. Teemahaastattelujen haastattelurunko on rakennettu pk-yritysten kasvua käsittelevien artikkelien ja niissä ilmenneiden kasvuun liittyvien havaintojen pohjalta. Tutkimuksen perusteella pk-yritysten omistaja-johtajat ovat sitä mieltä, että Suomen veropoliittiset, sekä työlainsäädännölliset ratkaisut rajoittavat yritysten kasvua, eivätkä kannusta yrittäjyyteen. Tämän lisäksi kasvua rajoittavat omistaja-johtajien tavoitteet yritystoimintaan liittyen, sekä pätevän työvoiman rekrytointiin liittyvät ongelmat. Kasvun mahdollistavien tekijöiden osalta omistaja-johtajat pitivät tärkeinä yritystoimintaa tukevien järjestelmien merkitystä, yrityksen tunnetuksi tekemistä, yrityksen ja sen sidosryhmien välisten suhteiden kehittämistä ja yhteistyötä sekä yritystoiminnan laadun kehittämistä ja valvontaa. Tutkimuksessa ilmeni myös pk-yritysten pystyvän murtamaan aikaisemmissa tutkimuksissa ilmenneitä kasvua rajoittavia tekijöitä tehokkaasti, saavan aikaan kasvua niiden olemassaolosta huolimatta.

Update analysis on the international crisis and its impact on the Mexican economy

The aim of this study is to analyze the current state of the Mexican economy in the face of the international crisis. Two questions are asked: Is the international crisis over? Is the Mexican economy strong and resilient enough to face the crisis in the eurozone? The first of these questions is answered in the first part. The answer to the second question is discussed in the second part of this study. Also examined are the large number of short, medium and long term problems that the Mexican economy will have to face in 2012 and perhaps 2013.

Exploring the use of prediction and summarization to increase students' listening and reading comprehension /

This study examined the effect of expHcitly instructing students to use a repertoire of reading comprehension strategies. Specifically, this study examined whether providing students with a "predictive story-frame" which combined the use of prediction and summarization strategies improved their reading comprehension relative to providing students with generic instruction on prediction and summarization. Results were examined in terms of instructional condition and reading ability. Students from 2 grade 4 classes participated in this study. The reading component of the Canadian Achievement Tests, Second Edition (CAT/2) was used to identify students as either "average or above average" or "below average" readers. Students received either strategic predication and summarization instruction (story-frame) or generic prediction and summarization instruction (notepad). Students were provided with new but comparable stories for each session. For both groups, the researcher modelled the strategic tools and provided guided practice, independent practice, and independent reading sessions. Comprehension was measured with an immediate and 1-week delayed comprehension test for each of the 4 stories, hi addition, students participated in a 1- week delayed interview, where they were asked to retell the story and to answer questions about the central elements (character, setting, problem, solution, beginning, middle, and ending events) of each story. There were significant differences, with medium to large effect sizes, in comprehension and recall scores as a fimction of both instructional condition and reading ability. Students in the story-frame condition outperformed students in the notepad condition, and average to above average readers performed better than below average readers. Students in the story-frame condition outperformed students in the notepad condition on the comprehension tests and on the oral retellings when teacher modelling and guidance were present. In the cued recall sessions, students in the story-frame instructional condition recalled more correct information and generated fewer errors than students in the notepad condition. Average to above average readers performed better than below average readers across comprehension and retelling measures. The majority of students in both instructional conditions reported that they would use their strategic tool again.

GABA accumulation and the hypersensitive response in isolated mesophyll cells treated with the G protein activator mastoparan

GABA (y-amino butyric acid) is a non-protein amino acid synthesized through the a-decarboxylation of L-glutamate. This reaction is catalyzed by L-glutamate decarboxylase (EC 4.1.1.15), a cytosolic Ca2+/calmodulin-stimulated enzyme. The purpose of this study is to determine whether or not GABA accumulation is associated with the hypersensitive response of isolated Asparagus sprengeri mesophyll cells. The addition of 25 J.lM mastoparan, a G protein activator, to suspensions of isolated asparagus mesophyll cells significantly increased GABA synthesis and cell death. Cell death was assessed using Evan's blue dye and fluorescein diacetate tests for cell viability. In addition, mastoparan stimulated pH-dependent alkalinization of the external medium, and a rapid and large 02 consumption followed by a loss of photosynthetic activity. The rate of 02 consumption and the net decrease in 02 in the dark was enhanced by light. The inactive mastoparan analogue Mas17 was ineffective in stimulating GABA accumulation, medium alkalinization, 02 uptake and cell death. Accumulation of H202 in response tomastoparan was not detected, however, mastoparan caused the cell-dependent degradation of added H202. The pH dependence of mastoparan-stimulated alkalinization suggests cellular electrolyte leakage, while the consumption of 02 corresponds to the oxidative burst in which 02 at the cell surface is reduced to form various active oxygen species. The results are indicative of the "hypersensitive response" of plants to pathogen attack, namely, the death of cells in the locality of pathogen invasion. The data are compatible with a model in which mastoparan triggers G protein activity, subsequent intracellular signal transduction pathway/s, and the hypersensitive response. It is postulated that the physiological elicitation of the hypersensitive response involves G protein signal transduction. The synthesis of GABA during the hypersensitive response has not been documented previously; however the role/s of GABA synthesis in the hypersensitive response, if any, remain unclear.

GI

Dark brown sediment with clasts ranging from small to large. Clast shape ranges from angular to rounded. Rotation structures are abundant in this sample and mainly occur around medium sized and large aggregates. Comet structures can also be seen throughout the sample. Lineations and minor amounts of grain crushing can also be seen.