Accounting for competition, governance and accountability during institutional change in not-for-profit and public sector organisations

Purpose The aim of this thesis1 is to analyse theoretically how institutionalisation of competitive tendering2, governance and budgetary policies cannot be taken for granted to lead to accountability among institutional actors3. The nature of an institutionalised management accounting policy, its relevance as a source of power in organisational decision making, and in negotiating inter-organisational relationships, are also analysed. Practical motivation The practical motivation of the thesis is to show how practitioners and policy makers can institutionalise changes which improve the power of management accounting and control systems4 as a mechanism of accountability among institutional actors and in negotiating relationships with other organisations. Theoretical motivation and conceptual approach The theoretical motivation of the thesis is to extend the institutional framework of management accounting change proposed by Burns and Scapens (2000) by using the theories of critical realism, communicative action, negotiated order and the framework of circuits of power. The Burns and Scapens framework needs further theorisation to analyse the relationship between the institutionalisation of management accounting and accountability; and the relevance of management accounting information in negotiating in inter-organisational relationships. Methodology and field studies Field research took place in public and not-for-profit health care organisations and a municipality in Finland from 2008 to 2013. Data were gathered by document analysis, interviews, participation in meetings and observations. Findings The findings are explained in four different essays that show that institutionalisation of competitive tendering, governance and budgetary policies cannot be taken for granted to lead to accountability among institutional actors. The ways by which institutional actors think and act can be influenced by other institutional mechanisms, such as inter-organisational circuits of power and intraorganisational governance policies, independent of the institutional change process. The relevance of institutionalised management accounting policies in negotiating relationships between two or more organisations depends on processes and contexts through which institutional actors use management accounting information as a tool of communication, mutual understanding and power. Research limitations / implications The theoretical framework used can be applied validly in other studies. The empirical findings cannot be generalised directly to other organisations than the organisations analysed. Practical implications Competitive tendering and budgetary policies can be institutionalised to shape actions of institutional actors within an organisation. To lead to accountability, practitioners and policy makers should implement governance policies that increase the use of management accounting information in institutional actors’ thinking, actions and responsibility for their actions. To reach a negotiated order between organisations, institutionalised management accounting policies should be used as one of the tools of communication aiming to reach mutual agreement among institutional actors.

Modeling and Parameter Estimation of Double-Star Permanent Magnet Synchronous Machines

The power rating of wind turbines is constantly increasing; however, keeping the voltage rating at the low-voltage level results in high kilo-ampere currents. An alternative for increasing the power levels without raising the voltage level is provided by multiphase machines. Multiphase machines are used for instance in ship propulsion systems, aerospace applications, electric vehicles, and in other high-power applications including wind energy conversion systems. A machine model in an appropriate reference frame is required in order to design an efficient control for the electric drive. Modeling of multiphase machines poses a challenge because of the mutual couplings between the phases. Mutual couplings degrade the drive performance unless they are properly considered. In certain multiphase machines there is also a problem of high current harmonics, which are easily generated because of the small current path impedance of the harmonic components. However, multiphase machines provide special characteristics compared with the three-phase counterparts: Multiphase machines have a better fault tolerance, and are thus more robust. In addition, the controlled power can be divided among more inverter legs by increasing the number of phases. Moreover, the torque pulsation can be decreased and the harmonic frequency of the torque ripple increased by an appropriate multiphase configuration. By increasing the number of phases it is also possible to obtain more torque per RMS ampere for the same volume, and thus, increase the power density. In this doctoral thesis, a decoupled d–q model of double-star permanent-magnet (PM) synchronous machines is derived based on the inductance matrix diagonalization. The double-star machine is a special type of multiphase machines. Its armature consists of two three-phase winding sets, which are commonly displaced by 30 electrical degrees. In this study, the displacement angle between the sets is considered a parameter. The diagonalization of the inductance matrix results in a simplified model structure, in which the mutual couplings between the reference frames are eliminated. Moreover, the current harmonics are mapped into a reference frame, in which they can be easily controlled. The work also presents methods to determine the machine inductances by a finite-element analysis and by voltage-source inverters on-site. The derived model is validated by experimental results obtained with an example double-star interior PM (IPM) synchronous machine having the sets displaced by 30 electrical degrees. The derived transformation, and consequently, the decoupled d–q machine model, are shown to model the behavior of an actual machine with an acceptable accuracy. Thus, the proposed model is suitable to be used for the model-based control design of electric drives consisting of double-star IPM synchronous machines.

Creating an open-books implementation framework for a maintenance-related value-based life-cycle model

This study is a qualitative action research by its nature with elements of personal design in the form of a tangible model implementation framework construction. Utilized empirical data has been gathered via two questionnaires in relation to the arranged four workshop events with twelve individual participants. Five of them represented maintenance customers, three maintenance service providers and four equipment providers respectively. Further, there are two main research objectives in proportion to the two complementary focusing areas of this thesis. Firstly, the value-based life-cycle model, which first version has already been developed prior to this thesis, requires updating in order to increase its real-life applicability as an inter-firm decision-making tool in industrial maintenance. This first research objective is fulfilled by improving appearance, intelligibility and usability of the above-mentioned model. In addition, certain new features are also added. The workshop participants from the collaborating companies were reasonably pleased with made changes, although further attention will be required in future on the model’s intelligibility in particular as main results, charts and values were all reckoned as slightly hard to understand. Moreover, upgraded model’s appearance and added new features satisfied them the most. Secondly and more importantly, the premises of the model’s possible inter-firm implementation process need to be considered. This second research objective is delivered in two consecutive steps. At first, a bipartite open-books supported implementation framework is created and its different characteristics discussed in theory. Afterwards, the prerequisites and the pitfalls of increasing inter-organizational information transparency are studied in empirical context. One of the main findings was that the organizations are not yet prepared for network-wide information disclosure as dyadic collaboration was favored instead. However, they would be willing to share information bilaterally at least. Another major result was that the present state of companies’ cost accounting systems will definitely need implementation-wise enhancing in future since accurate and sufficiently detailed maintenance data is not available. Further, it will also be crucial to create supporting and mutually agreed network infrastructure. There are hardly any collaborative models, methods or tools currently in usage. Lastly, the essential questions about mutual trust and predominant purchasing strategies are cooperation-wise important. If inter-organizational activities are expanded, a more relational approach should be favored in this regard. Mutual trust was also recognized as a significant cooperation factor, but it is hard to measure in reality.

Unexpected effects of pigeon-peas (Cajanus cajan) in the restoration of rupestrian fields

Several degraded areas can be found along the Highway MG-010 that crosses the Espinhaço Mountain Biosphere Reserve in the Brazilian state of Minas Gerais. Restoration by planting the legume Cajanus cajan was implemented in some of these areas. The present study compares plant species richness, diversity, abundance, equitability, similarity, and soil composition between restored and non-restored areas, in an attempt to evaluate the effectiveness of the use of C. cajan in the restoration process in the mountain environment. Each treatment (restored and non-restored) had four sampling areas, each with three 300 m² plots. We counted and identified every individual plant found within these plots. We also collected soil from the superficial layer (0-10 cm) of each sampling area in both treatments. The areas where C. cajan was planted revealed lower species richness, diversity, and plant abundance. The soil of these areas also contained higher levels of Phosphorus and Magnesium. Plant equitability and similarity between plots and other soil components (pH, Nitrogen, Aluminum, Calcium, Potassium, H+Al, sum of bases - SB, cation exchange capacity - CTC, base saturation - V%, aluminum saturation - M%) did not differ between the two treatments. Contrary to the expectations, soil enhancement in the quartzitic soil poor in nutrients in the rupestrian fields can facilitate the invasion by exotic plants, which are not adapted to the lack of nutrients. As it appears, the use of C. cajan in restoration projects represents a mistake and future restoration plans should avoid the use of exotic species, given that they may cause negative effects on the native plant community, as demonstrated here in the rupestrian fields.

„Und frei erklär' ich alle meine Knechte“ : Höflichkeit als Ausdruck sozialer Utopie in Schillers Drama Wilhelm Tell.

My dissertation is an interdisciplinary study of the relationship between the Swiss peasants and nobles in Friedrich Schiller’s play Wilhelm Tell (1804). Changes to this relationship are of particular interest. Communication in the play is examined via a micro-analysis based on Penelope Brown’s and Stephen C. Levinson’s theoretical framework Politeness: Some universals in language usage. (1978, 1987). Brown and Levinson distinguish between positivepoliteness and negative-politeness strategies and their distinction is useful for my argument, since they claim that the use of positive-politeness strategies reflects the speaker’s intention to minimize the distance between the interlocutors (Brown and Levinson 1987: 103). Negative-politeness strategies, by contrast, result in social distancing (Brown and Levinson 1987: 130). In accordance with Brown’s and Levinson’s theory, it can be argued that the distribution of positive-politeness and negative-politeness strategies reflects changes in the distance between the fictional interlocutors as representatives of their social classes in Wilhelm Tell. The analysis of the communication in the play highlights that existing conflicts within the social groups are resolved and replaced with solidarity (cf. ‘Claim ’common ground’ and ‘Claim in-group membership with H’) before the peasants and noblemen appear on stage simultaneously in III, 3. In the scene in question, Geßler forces Tell to shoot the apple off his son’s head. Although both nobles and peasants are present, they do not communicate with each other. Thus, communication between the social classes occurs for the first time in IV, 2. This scene is crucial with regard to the changes in the relationship between the social classes in the play. The younger generation, with Rudenz as a representative of the nobility and Melchthal as a representative of the peasants, break with the prevailing conventions and initiate a new type of cooperation based on mutual helping and equality in the right and the duty to protect the country from the violent oppressors representing Habsburg (cf. ‘Convey that S and H are cooperators’, ‘Claim reflexivity’ and ‘Claim reciprocity’). The linguistic analysis reveals the crucial role of the Swiss nobility in the development of the social utopia, as well as the non-contribution of Wilhelm Tell. In fact, Tell never communicates with the Swiss noblemen. The role of the nobility and the role of Wilhelm Tell are further investigated in a comparison between Schiller’s Wilhelm Tell and four of Schiller’s historical sources. These sources, which contain earlier, non-dramatic versions of the establishment of the Swiss Confederation, are the following: Kronica von der loblichen Eydtgnoschaft compiled by Petermann Etterlin (1507), Gemeiner loblicher Eydgnoschafft Stetten Landen vnd Völckeren Chronik wirdiger thaaten beschreybung (1548) written by Johann Stumpf, Chronicon Helveticum of Aegidius Tschudi (the publication of Iselin from 1734 and 1736) and Johannes von Müller’s Geschichten schweizerischer Eidgenossenschaft (1786). Thecomparison sheds light on the fact that both Tschudi and von Müller emphasize unity among the Swiss and cooperation in their attempt to defeat the enemy. However, Schiller has reinforced the role of the nobility in the cooperation. In addition, the comparison between Schiller’s play and the historical sources reveals profound differences with regard to the role of Wilhelm Tell. In all of Schiller’s sources, Tell is present at Rütli, whereas he is absent from Rütli in Schiller’s play. In the play in general, Tell is conspicuously separated from the other peasants. Explanations of my linguistic results, which correspond to the above mentioned differences between the roles of the figures in Wilhelm Tell and the depictions in Schiller’s sources, are found by comparing the path of Schiller’s Swiss towards an egalitarian perspective with the kind of social evolution depicted by the German philosopher Johann Benjamin Erhard in his essay Über das Recht des Volks zu einer Revolution (1795). Aiming at considering Schiller’s social utopia within the larger cultural framework of the German response to the French Revolution, the comparison suggests that both authors depict the need for social change in terms of a change in social hierarchies (Erhard 1970: 95-96, cf. Foi 2005: 225). Erhard’s essay thus helps explain the political intention of Schiller’s play to keep the ideals of the French Revolution as crucial aims but profoundly change the means towards freedom and equality. In his attempt to claim the political resistance of the nobles and peasants as just, however, Schiller sacrificed the figure of Wilhelm Tell. Guilty of the murder of Geßler, Tell was no longer suitable for the righteous revolution imagined by Schiller (cf. Bloch 2008: 215 and Schulz 2005: 228). This explains Tell’s absence in the Rütli scene, his isolation in the plot, as well as his non-contribution to the social utopia. Together, the linguistic analysis and contextualisation of Schiller’s play support my hypothesis that Wilhelm Tell describes a process of change in the relationship between peasants and nobles. The interdisciplinary approach to the topic proved to be fruitful for all areas of the research involved.

Kysyntä-toimitusketjun synkronointi epävarman kysynnän ja tarjonnan toimintaympäristössä

Kysynnän ja tarjonnan epävarmuudet ovat nykyisin arkipäivää useilla toimialoilla. Elämme epävarmuuden suhteen ennen näkemättömiä aikoja, minkä on arvioitu jatkuvan myös tulevaisuudessa. Yritysten tilauskannat ovat lyhyitä, ja tilaukset viivästyvät tai peruuntuvat kokonaan. Toisaalta tarjonnan epävarmuudet aiheuttavat asiakasyrityksille haasteita esimerkiksi toimitusmyöhästymisten muodossa. Tuotannon ollessa hajaantunut verkostoihin yksittäisten yritysten toiminta ja päätökset vaikuttavat toisten verkostoyritysten toimintaan. Tämän takia epävarmuuden aiheuttamista muutoksista ja poikkeamista tulisi tiedottaa kumppaniyrityksiä, jotta kaikki pysyisivät samalla kellotaajuudella. Operatiivisen ja taktisen tiedon jakaminen on nykyisissä toimitusketjuissa jo arkipäivää, mutta yritysten välisistä rajapinnoista löytyy edelleen kehitettävää. Riittävästä ei kiinnitetä huomiota vastaanottajan kykyyn ja tapaan hyödyntää informaatiota – varsinkaan muutostilanteissa. Ajan/nopeuden ollessa yhä tärkeämpi kilpailutekijä informaation ajoituksella on kriittinen merkitys kysyntä-toimitusketjujen kokonaissuorituskykyyn. Toisin sanoen, millä ajanhetkellä tietoa tulisi jakaa, jotta kumppani pystyisi hyödyntämään saamaansa tietoa mahdollisimman hyvin. Kysyntä-toimitusketjun synkronoinnilla tarkoitetaan tässä väitöstutkimuksessa nimenomaan aikatekijään keskittymistä yritysten välisessä päätöksenteossa ja informaation jakamisessa toimitusketjun kokonaissuorituskyvyn parantamiseksi. Tutkimus kytkeytyy toimitusketjukoordinoinnin tieteelliseen keskusteluun. Koordinointiteorian keskeinen osa ovat riippuvuussuhteet, joita johdetaan koordinointimekanismien avulla. Kysyntätoimitusketjun synkronointia on mallinnettu aikaisemmin VOP-OPP-mallin (Value Offering Point – Order Penetration Point) ja sen johdannaisten avulla. Näissä malleissa asiakasyrityksen kysyntäketju ja toimittajayrityksen toimitusketju ovat keskinäisessä riippuvuussuhteessa, jota johdetaan päätöksenteon synkronoinnin ja informaation jakamisen koordinointimekanismeilla. VOP-OPP-malli johdannaisineen eivät kuitenkaan huomioi epävarman toimintaympäristön vaikutuksia synkronointiin. Näissä malleissa informaation ainoana laatudimensiona tarkasteltava aikatekijä on liian kapea-alainen näkökulma synkronointiin epävarmassa ympäristössä. Lisäksi nämä mallit keskittyvät vain yksisuuntaiseen, kysyntälähtöiseen, synkronointiin jättäen huomioimatta tarjontalähtöisen synkronoinnin. Aikatekijä- ja kokonaissuorituskykypainotustensa takia VOP-OPP-malli tarjosi kuitenkin hyvän lähtöfilosofian uusien synkronointimallien kehittämiseen. Väitöstutkimus toteutettiin hypoteettis-deduktiivisena tapaustutkimuksena, jossa ensin luotiin kirjallisuuden perusteella uudet teoreettiset synkronointimalliehdotukset. Tämän jälkeen ehdotusten toimivuutta arvioitiin käytännön kysyntä-toimitusketjuissa. Tutkimuksen uutuusarvo liittyy kysyntä-toimitusketjun synkronoinnin keskeisten piirteiden systeemiseen mallintamiseen epävarmassa toimintaympäristössä. Kontribuutiona esitetään kysyntä-toimitusketjun synkronoinnin moniulotteinen kokonaismalli, joka sisältää koordinointimekanismeina päätöksenteon synkronoinnin, informaation läpinäkyvyyden sekä asiakas- ja toimittajapään joustot. Tiedon vaihtoa mallissa tarkastellaan kaksisuuntaisesti – kysyntä- ja tarjontalähtöisesti. Informaation laatudimensioina mallissa ovat informaation ajoitus, luotettavuus ja tarkkuus. Kokonaismalli sisältää kolme alimallia: Demand Visibility Point – Demand Penetration Point (DVP-DPP) on kysyntälähtöisen synkronoinnin malli, Supply Visibility Point – Supply Information Penetration Point (SVP-SIPP) on tarjontalähtöisen synkronoinnin malli ja Integroitu DVP-DPP - SVP-SIPP-malli kytkee edellä mainitut mallit toisiinsa. Näissä alimalleissa informaation eri luokkia ovat tilausta edeltävä, tilaukseen liittyvä, tilauksen jälkeinen ja sovitun toimitusajankohdan jälkeinen kysyntä- ja tarjontatieto. Käytännön hyödyntämisen näkökulmasta mallit toimivat ns. mentaalitason koordinointimekanismeina, joiden tarkoitus on herättää toimitusketjukumppanit tavoittelemaan kokonaissuorituskyvyn parantamista oman edun tavoittelemisen sijasta. Tutkimuksen päärajoitteena on sen keskittyminen ainoastaan kahdenvälisiin yhteistyösuhteisiin, mikä tarjoaa nykyisessä verkostoituneessa toimintaympäristössä varsin kapean kuvan käytännön synkronointihaasteisiin.

Assessment of Young Learners’ English Proficiency in Bilingual Content Instruction CLIL

This applied linguistic study in the field of second language acquisition investigated the assessment practices of class teachers as well as the challenges and visions of language assessment in bilingual content instruction (CLIL) at primary level in Finnish basic education. Furthermore, pupils’ and their parents’ perceptions of language assessment and LangPerform computer simulations as an alternative, modern assessment method in CLIL contexts were examined. The study was conducted for descriptive and developmental purposes in three phases: 1) a CLIL assessment survey; 2) simulation 1; and 3) simulation 2. All phases had a varying number of participants. The population of this mixed methods study were CLIL class teachers, their pupils and the pupils’ parents. The sampling was multi-staged and based on probability and random sampling. The data were triangulated. Altogether 42 CLIL class teachers nationwide, 109 pupils from the 3rd, 4th and 5th grade as well as 99 parents from two research schools in South-Western Finland participated in the CLIL assessment survey followed by an audio-recorded theme interview of volunteers (10 teachers, 20 pupils and 7 parents). The simulation experimentations 1 and 2 produced 146 pupil and 39 parental questionnaires as well as video interviews of volunteered pupils. The data were analysed both quantitatively using percentages and numerical frequencies and qualitatively employing thematic content analysis. Based on the data, language assessment in primary CLIL is not an established practice. It largely appears to be infrequent, incidental, implicit and based on impressions rather than evidence or the curriculum. The most used assessment methods were teacher observation, bilingual tests and dialogic interaction, and the least used were portfolios, simulations and peer assessment. Although language assessment was generally perceived as important by teachers, a fifth of them did not gather assessment information systematically, and 38% scarcely gave linguistic feedback to pupils. Both pupils and parents wished to receive more information on CLIL language issues; 91% of pupils claimed to receive feedback rarely or occasionally, and 63% of them wished to get more information on their linguistic coping in CLIL subjects. Of the parents, 76% wished to receive more information on the English proficiency of their children and their linguistic development. This may be a response to indirect feedback practices identified in this study. There are several challenges related to assessment; the most notable is the lack of a CLIL curriculum, language objectives and common ground principles of assessment. Three diverse approaches to language in CLIL that appear to affect teachers’ views on language assessment were identified: instrumental (language as a tool), dual (language as a tool and object of learning) and eclectic (miscellaneous views, e.g. affective factors prioritised). LangPerform computer simulations seem to be perceived as an appropriate alternative assessment method in CLIL. It is strongly recommended that the fundamentals for assessment (curricula and language objectives) and a mutual assessment scheme should be determined and stakeholders’ knowledge base of CLIL strengthened. The principles of adequate assessment in primary CLIL are identified as well as several appropriate assessment methods suggested.

STUDY OF AUTUMN-WINTER WEEDS IN PORTUGAL AND ITS ECOLOGICAL PREFERENCES

ABSTRACTThe conclusion of the dam project located in Alqueva, in Southern Portugal, has resulted in a significant increase of new irrigated areas, since 2006. This has meant that, in recent years, there have been progressive flora changes in farming systems traditionally implemented in the Alentejo region. The present work has analyzed the weed flora in an early stage of these changes, and the impact of environmental factors on the distribution of natural vegetation under Mediterranean climate conditions in the influence area of Alqueva. In 2007, 105 floristic surveys were carried out in autumn-winter crop plots or other soil use, and 264 species were identified. Families with higher expression were: Asteraceae, Poaceae, and Fabaceae. Only three species have been identified in more than half of farms, Avena sterilis, Phalaris minor and Lolium rigidum and they were part of the 15 species that revealed high and very high infestation degrees. Soil texture and extractable phosphorus have been determined as active ecological factors, according to the method of ecological profiles and Mutual Information. Therefore, these factores were those with the greatest influence on the species distribution. L.rigidum distribution showed to be associated with medium soil texture and A.sterilis distribution also showed to be associated with medium and fine soil texture soils, without showing ecological preference by extractable phosphorus. The distribution of P.minorwas not related to the soil texture but showed preference for soils with medium phosphorus content.

Making the impact on research and society : a case study: crowdsourcing solutions developed for the linguistic research and citizen science

Can crowdsourcing solutions serve many masters? Can they be beneficial for both, for the layman or native speakers of minority languages on the one hand and serious linguistic research on the other? How did an infrastructure that was designed to support linguistics turn out to be a solution for raising awareness of native languages? Since 2012 the National Library of Finland has been developing the Digitisation Project for Kindred Languages, in which the key objective is to support a culture of openness and interaction in linguistic research, but also to promote crowdsourcing as a tool for participation of the language community in research. In the course of the project, over 1,200 monographs and nearly 111,000 pages of newspapers in Finno-Ugric languages will be digitised and made available in the Fenno-Ugrica digital collection. This material was published in the Soviet Union in the 1920s and 1930s, and users have had only sporadic access to the material. The publication of open-access and searchable materials from this period is a goldmine for researchers. Historians, social scientists and laymen with an interest in specific local publications can now find text materials pertinent to their studies. The linguistically-oriented population can also find writings to delight them: (1) lexical items specific to a given publication, and (2) orthographically-documented specifics of phonetics. In addition to the open access collection, we developed an open source code OCR editor that enables the editing of machine-encoded text for the benefit of linguistic research. This tool was necessary since these rare and peripheral prints often include already archaic characters, which are neglected by modern OCR software developers but belong to the historical context of kindred languages, and are thus an essential part of the linguistic heritage. When modelling the OCR editor, it was essential to consider both the needs of researchers and the capabilities of lay citizens, and to have them participate in the planning and execution of the project from the very beginning. By implementing the feedback iteratively from both groups, it was possible to transform the requested changes as tools for research that not only supported the work of linguistics but also encouraged the citizen scientists to face the challenge and work with the crowdsourcing tools for the benefit of research. This presentation will not only deal with the technical aspects, developments and achievements of the infrastructure but will highlight the way in which user groups, researchers and lay citizens were engaged in a process as an active and communicative group of users and how their contributions were made to mutual benefit.

University Institutional Repository and its Place in the University Information Infrastructure

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

Container logistic innovations in forest-energy sector: Markets, future service concepts and technical improvements

The report presents the results of the commercialization project called the Container logistic services for forest bioenergy. The project promotes new business that is emerging around overall container logistic services in the bioenergy sector. The results assess the European markets of the container logistics for biomass, enablers for new business creation and required service bundles for the concept. We also demonstrate the customer value of the container logistic services for different market segments. The concept analysis is based on concept mapping, quality function deployment process (QFD) and business network analysis. The business network analysis assesses key shareholders and their mutual connections. The performance of the roadside chipping chain is analysed by the logistic cost simulation, RFID system demonstration and freezing tests. The EU has set the renewable energy target to 20 % in 2020 of which Biomass could account for two-thirds. In the Europe, the production of wood fuels was 132.9 million solid-m3 in 2012 and production of wood chips and particles was 69.0 million solidm3. The wood-based chips and particle flows are suitable for container transportation providing market of 180.6 million loose- m3 which mean 4.5 million container loads per year. The intermodal logistics of trucks and trains are promising for the composite containers because the biomass does not freeze onto the inner surfaces in the unloading situations. The overall service concept includes several packages: container rental, container maintenance, terminal services, RFID-tracking service, and simulation and ERP-integration service. The container rental and maintenance would provide transportation entrepreneurs a way to increase the capacity without high investment costs. The RFID-concept would lead to better work planning improving profitability throughout the logistic chain and simulation supports fuel supply optimization.

Pojkar kan visst skriva! : skrivkompetenser på nationellt prov i svenska i årskurs tre i Sverige

10-year old boys are writing texts in a National Test in the spring of 2009. The aim of this study is to increase knowledge in and understanding of boys’ writing skills through description, analysis and interpretation of the texts produced by the boys in the National Test in Swedish for junior level year three, taken in Sweden in 2009. The material consists of texts produced by boys and is focused on their ability to write. Through avoiding relating to texts produced by girls, it is possible to search, review, interpret and observe without simultaneously comparing the two genders. The aim of the test is to measure writing proficiency from a normative perspective, while I am investigating content, reception, awareness, and other aspects relevant when producing text. Genres are described through the instruction given in the test, which defines the work that takes place in the classroom and thereby my approach to the analysis. The latter is focused on finding patterns in the competence of the students rather than looking for flaws and limitations. When competence is searched for beyond the relationship to syllabi or the demands of the test in itself, the boys’ texts from the test provide a general foundation for investigating writing proficiency. Person, place and social group have been removed from the texts thereby avoiding aspects of social positioning. The texts are seen from the perspective of 10-year old boys who write texts in a National Test. The theoretical basis as provided by Ivaničs (2004; 2012) offers models for theory on writing. A socio-cultural viewpoint (Smidt, 2009; Säljö, 2000) including literacy and a holistic view on writing is found throughout. By the use of abdicative logic (see 4.4) material and theory work in mutual cooperation. The primary method hermeneutics (Gadamer 1997) and analytical closereading (Gustavsson, 1999) are used dependent on the requirements of the texts. The thesis builds its foundation through the analysis from theoretically diverse areas of science. Central to the thesis is the result that boys who write texts in the National Test, are able to write in two separate genres without conversion or the creating hybrids between the two. Furthermore, the boys inhibit extensive knowledge about other types of texts, gained from TV, film, computers, books, games, and magazines even in such a culturally bound context as a test. Texts the boy has knowledge of through other situations can implicitly be inserted in his own text, or be explicitly written with a name of the main character, title, as well as other signifiers. These texts are written to express and describe what is required in the topic heading of the test. In addition other visible results of the boys’ ability to write well occur though the multitude of methods for analysis throughout the thesis which both search, and find writing competence in the texts written by the boys.

Johdon laskentatoimen ohjaus- ja hallintajärjestelmien hyödyntäminen yritysverkostoissa

Tutkimuksen aiheena on johdon laskentatoimen ohjaus- ja hallintajärjestelmien hyödyntäminen yritysverkostoissa. Yritysten välisten suhteiden hallinnassa käytettävät menetelmät koostuvat pääasiassa johdon laskentatoimen ja suorituskyvyn mittaamisen menetelmistä. Verkostojen ohjaus ja hallinta on tärkeää, koska se on verkostojen tehokkaan toiminnan kriittinen menestystekijä ja kilpailuedun lähde. Suorituskyvyn mittaamisella, johdon laskentatoimella ja johdon kontrollitehtävällä on keskenään riippuvuussuhteet, joiden pitäisi toimia sopusoinnussa. Suorituskyvyn mittaamisen ja johdon laskentatoimen tutkimus yritysten verkostoympäristöissä on kohtalaisen tuore ilmiö, jonka vuoksi aihealueen tutkimus on vielä varsin pirstaleista ja hajanaista. Tämän vuoksi tutkimuksen tavoite on muodostaa selkeä kokonaiskuva siitä kuinka johdon laskentatoimen ohjaus- ja hallintajärjestelmiä voidaan hyödyntää yritysverkostojen ohjauksessa ja hallinnassa. Tutkimuksessa myös selvitetään mitä haasteita näiden menetelmien hyödyntämiseen yritysverkostoissa sisältyy. Tutkimusaineistona on käytetty aikaisempia tutkimuksia sekä tutkimusta varten tehtyjä haastatteluita. Tutkimukseen haastateltiin neljästä yritysverkostosta henkilöitä, jotka vastasivat verkoston toiminnasta. Haastatteluiden avulla pyritään täydentämään kirjallisuuskatsauksen pohjalta luotua teoriaa ja selvittämään kuinka verkoston ohjaus- ja hallinta hoidetaan haastateltavissa verkostoissa, millä menetelmin ja mitä haasteita siihen liittyy. Verkostotoimintaan soveltuvien menetelmien ja suorituskykymittareiden kehittäminen on hankalaa, koska jokaisen verkoston tarpeet ja haasteet ovat erilaiset. Uusien menetelmien kehittämiselle ei nähdä tarvetta, vaan kyse on olemassa olevien menetelmien soveltamisesta verkostonäkökulmasta. Menetelmät on rakennettu yksittäisen yrityksen mittaamiseen, joten ne eivät sovellu sellaisenaan käytettäväksi verkostoihin, vaan niitä täytyy kehittää verkoston yksilöllisten tarpeiden mukaan. Tämä vaatii kuitenkin verkostolta osaamista ja halua kehittyä. Verkostojen haasteet liittyvät sekä yritystasolle että verkostotasolle. Yritysten tuottaman informaation, laskentajärjestelmien, tietotaidon, resurssien ja kehityshalun tulee olla hyvällä tasolla, jotta koko verkoston mittaaminen onnistuu luotettavasti. Lisäksi verkostotoiminta pitää sisällään laskentateknisiä, menetelmiin ja informaation vaihtamiseen liittyviä haasteita. Verkostoympäristön laskentatoimen tutkimuksessa ei ole yhtenäistä, laajasti hyväksyttyä teoriaa, koska tutkimussuuntaukset ja –tulokset ovat moniulotteisia ja vaihtelevia.

Stiffness based trajectory planning and feedforward based vibration suppression control of parallel robot machines

The dissertation proposes two control strategies, which include the trajectory planning and vibration suppression, for a kinematic redundant serial-parallel robot machine, with the aim of attaining the satisfactory machining performance. For a given prescribed trajectory of the robot's end-effector in the Cartesian space, a set of trajectories in the robot's joint space are generated based on the best stiffness performance of the robot along the prescribed trajectory. To construct the required system-wide analytical stiffness model for the serial-parallel robot machine, a variant of the virtual joint method (VJM) is proposed in the dissertation. The modified method is an evolution of Gosselin's lumped model that can account for the deformations of a flexible link in more directions. The effectiveness of this VJM variant is validated by comparing the computed stiffness results of a flexible link with the those of a matrix structural analysis (MSA) method. The comparison shows that the numerical results from both methods on an individual flexible beam are almost identical, which, in some sense, provides mutual validation. The most prominent advantage of the presented VJM variant compared with the MSA method is that it can be applied in a flexible structure system with complicated kinematics formed in terms of flexible serial links and joints. Moreover, by combining the VJM variant and the virtual work principle, a systemwide analytical stiffness model can be easily obtained for mechanisms with both serial kinematics and parallel kinematics. In the dissertation, a system-wide stiffness model of a kinematic redundant serial-parallel robot machine is constructed based on integration of the VJM variant and the virtual work principle. Numerical results of its stiffness performance are reported. For a kinematic redundant robot, to generate a set of feasible joints' trajectories for a prescribed trajectory of its end-effector, its system-wide stiffness performance is taken as the constraint in the joints trajectory planning in the dissertation. For a prescribed location of the end-effector, the robot permits an infinite number of inverse solutions, which consequently yields infinite kinds of stiffness performance. Therefore, a differential evolution (DE) algorithm in which the positions of redundant joints in the kinematics are taken as input variables was employed to search for the best stiffness performance of the robot. Numerical results of the generated joint trajectories are given for a kinematic redundant serial-parallel robot machine, IWR (Intersector Welding/Cutting Robot), when a particular trajectory of its end-effector has been prescribed. The numerical results show that the joint trajectories generated based on the stiffness optimization are feasible for realization in the control system since they are acceptably smooth. The results imply that the stiffness performance of the robot machine deviates smoothly with respect to the kinematic configuration in the adjacent domain of its best stiffness performance. To suppress the vibration of the robot machine due to varying cutting force during the machining process, this dissertation proposed a feedforward control strategy, which is constructed based on the derived inverse dynamics model of target system. The effectiveness of applying such a feedforward control in the vibration suppression has been validated in a parallel manipulator in the software environment. The experimental study of such a feedforward control has also been included in the dissertation. The difficulties of modelling the actual system due to the unknown components in its dynamics is noticed. As a solution, a back propagation (BP) neural network is proposed for identification of the unknown components of the dynamics model of the target system. To train such a BP neural network, a modified Levenberg-Marquardt algorithm that can utilize an experimental input-output data set of the entire dynamic system is introduced in the dissertation. Validation of the BP neural network and the modified Levenberg- Marquardt algorithm is done, respectively, by a sinusoidal output approximation, a second order system parameters estimation, and a friction model estimation of a parallel manipulator, which represent three different application aspects of this method.

Asiakaslähtöisen palveluliiketoiminnan johtaminen yritysverkostossa

Tässä pro gradu -tutkimuksessa tarkastellaan asiakkuuksien johtamista johtamisoppina ja erilaisten asiakassuhteen ulottuuvuksien merkitystä asiakkaan arvonluomiselle. Teoriaosuudessa tunnistettuja elementtejä peilataan empiria osuuden havaintoihin. Yhteenvedossa on tunnistettu keskeisimmät kehityskohteet, jotka asiakkuuksien johtamisen teoriamalleista sekä käytännöistä ulkopuolisten kumppaneiden kanssa, olisi sovellettavissa asiakkuuksien johtamiseen yritysverkoston sisällä. Tutkimuksen empiirinen osuus toteutettiin kvalitatiivisena tutkimuksena ja aineisto kerättiin puolistuktruoitujen teemahaastattelujen avulla. Haastatteluaineisto analysoitiin luokittelemalla havainnot kirjallisuustutkimuksessa tunnistettuihin teemoihin sekä teemarungon ulkopuolelta merkittävästi esiin nousseisiin seikkoihin. Tutkimustulokset tukivat kirjallisuudessa esitettyä näkemystä siitä, että keskeisiä asiakassuhteen arvoa lisääviä tekijöitä ovat säännöllinen vuorovaikutus, molemminpuolinen luottamus, vastavuoroisuus, proaktiivisuus ja asiakkaan tarpeita ja odotuksia vastaava palvelutarjooma. Aidosti asiakaslähtöinen toimintatapa vaatii, että koko yrityksen organisaatio ja sen osaamisalueet, prosessit, tarjoomat sekä ansaintalogiikka on viritetty tukemaan asiakkaan tapaa tuottaa arvoa itselleen.