1000 resultados para Malkavaara, Mikko: Luterilaisten yhteyttä rautaesiripun laskeutuessa
KKO 2010:45 ja KKO 2010:46 : veronkorotus, veropetos ja kielto käsitellä samaa asiaa kahdesti. osa 2
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Kirjallisuusarvostelu
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Kirjallisuusarvostelu
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Kirjallisuusarvostelu
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Kirjallisuusarvostelu
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Kirjallisuusarvostelu
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Kirjallisuusarvostelu
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The purpose of this master’s thesis was to develop a method to be used in the selection of an optimal energy system for buildings and districts. The term optimal energy system was defined as the energy system which best fulfils the requirements of the stakeholder on whose preferences the energy systems are evaluated. The most influential stakeholder in the process of selecting an energy system was considered to be the district developer. The selection method consisted of several steps: Definition of the district, calculating the energy consumption of the district and buildings within the district, defining suitable energy system alternatives for the district, definition of the comparing criteria, calculating the parameters of the comparing criteria for each energy system alternative and finally using a multi-criteria decision method to rank the alternatives. For the purposes of the selection method, the factors affecting the energy consumption of buildings and districts and technologies enabling the use of renewable energy were reviewed. The key element of the selection method was a multi-criteria decision making method, PROMETHEE II. In order to compare the energy system alternatives with the developed method, the comparing criteria were defined in the study. The criteria included costs, environmental impacts and technological and technical characteristics of the energy systems. Each criterion was given an importance, based on a questionnaire which was sent for the steering groups of two district development projects. The selection method was applied in two case study analyses. The results indicate that the selection method provides a viable and easy way to provide the decision makers alternatives and recommendations regarding the selection of an energy system. Since the comparison is carried out by changing the alternatives into numeric form, the presented selection method was found to exclude any unjustified preferences over certain energy systems alternatives which would affect the selection.
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The aim of this study was to illustrate the associations of personality variables and depression. The first study population consisted of 50 patients with DSM-IV defined major depressive disorder. Subjects were randomized to receive either fluoxetine medication or short-term psychodynamic psychotherapy. The Hamilton Depression Rating Scale was completed at the baseline and in the follow-up at four months. Baseline mature defense style measured with the Defense Style Questionnaire predicted favourable outcome in the fluoxetine treatment group, whereas no associations were found in psychotherapy group. The Psychological Mindedness Scale scores were not predictive for recovery in patients receiving psychotherapy or medication. The Psychological Mindedness Scale seems not to be useful in selecting optimal treatment in major depressive disorder. Harm Avoidance measured with the Temperament and Character Inventory associated with the baseline severity of the depressive state. In the fluoxetine treatment group high Reward Dependence, high Self-Directedness and high Cooperativeness were predictive for more severe depression in the four months follow-up, whereas no associations were found in the psychotherapy treatment group. It is possible that the result reflects the differences in the placebo response. The second data were derived from the Finnish Public Sector Study. These prospective studies with four years follow-up focused on the predictive value of optimism and pessimism, first, to work disability with a diagnosis of depression lasting at least 90 days and returning to work (N= 38214) , and second, to the likelihood of initiating antidepressant medication treatment lasting at least 100 days and ending the treatment (N= 29930). Results show that low optimism associates with the elevated risk of work disability and higher likelihood of antidepressant use. High pessimism associated with higher likelihood starting at least 100 days antidepressant medication and not stopping medication during the follow up. High pessimism did not seem to predict the entering to depression related work disability, but in the case of disability period it associated with the lower likelihood of returning to work. The thesis shows that personality features play a role as a vulnerability factor, and influence the onset and course of depression. Taking these factors into account more than is currently done may increase the possibilities to enhance the treatment results in depression.
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Kandidaatintyö käsitellee liiketoimintaverkoston orkestrointia. Työssä kerätään yhteen tieto liiketoimintaverkoston orkestroinnista eri kirjallisuuslähteitä hyväksi käyttäen. Työn tavoitteena on antaa lukijalle kattava käsitys siitä, mitä liiketoimintaverkoston orkestrointi on, miten päädytään orkestroimaan, millaiset yritykset orkestroivat ja mitä orkestroinnilla voidaan saavuttaa. Työ on koostettu kattavan kirjallisuushaun perusteella. Aiheen erityisyyden takia lähteet ovat pääasiassa olleet englannin kiellä, joten työssä on jouduttu esittelemään uusia suomenkielisiä termejä. Verkostojen johtamista on ollut olemassa jo vuosikymmeniä, mutta vasta 2000-luvulla on alettu kiinnittämään huomiota ominaisuuksiin, joita verkoston johtajalta vaaditaan. Työssä todetaan, että verkostoa on päädytty orkestroimaan kriisin seurauksena tai korkean teknologian aloilla, kun ydinosaamisalue on kaventunut liian pieneksi. Verkoston johtajiksi päätyy usein dominoiva yritys, joka on kooltaan verkoston suurin tai yritys pitää sisällään eritysosaamista, joka oikeuttaa sen verkoston johtajaksi. Verkoston johtaja voi olla myös välittäjä organisaatio, joka ei itsessään ole osallisena verkoston tuotannossa. Välittäjän tehtävänä on välittää tietoa, sekä ratkoa verkostoon liittyviä ongelmia ja haasteita. Orkestrointi ymmärretään kirjallisuudessa laajalti yrityksestä tai verkostosta ulospäin katsomisena. Orkestroiva johtaja pyrkii hakemaan verkostoon uutta osaamista ja näin paikkaamaan verkoston rakenteellisia aukkoja. Orkestroija on myös vastuussa verkoston tiedonsiirrosta, moraalista sekä motivoinnista. Verkostoa orkestroitaessa on erityistä se, että orkestroija ajaa ensisijaisesti verkoston etua ennen yksittäisen yrityksen etua. Orkestroinnilla on saavutettu merkittävää hyötyä. Hyöty on kertynyt etenkin T&K toiminnan tehostumisena, uusina radikaaleina ja inkrementaalisina innovaatioina sekä tehostuneena toimitusketjuna.
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Tämän kandidaatintyön tavoitteena on tutkia osakkeen nimellisarvon jakamisen vaikutusta osakkeen markkina-arvoon Suomessa vuosina 1996-2007. Ilmiötä tarkastellaan tapahtumatutkimusmenetelmän avulla ja lopullinen tutkittavien osakesplittien määrä on 38. Tutkimuksessa ei löydetty epänormaaleja tuottoja splittien julkistushetkellä, joten tämän aineiston mukaan sijoittajat eivät pitäneet sitä johdolta tulevana positiivisena signaalina. Sitä vastoin tutkimuksessa löydettiin positiivinen kurssimuutos niiden osakkeiden kohdalla, jolloin pörssiyhtiö ilmoitti splitin ohella myös osingonjaostaan.
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In older populations, fractures are common and the consequences of fractures may be serious both for an individual and for society. However, information is scarce about the incidence, predictors and consequences of fractures in population-based unselected cohorts including both men and women and a long follow-up. The objective of this study was to analyse the incidence and predictors of fractures as well as functional decline and excess mortality due to fractures, among 482 men and 695 women aged 65 or older in the municipality of Lieto, Finland from 1991 until 2002. In analyses, Poisson’s, Cox proportional Hazards and Cumulative Logistic regression models were used for the control of several confounding variables. During the 12-year follow-up with a total of 10 040 person-years (PY), 307 (26%) persons sustained altogether 425 fractures of which 77% were sustained by women. The total incidence of fractures was 53.4 per 1000 PY (95% confidence intervals [95% CI]: 47.9 - 59.5) in women and 24.9 per 1000 PY (95% CI: 20.4 - 30.4) in men. The incidence rates of fractures at any sites and hip fractures were associated with increasing age. No significant changes in the ageadjusted incidence rates of fractures were found in either gender during the 12-year follow-up. The predictors of fractures varied by gender. In multivariate analyses, reduced handgrip strength and body mass index (BMI) lower than 30 in women and a large number of depressive symptoms in men were independent predictors of fractures. A compression fracture in one or more thoracic or upper lumbar vertebras on chest radiography at baseline was associated with subsequent fractures in both genders. Lower body fractures independently predicted both short- (0-2 years) and long-term (up to 8 years) functional decline in mobility and activities of daily living (ADL) performance during the 8-year follow-up. Upper body fractures predicted decline in ADL performance during longterm follow-up. In the 12-year follow-up, hip fractures in men (Hazard Ratio [HR] 8.1, 95% CI: 4.4-14.9) and in women (HR 3.0, 95% CI: 1.9-4.9), and fractures at the proximal humerus in men (HR 5.4, 95% CI: 1.6-17.7) were independently associated with excess mortality. In addition, leisure time inactivity in physical exercise predicted independently both functional decline and excess mortality. Fractures are common among older people posing serious individual consequences. Further studies about the effectiveness of preventing falls and fractures as well as improving care and rehabilitation after fractures are needed.
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Tutkielmassa pureudutaan tilintarkastajan rikosvastuun toteutumiseen teoriassa ja käytännössä. Vastuuta tarkastellaan tilintarkastuslain pohjalta, teoriakirjallisuuden perusteella sekä käytännön esimerkkien avulla. Tutkimus antaa seikkaperäisen kuvauksen siitä, millaiseen rikosvastuuseen tilintarkastaja voi joutua harjoittaessaan ammattiaan.