Päivittäistavarakaupan rahahuollon tehostaminen asiakaslähtöisesti

Tutkielman tavoitteena oli tutkia, miten päivittäistavarakaupan rahahuoltoa voidaan tehostaa ja samalla ottaa huomioon yritysasiakkaiden tarpeet. Tutkielman teoriaosan lähdeaineistona käytettiin lähinnä asiakkaiden tarpeita, palvelun laatua, asiakastyytyväisyyttä, asiakassuhteita, prosesseja sekä palveluiden tuottavuutta käsitteleviä tieteellisiä tutkimuksia, kirjallisuutta ja artikkeleita. Tutkimuksen lähestymistapa on kuvaileva eli deskriptiivinen ja tutkimusmenetelmä kvalitatiivinen ja kvantitatiivinen. Empiirisessä osassa tavoitetta lähestyttiin tutkimalla alustavien teemahaastattelujen avulla Nordean päivittäistavarakaupan toimialaan kuuluvien yritysasiakkaiden rahahuoltotarpeita ja yrityksille tärkeitä tyytyväisyystekijöitä. Päätutkimusmenetelmänä käytettiin kvantitatiivista kysely-tutkimusta kyseiselle kohderyhmälle. Kysymyslomake laadittiin tutkielman teorian ja esihaastattelujen pohjalta. Tutkimusaineistoa analysoitiin SPSS for Windows –tilasto-ohjelmalla. Empiirisessä tutkimuksessa havaittiin, että vastaajien kokonaistyytyväisyys Nordean rahahuoltopalveluihin oli melko hyvä. Sen sijaan palvelun laatua ei koettu hyvänä, sillä yritysten odotukset palvelujen laatu-ulottuvuuksista ja palveluun liittyvistä tekijöistä olivat korkeammat kuin heidän kokemuksensa niistä. Tämä synnytti laatukuiluja (esim. palvelujen hyvä hinta-laatu-suhde, niiden selkeä hinnoittelu ja sopimusten selkeys). Rahahuoltopalvelut vastaavat parhaiten niiden yritysten tarpeita, jotka käyttävät palveluita. Tärkeimpänä tilityksiin kohdistuvana tekijänä pidettiin rahojen hyvittämistä nopeasti tilille. Rahahuollosta vastaavan pankin valintaan vaikuttaa eniten rahahuoltopalvelujen keskittäminen muiden raha-asioiden kanssa samaan pankkiin. Pankin rahahuoltopalvelujen tehostamiseksi suunnittelemat toimenpiteet ja yritysten mielipiteet niistä eroavat toisistaan. Pankin tuleekin ottaa yritysten rahahuoltotarpeet huomioon parantaessaan sisäistä kustannustehokkuutta ja tehostaessaan rahahuoltoprosessia. Asiakkaiden tyytyväisyys täytyy säilyttää ja ohjeistaa asiakkaat toimimaan rahahuollon osalta tehokkaasti ja järkevästi.

Elinkaarianalyysin soveltaminen käyttökustannuslaskennassa ja kilpailijavertailussa

The aim of this master’s thesis is to develop a calculation form that can be utilized in studying life cycle costs of different products. This research will especially focus on competing products with different cost structures. The calculation form introduced here will then be applied to calculate the operation costs of green mowers in terms of the life cycle method.The research contains an introduction to the field of study and its specific features. The main questions are how to construct a frame of reference and how to find an effective way to combine life cycle assessment and calculation with management accounting. The empirical part of the research concentrated on studying operation costs of green mowers in different working situations. The results were critically analyzed and the effectivity of the new calculation form was estimated.The present study shows that this new method is effective in giving information on life cycle costs. The results concerning the green mowers were not simple but depended on several factors. In any case it is possible to say that the new type of the green mower is very competitive against the traditional green mowers.

An outcome and cost analysis of anal fistula plug insertion vs endorectal advancement flap for complex anal fistulae.

AIM: The study aimed to compare the rate of success and cost of anal fistula plug (AFP) insertion and endorectal advancement flap (ERAF) for anal fistula. METHOD: Patients receiving an AFP or ERAF for a complex single fistula tract, defined as involving more than a third of the longitudinal length of of the anal sphincter, were registered in a prospective database. A regression analysis was performed of factors predicting recurrence and contributing to cost. RESULTS: Seventy-one patients (AFP 31, ERAF 40) were analysed. Twelve (39%) recurrences occurred in the AFP and 17 (43%) in the ERAF group (P = 1.00). The median length of stay was 1.23 and 2.0 days (P < 0.001), respectively, and the mean cost of treatment was euro5439 ± euro2629 and euro7957 ± euro5905 (P = 0.021), respectively. On multivariable analysis, postoperative complications, underlying inflammatory bowel disease and fistula recurring after previous treatment were independent predictors of de novo recurrence. It also showed that length of hospital stay ≤ 1 day to be the most significant independent contributor to lower cost (P = 0.023). CONCLUSION: Anal fistula plug and ERAF were equally effective in treating fistula-in-ano, but AFP has a mean cost saving of euro2518 per procedure compared with ERAF. The higher cost for ERAF is due to a longer median length of stay.

Cost evaluation and comparison of three decision strategies for cardiac revascularization : results of the suspected CAD protocol of the European CMR registry

Background: The public health burden of coronary artery disease (CAD) is important. Perfusion cardiac magnetic resonance (CMR) is generally accepted to detect and monitor CAD. Few studies have so far addressed its costs and costeffectiveness. Objectives: To compare in a large CMR registry the costs of a CMR-guided strategy vs two hypothetical invasive strategies for the diagnosis and the treatment of patients with suspected CAD. Methods: In 3'647 patients with suspected CAD included prospectively in the EuroCMR Registry (59 centers; 18 countries) costs were calculated for diagnostic examinations, revascularizations as well as for complication management over a 1-year follow-up. Patients with ischemia-positive CMR underwent an invasive X-ray coronary angiography (CXA) and revascularization at the discretion of the treating physician (=CMR+CXA strategy). Ischemia was found in 20.9% of patients and 17.4% of them were revascularized. In ischemia-negative patients by CMR, cardiac death and non-fatal myocardial infarctions occurred in 0.38%/y. In a hypothetical invasive arm the costs were calculated for an initial CXA followed by FFR testing in vessels with ≥50% diameter stenoses (=CXA+FFR strategy). To model this hypothetical arm, the same proportion of ischemic patients and outcome was assumed as for the CMR+CXA strategy. The coronary stenosis - FFR relationship reported in the literature was used to derive the proportion of patients with ≥50% diameter stenoses (Psten) in the study cohort. The costs of a CXA-only strategy were also calculated. Calculations were performed from a third payer perspective for the German, UK, Swiss, and US healthcare systems.

Recerca i adaptació d'eines e-commerce baix cost del mercat a un petit comerç

Recerca de eines d'e-commerce existents al mercat, gratuïtes o de baix cost. I adaptació d'una d'elles a un petit comerç, en concret a una llibreria de barri.

Reuse of information for selection of methods and operating conditions for drying of pharmaceutical materials

Drying is a major step in the manufacturing process in pharmaceutical industries, and the selection of dryer and operating conditions are sometimes a bottleneck. In spite of difficulties, the bottlenecks are taken care of with utmost care due to good manufacturing practices (GMP) and industries' image in the global market. The purpose of this work is to research the use of existing knowledge for the selection of dryer and its operating conditions for drying of pharmaceutical materials with the help of methods like case-based reasoning and decision trees to reduce time and expenditure for research. The work consisted of two major parts as follows: Literature survey on the theories of spray dying, case-based reasoning and decision trees; working part includes data acquisition and testing of the models based on existing and upgraded data. Testing resulted in a combination of two models, case-based reasoning and decision trees, leading to more specific results when compared to conventional methods.

Regenerated cellulose ultrafiltration membranes in the treatment of pulp and paper mill process waters

Ultrafiltration (UF) is widely applied in different separation processes in the pulp and paper industry. The growing need to protect the environment, a lack of pure water and an interest in producing high-value chemicals from compounds present in process waters will probably lead to an increase in the use of UF in the pulp and paper industry. The efficiency and cost-effectiveness of a UF process depends on the applied membrane. The membrane should have a high and stable filtration capacity, a particular selectivity and a long operational lifetime. To meet these requirements a membrane should have a low fouling tendency. In addition, it should withstand the prevailing operational and chemical conditions. This thesis evaluates the performance and applicability of the regenerated cellulose (RC) membranes 00030T and C2 in the treatment of pulp and paper mill process waters based on the requirements above. The results demonstrated that both the tested RC membranes fulfilled well the requirement of high filtration capacity. In addition, in the filtration of a paper mill clear filtrate (CF) the RC membranes were not as greatly affected by variations in the CF quality as a polysulphone membrane. Furthermore, due to their extreme hydrophilicity and weak charge the fouling tendency of the membranes can be expected to be low in pulp and paper mill filtration applications. It is, however, known that fouling cannot be totally avoided even when the membrane is chosen very carefully. This study indicated that carbohydrates influenced negatively on permeability and caused fouling in the filtration of groundwood mill circulation water. Thus, a pre-treatment effectively reducing the amount of carbohydrates might help to maintain a stable capacity. However, the results of the thesis also showed that the removal of some of the possible foulants might just increase the harmful effect of others. Multivariate examination was useful in the understanding of the complicated factors causing the unstable capacity. The thesis also revealed that the 00030T and C2 membranes can be used at high pressure (max. tested pressure 12 bar). The C2 membrane, having a sponge-like substructure, was more pressure resistant, and its performance was more stable at high pressure compared to the UCO30T membrane containing macrovoids in its substructure. Both tested membranes can, according to the results, also be used at temperatures as high as 70°C in acidic, neutral and alkaline conditions. However, the use at extreme conditions might cause faster ageing of the membranes compared to ageing in neutral conditions. The thesis proved that both the tested RC membranes are very suitable for pulp and paper mill applications and that the membranes can be utilised in processes operating in challenging conditions. Thus, they could be used in more demanding applications than supposed earlier.

Toimitusketjun materiaalihankinnan kehittäminen ja johtaminen

Tämän työn päätavoite on luoda toimintamalli alihankintaostoille siten, että alihankkijat voisivat käyttää materiaaliostoissaan päätoimittajan materiaalisopimuksia. Päätavoite voidaan jakaa osatavoitteisiin, joita ovat ennustemallin luominen materiaalitoimittajalle, käsittäen pituusleikkureiden raskaat rakenteet, tilaus-toimitusprosessi välille päätoimittaja-alihankkija materiaalitoimittaja ja kustannussäästöjen saavuttaminen toimitusketjussa. Työssä keskityttiin pituusleikkureiden raskaiden rakenteiden toimitusketjuun yhden alihankkijan ja materiaalitoimittajan kanssa. Raskaat rakenteet määriteltiin käsittämän teräslevyjä, jotka ovat yli 16 mm paksuudeltaan. Uutta toimintamallia lähdettiin kehittämään päätoimittajan tarpeiden pohjalta. Mukaan otettiin, myös alihankkijan ja materiaalitoimittajan tarpeita. Uusi toimintamalli sisältää ennustemallin ja uuden tilaus-toimitusprosessin. Uuden toimintamallin käyttöönotto kuitenkin keskeytyi matalasta kuormitustilanteesta johtuen. Saatuja tuloksia verrattiin osin teoriassa esitettyihin asioihin.

What hurts the dominant airlines at hub airports?

This paper estimates a frequency equation to explain the determinants of network airline service levels at their hub airports. Drawing on European data for 2002 - 2013, we find that network airlines reduce frequencies when the share of low - cost airlines increases both on the route and at the hub airport. On the contrary, frequency choices of network airlines are not affected by competition from low - cost airlines operating in nearby secondary airports. We also find some evidence that mergers in Europe may result in a re - organization of the route structure in favor of the hubs of the larger airline.

What hurts the dominant airlines at hub airports?

This paper estimates a frequency equation to explain the determinants of network airline service levels at their hub airports. Drawing on European data for 2002 - 2013, we find that network airlines reduce frequencies when the share of low - cost airlines increases both on the route and at the hub airport. On the contrary, frequency choices of network airlines are not affected by competition from low - cost airlines operating in nearby secondary airports. We also find some evidence that mergers in Europe may result in a re - organization of the route structure in favor of the hubs of the larger airline.

Cost-effectivness in a DRG system for two-step exchange of infected total joint arthroplasty

The costs related to the treatment of infected total joint arthroplasties represent an ever groving burden to the society. Different patient-adapted therapeutic options like débridement and retention, 1- or 2-step exchange can be used. If a 2-step exchange is used we have to consider short (2-4 weeks) or long (>4-6 weeks) interval treatment. The Swiss DRG (Diagnose related Groups) determines the reimboursement the hopsital receives for the treatment of an infected total arthroplasty. The review assesses the cost-effectiveness of hospitalisation practices linked to surgical treatment in the two-stage exchange of a prosthetic-joint infection. The aim of this retrospectiv study is to compare the economical impact between a short (2 to 4 weeks) versus a long (6 weeks and above) interval during a two-satge procedure to determine the financial impact. Retrospectiv study of the patients with a two-stage procedure for a hip or knee prosthetic joint infection at CHUV hospital Lausanne (Switzerland) between 2012 and 2013. The review analyses the correlation between the interval length and the length of the hospital stay as well as with the costs and revenues per hospital stay. In average there is a loss of 40′000 Euro per hospitalisation for the treatment of prosthetic joint infection. Revenues never cover all the costs, even with a short interval procedure. This economical loss increases with the length of the hospital stay if a long-term intervall is choosen. The review explores potential for improvement in reimbourement practices and hospitalisation practices in the current Swiss healthcare setting. There should be alternative setups to decrease the burden of medical costs by a) increase the reimboursment for the treatment of infected total joints or by b) splitting the hospital stay with partners (rapid transfer after first operation from center hospital to level 2 hospital and retransfer for second operation to center) in order to increase revenues.

Corporate Social and Regional Responsibility - The View of Small and Medium-sized Enterprises

The objective of this research was to understand and describe what corpo-rate social and regional responsibility is in SMEs and define the meaning of these concepts to the community and region. Corporate social respon-sibility (CSR) creates a basis for regional responsibility. Regional respon-sibility is a new concept and this research examines it from SMEs’ view-point. This is a theoretical research and the aim is to create a theoretical framework of SMEs’ corporate social and regional responsibility. This framework supports the future research on the subject. The research results show that CSR of SMEs is practical, informal and dependent on the scarce resources of SMEs. CSR is a complex and deep concept and SMEs have their own way of interpreting it. It can be stated that CSR-practises in SMEs are closely connected to employment, envi-ronment, community and supply chain. The challenge is to find motivation to socially and regionally responsible behaviour in SMEs. Benefiting from responsible behaviour and the attitude of SME’s owner-manager are the key reasons for SMEs to involve in CSR and regional responsibility. The benefits of this involvement are for example improved image, reputation and market position. CSR can also be used in SMEs as risk management tool and in cost reduction. This study indicates also that creation of strate-gic partnerships, local government participation, a proper legal system and financial support are the basic issues which support CSR of SMEs. This research showed that regional responsibility of SMEs includes active participation in regional strategy processes, L&RED initiatives and regional philanthropy. For SMEs regional responsibility means good relationships with the community and other related stakeholders, involvement in L&RED initiatives and acting responsibly towards the operating environment. In SMEs’ case this means that they need to understand the benefits of this kind of involvement in order to take action and participate. As regional responsibility includes the relationships between firm and the community, it can be stated that regional responsibility extends CSR’s view of stakeholders and emphasises both, the regional stakeholders and public-private partnerships. Community engagement and responsible be-haviour towards community can be seen as a part of SMEs’ social and regional responsibility. This study indicates that social and regional re-sponsibility of SMEs have a significant influence on the community and region where they are located. Better local and regional relationships with regional and community actors are the positive impacts of social and re-gional responsibility of SMEs. Socially and regionally responsible behav-iour creates a more positive environment and deepens the involvement of SMEs to community and L&RED initiatives.

Materials selection for superheater tubes in municipal solid waste incineration plants

Corrosion reduces the lifetime of municipal solid waste incineration (MSWI) superheater tubes more than any other cause. It can be minimized by the careful selection of those materials that are most resistant to corrosion under operating conditions. Since thousands of different materials are already known and many more are developed every year, here the selection methodology developed by Prof. Ashby of the University of Cambridge was used to evaluate the performance of different materials to be used as MSWI superheater tubes. The proposed materials can operate at steam pressures and temperatures over 40 bars and 400ºC, respectively. Two case studies are presented: one makes a balanced selection between mechanical properties and cost per thermal unit; and the other focuses on increasing tube lifetime. The balanced selection showed that AISI 410 martensitic stainless steel (wrought, hard tempered) is the best candidate with a good combination of corrosion resistance, a relatively low price (0.83-0.92 e/kg) and a good thermal conductivity (23-27 W/m K). Meanwhile, Nitronic 50/XM-19 stainless steel is the most promising candidate for longterm selection, as it presents high corrosion resistance with a relatively low price (4.86-5.14 e/kg) compared to Ni-alloys.

Les vaccins contre le zona : efficacité, sécurité, et rapport coût/bénéfices [Vaccines against Herpes zoster: Effectiveness, safety, and cost/benefit ratio].

CONTEXT: A vaccination against herpes zoster and its complication is available in France since June 2015. Its exact benefit for public health is still controversial and its level of protection is not optimal. All those reasons seem to suggest a low acceptation rate from general practitioners. OBJECTIVE: To evaluate the effectiveness, the safety, and the cost/benefit ratio of the vaccination against herpes zoster in people aged 50 year or over. DOCUMENTARY SOURCE: Systematic review in Medline and PubMed with research by key words: "herpes zoster vaccine", "zoster vaccine" and "post herpetic neuralgia vaccine". SELECTION OF STUDIES: Randomized and observational studies published in English and French language have been selected by two readers. RESULTS: On 1886 articles identified, 62 studies were included in this systematic review of which 21 randomized trials, 21 observational studies, and 17 medico-economic studies concerned the unadjuvanted vaccine. Considered studies showed an effectiveness of 50% against herpes zoster and 60% on post-herpetic neuralgia incidence of the unadjuvanted vaccine. Five randomized controlled studies were identified for the adjuvanted vaccine. The overall effectiveness of this vaccine was > 90% whatever the age of subjects including those over age 70 and 80. The medico-economic studies conducted in many countries have shown that vaccine policies were beneficial in individuals aged 60 years or over. LIMITATION OF THE WORK: Most of data of effectiveness, and tolerance result from 2 large controlled studies only (SPS and ZEST) for the unadjuvanted vaccine and only one for the adjuvanted vaccine. CONCLUSION: Despite controversy and few uncertainties, the vaccine significantly reduces herpes zoster and its complication incidence. In terms of public health objectives, it reduces the burden of the disease and has a positive medico-economic impact. Preliminary data concerning the adjuvanted vaccine, whilst very promising, are still too limited. Up to now, no group of people with particularly high risk of herpes zoster-related complication who will beneficiate the most of the vaccination has been identified yet and only an age criteria has been considered for the recommendation.

Air services on thin routes : Regional versus low-cost airlines

An examination of the impact in the US and EU markets of two major innovations in the provision of air services on thin routes - regional jet technology and the low-cost business model - reveals significant differences. In the US, regional airlines monopolize a high proportion of thin routes, whereas low-cost carriers are dominant on these routes in Europe. Our results have different implications for business and leisure travelers, given that regional services provide a higher frequency of flights (at the expense of higher fares), while low-cost services offer lower fares (at the expense of lower flight frequencies).