968 resultados para Accounting -- Data processing


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Tietokantoja käyttävien tietojärjestelmien kriittisyys tietoyhteiskunnan eri osille ja toiminnalle on merkittävä. Tietojenkäsittelyn jatkuvuus ja tietojärjestelmien korkea käytettävyys on pyrittävä turvaamaan mahdollisimman kattavasti joka hetkellä ja vikatilanteista on kyettävä toipumaan työskentelyn ja liiketoiminnan jatkamiseksi. Työn tarkoituksena oli selvittää erilaisia menetelmiä näiden tietokantojen jatkuvaan tiedonvarmistukseen sekä paikallisilla palvelinjärjestelmillä että tietoverkon välityksellä ylläpidettävillä varajärjestelmillä. Paikallisella hyvin suunnitellulla tiedonvarmistuksella vikaantunut tietokanta ja sen tietosisältö kyetään palauttamaan mihinkä tahansa ajanhetkeen ennen vikaantumista. Varajärjestelmät puolestaan voidaan ottaa välittömästi käyttöön kokonaisen konesalin käytön estyessä tai vikaantuessa. Lisäksi useammat konesalit ratkaisusta riippuen voivat palvella käyttäjiään samanaikaisesti tasaten tietojärjestelmän kuormaa, tarjoten lisämahdollisuuksia tietojenkäsittelyyn ja niiden avulla sama tieto voidaan tuoda lähemmäksi palvelemaan käyttäjiään. Työn mielenkiinto kohdistuu lähinnä Oracle-tietokantoja käyttävien tieto-järjestelmien tarjoamiin varmistusvaihtoehtoihin. Kyseiset tietokantajärjestelmät ovat laajassa käytössä niin yritysmaailmassa kuin julkisellakin sektorilla.

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Tutkimus käsittelee tuotekustannuslaskennan kehittämistä VAASAN Oy:ssä, joka on yksi johtavista leipomoyrityksistä Suomessa ja Baltiassa. Työn tavoitteena on kehittää tuotekustannuslaskentaa paremmin päätöksentekoa tukevaksi. Kehitystyössä otettiin huomioon laskentamallin joustavuuden säilyminen. Kehitystarpeet selvitettiin tuotekustannuslaskennan nykytilaanalyysillä sekä käyttäjäryhmien tietotarvekartoituksella. Kehityksen ohjaamiseen sovellettiin kustannustiedon laadukkuuden teorioita sekä riskienhallinnan työkalua. Lähtökohtana oli varsin hajautetusti toteutettu tuotekustannuslaskenta, minkä luotettavuuden ongelma tiedostettiin. Työn päätteeksi tuotekustannuslaskenta keskitetään. Keskittämisen tuoma tilaisuus halutaan käyttää mahdollisimman tehokkaasti hyödyksi kustannuslaskennan kehittämisessä. Ennen keskittämistä tulee tuotekustannuslaskenta johdonmukaistaa eri leipomoiden välillä. Tässä työssä kartoitettiin kehityskohteet sekä esitetään toimintamalli tai –ehdotus tärkeimpien kehityskohteiden ratkaisemiseksi. Tärkeimmät kehityskohteet löydettiin jäsentämällä ja priorisoimalla kehityskohteet. Tuotekustannuslaskentaa kehitettiin paremmin päätöksentekoa tukevaksi, johdonmukaisemmaksi, luotettavammaksi sekä sen käytettävyyttä kehitettiin.

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App Engine on lyhenne englanninkielisistä termeistä application, sovellus ja engine, moottori. Kyseessä on Google, Inc. -konsernin toteuttama kaupallinen palvelu, joka noudattaa pilvimallin tietojenkäsittelyn periaatteita ja mahdollistaa asiakkaan oman sovelluskehityksen. Järjestelmään on mahdollista ohjelmoida itse ideoitu palvelu Internet - verkon välityksellä käytettäväksi, joko yksityisesti tai julkisesti. Kyse on siis hajautetusta palvelinjärjestelmästä, jonka tarjoaa dynaamisesti kuormitukseen sopeutuvan sovellusalustan, jossa asiakas ei vuokraa virtuaalikoneita. Myös järjestelmän tarjoama tallennuskapasiteetti on saatavilla joustavasti. Itse kandidaatintyössä syvennytään yksityiskohtaisemmin sovelluksen toteuttamiseen palvelussa, rajoitteisiin ja soveltuvuuteen. Alussa käydään läpi pilvikäsite, joista monilla tietokoneiden käyttäjillä on epäselvä käsitys. Erilaisia kokonaisuuksia voidaan luoda erittäin monella tavalla, joista rajaamme käsittelyn kohteeksi toteuttamiskelpoiset yleiset ratkaisut.

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Reaktorisydämen valvonnalla varmistetaan, että polttoaineelta vaaditut termiset marginaalit toteutuvat ja polttoaineen suojakuori säilyy ehjänä. Olkiluodon kiehutusvesilaitoksen nykyinen sydämen valvontajärjestelmä koostuu SIMULATE-3-sydänsimulaattoriohjelmasta, reaktorisydämen instrumentoinnista, termisen tehon laskentaohjelmasta, tiedonkeruuohjelmista ja käynnistysautomatiikasta. Uusi järjestelmä koostuu näiden lisäksi GARDEL-ohjelmasta, joka on kehitetty kevytvesireaktoreiden sydämen käytön suunnitteluun ja valvontaan. GARDEL käyttää laskentaan samoja ohjelmia, jotka ovat jo Olkiluodon kiehutusvesilaitoksella käytössä. Tämän työn tarkoituksena oli verrata nykyistä ja uutta sydämen valvontajärjestelmää Olkiluodon kiehutusvesilaitoksella. Työssä tutkittiin LPRM-detektorien kalibroinnin jälkeisen datan käsittelyä, palamapäivitystä, stabiilisuuslaskentaa ja adaptiivisia menetelmiä. Järjestelmien vertailuun käytettiin Olkiluoto 2 -laitosyksiköltä käyttöjaksolta 31 (2011–2012) saatuja laskentuloksia. Tulosten perusteella havaittiin uuden järjestelmän laskennassa yksittäisiä virheitä, jotka tulee korjata. Lisäksi uuden järjestelmän toiminnasta tarvitaan lisäselvitystä.

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In this thesis mainly long quasi-periodic solar oscillations in various solar atmospheric structures are discussed, based on data obtained at several wavelengths, focussing, however, mainly on radio frequencies. Sunspot (Articles II and III) and quiet Sun area (QSA) (Article I) oscillations are investigated along with quasi-periodic pulsations (QPP) in a flaring event with wide-range radio spectra (Article IV). Various oscillation periods are detected; 3–15, 35–70 and 90 minutes (QSA), 10-60 and 80-130 minutes (in sunspots at various radio frequencies), 3-5, 10-23, 220-240, 340 and 470 minutes (in sunspots at photosphere) and 8-12 and 15-17 seconds (in a solar flare at radio frequencies). Some of the oscillation periods are detected for the first time, while some of them have been confirmed earlier by other research groups. Solar oscillations can provide more information on the nature of various solar structures. This thesis presents the physical mechanisms of some solar structure oscillations. Two different theoretical approaches are chosen; magnetohydrodynamics (MHD) and the shallow sunspot model. These two theories can explain a wide range of solar oscillations from a few seconds up to some hours. Various wave modes in loop structures cause solar oscillations (<45 minutes) both in sunspots and quiet Sun areas. Periods lasting more than 45 minutes in the sunspots (and a fraction of the shorter periods) are related to sunspot oscillations as a whole. Sometimes similar oscillation periods are detected both in sunspot area variations and respectively in magnetic field strength changes. This result supports a concept that these oscillations are related to sunspot oscillations as a whole. In addition, a theory behind QPPs at radio frequencies in solar flares is presented. The thesis also covers solar instrumentation and data sources. Additionally, the data processing methods are presented. As the majority of the investigations in this thesis focus on radio frequencies, also the most typical radio emission mechanisms are presented. The main structures of the Sun, which are related to solar oscillations, are also presented. Two separate projects are included in this thesis. Solar cyclicity is studied using the extensively large solar radio map archieve from Metsähovi Radio Observatory (MRO) at 37 GHz, between 1978 and 2011 (Article V) covering two full solar cycles. Also, some new solar instrumentation (Article VI) was developed during this thesis.

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Ion mobility spectrometry (IMS) is a straightforward, low cost method for fast and sensitive determination of organic and inorganic analytes. Originally this portable technique was applied to the determination of gas phase compounds in security and military use. Nowadays, IMS has received increasing attention in environmental and biological analysis, and in food quality determination. This thesis consists of literature review of suitable sample preparation and introduction methods for liquid matrices applicable to IMS from its early development stages to date. Thermal desorption, solid phase microextraction (SPME) and membrane extraction were examined in experimental investigations of hazardous aquatic pollutants and potential pollutants. Also the effect of different natural waters on the extraction efficiency was studied, and the utilised IMS data processing methods are discussed. Parameters such as extraction and desorption temperatures, extraction time, SPME fibre depth, SPME fibre type and salt addition were examined for the studied sample preparation and introduction methods. The observed critical parameters were extracting material and temperature. The extraction methods showed time and cost effectiveness because sampling could be performed in single step procedures and from different natural water matrices within a few minutes. Based on these experimental and theoretical studies, the most suitable method to test in the automated monitoring system is membrane extraction. In future an IMS based early warning system for monitoring water pollutants could ensure the safe supply of drinking water. IMS can also be utilised for monitoring natural waters in cases of environmental leakage or chemical accidents. When combined with sophisticated sample introduction methods, IMS possesses the potential for both on-line and on-site identification of analytes in different water matrices.

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This thesis examines the effect of operating leverage and financial leverage on the value premium in the Finnish stock markets 2002-2012. The purpose of the thesis is to examine whether operating leverage and financial leverage affect firm`s BE/ME and stock returns. The accounting data has been collected from Amadeus database and market-based data from the Datastream database. Sample used in this thesis covers years from 1998 to 2012. This thesis confirms the findings of previous research of tight connection between operating leverage and BE/ME and reinforces the findings of previous research that relation between financial leverage and BE/ME is not robust. In turn, relation between operating leverage, BE/ME and stock returns is not clearly perceived during the 2002-2012 period in the Finnish stock markets.

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The aim of this study was to contribute to the current knowledge-based theory by focusing on a research gap that exists in the empirically proven determination of the simultaneous but differentiable effects of intellectual capital (IC) assets and knowledge management (KM) practices on organisational performance (OP). The analysis was built on the past research and theoreticised interactions between the latent constructs specified using the survey-based items that were measured from a sample of Finnish companies for IC and KM and the dependent construct for OP determined using information available from financial databases. Two widely used and commonly recommended measures in the literature on management science, i.e. the return on total assets (ROA) and the return on equity (ROE), were calculated for OP. Thus the investigation of the relationship between IC and KM impacting OP in relation to the hypotheses founded was possible to conduct using objectively derived performance indicators. Using financial OP measures also strengthened the dynamic features of data needed in analysing simultaneous and causal dependences between the modelled constructs specified using structural path models. The estimates were obtained for the parameters of structural path models using a partial least squares-based regression estimator. Results showed that the path dependencies between IC and OP or KM and OP were always insignificant when analysed separate to any other interactions or indirect effects caused by simultaneous modelling and regardless of the OP measure used that was either ROA or ROE. The dependency between the constructs for KM and IC appeared to be very strong and was always significant when modelled simultaneously with other possible interactions between the constructs and using either ROA or ROE to define OP. This study, however, did not find statistically unambiguous evidence for proving the hypothesised causal mediation effects suggesting, for instance, that the effects of KM practices on OP are mediated by the IC assets. Due to the fact that some indication about the fluctuations of causal effects was assessed, it was concluded that further studies are needed for verifying the fundamental and likely hidden causal effects between the constructs of interest. Therefore, it was also recommended that complementary modelling and data processing measures be conducted for elucidating whether the mediation effects occur between IC, KM and OP, the verification of which requires further investigations of measured items and can be build on the findings of this study.

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This article aims to offer three contributions to the debate on the recent performance of the Brazilian economy. First, it presents approximate quarterly figures for the Brazilian private investment beginning in 1995. Second, it presents estimates of the Brazilian "investment function" which are robust to the presence of structural breaks. Third, it discusses the sensitivity of private investment to increases in the gross aggregate tax rate. Estimates based on national accounting data prior to march 2007 seem to indicate that an increase of 1% of GDP in the tax rate is associated with a reduction of 1% in private investment.

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This paper explores behavioral patterns of web users on an online magazine web-site. The goal of the study is to first find and visualize user paths within the data generated during collection, and to identify some generic behavioral typologies of user behavior. To form a theoretical foundation for processing data and identifying behavioral ar-chetypes, the study relies on established consumer behavior literature to propose typologies of behavior. For data processing, the study utilizes methodologies of ap-plied cluster analysis and sequential path analysis. Utilizing a dataset of click stream data generated from the real-life clicks of 250 ran-domly selected website visitors over a period of six weeks. Based on the data collect-ed, an exploratory method is followed in order to find and visualize generally occur-ring paths of users on the website. Six distinct behavioral typologies were recog-nized, with the dominant user consuming mainly blog content, as opposed to editori-al content. Most importantly, it was observed that approximately 80% of clicks were of the blog content category, meaning that the majority of web traffic occurring in the site takes place in content other than the desired editorial content pages. The out-come of the study is a set of managerial recommendations for each identified behavioral archetype.

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Tämän kandidaatintutkielman tarkoituksena oli selvittää minkälaisia liiketoiminnallisia mahdollisuuksia ja haasteita Big Dataan ja sen ominaispiirteisiin liittyy, ja miten Big Data määritellään nykyaikaisesti ja ajankohtaisesti. Tutkimusongelmaa lähestyttiin narratiivisen kirjallisuuskatsauksen keinoin. Toisin sanoen tutkielma on hajanaisen tiedon avulla koostettu yhtenäinen katsaus nykytilanteeseen. Lähdeaineisto koostuu pääosin tieteellisistä artikkeleista, mutta käytössä oli myös oppikirjamateriaalia, konferenssijulkaisuja ja uutisartikkeleja. Tutkimuksessa käytetyt akateemisen kirjallisuuden lähteet sisälsivät keskenään paljon samankaltaisia näkemyksiä tutkimusaihetta kohtaan. Niiden perusteella muodostettiin kaksi taulukkoa havaituista mahdollisuuksista ja haasteista, ja taulukoiden rivit nimettiin niitä kuvaavien ominaispiirteiden mukaan. Tutkimuksessa liiketoiminnalliset mahdollisuudet ja haasteet jaettiin viiteen pääkategoriaan ja neljään alakategoriaan. Tutkimus toteutettiin liiketoiminnan näkökulmasta, joten siinä sivuutettiin monenlaisia Big Datan teknisiä aspekteja. Tutkielman luonne on poikkitieteellinen, ja sen avulla pyritään havainnoimaan tämän hetken yhtä uusinta tietojenkäsittelykäsittelytieteiden termiä liiketoiminnallisessa kontekstissa. Tutkielmassa Big Dataan liittyvillä ominaispiirteillä todettiin olevan mahdollisuuksia, jotka voitiin jaotella korrelaatioiden havaitsemisen perusteella markkinoiden tarkemman segmentoinnin mahdollisuuksiin ja päätöksenteon tukena toimimiseen. Reaaliaikaisen seurannan mahdollisuudet perustuvat Big Datan nopeuteen ja kokoon, eli sen jatkuvaan kasvuun. Ominaispiirteisiin liittyvät haasteet voidaan jakaa viiteen kategoriaan, joista osa liittyy toimintaympäristöön ja osa organisaation sisäiseen toimintaan.

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This case study examines the impact of a computer information system as it was being implemented in one Ontario hospital. The attitudes of a cross section of the hospital staff acted as a barometer to measure their perceptions of the implementation process. With The Mississauga Hospital in the early stages of an extensive computer implementation project, the opportunity existed to identify staff attitudes about the computer system, overall knowledge and compare the findings with the literature. The goal of the study was to develop a greater base about the affective domain in the relationship between people and the computer system. Eight exploratory questions shaped the focus of the investigation. Data were collected from three sources: a survey questionnaire, focused interviews, and internal hospital documents. Both quantitative and qualitative data were analyzed. Instrumentation in the study consisted of a survey distributed at two points in time to randomly selected hospital employees who represented all staff levels.Other sources of data included hospital documents, and twenty-five focused interviews with staff who replied to both surveys. Leavitt's socio-technical system, with its four subsystems: task, structure, technology, and people was used to classify staff responses to the research questions. The study findings revealed that the majority of respondents felt positive about using the computer as part of their jobs. No apparent correlations were found between sex, age, or staff group and feelings about using the computer. Differences in attitudes, and attitude changes were found in potential relationship to the element of time. Another difference was found in staff group and perception of being involved in the decision making process. These findings and other evidence about the role of change agents in this change process help to emphasize that planning change is one thing, managing the transition is another.

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This study examined nurses' attitudes toward computers before training and 2 months after training. A quantitative approach and a nonexperimental survey design were used in this study. Stronge and Brodt's (1985) instrument, Nurses' Attitudes Toward Computerization Questionnaire, was used to assess 27 nurses' attitudes prior to and 2 months after computer training. Demographic variables also were collected on the questionnaires. The results of this study showed that, overall, nurses had positive attitudes towards computers in both questionnaires. The results of the first questionnaire were consistent with other studies. There were no studies that involved a follow-up questionnaire using Stronge and Brodt's (1985) instrument. Attitude scores of Questionnaire 2 were higher than attitude scores of Questionnaire 1. More time for nursing tasks, less time for quality patient care, and threat to job security questions were found to be statistically significant. This study found no statistical significance between attitudes and demographic variables. Younger nurses a~d nurses with fewer years of computer experience were most likely to exhibit positive attitudes. Implications for practice and future research were discussed. Some limitations were identified and discussed.

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A simple, low-cost concentric capillary nebulizer (CCN) was developed and evaluated for ICP spectrometry. The CCN could be operated at sample uptake rates of 0.050-1.00 ml min'^ and under oscillating and non-oscillating conditions. Aerosol characteristics for the CCN were studied using a laser Fraunhofter diffraction analyzer. Solvent transport efficiencies and transport rates, detection limits, and short- and long-term stabilities were evaluated for the CCN with a modified cyclonic spray chamber at different sample uptake rates. The Mg II (280.2nm)/l\/lg 1(285.2nm) ratio was used for matrix effect studies. Results were compared to those with conventional nebulizers, a cross-flow nebulizer with a Scott-type spray chamber, a GemCone nebulizer with a cyclonic spray chamber, and a Meinhard TR-30-K3 concentric nebulizer with a cyclonic spray chamber. Transport efficiencies of up to 57% were obtained for the CCN. For the elements tested, short- and long-term precisions and detection limits obtained with the CCN at 0.050-0.500 ml min'^ are similar to, or better than, those obtained on the same instrument using the conventional nebulizers (at 1.0 ml min'^). The depressive and enhancement effects of easily ionizable element Na, sulfuric acid, and dodecylamine surfactant on analyte signals with the CCN are similar to, or better than, those obtained with the conventional nebulizers. However, capillary clog was observed when the sample solution with high dissolved solids was nebulized for more than 40 min. The effects of data acquisition and data processing on detection limits were studied using inductively coupled plasma-atomic emission spectrometry. The study examined the effects of different detection limit approaches, the effects of data integration modes, the effects of regression modes, the effects of the standard concentration range and the number of standards, the effects of sample uptake rate, and the effect of Integration time. All the experiments followed the same protocols. Three detection limit approaches were examined, lUPAC method, the residual standard deviation (RSD), and the signal-to-background ratio and relative standard deviation of the background (SBR-RSDB). The study demonstrated that the different approaches, the integration modes, the regression methods, and the sample uptake rates can have an effect on detection limits. The study also showed that the different approaches give different detection limits and some methods (for example, RSD) are susceptible to the quality of calibration curves. Multicomponents spectral fitting (MSF) gave the best results among these three integration modes, peak height, peak area, and MSF. Weighted least squares method showed the ability to obtain better quality calibration curves. Although an effect of the number of standards on detection limits was not observed, multiple standards are recommended because they provide more reliable calibration curves. An increase of sample uptake rate and integration time could improve detection limits. However, an improvement with increased integration time on detection limits was not observed because the auto integration mode was used.

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This thesis describes research in which genetic programming is used to automatically evolve shape grammars that construct three dimensional models of possible external building architectures. A completely automated fitness function is used, which evaluates the three dimensional building models according to different geometric properties such as surface normals, height, building footprint, and more. In order to evaluate the buildings on the different criteria, a multi-objective fitness function is used. The results obtained from the automated system were successful in satisfying the multiple objective criteria as well as creating interesting and unique designs that a human-aided system might not discover. In this study of evolutionary design, the architectures created are not meant to be fully functional and structurally sound blueprints for constructing a building, but are meant to be inspirational ideas for possible architectural designs. The evolved models are applicable for today's architectural industries as well as in the video game and movie industries. Many new avenues for future work have also been discovered and highlighted.