Accounting system for activity standard costs formulation in ERP environment

Toiminnanohjausjärjestelmän implementointi ja sen mukanaan tuomat muutokset tuotekustannuslaskentaan asettavat haasteita yritykselle. Metallitoimialalla toimivassa yrityksessä on havaittu samat haasteet implementoitaessa SAP R/3 toiminnanohjausjärjestelmää ja sen tuotekustannuslaskentatoiminnallisuutta. SAP R/3 tuotekustannuslogiikka tarvitsee tietoa järjestelmän ulkopuolelta, minkä huomioimatta jättäminen vaikuttaa suoraan laskentatarkkuuteen. Diplomityössä kehitetään sekä standardoitu prosessi että laskentajärjestelmä, joiden avulla pystytään laskemaan tarvittavat niin toimintokustannukset eri teräspalvelukeskuksen kuormituspisteille kuin kustannustenvyörytysarvot. Lasketut arvot muodostavat tarvittavat tekijät SAP R/3 tuotekustannuslaskennan master dataan. Tavoitteena on edesauttaa läpinäkyvän kustannustiedon muodostumista. Diplomityö pohjautuu ns. vesiputousmalliin (SDLC). Ensin tunnistetaan reunaehdot ympäristöstä, jossa tuotekustannuslaskenta toteutetaan. Tämä asettaa joustamattomia komponentteja kehitettävälle laskentajärjestelmälle. Joustavat komponentit sen sijaan antavat vapautta laskentajärjestelmälle. Yhdistämällä joustamattomat ja joustavat komponentit saavutetaan järjestelmä, jolla voidaan täydentää SAP R/3 tuotekustannuslaskennan puutteellisuutta.

Application Size Optimisation in Mobile Environment

Työssä tutkitaan menetelmiä, käytäntöjä ja oliosuunnittelumalleja jotka johtavat ohjelmistojen koon pienentymiseen. Työssä tutkitaan konkreettisia keinoja ohjelmistojen koon optimointiin Symbian-alustalla. Työ keskityy C++ ohjelmistoihin jotka on suunniteltu toimimaan matkapuhelimissa ja muissa langattomissa laitteissa. Työssä esitellään, analysoidaan ja optimoidaan todellinen, loppukäyttäjille suunnattu, langaton sovellus. Käytetyt optimointimenetelmät sekä saadut tulokset esitellään ja analysoidaan. Esimerkkisovelluksen toteuttamisesta kertyvien kokemusten perusteella esitetään suosituksia langattomaan sovelluskehitykseen. Hyvän teknisen arkkitehtuurisuunnitelman todettiin olevan merkittävässä roolissa. C++ -kielen luokkaperinnän huomattiin yllättäen olevan suurin ohjelmatiedostojen kokoon vaikuttava tekijä Symbian-käyttöjärjestelmässä. Pienten ohjelmien tuottamisessa vaaditaan taitoa ja kurinalaisuutta. Ohjelmistokehittäjien asenteet ovat yleensä suurin este sille. Monet ihmiset eivät vain välitä kirjoittaminen ohjelmiensa koosta.

STACK OVERWRITING ATTACKS AND DEFENCES IN UNIX ENVIRONMENT

Työn tarkoituksena on tutkia pinon ylikirjoitukseen perustuvien hyökkäysten toimintaa ja osoittaa kokeellisesti nykyisten suojaustekniikoiden olevan riittämättömiä. Tutkimus suoritetaan testaamalla miten valitut tietoturvatuotteet toimivat eri testitilanteissa. Testatut tuotteet ovat Openwall, PaX, Libsafe 2.0 ja Immunix 6.2. Testaus suoritetaan pääasiassa RedHat 7.0 ympäristössä testiohjelman avulla. Testeissä mitataan sekä tuotteiden kyky havaita hyökkäyksiä että niiden nopeusvaikutukset. Myös erityyppisten hyökkäysten ja niitä vastaan kehitettyjen metodien toimintaperiaatteet esitellään seikkaperäisesti ja havainnollistetaan yksinkertaistetuilla esimerkeillä. Esitellyt tekniikat sisältävät puskurin ylivuodot, laittomat muotoiluparametrit, loppumerkittömät merkkijonot ja taulukoiden ylivuodot. Testit osoittavat, etteivät valitut tuotteet estä kaikkia hyökkäyksiä, joten lopuksi perehdytään myös vahinkojen minimointiin onnistuneiden hyökkäysten varalta.

Maintenance and development of supplier relationships in an environment of irregular demand

The main target of the study was to find ideas for maintenance and development of supplier relations in irregular business environment. The other aim was to find out the suppliers’ opinions concerning the case company and the relationship between the companies. The study was conducted by using both qualitative and quantitative research methods. A mail survey was used to find out supplier opinions and an interview to find out suppliers’ ideas for relationship maintenance and development. It was found out that the use of relational elements is essential in the relationship maintenance in an irregular environment. In development of supplier relations the company should make better use of its suppliers’ potential, assure better flow of information and utilize the possibilities of Supplier Relationship Management.

Context exchange between devices in mobile environment

Context awareness is emerging on mobile devices. Context awareness can be used to improve usability of a mobile device. Context awareness is particularly important on mobile devices due the limitations they have. At first in this work, a literature review on context awareness and mobile environment is made. For aiding context awareness there exist an implementation of a Context Framework for Symbian S60 devices. It provides a possibility for exchanging the contexts inside the device between the client applications of the local Context Framework. The main contribution of this thesis is to design and implement an enhancement to the S60 Context Framework for providing possibility to exchange context over device boundaries. Using the implemented Context Exchange System, the context exchange is neither depending on the type of the context nor the type of the client. In addition, the clients and the contexts can reside on any interconnected device. The usage of the system is independent of the programming language since in addition to using only Symbian C++ function interfaces it can also be utilized using XML scripts. The Meeting Sniffer application, which uses the Context Exchange System, was also developed in this work. Using this application, it is possible to recognize a meeting situation and suggest device profile change to a user.

Program hosting in communications environment with Reactor and thread pool approach

In this thesis concurrent communication event handling is implemented using thread pool approach. Concurrent events are handled with a Reactor design pattern and multithreading is implemented using a Leader/Followers design pattern. Main focus is to evaluate behaviour of implemented model by different numbers of concurrent connections and amount of used threads. Furthermore, model feasibility in a PeerHood middleware is evaluated. Implemented model is evaluated with created test environment which enables concurrent message sending from multiple connections to the system under test. Messages round trip times are measured in the tester application. In the evaluation processing delay into system is simulated and influence of delay to the average round trip time is analysed.

Sustaining competitive advantage in changing environment: Case small and medium sized sawmills

The aim of this study is to examine how small and medium sized (SME) sawmills sustain their competitive advantage in the changing environment. Firstly, this study researches what changes affect SME sawmills’ competitiveness and what factors construct their competitive advantage. Secondly, this study examines how SME sawmills sustain their competitive advantage in the future and how agile and flexible they are. The theoretical part of this study represents the existing literature related to changes and competitive advantage in changing situations. The empirical part was executed as a qualitative research and it consists of thematic interviews with two SME sawmills. The results of the study indicate that several change factors affect the competitiveness of SME sawmills and therefore it is crucial to be alert on them. SME sawmills sustain their competitive advantage in the future by specialization and by being agile.

Technical and economic analysis of irrigation of asparagus bean in protected environment

This experiment was conducted in Lavras - state of Minas Gerais (MG), Brazil, in a protected environment, and aims to estimate the irrigation depths that maximize productivity and economic returns in the cultivation of asparagus bean and analyze the economic viability of irrigation management. The experimental delineation was randomized blocks with five treatments and four replications. The treatments consisted of five drip irrigation depths: 40, 70, 100, 130 and 160% of water replacement depth up to field capacity. The depths of water that maximize productivity and economic returns were obtained from the regression model adjusted to productivity data, cost of product relations and water cost. The economic viability was achieved on the benefit/cost ratio basis. The depth with the maximum economic return was estimated in 434.4mm, with a productivity of 35,160.6kg ha-1, which is economically viable for the cultivation of asparagus bean, with a expected profitability of R$ 1.70 for every real invested.

Challenges in scaling agile software development in offshoring environment

Corporate decision to scale Agile Software development methodologies in offshoring environment has been obstructed due to possible challenges in scaling agile as agile methodologies are regarded to be suitable for small project and co-located team only. Although model such as Agile Scaling Model (ASM) has been developed for scaling Agile with different factors, inabilities of companies to figure out challenges and addressing them lead to failure of project rather than gaining the benefits of using agile methodologies. This failure can be avoided, when scaling agile in IT offshoring environment, by determining key challenges associated in scaling agile in IT offshoring environment and then preparing strategies for addressing those key challenges. These key challenges in scaling agile with IT offshoring environment can be determined by studying issues related with Offshoring and Agile individually and also considering the positive impact of agile methodology in offshoring environment. Then, possible strategies to tackle these key challenges are developed according to the nature of individual challenges and utilizing the benefits of different agile methodologies to address individual situation. Thus, in this thesis, we proposed strategy of using hybrid agile method, which is increasing trend due to adaptive nature of Agile. Determination of the key challenges and possible strategies for tackling those challenges are supported with the survey conducted in the researched organization.

Identification and application of bile metabolites to assess the exposure of fish to pharmaceuticals in the environment

Thousands of tons of pharmaceuticals are consumed yearly worldwide. Due to the continuous and increasing consumption and their incomplete elimination in wastewater treatment plants (WWTP), pharmaceuticals and their metabolites can be detected in receiving waters, although at low concentrations (ng to low μg/L). As bioactive molecules the presence of pharmaceuticals in the aquatic environment must be considered potentially hazardous for the aquatic organisms. In this thesis, the biotransformation and excretion of pharmaceuticals in fish was studied. The main biotransformation pathways of three anti‐inflammatory drugs, diclofenac, naproxen and ibuprofen, in rainbow trout were glucuronidation and taurine conjugation of the parent compounds and their phase I metabolites. The same metabolites were present in fish bile in aquatic exposures as in fish dosed with intraperitoneal injection. Higher bioconcentration factor in bile (BCFbile) was found for ibuprofen when compared to diclofenac and naproxen. Laboratory exposure studies were followed by a study of uptake of pharmaceuticals in a wild fish population living in lake contaminated with WWTP effluents. Of the analyzed 17 pharmaceuticals and six phase I metabolites, only diclofenac, naproxen and ibuprofen was present in bream and roach bile. It was shown, that diclofenac, naproxen and ibuprofen excreted by the liver can be found in rainbow trout and in two native fish species living in the receiving waters. In the bream and roach bile, the concentrations of diclofenac, naproxen and ibuprofen were roughly 1000 times higher than those found in the lake water, while in the laboratory exposures, the bioconcentration of the compounds and their metabolites in rainbow trout bile were at the same level as in wild fish or an order of magnitude higher. Thus, the parent compounds and their metabolites in fish bile can be used as a reliable biomarker to monitor the exposure of fish to environmental pharmaceuticals present in water receiving discharges from WWTPs.

Consumers' opinions on scent marketing usage in retail environment

Tutkielman tarkoituksena on tutkia suomalaisten kuluttajien mielipiteitä ja käsityksiä tuoksumarkkinoinnin käytöstä vähittäistavarakauppa olosuhteissa. Tutkielma keskittyy tuoksumarkkinoinnin kahteen pääasialliseen osa-alueeseen vähittäistavarakaupassa; tuoksumarkkinointiin osana brändäystä ja tuoksumarkkinoinnin alitajuntaiseen käyttöön. Tutkielma on laadullinen tutkimus. Aineisto kerättiin viideltä suomalaiselta kuluttajalta ja aineistonkeruumenetelmänä toimi haastattelu. Tutkimuksen tulokset osoittavat kuluttajien mielipiteiden olevan positiivisia tuoksumarkkinoinnin käyttöä kohtaan. Tuloksien mukaan kuluttajat suosivat tuoksumarkkinoinnin käyttöä ennemmin brändäyksessä kuin tuoksumarkkinoinnin alitajuista käyttöä. Tuoksumarkkinoinnin alitajuista käyttöä ei kuitenkaan todettu täysin negatiiviseksi, sillä kuluttajat uskovat, että ostopäätös tehdään perustuen tärkeämpiin asioihin kuin tuoksuun, kuten esimerkiksi tuotteen hintaan perustuen. Kuluttajat uskovat, että alitajuisella käytöllä ei ole suurta vaikutusta asiakkaan ostopäätökseen muulloin kuin joissakin yksittäisissä heräteostoksissa.

Quantification of Toxin Biosynthesis Genes In Cyanobacteria and Dinoflagellates - Genetic Factors as Predictors of Toxin Production in the Environment

Harmful algal blooms (HABs) are events caused by the massive proliferation of microscopic, often photosynthetic organisms that inhabit both fresh and marine waters. Although HABs are essentially a natural phenomenon, they now cause worldwide concern. Recent anthropogenic effects, such as climate change and eutrophication via nutrient runoff, can be seen in their increased prevalence and severity. Cyanobacteria and dinoflagellates are often the causative organisms of HABs. In addition to adverse effects caused by the sheer biomass, certain species produce highly potent toxic compounds: hepatotoxic microcystins are produced exclusively by cyanobacteria and neurotoxic saxitoxins, also known as paralytic shellfish toxins (PSTs), by both cyanobacteria and dinoflagellates. Specific biosynthetic genes in the cyanobacterial genomes direct the production of microcystin and paralytic shellfish toxins. Recently also the first paralytic shellfish toxin gene sequences from dinoflagellate genomes have been elucidated. The public health risks presented by HABs are evident, but the monitoring and prediction of toxic events is challenging. Characterization of the genetic background of toxin biosynthesis, including that of microcystins and paralytic shellfish toxins, has made it possible to develop highly sensitive molecular tools which have shown promise in the monitoring and study of potentially toxic microalgae. In this doctoral work, toxin-specific genes were targeted in the developed PCR and qPCR assays for the detection and quantification of potentially toxic cyanobacteria and dinoflagellates in the environment. The correlation between the copy numbers of the toxin biosynthesis genes and toxin production were investigated to assess whether the developed methods could be used to predict toxin concentrations. The nature of the correlation between gene copy numbers and amount of toxin produced varied depending on the targeted gene and the producing organism. The combined mcyB copy numbers of three potentially microcystin-producing cyanobacterial genera showed significant positive correlation to the observed total toxin production. However, the presence of PST-specific sxtA, sxtG, and sxtB genes of cyanobacterial origin was found to be a poor predictor of toxin production in the studied area. Conversely, the dinoflagellate sxtA4 was a good qualitative indicator of a neurotoxic bloom both in the laboratory and in the field, and population densities reflected well the observed toxin concentrations. In conclusion, although the specificity of each potential targeted toxin biosynthesis gene must be assessed individually during method development, the results obtained in this doctoral study support the use of quantitative PCR -based approaches in the monitoring of toxic cyanobacteria and dinoflagellates.

Instructor support for self-directed learning in higher education

This study addressed the problem of instructor support for self-directed learning, specifically, learner-directed program planning, within a classroom setting in higher education. A combination of survey, interview, document analysis, and observation was used to assess and evaluate the attitudes and practices of a sample of full-time faculty at an Ontario university. Eighty-seven percent of the study sample reported instructional beliefs, values, and expectations that were not supportive of self-directed learning, especially in terms of student participation in program planning. Planning was seen as the responsibility of the instructor. Instructors were least open to student participation in the planning of the evaluation of learning. However, there was considerable stated support for other of the basic principles of adult education. The remaining 13% of the study sample reported instructional beliefs, values, and expectations that were fully supportive of self-directed learning. Instructional practices were analyzed in relation to the instructors' stated beliefs. Although practices reflected, in many instances, instructors' statements of support, there were some significant discrepancies between apparent support for the concept of self-directed learning and actual classroom practice. Both beliefs and practice were compared to a research model of self-directed learning. Most instructors did not have a concept of self-directed learning as comprehensive as that described in the research model. Instructor support for self-directed learning was profoundly influenced by the university setting. It was concluded that more strenuous attempts to research, enhance, and promote instructional and institutional support for self-directed learning in higher education are warranted.

Fast imaging of laser-blow-off plume:Lateral confinement in ambient environment

The dynamics of plasma plume, formed by the laser-blow-off of multicomponent LiF-C thin film under various ambient pressures ranging from high vacuum to argon pressure of 3 Torr, has been studied using fast imaging technique. In vacuum, the plume has ellipsoidal shape. With the increase in the ambient pressure, sharp plume boundary is developed showing a focusing-like confinement in the lateral space behavior in the front end, which persists for long times. At higher ambient pressure (> 10−1 Torr ), structures are developed in the plasma plume due to hydrodynamic instability/turbulences.