Sanat kivettyvät kaupungiksi

Tutkimuksessa selvitetään, mitkä ovat Helsingin kaupunkisuunnittelua koskevat tärkeimmät puhetavat, miten kaupunkisuunnittelijat ymmärtävät ne ja miten ne konkretisoituvat kaupunkisuunnitteluksi. Tarkoituksena on tuottaa ajankohtaista tietoa Helsingin kaupunkisuunnittelun toimintaympäristöstä, kuvata suunnittelun prosessia siihen osallistuvien henkilöiden näkökulmasta sekä analysoida vallitsevia suunnitteluideologioita ja -ihanteita. Tutkimusta varten haastateltiin 15 kaupunkisuunnitteluun osallistuvaa keskeistä henkilöä.

Tuloverotuksen reaalinen muuttuminen Suomessa : Kuusikymmentä vuotta verojen vuoristorataa

The study seeks to find out whether the real burden of the personal taxation has increased or decreased. In order to determine this, we investigate how the same real income has been taxed in different years. Whenever the taxes for the same real income for a given year are higher than for the base year, the real tax burden has increased. If they are lower, the real tax burden has decreased. The study thus seeks to estimate how changes in the tax regulations affect the real tax burden. It should be kept in mind that the progression in the central government income tax schedule ensures that a real change in income will bring about a change in the tax ration. In case of inflation when the tax schedules are kept nominally the same will also increase the real tax burden. In calculations of the study it is assumed that the real income remains constant, so that we can get an unbiased measure of the effects of governmental actions in real terms. The main factors influencing the amount of income taxes an individual must pay are as follows: - Gross income (income subject to central and local government taxes). - Deductions from gross income and taxes calculated according to tax schedules. - The central government income tax schedule (progressive income taxation). - The rates for the local taxes and for social security payments (proportional taxation). In the study we investigate how much a certain group of taxpayers would have paid in taxes according to the actual tax regulations prevailing indifferent years if the income were kept constant in real terms. Other factors affecting tax liability are kept strictly unchanged (as constants). The resulting taxes, expressed in fixed prices, are then compared to the taxes levied in the base year (hypothetical taxation). The question we are addressing is thus how much taxes a certain group of taxpayers with the same socioeconomic characteristics would have paid on the same real income according to the actual tax regulations prevailing in different years. This has been suggested as the main way to measure real changes in taxation, although there are several alternative measures with essentially the same aim. Next an aggregate indicator of changes in income tax rates is constructed. It is designed to show how much the taxation of income has increased or reduced from one year to next year on average. The main question remains: How aggregation over all income levels should be performed? In order to determine the average real changes in the tax scales the difference functions (difference between actual and hypothetical taxation functions) were aggregated using taxable income as weights. Besides the difference functions, the relative changes in real taxes can be used as indicators of change. In this case the ratio between the taxes computed according to the new and the old situation indicates whether the taxation has become heavier or easier. The relative changes in tax scales can be described in a way similar to that used in describing the cost of living, or by means of price indices. For example, we can use Laspeyres´ price index formula for computing the ratio between taxes determined by the new tax scales and the old tax scales. The formula answers the question: How much more or less will be paid in taxes according to the new tax scales than according to the old ones when the real income situation corresponds to the old situation. In real terms the central government tax burden experienced a steady decline from its high post-war level up until the mid-1950s. The real tax burden then drifted upwards until the mid-1970s. The real level of taxation in 1975 was twice that of 1961. In the 1980s there was a steady phase due to the inflation corrections of tax schedules. In 1989 the tax schedule fell drastically and from the mid-1990s tax schedules have decreased the real tax burden significantly. Local tax rates have risen continuously from 10 percent in 1948 to nearly 19 percent in 2008. Deductions have lowered the real tax burden especially in recent years. Aggregate figures indicate how the tax ratio for the same real income has changed over the years according to the prevailing tax regulations. We call the tax ratio calculated in this manner the real income tax ratio. A change in the real income tax ratio depicts an increase or decrease in the real tax burden. The real income tax ratio declined after the war for some years. In the beginning of the 1960s it nearly doubled to mid-1970. From mid-1990s the real income tax ratio has fallen about 35 %.

Enhancing Physics Education in the National Defence University : A design based research approach in the production of learning material

This research is connected with an education development project for the four-year-long officer education program at the National Defence University. In this curriculum physics was studied in two alternative course plans namely scientific and general. Observations connected to the later one e.g. student feedback and learning outcome gave indications that action was needed to support the course. The reform work was focused on the production of aligned course related instructional material. The learning material project produced a customized textbook set for the students of the general basic physics course. The research adapts phases that are typical in Design Based Research (DBR). The research analyses the feature requirements for physics textbook aimed at a specific sector and frames supporting instructional material development, and summarizes the experiences gained in the learning material project when the selected frames have been applied. The quality of instructional material is an essential part of qualified teaching. The goal of instructional material customization is to increase the product's customer centric nature and to enhance its function as a support media for the learning process. Textbooks are still one of the core elements in physics teaching. The idea of a textbook will remain but the form and appearance may change according to the prevailing technology. The work deals with substance connected frames (demands of a physics textbook according to the PER-viewpoint, quality thinking in educational material development), frames of university pedagogy and instructional material production processes. A wide knowledge and understanding of different frames are useful in development work, if they are to be utilized to aid inspiration without limiting new reasoning and new kinds of models. Applying customization even in the frame utilization supports creative and situation aware design and diminishes the gap between theory and practice. Generally, physics teachers produce their own supplementary instructional material. Even though customization thinking is not unknown the threshold to produce an entire textbook might be high. Even though the observations here are from the general physics course at the NDU, the research gives tools also for development in other discipline related educational contexts. This research is an example of an instructional material development work together the questions it uncovers, and presents thoughts when textbook customization is rewarding. At the same time, the research aims to further creative customization thinking in instruction and development. Key words: Physics textbook, PER (Physics Education Research), Instructional quality, Customization, Creativity

Enzymatic cross-linking of β-casein and its impact on digestibility and allergenicity

Protein modification via enzymatic cross-linking is an attractive way for altering food structure so as to create products with increased quality and nutritional value. These modifications are expected to affect not only the structure and physico-chemical properties of proteins but also their physiological characteristics, such as digestibility in the GI-tract and allergenicity. Protein cross-linking enzymes such as transglutaminases are currently commercially available, but also other types of cross-linking enzymes are being explored intensively. In this study, enzymatic cross-linking of β-casein, the most abundant bovine milk protein, was studied. Enzymatic cross-linking reactions were performed by fungal Trichoderma reesei tyrosinase (TrTyr) and the performance of the enzyme was compared to that of transglutaminase from Streptoverticillium mobaraense (Tgase). Enzymatic cross-linking reactions were followed by different analytical techniques, such as size exclusion chromatography -Ultra violet/Visible multi angle light scattering (SEC-UV/Vis-MALLS), phosphorus nuclear magnetic resonance spectroscopy (31P-NMR), atomic force (AFM) and matrix-assisted laser desorption/ionisation-time of flight mass spectrometry (MALDI-TOF MS). The research results showed that in both cases cross-linking of β-casein resulted in the formation of high molecular mass (MM ca. 1 350 kg mol-1), disk-shaped nanoparticles when the highest enzyme dosage and longest incubation times were used. According to SEC-UV/Vis-MALLS data, commercial β-casein was cross-linked almost completely when TrTyr and Tgase were used as cross-linking enzymes. In the case of TrTyr, high degree of cross-linking was confirmed by 31P-NMR where it was shown that 91 % of the tyrosine side-chains were involved in the cross-linking. The impact of enzymatic cross-linking of β-casein on in vitro digestibility by pepsin was followed by various analytical techniques. The research results demonstrated that enzymatically cross-linked β-casein was stable under the acidic conditions present in the stomach. Furthermore, it was found that cross-linked β-casein was more resistant to pepsin digestion when compared to that of non modified β-casein. The effects of enzymatic cross-linking of β-casein on allergenicity were also studied by different biochemical test methods. On the basis of the research results, enzymatic cross-linking decreased allergenicity of native β-casein by 14 % when cross-linked by TrTyr and by 6 % after treatment by Tgase. It can be concluded that in addition to the basic understanding of the reaction mechanism of TrTyr on protein matrix, the research results obtained in this study can have high impact on various applications like food, cosmetic, medical, textile and packing sectors.

Hyvän kuntoutuskäytännön perusta.Käytännön ja tutkimustiedon analyysistä suosituksiin vaikeavammaisten kuntoutuksen kehittämishankkeessa.

Laki Kelan kuntoutuksesta määrittää, että kuntoutuksen tulee olla hyvän kuntoutuskäytännön mukaista. Tämän Vaikeavammaisten kuntoutuksen kehittämishankkeeseen (VAKE) kuuluvan tutkimuksen tavoitteena oli kolmen diagnoosiryhmän – aivoverenkiertohäiriön (AVH), multippeliskleroosin (MS) ja Cerebral Palsyn (CP) – avulla kuvata Kelan järjestämän vaikeavammaisten lääkinnällisen kuntoutuksen nykytilaa, sen kehittämistarpeita ja eri kuntoutustoimenpiteiden vaikuttavuutta sekä laatia suositukset hyvästä kuntoutuskäytännöstä. Tutkimus toteutettiin laajassa tutkimusyhteistyössä vuosina 2007–2009. Kirjan toisessa osassa kuvataan AVH-, MS- ja CP-kuntoutuksen nykykäytännöt, jotka perustuvat kuntoutusalan ammattilaisille ja asiantuntijoille tehtyihin kysely- ja haastattelututkimuksiin, sekä esitellään Kelalle lähetettyjen kuntoutussuunnitelmien analyysit. Kirjan kolmas osa käsittelee kuntoutuksen arviointikäytäntöjä. Tulokset perustuvat nykykäytäntöjä selvittäneisiin kysely- ja haastatteluaineistoihin sekä vaikuttavuustutkimuksissa käytettyihin arviointimenetelmiin. Neljännessä osassa esitetään järjestelmällisiin katsauksiin perustuva vaikuttavuusnäyttö AVH-, MS- ja CP-kuntoutujien fysio-, puhe- ja toimintaterapiasta sekä MS:n osalta neuropsykologisesta kuntoutuksesta. Näytön asteen määrittely perustuu Käypä hoito -suosituksen kriteereihin. Kirjan viidennessä osassa esitetään tunnistettujen ongelmien sekä tutkimustulosten perusteella laaditut suositukset hyvistä kuntoutuskäytännöistä Kelan järjestämisvelvollisuuteen kuuluvan vaikeavammaisten lääkinnällisen kuntoutuksen osalta. Suositukset perustuvat edellä mainittuihin tutkimuksiin ja Asiakkaan äänellä -tutkimukseen. Suositusten tavoitteena on mahdollistaa tämänhetkisen tiedon mukainen asiakaslähtöinen, oikea-aikainen, oikein kohdennettu ja vaikuttava kuntoutus vaikeavammaisille kuntoutujille. Kuntoutujan sujuva ja yksilöllinen kuntoutusprosessi edellyttää suomalaisessa kuntoutusjärjestelmässä eri organisaatioiden välistä, moniammatillista sekä osaavaa yhteistyötä, kuntoutujan näkemyksen ja elämän kokonaistilanteen ymmärtämistä, joustavaa tiedonvälitystä sekä pitkäaikaista ohjausta, tukea ja seurantaa. Kuntoutuksen viitekehyksenä tulee käyttää ICF-luokitusta. Hyvien kuntoutuskäytäntöjen edelleen kehittämiseksi on saatava lisätietoa nykyisistä kuntoutuskäytännöistä, kuntoutuksen vaikuttavuudesta ja sen osoittamiseen soveltuvista arviointimenetelmistä.

Encouragement and discouragement : Essays on taxation and government expenditure

This thesis consists of an introduction to a topic of optimal use of taxes and government expenditure and three chapters analysing these themes more in depth. Chapter 2 analyses to what extent a given amount of subsidies affects the labour supply of parents. Municipal supplement to the Finnish home care allowance provides exogenous variation to labour supply decision of a parent. This kind of subsidy that is tied to staying at home instead of working is found to have fairly large effect on labour supply decisions of parents. Chapter 3 studies theoretically when it is optimal to provide publicly private goods. In the set up of the model government sets income taxes optimally and provides a private good, if it is beneficial to do so. The analysis results in an optimal provision rule according to which the good should be provided when it lowers the participation threshold into labour force. Chapter 4 investigates what happened to prices and demand when hairdressers value added tax was cut in Finland from 22 per cent to 8 per cent. The pass-through to prices was about half of the full pass-through and no clear indication of increased demand for the services or better employment situation in the sector is found.

Effect of soil tillage on erosion and nutrient transport in plough layer runoff

Yhteenveto: Viljelymenetelmien vaikutus eroosioon ja ravinteiden huuhtoutumiseen

An application of a physically based SOIL model to the Bowen ratio data

Yhteenveto: Haihdunnan mittaamisesta ja mallintamisesta peltoalueella

Water content variations of sandy soil under winter conditions

Yhteenveto: Maankosteusvaihtelut talvella hiekkamaassa

What do hydrological time series tell about climate change?

Yhteenveto: Mitä hydrologiset mallit kertovat ilmaston muutoksesta?

The thickness and volume of lake ice in Finland

Yhteenveto: Järvijään paksuus ja volyymi Suomessa jaksolla 1961-90

Ice reduction of winter discharge by watershed models

Yhteenveto: Talvivirtaamien redukointi vesistömallien avulla

The watershed simulation and forecasting system in the National Board of and the Environment

Yhteenveto: Vesistömalleihin perustuva vesistöjen seuranta- ja ennustejärjestelmä vesi- ja ympäristöhallinnossa

The Art of Adaptation : A study on the Europeanization of Finland's foreign and security policy

This study examines how Finnish foreign and security policy has been influenced by the European Union and its Common Foreign and Security Policy. It points to a growing interplay and misfit between the external expectations originating from the European level and the domestic expectations and traditional ways-of-doing-things. It is concluded that the deepening European integration in the sphere of foreign, security and defence policy has played a significant role in a number of transformations in the Finnish policies since 1995. New, more European, meanings have been attached to the key concepts of Finnish foreign and security policy. Neutrality and traditional peacekeeping have been replaced by a minimalist reading of military non-alignment and participation in crisis management operations and EU battle groups. Traditional small state identity has been recast more and more as small member stateness . At the same time Finland has entered an era of post-consensus in national foreign and security policy. A key theoretical argument in the background of the study is that collective understandings attached to European policies, when not resonating well with domestic understandings, cause adaptation pressures on domestic-level processes and may lead to changes in the way interests and identities are constructed. This means that Europeanization is principally seen as identity reconstruction. Consequently, the theoretical framework of the study builds on the Europeanization research literature and constructivist IR theory on state identity. Foreign and security policy is defined as the practice in which state identity is reproduced, and the key foreign and security policy concepts are seen as the vehicles of identity production. It is concluded that for Finland, participation in the EU s foreign, security and defence policies represents not only a tool for responding to the changes in the international security environment but also a new means of self-identification. Concerning the Finnish attempts of projecting national interests on the European security policy agenda, it is concluded that they mainly relate to the compatibility of the potential development of EU s defence dimension with the Finnish military non-alignment. Although neutrality was cast aside in the official security policy when Finland joined the EU, the analysis shows that its impact has continued in the domestic political debate and in the mind-set of the decision-makers. The primary research material includes official Finnish foreign and security policy documentation and the related parliamentary debates from 1994 to 2007. This study serves also as a comprehensive empirical overview on Finland s reactions and contributions to the EU Common Foreign and Security Policy.