1000 resultados para finnish companies


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Tutkielmassa käsitellään kaksikielistä lastenkasvatusta ja siinä käytettäviä kasvatus-strategioita, erityisesti ns. OPOL-strategiaa, eli yksi henkilö – yksi kieli -strategiaa (one person – one language). Tarkoituksena oli selvittää, millä tavoin kaksikielisen perheen vanhemmat voivat tukea vähemmistökielen oppimista sellaisessa ympäristössä, jossa kielen oppimista ei tueta kodin ulkopuolella. Tutkielman alussa määrittelen keskeiset termit. Useita aiheeseen liittyviä termejä määritellään yleiskielessä eri tavoin jo termistä kaksikielisyys lähtien, joten termien rajaaminen tämän työn tarkoituksen mukaan oli tarpeen. Määrittelen myös tekstissä esiintyvät kaksikielisyyden eri tyypit ja taustat, kuten myös eri strategiat, joita kaksikielisessä kasvatuksessa voidaan käyttää. Tämän jälkeen esittelen aikaisempia kaksikielisyystutkimuksia sekä käsittelen OPOL-strategiaan liittyviä käytännön ongelmia, sekä näiden ongelmien mahdollisia ratkaisuja. Lopuksi käsittelen tutkimuksen empiiristä osiota, joka koostui sähköisestä kyselylomakkeesta sekä haastatteluista. Tutkimuksen kohderyhmä koostui Skotlannissa asuvista skotlantilais-suomalaisista perheistä, jotka pyrkivät kasvattamaan lapsistaan kaksikielisiä. Tutkimus tehtiin kahdessa osassa: ensimmäisen osan kyselylomakkeeseen vastasi 17 eri puolilla Skotlantia asuvaa suomenkielistä vanhempaa, ja toisessa osassa haastateltiin 10:tä Edinburghin ja Glasgow’n alueilla asuvaa kaksikielistä (suomi-englanti) perhettä. Molemmissa osioissa keskityttiin siihen, millä tavoin perheet tukevat lasten suomen kielen taitoa ja miten suomenkielistä syötettä yritetään lisätä. Tutkimuksen tuloksista käy ilmi, että Skotlannissa asuvat suomenkieliset vanhemmat ovat hyvin motivoituneita tukemaan lastensa kielellistä kehitystä eri tavoin, mm. lukemalla kirjoja, katsomalla elokuvia ja käymällä Suomi-koulussa. Suurin osa perheistä myös käy Suomessa säännöllisesti, mikä näyttäisikin olevan yksi keskeisimmistä kaksikielisyyttä tukevista tekijöistä. Eri perheiden lapset olivat saavuttaneet eri tasoja suomen kielessä, mikä viittaa siihen, ettei lapsen kielitaito ole seurausta ainoastaan OPOL-strategian tarkasta seuraamisesta, vaan siihen vaikuttavat myös monet muut tekijät.

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Insight-lehden numerossa 26 (Maaliskuu 2013) julkaistu artikkeli.

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The purpose of this study is to examine and explain firm`s growth impact on capital structure decision-making in research and development intensive companies. Many studies claim that R&D has a pivotal impact on capital structure decisions, but corporate finance theories have often failed to explain these observed patterns. As sales growth is an important concept and objective for R&D firms, it is logical to assume that it plays a vital role in capital structure decisions. This study applies nomothetic research approach. The theoretical part employs a formal conceptual analysis in order to develop the propositions that are tested with empirical data. The empirical part consists of the analysis of three companies; the data is obtained from the annual reports over the period 2003 – 2008. The companies operate in IT- or ICT-industry and are publicly listed. The method for analyzing the case data is based on the financial indicators, which are obtained from the financials of the case companies. These economic indicators describe the capital structure and the financial decision-making of the firms. The method relates to the quantitative studies. Yet, this study extends the analysis beyond the indicators. Specifically, this study addresses the question of what is behind the economic indicators, therefore combining aspects of quantitative and qualitative analysis. The firms examined in this study seem to prefer internal finance during growth. However, external finance seems to be a catalyst for sales growth. Firms strongly prefer equity financing. In growth, the use of equity per capital either increases or stays in a constant level. Over the period 2003 – 2008, the firms were often associated to equity related transactions and short-term debt. Short-term debt was used as a substitute of long-term debt and equity. The case firms also adjusted their capital structure – these adjustments were carried out with short-term debt or equity. The case data also provides implications for the growth signal theory that was developed in this study. Based on the econometric indicators, arguments can be made that equity investors are `attracted` to growing R&D firms. This is because growth helps investors perceive the true type of firm. The findings of this study are best explained by the trade-off theory and the pecking order theory. These corporate finance theories are considered as mainstream. Little support can be found to the implications of the signaling theory and market timing theory.

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Alcohol consumption during pregnancy can potentially affect the developing fetus in devastating ways, leading to a range of physical, neurological, and behavioral alterations most accurately termed Fetal Alcohol Spectrum Disorders (FASD). Despite the fact that it is a preventable disorder, prenatal alcohol exposure today constitutes a leading cause of intellectual disability in the Western world. In Western countries where prevalence studies have been performed the rates of FASD exceed, for example, autism spectrum disorders, Down’s syndrome and cerebral palsy. In addition to the direct effects of alcohol, children and adolescents with FASD are often exposed to a double burden in life, as their neurological sequelae are accompanied by adverse living surroundings exposing them to further environmental risk. However, children with FASD today remain remarkably underdiagnosed by the health care system. This thesis forms part of a larger multinational research project, The Collaborative Initiative on Fetal Alcohol Spectrum Disorders (the CIFASD), initiated by the National Institute of Alcohol Abuse and Alcoholism (NIAAA) in the U.S.A. The general aim of the present thesis was to examine a cohort of children and adolescents growing up with fetal alcohol-related damage in Finland. The thesis consists of five studies with a broad focus on diagnosis, cognition, behavior, adaptation and brain metabolic alterations in children and adolescents with FASD. The participants consisted of four different groups: one group with histories of prenatal exposure to alcohol, the FASD group; one IQ matched contrast group mostly consisting of children with specific learning disorder (SLD); and two typically-developing control groups (CON1 and CON2). Participants were identified through medical records, random sampling from the Finnish national population registry and email alerts to students. Importantly, the participants in the present studies comprise a group of very carefully clinically characterized children with FASD as the studies were performed in close collaboration with leading experts in the field (Prof. Edward Riley and Prof. Sarah Mattson, Center for Behavioral Teratology, San Diego State University, U.S.A; Prof. Eugene Hoyme, Sanford School of Medicine, University of South Dakota, U.S.A.). In the present thesis, the revised Institute of Medicine diagnostic criteria for FASD were tested on a Finnish population and found to be a reliable tool for differentiating among the subgroups of FASD. A weighted dysmorphology scoring system proved to be a valuable additional adjunct in quantification of growth deficits and dysmorphic features in children with FASD (Study 1). The purpose of Study 2 was to clarify the relationship between alcohol-related dysmorphic features and general cognitive capacity. Results showed a significant correlation between dysmorphic features and cognitive capacity, suggesting that children with more severe growth deficiency and dysmorphic features have more cognitive limitations. This association was, however, only moderate, indicating that physical markers and cognitive capacity not always go hand in hand in individuals with FASD. Behavioral problems in the FASD group proved substantial compared to the typically developing control group. In Study 3 risk and protective factors associated with behavioral problems in the FASD group were explored further focusing on diagnostic and environmental factors. Two groups with elevated risks for behavioral problems emerged: length of time spent in residential care and a low dysmorphology score proved to be the most pervasive risk factor for behavioral problems. The results underscore the clinical importance of appropriate services and care for less visibly alcohol affected children and highlight the need to attend to children with FASD being raised in institutions. With their background of early biological and psychological impairment compounded with less opportunity for a close and continuous caregiver relationship, such children seem to run an especially great risk of adverse life outcomes. Study 4 focused on adaptive abilities such as communication, daily living skills and social skills, in other words skills that are important for gradually enabling an independent life, maintain social relationships and allow the individual to become integrated into society. The results showed that adaptive abilities of children and adolescents growing up with FASD were significantly compromised compared to both typically-developing peers and IQ-matched children with SLD. Clearly different adaptive profiles were revealed where the FASD group performed worse than the SLD group, who in turn performed worse than the CON1 group. Importantly, the SLD group outperformed the FASD group on adaptive behavior in spite of comparable cognitive levels. This is the first study to compare adaptive abilities in a group of children and adolescents with FASD relative to both a contrast group of IQ-matched children with SLD and to a group of typically-developing peers. Finally, in Study 5, through magnetic resonance spectroscopic imaging (MRS) evidence of longstanding neurochemical alterations were observed in adolescents and young adults with FASD related to alcohol exposure in utero 14-20 years earlier. Neurochemical alterations were seen in several brain areas: in frontal and parietal cortices, corpus callosum, thalamus and frontal white matter areas as well as in the cerebellar dentate nucleus. The findings are compatible with neuropsychological findings in FASD. Glial cells seemed to be more affected than neurons. In conclusion, more societal efforts and resources should be focused on recognizing and diagnosing FASD, and supporting subgroups with elevated risk of poor outcome. Without adequate intervention children and adolescents with FASD run a great risk of marginalization and social maladjustment, costly not only to society but also to the lives of the many young people with FASD.

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Whereas external social media has been studied, hyped and integrated into companies´ strategies, an insignificant concentration has been put on internal social solutions, which companies provide increasingly to their personnel. An enterprise focusing solely on the benefits of external social media might end up underestimating the true potential embedded in social business. The purpose of this thesis was to examine how social collaboration can be depicted as a structuration process in an Enterprise 2.0 environment. Furthermore, this thesis sought to reveal the benefits, challenges and possibilities of social business. This thesis focused on researching Enterprise 2.0 at the workplace. The studied Enterprise 2.0 solution was IBM Connections. The qualitative research methodology was an extensive case study. Three companies took part into this thesis and all in all 12 employees were interviewed. Additionally, seven IBM Social Business Experts were interviewed in order to receive a better understanding of the phenomenon. Three research questions were designed to fulfill the purpose of this thesis. The research questions were: 1. How are the dimensions of social capital structured through collaboration? 2. How does agency form in Enterprise 2.0? 3. How does social collaboration emerge as a result of the interplay between agency and dimensions of social capital in an Enterprise 2.0 environment and creates outcomes such as trust, identification and knowledge? The main research findings indicate that social collaboration increases trust, identification and knowledge by giving employees more capabilities to do their work. Consequently, social collaboration increases company performance by making individuals and groups more effective. The support of top management is crucial in making Enterprise 2.0 successful, because it is more a cultural than a technological change. Power agency, the lack of top management support and old established work ways such as email and databases work as barriers to social collaboration.

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The recent digitization, fragmentation of the media landscape and consumers’ changing media behavior are all changes that have had drastic effects on creating marketing communications. In order to create effective marketing communications large advertisers are now co-operating with a variety of marketing communications companies. The purpose of the study is to understand how advertisers perceive these different companies and more importantly how do advertisers expect their roles to change in the future as the media landscape continues to evolve. Especially the changing roles of advertising agencies and media agencies are examined as they are at the moment the most relevant partners of the advertisers. However, the research is conducted from a network perspective rather than focusing on single actors of the marketing communications industry network. The research was conducted using a qualitative theme interview method. The empirical data was gathered by interviewing representatives from nine of the 50 largest Finnish advertisers measured by media spending. Thus, the research was conducted solely from large B2C advertisers’ perspective while the views of their other relevant actors of the network were left unexplored. The interviewees were chosen with a focus on variety of points of view. The analytical framework that was used to analyze the gathered data was built the IMP group’s industrial network model that consists of actors, their resources and activities. As technology driven media landscape fragmentation and consumers’ changing media behavior continue to increase the complexity of creating marketing communications, advertisers are going to need to rely on a growing number of partnerships as they see that the current actors of the network will not be able to widen their expertise to answer to these new needs. The advertisers expect to form new partnerships with actors that are more specialized and able to react and produce activities more quickly than at the moment. Thus, new smaller and more agile actors with looser structures are going to appear to fill these new needs. Therefore, the need of co-operation between the actors is going to become more important. These changes pose the biggest threat for traditional advertising agencies as they were seen as being most unable to cope with the ongoing change. Media agencies are in a more favorable position for remaining relevant for the advertisers as they will be able to justify their activities and provided value by leveraging their data handling abilities. In general the advertisers expect to be working with a limited number of close actors and in addition having a network of smaller actors, which are used on a more ad hoc basis.

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Tutkimuksen tavoitteena oli tutkia liikearvoon liittyvien IFRS 3- ja IAS 36 –standardien säännösten noudattamista suomalaisten korkean liikearvon määrän omaavien listayhtiöiden tilinpäätöksissä. Teoria muodostettiin tarkastelemalla aihepiirin tieteellisiä julkaisuja, sekä yritysten kirjanpitoa ohjailevia liikearvoon liittyviä säännöksiä. Tutkimusmenetelmä oli kvalitatiivinen, ja empiirisenä aineistona käytettiin viiden yrityksen tilinpäätöksiä vuodelta 2011. Yritykset valittiin tarkastelemalla liikearvon suhteellista osuutta omasta pääomasta. Analysointimenetelmänä käytettiin sisällönanalyysia, ja tutkimuksen runko muodostettiin tilintarkastukseen tarkoitetun tarkastuslistan avulla. Tutkimuksessa tuotettiin tarkkaa ja kuvailevaa tietoa säännösten noudattamisesta kohdeyrityksissä. IFRS 3- ja IAS 36 –standardeissa on määritelty tarkat esitysvaatimukset tilinpäätöksissä esitettävälle liikearvoon liittyvälle tiedolle. Esitettäviä tietoja ovat esimerkiksi kuvaus yritysostojen yhteydessä syntyneestä liikearvosta, sekä selvitys liikearvon arvonalentumistestauksessa käytetyistä avainoletuksista. Kohdeyritysten havaittiin noudattavan tutkimuksessa tarkasteltuja esitysvaatimuksia noin 94 % tarkkuudella. Virheet eivät keskittyneet tiettyihin esitysvaatimuksiin, vaan eri yritykset tekivät erilaisia virheitä liikearvon raportoinnissa.

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The 1st PDM Forum for Finland-Russia Collaboration was held at Lappeenranta University of Technology, Finland, during 25.-26.4.2013. The forum brought together leading academics, practitioners, advisors, engineers, industrial experts, and software vendors from Finland and Russia. The forum can be seen as a new integrating element between Russian and Finnish industries and universities. Over border connections between Russia and Finland may also bring new contacts and ideas to develop and expand businesses. Meeting different universities professors, PhD students, and companies’ agents facilitates the sharing and discussion of current PDM (Product Data Management) issues.

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Tämän tutkimuksen tavoitteena on selvittää, mitkä tekijät aiheuttavat suomalaisten metsäteollisuusyhtiöiden suorien investointien kasvua Kiinassa. Tutkimuksessa tarkastellaan kahden Suomen johtavan metsäteollisuusyrityksen, UPM:n sekä Stora Enson, suoria investointeja Kiinaan paperi- ja kartonkiteollisuudessa. Taustateoriana on OLI-paradigma, jonka avulla tutkitaan investointeihin vaikuttavia yritys- ja sijaintikohtaisia tekijöitä sekä syitä siihen, miksi yritys valitsee suoran investoinnin kansainvälistymismuodoksi. Tutkimus on kvalitatiivinen, ja aineisto koostuu muun muassa yritysten vuosikertomuksista sekä maita koskevista tutkimuksista ja tilastoista. Tutkimuksen tulokset osoittavat, että omistajuuskohtaisista tekijöistä tutkimus- ja kehitystoiminta, tuoteinnovaatiot sekä yritysvastuullisuus ovat suomalaisyhtiöiden vahvuuksia Kiinassa. Kiinan ominaisuuksista puolestaan markkinoiden koko ja liiketoimintaympäristö ovat keskeisiä investointien kasvua selittäviä tekijöitä.

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Internationally, Finland has been among the most respected countries during several decades in terms of public health. WHO has had the most significant influence on Finnish health policy and the relationship has traditionally been warm. However, the situation has slightly changed in the last 10-20 years. The objectives of Finnish national health policy have been to secure the best possible health for the population and to minimize disparities in health between different population groups. Nevertheless, although the state of public health and welfare has steadily improved, the socioeconomic disparities in health have increased. This qualitative case study will demonstrate why health is political and why health matters. It will also present some recommendations for research topics and administrative reforms. It will be argued that lack of political interest in health policy leads to absence of health policy visions and political commitment, which can be disastrous for public health. This study will investigate how Finnish health policy is defined and organised, and it will also shed light on Finnish health policy formation processes and actors. Health policy is understood as a broader societal construct covering the domains of different ministries, not just Ministry of Social Affairs and Health (MSAH). The influences of economic recession of the 1990s, state subsidy reform in 1993, globalisation and the European Union will be addressed, as well. There is not much earlier Finnish research done on health policy from political science viewpoint. Therefore, this study is interdisciplinary and combines political science with administrative science, contemporary history and health policy research with a hint of epidemiology. As a method, literature review, semi-structured interviews and policy analysi will be utilised. Institutionalism, policy transfer, and corporatism are understood as the theoretical framework. According to the study, there are two health policies in Finland: the official health policy and health policy generated by industry, media and various interest organisations. The complex relationships between the Government and municipalities, and on the other hand, the MSAH and National Institute for Health and Welfare (THL) seemed significant in terms of Finnish health policy coordination. The study also showed that the Investigated case, Health 2015, does not fulfil all necessary criteria for a successful public health programme. There were also several features both in Health 2015 and Finnish health policy, which can be interpreted in NPM framework and seen having NPM influences.

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The requirements set by the market for electrical machines become increasingly demanding requiring more sophisticated technological solutions. Companies producing electrical ma-chines are challenged to develop machines that provide competitive edge for the customer for example through increased efficiency, reliability or some customer specific special requirement. The objective of this thesis is to derive a proposal for the first steps to transform the electrical machine product development process of a manufacturing company towards lean product development. The current product development process in the company is presented together with the processes of four other companies interviewed for the thesis. On the basis of current processes of the electrical machine industry and the related literature, a generalized electrical machine product development process is derived. The management isms and –tools utilized by the companies are analyzed. Adoption of lean Pull-Event –reviews, Oobeya –management and Knowledge based product development are suggested as the initial steps of implementing lean product development paradigm in the manufacturing company. Proposals for refining the cur-rent product development process and increasing the stakeholder involvement in the development projects are made. Lean product development is finding its way to Finnish electrical machine industry, but the results will be available only after the methods have been implemented and adopted by the companies. There is some enthusiasm about the benefits of lean approach and if executed successfully it will provide competitive edge for the Finnish electrical machine industry.

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This thesis examined both domestic and international forest investment options for a Finnish non-industrial private forest investor. The focus was on forest-based investment instruments. The influence of movements of currency exchange rates on foreign returns were also taken into account. Annual data from 1995 to 2011 was used. The main portfolio optimization model in this study was the Mean-Variance model but the results were also validated by using the Value at Risk and Expected Shortfall models. In addition, the exchange rate risk hedging was established by using one-week-maturity forward contracts. The results suggested that 75 % of the total wealth should be invested in Finnish private forests and the rest, 25 %, to a US REIT, in this case Rayonier. With hedging, the total return on the portfolio was 7.21 % (NIPF 5.3%) with the volatility of 6.63 % (NIPF 7.9%). Taxation supported US investments in this case. As a conclusion, a Finnish private forest investor may, as evidenced, benefit in diversifying a portfolio using REITs in the US.

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Tutkimuksessa selvitetään tilintarkastajien kokemuksia ja havaintoja kansainvälisen tilintarkastusstandardi ISA 570 vaikutuksista tilintarkastusraportointiin ja taustatekijöitä, jotka vaikuttavat tilintarkastajan toiminnan jatkuvuudesta lausumiseen. Kirjallisuuskatsauksessa perehdytään tilintarkastuksen ja toiminnan jatkuvuuden aiempaan kirjallisuuteen ja tutkimukseen. Toiminnan jatkuvuutta tarkastellaan tilintarkastajan näkökulmasta huomioiden aihealueen lait ja säädökset sekä siihen liittyvät tilintarkastuksen teoriat kuten päämies- agentti- teoria. Empiirisessä osiossa tutkitaan haastattelututkimuksella mitkä kaikki tekijät vaikuttavat tilintarkastajan lausuntoon tai lausumattomuuteen toiminnan jatkuvuudesta. Aineisto kerättiin haastattelututkimuksella keväällä 2013. Tutkimuksessa nousi esiin, että taloudellisten aikojen heikentyminen ja yleisen huomion keskittyminen tilintarkastusvastuisiin ovat vaikuttaneet tilintarkastajan toiminnan jatkuvuutta koskevaan lausuntoon enemmän kuin aikaisemmat oikeudelliset tapaukset tai itse standardin ISA 570 lanseeraus vuonna 2009. Tutkimustulokset vahvistivat, että toiminnan jatkuvuuden antaminen on aina useiden tekijöiden summa, johon vaikuttaa muun muassa oikeudellisen uhan suuruus, asiakkuuden merkittävyys, tilintarkastajan etiikka ja lausunnon seuraukset. Tutkimuksessa tuli ilmi, että yleinen huomio toiminnan jatkuvuutta koskeviin asioihin on lisääntynyt eri sidosryhmien kuten rahoittajien toimesta.