Transfer pricing tool development process based on valve package production costs

Tämän diplomityön päätavoitteena oli parantaa kehitetyn kustannusperusteisen siirtohinnoittelutyökalun ominaisuuksia osastokohtaisen kustannusarviointiprosessin käyttöön. Työ on vaikeutunut lähimenneisyyden heikosta hintakyselyiden vastauskyvystä. Työn pääongelmana oli kerätä luotettavaa tuotannonohjausjärjestelmän kustannusaineistoa osittain vanhentuneista vakioventtiilien koneistus- ja materiaalitiedosta. Tutkimuksessa käytetyt tärkeimmät tutkimusmenetelmät voidaan jakaa siirtohinnoittelu- ja kustannusarvioprosessien kirjallisuustutkimukseen, kenttäanalyysiin ja nykyisen Microsoft Excel –siirtohinnoittelutyökalun kehittämiseen eri osastojen rajapinnassa. Siirtohinnoittelumenetelmät ovat yleisesti jaettu kustannus-, markkina- ja neuvotteluperusteisiin malleihin, jotka harvoin sellaisenaan kohtaavat siirtohinnoittelulle asetetut tavoitteet. Tämä ratkaisutapa voi johtaa tilanteisiin, jossa kaksi erillistä menetelmää sulautuvat yhteen. Lisäksi varsinaiseen siirtohinnoittelujärjestelmään yleensä vaikuttavat useat sisäiset ja ulkoiset tekijät. Lopullinen siirtohinnoittelumenetelmä tulisi ehdottomasti tukea myös yrityksen visiota ja muita liiketoiminnalle asetettuja strategioita. Työn tuloksena saatiin laajennettu Microsoft Excel –sovellus, joka vaatii sekä vuosittaista että kuukausittaista erikoisventtiilimateriaalien hinta- ja toimitusaikatietojen päivittämistä. Tämä ratkaisutapa ehdottomasti parantaa kustannusarviointiprosessia, koska myös alihankkijatietoja joudutaan tutkimaan systemaattisesti. Tämän jälkeen koko siirtohinnoitteluprosessia voidaan kehittää muuntamalla kokoonpano- ja testaustyövaiheiden kustannusrakennetta toimintoperustaisen kustannuslaskentamallin mukaiseksi.

Local Services in a Fourth Generation Mobile Network

Neljännen sukupolven mobiiliverkot kokoaa kaikki tietoliikenneverkot ja palvelut Internetin ympärille. Tämä mullistus muuttaa vanhat vertikaaliset tietoliikenneverkot joissa yhden tietoliikenneverkon palvelut ovat saatavissa vain kyseisen verkon päätelaitteille horisontaaliseksi malliksi jossa päätelaitteet käyttävät omaa verkkoansa pääsynä Internetin palveluihin. Tämä diplomityö esittelee idean paikallisista palveluista neljännen sukupolven mobiiliverkossa. Neljännen sukupolven mobiiliverkko yhdistää perinteiset televerkkojen palvelut ja Internet palvelut sekä mahdollistaa uuden tyyppisten palveluiden luonnin. TCP/IP protokollien ja Internetin evoluutio on esitelty. Laajakaistaiset, lyhyen kantaman radiotekniikat joita käytetään langattomana yhteytenä Internetiin on käsitelty. Evoluutio kohti neljännen sukupolven mobiiliverkkoja on kuvattu esittelemällä vanhat, nykyiset ja tulevat mobiiliverkot sekä niiden palvelut. Ennustukset palveluiden ja markkinoiden tulevaisuuden kehityksestä on käsitelty. Neljännen sukupolven mobiiliverkon arkkitehtuuri mahdollistaa paikalliset palvelut jotka ovat saatavilla vain yhdessä paikallisessa 4G verkossa. Paikalliset palvelut voidaan muunnella jokaiselle käyttäjälle erikseen käyttäen profiili-informaatiota ja paikkatietoa. Työssä on pohdittu paikallisten palveluiden käyttökelpoisuutta ja mahdollisuuksia käyttäen Lappeenrannan teknillisen korkeakoulun 4G projektin palvelupilotin tuloksia.

Priming psychic and conjuring abilities of a magic demonstration influences event interpretation and random number generation biases

Magical ideation and belief in the paranormal is considered to represent a trait-like character; people either believe in it or not. Yet, anecdotes indicate that exposure to an anomalous event can turn skeptics into believers. This transformation is likely to be accompanied by altered cognitive functioning such as impaired judgments of event likelihood. Here, we investigated whether the exposure to an anomalous event changes individuals' explicit traditional (religious) and non-traditional (e.g., paranormal) beliefs as well as cognitive biases that have previously been associated with non-traditional beliefs, e.g., repetition avoidance when producing random numbers in a mental dice task. In a classroom, 91 students saw a magic demonstration after their psychology lecture. Before the demonstration, half of the students were told that the performance was done respectively by a conjuror (magician group) or a psychic (psychic group). The instruction influenced participants' explanations of the anomalous event. Participants in the magician, as compared to the psychic group, were more likely to explain the event through conjuring abilities while the reverse was true for psychic abilities. Moreover, these explanations correlated positively with their prior traditional and non-traditional beliefs. Finally, we observed that the psychic group showed more repetition avoidance than the magician group, and this effect remained the same regardless of whether assessed before or after the magic demonstration. We conclude that pre-existing beliefs and contextual suggestions both influence people's interpretations of anomalous events and associated cognitive biases. Beliefs and associated cognitive biases are likely flexible well into adulthood and change with actual life events.

Savukaasujen mittausjärjestelmän kehittäminen jätteen rinnakkaispolttolaitoksessa

Virtain kaupungissa sijaitseva vuodesta –79 toiminut lämpövoimala on pääasiassa kotimaisia polttoaineita käyttävä kaukolämpöä tuottava voimalaitos. Jätemurskeen (REF) osuus on tällä hetkellä noin 10 % laitoksen lämmöntuotosta. REF valmistetaan paikallisesti ja sen tuotantoa on tarkoitus lisätä lähivuosina voimakkaasti. EU:n uusi todennäköisesti loppuvuodesta-2000 hyväksyttävä jätteenpolttoa koskeva direktiivi asettaa jätteen rinnakkaispolttolaitoksille tiukat päästörajat ja mittausvelvoitteet. Tämä lisää tuntuvasti kustannuksia Virtain laitoksen kaltaisissa pienissä kierrätyspolttoainetta hyödyntävissä laitoksissa. Työssä selvitettiin jätteenpolttodirektiivistä aiheutuvat savukaasujen mittaamisen kokonaiskustannukset Virroilla. Taloudellisimman mittausjärjestelmän vuo-tuisiksi kokonaiskustannuksiksi saatiin 180 000 mk jakautuen seuraavasti: Jatkuvatoimiset mittauslaitteet käyttökuluineen 90 000 mk, jaksottaiset HF, HCl ja SO2 -mittaukset 20 000 mk, raskasmetallien, dioksiinien ja furaanien määräaikainen mittaaminen 40 000 mk ja vertailumittaukset 30 000 mk.

Impact on costs of a case management intervention for emergency department frequent users

Background: In most of the emergency departments (ED) in developed countries, a subset of patients visits the ED frequently. Despite their small numbers, these patients are the source of a disproportionally high number of all ED visits, and use a significant proportion of healthcare resources. They place a heavy economic burden on hospital and healthcare system budgets overall. In order to improve the management of these patients, the University hospital of Lausanne, Switzerland implemented a case management intervention (CM) between May 2012 and July 2013. In this randomized controlled trial, 250 frequent ED users (visits>5 during previous 12 months) were allocated to either the CM group or the standard ED care (SC) group and followed up for 12 months. The first result of the CM was to reduce significantly the ED visits. The present study examined whether the CM intervention also reduced the costs generated by the ED frequent users not only from the hospital perspective, but also from the healthcare system perspective. Methods: Cost data were obtained from the hospital's analytical accounting system and from health insurances. Multivariate linear models including a fixed effect "group" and socio-demographic characteristics and health-related variables were run.

A systematic review and meta-analysis of lithium augmentation of tricyclic and second generation antidepressants in major depression.

BACKGROUND: Lithium augmentation of antidepressants for treatment of unipolar major depression was one of the first adjunctive strategies based on a neuropharmacologic rationale. Randomized controlled trials supported its efficacy but most trials added lithium to tricyclic antidepressants (TCAs). Despite its efficacy, use of lithium augmentation remains infrequent. The current systematic review and meta-analysis examines the efficacy of lithium augmentation as an adjunct to second generation antidepressants as well as to TCAs and considers reasons for its infrequent use. METHOD: A systematic search of Medline and the Cochrane Clinical Trials database was performed. Randomized, placebo-controlled trials of lithium augmentation were selected. A fixed-effects meta-analysis was performed. Odds ratios for response were calculated for each treatment-control contrast, for the trials grouped by type of initial antidepressant (TCA or second generation antidepressant), and as a meta-analytic summary for all treatments combined. RESULTS: Nine trials that included 237 patients were selected. The odds ratio for response to lithium vs. placebo in all contrasts combined was 2.89 (95% CI 1.65, 5.05, z=3.72, p=0.0002). Heterogeneity was very low, I(2)=0%. Adjunctive lithium was effective with TCAs (7 contrasts) and with second generation agents (3 contrasts). Discontinuation due to adverse events was infrequent and did not differ between lithium and placebo. LIMITATIONS: The meta-analysis is limited by the small size and number of trials and limited data for treatment resistant patients. CONCLUSIONS: Adjunctive lithium appears to be as effective for second generation antidepressants as it was for the tricyclics.

EMS mutagenesis in mature seed-derived rice calli as a new method for rapidly obtaining tilling mutant populations.

Background: TILLING (Targeting Induced Local Lesions IN Genomes) is a reverse genetic method that combines chemical mutagenesis with high-throughput genome-wide screening for point mutation detection in genes of interest. However, this mutation discovery approach faces a particular problem which is how to obtain a mutant population with a sufficiently high mutation density. Furthermore, plant mutagenesis protocols require two successive generations (M1, M2) for mutation fixation to occur before the analysis of the genotype can begin. Results: Here, we describe a new TILLING approach for rice based on ethyl methanesulfonate (EMS) mutagenesis of mature seed-derived calli and direct screening of in vitro regenerated plants. A high mutagenesis rate was obtained (i.e. one mutation in every 451 Kb) when plants were screened for two senescence-related genes. Screening was carried out in 2400 individuals from a mutant population of 6912. Seven sense change mutations out of 15 point mutations were identified. Conclusions: This new strategy represents a significant advantage in terms of time-savings (i.e. more than eight months), greenhouse space and work during the generation of mutant plant populations. Furthermore, this effective chemical mutagenesis protocol ensures high mutagenesis rates thereby saving in waste removal costs and the total amount of mutagen needed thanks to the mutagenesis volume reduction.

Paying the costs of reproduction.

When a female fly mates it produces a hormone that increases the size of its midgut and enhances fat metabolism in order to provide the energy needed for reproduction.

A copula-based method for synthetic microarray data generation

In this work, we propose a copula-based method to generate synthetic gene expression data that account for marginal and joint probability distributions features captured from real data. Our method allows us to implant significant genes in the synthetic dataset in a controlled manner, giving the possibility of testing new detection algorithms under more realistic environments.

Analysis of the mitochondrial DNA of Schizophrenia patients by next generation sequencing

Mitochondrial DNA (mtDNA), a maternally inherited 16.6-Kb molecule crucial for energy production, is implicated in numerous human traits and disorders. It has been hypothesized that the presence of mutations in the mtDNA may contribute to the complex genetic basis of schizophreniadisease, due to the evidence of maternal inheritance and the presence of schizophrenia symptoms in patients affected of a mitochondrial disorder related to a mtDNA mutation. The present project aims to study the association of variants of mitochondrial DNA (mtDNA), and an increased risk of schizophrenia in a cohort of patients and controls from the same population. The entire mtDNA of 55 schizophrenia patients with an apparent maternal transmission of the disease and 38 controls was sequenced by Next Generation Sequencing (Ion Torrent PGM, Life Technologies) and compared to the reference sequence. The current method for establishing mtDNA haplotypes is Sanger sequencing, which is laborious, timeconsuming, and expensive. With the emergence of Next Generation Sequencing technologies, this sequencing process can be much more quickly and cost-efficiently. We have identified 14 variants that have not been previously reported. Two of them were missense variants: MTATP6 p.V113M and MTND5 p.F334L ,and also three variants encoding rRNA and one variant encoding tRNA. Not significant differences have been found in the number of variants between the two groups. We found that the sequence alignment algorithm employed to align NGS reads played a significant role in the analysis of the data and the resulting mtDNA haplotypes. Further development of the bioinformatics analysis and annotation step would be desirable to facilitate the application of NGS in mtDNA analysis.

Digitaalisen television soveltuvuus tietoyhteiskunnan tarpeisiin, case Kuopion Kaapelitelevisio Oy

Tutkielmassa selvitetään Kuopion Kaapelitelevisio Oy:n toteuttaman digitaalisen television ominaisuuksia ja niiden sopivuutta tietoyhteiskunnan vaatimuksiin. Tietoyhteiskunnassa tiedosta on tullut tärkein yritysten pääoma. Yritysten välinen toiminta on tiedon siirtämistä palvelun tuottajalta palvelun kuluttajalle. Jotta edellä mainitut asiat ovat mahdollista, tarvitaan tiedon valtatie, joka koostuu tieto-, perus-, varus-, liityntä ja siirtopalvelusta sekä palvelun tuottajista palvelimineen että käyttäjistä päätelaitteineen. Itse tieto liikkuu siirtotietä pitkin. Kuopion Kaapelitelevisio Oy:n ensimmäisen sukupolven digitaalinen televisio täyttää tiedon valtatien ominaisuudet vain varuspalveluiden osalta. Kaikki muut internetistä tutut peruspalvelut eivät ole mahdollisia. Tuleva toisen sukupolven digitaalinen televisio, jossa on mukana MHP-palvelualusta, MHP-digisovittimet ja interaktiivisuuden tuova paluukanava mahdollisuuden tehdä digitaalisesta televisiosta internetin ja mobiiliverkkojen kaltainen monipalveluverkko. Uuden toisen sukupolven digitaalisen television palveluiden tuottamisen suurin este on digisovittimien tulevat myyntiin vasta syksyllä 2003. Tällä hetkellä ainut MHP-digisovitin, Sony Wega NX100, on hinnaltaan noin 4000 €. Tutkimuksen tuloksia tullaan hyödyntämään digitaalisen television kehitystyössä Kuopion Kaapelitelevisio Oy.ssä

Developing a theoretical framework using a nursing perspective to investigate perceived health in the "Sandwich Generation" group

Coexisting workloads from professional, household and family, and caregiving activities for frail parents expose middle-aged individuals, the so-called "Sandwich Generation", to potential health risks. Current trends suggest that this situation will continue or increase. Thus SG health promotion has become a nursing concern. Most existing research considers coexisting workloads a priori pathogenic. Most studies have examined the association of one, versus two, of these three activities with health. Few studies have used a nursing perspective. This article presents the development of a framework based on a nursing model. We integrated Siegrist's Effort-Reward Imbalance middle-range theory into "Neuman Systems Model". The latter was chosen for its salutogenic orientation, its attention to preventive nursing interventions and the opportunity it provides to simultaneously consider positive and negative perceptions of SG health and SG coexisting workloads. Finally, it facilitated a theoretical identification of health protective factors.

Generation of supercoils in nicked and gapped DNA drives DNA unknotting and postreplicative decatenation.

Due to the helical structure of DNA the process of DNA replication is topologically complex. Freshly replicated DNA molecules are catenated with each other and are frequently knotted. For proper functioning of DNA it is necessary to remove all of these entanglements. This is done by DNA topoisomerases that pass DNA segments through each other. However, it has been a riddle how DNA topoisomerases select the sites of their action. In highly crowded DNA in living cells random passages between contacting segments would only increase the extent of entanglement. Using molecular dynamics simulations we observed that in actively supercoiled DNA molecules the entanglements resulting from DNA knotting or catenation spontaneously approach sites of nicks and gaps in the DNA. Type I topoisomerases, that preferentially act at sites of nick and gaps, are thus naturally provided with DNA-DNA juxtapositions where a passage results in an error-free DNA unknotting or DNA decatenation.

Endovascular Versus Open Abdominal Aortic Aneurysm: Best Decision.

Since the first implantation of an endograft in 1991, endovascular aneurysm repair (EVAR) rapidly gained recognition. Historical trials showed lower early mortality rates but these results were not maintained beyond 4 years. Despite newer-generation devices, higher rates of reintervention are associated with EVAR during follow-up. Therefore, the best therapeutic decision relies on many parameters that the physician has to take in consideration. Patient's preferences and characteristics are important, especially age and life expectancy besides health status. Aneurysmal anatomical conditions remain probably the most predictive factor that should be carefully evaluated to offer the best treatment. Unfavorable anatomy has been observed to be associated with more complications especially endoleak, leading to more re-interventions and higher risk of late mortality. Nevertheless, technological advances have made surgeons move forward beyond the set barriers. Thus, more endografts are implanted outside the instructions for use despite excellent results after open repair especially in low-risk patients. When debating about AAA repair, some other crucial points should be analysed. It has been shown that strict surveillance is mandatory after EVAR to offer durable results and prevent late rupture. Such program is associated with additional costs and with increased risk of radiation. Moreover, a risk of loss of renal function exists when repetitive imaging and secondary procedures are required. The aim of this article is to review the data associated with abdominal aortic aneurysm and its treatment in order to establish selection criteria to decide between open or endovascular repair.