Asunto-osakeyhtiön tilintarkastuksen erityispiirteet ja tarpeellisuus – empiirinen tutkimus

Asunto-osakeyhtiölain mukaan asunto-osakeyhtiössä ei tarvitse valita tilintarkastajaa, jos yhtiössä on alle 30 huoneistoa. Lisäksi tilintarkastajan valitsematta jättäminen edellyttää, että tilintarkastuslain mukaiset rajat eivät ylity eikä yhtiöjärjestys velvoita valitsemaan tilintarkastajaa. Jos tilintarkastajaa ei valita eikä yhtiöjärjestyksessä toisin määrätä, on asunto-osakeyhtiöön valittava aiemman maallikkotilintarkastajan korvaava toiminnantarkastaja. Tutkimuksen tarkoituksena oli osoittaa asunto-osakeyhtiön tilintarkastuksen erityispiirteet. Lisäksi tavoitteena oli tutkia, onko asunto-osakeyhtiön tilintarkastus tarpeellista. Empiirinen osuus toteutettiin kvalitatiivisena tutkimuksena. Tutkimusaineistoa kerättiin teemahaastattelemalla asunto-osakeyhtiön tilintarkastajaa, toiminnantarkastajaa, kirjanpitäjää, osakkeenomistajaa ja pankin edustajaa. Tutkimuksen tulosten perusteella asunto-osakeyhtiön tilintarkastus ei eroa osakeyhtiön tilintarkastuksesta perusasioissaan. Asunto-osakeyhtiön tilintarkastuksen erityispiirteet muodostuvat sääntelyn lisäksi asunto-osakeyhtiöille ominaisista laskelmista kuten lainaosuus-, hankeosuus- ja vastikerahoituslaskelmista sekä talousarviovertailusta. Asunto-osakeyhtiön tilintarkastukseen tuovat erityispiirteitä myös osakeyhtiöstä poikkeavat tuloksenjärjestelykeinot kuten poistojen vapaaehtoisuus, erilaiset rahastoinnit ja asuintalovaraus. Lisäksi asunto-osakeyhtiöissä korostuu osakkeenomistajien yhdenvertaisuus. Tutkimus osoitti, että pienissä asunto-osakeyhtiöissä tilintarkastajan vapaaehtoinen valinta ei ole tarpeellista, jos asunto-osakeyhtiössä on vain perustoimintaa. Tilintarkastaja kannattaa valita vapaaehtoisesti, jos asunto-osakeyhtiössä on suuria remontteja tai lainaosuuslaskelmia. Tilintarkastuksesta hyötyvät erityisesti osakkeenomistajat, mutta myös isännöitsijä, hallitus, kirjanpitäjä ja verottaja.

Profitability planning of the ski resort project

Objective of this master’s thesis is to create an investment calculation model, which makes it possible to determine if the ski resort business can be profitable. The ultimate goal is to create a description with the help of theoretical knowledge, interviews and investment calculation model, how the operation of ski resort is possible to be profitable and what are the critical success factors for achieving this goal. Thesis is carried out as qualitative research, which is supported by the necessary constructive information utilizing calculations. The client company has provided valuable insights and material for this thesis. Theoretical report examines the steps of developing a business plan, investment components and methods as well as sensitivity analysis. The theoretical part is based on the articles, textbooks, interviews and researches. The empirical part of the thesis is assembled by benchmarking other same size Finnish ski resorts, conducting interviews and using investment calculation model. The empirical part provides comprehensive information about ski resort industry, the future of the project, the business plan and the profitability calculations. As the result of this thesis the investment calculation model, which makes it possible to simulate different scenarios for ski resort project, was formed. The model was used to create a picture in which kind of scenario the ski resort business would be profitable and what are the critical success factors in achieving this aim.

Data management as a part of performance management: Case study about production reporting development project

Because of the increased availability of different kind of business intelligence technologies and tools it can be easy to fall in illusion that new technologies will automatically solve the problems of data management and reporting of the company. The management is not only about management of technology but also the management of processes and people. This thesis is focusing more into traditional data management and performance management of production processes which both can be seen as a requirement for long lasting development. Also some of the operative BI solutions are considered in the ideal state of reporting system. The objectives of this study are to examine what requirements effective performance management of production processes have for data management and reporting of the company and to see how they are effecting on the efficiency of it. The research is executed as a theoretical literary research about the subjects and as a qualitative case study about reporting development project of Finnsugar Ltd. The case study is examined through theoretical frameworks and by the active participant observation. To get a better picture about the ideal state of reporting system simple investment calculations are performed. According to the results of the research, requirements for effective performance management of production processes are automation in the collection of data, integration of operative databases, usage of efficient data management technologies like ETL (Extract, Transform, Load) processes, data warehouse (DW) and Online Analytical Processing (OLAP) and efficient management of processes, data and roles.

Forest contractors entrepreneurial skills development in Finland by Forest Expertise and Innovation Network : project in 2009 - 2013

Julkaisumaa: 578 NO NOR Norja

Digitization Project of Finno-Ugric Languages

Jussi-Pekka Hakkaraisen esitys Ala-Saksin Valtiollisessa ja Yliopistollisessa kirjastossa Göttingenissä 28.5.2013

Making the impact on research and society: a case study - open repository and crowdsourcing solutions developed for the Finno-Ugric Digitization Pilot Project at the National Library of Finland

Jussi-Pekka Hakkaraisen esitys 24. Kansainvälisessä tieteen-, teknologian ja lääketieteen historian kongressissa (24th International Congress of History of Science, Technology and Medicine) Manchesterissa 26.7.2013

Digitization Project of KIndred Languages

Jussi-Pekka Hakkaraisen esitys Viron kielen instituutissa (Eesti keele instituut) Tallinnassa 23.10.2013.

Supply network risks and costs in Finnish project business

This report summarizes the results of the survey HAVERI – Supply network risks in business. The survey was conducted in Finland during the spring and summer of year 2013. The survey is part of a large two-year research project started in June 2012 in Finland (on-going 06/2012–07/2014). The project is launched and financed by TEKES, the Finnish Funding Agency for Technology and Innovation, and executed together with the researchers from Lappeenranta University of Technology and Tampere University of Technology. The overall goal of this on-going research project is to find out the decision-making practices in the project-oriented companies in their purchasing decisions especially in the mechanical engineering and construction industries in Finland. The objective of the survey was to gain cross-sectional data concerning the challenges, risks and cost factors in Finnish project business companies. The results show that Finnish companies rely on their experience and supplier references in their risk management. In general, the understanding of the total cost structure varies among the industries and companies. The main cost factor in risk management was costs before the actual purchase decision. Overall, it seems that the monetary value of the whole project and capability of purchasing personnel are the main influencing factors on risk management activity in project purchasing.

Project Management Tools in Agile Embedded Systems Development

Agile methods have become increasingly popular in the field of software engineering. While agile methods are now generally considered applicable to software projects of many different kinds, they have not been widely adopted in embedded systems development. This is partly due to the natural constraints that are present in embedded systems development (e.g. hardware–software interdependencies) that challenge the utilization of agile values, principles and practices. The research in agile embedded systems development has been very limited, and this thesis tackles an even less researched theme related to it: the suitability of different project management tools in agile embedded systems development. The thesis covers the basic aspects of many different agile tool types from physical tools, such as task boards and cards, to web-based agile tools that offer all-round solutions for application lifecycle management. In addition to these two extremities, there is also a wide range of lighter agile tools that focus on the core agile practices, such as backlog management. Also other non-agile tools, such as bug trackers, can be used to support agile development, for instance, with plug-ins. To investigate the special tool requirements in agile embedded development, the author observed tool related issues and solutions in a case study involving three different companies operating in the field of embedded systems development. All three companies had a distinct situation in the beginning of the case and thus the tool solutions varied from a backlog spreadsheet built from scratch to plug-in development for an already existing agile software tool. Detailed reports are presented of all three tool cases. Based on the knowledge gathered from agile tools and the case study experiences, it is concluded that there are tool related issues in the pilot phase, such as backlog management and user motivation. These can be overcome in various ways epending on the type of a team in question. Finally, five principles are formed to give guidelines for tool selection and usage in agile embedded systems development.

Islandora Archipelago: Update on the Project & Community

Presentation at Open Repositories 2014, Helsinki, Finland, June 9-13, 2014

Extending the Hydra Head to Create a Pluggable, Extensible Architecture: Diving into the Technology of Hydramata

Presentation at Open Repositories 2014, Helsinki, Finland, June 9-13, 2014

Hydramata: Building a Nimble Solution with Hydra to Transcend the Institutional Repository

Presentation at Open Repositories 2014, Helsinki, Finland, June 9-13, 2014

Avalon Media System project update: a Hydra solution for digital audio and video access

Presentation at Open Repositories 2014, Helsinki, Finland, June 9-13, 2014