Pk-yritysten rahoituspalveluiden kehittäminen Varkauden talousalueella

Tässä tutkimuksessa selvitettiin Varkauden talousalueen pk-yritysten rahoituspalveluiden kehitystarpeita. Kuvailevaa tutkimusta käyttämällä selvitettiin mitä ongelmakohtia yritykset näkevät rahaliikenteessään, miten rahoitusrakennetta suunnitellaan ja minkälaisia tuotteita yrityksillä on käytössään. Mittareina tutkimuksessa käytettiin mm. kasvutavoitetta, pääomarakennetta ja tuottovaatimusten muodostamista. Tavoitteena oli tutkia mitkä tekijät vaikuttavat sijoituspäätöksentekoon ja mitä tekijöitä arvostetaan pankista saadussa palvelussa. Tutkimukseen valittiin Varkauden talousalueen suurimmat ja parhaan luottoluokituksen omaavat yritykset. Aineisto kerättiin luomalla sähköinen kyselylomake, joka lähetettiin 48 yritykseen tammikuussa 2009. Tutkimustulosten mukaan yritykset näkivät suurimmat kehitystarpeet sähköisessä taloushallinnossa, eri investointirahoitusvaihtoehdoissa ja julkisten sekä yksityisten rahoittajien yhteistyössä. Parempaa rahoitusneuvontaa kaivattiin investointirahoitukseen ja yrityskauppoihin liittyen. Suurimmalla osalla yrityksistä oli selkeät kasvutavoitteet sekä suunniteltu pääomarakenne. Suurimpia puutteita havaittiin mm. korkosuojaus- ja kassanhallinnan ratkaisuissa. Varainhoidon tuotteista mielenkiintoisimpana nähtiin pääomaturvatut ja kiinteää tuottoa maksavat vaihtoehdot. Sijoituspäätöksiin vaikuttavat paljon pankin luotettavuus sekä toimihenkilön asiantuntemus. Vastaavasti sijoituspäätös voi jäädä tekemättä, mikäli tuote on liian monimutkainen tai prosessi vaatii paljon aikaa ja paneutumista. Pankin palveluissa arvostetaan niin ikään luotettavuutta, helppoa asiointia sekä henkilökohtaista palvelua. Vastaajien koulutustaustalla ei näytä valittujen mittareiden perusteella olevan vaikutusta rahoitusosaamiseen. Alueella rahoitusongelmia kohdanneista yrityksistä lähes kaikki olivat kasvuhakuisia.

Sähkönjakeluverkon primäärikomponenttien elinkaarianalyysi

Tässä työssä on tarkasteltu sähkönjakeluverkon primäärikomponenttien elinkaaria niiden energiankulutuksen näkökulmasta. Työssä kerrotaan elinkaarianalyysin käyttämisestä tutkimusmenetelmänä erityisesti sähkönjakeluverkkojen tarkastelussa. Tarkasteltaviksi komponenteiksi on valittu 110 kV/20 kV sähköasemalta päämuuntajat ja keskijännitepuolen kojeistot, keskijännitejohtolähdön maakaapeli ja ilmajohtorakenteet sekä jake-lumuuntajat, pienjännitemaakaapelit ja -avojohdot. Työssä esitetään yksinkertainen menetelmä komponenttien elinkaarien aikana kuluvan energiamäärän ja siitä aiheutuvien CO2-päästöjen arviointiin. Lisäksi esitetään tuloksia tehdyistä esimerkkitarkasteluista ja analyysin lähtötietojen määrittämisestä. Työn tarkoitus on auttaa verkkoyhtiöitä arvioimaan komponentti-investointien kannattavuutta energiatehokkuuden näkökulmasta. Energiahäviöt ovat usein verkkoyhtiön suurin asiakas ja päästökaupan myötä myös CO2-päästöillä on hintansa. Energiatehokkaiden ratkaisujen käyttäminen on tullut entistä tärkeämmäksi komponentteja uusittaessa.

Discusión sobre la influencia de la corriente criminológica positivista en el discurso penal argentino.

En 10s últimos siglos diferentes corrientes de pensamiento europeas han reflexionado acerca de las características del Derecho y de la practica jurídica. Varias tendencias se han ido disputando el interds de 10s juristas especialmente en el campo delictual y en el contexto de la consolidacion de la institución carcelaria como ámbito central de ejecución de la pena privativa de libertad. En materia de Derecho Penal las dos orientaciones mas importantes de 10s siglos XVLII y XIX fueron el Positivismo y el Iluminismo (I), un debate que ilegó mas tardíamente y con menor fuerza a Argentina pero que fue una manifestación de la incorporación de 10s juristas al for0 internacional. Esa incorporación coincidia con Ia consolidacion de la criminologia positivista en Europa, fundada en el análisis de la personalidad del delincuente, en la utilización de métodos de las ciencias naturales y en paradigmas epistemológicos de tip etiolbgico: 10s representantes de esta corriente explicaban la criminalidad examinand0 las causas y 10s factores desde un punto de vista bislógico (2).

Editorial del número 3 de la Revista Observar

Algunos clásicos mantenían la idea de un ojo activo que se abalanzaba sobre los objetos. En muchos casos, la diferencia en las diversas formulaciones de esta teoría estribaba en el papel desempeñado por el medio interpuesto. Y no era cosa de poca monta: de su intromisión dependía que la acción del rayo ocular se produjese con mayor o menor fortuna; que llegase a la superficie del objeto o que alcanzase sólo las masas de aire circundantes, con todas las consecuencias en materia epistemológica que un hecho como éste acarreaba. Es curioso que, cuando los antiguos reflexionaban sobre el funcionamiento del ojo, lo hiciesen pensando en el sentido humano. Y la verdad es que, una vez extraída la presunta ingenuidad de su teoría del rayo ocular, sigue vigente lo fundamental: el ojo humano no sólo ve; también mira. El mirar es antes que nada dirigir el ojo hacia un objeto; casi ponerlo el ojo allí. Bien mirado, se trata de una transacción entre lo que se toma (de la cosa) y lo que se pone (en la misma). Pero esa avenencia es desigual: se pone más; por eso, el mirar es proyectar, un lanzamiento ocular de un plan de acción que sólo cobra cuerpo en el objeto.

Desde los actos de habla de Austin a los actos comunicativos. Perspectivas desde Searle, Habermas y CREA

El concepto de acto de habla ha sido una gran aportación de la filosofía del lenguaje al estudio de los procesos de comunicación que está tomando mayor importancia con el actual giro dialógico de las sociedades y las propias ciencias sociales. El desarrollo posterior que hizo Searle de las contribuciones de Austin fue tomado como el punto de partida de la concepción de actos de habla y actos comunicativos que Ha-bermas consideró una de las bases de su teoría de la acción comunicativa. Sin embargo, en el trabajo conjunto de Searle y CREA se clarificaron los errores de comprensión que Habermas tuvo de la concepción de Searle. De ese debate surgió la importancia del desarrollo de la concepción de actos comunicativos dialógicos y actos comunicativos de poder que ha sido incorporada al proyecto INCLuD-ED1 cuyo equipo ha continuado desarrollándola hasta la actualidad en diferentes ámbitos. En este artículo se desarrolla esa evolución a partir de un análisis de las aportaciones recientes de la filosofía del lenguaje, seguidamente de una explicación de los actos de habla y los actos comunicativos y finalmente un análisis de las relaciones de poder y las relaciones dialógicas que se dan en los diferentes actos comunicativos.

Die ersten offiziellen Ausgrabungen in Ampurias (Empuries, L'Escala, Provinz Girona): 1846

En el año 2008 tuvo lugar el aniversario del centenario de las excavaciones arqueológicas en la ciudad greco-romana de Ampurias. Precisamente las investigaciones de esa época tienen un significado cultural y simbólico muy importante para el desarrollo de la autognosis de Cataluña a comienzos del siglo XX. El presente artículo intenta llamar la atención sobre los verdaderos comienzos de las investigaciones sobre la antigua ciudad, que habían comenzado bastante antes. Si nos concentramos en considerar los lugares de patrocinio público las excavaciones privadas fueron habituales en todas las épocas entonces las excavaciones científicas comenzaron siete décadas antes. Responsable fue la Comisión de Monumentos de Girona, que contó con el apoyo financiero de la Diputación Provincial.

Ulkoistaminen ja johdon laskentatoimi keskisuurissa ja suurissa yrityksissä Suomessa

Tänä päivänä globaaleilla markkinoilla yritykset joutuvat tarkastelemaan liiketoimintaansa ja tekemään vaativia strategisia päätöksiä kohdistaakseen rajalliset resurssinsa keskeisimmiksi näkemiinsä toimintoihin. Yhä yleistyvä vaihtoehto on ulkoistaminen, jota on tehty Suomessa noin 20 vuoden ajan. Menetelmä rantautui Suomeen 1980-luvun lopulla Yhdysvalloista ja yleistyi 1990- luvun laman myötä. Työssä on lähdetty tarkastelemaan aihetta johdon laskentatoimen näkökulmasta pyrkimyksenä löytää syitä ulkoistamiselle. Esille tuodaan myös muita tavoitteita, riskejä, onnistumisen edellytyksiä ja ulkoistamiskohteita. Työhön on koottu eri tilastoista suomalaisyritysten ulkoistamisen yleisyyttä, syitä ja ulkoistamiskohteita. Lopuksi on tehty johtopäätöksiä ulkoistamisesta prosessina ja siinä onnistumisen edellytyksistä.

Offdesign operation of kraft recovery boiler

A model to solve heat and mass balances during the offdesign load calculations was created. These equations are complex and nonlinear. The main new ideas used in the created offdesign model of a kraft recovery boiler are the use of heat flows as torn iteration variables instead of the current practice of using the mass flows, vectorizing equation solving, thus speeding up the process, using non dimensional variables for solving the multiple heat transfer surface problem and using a new procedure for calculating pressure losses. Recovery boiler heat and mass balances are reduced to vector form. It is shown that these vectorized equations can be solved virtually without iteration. The iteration speed is enhanced by the use of the derived method of calculating multiple heat transfer surfaces simultaneously. To achieve this quick convergence the heat flows were used as the torn iteration parameters. A new method to handle pressure loss calculations with linearization was presented. This method enabled less time to be spent calculating pressure losses. The derived vector representation of the steam generator was used to calculate offdesign operation parameters for a 3000 tds/d example recovery boiler. The model was used to study recovery boiler part load operation and the effect of the black liquor dry solids increase on recovery boiler dimensioning. Heat flows to surface elements for part load calculations can be closely approximated with a previously defined exponent function. The exponential method can be used for the prediction of fouling in kraft recovery boilers. For similar furnaces the firing of 80 % dry solids liquor produces lower hearth heat release rate than the 65 % dry solids liquor if we fire at constant steam flow. The furnace outlet temperatures show that capacity increase with firing rate increase produces higher loadings than capacity increase with dry solids increase. The economizers, boiler banks and furnaces can be dimensioned smaller if we increase the black liquor dry solids content. The main problem with increased black liquor dry solids content is the decrease in the heat available to superheat. Whenever possible the furnace exit temperature should be increased by decreasing the furnace height. The increase in the furnace exit temperature is usually opposed because of fear of increased corrosion.

Fish colonization of artificial reefs in a large Neotropical reservoir: material type and successional changes

Artificial reefs have barely been used in Neotropical reservoirs (about five studies in three reservoirs), despite their potential as a fishery management tool to create new habitats and also to understand fish ecology. We experimentally assessed how reef material (ceramic, concrete, and PVC) and time modulated fish colonization of artificial reefs deployed in Itaipu Reservoir, a large reservoir of the mainstem Parana´ River, Brazil. Fish richness, abundance, and biomass were significantly greater in the reef treatments than at control sites. Among the experimental reefs, ceramic followed by the concrete treatments were the materials most effectively colonized, harboring the majority of the 13 fish species recorded. Although dependent on material type, many of the regularities of ecological successions were also observed in the artificial reefs, including decelerating increases in species richness, abundance, mean individual size, and species loss rates with time and decelerating decreases of species gain and turnover rates. Species composition also varied with material type and time, together with suites of life history traits: more equilibrium species (i.e., fishes of intermediate size that often exhibit parental care and produce fewer but larger offspring) of the Winemiller-Rose model of fish life histories prevailed in later successional stages. Overall, our study suggests that experimental reefs are a promising tool to understand ecological succession of fish assemblages, particularly in tropical ecosystems given their high species richness and low seasonality

Niche Differentiation and Fine-Scale Projections for Argentine Ants Based on Remotely Sensed Data

Modeling ecological niches of species is a promising approach for predicting the geographic potential of invasive species in new environments. Argentine ants (Linepithema humile) rank among the most successful invasive species: native to South America, they have invaded broad areas worldwide. Despite their widespread success, little is known about what makes an area susceptible - or not - to invasion. Here, we use a genetic algorithm approach to ecological niche modeling based on high-resolution remote-sensing data to examine the roles of niche similarity and difference in predicting invasions by this species. Our comparisons support a picture of general conservatism of the species' ecological characteristics, in spite of distinct geographic and community contexts

Invasive species and habitat degradation in Iberian streams: an analysis of their role in freshwater fish diversity loss

Mediterranean endemic freshwater fish are among the most threatened biota in the world. Distinguishing the role of different extinction drivers and their potential interactions is crucial for achieving conservation goals. While some authors argue that invasive species are a main driver of native species declines, others see their proliferation as a co-occurring process to biodiversity loss driven by habitat degradation. It is difficult to discern between the two potential causes given that few invaded ecosystems are free from habitat degradation, and that both factors may interact in different ways. Here we analyze the relative importance of habitat degradation and invasive species in the decline of native fish assemblages in the Guadiana River basin (southwestern Iberian Peninsula) using an information theoretic approach to evaluate interaction pathways between invasive species and habitat degradation (structural equation modeling, SEM). We also tested the possible changes in the functional relationships between invasive and native species, measured as the per capita effect of invasive species, using ANCOVA. We found that the abundance of invasive species was the best single predictor of natives’ decline and had the highest Akaike weight among the set of predictor variables examined. Habitat degradation neither played an active role nor influenced the per capita effect of invasive species on natives. Our analyses indicated that downstream reaches and areas close to reservoirs had the most invaded fish assemblages, independently of their habitat degradation status. The proliferation of invasive species poses a strong threat to the persistence of native assemblages in highly fluctuating environments. Therefore, conservation efforts to reduce native freshwater fish diversity loss in Mediterranean rivers should focus on mitigating the effect of invasive species and preventing future invasions

Interactions of bacteria and fungi on decomposing litter: differential extracellular enzyme activities

Fungi and bacteria are key agents in plant litter decomposition in freshwater ecosystems. However, the specific roles of these two groups and their interactions during the decomposition process are unclear. We compared the growth and patterns of degradativeenzymes expressed by communities of bacteria and fungi grown separately and in coexistence on Phragmites leaves. The two groups displayed both synergistic and antagonistic interactions. Bacteria grew better together with fungi than alone. In addition, there was a negative effect of bacteria on fungi, which appeared to be caused by suppression of fungal growth and biomass accrual rather than specifically affecting enzyme activity. Fungi growing alone had a high capacity for the decomposition of plant polymers such as lignin, cellulose, and hemicellulose. In contrast, enzyme activities were in general low when bacteria grew alone, and the activity of key enzymes in the degradation of lignin and cellulose (phenol oxidase and cellobiohydrolase) was undetectable in the bacteria-only treatment. Still, biomass-specific activities of most enzymes were higher in bacteria than in fungi. The low total activity and growth of bacteria in the absence of fungi in spite of apparent high enzymatic efficiency during the degradation of many substrates suggest that fungi provide the bacteria with resources that the bacteria were not able to acquire on their own, most probably intermediate decomposition products released by fungi that could be used by bacteria

Quantifying seasonality along a latitudinal gradient: from stream temperature to growth of invasive mosquitofish

Most ecosystems undergo substantial variation over the seasons, ranging from changes in abiotic features, such as temperature, light and precipitation, to changes in species abundance and composition. How seasonality varies along latitudinal gradients is not well known in freshwater ecosystems, despite being very important in predicting the effects of climate change and in helping to advance ecological understanding. Stream temperature is often well correlated with air temperature and influences many ecosystem features such as growth and metabolism of most aquatic organisms. We evaluated the degree of seasonality in ten river mouths along a latitudinal gradient for a set of variables, ranging from air and water temperatures, to physical and chemical properties of water and growth of an invasive fish species (eastern mosquitofish, Gambusia holbrooki ). Our results show that although most of the variation in air temperature was explained by latitude and season, this was not the case for water features, including temperature, in lowland Mediterranean streams, which depended less on season and much more on local factors. Similarly, although there was evidence of latitude-dependent seasonality in fish growth, the relationship was nonlinear and weak and the significant latitudinal differences in growth rates observed during winter were compensated later in the year and did not result in overall differences in size and growth. Our results suggest that although latitudinal differences in air temperature cascade through properties of freshwater ecosystems, local factors and complex interactions often override the water temperature variation with latitude and might therefore hinder projections of species distribution models and effects of climate change

Reparar y sustituir cosas en la compraventa : evolución y últimas tendencias

International texts recognise the buyer's right to the repair or replacement if the goods do not conform with the contract, and at the same time, establish exceptions to their application and certain rules of protection for the seller (Art. 46 CISG, Art. 7.2.3 UNIDROIT Principles of International Commercial Contracts, Art.9:102 PECL and Arts. 4:202 y 4:204 (1) PEL S). This approach is a result of a compromise between civil law systems and the common law and it has been widely extended to the regulation of consumer sales over the last decade (Art. 3.3 of the Directive 1999/44/CE, Art. III.-3:302 DCFR, Art. 26 of the proposal for a Directive on Consumer Rights). These norms regulate the different ways of requiring the fulfilment of a contractual obligation from a new paradigm which has little to do with a need to protect the weak consumer which governed the origins of consumer policy in the European Community. Now the idea of the consumer who shall behave economically efficiently prevails in Art. 3.3 of the Directive 1999/44/CE, a norm which is clearly influenced by the international texts and whose transposing into the national legislation of Member States has created important problems for traditional dogmas. In this sense there are still some unclear issues, such as the possibility of replacing in sales of goods of specific nature or second-hand goods, some aspects on the exercise of repair and replacement, and, even, their use as primary remedies rather than a reduction in price or a rescission of the contract. With regard to this, in England the possibility of offering the consumer free choice between these measures if the goods do not conform with the contract has been raised. This is far from the principle of pacta sunt servanda and is clearly contrary to the economic approach of the proposal for a Directive on Consumer Rights. Up to now Spain has limited itself to implementing Art. 3.3 Directive 1999/44/CE into its legal system in almost literal terms and the case law on the issue has completely turned out to be insufficient. By contrast with Germany, the Spanish legislator has not extended the application of the rules of repair and replacement of Directive 1999/44/CE to nonconsumer sales, even though two draft bill proposals along these lines presented by the General Commission for Codifying (“Comisión General de Codificación”), the last one being in January, 2009