Hinnoittelu ja asiakaskannattavuus johdon laskentatoimessa ja markkinoinnissa

Tässä kandidaatintyössä on tutkittu hinnoittelua ja asiakaskannattavuutta johdon laskentatoimen ja markkinoinnin kirjallisuuksissa. Työn tarkoituksena oli tarkastella näiden alojen välisiä eroja hinnoittelussa ja asiakaskannattavuudessa, sekä osoittaa kuinka niitä käytetään, ja miten kyseiset aiheet linkittyvät toisiinsa. Työ on toteutettu kirjallisuustutkimuksena hyödyntäen painettua kirjallisuutta ja elektronista tiedonhakua. Hinnoittelu eroaa suuresti markkinoinnin ja johdon laskentatoimen kirjallisuuksissa. Johdon laskentatoimi käsittelee nykyhetkeä analysoivia asiakaskannattavuuden mittausmalleja, kun taas markkinointi käsittelee tulevaisuutta analysoivia menetelmiä. Sekä johdon laskentatoimi että markkinointi on kiinnostunut kasvavissa määrin asiakaskannattavuuden analysoimisesta. Hinnoittelu ja asiakaskannattavuus vaikuttavat suoraan toisiinsa. ABC-laskennan avulla voidaan toteuttaa analyyseja tuotekustannuksista ja asiakkaista samanaikaisesti. Tulevaisuudessa näiden aihealueiden ja alojen synergiaa parantamalla yritykset pystyisivät kehittämään kannattavuuttaan suuresti.

Influência das condições climáticas no momento da aplicação de herbicidas pós-emergentes sobre a eficácia de controle de nabiça (Raphanus raphanistrum) na cultura de trigo

As condições climáticas, no momento da aplicação, determinam em grande parte a eficácia de herbicidas pós-emergentes. Com o objetivo de avaliar a influência das condições climáticas sobre a eficácia de diferentes herbicidas, aplicados na pós-emergência da cultura de trigo, para o controle de Raphanus raphanistrum (nabiça), foi conduzido um experimento em condições de campo, na Estação Experimental da Fundação ABC, município de Tibagi-PR, na safra de 2002. A cultura de trigo foi instalada em sistema de plantio direto, utilizando o cultivar OR1. O delineamento experimental adotado foi o de blocos ao acaso em esquema fatorial 5 x 4 (cinco herbicidas e quatro horários de aplicação), em quatro repetições. Os herbicidas utilizados foram, em g de i.a. ha-1: metsulfuron-methyl (3,6), iodosulfuron-methyl (5,0), metribuzin (144,0), 2,4-D amina (1005,0) e 2,4-D éster (400,0); os horários de aplicação durante o dia foram 7h, 10h30, 13h30 e 17h45. A aplicação dos tratamentos herbicidas foi feita com a cultura do trigo em pleno perfilhamento, e com uma infestação de 288 pl m-2 de nabiça, que possuíam em média cinco a sete folhas. As características avaliadas foram eficácia de controle da nabiça e porcentagem de fitotoxicidade na cultura aos 8, 16, 22 e 30 dias após aplicação dos tratamentos (DAA). Os dados obtidos foram submetidos à análise de variância pelo teste F no programa SAS, sendo as médias comparadas pelo teste de LSD de Fishes a 5% de probabilidade. Houve interação entre os herbicidas e os horários de aplicação em relação ao controle de nabiça. Metribuzin e iodosulfuron-methyl foram os herbicidas menos influenciados pelas condições climáticas nos diferentes horários para o controle de nabiça. O metribuzin foi mais eficiente no seu controle, mas evidenciou sintomas de fitotoxicidade que desapareceram aos 30 DAA. As condições climáticas que ocorreram para os diferentes horários de aplicação influenciaram o desempenho dos herbicidas. O metsulfuron-methyl, o 2,4-D amina e o 2,4-D éster apresentaram grandes diferenças de controle conforme o horário de aplicação, sendo os horários das 7h00 e 17h45 os que proporcionaram menor controle quando comparados aos horários das 10h30 e 13h30. Esses resultados evidenciam a importância das condições climáticas no momento das aplicações de defensivos agrícolas no inverno, na cultura de trigo.

Validation and Selection of Transportation Cost Drivers with Advanced Methods

In today's logistics environment, there is a tremendous need for accurate cost information and cost allocation. Companies searching for the proper solution often come across with activity-based costing (ABC) or one of its variations which utilizes cost drivers to allocate the costs of activities to cost objects. In order to allocate the costs accurately and reliably, the selection of appropriate cost drivers is essential in order to get the benefits of the costing system. The purpose of this study is to validate the transportation cost drivers of a Finnish wholesaler company and ultimately select the best possible driver alternatives for the company. The use of cost driver combinations as an alternative is also studied. The study is conducted as a part of case company's applied ABC-project using the statistical research as the main research method supported by a theoretical, literature based method. The main research tools featured in the study include simple and multiple regression analyses, which together with the literature and observations based practicality analysis forms the basis for the advanced methods. The results suggest that the most appropriate cost driver alternatives are the delivery drops and internal delivery weight. The possibility of using cost driver combinations is not suggested as their use doesn't provide substantially better results while increasing the measurement costs, complexity and load of use at the same time. The use of internal freight cost drivers is also questionable as the results indicate weakening trend in the cost allocation capabilities towards the end of the period. Therefore more research towards internal freight cost drivers should be conducted before taking them in use.

Preparation and purification of Flavobacterium heparinum chondroitinases AC and B by hydrophobic interaction chromatography

Flavobacterium heparinum is a soil bacterium that produces several mucopolysaccharidases such as heparinase, heparitinases I and II, and chondroitinases AC, B, C and ABC. The purpose of the present study was to optimize the preparation of F. heparinum chondroitinases, which are very useful tools for the identification and structural characterization of chondroitin and dermatan sulfates. We observed that during the routine procedure for cell disruption (ultrasound, 100 kHz, 5 min) some of the chondroitinase B activity was lost. Using milder conditions (2 min), most of the chondroitinase B and AC protein was solubilized and the enzyme activities were preserved. Tryptic soy broth without glucose was the best culture medium both for bacterial growth and enzyme induction. Chondroitinases AC and B were separated from each other and also from glucuronidases and sulfatases by hydrophobic interaction chromatography on HP Phenyl-Sepharose. A rapid method for screening of the column fractions was also developed based on the metachromatic shift of the color of dimethylmethylene blue.

P-glycoprotein-mediated resistance to chemotherapy in cancer cells: using recombinant cytosolic domains to establish structure-function relationships

Resistance to chemotherapy in cancer cells is mainly mediated by overexpression of P-glycoprotein (Pgp), a plasma membrane ATP-binding cassette (ABC) transporter which extrudes cytotoxic drugs at the expense of ATP hydrolysis. Pgp consists of two homologous halves each containing a transmembrane domain and a cytosolic nucleotide-binding domain (NBD) which contains two consensus Walker motifs, A and B, involved in ATP binding and hydrolysis. The protein also contains an S signature characteristic of ABC transporters. The molecular mechanism of Pgp-mediated drug transport is not known. Since the transporter has an extraordinarily broad substrate specificity, its cellular function has been described as a "hydrophobic vacuum cleaner". The limited knowledge about the mechanism of Pgp, partly due to the lack of a high-resolution structure, is well reflected in the failure to efficiently inhibit its activity in cancer cells and thus to reverse multidrug resistance (MDR). In contrast to the difficulties encountered when studying the full-length Pgp, the recombinant NBDs can be obtained in large amounts as soluble proteins. The biochemical and biophysical characterization of recombinant NBDs is shown here to provide a suitable alternative route to establish structure-function relationships. NBDs were shown to bind ATP and analogues as well as potent modulators of MDR, such as hydrophobic steroids, at a region close to the ATP site. Interestingly, flavonoids also bind to NBDs with high affinity. Their binding site partly overlaps both the ATP-binding site and the steroid-interacting region. Therefore flavonoids constitute a new promising class of bifunctional modulators of Pgp.

Aggrecan structure in amphibian cartilage

The structure of the large proteoglycan present in the bullfrog epiphyseal cartilage was studied by immunochemical and biochemical methods. The isolated monomer showed a polydisperse behavior on Sepharose CL2B, with a peak at Kav = 0.14. Chondroitin sulfate chains were identified by HPLC analysis of the products formed by chondroitinase digestion and mercuric acetate treatment. These chains have approximately 38 disaccharides, a Di45:Di68 ratio of 1.6 and GalNAc4S + GalNAc4,6S are the main non-reducing terminals. Keratan sulfate was identified by the use of two monoclonal antibodies in Western blots after chondroitinase ABC treatment. A keratan sulfate-rich region (~110 kDa) was isolated by sequential treatment with chondroitinase ABC and proteases. We also employed antibodies in Western blotting experiments and showed that the full length deglycosylated core protein is about 300 kDa after SDS-PAGE. Domain-specific antibodies revealed the presence of immunoreactive sites corresponding to G1/G2 and G3 globular domains and the characterization of this large proteoglycan as aggrecan. The results indicate the high conservation of the aggrecan domain structure in this lower vertebrate.

Galactosaminoglycans from normal myometrium and leiomyoma

In many tumors, the amount of chondroitin sulfate in the extracellular matrix has been shown to be elevated when compared to the corresponding normal tissue. Nevertheless, the degree of chondroitin sulfate increase varies widely. In order to investigate a possible correlation between the amount of chondroitin sulfate and tumor size, several individual specimens of human leiomyoma, a benign uterine tumor, were analyzed. The glycosaminoglycans from eight tumors were extracted and compared with those from the respective adjacent normal myometrium. The main glycosaminoglycan found in normal myometrium was dermatan sulfate, with small amounts of chondroitin sulfate and heparan sulfate. In leiomyoma, both dermatan sulfate and chondroitin sulfate were detected and the total amounts of the two galactosaminoglycans was increased in all tumors when compared to normal tissue. In contrast, the heparan sulfate concentration decreased in the tumor. To assess the disaccharide composition of galactosaminoglycans, these compounds were incubated with bacterial chondroitinases AC and ABC. The amounts of L-iduronic acid-containing disaccharides remained constant, whereas the concentration of D-glucuronic acid-containing disaccharides increased from 2 to 10 times in the tumor, indicating that D-glucuronic acid-containing disaccharides are responsible for the elevation in galactosaminoglycan concentration. This increase is positively correlated with tumor size.

[Uusia kirjoja]

Kirjallisuusarvostelu

Sisäisen logistiikan prosessien ja materiaalivirtojen tehostaminen

Työn tavoitteena on löytää kohdeyrityksen sisäisen logistiikan prosessien ja materiaalivirtojen tehostamiskohteita. Sisäisen logistiikan ja materiaalienohjauksen toimivuutta halutaan tutkittavan lähtötiedoksi prosessien ja materiaalivirtojen parantamiselle. Materiaalivirtojen tutkimisella saadaan selville tutkimuksen aikana suoritettavan kehitysprojektin aiheuttamat muutokset. Tutkimuksen aikana kehitetään kustannustyökalu, jolla voidaan määrittää materiaaliensiirroista aiheutuvia kustannuksia. Tutkimus suoritettiin käyttäen sekä kvantitatiivisia että kvalitatiivisia tutkimusmenetelmiä. Haastattelut ja keskustelut antoivat lähtötiedot materiaalivirtojen tutkimiselle, jonka vuoksi ne tukevat toinen toisiaan. Taustatiedoksi syvennytään kirjallisuudessa ilmenneisiin ohjeisiin prosessien ja materiaalivirtojen analysoimisesta, mittareista sekä kehitettävän kustannustyökalun kannalta toimintolaskennan menetelmistä. Tutkimuksen tuloksena pystyttiin havaitsemaan prosessien toimintoihin liityviä haasteita sekä turhia materiaalivirtoja. Materiaalivirta-analyysillä pystyttiin arvioimaan materiaalivirtojen merkitystä sekä kehitysprojektin aiheuttamien muutoksien luomia vaatimuksia. Lisäksi materiaalivirta-analyysin pohjalta pystyttiin muodostamaan skenaarioita materiaalivirtojen tehostamiseksi.

Sulfated proteoglycans as modulators of neuronal migration and axonal decussation in the developing midbrain

Proteoglycans are abundant in the developing brain and there is much circumstantial evidence for their roles in directional neuronal movements such as cell body migration and axonal growth. We have developed an in vitro model of astrocyte cultures of the lateral and medial sectors of the embryonic mouse midbrain, that differ in their ability to support neuritic growth of young midbrain neurons, and we have searched for the role of interactive proteins and proteoglycans in this model. Neurite production in co-cultures reveals that, irrespective of the previous location of neurons in the midbrain, medial astrocytes exert an inhibitory or nonpermissive effect on neuritic growth that is correlated to a higher content of both heparan and chondroitin sulfates (HS and CS). Treatment of astrocytes with chondroitinase ABC revealed a growth-promoting effect of CS on lateral glia but treatment with exogenous CS-4 indicated a U-shaped dose-response curve for CS. In contrast, the growth-inhibitory action of medial astrocytes was reversed by exogenous CS-4. Treatment of astrocytes with heparitinase indicated that the growth-inhibitory action of medial astrocytes may depend heavily on HS by an as yet unknown mechanism. The results are discussed in terms of available knowledge on the binding of HS proteoglycans to interactive proteins, with emphasis on the importance of unraveling the physiological functions of glial glycoconjugates for a better understanding of neuron-glial interactions.

Paperitehtaan toimitusketjun kustannus- ja pääoma-analyysi

Heikkenevä kysyntä sekä koveneva hintakilpailu erityisesti painopaperin markkinoilla on luonut paperinvalmistajalle haasteita kustannusten alentamisen sekä kannattavuuden parantamisen osalta. Sijaintinsa vuoksi yritys on halunnut erityisesti parantaa kustannustehokkuuttaan logistiikan osalta, minkä tueksi tämä diplomityö on tehty. Tutkimuksen tarkoituksena on analysoida paperitehtaan toimitusketjuja kustannusjohtamisen näkökulmasta. Tavoitteena on ollut arvioida kahden vaihtoehtoisen toimitusketjun, suoran ja välivarasto-toimituksen, vaikutusta syntyvien kustannusten, ketjuun sitoutuneen pääoman sekä asiakaskannattavuuden kautta. Tutkimus toteutettiin case-tutkimuksen kaltaisena soveltuvin osin, hyödyntämällä kvantitatiivisia menetelmiä. Projektia varten valittiin paperinvalmistajan painopaperin tuloslinjalta kymmenen kohdeasiakasta, joille vaihtoehtoisia toimitusketjuja voidaan soveltaa. Toimitusketjut rajattiin käsittämään valmiin tuotteen asiakastoimitukset ja niistä aiheutuvat kuluerät. Kustannus- ja pääoma-analyysin suunnittelussa hyödynnettiin toimitusketjuihin sekä kustannusjohtamiseen liittyvää teoreettista kirjallisuutta. Ensisijaisena viitekehyksenä kustannusten analysoinnissa sovellettiin toimintolaskentaa ja pääoman sitoutumisen arvioinnissa kiertoajan tunnuslukuja. Käsiteltävä informaatio kerättiin yrityksen sisäisistä raporteista sekä toiminnanohjausjärjestelmästä taulukkolaskentaohjelmaan, jossa laskelmat tehtiin. Tutkimuksen avaintuloksena kahdeksan case-asiakkaan kohdalla suora toimitus osoittautui kustannuksiltaan välivaraston kautta kulkevaa edullisemmaksi. Lisäksi havaittiin suoran toimituksen nopeuttavan teoriassa pääoman kiertoa toimitusketjussa lyhyemmän läpimenoajan ansiosta. Johtopäätöksenä kustannus- ja pääomahyötyjen vaikutuksen vuoksi suorien toimitusten hyödyntäminen on edullista soveltuvien asiakkaiden kohdalla. Tutkimuksessa kustannusinformaation kerääminen kokonaisvaltaisesti osoittautui haasteelliseksi, sillä kaikkien toimitusketjun kustannuserien tietoja ei ollut laajasti saatavilla. Toimeksiantajan näkökulmasta merkittävät kohteet jatkotutkimukselle ovat kustannusten oikeellisuuteen ja kohdistamiseen sekä asiakkaiden maksukäytäntöihin ja ehtoihin liittyvä seuranta.

Distribution of small proteoglycans and glycosaminoglycans in humerus-related articular cartilage of chickens

The expression of components present in the cartilaginous extracellular matrix is related to development, gender, and genotype, as well as to the biomechanical properties of each type of cartilage. In the present study, we analyzed small proteoglycans and glycosaminoglycans present in different cartilages of the chicken wing after extraction with guanidine hydrochloride or papain. Quantitative analysis of glycosaminoglycans showed a larger amount in humeral cartilage (around 200 mg/g tissue) than in articular cartilage of the radius and ulna, with 138 and 80 mg/g tissue, respectively. Non-collagenous proteins isolated were predominantly from cartilage in the proximal regions of the humerus and radius. D4 fractions obtained by ultracentrifugation were separated by DEAE-Sephacel and Octyl-Sepharose chromatography and analyzed by SDS-PAGE. Two bands of 57 and 70-90 kDa were observed for all samples treated with ß-mercaptoethanol. Immunoblotting of these proteins was positive for the small proteoglycans fibromodulin and decorin, respectively. Apparently, the 57-kDa protein is present in macromolecular complexes of 160 and 200 kDa. Chondroitin sulfate was detected in all regions. HPLC analysis of the products formed by chondroitinase AC and ABC digestion mainly revealed ß-D-glucuronic acid and N-acetyl ß-D-galactosamine residues. The 4-sulfation/6-sulfation ratio was close to 3, except for the proximal cartilage of the radius (2.5). These results suggest functional differences between the scapula-humerus, humerus-ulna, and humerus-radius joints of the chicken wing. This study contributes to the understanding of the physiology of cartilage and joints of birds under different types of mechanical stress.

Production unit’s overhead cost allocation with activity-based costing in food industry enterprise

The main objective of this Master’s thesis is to develop a cost allocation model for a leading food industry company in Finland. The goal is to develop an allocation method for fixed overhead expenses produced in a specific production unit and create a plausible tracking system for product costs. The second objective is to construct an allocation model and modify the created model to be suited for other units as well. Costs, activities, drivers and appropriate allocation methods are studied. This thesis is started with literature review of existing theory of ABC, inspecting cost information and then conducting interviews with officials to get a general view of the requirements for the model to be constructed. The familiarization of the company started with becoming acquainted with the existing cost accounting methods. The main proposals for a new allocation model were revealed through interviews, which were utilized in setting targets for developing the new allocation method. As a result of this thesis, an Excel-based model is created based on the theoretical and empiric data. The new system is able to handle overhead costs in more detail improving the cost awareness, transparency in cost allocations and enhancing products’ cost structure. The improved cost awareness is received by selecting the best possible cost drivers for this situation. Also the capacity changes are taken into consideration, such as usage of practical or normal capacity instead of theoretical is suggested to apply. Also some recommendations for further development are made about capacity handling and cost collection.

Automaattien synkronisaatiosta

Tässä tutkielmassa tarkastellaan eräitä synkronisoituviin automaatteihin liittyviä ongelmia. Pääpaino on Černýn konjektuurissa ja tienväritysongelmassa, joiden lisäksi käsitellään myös hybridikonjektuuria. Černýn konjektuuri on otaksuma, jonka mukaan jokainen synkronisoituva n-tilainen automaatti voidaan synkronisoida enintään pituutta (n − 1)2 olevalla sanalla. Ongelma on ollut avoin 1970-luvulta asti, mutta useita osatuloksia on todistettu. Tutkielmassa esitetään niistä tärkeimmät. Tienväritysongelma koskee sitä, millaisista suunnatuista graafeista voidaan muodostaa synkronisoituvia automaatteja. Vuonna 2009 todistetun tienvärityslauseen mukaan synkronisoituvia automaatteja voidaan muodostaa ns. primitiivisistä graafeista. Tutkielmassa esitetään tienvärityslauseen todistus. Hybridikonjektuuri on vuonna 2010 esitetty otaksuma, jossa on yhdistetty elementtejä Černýn konjektuurista ja tienvärityslauseesta. Hybridikonjektuurin mukaan jokaisesta n solmua sisältävästä primitiivisestä graafista voidaan muodostaa synkronisoituva automaatti, jonka lyhimmän synkronisoivan sanan pituus on enintään n 2 − 3n + 3. Tutkielmassa esitetään tunnettuja osatuloksia sekä johdetaan uusi alaraja Eulerin graafeille.