Periodic inspection of sprayers: diagnostic to the northern of Paraná

To optimize the use of pesticides, several countries have carried out periodic inspections in agricultural sprayers. In Brazil, knowing the conditions of this machinery canguide researches and investments in guidelines for its use and maintenance. The objective of this study was to verify the state of sprayer maintenance used in the North of the state of Paraná, in Brazil. Several sprayer items were evaluated, such as: presence, status and scale of the manometer, status of the hose, status of the anti-drip component, presence of leaks, status of the bar, status of the filters, state of the spraying nozzles and errors in the targeted flow rate. Machines were named as approved when there was no failure in any item evaluated. The factor that caused the biggest level of reprove among the machines was incorrect scale of manometers, which reproved 84.55% of the machines evaluated. Other outstanding factor was the incorrect flow rate in 75.5% of the tested machines. Only one unit was approved from the total of 110 evaluated sprayers.

Identification, assessment and ordering of concepts for agro-energy planning and possibilities of spatial analysis

ABSTRACT The present study aims to present the main concepts of the sugarcane straw to energy planning. Throughout the study, the subject is contextualized highlighting broader aspects of sustainability, which is considered the main driver towards agro-energy modernization. Concerning sugarcane straw, we first evaluated its availability regarding technical and economic aspects, and then it summarized the straw production chain for energy supply purposes. As a proposal to support agro-energy planning, it is presented some spatial tools that have been barely used in the Brazilian energy planning context so far. Therefore, working on straw to electricity associated with supply chain basis, we developed a conceptual model to spatially assess this bioenergy system. Using the model proposed, it is described the whole supply chain at state level, which accounted the potential of a single mill to explore straw, as well as main costs associated with straw acquisition, investments on the straw recovery routes and electricity transmission. Bearing these concepts in mind, it is fully believed that spatial analysis can bring important information for agro-energy action plans.

Management of commercial property derived risks in the market context of the Russian Federation

The objective of the thesis is to examine the current state of risk management and to determine an appropriate risk management policy for commercial property derived risks in the Russian branch of a Finnish retail trade company. The employed research methodologies are comparative in-depth interviews and empirical value at risk analysis, including portfolio risk decomposition to determine the inter-currency characteristics. For a multinational retail trade company, the commercial property derived risks open up as a diverse combination of financial and non-financial risks with four distinctive interest groups. The research results indicate that geographical diversification across currency regimes provides diversification benefits. The Russian ruble is the most significant single risk component when considering the net investments outside the euro-zone. Decreasing the Russian ruble and Swedish krona exposures are the most effective methods to reduce translation derived risk. Exchange rate volatility varies over time according to idiosyncratic currency regime characteristics, and cost-effective risk management requires comprehensive analysis of the business environment. Profound and proactive risk management methods are found to be pivotal for companies with cross-border operations in order to succeed among international competitors.

Corporate responsibility guaranteed by dialogue? Examining the relationship between nongovernmental organizations and business

The main objective of this doctoral dissertation is to examine the relationship between non-governmental organizations and business in the context of academic discourse, corporate responsibility discourse, and stakeholder dialogue. More specifically, motivated by the increasing emphasis on stakeholder dialogue as a tool for corporate responsibility and accountability, the aim is to critically assess the role of stakeholder dialogue as a self-regulatory mechanism, in particular from the perspective of foreign direct investments. The study comprises two parts; an introductory essay containing the research objectives, theoretical foundations and methodological choices, and four research articles that address one sub-objective: 1) to review the literature on NGO-business relations in business and society, management, and international business journals from 1998–2007; 2) to critically analyze the academic discourse on NGO-business relations; 3) to analyze the problematic aspects of sustainable foreign direct investments as a conceptual construct; and 4) to analyze the problematic aspects of stakeholder dialogue in connection with a foreign direct investment. The ontological and epistemological foundations of this dissertation build on the social constructionist view of reality. The dialogue in this study is viewed as a legitimacy bargaining process that is actively shaped by societal parties in discourse. Similarly, articulations of ‘partnership’ and ‘adversarial’ in NGO-business relations in academic business and society discourse are viewed as competing hegemonic interventions in the field. More specifically, the methods applied in the articles are literature review (Article 1), discourse theory (Article 2), conceptual analysis (Article 3), and case study with document analysis (Article 4). This dissertation has three main arguments and contributions. First, it is argued that the potential of stakeholder dialogue as a tool for corporate responsibility and accountability is inherently limited in both contexts. Second, the study shows the power implications of privileging partnership oriented NGO-business relations over adversarial ones, and of placing business at the centre of governance discourse. The third contribution is methodological: a new way to analyze academic discourse is presented by focusing on the problem setting of an article.

Moniosaaminen metsäteollisuuden tuotantoyksikössä

The competitive advantages of Finnish forest industry based on big investments and latest technology have decreased. Forest industry has to find ways to modernize in or-der to cope in global competition. The field is searching for modern policies, such as the development of the knowhow and diverse professional skills of its personnel. The aim of this master’s thesis was to examine the factors contributing to the develop-ment of knowhow. The goal was to gather information about bearing that factors such as the supervision of knowhow and awarding systems have on the motivation to expand one’s knowhow, and also to find out how earlier policies and corporate culture affect the adoption of new policies. The interviews were used to define what a forest industry corporation thinks is the future vision of the knowhow of process personnel. The survey of knowhow conducted while working on this thesis was used to define how the current state and the desired level of knowhow differ from each other. Another aim of the thesis was to find ways in which this subsequently apparent deficit in knowhow could be mended.

Ympäristöinvestoinnit sellu- ja paperiteollisuudessa – empiirinen tarkastelu

Tutkimuksen tavoitteena oli kuvailla ja analysoida sellu- ja paperiteollisuudessa tehtyjä ympäristöinvestointeja. Aineisto rajattiin koskemaan vuosia 2002–2010 ja maantieteellisesti tarkastelun kohteena oli koko maailma. Tutkimuksen teoria muodostui ympäristöä ja liiketoimintaa yhdistelevästä kirjallisuudesta sekä aiemmista tutkimuksista, joista merkittävimmäksi nousi Porterin hypoteesi hyvän ympäristöasioiden hoidon positiivisista vaikutuksista yrityksen kilpailukykyyn. Empiirinen aineisto koottiin RISI – tietokannasta ja sitä kuvattiin kuvioiden ja taulukoiden avulla aineiston sisältöä eritellen. Tutkimuksessa selvisi, että maantieteellisesti Eurooppa hallitsee sellu- ja paperiteollisuuden ympäristöinvestointeja. Myös Aasian merkitys on näkyvä. Ajallisen tarkastelun osalta vuosi 2008 nousi esiin ympäristöinvestointien huippuvuotena, kun taas vuonna 2009 ympäristöhankkeiden määrä supistui huomattavasti edellisvuoteen nähden. Lähes puolet tutkimuksen kohteena olevista investoinneista kohdistui jätevesien käsittelyyn. Myös energian käyttöön liittyvien investointien merkitys on voimistunut.

The Finnish Paper Workers' Union at a crossroads: Labor union representativeness in a changing environment, 1980-2008

This thesis consists of four articles and an introductory section. The main research questions in all the articles refer to the changes in the representativeness of the Finnish Paper Workers' Union. Representativeness stands for the entire entity of external, internal, legal and reputational factors that enable the labor union to represent its members and achieve its goals. This concept is based on an extensive reading of quantitative and qualitative industrial relations literature, which includes works based on Marxist labor-capital relations (such as Hyman's industrial relations studies), and more recent union density studies as well as gender- and ethnic diversity-based 'union revitalization' studies. Müller-Jentsch's German studies of industrial relations have been of particular importance as well as Streeck's industrial unionism and technology studies. The concept of representativeness is an attempt to combine the insights of these diverse strands of literature and bring the scientific discussion of labor unions back to the core of a union's function: representing its members. As such, it can be seen as a theoretical innovation. The concept helps to acknowledge both the heterogeneity of the membership and the totality of a labor union organization. The concept of representativeness aims to move beyond notions of 'power'. External representativeness can be expressed through the position of the labor union in the industrial relations system and the economy. Internal representativeness focuses on the aspects of labor unions that relate to the function of the union as an association with members, such as internal democracy. Legal representativeness lies in the formal legal position of the union – its rights and instruments. This includes collective bargaining legislation, co-decision rules and industrial conflict legislation. Reputational representativeness is related to how the union is seen by other actors and the general public, and can be approximated using data on strike activity. All these aspects of representativeness are path-dependent, and show the results of previous struggles over issues. The concept of representativeness goes beyond notions of labor union power and symbolizes an attempt to bring back the focus of industrial relations studies to the union's basic function of representing its members. The first article shows in detail the industrial conflict of the Finnish paper industry in 2005. The intended focus was the issue of gender in the negotiations over a new collective agreement, but the focal point of the industrial conflict was the issue of outsourcing and how this should be organized. Also, the issue of continuous shifts as an issue of working time was very important. The drawn-out conflict can be seen as a struggle over principles, and under pressure the labor union had to concede ground on the aforementioned issues. The article concludes that in this specific conflict, the union represented its' female members to a lesser extent, because the other issues took such priority. Furthermore, because of the substantive concessions. the union lost some of its internal representativeness, and the stubbornness of the union may have even harmed the reputation of the union. This article also includes an early version of the representativeness framework, through which this conflict is analyzed. The second article discusses wage developments, union density and collective bargaining within the context of representativeness. It is shown that the union has been able to secure substantial benefits for its members, regardless of declining employment. Collective agreements have often been based on centralized incomes policies, but the paper sector has not always joined these. Attention is furthermore paid to the changing competition of the General Assembly, with a surprisingly strong position of the Left Alliance still. In an attempt to replicate analysis of union density measures, an analysis of sectoral union density shows that similar factors as in aggregate data influence this measure, though – due to methodological issues – the results may not be robust. On this issue, it can be said that the method of analysis for aggregate union density is not suitable for sectoral union density analysis. The increasingly conflict-ridden industrial relations predicted have not actually materialized. The article concludes by asking whether the aim of ever-increasing wages is a sustainable one in the light of the pressures of globalization, though wage costs are a relatively small part of total costs. The third article discusses the history and use of outsourcing in the Finnish paper industry. It is shown using Hyman's framework of constituencies that over time, the perspective of the union changed from 'members of the Paper Workers' Union' to a more specific view of who is a core member of the union. Within the context of the industrial unionism that the union claims to practice, this is an important change. The article shows that the union more and more caters for a core group, while auxiliary personnel is less important to the union's identity and constituencies, which means that the union's internal representativeness has decreased. Maintenance workers are an exception; the union and employers have developed a rotating system that increases the efficient allocation of these employees. The core reason of the exceptional status of maintenance personnel is their high level of non-transferable skills. In the end it is debatable whether the compromise on outsourcing solves the challenges facing the industry. The fourth article shows diverging discourses within the union with regard to union-employer partnership for competitiveness improvements and instruments of local union representatives. In the collective agreement of 2008, the provision regulating wage effects of significant changes in the organization or content of work was thoroughly changed, though this mainly reflected decisions by the Labor Court on the pre-2008 version of the provision. This change laid bare the deep rift between the Social Democratic and Left Alliance (ex-Communist) factions of the union. The article argues that through the changed legal meaning of the provision, the union was able to transform concession bargaining into a basis for partnership. The internal discontent about this issue is nonetheless substantial and a threat to the unity of the union, both locally and at the union level. On the basis of the results of the articles, other factors influencing representativeness, such as technology and EU law and an overview of the main changes in the Finnish paper industry, it is concluded that, especially in recent years, the Finnish Paper Workers' Union has lost some of its representativeness. In particular, the loss of the efficiency of strikes is noted, the compromise on outsourcing which may have alienated a substantial part of the union's membership, and the change in the collective agreement of 2008 have caused this decline. In the latter case, the internal disunion on that issue shows the constraints of the union's internal democracy. Furthermore, the failure of the union to join the TEAM industrial union (by democratic means), the internal conflicts and a narrow focus on its own sector may also hurt the union in the future, as the paper industry in Finland is going through a structural change. None of these changes in representativeness would have been so drastic without the considerable pressure of globalization - in particular changing markets, changing technology and a loss of domestic investments to foreign investments, which in the end have benefited the corporations more than the Finnish employees of these corporations. Taken together, the union risks becoming socially irrelevant in time, though it will remain formally very strong on the basis of its institutional setting and financial situation.

Biopolttoaineen rinnakkaispolton kannattavuustarkastelu hiilipölypolttokattilassa Martinlaakso 2:ssa

Euroopan unionin asettamat tavoitteet kasvihuonepäästöjen vähennykselle johtavat vih-reämpään teknologiaan. Tämä diplomityö on teoreettinen tutkimus, joka käsittelee biopolt-toaineen rinnakkaispolton kannattavuutta Vantaan Energian Martinlaakso 2:sen hiilipöly-polttokattilassa. Työssä perehdytään viiteen eri biopolttoainevaihtoehtoon, joita tarkastellaan viidessä eri skenaariossa, jotka vastaavat: 10, 20, 30, 40 ja 50 % biopolttoaineen osuutta kattilassa tuo-tetusta energiasta. Skenaarioissa on pohdittu tarvittavia investointikustannuksia ja muutos-töitä hiilipölypolttokattilassa. Tutkimuksessa on huomioitu myös uusi isojen laitosten pääs-töjä koskeva direktiivi, kattilan oletettava käyttöikä sekä biopolttoaineiden tuet. Saaduista arvioista on lopuksi laskettu vuosittainen polttoainekohtainen kustannusarvio ja investoin-nin kannattavuusarvio. Tuloksista voidaan päätellä, että sahanpurun mahdollisimman suuri hyötykäyttö on kannat-tavaa. Mikäli halutaan käyttää suuria määriä biopolttoainetta, (yli 20 % tuotetusta energias-ta) ei sahanpuru ole varteenotettava vaihtoehto huonon saatavuutensa johdosta. Tällöin hakkeen kaasutuslaitos olisi paras ratkaisu, mutta laitoksen kannattavuus riippuu tulevista energiatuista. Ilman energiatukia sahanpurun hyötykäyttö on ainoa kannattava investointi.

Subjectivity in the valuation : Case study on the Finnish biotechnology industry

The thesis combines valuation and behavioral economics literature, which is not common among the Finnish management accounting research. Furthermore, the valuation is studied in biotechnology context and those type of studies are rather rare as well. The thesis studies the valuation in the Finnish biotechnology industry. The concepts of behavioral finance are employed in the empirical part of the study to explore decision-makers’ behavior in valuation processes. The main interest of this study is to explore how subjectivity of a decision-maker affects the valuation in the biotechnology industry. The valuation is studied from two perspectives. First, what is the best valuation model for biotechnology companies suggested by the valuation literature? Second, how the valuation in biotechnology industry is done in practice and how the decision-makers subjectivity affects the valuation? The literature review aims at seeking the best valuation model. The real options were found to be the most suitable valuation model for biotechnology companies, especially in the early stages of product development. The real option’s ability to take the value of the inherent options into account results in theoretically most correct valuations. The only disadvantage is the model’s complexity when compared to other models, such as discounted cash flow models. The empirical part of the study consists of a case study, which examines the valuation practices of the Finnish biotechnology companies. When it comes to the valuation models used in practice, it was found that the companies were using rather simple valuation models, which was due to two reasons. First, the interviewees did not believe in the valuation models and second, they were familiar neither with the most sophisticated models nor with all the theoretical aspects of the models they were using. The material for the study was collected with theme interviews. Four CEO’s of highly successful Finnish biotechnology companies. Strong signs of the decision-makers’ subjectivity in valuation were observed. Most obvious were the signs of framing. Furthermore, herding, excessive optimism, and overconfidence were present. All the behavioral concepts observed most likely have a severe effect on the valuation. As a result, the valuation can easily become overly optimistic, which leads to overvalued investments and to continuation of already unprofitable projects. Framing had the strongest evidence. If the product being valued is framed successfully, the risk of overvaluation is high, thus a strong belief can justify almost any value.

Peltipoliisista hengenpelastajaksi : Automaattisen liikenneturvallisuusvalvonnan tarveselvitys 2011 – 2015

Työssä laadittiin automaattisen liikenneturvallisuusvalvonnan kehittämis- ja investointisuunnitelma vuosille 2011-2015 Varsinais-Suomen ja Satakunnan maantieverkolle. Suunnitelmaan kuului nykyisen toimintamallin ja kehittämistarpeiden arviointi sekä vuosina 2011-2015 toteutettavien automaattivalvontajaksojen ja hankkeiden priorisointi. Lisäksi työssä kuvattiin Ruotsissa käytössä olevaa automaattivalvontatekniikkaa ja -toimintamallia sekä esitettiin toimenpide-ehdotuksia automaattivalvonnan hyväksyttävyyden lisäämiseksi. Nykyistä toimintamallia ja automaattivalvonnan kehittämistarpeita arvioitiin asiantuntijahaastattelujen perusteella. Asiantuntijat pitivät nykyistä toimintamallia pääasiassa toimivana ja tehokkaana, sillä suhteellisen pienillä kustannuksilla on päästy tehokkaisiin tuloksiin. Automaattivalvonnassa on kuitenkin asiantuntijoiden mielestä vielä kehitettävää ja Ruotsin toimintamallia pidettiin hyvänä suuntana ja esimerkkinä. Suurimpina kehittämiskohteina pidettiin tekniikan kehittämistä sekä tiedon käsittelyn nopeuttamista ja automatisointia, mikä lisäisi poliisin resursseja valvonnan suorittamiseen. Vuosina 2011-2015 toteutettavat automaattivalvotut tiejaksot priorisoitiin ensisijaisesti onnettomuustiheyksien, onnettomuusmäärien, Tarva-laskentatulosten, nopeustietojen ja liikennemäärien perusteella. Onnettomuustilastoista huomioitiin lähinnä henkilövahinkoon johtaneet onnettomuudet. Lisäksi Tarva-laskentatuloksia hyödynnettiin automaattivalvonnan vaikutusten ja tehokkuuden arvioinnissa. Haastateltujen asiantuntijoiden mielestä tärkeimmät keinot hyväksyttävyyden lisäämiseksi olivat valvonnan avoimuus, valvontalaitteiden näkyvyys ja jatkuva valvonnasta tiedottaminen. Tiedottamisella tuodaan esille järjestelmän hyödyt ja sen merkitys liikenteelle ja liikenneturvallisuuteen. Myös automaattivalvontakameran brändin muuttamista Ruotsin mallin mukaisesti turvallisuuskameraksi pidettiin hyvänä. Tässä työssä esitettiin suunnitelma automaattivalvonnan hyväksyttävyyden lisäämiseksi.

Bisnesenkelit aloittavien kasvuyritysten vauhdittajina – Tapaustutkimus

Bisnesenkelit, eli yksityiset riskisijoittajat ovat tärkeä ulkopuolinen rahoittajataho aloittaville kasvuyrityksille. Varallisuuden sijoittamisen ohella bisnesenkeleiden tärkeä ominaisuus on osaamisen ja verkostojen sijoittaminen yritykseen, minkä myötä yritys saa paremmat edellytykset kasvua varten. Bisnesenkeleiden kontribuutio ajoittuu tyypillisesti jälki-investointivaiheeseen, eli varallisuuden sijoittamisen jälkeen. Osallistumi-sen myötä yrittäjä-sijoittajasuhde on tärkeä taustatekijä bisnesenkelin kontribuutiossa aloittavalle kasvuyritykselle. Tutkimuksen tavoitteena oli luoda ymmärrystä bisnesenkelien kontribuutioon aloittavien kasvuyritysten jälki-investointivaiheessa. Tähän päätutkimusongelmaan vastattiin kuvailemalla lähtökohtia bisnesenkelin osallistumiselle, selvittämällä bisnesenkelin konkreettisia osallistumistapoja sekä kontribuutiosta koettua hyötyä erityisesti yrittäjien kannalta. Tutkimus toteutettiin laadullisena tutkimuksena hyödyntäen tapaustutkimusta. Tutkimusaineistona käytettiin neljälle yrittäjälle ja neljälle bisnesenkelille tehtyä teemahaastattelua. Tutkitut yritykset valittiin pääasiassa teknologiatoimialalta. Bisnesenkeleiden osallistumisen taustalla on pyrkimys viedä yritystä eteenpäin kasvua ja tulevasta exitistä saatavaa tuottoa ajatellen. Nämä tavoitteet ohjaavat bisnesenkeliä välittämään yritykseen strategista ja operatiivista osaamistaan sekä verkostojaan yrityksen tarpeista riippuen. Yrittäjän kannalta oleelliseksi havaittiin myös keskustelukumppanin merkitys. Suhteen toimivuuden edellytyksinä ovat erityisesti osapuolten välinen luottamus ja riittävä vuorovaikutus. Bisnesenkelin kontribuutio koettiin pääosin hyödyllisenä, esimerkiksi kasvua nopeuttaen.

Helicopter emergency medical rescue for the traumatized: experience in the metropolitan region of Campinas, Brazil

OBJECTIVE: To analyze the profile of patients served by the air medical rescue system in the Metropolitan Region of Campinas, evaluating: triage and mobilization criteria; response time; on-site care and transport time; invasive procedures performed in the Pre-Hospital Care (PHC); severity of patients; morbidity and mortality.METHODS: We conducted a prospective, descriptive study in which we analyzed medical records of patients rescued between July 2010 and December 2012. During this period, 242 victims were taken to the HC-Unicamp. Of the 242 patients, 22 were excluded from the study.RESULTS: of the 220 cases evaluated, 173 (78.6%) were male, with a mean age of 32 years. Blunt trauma was the most prevalent (207 cases - 94.1%), motorcycle accidents being the most common mechanisms of injury (66 cases - 30%), followed by motor vehicle collisions (51 cases - 23.2%). The average response time was 10 ± 4 minutes and the averaged total pre-hospital time was 42 ± 11 minutes. The mean values of the trauma indices were: RTS = 6.2 ± 2.2; ISS = 19.2 ± 12.6; and TRISS = 0.78 ± 0.3. Tracheal intubation in the pre-hospital environment was performed in 77 cases (35%); 43 patients (19.5%) had RTS of 7.84 and ISSd"9, being classified as over-triaged. Of all patients admitted, the mortality was 15.9% (35 cases).CONCLUSION: studies of air medical rescue in Brazil are required due to the investments made in the pre-hospital care in a country without an organized trauma system. The high rate of over-triage found highlights the need to improve the triage and mobilization criteria.

De-escalation of commitment management strategy in IT project management methodology: case of ERP implementation project by IT consulting company

According to several surveys and observations, the percentage of successfully conducted IT projects without over-budgeting and delays in time schedule are extremely low. Many projects also are evaluated as failures in terms of delivered functionality. Nuldén (1996) compares IT projects with bad movies; after watching for 2 hours, one still tries to finish it even though one understands that it is a complete waste of time. The argument for that is 'I've already invested too much time to terminate it now'. The same happens with IT projects: sometimes the company continues wasting money on these projects for a long time, even though there are no expected benefits from these projects. Eventually these projects are terminated anyway, but until this moment, the company spends a lot. The situation described above is a consequence of “escalation of commitment” - project continuation even after a manager receives negative feedback of the project’s success probability. According to Keil and Mähring (2010), even though escalation can occur in any type of project, it is more common among complex technological projects, such as IT projects. Escalation of commitment very often results in runaway projects. In order to avoid it, managers use de-escalation strategies, which allow the resources to be used in more effective. These strategies lead to project termination or turning around, which stops the flow of wasted investments. Numbers of researches explore escalation of commitment phenomena based on experiments and business cases. Moreover, during the last decade several frameworks were proposed for de-escalation strategy. However, there is no evidence of successful implementation of the de-escalation of commitment strategy in the literature. In addition, despite that fact that IT project management methodologies are widely used in the companies, none of them cover the topic of escalation of commitment risks. At the same time, there are no researches proposing the way to implement de-escalation of commitment strategy into the existing project management methodology The research is focused on a single case of large ERP implementation project by the consulting company. Hence, the main deliverables of the study include suggestions of improvement in de-escalation methods and techniques in the project and in the company. Moreover, the way to implement these methods into existing project management methodology and into the company general policies is found.

Ulkoistettujen logistiikkapalveluiden kustannusrakenne ja säästöpotentiaali

Työ käsittelee ulkoistettujen logistiikkapalveluiden kustannusrakennetta sekä niiden mahdollista säästöpotentiaalia. Asetettu säästötavoite on kymmenen prosenttia. Logistiikkakustannukset muodostuvat pääpiirteissään ostorahdista, myyntirahdista, varastojen ja tuotantolaitoksen välisistä rahdeista sekä ulkopuolisilta toimijoilta vuokratuista varastoista. Työn teettävän yrityksen logistiikkakustannusten kustannusjakaumat tulee selvittää tekijöittäin perinpohjaisesti. Kustannustekijöiden määrittämisen jälkeen kustannukset on kohdistettu kullekin tekijälle yksitellen. Kustannustietojen osalta tutkimus kohdistui yrityksen omaan raportointiin, kirjanpitoon, palveluita tarjoavien toimijoiden laskutukseen sekä toimijoiden rahtien ja varastoinnin dokumentointeihin. Työn teoriaosuus pohjautuu tieteellisiin artikkeleihin ja kirjallisuuteen. Tutkimuskohteiden ja asetetun säästötavoitteen pohjalta on haarukoitu keinoja säästötavoitteen saavuttamiseksi. Kustannussäästöjä on haettu kahta eri reittiä pitkin. Ensimmäiseksi säästöjä haetaan organisaation oman toiminnan tehostamisella ja sitä kautta löytyvillä muutoksilla nykyiseen toimintamalliin nähden. Toinen tutkimuspolku on säästöjen hakeminen investointeja tekemällä. Oman toiminnan tehostamisen toimenpiteillä sekä investointeja tekemällä on mahdollista päästä asetettuun säästötavoitteeseen koskien yrityksen logistiikkakustannuksia.