Product costing model for laser welded hollow core steel panels

The aim of the study was to create an easily upgradable product costing model for laser welded hollow core steel panels to help in pricing decisions. The theory section includes a literature review to identify traditional and modern cost accounting methodologies, which are used by manufacturing companies. The theory section also presents the basics of steel panel structures and their manufacturing methods and manufacturing costs based on previous research. Activity-Based costing turned out to be the most appropriate methodology for the costing model because of wide product variations. Activity analysis and the determination of cost drivers based on observations and interviews were the key steps in the creation of the model. The created model was used to test how panel parameters affect the costs caused by the main manufacturing stages and materials. By comparing cost structures, it was possible to find the panel types that are the most economic and uneconomic to manufacture. A sensitivity analysis proved that the model gives sufficiently reliable cost information to support pricing decisions. More reliable cost information could be achieved by determining the cost drivers more accurately. Alternative methods for manufacturing the cores were compared with the model. The comparison proved that roll forming can be more advantageous and flexible than press brake bending. However, more extensive research showed that roll forming is possible only when the cores are designed to be manufactured by roll forming. Due to that fact, when new panels are designed consideration should be given to the possibility of using roll forming.

Supermatrix-hankkeen vahvuudet, heikkoudet, mahdollisuudet ja uhat

Supermatrix on Finnet-liitto ry:n jäsenyritysten hanke, joka tuo nopeiden valokuituyhteyksien avulla erilaisia sähköisiä palveluita kuluttajien koteihin ja yritysten toimipisteisiin. Näitä palveluita ovat mm. virtualisoidut henkilö-kohtaiset tietokoneet, tiedon tallennuspalvelut ja multimediasisältö, kuten teräväpiirtotelevisio. Tässä diplomityössä arvioidaan Supermatrixin palveluiden toteutumis-mahdollisuuksia sekä teknologian, että markkinoiden kannalta. Työn tarkoituksena oli myös laskea virtualisoitujen tietokoneiden avulla tuotetun työpöytäpalvelun tuotantokustannus. Kustannuslaskentaa varten testattiin useiden valmistajien teknologioita, ja parhaimmista vaihtoehdoista laskettiin tuotantokustannukset. Tulevia Supermatrix-operaattoreita varten kehitettiin työkalu, jolla työpöytäpalvelun vaatimien investointien kannattavuus saadaan nopeasti selville. Tuotantohintojen laskelmat osoittavat, että työpöytäpalvelua on taloudelli-sesti mahdollista tuottaa luomaan lisäarvoa nopeille laajakaistayhteyksille. Yrityksissä työpöytien virtualisointi on jo tämän päivän teknologiaa, mutta kuluttaja-asiakkaiden innostuminen palvelusta vaatii uuden markkinan luomisen. Uhkana on, että kuluttajien ostokäyttäytymisen muuttaminen ei onnistu, koska Supermatrix ei tuota fyysisen tuotteen ostamisen tarjoamaa mielihyvää.

Identifying and Characterizing New Ingredients in vitro for Prebiotic and Synbiotic use

The endogenous microbiota, constituting the microbes that live inside and on humans, is estimated to outnumber human cells by a factor of ten. This commensal microbial population has an important role in many physiological functions, with the densest microbiota population found in the colon. The colonic microbiota is a highly complex and diverse bacterial ecosystem, and a delicate balance exists between the gut microbiota and its host. An imbalance in the microbial ecosystem may lead to severe symptoms in and also beyond the gastrointestinal tract. Due to the important role of the gut microbiota in human health, means of its modification have been introduced in the dietary concepts of pro-, pre- and synbiotics. Prebiotics, which are usually carbohydrates, strive to selectively influence beneficial microbes resident in the colon with the aim of modifying the composition and functionality of the commensal microbial population towards a purportedly healthier one. The study of prebiotic effects on colonic micro-organisms is typically done by using human faecal material, though this provides relatively little information on bacterial populations and metabolic events in different parts of the colon. For this reason, several in vitro models have been developed to investigate the gut microbiota. The aim of this doctoral thesis was to screen through some of the promising prebiotic candidates, characterize their effects on the microbiota through the use of two in vitro methods (pure microbial cultures and a colon simulator model) and to evaluate their potential as emerging prebiotics or synbiotics when combined with the probiotic Bifidobacterium lactis . As a result of the screening work and subsequent colon simulation studies, several compounds with promising features were identified. Xylo-oligosaccharides (XOS), which have previously already shown promise as prebiotic compounds, were well fermented by several probiotic Bifidobacterium lactis strains in pure culture studies and in the following simulation studies utilizing the complex microbiota by endogenous B. lactis Another promising compound was panose, a trisaccharide belonging to isomalto-oligosaccharides (IMO) that also was also able to modify the microbiota in vitro by increasing the number of beneficial microbes investigated. Panose has not been widely studied previously and therefore, this thesis work provided the first data on panose fermentation in mixed colonic microbiota. Galacto-oligosaccharide (GOS) is an established prebiotic, and it was studied here in conjunction with another potential polygosaccharide polydextrose (PDX) and probiotic B. lactis Bi-07. In this final study, the synbiotics including GOS were more effective than the constituting pro- or prebiotics alone in modulating the microbiota composition, thus indicating a synergy resulting from the combination. The results obtained in this in vitro work can be, and have already been, utilized in product development aimed at the nutritional modification of the human colonic microbiota. Some of the compounds have entered the human clinical intervention phase to nvestigate in more detail the prebiotic and synbiotic properties seen in these in vitro studies.

First-Line Chemotherapy with Anthracycline and Taxane Combination in Metastatic Breast Cancer. Detection of bone metastases with TRACP 5b

Background: In Finland, breast cancer (BC) is the most common cancer among women, and prostate cancer (PC) that among men. At the metastatic stage both cancers remain essentially incurable. The goals of therapy include palliation of symptoms, improvement or maintenance of quality of life (QoL), delay of disease progression, and prolongation of survival. Balancing between efficacy and toxicity is the major challenge. With increasing costs of new treatments, appropriate use of resources is paramount. When new treatment regimes are introduced into clinical practice a comprehensive assessment of clinical benefit, adverse effects and cost is necessary. Both BC and PC show a predilection to metastasize to bone. Bone metastases cause significant morbidity impairing the patients´ QoL. Diagnosis of bone metastases relies mainly on radiological methods, which however lack optimal sensitivity and specificity. New tools are needed for detection and follow-up of bone metastases. Aims: Anthracyclines and taxanes are effective chemotherapeutic agents in the treatment of metastatic breast cancer (MBC) with different mechanisms of action. Therefore, evaluation of the combination of anthracyclines with taxanes was a justifiable approach in the treatment of MBC patients. We assessed the efficacy, toxicity, cost of treatment and QoL of BC patients treated with first-line chemotherapy for metastatic disease with the combination epirubicin and docetaxel. We also evaluated the diagnostic potential of tartrate-resistant acid phosphatase 5b (TRACP 5b) and carboxyterminal telopeptides of type I collagen (ICTP) in the diagnosis of bone metastases in BC and TRACP 5b in PC patients. Results: The combination of epirubicin and docetaxel was effective in this phase II study, but required individual dose adjustment to avoid neutropenic infections, and the use of growth factors to maintain a feasible dose level. The response rate was 54 % (95 % CI 37-71) and the median overall survival (OS) was 26 months. Of the patients, 87 % were treated for infections. The treatment of adverse events required additional use of health resources mainly due to neutropenic infections, thereby raising direct treatment costs by 20 %. Despite adverse events, the global QoL was not significantly compromised during the treatment. Clinically evident acute cardiac toxicity was not observed. The combination of serum TRACP 5b and ICTP was at least equally sensitive and specific in detection of of bone metastases as commonly used total alkaline phosphatise (tALP) in BC patients. In contrast, TRACP 5b was less specific and sensitive than tALP as a marker of skeletal changes in PC patients. Conclusions: Treatment with epirubicin and docetaxel showed high efficacy in first-line chemotherapy of MBC. The relatively high incidence of neutropenic infections requiring hospitalization increased the treatment costs. Despite adverse events, the global QoL of the patients was not significantly compromised. The combination of TRACP 5b and ICTP showed similar activity as tALP in detecting bone metastases in MBC. In contrast, TRACP 5b was less specific and sensitive than tALP as a marker of skeletal changes in PC.

Measuring Processes of a New Packaging Solutions with the Balanced Scorecard, case DigiCup

The aim of this study was to create a Balanced Scorecard to the DigiCup solution. The first goal was to create process descriptions to the few critical processes. The second goal was to define appropriate measurements, according to customer survey as well as following the Balanced Scorecard process description, to manage the critical success factors. The overall goal of this study was to create a performance measurement system for the solution which guides the operation towards continuous improvement. This study was conducted by using both qualitative and quantitative methods, and the analysis was done by using a case study method. The material was gathered from the current customers, the management and the employees using structured, semi-structured and open group and individual interviews. The current customers were divided into retailers and direct customers of the DigiCup solution. The questions which the customers were asked were related to the information about interviewee, company, business strategy, market, satisfaction survey and future requirements. The management defined the strategy and took part in specifying the perspectives, objectives and measurements to the Balanced Scorecard of the DigiCup solution. The employees participated into the choosing of the metrics. The material consisted from altogether sixteen interviews. At the beginning of the study the product development, the order-delivery as well as the printing processes was chosen to be the critical processes of the DigiCup solution. These processes were concentrated on already in the literature review while trying to find the characteristics of these processes as well as the critical success factors and the appropriate measurements, which could be utilized when creating the Balanced Scorecard to the DigiCup solution according to the customer survey. The appropriate perspectives, objectives and measurements were found to the DigiCup solution. The chosen measures works as a basis for the development of IT-reporting tool. As a conclusion it can be stated that when discussing a new business, where the objectives are changing according to which development’s phases the company is in, the measurement should be updated often enough.

Integrating environmental aspects into product development process

Various regulations and customer requirements have made it necessary for Vacon Oyj to pay more attention to the environmental aspects in its processes. The main purpose of this master’s thesis project is to define how environmental aspects could be integrated into Vacon’s product development process. The aim is to find out the most important environmental aspects for the company to address, to examine how these could be taken into account during the development process and to map the critical factors that need consideration in order to ensure the successful integration of environmental aspects into the design process. Based on the customer requirements and evolving regulations the most important aspects for Vacon include minimizing the amount of harmful substances, improving the recyclability and energy efficiency of the product and moreover providing meaningful information related to these aspects. To tackle these issues, a new DfE process was developed, tasks in each phase were described and responsibilities were indicated. To ensure the success of the DfE process, management commitment, support of other processes and significant improvements in ways the information is managed are required. The developers should be provided with training and support. Environmental expertise and knowledge in-house should be developed and establishing meaningful environmental indicators is suggested.

Marketing plan for a new service concept: case Taksipalvelu MPS Oy

Markkinointisuunnitelmatutkimukset koostuvat pääosin tuotantoalalle tai suurille yrityksille tehdyistä markkinointisuunitelmista. Vaikuttaa siltä, että pienet yritykset tekevät suunnitelmansa ilman nimenomaisesti heille suunniteltua mallia, jos tekevät suunnitelmaa ollenkaan. Kuten sanottu, sovellukset palveluyrityksille ja pk-yrityksille puuttuvat markkinointisuunnitelmiin kohdistuvasta tutkimuksesta, mikä lisää tämän tutkimuksen arvoa keskittyen juuri kyseisiin markkinointisuunnitelman osa-alueisiin. Tutkimusta sovelletaan uuteen palvelukonseptiin, jota case-yritys Taksipalvelu MPS Oy on lanseeraamassa. Palvelu on kohdistettu venäläisille matkailijoille sekä Lappeenrannan alueella eläville venäläisille, ja se perustuu ennen kaikkea korkeaan laatuun. Tutkimus on tärkeä, sillä taksiala on hyvin säännelty, mutta säännöstelyn piirissä on todennäköisesti paljon potentiaalia palveluiden differentaatioon. Segmentointi ja palveluiden kohdistus tiettyihin asiakasryhmiin on taksialalla myös hyvin minimaalista. Tutkimalla kohdistetun palvelun kysyntää ja arvoa saadaan selville olisiko tällainen toiminta kannattavaa vai ei. Venäläisten asiakkaiden määrä on kasvanut Lappeenrannan alueella paljon, minkä potentiaalia ei ole ehkä vielä täysin hyödynnetty. Tutkimuksen tarkoituksena on luoda hyödyllinen markkinointisuunnitelma case-yritykselle kiinnittäen erityisesti huomiota toimialaan ja kohdeasiakasryhmään. Tarkoituksena on antaa suuntaviivoja kuinka lähestyä kohdeasiakkaita ja kuinka markkinoida palvelua oikein. Tavoitteena on myös selvittää onko valitulla asiakassegmentillä kysyntää vai tulisiko kohdistaminen tehdä toisia määritteitä käyttäen.

Making Sense of Software Product Requirements

One of the most crucial tasks for a company offering a software product is to decide what new features should be implemented in the product’s forthcoming versions. Yet, existing studies show that this is also a task with which many companies are struggling. This problem has been claimed to be ambiguous and changing. There are better or worse solutions to the problem, but no optimal one. Furthermore, the criteria determining the success of the solution keeps changing due to continuously changing competition, technologies and market needs. This thesis seeks to gain a deeper understanding of the challenges that companies have reportedly faced in determining the requirements for their forthcoming product versions. To this end, product management related activities are explored in seven companies. Following grounded theory approach, the thesis conducts four iterations of data analysis, where each of the iterations goes beyond the previous one. The thesis results in a theory proposal intended to 1) describe the essential characteristics of organizations’ product management challenges, 2) explain the origins of the perceived challenges and 3) suggest strategies to alleviate the perceived challenges. The thesis concludes that current product management approaches are becoming inadequate to deal with challenges that have multiple and conflicting interpretations, different value orientations, unclear goals, contradictions and paradoxes. This inadequacy continues to increase until current beliefs and assumptions about the product management challenges are questioned and a new paradigm for dealing with the challenges is adopted.

The Finnish it industries in transition. Defining and Measuring the Finnish Software Product and IT Services Industries by Applying Theoretical Frameworks

The starting point of this study is that the prevailing way to consider the Finnish IT industries and industry information often results in a limited and even skewed picture of the sector. The purpose of the study is to contribute and increase knowledge and understanding of the status, structure and evolution of the Finnish IT industries as well as the Finnish IT vendor field and competition. The focus is on software product and IT services industries which form a crucial part of all ICT industries. This study examines the Finnish IT sector from production (supply) as well as market (demand) perspective. The study is based on empirical information from multiple sources. Three research questions were formulated for the study. The first concerns the status of the Finnish IT industries considered by applying theoretical frameworks. The second research question targets at the basis for the future evolution of the Finnish IT industries and, finally, the third at the ability of the available definitions and indicators to describe the Finnish IT industries and IT markets. Major structural changes like technological changes and related innovations, globalization and new business models are drivers of the evolution of the IT industries. The findings of this study emphasize the significant role of IT services in the Finnish IT sector and in connection to that the ability to combine IT service skills, competences and practices with high level software skills also in the future. According to the study the Finnish IT enterprises and their customers have become increasingly dependent on global ecosystems and platforms, applications and IT services provided by global vendors. As a result, more IT decisions are made outside Finland. In addition, IT companies are facing new competition from other than IT industries bringing into market new substitutes. To respond to the new competition, IT firms seek growth by expanding beyond their traditional markets.. The changing global division of labor accentuates the need for accurate information of the IT sector but, at the same time, also makes it increasingly challenging to acquire the information needed. One of the main contributions of this study is to provide frameworks for describing the Finnish IT sector and its evolution. These frameworks help combine empirical information from various sources and make it easier to concretize the structures, volumes, relationships and interaction of both, the production and market side of the Finnish IT industry. Some frameworks provide tools to analyze the vendor field, competition and the basis for the future evolution of the IT industries. The observations of the study support the argument that static industry definitions and related classifications do not serve the information needs in dynamic industries, such as the IT industries. One of the main messages of this study is to emphasize the importance of understanding the definitions and starting points of different information sources. Simultaneously, in the structure and evolution of Finnish IT industries the number of employees has become a more valid and reliable measure than the revenue based indicators.

Improving Product Information Management in Global Project Based Manufacturing

The transition of project based manufacturing business, even more into global networks, sets up challenges for companies to manage their business in this new operating environment. One way to tackle these challenges is the successful management of product information through an extended product’s lifecycle. Thus, one objective of this research is to find ways how product information management in global project based manufacturing can be improved. Another objective is to find a solution how the target company can improve its product information management in the offer-to-procurement business process. Due to the nature of the topic, the study follows constructive research methodology with qualitative methods. By combining literature related to this topic a framework is created to improve product information management in global project based manufacturing. The improvement process in this framework is based on a systematic approach from the current state towards target state. A general aim for improvements should be the integrated product and project lifecycle information management through Lean approach. This introduced framework is applied to the target company through two case projects. Data for building view of current state and analysis is collected mostly by theme interviews and also utilizing other material from the target company. Used tools help to analyzing was the BPMN and the Trace matrix for business chains. Results of the improvement process are collected in a solution proposal which contain the strategic target state as well as long and short term objectives. The strategic target state is defined as controlled customization. Also during the improvement process are created the Information requirements chart in the offer-to-procurement business process, and the Project related initial information questionnaire to customer.

Eimeria spp. from Japanese quails (Coturnix japonica): new characteristic features and diagnostic tools

The Japanese quail Coturnix japonica originated from North Africa, Europe and Asia, is used worldwide as an experimental animal and model for aviculture. The current paper characterizes Eimeria bateri, Eimeria tsunodai and Eimeria uzura recovered from C. japonica. Based on the fact that quails have a global distribution, as are their coccidia, the findings of this study should provide the means for diagnosis of those Eimeria spp. in other regions and continents. Eimeria bateri showed the greatest intensity of infection and shed oocysts from the fourth day after infection; in contrast, E. tsunodai and E. uzura shed oocysts from the fifth day after infection. The three species shared a high degree of similarity and were all polymorphic. Yet, the application of line regressions, histograms and ANOVA provided means for the identification of these species. Finally, the algorithm was very efficient since verified that resultant values were not superimposed.

Launching the product innovation to a market: case study from a dairy industry

In the environment of ever-changing needs of customers, technologies and competitors, the survival of the company depends on how well it researches, develops and implements new products to the market. The need for development of new products relates to many factors: globalization, international competition which is now underway on a global scale, scientific advances and development of production, changes in consumer preferences and consumer behavior. In this study the focus is on the company form a dairy products industry. This study is aimed to defining the role of product innovation launch strategy in an overall enterprise strategy, and to select the optimal combination of its marketing tools. The main purpose of this study is to determine place and the role of innovative marketing based in the innovation process, and to determine launch and positioning strategies in the general concept of an innovative product. The object of the study is the Russian enterprise, which is aimed to achieve a competitive advantage through the continuous production of new products, upgrade existing ones and improve innovation management practices. Research showed that the differentiation strategy is suitable for launching the dairy industry product innovation to a market.

“Valley co-creation” – exploring the emergence of a cultural product in an entrepreneur-driven value network: Case study: Black Weekend festival

The interconnected domains are attracting interest from industries and academia, although this phenomenon, called ‘convergence’ is not new. Organizational research has indeed focused on uncovering co-creation for manufacturing and the industrial organization, with limited implications to entrepreneurship. Although convergence has been characterized as a process connecting seemingly disparate disciplines, it is argued that these studies tend to leave the creative industries unnoticed. With the art market boom and new forms of collaboration riding past the institution-focused arts marketing literature, this thesis takes a leap to uncover the processes of entrepreneurship in the emergence of a cultural product. As a symbolic work of synergism itself, the thesis combines organizational theory with literature in natural sciences and arts. Assuming nonlinearity, a framework is created for analysing aesthetic experience in an empirical event where network actors are connected to multiple contexts. As the focal case in study, the empirical analysis performed for a music festival organized in a skiing resort in the French Alps in March. The researcher attends the festival and models its cocreation process by enquiring from an artist, festival organisers, and a festival visitor. The findings contribute to fields of entrepreneurship, aesthetics and marketing mainly. It is found that the network actors engage in intimate and creative interaction where activity patterns are interrupted and cultural elements combined. This process is considered to both create and destruct value, through identity building, legitimisation, learning, and access to larger audiences, and it is considered particularly useful for domains where resources are too restrained for conventional marketing practices. This thesis uncovered the role of artists and informants and posits that particularly through experience design, this type of skilled individual be regarded more often as a research informant. Future research is encouraged to engage in convergence by experimenting with different fields and research designs, and it is suggested that future studies could arrive at different descriptive results.

Microbusiness: A new social business model to alleviate poverty in developing countries?

Poverty alleviation views have shifted from seeing the poor as victims or as potential consumers, to seeing them as gainers. Social businesses include microfinancing and microfranchising, which engage people at the bottom of the pyramid using business instead of charity. There are, however, social business firms that do not fit to the existing social business model theory. These firms provide markets to poor producers and mix traditional, local craftsmanship with western design. Social business models evolve faster than the academic literature can study them. This study contributes to filling this gap. The purpose of this Master’s thesis is to develop the concept of social business as poverty alleviation method in developing countries. It also aims; 1) to describe the means for poverty alleviation in developing countries; 2) to introduce microbusiness as a social business model; and 3) to examine the challenges of microbusinesses. Qualitative case study is used as a research strategy and theme interviews as a data collecting method. The empirical data is gathered from four interviews of Finnish or Finnish-owned firms that employ microbusiness – Mifuko, Tensira, Mangomaa and Tikau – and this is supported with secondary data including articles on case companies. The results show that microbusiness is a valid new social business model that aims at poverty alleviation by engaging the poor at the bottom of the pyramid. It is possible to map the value proposition, value constellation, and economic and social profit equations of the case firms. Two major types of firms emerge from the results; the first consists of design-oriented firms that emphasize the quality and design of the products, and the second consists of bazaar-like firms whose product portfolio is less sophisticated and who promote more the stories of the products – not the design. All microbusiness firms provide markets, promote traditional handicrafts, form close relationships to their producers, and aim at enhancing lives through their businesses. The attitudes towards social businesses are sometimes negative, but this is changing for the better. In conclusion, microbusiness answers to two different needs at the same time – consumers’ needs for ethical products and the social needs of the producers – but the social need is the ultimate reason why the entrepreneurs started business. Microbusiness continues as a poverty alleviation tool that sees the poor as gainers; by providing them steady employment, microbusiness increases the poor’s self-esteem and enables them for a better living. Academic literature has not been able to offer enough alternative business models to cover all social businesses; the current study contributes to this by concluding that microbusiness is another social business model.

Product placement on personal blogs: a multiple case study from companies’ perspective

As traditional advertising is losing its value in corporations’ marketing, new and growing social media marketing channels are increasing their importance. The growing interest in the media and the lack of research on the subject create a clear need for this study. The objectives are to increase understanding about product placement in personal blogs and examine the benefits as well as the downsides created by this marketing channel and present the requirements for success. The study also takes a stand on what kind of things a successful product placement strategy in personal blogs includes and what points should be considered when creating a strategy. The study’s empirical part consists of seven thematic interviews with case companies’ representatives and one agent. The study’s personal blogs were delimited to consist only lifestyle and fashion blogs. The results show that product placement on personal lifestyle and fashion blogs is a strongly growing marketing channel and it is best suited to reach young women. It is also a very good channel to change and improve brand image. Via personal blogs it is possible to reach a large number of consumers with a very cost-efficient manner. Thus utilizing the channel is suitable for all companies regardless of the size of the marketing budget. Of course, companies have to consider the suitability of their product to the themes of blogs. Executing a successful campaign in this media requires good relationship management skills and understanding of this particular media as the final content is not in advertiser’s hands. As a marketing channel, personal blogs differ highly from traditional marketing channels because of their constantly changing nature and multidirectional quality where several parties are in interaction.