La investigación regional en España. Rankings de países, instituciones y autores en ciencia regional y urbana para el período 1991-2000

Este trabajo analiza cual ha sido la evolución de la investigación en ciencia regional y urbana en España en el período 1991-2000 situándola en el contexto internacional. Para ello, se elaboran rankings de países, autores e instituciones en función de las publicaciones realizadas en una muestra de nueve revistas internacionales ampliamente reconocidas dentro de este campo. Los resultados muestran que la mejora en la posición relativa a nivel internacional encontrada por otros autores para el conjunto de la investigación española en economía también se produce en el contexto de la investigación económica regional y urbana De hecho, hay un claro aumento de la presencia a nivel internacional de los autores e instituciones españolas motivado en buena medida por un incremento de las publicaciones de autores con tradición en la investigación en ciencia regional y urbana pero también por la irrupción con fuerza de 'nuevos' autores.

Ecological fallacy in a time series context: evidence from the Spanish regional unemployment rates

The ecological fallacy (EF) is a common problem regional scientists have to deal with when using aggregated data in their analyses. Although there is a wide number of studies considering different aspects of this problem, little attention has been paid to the potential negative effects of the EF in a time series context. Using Spanish regional unemployment data, this paper shows that EF effects are not only observed at the cross-section level, but also in a time series framework. The empirical evidence obtained shows that analytical regional configurations are the least susceptible to time effects relative to both normative and random regional configurations, while normative configurations are an improvement over random ones.

Creating a customer profitability accounting model

Customer profitability accounting is a well-researched topic in the academic field, and it has been proved to posses rather undisputable benefits. However, the calculation of the customer profitabilities can be challenging, therefore the usage of the accounting is not self-explanatory in organizations. The aim of this study was to create a customer profitability accounting model for a wholesales unit in the case company to function as a sales management tool. The literature review of the study presents certain fundamental issues related to customer profitability accounting, in addition a theoretical framework for accounting model design is provided. The creation of the model was commenced by setting the requirements for it and examining the foundation of the model design, which consisted of for instance price setting and cost structure of products. This was followed by selecting approaches to the creation of the model. The result of the study was an accounting model, for which a determination of included revenues and costs was executed, along with the formulation of an allocation criteria of the costs. Lastly, the customer profitabilities were calculated in accordance with the accounting principles and the calculation logic of the model. The attained figures proved the model to provide an appropriate solution for obtaining the customer profitabilities and thus to use the accounting information as a sales management tool in for instance decision making and negotiation situations.

Diesel/biodiesel soot oxidation with ceo2 and ceo2-zro2-modified cordierites: a facile way of accounting for their catalytic ability in fuel combustion processes

CeO2 and mixed CeO2-ZrO2 nanopowders were synthesized and efficiently deposited onto cordierite substrates, with the evaluation of their morphologic and structural properties through XRD, SEM, and FTIR. The modified substrates were employed as outer heterogeneous catalysts for reducing the soot originated from the diesel and diesel/biodiesel blends incomplete combustion. Their activity was evaluated in a diesel stationary motor, and a comparative analysis of the soot emission was carried out through diffuse reflectance spectroscopy. The analyses have shown that the catalyst-impregnated cordierite samples are very efficient for soot oxidation, being capable of reducing the soot emission in more than 60%.

Stratification of regional sampling by model-predicted changes of carbon stocks in Forested mineral soils

Selective papers of the workshop on "Development of models and forest soil surveys for monitoring of soil carbon", Koli, Finland, April 5-9 2006.

Improving and User Interface to E-Procurement Software Used in Asset Accounting and Investigating Effects to Efficiency

This diploma thesis has been done to international organization which takes care from the accounting actions of two major companies. In this organization are used three different purchasing tools which are used when new asset master data is wanted to input to SAP R/3- system. The aim of this thesis is to find out how much changing the user interface of one of these three e-procurement programs will affect to overall efficiency in asset accounting. As an addition will be introduced project framework which can be used in future projects and which help to avoid certain steps in the development process. At the moment data needs to be inputted manually with many useless mouse clicks and data needs to be searched from many various resources which slow down the process. Other organization has better tools at the moment than the myOrders system which is under investigation Research was started by exploring the main improvement areas. After this possible defects were traced. Suggested improvements were thought by exploring literature which has been written from usability design and research. Meanwhile also directional calculations from the benefits of the project were done alongside with the analysis of the possible risks and threats. After this NSN IT approved the changes which they thought was acceptable. The next step was to program them into tool and test them before releasing to production environment. The calculations were made also from implemented improvements and compared them to planned ones From whole project was made a framework which can be utilized also to other similar projects. The complete calculation was not possible because of time schedule of the project. Important observation in the project was that efficiency is not improved not only by changing the GUI but also improving processes without any programming. Feedback from end user should be also listened more in development process. End-user is after all the one who knows the best how the program should look like.

Regional potential for collaborative implementation of small CHP plants in bioenergy technology

This thesis is a preliminary study targeting South-Eastern Finland. The objective was to find out the financial and functional readiness and willingness of the small and medium-sized enterprises of the region to manufacture and sell distributed bioenergy solutions collaboratively as a business network. In this case these solutions mean small-scale (0.5 - 3 MW) woodchips-operated combined heat and power (CHP) plants. South-Eastern Finland has suffered from a decline in the recent years, mostly due to the problems of the traditionally strong industrial know-how area of the region, the paper industry. Local small and medium-sized companies will have to find new ways to survive the toughening competition. A group of 40 companies from suitable industries were selected and financial and comparative analysis was performed on them. Additionally 19 managing directors of the companies were selected for an interview to find out their views on networking, its requirements, advantages and the general interest in it. The studied companies were found to be generally in fairly good financial condition and in that sense, fit for networking activities. The interviews revealed that the companies were capable of producing all the needed elements for the plants in question, and the managers appeared to be very interested in and have a positive attitude towards such business networks. Thus it can be said that the small and medium-sized companies of the region are capable of and interested in manufacturing small bio-CHP plants as a production network.

Accounting Beta Measuring Systematic Risk: Empirical Evidence from the Finnish Markets

The main purpose of this study is to examine whether accounting-based variables can be used to measure systematic risk of a company using Finnish data. When the fundamental sources of systematic risk are known, companies are able to manage these risks and increase company value. Accounting beta was formed based on OLS regression models. Theoretical background for the study was based on the findings of studies according to which business risk, financial risk, operating risk and growth risk can be theoretically regarded as determinants of the systematic risk. The results reveal that accounting variables describe systematic risk of a company. The accounting beta is found to be particularly sensitive to the changes in the risk components. The investigation is confidential until 15.10.2012.

Creating a Performance Measurement System for Accounting Services of Large Paper Company

The main objective of this research is creating a performance measurement system for accounting services of a large paper industry company. In this thesis there are compared different performance measurement system and then selected two systems, which are presented and compared more detailed. Performance Prism system is the used framework in this research. Performance Prism using success maps to determining objectives. Model‟s target areas are divided into five groups: stakeholder satisfaction, stakeholder contribution, strategy, processes and capabilities. The measurement system creation began by identifying stakeholders and defining their objectives. Based on the objectives are created success map. Measures are created based on the objectives and success map. Then is defined needed data for measures. In the final measurement system, there are total just over 40 measures. Each measure is defined specific target level and ownership. Number of measures is fairly large, but this is the first version of the measurement system, so the amount is acceptable.

Internato regional e formação médica: percepção da primeira turma pós-reforma curricular

As escolas médicas brasileiras priorizam o ambiente hospitalar para o ensino e acabam formando profissionais carentes de compromisso social. O curso de Medicina da Universidade Federal de Santa Maria implantou, em 2004, um novo currículo que inclui o Internato Regional (IR), em que o interno permanece dois meses em município conveniado, atuando em atenção primária em saúde. Este estudo transversal e quanti-qualitativo teve por objetivo conhecer a percepção dos acadêmicos da primeira turma que realizou o IR sobre o impacto desse modelo de estágio em sua formação, mediante a aplicação de um questionário semiestruturado. Mais de 75% das respostas apontaram ter havido contribuição para maior conhecimento da realidade social e profissional, aprimoramento da relação médico-paciente e desenvolvimento de autoconfiança no exercício da profissão. O principal ponto negativo ressaltado foi o despreparo dos médicos-preceptores para atuar como docentes. No atual contexto de mudanças, o IR surge como uma proposta satisfatória de ampliação dos cenários de prática-ensino-aprendizagem e contribui com a formação humana e pessoal dos futuros médicos, apesar de ainda carecer de preceptoria qualificada.