Managing the crises : how did local governments react to the financial crisis in 2008 and what explains the differences ? The case of Swiss municipalities

Swiss municipalities are, to a large extent, responsible for their financial resources. Since these resources primarily depend on income and property taxes from individuals and enterprises, municipality budgets are likely to be directly affected by the current crisis in the financial sector and the economy. This article investigates how municipalities perceived this threat and how they reacted to it. In a nationwide survey conducted at the end of 2009 in all 2596 Swiss municipalities, we asked local secretaries which measures had been launched in order to cope with expected losses in tax income and a possible increase in welfare spending. Did the municipalities rely on Keynesian measures increasing public spending and accepting greater deficits, or did they try to avoid further deficits by using austerity measures and a withdrawal of planned investments? Our results show that only a few municipalities - mainly the bigger ones - expected to be greatly affected by the crisis. Their reactions, however, did not reveal any clear patterns that theory would lead one to expect. Preferences for austerity measures and deficit spending become visible but many municipalities took measures from both theories. The strongest explanatory factors for determining how/why municipalities react are: the municipality's level of affectedness followed by whether or not the municipality belongs to the French-speaking part of the country. Size also has an impact, whereas the strength of the Social Democrat party is negligible. Explaining what kind of measures municipalities are likely to take is more difficult. However, the more a municipality is affected, the more likely it is to stick to austerity measures.

Concepts and Reference. Defending a Dual Theory of Natural Kind Concepts

In this thesis I argue that the psychological study of concepts and categorisation, and the philosophical study of reference are deeply intertwined. I propose that semantic intuitions are a variety of categorisation judgements, determined by concepts, and that because of this, concepts determine reference. I defend a dual theory of natural kind concepts, according to which natural kind concepts have distinct semantic cores and non-semantic identification procedures. Drawing on psychological essentialism, I suggest that the cores consist of externalistic placeholder essence beliefs. The identification procedures, in turn, consist of prototypes, sets of exemplars, or possibly also theory-structured beliefs. I argue that the dual theory is motivated both by experimental data and theoretical considerations. The thesis consists of three interrelated articles. Article I examines philosophical causal and description theories of natural kind term reference, and argues that they involve, or need to involve, certain psychological elements. I propose a unified theory of natural kind term reference, built on the psychology of concepts. Article II presents two semantic adaptations of psychological essentialism, one of which is a strict externalistic Kripkean-Putnamian theory, while the other is a hybrid account, according to which natural kind terms are ambiguous between internalistic and externalistic senses. We present two experiments, the results of which support the strict externalistic theory. Article III examines Fodor’s influential atomistic theory of concepts, according to which no psychological capacities associated with concepts constitute them, or are necessary for reference. I argue, contra Fodor, that the psychological mechanisms are necessary for reference.

Statistical Inversion Theory in X-ray Tomography

In this thesis the X-ray tomography is discussed from the Bayesian statistical viewpoint. The unknown parameters are assumed random variables and as opposite to traditional methods the solution is obtained as a large sample of the distribution of all possible solutions. As an introduction to tomography an inversion formula for Radon transform is presented on a plane. The vastly used filtered backprojection algorithm is derived. The traditional regularization methods are presented sufficiently to ground the Bayesian approach. The measurements are foton counts at the detector pixels. Thus the assumption of a Poisson distributed measurement error is justified. Often the error is assumed Gaussian, altough the electronic noise caused by the measurement device can change the error structure. The assumption of Gaussian measurement error is discussed. In the thesis the use of different prior distributions in X-ray tomography is discussed. Especially in severely ill-posed problems the use of a suitable prior is the main part of the whole solution process. In the empirical part the presented prior distributions are tested using simulated measurements. The effect of different prior distributions produce are shown in the empirical part of the thesis. The use of prior is shown obligatory in case of severely ill-posed problem.

Approximation to the theory of affinities to manage the problems of the groupping process

New economic and enterprise needs have increased the interest and utility of the methods of the grouping process based on the theory of uncertainty. A fuzzy grouping (clustering) process is a key phase of knowledge acquisition and reduction complexity regarding different groups of objects. Here, we considered some elements of the theory of affinities and uncertain pretopology that form a significant support tool for a fuzzy clustering process. A Galois lattice is introduced in order to provide a clearer vision of the results. We made an homogeneous grouping process of the economic regions of Russian Federation and Ukraine. The obtained results gave us a large panorama of a regional economic situation of two countries as well as the key guidelines for the decision-making. The mathematical method is very sensible to any changes the regional economy can have. We gave an alternative method of the grouping process under uncertainty.

The theory of classical Greek music

Luettelointi kesken

The theory and practice of just intonation

Luettelointi kesken

Myynti ja takaisinvuokraussopimukset rahoituslähteenä ja sopimusten käsittely konsernin IFRS-tilinpäätöksessä

Myynti ja takaisinvuokraussopimukset ovat yleistyneet viime vuosina. Myynti ja takaisinvuokraussopimuksessa yritys myy omistamansa hyödykkeen, yleensä kiinteistön, rahoitusyhtiölle ja liisaa sen saman tien takaisin. Menettelyssä yritys säilyttää hyödykkeen käyttöoikeuden, mutta saa samalla vapautettua hyödykkeeseen sitoutuneen varallisuuden. Myynti ja takaisinvuokraussopimukset luokitellaan tavallisten leasingsopimusten tavoin IFRS-lainsäädännössä rahoitusleasingsopimuksiin ja muihin vuokrasopimuksiin. Lisäksi myynti ja takaisinvuokraussopimuksia koskien on annettu joitakin erityissäännöksiä. Työssä tarkastellaan Case-yrityksen X Oyj:n omistaman hyödykkeen uudelleenrahoitusta myynti ja takaisinvuokraussopimuksella. Tutkimuksessa selvitetään miten hyödykkeen uudelleenrahoitus vaikuttaisi konsernin IFRS-muotoiseen tilinpäätökseen. Työssä tutkitaan uudelleenrahoituksen rahoituksellisia motiiveja ja pyritään määrittämään leasingsopimuksen kilpailukykyä verrattuna velkarahoitukseen. Rahoitusteoriassa leasingsopimuksen arvo määritetään yleensä käytäen NAL-kaavaa eli niin kutsuttua Net Advantage of Leasing-kaavaa. Sitä sovelletaan myös tässä työssä. Leasingrahoitusta vertailtaessa velkaan on huomioitava myös, että rahoitusmuodoilla on hyvin erilaiset vaikutukset yrityksen verotukseen, kassavirtoihin ja nettotulokseen.

Role of references in international industrial marketing : a theory-building case study about supplier’s processes of utilizing references

Scientific studies regarding specifically references do not seem to exist. However, the utilization of references is an important practice for many companies involved in industrial marketing. The purpose of the study is to increase the understanding about the utilization of references in international industrial marketing in order to contribute to the development of a theory of reference behavior. Specifically, the modes of reference usage in industry, the factors affecting a supplier's reference behavior, and the question how references are actually utilized, are explored in the study. Due to the explorative nature of the study, a research design was followed where theory and empirical studies alternated. An Exploratory Framework was developed to guide a pilot case study that resulted in Framework 1. Results of the pilot study guided an expanded literature review that was used to develop first a Structural Framework and a Process Framework which were combined in Framework 2. Then, the second empirical phase of the case study was conducted in the same (pilot) case company. In this phase, Decision Systems Analysis (DSA) was used as the analysis method. The DSA procedure consists of three interviewing waves: initial interviews, reinterviews, and validating interviews. Four reference decision processes were identified, described and analyzed in the form of flowchart descriptions. The flowchart descriptions were used to explore new constructs and to develop new propositions to develop Framework 2 further. The quality of the study was ascertained by many actions in both empirical parts of the study. The construct validity of the study was ascertained by using multiple sources of evidence and by asking the key informant to review the pilot case report. The DSA method itself includes procedures assuring validity. Because of the choice to conduct a single case study, external validity was not even pursued. High reliability was pursued through detailed documentation and thorough reporting of evidence. It was concluded that the core of the concept of reference is a customer relationship regardless of the concrete forms a reference might take in its utilization. Depending on various contingencies, references might have various tasks inside the four roles of increasing 1) efficiency of sales and sales management, 2) efficiency of the business, 3) effectiveness of marketing activities, and 4) effectiveness in establishing, maintaining and enhancing customer relationships. Thus, references have not only external but internal tasks as well. A supplier's reference behavior might be affected by many hierarchical conditions. Additionally, the empirical study showed that the supplier can utilize its references as a continuous, all pervasive decision making process through various practices. The process includes both individual and unstructured decision making subprocesses. The proposed concept of reference can be used to guide a reference policy recommendable for companies for which the utilization of references is important. The significance of the study is threefold: proposing the concept of reference, developing a framework of a supplier's reference behavior and its short term process of utilizing references, and conceptual structuring of an unstructured and in industrial marketing important phenomenon to four roles.

A Cartan-Eilenberg approach to Homotopical Algebra

In this paper we propose an approach to homotopical algebra where the basic ingredient is a category with two classes of distinguished morphisms: strong and weak equivalences. These data determine the cofibrant objects by an extension property analogous to the classical lifting property of projective modules. We define a Cartan-Eilenberg category as a category with strong and weak equivalences such that there is an equivalence of categories between its localisation with respect to weak equivalences and the relative localisation of the subcategory of cofibrant objects with respect to strong equivalences. This equivalence of categories allows us to extend the classical theory of derived additive functors to this non additive setting. The main examples include Quillen model categories and categories of functors defined on a category endowed with a cotriple (comonad) and taking values on a category of complexes of an abelian category. In the latter case there are examples in which the class of strong equivalences is not determined by a homotopy relation. Among other applications of our theory, we establish a very general acyclic models theorem.

Local noise analysis of a Schottky contact: combined thermionic-emissiondiffusion theory

A theoretical model for the noise properties of Schottky barrier diodes in the framework of the thermionic-emission¿diffusion theory is presented. The theory incorporates both the noise inducedby the diffusion of carriers through the semiconductor and the noise induced by the thermionicemission of carriers across the metal¿semiconductor interface. Closed analytical formulas arederived for the junction resistance, series resistance, and contributions to the net noise localized indifferent space regions of the diode, all valid in the whole range of applied biases. An additionalcontribution to the voltage-noise spectral density is identified, whose origin may be traced back tothe cross correlation between the voltage-noise sources associated with the junction resistance andthose for the series resistance. It is argued that an inclusion of the cross-correlation term as a newelement in the existing equivalent circuit models of Schottky diodes could explain the discrepanciesbetween these models and experimental measurements or Monte Carlo simulations.

Local noise analysis of a Schottky contact: combined thermionic-emissiondiffusion theory

A theoretical model for the noise properties of Schottky barrier diodes in the framework of the thermionic-emission¿diffusion theory is presented. The theory incorporates both the noise inducedby the diffusion of carriers through the semiconductor and the noise induced by the thermionicemission of carriers across the metal¿semiconductor interface. Closed analytical formulas arederived for the junction resistance, series resistance, and contributions to the net noise localized indifferent space regions of the diode, all valid in the whole range of applied biases. An additionalcontribution to the voltage-noise spectral density is identified, whose origin may be traced back tothe cross correlation between the voltage-noise sources associated with the junction resistance andthose for the series resistance. It is argued that an inclusion of the cross-correlation term as a newelement in the existing equivalent circuit models of Schottky diodes could explain the discrepanciesbetween these models and experimental measurements or Monte Carlo simulations.

Theory of surface noise under Coulomb correlations between carriers and surface states

We present a theory of the surface noise in a nonhomogeneous conductive channel adjacent to an insulating layer. The theory is based on the Langevin approach which accounts for the microscopic sources of fluctuations originated from trapping¿detrapping processes at the interface and intrachannel electron scattering. The general formulas for the fluctuations of the electron concentration, electric field as well as the current-noise spectral density have been derived. We show that due to the self-consistent electrostatic interaction, the current noise originating from different regions of the conductive channel appears to be spatially correlated on the length scale correspondent to the Debye screening length in the channel. The expression for the Hooge parameter for 1/f noise, modified by the presence of Coulomb interactions, has been derived

Self-consistent theory of current and voltage noise in multimode ballistic conductors

Electron transport in a self-consistent potential along a ballistic two-terminal conductor has been investigated. We have derived general formulas which describe the nonlinear current-voltage characteristics, differential conductance, and low-frequency current and voltage noise assuming an arbitrary distribution function and correlation properties of injected electrons. The analytical results have been obtained for a wide range of biases: from equilibrium to high values beyond the linear-response regime. The particular case of a three-dimensional Fermi-Dirac injection has been analyzed. We show that the Coulomb correlations are manifested in the negative excess voltage noise, i.e., the voltage fluctuations under high-field transport conditions can be less than in equilibrium.

The trouble with resonance energies: a Hückel theory topic

Resonance energies are shown to be quasithermodynamic in character. Hence, they are generally unsuitable as bases for anticipating kinetic stabilities. Examples are provided, leading to the conclusion that those who intend the word 'aromatic' to mean chemically unreactive, need to carry out full Hückel calculations in order to rank hydrocarbons using the frontier orbital energies.