Rullaavaan budjetointiin siirtymisen ongelmat ja mahdollisuudet

Perinteinen budjetointi on saanut osakseen runsaasti kritiikkiä yritysjohdolta ja taloushallinnon ammattilaisilta. Sen ei enää koeta toimivan yrityksen talouden tehokkaana ohjaajana, vaan se koetaan hankalana ja kalliina prosessina ja vanhentuneena tietona jo valmistuessaan. Yritykset ovatkin viime vuosina pyrkineet löytämään vaihtoehtoisia tapoja viestittää yrityksen taloudellisia tavoitteita organisaatiolle ja luoda hyvä perusta motivoinnille ja palkitsemiselle. Vaihtoehdoksi on esitettyrullaavaa budjettia. Tämän tutkimuksen tavoitteena on vertailla rullaavaa budjettia perinteiselle vuosibudjetoinnille vaihtoehtoisena budjetointimenetelmänä. Tutkimus on toteutettu kvalitatiivisena tutkimuksena perehtyen alan tutkimukseen ja kirjallisuuteen, sekä tutkimalla teollista toimintaa harjoittavan suomalaisenyhtiön kokemuksia näistä molemmista budjetointimenetelmistä. Tutkimuksen tuloksia voidaan käyttää esitutkimuksena silloin, kun yritys haluaa harkita vaihtoehtoja vuosibudjetoinnille. Johtopäätöksenä voidaan todeta, että rullaava budjetointi voi korvata vuosibudjetin. Rullaavan budjetin lisäksi yritys tarvitsee sekä laadullisia että määrällisiä mittareita varmistaakseen liiketoiminnan oikean suunnan. Näitä mittaristoja voidaan käyttää myös henkilöstön palkitsemisen perustana.Perinteisen budjetin valvontafunktion korvaaminen on haasteellista. Tavoitteenasetanta ja motivointi ovat myös perinteisen budjetin funktioita. Vaihtoehdoksi on esitetty selkeiden toimintaperiaatteiden ja - rajoitteiden määrittäminen ja alemman johdon ja henkilöstön valtaistaminen.

Comportamento de porta-enxertos de mangueira (Mangifera indica L.) submetidos a condições de baixas temperaturas

Neste experimento, observou-se o comportamento de porta-enxertos mono e poliembriônicos de manga em relação a baixa temperaturas, na Estação Experimental de Agronomia de Tatuí, do IAC. Utilizaram-se como porta-enxertos monoembriônicos as variedades Sensation, Haden e Tommy Atkins para a copa Haden, e os poliembriônicos Coquinho, Manga-d'Água, Carabao e Pico para as copas Haden e IAC 100 Bourbon. As mudas, com 18 a 24 meses de idade, foram plantadas em janeiro de 1990. As temperaturas registradas no abrigo meteorológico atingiram valores de 1ºC, 2ºC e 2,4ºC, respectivamente, nos dias 19, 20 e 23 de maio de 1990; 1,6ºC, 1ºC e 2ºC, nos dias 22, 23 e 24 de junho e 1ºC e 2,4ºC, nos dias 30 e 31 de julho, respectivamente. Essas temperaturas, no abrigo meteorológico, correspondem a temperaturas inferiores a 0ºC ao nível do solo. Verificou-se que não houve morte do porta-enxerto Carabao, independentemente da copa enxertada. Para os demais porta-enxertos, o índice de mortalidade variou de 35 a 70%.

Organisaatiokenttä vai paikallisyhteisö: OP-ryhmän strategiat institutionaalisten ja kilpailullisten paineiden ristitulessa

Tässä johtaminen ja organisaatiot -oppialaan kuuluvassa väitöstutkimuksessa selvitetään, miten asiakasomisteisten osuuskuntien johtajat sekä hallintohenkilöt vastaavat organisaatioidensa kohtaamiin institutionaalisiin ja kilpailullisiin paineisiin sekä kuinka he pyrkivät vaikuttamaan organisaatiokenttänsä instituutioihin yritystensä kilpailuaseman parantamiseksi pankkisektorilla. Asiakasomisteisten osuuskuntien päätöksentekoa tarkastellaan kolmen kriittisen tapauksen kautta. Tapauksia analysoidaan hyödyntäen institutionaalista organisaatioteoriaa. Kyseisen teoriapohjan soveltaminen strategisen päätöksenteon tutkimiseksi antaa mahdollisuuden tarkastella asiakasomisteisten osuuskuntien eri toimijoiden ja instituutioiden välistä dialogia aiempaa laajemmin. Pitkittäisaineisto (v. 1939 - 2005) koostuu kaikkiaan 57 haastattelusta sekä laaja-alaisesta historiallisesta arkistomateriaalista. Työn keskeinen kontribuutio on asiakasomisteisten osuuskuntien päätöksenteon kytkeminen institutionaaliseen organisaatioteoriaan, erityisesti legitimiteettiin sekä instituutioihin vaikuttamiseen liittyviin kysymyksiin. Työssä esitetään väite, jonka mukaan pankkisektorilla ryhmänä toimiva asiakasomisteinen osuuskunta hakee legitimiteettiä organisaatiokentän lisäksi paikallisyhteisöstä, mikä tuottaa jännitteen liiketoiminnan harjoittamiseen sekä strategiseen johtamiseen.

Patents in the Information and Communications Technology Sector - Development Trends, Problem Areas and Pressures for Change

The patent system was created for the purpose of promoting innovation by granting the inventors a legally defined right to exclude others in return for public disclosure. Today, patents are being applied and granted in greater numbers than ever, particularly in new areas such as biotechnology and information andcommunications technology (ICT), in which research and development (R&D) investments are also high. At the same time, the patent system has been heavily criticized. It has been claimed that it discourages rather than encourages the introduction of new products and processes, particularly in areas that develop quickly, lack one-product-one-patent correlation, and in which theemergence of patent thickets is characteristic. A further concern, which is particularly acute in the U.S., is the granting of so-called 'bad patents', i.e. patents that do not factually fulfil the patentability criteria. From the perspective of technology-intensive companies, patents could,irrespective of the above, be described as the most significant intellectual property right (IPR), having the potential of being used to protect products and processes from imitation, to limit competitors' freedom-to-operate, to provide such freedom to the company in question, and to exchange ideas with others. In fact, patents define the boundaries of ownership in relation to certain technologies. They may be sold or licensed on their ownor they may be components of all sorts of technology acquisition and licensing arrangements. Moreover, with the possibility of patenting business-method inventions in the U.S., patents are becoming increasingly important for companies basing their businesses on services. The value of patents is dependent on the value of the invention it claims, and how it is commercialized. Thus, most of them are worth very little, and most inventions are not worth patenting: it may be possible to protect them in other ways, and the costs of protection may exceed the benefits. Moreover, instead of making all inventions proprietary and seeking to appropriate as highreturns on investments as possible through patent enforcement, it is sometimes better to allow some of them to be disseminated freely in order to maximize market penetration. In fact, the ideology of openness is well established in the software sector, which has been the breeding ground for the open-source movement, for instance. Furthermore, industries, such as ICT, that benefit from network effects do not shun the idea of setting open standards or opening up their proprietary interfaces to allow everyone todesign products and services that are interoperable with theirs. The problem is that even though patents do not, strictly speaking, prevent access to protected technologies, they have the potential of doing so, and conflicts of interest are not rare. The primary aim of this dissertation is to increase understanding of the dynamics and controversies of the U.S. and European patent systems, with the focus on the ICT sector. The study consists of three parts. The first part introduces the research topic and the overall results of the dissertation. The second part comprises a publication in which academic, political, legal and business developments that concern software and business-method patents are investigated, and contentiousareas are identified. The third part examines the problems with patents and open standards both of which carry significant economic weight inthe ICT sector. Here, the focus is on so-called submarine patents, i.e. patentsthat remain unnoticed during the standardization process and then emerge after the standard has been set. The factors that contribute to the problems are documented and the practical and juridical options for alleviating them are assessed. In total, the dissertation provides a good overview of the challenges and pressures for change the patent system is facing,and of how these challenges are reflected in standard setting.

The ideal table grapes for the Spanish market

This paper seeks to explore a survey of consumers in Spain. The survey explores the attributes of quality that consumers are seeking and promotion of grapes via "quality" marks, which are indicators of possible ways to increase demand. The reason consumers are switching to other foods, such as dairy based snacks, is that grapes are not easy to eat, can be unreliable in terms of their quality attributes, and their price more variable. Consumers are also generally unaware of the marks quality currently used.

Comportamento de cultivares de manga (Mangifera indica L.) em relação à malformação

A malformação da mangueira causada pelo fungo Fusarium subglutinans Wollenweb & Reinking é provavelmente a doença que mais causa prejuízos à produção de manga no Brasil e em outros países produtores. Esse fungo foi isolado de uma planta-matriz da cultivar Tommy Atkins com avançados sintomas da doença, purificado e preparado para ser inoculado em 15 cultivares de manga nacionais e importadas. Inicialmente, foram inoculadas, em julho de 2000, 10 cultivares: Bourbon IAC - 100, Coração-de-Boi, Keitt, Parvin, Primor de Amoreira, Sensation, Smith, Surpresa, Tommy Atkins e Van Dyke. O segundo grupo foi inoculado em dezembro de 2000, com as cultivares: Adams, Bhadauran, Palmer, Princesa e Zill, e repetiu-se a inoculação com outras mudas das cultivares Primor de Amoreira, Sensation e Tommy Atkins, com a finalidade de se compararem as duas épocas de inoculação. Através dos dados obtidos com as plantas avaliadas nas duas épocas de inoculação, após 11 meses de observações, realizou-se o teste de médias Z para comparar a proporção de plantas doentes entre as cultivares, podendo-se concluir, com os resultados obtidos, que as cultivares Bhadauran, Palmer, Parvin, Sensation, Surpresa, Van Dyke e Zill apresentam menor porcentagem de plantas com sintomas de malformação ou menor progressão de sintomas em relação às outras cultivares inoculadas, para as condições de ambiente protegido em que foram realizados os ensaios.

Role of rhinovirus load in the upper respiratory tract and severity of symptoms in lung transplant recipients.

BACKGROUND: Rhinovirus is the most common cause of respiratory viral infections and leads to frequent respiratory symptoms in lung transplant recipients. However, it remains unknown whether the rhinovirus load correlates with the severity of symptoms. OBJECTIVES: This study aimed to better characterize the pathogenesis of rhinoviral infection and the way in which viral load correlates with symptoms. STUDY DESIGN: We assessed rhinovirus load in positive upper respiratory specimens of patients enrolled prospectively in a cohort of 116 lung transplant recipients. Rhinovirus load was quantified according to a validated in-house, real-time, reverse transcription polymerase chain reaction in pooled nasopharyngeal and pharyngeal swabs. Symptoms were recorded in a standardised case report form completed at each screening/routine follow-up visit, or during any emergency visit occurring during the 3-year study. RESULTS: Rhinovirus infections were very frequent, including in asymptomatic patients not seeking a specific medical consultation. Rhinovirus load ranged between 4.1 and 8.3 log copies/ml according to the type of visit and clinical presentation. Patients with highest symptom scores tended to have higher viral loads, particularly those presenting systemic symptoms. When considering symptoms individually, rhinovirus load was significantly higher in the presence of symptoms such as sore throat, fever, sputum production, cough, and fatigue. There was no association between tacrolimus levels and rhinovirus load. CONCLUSIONS: Rhinovirus infections are very frequent in lung transplant recipients and rhinoviral load in the upper respiratory tract is relatively high even in asymptomatic patients. Patients with the highest symptom scores tend to have a higher rhinovirus load.

Mechanisms of action of brief alcohol interventions remain largely unknown - a narrative review.

A growing body of evidence has shown the efficacy of brief intervention (BI) for hazardous and harmful alcohol use in primary health care settings. Evidence for efficacy in other settings and effectiveness when implemented at larger scale are disappointing. Indeed, BI comprises varying content; exploring BI content and mechanisms of action may be a promising way to enhance efficacy and effectiveness. Medline and PsychInfo, as well as references of retrieved publications were searched for original research or review on active ingredients (components or mechanisms) of face-to-face BIs [and its subtypes, including brief advice and brief motivational interviewing (BMI)] for alcohol. Overall, BI active ingredients have been scarcely investigated, almost only within BMI, and mostly among patients in the emergency room, young adults, and US college students. This body of research has shown that personalized feedback may be an effective component; specific MI techniques showed mixed findings; decisional balance findings tended to suggest a potential detrimental effect; while change plan exercises, advice to reduce or stop drinking, presenting alternative change options, and moderation strategies are promising but need further study. Client change talk is a potential mediator of BMI effects; change in norm perceptions and enhanced discrepancy between current behavior and broader life goals and values have received preliminary support; readiness to change was only partially supported as a mediator; while enhanced awareness of drinking, perceived risks/benefits of alcohol use, alcohol treatment seeking, and self-efficacy were seldom studied and have as yet found no significant support as such. Research is obviously limited and has provided no clear and consistent evidence on the mechanisms of alcohol BI. How BI achieves the effects seen in randomized trials remains mostly unknown and should be investigated to inform the development of more effective interventions.

Are Evaluation of ICTs Investment Using Decision Support Systems:Case Applications from Distributor's and End User's Perspective Group Decision

The evaluation of investments in advanced technology is one of the most important decision making tasks. The importance is even more pronounced considering the huge budget concerning the strategic, economic and analytic justification in order to shorten design and development time. Choosing the most appropriate technology requires an accurate and reliable system that can lead the decision makers to obtain such a complicated task. Currently, several Information and Communication Technologies (ICTs) manufacturers that design global products are seeking local firms to act as their sales and services representatives (called distributors) to the end user. At the same time, the end user or customer is also searching for the best possible deal for their investment in ICT's projects. Therefore, the objective of this research is to present a holistic decision support system to assist the decision maker in Small and Medium Enterprises (SMEs) - working either as individual decision makers or in a group - in the evaluation of the investment to become an ICT's distributor or an ICT's end user. The model is composed of the Delphi/MAH (Maximising Agreement Heuristic) Analysis, a well-known quantitative method in Group Support System (GSS), which is applied to gather the average ranking data from amongst Decision Makers (DMs). After that the Analytic Network Process (ANP) analysis is brought in to analyse holistically: it performs quantitative and qualitative analysis simultaneously. The illustrative data are obtained from industrial entrepreneurs by using the Group Support System (GSS) laboratory facilities at Lappeenranta University of Technology, Finland and in Thailand. The result of the research, which is currently implemented in Thailand, can provide benefits to the industry in the evaluation of becoming an ICT's distributor or an ICT's end user, particularly in the assessment of the Enterprise Resource Planning (ERP) programme. After the model is put to test with an in-depth collaboration with industrial entrepreneurs in Finland and Thailand, the sensitivity analysis is also performed to validate the robustness of the model. The contribution of this research is in developing a new approach and the Delphi/MAH software to obtain an analysis of the value of becoming an ERP distributor or end user that is flexible and applicable to entrepreneurs, who are looking for the most appropriate investment to become an ERP distributor or end user. The main advantage of this research over others is that the model can deliver the value of becoming an ERP distributor or end user in a single number which makes it easier for DMs to choose the most appropriate ERP vendor. The associated advantage is that the model can include qualitative data as well as quantitative data, as the results from using quantitative data alone can be misleading and inadequate. There is a need to utilise quantitative and qualitative analysis together, as can be seen from the case studies.

Elektronisesti tallennetun tiedon hankinta yksilön tiedontarpeiden näkökulmasta

Summary : Information seeking in electronic environment from the view of an individual's information needs

Suomen ja Venäjän välinen kuorma-autoliikenne 2000-luvulla: nykytilanne ja tulevaisuus

Suomen ja Venäjän välinen kuorma-autoliikenne on jatkuvassa käymistilassa Venäjän tullin ja muiden viranomaisten ongelmallisten uusien määräysten takia. Ongelmista huolimatta Venäjän talouteen ja ulkomaankaupan kuljetuksiin liittyy suuria mahdollisuuksia, joita pyrkivät hyödyntämään Suomen lisäksi myös muut yhteisen rajan Venäjän kanssa jakavat maat. Suomalaisten kuljetusliikkeiden osuus kuljetusmarkkinoista on koko ajan pienentynyt vuodesta 1993 lähtien, venäläisten ottaessa markkinat vähitellen haltuunsa. Tutkimuksen tarkoituksena oli selvittää pahimmat Suomen ja Venäjän väliseen liikenteeseen liittyvät ongelmat ja muodostaa toimenpide-ehdotuksia nykytilanteen parantamiseksi. Tutkimuksessa pyrittiin myös visioimaan suomalaisten kuljetusyritysten ja Suomen liikennekäytävän tulevaisuutta Venäjän ulkomaankaupan kuljetuksissa. Tietoa on kerätty suomalaisille kuljetusyhtiöille suunnatulla kyselyllä, asiantuntijoiden haastatteluilla sekä keräämällä havaintoja kuorma-autoyhdistelmän kyydissä reitillä Suomi – Pietari – Moskova. Tutkimuksen perusteella pahimmat ongelmat liittyvät rajanylitykseen. Rajanylitystä voidaan helpottaa kehittämällä rajanylityspaikkojen infrastruktuuria ja tievarsipalveluita, parantamalla rajatilannetiedottamista ja kuljetusten suunnittelua, lisäämällä viranomaisyhteistyötä sekä hyödyntämällä uuden Imatran kansainvälisen rajanylityspaikan tuomia mahdollisuuksia.

Acute painful diabetic neuropathy: an uncommon, remittent type of acute distal small fibre neuropathy.

INTRODUCTION: Acute painful diabetic neuropathy (APDN) is a distinctive diabetic polyneuropathy and consists of two subtypes: treatment-induced neuropathy (TIN) and diabetic neuropathic cachexia (DNC). The characteristics of APDN are (1.) the small-fibre involvement, (2.) occurrence paradoxically after short-term achievement of good glycaemia control, (3.) intense pain sensation and (4.) eventual recovery. In the face of current recommendations to achieve quickly glycaemic targets, it appears necessary to recognise and understand this neuropathy. METHODS AND RESULTS: Over 2009 to 2012, we reported four cases of APDN. Four patients (three males and one female) were identified and had a mean age at onset of TIN of 47.7 years (±6.99 years). Mean baseline HbA1c was 14.2% (±1.42) and 7.0% (±3.60) after treatment. Mean estimated time to correct HbA1c was 4.5 months (±3.82 months). Three patients presented with a mean time to symptom resolution of 12.7 months (±1.15 months). One patient had an initial normal electroneuromyogram (ENMG) despite the presence of neuropathic symptoms, and a second abnormal ENMG showing axonal and myelin neuropathy. One patient had a peroneal nerve biopsy showing loss of large myelinated fibres as well as unmyelinated fibres, and signs of microangiopathy. CONCLUSIONS: According to the current recommendations of promptly achieving glycaemic targets, it appears necessary to recognise and understand this neuropathy. Based on our observations and data from the literature we propose an algorithmic approach for differential diagnosis and therapeutic management of APDN patients.

Economic ideas and economists in the Parliament in the liberal age: The attempt to implement a tax on incomes in Spain in 1868-1869

[spa] El estudio de la presencia de ideas económicas en los debates parlamentarios se ha convertido recientemente en un objeto importante dentro de la investigación sobre el proceso de institucionalización de la economía política en Europa Occidental en la llamada era liberal. En este marco general, este artículo se centra en el análisis de un caso de particular interés: La relevancia del pensamiento económico y el papel jugado por los economistas en los debates parlamentarios que siguieron a la creación de un nuevo impuesto que trataba de captar la renta personal, que fue lanzado por el ministro de Hacienda Laureano Figuerola en 1868. El artículo intenta demostrar, en primer lugar, que las ideas económicas jugaron efectivamente un papel relevante en las discusiones sobre el impuesto sobre la renta y que la presencia e influencia de los economistas en el Legislativo en este tiempo fue notable. En segundo lugar, que este fue un intento serio de modernizar la estructura fiscal española llevado a cabo por el Gobierno Provisional, el cual trató de diseñar un sistema impositivo capaz de fomentar el crecimiento económico del país.

Economic ideas and economists in the Parliament in the liberal age: The attempt to implement a tax on incomes in Spain in 1868-1869

[spa] El estudio de la presencia de ideas económicas en los debates parlamentarios se ha convertido recientemente en un objeto importante dentro de la investigación sobre el proceso de institucionalización de la economía política en Europa Occidental en la llamada era liberal. En este marco general, este artículo se centra en el análisis de un caso de particular interés: La relevancia del pensamiento económico y el papel jugado por los economistas en los debates parlamentarios que siguieron a la creación de un nuevo impuesto que trataba de captar la renta personal, que fue lanzado por el ministro de Hacienda Laureano Figuerola en 1868. El artículo intenta demostrar, en primer lugar, que las ideas económicas jugaron efectivamente un papel relevante en las discusiones sobre el impuesto sobre la renta y que la presencia e influencia de los economistas en el Legislativo en este tiempo fue notable. En segundo lugar, que este fue un intento serio de modernizar la estructura fiscal española llevado a cabo por el Gobierno Provisional, el cual trató de diseñar un sistema impositivo capaz de fomentar el crecimiento económico del país.

Beaming into the rat world: enabling real-time intereaction between rat and human each at their own scale

Immersive virtual reality (IVR) typically generates the illusion in participants that they are in the displayed virtual scene where they can experience and interact in events as if they were really happening. Teleoperator (TO) systems place people at a remote physical destination embodied as a robotic device, and where typically participants have the sensation of being at the destination, with the ability to interact with entities there. In this paper, we show how to combine IVR and TO to allow a new class of application. The participant in the IVR is represented in the destination by a physical robot (TO) and simultaneously the remote place and entities within it are represented to the participant in the IVR. Hence, the IVR participant has a normal virtual reality experience, but where his or her actions and behaviour control the remote robot and can therefore have physical consequences. Here, we show how such a system can be deployed to allow a human and a rat to operate together, but the human interacting with the rat on a human scale, and the rat interacting with the human on the rat scale. The human is represented in a rat arena by a small robot that is slaved to the human"s movements, whereas the tracked rat is represented to the human in the virtual reality by a humanoid avatar. We describe the system and also a study that was designed to test whether humans can successfully play a game with the rat. The results show that the system functioned well and that the humans were able to interact with the rat to fulfil the tasks of the game. This system opens up the possibility of new applications in the life sciences involving participant observation of and interaction with animals but at human scale.