Formal development and quantitative verification of dependable systems

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Searchig the links between "knowledge governance mechanisms", "the individual conditions of knowledge sharing", and "individual's knowledge sharing behaviour".

The objective of this study was to understand how organizational knowledge governance mechanisms affect individual motivation, opportunity, and the ability to share knowledge (MOA framework), and further, how individual knowledge-sharing conditions affect actual knowledge sharing behaviour. The study followed the knowledge governance approach and a micro-foundations perspective to develop a theoretical model and hypotheses, which could explain the casual relationships between knowledge governance mechanisms, individual knowledge sharing conditions, and individual knowledge sharing behaviour. The quantitative research strategy and multivariate data analysis techniques (SEM) were used in the hypotheses testing with a survey dataset of 256 employees from eleven military schools of Finnish Defence Forces (FDF). The results showed that “performance-based feedback and rewards” affects employee’s “intrinsic motivation towards knowledge sharing”, that “lateral coordination” affects employee’s “knowledge self-efficacy”, and that ”training and development” is positively related to “time availability” for knowledge sharing but affects negatively employee’s knowledge self-efficacy. Individual motivation and knowledge self-efficacy towards knowledge sharing affected knowledge sharing behaviour when work-related knowledge was shared 1) between employees in a department and 2) between employees in different departments, however these factors did not play a crucial role in subordinate–superior knowledge sharing. The findings suggest that individual motivation, opportunity, and the ability towards knowledge sharing affects individual knowledge sharing behaviour differently in different knowledge sharing situations. Furthermore, knowledge governance mechanisms can be used to manage individual-level knowledge sharing conditions and individual knowledge sharing behaviour but their affect also vary in different knowledge sharing situations.

Social entrepreneurship – Believe in it or not!

The practice of social entrepreneurship already exists for a long time but the concept is quite new and has more recently raised a growing interest among academics. However, the majority of researches and considerations about the subject have taken a strong positive concern by omitting some sort of a critical reflection. The idea of this study is to consider the gap between the very optimistic and the more precautious concerns about social entrepreneurship. It means presenting the advantages and downsides connected to the topic in the business, public and third sector. The aim is to help the reader building his/her own belief on social entrepreneurship by considering the positive and negative sides of social entrepreneurship. Hence, the research is intended to take a critical step and aims to answer to the following research questions:  Shall we believe in social entrepreneurship?  What are the reasons for believing or not in social entrepreneurship taking into account the advantages and possible risks of it in the business, public, and third sector? The theoretical framework consists of the comparison between the promising and precautious sides about social entrepreneurship for private, public and non-governmental organizations including the actors or participants inside these sectors. The empirical part is conducted using a qualitative method. Personal interviews of experts in the fields of business, public and third sectors were handled. The purpose of this approach is to compare the critics in theory with the experience of persons dealing with social entrepreneurship. The results from the interviews revealed that in general, reasons for believing in social entrepreneurship prevail over critics about the subject. Social entrepreneurship may not yet represent a full performing business. Concerns for weakening the public power and putting aside the interests of communities in need may exist too. Furthermore, naïve and extra liberal ways of thinking or doing can lead to practices going in opposition with initial social objectives. Nevertheless, problems about social entrepreneurship would be mainly due to the young age of the movement. Time and experience would give better foundations and results to social entrepreneurs. Critics about social entrepreneurship could also easily be done to any sorts of business. Overall, the positive considerations of social entrepreneurship with skillful, motivated and responsible actors could represent some useful tools for enterprises, governments and charities. Some tools among many other possibilities to help people in need.

Culture in business interaction: an individual perspective : empirical studies in Finnish-Russian business relationships

The main objective of this doctoral dissertation is to reach a holistic and indepth understanding of the intercultural interaction within dyadic business relationships through the perspective of individual managers. The empirical setting is dyadic business relationships between Russian and Finnish firms in construction and engineering industries. The motivation for the study mainly arose from: 1) the lack of business marketing literature considering cultural and individual perspectives; 2) the need to find ways to study intercultural issues in business relationships, other than through the application of models derived from the work of Hofstede (1980). The study consists of two parts, an introductory essay containing the research objectives, theoretical foundations, methodological choices, limitations and contributions, and original research articles. The four articles each address a sub-objective: 1) to develop an understanding of intercultural business relationships development, cultural adaptation, and its role in the development of trust (Article 1); 2) to develop an appropriate methodological framework for studying business interaction from a cultural and individual perspective (Article 2); 3) to develop an understanding of the role of culture in individual manager’s sensemaking of interaction events in business relationships (Article 3); and 4) to develop an appropriate theoretical framework for studying interactive intercultural business relationships in international industrial markets (Article 4). The ontological and epistemological foundations are built on the interpretivist/ social constructivist view of reality. Interaction, in this study, is seen as being conducted between individuals, who are the key representative actors of their firms. In turn, culture is regarded both as an independent context existing prior to the individuals’ participation in it, and as knowledge incorporated by the individuals, who use it in sensemaking and interaction across cultures. The methods applied in the articles are: an interpretive qualitative study (Article 1), a literature review and conceptual analysis (Article 2), a structural analysis of the narratives and a metaphor analysis (Article 3), and a literature review and conceptual analysis (Article 4). The main contributions are the following. First, it contributes to business marketing literature by developing the theoretical, conceptual, and methodological underpinning of IMP theories in relation to culture. Second, the thesis contributes to the growing literature on managerial sensemaking in industrial markets by looking at it from a cultural perspective, as well as emphasizing the importance of figurative language in cultural sensemaking.

Syvää vai pelkästään tiheää : neuvostoliittolaisen ja venäläisen sotataidollisen ajattelun lähtökohdat, kehittyminen, soveltaminen käytäntöön ja nykytilanne. Näkökulmana 1920- ja 1930-luvun syvän taistelun ja operaation opit

Sosialistisen vallankumouksen jälkeen Neuvosto-Venäjän oli monien muiden kysymysten ohella ratkaistava sosialismin saavutusten puolustaminen. Aluksi ratkaisuksi suunniteltiin vapaaehtoisuuteen perustuvaa punakaartia, mutta riittävän miesvahvuuden turvaamiseksi päädyttiin yleiseen asevelvollisuuteen. Pian Venäjän sisällissodan jälkeen sotataidon suunta painottui enemmän vanhan armeijan asiantuntijoiden näkemysten kuin vallankumoussankarien kokemusten mukaiseksi, vaikka Frunzen puna-armeijalle kirjoittama doktriini perustui luokkataisteluun ja korosti sisällissodassa hyväksi koettua operatiivista liikkuvuutta. Neuvostoliiton ja Venäjän sotataidon perustana on Pietari I:n aloittama länsimainen suuntaus, jota kuitenkin täydentävät vahvat kansalliset piirteet. Venäläisen sotataidon henkisenä isänä voidaan hyvällä syyllä pitää Aleksandr Suvorovia, jonka opetukset näkyvät tekstilainausten lisäksi myös periaatteissa ja sotilaskasvatuksessa. Napoleonin sotien jälkeen perustettu Keisarillinen yleisesikunta-akatemia loi Venäjälle sotatieteellisen tutkimuksen ja opetuksen. Sotatieteen mahdollisuuksia ei 1800-luvun Venäjällä osattu täysin hyödyntää. Aseistuksen kasvavan tehon merkitystä vähättelevä asenne johti sotataidon taantumisen ja katastrofiin Venäjän–Japanin sodassa. Sen kokemuksia analysoidessaan Aleksandr Neznamov kehitti edelleen saksalaista operaation käsitettä ja loi perustan Neuvostoliitossa 1920-luvulla kehitetylle operaatiotaidolle. Neuvostoliittolaisen sotataidon päämääränä oli kehittää taktinen ja operatiivinen ratkaisu aseistuksen tehon kasvun aikaansaamaan puolustuksen ylivoimaisuuteen. Ratkaisussa hyödynnettiin brittien kokemuksia ja tutkimusta. Neuvostoliittolainen taktiikka ja operaatiotaito eivät kuitenkaan olleet brittiläisen mekanisoidun sodankäynnin tai saksalaisen salamasodan itäinen kopioita vaan itsenäisiin ratkaisuihin pohjautuvia. Syvän taistelun ja operaation teoriaa kokeiltiin harjoituksissa, ja sitä kehitettiin Stalinin vuoden 1937 puhdistuksiin saakka. Toisen maailmansodan taisteluissa puna-armeija sovelsi alkuvaiheen katastrofin jälkeen syvän taistelun ja syvän operaation oppeja. Komentajien ja joukkojen taito ei riittänyt teorian vaatimusten mukaiseen toimintaan, siksi syväksi aiotusta taistelusta tuli ajoittain ainoastaan tiheää. Suuren isänmaallisen sodan kokemusten perusteella neuvostoliittolainen sotatiede kehitti yleisjoukkojen taistelun periaatteet, jotka ovat säilyneet muuttumattomina nykypäivään saakka. Kylmän sodan aikakaudella ydin- ja tavanomaisen aseistuksen merkitys sodan ja taistelun kuvassa vaihteli. Lännen sotataidon ja aseteknologian kehitys pakotti Neuvostoliiton siirtymään 1980-luvulla sotilaallisessa ajattelussaan hyökkäyksestä puolustukseen. Neuvostoliiton hajoamisen jälkeen Venäjän sotilaallisen turvallisuuden takaajana on ydinaseistus. Yhdysvaltain tavanomainen ilma-avaruushyökkäyskyky vaatii Venäjää kehittämään torjuntajärjestelmiä. Tavanomaisten joukkojen rakentamisessa Venäjä seuraa tarkasti läntisen sotataidon kehittymistä, mutta pitäytyy omaperäisiin ratkaisuihin, joiden kehittämisessä sen vahvalla sotatieteellisellä järjestelmällä ja dialektisen materialismin metodilla on edelleen olennaisen tärkeä merkitys.

RCAAP: Building and maintaining a national repository network

Presentation at Open Repositories 2014, Helsinki, Finland, June 9-13, 2014

Meesauunin kannatuksien suunnittelutyökalun kehitys

Meesauunia käytetään sellun tuotantoprosessissa kemiallisessa reaktiossa, jossa kalsiumkarbonaatti muutetaan kalsiumoksidiksi. Reaktio on osa sellutehtaan kemikaalikiertoa, missä sellun valmistamisessa käytettävät kemikaalit kierrätetään uusiokäyttöön. Tässä diplomityössä on kehitetty meesauunin kannatusten automatisoitu suunnittelutyökalu vanhan AutoLispillä kehitetyn ohjelman perusteella. Kehitetyn suunnittelutyökalun tärkeimmät osat ovat Excelissä tehdyt kuormituslaskenta ja mitoituslaskenta. Näillä ohjataan Autodeskin Inventoriin kehitettyä cad-mallia ja valmistuspiirustusta. Laskentaohjelmat ja cad-malli on kehitetty mahdollistamaan uusien uunikokojen helpon lisäämisen ohjelmaan. Diplomityössä on perehdytty kuormituslaskentaan standardien mukaisesti. Käytettyjä standardeja ovat esimerkiksi Eurokoodi ja Uniform Building Code. Epätavallisten tilanteiden kuormituslaskennassa käytettiin apuna FE-analyysilla kehitettyjä laskentamalleja. Näitä käytettiin uunin taipumisesta aiheutuvien voimien laskennassa ja lovetun kannatinpyörän aiheuttamien impulssivoimien suuruuden määrittämisessä. Lisäksi diplomityössä perehdyttiin suunnitteluautomaatin kehittämiseen Exceliä apuna käyttäen. Suunnittelutyökalun toimivuutta on verifioitu suunnittelemalla kehitetyllä suunnittelutyökalulla standardiuuneja ja verrattu tuloksia ja valmistuspiirustuksia vanhalla ohjelmalla tulostettuihin tuloksiin. Tulosten perusteella uutta suunnittelutyökalua voidaan käyttää meesauunin kannatuksien suunnitteluun.

Psykoanalyysin käsitteistä ja tiedostamattomasta

Kirjallisuusarvostelu

Företagsamhet i skola och utbildning : lärares tankar om förutsättningarna att nå målen i temaområdet Deltagande, demokrati och entreprenörskap

Developing students’ enterprise and proactive approaches to life have been goals of Finnish public education since its introduction. Still, education in Finland today is criticized for not reaching these goals and for overlooking the development of students’ enterprise. The role of enterprise education is ambivalent. On the one hand, enterprise education is advocated as the solution to many of the alleged problems in public education; on the other hand, the pedagogical ideas that enterprise education builds on appear to coincide with the contemporary understanding of “good education.” The thesis discusses what sets enterprise education apart from other types of education and teaching. Notably, the pedagogical foundations for enterprise education are not necessarily solid or sufficiently explored. Thus, the overall aim of the thesis is to explore the conditions for developing enterprise in education. Sloyd, as a school subject that promotes handicraft-based education, has long been attributed as having the potential to develop students’ character and person; similarly, it is also identified as being well suited for developing student enterprise. Enterprise education is not specific to sloyd, however. In fact, developing enterprise is a cross-curricular goal for basic education. In a subject-focused educational structure and culture, the development of an enterprising mindset in students is a common concern for all teachers. Thus, an understanding of the conditions for enterprise education must not be limited to one school subject; rather, the nature of the phenomenon requires a cross-curricular approach. Altogether, the conditions for enterprise education appear to be in need of further research. In addition to a subject-focused structure, other influencing factors that are mentioned in discussions on enterprise education include the need for a more enterprising working culture in school. Importantly, another key factor is the individual teacher’s pedagogical philosophy, which constitutes the frame of reference that informs how he or she understands and interprets his or her profession. Notably, the conditions for enterprise education are poor unless a teacher’s pedagogical philosophy emphasizes a focus on enterprise. The empirical research uses a hermeneutical approach and focuses on exploring teachers’ views on the conditions for reaching the national goals related to students’ enterprise. The interview study was conducted among class and subject teachers around Swedish-speaking Finland. The study shows that teachers view themselves as the most important factor for a focus on enterprise. Teachers have also identified a vast number of contextual factors that influence, support, or counteract a focus on enterprise. Structure, culture, resources, and curriculum, as well as numerous societal factors, all interact to affect the conditions for enterprise education. The prevailing culture of subject focus poses a challenge to enterprise education. At the same time, however, a focus on enterprise can be seen as a natural tendency in grades one to six. Indeed, teachers of all grade levels interpret the development of a proactive approach to life as one of education’s core values. Altogether, the thesis offers a deepened and nuanced understanding of the conditions for enterprise education. While the public education system in Finland seems to have some favourable basic conditions for enterprise education, multifaceted challenges must be faced if the national goals related to enterprise are to be reached.

Remote sensing for three-dimensional modelling of hydromorphology

Successful management of rivers requires an understanding of the fluvial processes that govern them. This, in turn cannot be achieved without a means of quantifying their geomorphology and hydrology and the spatio-temporal interactions between them, that is, their hydromorphology. For a long time, it has been laborious and time-consuming to measure river topography, especially in the submerged part of the channel. The measurement of the flow field has been challenging as well, and hence, such measurements have long been sparse in natural environments. Technological advancements in the field of remote sensing in the recent years have opened up new possibilities for capturing synoptic information on river environments. This thesis presents new developments in fluvial remote sensing of both topography and water flow. A set of close-range remote sensing methods is employed to eventually construct a high-resolution unified empirical hydromorphological model, that is, river channel and floodplain topography and three-dimensional areal flow field. Empirical as well as hydraulic theory-based optical remote sensing methods are tested and evaluated using normal colour aerial photographs and sonar calibration and reference measurements on a rocky-bed sub-Arctic river. The empirical optical bathymetry model is developed further by the introduction of a deep-water radiance parameter estimation algorithm that extends the field of application of the model to shallow streams. The effect of this parameter on the model is also assessed in a study of a sandy-bed sub-Arctic river using close-range high-resolution aerial photography, presenting one of the first examples of fluvial bathymetry modelling from unmanned aerial vehicles (UAV). Further close-range remote sensing methods are added to complete the topography integrating the river bed with the floodplain to create a seamless high-resolution topography. Boat- cart- and backpack-based mobile laser scanning (MLS) are used to measure the topography of the dry part of the channel at a high resolution and accuracy. Multitemporal MLS is evaluated along with UAV-based photogrammetry against terrestrial laser scanning reference data and merged with UAV-based bathymetry to create a two-year series of seamless digital terrain models. These allow the evaluation of the methodology for conducting high-resolution change analysis of the entire channel. The remote sensing based model of hydromorphology is completed by a new methodology for mapping the flow field in 3D. An acoustic Doppler current profiler (ADCP) is deployed on a remote-controlled boat with a survey-grade global navigation satellite system (GNSS) receiver, allowing the positioning of the areally sampled 3D flow vectors in 3D space as a point cloud and its interpolation into a 3D matrix allows a quantitative volumetric flow analysis. Multitemporal areal 3D flow field data show the evolution of the flow field during a snow-melt flood event. The combination of the underwater and dry topography with the flow field yields a compete model of river hydromorphology at the reach scale.

Spatiotemporal Features of Coastal Waters in Southwest Finland

In coastal waters, physico-chemical and biological properties and constituents vary at different time scales. In the study area of this thesis, within the Archipelago Sea in the northern Baltic Sea, seasonal cycles of light and temperature set preconditions for intra-annual variations, but developments at other temporal scales occur as well. Weather-induced runoffs and currents may alter water properties over the short term, and the consequences over time of eutrophication and global changes are to a degree unpredictable. The dynamic characteristics of northern Baltic Sea waters are further diversified at the archipelago coasts. Water properties may differ in adjacent basins, which are separated by island and underwater thresholds limiting water exchange, making the area not only a mosaic of islands but also one of water masses. Long-term monitoring and in situ observations provide an essential data reserve for coastal management and research. Since the seasonal amplitudes of water properties are so high, inter-annual comparisons of water-quality variables have to be based on observations sampled at the same time each year. In this thesis I compare areas by their temporal characteristics, using both inter-annual and seasonal data. After comparing spatial differences in seasonal cycles, I conclude that spatial comparisons and temporal generalizations have to be made with caution. In classifying areas by the state of their waters, the results may be biased even if the sampling is annually simultaneous, since the dynamics of water properties may vary according to the area. The most comprehensive view of the spatiotemporal dynamics of water properties would be achieved by means of comparisons with data consisting of multiple annual samples. For practical reasons, this cannot be achieved with conventional in situ sampling. A holistic understanding of the spatiotemporal features of the water properties of the Archipelago Sea will have to be based on the application of multiple methods, complementing each other’s spatial and temporal coverage. The integration of multi-source observational data and time-series analysis may be methodologically challenging, but it will yield new information as to the spatiotemporal regime of the Archipelago Sea.

Nichesourcing The Uralic Languages For The Benefit Of Linguistic Research And Lingual Societies

The emerging technologies have recently challenged the libraries to reconsider their role as a mere mediator between the collections, researchers, and wider audiences (Sula, 2013), and libraries, especially the nationwide institutions like national libraries, haven’t always managed to face the challenge (Nygren et al., 2014). In the Digitization Project of Kindred Languages, the National Library of Finland has become a node that connects the partners to interplay and work for shared goals and objectives. In this paper, I will be drawing a picture of the crowdsourcing methods that have been established during the project to support both linguistic research and lingual diversity. The National Library of Finland has been executing the Digitization Project of Kindred Languages since 2012. The project seeks to digitize and publish approximately 1,200 monograph titles and more than 100 newspapers titles in various, and in some cases endangered Uralic languages. Once the digitization has been completed in 2015, the Fenno-Ugrica online collection will consist of 110,000 monograph pages and around 90,000 newspaper pages to which all users will have open access regardless of their place of residence. The majority of the digitized literature was originally published in the 1920s and 1930s in the Soviet Union, and it was the genesis and consolidation period of literary languages. This was the era when many Uralic languages were converted into media of popular education, enlightenment, and dissemination of information pertinent to the developing political agenda of the Soviet state. The ‘deluge’ of popular literature in the 1920s to 1930s suddenly challenged the lexical orthographic norms of the limited ecclesiastical publications from the 1880s onward. Newspapers were now written in orthographies and in word forms that the locals would understand. Textbooks were written to address the separate needs of both adults and children. New concepts were introduced in the language. This was the beginning of a renaissance and period of enlightenment (Rueter, 2013). The linguistically oriented population can also find writings to their delight, especially lexical items specific to a given publication, and orthographically documented specifics of phonetics. The project is financially supported by the Kone Foundation in Helsinki and is part of the Foundation’s Language Programme. One of the key objectives of the Kone Foundation Language Programme is to support a culture of openness and interaction in linguistic research, but also to promote citizen science as a tool for the participation of the language community in research. In addition to sharing this aspiration, our objective within the Language Programme is to make sure that old and new corpora in Uralic languages are made available for the open and interactive use of the academic community as well as the language societies. Wordlists are available in 17 languages, but without tokenization, lemmatization, and so on. This approach was verified with the scholars, and we consider the wordlists as raw data for linguists. Our data is used for creating the morphological analyzers and online dictionaries at the Helsinki and Tromsø Universities, for instance. In order to reach the targets, we will produce not only the digitized materials but also their development tools for supporting linguistic research and citizen science. The Digitization Project of Kindred Languages is thus linked with the research of language technology. The mission is to improve the usage and usability of digitized content. During the project, we have advanced methods that will refine the raw data for further use, especially in the linguistic research. How does the library meet the objectives, which appears to be beyond its traditional playground? The written materials from this period are a gold mine, so how could we retrieve these hidden treasures of languages out of the stack that contains more than 200,000 pages of literature in various Uralic languages? The problem is that the machined-encoded text (OCR) contains often too many mistakes to be used as such in research. The mistakes in OCRed texts must be corrected. For enhancing the OCRed texts, the National Library of Finland developed an open-source code OCR editor that enabled the editing of machine-encoded text for the benefit of linguistic research. This tool was necessary to implement, since these rare and peripheral prints did often include already perished characters, which are sadly neglected by the modern OCR software developers, but belong to the historical context of kindred languages and thus are an essential part of the linguistic heritage (van Hemel, 2014). Our crowdsourcing tool application is essentially an editor of Alto XML format. It consists of a back-end for managing users, permissions, and files, communicating through a REST API with a front-end interface—that is, the actual editor for correcting the OCRed text. The enhanced XML files can be retrieved from the Fenno-Ugrica collection for further purposes. Could the crowd do this work to support the academic research? The challenge in crowdsourcing lies in its nature. The targets in the traditional crowdsourcing have often been split into several microtasks that do not require any special skills from the anonymous people, a faceless crowd. This way of crowdsourcing may produce quantitative results, but from the research’s point of view, there is a danger that the needs of linguists are not necessarily met. Also, the remarkable downside is the lack of shared goal or the social affinity. There is no reward in the traditional methods of crowdsourcing (de Boer et al., 2012). Also, there has been criticism that digital humanities makes the humanities too data-driven and oriented towards quantitative methods, losing the values of critical qualitative methods (Fish, 2012). And on top of that, the downsides of the traditional crowdsourcing become more imminent when you leave the Anglophone world. Our potential crowd is geographically scattered in Russia. This crowd is linguistically heterogeneous, speaking 17 different languages. In many cases languages are close to extinction or longing for language revitalization, and the native speakers do not always have Internet access, so an open call for crowdsourcing would not have produced appeasing results for linguists. Thus, one has to identify carefully the potential niches to complete the needed tasks. When using the help of a crowd in a project that is aiming to support both linguistic research and survival of endangered languages, the approach has to be a different one. In nichesourcing, the tasks are distributed amongst a small crowd of citizen scientists (communities). Although communities provide smaller pools to draw resources, their specific richness in skill is suited for complex tasks with high-quality product expectations found in nichesourcing. Communities have a purpose and identity, and their regular interaction engenders social trust and reputation. These communities can correspond to research more precisely (de Boer et al., 2012). Instead of repetitive and rather trivial tasks, we are trying to utilize the knowledge and skills of citizen scientists to provide qualitative results. In nichesourcing, we hand in such assignments that would precisely fill the gaps in linguistic research. A typical task would be editing and collecting the words in such fields of vocabularies where the researchers do require more information. For instance, there is lack of Hill Mari words and terminology in anatomy. We have digitized the books in medicine, and we could try to track the words related to human organs by assigning the citizen scientists to edit and collect words with the OCR editor. From the nichesourcing’s perspective, it is essential that altruism play a central role when the language communities are involved. In nichesourcing, our goal is to reach a certain level of interplay, where the language communities would benefit from the results. For instance, the corrected words in Ingrian will be added to an online dictionary, which is made freely available for the public, so the society can benefit, too. This objective of interplay can be understood as an aspiration to support the endangered languages and the maintenance of lingual diversity, but also as a servant of ‘two masters’: research and society.

IFRS 9 – standardiuudistus Big Four -tilintarkastusyhteisöjen näkökulmasta – kommenttikirjeiden empiirinen analyysi

Since 2008, One of the International Accounting Standards Board’s (IASB) objective has been to replace the old IAS 39 – Financial Instruments standard. IASB achieved this objective in July 2014 when they published the new IFRS 9 – Financial Instruments after many phases. In this study, the main purpose was to find out how the Big Four – audit entities have welcomed the different reforms which IFRS 9 brings to the treatment of financial instruments in the financial statements. Alongside with this, the study presents a short overview to the common attitude towards the new standard. The study proceeds so that the most siginificant reforms have been divided into three main categories and inside of these more precisely to single reforms. This study is based on the qualitative research method. The empirical data of the study consists of comment letters by the Big Four – entities, which have been sent to the IASB regarding Exposure Drafts (ED) of IFRS 9. In total IASB received 757 comment letters regarding to the specific EDs. In this study the population were restricted to 16 comment letters sent by the Big Four – entities. The data is available at IFRS Foundation’s website. According to the research results Big Four – entities think that the reforms which IFRS 9 brings are mainly welcome. In its entirety Big Four – entities consider IFRS 9 better than its predecessor IAS 39. There were differnces in opinions towards IFRS 9 and specific reforms among the Big Four - entities. According to the findings the best reforms were related to the efficiency demands of hedge accounting and to impairments and the valuation of credit losses. The least popular reforms were the reforms regarding the measurement of financial assets and liabilities; more specifically fair value option and the reforms concerning equity instruments were viewed as most challenging.

La reconfiguración economica internacional

The international economic reconfiguration. The developed and developing countries have adjusted with varying degrees of success to the new international order. The world's evolution has not stopped: Europe and the emerging Asian economies, are struggling to create a multipolar World. In the periphery, some countries (Asia) are modernizing at a fast rate, while others (Latin America) are lagging behind and in need to revise their growth strategies. The decentralization of production and trade driven by transnational firms are shifting the geographic distribution of investment and employment. As a result, the industrialized countries have ceased to provide the bulk of the world's savings, changing somehow the foundations of the international financial system.

Existe uma ordem econômica internacional? A problematização de uma premissa

This article invites to a reflection on the ontological and axiological foundations of the concept 'international economic order'. We argue that the notion of 'order' implies, at first, identifying a sort of social arrangement or pattern. However, as we intend to demonstrate, this pattern is hardly present in contemporary international economic relations. Besides, the adjectives 'economic' and 'international' instill doubt not only in regard to the nature of the 'international', but also in what concerns the feasibility of spotting a working pattern in international economy nowadays. Thus, it seems, on heuristical terms, an appropriate methodological option to revisit some of the main canonical contributions to the theme of international (economic) order, and to submit it to academic scrutiny. Additionally, we seek to evaluate how plausible it is to think of a 'multilateral' economic international order.