Transfer pricing tool development process based on valve package production costs

Tämän diplomityön päätavoitteena oli parantaa kehitetyn kustannusperusteisen siirtohinnoittelutyökalun ominaisuuksia osastokohtaisen kustannusarviointiprosessin käyttöön. Työ on vaikeutunut lähimenneisyyden heikosta hintakyselyiden vastauskyvystä. Työn pääongelmana oli kerätä luotettavaa tuotannonohjausjärjestelmän kustannusaineistoa osittain vanhentuneista vakioventtiilien koneistus- ja materiaalitiedosta. Tutkimuksessa käytetyt tärkeimmät tutkimusmenetelmät voidaan jakaa siirtohinnoittelu- ja kustannusarvioprosessien kirjallisuustutkimukseen, kenttäanalyysiin ja nykyisen Microsoft Excel –siirtohinnoittelutyökalun kehittämiseen eri osastojen rajapinnassa. Siirtohinnoittelumenetelmät ovat yleisesti jaettu kustannus-, markkina- ja neuvotteluperusteisiin malleihin, jotka harvoin sellaisenaan kohtaavat siirtohinnoittelulle asetetut tavoitteet. Tämä ratkaisutapa voi johtaa tilanteisiin, jossa kaksi erillistä menetelmää sulautuvat yhteen. Lisäksi varsinaiseen siirtohinnoittelujärjestelmään yleensä vaikuttavat useat sisäiset ja ulkoiset tekijät. Lopullinen siirtohinnoittelumenetelmä tulisi ehdottomasti tukea myös yrityksen visiota ja muita liiketoiminnalle asetettuja strategioita. Työn tuloksena saatiin laajennettu Microsoft Excel –sovellus, joka vaatii sekä vuosittaista että kuukausittaista erikoisventtiilimateriaalien hinta- ja toimitusaikatietojen päivittämistä. Tämä ratkaisutapa ehdottomasti parantaa kustannusarviointiprosessia, koska myös alihankkijatietoja joudutaan tutkimaan systemaattisesti. Tämän jälkeen koko siirtohinnoitteluprosessia voidaan kehittää muuntamalla kokoonpano- ja testaustyövaiheiden kustannusrakennetta toimintoperustaisen kustannuslaskentamallin mukaiseksi.

Software testing design and implementation in a small software company

Monet ohjelmistoyritykset ovat alkaneet kiinnittää yhä enemmän huomiota ohjelmistotuotteidensa laatuun. Tämä on johtanut siihen, että useimmat niistä ovat valinneet ohjelmistotestauksen välineeksi, jolla tätä laatua voidaan parantaa. Testausta ei pidä rajoittaa ainoastaan ohjelmistotuotteeseen itseensä, vaan sen tulisi kattaa koko ohjelmiston kehitysprosessi. Validaatiotestauksessa keskitytään varmistamaan, että lopputuote täyttää sille asetetut vaatimukset, kun taas verifikaatiotestausta käytetään ennaltaehkäisevänä testauksena, jolla pyritään poistamaan virheitä jo ennenkuin ne pääsevät lähdekoodiin asti. Työ, johon tämä diplomityö perustuu, tehtiin alkukevään ja kesän aikana vuonna 2003 Necsom Oy:n toimeksiannosta. Necsom on pieni suomalainen ohjelmistoyritys, jonka tutkimus- ja kehitysyksikkö toimii Lappeenrannassa.Tässä diplomityössä tutustutaan aluksi ohjelmistotestaukseen sekä eri tapoihin sen organisoimiseksi. Tämän lisäksi annetaan yleisiä ohjeita testisuunnitelmien ja testaustapausten tekoon, joita onnistunut ja tehokas testaus edellyttää. Kun tämä teoria on käyty läpi, esitetään esimerkkinä kuinka sisäinen ohjelmistotestaus toteutettiin Necsomilla. Lopuksi esitetään johtopäätökset, joihin päädyttiin käytännön testausprosessin seuraamisen jälkeen ja annetaan jatkotoimenpide-ehdotuksia.

Wireless Applications Evaluation and Development Process: Case -Paper Industry Logistics

Sähköisen liiketoiminnan ja mobiliteetin konvergenssi yhdessä teknologisen innovaation kiihtyvän vauhdin kanssa ovat saaneet aikaan kiinnostusta langattomia liiketoimintaratkaisuja kohtaan. Tämän diplomityön tavoitteena oli tutkia sähköisen liiketoiminnan langattomien sovellusten arviointi- ja kehitysprosessia. Työ keskittyy tarkastelemaan paperiteollisuuden toimitusketjun langatonta seurantaa. Tutkimuksessa esitetään langattoman sähköisen liiketoiminnan määritelmä, kuvaillaan langattomuuden eri sovellusalueita ja sovellusten arviointi- ja kehitysprosessin strategisia sekä teknologisia ulottuvuuksia. Työ luo viitekehyksen, jonka avulla tarkastella langattomien teknologioiden merkitystä logistiikassa. Tutkimuksen merkittävin tulos on prosessimalli sovellusten arvioimiseksi ja kehittämiseksi. Mallilla kehitetty langaton sovellus osoittautui tarkastelussa hyödylliseksi toimitusketjun hallinnassa.

Software methods for HTML files protection in local / corporate networks: review and implementation

Tässä luomistyössä on esitetty tutkimus informaation suojaamisen menetelmien osalta paikallisissa ja ryhmäkuntaisissa verkoissa. Tutkimukseen kuuluu nykyaikaisten kryptagraafisten järjestelmien, Internetin/Intranetin ohjelmointikeinojen ja pääsyoikeuksien jakelumenetelmien analyysi. Tutkimusten perusteella on laadittu ohjelmiston prototyyppi HTML-tiedostojen suojaamista varten. Ohjelmiston laatimisprosessi on sisältänyt vaatimusten, järjestelmän ja suojelukomponenttien suunnittelun ja protytyypin testauksen. Ohjelmiston realisoinnin jälkeen kirjoitettiin käyttöohjeet. Ohjelmiston prototyyppi suojaa informaatiota HTML-tiedoston koko käytön aikana ja eri yrityksissä voidaan käyttää sitä pienien laajennuksien jälkeen.

The Key Features of Knowledge and Knowledge Management in Product Development Process

Tutkimusongelmana oli kuinka tiedon johtamisella voidaan edesauttaa tuotekehitysprosessia. Mitkä ovat ne avaintekijät tietoympäristössä kuin myös itse tiedossa, joilla on merkitystä erityisesti tuotekehitysprosessin arvon muodostumiseen ja prosessien kehittämiseen? Tutkimus on laadullinen Case-tutkimus. Tutkimusongelmat on ensin selvitetty kirjallisuuden avulla, jonka jälkeen teoreettinen viitekehys on rakennettu tutkimaan rajattua ongelma-aluetta case-yrityksestä. Empiirisen tutkimuksen materiaali koostuu pääasiallisesti henkilökohtaisten teemahaastattelujen aineistosta. Tulokset merkittävimmistä tiedon hyväksikäytön haittatekijöistä, kuten myös parannusehdotukset on lajiteltu teoreettisessa viitekehyksessä esitettyjen oletustekijöiden mukaan. Haastatteluissa saadut vastaukset tukevat kirjallisuudesta ja alan ammattilaiselta saatua käsitystä tärkeimmistä vaikuttavista tekijöistä. Tärkeimmät toimenpiteet ja aloitteet joilla parannettaisiin tiedon muodostumista, koskivat ennnen kaikkea työnteon ulkoisia olosuhteita, eikä niinkään tiedon muodostumisen prosessia itseään. Merkittävimpiä haittatekijöitä olivat kultturiin, fyysiseen ja henkiseen tilaan ja henkilöstöresursseihin liittyvät ongelmat. Ratkaisuja ongelmiin odotettiin saatavan lähinnä tietotekniikan, henkilöstöresurssien ja itse tiedon muokkaamisen avulla. Tuotekehitysprosessin ydin tietovirtojen ja –pääomien luokittelu ja tulkitseminen tiedon muodostusta kuvaavan Learning Spiralin avulla antoi lähinnä teoreettisia viitteitä siitä millaisia keinoja on olemassa tiedon lisäämiseen ja jakamiseen eri tietotyypeittäin. Tulosten perusteella caseyrityksessä pitäisi kiinnittää erityistä huomiota tiedon dokumentointiin ja jakamiseen erityisesti sen tiedon osalta, joka on organisaatiossa vain harvalla ja/tai luonteeltaan hyvin tacitia.

Implementing Agile Software Development Methods in a Small Organization

Currently there is a vogue for Agile Software Development methods and many software development organizations have already implemented or they are planning to implement agile methods. Objective of this thesis is to define how agile software development methods are implemented in a small organization. Agile methods covered in this thesis are Scrum and XP. From both methods the key practices are analysed and compared to waterfall method. This thesis also defines implementation strategy and actions how agile methods are implemented in a small organization. In practice organization must prepare well and all needed meters are defined before the implementation starts. In this work three different sample projects are introduced where agile methods were implemented. Experiences from these projects were encouraging although sample set of projects were too small to get trustworthy results.

Quality standards in e-business software development

Large enterprises have for many years employed eBusiness solutions in order to improve their efficiency. Smaller companies, however, have not been able to leverage these technologies due to the high level of know-how and resources required in implementing them. To solve this, novel software services are being developed to facilitate eBusiness adoption for the small enterprise with the aim of making B2Bi feasible not only between large organisations but also between trading partners of all sizes. The objective of this study was to find what standards and techniques on eBusiness and software testing and quality assurance fit best for building these new kinds of software considering the requirements their unique eBusiness approach poses. The research was conducted as a literature study with focus on standards on software testing and quality assurance together with standards on eBusiness. The study showed that the current software testing and quality assurance standards do not possess such characteristics as would make select standards evidently better fitted for building this type of software, which were established to be best developed as web services in order for them to meet their requirements. A selection of eBusiness standards and technologies was proposed to support this approach. The main finding in the study was, however, that these kinds of web services that have high interoperability requirements will have to be able to carry out automated interoperability and conformance testing as part of their operation; this objective dictates how the software are built and how testing during software development is to be done. The study showed that research on automated interoperability and conformance testing for web services is still limited and more research is needed to make the building of highly-interoperable web services more feasible.

Evaluating the success of software development projects in Russia, Ukraine, and Belarus

The size and complexity of projects in the software development are growing very fast. At the same time, the proportion of successful projects is still quite low according to the previous research. Although almost every project's team knows main areas of responsibility which would help to finish project on time and on budget, this knowledge is rarely used in practice. So it is important to evaluate the success of existing software development projects and to suggest a method for evaluating success chances which can be used in the software development projects. The main aim of this study is to evaluate the success of projects in the selected geographical region (Russia-Ukraine-Belarus). The second aim is to compare existing models of success prediction and to determine their strengths and weaknesses. Research was done as an empirical study. A survey with structured forms and theme-based interviews were used as the data collection methods. The information gathering was done in two stages. At the first stage, project manager or someone with similar responsibilities answered the questions over Internet. At the second stage, the participant was interviewed; his or her answers were discussed and refined. It made possible to get accurate information about each project and to avoid errors. It was found out that there are many problems in the software development projects. These problems are widely known and were discussed in literature many times. The research showed that most of the projects have problems with schedule, requirements, architecture, quality, and budget. Comparison of two models of success prediction presented that The Standish Group overestimates problems in project. At the same time, McConnell's model can help to identify problems in time and avoid troubles in future. A framework for evaluating success chances in distributed projects was suggested. The framework is similar to The Standish Group model but it was customized for distributed projects.

A proposal for a repertoire of software testing methods

Nowadays software testing and quality assurance have a great value in software development process. Software testing does not mean a concrete discipline, it is the process of validation and verification that starts from the idea of future product and finishes at the end of product’s maintenance. The importance of software testing methods and tools that can be applied on different testing phases is highly stressed in industry. The initial objectives for this thesis were to provide a sufficient literature review on different testing phases and for each of the phases define the method that can be effectively used for improving software’s quality. Software testing phases, chosen for study are: unit testing, integration testing, functional testing, system testing, acceptance testing and usability testing. The research showed that there are many software testing methods that can be applied at different phases and in the most of the cases the choice of the method should be done depending on software type and its specification. In the thesis the problem, concerned to each of the phases was identified; the method that can help in eliminating this problem was suggested and particularly described.

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 in the pre-development process of agricultural machines: a reference model

The theme of the research is the development of the domain of marketing knowledge in the design of agricultural machinery. It is developed throughout the design of agricultural machinery in order to identify the corporate and customers needs and to develop strategies to satisfy these needs. The central problem of the research questions which marketing tools to apply on pre-development process of farm machinery, in order to increase the market value of the products and of the company and, consequently, generate competitive advantage to the manufacturers of agricultural machinery. As methodology, it was developed bibliographical research and multicase study of the development process of agricultural machinery developed by small, medium and large companies and the academy. As a result, a marketing reference model was elaborated for the pre-development stage of agricultural machinery, which outlines the activities, tasks, mechanisms and controls that can be used in strategic planning and in products planning of agricultural machinery manufacturers, contributing to explain the explicit knowledge in the marketing field.

Challenges in scaling agile software development in offshoring environment

Corporate decision to scale Agile Software development methodologies in offshoring environment has been obstructed due to possible challenges in scaling agile as agile methodologies are regarded to be suitable for small project and co-located team only. Although model such as Agile Scaling Model (ASM) has been developed for scaling Agile with different factors, inabilities of companies to figure out challenges and addressing them lead to failure of project rather than gaining the benefits of using agile methodologies. This failure can be avoided, when scaling agile in IT offshoring environment, by determining key challenges associated in scaling agile in IT offshoring environment and then preparing strategies for addressing those key challenges. These key challenges in scaling agile with IT offshoring environment can be determined by studying issues related with Offshoring and Agile individually and also considering the positive impact of agile methodology in offshoring environment. Then, possible strategies to tackle these key challenges are developed according to the nature of individual challenges and utilizing the benefits of different agile methodologies to address individual situation. Thus, in this thesis, we proposed strategy of using hybrid agile method, which is increasing trend due to adaptive nature of Agile. Determination of the key challenges and possible strategies for tackling those challenges are supported with the survey conducted in the researched organization.

Using Moodle to provide added value in the teaching of a software development course

The rate of adoption and use of learning management systems to support teaching and learning processes in academic institutions is growing rapidly. Universities are acquiring systems with functionalities that can match with their specific needs and requirements. Moodle is one of the most popular and widely deployed learning management systems in academic institutions today. However, apart from the system, universities tend to maintain other applications for the purpose of supplementing their teaching and learning processes. This situation is similar to Lappeenranta University of Technology (LUT), which is our case study in this project. Apart from Moodle, the university also maintains other systems such as Oodi, Noppa and Uni portal for the purpose of supporting its educational activities. This thesis has two main goals. The first goal is to understand the specific role of Moodle at LUT. This information is fundamental in assessing whether Moodle is needed in the university’s current teaching and learning environment. The second aim is to provide insights to teachers and other departmental stakeholders on how Moodle can provide added value in the teaching of a software development course. In response to this, a Moodle module for a software development course is created and the underlying features are tested. Results of the constructive work proposed some improvements through (i) the use of Moodle for in-class surveys, (ii) transfer of grades from Moodle to Oodi, (iii) use of Moodle in self-study courses and MOOCs, (iv) online examinations, and (v) Moodle integrations with third party applications. The proposed items were then evaluated for their utility through interviews of five expert interviews. The final results of this work are considered useful to LUT administration and management specifically on ways that Moodle can bring changes to the university at managerial, economical and technical level. It also poses some challenges on platform innovations and research.

Software development methods and quality assurance: Special focus on South Korea

The purpose of this study was to explore software development methods and quality assurance practices used by South Korean software industry. Empirical data was collected by conducting a survey that focused on three main parts: software life cycle models and methods, software quality assurance including quality standards, the strengths and weaknesses of South Korean software industry. The results of the completed survey showed that the use of agile methods is slightly surpassing the use of traditional software development methods. The survey also revealed an interesting result that almost half of the South Korean companies do not use any software quality assurance plan in their projects. For the state of South Korean software industry large number of the respondents thought that despite of the weakness, the status of software development in South Korea will improve in the future.