Integration and Implementation of Accounting Information Systems in Global Companies Case: The UPM-Kymmene Group

Tämän tutkielman tavoitteena on perehtyä globaalin yrityksen laskentatoimen tietojärjestelmien yhtenäistämiseen ja käyttöönottoon esimerkkinä UPM-Kymmene konsernin projekti. Tutkielmassa sovelletaan hermeneuttista tutkimusotetta. Teoreettisesti aihetta tarkastellaan globalisoitumisen ja laskentatoimen tietojärjestelmille asetettavien vaatimusten pohjalta, sekä järjestelmän muutosprosessin eri vaiheissa huomioon otettavien muuttujien perusteella. Yhtenäisen laskentatoimen tietojärjestelmän tuomat edut globaalille yritykselle ovat ilmeisiä. Ennen yhtenäisen projektin kehittelyä on olennaista tutkia lähtökohdat projektin onnistumiselle ja suunnitella projektin eri vaiheet huolella. Tutkielmassa havaitaan myös, että globaalissa yrityksessä tulee huomioida eri yrityskulttuurit sekä tulosyksiköiden erilaiset toimintatavat. Johtopäätöksenä todetaan, että sekä yritysjohdon että tulosyksiköiden sitoutuneisuus projektiin ja yhtenäiset tavoitteet ovat oleellisia projektin onnistumisen kannalta.

T cells at the site of autoimmune inflammation show increased potential for trogocytosis

Les lymphocytes T CD4+ sont connus pour leur potentiel d'acquisition de fragments membraneux de cellules présentatrices d'antigène (CPA) dans un processus nommé trogocytose. Ce phénomène est observé lors de l'interaction entre le lymphocyte T CD4+ antigène-spécifique et la CPA lors de la présentation de l'antigène en question, et dépend donc de la spécificité du lymphocyte T CD4+. L'identification des lymphocytes T CD4+ sujets à la trogocytose en co-culture avec des CPA chargées d'un antigène connu permet d'enrichir des lymphocytes T antigène-spécifiques sans connaître leur spécificité exacte ou leur profil de production de cytokines. Dans cette étude, nous avons donc cherché à évaluer l'utilité de cette méthode dans l'identification de la spécificité des lymphocytes T effecteurs et régulateurs lors de l'inflammation auto-immune avec des spécificités souvent inconnues. La trogocytose a démontré son efficacité dans la détection de lymphocytes T réactifs à la protéine basique de myéline in vitro ainsi qu'ex vivo après immunisation. Cependant, le potentiel de la trogocytose à identifier des lymphocytes T régulateurs antigène-spécifiques est limité par le fait que les lymphocytes T régulateurs Foxp3+ montrent un taux élevé de manière constitutive de trogocytose comparé aux lymphocytes T Foxp3-, Un taux localement élevé de trogocytose lors d'un état inflammatoire (observé au niveau des lymphocytes T effecteurs et régulateurs isolés du système nerveux central enflammé) empêche l'utilisation de la trogocytose dans l'évaluation de la réactivité antigénique de cellules extraites d'un site inflammatoire. Nos résultats montrent la possibilité d'enrichir des lymphocytes T conventionnels antigène- réactifs en périphérie par détection au moyen de la trogocytose. Nous avons aussi montré les limitations de cette méthode dans sa capacité d'identifier des lymphocytes T effecteurs et régulateurs antigène- réactifs extraits de sites inflammatoires. Le potentiel de trogocytose élevé dans les sites d'inflammation soulève la question de la signification biologique de ce phénomène dans l'inflammation, dans la suppression médiée par les lymphocytes T régulateurs et dans le maintien de la tolérance immunologique dans des états de santé variables.

Integration of Economics into Life Cycle Assessment in the Finnish Pulp and Paper Industry

Taloudellisen laskennan yhdistäminen elinkaariarviointiin (LCA) on alkanut kiinnostaa eri teollisuuden aloja maailmanlaajuisesti viime aikoina. Useat LCA-tietokoneohjelmat sisältävät kustannuslaskentaominaisuuksia ja yksittäiset projektit ovat yhdistäneet ympäristö- ja talouslaskentamenetelmiä. Tässä projektissa tutkitaan näiden yhdistelmien soveltuvuutta suomalaiselle sellu- ja paperiteollisuudelle, sekä kustannuslaskentaominaisuuden lisäämistä KCL:n LCA-ohjelmaan, KCL-ECO 3.0:aan. Kaikki tutkimuksen aikana löytyneet menetelmät, jotka yhdistävät LCA:n ja taloudellista laskentaa, on esitelty tässä työssä. Monet näistä käyttävät elinkaarikustannusarviointia (LCCA). Periaatteessa elinkaari määritellään eri tavalla LCCA:ssa ja LCA:ssa, mikä luo haasteita näiden menetelmien yhdistämiselle. Sopiva elinkaari tulee määritellä laskennan tavoitteiden mukaisesti. Työssä esitellään suositusmenetelmä, joka lähtee suomalaisen sellu- ja paperiteollisuuden erikoispiirteistä. Perusvaatimuksena on yhteensopivuus tavanomaisesti paperin LCA:ssa käytetyn elinkaaren kanssa. Menetelmän yhdistäminen KCL-ECO 3.0:aan on käsitelty yksityiskohtaisesti.

Challenges of Post-acquisition Integration

Työ käsittelee suomalaisen kemianalan yrityksen Yhdysvalloissa tekemää yritysostoa. Tarkastelun kohteena on yritysoston jälkeinen integraatio erityisesti kulttuurin näkökulmasta. Ongelma on jaettu kahteen suurempaan osakokonaisuuteen: kulttuurierojen analysointiin sekä mahdollisten muiden ongelma-alueiden kartoittamiseen. Kulttuuri on jaettu työssä neljään tasoon. Koska kyseessä on kansainvälinen liiketoiminta, laajimmasta tasosta, kansallisesta kulttuurista on erotettu omaksi käsitteekseen liiketoimintatavat tietyssä maassa. Lisäksi tarkastellaan teollisuudenalan kulttuuria ja yrityskulttuuria. Näitä kulttuurin eri dimensioita on lähestytty empiirisessä osassa lähinnä haastattelujen avulla. Kultuurierojen lisäksi muita huomioitavia seikkoja Yhdysvalloissa tehtävien yritysostojen integraatiossa ovat mm. riittävä ja selkeä kommunikonti, etukäteissuunnitelmat ja –tutkimukset, päätöksenteon ja organisaatiorakenteen erilaisuus sekä asianajajien merkittävä asema amerikkalaisessa yhteiskunnassa. Tulokset analysoitiin kyselystä, joka lähetettiin niille suomalaisille yrityksille, jotka vuoden 1990 jälkeen olivat tehneet yritysostoja Yhdysvalloissa.

Kernel-PCA data integration with enhanced interpretability

Background Nowadays, combining the different sources of information to improve the biological knowledge available is a challenge in bioinformatics. One of the most powerful methods for integrating heterogeneous data types are kernel-based methods. Kernel-based data integration approaches consist of two basic steps: firstly the right kernel is chosen for each data set; secondly the kernels from the different data sources are combined to give a complete representation of the available data for a given statistical task. Results We analyze the integration of data from several sources of information using kernel PCA, from the point of view of reducing dimensionality. Moreover, we improve the interpretability of kernel PCA by adding to the plot the representation of the input variables that belong to any dataset. In particular, for each input variable or linear combination of input variables, we can represent the direction of maximum growth locally, which allows us to identify those samples with higher/lower values of the variables analyzed. Conclusions The integration of different datasets and the simultaneous representation of samples and variables together give us a better understanding of biological knowledge.

Drosophilid collection in the Font Groga site, Barcelona (Spain)

During October 23rd and 24th and November 2012 we collected a sample of drosophilids at Font Groga (Barcelona). This site is located on the foothills of the Tibidabo mountain, which is located on the northwest edge of Barcelona and at approximately 400m above sea level. The vegetation is typical for the area, and it is mainly composed of a sparse pine forest (Pinus pinea) with some oaks (Quercus ilex) and Mediterranean brushwood. Flies were netted over 12 baits containing fermenting bananas. A large proportion of D. simulans males was found. The invasive species D. suzukii (Calabria et al. 2010; Cini et al. 2012) was detected in a non-negligible quantity. Taking into account the number of males and females, the estimated Ne for D. suzukii in the Font Groga sample was 33.70. A similar value was obtained for D. subobscura (34.97). Finally, in the study of species diversity the values obtained for H" (Shannon diversity index) and J (Shannon uniformity index) were 0.678 and 0.421, respectively. These estimates are very similar to those obtained in September 2009 in Montpellier by Calabria (2012), who reported H" = 0.679 and J = 0.422, but differ from those reported by the same author in a Font Groga sample of October 2007 (H" = 0.904 and J = 0.505).

Financial integration, capital misallocation and global imbalances

This paper shows that in a stylized model with two countries, characterized by different levels of financial development, the following facts can be replicated: 1) persistent current account surpluses and 2) high TFP growth in China. Under autarky, entrepreneurs in the emerging country overinvest in short-term projects and underinvest in long-term projects because short-term assets help them secure long-term investments in the presence of credit constraints. This creates an aggregate misallocation of capital. When financial markets integrate, entrepreneurs with long-term projects can have access to cheaper short-term assets abroad, which leaves them more resources to invest in their projects. This both reduces capital misallocations and generates capital outflows.

Problems of the architecture design in the system integration

This thesis studies the problems and their reasons a software architect faces in his work. The purpose of the study is to search and identify potential factors causing problens in system integration and software engineering. Under a special interest are non-technical factors causing different kinds of problems. Thesis was executed by interviewing professionals that took part in e-commerce project in some corporation. Interviewed professionals consisted of architects from technical implementation projects, corporation's architect team leader, different kind of project managers and CRM manager. A specific theme list was used as an guidance of the interviews. Recorded interviews were transcribed and then classified using ATLAS.ti software. Basics of e-commerce, software engineering and system integration is described too. Differences between e-commerce and e-business as well as traditional business are represented as are basic types of e-commerce. Software's life span, general problems of software engineering and software design are covered concerning software engineering. In addition, general problems of the system integration and the special requirements set by e-commerce are described in the thesis. In the ending there is a part where the problems founded in study are described and some areas of software engineering where some development could be done so that same kind of problems could be avoided in the future.

Buccal dental microwear and stable isotopes of El Collado: A mesolithic site from Spain,

This study examines the correlation between buccal dental microwear and stable isotopes. The buccal surface of post-canine teeth casts from El Collado, the largest Mesolithic site in Spain, were examined under Scanning Electron Microscope; photomicrographs were taken from the middle third of the buccal surface with magnification 100X. Only six individuals passed the criteria for buccal dental microwear analysis. The photomicrographs were treated by adobe Photoshop 8.01 to cover an area 0.56 mm² of middle third of buccal surface, the output photomicrographs were digitized using Sigmascan Pro 5 by SPSS. Then the correlation between buccal microwear pattern and stable isotopes of the same individuals, of the previous study of Guixe et al., 2006, was examined using a Pearson test. Statistical analysis revealed that there is no significant correlation between stable isotopes and buccal dental microwear of the people of the Mesolithic site of El Collado. The historical and archaeological documentation suggest that the Mesolithic people tended to consume marine food. Fish-drying techniques were used during the Mesolithic period which allowed the introduction of dust and sand to the fish. These abrasive particles affected the buccal dental microwear pattern, so that no correlation between the isotopes and microwear may be expected. This also suggests that the buccal dental microwear pattern exceeds dietary reconstruction to reconstruct food processing techniques.

A phase IIa randomized clinical study testing GNbAC1, a humanized monoclonal antibody against the envelope protein of multiple sclerosis associated endogenous retrovirus in multiple sclerosis patients - A twelve month follow-up.

GNbAC1 is a humanized monoclonal antibody targeting MSRV-Env, an endogenous retroviral protein, which is expressed in multiple sclerosis (MS) lesions, is pro-inflammatory and inhibits oligodendrocyte precursor cell differentiation. This paper describes the open-label extension up to 12months of a trial testing GNbAC1 in 10 MS patients at 2 and 6mg/kg. The primary objective was to assess GNbAC1 safety, and other objectives were pharmacokinetic and pharmacodynamic assessments. During the extended study, no safety issues occurred in the 8 remaining patients. No anti-GNbAC1 antibodies were detected. GNbAC1 appears well tolerated.

Evaluation 2015 du site www.ciao.ch

En 2015, l'Association CIAO a démarré un processus de réflexion en profondeur sur son offre et son identité de manière générale, avec l'objectif de pouvoir être reconnue comme un service d'utilité publique. L'évaluation vise ainsi à situer le rôle du site ciao.ch au sein du dispositif de santé publique, et plus particulièrement des outils de prévention-santé destinés aux adolescents. La notoriété et l'effet du site sur son public-cible et pour les professionnels travaillant au contact des adolescents sont également évalués. Les résultats de cette évaluation permettront à l'équipe de CIAO de compléter les indices qu'elle possède déjà dans les aspects évalués. Les recommandations finales conduiront à une éventuelle redéfinition de certains aspects du site, de son public et de ses vecteurs de promotion, dans le but de correspondre au mieux aux besoins et aux modes de vie de ses bénéficiaires, et de garantir son efficacité.

Approach to the Lower Pliocene marine-continental correlation from southern Spain. The micrommamal site of Alhaurín el Grande-1 (Málaga Basin, Betic Cordillera, Spain)

A new micromammal site at Alhaurín el Grande (Málaga, southern Spain) located above early Pliocene marine deposits allows an approach to the marine-continental correlation for this age. The early Pliocene marine filling throughout the Málaga Basin is developed in three transgressive-regressive sequences (Pl-1, Pl-2, and Pl-3 units) bounded by discontinuities. At the top of the intermediate sequence Pl-2, peaty sediments have yielded fossils of Rodentia, Lagomorpha, Insectivora, and Crocodylia. The presence of Cricetus barrieri Mein & Michaux, 1970 in combination with murids, both of primitive morphology, such as Apodemus gudrunae Van de Weerd, 1976, and more advanced forms (i.e. Occitanomys brailloni Michaux, 1969 and Stephanomys donnezani cordii Ruiz Bustos, 1986), points to an early Ruscinian age (MN 14 biozone). Based on the planktonic foraminifers, the biostratigraphic data indicate that marine sediments just below the micromammal beds belong to the MPl-2 biozone of the early Zanclean. Available paleomagnetic data from the marine sediments show that the micromammal bed must be located between the normal geomagnetic subchron C3n3n (4.89-4.80 Ma) and the subchron C3n2n (4.63-4.49 Ma), limiting the age of this site to the late part of the early Zanclean.

Stock and Bond Market Integration: Evidence from Russian Financial Markets

Minimizing the risks of an investment portfolio but not in the favour of expected returns is one of the key interests of an investor. Typically, portfolio diversification is achieved using two main strategies: investing in different classes of assets thought to have little or negative correlations or investing in similar classes of assets in multiple markets through international diversification. This study investigates integration of the Russian financial markets in the time period of January 1, 2003 to December 28, 2007 using daily data. The aim is to test the intra-country and cross-country integration of the Russian stock and bond markets between seven countries. Our test methodology for the short-run dynamics testing is the vector autoregressive model (VAR) and for the long-run cointegration testing we use the Johansen cointegration test which is an extension to VAR. The empirical results of this study show that the Russian stock and bond markets are not integrated in the long-run either at intra-country or cross-country level which means that the markets are relatively segmented. The short-run dynamics are also relatively low. This implies a presence of potential gains from diversification.

Dual and Opposite Effects of hRAD51 Chemical Modulation on HIV-1 Integration.

The cellular DNA repair hRAD51 protein has been shown to restrict HIV-1 integration both in vitro and in vivo. To investigate its regulatory functions, we performed a pharmacological analysis of the retroviral integration modulation by hRAD51. We found that, in vitro, chemical activation of hRAD51 stimulates its integration inhibitory properties, whereas inhibition of hRAD51 decreases the integration restriction, indicating that the modulation of HIV-1 integration depends on the hRAD51 recombinase activity. Cellular analyses demonstrated that cells exhibiting high hRAD51 levels prior to de novo infection are more resistant to integration. On the other hand, when hRAD51 was activated during integration, cells were more permissive. Altogether, these data establish the functional link between hRAD51 activity and HIV-1 integration. Our results highlight the multiple and opposite effects of the recombinase during integration and provide new insights into the cellular regulation of HIV-1 replication.