Etelä-Karjalan sosiaali- ja terveyspiirin kuntakohtaisen kustannuslaskentamallin kehittäminen

Työn tavoitteena oli tutkia Etelä-Karjalan sosiaali- ja terveydenhuollon kuntayhtymän kuntalaskutusta ja rakentaa laskentamalli, jolla kuntakohtaiset kustannukset pystytään laskemaan ja jakamaan. Tutkimusote oli konstruktiivinen. Tiedot kerättiin kuntayhtymän toiminta- ja taloustietojärjestelmistä sekä haastattelemalla organisaation asiantuntijoita. Työn tulokseksi saatu laskentamalli koostuu suoritepohjaisesta, asukaslukupohjaisista ja tarvepainotetuista asukaslukupohjaisista kustannusajureista, joilla kustannukset jaetaan piirin jäsenkunnille. Tällä sekamallilla pystytään toteuttamaan kuntalaskutusta, sillä se täyttää kuntalaskutusmallille asetetut vaatimukset. Työn tulosten perusteella tulo-osuusmalli olisi paras tapa toteuttaa kuntalaskutusta. Yksinkertainen rahoitusmalli mahdollistaa toiminnan vapaamman kehittämisen kuin sekamalli ja on lisäksi selkeämpi ja läpinäkyvämpi. Sekamallissa tulisi painottaa tarvepohjaisia asukaslukuajureita. Tärkeimmät ja suurimpia kustannuksia aiheuttavat alueet kannattaisi tuotteistaa.

Suomen osinkoverotuksen ongelmat ja uudistaminen - vertailu eri maiden osinkoverojärjestelmiin

Tämän tutkielman tarkoituksena on perehtyä Suomen nykyisen yritys- ja osinkoverojärjestelmän ongelmiin ja mahdollisiin ratkaisumalleihin. Ratkaisumalleja etsitään muiden maiden soveltamista osinkoverojärjestelmistä, joita tutkielmassa esitellään laajasti. Lisäksi arvioidaan Verotuksen kehittämistyöryhmän (18.9.2008 - 31.12.2010) uudistusehdotusta Suomen uudeksi yhteisö- ja osinkoverojärjestelmäksi. Verojärjestelmän neutraalisuus on olennainen kysymys verojärjestelmää suunniteltaessa. Eri maiden yritys- ja osinkoverojärjestelmien neutraalisuusominaisuuksia arvioidaan lainopillisen ja vertailevan menetelmän avulla. Neutraalisuusominaisuuksien lisäksi kiinnitetään huomiota myös järjestelmien luomiin kannustin- ja kokonaistaloudellisiin vaikutuksiin. Tutkielmassa todetaan Suomen nykyisen osinkoverojärjestelmän sisältävän ei-toivottuja kannustinvaikutuksia, jotka Verotuksen kehittämistyöryhmän uudistusehdotus poistaa vain osittain. Muiden maiden soveltamat järjestelmät sisältävät elementtejä, joiden soveltaminen olisi perusteltua myös Suomessa.

Financial performance of segments in the intelligent home network

The goal of this study is to examine the intelligent home business network in order to determine which part of the network has the best financial abilities to produce new business models and products/services by using financial statement analysis. A group of 377 studied limited companies is divided into four examined segments based on their offering in producing intelligent homes. The segments are customer service providers, system integrators, subsystem suppliers and component suppliers. Eight different key figures are calculated from each of the companies to get a comprehensive view of their financial performances, after which each of the segments is studied statistically to determine the performances of the whole segments. The actual performance differences between the segments are calculated by using the multi-criteria decision analysis method in which the performances of the key figures are graded and each key figure is weighted according to its importance for the goal of the study. The results of this analysis showed that subsystem suppliers have the best financial performance. Second best are system integrators, third are customer service providers and fourth component suppliers. None of the segments were strikingly poor, but even component suppliers were rather reasonable in their performance; so, it can be said that no part of the intelligent home business network has remarkably inadequate financial abilities to develop new business models and products/services.

Dry biomass distribution in a cerrado sensu stricto site in Brazil central

The Cerrado has been the main source of firewood and charcoal in Brazil, but despite being one of the hot spots for conservation of the world's biodiversity, neither plantations of native species nor sustainable management has been adopted in the region. The aim of this work was to investigate the biomass distribution and the potential for energy production of the cerrado species. The study was conducted in a cerrado sensu stricto site at the Água Limpa Farm (15º 56'14'' S and 47º 46'08'' W) in the Cerrado Biosphere Reserve. An area of 63.54ha was divided in 20 x 50m plots and, a random sample consisting of ten of these plots, representing 1.56% of the study-site, was assessed. All woody individuals from 5 cm diameter at 30 cm above ground level were identified and measured. Each individual was felled, the twigs thinner than 3cm were discarded while the larger branches and the trunks, both with bark, were weighted separately. After that, 2.5cm transverse sections of the trunk with bark were taken at 0, 25, 50, 75 and 100% of the length. A similar sample was also taken at the base of each branch. A total of 47 species in 35 genera and 24 families were found, with an average density of 673 individuals per ha. The diameter distribution showed a reversed-J shape with 67% of the individuals up to 13cm, while the maximum diameter was 32.30cm. Seven species represented 72% of the total biomass. In general, the species with higher production per tree were among those with higher production per ha. This content was distributed by diameter classes, reaching a maximum of 2.5ton/ha between 9 to 13cm and then, decreasing to 0.96 ton/ha between 29 to 33cm diameter. Carbon sequestering was 6.2ton/ha (until the actual stage of cerrado) based on an average 50% carbon content in the dry matter. The heat combustion of the wood varied from 18,903kj/kg to 20,888kj/kg with an average of 19,942kj/kg. The smaller diameter classes fix more carbon due to the large number of small plants per ha. But, for a species that reached larger dimensions and contained individuals in all diameter classes, Vochysia thyrsoidea, one can verify an increase in carbon fixation from 1.41 kg/ha in the first class (5 to 9cm) to 138,3kg/ha in the last (25 to 33cm). That indicates that it is possible to select species that reach larger size with a higher capacity of carbon accumulation per plant. The species that reached larger dimensions, with a production per tree above average and had high calorific power values were Dalbergia miscolobium, Pterodon pubescens and Sclerolobium paniculatum. These species have potential for use in fuelwood plantations and sustainable management.

Kiinteistön elinkaarihankkeen rahoitus ja riskit

Julkisen sektorin kiinteistötuotannossa toteutetaan kasvavassa määrin julkisen ja yksityisen sektorin yhteistyötä, jossa yksityinen yritys ottaa vastuun kiinteistöön liittyvistä suunnittelu-, rakentamis- ja ylläpitotoimista pitkäksi ajanjaksoksi. Työn tavoitteena on arvioida elinkaarimallilla toteuttavien kiinteistöhankkeiden toteutusvaihtoehdot, sekä kartoittaa elinkaarihankkeen sisältämiä riskejä hankkeen suunnitteluvaiheessa. Tutkimus suoritetaan kvalitatiivisena tutkimuksena, jota tuetaan tarvittavilla kvantitatiivista tietoa hyödyntävillä laskelmilla. Tutkimusaineistona käytetään aihepiiriin liittyviä akateemisia julkaisuja ja oppikirjoja. Työn toimeksiantajan YIT:n kautta tutkimukseen on saatu arvokasta asiantuntemusta ja materiaalia. Elinkaarihankkeiden hankintamenettelyksi suositellaan kilpailullista neuvottelumenettelyä. Kilpailullinen neuvottelumenettely mahdollistaa tilaajan ja palveluntuottajien välisen dialogin hankintamenettelyn aikana, jolloin osapuolet voivat yhteistyössä valita sopivimman toteutusmallin. Hankkeiden rahoitus voidaan toteuttaa tilaajan rahoituksella tai yksityisrahoituksella. Rahoituksen näkökulmasta tilaajan oma rahoitus on edullisin, mikä ei kuitenkaan vähennä elinkaarimallista saatavia etuja perinteiseen urakointiin verrattuna. Laskelman perusteella tilaajan rahoituksen ja yksityisrahoituksen keskimääräisessä korkotasossa (WACC) on eroa 2,8 %. Projektiyhtiön perustaminen tekee rahoituksesta entistä kalliimpaa, koska taseeseen kohdistuviin kustannuksiin lisätään projektiyhtiön oman pääoman tuottovaatimusta vastaava korko. Palveluntuottajan kannalta olennaiset riskit ovat rakennusvaiheen viivästyminen, kiinteistön käytettävyyden ja soveltuvuuden puutteista aiheutuvat muutostyöt. Palvelumaksun sitominen huonosti ylläpidon todellista kulurakennetta kuvaavaan elinkustannusindeksiin tulee pitkällä sopimuskaudella vähentämään palveluntuottajan toiminnan kannattavuutta. Kiinteistön ylläpidon kustannusindeksi on vuosina 2005–2011 noussut 2,3 % nopeammin vuodessa kuin elinkustannusindeksi.

Motivational Influences on Transfer: Dimensions and Boundary Conditions

The focus of this dissertation is the motivational influences on transfer in higher education and professional training contexts. To estimate these motivational influences, the dissertation includes seven individual studies that are structured in two parts. Part I, Dimensions, aims at identifying the dimensionality of motivation to transfer and its structural relations with training-related antecedents and outcomes. Part II, Boundary Conditions, aims at testing the predictive validity of motivation theories used in contemporary training research under different study conditions. Data in this dissertation was gathered from multi-item questionnaires, which were analyzed differently in Part I and Part II. Studies in Part I employed exploratory and confirmatory factor analysis, structural equation modeling, partial least squares (PLS) path modeling, and mediation analysis. Studies in Part II used artifact distribution meta-analysis, (nested) subgroup analysis, and weighted least squares (WLS) multiple regression. Results demonstrate that motivation to transfer can be conceptualized as a three-dimensional construct, including autonomous motivation to transfer, controlled motivation to transfer, and intention to transfer, given a theoretical framework informed by expectancy theory, self-determination theory, and the theory of planned behavior. Results also demonstrate that a range of boundary conditions moderates motivational influences on transfer. To test the predictive validity of expectancy theory, social cognitive theory, and the theory of goal orientations under different study settings, a total of 17 boundary conditions were meta-analyzed, including age; assessment criterion; assessment source; attendance policy; collaboration among trainees; computer support; instruction; instrument used to measure motivation; level of education; publication type; social training context; SS/SMC bias; study setting; survey modality; type of knowledge being trained; use of a control group; and work context. Together, the findings cumulated in this thesis support the basic premise that motivation is centrally important for transfer, but that motivational influences need to be understood from a more differentiated perspective than commonly found in the literature, in order to account for several dimensions and boundary conditions. The results of this dissertation across the seven individual studies are reflected in terms of their implications for theory development and their significance for training evaluation and the design of training environments. Limitations and directions to take in future research are discussed.

EVALUATION OF TECHNOLOGICAL INTENSITY OF EXPORTS IN THE FORESTRY SECTOR

ABSTRACT One of the fastest growing sectors in the domestic industry is the forestry, which has contributed significantly to economic development, job creation, income taxes, putting Brazil in a prominent position in the world market. This paper analyzes the evolution of the technological intensity of 12 main products exported by the sector, from 2000 to 2011. For that, utilizes an indicator called PRODY, which allows classifying different products according to their technological intensity or income content and considers the GDP per capita of exporting countries of each product, weighted by its revealed comparative advantage. It can be seen by the results, a continuous growth in all products' technology indicators and their decomposition into income effects, comparative advantage and joint effects, allowed to verify the main causes of this growth. Products with lower PRODY values are those that presented a higher evolution during the period studied. Products of higher processing, and those from pulp and paper industry, had greater technological advances, thanks to a joint effect, while the ones of lower processing, had a technological improvement due to the increase in GDP per capita in exporting countries. Sawn wood was the standout product, being the only one who proved to be dependent of comparative advantage effect, confirming that this industry has been reinventing itself and incorporating, in fact, more technology. This study revealed the importance of technological intensification to generate comparative advantage and be able to stand against international competition.

Physical, chemical and microbiological properties of a Dystrophic Yellow Latosol using manipueira

The study aimed to evaluate chemical, microbiological and hydro-physical changes of a Dystrophic Yellow Latosol, receiver of different levels of manipueira (cassava wastewater) application, in the cultivation of 'Terra Maranhão' banana. The experimental design was a randomized block with three replications in a factorial scheme 3 x 4, in which it was considered three soil depths and four levels of manipueira. It was evaluated the weighted mean diameter of the aggregate, the percentage of aggregation at different periods, soil density, particle density, porosity and soil saturated hydraulic conductivity, in addition to pH of P (mg dm -3), K (mg dm-3), Ca (cmolc dm-3), Mg (cmolc dm-3), Ca+Mg (cmolc dm-3), Al (cmolc dm-3), Na (cmolc dm -3), H+Al (cmolc dm-3), CEC (cmolc dm-3), V%, OM (g kg-1), soil microbial biomass (Ug Cg-1 dry soil), acid phosphatase (Ug PNP g-1 h-1). The use of manipueira influenced some physical characteristic of the soil, but it was not possible to specify the effect of increasing application dosage. Therefore, the application did not affect the biological indicators assessed in the soil or its pH. The use of manipueira as a fertilizer in the doses used in this study showed low increase of K, P, H+Al and Al in the soil and a good increase of Mg, Ca and Ca+Mg, Na, CEC and V%.

Water distribuition characteristics and soil loss of LEPA Quad-Spray emitter nozzles

The objective of this study was to characterize water application rate, water application pattern width, flow rate, water distribution uniformity and soil loss caused by nozzles of the Low Energy Precision Aplication (LEPA) type Quad-Spray emitter. The study was carried out at the Hydraulic and Irrigation Laboratory of the Department of Engineering at the Federal University of Lavras, in Lavras, state of Minas Gerais - MG, Brazil. Twenty-two (22) LEPA Quad-Spray emitter nozzles were evaluated, with nozzle diameter ranging from 1.59 to 9.92 mm. The experimental design used was entirely randomized, with three replications.Increasing values of nozzle flow rate ranging from 77.44 up to 3,044 L h-1, were obtained with increasing nozzle diameter sizes. Application pattern width ranged from 0.56 up to 3.24m, according to nozzles diameter size. Low values of CDU (maximum of 35.73%) were observed when using the Quad-Spray nozzles. Observed average water application rates covered the range between 68.05 mm h-1 (the lowest value that was obtained with the 2.38mm nozzle) and 258.15 mm h-1 (the highest value that was observed with the 9.92 mm). Average water application rates increased in a simple non-linear function with the increase of nozzle size diameter. However, the weighted average increase in the amount of soil loss by erosion was not related to the increase of weighted average water application values.

Monitoring of mechanical sugarcane harvesting through control charts

ABSTRACT Statistical process control in mechanized farming is a new way to assess operation quality. In this sense, we aimed to compare three statistical process control tools applied to losses in sugarcane mechanical harvesting to determine the best control chart template for this quality indicator. Losses were daily monitored in farms located within Triângulo Mineiro region, in Minas Gerais state, Brazil. They were carried over a period of 70 days in the 2014 harvest. At the end of the evaluation period, 194 samples were collected in total for each type of loss. The control charts used were individual values chart, moving average and exponentially weighted moving average. The quality indicators assessed during sugarcane harvest were the following loss types: full grinding wheel, stumps, fixed piece, whole cane, chips, loose piece and total losses. The control chart of individual values is the best option for monitoring losses in sugarcane mechanical harvesting, as it is of easier result interpretation, in comparison to the others.

Perfuração gástrica por tricobezoar

Bezoars are uncommon foreign bodies found in the stomach and intestines. They are usually secundary to "strange" or "weird" alimentary habits. The contents may include hait; stones, vegetal fibers and others. Diagnosis is generally made due to complications, mainly parcial or complete obstruction of the segment affected. Bleeding and peiforation may also occur: This paper describes a case of a 14-years-old female patient, who presented herself to lhe Emergency Room and was diagnosed as having a gastric peiforation due to a trichobezoar that was 15 cm long and weighted 900g. A review of lhe literature and comments about diagnosis and management are presented.

Timoma gigante assintomático

Thymomas are rare neoplasms of mediastinum. We present two cases of large asymptomatic thymomas exceeding the mediastinal space and surgically managed in an university hospital. The larger tumor weighted 950g and the other 500g.

Beta and debt premium for a Finnish distribution company

Suomessa sähkönjakelu on säännelty monopoli. Energiamarkkinavirasto tuottaa ohjeistuksen sekä mallin yritysten ansaintamahdollisuuksille. Karkeasti sanottuna tulomalli on sijoitetun pääoman ja pääoman painotetun kustannuksen tulo. Pääoman painotettu kustannus koostuu useista parametreista kuten beta ja vieraan pääoman riskipreemio. Näiden parametrien taso ja määrittämisajankohta perustuvat subjektiivisiin näkemyksiin, kun objektiivista parametrien määrittämismenetelmää tulisi käyttää. Nykyiset beta ja vieraan pääoman riskipreemio perustuvat energiamarkkinaviraston ja asiantuntijoiden lausuntoihin. Aihealuetta on tutkittu erittäin vähän, mikä johtunee pääasiassa siitä, ettei ole olemassa listautuneita puhtaita jakeluverkkoyhtiöitä. Betan nykytaso on 0.529 ja vieraan pääoman riskipreemio on 1.0 %. Tässä pro gradu –työssä määritetään markkinaperusteisesti betan ja vieraan pääoman riskipreemion nykytaso. Tässä työssä esiteltävä määrittämismalli perustuu puhtaasti markkinadataan eikä sen soveltamisessa käytetä subjektiivisia mielipiteitä. Markkinaehtoisia tietoja käyttäen betan pitäisi olla tasolla 0.525 ja vieraan pääoman riskipreemion tasolla 1.34 %. Nämä luvut, mikäli ne otettaisiin käyttöön, vaikuttaisivat suoraan ja positiivisesti jakeluverkkoyhtiöiden sallittuun tuottoon Suomessa.

Ride Comfort of Automatic Elevator Doors

Ride comfort of elevators is one of the quality criteria valued by customers. The objective of this master’s thesis was to develop a process to measure the ride comfort of automatic elevator doors. The door’s operational noise was chosen as a focus area and other kinds of noise for example caused by pressure differences in the elevator shaft were excluded. The thesis includes a theory part and an empirical part. In the first part theories of quality management, measuring of quality and acoustics are presented. In the empirical part the developed ride comfort measuring process is presented, different operational noise sources are analyzed and an example is presented of how this measuring process can be used to guide product development. To measure ride comfort a process was developed where a two-room silent room was used as a measuring environment and EVA-625 device was used in the actual measuring of door noise. A-weighted decibels were used to scale noise pressure levels and the door movement was monitored with an accelerometer. This enabled the connection between the noise and noise sources which in turn helped to find potential ride comfort improvement ideas. The noise isolation class was also measured with the Ivie-measuring system. Measuring of door ride comfort gives feedback to product development and to managing current product portfolio. Measuring enables the continuous improvement of elevator door ride comfort. The measuring results can also be used to back up marketing arguments for doors.

Detection of Pathologic Changes Following Traumatic Brain Injury Using Magnetic Resonance Imaging

Background: Approximately two percent of Finns have sequels after traumatic brain injury (TBI), and many TBI patients are young or middle-aged. The high rate of unemployment after TBI has major economic consequences for society, and traumatic brain injury often has remarkable personal consequences, as well. Structural imaging is often needed to support the clinical TBI diagnosis. Accurate early diagnosis is essential for successful rehabilition and, thus, may also influence the patient’s outcome. Traumatic axonal injury and cortical contusions constitute the majority of traumatic brain lesions. Several studies have shown magnetic resonance imaging (MRI) to be superior to computed tomography (CT) in the detection of these lesions. However, traumatic brain injury often leads to persistent symptoms even in cases with few or no findings in conventional MRI. Aims and methods: The aim of this prospective study was to clarify the role of conventional MRI in the imaging of traumatic brain injury, and to investigate how to improve the radiologic diagnostics of TBI by using more modern diffusion-weighted imaging (DWI) and diffusion tensor imaging (DTI) techniques. We estimated, in a longitudinal study, the visibility of the contusions and other intraparenchymal lesions in conventional MRI at one week and one year after TBI. We used DWI-based measurements to look for changes in the diffusivity of the normal-appearing brain in a case-control study. DTI-based tractography was used in a case-control study to evaluate changes in the volume, diffusivity, and anisotropy of the long association tracts in symptomatic TBI patients with no visible signs of intracranial or intraparenchymal abnormalities on routine MRI. We further studied the reproducibility of different tools to identify and measure white-matter tracts by using a DTI sequence suitable for clinical protocols. Results: Both the number and extent of visible traumatic lesions on conventional MRI diminished significantly with time. Slightly increased diffusion in the normal-appearing brain was a common finding at one week after TBI, but it was not significantly associated with the injury severity. Fractional anisotropy values, that represent the integrity of the white-matter tracts, were significantly diminished in several tracts in TBI patients compared to the control subjects. Compared to the cross-sectional ROI method, the tract-based analyses had better reproducibility to identify and measure white-matter tracts of interest by means of DTI tractography. Conclusions: As conventional MRI is still applied in clinical practice, it should be carried out soon after the injury, at least in symptomatic patients with negative CT scan. DWI-related brain diffusivity measurements may be used to improve the documenting of TBI. DTI tractography can be used to improve radiologic diagnostics in a symptomatic TBI sub-population with no findings on conventional MRI. Reproducibility of different tools to quantify fibre tracts vary considerably, which should be taken into consideration in the clinical DTI applications.