Prescription in the proposal for a common european sales law

The rules on prescription in Part VIII, Chapter 18, of the Proposal for a Common European Sales Law (CESL) follow the provisions of the Principles of European Contract Law (PECL) and the Draft Common Frame of Reference (DCFR), which, in general, have deserved favourable comments. Yet, a number of rules contained in those texts have been omitted. It is necessary to ascertain whether the CESL rules only apply to provisions on rights and claims resulting from sales or related services contracts, or whether they are also applicable to any other contractual right or claim and also to rights or claims of non-contractual origin. One of the most problematic issues concerns general prescription periods: firstly, because there are two general periods, a short one and a long one, without any specification about the claims or rights covered by each one of them; secondly, because neither period is suitable in case of non-conformity. There are also some interpretation problems due to missing, ambiguous or defective definitions. The systematic approach demands clarification too.

Henkilöstön hyvinvoinnin kehittäminen teollisuuden pk-yrityksessä

Tässä työssä on tarkasteltu työyhteisön hyvinvointia ja työilmapiiriä tulehduttavia tekijöitä case yrityksessä. Tutkielman tavoitteena on ollut löytää tiedonkulun ja tiimityöskentelyn ongelmiin ratkaisuja. Tutkimusmenetelmänä on käytetty laadullista tutkimusta ja empiirinen materiaali koostuu avoimen anonyymi-kyselyn vastauksien sisällöstä. Kyselyn tuloksista merkittävimmiksi ongelma-alueiksi työyhteisössä muodostuivat tiedonkulun heikkous ja keskinäisen arvostuksen puute. Erityisen positiivisiksi asioiksi työntekijät kokivat fyysisen työturvallisuuden ja luottamuksen työn jatkuvuuteen. Henkilöstövoimavarojen johtamisen vaatimusten kasvaessa muuttuvan liiketoiminnan mukana on erityisesti pienien pk-yrityksen kiinnitettävä huomiota henkilöstöosaston toimintaan ja työlainsäädännön vaateisiin. Yritysten yhä enemmän panostaessa ydinosaamiseensa, korostuu henkilöstöhankinnassa ja henkilöstöjohtamisessa alan erityisosaajien sitouttaminen. Nykypäivänä työntekijät eivät enää motivoidu ainoastaan palkan suuruudesta, vaan vaativat sitoutumisensa vastapainoksi työhyvinvointiin panostamista. Huonon työilmapiirin vallitessa ihmiset alkavat helposti suhtautua työhön ulkokohtaisesti eivätkä halua jakaa omaamaansa tietoa muille.

Osake- ja henkilöyhtiöiden sulautuminen vero-oikeudessa, yhtiöoikeudessa ja kirjanpidossa

Sulautuminen on yksi yleisimmistä yritysjärjestelyvaihtoehdoista. Sulautumisessa on otettava huomioon vero- ja yhtiöoikeudelliset sekä kirjanpidolliset seikat. Ne ohjaavat sulautumisen toteuttamista ja säätelevät sallittuja menettelytapoja. Tutkimuksen päätavoitteena on analysoida osakeyhtiön, avoimen ja kommandiittiyhtiön vero-oikeudellisen, yhtiöoikeudellisen ja kirjanpidollisen sulautumisen käsittelyn eroja. Tutkimuksessa on aluksi selvitetty syitä yritysjärjestelyihin ja sulautumista yritysjärjestelyvaihtoehtona. Sulautumisen käsittely aloitetaan osakeyhtiön sulautumisen yhtiöoikeudellisen sääntelyn käsittelemisellä. Seuraavaksi tutkittiin kirjanpidollista sääntelyä sulautumisen yhteydessä. Tämän jälkeen määritettiin verotuksen sääntelyä sulautumisen yhteydessä. Viimeisessä teoriakappaleessa käsitellään henkilöyhtiöiden sulautumista. Tutkimuksessa selvitettiin sulautumisen oikeudellinen sääntely ja havaittiin säännöksissä olevan ristiriitaisuuksia, jotka vaikuttavat sulautumisessa tehtäviin päätöksiin.

Oncobiguanides: Paracelsus" law and nonconventional routes for administering diabetobiguanides for cancer treatment

The dose makes the poison, the common motto of toxicology first expressed by Paracelsus more than 400 years ago, may effectively serve to guide potential applications for metformin and related biguanides in oncology. While Paracelsus' law for the dose-response effect has been commonly exploited for the use of some anti-cancer drugs at lower doses in non-neoplastic diseases (e.g., methotrexate), the opposite scenario also holds true; in other words, higher doses of non-oncology drugs, such as anti-diabetic biguanides, might exert direct anti-neoplastic effects. Here, we propose that, as for any drug, there is a dose range for biguanides that is without any effect, one corresponding to"diabetobiguanides" with a pharmacological effect (e.g., insulin sensitization in type 2 diabetes, prevention of insulin-dependent carcinogenesis, indirect inhibition of insulin and growth factor-dependent cancer growth) but with minimal toxicity and another corresponding to 'oncobiguanides' with pharmacological (i.e., direct and strong anticancer activity against cancer cells) as well as toxic effects. Considering that biguanides demonstrate a better safety profile than most oncology drugs in current use, we should contemplate the possibility of administering biguanides through non-conventional routes (e.g., inhaled for carcinomas of the lung, topical for skin cancers, intravenous as an adjunctive therapy, rectal suppositories for rectal cancer) to unambiguously investigate the therapeutic value of high-dose transient biguanide exposure in cancer. Perhaps then, the oncobiguanides, as we call them here, could be viewed as a mechanistically different type of anti-cancer drugs employed at doses notably higher than those used chronically when functioning as diabetobiguanides

Developing the environmental marketing of an industrial company

The objective of this study was to examine how the customers of Larox Flowsys value environmental issues and how environmental issues affect their purchasing behaviour. A comparison between Larox peristaltic pumps and competing pump brands and types was also made in order to find out whether LPP pumps possess some more environmentally beneficial features that other pumps do not have. Finally, if the answers to the first two research questions show that a need for a new marketing message does exist, then the final stage is to select the most appropriate environmental arguments for Larox Flowsys. The empirical data in the study was collected from several different sources, but the main sources were the customer interviews and the outsourced market research. The data was analysed mainly by using content analysis, but theme formation and quantification were also utilized. The results showed that the customers do not consider environmental issues as a main purchasing criterion, but they may well be the criterion that differentiates the product from competing ones. The comparison proved that LPP pumps do possess some significant environmental benefits over competing pumps and therefore, the prerequisite for the use of environmental arguments exists. The final stage in the study was to select the proper environmental arguments for Larox Flowsys.

Managing the Front End of Innovation in a Networked Company Environment - Combining Strategy, Processes and Systems of Innovation

The objective of the thesis is to enhance the understanding about the management of the front end phases of the innovation process in a networked environment. The thesis approaches the front end of innovation from three perspectives, including the strategy, processes and systems of innovation. The purpose of the use of different perspectives in the thesis is that of providing an extensive systemic view of the front end, and uncovering the complex nature of innovation management. The context of the research is the networked operating environment of firms. The unit of analysis is the firm itself or its innovation processes, which means that this research approaches the innovation networks from the point of view of a firm. The strategy perspective of the thesis emphasises the importance of purposeful innovation management, the innovation strategy of firms. The role of innovation processes is critical in carrying out innovation strategies in practice, supporting the development of organizational routines for innovation, and driving the strategic renewal of companies. The primary focus of the thesis from systems perspective is on idea management systems, which are defined as a part of innovation management systems, and defined for this thesis as any working combination of methodology and tools (manual or IT-supported) that enhance the management of innovations within their early phases. The main contribution of the thesis are the managerial frameworks developed for managing the front end of innovation, which purposefully “wire” the front end of innovation into the strategy and business processes of a firm. The thesis contributes to modern innovation management by connecting the internal and external collaboration networks as foundational elements for successful management of the early phases of innovation processes in a dynamic environment. The innovation capability of a firm is largely defined by its ability to rely on and make use of internal and external collaboration already during the front end activities, which by definition include opportunity identification and analysis, idea generation, profileration and selection, and concept definition. More specifically, coordination of the interfaces between these activities, and between the internal and external innovation environments of a firm is emphasised. The role of information systems, in particular idea management systems, is to support and delineate the innovation-oriented behaviour and interaction of individuals and organizations during front end activities. The findings and frameworks developed in the thesis can be used by companies for purposeful promotion of their front end processes. The thesis provides a systemic strategy framework for managing the front end of innovation – not as a separate process, but as an elemental bundle ofactivities that is closely linked to the overall innovation process and strategy of a firm in a distributed environment. The theoretical contribution of the thesis relies on the advancement of the open innovation paradigm in the strategic context of a firm within its internal and external innovation environments. This thesis applies the constructive research approach and case study methodology to provide theoretically significant results, which are also practically beneficial.

Technology roadmap for new sales support and management system for crane manufacturing company

Sales configurators are essential tools for companies that offer complicated case specifically crafted products for customers. Most sophisticated of them are able to design an entire end product on the fly according to given constraints, calculate price for the offer and move the order into production. This thesis covers a sales configurator acquisition project in a large industrial company that offers cranes for its customers. The study spans the preliminary stages of a large-scale software purchase project starting from the specification of problem domain and ending up presenting the most viable software solution that fulfils the requirements for the new system. The project consists of mapping usage environment, use cases, and collecting requirements that are expected from the new system. The collected requirements involve fitting the new sales system into enterprise application infrastructure, mitigating the risks involved in the project and specifying new features to the application whilst preserving all of the admired features of the old sales system currently used in the company. The collected requirements were presented to a number of different sales software vendors who were asked to provide solution suggestions that would fulfil all the demands. All of the received solution proposals were exposed to an evaluation to determine the most feasible solutions, and the construction of evaluation criteria itself was a part of the study. The final outcome of this study is a short-list of the most feasible sales configurator solutions together with a description of how software purchase process in large enterprises work, and which aspects should be paid attention in large projects of similar kind.

Development of tender information process by business intelligence in a global company unit

The purpose of this Thesis was to study what is the present situation of Business Intelligence of the company unit. This means how efficiently unit uses possibilities of modern information management systems. The aim was to resolve how operative informa-tion management of unit’s tender process could be improved by modern information technology applications. This makes it possible that tender processes could be faster and more efficiency. At the beginning it was essential to acquaint oneself with written literature of Business Intelligence. Based on Business Intelligence theory is was relatively easy but challenging to search and discern how tender business could be improved by methods of Busi-ness Intelligence. The empirical phase of this study was executed as qualitative research method. This phase includes theme and natural interviews on the company. Problems and challenges of tender process were clarified in a part an empirical phase. Group of challenges were founded when studying information management of company unit. Based on theory and interviews, group of improvements were listed which company could possible do in the future when developing its operative processes.

Irish Rhapsody

Soitinnus: Ork

Soveltuvuuden arviointiperusteet kansallisissa julkisissa hankinnoissa

Osallistuessaan julkisten hankintojen tarjouskilpailuun yritys pyrkii tekemään tarjouksen, jolla se voittaa kilpailun. Ennen tarjousten vertailua yrityksen soveltuvuus arvioidaan tarjoajien valinnassa. Tutkimuksen tavoite on selvittää miten yritys voi varmistaa tarjousvertailuun pääsyn. Tutkimusmenetelmänä on lainoppi. Empiirisessä osiossa aineistona ovat hankintailmoitukset ja -aineistot, joita analysoidaan kvalitatiivisen tutkimuksen keinoin. Lain, lainvalmisteluaineiston, oikeuskirjallisuuden ja oikeuskäytännön perusteella muodostetaan peilaavan vastauksen malli. Yritys varmistaa jatkoon pääsyn, kun se tarjouksessaan kuvaa resurssinsa peilaten hankintayksikön ilmoittamia vaatimuksia sekä toimittaa vaaditut liiteasiakirjat määräajassa. Aineiston perusteella mallin todetaan toimivan silloin, kun myös hankintayksikkö toimii mallin odotusten mukaan. Kun hankintayksikkö ei toimi mallin oletusten mukaisesti, yrityksen mallin mukaista toimintaa ei voi arvioida.

The Innovation Process – Aiming towards Innovativeness in a Construction Company

The bachelor’s thesis concentrates on the innovativeness in the construction industry. The purpose of the thesis is to define the innovation as a concept reflected on a context of the construction industry. The second objective is to examine how the construction companies could foster and increase the innovativeness. The third objective was to find out tools, methods and phases of the front-end of the innovation process. The construction industry is often considered as a traditional and an old-fashioned manufacturing industry. The innovation or the innovativeness rarely linked to the construction industry. Productivity is a common problem in the construction industry. The construction industry needs to increase the productivity to compete in a globalized world. The productivity can be increased by the innovation. The thesis based on a literature review. The findings from the literature include a description of the innovation as a concept, the innovative culture and the innovation process as a context of the construction industry. The phases of the front-end of the innovation process were explained. Customers centered approach was taken into account in the innovation process. The required tools and methods for managing the front-end of the innovation process were illustrated. The thesis ensures the importance of the innovation facing challenges of the construction industry. Managing the front-end of the innovation is the most important aspect to stand out from the less innovative companies. To take a full advantage of the innovation companies cannot fear of changes. The innovation process requires a full support of the top management of the company. Taking into consideration a theoretical aspect of the thesis a further research is required to respond practical needs of the company. Tools and methods should be considered according the company’s needs and activities. Company’s existing state and culture should be examined before implementing the front-end of the innovation process to ensure the functionality.

Osakeyhtiön tilintarkastajan vahingonkorvausvastuun rajoittaminen

Tutkielman tarkoituksena on selvittää tilintarkastajan vahingonkorvausvastuun syntyedellytykset ja mahdolliset rajoittamistarpeet. Tutkimusmenetelmäksi on valittu lainoppi eli oikeusdogmatiikka. Tutkielmassa käytetty lähdemateriaali kattaa lainsäädännön lisäksi lainvalmisteluaineistoa, oikeuskäytäntöä, yhtiö- ja vahingonkorvausoikeudellista oikeuskirjallisuutta aina 1950-luvulta nykypäivään saakka sekä ajankohtaisia asiantuntija-artikkeleita. Asia on tällä hetkellä hyvin ajankohtainen, niin Suomessa kuin kansainvälisestikin. Suomessa on vuonna 2006 teetetty tutkimus koskien tilintarkastajan vahingonkorvausvastuun kehittämistarpeita. Samoin Euroopan Unionin tasolla, on asiaan puututtu ja Euroopan Yhteisöjen Komissio on teettänyt tutkimuksen tilintarkastajan vastuusta. Tutkimuksen pohjalta on järjestetty julkinen kuulemiskierros ja annettu jäsenvaltioille suositus lakisääteisten tilintarkastajien ja tilintarkastusyhteisöjen siviilioikeudellisen vastuun rajoittamisesta. Tutkielmassa on tarkasteltu useita eri menetelmiä vastuun rajoittamiseksi. Johtopäätöksenä on todettavissa, että tilintarkastajan vastuuta sellaisenaan ei tule rajoittaa, sen johtaessa tilanteeseen, joka ei yhtä tehokkaasti kannusta huolelliseen tarkastukseen kuin rajoittamaton vastuu. Tilintarkastajan ja yrityksen johdon välisissä yhteisvastuutilanteissa on sen sijaan nähty paljon problematiikkaa ja epäkohtia, ja niihin tulisi rajoituksin taikka lainsäädännöllä puuttua.

Avainhyödyke doktriinin kehitys ja soveltaminen Euroopan yhteisön kilpailuoikeudessa

Tutkielmassa tarkastellaan avainhyödyke doktriini kehittymistä ja sen soveltamista Euroopan yhteisön kilpailuoikeudessa. Avainhyödyke doktriinissa määräävässä markkina asemassa olevalla yrityksellä on hallussaan hyödyke, palvelu tai infrastruktuuri, jonka uudelleen tuottaminen samoilla markkinoilla ei ole kannattavaa. Määräävässä asemassa olevan yrityksen kilpailijoille tai alalle pyrkiville uusille yrityksille on kuitenkin välttämätöntä päästä käyttämään kyseistä avainhyödykettä, mikäli he haluavat toimia alalla. Tällaisissa tilanteissa avainhyödykkeen haltijalle voidaan asettaa kilpailuoikeudellinen velvollisuus ryhtyä liikesuhteeseen kilpailijoiden ja alalle pyrkivien yritysten kanssa. Avainhyödyke doktriinin soveltaminen nousee erityisen tärkeäksi aloilla, joilta on juuri purettu sääntely. Näillä aloilla doktriinin voidaan katsoa turvaavan jonkinlaisen tasapuolisuuden markkinoilla ja lisäävän kilpailua. Tästä huolimatta avainhyödyke doktriinia on kritisoitu runsaasti, sillä siinä ei oteta huomioon omistusoikeutta, sopimusvapautta tai yleensä taloudellisen toimijan autonomiaa. Avainhyödyke doktriinin kilpailuoikeudellisesta ristiriitaisuudesta olennaisena osoituksena on, ettei Euroopan yhteisön tuomioistuin ei ole ottanut kantaa doktriinin olemassaoloon.

Creating and implementing a financial management process to an international company

The objectives of this thesis areto identify the best elements from Information Technology Infrastructure Library financial management for an international company. The elements need to be customized to fit existing elements and the thesis needs to provide implementation proposal. The new IT financial management needs to improve cost visibility and bring benefits to the company. In order to find the best elements for IT financial management, there needs to be a research to discover the companys business needs. The ITIL library is used to find answers and solutions to the companys issues in IT financial management. Other IT frameworks can and will be used as well, if they are able to work with ITIL model. ITIL consists from budgeting, accounting and charging in IT financial management, which all needs to be investigated. In addition more ITIL elements such as contract management and supplier management can be used, in order to make IT financial management work better.