Toimintolaskentajärjestelmän kehittäminen, Case: Xyrofin Oy

Tutkielman tavoitteena on toimintolaskentajärjestelmän kehittäminen osaksi case-yrityksen johdon informaatiojärjestelmää. Tutkielman empiirisessä osassa selvitetään haastattelujen ja osallistuvan havainnoinnin avulla toimintolaskennan asema ja nykytila sekä sille asetettavat tavoitteet. Tutkimusmetodologia on konstruktiivinen ja metodi case-tutkimus. Case-yrityksessä käytettiin toimintolaskentaa yrityksen kehittämisprojektissa vuonna 1997. Sen hyväksikäyttö on muuten ollut vähäistä. Yrityksen omistussuhteissa tapahtuneet muutokset, siitä johtuva resurssipula sekä taulukkolaskennalla toteutetun laskentamallin kankeus ovat olleet siihen osittain syynä. Toimintolaskenta rinnakkaisena laskentajärjestelmänä on jäänyt toissijaiseksi. Yrityksen johtoryhmän jäsenet odottavat toimintolaskentajärjestelmältä tällä hetkellä ensisijaisesti tuotekoodi- ja asiakaskannattavuuksien selvittämistä. Yksinkertaistamalla mallia ja helpottamalla päivittämistä saadaan tuotekoodien kustannukset ja kannattavuudet nopeammin. Yhdistämällä ne muista tietojärjestelmistä saataviin tietoihin pystytään tarvittaessa laskemaan asiakaskannattavuudet. Johtoryhmä saa näin tarvitsemansa kannattavuustiedon tuotteista ja asiakkaista päätöstensä tueksi.

Industry Change in Transport Packaging Sector. Case: Eltete TPM Ltd

Tämän tutkielman tarkoituksena on selvittää suomalaisen kartonkikuljetuspakkausfirman, Eltete TPM Oy:n, tulevaisuudennäkymät selvittämällä voiko puisen kuljetuspakkausmateriaalin korvata kartonkisilla materiaaleilla. Kyseinen tutkimus suoritetaan selvittämällä toimialanmuutokseen vaikuttavia tekijöitä kuten ostokäyttäytymistä, innovaation ominaisuuksia, säädöksiä, kilpailuympäristöä sekä lopuksi tutkimalla mitä kuljetuspakkauksien asiakkaat haluavat ja tarvitsevat. Kyseisen tutkimuksen kohdeasiakkaiksi valittiin suurimmat kodinkoneyritykset Euroopassa ja tutkimusmenetelmäksi postikysely. Suoritetun markkinointitutkimuksen tulokset kodinkoneyritysten pakkausratkaisuista sekä kilpailija-analyysi osoittivat, että todella on olemassa kasvava kysyntä kierrätettäville kartonkisille kuljetuspakkausratkaisuille, kuten Eltete TPS - Framepack solution on, sekä että Eltete TPM Oy:llä on voimavaroja tulevaisuudessa nousta markkinajohtajaksi muuttuvalla kuljetuspakkaussektorilla.

Establishing the Stages and Processes of Change for Weight Loss by Consensus of Experts

The present study aimed to establish, by a consensus of experts, the stages and processes of change for weight management in overweight and obese people. The first step involved developing two questionnaires aimed at assessing stages and processes of change for weight loss in overweight and obese people. The processes-ofchange questionnaire consisted of 12 subscales, and contained 107 items. A three-round Delphi study was carried out through a website, where participants were asked to give their opinion about the representativeness and clarity of the scale items. The stages-of-change questionnaire consisted of five items and was presented in the final round of the study. A team of 66 experts in the obesity field from 29 countries participated in the study. They were selected either because they belonged to the organizing committee of international associations related to obesity, or because of their research career. The required changes in the questionnaire were made according to the opinions of the participants. Some of these were the result of the group statistical response, whereas others were due to the suggestions made by the participants. A final version of the questionnaire consisting of 63 items was eventually obtained. The present study produced two questionnaires to assess stages and processes of change for weight management. The strength of the study lies in the consensus reached by the panel of experts in order to establish the required content of the questionnaires. The two measures provide useful tools for practitioners who wish to tailor weight-management interventions according to transtheoretical model constructs.

A spatial modelling framework for assessing climate change impacts on freshwater ecosystems: Response of brown trout (Salmo trutta L.) biomass to warming water temperature

Mountain regions worldwide are particularly sensitive to on-going climate change. Specifically in the Alps in Switzerland, the temperature has increased twice as fast than in the rest of the Northern hemisphere. Water temperature closely follows the annual air temperature cycle, severely impacting streams and freshwater ecosystems. In the last 20 years, brown trout (Salmo trutta L) catch has declined by approximately 40-50% in many rivers in Switzerland. Increasing water temperature has been suggested as one of the most likely cause of this decline. Temperature has a direct effect on trout population dynamics through developmental and disease control but can also indirectly impact dynamics via food-web interactions such as resource availability. We developed a spatially explicit modelling framework that allows spatial and temporal projections of trout biomass using the Aare river catchment as a model system, in order to assess the spatial and seasonal patterns of trout biomass variation. Given that biomass has a seasonal variation depending on trout life history stage, we developed seasonal biomass variation models for three periods of the year (Autumn-Winter, Spring and Summer). Because stream water temperature is a critical parameter for brown trout development, we first calibrated a model to predict water temperature as a function of air temperature to be able to further apply climate change scenarios. We then built a model of trout biomass variation by linking water temperature to trout biomass measurements collected by electro-fishing in 21 stations from 2009 to 2011. The different modelling components of our framework had overall a good predictive ability and we could show a seasonal effect of water temperature affecting trout biomass variation. Our statistical framework uses a minimum set of input variables that make it easily transferable to other study areas or fish species but could be improved by including effects of the biotic environment and the evolution of demographical parameters over time. However, our framework still remains informative to spatially highlight where potential changes of water temperature could affect trout biomass. (C) 2015 Elsevier B.V. All rights reserved.-

The Feminization of Occupations and Change in Wages : a Panel Analysis of Britain, Germany, and Switzerland

In the past four decades, women have made major inroads into occupations previously dominated by men. This paper examines whether occupational feminization is accompanied by a decline in wages: Do workers suffer a wage penalty if they remain in, or move into, feminizing occupations? We analyze this question over the 1990s and 2000s in Britain, Germany, and Switzerland, using longitudinal panel data to estimate individual fixed effects for men and women. Moving from an entirely male to an entirely female occupation entails a loss in individual earnings of 13 percent in Britain, 7 percent in Switzerland, and 3 percent in Germany. The impact of occupational feminization on wages is not linear, but sets apart occupations holding more than 60 percent of women. Moving into such female occupations incurs a wage penalty. Contrary to the prevailing idea in economics, differences in productivity-human capital, job-specific skills, and time investment-do not fully explain the wage gap between male and female occupations. The wage penalty associated with working in a female occupation is also much larger where employer discretion is greater-in the private sector-than where wagesetting is guided by formal rules-the public sector. These findings suggest that wage disparities across male and female occupations are due to gender devaluation.

Continental faunal exchange and the asymmetrical radiation of carnivores.

Lineages arriving on islands may undergo explosive evolutionary radiations owing to the wealth of ecological opportunities. Although studies on insular taxa have improved our understanding of macroevolutionary phenomena, we know little about the macroevolutionary dynamics of continental exchanges. Here we study the evolution of eight Carnivora families that have migrated across the Northern Hemisphere to investigate if continental invasions also result in explosive diversification dynamics. We used a Bayesian approach to estimate speciation and extinction rates from a substantial dataset of fossil occurrences while accounting for the incompleteness of the fossil record. Our analyses revealed a strongly asymmetrical pattern in which North American lineages invading Eurasia underwent explosive radiations, whereas lineages invading North America maintained uniform diversification dynamics. These invasions into Eurasia were characterized by high rates of speciation and extinction. The radiation of the arriving lineages in Eurasia coincide with the decline of established lineages or phases of climate change, suggesting differences in the ecological settings between the continents may be responsible for the disparity in diversification dynamics. These results reveal long-term outcomes of biological invasions and show that the importance of explosive radiations in shaping diversity extends beyond insular systems and have significant impact at continental scales.

Diversification and its reflections on profitability - strategic change in pulp and paper industry in the years 1996 and 2006

The purpose of the thesis was to analyze diversification in pulp and paper industry (PPI), which is an industry facing enormous strategic challenges as many of the basic parameters of its operational environment are rapidly changing. The objective was to explore, how PPI companies have reacted to these changes by adjusting their strategies in terms of diversification and how the adjustments have affected their profitability. The study was statistical in nature. The results indicate that PPI companies in deed had reduced the degree of unrelated and related diversification , but the positive performance implications of the changes were debatable. In light of the data used in the study lower level of diversification did not lead to better profitability, in fact, the companies with the highest level of diversification had the best profitability. By contrast, reducing the level of unrelated diversification improved the profitability development; whereas reducing the level of related diversification deteriorated the profitability of the company. The results were not statistically significant and they cannot be generalized outside the data of the study.

IFRS-standardeihin siirtymisen vaikutus aineettoman omaisuuden käsittelyyn ja tasearvoon suomalaisissa julkisesti noteeratuissa yrityksissä

Tutkielmassa tarkastellaan kansainvälisiin tilinpäätösstandardeihin (IFRS-standardit) siirtymisen vaikutusta aineettoman omaisuuden tasearvoon suomalaisissa julkisesti noteeratuissa yrityksissä, jotka aiemmin tekivät tilinpäätöksensä suomalaista kirjanpitolakia ja tilinpäätöskäytäntöä noudattaen. Työssä käsitellään aineettoman omaisuuden määritelmät, tilinpäätöksen laadintaperiaatteet, arvostus- ja jaksotuskäytönnöt molempien säännöstöjen näkökulmasta, jotta IFRS-standardeihin siirtymisen vaikutusta taseen arvoon voidaan arvioida. Tutkielma on luonteeltaan kvalitatiivinen, jossa materiaalina on käytetty IFRS-standardistoa, kirjanpitolakia sekä muita tilinpäätöskäytäntöjä määrittävää aineistoa. Muutoksen vaikutuksia taseen arvoon tutkittiin perehtymällä yritysten tilinpäätösmateriaaliin. Työntuloksissa esitellään kuinka tilinpäätöskäytännöstä toiseen siirtyminen vaikutti aineettomien hyödykkeiden sekä liikearvon tase-eriin työssä havainnoiduissa yrityksissä.