Validation and Selection of Transportation Cost Drivers with Advanced Methods

In today's logistics environment, there is a tremendous need for accurate cost information and cost allocation. Companies searching for the proper solution often come across with activity-based costing (ABC) or one of its variations which utilizes cost drivers to allocate the costs of activities to cost objects. In order to allocate the costs accurately and reliably, the selection of appropriate cost drivers is essential in order to get the benefits of the costing system. The purpose of this study is to validate the transportation cost drivers of a Finnish wholesaler company and ultimately select the best possible driver alternatives for the company. The use of cost driver combinations as an alternative is also studied. The study is conducted as a part of case company's applied ABC-project using the statistical research as the main research method supported by a theoretical, literature based method. The main research tools featured in the study include simple and multiple regression analyses, which together with the literature and observations based practicality analysis forms the basis for the advanced methods. The results suggest that the most appropriate cost driver alternatives are the delivery drops and internal delivery weight. The possibility of using cost driver combinations is not suggested as their use doesn't provide substantially better results while increasing the measurement costs, complexity and load of use at the same time. The use of internal freight cost drivers is also questionable as the results indicate weakening trend in the cost allocation capabilities towards the end of the period. Therefore more research towards internal freight cost drivers should be conducted before taking them in use.

Creating an open-books implementation framework for a maintenance-related value-based life-cycle model

This study is a qualitative action research by its nature with elements of personal design in the form of a tangible model implementation framework construction. Utilized empirical data has been gathered via two questionnaires in relation to the arranged four workshop events with twelve individual participants. Five of them represented maintenance customers, three maintenance service providers and four equipment providers respectively. Further, there are two main research objectives in proportion to the two complementary focusing areas of this thesis. Firstly, the value-based life-cycle model, which first version has already been developed prior to this thesis, requires updating in order to increase its real-life applicability as an inter-firm decision-making tool in industrial maintenance. This first research objective is fulfilled by improving appearance, intelligibility and usability of the above-mentioned model. In addition, certain new features are also added. The workshop participants from the collaborating companies were reasonably pleased with made changes, although further attention will be required in future on the model’s intelligibility in particular as main results, charts and values were all reckoned as slightly hard to understand. Moreover, upgraded model’s appearance and added new features satisfied them the most. Secondly and more importantly, the premises of the model’s possible inter-firm implementation process need to be considered. This second research objective is delivered in two consecutive steps. At first, a bipartite open-books supported implementation framework is created and its different characteristics discussed in theory. Afterwards, the prerequisites and the pitfalls of increasing inter-organizational information transparency are studied in empirical context. One of the main findings was that the organizations are not yet prepared for network-wide information disclosure as dyadic collaboration was favored instead. However, they would be willing to share information bilaterally at least. Another major result was that the present state of companies’ cost accounting systems will definitely need implementation-wise enhancing in future since accurate and sufficiently detailed maintenance data is not available. Further, it will also be crucial to create supporting and mutually agreed network infrastructure. There are hardly any collaborative models, methods or tools currently in usage. Lastly, the essential questions about mutual trust and predominant purchasing strategies are cooperation-wise important. If inter-organizational activities are expanded, a more relational approach should be favored in this regard. Mutual trust was also recognized as a significant cooperation factor, but it is hard to measure in reality.

Young Registered Nurses’ Intent to Leave the Profession in Finland - A Mixed-Method Study

The purpose of this study was to examine and expand understanding concerning young Finnish registered nurses (RN) with an intention to leave the profession and the related variables, specifically when that intention has emerged before the age of 30. The overall goal of the study was to develop a conceptual model in relation to young RNs’ intention to leave the profession. Suggestions for policymakers, nurse leaders and nurse managers are presented for how to retain more young RNs in the nursing workforce. Suggestions for future nursing research are also provided. Phase I consists of two sequential integrative literature reviews of 75 empirical articles concerning nurses’ intention to leave the profession. In phase II, data had been collected as part of the Nurses’ Early Exit (NEXT) study, using the BQ-12 structured postal questionnaire. A total of 147 young RNs participated in the study. The data were analysed with statistical methods. In phase III, firstly, an in-depth interpretive case study was conducted in order to understand how young RNs explain and make sense of their intention to leave the profession. The data in this study consisted of longitudinal career stories by three young RNs. The data was analysed by using narrative holistic-content and thematic methods. Secondly, a total of 15 young RNs were interviewed in order to explore in-depth their experiences concerning organizational turnover and their intent to leave the profession. The data was analysed using conventional content analysis. Based on earlier research, empirical research on the young RNs intention to leave the profession is scarce. Nurses’ intention to leave the profession has mainly been studied with quantitative descriptive studies, conducted with survey questionnaires. Furthermore, the quality of previous studies varies considerably. Moreover, nurses’ intention to leave the profession seems to be driven by a number of variables. According to the survey study, 26% of young RNs had often considered giving up nursing completely and starting a different kind of job during the course of the previous year. Many different variables were associated with an intention to leave the profession (e.g. personal burnout, job dissatisfaction). According to the in-depth inquiries, poor nursing practice environments and a nursing career as a ‘second-best’ or serendipitous career choice were themes associated with young RNs’ intention to leave the profession. In summary, young RNs intention to leave the profession is a complex phenomenon with multiple associated variables. These findings suggest that policymakers, nurse leaders and nurse managers should enable improvements in nursing practice environments in order to retain more young RNs. These improvements can include, for example, adequate staffing levels, balanced nursing workloads, measures to reduce work-related stress as well as possibilities for advancement and development. Young RNs’ requirements to provide high-quality and ethical nursing care must be recognized in society and health-care organizations. Moreover, sufficient mentoring and orientation programmes should be provided for all graduate RNs. Future research is needed into whether the motive for choosing a nursing career affects the length of the tenure in the profession. Both quantitative and in-depth research is needed for the comprehensive development of nursing-turnover research.

Työolosuhteiden vaikutus yrityksen menestykseen katsastusalalla

Tuottavuuden parantamistoimenpiteillä ja työtyytyväisyydellä on useita suotuisia vaikutuksia eri aloilla toimivien yritysten toimintaan. Katsastusalalla tuottavuutta ja työtyytyväisyyttä on mahdollista parantaa samanaikaisesti asemien suunnittelun ja laitevalintojen avulla. Nopeammat ja varmatoimisemmat laitteet yhdessä sujuvan toiminnan mahdollistavien tilaratkaisujen kanssa antavat mahdollisuuden tehokkaampaan katsastamiseen. Tuottavuuden parantuminen yhdessä kasvaneesta suoritemäärästä palkitsevan palkkausjärjestelmän avulla voi luoda edellytykset paremmalle henkilöstön työtyytyväisyydelle. Tutkimuksen tarkoituksena oli selvittää tekijöitä, jotka vaikuttavat katsastusaseman tuottavuuteen ja henkilöstön työtyytyväisyyteen sekä vaihtuvuuteen. Näiden perusteella laadittiin toimintamalli, jonka avulla asemien laitehankintoja ja tilasuunnittelua voidaan johtaa siten, että henkilöstön vaihtuvuutta kasvattavat tekijät voidaan minimoida ja aseman toiminta on mahdollisimman tehokasta. Tutkimuksen teoria-aineiston perusteella pyrittiin hahmottamaan tekijöitä, jotka yleisesti vaikuttavat työtyytyväisyyteen ja suorituskyvyn johtamiseen. Näitä tekijöitä sovellettiin toimintamallissa. On huomionarvoista, että autoalalta ja erityisesti katsastusalalta on erittäin vähän toimialakohtaista materiaalia, joiden pohjalta voisi tehdä etukäteisolettamuksia. Teoria-aineisto perustuu siten lähes yksinomaan muilta toimialoilta saatuihin tutkimustuloksiin. Tutkimuksen empiirinen aineisto kerättiin analysoimalla erään suomalaisen katsastusyrityksen 16 eri katsastusasemaa ja 48 työntekijää. Asemat on rakennettu eri tarkoitusta varten suunniteltuihin tiloihin ja useat niistä ovat päätyneet yritykselle yritysostojen kautta. Täten mukana oli runsaasti toisistaan erottuvia tiloja, ratkaisuja ja henkilökohtaisia mielipiteitä, joiden pohjalta selvitettiin toimivimmat ratkaisut.

Engineer-to-order -toimitusketjun kilpailutekijät ja niiden suorituskyvyn mittaaminen

Kandidaatintyön tavoitteena on tutkia engineer-to-order -toimitusketjun tyypillisiä tärkeimpiä kilpailutekijöitä sekä esittää esimerkkiratkaisu siitä, millaisella suorituskyvyn mittaristolla engineer-to-order toimitusketjua voidaan ohjata kohti tärkeimpien kilpailutekijöiden vahvistamista. Työssä luodaan katsaus ETO -ympäristön erityispiirteisiin ja esitetään tekijöitä, joita suorituskyvyn mittaamisessa tulisi huomioida tässä ympäristössä.

Improving internal performance of a company - Introducing employee empowerment via job redesign in Finnish small and medium sized enterprises

This bachelor's thesis is about to find out to what extent Finnish managers and small and medium sized organizations are willing and able to put employee empowerment into practice and what experiences they have got from employee empowerment as an approach towards job redesign. Some of the top enterprises in the world are known for their empowered employees as a single most important factor for their success and this thesis focuses on introducing the subject to Finnish managers and organizations to find out what benefits, barriers and other thoughts they have about the whole idea of empowered employees in Finnish organization culture. Most notable findings in this thesis are that Finnish managers do think that their organization's employees are capable to work efficiently if their job is extended and the organizations would perform better when right person's job is enriched and he/she is given more power to solve problems.

Evaluation of an e-learning course: coercion practices in psychiatric nursing

The goal of the study was to evaluate an e-learning course entitled “Nursing interventions to manage distressed and disturbed patients” and intended for psychiatric nurses, using Kirkpatrick’s evaluation model. The aim was to describe nurses’ reactions, learning, behaviour change and impacts resulting from this e-learning course. This dissertation comprises four papers, and the data were collected 2008-2012 from three different sources; electronic databases, an e-learning platform and psychiatric hospitals. First, a systematic literature review was conducted to understand the effectiveness of e-learning. Second, an RCT study was implemented to investigate the impact of the e-learning course on nurses’ job-satisfaction, knowledge and attitudes (N=158). Third, to complete the picture of nurses views of the e-learning course related to knowledge transfer, the nurses’ perspective was studied (N=33). Lastly, the effects of the e-learning course from nursing managers’ perspective in psychiatric hospital organisations were studied (N=28). The systematic review showed that although the nurses were satisfied with the e-learning, no effects were found in the RCT study of nurses’ job satisfaction. The RCT study showed no effects on nurses’ learning related to knowledge increase, but there was change in attitudes. The managers described the changes in the nurses’ knowledge and attitudes. Among the nurses behaviour changed with knowledge transfer from the e-learning course to practice and they pointed out development issues related to their work. The final impacts of the e-learning course revealed advantages and disadvantages of the e-learning course and its implications for nurses’ work. This dissertation provides new insight into nurses’ reactions, learning, behaviour change and impacts resulting from an e-learning course in their continuing education. In order to improve nurses’ continuing education systematic evaluation is needed, for which Kirkpatrick’s evaluation model is a useful tool.

Esimies osaamisen mahdollistajana

Tämän pro gradu -tutkielman tavoitteena oli esitellä ja analysoida osaami-sen johtamista sekä tuottaa käytännön suosituksia Alko Oy:n myymälöiden lähiesimiehille heidän henkilökuntansa osaamisen kehittämiseksi. Tämän lisäksi tutkimuksessa pyrittiin kerätyn aineiston avulla luomaan ymmärrys siitä, miten osaamisen johtamiset keinot vaikuttavat asiakastyytyväisyyteen. Tutkimus toteutettiin vertailevana tapaustutkimuksena ja tutkimusaineistoa kerättiin sekä kvantitatiivisella että kvalitatiivisella tutkimusmenetelmällä. Kohdeyrityksen myyjille lähetettiin kyselylomake heidän esimiestensä osaamisen johtamisen toimista, ja kyselystä saadun tiedon syventämiseksi haastateltiin kahdeksaa myymäläpäällikköä osaamisen johtamisen teemoista. Tutkimuksen perusteella pystyttiin muodostaman käsitys siitä, mistä osaa-misen johtaminen koostuu ja miten paremman ja heikomman osaamisen omaavien myymälöiden esimiesten toimet eroavat toisistaan. Vastausten perusteella saatiin myös ymmärrys niistä osa-alueista, joita kohdeyrityksen esimiesten toiminnassa pitäisi pyrkiä kehittämään. Osaamisen kehittämisen perustan muodostavat esimiehen oma esimerkki ja oppimiseen kannustava ilmapiiri. Esimies, joka onnistuu suuntaamaan henkilökuntansa oppimisen tukemaan organisaation tavoitteita, osaa henkilökohtaistaa yhtiön strategian sopimaan jokaisen toimenkuvaan. Oppimisen tukemisessa vaaditaan esimieheltä vahvaa henkilökunnan tuntemusta, tavoitteiden asettamista ja niiden toteutumisen seurantaa. Tutkimus osoitti esimiesten olevan pääsääntöisesti innostuneita työstään ja onnistuvan osaamisen suuntaamisen toimissa hyvin. Esimiehet voisivat kehittää toimintaansa ottamalla oman henkilökuntansa mukaan toiminnan suunnitteluun ja vastuuttamalla heitä myymälän toiminnan ja oman ammattitaitonsa jatkuvaan kehittämiseen.

Parasitic Order Machine. A Sociology and Ontology of Information Securing

This study examines information security as a process (information securing) in terms of what it does, especially beyond its obvious role of protector. It investigates concepts related to ‘ontology of becoming’, and examines what it is that information securing produces. The research is theory driven and draws upon three fields: sociology (especially actor-network theory), philosophy (especially Gilles Deleuze and Félix Guattari’s concept of ‘machine’, ‘territory’ and ‘becoming’, and Michel Serres’s concept of ‘parasite’), and information systems science (the subject of information security). Social engineering (used here in the sense of breaking into systems through non-technical means) and software cracker groups (groups which remove copy protection systems from software) are analysed as examples of breaches of information security. Firstly, the study finds that information securing is always interruptive: every entity (regardless of whether or not it is malicious) that becomes connected to information security is interrupted. Furthermore, every entity changes, becomes different, as it makes a connection with information security (ontology of becoming). Moreover, information security organizes entities into different territories. However, the territories – the insides and outsides of information systems – are ontologically similar; the only difference is in the order of the territories, not in the ontological status of entities that inhabit the territories. In other words, malicious software is ontologically similar to benign software; they both are users in terms of a system. The difference is based on the order of the system and users: who uses the system and what the system is used for. Secondly, the research shows that information security is always external (in the terms of this study it is a ‘parasite’) to the information system that it protects. Information securing creates and maintains order while simultaneously disrupting the existing order of the system that it protects. For example, in terms of software itself, the implementation of a copy protection system is an entirely external addition. In fact, this parasitic addition makes software different. Thus, information security disrupts that which it is supposed to defend from disruption. Finally, it is asserted that, in its interruption, information security is a connector that creates passages; it connects users to systems while also creating its own threats. For example, copy protection systems invite crackers and information security policies entice social engineers to use and exploit information security techniques in a novel manner.

Modulation of the perception of temporal order by attentional and pre-attentional factors

When two stimuli are presented simultaneously to an observer, the perceived temporal order does not always correspond to the actual one. In three experiments we examined how the location and spatial predictability of visual stimuli modulate the perception of temporal order. Thirty-two participants had to report the temporal order of appearance of two visual stimuli. In Experiment 1, both stimuli were presented at the same eccentricity and no perceptual asynchrony between them was found. In Experiment 2, one stimulus was presented close to the fixation point and the other, peripheral, stimulus was presented in separate blocks in two eccentricities (4.8º and 9.6º). We found that the peripheral stimulus was perceived to be delayed in relation to the central one, with no significant difference between the delays obtained in the two eccentricities. In Experiment 3, using three eccentricities (2.5º, 7.3º and 12.1º) for the presentation of the peripheral stimulus, we compared a condition in which its location was highly predictable with two other conditions in which its location was progressively less predictable. Here, the perception of the peripheral stimulus was also delayed in relation to the central one, with this delay depending on both the eccentricity and predictability of the stimulus. We argue that attentional deployment, manipulated by the spatial predictability of the stimulus, seems to play an important role in the temporal order perception of visual stimuli. Yet, under whichever condition of spatial predictability, basic sensory and attentional processes are unavoidably entangled and both factors must concur to the perception of temporal order.

Measuring higher order optical aberrations of the human eye: techniques and applications

In the present paper we discuss the development of "wave-front", an instrument for determining the lower and higher optical aberrations of the human eye. We also discuss the advantages that such instrumentation and techniques might bring to the ophthalmology professional of the 21st century. By shining a small light spot on the retina of subjects and observing the light that is reflected back from within the eye, we are able to quantitatively determine the amount of lower order aberrations (astigmatism, myopia, hyperopia) and higher order aberrations (coma, spherical aberration, etc.). We have measured artificial eyes with calibrated ametropia ranging from +5 to -5 D, with and without 2 D astigmatism with axis at 45º and 90º. We used a device known as the Hartmann-Shack (HS) sensor, originally developed for measuring the optical aberrations of optical instruments and general refracting surfaces in astronomical telescopes. The HS sensor sends information to a computer software for decomposition of wave-front aberrations into a set of Zernike polynomials. These polynomials have special mathematical properties and are more suitable in this case than the traditional Seidel polynomials. We have demonstrated that this technique is more precise than conventional autorefraction, with a root mean square error (RMSE) of less than 0.1 µm for a 4-mm diameter pupil. In terms of dioptric power this represents an RMSE error of less than 0.04 D and 5º for the axis. This precision is sufficient for customized corneal ablations, among other applications.

Palvelusetelien prosessit ja hallinnolliset kustannukset Helsingin kaupungin sosiaali- ja terveysvirastossa

Diplomityö käsittelee Helsingin sosiaali- ja terveysviraston palvelusetelitoimintaa eräänä ostopalvelun järjestämistapana. Vakinaistettuja palveluseteleitä on kaksi-toista, joista työhön on valittu viisi kustannuksiltaan ja lukumääriltään suurinta palveluseteliä. Tutkimuksessa mallinnetaan kahden keskenään erilaisimman palve-lusetelin prosessikuvaukset, vanhusten palveluasumisen (sosh) ja suun terveyden-huollon (tervh) palveluseteleille ja kuvataan niiden hallinnolliset työvaiheet ja toi-minnot. Empiirinen aineisto koostuu aiemmin kerätystä hallinnollisen työajan da-tasta, jonka avulla eri toimintoihin sitoutuneiden hallinnollisten kustannuksien las-kenta on suoritettu hyödyntäen aikaperusteista toimintolaskentaa. Aikaperusteisen toimintolaskennan avulla saadaan esille kirjanpidon ulkopuolelle jääviä piileviä prosessikustannuksia. Lisäksi diplomityössä tehdään edullisuusvertailua oman vas-taavan palvelutoiminnan ja palvelusetelien välillä. Terveydenhuollon palvelusetelien hallinnolliset prosessit osoittautuvat hallinnolli-sesti ja kustannuksien osalta kuormittavammaksi kuin sosiaalihuollon vastaavat prosessit. Terveydenhuollon palveluseteliprosessit ovat luonteeltaan monivaihei-sempia, ne ovat toimenpiteellisiä ja kertaluonteisia, joka lisää asiakasvolyymia ja tiedon välittämisen tarvetta sosiaali- ja terveysviraston ja palveluntuottajan välillä. Hallinnollinen kustannuslisä on vuoden 2013 palvelusetelitoiminnan volyymeillä suun terveydenhuollossa +24%, kolonoskopiassa +9%, ikäihmisten päivätoimin-nassa +8%, vammaisten henkilökohtaisessa avussa +5% ja vanhusten palveluasu-misessa +1%. Hallinnollisten kustannusten esiin tuomiseksi tulee terveydenhuollon palvelusetelien kirjanpidon kustannuksissa käyttää kerrointa 1,167 ja sosiaalihuol-lon palvelusetelien kustannuksissa kerrointa 1,046. Edullisuusvertailussa suun terveydenhuollon ja kolonoskopian palvelusetelit osoittautuvat omaa toimintaa kalliimmiksi, vanhusten palveluasuminen, ikäihmisten päivätoiminta ja vammais-ten henkilökohtainen apu on edullisempaa tuottaa palvelusetelillä. Palveluseteli-toiminnan kustannushyöty ei ole ainoa tekijä toimintaa suunnitelleessa. Hoitota-kuuseen vastaaminen, asiakasorientaation ja vapaavalintaisuuden lisääntyminen, sekä palvelun sujuvuus vaikuttavat myös palvelusetelitoiminnan kehittämisessä.

Engineer-to-order tuotteen ja tuotannon kehittäminen kohti massakustomointia

Tämän kandidaatinyön tavoitteena on selvittää keinoja joilla ETO-yhtiö voi kehittää tuotettaan ja tuotantoaan kohti massakustomointi. Lisäksi selvitetään mitkä asiat vaikuttavat asiakastilauksen kytkentäpisteen asettamiseen siirtyessä massakustomointiin. Työ on tehty kirjallisuuskatsauksena. Esitettyjen tietojen ja tulosten pohjana on alan kirjallisuus sekä julkaistut artikkelit. Työn perusteella voidaan todeta että parhaimmat keinot massakustomoinnin tavoitteluun ETO-yhtiölle ovat; tuotannon ja tuotteiden kehittäminen siten että pystytään hyödyntämään modularisointia ja komponenttien standardointia, lisäksi tuotesuunnitteluun käytettävää aikaa tulee vähentää automatisoimalla tuotesuunnittelua tai käyttämällä standardi suunnitelmia. ETO-yhtiössä siirtyessä massakustomointiin tulee asiakastilauksen kytkentäpisteen paikkaa asetettaessa ottaa huomioon tuotannon ja suunnittelun ulottuvuus kytkettynä asiakkaan vaatimuksiin.

Production unit’s overhead cost allocation with activity-based costing in food industry enterprise

The main objective of this Master’s thesis is to develop a cost allocation model for a leading food industry company in Finland. The goal is to develop an allocation method for fixed overhead expenses produced in a specific production unit and create a plausible tracking system for product costs. The second objective is to construct an allocation model and modify the created model to be suited for other units as well. Costs, activities, drivers and appropriate allocation methods are studied. This thesis is started with literature review of existing theory of ABC, inspecting cost information and then conducting interviews with officials to get a general view of the requirements for the model to be constructed. The familiarization of the company started with becoming acquainted with the existing cost accounting methods. The main proposals for a new allocation model were revealed through interviews, which were utilized in setting targets for developing the new allocation method. As a result of this thesis, an Excel-based model is created based on the theoretical and empiric data. The new system is able to handle overhead costs in more detail improving the cost awareness, transparency in cost allocations and enhancing products’ cost structure. The improved cost awareness is received by selecting the best possible cost drivers for this situation. Also the capacity changes are taken into consideration, such as usage of practical or normal capacity instead of theoretical is suggested to apply. Also some recommendations for further development are made about capacity handling and cost collection.