Open-book accounting - hyödyt ja haasteet erityyppisissä liiketoimintasuhteissa

Tutkimuksessa tarkastellaan OBA:n soveltamisen hyötyjä ja haasteita erityyppisissä yritysten välisissä suhteissa.Tutkimuksen tavoitteena on vastata kysymykseen, mitä erilaisia tavoitteita liiketoimintasuhteiden taustalla esiintyy, tyypitellä liiketoimintasuhteet tavoitteiden ja yritysten välisten toimintojen näkökulmasta ja arvioida miten OBA voi auttaa erityyppisien suhteiden johtamista tukevan informaation tuottamisessa ja hyödyntämisessä. Markkinaperustaisissa suhteissa vaihdannan avulla tavoitellaan tehokkuutta jonka perustana on markkinoilla vallitsevan kilpailun tehokkuus. Neuvotteluvoimaan perustuvissa suhteissa tavoitteena on hankkia resursseja sisäisiä tuotantokustannuksia edullisemmin markkinavoimaa hyväksikäyttämällä. Yhteistyösuhteissa toimittajan kyky tuottaa resurssi sisäisiin tuotantokustannuksiin nähden kilpailukykyisellä hinnalla perustuu vallitseviin mittakaavaetuihin tai erikoistumisen tuomaan osaamiseen ja niissä pyritään saavuttamaan kilpailuetua yritysten osaamista ja resursseja yhdistämällä. Yhteistyösuhteet voidaan jakaa operatiivisiin, taktisiin ja strategisiin yritysten välisten toimintojen integroituneisuuden ja strategisen merkityksen perusteella. Tutkimus antaa viitteitä siitä että OBA:n soveltamisen suurin potentiaali liittyy taktisiin ja strategisiin yhteistyösuhteisiin, koska niissä yritysten välisten toimintojen määrä on merkittävä ja yhteiset tavoitteet lisäävät yritysten välistä luottamusta.

DFMA Aspects in the Design of a Transfer Line for Off-line Ion Sources

In this thesis, the DFMA is presented and used for the purpose of having a design for a vertical transfer line that can be easily manufactured and assembled. The design of the transfer line, the major components and drawings are presented. The ease of assembly, the costs of manufacturing and differences between the use of steel structure and aluminum are compared. The ALARA principle is followed to minimize the risk of radiation exposure by the means of locating the test ion sources outside the radioactive area.

Open access Suomessa 2013?

Esitys Avoin tiede -keskustelutilaisuudessa 4.3.2013.

Laparoscopic versus open splenectomy in dogs

In the last few years, the use of laparoscopy in veterinary medicine has expanded and consequently so was the need for studies that establish the advantages, disadvantages and possible complications of each procedure. The purpose of the current study was to describe a laparoscopic splenectomy technique and the alterations due to this access, and compare it to the open procedure in dogs. A total of 15 healthy female mongrel dogs were used, with mean weight of 17.4±2.5kg. The animals were distributed into three groups: Group IA of open splenectomy (laparotomy) using double ligation of the vessels of the splenic hilum with poliglicolic acid, Group IB of open splenectomy (laparotomy) with bipolar electrocoagulation of the splenic hilum, and Group II of laparoscopic access with bipolar electrocoagulation of the splenic hilum. Operative time, blood loss, size of incisions, complications during and after surgery were evaluated. Other parameters included pain scores, white blood cell (WBC) counts and postoperative serum concentrations of alanine aminotransferase (ALT), alkaline phosphatase (ALP), creatine kinase (CK), C-reactive protein (CRP), glucose and cortisol. No differences were found in the evaluation of parameters between both open splenectomy techniques employed. Laparoscopic access presented significant differences (p<0,05) when compared with open surgery: Longer operative time, smaller abdominal access, decrease in blood loss, lower concentrations of CRP, higher levels of CK and ALP, and lower scores in the pain scale. Laparoscopic surgery showed fewer complications of the surgical wound. No significant differences were observed between groups in the postoperative temperature, WBC, ALT, cortisol and glucose concentrations. In conclusion, the laparoscopic technique is useful for splenectomy in dogs, being advantageous in terms of blood loss, surgical stress and surgical wounds. However, it expends more operative time and causes transitory increase in hepatic and muscular enzymes.

The sources of complementary competitive advantages for systems’ manufacturers in the aircraft modernization market

Being a top of high technology industries, the aerospace represents one of the most complex fields of study. While the competitiveness of aircraft systems’ manufacturers attracts a significant number of researchers, some of the issues remain to be a blank spot. One of those is the after-sale modernization. The master thesis investigates how this concept is related to the theory of competitive advantages. Finding the routes in the framework of complex technological systems’ lifecycle, the key drivers of the aircraft modernization market are revealed. The competitive positioning of players is defined through multiple case studies in a form of several in-depth interviews. The key result of the research is the conclusion that modernization should be considered as an inherent component of strategy of any aircraft systems’ manufacturer, while the master thesis aims to support managerial decision making.

Implementing an open data system and showing its benefits

Open data refers to publishing data on the web in machine-readable formats for public access. Using open data, innovative applications can be developed to facilitate people‟s lives. In this thesis, based on the open data cases (discussed in the literature review), Open Data Lappeenranta is suggested, which publishes open data related to opening hours of shops and stores in Lappeenranta City. To prove the possibility of creating Open Data Lappeenranta, the implementation of an open data system is presented in this thesis, which publishes specific data related to shops and stores (including their opening hours) on the web in standard format (JSON). The published open data is used to develop web and mobile applications to demonstrate the benefits of open data in practice. Also, the open data system provides manual and automatic interfaces which make it possible for shops and stores to maintain their own data in the system. Finally in this thesis, the completed version of Open Data Lappeenranta is proposed, which publishes open data related to other fields and businesses in Lappeenranta beyond only stores‟ data.