Mode of forcing a passage through the ice

Englantilaisen tutkimusmatkaajan E. D. Clarken Ahvenanmeren ylitys joulukuussa 1799. - Digitoitu valokuvasta, joka julkaistu kirjassa: R. Knapas & P. Koistinen, Historiallisia kuvia, 1993.

Perilous passage on the ice

London : Joseph Mawman 1802

First-passage and escape problems in the Feller process

The Feller process is an one-dimensional diffusion process with linear drift and state-dependent diffusion coefficient vanishing at the origin. The process is positive definite and it is this property along with its linear character that have made Feller process a convenient candidate for the modeling of a number of phenomena ranging from single-neuron firing to volatility of financial assets. While general properties of the process have long been well known, less known are properties related to level crossing such as the first-passage and the escape problems. In this work we thoroughly address these questions.

The growing competition in Brazilian science: rites of passage, stress and burnout

Brazil's scientific community is under pressure. Each year there is an increase in its contribution to international science and in the number of students who are trained to do research and teach at an advanced level. Most of these activities are carried out in state and federal universities, but with government funding that has decreased by more than 70% since 1996. Interviews with graduate students, post-doctoral fellows and professors in one university department with a strong research tradition illustrate the level of stress engendered by the conflict between increasing competition and diminishing resources, and serve to underscore the negative effects on creativity and on the tendency to choose science as a career.

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.

21-3-20, Bry-sur-Marne, [27e] championnat de France de cross-country, un passage de [Joseph] Guillemot et Vignaud : [photographie de presse] / [Agence Rol]

Référence bibliographique : Rol, 58560

21-3-20, Bry-sur-Marne, [27e] championnat de France de cross-country, un passage [dans les bois] : [photographie de presse] / [Agence Rol]

Référence bibliographique : Rol, 58559

Au cours de son tour du monde le prince de Galles passe la ligne [de l'Equateur avec son rite de passage] : [photographie de presse] / [Agence Rol]

Référence bibliographique : Rol, 59719

Au cours de son tour du monde le prince de Galles passe le tropique [ligne de l'Equateur avec son rite de passage] : [photographie de presse] / [Agence Rol]

Référence bibliographique : Rol, 59720

Au cours de son tour du monde le prince de Galles passe le tropique [ligne de l'Equateur avec son rite de passage] : [photographie de presse] / [Agence Rol]

Référence bibliographique : Rol, 59721