Ulkoistaminen ja johdon laskentatoimi keskisuurissa ja suurissa yrityksissä Suomessa

Tänä päivänä globaaleilla markkinoilla yritykset joutuvat tarkastelemaan liiketoimintaansa ja tekemään vaativia strategisia päätöksiä kohdistaakseen rajalliset resurssinsa keskeisimmiksi näkemiinsä toimintoihin. Yhä yleistyvä vaihtoehto on ulkoistaminen, jota on tehty Suomessa noin 20 vuoden ajan. Menetelmä rantautui Suomeen 1980-luvun lopulla Yhdysvalloista ja yleistyi 1990- luvun laman myötä. Työssä on lähdetty tarkastelemaan aihetta johdon laskentatoimen näkökulmasta pyrkimyksenä löytää syitä ulkoistamiselle. Esille tuodaan myös muita tavoitteita, riskejä, onnistumisen edellytyksiä ja ulkoistamiskohteita. Työhön on koottu eri tilastoista suomalaisyritysten ulkoistamisen yleisyyttä, syitä ja ulkoistamiskohteita. Lopuksi on tehty johtopäätöksiä ulkoistamisesta prosessina ja siinä onnistumisen edellytyksistä.

Gestión empresarial del turismo activo : análisis de oferta.

Resumen tomado de la publicación

Characterization of Neisseria gonorrhoeae isolates detected in Switzerland (1998–2012): emergence of multidrug-resistant clones less susceptible to cephalosporins

Background: The spread of Neisseria gonorrhoeae (Ng) isolates resistant to the clinically implemented antibiotics is challenging the efficacy of treatments. Unfortunately, phenotypic and molecular data regarding Ng detected in Switzerland are scarce. Methods: We compared the characteristics of Ng detected during 1998–2001 (n = 26) to those detected during 2009–2012 (n = 34). MICs were obtained with the Etest and interpreted as non-susceptible (non-S) according to EUCAST criteria. Sequence type (ST) was achieved implementing the NG-MAST. BlaTEM, ponA, penA, mtrR, penB, tet (M), gyrA, parC, mefA, ermA/B/C/F, rplD, rplV, and 23S rRNA genes were analyzed. Results: The following susceptibility results were obtained (period: % of non-S, MIC90 in mg/L): penicillin (1998–2001: 42.3%, 3; 2009–2012: 85.3%, 16), cefixime (1998–2001: 0%, ≤0.016; 2009–2012: 8.8%, 0.125), ceftriaxone (1998–2001: 0%, 0.004; 2009–2012: 0%, 0.047), ciprofloxacin (1998–2001: 7.7%, 0.006; 2009–2012: 73.5%, ≥32), azithromycin (1998–2001: 11.5%, 0.25; 2009–2012: 23.6%, 0.38), tetracycline (1998–2001: 65.4%, 12; 2009–2012: 88.2%, 24), spectinomycin (1998–2001: 0%, 12; 2009–2012: 0%, 8). The prevalence of multidrug-resistant (MDR) isolates increased from 7.7% in 1998–2001 to 70.6% in 2009–2012. International STs and genogroups (G) emerged during 2009–2012 (G1407, 29.4%; G2992, 11.7%; G225, 8.8%). These isolates possessed distinctive mechanisms of resistance (e.g., G1407: PBP1 with L421, PBP2 pattern XXXIV, GyrA with S91F and D95G, ParC with S87R, PorB with G120K and A121N, mtrR promoter with A deletion). Conclusions: The prevalence of penicillin- ciprofloxacin- and tetracycline-resistant Ng has reached dramatic levels, whereas cefixime and ceftriaxone show MICs that tend to increase during time. International MDR clones less susceptible to cephalosporins are rapidly emerging indicating that the era of untreatable gonococcal infections is close.

Why come here if I can go there? Assessing the ‘Attractiveness’ of the EU’s Blue Card Directive for ‘Highly Qualified’ Immigrants. Paper on Liberty and Security in Europe No. 60, 14 October 2013

This paper analyses the attractiveness of the EU’s Blue Card Directive – the flagship of the EU’s labour immigration policy – for so-called ‘highly qualified’ immigrant workers from outside the EU. For this purpose, the paper deconstructs the understanding of ‘attractiveness’ in the Blue Card Directive as shaped by the various EU decision-making actors during the legislative process. It is argued that the Blue Card Directive sets forth minimum standards providing for a common floor – not a common ceiling: the Directive did not, as originally envisaged by the European Commission, create one European highly skilled admission scheme. This raises questions regarding its concrete use. A critical focus is placed on the personal scope of the Blue Card Directive and the level of rights offered, and a first comparative perspective on the implementation of the Directive in five member states is provided.