Sähköisen taloushallinnon vaikutukset tilitoimiston työskentelytapoihin Case-yrityksessä

Tämän tutkielman tavoitteena oli selvittää, mitä mahdollisuuksia ja haasteita sähköinen taloushallinto tuo tilitoimistoille ja miten ne vaikuttavat työskentelyyn. Vaikka sähköisiä taloushallinnon järjestelmiä on tutkittu paljon jo aiemmin, vielä ei kovin laajasti ole tarkasteltu sitä, miten ne käytännössä vaikuttavat tilitoimistoihin. Tutkielma on luonteeltaan kvalitatiivinen ja se on toteutettu case-tutkimuksena lappeenrantalaisesta tilitoimistosta. Tutkimuksen teoria rakentuu aihetta käsittelevän kirjallisuuden perusteella ja empiria on kerätty puolistrukturoiduilla teemahaastatteluilla. Haastatteluista saatuja tuloksia on verrattu kirjallisuudessa esitettyihin näkemyksiin sähköisen taloushallinnon mahdollisuuksista ja haasteista sekä sähköisen taloushallinnon vaikutuksista työskentelyyn. Tutkimuksessa selvisi, että kirjallisuudessa ja käytännössä sähköisen taloushallinnon tarjoamat mahdollisuudet ja haasteet sekä niiden vaikutukset työskentelyyn eroavat toisistaan. Suurimpia mahdollisuuksia olivat työskentelyn parantunut tehokkuus, kustannussäästöt sekä saadun informaation parempi laatu. Teoriassa haasteiksi koettiin koulutuksen puute ja työntekijöiden sekä asiakkaiden muutosvastarinta. Käytännössä suurimman haasteen sähköisen taloushallinnon käytettävyydelle kuitenkin aiheuttavat ohjelmistot ja niiden mukanaan tuomat ongelmat. Sähköistymisen myötä kirjanpitäjistä tulee teoriassa enemmänkin konsultteja ja tilitoimistoissakin työskentelee erikseen esimerkiksi reskontranhoitajia. Tosiasiassa roolien muuttuminen ei kuitenkaan ole aivan itsestään selvää ja sähköisiin järjestelmiin siirtymisen odotetaan kestävän vielä kauan.

A comparative analysis of two methods for the calculation of electric-field-induced perturbations to molecular vibration

Two common methods of accounting for electric-field-induced perturbations to molecular vibration are analyzed and compared. The first method is based on a perturbation-theoretic treatment and the second on a finite-field treatment. The relationship between the two, which is not immediately apparent, is made by developing an algebraic formalism for the latter. Some of the higher-order terms in this development are documented here for the first time. As well as considering vibrational dipole polarizabilities and hyperpolarizabilities, we also make mention of the vibrational Stark effec

A comparative analysis of two methods for the calculation of electric-field-induced perturbations to molecular vibration

Two common methods of accounting for electric-field-induced perturbations to molecular vibration are analyzed and compared. The first method is based on a perturbation-theoretic treatment and the second on a finite-field treatment. The relationship between the two, which is not immediately apparent, is made by developing an algebraic formalism for the latter. Some of the higher-order terms in this development are documented here for the first time. As well as considering vibrational dipole polarizabilities and hyperpolarizabilities, we also make mention of the vibrational Stark effec

Electric vehicles: limited range and high costs hamper commercialization. Report by the Comptroller General of the United States.

Mode of access: Internet.

The Congress needs to redirect the federal electric vehicle program.

Mode of access: Internet.

Electric vehicles: likely consequences of U.S. and other nations' programs and policies.

Mode of access: Internet.

Cytogenetic characterization of the strongly electric Amazonian eel, Electrophorus electricus (Teleostei, Gymnotiformes), from the Brazilian rivers Amazon and Araguaia

A karyotype analysis of the electric eel, Electrophorus electricus (Teleostei, Gymnotiformes), a strongly electric fish from northern South America, is presented. Two female specimens were analyzed, one from the Amazon River and one from the Araguaia River. The specimens had a chromosomal number of 2n = 52 (42M-SM + 10A). C-bands were present in a centromeric and pericentromeric position on part of the chromosomes; some interstitial C-bands were also present. Heteromorphic nucleolus organizer regions (NORs) were detected in two chromosome pairs of the specimen from the Amazon River. The chromosome number and karyotype characteristics are similar to those of other Gymnotidae species. The genera Electrophorus and Gymnotus are positioned as the basal lineages in the Gymnotiformes phylogeny.

Stress at work among electric utility workers

In the last decades there was an increase in stress at work and its effects on workers' health. These issues are still little studied in the electric utility sector. This study aims to evaluate factors associated with stress at work and to verify its associations with health status among workers of an electric company in São Paulo State, Brazil. A cross-sectional study was conducted with 474 subjects (87.5% of the eligible workers). Data were collected using self-reported questionnaires. A descriptive analysis, a multiple linear hierarchical regression analysis and a correlation analysis were performed. The majority of participants were males (91.1%) and the mean age was 37.5 yr. The mean score of stress level was 2.3 points (scale ranging from 1.0 to 5.0). Hierarchical multiple analyses showed that: regular practice of physical activities (p=0.025) and individual monthly income (p=0.002) were inversely associated with stress level; BMI was marginally associated with the stress level (p=0.074). The demographic characteristics were not associated with stress. Stress at work was significantly associated with physical and mental health status (p<0.001). To improve health of electric utility workers, actions are suggested to decrease stress by remuneration and an appropriate practice of physical activity aiming reduction of BMI

Influence of metallic nanoparticles on electric-dipole and magnetic-dipole transitions of Eu(3+) doped germanate glasses

Luminescence properties of Eu(3+) doped germanate glasses containing either silver or gold nanoparticles (NPs) were investigated for excitation at 405 nm. Enhanced emissions and luminescence quenching of the Eu(3+) transitions in the range from 570 to 720 nm were observed for samples having various concentrations of metallic NPs. Electric-dipole and magnetic-dipole transitions that originate from the Eu(3+) level (5)D(0) exhibit large enhancement due to the presence of the metallic NPs. The results suggest that the magnetic response of rare-earth doped metal-dielectric composites at optical frequencies can be as strong as their electric response due to the confinement of the optical magnetic field. (C) 2010 American Institute of Physics. [doi:10.1063/1.3431347]

Stress at Work among Electric Utility Workers

In the last decades there was an increase in stress at work and its effects on workers' health. These issues are still little studied in the electric utility sector. This study aims to evaluate factors associated with stress at work and to verify its associations with health status among workers of an electric company in Sao Paulo State, Brazil. A cross-sectional study was conducted with 474 subjects (87.5% of the eligible workers). Data were collected using self-reported questionnaires. A descriptive analysis, a multiple linear hierarchical regression analysis and a correlation analysis were performed. The majority of participants were males (91.1%) and the mean age was 37.5 yr. The mean score of stress level was 2.3 points (scale ranging from 1.0 to 5.0). Hierarchical multiple analyses showed that: regular practice of physical activities (p=0.025) and individual monthly income (p=0.002) were inversely associated with stress level; BMI was marginally associated with the stress level (p=0.074). The demographic characteristics were not associated with stress. Stress at work was significantly associated with physical and mental health status (p<0.001). To improve health of electric utility workers, actions are suggested to decrease stress by remuneration and an appropriate practice of physical activity aiming reduction of BMI.

Optical second harmonic generation in the centrosymmetric magnetic semiconductors EuTe and EuSe

The magnetic europium chalcogenide semiconductors EuTe and EuSe are investigated by the spectroscopy of second harmonic generation (SHG) in the vicinity of the optical band gap formed by transitions involving the 4f and 5d electronic orbitals of the magnetic Eu(2+) ions. In these materials with centrosymmetric crystal lattice the electric-dipole SHG process is symmetry forbidden so that no signal is observed in zero magnetic field. Signal appears, however, in applied magnetic field with the SHG intensity being proportional to the square of magnetization. The magnetic field and temperature dependencies of the induced SHG allow us to introduce a type of nonlinear optical susceptibility determined by the magnetic-dipole contribution in combination with a spontaneous or induced magnetization. The experimental results can be described qualitatively by a phenomenological model based on a symmetry analysis and are in good quantitative agreement with microscopic model calculations accounting for details of the electronic energy and spin structure.

Consistency restrictions on maximal electric-field strength in quantum field theory

Quantum field theory with an external background can be considered as a consistent model only if backreaction is relatively small with respect to the background. To find the corresponding consistency restrictions on an external electric field and its duration in QED and QCD, we analyze the mean-energy density of quantized fields for an arbitrary constant electric field E, acting during a large but finite time T. Using the corresponding asymptotics with respect to the dimensionless parameter eET(2), one can see that the leading contributions to the energy are due to the creation of particles by the electric field. Assuming that these contributions are small in comparison with the energy density of the electric background, we establish the above-mentioned restrictions, which determine, in fact, the time scales from above of depletion of an electric field due to the backreaction.

Aharonov-Bohm Interference in Neutral Excitons: Effects of Built-In Electric Fields

We report a comprehensive discussion of quantum interference effects due to the finite structure of neutral excitons in quantum rings and their first experimental corroboration observed in the optical recombinations. The signatures of built-in electric fields and temperature on quantum interference are demonstrated by theoretical models that describe the modulation of the interference pattern and confirmed by complementary experimental procedures.

Electric Field Effects in the Excitation of Cold Rydberg-Atom Pairs

In this work, we study the role of the ac Stark effects on the excitation of nS(1/2) cold Rydberg atoms produced in a rubidium magneto-optical trap. We have observed an atomic population in the nP(3/2) state after excitation of nS(1/2) for 29 <= n <= 37. Such an observation is normally attributed to binary collisions; however, the interaction between Rb nS(1/2) atoms is repulsive. To explain our results, the dipole-dipole interaction and ac Stark shifts from the excitation laser must be considered. We find that the Rydberg-atom-pair state asymptotically correlating to nP(3/2)+(n-1)P(3/2) is excited directly.

IS ORDINARY ELECTRIC DRILLS` VENTING PORT A POTENTIAL SOURCE OF SURGICAL INFECTION?

Objective: To evaluate the potential risk of surgical contamination by the venting port of ordinary electric drills (ED) employed in orthopaedic surgeries. Materials and Methods: an experimental laboratory, randomized study was developed to analyze EDs in surgical practice and new cleaned and sterilized equipment, which were contaminated with Bacillus atrophaeus spores at a concentration of 84 X 10(6) UFC. The air generated by the engine of each drill was collected and cultivated on sterile agar plates. Results: Positive culture was identified in two ED in surgical practice, as well as a positive culture to Bacillus atrophaeus with 1 CFU growth (1, 19 X 10(-8)). Conclusion: In the conditions of the experiment, the air generated by the venting port of the ED`s engine does not consist of a source of contamination for the surgical site.