Osakeyhtiöittämisen taloudelliset ja toiminnalliset vaikutukset

Osakeyhtiömuotoisten maatilojen määrä on kasvanut vuodesta 1995 lähtien. Vuonna 2008 Suomessa oli 527 osakeyhtiömuotoista maatilaa. Kaikista Suomen maatiloista osake-yhtiömuotoisia on vielä hyvin vähän. Tutkielmassa tarkastellaan yksityisen maataloudenharjoittajan, verotusyhtymän ja osakeyhtiön ominaispiirteitä. Lisäksi tarkastellaan yksityisen maataloudenharjoittajan ja osakeyhtiön tilinpäätöksen toteuttamiseen ja verotukseen liittyviä eroavaisuuksia. Tutkimuksen tutkimusmenetelmänä on kvalitatiivinen tapaustutkimus. Tutkimusta varten haastateltiin kahdeksaa osakeyhtiömuotoisen maatilan yrittäjää. Teemahaastattelun avulla selvitettiin yritysmuodon muutoksen syitä, yritysmuodon muutoksen vaikutuksia, toimintaa rahoittajan kanssa ja osakeyhtiötä maatilan yritysmuotona. Haastateltavilla yrittäjillä oli maatalousalan koulutus ja heillä oli kokemusta toimimisesta maatalousyrittäjinä. Tutkimustilojen päätuotantosuuntina olivat kananmunan-, porsas- tai broilerin tuotanto. Yrittäjät olivat laajentaneet tuotantoaan merkittävästi viimeisen 15 vuoden aikana ja tilat olivat keskimääräistä suurempia. Osakeyhtiöittämisestä saatavat hyödyt olivat keskeisimmät syyt yritysmuodon muutokselle. Näistä merkittävin oli osakeyhtiöihin sovellettava 26 prosentin yhteisöverokanta. Sen katsottiin alentavan veroja ja parantavan kannattavuutta, vakavaraisuutta ja maksuvalmiutta. Lisäksi osakeyhtiö mahdollisti tuotannon aikaisempaa nopeamman laajentamisen. Toiminnallisia vaikutuksia ei yritysmuodon muutoksella katsottu olevan. Yrittäjät aikoivat jatkaa maatalouden harjoittamista osakeyhtiössä ja osakeyhtiön katsottiin olevan heidän tiloilleen oikea yritysmuoto. Osakeyhtiötä yritysmuotona koskevat rajoitteet verrattu yksityiseen maataloudenharjoittajaan oli pääasiassa poistettu. Osakeyhtiön katsottiin soveltuvan yritysmuodoksi varsinkin kannattaville ja velkaisille tiloille. Lisäksi usean yrittäjän omistamilla sekä peltoa omistuksessaan olevilla tiloilla osakeyhtiötyyppisen yritysmuodon katsottiin soveltuvan yritystoiminnan kehittämiseen.

A block SPP algorithm for multidimensional tridiagonal equations with optimal message vector length

A parallel strategy for solving multidimensional tridiagonal equations is investigated in this paper. We present in detail an improved version of single parallel partition (SPP) algorithm in conjunction with message vectorization, which aggregates several communication messages into one to reduce the communication cost. We show the resulting block SPP can achieve good speedup for a wide range of message vector length (MVL), especially when the number of grid points in the divided direction is large. Instead of only using the largest possible MVL, we adopt numerical tests and modeling analysis to determine an optimal MVL so that significant improvement in speedup can be obtained.

On optimal message vector length for block single parallel partition algorithm in a three-dimensional ADI solver

It has long been recognized that many direct parallel tridiagonal solvers are only efficient for solving a single tridiagonal equation of large sizes, and they become inefficient when naively used in a three-dimensional ADI solver. In order to improve the parallel efficiency of an ADI solver using a direct parallel solver, we implement the single parallel partition (SPP) algorithm in conjunction with message vectorization, which aggregates several communication messages into one to reduce the communication costs. The measured performances show that the longest allowable message vector length (MVL) is not necessarily the best choice. To understand this observation and optimize the performance, we propose an improved model that takes the cache effect into consideration. The optimal MVL for achieving the best performance is shown to depend on number of processors and grid sizes. Similar dependence of the optimal MVL is also found for the popular block pipelined method.

Spatiotemporal behavior of the TIGGE medium-range ensemble forecasts

Using the recently-developed mean–variance of logarithms (MVL) diagram, together with the TIGGE archive of medium-range ensemble forecasts from nine different centres, an analysis is presented of the spatiotemporal dynamics of their perturbations, showing how the differences between models and perturbation techniques can explain the shape of their characteristic MVL curves. In particular, a divide is seen between ensembles based on singular vectors or empirical orthogonal functions, and those based on bred vector, Ensemble Transform with Rescaling or Ensemble Kalman Filter techniques. Consideration is also given to the use of the MVL diagram to compare the growth of perturbations within the ensemble with the growth of the forecast error, showing that there is a much closer correspondence for some models than others. Finally, the use of the MVL technique to assist in selecting models for inclusion in a multi-model ensemble is discussed, and an experiment suggested to test its potential in this context.

Chess Endgame News

Three topics are discussed. First, an issue in the epistemology of computer simulation - that of the chess endgame 'becoming' what computer-generated data says it is. Secondly, the endgames of the longest known games are discussed, and the concept of a Bionic Game is defined. Lastly, the set of record-depth positions published by Bourzutschky and Konoval are evaluated by the new MVL tables in Moscow - alongside the deepest known mate of 549 moves.

Mancha-foliar-de-Phyllosticta em gengibre. caracterização cultural do patógeno e efeito de tratamentos químicos no controle da doença em Morretes, Estado do Paraná

The objectives of this work were to determine the micelial growth curve of the pathogen and the sensitivity to some fungicides potencially efficient to disease control. The optimum temperature range for micelial growth of Phyllosticta sp, was between 25 and 27.5 degrees C. The maximum and minimum temperatures for micelial growth were 32.5 degrees C and 10 degrees C. Temperatures of 5 and 35 degrees C completely inhibited the growth of the isolates. Total inhibition of the micelial growth was observed with captan and mancozeb (1000 mg a.i./ml) and triadimenol (100 mg a.i./ml). Partial reduction of the micelial growth was observed with iprodione, methyl tiofanate and chlorothalonil until 1.000 mg/ml. The chemical control of PLS was studied in a commercial area of ginger ''Gigante'', in Morretes, PR, where 18 sprays were carried out, with a break of 7 to 10 days, from December to April. The highest reduction of the area under the disease progress curve standardized (AUDPCs) was observed with the spray of chlorothalonil. With the application of dithianon, cupper oxychloride, folpet, mancozeb and captan it was observed AUDPCs between 15.05 and 18.61 lesions/leaf. Iprodione, benomyl, triadimenol and methyl tiofanate did not control the disease (AUDPCs between 20.03 and 25.04 lesions/leaf). The AUDPCs in the check plot was 35.88 lesions/leaf. There was no significant difference of vigor and of ginger yield between fungicide treatments. The cupper oxichloride was phytotoxic to ginger.

Proposta de metodologia para criação e análise de cenários na continuidade do Programa Reluz, utilizando tecnologia LED em sistemas de iluminação pública

Pós-graduação em Engenharia Mecânica - FEG