55 research outputs found
The importance of the correctness of hourly stamps in distribution and logistics company’s activity-based costing : case Posti Oy
No full textTämän kandidaatintutkielman tavoitteena on selvittää, millaisia vaikutuksia oikean kustannusajurin valitsemisella on jakelu- ja logistiikkayrityksen toimintokustannuslaskennassa ja millaisia haasteita mahdollisesti virheellinen data saattaa aiheuttaa yrityksen kannattavuuslaskentaan. Case-yrityksen tapauksessa on myös selvitettävä datan koostamiseen liittyviä mahdollisia ongelmakohtia teoriaan pohjautuvan tiedon kautta.
Tutkielman teoreettista viitekehystä avataan laskentatoimen peruskäsitteiden näkökulmasta ja syvennytään kustannuslaskennan eri malleihin. Näiden jälkeen tutkaillaan, miten toimintokustannuslaskenta on kehittynyt ja miten sen implementointi on tapahtunut case-yrityksessä. Tutkimustietoa kerätään laadullisena case-tutkimuksena, mutta hyödynnetään myös yritykseltä löytyvää dataa, jonka avulla voidaan tulkita toiminnan kannattavuutta.
Case-yrityksen toiminta on pitkälti jakeluun ja logistiikkaan pohjautuvaa aktiviteettia, jossa toimintokohtaiset työajat vaihtelevat suuresti. Yrityksessä käytettävä toimintokustannuslaskenta on suoraan johdettavissa sen teoriaan, ja laskentamalli on ollut käytössä jo useamman vuoden, mutta prosessia ja laskentaa kehitetään jatkuvasti muuttuvan toimintaympäristön johdosta.The aim of this bachelor's thesis is to find out what kind of effects choosing the right cost driver has on the distribution and logistics company's activity-based costing system and what kind of challenges possibly incorrect data may pose to the company's cost accounting. In the case of this company, it is also necessary to investigate possible problem areas related to the compilation of data through theory-based information.
The theoretical framework of the thesis is opened from the perspective of the basic concepts of accounting and delves into the different models of cost accounting. After these, we examine how functional costing has developed and how its implementation has taken place in the case company. Research data will be collected as a qualitative case study, but data from the company will also be used to interpret the profitability of operations.
The operations of the case company are largely based on distribution and logistics, where the working hours of each function vary greatly. Activity-Based Costing system used in the company can be directly derived from its theory, and the activity has been going on for several years, but the process and cost accounting are constantly being developed due to the large size of the company
ESG reporting as support to business sustainability : challenges and trends
No full textESG-raportointi on noussut keskeiseksi osaksi yritysten vastuullisuusstrategiaa ja sidosryhmäviestintää. Yritykset kohtaavat kuitenkin merkittäviä tietoaukkoja ESG-raportoinnissa, mikä vaikeuttaa tietojen vertailtavuutta, sääntelyvaatimusten noudattamista ja sidosryhmäsuhteiden hallintaa. Tämä tutkimus tarkastelee yritysten näkökulmasta keskeisimpiä ESG-raportoinnin tietoaukkoja ja niiden vaikutuksia liiketoimintaan.
Tutkimus perustuu kvalitatiiviseen tutkimusmenetelmään, jossa hyödynnetään yritysedustajien kyselyaineistoa ja ESG-asiantuntijoiden haastatteluja. Tulokset osoittavat, että keskeisimpiä haasteita ovat ESG-raportointistandardien epäjohdonmukaisuus, tietojen keräämiseen ja varmentamiseen liittyvät vaikeudet sekä sidosryhmien vaihtelevat odotukset. Tutkimuksessa tunnistetaan myös mahdollisia ratkaisuja, kuten tekoälyn ja lohkoketjuteknologian hyödyntäminen, sääntelykehikon harmonisointi ja yritysten hallintokäytäntöjen kehittäminen.
Tulosten perusteella yritykset, jotka aktiivisesti pyrkivät parantamaan ESG-raportointiaan, voivat vahvistaa ESG-uskottavuuttaan, houkutella vastuullisia sijoittajia ja vähentää sääntelyyn liittyviä riskejä. Tutkimus tarjoaa käytännönläheisiä näkökulmia yrityksille ja päättäjille ESG-raportoinnin kehittämiseksi.ESG reporting has become a key part of companies' sustainability strategy and stakeholder communications. However, companies face significant data gaps in ESG reporting, making it difficult to compare data, comply with regulatory requirements, and manage stakeholder relationships. This study examines the most important information gaps in ESG reporting from the perspective of companies and their impact on business.
The study is based on a qualitative research method that utilizes surveys and interviews with company representatives and ESG experts. The results show that the key challenges are the inconsistency of ESG reporting standards, difficulties in collecting and verifying data, and the varying expectations of stakeholders. The study also identifies potential solutions, such as the use of artificial intelligence and blockchain technology, the harmonisation of the regulatory framework, and the development of corporate governance practices.
Based on the results, companies that actively seek to improve their ESG reporting can strengthen their ESG credibility, attract responsible investors, and reduce regulatory risks. The study provides practical perspectives for companies and decision-makers to develop ESG reporting
Prefigurative Politics: Perils and Promise
No full textMany recent social movements have been characterised by their commitment to direct democratic decision-making procedures and leaderless, non-hierarchic organizational structures. This political tendency also implies the search for autonomy from existing political institutions and practises. Movements seek instead to embody in the political action itself the social relations, ways of collective decision-making and values that are ultimately desired for the whole society. This prefigurative approach to social change is often criticized for being naiive or marginal. This thesis argues first that this is not the case, but that prefigurative politics is misunderstood due to its differing view on questions of strategy, organisation and ultimately the possibility of fundamental societal change. The dissertation first outlines the often implicit strategy or vision of change underpinning prefigurative politics. It then identifies as the key challenge for prefigurative movements their ability to avoid reproducing oppressive forms of power, ‘power-over.’ This understudied aspect is investigated through extensive ethnographic field research with the unemployed workers movement, MTD Lanús in Buenos Aires, and the Zapatista movement in Mexico. The thesis concludes that it seems impossible to completely avoid reproducing old forms of power. Often key individuals in the movements end up in a paradoxical position whereby, in an effort to ensure the group’s prefigurative nature, these individuals enjoy non-prefigurative influence. The findings imply that the state and corresponding political forms and practise are not the only source of hierarchic pressures. As such, it would be more useful to view prefigurative political action as desirable, yet impossible
Feature Assessment for a Hybrid Model
No full textPublisher Copyright: © 2023, The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd.This paper proposes an assessment of features orientated to improve the accuracy of a hybrid model (HyM) used for detecting faults in a heating, ventilation, and air conditioning (HVAC) system. The HyM combines data collected by sensors embedded in the system with data generated by a physics-based model of the HVAC. The physics-based model includes sensors embedded in the real system and virtual sensors to represent the behaviour of the system when a failure mode (FM) is simulated. This fusion leads to improved maintenance actions to reduce the number of failures and predict the behaviour of the system. HyM can lead to improved fault detection and diagnostics (FDD) processes of critical systems, but multiple fault detection models are sometimes inaccurate. The paper assesses features extracted from synthetic signals. The results of the assessment are used to improve the accuracy of a multiple fault detection model developed in previous research. The assessment of features comprises the following: (1) generation of run-to-failure data using the physics-based model of the HVAC system; the FMs simulated in this paper are dust in the air filter, degradation of the CO2 sensor, degradation of the evaporator fan, and variations in the compression rate of the cooling system; (2) identification of the individual features that strongly distinguish the FM; (3) analysis of how the features selected vary when components degrade.Peer reviewe
Maintenance of Hip and Core Areas for Ice Hockey Goaltenders- A Video Training Guide
No full textAbstract
Author: Juuso Tuppurainen
Title of the Publication: Maintenance of Hip and Core Areas for Ice Hockey Goaltenders- A Video Training Guide
Degree title: Bachelor of Sports and Leisure Management
Keywords: ice hockey, goaltending, hip area, maintenance, injury prevention, core, training
The purpose of this thesis was to serve as a manual for off-ice training for ice hockey goaltenders and coaches. The anatomy of the hip and core areas were studied and reflected to the requirements of playing as a goaltender. The research showed that hip and core training are vital for goaltenders’ performance and health. The goal for the thesis process for the author was to gain insight in the problems surrounding the hip and core areas. Existing literature showed that there are multiple problems in terms of hip and core areas for goaltenders, and for some of the issues, the mechanism of an injury is slightly unclear. The most vital muscles for goaltenders were identified, both in terms of the hip and core areas, their effect was studied and presented, and then a training plan was created to develop those muscles.
To summarize the literary review, the hip and core area muscles are vital in terms of injury and issue prevention of the hip area. In terms of the most vital muscles, it was found out that when considering the internal rotators, the muscles are the adductors and abductors, the gluteus minimus and medius, the tensor tascia latae. The muscles involved in the external rotation are also vital. Some of them include the gluteus medius and minimus and the lateral rotators. Improvements in core and hip area muscles will prevent an incorrect posture, in which the bottom of a goalie drops towards the ice and their knees spread out. This causes stress to the hip area.
During the thesis process, a wealth of new knowledge was gained by the author. The effect of specific muscles, and mainly the key finding that core area strength and control are a factor in the stress caused to the hip area. The product is a video manual/training routine designed specifically for ice hockey goaltenders. The exercises in the product are chosen because they target the specific, most vital muscles for goaltenders. Training those muscles may reduce the risk of hip injuries. The video manual will serve as a helping tool for goalies and goalie coaches in planning off-ice training.
For future, more extensive studies of the hip and core areas would be extremely beneficial, e.g., the effects of given training methods, ways to recognize weaknesses and warning signs
Regulating data platforms from a value of data approach
No full textPublisher Copyright: © 2024, Arturo Basaure, Juuso Töyli and Petri Mähönen.Purpose: This study aims to investigate the impact of ex-ante regulatory interventions on emerging digital markets related to data sharing and combination practices. Specifically, it evaluates how such interventions influence market contestability by considering data network effects and the economic value of data. Design/methodology/approach: The research uses agent-based modeling and simulations to analyze the dynamics of value generation and market competition related to the regulatory obligations on data sharing and combination practices. Findings: Results show that while the promotion of data sharing through data portability and interoperability has a positive impact on the market, restricting data combination may damage value generation or, at best, have no positive impact even when it is imposed only on those platforms with very large market shares. More generally, the results emphasize the role of regulators in enabling the market through interoperability and service multihoming. Data sharing through portability fosters competition, while the usage of complementary data enhances platform value without necessarily harming the market. Service provider multihoming complements these efforts. Research limitations/implications: Although agent-based modeling and simulations describe the dynamics of data markets and platform competition, they do not provide accurate forecasts of possible market outcomes. Originality/value: This paper presents a novel approach to understanding the dynamics of data value generation and the effects of related regulatory interventions. In the absence of real-world data, agent-based modeling provides a means to understand the general dynamics of data markets under different regulatory decisions that have yet to be implemented. This analysis is timely given the emergence of regulatory concerns on how to stimulate a competitive digital market and a shift toward ex-ante regulation, such as the regulatory obligations to large gatekeepers set in the Digital Markets Act.Peer reviewe
Recursive Data Analysis in Large Scale Complex Systems
No full textAbstractAdvanced data analysis is needed in practical applications in large scale complex systems. Variable specific datadriven solutions provide consistent levels, which can be used in compact model structures. In changing operating conditions, the recursive analysis extends the applicability of these structures in building and tuning dynamic and case-based models for complex systems since the meanings change more frequently than the interactions. The methodology provides information about uncertainty, fluctuations and confidence in results. The scaling approach brings temporal analysis to all measurements and features: trend indices are calculated by comparing the averages in the long and short time windows, a weighted sum of the trend index and its derivative detects the trend episodes and severity of the trend is estimated by including also the variable level in the sum. The trend episodes and temporal adaptation of the scaling functions with time are used in the early detection of changes in the operating conditions. The levels are understood as fuzzy labels and the decision making is based on fuzzy calculus. The solution is highly compact: all variables, features and indices are transformed to the range [-2, 2] and represented in natural language which is important in integrating datadriven solutions with domain expertise.Abstract
Advanced data analysis is needed in practical applications in large scale complex systems. Variable specific datadriven solutions provide consistent levels, which can be used in compact model structures. In changing operating conditions, the recursive analysis extends the applicability of these structures in building and tuning dynamic and case-based models for complex systems since the meanings change more frequently than the interactions. The methodology provides information about uncertainty, fluctuations and confidence in results. The scaling approach brings temporal analysis to all measurements and features: trend indices are calculated by comparing the averages in the long and short time windows, a weighted sum of the trend index and its derivative detects the trend episodes and severity of the trend is estimated by including also the variable level in the sum. The trend episodes and temporal adaptation of the scaling functions with time are used in the early detection of changes in the operating conditions. The levels are understood as fuzzy labels and the decision making is based on fuzzy calculus. The solution is highly compact: all variables, features and indices are transformed to the range [-2, 2] and represented in natural language which is important in integrating datadriven solutions with domain expertise
Kaljaasi m/aux Marita matkailutuotteena ja sen kehittäminen
No full textSaimme varustamo Marita Oy Rederi Ab:ltä sekä matkanjärjestäjä Porvoo Tours Oy:ltä toimeksiannon tutkia kaljaasi m/aux Maritaa matkailutuotteena ja kartoittaa sen toiminnan kehittämiskohteita. Tutkimuksemme tavoitteena on saamiemme tulosten perusteella kehittää varustamolle kehitysehdotuksia koskien m/aux Maritaa. Tutkimuksessa on perehdytty myös muiden m/aux Maritan kaltaisten kaljaasien toimintaan. Tutkimus on toteutettu syksyn 2012 aikana. Tutkimusotteemme on kvalitatiivinen tutkimus.
Kaljaasi m/aux Maritan on olennainen osa Porvoon jokimiljöötä ja tärkeä saaristokulttuurin säilymisen kannalta. Kaljaasi m/aux Marita on pelastettu takaisin kotiseudulleen Porvooseen Ruotsista 90-luvun alkupuolella, mutta on nyt vaarassa lopettaa toimintansa.
Teoreettisen viitekehyksen kokoamisen jälkeen aloitimme aineiston keruun tutkimustamme varten. Aineisto tutkimukseen on kerätty tekemällä asiantuntijahaastatteluja sekä vertailemalla muiden kaljaasien internet-sivuja kaljaasi m/aux Maritan internet-sivuihin. Asiantuntijahaastattelut saatiin m/aux Maritan toimintaan keskeisesti liittyviltä henkilöiltä.
Saatujen tulosten perusteella m/aux Maritan toivotaan ennen kaikkea säilyvän Porvoossa. Kaljaasi m/aux Maritalla on tällä hetkellä epävarma tulevaisuus ja pahimmassa tapauksessa se poistuu Porvoosta. Mikäli m/aux Marita säilyy Porvoossa, on sen toimintaa kehitettävä useilla eri sektoreilla.
Opinnäytetyömme viimeisessä luvussa on esitelty kehitysehdotukset. Kehitysehdotukset perustuvat keräämäämme aineistoon, Juuso Forsellin työharjoittelukokemuksiin Porvoo Tours Oy:llä sekä tutkimuksen aikana syntyneisiin ideoihin ja havaintoihin. Kehitysehdotuksia ovat esimerkiksi markkinoinnin parantaminen, tunnettuuden lisääminen yleisöpurjehdusten avulla, yhteistyökumppanuus HAAGA-HELIA ammattikorkeakoulun kanssa ja internetsivujen kilpailukyvyn kehittäminen.The objective of this thesis was to investigate galley m/aux Marita as a tourism product and to develop its operations. This study also examines other galleries, similar to m/aux Marita. This study was conducted during the fall of 2012 and it was commissioned by shipping company Marita Oy Rederi Ab and tour operator Porvoo Tours Oy. The methodical approach of this study was qualitative.
Galley m/aux Marita represents an important piece of Porvoo’s river milieu and plays a major role in preserving the culture in Porvoo archipelago. The galley was rehabilitated to Porvoo from Sweden in early 1990s, however it is currently in danger of terminating all operations in Porvoo.
After the theoretical framework of this study had been formed, the process of data collection was begun. The data were collected by conducting expert interviews and by benchmarking internet pages of other galleries and subsequently comparing these with the internet pages of m/aux Marita. Author Forsell’s work placement experiences were also beneficial for the study. Expert interviews were conducted with people deeply in-volved with m/aux Marita.
The data collected primarily suggest that m/aux Marita should stay in Porvoo. Yet, the future for m/aux Marita is currently uncertain and the worst case scenario is the galley leaving Porvoo. However, if m/aux Marita remains in Porvoo its operations should be developed in various different sectors.
Finally, the last chapter of this study presents development suggestions for m/aux Marita. The development suggestions are based on collected data as well as Forsell’s work placement experiences in Porvoo Tours Oy as well as on findings and ideas drawn from the research. Development suggestions include development in the following sectors: marketing, internet pages, partnership with HAAGA-HELIA university of applied sciences and public cruises
Greed is good? Of equilibrium impacts in environmental regulation
No full textFunding Information: I thank the editor and three anonymous referees, as well as Lassi Ahlvik, Erik Ansink, Janne Artell, Antti Belinskij, Daniel Hauser, Antti Iho, Markku Kallio, Saija Koljonen, Matti Liski, Niko Soininen, Juuso Välimäki, and participants at seminar in Helsinki and at EAERE 2021 and EAERE 2022 conferences for valuable comments and suggestions. Funding from the Academy of Finland project Regoverning the Existing Hydropower System is gratefully acknowledged. The author certifies that he has no affiliations with or involvement in any organization or entity with any financial interest, or non-financial interest in the subject matter or materials discussed in this manuscript. Publisher Copyright: © 2023 The Author(s)This paper presents a novel method to quantify the market equilibrium impacts of tighter environmental policies. The approach is taken to evaluate the welfare effects of emerging environmental regulations to protect the biodiversity of river ecosystems that put pressure on reducing hydropower generation capacity. A dataset of 129 million bids in the Nordic electricity market is used to calculate how small reductions in hydropower capacity change market outcomes and surpluses hour-by-hour for the years 2011–2022. Reaching the EU Biodiversity Strategy target of 2030 is estimated to reduce 56 MW of hydropower capacity in Finland. Such a change would lead to quantifiable welfare losses of €62 million over time, not counting environmental benefits. Notably, the producer surplus increases by €318 million over time through electricity market price changes, suggesting that instead of lobbying against biodiversity enhancing regulation, agreeing to an industry-wide implementation could benefit both the environment and the firms. Yet the fact that consumer costs increase more than the mere implementation cost reads as a sign of caution when tighter biodiversity policies are introduced.Peer reviewe
Productization of a comic for a publishing offer
No full textWhen The author on this project started the work on this thesis, he had a lot of trouble over the topic. What should he write about? What business is of great interest and spurs motivation?
Out of this thought, author got the idea of combining my great interest for comics and their production and publication with business. Essentially, he wanted to see if it is possible to find a publisher for a product that is of own making- a comic, Requiem.
One of the aims of this thesis was to find out whether or not there is demand and opportunities in the Finnish market for a commercial success with a science fiction title that has a story for a more mature audience. For now, comics with similar themes have invariable been much on the fringe of the industry, at least in Finland, but have a longer history in the international market and most recently have had more and more success in Europe and the US.
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