178 research outputs found
Gaixotasunak nortasuna baliogabetzen duenean: alzheimer kasu baten eta horren zaintzaren azterketa
No full textThrough a specific case study, in this paper the author proposes to think about some changes that the diagnosis of Alzheimer’s disease involves in the representation of elderly people and in care relationships. The information collected through the fieldwork experience reveals, on the one hand, that the person’s behavior is interpreted merely as a result of his/her disease. On the other hand, this change in the person’s biomedical representation leads the family to develop a new caring strategy that privileges care-givers’ needs over care-receivers’ needs.A través de un caso específico, en este artículo la autora reflexiona sobre los cambios que tienen lugar en la representación de la persona anciana y en las relaciones de cuidado cuando la enfermedad de Alzheimer viene diagnosticada. Los datos recopilados durante el trabajo de campo etnográfico muestran, por una parte, que el comportamiento de la persona es interpretado únicamente como consecuencia de la enfermedad y, por otra, que esta representación biomédica lleva a una estrategia de cuidado normalizadora que responde más a las necesidades de los “cuidadores” que a las de la persona “cuidada”.Kasu espezifiko baten bitartez, artikulu honetan egileak gogoeta bat egiten du Alzheimer gaixotasuna diagnostikatzen denean adinekoaren irudikapenean eta zaintza-harremanetan gertatzen diren aldaketei buruz. Etnografia-esparruko lanean bildutako datuek erakusten dute, alde batetik, pertsonaren portaera gaixotasunaren ondorio gisa soilik interpretatzen dela, eta, bestetik, irudikapen biomediko horrek zaintza-estrategia normalizatzailera eramaten duela, “zainduaren” premiei baino gehiago e “zaintzaileen” premiei rantzuten dien estrategiara, alegia
Iragankortasunaren dinamikaz zubereran: kasu adierazpen bikoitzekiko baliobiko aditzak Maisterren Jesü Kristen imitazionean
Get PDFArtikulu honetan, Martin Maisterren zubererazko Jesü Kristen imitazionea
obran (1757) baliobiko aditz batzuen erabilera aztertu da, hain zuzen Zuberoan
gaur egun kasu adierazpen bikoitzekiko (edo hirukoitzekiko) baliobiko
diren aditzak. Liburu horretan autoreak izan aditz laguntzailearekiko eraikuntzak
nagusiki erabilten dituela ohartu da, gaur egun erabilten den baino
gehiago. Maisterren aditz horien erabilera Athanase Belapeyrenari zinez hurbil
zaio (Catechima laburra…, 1696); Jusef Egiategik *edün aditz laguntzailea
pixka bat gehiago erabilten du (Lehen liburia…, 1785).
Martin Maisterren aditz horien erabileran gorabehera batzuk agertarazi da.
Ahatze (izan (absolutibo+datibo) edo *edün (ergatibo+absolutibo)), gozatü
(izan (absolutibo+instrumental) edo *edün (ergatibo+absolutibo)), eta üdüri
(izanekiko eraikuntza zenbait edo *edün (ergatibo+absolutibo)) aditzen kasua
da.
XXI. mendeko hastepen honetan *edün (ergatibo+absolutibo) bereziki eta
*edün (ergatibo+datibo) eraikuntzak hedatzen dira, izan (absolutibo+datibo)
eta izan (absolutibo+instrumental) eraikuntzen kaltetan.
Hemen berean hasi zen konparaketa segitzeko (ikus FLV, 2005, 100. zbk, 633-
660), aurten, 2010ean, emana izan den pastoralaren testua aztertu da, Xahakoa
pastorala. Martin Maisterrek izanekiko erabili duenean Martin Maisterrek
izanekiko erabili duenean, Patrick Quéheillek, pastoralaren autore
barkoxtarrak, *edün (ergatibo+absolutibo) eraikuntza erabilten du aditz horiekin:
behatü «entzun», iseatü «saiatu», jarraiki «jarraitu». Ahatzekin Quéheille
*edün (ergatibo+absolutibo) eraikuntzaz bakarrik baliatzen da.
Ildo honetan bi testu horien konparaketak argitaratu den joera orokorra
egiaztatzen du, baliobiko aditz zenbaitekin *edün aditz laguntzailea gero eta
gehiago erabilia da zubereran. Azken mendeetan, izan aditz horien aditz laguntzailea
zen.
In this article certain bivalent verbs are examined in Martin Maister’s book
written in Basque souletine dialect, Jesü Kristen imitazionea (1757), more
precisely the bivalent verbs which have nowadays in Soule a double
(sometimes triple) casual marking construction. It is observed that in this text
the author uses mainly constructions with the verbal auxiliary izan «to be»,
more frequently than currently. The construction of these verbs by Maister is very close to that of Athanase Belapeyre (Catechima laburra…, 1696); Jusef
Egiategi uses a little more the auxiliary *edün «to have» (Lehen liburia…,
1785).
Certain fluctuations in the construction of verbs are raised in Martin Maister’s
text. It is the case of ahatze «to forget» (izan (absolutive+dative) or *edün
(ergative+absolutive)), gozatü «to appreciate, to enjoy» (izan (absolu -
tive+instrumental) or *edün (ergative+absolutive)), and üdüri «to resemble»
(some constructions with izan or *edün (ergative+absolutive)).
At this beginning of 21st century, construction in *edün (ergative+absolutive)
especially and that in *edün (ergative+dative) are more frequent, to the detriment
of that in izan (absolutive+dative) or izan (absolutive+instrumental).
To continue the started comparison here (see FLV, 2005, n° 100, 633-660),
one examines the text of the pastoral which was given this year, in 2010, Xahakoa
pastoral. The author of Barcus, Patrick Quéheille, uses construction in
*edün (ergative+absolutive) when Martin Maister uses that in izan with the
following verbs: behatü «to hear», iseatü «to try», jarraiki «to follow». With
ahatze «to forget», Quéheille uses only construction in *edün (erga -
tive+absolutive). In this direction, the comparison confírmes the highlighted tendency, certain
bivalent verbs are more and more used in souletine dialect with the verbal
auxiliary *edün «to have». In the last centuries the auxiliary of these verbs was
izan «to be»
El ergativismo del euskera: intento de una reconstrucción interna
No full textIn this study, the author analyses the ergative structures in the Basque language, using information provided by the language itself as a basis. According to the author, the -k which forms the Basque ergative case is not an isolated phenomenon in Basque grammar, but rather something closely related to other analogical elements. Above all, the coincidence between the ergative -k and the instrumental -z is highlighted, which can be explained by the phonetic evolution k>z: gizonak>gizonaz, haranak>haranaz, etc. The -k of the ergative case could also well come from the adverbializer suffix -ki (-ki>-k) as confirmed by the adverbial nature of the ergative case.En este trabajo el autor analiza las estructuras ergativas vascas, partiendo de los datos internos del euskera. Según el autor, el formante -k del caso ergativo del vasco no es un fenómeno aislado en la gramática vasca, sino que está estrechamente relacionado con otros elementos analógicos. Se destaca, sobre todo, la coincidencia entre los formantes -k ergativo y -z instrumental, lo que se explica por la evolución fonética k>z: gizonak>gizonaz, haranak>haranaz, etc. Por otra parte, el formante -k del caso ergativo podría muy bien proceder del sufijo adverbiador -ki (-ki>-k) y esto se confirma por el carácter adverbial del caso ergativo: gizonak "por el hombre", haranak "por el valle", etcétera.Lan honetan, egileak euskararen ergatibozko egiturak aztertzen ditu, hizkuntzaren beraren datuetatik abiatuta. Egilearen arabera, euskararen kasu ergatiboaren -k formantea ez da kasu bakana euskararen gramatikan, lotura estua baitu elementu analogiko batzuekin. Ergatiboaren -k formantea eta instrumentalaren -z formantea bat etortzea nabarmentzen da, k>z eboluzio fonetikoak azaltzen duena: gizonak>gizonaz, haranak>haranaz, eta abar. Beste aldetik, ergatiboaren -k formantea -ki atzizki adberbializatzailetik etor liteke (-ki>-k), kasu ergatiboaren izaera adberbiala baieztatzen duena
Iragankortasunaren dinamikaz zubereran: kasu adierazpen bikoitzekiko baliobiko aditzen ikerketaren lehen etapa
Get PDFThis article is the first phase of a study devoted to certain bivalent verbs of Souletin Basque dialect, called «bivalent verbs with double casual marking». They are built at the present time of two or more different ways, for an identical sense. It is the case, for example, of behatü «to listen», mintzatü «to speak» or hasi «to begin something». Constructions with the auxiliary izan «to be» are used by the speakers of the older age brackets, while young people use constructions with the auxiliary *edün «to have». This is to be confirmed verb by verb, knowing that double constructions for certain verbs occur already in old texts and sometimes for the same author.
At first, all these verbs are rather low on the scale of transitivity, on the basis for example of the criteria for patient assignment. The evolution could be due simply to an evolution related to the internal economy of the language since the two structures in competition coexist already, or due to contact between the languages by the very fact that the speakers are all bilingual Basque-French, or, the most daring assumption, due to external causes like the evolution of the thought and way of life, in which the role of agent is extended to not very active agents, not controlling the action, and perhaps a conjunction of these factors.Este artículo es la primera fase de un estudio consagrado a algunos verbos bivalentes en vasco souletino, llamados «verbos bivalentes a doble marcado casual». Se construyen actualmente de dos, o más de dos maneras diferentes, para un sentido idéntico. Es el caso, por ejemplo, de behatü «escuchar», mintzatü «hablar» o hasi «comenzar algo». Los oradores de los grupos de mayor edad utilizan, más bien, las construcciones con el auxiliar izan «ser», los más jóvenes utilizan, en cambio, las construcciones con el auxiliar *edün «tener». Esto debe confirmarse verbo por verbo, sabiendo que dobles construcciones ya se encuentran para algunos verbos en textos antiguos y a veces en un mismo autor.
Al primer acceso, estos verbos son bastante bajos en la escala de transitividad, sobre la base por ejemplo del criterio de asignación del paciente. La evolución lograda podría deberse simplemente a una evolución vinculada a la economía interna a la lengua puesto que las dos estructuras en competencia ya coexisten, o debida al contacto de lenguas ya que los oradores son todos bilingües vasco-franceses o, es la hipótesis más audaz, debida a causas exteriores como la evolución del modo de vida y pensamiento en el cual el papel de agente se extiende a actantes poco activos, no controlando la acción, y, por qué no, a la conjunción de estos factores.Artikulu hau zubereraren baliobiko aditz zenbaiten ikerketa baten lehen etapa da, «kasu adierazpen bikoitzekiko baliobiko aditzak» deitzen direnak. Gaurregun bi edo era ezberdin gehiagoz eraikitzen dira, ber adiera izanik. Hola da, adibidez, behatü «entzun», mintzatü edo hasi aditzekin. Izan aditz laguntzailearekiko eraikuntzak adineko hiztunek erabiliagoak dira, alderantziz gazteek *edün aditz laguntzailearekiko eraikuntzak nahiago dituzte. Aditzak banan-banan aztertuz, joera hori egiaztatzeko da, jakinez eraikuntza bikoitz horietarik zenbait testu zaharretan ere aurki daitezkeela eta batzutan ber idazlearen testuetan.
Lehen begi-ukaldian, aditz horiek oro apalak dira iragankortasun eskaleran, jasalearen hunkipenaren irizpidea kontuan hartuz adibidez. Argitaratua den bilakaera hori barneko hizkuntza ekonomiaren eraginaren ondorioa izan daiteke, sinkronian bi aditz-eraikuntzak elkarrekin bizi direlakotz hizkuntza sisteman, edo eragilea bi hizkuntzen kontaktua izan daiteke, zuberotar hiztun denak euskara-frantses elebidunak baitira edo, eta hori da hipotesia ausartena, hizkuntzaz kanpoko zergatiak izan daitezke, bizimodu eta pentsamoldearen bilakaera bezalakoak non egilearen eginkizuna ez aktibo eta kontrolik gabeko aktantei hedatua den, eta, zergatik ez, irizpide horien elkarketa
Assessing Kaizen Method Benefits at Kohila Vineer OÜ Example
No full textLõputöö "Kaizeni meetodi rakenduse kasu hindamine Kohila Vineer OÜ näitel" keskendub kaizeni meetodi rakendamisele Kohila Vineer OÜ-s ning selle kasu hindamisele ja soovituste andmisele ettevõttele tulevikuks. Uurimus põhineb ettevõttes teostatud kaizeni koolitustel ja Kohila Vineer OÜ töötajate esitatud kaizenitel. Autor kasutas reaalsete numbrite ja väärtuste arvutamist oma tulemuste saavutamiseks, jättes kõrvale rakendamata kaizenid. Uurimust iseloomustab kvantitatiivne üksikjuhtumi uuringu keskne lähenemine, mille tulemused on selgelt mõõdetavad. Tulemuste esitamisel kasutas autor statistilist andmeanlüüsi läbi aritmeetilise keskmise. Uurimuses kasutati lisaks suurel määral ka ettevõttesisest konfidentsiaalsuse all olevat informatsiooni. Lõpptulemusena lahendas autor edukalt kõik töös püstitatud uurimisülesanded ning tõestas kvantitatiivsetele andmetele tuginedes oma püstitatud hüpoteesi, et kaizeni meetodi rakendamisega ettevõttes on võimalik märkimisväärselt kulusid kokku hoida ja saavutada sellega ka olulist rahalist kasu.
Uurimisprobleem, mis käsitles kaizeni meetodite rakendamise võimalikku mõõdetavat rahalist kasu ettevõttes, sai tuginedes antud uuringu tulemustele tõhusalt lahendatud. Käesolev uuring esindab seni kõige ulatuslikumat analüüsi antud ettevõtte kontekstis ning kinnitab kaizeni metoodikate positiivset mõju rahaliste tulemuste saavutamisel. Uurimistöö keskendus konkreetselt Kohila Vineer OÜ-s läbiviidud kaizeni projekti juhtumipõhisele analüüsile, kus autor hindas rahalise vääringuga seotud kasu, eesmärgiga tõestada püstitatud hüpoteesi õigsust. Ent saavutatud tulemused, loovad väärtuslikku sisu ja juhtnööre teistele sarnastele tööstusettevõtele, kes alles kaaluvad kulu-säästlike meetodite rakendamist enda ettevõttes.
Uurimuse tulemusena saavutas Kohila Vineer OÜ 2022. aastal kasu kogusummas 102 557,53 eurot, mis vastab ühe töötaja kohta keskmiselt 1219,73 eurot. Uurimus annab ettevõtetele, kes soovivad rakendada kaizeni meetodit väärtuslikku teavet selle meetodi eelistest ning selle kasu hindamisest. Autor soovitab analüüsitud ettevõttel Kohila Vineer OÜ-l tulevikus jätkata kaizeni meetodi rakendamist ja julgustab ettevõtte juhtkonda edasi kaaluma selle meetodi laiendamist ka teistesse valdkondadesse ettevõtte eritasanditel. Kokkuvõttes näitab käesolev uurimustöö, et kaizeni meetodi rakendamine võib olla kasulik ettevõtetele, kes soovivad tõhusalt kulusid kokku hoida ja parandada oma protsesse. Uurimus annab ettevõtetele väärtuslikku teavet kaizeni meetodi rakendamise eeliste kohta ning kasulikke soovitusi selle meetodi edukaks rakendamiseks tulevikus.The thesis "Evaluating the benefits of implementing the Kaizen method based on the example of Kohila Vineer OÜ." focuses on the implementation of the Kaizen method in Kohila Vineer OÜ., evaluating its benefits, and providing recommendations for the company's future. The study is based on Kaizen training carried out in the company and the Kaizens submitted by the employees of Kohila Vineer OÜ. The author used real numbers and values to achieve the results, excluding not implemented kaizens. The study is characterized by a quantitative case study approach, and the results are clearly measurable. The author used statistical analysis through arithmetic mean to present the results. In addition, the study relied heavily on confidential information within the company. Ultimately, the author successfully addressed all research tasks and, based on quantitative data, demonstrated the hypothesis that the implementation of the Kaizen method in the company can significantly reduce costs and achieve significant financial benefits.
The research problem, which addressed the possible measurable financial benefits of implementing Kaizen methods in the company, was effectively solved based on the results of this study. This study represents the most comprehensive analysis in the context of this company so far and confirms the positive impact of Kaizen methodologies on achieving financial results. The research focused specifically on the case-based analysis of the Kaizen project conducted at Kohila Vineer OÜ, where the author assessed the monetary benefits with the aim of proving the correctness of the hypothesis. However, the results achieved provide valuable content and guidelines for other similar industrial companies that are considering implementing cost-saving methods in their own companies.
As a result of the study, Kohila Vineer OÜ. achieved a total benefit of €102,557.53 in 2022, which corresponds to an average of €1,219.73 per employee. The study provides valuable information on the benefits of the Kaizen method and its evaluation for companies that wish to implement it. The author recommends that Kohila Vineer OÜ continue to implement the Kaizen method in the future and encourages the company's management to consider expanding this method to other areas at different levels within the company. In conclusion, this study shows that the implementation of the Kaizen method can be beneficial for companies that want to save costs effectively and improve their processes. The study provides valuable information on the benefits of implementing the Kaizen method and useful recommendations for its successful implementation in the future
Iragankortasunaren dinamikaz zubereran: kasu adierazpen bikoitzekiko baliobiko aditzak Maisterren Jesü Kristen imitazionean
Get PDFIn this article certain bivalent verbs are examined in Martin Maister’s book written in Basque souletine dialect, Jesü Kristen imitazionea (1757), more precisely the bivalent verbs which have nowadays in Soule a double (sometimes triple) casual marking construction. It is observed that in this text the author uses mainly constructions with the verbal auxiliary izan «to be», more frequently than currently. The construction of these verbs by Maister is very close to that of Athanase Belapeyre (Catechima laburra…, 1696); Jusef Egiategi uses a little more the auxiliary *edün «to have» (Lehen liburia…, 1785). Certain fluctuations in the construction of verbs are raised in Martin Maister’s text. It is the case of ahatze «to forget» (izan (absolutive+dative) or *edün(ergative+absolutive)), gozatü «to appreciate, to enjoy» (izan (absolutive+instrumental) or *edün ergative+absolutive)), and üdüri «to resemble» (some constructions with izan or *edün ergative+absolutive)). At this beginning of 21st century, construction in *edün (ergative+absolutive) especially and that in *edün (ergative+dative) are more frequent, to the detriment of that in izan (absolutive+dative) or izan (absolutive+instrumental). To continue the started comparison here (see FLV, 2005, n° 100, 633-660), one examines the text of the pastoral which was given this year, in 2010, Xahakoa pastoral. The author of Barcus, Patrick Quéheille, uses construction in *edün (ergative+absolutive) when Martin Maister uses that in izan with the following verbs: behatü «to hear», iseatü «to try», jarraiki «to follow». With ahatze «to forget», Quéheille uses only construction in *edün (ergative+absolutive). In this direction, the comparison confírmes the highlighted tendency, certain bivalent verbs are more and more used in souletine dialect with the verbalauxiliary *edün «to have». In the last centuries the auxiliary of these verbs was izan «to be».En este artículo se examinan algunos verbos bivalentes en la obra, en dialecto vasco soletino, de Martin Maister Jesü Kristen imitazionea (1757), más concretamente de los verbos bivalentes que tienen un doble (a veces triple) marcado casual hoy día en Sola. Se observa que en esta obra el autor utiliza principalmente construcciones con el auxiliar verbal izan «ser», con más frecuencia que en la actualidad. La construcción de estos verbos en Maister es muy cercana de la de Athanase Belapeyre (Catechima laburra…, 1696); JusefEgiategi utiliza un poco más el auxiliar *edün «haber» (Lehen liburia…, 1785). Se observan algunas fluctuaciones en la construcción de verbos en Martin Maister. Es el caso de ahatze «olvidar» (izan (absolutivo+dativo) o *edün (ergativo+absolutivo)), de gozatü «apreciarse, gozar» (izan (absolutivo+instrumental) o *edün (ergativo+absolutivo)), y de üdüri «asemejar a» (varias construcciones con izan o *edün (ergativo+absolutivo)). En este comienzo del siglo XXI, la construcción con *edün (ergativo+absolutivo) sobre todo y la que tiene *edün (ergativo+dativo) son más frecuentes, en detrimento de la que emplea izan (absolutivo+dativo) o izan (absolutivo+instrumental). Para seguir la comparación comenzada aquí mismo (véase FLV, 2005, n° 100, 633-660), se examina el texto de la pastoral que se representó este año, en 2010, la pastoral Xahakoa. El autor de Barcus, Patrick Quéheille, utiliza la construcción en *edün (ergativo+absolutivo) cuando Martin Maister utiliza el izan con los siguientes verbos: behatü «escuchar», iseatü «intentar», jarraiki «seguir». Con ahatze «olvidar», Quéheille sólo utiliza la construcción en *edün (ergativo+absolutivo). En este sentido, la comparación confirma la tendencia actual, algunos verbos bivalentes se utilizan cada vez más en dialecto suletino con el auxiliar verbal *edün «haber». En los últimos siglos el auxiliar de estos verbos era izan «ser».Artikulu honetan, Martin Maisterren zubererazko Jesü Kristen imitazionea obran (1757) baliobiko aditz batzuen erabilera aztertu da, hain zuzen Zuberoan gaur egun kasu adierazpen bikoitzekiko (edo hirukoitzekiko) baliobiko diren aditzak. Liburu horretan autoreak izan aditz laguntzailearekiko eraikuntzaknagusiki erabilten dituela ohartu da, gaur egun erabilten den baino gehiago. Maisterren aditz horien erabilera Athanase Belapeyrenari zinez hurbil zaio (Catechima laburra…, 1696); Jusef Egiategik *edün aditz laguntzailea pixka bat gehiago erabilten du (Lehen liburia…, 1785). Martin Maisterren aditz horien erabileran gorabehera batzuk agertarazi da. Ahatze (izan (absolutibo+datibo) edo *edün (ergatibo+absolutibo)), gozatü (izan (absolutibo+instrumental) edo *edün (ergatibo+absolutibo)), eta üdüri (izanekiko eraikuntza zenbait edo *edün (ergatibo+absolutibo)) aditzen kasua da. XXI. mendeko hastepen honetan *edün (ergatibo+absolutibo) bereziki eta *edün (ergatibo+datibo) eraikuntzak hedatzen dira, izan (absolutibo+datibo) eta izan (absolutibo+instrumental) eraikuntzen kaltetan. Hemen berean hasi zen konparaketa segitzeko (ikus FLV, 2005, 100. zbk, 633-660), aurten, 2010ean, emana izan den pastoralaren testua aztertu da, Xahakoa pastorala. Martin Maisterrek izanekiko erabili duenean Martin Maisterrekizanekiko erabili duenean, Patrick Quéheillek, pastoralaren autore barkoxtarrak, *edün (ergatibo+absolutibo) eraikuntza erabilten du aditz horiekin: behatü «entzun», iseatü «saiatu», jarraiki «jarraitu». Ahatzekin Quéheille *edün (ergatibo+absolutibo) eraikuntzaz bakarrik baliatzen da. Ildo honetan bi testu horien konparaketak argitaratu den joera orokorra egiaztatzen du, baliobiko aditz zenbaitekin *edün aditz laguntzailea gero eta gehiago erabilia da zubereran. Azken mendeetan, izan aditz horien aditz laguntzailea zen
Visual control program Citnow implementation based on Amserv Auto Lpp
No full textKäesoleva lõputöö uurimisprobleemiks on Amserv Auto AS Järve esinduse vajadus vahetada välja hetkel kasutatav visuaalse kontrolli süsteem ja võtta kasutusele Citnow programm visuaalse kontrolli teostamiseks. Sellest tulenevalt on vajalik hinnata süsteemi sobivust ettevõttesse ja vastata uurimusküsimustele: „Kuidas programm Amserv Auto AS Järve esinduses tööle rakendatakse ja milline saab olema töökorraldus?“ ning „Milline on saadav (majanduslik) kasu ja klientide tagasiside Amserv Auto AS Järve esindusele?“. Püsitatud uurimusküsimustele leitakse lõputöös lahendused kasutades teaduslikke ja praktilisi meetmeid mille läbi autor kajastab enda poolsed ettepanekud. Saadud uuringute abil lõputöö hindab autor Citnow süsteemi sobivust ettevõttesse. Analüüsi tulemusel saab järeldada, et Citnow süsteem kasvatab töökoja müüki. Süsteemiga kaasnevad kulud ettevõttele ja seeläbi on saadav majanduslik kasu taolise müügivõidu korral minimaalne. Ühtlasi sõltub videote teostuse kasu eesmärgist. Citnow rakendamisel lisanduvad täiendavad kulud töötajate motiveerimiseks, mis tekitab olukorra kus süsteem ei ole rahaliselt tasuv. Vajalik on leida programmi rakendamisel täiendavad rahalised katteallikad, üheks võimaluseks on müüa teenust klientidele juurde. Sellegipoolest teistest kasuaspektidest lähtuvalt on süsteem ettevõttele kasulik.The aim of this final graduation thesis Visual control program Citnow implementation based on Amserv Auto Lpp. is to find out the suitability of Citnow program in the company. Current visual safety control system has many faults, which lead into system replacement. Author's recommendations, conclusions and suggestions are given. The main aim of the graduation thesis has been reached. The author suggests that labour task planning needs to take more into account and work processes needs to be improved with smarter information delivery methods. For best results the manual for visual inspections should be used. As a result of the analysis, it can be concluded that Citnow system increases the sales of the workshop. However, system raises additional costs, and with given percentage system is not profitable
E-invoicing economic impact on the public sector
Get PDFPalju on spekuleeritud selle üle, et e-arvete kasutamise abil on ettevõtetel võimalik raha
säästa ning annab ka mitmesugust mitterahalist kasu, siis antud uurimustööga analüüsibki
autor e-arvete kasutamist avalikus sektoris, selleks, et jõuda järeldusele, kas soovitud
eesmärk või mõju on ka avalikus sektoris reaalselt saavutatud
Varasemalt on sarnasel teemal uuringu läbi viinud Ernst & Young Baltic AS koostöös
Rahandusministeeriumiga, teemaks oli „Masinloetavatele e-arvetele üleminek era- ja
avaliku sektori vahel (valmisolek ja vajadused)“, mille eesmärgiks oli välja selgitada
võimalused masinloetavate e-arvete laiemaks kasutuselevõtuks era- ja avaliku sektori
vahelises arveldamises
Käesoleva töö eesmärk on uurida majandusliku mõju suurust avalikus sektoris, mis on
saadud e-arveid kasutades
Uurimistöös on kasutatud andmeid, mis on võetud Rahandusministeeriumi
koduleheküljelt asuvast nimekirjast, kes on 2016. aasta seisuga avalikus sektoris e-arvete
kasutajad. Empiirilise osa koostamiseks kasutatakse läbiviidud veebipõhist
ankeetküsitlust. Tulemuste analüüsimisel kasutab autor abistavaid informatiivseid
jooniseid ja tabeleid
Uuringust järeldus, et avaliku sektori ettevõtted on kasu saanud e-arvete kasutuselevõtust
ja tänu sellele enda kuludelt kokku hoidnud. 32% ettevõtetest vastas ,et mõju on olnud
suur ettevõtte majandustegevusele ostuarvete käsitlemisel masinloetlevate e-arvetena.
40% ettevõtetest vastas, et müügiarvete menetlemine masinloetlevate e-arvetena ei ole
majandustegevusele kasu toonud. Valdavenamus, kes vastasid, et ei ole kasu saanud olid
,ettevõtted, kes ise ei saatnud müügiarveid ja samuti ettevõtted, kes olid alles üle läinud
täielikule e-arvetele, seega ei olnud nad veel kasu täheldanud, kuna kasu saadakse üldjuhul
alles 0.5-1,5 aasta pärast. Kindlasti on ka see tulemus mõjutaud sellest, et ettevõtted
saadavad vähesel määral ainult e-arveid ja valimisse sattusid ettevõtted, kes ei väljasta ka
müügiarveid, et üldjäreldusi sellest riigi mastaabis kindlasti teha ei saa.
Olulisemateks kasu toovateks tunnusteks on olnud ostuarvete puhul ajaline kokkuhoid ja
tänu sellele on saavutatud rahaline kokkuhoid, andmete parem kättesaadavus, ja arvete
menetlemise kiirus. Müügiarvete puhul on olulisemateks kasu toovateks tunnusteks
ajaline kokkuhoid ja tänud sellele on saavutatud rahaline kokkuhoid ja väiksem paberi ja
saatekulu. Antud tegurite mõju ettevõtte majanduslikule mõjule on leidnud kinnitust ka
teoorias, et nende tegurite mõjul on ettevõtetel võimalik enda kulusid kokku hoida nagu
järeldub ka antud uuringust.As there has been a lot of speculation that implementation of e-invoices would help
companies save money and would also provide various non-financial benefits, in this
thesis, the author analyses the use of e-invoices in the public sector to conclude whether
or not the desired goal or impact has actually been achieved in the public sector.
A similar survey has been conducted before by Ernst & Young Baltic AS in cooperation
with the Ministry of Finance, who concluded the survey “Masinloetavatele e-arvetele
üleminek era- ja avaliku sektori vahel (valmisolek ja vajadused)” (“Transfer to machinereadable
e-invoices between the private and public sector (preparedness and needs)”) with
an aim to determine the possibilities for more extensive implementation of machinereadable
e-invoices in settling of accounts between the private and public sector.
The aim of this thesis is to examine the extent of the economic impact achieved in the
public sector by using e-invoices.
The data used in the research was obtained from the list of public sector e-invoice users
as at 2016 published on the website of the Ministry of Finance. A web-based questionnaire
6
survey conducted is used to draw up the empirical part. The author uses the assistance of
figures and tables in analysing the results.
The research revealed that public sector companies have benefitted from implementation
of e-invoices and their expenses have decreased. 32% of the companies responded that the
impact of machine-readable purchase e-invoices on the company’s economic activities
has been great. 40% of the companies responded that processing sales invoices as
machine-readable e-invoices has had a small beneficial effect or no beneficial effect on
the company’s economic activities. Majority of the companies that reported no beneficial
effect were not issuing sales invoices themselves or had just fully transferred to e-invoices
and had thus not yet observed any benefits, as the beneficial effects generally manifest in
0.5-1.5 years’ time. The outcome was certainly also impacted by the fact that few of the
companies send exclusively only e-invoices and the sample included companies that are
not issuing sales invoices, thus, no nationwide generalisations can be made based on the
results.
In the case of purchase invoices, the most significant beneficial factors have included the
time saved and the resulting cost-efficiency, better availability of the information and the
speed of processing the invoices. In the case of sales invoices, the most significant
beneficial factor has been the time saved and the cost-efficiency achieved thereby, as well
as lower expenditure on paper and on sending the invoices. The impact of these factors on
the companies’ economic situations has also confirmed the theory that these factors enable
companies to cut down their expenses, as the research reveals
Analysis of harvester working time for example Ponsse Ergo
No full textTöö koosneb kolmest petaükist. Esimeses peatükis kirjeldatakse harvesteri ehituslikku poolt ning raietehnoloogiat. Teine peatükk materjalist ja metoodikast annab ülevaate uuritud harvesterist, masina operaatorist, töös uuritud raielankidest ning sellest, kuidas kogu uurimus läbi viidi. Töö kolmandas peatükis kajastatakse uurimuse käigus saadud tulemusi ning võrreldakse neid mõningate varasemalt läbi viidud uurimuste tulemustega.
Antud töö on valminud põhiliselt autori vaatluse ja analüüsi põhjal. Vaatlused toimusid raielankidel, videokaamerat kasutades ning hiljem filmitut arvutis analüüsides. Materjali filmiti kokku ca. 17 tundi. Lisaks filmimisele pani autor kirja märkmeid harvesteri tööd raskendavatest teguritest ning operaatori tähelepanekuid.
Autori arvates saavad antud tööst kasu nii harvesteri operaatorid kui ka harvestere omavad ettevõtted. Tööst saab teadmisi tulevikus metsamasinatel töötamisel või nende töö organiseerimisel ka autor.The work cosists of three parts, the first chapter describes the constructional side of the harvester, and short overview of the harvester harvesting technology. The second chapter material and methods, describes studied harvester, harvester operator, cutting areas and how all research was conducted. The thrid chapter gives overview working time in clear cutting and thinning areas and a reference to previous similar studies.
Work is based on the author´s observation and analysis. Observations were in the forest by using videocamera and later data was analyzed in computer. The material was filmed about 17 hours. Author wrote notes about hindrances of harvester work and operator comments.
Author think´s that work gives benefits for harvester operators and harvester holding companies. Work gives author knowledge about future working on harvester or organizing harvester work
Worktime analysis of Timberjack 1270D harvester in meadowsweet desidious tree stand in final felling
No full textKäesolevas töös on uuritud harvesteri Timberjack 1270D tööd ja ajajaotumist
erinevate tööoperatsioonide vahel. Sarnaseid töid, milles uuritakse efektiivse
tööaja jagunemist on Eestis eelnevalt tehtud. Samuti võib leida antud teema kohta
välismaiseid artikleid, kuid ükski neis pole uurinud eraldi lehtpuu puistut.Teema
valikul lähtus autor huvist metsamasinate vastu ja asjaolust, et uuendusraie on
metsamajanduse tsükli viimaseks etapiks ja samas saab teda käsitleda ka
metsatööstuse esimese etapina.Töös kasutatud andmed on saadud filmimise teel.
Hilisem kronometreerimine filmilt on toimunud kameraalselt. Lisaks filmimisele
on läbi viidud vaatlus, kus autor tegi märkmeid operaatori tegevuse kohta ja
kasutatud on ka harvesteri operaatori märkusi. Autori arvates on uurimustööst
kasu nii ettevõtetele kui operaatoritele, kes soovivad tootlikkust suurendada.At present work the author has researched harvester Timberjack 1270D worktime
and its distribution between different work phases. Similar studies are previously
done in Estonia. Also there are foreign articles found on that topic, but none of
them have studied decidious tree stands separately
When choosing this topic the author based on his interest in forest machinery
and on a fact that final felling is the last step in foresty and first step in forest
industry. The data what was use in this study was obtained by filming. The later
chronometration was based on camera. In addition to the filming author
conducted a survey where he made notes on the activity of the operator. There are
used some notes made by harvester operator. In authors oppinion this work may
be beneficial to the company and also to the operator who wish to increase the
productivity
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