Haku
Viitteet 3901-3910 / 5020
Ekotehokkuus osana yritysten toimintaa : energia- ja materiaalitehokkuuden kehittämistarve Varsinais-Suomen pk-yrityksissä
(Laurea-ammattikorkeakoulu, 2012)
yrityksissä voidaan toteuttaa sekä millaisia energia- ja materiaalitehokkuuden tehostamiseen liittyviä kehittämistarpeita Varsinais-Suomen alueen pienillä ja keskisuurilla yrityksillä on. Opinnäytetyö on osa Valoniassa keväällä 2011 käynnistettyä Kymppi...
Eco-efficiency as part of enterprise operations : The need for improved energy and material efficiency in SMEs in South-West Finland This thesis was commissioned by Valonia, the service centre for sustainable development and energy of South-West Finland. The aim of the study was to investigate how enterprises perceive eco-efficiency and how it can be implemented, as well as to identify the development needs associated with improving the energy and material efficiency of small and medium-sized enterprises in the South-West of Finland. The thesis is a part of the Kymppi-project, initiated in Valonia in spring 2011. The data for the quantitative empirical research were gathered with an online Webropol survey. The survey was distributed to the member enterprises of The Regional Organisation of Enterprises in the South-West Region, who were sent a hyperlink to the survey by e-mail. The theoretical framework for the thesis has been compiled from literature of the field and online sources. In accordance with the aims of the thesis, the study revealed the current state of and development needs in energy and material efficiency of small and medium-sized enterprises. The study further indicated that while energy and material efficiency is a growing concern for enterprises and actual efficiency measures had been implemented, all the measures necessary for efficiency were not recognised by the enterprises. The study, thus, demonstrated that to support development work enterprises require outside guidance in energy and material efficiency. The results of the survey will be utilised in a Kymppi-project pilot experiment, conducted during spring 2012, where enterprises can test the functionality of their energy and material efficiency tools....
Eco-efficiency as part of enterprise operations : The need for improved energy and material efficiency in SMEs in South-West Finland This thesis was commissioned by Valonia, the service centre for sustainable development and energy of South-West Finland. The aim of the study was to investigate how enterprises perceive eco-efficiency and how it can be implemented, as well as to identify the development needs associated with improving the energy and material efficiency of small and medium-sized enterprises in the South-West of Finland. The thesis is a part of the Kymppi-project, initiated in Valonia in spring 2011. The data for the quantitative empirical research were gathered with an online Webropol survey. The survey was distributed to the member enterprises of The Regional Organisation of Enterprises in the South-West Region, who were sent a hyperlink to the survey by e-mail. The theoretical framework for the thesis has been compiled from literature of the field and online sources. In accordance with the aims of the thesis, the study revealed the current state of and development needs in energy and material efficiency of small and medium-sized enterprises. The study further indicated that while energy and material efficiency is a growing concern for enterprises and actual efficiency measures had been implemented, all the measures necessary for efficiency were not recognised by the enterprises. The study, thus, demonstrated that to support development work enterprises require outside guidance in energy and material efficiency. The results of the survey will be utilised in a Kymppi-project pilot experiment, conducted during spring 2012, where enterprises can test the functionality of their energy and material efficiency tools....
Suurtapiolalaisten senioreiden kiinnostus pal-veluasumiseen Suur-Tapiolassa
(Laurea-ammattikorkeakoulu, 2012)
, milloin ja missä elämäntilanteessa seniorit ovat kiinnostuneita muuttamaan palveluasuntoon. Tämän lisäksi työn tavoite on selvittää, millainen palveluasunnon tulisi olla ja millaisia palveluita asunnon läheisyydessä pitäisi sijaita.
Suur-Tapiolan alueella...
The purpose of this thesis project is to determine whether senior citizens who live in the Suur-Tapiola area are interested in living at a sheltered housing centre for the elderly in the Suur-Tapiola area in the future. The thesis was commissioned by Active Life Village Ltd, which provides laboratories for research and development activities and offices for service and technology companies. The purpose of this thesis is also to find out when and in which life situation senior citizens would be willing to move into a sheltered housing centre. The aim is also to establish what the sheltered living apartment should be like and which ser-vices should be near the apartment. To collect information about the senior citizens’ attitudes towards living in sheltered housing a survey was conducted during weeks 20—24 in 2011. The survey was conducted through structured interviews at a service centre in Suur-Tapiola. The service centre was visited seven times during that period of time to conduct the interviews. The research method is quantita-tive and 84 persons answered the survey. Quota sampling was used to collect the data. The sampling criteria used are age over 60 years, residential area in Suur-Tapiola and housing which is either an owner-occupied apartment or a senior citizen apartment. The objective was to collect data from 50 respondents from both groups. 84 people replied to the inter-view. The target of the quota was to gather 100 respondents but when conducting the inter-views not enough people who fulfilled the sampling criteria were reached. Altogether 116 persons who fulfilled the sampling criteria were asked to answer the survey but 32 of them declined. The response rate is 72.4%, leaving 27.6% of respondent loss. The responses were analysed using frequency distribution and cross tabulation content. From the results of the survey it can be concluded that the respondents are interested in liv-ing at a sheltered housing centre in Suur-Tapiola area after a period of ten years. The respon-dents are interested in moving to a sheltered housing apartment if 1) movement in their cur-rent apartment becomes difficult, 2) there is too much maintenance work at their current apartment or 3) if they lose their spouse. According to the results there has to be an elevator in the sheltered housing apartment building and a kitchen in each apartment. According to the respondents, there need to be health services in close proximity to the sheltered housing centre. The respondents are willing to purchase a predetermined service package which in-cludes housing. They are also willing to purchase supplementary services. According to the results of the survey it can be concluded that there is demand for a shel-tered housing centre in the Suur-Tapiola area. There are many seniors in the area and the number of seniors is expected to rise in the future. A further study should be conducted ac-cording to the results. The testing of different service packages should be conducted among senior citizens living in the Suur-Tapiola area....
The purpose of this thesis project is to determine whether senior citizens who live in the Suur-Tapiola area are interested in living at a sheltered housing centre for the elderly in the Suur-Tapiola area in the future. The thesis was commissioned by Active Life Village Ltd, which provides laboratories for research and development activities and offices for service and technology companies. The purpose of this thesis is also to find out when and in which life situation senior citizens would be willing to move into a sheltered housing centre. The aim is also to establish what the sheltered living apartment should be like and which ser-vices should be near the apartment. To collect information about the senior citizens’ attitudes towards living in sheltered housing a survey was conducted during weeks 20—24 in 2011. The survey was conducted through structured interviews at a service centre in Suur-Tapiola. The service centre was visited seven times during that period of time to conduct the interviews. The research method is quantita-tive and 84 persons answered the survey. Quota sampling was used to collect the data. The sampling criteria used are age over 60 years, residential area in Suur-Tapiola and housing which is either an owner-occupied apartment or a senior citizen apartment. The objective was to collect data from 50 respondents from both groups. 84 people replied to the inter-view. The target of the quota was to gather 100 respondents but when conducting the inter-views not enough people who fulfilled the sampling criteria were reached. Altogether 116 persons who fulfilled the sampling criteria were asked to answer the survey but 32 of them declined. The response rate is 72.4%, leaving 27.6% of respondent loss. The responses were analysed using frequency distribution and cross tabulation content. From the results of the survey it can be concluded that the respondents are interested in liv-ing at a sheltered housing centre in Suur-Tapiola area after a period of ten years. The respon-dents are interested in moving to a sheltered housing apartment if 1) movement in their cur-rent apartment becomes difficult, 2) there is too much maintenance work at their current apartment or 3) if they lose their spouse. According to the results there has to be an elevator in the sheltered housing apartment building and a kitchen in each apartment. According to the respondents, there need to be health services in close proximity to the sheltered housing centre. The respondents are willing to purchase a predetermined service package which in-cludes housing. They are also willing to purchase supplementary services. According to the results of the survey it can be concluded that there is demand for a shel-tered housing centre in the Suur-Tapiola area. There are many seniors in the area and the number of seniors is expected to rise in the future. A further study should be conducted ac-cording to the results. The testing of different service packages should be conducted among senior citizens living in the Suur-Tapiola area....
Sijoitusmuodot Suomen osakemarkkinoilla - indeksiosuusrahasto vaihtoehto osakerahastoille
(Laurea-ammattikorkeakoulu, 2012)
Opinnäytetyöni käsittelee Suomen osakemarkkinoille sijoittamista pörssiosakkeiden, osakerahastojen ja indeksiosuusrahastojen näkökulmasta. Opinnäytetyön tutkimusongelmana oli selvittää, onko indeksiosuusrahasto varteenotettava sijoitusvaihtoehto...
The thesis focuses on investing in the Finnish stock market from the perspective of stocks, equity funds and exchange-traded funds. The objective of the research was to examine whether an exchange-traded fund (ETF) could be an alternative to equity...
The thesis focuses on investing in the Finnish stock market from the perspective of stocks, equity funds and exchange-traded funds. The objective of the research was to examine whether an exchange-traded fund (ETF) could be an alternative to equity...
YES Uudenmaan toiminta yrittäjyyskasvatuksen edistäjänä
(Laurea-ammattikorkeakoulu, 2012)
Valtakunnallinen YES ry on opetushallituksen rahoittama hanke, joka tarjoaa yrittäjyyskasvatuksen tukipalveluja yrittäjyyden kehittämiseen ja koulutusta opettajille. YES ry järjestää tapahtumia, koulutuksia ja tilaisuuksia kouluille sekä yrityksille...
YES Uusimaa as a Contributor of Entrepreneurship Education National YES-Center is a project which is sponsored by the National Board of Education. It offers entrepreneurship education services for basic education, general and vocational upper secondary schools. It also provides study material, teacher training, entrepreneurial contacts and curriculum services. The subject of the thesis is to survey the teacher’s needs and ideas about YES-Center and its operation as a entrepreneurship education contributor. Entrepreneurship education seeks to provide students with the knowledge, skills and motivation to succeed in school and in working life. Entrepreneur education is put on record in curriculum in Finland both in the basic education and the upper secondary school. But still entrepreneur education is rather a unknown concept which is emphasized when it comes to teachers. The teachers should be more educated and the concept should be expanded. This is the point where YES-Center and its services are needed. When teachers realize the content and objectives of entrepreneur education, they might notice that they actually are teaching it already. With these kinds of ways teachers could get more excited and interested in the subject of entrepreneur education. The data was collected with a theme interview from four teachers familiar with YES-Center. There were repetitive themes rising from the data. These themes were networking, informing and supporting the teachers. The survey question was met by this study, even though the sample was not very wide....
YES Uusimaa as a Contributor of Entrepreneurship Education National YES-Center is a project which is sponsored by the National Board of Education. It offers entrepreneurship education services for basic education, general and vocational upper secondary schools. It also provides study material, teacher training, entrepreneurial contacts and curriculum services. The subject of the thesis is to survey the teacher’s needs and ideas about YES-Center and its operation as a entrepreneurship education contributor. Entrepreneurship education seeks to provide students with the knowledge, skills and motivation to succeed in school and in working life. Entrepreneur education is put on record in curriculum in Finland both in the basic education and the upper secondary school. But still entrepreneur education is rather a unknown concept which is emphasized when it comes to teachers. The teachers should be more educated and the concept should be expanded. This is the point where YES-Center and its services are needed. When teachers realize the content and objectives of entrepreneur education, they might notice that they actually are teaching it already. With these kinds of ways teachers could get more excited and interested in the subject of entrepreneur education. The data was collected with a theme interview from four teachers familiar with YES-Center. There were repetitive themes rising from the data. These themes were networking, informing and supporting the teachers. The survey question was met by this study, even though the sample was not very wide....
Pankit yhteisöllisessä mediassa
(Laurea-ammattikorkeakoulu, 2012)
perustuu siihen, miten hyvin pankkien käyttäytyminen yhteisöllisessä mediassa noudattaa teoriaosuudessa esitettyjä käyttäytymismalleja. Tämän perusteella olemme listanneet, mitkä pankeista ovat osanneet lähteä yhteisölliseen mediaan oikealla tavalla ja...
Subject of this thesis is the activity of financial institutions in social media. The background to this study is based on principles for operating in social media that were emphasized in different literature sources. The objective of this thesis was to determine how well these financial institutions followed the given rules. The study is based on theories of social media in the literature. Empirical research was conducted by examining the homepages and social media pages of the banks selected for study. This thesis assesses the extent to which the financial institutions studied follow the principles outlined in the theory section in practice. Based on this lists of banks which are considered to act appropriately in terms of their involvement in social media and those banks which need to make progress are formulated. The findings presented in the end of the study in written form and in the form of a chart, which clarifies the findings made. Based on these results a table tool has also been developed for the financial institutions that need to make progress or are just starting to operate in social media. The table tool highlights the main areas that need to be considered when operating in social media. The findings showed that many of the financial institutions studied knew how to operate in social media. They followed the given rules and the pages were well managed. A majority of the 19 financial institutions were classified as operating well in social media but needed to make progress in some parts. Two financial institutions were found not to know how to operate in social media and operated against the given rules or did not follow them....
Subject of this thesis is the activity of financial institutions in social media. The background to this study is based on principles for operating in social media that were emphasized in different literature sources. The objective of this thesis was to determine how well these financial institutions followed the given rules. The study is based on theories of social media in the literature. Empirical research was conducted by examining the homepages and social media pages of the banks selected for study. This thesis assesses the extent to which the financial institutions studied follow the principles outlined in the theory section in practice. Based on this lists of banks which are considered to act appropriately in terms of their involvement in social media and those banks which need to make progress are formulated. The findings presented in the end of the study in written form and in the form of a chart, which clarifies the findings made. Based on these results a table tool has also been developed for the financial institutions that need to make progress or are just starting to operate in social media. The table tool highlights the main areas that need to be considered when operating in social media. The findings showed that many of the financial institutions studied knew how to operate in social media. They followed the given rules and the pages were well managed. A majority of the 19 financial institutions were classified as operating well in social media but needed to make progress in some parts. Two financial institutions were found not to know how to operate in social media and operated against the given rules or did not follow them....
Nonprofit-organisaation markkinointi ja varainkeruu internetissä
(Laurea-ammattikorkeakoulu, 2012)
Tämä opinnäytetyö tutkii miten nonprofit-organisaatio voi hyödyntää internetiä markkinoinnissa ja varainkeruussa. Tutkimuksen pohjaksi on selvitetty tarkemmin yhden nonprofit-organisaation varainkeruuta ja selvitetty miten organisaatio voi...
This thesis examines how a nonprofit organization can take advantage of the internet in marketing and fundraising. As a basis for the study one nonprofit organization’s fundraising is examined in greater detail and explained how the organization can effectively build web sites, and to use the Internet for fundraising. This thesis also gives ideas for the general fundraising planning for organizations. The theoretical framework consists of the following key words: Internet, social media, search engine optimization (SEO), blogs, nonprofit, fundraising and marketing. The theoretical section focuses on exploring the fundraising and construction of the Internet site so that search engines will guide there as many visitors as possible. During the study, the nonprofit organization's Internet fundraising was evaluated and concrete fundraising ideas for improvement were shown to the nonprofit organization. Instructions on how to create search engine optimized pages for the Internet were also created during the study....
This thesis examines how a nonprofit organization can take advantage of the internet in marketing and fundraising. As a basis for the study one nonprofit organization’s fundraising is examined in greater detail and explained how the organization can effectively build web sites, and to use the Internet for fundraising. This thesis also gives ideas for the general fundraising planning for organizations. The theoretical framework consists of the following key words: Internet, social media, search engine optimization (SEO), blogs, nonprofit, fundraising and marketing. The theoretical section focuses on exploring the fundraising and construction of the Internet site so that search engines will guide there as many visitors as possible. During the study, the nonprofit organization's Internet fundraising was evaluated and concrete fundraising ideas for improvement were shown to the nonprofit organization. Instructions on how to create search engine optimized pages for the Internet were also created during the study....
Tarjouskaupan hyödyt ja haitat : Case: Kirkkonummen Kodit Oy
(Laurea-ammattikorkeakoulu, 2012)
Tässä opinnäytetyössä tutustuttiin Kiinteistömaailman Tarjouskauppaan, joka on Kiinteistömaailman kehittämä innovatiivinen työkalu kiinteistönvälitysalalle. Työssä tutustuttiin Tarjouskaupan toimintamalliin sekä tutkittiin sen tuomia hyötyjä ja haittoja niin ostajalle, myyjälle kuin kiinteistönvälittäjällekin. Työssä syvennyttiin Tarjouskauppaan käsitteenä ja tutkittiin sen vaikutuksia kiinteistönvälitysalaan sekä sitä miten se palvelee asunnon ostajaa ja myyjää asuntokaupan helpottamiseksi. Lisäksi opinnäytetyössä tutkittiin, kuinka Kuluttajaviraston päätös hyväksyä Tarjouskauppa uudeksi kauppatavaksi on vaikuttanut sen käyttöön sekä kiinteistönvälitysalaan. Tutkimuksen tavoitteena oli tarjota toimeksiantajalle neuvoja markkinoinnin suunnitteluun ja kehittämiseen, oikeiden asiakaskuntien sekä myynninedistämisen mahdollistamiseksi.
Työ toteutettiin toimeksiantona Kirkkonummella sijaitsevalle Kiinteistömaailman asuntomyymälälle, Kirkkonummen Kodit Oy:lle. Toimeksiantajan kanssa toteutettiin aluksi teemahaastattelu, jossa tutustuttiin Kiinteistömaailmaan ja toimeksiantajana toimivaan yritykseen. Teemahaastattelun jälkeen toimeksiantajan kanssa valittiin tutkimushenkilöt Kiinteistömaailman asuntomyymälöistä eri puolilta Suomea tutkimuksen suorittamista varten. Tutkimusmenetelmänä käytettiin kvantitatiivista eli määrällistä tutkimusmenetelmää, jossa kyselylomakkeet lähetettiin tutkimushenkilöille sähköpostilla. Tulosten vastaanottamisen jälkeen vastaukset analysoitiin ja purettiin opinnäytetyöhön.
Tutkimuksen vastausprosentiksi muodostui 35 %, mikä oli tutkimuksen kannalta riittävä. Tutkimukseen vastanneiden henkilöiden taustat erosivat selkeästi toisistaan, minkä ansiosta kerätty tutkimusmateriaali oli monipuolista ja kattavaa. Vastaajien koulutukseen liittyen tutkimuksessa LKV-tutkinto nousi selkeästi suosituimmaksi alan tutkinnoksi. Tutkimustuloksista kävi ilmi eri myyntikohteiden soveltuvuudet Tarjouskauppaan, mikä näkyi myös kohteiden kokonaismyyntimäärissä. Tuloksista kävi ilmi, että Tarjouskauppaa ehdotetaan kauppatavaksi melko harvoin sellaisiin kohteisiin, joita ei pidetä erinomaisesti soveltuvina Tarjouskauppaan. Tutkimuksessa nousi esille, mitä Tarjouskaupan ominaisuuksia pidetään Kiinteistömaailmalle tärkeimpinä kilpailukeinoina. Myös Tarjouskaupan asiakkaille tarjoamat hyödyt nousivat tutkimuksessa hyvin esille.
Tutkimuksesta todettiin vain harvojen kohteiden soveltuvan erinomaisesti Tarjouskauppaan. Tutkimuksesta selvisi myös, että Tarjouskauppaa ehdotetaan melko harvoin kauppatavaksi asiakkaalle tietyissä kohteissa, mikä vaikuttaa negatiivisesti Tarjouskauppoina tehtyjen asuntokauppojen määrään. Tarjouskaupan tärkeimmät hyödyt asiakkaalle koskettivat erityisesti myyjä-asiakasta, mutta ostaja-asiakkaalle hyötyjä löytyi kuitenkin suhteessa enemmän. Tutkimuksen perusteella kiinteistönvälittäjien mielipiteitä Tarjouskaupasta ja sen hyödyllisyydestä alueittain tulisi tutkia perusteellisemmin....
are playing a huge role in it. This thesis studies the operation model of Tarjouskauppa and its influences to the real estate business from real estate broker’s viewpoint. The thesis also studies how Tarjouskauppa serves the buyers and sellers to make housing...
are playing a huge role in it. This thesis studies the operation model of Tarjouskauppa and its influences to the real estate business from real estate broker’s viewpoint. The thesis also studies how Tarjouskauppa serves the buyers and sellers to make housing...
Hakemusasioiden opas käräjäsihteereille : case: Helsingin käräjäoikeus
(Laurea-ammattikorkeakoulu, 2012)
Suoritin oikeustradenomiopintoihin kuuluvan ammatillisen harjoittelun Helsingin käräjäoikeudessa ja harjoittelun päätyttyä jatkoin siellä käräjäsihteerin työtehtävissä. Opinnäytetyön tarkoituksena oli tuottaa ajantasainen ja helposti päivitettävä...
Non-contentious civil case guide for secretaries : case: the District Court of Helsinki I did my legal competence practical training of Bachelor of Business Administration in the District Court of Helsinki and after the practical training period ended I stayed on as a secretary. The purpose of this thesis was to produce an up-to-date and easily updateable non-contentious civil case guide for the office staff of the District Court of Helsinki. I have used judicial literature, legislation and official publications as source material. The guide was conducted in association with the 1st Department of the District Court of Helsinki, because existing guides for non-contentious civil cases were either poorly written, their contents were inadequate or outdated or there was no guide for a particular type of case at all. Non-contentious civil cases are a group of cases in district courts. Divorces, supervision of one’s interests, custody, residence and visiting rights of a child, adoptions and assignments of executors are examples of such cases. I have excluded insolvency cases from this thesis as they are handled in another department in the District Court of Helsinki. There are two parts in this thesis: theoretical and functional. In the first part I will examine the juridical background of different types of non-contentious civil cases from a secretary’s perspective and it is meant as background support for secretaries handling non-contentious civil cases. The latter part of this thesis is a more practical guide for secretaries handling the aforementioned cases....
Non-contentious civil case guide for secretaries : case: the District Court of Helsinki I did my legal competence practical training of Bachelor of Business Administration in the District Court of Helsinki and after the practical training period ended I stayed on as a secretary. The purpose of this thesis was to produce an up-to-date and easily updateable non-contentious civil case guide for the office staff of the District Court of Helsinki. I have used judicial literature, legislation and official publications as source material. The guide was conducted in association with the 1st Department of the District Court of Helsinki, because existing guides for non-contentious civil cases were either poorly written, their contents were inadequate or outdated or there was no guide for a particular type of case at all. Non-contentious civil cases are a group of cases in district courts. Divorces, supervision of one’s interests, custody, residence and visiting rights of a child, adoptions and assignments of executors are examples of such cases. I have excluded insolvency cases from this thesis as they are handled in another department in the District Court of Helsinki. There are two parts in this thesis: theoretical and functional. In the first part I will examine the juridical background of different types of non-contentious civil cases from a secretary’s perspective and it is meant as background support for secretaries handling non-contentious civil cases. The latter part of this thesis is a more practical guide for secretaries handling the aforementioned cases....
Sukupolvenvaihdos : Case: Helsingin Yhtiöpalvelu Oy
(Laurea-ammattikorkeakoulu, 2012)
olisi järkevintä suorittaa Helsingin Yhtiöpalvelussa. Tutkimuksen pääteemana olivat verotukselliset ja omaisuuden siirtymiseen liittyvät asiat. Tutkimuksen rajaukset olivat melko tiukat ja ulkopuolelle jäi paljon sukupolvenvaihdoksessa tärkeää asiaa...
Generational Change, Case: Helsinki Yhtiopalvelu Ltd The baby boom generation is stepping aside from the labor market in Finland and enterprises are facing a change of generations. The family owned company Helsinki Yhtiopalvelu Ltd is one of such companies. The purpose of this study was to investigate and learn how the transition should be carried out at Helsingin Yhtiopalvelu Ltd. The main theme of the study was the transfer of assets and fiscal related issues. The scope of the study was strictly defined and a high amount of useful information in the generational change was excluded. In the theoretical section of the study, various different methods of executing the generational change were examined. The methods of transferring assets were at the center of the study. Different laws and regulations guiding and regulating the transferring of assets, especially in relation to taxation were examined with an adequate accuracy. Valuation of a company and tax reliefs on generational transition formed an important framework. The theory section also included examination of corporate restructurings and changes in the balance sheet prior to the transition. In the research section the tax consequences based on Yhtiopalvelu’s future balance sheet were calculated and concluded. During the study, it was observed that tax reliefs applied during the generational transition had a dramatic effect on the taxes to be paid, taxes were all but eliminated. At the end of the study, it was concluded that a gift with tax reliefs were seen as the best solution to carry out the generational transition at Helsinki Yhtiopalvelu Ltd....
Generational Change, Case: Helsinki Yhtiopalvelu Ltd The baby boom generation is stepping aside from the labor market in Finland and enterprises are facing a change of generations. The family owned company Helsinki Yhtiopalvelu Ltd is one of such companies. The purpose of this study was to investigate and learn how the transition should be carried out at Helsingin Yhtiopalvelu Ltd. The main theme of the study was the transfer of assets and fiscal related issues. The scope of the study was strictly defined and a high amount of useful information in the generational change was excluded. In the theoretical section of the study, various different methods of executing the generational change were examined. The methods of transferring assets were at the center of the study. Different laws and regulations guiding and regulating the transferring of assets, especially in relation to taxation were examined with an adequate accuracy. Valuation of a company and tax reliefs on generational transition formed an important framework. The theory section also included examination of corporate restructurings and changes in the balance sheet prior to the transition. In the research section the tax consequences based on Yhtiopalvelu’s future balance sheet were calculated and concluded. During the study, it was observed that tax reliefs applied during the generational transition had a dramatic effect on the taxes to be paid, taxes were all but eliminated. At the end of the study, it was concluded that a gift with tax reliefs were seen as the best solution to carry out the generational transition at Helsinki Yhtiopalvelu Ltd....
Innovaatiojohtaminen julkisella sektorilla Case: Opetus- ja koulutoimi Länsi-Uudellamaalla
(Laurea-ammattikorkeakoulu, 2012)
Tämän opinnäytetyön tarkoituksena oli tutkia innovaatiojohtamisen tilaa julkisella sektorilla. Erityisesti tavoitteena oli selvittää, mitä innovaatiot julkisen sektorin organisaatioissa ovat, mistä ja miten innovaatiot ...









