Haku
Viitteet 4311-4320 / 5020
Espoon kaupungin sosiaali- ja terveystoimen johtoryhmien päätöksenteko, tehokkuus ja kokouskäytännöt
(Laurea-ammattikorkeakoulu, 2011)
Johtoryhmätyöskentely on monimuotoinen johtamiskokonaisuus, johon kohdistuu odotuksia, vaatimuksia ja toivomuksia monilta tahoilta. Sisäiset ja ulkoiset toimintaympäristön muutokset aiheuttavat nykypäivänä haasteita niin johtamisessa kuin strategiatyössä. Johtoryhmien rooli on noussut entistä vaativampaan asemaan.
Tämän opinnäytetyön tarkoituksena oli kuvata Espoon kaupungin sosiaali- ja terveystoimen johtoryhmätyöskentelyä päätöksenteon, tehokkuuden ja kokouskäytäntöjen näkökulmista. Opinnäytetyön tavoitteena oli selittää työn teoriatiedon kautta, mitä johtoryhmätyöskentelyn kokonaisuus ja rajauksen piiriin valitut osiot sisältävät. Työn tutkimuksen kautta selvitettiin, mitä kehittämiskohteita johtoryhmätyöskentelyssä on havaittavissa. Lähtökohdaksi tutkimukselle valittiin pääosin kysymyksiä, jotka liittyivät päätöksentekoon, tehokkuuteen ja kokouskäytäntöihin.
Tutkimus suoritettiin tapaustutkimuksena, jonka lisäksi tuloksia täydennettiin haastattelulla. Työn teoreettisessa viitekehyksessä käydään läpi johtoryhmään liittyviä rooleja, kokoonpanoa, tulosvastuita ja tehtäviä sekä strategista johtamista ja suunnittelua. Päätöksenteossa käydään läpi päätöksenteon luonnetta, päätösten tärkeyden kriteereitä, päätöksentekotapoja ja vastuuta. Tehokkuuden osalta käydään läpi keinoja tehokkuuteen, monimuotoisuutta, laadunvarmistusta, yleisiä haasteita, viestintää ja vuorovaikutusta sekä lisäarvoa. Kokouskäytäntöosiossa keskitytään erilaisiin kokouskäytäntöihin sekä virtuaalityöskentelyyn. Empiriaosuudessa kartoitetaan johtoryhmätyöskentelyä edellä mainituista näkökulmista, joiden pohjalta on laadittu analyysi ja johtopäätökset tutkimuksesta.
Opinnäytetyön kartoitus toimii lähtötilanteen katsauksena johtoryhmätyöskentelyn kehittämiselle. Tutkimuksessa saavutettujen havaintojen mukaan johtoryhmien työskentelykokonaisuutta voi kehittää sekä yksilö- että ryhmätasolla. Kokoustyöskentelyn tehokkuuteen on mahdollista kiinnittää huomiota ja päätöksentekoon sekä kokousten valmisteluun on monimuotoisia kehittämismahdollisuuksia....
at the Social and Health Services of the City of Espoo from the perspective of decision-making, efficiency and meeting practices. The theoretical section of this thesis explores the nature and limits of the working methods of the management group. The purpose...
at the Social and Health Services of the City of Espoo from the perspective of decision-making, efficiency and meeting practices. The theoretical section of this thesis explores the nature and limits of the working methods of the management group. The purpose...
Miten aloittavat yritykset valitsevat pankkinsa Hyvinkään talousalueella
(Laurea-ammattikorkeakoulu, 2011)
Opinnäytetyön ydinkysymys on, että mitkä muuttujat vaikuttavat eniten aloittavien yrittäjien pankin valintaan. Miten yrittäjät päätyvät juuri kyseiseen pankkiin ja miksi? Tarkoituksena on hahmottaa pankin valintaan vaikuttavat muuttujat ja tutkia, miten paljon kullakin muuttujalla on vaikutusta. Muuttujat kartoitetaan markkinointimix – mallia hyödyntäen, joka tunnetaan myös toisella nimellä 4P. Malliin nojautuen kartoitettiin 20 eri muuttujaa, jotka voivat vaikuttaa pankin valintaan.
Pankin valintaan vaikuttavien muuttujien merkitystä mitattiin kyselylomakkeella. Kohderyhmänä oli Hyvinkään-Riihimäen Uusyrityskeskuksen asiakaskunnasta ne yritykset, jotka oli perustettu vuosien 2009 ja 2010 aikana. Kyselylomake jaettiin kohderyhmälle sähköisesti yhteistyössä Hyvinkää-Riihimäen Uusyrityskeskuksen kanssa. Kyselylomake lähti 245 yrittäjälle, joista 56 vastasi eli vastausprosentti oli noin 23 %.
Tulosten pohjalta eniten pankin valintaan vaikuttivat verkkopankki, konttorin sijainti eli konttoriverkosto, pankin maine, oma henkilökohtainen asiointi samassa pankissa ja henkilökohtainen pankkineuvoja. Tuloksista huomaa, että yrittäjille suurin vaikutus on pankin saavutettavuudella ja asioiden hoidon helppoudella kuten verkkopankki, sama neuvoja ja konttorin sijainti. Suurella todennäköisyydellä yrittäjä avaa palveluita yritykselleen sinne pankkiin, missä hänen oma henkilökohtainen asiointinsa on. Rahoituksella eli lainan saatavuudella ja palvelumaksuilla oli vastaajien mielestä vain hiukan vaikutusta. Vähiten oli vaikutusta pankkilähtöisellä yhteydenotolla, pankin mainonnalla, sijoittamisen ja säästämisen tuotteilla sekä puhelinpankilla....
for their business and why? The meaning of this thesis is to map out all the factors and explore how much each factor influences to the decision of choosing a bank for a company. The factors are identified with an analysis based on the marketing mix –model which...
for their business and why? The meaning of this thesis is to map out all the factors and explore how much each factor influences to the decision of choosing a bank for a company. The factors are identified with an analysis based on the marketing mix –model which...
Suomalaisen osakeyhtiön ulkomailla sijaitsevan kiinteän toimipaikan vaikutukset yrityksen taloushallintoon
(Laurea-ammattikorkeakoulu, 2011)
Opinnäytetyön toimeksiantaja oli tilitoimisto Lavit Oy. Lavit Oy on sähköiseen taloushallintoon erikoistunut tilitoimisto ja toimii asiantuntijaorganisaatioiden taloushallintopalveluiden kumppanina. Opinnäytetyön tarkoituksena oli kuvata suomalaisen osakeyhtiön ulkomailla sijaitsevan kiinteän toimipaikan vaikutusta yrityksen arvonlisäverotukseen, palkkahallintoon, tuloverotukseen ja kirjanpitoon Suomen lainsäädännön näkökannalta, sekä kuvauksen pohjalta muodostaa ”karkea muistilista” kiinteän toimipaikan perustajayritykselle. Opinnäyteyön tavoitteena on tukea asiakasorganisaatioiden kansainvälistymistä ja mahdollisen kiinteän toimipaikan muodostumista, sekä tukea tilitoimiston henkilöstön tietotaitoa kansainväistymisen vaikutuksista taloushallintoon.
Opinnäytetyö on rajattu koskemaan kansainvälistymisoperaatioista kiinteää toimipaikkaa taloushallinnon näkökulmasta. Opinnäytetyön teoreettinen viitekehys käsittelee verosopimuksen, kiinteän toimipaikan muodostumisen ja kiinteän toimipaikan vaikutukset yrityksen arvonlisäverotukseen, palkkahallintoon, tuloverotukseen ja kirjanpitoon. Teoreettisessa viitekehyksessä on käsitelty kiinteää toimipaikkaa palvelualalla toimivan suomalaisen osakeyhtiön näkökannalta. Case–osiossa kuvataan suomalaisen yrityksen Hollannissa olevaa sivuliikettä ja sen mahdollisesti kiinteäksi toimipaikaksi muuttamista. Teoreettiseen viitekehykseen ja case–osioon peilaten on muodostettu ”karkea muistilista” kiinteän toimipaikan perustavalle suomalaiselle osakeyhtiölle. Opinnäytetyössä on käyty lyhyesti lävitse tilitoimisto ja sen tulevaisuudenhaasteet, suomalainen osakeyhtiö, palvelu sekä kansainvälistyminen. Nämä osa-alueet antavat lukijalle pohjan teoreettiseen viitekehykseen.
Opinnäytetyön case–osiota varten tehtiin kvalitatiivinen tutkimus syksyn 2011 aikana. Kvalitatiivinen tutkimus toteutettiin henkilöhaastatteluilla, yksilöhaastatteluina. Haastatteluiden perusteella kartoitettiin case-yrityksen tämänhetkinen ulkomaantoimintojen tilanne ja ulkomaantoimintojen vaikutus yrityksen taloushallintoon sekä tulevaisuudensuunnitelmat kansainvälisestä toiminnasta. Teoreettisen viitekehyksen ja tutkimuksen perusteella muodostettiin ”karkea muistilista” kansainvälistyvän pk-yrityksen avuksi yrityksen muodostaessa kiinteää toimipaikkaa ulkomaille.
Teoriaan tutustumisen ja tutkimuksen avulla muodostettu ”karkea muistilista”, joka toimii niin kiinteää toimipaikkaa perustavan yrityksen kuin tilitoimistonkin tukena yrityksen perustaessa kiinteätä toimipaikkaa EU:hun. Teoriaan tutustumisen ja tutkimuksen tulosten perusteella saatiin selville asioita, jotka vaikuttavat kiinteän toimipaikkaan Suomessa hoidettavaan taloushallintoon sekä asioita, jotka on selvitettävä kiinteän toimipaikan sijaintivaltion kansallisesta lainsäädännöstä tai viranomaisilta. Asioiden selvitysten tekoon tehtiin konkreettisia toimenpide- ja jatkotoimenpide-ehdotuksia. Toimenpide- ja jatkotoimenpide-ehdotukset sekä teoriapohja ja muistilista olivat hyödyllisiä Lavit Oy:lle, koska niiden avulla tiedetään, mikä asiat vaikuttavat yrityksen taloushallintoon kiinteä toimipaikka ollessa ulkomailla. Yritykset kansainvälistyvät kokoajan yhä enenevissä määrin, kuitenkin kiinteän toimipaikan toimintamuoto on aika vähäistä....
The principal of this Bachelor´s thesis was Lavit Ltd, an accounting firm which has specialized in electronic financial management and operates as a financial management partner with expert organisations. The purpose of this thesis was to describe...
The principal of this Bachelor´s thesis was Lavit Ltd, an accounting firm which has specialized in electronic financial management and operates as a financial management partner with expert organisations. The purpose of this thesis was to describe...
Markkinointisuunnitelma Yritys X:lle
(Laurea-ammattikorkeakoulu, 2011)
Teimme viljanmarkkinointiyritykselle opinnäytetyön, jonka lähtökohtana oli perehtyä markkinoinnin suunnitteluun sekä laatia markkinointisuunnitelma. Työ toteutettiin toiminnallisena opinnäytetyönä ja sen tarkoituksena oli rakentaa markkinointisuunnitelma toimintaansa uudelleen käynnistävälle yritykselle, käyttäen apuna erilaisia markkinoinnin keinoja. Tarkkoja markkinoinnin toimenpidesuunnitelmia ei ole työssä tehty, sillä yhteistyöyritys on vielä joltain osin suunnittelemassa toimintaansa ja käynnistyksen ajankohtaa. Tästä syystä markkinoinnille ei myöskään ole laskettu budjettia eikä toimenpiteitä ole aikataulutettu. Tavoitteena työn teossa oli antaa yritykselle ehdotuksia ja ajatuksia markkinointinsa liikkeelle lähdön kanssa.
Opinnäytetyö koostui kahdesta osa-alueesta, teoriaosuudesta ja toiminnallisesta osuudesta. Ensin käsittelimme markkinoinnin suunnittelua, tehtäviä ja käsitteitä sekä markkinointisuunnitelman kokonaisuutta. Tässä osuudessa markkinointisuunnitelma tuotiin esille erittäin laajasti rajaamatta mitään osa-alueita. Yrityksen toiveesta toimme liiketoiminnallista näkökulmaa työhön paljon suhteessa markkinointiin. Opinnäytetyön toiminnallinen osuus muodostui markkinointisuunnitelmasta, jossa käsittelimme yrityksen tulevaa markkinointia valikoiduin näkökulmin. Opinnäytetyön teoreettisena viitekehyksenä käytettiin laajasti markkinoinnin kirjallisuutta ja case-osuudessa markkinointisuunnitelman toteuttamisen apuna haastateltiin yrityksen henkilöstöä.
Opinnäytetyön tuloksena syntyi yritykselle markkinointisuunnitelma, jota se pystyy käyttämään markkinoinnin suunnittelun apuna tulevaisuudessa sekä toiminnan uudelleen käynnistyttyä. Työn tarkoituksena oli antaa yritykselle pohja, jonka avulla se saa ideoita markkinoinnin toteuttamiseen sekä kehittämiseen....
business operational point of view in relation to marketing. The functional section of the thesis consisted of the marketing plan in which we dealt with the future marketing of the company with selected points of view. Literature on marketing was widely...
business operational point of view in relation to marketing. The functional section of the thesis consisted of the marketing plan in which we dealt with the future marketing of the company with selected points of view. Literature on marketing was widely...
Itsetuntemus itsensä johtamisen perusta
(Laurea-ammattikorkeakoulu, 2011)
Kun ajattelemme jotakin ajatusta, jota emme ole koskaan ennen ajatelleet, saatamme huomata ja havaita asioita itsessämme, joita emme ole koskaan ennen huomanneet. Tämän kokemuksen jälkeen tunnemme itsemme paremmin.
Tämän opinnäytetyön tarkoituksena...
Self-leadership begins with self-knowledge The purpose of this thesis is to examine the concept of self-knowledge, which is the basis for self-leadership. This thesis deals with self-knowledge in different areas and its relationship to self-leadership. The theoretical framework of the thesis considers various models of self-leadership, which are presented in the introduction. Self-knowledge in different areas is examined using literature available offline and via the Internet. Some unpublished lectures are also used. Empirical research was also conducted into this topic, where levels of self-knowledge and the need for self-knowledge, as well as the correlation between self-knowledge and self-leadership, were investigated through a survey conducted electronically. Interview responses were also received in written form. The study clearly showed the importance of self-knowledge and its linkage to self-leadership....
Self-leadership begins with self-knowledge The purpose of this thesis is to examine the concept of self-knowledge, which is the basis for self-leadership. This thesis deals with self-knowledge in different areas and its relationship to self-leadership. The theoretical framework of the thesis considers various models of self-leadership, which are presented in the introduction. Self-knowledge in different areas is examined using literature available offline and via the Internet. Some unpublished lectures are also used. Empirical research was also conducted into this topic, where levels of self-knowledge and the need for self-knowledge, as well as the correlation between self-knowledge and self-leadership, were investigated through a survey conducted electronically. Interview responses were also received in written form. The study clearly showed the importance of self-knowledge and its linkage to self-leadership....
Teknisen kaupan mahdollisuudet kotimaan markkina-alueilla - Case: Lohjan Kumi ja Matto
(Laurea-ammattikorkeakoulu, 2011)
Opinnäytetyö on toteutettu Lohjan Kumi ja Matto Oy:n toimeksiannosta. Työn tarkoituksena on tutkia ja selvittää, mistä Suomen alueelta löytyy eniten Lohjan Kumille ja Matolle potentiaalisia asiakkaita ja missä teknisen kaupan kilpailevaa toimintaa...
This thesis was commissioned by Lohjan Kumi ja Matto Ltd. The main purpose of the study is to examine where the most potential customers are located in Finland. The study also examines the Finnish areas in order to find where the competition is less active. The thesis is divided into theoretical section, research and conclusions. The function of this thesis is to produce basic information to Lohjan Kumi ja Matto Ltd to perform possible next steps. Based on this study’s information the company could make a decision to further examine the market areas provided by this study. This could lead Lohjan Kumi ja Matto Ltd to make the needed decisions to expand their business. The theoretical section explains the process and methods of a marketing research. The other main section of the theory covers market intelligence. This covers the need, sources and benefits of market intelligence examined from the company’s point of view. The research section is divided into the research plan and the main research. The research was executed as a desk research by searching for secondary market information. Potential customers were searched through Fonecta Ltd’s ProFinder B2B -web tool. In addition, the most relevant competitors’ places of businesses were mapped on the basis of their websites. As an outcome for the research was the number of potential customers and competitors in Finland. This information of market areas was defined according to municipalities and Centres for Economic Development, Transport and the Environment (ELY Centres). There were several ELY Centres shown in Finland, where the given criteria caused less competition compared to the number of potential customers. The comparison of these ELY Centres was the basis of the proposal to Lohjan Kumi ja Matto Ltd for its next steps. Keywords:...
This thesis was commissioned by Lohjan Kumi ja Matto Ltd. The main purpose of the study is to examine where the most potential customers are located in Finland. The study also examines the Finnish areas in order to find where the competition is less active. The thesis is divided into theoretical section, research and conclusions. The function of this thesis is to produce basic information to Lohjan Kumi ja Matto Ltd to perform possible next steps. Based on this study’s information the company could make a decision to further examine the market areas provided by this study. This could lead Lohjan Kumi ja Matto Ltd to make the needed decisions to expand their business. The theoretical section explains the process and methods of a marketing research. The other main section of the theory covers market intelligence. This covers the need, sources and benefits of market intelligence examined from the company’s point of view. The research section is divided into the research plan and the main research. The research was executed as a desk research by searching for secondary market information. Potential customers were searched through Fonecta Ltd’s ProFinder B2B -web tool. In addition, the most relevant competitors’ places of businesses were mapped on the basis of their websites. As an outcome for the research was the number of potential customers and competitors in Finland. This information of market areas was defined according to municipalities and Centres for Economic Development, Transport and the Environment (ELY Centres). There were several ELY Centres shown in Finland, where the given criteria caused less competition compared to the number of potential customers. The comparison of these ELY Centres was the basis of the proposal to Lohjan Kumi ja Matto Ltd for its next steps. Keywords:...
Suoritekohtaiset kustannukset ensihoitoyksikkö N 495:ssä
(Laurea-ammattikorkeakoulu, 2011)
Tämän opinnäytetyön tarkoituksena oli selvittää Nurmijärven kunnan ensihoitoyksikön suoritekohtaiset kustannukset. Ensihoidon järjestämisvastuu tulee siirtymään kunnilta sairaanhoitopiireille tulevan terveydenhoitolakiuudistuksen myötä. Helsingin ja...
Output based costs of pre-hospital emergency service unit N 495 The purpose of this thesis was to find out the output-based costs of the pre-hospital emergency service unit in Nurmijärvi municipality. The responsibility of arranging the pre-hospital emergency service will shift from the municipalities to the hospital districts due to the renewal of the health care law. The hospital area of Hyvinkää which is part of the Hospital District of Helsinki and Uusimaa wanted to find out the real costs of the pre-hospital emergency service so that the operation could be estimated and developed also with the help of financial control. The objective was to get an instrument which could be used to estimate the past but also the future costs. The thesis consists of three parts: background, theory and case part. The background part in the beginning clarifies the operation field: arranging and financing of the emergency care. Theory part deals with the traditional cost accounting, profit centre accounting and management accounting of the municipality. The case part deals in more detail with the costs of one service produced: transport into the health centre. The output-based costs were calculated for four types of service produced. The basic information for the calculations was taken from the patient reports of pre-hospital emergency service and from the bookkeeping material. The services produced were: no transportation; transportation to the health centre; transportation to the health centre from which another transportation to the hospital and transportation directly to the hospital. The costs were calculated with methods of traditional cost accounting. The qualitative research methods -a theme interview and ideas of action research- were used so that a better idea of the management accounting of the municipality was obtained. In this work the output-based costs were calculated in two ways: between the above mentioned four services produced and by including the fifth service produced: standby. The overhead costs were registered in two different ways so that the possible significance of the choice was seen in the results. The labour costs form the biggest group of cost. The standby causes most of the costs to the pre-hospital emergency service unit....
Output based costs of pre-hospital emergency service unit N 495 The purpose of this thesis was to find out the output-based costs of the pre-hospital emergency service unit in Nurmijärvi municipality. The responsibility of arranging the pre-hospital emergency service will shift from the municipalities to the hospital districts due to the renewal of the health care law. The hospital area of Hyvinkää which is part of the Hospital District of Helsinki and Uusimaa wanted to find out the real costs of the pre-hospital emergency service so that the operation could be estimated and developed also with the help of financial control. The objective was to get an instrument which could be used to estimate the past but also the future costs. The thesis consists of three parts: background, theory and case part. The background part in the beginning clarifies the operation field: arranging and financing of the emergency care. Theory part deals with the traditional cost accounting, profit centre accounting and management accounting of the municipality. The case part deals in more detail with the costs of one service produced: transport into the health centre. The output-based costs were calculated for four types of service produced. The basic information for the calculations was taken from the patient reports of pre-hospital emergency service and from the bookkeeping material. The services produced were: no transportation; transportation to the health centre; transportation to the health centre from which another transportation to the hospital and transportation directly to the hospital. The costs were calculated with methods of traditional cost accounting. The qualitative research methods -a theme interview and ideas of action research- were used so that a better idea of the management accounting of the municipality was obtained. In this work the output-based costs were calculated in two ways: between the above mentioned four services produced and by including the fifth service produced: standby. The overhead costs were registered in two different ways so that the possible significance of the choice was seen in the results. The labour costs form the biggest group of cost. The standby causes most of the costs to the pre-hospital emergency service unit....
Polttonesteiden kuormansuunnitteluohjelman kehittäminen Case: Oy Teboil Ab
(Laurea-ammattikorkeakoulu, 2011)
Oy Teboil Ab on Suomen toiseksi suurin öljy-yhtiö, joka harjoittaa öljy- ja energiatuotteiden myyntiä, maahantuontia, markkinointia, jakelua ja huoltoasematoimintaa. Yhtiön pääkonttorissa Helsingissä toimii tilauskeskus, missä työskentelee...
Development of a Transport Arrangement Program for the Case Company, Oy Teboil Ab Oy Teboil Ab is Finland's second largest oil company. Their principal ranges of products are in the oil and energy products, sale, import, marketing, distribution and service station activi-ties. This thesis examines the outsourcing of the transport arrangements at Teboil Oy and considers suggestions for the program used in the transport arrangement. The majority of the Teboil´s load planning is outsourced to the transport companies to make their own fuel loads. In the headquarters in Helsinki there is an order center where Teboil’s contact person coordi-nates the load planning and the trucking scheduling. This study includes a theory section and an empirical section that deal with the case compa-ny. The theory section discusses the concept of business process re-engineering and outsourcing, the reasons for both matter and the facts to be considered. The theory of container transports and also the road transportation of dangerous goods are discussed. The regulations for transportation of fuel by tank trucks differ from the normal heavy traffic. The empirical section focuses on the company´s various stages of the transport arrangement. It also includes a comparison of the development of the transport arrangement program and the various additions to the current program which are require. This study was based on the information and opinions from the theme interviews. The theme interviews were carried out with Teboil’s transport manager, computer support staff and the transport company’s load planner. The interviews showed that the current program is currently a more sensible option than to go to develop an entirely new program. In the interviews also good development ideas were received for the future. Currently, the company does not need to design a new transport arrangement program. This study was to identify the various options for the future in case Teboil wants to develop a program for the transport arrangement, perform the design or import an entirely new program. The purpose was also to go through the different steps in the process of outsourcing....
Development of a Transport Arrangement Program for the Case Company, Oy Teboil Ab Oy Teboil Ab is Finland's second largest oil company. Their principal ranges of products are in the oil and energy products, sale, import, marketing, distribution and service station activi-ties. This thesis examines the outsourcing of the transport arrangements at Teboil Oy and considers suggestions for the program used in the transport arrangement. The majority of the Teboil´s load planning is outsourced to the transport companies to make their own fuel loads. In the headquarters in Helsinki there is an order center where Teboil’s contact person coordi-nates the load planning and the trucking scheduling. This study includes a theory section and an empirical section that deal with the case compa-ny. The theory section discusses the concept of business process re-engineering and outsourcing, the reasons for both matter and the facts to be considered. The theory of container transports and also the road transportation of dangerous goods are discussed. The regulations for transportation of fuel by tank trucks differ from the normal heavy traffic. The empirical section focuses on the company´s various stages of the transport arrangement. It also includes a comparison of the development of the transport arrangement program and the various additions to the current program which are require. This study was based on the information and opinions from the theme interviews. The theme interviews were carried out with Teboil’s transport manager, computer support staff and the transport company’s load planner. The interviews showed that the current program is currently a more sensible option than to go to develop an entirely new program. In the interviews also good development ideas were received for the future. Currently, the company does not need to design a new transport arrangement program. This study was to identify the various options for the future in case Teboil wants to develop a program for the transport arrangement, perform the design or import an entirely new program. The purpose was also to go through the different steps in the process of outsourcing....
Verotilijärjestelmän käyttöönotolla saavutetut hyödyt
(Laurea-ammattikorkeakoulu, 2011)
Vuoden 2010 alusta tuli voimaan verotililaki koskien oma-aloitteisia veroja. Uuden verotilijär-jestelmän tavoitteena on helpottaa oma-aloitteisten verojen ilmoittamista ja maksua vero-velvollisten ja verohallinnon välillä. Tavoitteeksi asetettiin...
The benefits met by the introduction of the new taxation system At the beginning of the 2010 a new taxation system for businesses was introduced in Finland. The main goals of the amendments to the Act were to ease and lower the costs of announcement and payment processes between the tax administration and taxpayers. Both, reducing the workload of tax authorities as well as providing up-to-date picture for taxpayers of the processes were con-sidered as main themes too. Tax administration strives to improve its level of customer service and profitability, subsequent to the change of Act by shifting its announcement policy more into the electronic form. The research problem of this thesis is to define the benefits and challenges met by the introduction of this new taxation system. Small sized companies which operate in the Helsinki metropolitan area were interviewed and accounting agencies were sent an electronic questionnaire. The research problem is also studied based of the following research questions: instructions of tax authorities, announcing to taxation system, payments and transcription of the taxation system. The theoretical framework utilized in this paper is the Tax Act 604/2009, Value Added Tax 1501/1993 and Advance Payment Act 1118/1996. As a conclusion it can be said that a greater number of taxpayers should had participated in the courses which dealt with the changes of the new Act. The courses should have been organized right before the introduction of the new Act, in order for the taxpayers to be able to apply the changes in action. The problems occurred to the Tax Administration have always been slowly returning tax an-nouncements of value added taxes and initiative tax payments. Both, the Value Added Tax and the Employer announcements in paper versions have mainly never met the optical system of the Tax Administration. Along with the new Act the goal was that the Tax Administration would receive the announcements of companies’ initiative taxes in time. If this requirement is not met, the taxpayer must confront high sanctions with the annual interest rate of 20 %. The common due date was backdated by three days, from the 15th of each month to the 13th, as this is also the date the Tax administration has to submit its payments further to the church or to the municipalities. The sol-vency of initiative taxes of companies may be affected by backdating the due date, especially in a second phase of the new Act which will be introduced at the earliest in 2012. Therefore, it is important to consider whether the common due date is to be altered. According to the taxpayers some improvements in the system would be appreciated; the system requires to login out logout while announcing the taxes. The disbursement obligates a user to login again. All the required actions should be executed with a single login. The new taxation system should transform the required information to the payment service too. The goal of the new taxation system was to ease the taxpayers’ follow-up. The taxpayers feel that the new system eases the understanding of the tax flows and the transcription of the taxes. There may be a change on the 1 of May 2011, when the tax authorities discontinue sending tax account statements to taxpayers....
The benefits met by the introduction of the new taxation system At the beginning of the 2010 a new taxation system for businesses was introduced in Finland. The main goals of the amendments to the Act were to ease and lower the costs of announcement and payment processes between the tax administration and taxpayers. Both, reducing the workload of tax authorities as well as providing up-to-date picture for taxpayers of the processes were con-sidered as main themes too. Tax administration strives to improve its level of customer service and profitability, subsequent to the change of Act by shifting its announcement policy more into the electronic form. The research problem of this thesis is to define the benefits and challenges met by the introduction of this new taxation system. Small sized companies which operate in the Helsinki metropolitan area were interviewed and accounting agencies were sent an electronic questionnaire. The research problem is also studied based of the following research questions: instructions of tax authorities, announcing to taxation system, payments and transcription of the taxation system. The theoretical framework utilized in this paper is the Tax Act 604/2009, Value Added Tax 1501/1993 and Advance Payment Act 1118/1996. As a conclusion it can be said that a greater number of taxpayers should had participated in the courses which dealt with the changes of the new Act. The courses should have been organized right before the introduction of the new Act, in order for the taxpayers to be able to apply the changes in action. The problems occurred to the Tax Administration have always been slowly returning tax an-nouncements of value added taxes and initiative tax payments. Both, the Value Added Tax and the Employer announcements in paper versions have mainly never met the optical system of the Tax Administration. Along with the new Act the goal was that the Tax Administration would receive the announcements of companies’ initiative taxes in time. If this requirement is not met, the taxpayer must confront high sanctions with the annual interest rate of 20 %. The common due date was backdated by three days, from the 15th of each month to the 13th, as this is also the date the Tax administration has to submit its payments further to the church or to the municipalities. The sol-vency of initiative taxes of companies may be affected by backdating the due date, especially in a second phase of the new Act which will be introduced at the earliest in 2012. Therefore, it is important to consider whether the common due date is to be altered. According to the taxpayers some improvements in the system would be appreciated; the system requires to login out logout while announcing the taxes. The disbursement obligates a user to login again. All the required actions should be executed with a single login. The new taxation system should transform the required information to the payment service too. The goal of the new taxation system was to ease the taxpayers’ follow-up. The taxpayers feel that the new system eases the understanding of the tax flows and the transcription of the taxes. There may be a change on the 1 of May 2011, when the tax authorities discontinue sending tax account statements to taxpayers....
Yrityksen arvonmääritys
(Laurea-ammattikorkeakoulu, 2011)
Tämän opinnäytetyön tarkoituksena on selvittää, miten yrityksen arvo voidaan määrittää. Työssä esitellään muutamia arvonmääritysmalleja ja määritetään case-yrityksen arvo kahden mallin avulla. Case-yritys on pieni listaamaton osakeyhtiö, jonka...
Company valuation The purpose of this thesis is the valuation of a company. The thesis presents several different valuation techniques and uses two of those to value the case company. The case company is a small-sized limited company operating in the footwear retail business. The theoretical section explores the situations in which valuation is generally used and the most frequently used key ratios. Following this the process of valuation, strategic analysis, financial analysis and forecasting of future developments are examined. The third part of the theoretical section covers valuation techniques, net asset value and different profit values, the dividend model, the free cash flow model, profit value based on financial statements and the economic profit valuation model. The cost of capital is presented in connection with profit values. The empirical section of the research presents the case company and its profitability, liquidity and solvency key ratios. Net asset value and profit value based on financial statements were used to calculate the value of the case company. Calculations were based on the previous two years’ financial statements and a third income statement from the currently financial year. Strategic analysis and forecasting of future developments were not a part of the empirical research. The outcome of the research was that the net asset value of the case company is -37 501 euros and the profit value based on financial statements was 313 535 euros. Estimated key ratios showed that the case company profitability and solvency are weak, and liquidity was good after the first financial year. However, after the second year it is only acceptable. The results of this thesis can be used as support in a corporate acquisition....
Company valuation The purpose of this thesis is the valuation of a company. The thesis presents several different valuation techniques and uses two of those to value the case company. The case company is a small-sized limited company operating in the footwear retail business. The theoretical section explores the situations in which valuation is generally used and the most frequently used key ratios. Following this the process of valuation, strategic analysis, financial analysis and forecasting of future developments are examined. The third part of the theoretical section covers valuation techniques, net asset value and different profit values, the dividend model, the free cash flow model, profit value based on financial statements and the economic profit valuation model. The cost of capital is presented in connection with profit values. The empirical section of the research presents the case company and its profitability, liquidity and solvency key ratios. Net asset value and profit value based on financial statements were used to calculate the value of the case company. Calculations were based on the previous two years’ financial statements and a third income statement from the currently financial year. Strategic analysis and forecasting of future developments were not a part of the empirical research. The outcome of the research was that the net asset value of the case company is -37 501 euros and the profit value based on financial statements was 313 535 euros. Estimated key ratios showed that the case company profitability and solvency are weak, and liquidity was good after the first financial year. However, after the second year it is only acceptable. The results of this thesis can be used as support in a corporate acquisition....









