Haku
Viitteet 4621-4630 / 5020
Yrityksen raaka-ainevarastonkierto
(Laurea-ammattikorkeakoulu, 2010)
Tämän opinnäytetyön tarkoituksena on tutkia kohdeyrityksen raaka-ainevarastonkiertoa ja siihen liittyviä tekijöitä. Työn tavoitteena oli löytää asioita, jotka olennaisesti vaikuttavat kohdeyrityksen varastonkiertoon. ...
Toimintolaskenta ja työajankäytön seuranta kotihoidossa : Case Vantaan kaupunki
(Laurea-ammattikorkeakoulu, 2010)
Väestön ikääntyminen ja taloudellisen tilanteen heikkeneminen aiheuttavat paineita tuottavuuden nostamiseen kunnallisissa sosiaali- ja terveyspalveluissa. Myös palveluiden ulkoistaminen edellyttää, että oman palvelutuotannon kustannukset ovat...
Activity-based costing and monitoring working-hour usage in home-care services Case study: City of Vantaa The ageing of population and weakened economic situation create pressure to improve the productivity of municipal services in social and health care. The outsourcing of services also requires that the costs of the organization’s own services are known. Activity-based costing is one way to respond to these challenges. Measuring working-hour usage is important with costing especially in the service sector because the major costs are staff costs. The approach of this thesis is a case study and the research subject is the home-care services in the City of Vantaa. The objective of this thesis was to explain how activity-based costing can be utilized with home-care services. The more specific research problems were the present situation of the costing with home-care services in the City of Vantaa, how the working-hours of home-care services staff are divided between different activities and products, how large the proportion of working hours spent on direct nursing with customers is, the effect of the background information on the distribution of working hours and the unit cost of home care service staff in Vantaa. Interviews and a questionnaire were used as the methods of data collection. The present situation of the costing with home-care services in Vantaa was studied by conducting interviews and monitoring of the working hours was executed with the questionnaire. The duration of the monitoring was one week and it was executed in October, week 42. Two districts of Vantaa, Koivukylä and Hakunila, were included in the sample. Currently the costing of home-care services in Vantaa is focused on monitoring the total cost. The cost of one visit is calculated with the marginal costing and the overhead costs are calculated with the absorption costing. The product- or customer-based costs are not usually calculated, because the pricing of home health care is mainly based on the provision of law. The product-based costs are mainly needed when services are sold to another city or when making outsourcing decisions. According to the results of the questionnaire the major part of the working hours in Hakunila and Koivukylä were used with nursing or customer services at home. Planning visits as well as documentation account for nearly 10 per cent and traveling for approximately 15 per cent. Direct nursing accounted for 39 per cent in Hakunila and 62 per cent in Koivukylä. The share of direct nursing was bigger in the morning shift than in the evening shift. There were no differences between different occupational groups according to the thesis results. The biggest unit cost of staff in Hakunila was from the product called Run errands with customer (78 €) and in Koivukylä from Home visit with two nurses (52 €). The lowest costs in Hakunila were from the product called Run errands without customer and Follow-up visit (8 €). In Koivukylä the lowest costs were from First visit (10 €). The differences in unit staff costs are explained mainly by the mean duration of the visits. The outcome of this thesis can be utilized in home-care services organized by the city of Vantaa in planning the work, costing and with outsourcing decisions. The outcome can also be utilized for comparison by other organizations which offer home-care services....
Activity-based costing and monitoring working-hour usage in home-care services Case study: City of Vantaa The ageing of population and weakened economic situation create pressure to improve the productivity of municipal services in social and health care. The outsourcing of services also requires that the costs of the organization’s own services are known. Activity-based costing is one way to respond to these challenges. Measuring working-hour usage is important with costing especially in the service sector because the major costs are staff costs. The approach of this thesis is a case study and the research subject is the home-care services in the City of Vantaa. The objective of this thesis was to explain how activity-based costing can be utilized with home-care services. The more specific research problems were the present situation of the costing with home-care services in the City of Vantaa, how the working-hours of home-care services staff are divided between different activities and products, how large the proportion of working hours spent on direct nursing with customers is, the effect of the background information on the distribution of working hours and the unit cost of home care service staff in Vantaa. Interviews and a questionnaire were used as the methods of data collection. The present situation of the costing with home-care services in Vantaa was studied by conducting interviews and monitoring of the working hours was executed with the questionnaire. The duration of the monitoring was one week and it was executed in October, week 42. Two districts of Vantaa, Koivukylä and Hakunila, were included in the sample. Currently the costing of home-care services in Vantaa is focused on monitoring the total cost. The cost of one visit is calculated with the marginal costing and the overhead costs are calculated with the absorption costing. The product- or customer-based costs are not usually calculated, because the pricing of home health care is mainly based on the provision of law. The product-based costs are mainly needed when services are sold to another city or when making outsourcing decisions. According to the results of the questionnaire the major part of the working hours in Hakunila and Koivukylä were used with nursing or customer services at home. Planning visits as well as documentation account for nearly 10 per cent and traveling for approximately 15 per cent. Direct nursing accounted for 39 per cent in Hakunila and 62 per cent in Koivukylä. The share of direct nursing was bigger in the morning shift than in the evening shift. There were no differences between different occupational groups according to the thesis results. The biggest unit cost of staff in Hakunila was from the product called Run errands with customer (78 €) and in Koivukylä from Home visit with two nurses (52 €). The lowest costs in Hakunila were from the product called Run errands without customer and Follow-up visit (8 €). In Koivukylä the lowest costs were from First visit (10 €). The differences in unit staff costs are explained mainly by the mean duration of the visits. The outcome of this thesis can be utilized in home-care services organized by the city of Vantaa in planning the work, costing and with outsourcing decisions. The outcome can also be utilized for comparison by other organizations which offer home-care services....
Markkinointiviestintäsuunnitelma, case: Wiltrain Consulting Oy
(Laurea-ammattikorkeakoulu, 2010)
Yritykset toimivat jatkuvasti muuttuvassa toimintaympäristössä, jossa kilpailu on kovaa ja asiakkaiden tarpeet ja vaatimukset ovat jatkuvassa muutoksessa. Menestystä tavoittelevien yritysten tulisi panostaa markkinointiin ...
Asunto-osakkeen säilyminen kotina velallisen maksuvaikeustilanteissa
(Laurea-ammattikorkeakoulu, 2010)
tutkitaan, miten velallisen asemaan ja asunnon säilymiseen vaikuttaa se, onko asuntoa hankittaessa otettu henkilökohtaista vakuudellista asuntolainaa luottolaitoksesta vai onko asunnon hankinta rahoitettu asunto-osakkeeseen kohdistuvalla isolla...
Title: Retaining of owner occupancy in case of debtor´s insolvency Year 2010 Pages 47 This scholarly thesis is a legal study. It clarifies if an owner-occupied flat can be preserved as an own home in case of debtor´s insolvency. The aim is to find out how it influences debtors position as an owner of a flat if the owned flat has been bought with a personally secured mortgage from a bank or if there has been a large condominium loan addressed to housing shares instead. Another purpose is to clear up the security arrangements of financing models against the risks and also by the banks´ and the housing companies´ procedures when the apartment owner has payment difficulties but has not yet applied to rescheduling of debts. One further intention is to study how it affects the owner´s position when his home has been taken over by the housing company. The main questions of the thesis are: 1. How are construction companies prepared in the financing models they offer for financial difficulties their residential buyers might face? 2. What will be practical actions to credit institutions like banks, housing managers or debt advisories in the case when a person is not able to pay back the personally secured mortgage to the bank or the condominium payments to housing company? 3. How should the profit of the residence protection part be calculated in the case of rescheduling the debts when there is no protected mortgage but simultaneously a large loan part is addressed to the housing shares, and can an owner-occupied flat be retained as an own home in such a case? Current and accurate information from the basic level of financing models has been acquired by interviewing people from the residential construction field, handlers of bank loan decisions, Keski-Uusimaa area debt advisor and also housing managers, who administrate housing companies that have large condominium loans. Finally, the thesis gives practical recommendations to people operating in this field. Keywords: financing model, mortgages, insolvency, taking over the apartment, debt advice, rescheduling of debts, residence protection part...
Title: Retaining of owner occupancy in case of debtor´s insolvency Year 2010 Pages 47 This scholarly thesis is a legal study. It clarifies if an owner-occupied flat can be preserved as an own home in case of debtor´s insolvency. The aim is to find out how it influences debtors position as an owner of a flat if the owned flat has been bought with a personally secured mortgage from a bank or if there has been a large condominium loan addressed to housing shares instead. Another purpose is to clear up the security arrangements of financing models against the risks and also by the banks´ and the housing companies´ procedures when the apartment owner has payment difficulties but has not yet applied to rescheduling of debts. One further intention is to study how it affects the owner´s position when his home has been taken over by the housing company. The main questions of the thesis are: 1. How are construction companies prepared in the financing models they offer for financial difficulties their residential buyers might face? 2. What will be practical actions to credit institutions like banks, housing managers or debt advisories in the case when a person is not able to pay back the personally secured mortgage to the bank or the condominium payments to housing company? 3. How should the profit of the residence protection part be calculated in the case of rescheduling the debts when there is no protected mortgage but simultaneously a large loan part is addressed to the housing shares, and can an owner-occupied flat be retained as an own home in such a case? Current and accurate information from the basic level of financing models has been acquired by interviewing people from the residential construction field, handlers of bank loan decisions, Keski-Uusimaa area debt advisor and also housing managers, who administrate housing companies that have large condominium loans. Finally, the thesis gives practical recommendations to people operating in this field. Keywords: financing model, mortgages, insolvency, taking over the apartment, debt advice, rescheduling of debts, residence protection part...
Palkanlaskijan ammatillinen osaaminen osaamiskartoitus case: Yritys X
(Laurea-ammattikorkeakoulu, 2010)
Opinnäytetyön aiheena oli laatia osaamiskartoitus Yritys X:n palkanlaskentatiimin palkanlaskijoille. Osaamiskartoituksen tavoitteena oli selvittää ja kuvata tiimin tämän hetkinen osaamisen taso mahdollisimman tarkasti. Osaamiskartoitusta varten...
Professional Knowhow of Calculation of Salaries. Case Company X. The purpose of the thesis was to create a survey of the knowhow for the members of the payroll team in Company X. The goal for this survey was to determine and describe the current quality of knowhow in the payroll team as accurately as possible. For this survey an evaluation form was created for collecting knowhow information which was used to make the knowhow profiles. The thesis was implemented as a project commissioned by Company X. The project phases are described in the thesis, starting with the making of the survey form and ending with the results of the survey. The survey is the first of its kind in the history of Company X. One of the targets of the thesis was to create a working model for doing a knowhow survey in Company X in the future. The knowhow survey form includes three different sections. The first section consists of the descriptions of the skills of a payroll team member which are to be estimated. The second section consists of a more specific description of the skills and the third section consists of the criteria for the evaluation. The knowhow survey was created as a self evaluation method as well as an evaluation conducted by the direct superior. The knowhow survey based on the knowhow survey form was implemented in Company X's payroll team in May of 2010. The participants were asked to give feedback with a separate feedback from concerning the use of the survey form. With the results of this knowhow survey, superiors have better possibilities to plan training needs in the future and make sure that the knowhow skills within the team are on the required level....
Professional Knowhow of Calculation of Salaries. Case Company X. The purpose of the thesis was to create a survey of the knowhow for the members of the payroll team in Company X. The goal for this survey was to determine and describe the current quality of knowhow in the payroll team as accurately as possible. For this survey an evaluation form was created for collecting knowhow information which was used to make the knowhow profiles. The thesis was implemented as a project commissioned by Company X. The project phases are described in the thesis, starting with the making of the survey form and ending with the results of the survey. The survey is the first of its kind in the history of Company X. One of the targets of the thesis was to create a working model for doing a knowhow survey in Company X in the future. The knowhow survey form includes three different sections. The first section consists of the descriptions of the skills of a payroll team member which are to be estimated. The second section consists of a more specific description of the skills and the third section consists of the criteria for the evaluation. The knowhow survey was created as a self evaluation method as well as an evaluation conducted by the direct superior. The knowhow survey based on the knowhow survey form was implemented in Company X's payroll team in May of 2010. The participants were asked to give feedback with a separate feedback from concerning the use of the survey form. With the results of this knowhow survey, superiors have better possibilities to plan training needs in the future and make sure that the knowhow skills within the team are on the required level....
Eläke-Fennian lakiasiain assistentin perehdyttäminen
(Laurea-ammattikorkeakoulu, 2010)
Tämä opinnäytetyö käsittelee Eläke-Fennian lakiasiain assistentin toimenkuvaa ja perehdyttämistä. Lähtökohtana on ollut tarve perehdyttää uusi henkilö lakiasiain assistentin työtehtäviin. Opinnäytetyössä esitellään lakiasiain assistentin...
Pension Fennia’s legal assistant’s orientation This thesis deals with the job description and orientation to Pension Fennia’s legal assistant’s work. The cause to do this thesis was a need to acquaint a new person for legal assistant’s job description. The thesis consists of the assistant’s most important tasks and it also figures the whole job as a part of the organization. The thesis is associated with working life. Pension Fennia hasn’t had simple tutorial guide to assistant’s job description before. The organization noticed a need to develop an orientation system. I got the subject for this thesis during my practical training. The thesis consists of a tutorial guide and a theoretical section. This tutorial guide is made easy and quick to read and it is a good help for the orientation period. The actual theoretical section includes for example legislation. It is meant to work as reading material to basic orientation and the working culture at Pension Fennia. The situation of the orientation was surveyed by an interview. It was used to clarify the thoughts of the present legal assistant’s about the previous orientation. The thesis will introduce a new person to the legal assistant’s work in Pension Fennia’s legal department, because similar written material has not been available before. This thesis is going to function as long term material for orientation for a new person. With small changes the guide can be updated whenever needed....
Pension Fennia’s legal assistant’s orientation This thesis deals with the job description and orientation to Pension Fennia’s legal assistant’s work. The cause to do this thesis was a need to acquaint a new person for legal assistant’s job description. The thesis consists of the assistant’s most important tasks and it also figures the whole job as a part of the organization. The thesis is associated with working life. Pension Fennia hasn’t had simple tutorial guide to assistant’s job description before. The organization noticed a need to develop an orientation system. I got the subject for this thesis during my practical training. The thesis consists of a tutorial guide and a theoretical section. This tutorial guide is made easy and quick to read and it is a good help for the orientation period. The actual theoretical section includes for example legislation. It is meant to work as reading material to basic orientation and the working culture at Pension Fennia. The situation of the orientation was surveyed by an interview. It was used to clarify the thoughts of the present legal assistant’s about the previous orientation. The thesis will introduce a new person to the legal assistant’s work in Pension Fennia’s legal department, because similar written material has not been available before. This thesis is going to function as long term material for orientation for a new person. With small changes the guide can be updated whenever needed....
Sosiaalisen median hyödyntäminen Laurea Lohjan markkinoinnissa
(Laurea-ammattikorkeakoulu, 2010)
Opinnäytetyön tavoite oli tutkia sitä, miten Laurea Lohja voi markkinoinnissaan hyödyntää sosiaalista mediaa ja sen tarjoamia mahdollisuuksia. Tutkimuksessa keskeisintä oli selvittää sosiaalisen median nykytila Laureassa ...
Suomalaisten rahastoyhtiöiden hallinnoimien Suomi- ja Intia-rahastojen tutkimus
(Laurea-ammattikorkeakoulu, 2010)
Työssä tutkitaan kolmen suomalaisen rahastoyhtiön tuotteina lähes identtisten sijoitusrahastojen bruttovuosituottoja ja rahastoyhtiöiden perimiä hallinnollisia kustannuksia taantuman aikaisella syklillä. Tutkimuksessa on mukana Suomen ja Intian arvopaperimarkkinoille varansa sijoittavia osakerahastoja joiden hallinnoinnista vastaavat OP-Rahastoyhtiö Oy, Nordea Rahastoyhtiö Suomi Oy sekä ja FIM Varainhoito Oy. Lisäksi tutkimus ottaa kantaa Suomen ja Intian talousalueiden kehitykseen ja eroavaisuuksiin. Tutkittavat rahastot ovat helposti kuluttajien tavoitettavissa johtuen rahastoja hallinnoivien yhtiöiden kokonaisvaltaisesta liiketoiminnan luonteesta pankki- ja rahoitussektorilla.
Tutkimusperiodi on rajattu vuosien 2005-2009 väliselle syklille, jonka aikana koettiin maailmantaloudessa merkittäviä muutoksia. Tutkimuksen lähtöhypoteesina on, ettei tuotteina lä-hes identtisten sijoitusrahastojen vuosituotoissa tai hallinnoinnista perittävissä palkkioissa ole merkittäviä eroja. Hypoteesia on testattu tutkimalla rahastojen bruttovuosituottoja vertailuindeksejä vastaan ja keskenään tilastollista havainnointia hyödyntäen sekä rahastoyhtiöiden perimiä hallinnointipalkkioita vertailemalla. Lisäksi tutkimus havainnollistaa syitä Suomen ja Intian talousalueelle varansa sijoittavien osakesijoitusrahastojen tuotonkehityksen eroavaisuuksissa.
Tutkimusaineisto perustuu rahastoyhtiöiden rahastoesitteissä ja kuukausikatsauksissa ilmoitettuihin avainlukuihin ja tunnuslukuihin. Tutkimusaineiston empiriaosuus on rakennettu analysoitavaan muotoon Mircrosoft Excelin pivot-ominaisuuksia hyödyntäen. Tutkimusmenetelmä oli osittain kvalitatiivinen eli laadullinen tutkimus sekä osittain kvantitatiivinen eli määrällinen tutkimus. Tutkimuksen tuloksilla on arvoa tavallisen asiakkaan aspektista rahastojen tuottoja ja kuluja tarkasteltaessa. Tutkimus auttaa ymmärtämään monella tapaa identtisten osakesijoitusrahastojen eroavaisuuksia tuotteina. Empiirisen tutkimuksen tulokset ovat käytetyn tutkimusaineiston absoluuttisuudesta johtuen johdonmukaisia. Kirjoitin opinnäytetyöni tästä aiheesta, koska halusin tutkia Suomen ja Intian markkinoiden eroavaisuuksia ja näille markkinoille varansa sijoittavien rahastojen eroavaisuuksia vuotuisissa tuotoissa....
to be analyzed. The third part includes research and conclusions. Analyses and results of this thesis provide information about differences in the calendar year returns and management fees of the funds which are investing in Finnish and Indian stock markets....
to be analyzed. The third part includes research and conclusions. Analyses and results of this thesis provide information about differences in the calendar year returns and management fees of the funds which are investing in Finnish and Indian stock markets....
Yrityksen arvon määrittäminen : - Case UPM Kymmene Oyj
(Laurea-ammattikorkeakoulu, 2010)
tutustutaan arvonmäärityksen teoriaan. Käyn läpi arvonmääritysprosessin, jota aion soveltaa soveltavassa osassa ja kerron pääoman tuottovaatimuksesta sekä siitä kuinka se määritellään. Käyn myös läpi, minkälaisia ovat ne kaksi mallia, joiden avulla pyrin...
Company Valuation – Case UPM Kymmene Plc The topic of this thesis is the valuation of a company. Valuation is considered from a shareholder´s viewpoint and determining the real value of the case company UPM-Kymmene Plc is attempted. First the theory of valuation is examined. The valuation process which is later used in valuing the case company is presented and calculating the required rate of return is explained. Two valuation models which are used in calculating the value of the stock, the free cash flow model and the discounted dividend model are also introduced. After this the focus moves to the case company. Its strategy, risks and all the important sectors of the business are inspected, and an analysis of each sector is presented. Also the growth and profitability of the company are examined. In valuing a company, future forecasting plays an important part and the information about the company is presented from this point of view. The result of the valuation process is that UPM is at present undervalued. With the free cash flow model the calculated price of the stock is 14.65 euros, and with the dividend discount model the price is 11.93 euros. All the calculations are made with Microsoft Excel, and sources used are literature about the topic and appropriate internet sources....
Company Valuation – Case UPM Kymmene Plc The topic of this thesis is the valuation of a company. Valuation is considered from a shareholder´s viewpoint and determining the real value of the case company UPM-Kymmene Plc is attempted. First the theory of valuation is examined. The valuation process which is later used in valuing the case company is presented and calculating the required rate of return is explained. Two valuation models which are used in calculating the value of the stock, the free cash flow model and the discounted dividend model are also introduced. After this the focus moves to the case company. Its strategy, risks and all the important sectors of the business are inspected, and an analysis of each sector is presented. Also the growth and profitability of the company are examined. In valuing a company, future forecasting plays an important part and the information about the company is presented from this point of view. The result of the valuation process is that UPM is at present undervalued. With the free cash flow model the calculated price of the stock is 14.65 euros, and with the dividend discount model the price is 11.93 euros. All the calculations are made with Microsoft Excel, and sources used are literature about the topic and appropriate internet sources....
Asiakastyytyväisyystutkimuksen hyödyntäminen asiakaspalvelun kehittämisessä - case Tekniset Rajala
(Laurea-ammattikorkeakoulu, 2010)
Tämän opinnäytetyön tavoitteena on selvittää, kuinka tyytyväisiä Tekniset Rajalan asiakkaat ovat liikkeen palveluihin. Tutkimuksesta saatujen tulosten perusteella tuotetaan Tekniset Rajalalle tietoa, jonka avulla yritys ...









