Haku
Viitteet 4631-4640 / 5020
Venäläisen ja länsimaalaisen kirjanpidon eroavaisuudet konsernitilinpäätöksessä
(Laurea-ammattikorkeakoulu, 2010)
Tämän opinnäytetyön tavoitteena on selvittää suomalaisen ja venäläisen kirjanpidon ominaisimmat eroavaisuudet konsernitilinpäätöksen laadinnassa. Työssä käsitellään konsernitilinpäätöksen laatimista suomalaisen lainsäädännön, sekä kansainvälisten...
Differences between Russian and finnish accounting The aim of this diploma is to tell about differences between Russian and finnish ac-counting methods. And this diploma will also tell you about problems that finnish con-cern may have when it have subsidiaries in Russia. In this study is also told about Rus-sian accounting and its differences towards finnish acconting. The theoretical section of diploma was comprised Finnish and Russian accounting laws. The diploma was divided in two sections. First part was descriped about concern and concern balance sheet and second part was told about problems which may consern have when it do its concern balance sheet. I carried out this research by doing interviews in finnish concern Lassila & Tikanoja Oyj. Lassila & Tikanoja have four sub-sidiary in Russian and it have confront problems in Russian accounting and concern accounting. The interview and all other research showed that there are lots of differences between Russian and finnish accounting politics. Greatest difference was that in Russia ac-counting in very much based on taxation and other authority rules. Russian authorities are trying to set their laws closer to western accounting laws....
Differences between Russian and finnish accounting The aim of this diploma is to tell about differences between Russian and finnish ac-counting methods. And this diploma will also tell you about problems that finnish con-cern may have when it have subsidiaries in Russia. In this study is also told about Rus-sian accounting and its differences towards finnish acconting. The theoretical section of diploma was comprised Finnish and Russian accounting laws. The diploma was divided in two sections. First part was descriped about concern and concern balance sheet and second part was told about problems which may consern have when it do its concern balance sheet. I carried out this research by doing interviews in finnish concern Lassila & Tikanoja Oyj. Lassila & Tikanoja have four sub-sidiary in Russian and it have confront problems in Russian accounting and concern accounting. The interview and all other research showed that there are lots of differences between Russian and finnish accounting politics. Greatest difference was that in Russia ac-counting in very much based on taxation and other authority rules. Russian authorities are trying to set their laws closer to western accounting laws....
Verkkopankkiluotot ja niiden käsittelyn kehittäminen - case Rahoitusyhtiö
(Laurea-ammattikorkeakoulu, 2010)
, sillä opinnäytetyö tuo Rahoitusyhtiölle vain esille erilaisia näkökulmia ja kehitysehdotuksia itse verkkopankkiluottoprosessiin. On Rahoitusyhtiön oma asia päättää, kuinka he ottavat opinnäytteessä julkituodut kehityskohdat vastaan koskien konkreettista...
. There are no estimates of costs, because the subcontracting costs are not known. The main source of this thesis is the writer’s personal experience of the work. The management, development unit and some working colleagues all participated in the process by giving...
. There are no estimates of costs, because the subcontracting costs are not known. The main source of this thesis is the writer’s personal experience of the work. The management, development unit and some working colleagues all participated in the process by giving...
Tampereen työ- ja elinkeinotoimiston matka oppivaksi organisaatioksi
(Laurea-ammattikorkeakoulu, 2010)
Opinnäytetyön tarkoitus oli tehdä Tampereen työ- ja elinkeinotoimistolle perustellut toimenpiteet siitä, miten ja millä alueilla se voisi kehittää toimintaansa matkallaan oppivaksi organisaatioksi. Tampereen työ- ja elinkeinotoimisto aloitti...
, mentoring and benchmarking, clear needs and requirements to increase the know how in changing business environment, open discussion, management, development and monitoring of teamwork and well-being at work. The test for a learning organization shall...
, mentoring and benchmarking, clear needs and requirements to increase the know how in changing business environment, open discussion, management, development and monitoring of teamwork and well-being at work. The test for a learning organization shall...
Arvonmääritys Checkpoint Systems Finland Oy
(Laurea-ammattikorkeakoulu, 2010)
Arvonmääritys Checkpoint Systems Finland Oy
Opinnäytetyön tarkoituksena on selvittää arvonmääritystekniikoita ja tehdä arvonmääritys case-yritys Checkpoint Systems Finland Oy:stä. Opinnäytetyö tehtiin yhteistyössä ...
Sähköiset taloushallintojärjestelmät : Case: Pretax Uusimaa Oy
(Laurea-ammattikorkeakoulu, 2010)
Suomessa sähköistä taloushallintoa on voitu toteuttaa vuodesta 1997 lähtien, jolloin nykyinen kirjanpitolaki säädettiin.
Opinnäytetyön päätavoitteena selvitettiin, mitä kaikkia taloushallinnon osa-alueita on mahdollista toteuttaa sähköisesti ja...
Electronic Financial Management, Case: Pretax Uusimaa Oy Electronic Financial Management has been in use in Finland since 1997, when the current Bookkeeping Act was made. The main aim of the thesis was to find out what kind of sectors...
Electronic Financial Management, Case: Pretax Uusimaa Oy Electronic Financial Management has been in use in Finland since 1997, when the current Bookkeeping Act was made. The main aim of the thesis was to find out what kind of sectors...
Laadunseurannan kehittäminen SOK Palveluässän palkkahallinnossa
(Laurea-ammattikorkeakoulu, 2010)
Laadun merkitys yritysten toiminnassa on kasvanut vuosien mittaan. Laatujohtamisen ja laadunseurannan avulla on mahdollista kehittää yrityksen toimintaa asiakasystävällisempään ja tehokkaampaan suuntaan. Laatua ja laatupoikkeamia seuraamalla...
The significance of quality has grown in the operations of companies over the years. Using quality management and quality control it is possible to develop the operations of a company towards a more customer friendly and effective direction. Following the quality and the defects of quality it enables to intervene in the problems of processes and then it is easier to find solutions to the problems. The objective of this thesis is to establish the current actions of quality control made in SOK Palveluässä payroll computation. The purpose is to discover what is good in the quality control and what are the biggest problems of development. This thesis tries to discover how quality control acts as a tool, how quality control has been put to good use and what are quality control’s biggest purposes of development. This investigation has been conducted using the qualitative research method. For the investigation six people from SOK Palveluässä payroll computation were interviewed. In addition to interviews an electronic survey was sent to nine representatives of customer companies. With the help of research the personnel’s and customers’ experiences of the quality control as a part of the action processes were detailed and the current situation of the quality control as a part of action became clear. The theoretical frame of reference of the study is based on many sources about quality management and the processes of companies. The workers are mostly satisfied with the quality control both in payroll computation and in the customer companies. The quality control has already reduced the number of deviations in quality caused by the accountants and superiors in customer companies but there is still plenty of work to do to minimize the number of them. In the payroll computation the quality control’s purpose and significance for the action of the whole company should be discussed more often than it is now. For the motivation of accountants it is important that they understand the importance of their work and are included in developing the processes of payroll computation to decrease the number of deviations in quality. In the customer companies the personnel emphasized solution-centred quality control instead of problemcentred quality control. The quality control should be used more actively for searching for the solutions to the problems that have appeared. It is considered a good practice to discuss the quality control together at customer meetings where it is possible to ask further questions about quality control and the deviations in quality. The customer companies still have matters to develop in making good use of quality control for guiding and educating the superiors. According to the survey the quality control has not been made use of in developing the quality of the personnel management work as well as it could be. The quality control is going to be used in both payroll computation and customer companies in developing every action as much as possible....
The significance of quality has grown in the operations of companies over the years. Using quality management and quality control it is possible to develop the operations of a company towards a more customer friendly and effective direction. Following the quality and the defects of quality it enables to intervene in the problems of processes and then it is easier to find solutions to the problems. The objective of this thesis is to establish the current actions of quality control made in SOK Palveluässä payroll computation. The purpose is to discover what is good in the quality control and what are the biggest problems of development. This thesis tries to discover how quality control acts as a tool, how quality control has been put to good use and what are quality control’s biggest purposes of development. This investigation has been conducted using the qualitative research method. For the investigation six people from SOK Palveluässä payroll computation were interviewed. In addition to interviews an electronic survey was sent to nine representatives of customer companies. With the help of research the personnel’s and customers’ experiences of the quality control as a part of the action processes were detailed and the current situation of the quality control as a part of action became clear. The theoretical frame of reference of the study is based on many sources about quality management and the processes of companies. The workers are mostly satisfied with the quality control both in payroll computation and in the customer companies. The quality control has already reduced the number of deviations in quality caused by the accountants and superiors in customer companies but there is still plenty of work to do to minimize the number of them. In the payroll computation the quality control’s purpose and significance for the action of the whole company should be discussed more often than it is now. For the motivation of accountants it is important that they understand the importance of their work and are included in developing the processes of payroll computation to decrease the number of deviations in quality. In the customer companies the personnel emphasized solution-centred quality control instead of problemcentred quality control. The quality control should be used more actively for searching for the solutions to the problems that have appeared. It is considered a good practice to discuss the quality control together at customer meetings where it is possible to ask further questions about quality control and the deviations in quality. The customer companies still have matters to develop in making good use of quality control for guiding and educating the superiors. According to the survey the quality control has not been made use of in developing the quality of the personnel management work as well as it could be. The quality control is going to be used in both payroll computation and customer companies in developing every action as much as possible....
Koirien värigeenitestin hinta kotimaan markkinoilla
(Laurea-ammattikorkeakoulu, 2010)
Koirien geeniperimän selvittyä on koirien geenien tutkimus lisääntynyt merkittävästi. Väri-geenitestillä voidaan selvittää värien perimä. Testi ei ole pakollinen koirille, mutta sen avulla koiranomistajat pystyvät varmentumaan koirien rodullisesta puhtaudesta. Missään suomalaisessa laboratoriossa ei tällä hetkellä tehdä koirien värigeenitestiä. Opinnäytetyön toimeksiantaja suunnittelee ottavansa testin tuotevalikoimaansa.
Opinnäytetyön tarkoituksena on määrittää oikea hinta koirien värigeenitestille. Tämä antaa toimeksiantajalle lisätietoja värigeenitestin markkinoinnin aloittamisesta.
Tähän opinnäytetyöhön sisältyy teoreettinen viitekehys, joka on rakennettu marketmixin 4P:n mallin mukaan. Opinnäytetyössä käsitellään hintaa (Price), tuotetta (Product), menekinedistämistä (Promotin) sekä saatavuutta (Place). Opinnäytetyössä on pyritty 4P:n mallin mukaisesti luomaan tuotteesta asiakkaan näkökulmasta mahdollisimman mielenkiintoinen. Työssä käsitellään myös markkinoita ja niiden segmentointia.
Opinnäytetyön tutkimus on kvalitatiivinen ja tutkimusmenetelmänä käytettiin conjoint –analyysia. Conjoint –analyysin avulla on selvitetty, mikä on asiakkaiden mielestä sopivin hinta. Analyysillä on myös pyritty selvittämään tuotteen paras ominaisuuksien yhdistelmä.
Tutkimustuloksista ilmeni, että hintaan vaikuttavat tekijät poikkesivat siitä, mitä ennakkoon odotettiin. Tutkimustulosten perusteella voidaan päätellä koirien värigeenitestin hintaluokka. Vastaajat kokivat saavansa tuotteesta eniten hyötyä, jos tuote on luotettava. Kotimaisuudella ja testien nopeudella ei ollut merkittävää vaikutusta tuotteen hintaodotuksiin. Tuotteen oikea hinta peilattuna hyötyyn ja luotettavuuteen vastaajien mielestä antoi oikeaksi hinnaksi 30 euroa. Kuitenkin luotettavasta testistä oltiin valmiita maksamaan noin 90 euroa....
P model. According to the model marketing actions should combine four essential elements: Price, Product, Promotion and Place. With the help of the 4P model this thesis suggests features that would make the coat color test as appealing as possible...
P model. According to the model marketing actions should combine four essential elements: Price, Product, Promotion and Place. With the help of the 4P model this thesis suggests features that would make the coat color test as appealing as possible...
Luotonhallinta ja luotonvalvonta Yritys X Oy:ssä
(Laurea-ammattikorkeakoulu, 2010)
Opinnäytetyön tarkoituksena oli perehtyä luotonhallintaan ja luotonvalvontaan Yritys X Oy:ssä. Tavoitteena oli Yritys X Oy:n luotonvalvonnan tehtävien avaaminen. Työn päämääränä oli tarjota selkeä ja tiivis katsaus ...
Suomesta Sloveniaan harjoitettavaan vientiin liittyvien riskien arviointi
(Laurea-ammattikorkeakoulu, 2010)
Opinnäytetyön tavoitteena oli selvittää Sloveniaan vientiin liittyviä riskejä. Tarkemmin asiaa tarkasteltiin viennissä ja Sloveniassa esiintyvien, liiketoimintaa uhkaavien riskien näkökulmasta. Tutkimuksella haluttiin tuoda esille kaikkein...
Assessing the Risks. CASE: Importing from Finland to Slovenia The purpose of this Bachelor’s study was to determine some risks associated with international trade. The primary goal of the study was to find out what kind of risks occurs mainly in those Finnish companies which are exporting to the Republic of Slovenia. The aim was to bring out the most likely risks in Slovenia, compared to the general risks of international trade. The authors carried out this study as a practical thesis work referring to books related to in-ternational trade, risks in Slovenia and exporting, different kind of articles and material found on the Internet. The study was based on qualitative methods carried out in different shapes and interviews. The main emphasis of the interview was on a Finnish high technology company, Tamtron Systems Ltd. Representatives of Nordea bank, Finpro and Finnvera experts as well as several other high technology companies’ were also interviewed. The study revealed that while Slovenia belongs to the European Union, there are no high risks in international trade. We must take into account such factors as the location that exposes the earthquakes, and floods as well as tax-related issues. During the study it was emphasized that in international trade, no matter what country is concerned, an attempt to do the groundwork meticulously and explore the area and its working practices in advance are of the essence....
Assessing the Risks. CASE: Importing from Finland to Slovenia The purpose of this Bachelor’s study was to determine some risks associated with international trade. The primary goal of the study was to find out what kind of risks occurs mainly in those Finnish companies which are exporting to the Republic of Slovenia. The aim was to bring out the most likely risks in Slovenia, compared to the general risks of international trade. The authors carried out this study as a practical thesis work referring to books related to in-ternational trade, risks in Slovenia and exporting, different kind of articles and material found on the Internet. The study was based on qualitative methods carried out in different shapes and interviews. The main emphasis of the interview was on a Finnish high technology company, Tamtron Systems Ltd. Representatives of Nordea bank, Finpro and Finnvera experts as well as several other high technology companies’ were also interviewed. The study revealed that while Slovenia belongs to the European Union, there are no high risks in international trade. We must take into account such factors as the location that exposes the earthquakes, and floods as well as tax-related issues. During the study it was emphasized that in international trade, no matter what country is concerned, an attempt to do the groundwork meticulously and explore the area and its working practices in advance are of the essence....
Imagotutkimus
(Laurea-ammattikorkeakoulu, 2010)
parantamiseen. Tutkimuksessa selvitettiin, miten hyvin sähkötyökalujen loppukäyttäjät ovat nähneet Makitan mainontaa. Lisäksi tutkimuksessa selvitettiin, mitä mieltä asiakkaat ovat Makitan tarjoamista tuotteista ja palveluista. Opinnäytetyössä tutkittiin...
Image research The main subject of this Bachelor’s study was to study Makita’s image from the customers’ point of view. One objective was to find out the possible weaknesses of Makita’s operations, so the company could focus on improving and fixing these shortages in the future. The research also researched how extensively the end users have seen Makita’s advertising. The main target of the research was to examine what customers think about Makita’s products and services. The study also concentrated on researching how often customers visited Makita’s website and what was their opinion on it. The theoretical part of the research consists of brand, image and marketing communication theories. The meaning of these terms in entrepreneurship is explained on the theoretical part. The target group in the research part of this thesis was the end users. The research was executed on the Tools on the Road tour and at construction sites during March and April 2010. The research was executed as quantitative research. Questionnaire, which included fourteen questions, was created for this research. Questions were related to customers’ opinions about Makita’s advertising, products and services. Questionnaire included also two open-ended questions, which customers could answer freely. The questions of the questionnaire were developed in cooperation with Makita’s management personnel. A benchmarking method was also used to chart competitors’ strengths. The results of the study were analysed with the MS Excel program and were positive. The results showed that Makita’s brand is well known and customers are very satisfied with Makita’s products and services....
Image research The main subject of this Bachelor’s study was to study Makita’s image from the customers’ point of view. One objective was to find out the possible weaknesses of Makita’s operations, so the company could focus on improving and fixing these shortages in the future. The research also researched how extensively the end users have seen Makita’s advertising. The main target of the research was to examine what customers think about Makita’s products and services. The study also concentrated on researching how often customers visited Makita’s website and what was their opinion on it. The theoretical part of the research consists of brand, image and marketing communication theories. The meaning of these terms in entrepreneurship is explained on the theoretical part. The target group in the research part of this thesis was the end users. The research was executed on the Tools on the Road tour and at construction sites during March and April 2010. The research was executed as quantitative research. Questionnaire, which included fourteen questions, was created for this research. Questions were related to customers’ opinions about Makita’s advertising, products and services. Questionnaire included also two open-ended questions, which customers could answer freely. The questions of the questionnaire were developed in cooperation with Makita’s management personnel. A benchmarking method was also used to chart competitors’ strengths. The results of the study were analysed with the MS Excel program and were positive. The results showed that Makita’s brand is well known and customers are very satisfied with Makita’s products and services....









