Search results for "FINLAND"

Goodwill and Ethics : Evidence from Finland

2019

Goodwill appears as an intangible asset in the parent company balance sheet after purchasing a company, especially with big expectations of growth and synergy. However, there are ethical issues involved in presenting and accounting for goodwill. For example, if the manager pays too much for a company in the hubris of closing a deal in order to obtain his/her bonuses, the excess amount paid can currently be “hidden” into the parent company balance sheet under the name of goodwill. In this paper, we analyse the possible ethical dilemmas of goodwill accounting, valuation, impairments and risks. In particular, we ask, what ethical considerations are related to goodwill accounting, implied by go…

Monimuotoisuuden johtamisen ristiriitaisuus : diskurssianalyysi suomalaisista mediateksteistä

2010

The diversity management paradox – A discourse analysis of Finnish media texts The phenomenon called ‘diversity management’ originating in North America has recently emerged in Europe. Although the importance of a diverse workforce has been emphasised in Finland, research on diversity management has been rather limited. In this study, we examine the discursively constructed meanings of diversity and diversity management in Finnish media texts. On the basis of our analysis, we (re)constructed five discourses for understanding diversity and diversity management. Based on our analysis, we suggest that the significance of the diversity discussion in Finland lies primarily in encouraging busines…

Broadening the Scope of Heritage:

2019

Suomalaisten 4-luokkalaisten lukutaito : PIRLS 2016 -tutkimuksen keskeisiä tuloksia

2018

Joulukuussa 2017 julkaistiin kansainvälisen lasten lukutaitotutkimuksen (PIRLS) tulokset (ks. Leino ym. 2017). PIRLS-tutkimuksessa tarkastellaan 4.-luokkalaisten oppilaiden lukutaitoa ja lukemista monin eri tavoin. Keväällä 2016 hieman alle 5 000 oppilasta osallistui lukutaidon kokeeseen, jossa oppilaat vastasivat kaunokirjallisiin ja tietoteksteihin pohjautuviin tehtäviin. Lisäksi oppilaat täyttivät kyselyn, jonka avulla kerättiin tietoja oppilaiden asenteista, erilaisten tekstien lukemisesta ja oppilaan kotitaustasta. Tämän lisäksi tutkimuksessa oli lasten vanhemmille, opettajille ja koulujen rehtoreille omat kyselynsä, joiden avulla saatiin tietoa oppimisen ympäristöistä sekä resursseist…

1860-nälkäkuolemat : ruoan liian pieni kokonaisvaranto vai sen vino jako?

2019

Introduction to Doctoral Matters

2017

Backcasting for desirable futures in Finnish forest-based firms

2020

Purpose In Finland, new forest-based sector (FBS) businesses are seen as important for the transition to the circular bioeconomy. The purpose of this study is to explore the transition of Finnish FBS companies to new business models. The aim is to understand how FBS companies define their ideal future states and related business models for the year 2030. Design/methodology/approach This study uses thematic interviews with managers from various FBS firms and companies from interfacing sectors. In the interviews, the key idea of backcasting was pursued when respondents discussed the desirable future states of their business. Findings The effort to achieve growth of the business and the appea…

Ahvenkosken sillan väritys historiankirjoituksessa

2021

Swedish Councillors of the Realm, 1523-1680

2017

The database covers the 257 acting councillors who were in office for the period 1523–1680. The information has been collected from various sources: biographical registers and databases, biography collections, lineage databases, and research literature. It consists of data on births, deaths and marriages; dates of appointments; the age when appointed; spouses and their parents; information on family relations inside the Council; and the number of acting councillors per year. The database also shows how many council meetings person has attended between the years 1621 and 1654.

The Peace Treaty of Fredrikshamn and its Aftermath in Sweden and Finland

2010

This article analyses the Peace Treaty of Fredrikshamn (Hamina in Finnish) and its consequences in Sweden and Finland. The Russians set strict preconditions for the commencement of peace negotiations with the Swedes in the summer of 1809. These conditions were realized almost <em>in toto</em> in the final peace treaty, which consisted of just twenty-one articles. In addition to regulations directly related to the ending of hostilities, the main provisions of the agreement entailed huge territorial losses for Sweden, strictly defining the regions it was to cede to Russia, the most important of which was Finland. Sweden was also enjoined to give up its alliance with Britain and to…