Search results for "kustannukset"
showing 10 items of 48 documents
Cost-efficiency assessments of marine monitoring methods lack rigor—a systematic mapping of literature and an end-user view on optimal cost-efficienc…
2021
Global deterioration of marine ecosystems, together with increasing pressure to use them, has created a demand for new, more efficient and cost-efficient monitoring tools that enable assessing changes in the status of marine ecosystems. However, demonstrating the cost-efficiency of a monitoring method is not straightforward as there are no generally applicable guidelines. Our study provides a systematic literature mapping of methods and criteria that have been proposed or used since the year 2000 to evaluate the cost-efficiency of marine monitoring methods. We aimed to investigate these methods but discovered that examples of actual cost-efficiency assessments in literature were rare, contr…
Impact of accounting process characteristics on accounting outsourcing - Comparison of users and non-users of cloud-based accounting information syst…
2019
Article In Press The article of record as published may be found at https://doi.org/10.1016/j.accinf.2019.06.002 Prior literature informs us that a company's decision to outsource a business process depends on process characteristics such as how frequently the process is performed or how specific the assets required by the process are. In this article, we compare the effects of accounting process characteristics on outsourcing decisions across users of traditional and cloud-based accounting information systems (AIS). By focusing on outsourcing of accounting processes among small and medium sized enterprises, we investigate the effect of five business process characteristics (frequency, huma…
Role of Data Communications in Hybrid Cloud Costs
2011
Rapid adoption of cloud services in recent years has been driven by multiple factors, such as faster time-to-market and improved scalability enabled by public cloud infrastructure. Hybrid clouds, combining the in-house capacities with on-demand capacity of public clouds, achieve both the increased utilization rate of the in-house infrastructure and the limited use of more expensive public cloud, thereby lowering the total costs for the cloud user. In this paper, an analytical model of hybrid cloud costs is introduced, wherein the costs of computing and data communication are taken into account. Using this model, the costefficient division of the computing capacity between the private and th…
Bioflocculation of Euglena gracilis via direct application of fungal filaments: a rapid harvesting method
2021
Funding Information: Special thanks to the US Agricultural Research Service for the provision of fungal strains. Thanks also to Dr Marilyn Wiebe (Technical Research Centre of Finland) for her expert advice on fungi and Johanna Oja for her technical help. This research was enabled by funding from The Land and Water Technology Foundation, The Finnish Cultural Foundation, and The Finnish Foundation for Technology Promotion. Publisher Copyright: © 2021, The Author(s). The high cost and environmental impact of traditional microalgal harvesting methods limit commercialization of microalgal biomass. Fungal bioflocculation of microalgae is a promising low-cost, eco-friendly method but the range of …
Cancer costs and outcomes for common cancer sites in the Finnish population between 2009–2014
2018
The cost of cancer and outcomes of cancer care have been discussed a lot since cancer represents 3-6% of total healthcare costs and cost estimations have indicated growing costs. There are studies considering the cost of all cancers, but studies focusing on the cost of disease and outcomes in most common cancer sites are limited. The objective of this study was to analyze the development of the costs and outcomes in Finland between 2009 and 2014 per cancer site.The National cost, episode and outcomes data were obtained from the National register databases based on International Statistical Classification of Diseases (ICD)-10 diagnosis codes. Cost data included both the direct and indirect c…
Julkisen sektorin palveluprosessit kevyiksi lean-tuotantomalleilla - mutta kevyttuotteet eivät aina laihduta?
2019
Reaalisten yksikkötyökustannusten kehitys ja siihen vaikuttavat tekijät Suomessa ja Ruotsissa
2016
Artikkelissa tarkastellaan toimialojen reaalisten yksikkötyökustannusten, eli työn kannattavuuden, makro- ja mikrotekijöitä Suomen ja Ruotsin tehdasteollisuuden ja yksityisten palvelujen aloilla vuosina 1995–2014. Makrotekijöitä ovat työn tuottavuus, työn hinta ja arvonlisäyksen hinta. Mikrotekijöitä ovat jatkavissa yrityksissä tapahtunut muutos, jatkavien yritysten välillä tapahtunut työpaikkarakenteiden muutos sekä yritysten vaihtuvuus yritysten markkinoille tulon ja markkinoilta poistumisen välityksellä. Välineenä käytetään yritysaineistoja, jotka kattavat periaatteessa koko yritystoiminnan ja toimialamuutosten mikrotason hajotelmia. Tulosten mukaan yritysdynamiikalla on merkittävä posit…
An economic perspective on crime, its costs, crime fighting and rehabilitation efforts
2010
This study will examine the economic issues surrounding crime and reintegration measures aimed at prisoners, particularly but not exclusively in Germany. To do so it will be necessary to give an overview about the crime and crime-fighting situation in Germany. The focus is on violent and street crime. White collar crime will be mentioned only briefly. The starting point will be to examine the cost of crime and the problems concerning its measurement. These include for example the economic costs of murder or the largely ignored cost of rehabilitating the victims of crimes such as rape. They often suffer from severe trauma. Further it will prove necessary to add the indirect, immaterial costs…
Arviointitutkimus vaihtoehtolaskelmien riittävyydestä palvelusetelin käyttöönotossa : case: Helsingin kaupungin vanhusten palveluasuminen
2013
Tässä tutkimuksessa tarkastellaan palvelusetelin käyttöönoton päätöksentekotilanteen vaihtoehtolaskelmia ja arvioidaan niiden riittävyyttä. Kohteena ovat sellaiset vaihtoehtolaskelmat, jotka osoittavat palvelusetelitoimintatavan edulliseksi toimintatavaksi. Tutkimustietoa ei ole siitä, millaisin vaihtoehtolaskelmin palvelusetelin käyttöönottoa on tarkalleen ottaen perusteltu tai kuinka riittäviä nämä laskelmat ovat. Case-kohteena on Helsingin kaupungin vanhusten palveluasumisen palvelusetelin käyttöönotto ja siihen liittyvän kokeilujakson päätöksentekomateriaalit ja selvitykset. Riittävyyttä arvioidaan tarkastellen kustannuslaskelmien näkyviä ja näkymättömiä kustannuksia teoreettiselta kann…