Search results for "kustannus"
showing 10 items of 63 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…
Precision, Applicability, and Economic Implications: A Comparison of Alternative Biodiversity Offset Indexes
2021
AbstractThe rates of ecosystem degradation and biodiversity loss are alarming and current conservation efforts are not sufficient to stop them. The need for new tools is urgent. One approach is biodiversity offsetting: a developer causing habitat degradation provides an improvement in biodiversity so that the lost ecological value is compensated for. Accurate and ecologically meaningful measurement of losses and estimation of gains are essential in reaching the no net loss goal or any other desired outcome of biodiversity offsetting. The chosen calculation method strongly influences biodiversity outcomes. We compare a multiplicative method, which is based on a habitat condition index develo…
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…
Quality management in the public sector accounting department - (un)avoidable quality costs and unlikely financial impacts
2017
This paper investigates the nature of quality costs and the likelihood of their having financial impacts in the public sector. An illustrative quality development case project in an accounting department of a Finnish city administration is presented. The empirical data includes answers to a qualitative project question sheet, workshop material and participative observation. Quality problems are classified according to their quality cost category and the extent to which they are avoidable. Some of the quality costs proved unavoidable and some are likely to lack financial impact, exhibiting sticky cost behaviour. The study indicates that certain prevention and appraisal costs in the public se…
Jyväskylän yliopiston kustannustoiminta vuonna 2000
2001
Recommendations for design and analysis of health examination surveys under selective non-participation
2019
Background The decreasing participation rates and selective non-participation peril the representativeness of health examination surveys (HESs). Methods Finnish HESs conducted in 1972–2012 are used to demonstrate that survey participation rates can be enhanced with well-planned recruitment procedures and auxiliary information about survey non-participants can be used to reduce selection bias. Results Experiments incorporated to pilot surveys and experience from previously conducted surveys lead to practical improvements. For example, SMS reminders were taken as a routine procedure to the Finnish HESs after testing their effect on a pilot study and finding them as a cost-effective way to inc…
Kuka on Judith Schalansky?
2020
Kultahippuja laskentatoimen takamailta : professori Aila Virtanen 60 vuotta
2013
Kustannuslaskenta ja avoin hinnoittelu lisäarvoa tuottavana palveluna molemmin puolin monopolistisessa partnerisuhteessa
2017
Tässä tutkimuksessa toteutetaan, mitataan, tarkastellaan ja arvioidaan toimintolaskentaa ja kustannuksiin perustuvaa kokonaan nimikekohtaisesti avointa hinnoittelupolitiikkaa lisäarvoa tuovana palveluna pitkäaikaisissa liiketoimintasuhteissa. Tutkimuksen pohjaksi rakennetaan laaja-alaisesti sovellettavaa teoriaa niin toimintolaskennasta, liikeaika-analyyseistä, verkostoteoriasta kuin peliteoriastakin. Case-tutkimuksen käytännön osuudessa analysoidaan, mitä haasteita on toimintolaskennan toteutuksessa ja sen pohjalle perustuvan hinnoittelumallin luonnissa ja sopimisessa, millaisia pitkän ja lyhyen aikavälin haasteita ja intressiristiriitoja malleihin helposti sisältyy sekä esitetään, miten j…