Tullaustietojen haku Motoral Oy:n ostoprosessin kehittämiseksi

Suomessa maahantuontia harjoittavan yrityksen on oltava tietoinen maahantuotaviin tavaroihin kohdistuvista tuontitulleista ja rajoituksista. Tuontitullit kohdistuvat EU:n ulkopuolelta tuleviin tuotteisiin, sillä EU:n sisäinen kaupankäynti on tullitonta. Maahantuontitavaroille on olemassa tullinimikejärjestelmä, jonka avulla tavarat voidaan luokitella. Tämä opinnäytetyö on toiminnallinen projekti, jonka tarkoituksena on kehittää toimeksiantajayritys Motoral Oy:n EU:n ulkopuolelta hankittavien tuotteiden maahantuontiprosessia. Projektissa tuotetaan Excel-muotoinen taulukko, johon kerätään muun muassa yrityksen maahantuontituotteita vastaavat tullinimikkeet, tullinimikkeiden tavarankuvaukset sekä tullinimikkeitä vastaavien tullikustannusten määrät. Työn tavoitteena on tehostaa Motoral Oy:n maahantuontiprosessia korvaamalla manuaalisesti tehtävää työtä automatisaatiolla. Työn teoriaosuudessa tarkastellaan maahantuontia, huolintaa sekä tuontituotteiden tullaukseen liittyviä käytäntöjä ja termejä. Maahantuontiin liittyvä arvonlisäverotus on rajattu työn ulkopuolelle. Lisäksi teoriaosuus sisältää luvun, jossa syvennytään Visual Basic for Applications (VBA) -ohjelmointikieleen. Työn näkökulma on vahvasti VBA ohjelmoinnissa. Projektin eli työn toiminnallisen osuuden päätehtävä eli tiedon haku suoritetaan VBAohjelmointikielellä tehtyä ohjelmaa käyttäen. Ennen tiedon hakua suoritetaan yrityksen käyttämien tullinimikkeiden ja tavarantoimittajien analyysit, joiden tarkoituksena on päivittää yrityksen tietoja. Tiedon haun jälkeen analysoidaan vielä haettujen tietojen hyödyllisyyttä yritykselle tulevaisuudessa. Valmis työ oli onnistunut ja toimeksiantajalle saatiin tuotettua halutut tiedot sisältävä Excel-muotoinen taulukko

Shame and Sense

In this paper I discuss shame and its connection to sense, the self, and public interaction. I take aim, in particular, at the account of shame put forth by David Velleman in his essay, “The Genesis of Shame.” His account is not only conceptually problematic, but it threatens to eclipse the bones and blood of humanity with the anesthesia of ahistorical intellectualism. Shame is a matter of taste and feeling that is concerned with that part of humanity that presents itself through the humanity of others around us. Throughout the paper I balance my critique of Velleman, which I see as symptomatic of modern liberal individualism, with other pictures of man as found in ancient Greek literature. Our sense of shame, in the end, is our sense of humanity

Agricultural policy implications of biotechnology

Advances in genetic engineering involve more than scientific breakthroughs. Potential economic effects - some possibly undesirable - also need to be considered.biotechnology; agricultural commodities; agricultural policy

The Financing of Diverse Enterprises : Evidence from the SME Finance Monitor

This paper contributes to our understanding of the finance issues currently facing diverse SMEs by presenting a new analysis of the SME Finance Monitor. While prior studies have contributed substantial evidence regarding the effects of either gender or ethnicity on finance outcomes, these analyses have typically focused on either women-owned or ethnic minority owned enterprises. This study considers the experiences and outcomes of both women-owned and ethnic minority-owned enterprises, including the interaction effects of ethnicity and gender

SMS and Bird/Wildlife Management Programs

As ICAO implements the new SMS (Safety Management Systems) requirements for all international airports with its amended Annex 14 and the FAA moves to a more formally delineated requirement to implement SMS at all Part 139 airports, airport managers will soon have to face the development of full-fledged SMS programs for their airports. As an integral part of an airfield’s SMS, bird and wildlife management will also need to be incorporated into the SMS. With a dearth of literature on SMS and wildlife management and without an abundance of long-term experience at North American airfields, airport managers will not have a ready resource from which to draw and will face the difficulty of instituting programs they may not be fully prepared to undertake. ICAO in general, and several South and Central American airports in particular, have led the way in the development of comprehensive SMS at airfields. CARSAMPAF (Comité Regional CARSAMPAF de Prevención del Peligro Aviario y Fauna) strives to assists those airports in its region, as well as other airports around the world, in developing and implementing SMS through lessons learned (both good and bad) with existing SMS at South and Central American airports. This presentation will examine how North American airports can integrate bird and wildlife management into a comprehensive SMS in compliance with Annex 14 or the FAA’s SMS requirements. We will examine the basic features of SMS with relation to bird and wildlife management at airfields: safety culture, data collection and review, reporting, risk analysis, gap analysis, and performance indicators and discuss how these fit in to an airport’s overarching SMS

Households as a site of entrepreneurial activity

Entrepreneurial households have a central role in determining entrepreneurial choices, actions and outcomes. In this monograph we focus on the role of households in new venture creation and growth, arguing that our understanding of individual actions and firm level decisions becomes clearer if they are considered from the perspective of the household. A household perspective implies that the entrepreneur is viewed outwards from the context of their immediate family unit, and implicitly recognizes the blurred boundaries between the business sphere and the private sphere; business strategies and household strategies are interwoven, and business decisions are often made within the household. We review theoretical constructs of the household and examine the ways in which the household has been considered within entrepreneurship research. Not only is the household a vital component in fully understanding entrepreneurial actions, research attention should also be afforded to understanding the effects of entrepreneurship on business-owning households

P2_4 The Right Arm of the Imperium

In this paper we analyse what the true effective range of a lasgun from the tabletop game Warhammer 40,000 would be, and by calculation conclude that it is 53.0m. This is longer than the range in the game, which when scaled up is 36.5m. However, we recognise that this range comes from a need for gameplay balance and not realism, and therefore do not believe that the range needs to be changed

P2_2 Big Ben 2: Enormous Benjamin

The time-keeping ability of an analogue clock in the modern age relies heavily on the functioning of the motor. In this paper we ask: In the absence of a motor as the limiter, assuming some kind of ideal time keeping implement with the power to provide an arbitrarily large amount of torque, what would be the limits of the clock’s time-keeping abilities? We find the optimal material for such a construction to be beryllium and with calculations using the shear wave speed in this material we find a 4.4km length clock hand to be a reasonable upper limit to this clock’s abilities