Säätiön yhtiöittäminen : Case Aholansaarisäätiö

Opinnäytetyön aiheena oli säätiön yhtiöittäminen. Tutkimus saatiin toimeksiantona Aholansaaren Matkailu Oy:ltä, joka on osa liiketoimintansa yhtiöittänyttä Aholansaarisäätiötä. Säätiöiden toimintaympäristö on muuttunut vuosien saatossa. Nykyään säätiöt toimivat samoilla markkinoilla yritysten kanssa. Vastatakseen muutoksen asettamiin haasteisiin ovat säätiöt yhtiöittäneet toimintojaan. Yhtiöittäminen on edelleen ajankohtainen aihe, yhtiöittämisiä tapahtuu jatkuvasti. Tässä opinnäytetyössä keskityttiin säätiön yhtiöittämiseen liittyviin keskeisiin kysymyksiin ja yhtiöittämiseen vaikuttavaan verotukseen. Tutkimuksen teoriaosuudessa yhtiöittämistä tarkasteltiin aihetta käsittelevän kirjallisuuden, lainsäädännön ja verottajan ohjeiden kautta. Case-osuudessa tarkasteltiin Aholansaarisäätiön yhtiöittämistä. Tutkimuksen tarkoituksena oli selvittää case säätiön yhtiöittämistä ja siihen liittyviä seikkoja. Tutkimuksen näkökulma rakentui tämän tavoitteen ympärille. Tutkimuksessa tarkasteltiin yhtiöittämisen toteutusta, motivaatiota, yhtiöitettäessä kohdattuja haasteita ja projektin onnistumista. Aholansaarisäätiötä koskevat tiedot kerättiin laadullisella haastattelulla. Kvalitatiivisen tutkimuksen tuloksista voitiin päätellä Aholansaarisäätiön yhtiöittämisen johtuneen verotukseen liittyvistä syistä. Yhtiöittämisessä erotettiin säätiön matkailuliiketoiminta muusta toiminnasta. Lisäksi ilmeni, että yhtiöittämisellä on ollut myös odottamattomia seurauksia. Yhtiöittämisen lopullista onnistumista voidaan arvioida vasta vuoden 2010 verotuksen valmistuttua.The subject of this final thesis was the incorporation of a non-profit foundation. This thesis was commissioned by Aholansaaren Matkailu Oy, which is part of Aholansaarisäätiö foundation. The operational environment of foundations has changed. Currently foundations have to operate on the same market as business enterprises do. To answer the challenges created by this change, many foundations have incorporated their operations. Incorporation remains a current topic, and incorporation processes are carried out continuously. This thesis is focused on the main concerns faced when incorporating, and taxation affecting incorporation. The theory section of the thesis is based on the literature on the subject, legislation and guidelines published by Finnish Tax Authority. The case section of this study is made up of a research of the incorporation process of Aholansaarisäätiö. The purpose of the research was to investigate the incorporation of the case foundation and the aspects that affected it. The point of view of the research was based on this objective. The aspects studied in this paper included the actualization of the incorporation, motivation, challenges faced while incorporating and the successfulness of the project. The information pertaining Aholansaarisäätiö was gathered using qualitative interview. The results of the research indicated that the reasons leading to the incorporation of Aholansaarisäätiö were related to taxation. The study also showed that Aholansaarisäätiö’s business activities became separated from the foundation. In addition, it transpired that the incorporation led to some unforeseen consequences. The eventual success of the incorporation can be evaluated only after the taxation of the year 2010 has been completed

Cultivated sweet rowanberries have high phenolic content and antioxidant capacity

Cultivation of sweet rowan was started in Kuopio in 1990 when various cultivars and hybrids adapted to nothern climates were planted in the University Botanical Garden. All the cultivars have high antioxidant and phenolic content. The phenolic profile and high antioxidant capacity make the rowanberries potentially very interesting sources of preservatives and colouring agents for the food processing industry

Benzothiadiazole induces the accumulation of phenolics in strawberry

We have studied the potency of benzothiadiazole against powdery mildew disease in strawberry under greenhouse conditions, where the disease can be a problem. The results show that, in addition to other cultivation techniques, BTH-induced resistance could be exploited to obtain fruits with higher amount of beneficial health compounds

Coir, wood shavings and peat as growth substrates for arctic bramble

Methods for protected container cultivation of arctic bramble (Rubus arcticus L.) are currently under development. The aim of this study was to evaluate coir and wood shavings as alternatives to peat-based growth substrate (growing medium) in the intensive greenhouse cultivation of arctic bramble. The substrates used were a commercial coir mix (Coir), wood shavings from sodium silicate impregnated wood (Wood), a mixture of 95 % horticultural peat and 5 % perlite (HPP), and a mixture of 80 % peat and 20 % wood shavings (HPWood). Growth and fruit yield were highest in HPP, followed by Coir and HPWood, and were most severely reduced in Wood. Shoot nutrient analyses and soil drainage water observations suggested that the poor performance of Wood was mainly caused by release of sodium silicate into the rooting zone due to unsuccessful substrate processing. A higher proportion of the pore space in Wood was air-filled compared to other substrates, possibly limiting water availability. Overall, the suitability of both coir and wood shavings as growth substrates for arctic bramble was relatively low. However, it is likely that the poor performance of wood shavings was caused largely by inappropriate preparation. For wood waste to be useful as a growth substrate, the wood material should be specially processed for that purpose.Peer reviewe

Sphagnum moss is a promising growth substrate in arctic bramble container cultivation

Development of container cultivation methods for arctic bramble (Rubus arcticus L.) is currently underway. The aim of this study was to evaluate Sphagnum moss and two substrate mixes containing peat and coir or perlite as alternatives for a pure peat substrate in arctic bramble container cultivation, with particular interest on Sphagnum moss. The experiment was conducted in plastic high tunnel in plant towers with three planting levels (Top, Middle, Bottom). The substrates used were unfertilised peat (UP), an UP and perlite mix (80/20 by dry loose volume) (UPP), an UP and commercial coir mix (50/50) (UPCoir) and unfertilised Sphagnum moss (SM). Plant vigour was higher in SM compared to UP and UPP, while total fruit yield, mean fruit weight and individual drupelet weight were higher in SM compared to UPP. Both plant vigour and fruit yield were substantially reduced on Middle and especially Bottom level, compared to the Top level of plant towers. Water retention measurement of pure substrate materials showed higher air volume content in SM compared to UP or pure coir material. We conclude that Sphagnum moss is a highly promising substitute for peat as a substrate in arctic bramble container cultivation.Peer reviewe

Arctic bramble, berry with unique aroma is a rich source of phytochemicals. Cultivation is still problematic

The main goal in the cultivation trials is the evaluation of the productivity and downy mildew resistance of a selected arctic bramble clone, which in preliminary trials has shown disease resistance

Stilbene synthase gene transfer caused alterations in the phenylpropanoid metabolism of transgenic strawberry (Fragaria×ananassa)

The gene encoding stilbene synthase is frequently used to modify plant secondary metabolism with the aim of producing the self-defence phytoalexin resveratrol. In this study, strawberry (Fragaria×ananassa) was transformed with the NS-Vitis3 gene encoding stilbene synthase from frost grape (Vitis riparia) under the control of the cauliflower mosaic virus 35S and the floral filament-specific fil1 promoters. Changes in leaf metabolites were investigated with UPLC-qTOF-MS (ultra performance liquid chromatography-quadrupole time of flight mass spectrometry) profiling, and increased accumulation of cinnamate, coumarate, and ferulate derivatives concomitantly with a decrease in the levels of flavonols was observed, while the anticipated resveratrol or its derivatives were not detected. The changed metabolite profile suggested that chalcone synthase was down-regulated by the genetic modification; this was verified by decreased chalcone synthase transcript levels. Changes in the levels of phenolic compounds led to increased susceptibility of the transgenic strawberry to grey mould fungus