Veronumero rakennusalan harmaan talouden torjunnan välineenä

Viime vuosien aikana harmaa talous ja sen torjunta ovat olleet paljon esillä niin Suomessa kuin kansainvälisestikin. Eniten harmaata taloutta esiintyy runsaasti työvoimaa käyttävillä aloilla, esimerkiksi rakennusalalla. Harmaata taloutta pyritään torjumaan sen aiheuttaman kierteen vuoksi: verotulojen vähentyessä myös palveluiden tuottamisen resurssit pienenevät, mikä saattaa aiheuttaa paineita veronkorotuksille. Yhdessä veronkorotukset ja heikentyneet julkiset palvelut luovat lisää kannustimia harmaan talouden kasvulle. Lisäksi kyse kuitenkin on myös esimerkiksi työntekijöiden lainvastaisesta kohtelusta, oikeusjärjestelmän ja veromoraalin heikkenemisestä sekä epätasapuolisista kilpailuolosuhteista, jotka kilpailua vääristäessään pakottavat lisää ennestään lain mukaan toimineita yrittäjiä mukaan harmaalle alueelle. Laki veronumerosta ja veronumerorekisteristä (1231/2011) on tullut voimaan 1.9.2012. Tuosta päivästä lähtien jokaisen uudella rakennustyömaalla työskentelevän henkilön ollut pidettävä kuvallisessa henkilötunnisteessa 12-merkkistä yksilöllistä numerosarjaa, veronumeroa. Velvollisuus koskee niin kotimaisia kuin ulkomaisiakin rakennusalan työntekijöitä. Menettelyn on tarkoitus vastata rakennusalan harmaan talouden valvonnan perusongelmaan, siihen, että viranomaisilla tai välttämättä rakennuttajillakaan ei ole ollut käytössään toimivia välineitä selvittää keitä rakennustyömailla työskentelee. Tarkoitus on ollut, että veronumeron perusteella sekä muut työmailla liikkuvat, että viranomaiset pystyisivät näkemää ja tarkastamaan veronumerorekisteristä onko työntekijä ilmoitettu Verohallinnolle asianmukaisesti. Suomen liittyminen Euroopan ihmisoikeussopimukseen ja EU:hun sekä uuden perustuslain voimaantulo vuonna 2000 ovat tuoneet uusia piirteitä vero-oikeuden tulkintaoppiin. On kyse jännitteistä oikeusjärjes-tyksen tyyppisten lohkojen välillä. Perusoikeudet voidaan pykälien lisäksi ymmärtää myös oikeusperiaatteina. Vero-oikeuden alalla vaikuttaa myös useampia periaatteita, mutta tutkielmassa rajaus on tehty niistä ainoastaan yhteen, tehokkuusperiaatteeseen. Vero-oikeuden tehokkuusperiaatteen mukaan verot tulee kerätä mahdollisimman pienin kustannuksin ja lain edellyttämässä laajuudessa minimoiden haitat, joita verotus aiheuttaa taloudelliselle toiminnalle. Tutkielmassa pyrin oikeusdogmaattisen ja teoreettisen lainopin keinoin selvittämään millaisia jännitteitä uusi veronumeromenettely tuo perusoikeuksien ja vero-oikeudellisen tehokkuusperiaatteen välille. Pyrin myös tulosten perusteella analysoimaan vallitsevan oikeustilan ja parhaan saavutettavissa olevan tilan suhdetta, mikä tuo työhön mukaan oikeussosiologisia ja oikeuspoliittisia elementtejä. Tutkielma ei sijoitu ainoastaan yhdelle oikeudenalalle, vaan sillä on niin vero-oikeudellinen, valtiosääntö-oikeudellinen kuin hallinto-oikeudellinenkin ulottuvuus. Iso osa veronumeromenettelyn soveltamisesta liittyy ulkomailta tuleviin työntekijöihin, joten olen katsonut riittävän kokonaiskuvan saamiseksi olevan paikallaan tarkastella veronumeromenettelyä myös EU-oikeudellisten vapauksien ja oikeuksien kannalta.fi=Opinnäytetyö kokotekstinä PDF-muodossa.|en=Thesis fulltext in PDF format.|sv=Lärdomsprov tillgängligt som fulltext i PDF-format

Truncated RAP-MUSIC (TRAP-MUSIC) for MEG and EEG source localization

Electrically active brain regions can be located applying MUltiple SIgnal Classification (MUSIC) on magneto-or electroencephalographic (MEG; EEG) data. We introduce a new MUSIC method, called truncated recursively-applied-and-projected MUSIC (TRAP-MUSIC). It corrects a hidden deficiency of the conventional RAP-MUSIC algorithm, which prevents estimation of the true number of brain-signal sources accurately. The correction is done by applying a sequential dimension reduction to the signal-subspace projection. We show that TRAP-MUSIC significantly improves the performance of MUSIC-type localization; in particular, it successfully and robustly locates active brain regions and estimates their number. We compare TRAP-MUSIC and RAP-MUSIC in simulations with varying key parameters, e.g., signal-to-noise ratio, correlation between source time-courses, and initial estimate for the dimension of the signal space. In addition, we validate TRAP-MUSIC with measured MEG data. We suggest that with the proposed TRAP-MUSIC method, MUSIC-type localization could become more reliable and suitable for various online and offline MEG and EEG applications.Peer reviewe

Short-interval intracortical inhibition in human primary motor cortex: A multi-locus transcranial magnetic stimulation study

Short-interval intracortical inhibition (SICI) has been studied with paired-pulse transcranial magnetic stimulation (TMS) by administering two pulses at a millisecond-scale interstimulus interval (ISI) to a single cortical target. It has, however, been difficult to study the interaction of nearby cortical targets with paired-pulse TMS. To overcome this limitation, we have developed a multi-locus TMS (mTMS) device, which allows controlling the stimulus location electronically. Here, we applied mTMS to study SICI in primary motor cortex with paired pulses targeted to adjacent locations, aiming to quantify the extent of the cortical region producing SICI in the location of a test stimulus. We varied the location and timing of the conditioning stimulus with respect to a test stimulus targeted to the cortical hotspot of the abductor pollicis brevis (APB) in order to study their effects on motor evoked potentials. We further applied a two-coil protocol with the conditioning stimulus given by an oval coil only to the surroundings of the APB hotspot, to which a subsequent test stimulus was administered with a figure-of-eight coil. The strongest SICI occurred at ISIs below 1 ms and at ISIs around 2.5 ms. These ISIs increased when the conditioning stimulus receded from the APB hotspot. Our two-coil paired-pulse TMS study suggests that SICI at ISIs of 0.5 and 2.5 ms originate from different mechanisms or neuronal elements.Peer reviewe

Sources and sinks of greenhouse gases in the landscape : Approach for spatially explicit estimates

Climate change mitigation is a global response that requires actions at the local level. Quantifying local sources and sinks of greenhouse gases (GHG) facilitate evaluating mitigation options. We present an approach to collate spatially explicit estimated fluxes of GHGs (carbon dioxide, methane and nitrous oxide) for main land use sectors in the landscape, to aggregate, and to calculate the net emissions of an entire region. Our procedure was developed and tested in a large river basin in Finland, providing information from intensively studied eLTER research sites. To evaluate the full GHG balance, fluxes from natural ecosystems (lakes, rivers, and undrained mires) were included together with fluxes from anthropogenic activities, agriculture and forestry. We quantified the fluxes based on calculations with an anthropogenic emissions model (FRES) and a forest growth and carbon balance model (PREBAS), as well as on emission coefficients from the literature regarding emissions from lakes, rivers, undrained mires, peat extraction sites and cropland. Spatial data sources included CORINE land use data, soil map, lake and river shorelines, national forest inventory data, and statistical data on anthropogenic activities. Emission uncertainties were evaluated with Monte Carlo simulations. Artificial surfaces were the most emission intensive land-cover class. Lakes and rivers were about as emission intensive as arable land. Forests were the dominant land cover in the region (66%), and the C sink of the forests decreased the total emissions of the region by 72%. The region's net emissions amounted to 4.37 +/- 1.43 Tg CO2-eq yr(-1), corresponding to a net emission intensity 0.16 Gg CO2-eq km(-2) yr(-1), and estimated per capita net emissions of 5.6 Mg CO2-eq yr(-1). Our landscape approach opens opportunities to examine the sensitivities of important GHG fluxes to changes in land use and climate, management actions, and mitigation of anthropogenic emissions. (C) 2021 The Authors. Published by Elsevier B.V.peerReviewe

Developing a spatially explicit modelling and evaluation framework for integrated carbon sequestration and biodiversity conservation: application in southern Finland

The challenges posed by climate change and biodiversity loss are deeply interconnected. Successful co-managing of these tangled drivers requires innovative methods that can prioritize and target management actions against multiple criteria, while also enabling cost-effective land use planning and impact scenario assessment. This paper synthesises the development and application of an integrated multidisciplinary modelling and evaluation framework for carbon and biodiversity in forest systems. By analysing and spatio-temporally modelling carbon processes and biodiversity elements, we determine an optimal solution for their co-management in the study landscape. We also describe how advanced Earth Observation measurements can be used to enhance mapping and monitoring of biodiversity and ecosystem processes. The scenarios used for the dynamic models were based on official Finnish policy goals for forest management and climate change mitigation. The development and testing of the system were executed in a large region in southern Finland (Kokemäenjoki basin, 27 024 km2) containing highly instrumented LTER (Long-Term Ecosystem Research) stations; these LTER data sources were complemented by fieldwork, remote sensing and national data bases. In the study area, estimated total net emissions were currently 4.2 TgCO2eq a-1, but modelling of forestry measures and anthropogenic emission reductions demonstrated that it would be possible to achieve the stated policy goal of carbon neutrality by low forest harvest intensity. We show how this policy-relevant information can be further utilised for optimal allocation of set-aside forest areas for nature conservation, which would significantly contribute to preserving both biodiversity and carbon values in the region. Biodiversity gain in the area could be increased without a loss of carbon-related benefits.The challenges posed by climate change and biodiversity loss are deeply interconnected. Successful co-managing of these tangled drivers requires innovative methods that can prioritize and target management actions against multiple criteria, while also enabling cost-effective land use planning and impact scenario assessment. This paper synthesises the development and application of an integrated multidisciplinary modelling and evaluation framework for carbon and biodiversity in forest systems. By analysing and spatio-temporally modelling carbon processes and biodiversity elements, we determine an optimal solution for their co-management in the study landscape. We also describe how advanced Earth Observation measurements can be used to enhance mapping and monitoring of biodiversity and ecosystem processes. The scenarios used for the dynamic models were based on official Finnish policy goals for forest management and climate change mitigation. The development and testing of the system were executed in a large region in southern Finland (Kokemäenjoki basin, 27,024 km2) containing highly instrumented LTER (Long-Term Ecosystem Research) stations; these LTER data sources were complemented by fieldwork, remote sensing and national data bases. In the study area, estimated total net emissions were currently 4.2 TgCO2eq a−1, but modelling of forestry measures and anthropogenic emission reductions demonstrated that it would be possible to achieve the stated policy goal of carbon neutrality by low forest harvest intensity. We show how this policy-relevant information can be further utilized for optimal allocation of set-aside forest areas for nature conservation, which would significantly contribute to preserving both biodiversity and carbon values in the region. Biodiversity gain in the area could be increased without a loss of carbon-related benefits.Peer reviewe

Monitoring of ticks and tick-borne pathogens through a nationwide research station network in Finland

In 2015 a long-term, nationwide tick and tick-borne pathogen (TBP) monitoring project was started by the Finnish Tick Project and the Finnish Research Station network (RESTAT), with the goal of producing temporally and geographically extensive data regarding exophilic ticks in Finland. In the current study, we present results from the first four years of this collaboration. Ticks were collected by cloth dragging from 11 research stations across Finland in May–September 2015–2018 (2012–2018 in Seili). Collected ticks were screened for twelve different pathogens by qPCR: Borrelia afzelii, Borrelia garinii, Borrelia valaisiana, Borrelia burgdorferi sensu stricto, Borrelia miyamotoi, Babesia spp., Anaplasma phagocytophilum, Rickettsia spp., Candidatus Neoehrlichia mikurensis, Francisella tularensis, Bartonella spp. and tick-borne encephalitis virus (TBEV). Altogether 15 067 Ixodes ricinus and 46 Ixodes persulcatus were collected during 68 km of dragging. Field collections revealed different seasonal activity patterns for the two species. The activity of I. persulcatus adults (only one nymph detected) was unimodal, with activity only in May–July, whereas Ixodes ricinus was active from May to September, with activity peaks in September (nymphs) or July–August (adults). Overall, tick densities were higher during the latter years of the study. Borrelia burgdorferi sensu lato were the most common pathogens detected, with 48.9 ± 8.4% (95% Cl) of adults and 25.3 ± 4.4% of nymphs carrying the bacteria. No samples positive for F. tularensis, Bartonella or TBEV were detected. This collaboration project involving the extensive Finnish Research Station network has ensured enduring and spatially extensive, long-term tick data collection to the foreseeable future

Proyecto de pre factibilidad para la implementación de una planta de concreto seco premezclado

El presente estudio tiene como objetivo fundamental evaluar la factibilidad de implementar una planta de concreto seco premezclado, la cual surge a partir de ofrecer una propuesta ideal e integral, ante todo práctica y sencilla, un producto alternativo a lo ya existente, está dirigido para todas aquellas personas que requieran edificar, ampliar o remodelar sus viviendas. En el capítulo inicial se efectuaron estudios en donde se determinaron los antecedentes relacionados con el proyecto así como también fundamentos teóricos importantes para el respaldo conceptual del desarrollo del proyecto. El desarrollo del estudio y análisis del mercado se determinó que existe demanda potencial con relación a la oferta existente. Además se analizó la competencia y se plantearon las estrategias de comercialización que deben realizarse para la introducción del producto. En cuanto al estudio técnico (ingeniería del proyecto), se determinó el tamaño, ubicación, infraestructura, distribución de las áreas y espacios a través de métodos como Guerchet, factores ponderados, análisis de proximidad entre aéreas, así como también procesos de generación del producto a través de los diagramas de flujo , operaciones y análisis de procesos , asimismo requerimiento de materiales , personal , entre otros. Por último la inversión que necesita el proyecto, se especifica en el capítulo estudio financiero, detallados en los estados financieros como: estado de resultados, flujo caja; éste último sirviendo de base para la evaluación financiera correspondiente; asimismo el punto de equilibrio y el análisis de sensibilidad, estudio que permite determinar si el proyecto es viable y rentable en el tiempo

Tuotekehitysprosessin tehostaminen : terveydenhuollon tietojärjestelmiä toimittavassa ohjelmistoyhtiössä

Kehittämishankkeen tavoitteena oli terveydenhuollon tietojärjestelmätoimittajana toimivan yrityksen tuotekehitysprosessin merkittävä nopeuttaminen työkuormaa pienentämällä sekä prosessia tehostamalla. Hankkeeseen kuului nykyisen prosessin ongelmien kartoittaminen, sekä ongelmakohtien kehittäminen. Ongelmakohtia tutkittiin mittareilla, jotka tutkivat läpivientiaikaa, laatua, sekä muutosten määrää. Lisäksi tutkimuksessa suoritettiin haastattelu, jolla pyrittiin hakemaan varmistusta oletettuihin ongelmakohtiin. Tulokset osoittavat, että suurimmat syyt hävikille tuotekehitysprosessin aikana ovat asiakkaan tahtotilan tuotekehitykselle asti saaminen ja kehitystiimin ulkopuolisten toimijoiden prioriteettien kohtaamattomuus tuotekehityksen prioriteettien kanssa. Kiire ja tuoteomistajan hankala tavoittaminen koettiin aikataulun ja tuotteen laadun kannalta ongelmalliseksi. Tuotekehitysprosessin työstämisessä yhdistetään ketterän kehityksen menetelmiä osaksi perinteisiä ohjelmistokehitysmenetelmiä. Merkittävänä haasteena prosessissa todettiin asiakkaan hankala tavoittaminen, mikä vaikeuttaa heidän sitouttamista prosessiin. Kehittämishankkeessa tutkittiin ketterien kehitysmallien tarjoamia etuja perinteiseen ohjelmistokehitysmalliin verraten. Tuloksien pohjalta, työssä kannustetaan organisaation laajuiseen ketterän kehityksen kulttuurin valjastamiseen, yhteen projektiin kerrallaan keskittymiseen, tuoteomistajuuden uudelleen määrittämiseen, tilastoinnin lisäämiseen, pienempien ohjelmistoversioiden käyttöönottamiseen, sekä aiemmin tehdyn tehokkaampaan hyödyntämiseen. Hankkeessa ei käyttöönotettu uutta prosessia.The aim of the development project for the healthcare information system company was to significantly speed up the company’s product development process by reducing the workload as well as the lead time. The study included mapping the problems of the current process, and improved problem areas. Problem sections were investigated with indicators that investigate lead time, quality, and number of changes. In addition, the survey conducted an interview, which sought out to confirm the assumed problems. The results show that the main reasons for the waste during the product development process is the miscommunication between product owner, team and the customer as well as synchronizing the priorities regarding development and other actors. Pressure and difficulties getting in touch with the product owner was seen as a problem for the schedule and product quality. The development process combines agile methods with traditional software development methods. A major challenge in the process was getting in touch with the clients, making it difficult for them to commit to the process. The study explored the advantages of agile development models compared to the traditional software development models. Based on the study results, a company-wide agile culture, concentration of one project at a time, redefining the role of product owner, increasing the amount of statistics measuring, a more frequent rhythm of smaller releases, as well as a more powerful usage of previously made projects is encouraged. This study did not introduce a new development process