Total pension in Finland 2024 : How are earnings-related pensions, national pensions and taxation determined?

In this review, we bring together the components which affect the determination of the total pension in Finland in 2024. The amount of the take-home net pension is affected by how the earnings-related and national pension benefits, as well as the taxation of pensions, are determined. The examples and figures illustrate what the Finnish total net pension consists of in the various income brackets. Due to various tax deductions and contributions, the net pension is determined differently for pension recipients and wage earners. This review compares the tax and contribution burden of Finnish pension recipients and wage earners. It also looks at the taxation of pension recipients' wage income

Total pension in Finland 2021 : How are earnings-related pensions, national pensions and taxation determined?

In this review, we bring together the components which affect the determination of the total pension in Finland in 2021. The amount of the take-home net pension is affected by how the earnings-related and national pension benefits and the taxation of pensions are determined. The examples and figures illustrate what the Finnish total net pension will consist of in the different income brackets. The taxation of pensions is different from that of wage income due to various tax deductions and contributions. This review compares the tax and contribution burden of Finnish pension recipients and wage earners. It also looks at the taxation of pension recipients’ wage income. Available only online

Total pension in Finland 2022 : How are earnings-related pensions, national pensions and taxation determined?

In this review, we bring together the components which affect the determination of the total pension in Finland in 2022. The amount of the take-home net pension is affected by how the earnings-related and national pension benefits and the taxation of pensions are determined. The examples and figures illustrate what the Finnish total net pension will consist of in the different income brackets. The taxation of pensions is different from that of wage income due to various tax deductions and contributions. This review compares the tax and contribution burden of Finnish pension recipients and wage earners. It also looks at the taxation of pension recipients’ wage income. Available only online

Painetut siirtokuvatatuoinnit iholle kiinnitettävään elektroniikkaan

Skin-mounted electronics has developed from thick bandage-like structures to thin tattoo-like films in the past years. However, the properties of the tattoos still need improvement with stretchability, transparency, conformability, conductivity and biocompatibility being the most important ones. In addition, the manufacturing methods of the tattoos need development. Overall, improvement of the tattoos and development of the manufacturing methods need development of the used materials. The objective in this thesis is to fabricate and analyze temporary transfer tattoos. The aim is to achieve the mentioned properties by environmentally friendly, cheap and additive manufacturing methods. First, the thesis discusses theoretical background of stretchable interconnects and skin-mounted electronics. Stretchable interconnects are then printed on temporary transfer tattoo paper and the interconnects are electrically and mechanically characterized. Mechanical characterization and some of the electrical characterizations are done on the skin and in a mechanical test instrument. In addition, the tattoo paper and materials theoretically suitable for manufacturing the tattoos with the desirable properties are characterized. The acquired sheet resistance of the tattoos was 41.7 mΩ/□. The maximum strain before breaking was 19.4 %, but the reliability of the result was not confirmed. The printed interconnects were not transparent due to the material that was used. Thickness of the tattoos was not measured, but one theoretical calculation resulted in a 1.9 μm thickness. Nevertheless, slight conforming of the tattoos was visually observed. The conductive inks proved to be difficult to handle and they need more development. In addition, the tattoo paper was not suitable for fabricating the tattoos due to the low heat resistance of the paper. Finally, the stretching test setups are not suitable for thin tattoos because of the firm contact that is required between the tattoos and the test instruments to obtain the results.Iholle kiinnitettävä elektroniikka on kehittynyt viime vuosien aikana paksuista laastarimaisista rakenteista ohuiksi tatuointimaisiksi kalvoiksi. Ominaisuudet, joista tärkeimpinä ovat venyvyys, läpinäkyvyys, mukautuvuus, sähkönjohtavuus ja bioyhteensopivuus, tarvitsevat kuitenkin vielä parantamista. Lisäksi tatuointien valmistusmenetelmät vaativat kehitystä. Kaiken kaikkiaan tatuointien ja valmistusmenetelmien kehittäminen vaatii käytettävien materiaalien kehittämistä. Tämän diplomityön tarkoituksena on valmistaa ja analysoida siirtokuvatatuointeja. Tavoitteena on saavuttaa aiemmin mainitut ominaisuudet ympäristöystävällisillä, halvoilla ja additiivisilla valmistusmenetelmillä. Työ käsittelee ensin venyvien johdinten ja iholle kiinnitettävän elektroniikan teoreettista taustaa. Sitten venyviä johtimia painetaan siirtokuvatatuointipaperille ja johtimet karakterisoidaan mekaanisesti ja sähköisesti. Mekaaninen karakterisointi ja osa sähköisistä karakterisoinneista suoritetaan iholla sekä mekaaniseen karakterisointiin tarkoitetussa laitteessa. Lisäksi tatuointipaperi ja materiaalit, jotka sopivat ainakin teoreettisesti haluttuja ominaisuuksia omaavien tatuointien valmistamiseen, karakterisoidaan. Valmistettujen tatuointien neliöresistanssi oli 41,7 mΩ/□. Suurin saavutettu myötymä oli 19,4 %, mutta tuloksen luotettavuutta ei kuitenkaan voitu varmistaa. Painetut johtimet eivät olleet läpinäkyviä johtuen käytetystä materiaalista. Tatuointien paksuutta ei mitattu, mutta erään teoreettisen laskelman mukaan paksuus olisi 1,9 μm. Tatuoinneilla oli myös havaittavissa lievää iholle mukautumista. Johtavat musteet osoittautuivat hankalaksi käsitellä ja tarvitsevat lisää kehitystä. Käytetty tatuointipaperi ei myöskään alhaisesta lämmönkestävyydestään johtuen soveltunut riittävän hyvin tatuointien valmistukseen. Lisäksi venytystestilaitteistot eivät soveltuneet ohuiden tatuointien testaukseen johtuen pitävästä kontaktista, joka laitteiston ja tatuointien välille vaadittiin tulosten saamiseksi

A Framework for Utilizing Group Support Systems in Scenario Process

In modern day business, managing environmental change has become a vital part of building success. Changes in technology or business conditions can have a drastic effect on the business in the long run. One of the more potent tools proposed to avert this problem is scenario planning. It has been noticed in multiple occasions that traditional forecasting is vulnerable to sudden changes; scenario planning aims to work around the problems of forecasting by mapping the possibilities of the future with a wider perspective. The purpose of this study is to test whether the scenario process can be facilitated with a group support system (GSS) and whether it presents positive gains to the scenario process. According to the two case studies processed in this paper, it seems that GSS indeed holds potential for facilitating the scenario process. On average, people participating in GSS supported sessions have found that GSS enhances group work in the scenario process and that the concept of creating satisfactory scenario with GSS support is feasible

Kokonaiseläke 2023 : katsaus työeläkkeen, kansaneläkkeen ja verotuksen määräytymiseen

Katsauksessa on koottu yhteen kokonaiseläkkeeseen vaikuttavien osien määräytyminen vuonna 2023. Työeläkkeen, kansaneläke-etuuksien sekä eläkkeiden verotuksen määräytyminen vaikuttavat kaikki osaltaan käteen jäävään nettoeläkkeeseen. Katsauksen esimerkkilaskelmat ja kuvat havainnollistavat kokonaiseläkkeen muodostumista eri tulotasoilla. Erilaisten verovähennysten ja maksujen seurauksena käteen jäävä tulo määräytyy eläkkeensaajalla ja palkansaajalla eri tavoin. Katsauksessa on vertailtu eläkkeensaajan ja palkansaajan verotusta ja maksuja ja käsitelty myös eläkkeensaajan palkkatulon verotusta

Kokonaiseläke 2021 : Katsaus työeläkkeen, kansaneläkkeen ja verotuksen määräytymiseen

Työeläkkeen, kansaneläke-etuuksien ja eläkkeiden verotuksen määräytyminen vaikuttavat kaikki osaltaan käteen jäävään nettoeläkkeeseen. Katsauksessa on tarkasteltu kokonaiseläkkeeseen vaikuttavien osien määräytymistä vuonna 2021. Esimerkit ja kuvat havainnollistavat kokonaiseläkkeen muodostumista eri tulotasoilla

Kokonaiseläke 2022 : Katsaus työeläkkeen, kansaneläkkeen ja verotuksen määräytymiseen

Katsauksessa on koottu yhteen kokonaiseläkkeeseen vaikuttavien osien määräytyminen vuonna 2022. Työeläkkeen, kansaneläke-etuuksien sekä eläkkeiden verotuksen määräytyminen vaikuttavat kaikki osaltaan käteen jäävään nettoeläkkeeseen. Katsauksen esimerkkilaskelmat ja kuvat havainnollistavat kokonaiseläkkeen muodostumista eri tulotasoilla. Erilaisten verovähennysten ja maksujen seurauksena käteen jäävä tulo määräytyy eläkkeensaajalla ja palkansaajalla eri tavoin. Katsauksessa on vertailtu eläkkeensaajan ja palkansaajan verotusta ja maksuja ja käsitelty myös eläkkeensaajan palkkatulon verotusta. Saatavana vain verkkojulkaisuna

Real-World Clinical Outcomes in Biological Subgroups of Breast Cancer in the Hospital District of Southwest Finland

Background.Comparing breast cancer survival trends globally, Finland is among the top three countries in Europe. However, outcome data on breast cancer subgroups in the Finnish population are limited. This retrospective, registry-based study aimed to assess patient characteristics and clinical outcomes of different breast cancer subgroups in early (EBC) and metastatic breast cancer (MBC) in a real-life clinical setting.Materials and Methods.The study consisted of 6,977 adult, female patients with breast cancer diagnosed in Southwest Finland during 2005-2018. Patients were divided into four mutually exclusive groups: human epidermal growth factor receptor 2 positive (HER2+), triple negative, HER2-/hormone receptor positive (HR+), and HER2 and/or HR status unknown, and further into patients with EBC and MBC. Overall survival (OS) was assessed as a clinical outcome, as well as the following real-world (rw) clinical outcomes: disease-free survival (rwDFS), progression-free survival (rwPFS), and distant recurrence-free interval (rwDRFI).Results.Within EBC, 5-year survival was the highest (88%) in HER2-/HR+, followed by 85% in HER2+, and 75% in triple negative. The rwDFS varied significantly in EBC (5-year rwDFS HER2 -/HR+, HER2+, triple negative: 87%, 80%, 71% respectively). In MBC, median survival was 2 years for both HER2-/HR+ and HER2+ and markedly shorter for triple negative (0.8 years). Independent predictors of mortality were age (hazard ratio [HR], 1.1), other subgroups than HER2-/HR+ (HR, 1.2-1.9), metastatic disease (HR, 9.8), and other malignancies (HR, 2.7).Conclusion.This registry-based study demonstrates significant differences in breast cancer outcomes on the subgroup level, as well as poorer outcomes compared with clinical trials, giving complementary insight on clinical characteristics in an unselected patient population.Implications for Practice:This retrospective, registry-based study assessed the clinical outcomes of different breast cancer subgroups in 6,977 adult, female patients with breast cancer diagnosed in Southwest Finland during 2005-2018. Results demonstrated significant variation in the survival between subgroups in both early breast cancer and metastatic breast cancer, as well as differences between unselected patients representing the standard of care and randomized clinical trials. Although, according to the global comparison of survival trends, the net survival of patients with breast cancer in Finland is generally high, there is great variation between subgroups. These real-life breast cancer data provide tools to further evaluate medical need in different breast cancer subgroups.</div

HPV infection and bacterial microbiota in the placenta, uterine cervix and oral mucosa

We investigated the association between HPV infection and bacterial microbiota composition in the placenta, uterine cervix and mouth in thirty-nine women. HPV DNA genotyping of 24 types was conducted using Multimetrix (R). Microbiota composition was characterized by 16S rRNA gene sequencing. HPV DNA was detected in 33% of placenta, 23% cervical and 33% oral samples. HPV16 was the most frequent type in all regions. HPV infection was associated with higher microbiota richness (p = 0.032) in the mouth but did not influence microbial diversity or richness in other samples. HPV infection was associated with higher abundance of Lactobacillaceae (p = 0.0036) and Ureaplasma (LDA score > 4.0, p < 0.05) in the placenta, Haemophilus (p = 0.00058) and Peptostreptococcus (p = 0.0069) genus in the cervix and Selenomonas spp. (p = 0.0032) in the mouth compared to HPV negative samples. These data suggest altered bacterial microbiota composition in HPV positive placenta, cervix and mouth. Whether the changes in bacterial microbiota predispose or result from HPV remains to be determined in future studies