Saneerausohjelma ja sen vahvistaminen yrityssaneerauksessa

Tässä opinnäytetyössä perehdytään yleisesti yrityssaneeraukseen ja tarkemmin saneerausohjelmaan ja sen vahvistamiseen. Työssä käydään läpi, mitä vaatimuksia ja edellytyksiä yrityksen saneerauksesta annettu laki (47/1993) asettaa ohjelman sisällölle ja sen vahvistamiselle. Tutkimusmenetelmänä opinnäytetyössä on lainoppi, jonka avulla pyritään systemati-soimaan voimassa olevaa oikeutta. Oikeuslähteinä käytetään lakia, asetuksia, lain esitöitä, oikeuskäytäntöä sekä oikeuskirjallisuutta. Yrityssaneerausta koskeva lainsäädäntö asettaa niin menettelylliset kuin sisällöllisetkin raamit saneerausmenettelylle. Saneerausohjelmassa tulee esittää tarvittavat selvitykset velallisen taloudellisesta tilanteesta ja toimenpiteet, joilla yritys saataisiin tervehdytettyä. Parhaassa tapauksessa yrityssaneeraus onnistuu näillä tervehdyttämistoimilla, ja lopputuloksena on elinkelpoinen yritys.This thesis concerns in restructuring of enterprises generally, and more concentrating in the restructuring programme and approving it. The work goes through requirements and conditions of the restructuring programme, that are set down by the Restructuring of Enterprises Act (47/1993). The law is used as a research method in this thesis, and the existing law is being systematized by the help of it. The law, regulations, legislative history, legal praxis and legal literature are used as source of law. The Restructuring of Enterprises Act sets both procedural and content frames to the restructuring proceedings. The restructuring programme shall contain a necessary account on the financial status of the debtor, and arrangements, that are designed to invigorate the debtor’s activities. At best, the corporate restructuring is succeeded by these arrangements, and the outcome is a viable enterprise

Scenario analysis of fuel-pellet production - the influence of torrefaction on material flows and energy balances

Studies carried out within the 'Eforwood' project focusing mainly on biomass flows, the potential for pellet production and on the enrgy balances of the process solutions studied are presented. A new biofuel upgrading technology, torrefaction, is described and analysed

Kohtaaminen- opettajuuden ydin?

TM Jari Wihersaari käsittelee ammattikasvatustieteen väitöstutkimuksessaan kohtaamista ja sen rakentumista opettajuuden ydintapahtumana. Kohtaamisesta ja sen tarpeesta eri muodoissaan ja yhteiskunnan eri alueilla käydään keskustelua. Toisen ihmisen kokonaisvaltainen kohtaaminen liittyy sekä kasvatuksen maailmaan että muihin sellaisiin tieteenaloihin, joissa ihminen on keskeisessä asemassa. Tutkimus käsittelee kohtaamista opettajuuden maailmassa. Opettajuuteen kiinteästi liitetyn kohtaamis-käsitteen avaamattomuus johtuu osin siitä, että kasvatukseen muualta kuin kasvatuksen ytimestä tulevat tekijät johtavat asioita pois sen ytimestä. Opetus ja kasvatus nähdään toistaan erillisinä ja tämä painotus saa aikaan teknisen ja taloudellisen ajattelun liiallisen painotuksen. Tutkimuksen filosofinen lähestymistapa antaa kohtaamisesta ja dialogista käydylle keskustelulle käsitteellistä selkeyttä, jota tutkimuksessa tarvitaan yhteisen keskustelupohjan rakentamisessa. Tutkimuksessa selvitetään kohtaamisen ja dialogiin käsitteitä ja nostetaan esiin niihin liittyviä ongelmia ja lopuksi muodostetaan niistä kohtaamiseen liittyvä kokonaisnäkemys. Tutkimuksen mukaan dialogia voidaan pitää kohtaamisen edellytyksenä. Dialogin käyttö on voimakkaasti yleistynyt erityisesti kasvatustieteellisessä tutkimuksessa, mutta itse dialogista ei ole ollut selkiytynyttä käsitystä. Dialogista on etsitty ratkaisua kasvatuksellisen kohtaamisen ongelmaan, mutta sitä on käytetty myös ratkaisuna verkkopedagogiikan haasteisiin, yritysmaailman kehityskeskusteluihin sekä mentorointiin. Tutkimuksen mukaan dialogin ja kohtaamisen suhde riippuu siitä, mitä ymmärrämme dialogilla. Eri dialogisuusteoreetikoiden ja dialogisuusfilosofien dialogit soveltuvat eri tarkoituksiin. Dialogien erot liittyvät kohtaavien etäisyyteen, lukumäärään sekä kohtaamisen ontologiaan. Buberilaisen Minä-Sinä- kohtaamisen dialoginen malli vastaa parhaiten aidolle kohtaamiselle asetettuja vaatimuksia. Dialogi voidaan nähdä sekä kasvatuksen että opetuksen ytimenä, kun se ymmärretään siten, että kasvatussuhde luo edellytyksiä opettamisen onnistumiselle. Sen kautta voidaan tavoitella onnistuneesti kasvatuksen päämäärää. Kasvatus on keskeinen osa elämää ja ihmiseksi tulemista. Kohtaamisen ja dialogin päämäärä on niissä itsessään. Kun kohtaamiselle luo oikeat edellytykset, se voi toteutua omilla ehdoillaan. Dialogin opettelu ei ole tekniikan tai uusien didaktisten keinojen opettelua. Tutkimus osoittaa, että aitoon kohtaamiseen pyrkivää dialogia on mahdollista valmistella pohtimalla oman kasvatusajattelunsa perusteita ja sen lähtökohtia.Encounter- The essence of teachership? Studying an encounter is, despite its seemingly self evident nature, a topical subject. The gist of education and teaching is encountering each other, which is based on one´s own experience. In my thesis, I´m trying to find the experience of an encounter with the help of the best applicable method. I?m trying to get into the experience, to reveal what an encounter really is and what the essence of an encounter is. There was a need to find a point of view which could clarify an encounter and its structure. Teaching and education are joined together in an encounter in which it is a question of the educator and the one being educated being in an ontological relationship. On the basis of research, encountering can be regarded as a constitutive factor of being a teacher. The analysis of the concept of an encounter helps us to understand what the starting point of genuine communicative competence is. In the thesis, a teacher´s relationship to the world is examined from a dialogue philosophical point of view. The main questions of this thesis are: 1. What can be understood as a genuine encounter? 2. On what kind of dialogue can an encounter be constructed? In my thesis I implement the central principles of philosophical methodology and discuss fundamental problems in an encounter and the use and contents of the concepts related to it. I explain concepts related to the subject matter and raise problems connected to them and in the end I form an overall view relating to an encounter. Philosophical research gives clarity to the discussion of an encounter and a dialogue, which is needed in the thesis to build a common basis of discussion. Especially phenomenological philosophy has presented issues connected to encountering a human being. There is an on-going debate in different fields of society about encountering people and about its need in its different forms. To encounter another person comprehensively is connected to both the world of education and to other scientific fields where an individual is in a central position. The use of the concept of an encounter in abundance reflects its significance and the difficulties in defining it. The thesis deals with encounters between teachers and students. In this context, being a teacher has been defined from a psychological and collective viewpoint, not from the point of view of education. The development arising from education itself has to be looked into from the viewpoint of education. Only action on the basis of which teaching and education improves can be regarded as the development of education. It is a prerequisite in education for the educator to have a strong view on the goals of education. The fact that the concept of an encounter closely related to being a teacher hasn´t been opened up, is partly due to the fact that the factors outside the essence of education lead us away from the essence. Teaching and education are seen separate from each other and consequently, there is too much emphasis on technical and economic thinking. To understand encounters between individuals, one has to have genuine understanding of humanity and its basic factors. I call the thinking arising from education the world of educating teachers to be teachers to differentiate it from the worlds of business life and globalization. I look into encountering and the fundamental problems in it from the viewpoint of education. There is an abundant use of a dialogue in the field of education and it hasn´t been analysed enough. The concept has had a range of different meanings, although those discussing don´t always identify it. In my thesis, I look into the use of a dialogue in research literature and in the views of different philosophers and theorists. The use of a dialogue has become more and more common especially in pedagogical research, but there hasn?t been a clear idea about the concept of a dialogue itself. A dialogue has been used to solve the problem of an educational encounter, but it has also been used as a solution to the challenges of net pedagogy, the development discussions of the business world and mentoring. According to research, the relationship between a dialogue and an encounter depends on what we understand by a dialogue. The dialogues of different dialogue theorists and dialogue philosophers apply to different purposes. The use of a dialogue in net pedagogy and in working life arises from different points of view and from different targets. The differences between dialogues have something to do with the distance between those who encounter each other and with the number of people encountering each other and with the ontology of an encounter. The dialogical model of a Buberian I ´ Thou -encounter best meets the requirements for a genuine encounter. The encounter in Buber´s dialogue is the ideal of a genuine encounter, to which one has to aspire but which cannot be controlled. In a dialogue genuine encountering just takes place, one can be open to it but it cannot be forced. A dialogue can be seen as the essence of education and teaching when it is understood in the way that it is the relationship between the educator and the student which makes successful teaching possible. Through it the objective of education can be successfully pursued. Education is a central part of life and a central part of becoming a human being. The objective of an encounter and a dialogue is in themselves. If you create the right conditions for an encounter, it can be realized on its own terms. Learning a dialogue is not the same as learning a new technique or new didactic means. This thesis shows that genuine encountering is possible to pursue by pondering the basis and starting points of one´s own pedagogical thinking

Aspects on bioenergy as a technical measure to reduce energy related greenhouse gas emissions

Greenhouse gas emission assessments of energy supply systems have traditionally included the CO2 emissions produced as the fuel is burned. A lot of models and calculations for evaluating greenhouse gas emission savings by using bioenergy have been introduced. The approaches often cover a major part or sometimes even the whole energy system. The biofuel production process itself is one piece that is normally covered very briefly or considered insignificant. Unfortunately, this means that the significance of some affecting factors might not have been estimated. The object of the thesis was to study the greenhouse gas balances in connection with the harvesting and production of biofuels and, based on this, evaluate in what situations there is a need to re-evaluate the potentials of greenhouse gas emission savings when using bioenergy for substituting fossil fuels. Different methodologies were used in the separate evaluations: the philosophy and methodology of industrial ecology was used to analyse the sustainability and material flows of the Finnish forest industry. A simple calculation model was developed for analysing the energy consumption and greenhouse gas emissions for biomass production chains, upgrading of biofuels and production of solid recovered fuels. Emission risks from long-time storage of biofuel and biodegradable material were evaluated as well as changes in forest soil carbon due to harvesting of forest residues. The examination of the biofuel production chains showed that in a favourable situation as much as 97-98% of greenhouse gas emissions for a fossil fuel could be avoided by substituting it with a biofuel. On the other hand the investigation also pointed out that e.g. increasing fuel storage and upgrading activities for biofuels are likely to decrease this percentage remarkably. The main conclusion of the thesis was that the neutrality of greenhouse gas emissions when producing bioenergy should be re-evaluated. The author further suggests that tools and stimulants for keeping the greenhouse gas emission levels in fuel production chains as low as possible should be developed.reviewe

Measurement methodology for greenhouse gas emissions from storage of forest chips A review

Research on greenhouse gas emission related to solid biofuels has focused mainly on the emissions from end use and the production chain. GHG emissions from the storage of forest chips have not received much attention in recent literature. In order for EU emission reduction targets to be fully understood, emissions from solid biofuel storage needs to be better described. Usually emissions from chip piles have been modelled using studies from organic waste composting but these two materials can differ appreciably; for example the C/N-ratio and moisture content. Herein, previous studies on greenhouse gas emissions from forest chips piles during storage are reviewed. The objective is to report on the methodology for measuring GHG emissions from organic waste composting in order to understand the suitability of applying the same methods for measuring emissions from woody biomass piles

Ammattikasvatusfilosofiaa: muutos uhkana vai mahdollisuutena ammattikasvatuksen olemukselle?

Ammattikasvatuksen olemuksen ja ammatin käsitteen selvittely on ammattikasvatusfilosofian alaa. Muutosten keskellä filosofinen pohdinta on yhä ajankohtaisempaa, ja Ammattikasvatusfilosofia-teoksen ilmestymisen jälkeen (2006) muutos ja sen vauhti näyttävät entisestään kiihtyneen yhteiskunnassa. Koulutuspoliittiset määrittelyt (yleissivistävä-ammatillinen) eivät ole ammattikasvatuksen olemuksellisia määrittelyjä. Olemuksen määrittelyyn vastauksia voidaan hakea tutkimuskohteen kautta, jolloin ammattikasvatus ilmiönä avautuu ammattiin kasvattamisen ja ammatillisen kasvun kautta. Ammattikasvatus on siis käsitteenä laajempi kuin pelkkä kasvatus. Tämä olemuksen määrittely vaatii ammatin käsitteen selvittelyä. Lähtökohdaksi nousee koulutuksen ja työn ohella ammattilainen, yksilö. Tämä tekee ammatin käsitteestä persoonallisen. Ammattikasvatusfilosofia-teoksessa on ehdotettu dynaamisen ammatin käsitettä, jossa yksilön eli ammattilaisen rooli korostuu. Tällöin muuttava ammatin käsite määrittyy yksilön ja yhteiskunnan dialogissa

Usefulness of neuron specific enolase in prognostication after cardiac arrest : Impact of age and time to ROSC

Aim of the study: We evaluated the impact of patient age and time from collapse to return of spontaneous circulation (ROSC) on the prognostic accuracy of neuron specific enolase (NSE) after out-of-hospital cardiac arrest (OHCA). Methods: Using electrochemiluminescence immunoassay, we measured serum concentrations of NSE in 249 patients who were admitted to intensive care units after resuscitation from OHCA. In each quartile according to age and time to ROSC, we evaluated the ability of NSE at 48 h after OHCA to predict poor outcome (Cerebral Performance Category 3-5) at 12 months. Results: The outcome at 12 months was poor in 121 (49%) patients. The prognostic performance of NSE was excellent (area under the receiver operating characteristic curve, AUROC, 0.91 [95% confidence interval, 0.81-1.00]) in the youngest quartile (18-56 years), but worsened with increasing age, and was poor (AUROC 0.53 [0.37-0.70]) in the oldest quartile (72 years or more). The prognostic performance of NSE was worthless (AUROC 0.45 [0.30-0.61]) in the quartile with the shortest time to ROSC (1-13 min), but improved with increasing time to ROSC, and was good (AUROC 0.84 [0.74-0.95]) in the quartile with the longest time to ROSC (29 min or over). Conclusion: NSE at 48 h after OHCA is a useful predictor of 12-month-prognosis in young patients and in patients with a long time from collapse to ROSC, but not in old patients or patients with a short time to ROSC.Peer reviewe

Neurofilament light compared to neuron-specific enolase as a predictor of unfavourable outcome after out-of-hospital cardiac arrest

Aim: We compared the prognostic abilities of neurofilament light (NfL) and neuron-specific enolase (NSE) in patients resuscitated from out-ofhospital cardiac arrest (OHCA) of various aetiologies. Methods: We analysed frozen blood samples obtained at 24 and 48 hours from OHCA patients treated in 21 Finnish intensive care units in 2010 and 2011. We defined unfavourable outcome as Cerebral Performance Category (CPC) 3-5 at 12 months after OHCA. We evaluated the prognostic ability of the biomarkers by calculating the area under the receiver operating characteristic curves (AUROCs [95% confidence intervals]) and compared these with a bootstrap method. Results: Out of 248 adult patients, 12-month outcome was unfavourable in 120 (48.4%). The median (interquartile range) NfL concentrations for patients with unfavourable and those with favourable outcome, respectively, were 689 (146-1804) pg/mL vs. 31 (17-61) pg/mL at 24 h and 1162 (147-4360) pg/mL vs. 36 (21-87) pg/mL at 48 h, p < 0.001 for both. The corresponding NSE concentrations were 13.3 (7.2-27.3) mg/L vs. 8.5 (5.8- 13.2) mg/L at 24 h and 20.4 (8.1-56.6) mg/L vs. 8.2 (5.9-12.1) mg/L at 48 h, p < 0.001 for both. The AUROCs to predict an unfavourable outcome were 0.90 (0.86-0.94) for NfL vs. 0.65 (0.58-0.72) for NSE at 24 h, p < 0.001 and 0.88 (0.83-0.93) for NfL and 0.73 (0.66-0.81) for NSE at 48 h, p < 0.001. Conclusion: Compared to NSE, NfL demonstrated superior accuracy in predicting long-term unfavourable outcome after OHCA.Peer reviewe

Carbon calculator tracks the climate benefits of managed private forests

As part of California's strategy to reduce greenhouse gas emissions, private forest landowners are now required to address carbon sequestration as a management goal when submitting timber harvest plans. Using public data on forests and forest products, we developed a calculator that tracks the carbon sequestration benefits related to live trees, wood used for bioenergy and wood going into products. The calculator is adapted for different forest types, forest management techniques and time frames. Based on current best practices used in California, we estimate that harvested and regenerated forests will provide approximately 30% more total carbon sequestration benefits than forests left to grow for an equal time. More than half of the total benefits relate to harvested wood substituting for fossil fuels and fossil fuel–intensive materials such as cement and steel. With relatively efficient management practices, harvesting a ton of wood provides more sequestration benefits than leaving that ton growing in the forest