Suunnitelma perukirjan sähköistämisestä

Opinnäytetyön tuloksena saatiin suunnitelma sähköisestä palvelusta, jossa voi laatia sähköisen perukirjan. Palvelussa voi myös hakea lisäaikaa perunkirjoituksen toimittamiseen sekä perukirjan antamiseen Verohallinnolle. Sähköinen perukirja voidaan myös toimittaa Verohallinnolle palvelusta. Perukirja laaditaan kuolleen henkilön perunkirjoitustilaisuudessa. Perukirjasta käyvät ilmi kuolleen henkilön oikeudet varallisuuksiin ja velkoihin sekä niihin oikeutetut henkilöt kuoleman hetkellä. Perunkirjoitus on toimitettava kolmen kuukauden kuluessa kuolemasta, ja perukirja on toimitettava Verohallintoon kuukauden kuluessa perunkirjoituksesta perintöverotusta varten. Perukirjan sähköistämisessä täytyy ottaa huomioon perunkirjoitusta ja perukirjaa säätelevät lait ja asetukset sekä Verohallinnon ohjeet perukirjasta perintöverotuksen toimittamista varten. Digitalisaatio on nykyisen hallituksen yksi kärkihanke. Mielestäni sähköisen perukirjan mahdollistava palvelu olisi toteutettavissa. Hanketta perukirjan sähköistämiseksi ei ole vielä käsittääkseni konkreettisesti aloitettu. Näin ollen opinnäytetyötäni olisi mahdollista hyödyntää tulevassa hankkeessa

Lithium and brain plasticity - studies on glial cell changes and electroconvulsive treatment-induced amnesia in rats

Depression and bipolar disorder, collectively known as mood disorders, are devastating, common and often chronic illnesses. Imaging studies of patients with mood disorders have demonstrated structural changes in several brain regions implicated in mood regulation. Furthermore, bipolar disorder is associated with white matter abnormalities and post mortem analysis of brain tissue from patients with mood disorders have shown glial cell pathology. Electroconvulsive therapy (ECT) and pharmacological treatment with lithium have been used in the treatment of mood disorders for over 70 respectively 60 years, but the mechanisms behind their therapeutic effects remain elusive. We have previously shown increased neurogenesis and NG2 cell proliferation in a rat model of ECT, electroconvulsive seizures (ECS). NG2 cells can differentiate into mature myelinating oligodendrocytes in the adult brain. Moreover, given the fact they are an abundant proliferative cell type in all areas implicated in mood disorders and with a unique capacity to respond directly to neuronal signalling changes through their specialized contacts with neurons, NG2 cells are highly interesting in the context of mood disorder-associated white and grey matter changes. In paper I we show that chronic lithium treatment unlike its stimulating effect on hippocampal neurogenesis, decreased NG2 cell proliferation in the rat dentate hilus of hippocampus, amygdala and corpus callosum. Decreased proliferation could reflect decreased oligodendrogenesis or possibly cell cycle arrest in favour of differentiation into oligodendrocytes. Thus, in paper II we investigated the effect of lithium on remyelination and oligodendrogenesis in corpus callosum after chemically induced demyelination. We found that lithium treatment during the recovery period after the demyelinating insult decreased remyelination and oligodendrogenesis. In addition, the demyelination-induced inflammation was decreased by lithium. Further studies are needed to investigate if those effects are specific for rats, the dose of lithium used and the brain region investigated. Studies from our laboratory have previously shown a low-grade glial cell activation following ECS. In paper III we show that blood-borne macrophages are recruited to the hippocampal vessel walls after ECS. It can represent the first step in an inflammatory process, but when no further signals are acquired further progression through the astrocytic end-feet layer into the brain parenchyma is halted. ECT’s clinical practice and general acceptance has been limited by concerns about side effects, particularly regarding memory deficits. Certain pharmacological agents administered in association with ECT may protect against amnesia. During recent years, lithium has been shown to reduce memory deficits induced by stroke, stress, head trauma etc. in rodents. In paper IV, we investigated the effect of ECS and lithium treatment on spatial memory and demonstrated robust memory loss for a hippocampus-dependent navigational task learned during the week preceding ECS. This finding was consistent in four independent investigations. However the effect of lithium treatment on ECS-induced amnesia was not as conclusive. In two identically designed studies, lithium counteracted the ECS-induced amnesia, but was neither associated with reduced cell death nor reduced microglia activation Importantly though, an anti-amnestic effect of lithium was not found in two following equally designed studies. Further investigations of ECS-related disturbances are currently ongoing in our research group

Managing economic and virtual economic capital within financial conglomerates.

In the present contribution we show how the optimal amount of economic capital can be derived such that it minimizes the economic cost of risk-bearing. The economic cost of risk-bearing takes into account the cost of the economic capital as well as the cost of the residual risk. In addition to the absolute problem of the determination of the amount of economic capital, we also consider the relative problem of how to establish the allocation of economic capital among subsidiaries. However, since subsidiaries are juridical entities they will also solve the problem of economic capital allocation themselves. Clearly, in an equilibrium situation the relative allocation derived by the conglomerate and the absolute allocation derived by the subsidiaries coincide. We show that the diversification benefit which is typically obtained in a conglomerate construction, creates a virtual economic capital for subsidiaries within the conglomerate. We show furthermore that the absolute allocation approach can also be applied to the problem of optimal portfolio selection, extending the well-known Markovitz approach and providing a tool for management by economic capital.Capital allocation; Construction; Equilibrium; Management; Optimal; Optimal portfolio selection; Portfolio; Risk; Risk management; Selection; Subsidiaries;

Exploring the Evolution of a Manufacturer’s Capabilities and Managers’ Mindsets When Transitioning from Closed Innovation to Open Innovation Ecosystem

Organizations in the 21st century have started to opt for open innovation instead of closed innovation for numerous reasons. Opting for open innovation allows organizations to decide how to orchestrate it. One popular theme of open innovation is innovation ecosystems. This study scrutinizes how a manufacturer’s capabilities and managers’ mindsets evolve when transitioning from closed innovation to orchestrating an open innovation ecosystem. To be able to scrutinize how the manufacturer’s capabilities and the managers’ mindsets evolve, it is essential to employ a microfoundational approach. This study’s theoretical background is built by examining three main concepts. First, closed and open innovation are examined, and reasons for organizations employing open innovation are explicitly looked at. Secondly, the ecosystem concept, specifically the innovation ecosystem concept, is delved into. Thirdly, the dynamic capability is examined thoroughly, and microfoundational research has a role important in this part. Altogether, the three concepts are combined for a working theoretical framework. This empirical study employs a single case study. The case organization in this study is stock-listed and was selected due to the unique innovation ecosystem it orchestrates. Furthermore, the innovation ecosystem is in the evolution phase, and this is why there are visible changes in managers’ mindsets and capabilities. Primary data was gathered through semi-structured interviews, while secondary data was gathered from annual reports, capital market days, and other publicly available information. The data analysis occurs through a within-case study. This study’s findings showcase numerous mindset, cognition, work method, process, and organizational routines, which enable open innovation in an innovation ecosystem. This study’s main contribution is building an empirical framework that can be used to understand how microfoundations aid the manufacturing organization in achieving dynamic capability when the organization transitions from a closed innovation process towards an open innovation ecosystem.2000-luvulla organisaatiot ovat alkaneet valita avoimen innovaation suljetun innovaation sijaan monista syistä. Avoimen innovaation valitseminen antaa organisaatioille mahdollisuuden päättää, miten innovointi toteutetaan ja yksi suosittu avoimen innovoinnin toteutustapa on innovaatioekosysteemi. Tässä tutkimuksessa tarkastellaan, miten teollisuusyrityksen valmiudet ja johtajien ajattelutavat kehittyvät siirryttäessä suljetusta innovaatiosta avoimen innovaatioekosysteemin organisointiin. Yrityksen kyvykkyyksien ja johtajien ajattelutapojen kehittymistä tarkastellaan mikroperusteiden näkökulmasta. Tämän tutkimuksen teoreettinen tausta rakentuu kolmen pääkäsitteen tarkastelun kautta. Ensiksi tarkastellaan suljettua ja avointa innovointia ja syitä, joiden vuoksi organisaatiot käyttävät avointa innovointia. Toiseksi syvennytään ekosysteemin käsitteeseen, erityisesti innovaatioekosysteemin käsitteeseen. Kolmanneksi tarkastellaan dynaamisia kyvykkyyksiä mikroperusteiden avulla. Nämä kolme käsitettä yhdistetään toimivaksi teoreettiseksi kehykseksi. Tämä empiirinen tutkimus on yksittäinen tapaustutkimus. Tutkimuksen tapausorganisaatio on pörssilistattu ja se valittiin sen organisoiman ainutlaatuisen innovaatioekosysteemin vuoksi. Lisäksi innovaatioekosysteemi on kehitysvaiheessa, joten johtajien ajattelutavoissa ja kyvyissä on nähtävissä muutoksia. Ensisijainen aineisto kerättiin puolistrukturoiduilla haastatteluilla. Toissijaista aineistoa kerättiin vuosikertomuksista, pääomamarkkinapäivistä ja muista julkisesti saatavilla olevista tiedotteista. Tutkimuksen tulokset osoittavat lukuisia erilaisia ajattelutapoja, kognitiota, työmenetelmiä, prosesseja ja organisaation rutiinimuutoksia, jotka mahdollistavat avoimen innovaation toteutumisen innovaatioekosysteemissä. Tämän tutkimuksen tärkein anti on empiirisen kehyksen luominen, jonka avulla voidaan ymmärtää, miten mikroperustat auttavat tämän tutkimuksen teollisuusyritystä saavuttamaan dynaamisen kyvykkyyden, kun organisaatio siirtyy suljetusta innovaatioprosessista kohti avointa innovaatioekosysteemiä

Some remarks on IBNR evaluation techniques.

In this short note we give some comments and general remarks on the methodology of IBNR computations, as presented at the workshop on IBNR computations at the 2000 ASTIN Meeting, Porto Cervo, Sardinia.Evaluation;

Photonic Anomalous Quantum Hall Effect

We experimentally realize a photonic analogue of the anomalous quantum Hall insulator using a two-dimensional (2D) array of coupled ring resonators. Similar to the Haldane model, our 2D array is translation invariant, has zero net gauge flux threading the lattice, and exploits next-nearest neighbor couplings to achieve a topologically non-trivial bandgap. Using direct imaging and on-chip transmission measurements, we show that the bandgap hosts topologically robust edge states. We demonstrate a topological phase transition to a conventional insulator by frequency detuning the ring resonators and thereby breaking the inversion symmetry of the lattice. Furthermore, the clockwise or the counter-clockwise circulation of photons in the ring resonators constitutes a pseudospin degree of freedom. We show that the two pseudospins acquire opposite hopping phases and their respective edge states propagate in opposite directions. These results are promising for the development of robust reconfigurable integrated nanophotonic devices for applications in classical and quantum information processing

Photonic quadrupole topological phases

The topological phases of matter are characterized using the Berry phase, a geometrical phase, associated with the energy-momentum band structure. The quantization of the Berry phase, and the associated wavefunction polarization, manifest themselves as remarkably robust physical observables, such as quantized Hall conductivity and disorder-insensitive photonic transport. Recently, a novel class of topological phases, called higher-order topological phases, were proposed by generalizing the fundamental relationship between the Berry phase and the quantized polarization, from dipole to multipole moments. Here, we demonstrate the first photonic realization of the quantized quadrupole topological phase, using silicon photonics. In this 2nd-order topological phase, the quantization of the bulk quadrupole moment in a two-dimensional system manifests as topologically robust corner states. We unambiguously show the presence of localized corner states and establish their robustness against certain defects. Furthermore, we contrast these topological states against topologically-trivial corner states, in a system without bulk quadrupole moment, and observe no robustness. Our photonic platform could enable the development of robust on-chip classical and quantum optical devices with higher-order topological protection