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TIIVISTELMÄ Lahden Ammattikorkeakoulu Muotoiluinstituutti Taideteollinen muotoilu Hanna Östman Lilja - Sisustus- ja liikelahjatuote Klo Design Oy:lle Opinnäytetyö Sivujen määrä 106 Kevät 2009 Tämän projektin aiheena on sisustustuotteen kehitys Klo Design Oy:n mallistoon. Tuotekehityksen tavoitteena oli luoda tuote, jonka voi markkinoida liikelahjana ja siten esitellä Klo Design muotoiluliikelahjamarkkinoille. Liikelahjamarkkinoiden tutkimisen ja Klo Designin tuotanto- ja markkinointipotentiaalin analysoimisen jälkeen tehtiin päätös minkälaisesta tuotteesta tulee olla kyse. Tuote on kattilanlämmitin ja kynttilänalunen, jonka monitoimisuuteensa ja muotonsa takia on markkinoilla uusi. Tuote on joustava, tyylikäs ja aina käytössä, jolloin se ei vie säilytystilaa. Käytetyt menetelmät tässä projektissa ovat; taustatutkimus sekundaarisilla ja primäärillä lähteillä ja käytettävyystestit kuten: lämpötila-, ilma- ja aikatestit ja materiaali-, kestävyys ja turvallisuustestit. Näiden testien avulla tuotteen ominaisuudet on optimoitu. Testituloksien mukaan ruoan lämpötila pysyy 60 ja 80 °C välissä vaikka ruokamäärä (0,5 l - 1,5 l), aika (0,5 h - 2 h) ja kynttilämäärä (1 - 3 kpl) muuttuvat. On suosittavaa että käyttäjä voi itse säätää lämpötilaa kynttilämäärällä. Materiaalivalinta, keramiikka, on perusteltu sen kestävyyden, tuotanto-ominaisuuksien, ulkonäön ja kustannuksien vuoksi. Tuotteen turvallisuuden takaavat sen isot kontaktipinnat ja sen itseään lukitseva muoto. Kimmo Kukkonen ja Elina Rantapuska toimivat tukihenkilöinä ja ohjaajina tässä projektissa.
Business gifts are important part of companies’ relations. The gifts are given in many occasions, like on birthdays or during a business meeting. This study fo-cused on the cross-cultural business gift giving, especially when the giver is Finnish and the receiver is from another culture. The study represented the most important points of the cross-cultural business gift giving, especially for the decision maker of the giving company and the business gift company. Cul-ture was in focus. The aim of the study was to describe the cross-cultural busi-ness gift decision-making process and the factors related to it. The theoretical framework consisted of three main fields, decision-making and purchasing, international aspect, and value adding. The framework consisted of the basic information and research done on business gift field. This study was a case study. The case company was a Finnish business gift company. The nature of the study was descriptive and it was function-analytical. The empirical part of the research was qualitative. The qualitative data was collected by interview-ing three decision makers from the case company’s customer companies. The result, a cross-cultural business gift decision-making process follows the stages of normal organizational decision-making and purchasing process with one difference: almost all of the feedback on post-giving stage does not come to decision maker’s consciousness. The previous researches support the results of the culture’s importance and awareness for both the giver’s and receiver’s cul-ture. That is why, it is important in the future, to develop the existing feedback system and to create a better and more systematic monitoring system.
Purpose This study investigates how social interaction-oriented content in broadcasters' live speech affects broadcast viewers' purchasing and gift-giving behaviors and how broadcaster popularity moderates social interaction-oriented content's effect on the two different behaviors in live-streaming commerce. Design/methodology/approach A research model was proposed and empirically tested using a panel data set collected from 537 live streams via Douyin (the Chinese version of TikTok), one of the most popular live broadcast platforms in China. A fixed-effects negative binomial regression model was used to examine the proposed research model. Findings This study's results show that social interaction-oriented content in broadcasters' live speech has an inverted U-shaped relationship with broadcast viewers' purchasing behavior and shares a positive linear relationship with viewers' gift-giving behavior. Furthermore, broadcaster popularity significantly moderates the effect of social interaction-oriented content on viewers' purchasing and gift-giving behaviors. Originality/value This research enriches the literature on live-streaming commerce by investigating how social interaction-oriented content in broadcasters' live speech affects broadcast viewers' product-purchasing and gift-giving behaviors from the perspective of broadcast viewers' attention. Moreover, this study provides some practical guidelines for developing live speech content in the live-streaming commerce context.
Tutkielman tavoitteena on selvittää perheyrityksen sukupolvenvaihdokseen liittyvä perintö- ja lahjaverotus eri tavoilla toteutetuissa sukupolvenvaihdoksissa. Tutkielma on kvalitatiivinen tutkimus, jossa menetelmien osalta pääpaino oli kirjallisuus- ja oikeustapaustutkimuksessa. Perheyrityksen sukupolvenvaihdoksen ja siihen liittyvien veroseuraamusten optimointi edellyttää suunnitelmallista prosessia, missä otetaan huomioon eri toteutusvaihtoehtojen verotuksellinen kohtelu sekä luopujan että jatkajan kannalta. Perheen sisällä tapahtuvat sukupolvenvaihdokset tapahtuvat useimmiten lahjana, lahjanluonteisena kauppana tai perintönä, jolloin perintö- ja lahjaverotuksessa osakkeiden arvon määrittely ja sukupolvenvaihdoksen yhteydessä saatavat verohuojennukset ja niiden huomioon ottaminen ovat tärkeitä tekijöitä. Yritysmuodon muutoksilla, yhtiön jakautumisella tai yhtiön omien osakkeiden lunastamisella voidaan myös vaikuttaa sukupolvenvaihdoksen verotukseen.
This thesis is a compilation of four articles concerning various aspects of intertext, intertextual practice, and various ‘goings-on’ of fandom. Specifically this thesis concerns the folklore of Discworld fandom as expressed in the annual celebration of Hogswatch in Wincanton, Somerset, through the eyes of a folklorist. The general aim of this thesis is to explore a specific fandom celebration – Hogswatch in Wincanton – using methodology and theory prominent in folkloristics. The first article is an analysis of the intertextual and contextual construction of fandom in the celebration in Wincanton. This is where I outline the ideas of intertext and intertextual common sense, drawing upon folkloristic, intertextual scholars. The second article is a study of the mercantile part of fandom, through the notion of gift-economy. The third article is a study of the use of narratives in the celebration, more specifically the staged narratives performed during the celebration. This is done by using the narratological concept of qualia. The last article is published in this volume. The article analyses the material manifestations of fandom culture (costuming and handicrafts) through the concept of folk art. The thesis main theoretical concepts, utilized throughout the article series, are the notions of folklore, fandom and intertext. The main concepts are discussed in the chapters preceding the articles. Also discussed is the field methodology issues of doing participant observation in affectively invested fields, alongside a thorough description of the ethnographic fieldwork. The thesis show how intertext permeates fandom culture and how by using the notion of intertext one can explore and investigate fandom-expressions of affect; performance events, trading, narrative and material expression. It also shows how using folkloristic methodology and theory and treating the expression of fandom as folklore makes it easier to contextualize.
This is a qualitative research concentrating on literature and legal case. The objective of this study is to determine the options of partnership’s generational change by transferring partnership interest and by changing enterprise form from a partnership to a limited company and then splitting the company. Optimizing the generational change of a family enterprise and the taxation consequences requires a systematic preparation process in which the taxation of both, the renouncing and the continuing parties, is taken into account in every possible case. Generational changes inside of a family business are usually arranged as a gift or gift related purchase and therefore attention on inheritance tax and gift tax is required already in the planning phase. Assessing the company’s assets on inheritance and gift tax and noticing tax relieves of a generational change are important factors. In the case part of this study it is found economically viable to first change the company form and then splitting the company.
The purpose of this thesis was to create an integrated marketing communication plan for GSK Nordic. This included creating a marketing gift that will be sent to Swedish service firms and suggestions on how IMC could be implemented also in the future. The focus was on creating a marketing gift which would help GSK Nordic achieve their goal of finding co-operation partner from Sweden. Theoretical part of this thesis focused on the concept of integrated marketing com-munication and communication methods and tools. Since the target group in Sweden is business customers, the concentration was on B-2-B communication. Empirical part, which was the marketing gift, was done by arranging checkpoints. Three checkpoints were held so that personnel in GSK Nordic were able to answer questions and comment the process of creating the marketing gift. This thesis also includes suggestions for GSK Nordic on how IMC and communication methods and tools could be implemented in the future. As a result of this thesis GSK Nordic has a marketing gift that can be sent to the tar-get group in Sweden. Suggestions for future help GSK Nordic develop the marketing gift idea further and also implement and develop their integrated marketing commu-nication methods.
The work is of a practical nature and aims to optimise the processes within the considered company engaged in electronic gifting in the Russian Federation. The main goal of the work is to change the existing approach to testing usability in this company. The research of existing materials and articles in assessing the usability of user interfaces carries out to form a theoretical base. The obtained information is used to analyse one of the methods applied to evaluate user interfaces in the considered company. As an example, the work considers the interface of a web application. As a result, methodological errors in the application of one of the methods are identified, the effect of the testing is evaluated and a list of recommendations for planning and conducting subsequent testing is formed.
It is possible to increase the company’s profitability through the optimal control of working capital. This study shows how working capital management affects the profitability of Finnish corporate gift industry. The study contains first the theory section with prior studies on the connection of working capital and profitability. Specific variables have been chosen on the basis of these prior studies. The four main hypotheses have been formed from these previous studies. The research methods are Pearson’s correlation coefficient and linear regression analysis. The return on assets is used as the key figure of profitability. The meters for working capital are cash conversion cycle, accounts payable turnover and inventories’ turnover time. The control variables used in this study are the company’s grand total of the balance sheet measured with a natural logarithm, the change in turnover and the degree of indebtedness. The data for this study has been collected from the balance sheets and profit and loss statements of 102 corporate gift companies on the basis of the classification of the branch of business from the Voitto+ database in the years 2010-2014. As a result it can be stated that cash conversion cycle and inventories’ turnover time have a statistically significant negative effect on the return on assets. This study confirms the results of the prior studies stating that a company can improve its profitability by making the control of working capital more efficient. The study shows that a shorter inventories’ turnover time improves the return on assets. In the field of corporate gift industry the impact is emphasized especially in companies with a big value of current assets. The turnover of sales receivables and accounts payables did not have a statistically significant connection with the return on assets.