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  • Arkiomaa, Minea (2016)
    In my pro gradu thesis, I introduce the applicable principles of automatic exchange of account information in international tax matters in the context of the United States’ Foreign Account Tax Compliance Act, or FATCA, regulation and contrast this with the OECD's Global Forum drafted Common Reporting Standard, or CRS. The recently implemented policies require that certain actors in the financial sector, such as banks and investment entities report their foreign clients and their account information to their respective tax residence jurisdictions, and with FATCA that they report to the United States of America. I describe some of the practical application problems, that these requirements regarding financial account information may cause in the private sector and at the administrative level, especially with respect to these two different automatic exchange of financial account information systems, FATCA and CRS. I focus on the differences between these two systems by comparing them to one another. The chosen perspective is global compliance and application, instead of any particular jurisdiction applying FATCA and/or CRS. I use certain jurisdictions as examples of the treaty implementation to further demonstrate the differences between the two systems. The main research method is a fiscal policy approach with a socio-economic focus as well as some methods of comparative law. The key sources are the applicable treaties and the material containing the detailed rules for the application of the systems. As additional source material I also use academic articles and government announcements, which specify the interpretation of the applicable rules. I approach the subject by dividing the pro gradu thesis into chapters that cover the principle of automatic exchange of information or AEoI focusing on the financial account information exchange in the two major applicable treaties. The main chapters of this thesis introduce the implemented practices from these agreements by emphasizing their significant differences and their possible effects in practice. In the early chapters, I briefly introduce the EU legislation about AEoI as a reference point. The first chapter of this thesis introduces the scope of the topic of AEoI and the interdisciplinary connections to other fields of international tax law. I give some background information about the history of AEoI legislation process and explain the international public pressure for the agreements. The next chapter briefly describes the legislation process of FATCA and the overall system of AEoI in FATCA. Later, I examine the specifics of the agreement focusing on the obligated parties and financial accounts. The second main chapter is a similar description of the multilateral CRS and its background. This leads to the main chapter of this thesis and the further analysis of the research question: What are the main differences between FATCA and the CRS and how will the differences affect the practical applicability of the principle of AEoI for financial accounts in tax matters? The final chapter binds together specific differences between of the application of the automatic exchange of financial account information principles based on the treaties and introduced academic material as well as speculation about the future of AEoI in the light of these agreements and their differences reflecting on global fiscal policy. Finally, I summarize my arguments in the Conclusion chapter. From the technical perspective, the most significant areas of divergence include the option to use account balance de minimis thresholds for identification and reporting purposes to exclude or lighten the due diligence requirements of the financial institutions under FATCA but not under CRS. This has led to implementation, cost and system design issues for many jurisdictions. The treaties have a large amount of very specific definitions, which are used for the implementation of the AEoI, some of these terms do not correspond to one another in the two systems. CRS relies primarily on domestic legislation and practices, whereas FATCA refers mostly to US policy. Additionally, FATCA has a broader set of excluded accounts compared to CRS. Finally, one of the most important differences is the extent of reciprocity in the automatic exchange of financial account information between FATCA and the CRS. FATCA is not truly reciprocal but has a strong economic incentive for compliance. CRS, on the other hand, is truly reciprocal, but lacks efficient compliance incentives and enforcement of sanctions. Neither of the systems do a very good job of regulating trusts and seem to leave them outside of the general reporting requirements, if they are carefully set up in a way to circumvent both systems.
  • Penttinen, Jussi (2021)
    HMC is a computational method build to efficiently sample from a high dimensional distribution. Sampling from a distribution is typically a statistical problem and hence a lot of works concerning Hamiltonian Monte Carlo are written in the mathematical language of probability theory, which perhaps is not ideally suited for HMC, since HMC is at its core differential geometry. The purpose of this text is to present the differential geometric tool's needed in HMC and then methodically build the algorithm itself. Since there is a great introductory book to smooth manifolds by Lee and not wanting to completely copy Lee's work from his book, some basic knowledge of differential geometry is left for the reader. Similarly, the author being more comfortable with notions of differential geometry, and to cut down the length of this text, most theorems connected to measure and probability theory are omitted from this work. The first chapter is an introductory chapter that goes through the bare minimum of measure theory needed to motivate Hamiltonian Monte Carlo. Bulk of this text is in the second and third chapter. The second chapter presents the concepts of differential geometry needed to understand the abstract build of Hamiltonian Monte Carlo. Those familiar with differential geometry can possibly skip the second chapter, even though it might be worth while to at least flip through it to fill in on the notations used in this text. The third chapter is the core of this text. There the algorithm is methodically built using the groundwork laid in previous chapters. The most important part and the theoretical heart of the algorithm is presented here in the sections discussing the lift of the target measure. The fourth chapter provides brief practical insight to implementing HMC and also discusses quickly how HMC is currently being improved.
  • Malinen, Pia Julia (2022)
    Tämä pro gradu -tutkielma pyrkii tarkastelemaan ja tutkimaan identiteettiemme arkipäiväistä performatiivisuutta digitalisaation linssin läpi. Yksi teatterin ja performanssin suurimmista rikkauksista on nimenomaan se, ettei se rajoitu pelkästään fyysiselle lavalle – se voi ilmetä monessa eri muodossa päivittäisessä elämässä. Tutkielman keskipisteenä toimii kuvallinen sosiaalinen media, jossa vietämme enemmän aikaa kuin koskaan ennen ja joka on nopeasti muodostunut yhä useammalle ihmiselle heidän ensisijaiseksi kommunikaatioalustakseen. Tästä johtuen meidän tulee kriittisesti tarkkailla kuinka konstruoimme identiteettejämme digitaalisessa ulottuvuudessa, sekä harkita millä tavoin nämä identiteetit saattavat poiketa toisistaan riippuen halutusta kohdeyleisöstä. Täten tämä tutkielma perehtyy itseisperformanssiin digitaalisessa ulottuvuudessa sekä digitalisaation vaikutukseen tähän prosessiin harkitsemalla niitä metodeja, joilla luomme ja ylläpidämme erinäisiä minuuden rooleja sosiaalisen median visuaalispainotteisilla alustoilla. Tutkielman pääpainopisteenä toimii esittävien taiteiden teoriat ja teemat. Analyysini tuloksena esitän, että itseisperformanssin ja digitaalisen identiteetin (johon viittaan termillä 'digiminä', eng. 'the digital self', läpi tutkielman) konstruointi digitaalidessa ulottuvuudessa tapahtuu teatraalisin keinoin, lopputuloksen (eli luodun hahmon) vaihdellessa riippuen tavoitellusta kohdeyleisöstä sekä halutusta vaikutuksesta. Se, mikä tekee aiheesta ajankohtaisen ja tutkimisen arvoisen on digitaalisen kommunikaation sekä digiulottuvuuden tärkeyden kasvaessa elämissämme. Ymmärtämällä kuinka esitämme (tai esittelemme) itseämme verkossa edesauttaa meitä paremmin ymmärtämään mitä asioita pidämme itsessämme ja muissa korkeassa arvossa sekä saa meidät tarkemmin pohtimaan miten muut näkevät meidät niin henkilökohtaisella kuin yhteiskunnallisella tasolla.
  • Rinne, Rasmus (2021)
    Social fobi(SF) definieras som en uttalad eller bestående rädsla för en eller flera olika sociala situationer. SF präglas av en förvrängd uppmärksamhet av social stimuli. Vi undersökte skillnader i självreferens processering i SF genom att rekrytera 20 friska kontroller och 38 personer med SF. Försökspersonerna undergick fMRI mätning medan de kategoriserade ord som visades till dem som positiva, negativa eller neutrala i kontext till en situation att de hör en grupp med personer säga ordet ifråga.SF gruppen delades itu och undergick ett randomiserat dubbelblindat experiment med escitalopram eller placebo i 7 dygn. Därefter utfördes fMRI mätningen pånytt med en liknande kategoriserings uppgift. Under experimentet uppföljdes nivån av ångest med självrapportering via STAI-Y1 frågeformulär. Vi observerade en ökning av aktivation i vänstra inferiora frontala gyrus till negativt socialt stimuli i den friska gruppen i kontrast till SF gruppen. Efter interventionen observerades normalisation i samma region i vänstra inferior frontala gyruset i escitalopram gruppen men inte i placebo gruppen. Vi observerade inga signifikanta skillnader i kliniska symptom utgående från frågeformulären. Vår slutsats är att vänstra inferiora frontala gyrus aktivation är nedsatt i SF och normaliseras av en korttidsbehandling av escitalopram förrän den kliniska effekten etableras.
  • Loponen, Maija (2014)
    This Thesis focuses on the interpretation of the ’directed activities’ connecting factor in the context of cross-border electronic commerce in tangible goods. The connecting factor is used as a condition for applying the private interna-tional law consumer protection rules of Regulation (EC) No 44/2001 (the Brussels Regulation) and Regulation (EC) No 593/2008 (the Rome I Regulation). The two-part connecting factor gives that a consumer contract is eligible for protection only if two cumulative conditions are met. Firstly, the business must have directed its activities to consumer’s jurisdiction or several jurisdictions including that. Secondly, the contract must falls within the scope of such activities. Before addressing the main purpose, it is reviewed what kind of consumer protection these Regulations offer. In addition, the significance of these rules is observed in the light of the recent developments in fields of procedural and substantial EU consumer law. The perspective of this study is European. The connecting factor is a product of the Europeanized private international law and it is specifically designed to provide protection for consumer engaging in e-commerce. In order to facilitate consumer trust in e-commerce, the circumstances in which consumers can resort to the protective rules should be clearly defined. However, the practical application of the connecting factor has been ambiguous. The main purpose of this study is to identify those legal facts which are relevant when determining if the requirements set down in the connecting factor are satisfied. In addition, the aim is to clarify how much evidential value these facts can bear in practical situations. The analysis is illustrated with examples of situations in which a consumer can, could or cannot enjoy the protection. The methodological focus is on analyzing the relevant case law of the ECJ. The interpretation established in the case law is complemented by analyzing the preparatory works for the relevant community instruments and Advocate Generals’ Opinions. In addition, visions created in academic debate are reviewed in order to see if they are in line with the autonomous interpretation. This study is mainly concerned with consumers’ interests and claims that consumers should be able to foresee their legal position before concluding a contract. In addition, the study acknowledges that consumers’ interests must be balanced against professionals’ interests. The main finding of this study is that, despite the recent case law and academic debate, the practical application of the connecting factor relies on case-by-case evaluation. Thus it is challenging to create clear guidelines for its application. Firstly, when considering if a website accessible in consumer’s jurisdiction constitutes an activity directed to that country, the evaluation should take into account website features and the professional’s overall activity. Consumers can enjoy the protection only if it is apparent that the professional was minded to conclude contracts with customers from consumer’s jurisdiction. Secondly, when determining whether the contract falls within the scope of the directed activities, the evaluation is based on the circumstances which led to the conclusion of the contract and in which the contract is concluded. It is discovered that, if the contract is concluded through the website, it generally falls within the scope of protection. However, if the contract is concluded by other means, there must be evidence indicating that there is a link between the directed activity and the contract. The general finding is that this fact-specific case-by-case evaluation will continue to cause uncertainty for consumers and professionals engaging in cross-border e-commerce.
  • Järvi, Maikki (2019)
    Tutkin Suomen ja Kolumbian kahdenvälisiä suhteita. Muodostan kronologisen selvityksen suhteiden kulusta vuosina 1950-2018 ja perustan analyysin sille oletukselle, että molemmat maat rakentavat ulkopolitiikkansa liberaalin koulukunnan ajatuksille. Tutkimuskysymykseni ovat: Miten hyvin Kolumbian ja Suomen kahdenväliset suhteet heijastavat maiden virallista ulkopoliittista narratiivia? Miksi kaupallisten suhteiden koko potentiaalia ei ole onnistuttu hyödyntämään? Miltä kahdenvälisten suhteiden tulevaisuus näyttää? Käytän tutkimuksessa menetelmänä narratiivista historiantutkimusta. Menetelmän tavoitteena on luoda erilaisista lähteistä kootulla aineistolla koherentti narratiivi, joka heijastaa kolumbialaista ja suomalaista historiaa ja politiikka kokonaisvaltaisemmin. Käytetyt aineistot tulevat pääsiassa Ulkoministeriön arkistoista, kirjallisuudesta ja temaattisista haastatteluista. Aineiston analyysissä hyödynnän kvalitatiivista lähestymistapaa. Kolumbia ja Suomen taloudelliset suhteet luotiin 1940-luvulla, diplomaattisuhteet 1954. Kauppa eteni ensin valuuttakompensaatiokaupan kautta. Kauppatase oli kroonisesti epäedullinen Suomelle ja tilanne pysyi melko samana 1980-luvulla asti, jolloin molemmat maat avasivat diplomaattiset edustustot. Äärimmäinen väkivalta Kolumbiassa ja paha talouslama Suomessa saivat Suomen sulkemaan edustustonsa 1993. Kolumbia teki samoin vuonna 2002. Seuraavien vuosien aikana suhteissa tapahtui muutos rauhanvälityksen ja konfliktinratkaisun noustessa Suomen ulkopolitiikan keskiöön myös Kolumbiassa. Suomi avasi Bogotan yhteystoimiston Limaan 2013 ja Kolumbia uudelleenavasi lähetystön 2014. Suomi seurasi esimerkkiä 2017. Maiden kahdenväliset suhteet heijastavat maiden virallista ulkopoliittista narratiivia melko hyvin. Laajalle levinnyt väkivalta ja huumekauppa sekä niiden vaikutukset Kolumbian taloudelliseen kapasiteettiin yhdessä Suomen ulkopolitiikan kanssa vaikeuttivat suhteiden taloudellisen potentiaalin hyödyntämistä. Nyt tulevaisuus näyttää positiiviselta. Yhteistyö ja jaetut kiinnostuksen kohteet ovat kasvussa. Suhteita hankaloittaneet tekijät ovat vähentyneet. Tapaustutkimus Kolumbian ja Suomen suhteista tarjoaa tavan tarkastella kummankin maan laajempia poliittisia suuntauksia. Lähdeaineisto antaa kuvan kunkin historiallisen aikakauden politiikasta ja taloudellisesta kehityksestä ja suurempi poliittinen konteksti heijastuu näistä yksityiskohdista. Tutkimukseni on ensimmäinen kronologinen kuvaus Suomen ja Kolumbian kahdenvälisten suhteiden historiasta.
  • Parland, Nike (2020)
    I the present work, I discuss the distinction between sense and nonsense in Wittgenstein’s Tractatus Logico-Philosophicus, starting out from von Wright’s och Emiliani’s modala inter-pretation of the concept of sense that Wittgenstein presents in his book. How is the distinction between sense and nonsense drawn, in the Tractatus, and which are the consequences follow-ing from it? The initial question is also discussed against the background of Frege’s conception of mean-ing, and in relation to Geach’s och Dummett’s views on the doctrine of Saying and Showing in Frege and in Wittgenstein. In addition, I discuss Hacker’s explanation concerning metaphysical and logical necessity, and the logical syntax of language, in the Tractatus This is followed up by a more detailed presentation of the concepts of bipolarity, the meaning-ful proposition and logical necessity in the Tractatus, according to von Wright and Emiliani. Finally, I discuss Diamond’s view of Anscombe’s interpretation of the Tractatus, and the status of the propositions of the Tractatus, in relation to more recent developments of the on-going debate concerning what nonsense is taken to be. In the present work, I thus consider different aspects of the fundamental question in the Trac-tatus concerning the connection between language and reality, and what is meant by the distinc-tion between sense and nonsense, in that book. My investigation stresses the central role of the modal concepts in the Tractatus, and discusses some difficulties, resulting from Wittgen-stein’s narrow concept of sense.
  • Heino, Riku (2015)
    This study explores how the municipal reputation of Kerava is formed and managed. Organizational reputation has emerged as a remarkable subject of study in recent years but most approaches emphasize economic profit as the ultimate gain of a good reputation. This case study on Kerava will provide a micro-level approach on reputation construction in municipal sector. What is often left for little attention in those reputational studies that do regard municipalities is the way in which a municipality itself constructs its reputation. This study explores how the municipality of Kerava communicates, manages and constructs its own reputation. The significance of reputation and image has increased in public organizations during recent decades. The preconditions for reputation construction have concurrently changed. Municipalities face new demands for expressing efficiency and legitimacy. The political nature of all public organizations makes reputational endeavours especially difficult. Municipalities have to match partly conflicting demands for transparency, consistency, legibility, credibility and reality-basis. Public organizations have their own preconditions regarding interest group expectations. Pleasing the customers is not always the central purpose of operation in municipalities and the encounters with stakeholders are loaded with expectations regarding recognized roles and policy-determined conduct. These special characteristics regarding stakeholder relationships inevitably influence municipalities’ reputational efforts. The method of data collection in this study is semi-structured interview. Kerava is represented by current and previous members of the executive board of the municipality and members of the city parliament. The interview data is interpreted using thematic content analysis. As a result of this analysis, I develop coherent themes that can be further explored in the conclusive chapter of this study. The results of this study illustrate that there is a foundation of determining preconditions to be found that sets limits for reputation construction in municipalities. The complexity of municipal organization appears as an all-encompassing theme in the exploration of Kerava’s reputation. The instability of cooperation and competition inside Kerava and with the state and other municipalities only deepens organizational complexity. The relation between daily operation and reputation becomes apparent as acts of promotional efforts are perceived as fragile. The perceived benefits of a good municipal reputation manage to highlight a central difference to the private sector. While tax-income and vitality as goals resemble the ideals of profit-making, happiness is also established as an important goal that is entwined with all other reputational goals.
  • Valve, Juhani (2018)
    This master’s thesis examines the incidence of indirect taxation in Finland. The purpose is to investigate how regressive or progressive this taxation is. A structural analysis of tax burden is performed to discover the origin of regressive and progressive influences. Further, a microsimulation model is used to estimate the distributional impact of the rate structure of value-added taxes. The tax burden of Finnish private households is calculated based on household-level consumption data from two Household Budget Surveys. The more recent 2016 survey is used to estimate value-added tax payments and the older 2012 survey is used to estimate all indirect tax payments. A household’s relative tax burden is first measured by dividing its tax payments by its disposable income. The income share of tax payments is used to estimate short-term impact and for evaluating the entire taxation system. Relative tax burden is then also measured by dividing tax payments by consumption expenditure. Expenditure shares are used to measure long-term and structural effects. The effect of reduced value-added tax rates is analyzed by simulating a tax reform. In this tax reform, reduced VAT rates are removed and all the affected goods and services are transferred to the standard value-added tax rate. The simulation assumes a perfect transmittance of tax rate changes to consumer prices and a unit price elasticity of demand. The main results and the simulation are finally recalculated using an alternative set of specifications. These specifications come from a 2014 report on the distributional effects of consumption taxes in OECD countries. The recalculation serves as a robustness check and provides figures which can be used in international comparisons. The most important difference between the OECD model and the main model of this thesis is that the OECD model does not utilize imputed rent or include housing expenses. Indirect taxes in Finland are regressive in the short-term and slightly progressive in the long-term. The regressive influence originates from taxes on food, alcohol, tobacco and communications. A progressive influence is found in taxes on transportation. Reduced value-added tax rates have a minor progressive effect on the whole, but this noticeably declined from 2012 to 2016. The decline happened because of changes in consumption structure. Using OECD specifications leads to similar results, except that the long-term effect of value-added taxes is estimated to be proportional, whereas it is weakly progressive according to the main results of this thesis. Compared to other nations, Finland is a fairly typical OECD country.
  • Tiihonen, Rosa (2016)
    Recent studies have suggested that iron (Fe) and manganese (Mn) oxides may play a role in the anaerobic oxidation of methane (AOM) in brackish coastal sediments of the Baltic Sea. However, the distribution of these oxides in coastal sediments had not yet been established. In this study sedimentary Fe and Mn dynamics were studied along Pohjanpitäjänlahti which is a silled estuary and the adjacent archipelago in Uusimaa, Finland. The estuary is fed by Fiskarinjoki and Mustionjoki rivers and it discharges into the Gulf of Finland through a narrow, salinity stratified strait. Sediment and porewater samples for chemical profiling were obtained by GEMAX™ coring, sediment slicing and Rhizon™ porewater extraction. Water samples were obtained by Limnos™ water sampler and analyzed for dissolved Fe and Mn. Concentrations of Fe and Mn and speciation of sediments were determined by sequential extraction, including a separate extraction scheme for sulfur-bound phases. The results of this study show that the distributions of iron and manganese are heterogeneous in the coastal zone of the Gulf of Finland. Dissolved Fe concentration decreases rapidly from the river mouth due to salinity induced flocculation and sedimentary Fe concentration decreases steadily offshore. In contrast, dissolved and sedimentary Mn concentrations are highest in the deep inner basin of Pohjanpitäjänlahti. This implies internal shuttling of Mn related to redox conditions in the estuary. The Fe and Mn speciation of inshore sites is dominated by more reactive phases such as poorly-crystalline and crystalline oxides, while at offshore sites, less reactive phases such as sheet silicates are more dominant. Fe and Mn oxides are present in all study sites throughout the sediment cores which make them theoretically available for Fe-Mn- mediated AOM.
  • McDonald, Isabel (2020)
    Talc is a problematic alteration mineral at the Kevitsa Ni-Cu-(PGE) mine in Sodankylä, Finland, and its distribution and control were assessed in this thesis. Kevitsa is a polymetallic mine hosted in an ultramafic intrusion, extracting Ni, Cu, Co, Au, Pt and Pd, which are of increasing importance in green energy technologies. Talc – a common alteration product in ultramafic rocks – detrimentally interferes with the recovery of copper in the flotation stage of ore processing when concentrations exceed 5 wt. %, thus affecting the economics of mine operations. It was found different talc concentrations had different spatial associations and controls, with three dominant styles identified, and a multi-stage genesis of talc alteration is proposed. The talc styles identified in the study are as follows: (style 1) pervasive talc-chlorite alteration, (style 2) talc-dolomite alteration haloes proximal to dolomite veins and (style 3) talc on brittle structures, associated with magnetite. Low values of talc between 0.2-0.5 wt.% (style 1) were found to have no preferential spatial distribution, occurring as background alteration throughout the intrusion. Intermediate values (between 1-5 wt. %) were associated with late brittle fractures and structures (style 3), with a notable association with the NE-flt-rv1 fault zone. Style (2) was found to have a dominant structural control, specifically being associated with north-south trending structures. Dominant structures with this association identified are NS-flt1_flt-002 and NS-flt-2_flt-009. Highest values (commonly exceeding >10 wt. %) manifest themselves as alteration haloes proximal to veins, where talc-carbonate replaces the intercumulus mineral phases. Here it is proposed that ‘low talc’ alteration, style (1), was the first talc association to occur, generated by late magmatic fluids or regional metamorphism accompanying amphibole and serpentine alteration. The association observed as style (2) was likely generated by the infilling of north-south trending structures by carbonate-talc veins through metasomatism by a CO2 rich metamorphic fluid, perhaps delivered by a deep-seated structure, often generating talc values in excess of 10 wt.%. The third stage is proposed to be talc enrichment via meteoric fluid percolation, after exhumation. This generated talc along brittle structures associated with magnetite style (3), and talc-carbonate concentrations may also be upgraded at this stage. Further enrichment of talc is observed at the surface, attributed to freeze thaw-cycles of permafrost upgrading talc values. The identification of these processes and controls on talc will not only have implications for the economics of Kevitsa as high talc zones can be avoided, but findings may have useful applications for mining of similar deposits in the Central Lapland Greenstone belt such as the nearby Sakatti Cu-Ni-(PGE) project, when it enters production.
  • Niilekselä, Pia (2017)
    Entrance to academic studies does not automatically lead to commitment in one's studies. There may be differences in student commitment across different learning environments. In the present study, combinations of problems in studying medical students experience were investigated in a lecture-based learning environment (n = 246) and in a problem-based learning environment (n = 231). Also differences between the combinations in task avoidance and differences between the combinations in academic achievement were investigated in each learning environment. Medical students were classified in different learning environments by K-means cluster analysis by cases into groups based on the following variables: exhaustion, lack of self-regulation, lack of interest and distress. Three groups of commitment among medical students were identified in the lecture-based learning environment: committed, carefree and dysfunctional students. The profiles were related to task avoidance but not to study success. The committed students expressed less task avoidance than the carefree students and the dysfunctional students. The latter two groups of medical students did not differ from each other in this case. Also three groups of commitment among medical students were identified in the problem-based learning environment: committed, committed carefree and dysfunctional students. The profiles were related to task avoidance and study success. The dysfunctional students expressed more task avoidance than the committed carefree students and the committed students. The latter two groups of medical students did not differ from each other in this case. The committed students and the committed carefree students gained better grades than the dysfunctional students. However, the former two groups of medical students did not differ from each other in this case. The implications of the study for research are discussed.
  • Kujala, Sofia (2022)
    Maisteritutkielmani aiheena on sopimusneuvottelujen rooli osana sopimusten tulkintaa. Tutkielmani ydinkysymyksenä on pohtia sopimusneuvottelujen roolia Pohjoismaisessa tulkintaopissa sekä Englannin tulkintaopissa. Tutkielman tarkoituksena on ensiksi luoda yhteinen kehikko Pohjoismaisesta tulkintaopista, jotta sen avulla voidaan tarkastella sopimusneuvottelujen roolia Englannin tulkintaopissa. On tarkoituksenmukaista tarkastella tulkinnassa käytettäviä metodeja, prosessia sekä tulkinnan tarkoitusta, koska ne muodostavat lähtökohdan sopimusneuvottelujen asemaan Pohjoismaissa. Sopimusten tulkinta on laaja kokonaisuus, joka toteutetaan laajan tulkintamateriaalin pohjalta. Tutkielmani perusajatuksena on tutkia sopimusneuvottelujen roolia muun tulkintamateriaalin osana, jonka vuoksi on tärkeää nostaa esille muut Pohjoismaissa käytettävät sopimuksen ulkopuoliset tulkintamateriaalit (kontekstimateriaali). Kontekstimateriaalilla on pohjoismaissa olennainen osa sopimusten tulkinnassa erityisesti, kun tarkoituksena on määritellä sopimusosapuolten yhteinen tahto. Muu sopimuksen ulkopuolinen tulkintamateriaali nostaa esille sopimusneuvottelujen roolin osana tulkintaa käytettävää materiaalia. Toiseksi tutkielmani tarkoituksena on tarkastella Pohjoismaisen oikeuden ja Englannin oikeuden eroja sopimusneuvottelujen osalta. Englannin tulkintaoppi rajoittaa tulkintamateriaalin objektiiviseen materiaaliin ja sulkee ulkopuolelle erityisesti sopimusneuvottelut ja subjektiiviset elementit. Tutkielman tarkoituksena on avata Englannin tulkintaopin sääntelyä sopimusneuvottelujen osalta sekä tuoda esille eroja ja yhtäläisyyksiä sopimusneuvottelujen roolista Pohjoismaisessa tulkintaopissa sekä Englannin tulkintaopissa. Pohjoismaisen sopimusten tulkintaopin ja englannin tulkintaopin erona voidaan erityisesti havaita lähtökohta osapuolten tarkoituksen määritykselle. Pohjoismaisessa tulkintaopissa voidaan käyttää laajasti eri kontekstimateriaalia osapuolten tarkoituksen määrittämiseksi, kun taas englannin tulkintaopin tarkoituksena on selvittää osapuolten tarkoitus objektiivisesta näkökulmasta ja rajoittuu lähinnä itse sopimukseen. Tutkielman lopulla esitetään pohdintaa siitä miksi sopimusneuvottelut ovat Englannin tulkintaopissa rajattu tulkintamateriaalin ulkopuolelle. Olennaisen syyn muodostavat Englannin tulkintaopissa käytettävä erilainen tulkintametodi sekä erilainen tulkinnan tavoite. Pohdintaa esitetään myös siitä, miten sopimusneuvotteluja voidaan hyödyntää Pohjoismaisesta näkökulmasta objektiivisen tulkintametodin rajat huomioon ottaen.
  • Ollus, Robin (2019)
    The basis for an arbitral proceeding is usually an arbitration agreement. In most situations, the arbitration agreement is included as an arbitration clause in the main agreement. Even if the arbitration clause seems to be a part of the main agreement, it has in accordance with the doctrine of separability to be regarded as a separate agreement from the main agreement. Without the doctrine of separability, the arbitral tribunal would lose its competence by ruling the main agreement, of which the arbitration clause would be a part invalid, terminated or non-existent. Consequently, the alleged invalidity of the main agreement does not automatically affect the arbitration clause and a separate assessment of the validity of the arbitration clause has to be done. The doctrine of separability has been justified with both the intent of the parties to solve all disputes regarding the main agreement by arbitration and with efficiency arguments, as for instance protection of the competence of the arbitral tribunal. In most jurisdictions, the doctrine of separability is accepted, but the exact scope and applicability of the doctrine varies from one jurisdiction to another. This thesis aims to determine the scope of the doctrine of separability and in addition, to create general rules for assessing the scope of the doctrine. The thesis aspires to clarify the legal state regarding the scope and applicability of the doctrine of separability in Finland. However, there is not much case law and legal doctrine concerning the doctrine of separability in Finland. Therefore, in addition to the legal dogmatic method, also a comparative method is used. The comparison is done with both international arbitration practice and as a Nordic comparison, focusing mainly on Sweden. The doctrine has been more thoroughly studied in both Sweden and internationally than in Finland. By clarifying the scope of the doctrine of separability, many conflicts regarding the competence of the arbitral tribunal could be avoided. The thesis is structured to first assess specific situations of applicability of the doctrine of separability and then assess if any general rules for the scope and applicability of the doctrine can be made. Regarding the specific situations of applicability, the doctrine is in Finland applied for at least separating the arbitration clause from a main agreement that is allegedly invalid or terminated. When it comes to a main agreement alleged to be non-existent, there is no consensus regarding if the doctrine should be applied. In the thesis, I have argued that the doctrine of separability should be applied even if the main agreement is allegedly non-existent. Otherwise, for instance a concluded arbitration clause in a draft agreement would be regarded as non-existent, if the main agreement is not concluded. When it comes to the applicability of the doctrine of separability to choice of law clauses in the main agreement, Finnish doctrine seems to have taken the standpoint that a separate assessment of the law applicable to the arbitration clause has to be done. Consequently, a choice of law clause in the main agreement does not automatically reach to the arbitration clause. However according to Finnish case law and literature, the doctrine of separability cannot reach to the interpretation and adjustment of arbitration clauses. In accordance with general contract law principles, arbitration clauses have to be interpreted and adjusted in the light of the main agreement. The second part of the research regards if any general rules can be applied to determine the scope and applicability of the doctrine of separability. I suggest that the doctrine of separability should be applied to all situations where the main agreement and the arbitration clause interconnects. The arbitration clause is a procedural agreement that is auxiliary to the substantive main agreement and thus has certain tasks and features that have to be protected by evaluating the arbitration clause separately. The doctrine of separability is a tool for contractual construction, which enables the courts and tribunals to give proper effect to the arbitration clause and the will of the parties. It does in no other way prevent the interaction between the agreements. When separately assessing and interpreting the arbitration clause, the general contract law rules determine the outcome of the assessment.
  • Klemola, Jesse (2023)
    The broad US dollar index has emerged as a global risk factor since the global financial crisis (GFC). When the spot dollar exchange rate appreciates strongly against a broad basket of currencies, there is a substantial decline in global dollar credit and a tightening of global financial conditions. This relationship reflects several macroeconomic and financial forces, of which mostly global factors related to international finance are considered. In particular, this thesis examines how the relationship is associated with risk appetite, leverage, and balance sheet capacity of global banks to intermediate cross-border capital flows. In addition, the underlying causes are considered through the global role of the dollar as the dominant currency for the international monetary and financial system. The empirical framework examines the dynamic relationship between the dollar, aggregate dollar-denominated cross-border bank flows, and various measures of balance sheet capacity of financial intermediaries. The mechanism follows Bruno and Shin (2015a, b) and the risk-taking channel of exchange rate fluctuations, where a dollar appreciation leads to a decline in the supply of dollar funding through reduced risk-taking capacity of global banks in the presence of currency mismatches. In addition, the framework is evaluated using a measure of global safe asset demand for dollar assets. Both vector autoregressions (VARs) and local projections (LPs) are used for structural analysis. The results support the mechanism in terms of economic and statistical significance, which are pronounced when the 30-year Treasury-swap spread is used as the measure of global intermediary capacity and also hold for the post-GFC sample. The benchmark model suggests that a positive unit shock in the widening of the swap spread immediately leads to a 0.8% increase in the growth of dollar-denominated cross-border bank flows and an equivalent contemporaneous depreciation of the dollar. The short-term effects of a swap spread shock last over three quarters. In turn, a broad dollar appreciation shock causes a narrowing of the 30-year Treasury-swap spread and a decline in the short-term growth of dollar-denominated cross-border bank flows. A positive shock to global demand for safe assets denominated in dollars is associated with a simultaneous 0.6% appreciation of the dollar. While the empirical evidence in this thesis does not establish a strong causal link between exchange rate movements, capital flows, and intermediary constraints, the results are consistent with similar work in the literature. Especially, the relationship between the 30-year Treasury-swap spread, bank leverage, and the dollar is consistent with studies that examine in more detail the co-movement between binding leverage constraints on global banks, higher costs of global dollar funding, and the strength of the dollar. The emergence of the post-GFC relationship and sustained appreciation of the dollar are typically found to be related to US monetary policy, increased role of the dollar as an international currency, greater demand for dollar assets, and reduced financial intermediation capacity in the dollar funding markets.
  • Hämäläinen, Simon (2021)
    This thesis explores the drivers and barrier to greening in the Finnish music festival scene. The term greening originates in literature on sustainable business and refers to the process of a company achieving greater sustainability through investments, managerial and organisational decisions and implementing policies and processes. The concept of greening is applied to music festivals, a type of event, that cause significant negative environmental impacts. Sustainable event management attempts to mitigate negative environmental impacts and to cause positive impacts for instance through environmental education and inspiring behaviour change. As a theoretical framework, this thesis uses drivers and barriers impacting the greening of music festivals identified in literature. The drivers (organisational and personal values, competitive advantage, consumer demand and the desire to educate) and barriers (lack of finance or support from stakeholders, lack of control over venues, lack of control over patron behaviour, lack of time, lack of sustainable supplies and suppliers), networking in the festival scene and the use of external environmental audits form the basis for a qualitative content analysis. The findings based on interview data from five Finnish music festival managers and a representative from an environmental auditing service suggests that the most significant drivers are value-based and the motivation for greening stems from personal pro-environmental values and the desire to inform and educate audiences. The barriers to overcome are external, related to stakeholders, infrastructure and the supply chain as well as unsustainable attendee behaviour. Additionally, there is among festival managers some uncertainty regarding best practices. A need for increased support from stakeholders and for accessible information highlights the importance of networking. External auditing services should offer flexible and contextual tools and a more inspirational tone. In conclusion, sustainability is seen by the Finnish music festival scene as a key issue and one of increasing priority in the future.
  • Salokari, Esko (2018)
    Tausta Duke Treadmill Score (DTS) on laajalti juoksumatolla suoritetun rasituskokeen yhteydessä käytetty painotettu pisteytys, joka yhdistää rasituksensiedon, suurimman ST-tason muutoksen ja rasituksen aikaisen rintakivun. Aiemmin ei ole tutkittu DTS:n ja sen yksittäisten osatekijöiden ennusteellista arvoa kuntopyörällä suoritettavan rasituskokeen yhteydessä. Menetelmät Kahden eri aineiston potilaat suorittivat normaalin rasituskokeen kuntopyörällä: 3936 potilasta (2371 miestä, iältään 56 ±13 vuotta) Finnish Cardiovascular Study (FINCAVAS) –aineistosta ja 2683 miestä (iältään 53±5.1 vuotta) Kuopio Ischemic Heart Disease (KIHD) –aineistosta. Arvioimme potilaiden todennäköisyyttä menehtyä sydän- ja verisuonisairauksiin Coxin regressioanalyysin avulla. Tulokset 180 potilasta (4,6%) menehtyi 6,3 vuoden mediaaniseuranta-ajan aikana (kvartiiliväli 4.5-8.2) sydän- ja verisuonisairauksiin FINCAVAS-aineistossa. 562 potilasta (21.0%) menehtyi sydän- ja verisuoniperäisiin syihin 24.1 vuoden mediaaniseuranta-ajan aikana (kvartiiliväli 18.0-26.2) KIHD-aineistossa. DTS ennusti vahvasti sydän- ja verisuoniperäistä kuolleisuutta molemmissa aineistoissa (FINCAVAS-aineistossa vaarasuhde 3.15 ylimmän ja alimman DTS:n kolmanneksen välillä, 95% luottamusväli 1.83-5.42, p-arvo <0.001 ja KIHD-aineistossa vaarasuhde 1.71, 95% luottamusväli 1.34-2.18, p-arvo <0.001). Kun mukaan analyyseihin otettiin myös DTS:n yksittäiset osatekijät, pisteytys ei kuitenkaan enää luotettavasti ennustanut sydän- ja verisuonisairaus peräistä kuolleisuutta kummassakaan aineistossa ja rasituksensieto oli merkittävin ennusteeseen vaikuttava tekijä. Pohdinta DTS liittyy sydän- ja verisuonisairauksien aiheuttamiin kuolemiin kuntopyörällä rasituskokeen suorittaneiden aineistoissa, mutta rasituksensieto osoittautui paremmaksi ennusteeseen vaikuttavaksi tekijäksi. Jatkossa myös juoksumatolla suoritettavan rasituskokeen yhteydessä tulisi perehtyä lisää DTS:n ennusteelliseen arvoon verrattuna muihin tekijöihin, erityisesti rasituksensietoon. 209 sanaa
  • Kulmala, Samuli (2014)
    The subject of this thesis is the duty of loyalty in the Nordic law of contracts. This study is of comparative law, and it aims to compare the definitions and explanations given for the duty of loyalty in the Nordic countries. The comparisons are made between Finland, Sweden, Norway and Denmark. This study could also be described as partly legal dogmatic, since the purpose of the comparisons is to find out what the legal meaning and effect of the duty of loyalty are. Since the duty of loyalty is a broad and general norm which applies to a number legal spheres, such as consumer and insurance contracts, the subject of this study needs to be delimited in order to keep the discussion coherent and focused. Because of this, the study will only inspect the duty of loyalty in the context of commercial contracts. In all of the Nordic countries, the duty of loyalty is an unwritten legal norm and/or a principle. The duty is generally defined as a duty of the contracting parties to reasonably consider each other’s interests and expectations without unreasonably risking their own. Many authors in jurisprudence have criticised this definition as vague and impalpable. Yet, at the same time, many authors see it as a norm that has gained more significance and influence in the law of contract, especially during the last decades. In Finland, there are many authors who have discussed the duty in articles and textbooks, but there is no doctoral thesis that focuses solely on the duty of loyalty. The situation is somewhat different in neighbouring countries, as several doctoral theses about the duty exist in Sweden and one in Norway. Aside from these theses, the academic discussion and debate has been vivid in all the Nordic countries. This study aims to gather and compile this discussion into a comparative analysis. Lastly, it presents a synthesis of these descriptions and discusses whether these descriptions could be merged into a notion of a Nordic duty of loyalty. The structure of this thesis consists of an introduction, followed by four chapters which concern the individual countries of this study. Each country is discussed in its own chapter. These chapters aim to describe the discussion and the debate in jurisprudence concerning the duty in the country in question. Each of these chapters consists of the following topics: 1.) the legal basis of the duty, 2.) the definitions given for the duty, 3.) how the duty has been defined in relation to other norms of contract law, 4.) the functions of the duty, 5.) its applications and lastly, 6.) the more specific elements attributed to the duty, such as its influence in different contracting phases and what specific obligations are thought to stem from it. The purpose of the first topic is to analyse the legal character of the duty. This will be done by inspecting the descriptions of the authors in jurisprudence and how the duty has been applied in court practice. The second topic describes the more specific definitions given for the duty in jurisprudence, and the third part seeks to find out how these definitions separate and define the duty in relation to the other norms of contract law, such as the bona fides, the principle of equity/reasonableness and the Contracts Act 36§. The fourth topic gives an account of the functions which authors have attributed to the duty, and the fifth one discusses the possible applications of the duty and what consequences disloyal conduct can give rise to. Examples of such consequences and legal remedies are the cancellation of contract, liability for damages and the voidableness of contract. The sixth part concerns the opinions of legal authors as to what type of concrete obligations the duty could generate and how it can actually supplement a contract. After the chapters discussing the individual countries, the sixth chapter will give a comparative analysis of the opinions and discussions mentioned in the aforementioned chapters. The sixth chapter consists of the same subtopics as chapters 2.-5. First and foremost, the author will analyse definitions and elements of the duty and discuss whether individual authors agree or disagree about them. Besides this, the author will also deliberate whether it is possible to find differences on national levels. The last chapter discusses the conclusions of the comparisons. The first part of this chapter will seek to give an illustration of what is, or could be, the broadest and the most comprehensive definition given for the duty in the Nordic countries. The author will also comment on the applicability of the duty in commercial contracts. As a counterweight to the first, the second part highlights the more critical and disinclined views towards the duty and seeks to summarize the debate.
  • Nahi, Johanna (2023)
    Objectives: Sleep is sensitive to mental stress. Mental stress can be triggered by everyday psychosocially stressful life events evoking feelings of fear of social evaluation, social exclusion or pressure of attaining desired goals. Deterioration of subsequent sleep is in turn widely associated with different mental health outcomes. Here we examine, whether psychosocial stress experienced before night sleep affects non-rapid eye movement (NREM) sleep architecture and sleep spindles. Furthermore, we intend to elucidate whether the effects of stress are different between two halves of the night. To our knowledge this is the first study integrating these themes and covering the entire night EEG measurement. Methods: Subjects were 20- to 34-year-old healthy adults (n=34) distributed into two experimental groups, completing different virtual reality scenarios. Subjects of stress condition performed a public speaking task in front of an attentive virtual audience whereas the subjects of control condition listened a neutral presentation in otherwise identical except empty virtual seminar room. Following both virtual reality scenarios participants’ sleep parameter data were gathered with electroencephalography (EEG) during the following night in the sleep laboratory. Results and Conclusions: We found that participants in stress condition displayed significantly lower N2 proportion during the first half of the night in contrast to control condition, accompanying slight reduction in N3 and REM sleep. Psychosocial stress had no significant effect on the entire night sleep spindle parameters, compared to non-stressful condition. However, a significant interaction between group and time on central spindle density was found, as a significant increase of central spindle density in the stress group from first to second half of sleep. Thus, we conclude that pre-sleep psychosocially stressful experience is associated with decreased N2 proportion during the first half of the sleep and increased central spindle density from the first to second half of the sleep, and the pattern is significantly different compared to sleep after neutral experience. These findings might indicate potential sleep homeostatic mechanism, whereby the stress related reduction of N2 sleep observed earlier in the night may be compensated for by a denser appearance of spindles later in the night, thus promoting sleep continuity and compensating for effects which occurred closer to the stressor.
  • Rautala, Martta (2021)
    This thesis studies possible factors associated with the earnings differences between Finnish and Swedish immigrants at the beginning of the 20th century in the United States. Economics literature has provided multiple explanations for the economic assimilation of immigrants. Fundamentally immigrant assimilation in economic theory is seen as a process of country-specific human capital accumulation. Many factors, however, can affect this process. In this thesis, I will test whether the earnings differences between Finnish and Swedish immigrants were associated with their location choices, size of the immigrant communities, English skills and linguistic distance between immigrant’s mother tongue and English. In addition, I test whether even within industries, the earnings differences persist and whether in addition to Swedes, Finns also differ from other Nordic immigrants. To do this, I will use a longitudinal dataset of 28 621 European male immigrants observed in 1900, 1910 and 1920 and use pooled OLS to estimate the earnings differences of Finnish and Swedish immigrants at different stages of their migration period. First, I find that at the time of arrival or at most 5 years after it, Finnish immigrants earn more than otherwise comparable Swedish immigrants. After more than 30 years in the United States, however, Finns earn substantially less than their Swedish counterparts. Also, not only did the Finns diverge from the earnings of the Swedes with the time spent in the United States, but also from their initial level of earnings. I then find that controlling for location choices and the size of the immigrant communities slightly reduce the earnings gap between long-term Finnish and Swedish immigrants. Differences in English skills, on the other hand, are not found to be associated with the earnings differences. Instead, I find that long-term Finnish and Swedish immigrants have almost equal probabilities of knowing English and that Finnish immigrants accumulate language skills at a substantial rate after arrival. The negative earnings gap among long-term Finnish and Swedish immigrants persists even within industries. However, although remaining negative, controlling for industry fixed effects reduces the earnings gap by over 50 %, suggesting that a large fraction of the negative earnings gap was associated with Finnish immigrants being active in low-paying industries. Finally, I find that the similar pattern applies not only to Swedish immigrants but also to other Nordic immigrants. At the time of arrival, Finns seem to earn more than otherwise comparable Nordic immigrants but after more than 30 years in the United States, Finns earn substantially less than their Nordic counterparts.