Infantry Company As a Society
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Taloudelliset Vaikutukset: Hyrynsalmi, Kuhmo, Sotkamo Ja Suomussalmi
Matkailullisen vapaa-ajanasumisen alue- taloudelliset vaikutukset: Hyrynsalmi, Kuhmo, Sotkamo ja Suomussalmi Pekka Kauppila Matkailullisen vapaa-ajanasumisen aluetaloudelliset vaikutukset: Hyrynsalmi, Kuhmo, Sotkamo ja Suomussalmi Pekka Kauppila Kajaanin ammattikorkeakoulun julkaisusarja B Raportteja ja selvityksiä 101 Yhteystiedot: Kajaanin Ammattikorkeakoulun kirjasto PL 240, 87101 KAJAANI Puh. 044 7157042 Sähköposti: [email protected] http://www.kamk.fi Kannen kuva: Shutterstock Kajaanin ammattikorkeakoulun julkaisusarja B 101 / 2020 ISBN 978−952−7319−53−9 ISSN 1458−915X SISÄLLYSLUETTELO 1. JOHDANTO .................................................................................................................. 1 1.1 Tutkimusraportin tausta ja tarve ......................................................................... 1 1.2 Tutkimusraportin tarkoitus, tavoitteet ja viitekehys ............................................ 5 1.3 Tutkimusraportin keskeiset käsitteet .................................................................. 7 1.4 Viimeaikaisia matkailun aluetaloudellisia tutkimuksia paikallistasolta ............... 12 2. TUTKIMUSALUEET, -AINEISTOT JA -MENETELMÄT ....................................................... 15 2.1 Tutkimusalueet Suomen ja Kainuun matkailun aluerakenteessa ........................ 15 2.2 Tutkimusalueet ja vapaa-ajanasunnot: kunnittain ja matkailukeskuksittain ....... 17 2.3 Tutkimusaineistot............................................................................................. 22 2.4 Tutkimusmenetelmät -
Equity in Education Thematic Review
EQUITY IN EDUCATION THEMATIC REVIEW COUNTRY ANALYTICAL REPORT FINLAND Finnish Ministry of Education Mars 2005 TABLE OF CONTENTS SECTION 1: COUNTRY CONTEXT AND CURRENT EQUITY SITUATION .................................. 4 CHAPTER 1. CULTURAL AND SOCIAL FACTORS................................................................................ 4 1.1. Historical background..................................................................................................................... 4 1.2. Comprehensive school.................................................................................................................... 4 1.3. Confidence in the significance of education................................................................................... 5 1.4. Teachers’ social prestige................................................................................................................. 5 1.5. Social and cultural homogeneity..................................................................................................... 5 CHAPTER 2. THE EDUCATION SYSTEM IN FINLAND......................................................................... 6 2.1. Pre-primary education..................................................................................................................... 6 2.2. Comprehensive school (basic education)........................................................................................ 7 2.3. Secondary education...................................................................................................................... -
Income Tax (Einkommensteuer) 1
INVENTORY LEVIED IN THE MEMBER STATES OF THE EUROPEAN UNION 16th edition — Supplement AUSTRIA FINLAND SWEDEN * »* • • • • • *** EUROPEAN COMMISSION EUROPEAN COMMISSION DIRECTORATE-GENERAL XXI CUSTOMS AND INDIRECTTAXATION DIRECTORATE-GENERAL XV INTERNAL MARKET AND FINANCIAL SERVICES Inventory of taxes levied in the Member States of the European Union by the State and the local authorities (Lander, départements, regions, districts, provinces, communes) 16TH EDITION — Supplement Austria Finland Sweden DOCUMENT A great deal of additional information on the European Union is available on the Internet. It can be accessed through the Europa server (http://europa.eu.int) Cataloguing data can be found at the end of this publication Luxembourg: Office for Official Publications of the European Communities, 1996 ISBN 92-827-6986-0 © ECSC-EC-EAEC, Brussels · Luxembourg, 1996 Printed in Luxembourg Introductory note In collaboration with the Member States, the European Commission publishes a survey of the duties and taxes in force in the Member States of the European Union. The present edition reflects the situation on 1 January 1995 in Austria, Finland and Sweden and Is a supplement to the 16th edition. This publication aims to provide all those interested in tax law — public servants, university staff, students, businessmen, tax advisers, etc.—with a general view of the tax systems of the Member States. Directorates-General XXI and XV will be pleased to receive any comments or suggestions with a view to the improvement of this work. Rue de la Loi 200 B-1040 Brussels Abbreviations M.b. — Moniteur belge B.S. = Belgisch Staatsblad BGBl. = Bundesgesetzblatt VO = Verordnung BayBS = Bayrische Bereinigte Sammlung GVBI = Gesetz- und Verordnungsblatt RGBl = Reichsgesetzblatt RAO and AO = (Reichs). -
Higher Education Research in Finland
Higher education research in Finland EMERGING STRUCTURES AND CONTEMPORARY ISSUES Editors Sakari Ahola David M. Hoffman Higher education research in Finland Higher education research in Finland Emerging structures and contemporary issues Editors Sakari Ahola & David M. Hoffman THIS PUBLICATION CAN BE OBTAINED FROM: Finnish Institute for Educational Research Customer services University of Jyväskylä P.O. Box 35 FI-40014 Jyväskylä, Finland Phone +358 40 805 4276 E-mail: [email protected] www.ier-publications.fi/ This publication has gone through a referee-system. © Authors and the Finnish Institute for Educational Research In co-operation with Consortium of Higher Education Researchers in Finland (CHERIF) Cover and graphic design: Martti Minkkinen Photo in the cover: Main Building of the School of Engineering, Aalto University. Aalto University Image Gallery, photographer: Johannes Romppanen. Layout: Taittopalvelu Yliveto Oy ISBN 978-951-39-4647-0 (printed version) ISBN 978-951-39-5189-4 (pdf) Printed by Jyväskylä University Press Jyväskylä 2012 Contents Part I: IntroductIon 1. Higher education research from a Finnish perspective – an introduction .......................................................................... 11 Sakari Ahola and David M. Hoffman 2. The relationship between Finnish higher education and higher education research .......................................................... 27 Jussi Välimaa 3. Some research threads in sociology of higher education in Finland ... 49 Osmo Kivinen and Päivi Kaipainen Part II: The higHer educatIon system – structures, reForms and PolIcy Issues 4. New elitism in universal higher education: The building process, policy and the idea of Aalto University........................................... 69 Jussi Kivistö and Jarkko Tirronen 5 Contents 5. In the shifting sands of policy – University academics’ and employees’ views and experiences of Finland’s new higher education policy ....................................................................... -
Statement on the Corporate Governance and Steering System 2016 Finnvera’S Financial Review 2016 2
Statement on the Corporate Governance and Steering System 2016 FINNVERA’s FinanciaL REVIEW 2016 2 Statement on the Corporate Governance and Steering System Finnvera’s Financial Review 2016 Statement on the Corporate Governance and Steering System Contents Statement on the Corporate Governance and Steering System .............. 3 Acts and rules governing the operations ........................................... 3 The goals of good corporate governance ........................................... 3 Ownership and ownership policy ..................................................... 4 Administrative bodies of Finnvera ........................................ ........... 4 General Meeting of Shareholders ........................................ 4 Supervisory Board ............................................................ 4 Board of Directors ............................................................ 5 Inspection Committee of the Board of Directors ..................... 7 Remuneration Committee of the Board of Directors ................ 7 Chief Executive Officer, Management Group and Corporate Management Team ............................................. 8 Salaries and fees .......................................................................... 8 Operating principles for internal control ............................................ 9 Risk management ......................................................................... 9 Controlling the financial reporting process ........................................ 9 Compliance function ..................................................................... -
Regulator\ Reform in Finland
5HJXODWRU\ 5HIRUP LQ )LQODQG 7KH 5ROH RI &RPSHWLWLRQ 3ROLF\ LQ 5HJXODWRU\ 5HIRUP ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT Pursuant to Article 1 of the Convention signed in Paris on 14th December 1960, and which came into force on 30th September 1961, the Organisation for Economic Co-operation and Development (OECD) shall promote policies designed: to achieve the highest sustainable economic growth and employment and a rising standard of living in Member countries, while maintaining financial stability, and thus to contribute to the development of the world economy; to contribute to sound economic expansion in Member as well as non-member countries in the process of economic development; and to contribute to the expansion of world trade on a multilateral, non-discriminatory basis in accordance with international obligations. The original Member countries of the OECD are Austria, Belgium, Canada, Denmark, France, Germany, Greece, Iceland, Ireland, Italy, Luxembourg, the Netherlands, Norway, Portugal, Spain, Sweden, Switzerland, Turkey, the United Kingdom and the United States. The following countries became Members subsequently through accession at the dates indicated hereafter: Japan (28th April 1964), Finland (28th January 1969), Australia (7th June 1971), New Zealand (29th May 1973), Mexico (18th May 1994), the Czech Republic (21st December 1995), Hungary (7th May 1996), Poland (22nd November 1996), Korea (12th December 1996) and the Slovak Republic (14th December 2000). The Commission of the European Communities takes part in the work of the OECD (Article 13 of the OECD Convention). Publié en français sous le titre : LE ROLE DE LA POLITIQUE DE LA CONCURRENCE DANS LA RÉFORME DE LA RÉGLEMENTATION © OECD 2003. -
Teaching for Civil Society in Finland: a Canadian Perspective on Finnish
Page 22 in education 24(1) Spring 2018 Teaching for Civil Society in Finland: A Canadian Perspective on Finnish Educators' Reflections Paul Orlowski University of Saskatchewan Author’s Note This study was funded by a John Ranton McIntosh grant. Abstract This article describes a study that took place in Helsinki, Finland in late 2015. A Canadian education professor conducted individual interviews with Finnish educators: six practicing teachers in Helsinki schools, two education professors at the University of Helsinki, and the advisor to the president of Finland’s teachers’ union. Although all five Nordic countries are known to support the social welfare state, Finland was chosen because it is considered to be the most economically left. The study is an exploration of how Finnish educators consider their role and the role of the school regarding civil society and the commons in Finland. The actual research question for the study was, “How do Finnish educators think about the school’s role in supporting the commons and in fostering social cohesion with immigration?” The nine participants were unanimous in their support of the commons and Finland’s generous social welfare state, apparently the result of a collectivist mentality in Finnish society. However, there appears to be growing social, economic, and political discrimination for immigrants and refugees who look different from White Finns. The six teacher-participants expressed uncertainty around how best to deal with these tensions, and were committed to attempting neutrality in their teaching of these social problems, or perhaps even ignoring them altogether. Despite the small sample set, I believe it represents a cross section of views of educators in contemporary Finland. -
Annual Report Annual 2011
Annual Report 2011 www.altiacorporation.com 2 | 3 Altia annual report 2011 3 | 3 _Contents 04 32 Altia’s year Framework for sustainable 08 development CEO’s review 33 Framework and definition 10 of reporting Value in three 35 waves Financial 14 responsibility Never-ending passion 36 for brands Environmental WE THINK responsibility AHEAD 16 Brands are the core of 39 our growth IN Altia’s quality, safety GOOD and environmental COMPANY principles FAST TRACK 18 TO THE Selection of Altia’s MARKETS own brands 44 Social responsibility SHARING THE BEST 20 Fast track to the Nordic 49 MOMENTS and Baltic markets We follow responsible THIRST 22 business principles FOR Selection of Altia’s 51 GROWTH partner brands Comparing the report to the recommendation by Global 24 Reporting Initiative PASSION Industrial Services to customers 52 FOR Board of Directors BRANDS 26 Competitiveness through 54 BORN production, logistics and Executive Management sourcing Team RESPONSIBLE 30 56 Responsibility report Contact details 4 | 5 Altia annual report 2011 5 | 5 _ Leading in the Nordics and Baltics Altia is the leading wine and spirits company offering quality brands in the Nordic and Baltic countries. Altia produces, delivers, markets, sells, imports and exports alcoholic beverages in these markets. Altia’s own brands such as Blossa, Chill Out, Explorer, Renault, Grönstedts, Koskenkorva, Jaloviina, O.P. Anderson, Xanté and Key Ratios for Altia Group 2011 2010 2009 Skåne Akvavit have a strong market position and many of them a long heritage to cherish. Net sales, EUR million 524.8 487.9 407.3 Operating profit, EUR million 34.4 32.6 15.6 ( % of net sales ) 6.6 6.7 3.8 Altia’s partner brands represent both local and international Profit before taxes,EUR million 31.1 29.6 9.4 ( % of net sales) 5.9 6.1 2.3 brands from all over the world, such as Codorníu, Drostdy-Hof, Profit for the period, EUR million 21.3 25.7 5.3 Hardy’s, Jack Daniel’s, Bowmore, Nederburg, Ravenswood ( % of net sales) 4.1 5.3 1.3 Statement of financial position, and Robert Mondavi. -
Yhtiöittämisen Periaatteet Valtiolla
Valtiovarainministeriö Yhtiöittämisen periaatteet valtiolla Esiselvitys 30.1.2018 Valtionhallinnon kehittämisosasto 30.1.2018 SISÄLLYS JOHDANTO .............................................................................................................................................. 2 1 Valtion yhtiöt ja omistajapolitiikan periaatteet ................................................................................ 3 1.1 Valtion omistamisen perusta ......................................................................................................... 3 1.2 Omistajaohjaus .............................................................................................................................. 4 1.3 Valtion yhtiöt .................................................................................................................................. 6 2 Valtion liikelaitokset ..................................................................................................................... 10 2.1 Euroopan yhteisön päätös Tieliikelaitosta koskien ...................................................................... 10 2.2 Valtion liikelaitoksia koskeva lainsäädäntö .................................................................................. 12 3 Rahastot ...................................................................................................................................... 14 3.1 Valtion talousarvion ulkopuoliset rahastot ................................................................................... 14 3.2 Itsenäiset -
Scandinavian Studies Newsletter
Department of German, Nordic, and Slavic + Scandinavian Studies Newsletter Fall 2020 Volume xxiv, Issue 1 1 A Message from the Program Chair Greetings to all of you. We sincerely hope that this newsletter finds you well and COVID-free. We also hope that our newsletter will provide you with some interesting reading material now that we’re once again pretty much confined to our homes. Needless to say, this has been a very strange semester for students, staff, and faculty. As you probably know, we started off with smaller classes taught face-to-face, but because of a surge of students testing positive for COVID, we soon had to shift to online teaching. After a couple of weeks, the COVID cases di- minished, and once again faculty and staff teaching low-enrollment classes were allowed back on campus in order to resume face-to-face teaching. Some chose to do so, while others did not. After Thanksgiving, we have all been teaching online. The winter break has been extended by one week, and spring break has been eliminated. This is, of course, an attempt to keep the virus from spreading. We have both good and sad news. We are delighted to welcome two new faculty members: Benjamin Mier- Cruz and Liina-Ly Roos. Both are featured in this newsletter. They bring to the Nordic Unit interesting, new courses and research projects, and we’re very happy to have them as colleagues. The sad news is that Peggy Hager, our lecturer in Norwegian, decided to retire. We’re going to miss her very much. -
Late Weichselian and Holocene Shore Displacement History of the Baltic Sea in Finland
Late Weichselian and Holocene shore displacement history of the Baltic Sea in Finland MATTI TIKKANEN AND JUHA OKSANEN Tikkanen, Matti & Juha Oksanen (2002). Late Weichselian and Holocene shore displacement history of the Baltic Sea in Finland. Fennia 180: 1–2, pp. 9–20. Helsinki. ISSN 0015-0010. About 62 percent of Finland’s current surface area has been covered by the waters of the Baltic basin at some stage. The highest shorelines are located at a present altitude of about 220 metres above sea level in the north and 100 metres above sea level in the south-east. The nature of the Baltic Sea has alter- nated in the course of its four main postglacial stages between a freshwater lake and a brackish water basin connected to the outside ocean by narrow straits. This article provides a general overview of the principal stages in the history of the Baltic Sea and examines the regional influence of the associated shore displacement phenomena within Finland. The maps depicting the vari- ous stages have been generated digitally by GIS techniques. Following deglaciation, the freshwater Baltic Ice Lake (12,600–10,300 BP) built up against the ice margin to reach a level 25 metres above that of the ocean, with an outflow through the straits of Öresund. At this stage the only substantial land areas in Finland were in the east and south-east. Around 10,300 BP this ice lake discharged through a number of channels that opened up in central Sweden until it reached the ocean level, marking the beginning of the mildly saline Yoldia Sea stage (10,300–9500 BP). -
Scas Minors 2020-21
ACADEMIC MINORS 2020 – 2021 An academic minor can be earned in conjunction with a bachelor’s degree, but it is not a requirement for graduation. Students must satisfy the following to earn a minor: 1. A minor cannot be from the same discipline as the major. 2. A minor typically consists of 18 credits, but may range from 15 – 21 credits based on discipline. 3. At least nine credits applied to a minor must be completed at Finlandia. 4. A minimum grade of C- must be earned for each course used for a minor. 5. Up to nine credits from general education or the major can be applied to the minor. But multiple minors must have no duplication of courses. 6. The minor must be completed with the degree. It cannot be earned with courses taken after the bachelor’s degree is awarded. ART & DESIGN 21 credits CERAMICS 18 credits ARD 101 Drawing Foundations 3 Finlandia’s Ceramics minor provides students interested in both ARD 114 Graphic Design Fundamentals I 3 functional and sculptural pottery a foundational understanding of the ARD 173 Color and Composition 3 ceramic design process. It introduces students to the development ARD 276 Sculpture 3 of their artistic practices and pursuits with engaged studio practice. ARD ___ Art & Design elective 3 ARD ___ Art & Design elective 3 ARD 101 Drawing Foundations 3 ARD ___ Art & Design elective 3 ARD 124 Ceramic Design I 3 ARD 224 Ceramic Design II 3 ARD 360 Technical Aspects of Ceramic Design I 3 ARD 424 Studio Practices in Ceramic Design 3 FINE ART 21 credits ARD 460 Technical Aspects of Ceramic Design II 3 A minor in Fine Art provides students with a solid foundation in the traditional practices of drawing, painting, and sculpture.