Toiminimen kirjanpito

Opinnäytetyön tavoitteena oli selvittää mitä osaamista tarvitaan toiminimen kirjanpidon toteuttamiseen. Työn toimeksiantajana toimi tamperelainen hyvinvointialan yrittäjä, joka ei ole toiminnastaan alv-velvollinen. Työn tarkoituksena oli kouluttaa tekijä peruskirjanpidon hoitamiseen. Tarkoituksena oli, että toimeksiantajan kirjanpito sekä veroilmoituksen täyttäminen ovat vuodesta 2017 eteenpäin opinnäytetyön tekijän vastuulla. Työn teoriaosuudessa keskityttiin kirjanpidollisiin peruskäsitteisiin toimeksiantajan elinkeinotoiminnan luonne huomioiden. Verotuksen osuudessa keskityttiin yritystulon verottamiseen yleensä ja esiteltiin ammatinharjoittajan veroilmoitus siltä osin, kun se toimeksiantajan yritystoiminta huomioiden oli tarpeellista. Sen lisäksi, että tekijä perehdytti itsensä alusta alkaen kirjanpidon maailmaan, teki työstä työlään erityisesti edellisvuosien kirjanpitomateriaaliin tutustuminen, sopivan kirjanpito-ohjelman etsiminen ja juoksevan kirjanpidon suorittaminen. Opinnäyteyön tavoite toteutui, sillä työn tekijällä on nyt tarvittava osaaminen kirjanpito-ohjelman käyttämiseen sekä juoksevan kirjanpidon hoitamiseen. Kirjanpidollisiin perusasioihin keskittyminen oli työn tavoitteen toteutumisen kannalta tärkeää, sillä perustietoja kirjanpidosta tekijällä ei juurikaan ennestään ollut. Toimeksiantajan kirjanpito on tällä hetkellä toteutettuna Tappio kirjanpito-ohjelmaa käyttäen elokuun 2017 loppuun asti. Opinnäytetyön liitteenä on Tappio-ohjelmasta poimitut tuloslaskelma ja tase. Kirjaukset perustavat tapahtumiin, jotka ovat muodostuneet 31.8.2017 mennessä. Opinnäytetyötä varten lukuja on muunnettu. Työ ei suinkaan lopu raportin palauttamiseen. Juoksevaa kirjanpitoa jatketaan loppuvuoden osalta ja tilinpäätös tulee toteuttaa vuoden 2018 alussa todellisia tilikauden lukuja käyttäen. Toimeksiantaja on myös ulkoistanut veroilmoituksen täyttämisen tämän työn tekijälle. Prosessin myötä tekijän osaaminen toiminimen kirjanpidon hoitamiseen on kohonnut ammattimaiselle tasolle, joten kirjanpitopalvelua voi jatkossa tarjota myös muille toiminimiyrittäjille. Tekijä jatkaa osaamisen kartoitusta tutustumalla alv-kirjauksiin.The purpose of this thesis was to find out what skills are required to perform the accounting for a sole trader. The commissioner was a welfare entrepreneur who practices business in Tampere. The business is not liable to pay value added tax. The aim of the thesis was to give the author the capability to perform the commissioner´s accounting independently in the future. The theoretical part of the thesis focused on the basic bookkeeping concepts considering the nature of the commissioner´s business. The taxation section focused on the business income, and the tax return was presented, as it is necessary for the commissioner´s business. An essential part of the work process was to familiarize with the accounting material of the previous years, to find a suitable accounting program, and to perform the current bookkeeping. The author is now capable of using the accounting program and keeping the accounts until preparing the income statement and balance sheet. Thus the goal of the thesis was reached. The routine bookkeeping continues and the financial statements will be prepared at the end of the year. The author will also complete the tax return for the financial year of 2017. Because of the professional development, the author can provide bookkeeping services to other welfare entrepreneurs, too

Coarse-grained reconfigurable array architectures

Coarse-Grained Reconfigurable Array (CGRA) architectures accelerate the same inner loops that benefit from the high ILP support in VLIW architectures. By executing non-loop code on other cores, however, CGRAs can focus on such loops to execute them more efficiently. This chapter discusses the basic principles of CGRAs, and the wide range of design options available to a CGRA designer, covering a large number of existing CGRA designs. The impact of different options on flexibility, performance, and power-efficiency is discussed, as well as the need for compiler support. The ADRES CGRA design template is studied in more detail as a use case to illustrate the need for design space exploration, for compiler support and for the manual fine-tuning of source code

A randomised feasibility study to investigate the impact of education and the addition of prompts on the sedentary behaviour of office workers

Abstract Background Office workers have been identified as being at risk of accumulating high amounts of sedentary time in prolonged events during work hours, which has been associated with increased risk of a number of long-term health conditions. There is some evidence that providing advice to stand at regular intervals during the working day, and using computer-based prompts, can reduce sedentary behaviour in office workers. However, evidence of effectiveness, feasibility and acceptability for these types of intervention is currently limited. Methods A 2-arm, parallel group, cluster-randomised feasibility trial to assess the acceptability of prompts to break up sedentary behaviour was conducted with office workers in a commercial bank (n = 21). Participants were assigned to an education only group (EG) or prompt and education group (PG). Both groups received education on reducing and breaking up sitting at work, and the PG also received hourly prompts, delivered by Microsoft Outlook over 10 weeks, reminding them to stand. Objective measurements of sedentary behaviour were made using activPAL monitors worn at three time points: baseline, in the last 2 weeks of the intervention period and 12 weeks after the intervention. Focus groups were conducted to explore the acceptability of the intervention and the motivations and barriers to changing sedentary behaviour. Results Randomly generated, customised prompts, delivered by Microsoft Outlook, with messages about breaking up sitting, proved to be a feasible and acceptable way of delivering prompts to office workers. Participants in both groups reduced their sitting, but changes were not maintained at follow-up. The education session seemed to increase outcome expectations of the benefits of changing sedentary behaviour and promote self-regulation of behaviour in some participants. However, low self-efficacy and a desire to conform to cultural norms were barriers to changing behaviour. Conclusions Prompts delivered by Microsoft Outlook were a feasible, low-cost way of prompting office workers to break up their sedentary behaviour, although further research is needed to determine whether this has an additional impact on sedentary behaviour, to education alone. The role of cultural norms, and promoting self-efficacy, should be considered in the design of future interventions. Trial registration This study was registered retrospectively as a clinical trial on ClinicalTrials.gov (ID no. NCT02609282 ) on 23 March 2015

Plasma control for the step prototype power plant

In 2019 the UK launched the Spherical Tokamak for Energy Production (STEP) programme to design and build a prototype electricity producing nuclear fusion power plant, aiming to start operation around 2040. The plant should lay the foundation for the development of commercial nuclear fusion power plants. The design is based on the spherical tokamak principle, which opens a route to high pressure, steady state, operation. While facilitating steady state operation, the spherical design introduces some specific plasma control challenges: (i) All plasma current during the burn phase should to be generated through non-inductive means, dominated by bootstrap current. This leads to operation at high normalised plasma pressure β N with high plasma elongation, which in turn imposes effective active stabilisation of the vertical plasma position. (ii) The tight aspect ratio means very limited space for a central solenoid, imposing that even the current ramp up must be non-inductively generated. (iii) The compact design leads to extreme heat loads on plasma facing components. A double null design has been chosen to spread this load, putting strict demands on the control of the unstable vertical plasma position. (iv) The heat pulses associated with unmitigated ELMs are unlikely to be acceptable imposing ELM free operation or active ELM control. (v) To reduce and spread heat loads, core and divertor radiation and momentum loss has to be controlled, aiming to operate with simultaneously detached upper and lower divertors. (vi) High pressure operation is likely to require active resistive wall mode (RWM) stabilisation. (vii) The conductivity distribution in structures near the plasma must be carefully selected to reduce the growth rates for the vertical instability and the RWM without damping the penetration of the of magnetic fields from active control coils too much. This article describes the initial work carried out to develop a STEP plasma control system.</p

Specific MRI abnormalities reveal severe perrault syndrome due to CLPP defects

In establishing a genetic diagnosis in heterogeneous neurological disease, clinical characterization and whole exome sequencing (WES) go hand-in-hand. Clinical data are essential, not only to guide WES variant selection and define the clinical severity of a genetic defect but also to identify other patients with defects in the same gene. In an infant patient with sensorineural hearing loss, psychomotor retardation, and epilepsy, WES resulted in identification of a novel homozygous CLPP frameshift mutation (c.21delA). Based on the gene defect and clinical symptoms, the diagnosis Perrault syndrome type 3 (PRLTS3) was established. The patient's brain-MRI revealed specific abnormalities of the subcortical and deep cerebral white matter and the middle blade of the corpus callosum, which was used to identify similar patients in the Amsterdam brain-MRI database, containing over 3000 unclassified leukoencephalopathy cases. In three unrelated patients with similar MRI abnormalities the CLPP gene was sequenced, and in two of them novel missense mutations were identified together with a large deletion that covered part of the CLPP gene on the other allele. The severe neurological and MRI abnormalities in these young patients were due to the drastic impact of the CLPP mutations, correlating with the variation in clinical manifestations among previously reported patients. Our data show that similarity in brain-MRI patterns can be used to identify novel PRLTS3 patients, especially during early disease stages, when only part of the disease manifestations are present. This seems especially applicable to the severely affected cases in which CLPP function is drastically affected and MRI abnormalities are pronounced

Hybrid Work for Industrial Workers: Challenges and Opportunities in using Collaborative Robots

The COVID-19 pandemic has drastically impacted how work is conducted, shifting many jobs to a hybrid nature with an emphasis on work-from-home. This shift has, however, not affected all job types equally. In this position paper, we argue that the advancement of collaborative robots in the industrial setting presents a unique and underexplored opportunity for robot-supported hybrid work in the industrial setting. We present five challenges that act as contributing factors that stifle access to hybrid work opportunities in the industrial context. These point to (i) the need for spacial awareness of both the robot and its surroundings, (ii) the, at times, need for physical presence for breakdown intervention and recovery, (iii) the need for contextual awareness, (iv) the need for additional employee training, and (v) a clear interface to map the varying degrees of freedom to a remote interface. We present future research opportunities with the potential to address some of the presented challenges

Review of Flywheel based Internal Combustion Engine Hybrid Vehicles

Hybrid vehicles of different configurations and utilizing different energy storage systems have existed in development for many decades and more recently in limited production. They can be grouped as parallel, series or complex hybrids. Another classification is micro, mild and full hybrids which makes the distinction on the basis of functionality. The common energy storage systems in hybrid vehicles are batteries, supercapacitors and high speed flywheels. This paper aims to review a specific type of hybrid vehicle which involves the internal combustion engine (ICE) as the prime mover and the high speed flywheel as an energy storage device. Such hybrids are now attracting considerable interest given their potential for low cost. It is hence timely to produce a review of research and development in this subject. The flywheel is coupled to the drive line with a continuous variable transmission (CVT). The CVT can be of various types such as electrical, hydraulic or mechanical but usually in this case it is a non-electrical one. Different configurations are possible and the paper provides a timeline of the development of such powertrains with various examples. These types of hybrid vehicles have existed as prototypes for many decades and the authors believe that their development has reached levels where they can be considered serious contenders for production vehicles

Measurements, Algorithms, and Presentations of Reality: Framing Interactions with AI-Enabled Decision Support

Bringing AI technology into clinical practice has proved challenging for system designers and medical professionals alike. The academic literature has, for example, highlighted the dangers of black-box decision-making and biased datasets. Furthermore, end-users’ ability to validate a system’s performance often disappears following the introduction of AI decision-making. We present the MAP model to understand and describe the three stages through which medical observations are interpreted and handled by AI systems. These stages are Measurement, in which information is gathered and converted into data points that can be stored and processed; Algorithm, in which computational processes transform the collected data; and Presentation, where information is returned to the user for interpretation. For each stage, we highlight possible challenges that need to be overcome to develop Human-Centred AI systems. We illuminate our MAP model through complementary case studies on colonoscopy practice and dementia diagnosis, providing examples of the challenges encountered in real-world settings. By defining Human-AI interaction across these three stages, we untangle some of the inherent complexities in designing AI technology for clinical decision-making, and aim to overcome misalignment between medical end-users and AI researchers and developers

How Can I Signal You To Trust Me:Investigating AI Trust Signalling in Clinical Self-Assessments

Individuals are increasingly interested in and responsible for assessing their own health. This study evaluates a fctional AI dermatologist for assistance in the self-assessment of moles. Building on the Signalling Theory, we tested the efect of textual descriptions provided by a virtual dermatologist, as manipulated across ‘Ability’, ‘Integrity,’ and ‘Benevolence’, along with the clinical assessment, ‘benign’ or ‘malignant’, afect users’ trust in the aforementioned trust pillars. Our study (N = 40) follows a 2 (Ability low/high) × 2 (Integrity low/high) × 2 (Benevolence low/high) × 2 (mole assessment benign/malignant) within-subject factorial design. Our results demonstrate that we can successfully infuence perceptions of ability and benevolence by manipulating the corresponding aspects of trust but not perceived integrity. Further, in the case of a malignant assessment, participants’ perception of trust increased across all aspects. Our results provide insights into the design of AI support systems for sensitive use cases, such as clinical self-assessments.</p