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Padé approximations and Siegel’s lemma are widely used tools in Diophantine approximation theory. This work has evolved from the attempts to improve Baker-type linear independence measures, either by using the Bombieri–Vaaler version of Siegel’s lemma to sharpen the estimates of Padé-type approximations, or by finding completely explicit expressions for the yet unknown ‘twin type’ Hermite–Padé approximations. The appropriate homogeneous matrix equation representing both methods has an M × (L + 1) coefficient matrix, where M ≤ L. The homogeneous solution vectors of this matrix equation give candidates for the Padé polynomials. Due to the Bombieri–Vaaler version of Siegel’s lemma, the upper bound of the minimal non-zero solution of the matrix equation can be improved by finding the gcd of all the M × M minors of the coefficient matrix. In this paper we consider the exponential function and prove that there indeed exists a big common factor of the M × M minors, giving a possibility to apply the Bombieri–Vaaler version of Siegel’s lemma. Further, in the case M = L, the existence of this common factor is a step towards understanding the nature of the ‘twin type’ Hermite–Padé approximations to the exponential function.

The purpose of the research was to validate if the fast pyrolysis bio-oil (FPBO) from used wood would meet the specifications set by the standard EN 16900-2017 for industrial boilers. Commercial used wood Class C was used for fast pyrolysis. According to physical characterization studies, the dominant material groups were (virgin) wood (i.e. no visible coatings) (58 wt%) and chemically treated wood (41 wt%). The share of plastics was 0.7 wt%. The contents of heavy metals were not significant. No bromine was observed and the content of chlorine was =0.05 wt%. Prior pyrolysis studies, the sample was grinded, dried, and sieved. Plastic fraction was separated to over 0.98 mm sieve fraction. The main fraction having particle size of 0.55 - 0.98 mm containing wood was tested in one experiment and a mixture of plastic fraction (over 0.98 mm) and wood fraction (0.55 - 0.98 mm) was tested in two other experiments. The fines below 0.55 mm were removed; Pb was found only in this finest fraction. The pyrolysis experiments were carried out in a bench scale bubbling fluidized bed reactor (1 kg/h). Organic yields were lower (42 - 47 wt%) than with sawdust (62 wt%) but at the same level than those with stored forest residues (46 wt%). The side products char and gases are combusted for process energy in commercial integrated process. The liquid product had a high water content, which resulted in a spontaneous phase separation. The phases were mixed together, and a part of water was gently removed to obtain a single phase product with a water content of 21 wt%. The liquid product was a homogenous fluid, which in most cases met the demands of the EN standard and hence can be used in industrial boilers. All product met the specifications for REACH., Proceedings of the 26th European Biomass Conference and Exhibition, 14-17 May 2018, Copenhagen, Denmark, pp. 1030-1034

Slags from metallurgical industry are cost efficient alternatives for acidic zeolites in catalytic fast pyrolysis. A slag from steel industry was studied for catalytic fast pyrolysis of pine sawdust. The desulfurization slag from a blast furnace steel mill was modified to improve its catalytic properties by using alkaline pretreatments and hydrothermal syntheses. As a result, specific surface area of the material could be increased. Modified desulfurization slags were tested using analytical pyrolysis and bench scale bubbling fluidized bed pyrolyser. Results of analytical pyrolysis indicate that slags are able to modify product distribution. Based on these results, the best modified slag was chosen for bench scale pyrolysis tests. In the bench scale run, the use of modified slag led to oxygenated bio oil compared to fast pyrolysis with sand. However, bio oil yield decreased simultaneously as typically in catalytic fast pyrolysis., Proceedings of the 26th European Biomass Conference and Exhibition, 14-17 May 2018, Copenhagen, Denmark, pp. 1014-1018

The paper examines how rolling forecasting is used in planning and linked to other practices in a management control system. The paper combines a function-based view of budgeting with a more disaggregation-based conceptualisation, considering individual control systems. A multiple-case-study approach was adopted to investigate differences in the design and use of control systems across three industrial firms that had recently sought to improve their planning. The findings reveal two approaches to forecasting. In proactive-type planning, rolling forecasting was employed to promote information oriented toward more realistic forecasts and ideas emerging from interactive discussion were often put into action before quantified monetary deviations between plans and targets emerged. In reactive planning, rolling forecasting supported the supremacy of annual budgeting, and a more stable, joint process for both enabled analysing variances formally in a diagnostically oriented manner and revising plans accordingly. Synergies between budgetary practices were also found—for instance, in the process of setting targets, wherein the forecasts informed managers of the outcome level that was likely to be achievable and hence served as a realistic basis for setting more demanding targets.

The presumed dominance of the traditional annual budgeting process as a cornerstone of management control has been called into question in recent years. Various new developments in budgeting have been seen replacing or complementing organisations’ conventional budgeting. The dissertation provides a comprehensive picture of these new budgetary practices and their implications for management accounting work, through investigation of the fragmentation among various purposes of budgeting and of the ways in which the role of controller and new budgetary practices can complement each other. The dissertation is composed of four inter-related essays, which provide qualitative evidence of how firmly established practices such as budgeting change and what implications the change has for the conflicting purposes of budgeting. It also provides insight into the ways controllers are able to build holistic view of the totality of budgetary control and compile new accounting information. The empirical findings presented in the dissertation give rise to novel concept of fragmentation, which can be defined as an arrangement wherein a new mix of diverse controls is used to serve several purposes of budgeting and a single budgeting process is either replaced with or complemented by other control mechanisms. Fragmentation can serve as a common denominator for recent developments in budgeting but also aid in understanding the variation in new budgetary practices. Fragmentation of budgeting makes the boundaries of a budgetary system blurred but also enables designing flexibility into the control system itself. For the role of controller, fragmented budgetary practices mean co-ordinating the linkages between various budget-related methods, wider communication and interaction with organisational actors, new business-oriented skills related to key purposes of budgeting, and a growing professional role in increasing the ‘realism’ of accounting information in the lateral budgetary planning process. Tiivistelmä Perinteisen vuosibudjetoinnin valta-asemaa johdon ohjausjärjestelmien kulmakivenä on alettu kyseenalaistaa viime vuosina. Budjetoinnin uudet kehityssuuntaukset näyttäisivät joko korvaavan tai täydentävän vakiintunutta budjetointikäytäntöä organisaatioissa. Tämä väitöskirja tarjoaa kokonaisvaltaisen kuvan uusista käytännöistä, sekä niiden vaikutuksista johdon laskentatoimen työhön. Väitöskirja tutkii budjetoinnin eri tehtävien pirstaloitumista sekä sitä, miten controllerin rooli ja uudet budjetointikäytännöt voivat toimia toisiaan täydentävästi. Väitöskirja muodostuu neljästä toisiinsa liittyvästä esseestä, jotka tuovat laadullisen tutkimuksen keinoin esille, kuinka vakiintunut käytäntö, kuten budjetointi, muuttuu, ja mitä vaikutuksia tällä muutoksella on budjetoinnin eri tehtäviin. Tutkimus tarjoaa myös käsityksen siitä, miten kontrollerit muodostavat kokonaiskuvan budjetoinnillisesta ohjausjärjestelmästä ja tuottavat uutta laskentatoimen informaatiota. Tämä väitöskirja kuvaa budjetoinnin muutosta käsitteellä pirstaloituminen (fragmentation). Se voidaan määritellä järjestelyksi, jossa uutta, erilaisten ohjausmenetelmien yhdistelmää käytetään palvelemaan budjetoinnin eri tehtäviä, ja jossa yksittäinen budjetointiprosessi joko korvautuu tai täydentyy muilla ohjausmekanismeilla. Tämä käsite tarjoaa yhteisen nimittäjän viimeaikaisille budjetoinnin kehityssuuntauksille, mutta auttaa myös ymmärtämään paremmin budjetoinnin eri variaatioita. Budjetoinnin pirstaloituminen hämärtää budjetointijärjestelmän rajat, mutta mahdollistaa myös joustavuuden suunnittelun järjestelmään itsessään. Kontrollerin roolin näkökulmasta budjetoinnin pirstaloituminen merkitsee budjetoinnin eri menetelmien välisten yhteyksien koordinointia, laajempaa kommunikaatiota ja vuorovaikutusta organisaation eri toimijoiden kanssa, uusien liiketoimintaorientoituneiden taitojen lisääntymistä sekä ammatillisen roolin korostumista laskentainformaation realismin parantamisessa budjetoinnin lateraalisessa suunnitteluprosessissa.

a−Amino−3−hydroxy−5−methyl−4−isoxazolepropionic acid (AMPA) receptor GluA1 subunit−deficient (GluA1) / )) mice display noveltyinduced hyperactivity, cognitive and social defects and may model psychiatric disorders, such as schizophrenia and depression / mania. We used c−Fos expression in GluA1) / ) mice to identify brain regions responsible for novelty−induced hyperlocomotion. Exposure to a novel cage for 2 h significantly increased c−Fos expression in many brain regions in both wild−type and knockout mice. Interestingly, the clearest genotype effect was observed in the hippocampus and its main input region, the entorhinal cortex, where the novelty−induced c−Fos expression was more strongly enhanced in GluA1) / ) mice. Their novelty−induced hyperlocomotion partly depended on the activity of AMPA receptors, as it was diminished by the AMPA receptor antagonist 2,3−dioxo−6−nitro−1,2,3,4− tetrahydrobenzo[f]quinoxaline−7−sulphonamide (NBQX) and unaffected by the AMPA receptor potentiator 2,3−dihydro−1,4−benzodioxin− 6−yl−1−piperidinylmethanone (CX546). The hyperlocomotion of GluA1) / ) mice was normalised to the level of wild−type mice within 5−6 h, after which their locomotion followed normal circadian rhythm and was not affected by acute or chronic treatments with the selective serotonin reuptake inhibitor escitalopram. We propose that hippocampal dysfunction, as evidenced by the excessive c− Fos response to novelty, is the major contributor to novelty−induced hyperlocomotion in GluA1) / ) mice. Hippocampal dysfunction was also indicated by changes in proliferation and survival of adult−born dentate gyrus cells in the knockout mice. These results suggest focusing on the functions of hippocampal formation, such as novelty detection, when using the GluA1) / ) mouse line as a model for neuropsychiatric and cognitive disorders

Access requests to keys stored into a data structure often exhibit locality of reference in practice. Such a regularity can be modeled, e.g., by working sets. In this paper we study to what extent can the existence of working sets be taken advantage of in splay trees. In order to reduce the number of costly splay operations we monitor for information on the current working set and its change. We introduce a simple algorithm which attempts to splay only when necessary. Under worst-case analysis the algorithm guarantees an amortized logarithmic bound. In empirical experiments it is 5% more efficient than randomized splay trees and at most 10% more efficient than the original splay tree. We also briefly analyze the usefulness of the commonly-used Zipf’s distribution as a general model of locality of reference.

We propose a well-founded method of ranking a pool of m trained classifiers by their suitability for the current input of n instances. It can be used when dynamically selecting a single classifier as well as in weighting the base classifiers in an ensemble. No classifiers are executed during the process. Thus, the n instances, based on which we select the classifier, can as well be unlabeled. This is rare in previous work. The method works by comparing the training distributions of classifiers with the input distribution. Hence, the feasibility for unsupervised classification comes with a price of maintaining a small sample of the training data for each classifier in the pool. In the general case our method takes time O (m(t + n)2) and space O(mt + n), where t is the size of the stored sample from the training distribution for each classifier. However, for commonly used Gaussian and polynomial kernel functions we can execute the method more efficiently. In our experiments the proposed method was found to be accurate.

Tiivistelmä Nykyaikainen kiinteistönhallinta voidaan jakaa kolmeen kenttään. Nämä ovat kiinteistön käyttö, omistus ja ylläpito. Tietotekniikka on nähty merkittäväksi välineeksi toimialan tuottavuuden ja palvelutason kehittämisessä. Eri laajuisten teknistaloudellisten kysymysten lisäksi kiinteistöalalla on kiinnitetty huomiota kustannusten hallintaan ja palvelun kehittämiseen. OFMS Inc. tuottaa ja kehittää INSITETM nimistä atk-pohjaista kiinteistönhallintajärjestelmää. Yritys toimii kehittääkseen järjestelmää ja auttaakseen sen kansainvälisiä käyttäjiä. Ohjelma on käyttäjille periaatteessa edullinen kun kehittämiskustannuksia ei peritä, ainoastaan vuotuiset ylläpitokulut. Tutkimuksen tarkoituksena oli selvittää millainen INSITETM-järjestelmä on sekä miten OFMS Inc. toimii. Alun perin ohjelma kehitettiin palvelemaan MIT:n (Massachusetts Institute of Technology) kiinteistöjen strategista hallintaa ja käyttöä, mutta on viimeisen 30 vuoden aikana kehittynyt järjestelmäksi, joka tällä hetkellä palvelee käyttäjiä yli 70 kaupungissa eri puolilla maailmaa. INSITETM-järjestelmä voidaan jakaa karkeasti kahteen osaan. Tietopankkiosa sisältää kiinteistön perustiedot. Toinen puoli järjestelmää ovat itse ohjelmat, joilla käyttäjät selaavat ja muokkaavat tietoa itselleen sopivaksi. Lisäarvoa ohjelmalle antaa OFMS Inc., joka luovuttaa käyttäjien käyttöön 30 vuoden kokemuksensa kiinteistönpidosta. Yritys kerää vuosittain tietoa ohjelman käyttäjiltä, kehittää ohjelmaa käyttäjien haluamaan suuntaan sekä jakaa tämän tiedon takaisin käyttäjille. Käyttäjä saa yhteistyöstä ohjelmiston ja käyttötuen lisäksi kumppanin, joka välittää kiinteistönpidon kansainvälistä tietoa. Ohjelmiston käyttöönotto ja laajempi yhteistyö vaativat lisätietoja mahdollisen käyttäjän nykyisistä kustannuksista, palvelun laadusta, ohjelmistoista ja toiminnan tulevaisuuden näkymistä. Tuloksia on verrattava uuden, tässä esitetyn järjestelmän tuottamiin arvoihin, kustannuksiin ja sen mukanaan tuomiin tulevaisuuden näkymiin. Oulun yliopiston toimitilakustannukset olivat v. 2001 24,3 Meur (146 mmk) ja laitehankintoihin käytettiin v. 1999 11 Meur (66 mmk). Suomen korkeakoulujen vuokramenot olivat 126 Meur (760 mmk) samana vuonna. Oulun kaupungin palvelutuotannon vuokrat olivat 27,7 Meur v. 2001. Ammatillisen koulutuksen kuntayhtymän toimitilavuokrat olivat 13,3 Meur. Ylläpito- ja käyttäjäpalvelukustannusten osuus vaihteli 25–40 %. Omaisuuden hallinta on siten merkittävä taloudellinen kysymys käyttäjille. Käyttäjää kiinnostaa aktiivisempi rooli ostettujen palvelujen hinnan ja laadun tarkastelussa, kilpailu ja sen tuomat hyödyt ovat osittain vielä kokeilematta. Abstract Modern facility management can be divided into three fields. They are facility use, ownership and upkeep. Information technology has been found to be a significant tool in the development of the profitability and level of service in this area of business. The real estate business is focusing attention on not only various techno-economical issues, but also cost control and service development. OFMS Inc. produces and develops an adp-based INSITETM facility management system. The company is working on developing the system and assisting its international users. Because its users do not pay for the cost of development, and they are only charged for yearly upkeep, in principle the application is inexpensive. The purpose of this study is to determine what the INSITETM system is like and how OFMS Inc. operates. The application was originally developed to serve the strategic management and use of MIT’s (Massachusetts Institute of Technology) facilities, but during the past 30 years the application has evolved into a system that currently serves users in over 70 cities in different parts of the world. The INSITETM-system can be roughly divided into two parts. A data bank part contains basic data about a facility. The other part is comprised of applications used to browse the data and modify it into a desirable form. OFMS Inc. gives the application additional value by providing its users with access to the company’s 30 years of experience with facility management. Each year the company gathers information from application users, develops the application according to their needs and distributes this information back to the users. As a result of this co-operation, users get the application, user support and a partner that provides international information about facility management. Commissioning of the application and more extensive co-operation require additional information about the possible user’s present expenses, quality of service, software applications and operational outlook for the future. The results need to be compared with the values and costs of the new system presented herein, as well as the outlook it gives for the future. Real property costs in the University of Oulu were last year 24,3Meur (FIM 146 million). Procurements of fixed assets consisted in 1999 11Meur (FIM 66 million). Total rental remunerations of all universities in Finland approached level of 126Meur (FIM 760 million) in 1999. City of Oulu paid Meur 27,7 for premises, Furthermore The Federation of Oulu municipalities on professional education paid rents Meur 13,3. Share of operational cost approached 25–40 % from the total rental remunerations. Thereby, real property management will be a matter of considerable significance. User is interested in more active role when comparing quality and cost. Competition is partly worth trying even in facilities management of public facilities.

This document was produced during a three-day seminar and workshop on the genetic diversity of commercially exploited fish species in Nordic waters held at Holar College, Iceland. The aim of the seminar was to discuss current knowledge regarding the effects of commercial fishing activities on the genetic diversity of wild, marine species of fish in Nordic waters, and to provide recommendations for necessary actions to minimize further loss of such diversity. This document expresses the joint view of the selected expert scientists invited to the meeting, and the content concerns fish populations exploited in Nordic waters. During the first day of the meeting short presentations were given by some of the participants. The abstracts of these presentations are provided in Appendix 2 and the full workshop program in Appendix 3. Topics for working groups during workshop sections, and the initial questions outlined for the discussions are provided in Appendix 4.

A pine kraft pulp and a two-stage oxygen-delignified pine kraft pulp were delignified with laccase in the presence of N-hydroxyacetanilide (NHA). Laccase/NHA was selective in its reactions with lignin: 30% delignification was obtained under the moderate reaction conditions employed, while the carbohydrates remained unattacked. Laccase/NHA did not react with neutral pulp carbohydrates or with uronic acids. Beside delignification, laccase/NHA caused chemical modification of fiber lignin, lowering the content of free phenolic hydroxyl groups and thus verifying their importance in delignification. Oxidation of the residual lignins was clearly observed as a decrease in methoxyl groups and a simultaneous increase in conjugated carbonyl groups, carboxyl and/or ester groups. Only 50-60% of the pulp residual lignin retained its aromatic structure. Pyrolysis-GC/MS gave important information, not only of the chemical structure of residual lignins, but also of the behavior of the mediator during delignification. Residuals of aniline and acetanilide, i.e. degradation products of NHA, were found among thepyrolysis products of residual lignins. However, only trace amounts of NHA-derived nitrogen-containing products were present in the lignins.