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[{"key": "dc.contributor.advisor", "value": "Virtanen, Aila", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Jantunen, Henna", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2021-06-11T11:58:20Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2021-06-11T11:58:20Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2021", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/76464", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4m\u00e4n pro gradu -tutkielman tavoitteena oli lis\u00e4t\u00e4 ymm\u00e4rryst\u00e4 verojalanj\u00e4lkiraportoinnista tarkastellen sit\u00e4 sek\u00e4 sis\u00e4ll\u00f6llisesti ett\u00e4 merkityssidonnaisesti kielenk\u00e4yt\u00f6n tutkimuksen avulla. Tarkoituksena oli selvitt\u00e4\u00e4, mink\u00e4 teemojen ymp\u00e4rille verojalanj\u00e4lkiraportit rakentuvat ja miten teemoista puhutaan eli millaisia diskursseja niist\u00e4 tuotetaan. Tutkimusaineistona hy\u00f6dynnettiin suomalaisten p\u00f6rssiyritysten verojalanj\u00e4lkiraportteja vuodelta 2019 ja tutkimusmenetelm\u00e4n\u00e4 sis\u00e4ll\u00f6nanalyysi\u00e4 sek\u00e4 diskurssianalyyttist\u00e4 tutkimusstrategiaa. Tutkimuksessa edettiin sis\u00e4ll\u00f6n teemoiksi erittelev\u00e4st\u00e4 sis\u00e4ll\u00f6nanalyysist\u00e4 tulkitsevalle tasolle retorisesti painottuneeseen diskurssianalyysiin, jossa kiinnostuksen kohteena on erityisesti argumentoinnin keinot, joilla representaatioista rakennetaan kannatettavia ja tuetaan omia pyrkimyksi\u00e4. \n\nSis\u00e4ll\u00f6nanalyysin tuloksena teemojen havaittiin jakautuvan konkreettisempiin muun muassa verojen hallintaa, s\u00e4\u00e4ntely\u00e4 ja verokontribuutiota eritteleviin teemoihin sek\u00e4 spekulatiivisempaan pohdintaan verostrategisista, vastuullisuuden ja veroymp\u00e4rist\u00f6n haasteiden kysymyksist\u00e4. Diskurssianalyysist\u00e4 puolestaan tunnistettiin kolme diskurssia, jotka nimettiin laillisuus-, yhteiskuntavastuu- ja ep\u00e4kohtadiskurssiksi. Yleisimp\u00e4n\u00e4 diskurssina toistui faktakeskeinen laillisuusdiskurssi, joka representoi verojalanj\u00e4lke\u00e4 ja teemoja s\u00e4\u00e4nt\u00f6jenmukaisuuden ja oikeellisuuden n\u00e4k\u00f6kulmasta luoden siten vakuuttavuutta ja luotettavuutta argumentaatioon. Itsens\u00e4 et\u00e4\u00e4nnytt\u00e4v\u00e4st\u00e4 laillisuusdiskurssista poiketen vahvempia kannanottoja havaittiin yhteiskuntavastuu- ja ep\u00e4kohtadiskurssista, joista viimeksi mainitun rakentaessa teemoista ongelmakeskeisi\u00e4 representaatioita ja kuvatessa verojalanj\u00e4lke\u00e4 rasitteena tai liiketoiminnan esteen\u00e4, yhteiskuntavastuudiskurssi liitt\u00e4\u00e4 verojalanj\u00e4ljen osaksi yhteiskunnallista vaikuttamista tarkastellen teemoja erityisesti vastuullisuuden n\u00e4k\u00f6kulmasta omaa roolia korostaen. N\u00e4in diskurssissa vakuuttavuuden vahvistamisen lis\u00e4ksi tuetaan esimerkiksi kehumista tai tietyn yrityskuvan rakentamista, ep\u00e4kohtadiskurssin argumentoinnin viitatessa ennemmin kritisoinnin tai puolustelun funktion tukemiseen.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Miia Hakanen (mihakane@jyu.fi) on 2021-06-11T11:58:20Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2021-06-11T11:58:20Z (GMT). No. of bitstreams: 0\n Previous issue date: 2021", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "104", "language": "", "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.format.mimetype", "value": "application/pdf", "language": null, "element": "format", "qualifier": "mimetype", "schema": "dc"}, {"key": "dc.language.iso", "value": "fin", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "verojalanj\u00e4lki", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "verojalanj\u00e4lkiraportointi", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Verojalanj\u00e4lki - rasite vai vastuullisuuskysymys? : diskurssianalyyttinen tutkimus verojalanj\u00e4lkiraportoinnista", "language": "", "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "master thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-202106113670", "language": "", "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4 University School of Business and Economics", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Taloustieteet", "language": "fi", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Business and Economics", "language": "en", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Laskentatoimi", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Accounting", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "yvv.contractresearch.funding", "value": "0", "language": "", "element": "contractresearch", "qualifier": "funding", "schema": "yvv"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_bdcc", "language": null, "element": "type", "qualifier": "coar", "schema": "dc"}, {"key": "dc.rights.accesslevel", "value": "openAccess", "language": null, "element": "rights", "qualifier": "accesslevel", "schema": "dc"}, {"key": "dc.type.publication", "value": "masterThesis", "language": null, "element": "type", "qualifier": "publication", "schema": "dc"}, {"key": "dc.subject.oppiainekoodi", "value": "20421", "language": "", "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.yso", "value": "s\u00e4\u00e4ntely", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "yhteiskuntavastuu", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "veronkierto", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "raportointi", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "verosuunnittelu", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "diskurssianalyysi", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "diskurssi", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.format.content", "value": "fulltext", "language": null, "element": "format", "qualifier": "content", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://rightsstatements.org/page/InC/1.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}, {"key": "dc.type.okm", "value": "G2", "language": null, "element": "type", "qualifier": "okm", "schema": "dc"}]
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