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[{"key": "dc.contributor.advisor", "value": "Pellinen, Jukka", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Alonen, Anni", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2023-11-02T06:19:23Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2023-11-02T06:19:23Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2023", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/91349", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4m\u00e4 pro gradu -tutkielma tarkastelee arvonm\u00e4\u00e4rityst\u00e4 mikro- ja pienyrityskontekstissa. Tutkielma selvitt\u00e4\u00e4 mikro- ja pienyrityksen arvonm\u00e4\u00e4rityksen erityispiirteit\u00e4 k\u00e4yt\u00e4nn\u00f6n asiantuntijan\u00e4k\u00f6kulmasta tarkkaan valikoitujen haastateltavien vastauksia tulkitsemalla ja analysoimalla. Tutkimus toteutetaan kvalitatiivisena tutkimuksena, jossa tutkimusaineistona on puolistrukturoitujen asiantuntijahaastatteluiden litteroitu materiaali. Ker\u00e4tty\u00e4 tutkimusaineistoa reflektoidaan suhteessa olemassa olevaan kirjallisuuteen ja tieteelliseen tutkimukseen. Ker\u00e4tyn aineiston ja aikaisemman tutkimuksen dialogilla pyrit\u00e4\u00e4n l\u00f6yt\u00e4m\u00e4\u00e4n vastaus tutkimuskysymykseen, joka k\u00e4sittelee mikro- ja pienyrityksen arvonm\u00e4\u00e4rityksen erityispiirteit\u00e4 asiantuntijaty\u00f6ss\u00e4. Mahdollisena tutkimustuloksena voidaan tehd\u00e4 k\u00e4ytett\u00e4viss\u00e4 olevat resurssit huomioiden varovaisia yleistyksi\u00e4 ja johtop\u00e4\u00e4t\u00f6ksi\u00e4 mikro- ja pienyrityksen arvonm\u00e4\u00e4rityksest\u00e4 ja siihen liittyvist\u00e4 vain mikro- ja pienyrityskentt\u00e4\u00e4 koskettavista erityispiirteist\u00e4. Tutkimuksen tarpeellisuutta perustellaan mikro- ja pienyrityssegmentin huomattavalla kansantaloudellisella ja globaalilla merkityksell\u00e4 sek\u00e4 mikro- ja pienyrityksiin kohdistuvan, olemassa olevan tutkimuksen ja kirjallisuuden v\u00e4hyydell\u00e4, joka koskettaa erityisesti mikrokokoluokan yrityksi\u00e4. \n Tutkimuksen tulokset osoittavat mikro- ja pienyrityksen arvonm\u00e4\u00e4rityksen harkinnanvaraisuuden ja tapauskohtaisuuden. Yrityksen arvonm\u00e4\u00e4rityksen l\u00e4ht\u00f6kohdat ja motiivit voivat liiketaloudellisessa ja oikeudellisessa kontekstissa poiketa toisistaan, mutta yrityksen arvonm\u00e4\u00e4ritysmenetelm\u00e4t ja arvonm\u00e4\u00e4rityksess\u00e4 huomioon otettavat seikat ovat kontekstista huolimatta l\u00e4ht\u00f6kohtaisesti samat. Jokainen asiantuntijoista painotti strategisen analyysin merkityst\u00e4 pienyrityskontekstin arvonm\u00e4\u00e4rityksess\u00e4, sill\u00e4 tilinp\u00e4\u00e4t\u00f6stietoon perustuva arvonm\u00e4\u00e4ritys perustuu helposti sattumanvaraisiin piirteisiin ja ep\u00e4luotettaviin ennusteisiin. Siksi yrityksen kyvykkyyksi\u00e4 ja riskisyyksi\u00e4 on asiantuntijoiden mukaan usein hyv\u00e4 katsoa tilinp\u00e4\u00e4t\u00f6ksen ohi. Arvonm\u00e4\u00e4ritysmenetelmi\u00e4 koskien asiantuntijoiden vastauksissa toistui odotetusti diskontattujen kassavirtojen menetelm\u00e4. Olemassa olevasta tutkimuksesta poiketen verrokkiyritysten transaktiokertoimiin perustuvan arvonm\u00e4\u00e4rityksen todettiin olevan yleisess\u00e4 k\u00e4yt\u00f6ss\u00e4 k\u00e4yt\u00e4nn\u00f6n asiantuntijaty\u00f6ss\u00e4 my\u00f6s mikro- ja pienyrityskontekstissa.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2023-11-02T06:19:23Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2023-11-02T06:19:23Z (GMT). No. of bitstreams: 0\n Previous issue date: 2023", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "67", "language": "", "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.language.iso", "value": "fin", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": null, "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "arvonm\u00e4\u00e4ritysmetodit", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Mikro- ja pienyrityksen arvonm\u00e4\u00e4rityksen erityispiirteet asiantuntijan\u00e4k\u00f6kulmasta", "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-202311027371", "language": "", "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "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.copyright", "value": "\u00a9 The Author(s)", "language": null, "element": "rights", "qualifier": "copyright", "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": "mikroyritykset", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "arvonm\u00e4\u00e4ritys", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "pienyritykset", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "yrityksen arvonm\u00e4\u00e4ritys", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "yrityskaupat", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://rightsstatements.org/page/InC/1.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}]
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