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[{"key": "dc.contributor.advisor", "value": "Pellinen, Jukka", "language": null, "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Virtanen, Atte", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2024-04-24T15:37:11Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2024-04-24T15:37:11Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2024", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/94461", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Tiivistelm\u00e4 \u2013 Abstract\r\n\r\nT\u00e4ss\u00e4 pro gradu-tutkielmassa tarkastellaan investointitarpeen merkityksellist\u00e4mist\u00e4 kohdeyrityksen vuonna 2020 toteutettaman reaali-investoinnin kautta. Investointitarpeen merkityksellist\u00e4misell\u00e4 viitataan prosessiin, jossa yrityksen sis\u00e4isesti tarkastellaan ja pyrit\u00e4\u00e4n ymm\u00e4rt\u00e4m\u00e4\u00e4n tarkemmin mahdollisen investoinnin merkityst\u00e4 liiketoiminnalle ja koko yritykselle. Tutkimuksen aineisto ker\u00e4ttiin haastattelemalla kohdeyrityksen investointiprojektin avainhenkil\u00f6it\u00e4, jonka j\u00e4lkeen haastatteluja t\u00e4ydennettiin avainhenkil\u00f6iden ryhm\u00e4haastattelulla. Tutkimuksen tavoitteena oli tunnistaa investointitarpeen merkityksellist\u00e4misen prosessi kohdeyrityksess\u00e4 sek\u00e4 konkreettiset perustelut, joilla ty\u00f6ryhm\u00e4 loi investoinnille merkityksen. Tutkimuksen tarpeellisuutta perustellaan merkityksellist\u00e4misen viitekehyksen ja investointitutkimuksen yhdist\u00e4misen niukkuudella aikaisemmassa laskentatoimen tutkimuksessa. T\u00e4m\u00e4 tutkimus tuo uuden n\u00e4k\u00f6kulman investointien tutkimukseen ja n\u00e4in mahdollistaa syvemm\u00e4n ymm\u00e4rryksen investointien suunnittelun tarkastelulle.\r\nTutkimustulokset osoittavat ty\u00f6ryhm\u00e4ss\u00e4 tapahtuneen merkityksen luomisen olleen p\u00e4\u00e4s\u00e4\u00e4nt\u00f6isesti tietoista ja tavoitteellista, mutta sis\u00e4lt\u00e4neen useita tiedostamattomia ja samanaikaisia prosesseja, jotka johtivat merkityksen luomiseen. Prosessien tiedostamattomuus havaittiin siin\u00e4, ettei yksitt\u00e4isten henkil\u00f6iden tai ryhm\u00e4n merkityksellist\u00e4mist\u00e4 tietoisesti pyritty hallitsemaan vaan tavoitteena oli yksinomaan l\u00f6yt\u00e4\u00e4 tarpeeksi vahvat perustelut investointitarpeelle.\r\nKohdeyrityksen investointitarpeen konkreettiset perustelut muodostuivat kolmesta kokonaisuudesta; markkinal\u00e4ht\u00f6iset perustelut, taloudelliset perustelut sek\u00e4 organisaation ihmiset. Markkinal\u00e4ht\u00f6iset perustelut koostuivat tavoiteltavista muutoksista kohdemarkkinassa, kun taas taloudelliset perustelut kuvasivat investoinnin luomia odotettuja tulevaisuuden taloudellisia hy\u00f6tyj\u00e4 ja etuja yritykselle. Organisaation ihmiset ovat perusteita ty\u00f6ryhm\u00e4n sis\u00e4ll\u00e4, joilla luodaan uskoa projektin onnistumiselle.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by jyx lomake-julkaisija (jyx-julkaisija.group@korppi.jyu.fi) on 2024-04-24T15:37:11Z\r\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2024-04-24T15:37:11Z (GMT). No. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "66", "language": null, "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.title", "value": "Yrityksen investointitarpeen merkityksellist\u00e4minen \u2013 tapaustutkimus", "language": null, "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-202404243088", "language": null, "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master's 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\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", "element": "contributor", "qualifier": "faculty", "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.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Accounting and Corporate Finance", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Laskentatoimi ja yritysrahoitus", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"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": "restrictedAccess", "language": null, "element": "rights", "qualifier": "accesslevel", "schema": "dc"}, {"key": "dc.type.publication", "value": "masterThesis", "language": null, "element": "type", "qualifier": "publication", "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.rights.accessrights", "value": "The author has not given permission to make the work publicly available electronically. Therefore the material can be read only at the archival workstation at Jyv\u00e4skyl\u00e4 University Library (https://kirjasto.jyu.fi/en/workspaces/facilities/facilities#autotoc-item-autotoc-2).", "language": "en", "element": "rights", "qualifier": "accessrights", "schema": "dc"}, {"key": "dc.rights.accessrights", "value": "Tekij\u00e4 ei ole antanut lupaa avoimeen julkaisuun, joten aineisto on luettavissa vain Jyv\u00e4skyl\u00e4n yliopiston kirjaston arkistoty\u00f6semalta. Ks. https://kirjasto.jyu.fi/fi/tyoskentelytilat/laitteet-ja-tilat#autotoc-item-autotoc-2.", "language": "fi", "element": "rights", "qualifier": "accessrights", "schema": "dc"}]
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