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The purpose of this paper is to make a contribution for the unclear boundaries of public procurement in accounting terms. International organizations, public organizations’ national control entities and managers are interested in monetary spend. Public procurement literature and the system of national accounts lack proper definitions of public procurement in accounting terms or are framed by legal procedures.

The authors draft clear monetary definitions for procurement boundaries and develop an alternative, more refined bottom-up method of calculating public procurement spend.

The calculation for Finland is based on reliable secondary data and shows considerably higher procurement spend than traditional SNA statistics or procurement notices.

The calculation can be replicated in other countries using the 2008 SNA coding for organizations. The paper highlights the need to address in-house procurement in future research.

There is a considerable disparity between clinical practice and recommendations based on meta-analyses of antipsychotic polypharmacy in clozapine resistant schizophrenia. For this reason, we investigated the clinical response to reducing the use olanzapine that had been previously added on clozapine treatment among seriously ill hospitalized patients. In a randomized controlled trial with crossover design, we studied volunteer patients (N=15) who had olanzapine added on to clozapine in a state mental hospital. Clozapine monotherapy was just as effective as clozapine-olanzapine therapy, according to results from Clinical Global Impression Scale and Global Assessment of Functioning as primary outcome measures. Polypharmacy is widely used in treating schizophrenia, and usually, add-on medications are started because of worsening of the clinical state. A major confounding feature of these add-ons is whether observed improvements are caused by the medication or explained by the natural fluctuating course of the disorder. The present study, in spite of its small size, indicates the necessity of reconsidering the value of polypharmacy in treating schizophrenia.

The purpose of this paper is to identify what is currently valued in maintenance services. The study first conceptualizes the value construct through an examination of its elements, including both financial and non-financial elements, and second provides insight into its actors’ (i.e. customer companies, service providers, equipment providers) attitudes toward value creation.

The study uses data collected from maintenance service professionals by an online survey. First an explorative factor analysis is conducted to examine the value construct. After this cluster analysis is conducted to define the actors.

The empirical findings suggest seven main elements that capture maintenance service value: relationship synergies, reliability of the service partner, development, availability, service solutions and problem solving ability, environment, health, safety and quality, and adaptability to suit different situations. Further analysis reveals that the actors can be divided into three main strategy types: basic, quality- and collaboration-oriented partners.

In previous studies the comprehensive nature of maintenance service value has received less attention, and the literature has focused on the technical and financial aspects. This paper provides a new conceptualization of the value creating elements, including also non-financial elements, and offers an integrated measure for the actors to identify the comprehensive value construct around maintenance services. In addition, the findings show that the actors in the field still have varying strategies when considering value creation. Communication and mutual understanding of the value creating elements are important so that right services are carried out and developed with the right partners.