EMCC European Monitoring Centre on Change

Finland: ERM comparative analytical report on Public support instruments to support self-employment and job creation in one-person and micro enterprises

  • Observatory: EMCC
  • Topic:
  • Published on: 12 January 2012



About
Country:
Author:
Simo Virtanen
Institution:

Disclaimer: This information is made available as a service to the public but has not been edited by the European Foundation for the Improvement of Living and Working Conditions. The content is the responsibility of the authors.

Finnish government policy has been laid out in two successive policy programmes, most recently for the electoral period 2007-11. The global recession struck in the middle of this period, of course, and made it obligatory to re-evaluate the situation and make necessary adjustments. The government for the period continued to follow its stated policy programme and added measures to preserve employment opportunities provided by self-employment and micro enterprises. The recent instruments presented here focus on providing financial advice to entrepreneurs, increasing demand for small business services, reducing financial burden of businesses, and improving social security of entrepreneurs.

QUESTIONNAIRE

Part 1: Overall policy context

This section aims at giving a brief overview of the general development and status quo of the policy discussion and thereof resulting instruments, measures or initiatives in the field of fostering self-employment and job creation in one-person and micro enterprises (less than 10 employees). Focus is mainly on the developments during the last decade, that is before the global recession. In addition we are asking for your indication of change of policy focus since the recession.

1. General policy approach in the area of self-employment, one-person and micro enterprises at the national level


1.1. Has there been a policy focus/debate on the specific challenges facing entrepreneurship as tool for job creation before the global recession? If so, since when and for how long?

Table 1: Presence of policy focus/debate on entrepreneurship as facilitation for job creation before the crisis
 

Yes, continuously since xx? (Please indicate year)

Yes, on and off in the last 10 years

(Please indicate ‘X’ where it applies)

Yes, has been in focus, but since xx it is no longer part of the policy focus (Please indicate year)

No, it has never had policy focus before the recession

(Please indicate ‘X’ where it applies)

Self-employment

2003 (at least)

     
Hiring the first employee

2003 (at least)

     
Hiring additional employees/creating additional jobs in micro enterprises

2003 (at least)

     


1.2. What is the main focus in policy documents or strategies in relation to public or social partner based support instruments for fostering self-employment or job creation in one-person and micro enterprises? (Please indicate ‘X’, multiple answers possible)

Table 2: Main focus in the policy documents or strategies
 

Entrepreneurship (Business development in general)

Job creation (Employment)

Growth (Competitiveness)

Others (please specify)

Self-employment

X

X

   
Hiring the first employee  

X

X

 
Hiring additional employees/creating additional jobs in micro enterprises  

X

X

 

1.3. Please elaborate on the answer given above (with a focus on those developments aimed at employment creation and growth) and indicate if the financial recession has caused a change of focus:

Table 3: The policy content and significance of the financial recession
Self-employment
Elaboration of content (please describe and also indicate whether it is treated explicitly/implicitly)

The government policy programme states that self-employment is at a reasonable level, but it is viewed as something where Finland has more to do. Attitudes should be more favourable toward self-employment as this would improve employment.

Change due to the financial recession

Please tick:

Yes: □

No: X

If ‘Yes’, please elaborate:

Hiring the first employee
Elaboration of content (please describe and also indicate whether it is treated explicitly/implicitly)

The government policy programme states that although entrepreneurship is at a reasonable level, Finnish small businesses are not deemed to be sufficiently growth-oriented. Research and development are very advanced in Finland but this is not sufficiently turning into innovation and growth. One-person enterprises are not specifically mentioned here.

Change due to the financial recession

Please tick:

Yes: □

No: X

If ‘Yes’, please elaborate:

Hiring additional employees/creating additional jobs in micro enterprises
Elaboration of content (please describe and also indicate whether it is treated explicitly/implicitly)

The government policy programme states that although entrepreneurship is at a reasonable level, Finnish small businesses are not deemed to be sufficiently growth-oriented. Research and development are very advanced in Finland but this is not sufficiently turning into innovation and growth. Micro enterprises are not specifically mentioned here.

Change due to the financial recession

Please tick:

Yes: □

No: X

If ‘Yes’, please elaborate:

2. Disincentives for self-employment and job creation

The following two questions will investigate whether there has been a change in the political agenda which has forced new political initiatives that may result in disincentives for job creation and business development (e.g. considerations regarding public budget).


2.1 Have public measures (e.g. with the aim to increase public revenue or cut public spending) led to disincentives for self-employment or job creation in one-person or micro enterprises before the financial recession? (Please briefly describe the major developments/initiatives (max. 300 words)

No such measures reported.


2.2 Have public measures (e.g. with the aim to increase public revenue or cut public spending) led to disincentives for self-employment or job creation in one-person or micro enterprises as a result of the financial recession? (Please describe – max. 300 words)

A general increase of VAT rate by 1 percentage point took place in 2010. This was associated with a decrease of VAT rate for food. First, VAT for food purchased in stores was lowered in 2009. When the same decrease was applied to restaurant prices, it was necessary to compensate for reduced revenue by increasing all VAT rates by 1 point. The increase does influence all enterprises regardless of size.

3. Representation of/lobbying for self-employed and micro enterprises


Are self-employed and micro enterprises in your national context explicitly or implicitly (e.g. entrepreneurs or SMEs in general) represented by the following types of organisations (e.g. for lobbying, defending their interest etc.)?

Table 4: Representation of self-employed and micro enterprises
 

Self-employed

Micro enterprises

Employers’ organisations

Yes, explicitly: Confederation of Finnish Industries (EK)

Yes, explicitly: Confederation of Finnish Industries (EK)

Employees’ organisation

Yes, explicitly: Confederation of Unions for Professional and Managerial Staff in Finland (AKAVA), The Finnish Confederation of Professionals (STTK)

Yes, explicitly: Confederation of Unions for Professional and Managerial Staff in Finland (AKAVA), The Finnish Confederation of Professionals (STTK)

Not-for-profit organisations

Yes, explicitly: Federation Finnish Enterprises, Finnish Small Enterprises, The Central Union of Agricultural Producers and Forest Owners (MTK)

Yes, explicitly: Federation Finnish Enterprises, Finnish Small Enterprises, The Central Union of Agricultural Producers and Forest Owners (MTK)

Others

   

Part 2: Identification and description of relevant recent support instruments

The following section asks for the identification of public or social partner based support instruments initiated during or after the recent economic crisis (that is, 2008 onwards). These measures might have, but must not necessarily have been triggered by the recession. Measures may also have been initiated earlier, but changed in order to adapt to the recession or other recent developments. Rather than a comprehensive list of all instruments available at national, regional or local level, the most important, most innovative, most interesting and most effective tools are to be described. Thereof, a selection of up to three ‘Good Practices’ to be described in more detail is to be made.

1. Selection of region(s) when total coverage of the entire regional and local level is too comprehensive

When providing the brief overview and the three ‘Good Practices’ in this section of the questionnaire, measures and instruments at national level have to be included. We would in addition ask you to include regional and local level initiatives where relevant. Nonetheless, a complete coverage of regional and local levels may not be possible for all countries (e.g. because of a high degree of decentralisation resulting in a wide range of respective measures characterised by considerably heterogeneity). At the same time, it can be assumed that for instruments targeting at supporting self-employment and the creation of employment in one-person and micro enterprises the local administrative level is of considerable importance. If so, such measures will be designed to fit to the local characteristics and needs, resulting in a wide variety of different approaches. In this case, one or few local areas or regions may be selected to be covered in this report. Details on the selection are given in table 5.

Table 5: Administrative level/region(s) covered for the following research (max. 50 words per region)

Administrative level relevant for the rest of the questionnaire

National level

If a specific regional/local are is selected, please provide the following information

Name of region

 
Motivation for selecting this region

Facts about the region e.g.

- Geographic location

- No. of inhabitants

- Business structure (sector, size)

- Labour market

- Specific characteristics if applicable

 

2. Brief overview of recent instruments to foster self-employment or job creation in one-person and micro enterprises


2.1. Please provide a brief description (max. 800 words) of public or social partner based instruments recently initiated (2008 onwards) to support self-employment and job creation in one-person or micro enterprises.

Measures covered by the European Employment Observatory Review on self-employment 2010, European Commission, Directorate-General for Employment, Social Affairs and Equal Opportunities are to be omitted to avoid duplication (see Part 3 of this questionnaire).

Table 6: List of recent instruments

Title

Verotili / Tax account

Aim/objective

Reduction of administrative burden

Description of support

Tax account is used to manage certain periodic (self-initiated) payments made to the Tax Administration (VAT, employer contributions, withholdings from employee's pay check). It also used to handle refunds, e.g. VAT refunds. Tax account is used via an online user interface.

Target group

All payers of certain taxes and payments, but mainly businesses.

Initiator and other actors involved

Public authorities

Duration (please also indicate whether the measures has been initiated due to the recession)

The law establishing tax account system was enacted in 2009 and became effective January 1, 2010. The adoption of the system was related to the goal of improving electronic services rather than the financial recession.

Title

Talousapu-puhelinneuvonta / Financial help phone counselling

Aim/objective

Providing advice on financial problems

Description of support

Talousapu is a free phone service and it has been designed to be a low-threshold access point to financial counselling. The main service runs weekdays 10-16 and there is also limited evening and weekend service available. Talousapu is associated with Enterprise Finland online service.

Target group

Small enterprises

Initiator and other actors involved

Ministry of Employment and the Economy, SME Foundation (PKT-säätiö), Ministry of Finance, Finnvera (governmental financing company), and Federation of Finnish Financial Services (a trade body representing financial companies), CBMC (Christian Businessmen's Connection)

Duration (please also indicate whether the measures has been initiated due to the recession)

Talousapu has been available since October 2009. It will be available through 2011 when decision will be made concerning its future. The adoption of this measure was influenced by the financial recession.

Title

Sijaispalvelu / Substitute service

Aim/objective

Provide occasional assistance to entrepreneurs and lower the threshold for hiring first employee

Description of support

The service is based on a network which provides trained personnel who can take over for shorter or longer periods. They can, for example, allow self-employed persons to take a vacation or take care of family responsibilities as well as assist in a development project. The system includes training as well as online service for entrepreneurs and substitutes get in touch with each other.

Target group

One-person and micro enterprises

Initiator and other actors involved

Central Association of Women Entrepreneurs, Ministry of Employment and the Economy, European Social Fund

Duration (please also indicate whether the measures has been initiated due to the recession)

Pilot programme for the service was conducted 2005-2007. Service is currently extending (now available in four areas).

Title

Timangi 2010 -kilpailu / Diamond 2010 competition

Aim/objective

To promote growth-oriented entrepreneurship

Description of support

A competition for young entrepreneurs or groups to recognise businesses that have achieved growth with innovative and bold action. First prize € 50 000, second and third prizes € 25 000 each.

Target group

Young entrepreneurs

Initiator and other actors involved

Ministry of Employment and the Economy

Duration (please also indicate whether the measures has been initiated due to the recession)

Organised for the first time in 2010, will be repeated in 2011.

Title

Palveluyritysten asiointipiste / Contact point for service enterprises

Aim/objective

Advice and counselling for service enterprises

Description of support

This is a separate section of Enterprise Finland online service designed for service enterprises. It provides advice on administrative procedures that may apply for specific service industries.

Target group

Service enterprises

Initiator and other actors involved

Public authorities

Duration (please also indicate whether the measures has been initiated due to the recession)

The service has been available since January 1, 2010. Its opening was related to the implementation of an EU directive rather than the financial recession.

Title

Työnantajan kansaneläkemaksun alentaminen ja poistaminen / Reduction and elimination of employers' national pension fees

Aim/objective

To lower financial burden on small businesses

Description of support

The fees paid by employers to finance national pensions (not employment-related) were first reduced and then eliminated. The first reduction effectively eliminated the fee from small businesses. Employers continue to contribute to employment-related pension schemes.

Target group

All employers

Initiator and other actors involved

Public authorities

Duration (please also indicate whether the measures has been initiated due to the recession)

Change in law became effective April 1, 2009 (reduction) and January 1, 2010 (elimination). The change was part an economic package designed to fight the recession.

Title

Verotuksen viivästyskorkojen alentaminen / Reduction of late payment interest in taxation

Aim/objective

To lower financial burden on business in financial problems

Description of support

Late payment fees were lowered on taxes owed from 11.5 to 7%.

Target group

All businesses

Initiator and other actors involved

Public authorities

Duration (please also indicate whether the measures has been initiated due to the recession)

In effect since 2010. The adoption of this measure was influenced by the financial recession.

Title

Kotitalousvähennyksen korotus / Increase of household work tax deduction

Aim/objective

To promote demand for services of self-employed and small enterprises

Description of support

Household work tax deduction is intended to foster demand for renovation or cleaning services, for example, by allowing the persons contracting work to deduct some payments from their taxes.

Target group

Households

Initiator and other actors involved

Public authorities

Duration (please also indicate whether the measures has been initiated due to the recession)

Change in law became effective January 1, 2009. The adoption of this measure was influenced by the financial recession.

Title

Omaisuuden luovutustappion vähennysajan pidentäminen / Extension of carry-over period for capital losses

Aim/objective

To facilitate private investments

Description of support

Capital losses from an investment can now be deducted from capital income for five subsequent years (previously three). This should facilitate ‘business angel’ investments.

Target group

Investors

Initiator and other actors involved

Public authorities

Duration (please also indicate whether the measures has been initiated due to the recession)

Change in law became effective January 1, 2010. The adoption of this measure was influenced by the financial recession.

Title

AKAVAn yrittäjäpalkinto / Entrepreneur Award of AKAVA

Aim/objective

To promote self-employment

Description of support

Confederation of Unions for Professional and Managerial Staff in Finland (AKAVA) wants to emphasise the importance of self-employment by recognising an exemplary entrepreneur from its own ranks.

Target group

Self-employed members of Confederation of Unions for Professional and Managerial Staff in Finland (AKAVA)

Initiator and other actors involved

Confederation of Unions for Professional and Managerial Staff in Finland (AKAVA)

Duration (please also indicate whether the measures has been initiated due to the recession)

The award is to be given for the first time in November of 2011.

Title

Yrittäjän työssäoloehdon lyhentäminen työttömyysturvassa / Shortening the waiting period to become eligible for unemployment benefits

Aim/objective

Encouraging self-employment through reducing risk

Description of support

Self-employed persons become eligible form unemployment benefits after 18 months of active self-employment. Previously, the required period was 24 months.

Target group

Self-employed

Initiator and other actors involved

Working Group for Developing Entrepreneurs' Social Security (multipartite)

Duration (please also indicate whether the measures has been initiated due to the recession)

Change in law became effective January 1, 2010. The measure was part of a larger work started earlier and the recession played a minor role.

Title

Yrittäjämääritelmän laajentaminen eläkettä koskien / Extension of entrepreneurs' pension scheme eligibility

Aim/objective

Encouraging self-employment through reducing risk

Description of support

Extending pension scheme to those who own at least 30% of a company. Previously, those who owned less than 50% of the company for which they worked were included in the employees' pension scheme. In case they were not paid a salary, their work also did not count towards pension.

Target group

Part-owners of enterprises

Initiator and other actors involved

Working Group for Developing Entrepreneurs' Social Security (multipartite)

Duration (please also indicate whether the measures has been initiated due to the recession)

Change in law became effective January 1, 2011. The measure was part of a larger work started earlier and the recession played a minor role.

Title

Yrittäjän perheenjäsenen työttömyysturvaoikeuden laajennus / Extension of unemployment benefit eligibility for family workers.

Aim/objective

Encouraging self-employment through reducing risk

Description of support

Family workers are eligible for unemployment benefits, if the financial situation of the business is such that it does not support additional persons. Previously, business activity had to cease or be suspended for four months.

Target group

Family workers

Initiator and other actors involved

Working Group for Developing Entrepreneurs' Social Security (multipartite)

Duration (please also indicate whether the measures has been initiated due to the recession)

Change in law became effective January 1, 2010. The measure was part of a larger work started earlier and the recession played a minor role.


2.2. In-depth description of ‘Good Practices’

Please choose up to three examples from the above list that can be considered as ‘Good Practice’ (e.g. because of their effectiveness, innovative character or beneficial cooperation among different stakeholders) and describe them in detail.

Example 1:

Name of the programme/instrument

Kotitalousvähennyksen korotus / Increase of household work tax deduction

Is the instrument explicitly addressing any of the following:

Self-employment

Hiring the first employee

Hiring additional employees/creating additional jobs in micro enterprises

Please ‘X’ and/or describe if relevant

X (implicit, since these services are often performed by small enterprises)

X (implicit, since these services are often performed by small enterprises)

X (implicit, since these services are often performed by small enterprises)

Operational level

Local

Regional

National

Please ‘X’ and/or describe if relevant

   

X

Rationale/motivation for the instrument

(please describe)

Household work tax deduction has been a popular deduction since its final adoption in 2001 and it has increased demand for paid work that households otherwise would perform themselves or buy from outsiders as undeclared.

Purpose and aims for the instrument (please describe)

The instrument aims to increase demand for services (e.g., cleaning, renovation) that are often performed by small enterprises by increasing the maximum deduction from € 2,300 to € 3,000.

Initiator
Please ‘X’  

X

   
Other stakeholders actively involved in implementation (please name them and describe their roles)

None

Target groups        
Please describe the target groups (sector, age, level of education, gender)

Self-employed persons and businesses in household service sectors (through demand from individual taxpayers).

Funding        
Please describe the funding of the instrument/programme (national and European sources, budget available)

National funds (through decreased tax revenue)

Activities    
Please describe the activities of the programme or institutional initiative as detailed as possible

Household work tax deduction allows individuals to deduct 30-60% of wages for services performed in households (own or parent). Eligible work include personal care services (e.g., cleaning, cooking) and renovation as well as more recently work related information technology at home (e.g., digital TV, computers). Services that are VAT free (e.g., health care) are not eligible. There is an annual deductible of € 100, and the annual maximum is € 3,000/person.

Results (Effectiveness)      
Please describe the results e.g. number of beneficiaries, advised enterprises

According to an evaluation, altogether 155,000 households claimed the deduction in 2004 (175,000 persons). Based on these claims the total amount of services bought was € 167 million. There is no information on the volume from businesses as they do not know whether a client claims the deduction.

Challenges in order to reach the objectives e.g. for the organisation offering the instrument, the entrepreneurs (Please describe); and if available how these have been overcome

As the deduction covers only work and not materials, some contractors have tried to provide packages, where materials are embedded in the price of work. The problem has been identified and invoices are scrutinised more carefully by Tax Administration. Most taxpayers in Finland receive a pre-filled tax return for possible amendments. Household work deduction must be claimed at that point and documentation enclosed.

Assessments of the effectiveness e.g. investments made in order to reach the objectives of the programme (outcome vs. investment) (Please base this assessment on evaluations when possible)

The purpose of the deduction is to encourage households to buy certain services that they would otherwise perform themselves, buy undeclared, or forego completely. In doing so, the deduction supports job creation. Another purpose is to reduce undeclared work.

The evaluation deemed household work deduction to be a cost effective way of creating jobs. Recognising the uncertainty of the numbers, the evaluation estimates that the net effect of the deduction was +14%, i.e., effects were 114% of the lost revenue. (Net effect takes into account that some households would have bought services even without the deduction.)

Outcomes (Efficiency)  
Increasing self-employment, growth and employment e.g. number of start-up and/or jobs created etc. (please describe, preferably based on evaluations, otherwise on experts’ assessment)

The evaluation estimates the 2004 impact as 10,000 person-years and 12,000 jobs. Not all jobs could be attributed to the deduction, however, as households might have purchased the services even without a deduction The net impact was therefore estimated as 3,500 person-years and 4,600 jobs.

Please provide link to evaluation documents if possible

http://www.mol.fi/mol/fi/99_pdf/fi/06_tyoministerio/06_julkaisut/06_tutkimus/tpt310.pdf

Name of the programme/instrument

Talousapu-puhelinneuvonta / Financial help phone counselling

Is the instrument explicitly addressing any of the following:

Self-employment

Hiring the first employee

Hiring additional employees/creating additional jobs in micro enterprises

Please ‘X’ and/or describe if relevant

X (implicit, although by saving jobs rather than creating

X (implicit, although by saving jobs rather than creating

X (implicit, although by saving jobs rather than creating

Operational level

Local

Regional

National

Please ‘X’ and/or describe if relevant

   

X

Rationale/motivation for the instrument

(please describe)

Small businesses often seek help too late as owners may be reluctant when faced with financial problems. As expected, the recent financial recession has increased the proportion of small businesses in need of financial advice.

Purpose and aims for the instrument (please describe)

Talousapu provides a low-threshold opportunity to seek help when business experiences financial problems.

Initiator
Please ‘X’    
Other stakeholders actively involved in implementation (please name them and describe their roles)

Ministry of Employment and the Economy runs and finances Business Finland online service, which includes the Talousapu section. SME Foundation (joint public-private partnership; ‘PKT-säätiö’) provides the service. More financial support is given by Ministry of Finance, Finnvera (governmental financing company), and Federation of Finnish Financial Services (a trade body representing financial companies). CBMC (Christian Businessmen's Connection) organises evening and weekend service through volunteers.

Target groups        
Please describe the target groups (sector, age, level of education, gender)

Small businesses facing financial problems.

Funding        
Please describe the funding of the instrument/programme (national and European sources, budget available)

National funds. For 2009-2010 the programme was granted € 247,000 (€ 200,000 from the ministry) and the costs were € 226,000. For 2011 the budget is € 200,000 with half coming from the ministry.

Activities    
Please describe the activities of the programme or institutional initiative as detailed as possible

Talousapu is a phone counselling service, essentially free. Service is confidential (anonymous, if desired) and also includes a specific section on Business Finland online service. These pages include further information and tools on financial planning as well as business development. Entrepreneurs can, for example, create a debt plan.

Results (Effectiveness)      
Please describe the results e.g. number of beneficiaries, advised enterprises

During the first month (October 2009), the service received over 200 contacts, during the first full calendar year (2010) about 2200 contacts, and a total of 2600 since launch to the end of 2010. Web service, which was opened in March of 2010, had approx. 10500 visitors in 2010 and 12000 visits. The number of visitors was increasing during the year.

Challenges in order to reach the objectives e.g. for the organisation offering the instrument, the entrepreneurs (Please describe); and if available how these have been overcome

Entrepreneurs often find it difficult to ask for help. The service is advertised but problem enterprises cannot be targeted, as the service is based on possible anonymity. For the same reason, systematic follow-up is also generally not possible.

Assessments of the effectiveness e.g. investments made in order to reach the objectives of the programme (outcome vs. investment) (Please base this assessment on evaluations when possible)

The counselling service is based on a public-private partnership and consequently enjoys wide support. The number of contacts (phone and Web) indicates a need for this kind of low-threshold service. The results of a Web-based feedback form and the experiences reported by the counsellors are strongly positive. These results do not, however, constitute a formal evaluation of the service.

Outcomes (Efficiency)  
Increasing self-employment, growth and employment e.g. number of start-up and/or jobs created etc. (please describe, preferably based on evaluations, otherwise on experts’ assessment)

Such assessments are not currently available.

Please provide link to evaluation documents if possible  

Part 3: Annex: Update on recent self-employment study

The recent European Employment Observatory Review on self-employment 2010, European Commission, Directorate-General for Employment, Social Affairs and Equal Opportunities provides insight into support instruments for self-employment. To avoid duplication of this information, we ask you as National Correspondent to omit these measures already covered in your research (Part 2 of this questionnaire), and only update or add any additional details or measures that exceed the information already provided in this report.

Table 8: Additional information on specific instruments to the EEO national report on self-employment:

Title of the instrument

Creative Economy (Luova Talous)

Additional information

This development strategy now runs through September, 2011. (EEO report states end of 2010)

Table 9: Please add any other comments to the EEO national report on self-employment:

Table 10: Please indicate ‘X’ if you have no additional information to the EEO national report on self-employment:

Please indicate ‘X’ if you have no additional information to provide

 

Commentary

The measures presented in this report exclude measures described in two other reports as well as instruments that have been in place and unaltered for a longer period of time. For example, Start-up Grant Scheme and other direct financing services (e.g., through Finnvera) have been omitted. The latter have specifically included many growth-oriented measures.

In light of the recent financial difficulties, many measures presented here can be described as ones that are trying to alleviate the situation rather than as pure job creation measures. These include measures to provide short-term financial relief (late tax-payment interest) and measures to reduce personal risks associated with entrepreneurship (unemployment benefits, retirement plan).

At least for the last two electoral cycles (2003-07 and 2007-11) Finnish government coalitions have had in place special policy programmes that have addressed the issues related to self-employment and micro enterprises. The implementation of the latest programme has continued through the recession and it is therefore difficult to identify specific measures as products of the recession. For example, many improvements were suggested by the multipartite Working Group for Developing Entrepreneurs' Social Security (2008-2009), and several of those suggestions have been adopted.

Simo Virtanen, Finnish Institute of Occupational Health



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