Finnish Elite League
The SM-liiga (marketed as just Liiga from 2013 on), (Finnish for ''League'') colloquially called the Finnish Elite League in English or FM-ligan in Swedish, is the top professional ice hockey league in Finland. It is one of the six founding leagues of the Champions Hockey League and currently allocated five spots - the maximum number - based on success in previous editions. It was created in 1975 to replace the SM-sarja, which was fundamentally an amateur league. The SM-liiga is not directly overseen by the Finnish Ice Hockey Association, but the league and association have an agreement of cooperation. SM is a common abbreviation for ''Suomen mestaruus'', "Finnish championship". The SM-liiga formerly had a system of automatic promotion and relegation in place between itself and the Mestis, the second highest level of competition in Finland, but the automatic system was ended in 2000. The league was opened in 2005 and allowed KalPa to get a promotion. In 2009, a new system was in ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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1975–76 SM-liiga Season
The 1975–76 SM-liiga season was the inaugural season for the new top level series of ice hockey in Finland, SM-liiga. The season featured 10 teams who played 36 game regular season followed by playoffs for top 4 teams. Points were given as follows: 2 from win, 1 point from tie and 0 points from loss Regular season Regular season standings ''Note: GP = Games played, W = Wins, T = Ties, L = Losses, Pts = Points, GF = Goals for, GA = Goals against'' Teams written in bold letters advance to playoffs. Regular season scoring leaders ''Note: GP = Games played, G = Goals, A = Assists, Pts = Points, PIM = Penalties in minutes'' Playoffs Semi finals *TPS Win Best of 3 Series 2-0. *Tappara win best of 3 Series 2-0. Bronze medal games Ässät win best of 3 Series 2-0 and the Bronze Medals for the 1975–76 SM-liiga season. Finals The finals took place on 18–19 March. TPS win the Best of 3 Series 2-0 and the 1975–76 SM-liiga championship. Playoffs scoring leaders ' ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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KalPa
Kalevan Pallo (KalPa) is a professional ice hockey team which competes in the Finnish Liiga. They play in Kuopio, Finland at the Niiralan monttu, Olvi Areena. Team history Established in 1929 as ''Sortavalan Palloseura'' in Sortavala, the club relocated to Kuopio in 1945 after its original hometown had been annexed by the Soviet Union. During its Sortavala years, the club was not active in ice hockey, but competed in association football, bandy, and pesäpallo instead. Ice hockey was introduced in 1947, and in 1956 KalPa officially replaced the more traditional Kuopio club KuPS in that sport thus specializing in hockey – minor league football was still continued until 1974 as a farm team of sorts for KuPS. The full name of the company that runs the representative team today is ''KalPa Hockey Oy''. The majority of the company is owned by former National Hockey League, NHL players Sami Kapanen and Kimmo Timonen. Kapanen is the majority owner, controlling 50.5% of the franchise. T ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Accounting Reform
Accounting reform is an expansion of accounting rules that goes beyond financial measures for both individual economic entities and national economies. It is advocated by those who consider the focus of the current standards and practices wholly inadequate to the task of measuring and reporting the activity, success, and failure of the modern enterprise, including government. The real debate concerns concepts such as whether to report transactions, such as asset acquisitions, at their cost or their current market values. The former, traditional approach, appeals for its reliability but can quickly lose its relevance due to inflation and other factors; the latter, an increasingly common approach, is appealing for its relevance but is less reliable due to the need to use subjective measures. Accounting standards setters such as the International Accounting Standards Board attempt to balance relevance and reliability. Business Limited reforms within professional management cir ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Tax Evasion
Tax evasion is an illegal attempt to defeat the imposition of taxes by individuals, corporations, trusts, and others. Tax evasion often entails the deliberate misrepresentation of the taxpayer's affairs to the tax authorities to reduce the taxpayer's tax liability, and it includes dishonest tax reporting, declaring less income, profits or gains than the amounts actually earned, overstating deductions, using bribes against authorities in countries with high corruption rates and hiding money in secret locations. Tax evasion is an activity commonly associated with the informal economy. One measure of the extent of tax evasion (the "tax gap") is the amount of unreported income, which is the difference between the amount of income that should be reported to the tax authorities and the actual amount reported. In contrast, tax avoidance is the legal use of tax laws to reduce one's tax burden. Both tax evasion and tax avoidance can be viewed as forms of tax noncompliance, as they desc ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Voting
Voting is a method by which a group, such as a meeting or an electorate, can engage for the purpose of making a collective decision or expressing an opinion usually following discussions, debates or election campaigns. Democracies elect holders of high office by voting. Residents of a jurisdiction represented by an elected official are called "constituents," and the constituents who choose to cast a ballot for their chosen candidate are called "voters." There are different systems for collecting votes, but while many of the systems used in decision-making can also be used as electoral systems, any which cater for proportional representation can only be used in elections. In smaller organizations, voting can occur in many different ways. Formally via ballot to elect others for example within a workplace, to elect members of political associations or to choose roles for others. Informally voting could occur as a spoken agreement or as a verbal gesture like a raised hand or ele ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Decision-making
In psychology, decision-making (also spelled decision making and decisionmaking) is regarded as the Cognition, cognitive process resulting in the selection of a belief or a course of action among several possible alternative options. It could be either Rationality, rational or irrational. The decision-making process is a reasoning process based on assumptions of value (ethics and social sciences), values, preferences and beliefs of the decision-maker. Every decision-making process produces a final choice, which may or may not prompt action. Research about decision-making is also published under the label problem solving, particularly in European psychological research. Overview Decision-making can be regarded as a Problem solving, problem-solving activity yielding a solution deemed to be optimal, or at least satisfactory. It is therefore a process which can be more or less Rationality, rational or Irrationality, irrational and can be based on explicit knowledge, explicit or tacit ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Professional Sports
In professional sports, as opposed to amateur sports, participants receive payment for their performance. Professionalism in sport has come to the fore through a combination of developments. Mass media and increased leisure have brought larger audiences, so that sports organizations or teams can command large incomes. As a result, more sportspeople can afford to make sport their primary career, devoting the training time necessary to increase skills, physical condition, and experience to modern levels of achievement. This proficiency has also helped boost the popularity of sports.Andy Miah Sport & the Extreme Spectacle: Technological Dependence and Human Limits' (PDF) Unpublished manuscript, 1998 In most sports played professionally there are many more amateur than professional players, though amateurs and professionals do not usually compete. History Baseball Baseball originated before the American Civil War (1861–1865). First played on sandlots in particular, scoring ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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2016–17 Liiga Season
The 2016–17 Liiga season was the 42nd season of the Liiga (formerly SM-liiga), the top level of ice hockey in Finland, since the league's formation in 1975. Teams Regular season The top six teams advance directly to the quarter-finals, while teams placing 7th through 10th play in the wild-card round for the final two spots. The Liiga is a closed league and there is no relegation. Rules for classification: 1) Points; 2) 3-point wins 3) Goal difference; 4) Goals scored; 4) Head-to-head points. Playoffs Bracket Wild card round (best-of-three) (7) Ässät vs. (10) Ilves Ilves wins the series 2-1. (8) Kärpät vs. (9) HIFK HIFK wins the series 2-0. Quarterfinals (best-of-seven) (1) Tappara vs. (10) Ilves Tappara wins the series 4-3. (2) TPS vs. (9) HIFK HIFK wins the series 4-2. (3) KalPa vs. (6) Pelicans KalPa wins the series 4-1. (4) JYP vs. (5) HPK JYP wins the series 4-3. Semifinals (best-of-seven) (1) Tappara vs. ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Mikkelin Jukurit
Mikkelin Jukurit is a professional ice hockey team in Liiga, the top tier Finnish ice hockey league. They play in Mikkeli, Finland, at the Kalevankankaan jäähalli (known since 2016 as Ikioma Areena). The team has won 7 Mestis (2nd highest level) championships (2001, 2002, 2003, 2006, 2013, 2015, and 2016). History Mikkelin Jukurit was founded in 1970. During the 1970s Jukurit played on the second highest level but the 80's and 90's they spent on lower levels. The season of 1998-99 was a turning point for the team, when Matti Turunen became the executive director and Risto Dufva from Jyväskylä became head coach. In the 1999–2000 season they won their first championship in the newly established Suomi-sarja league, and returned to the Mestis after a 20-year break. Jukurit won the Mestis championship on their first three seasons in Mestis and made the semifinals consecutively on their first 8 seasons. When Jukurit had won a fourth championship in spring 2006, Risto Dufva left th ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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KooKoo (Liiga)
KooKoo is a Finland, Finnish ice hockey team playing in the first level of Finnish ice hockey league Liiga. KooKoo plays in the Lumon arena (capacity 5,950), in Kouvola. The team was established in 1965 in sports, 1965 and the previous name of the club is ''Kouvolan Kiekko-65''. Franchise history KooKoo was established by the Kouvolan Pallonlyöjät and Sudet in Kouvola on 3 November 1965. The first official match was played on November 17, 1965 when KooKoo won the Kuusankoski Puhti goals 4–2. A new club for ice hockey skills got plenty from Lappeenranta, where many of its first-year players and coaches came from. Early years KooKoo started its career in the official series of the Association in the 1966–1967 season, when it participated in the Southern Finland division of Maakuntasarja. During the 1967–1968 season, KooKoo played in the Greater Savo division of Maakuntasarja, where it ranked fourth. In the 1969–1970 season, KooKoo ranked second in the Kymenlaakso division ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Vaasan Sport
Sport, known by its full name as ''Hockey Team Vaasan Sport OY'', is a Finnish ice hockey team playing in Liiga, and is based at Vaasa Arena (capacity 4448) in Vaasa. The team was established in 1939 as IF Sport (Idrottsföreningen Sport). History Vaasan Sport was founded in 1939 as IF Sport. The team was involved in the founding of the Finnish top division Liiga, formerly known as SM-Liiga, in 1975, but was relegated only one year later after the 1975-1976 season. After the relegation, Sport played in the Finnish First Division (since then renamed to Mestis), until they were relegated in 1991-1992 to the Finnish Second Division. Climbing back up to the First division proved to be a tough task and wasn't accomplished until spring 1997, with the game-winning goal of the deciding game against Kiekko-67 being scored by Kari Teräväinen in overtime. The 2008-09 season was a success as Sport won the Mestis championship. However, in the league qualification series the team lost th ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |