During the middle of the 18th century the development of Toyota Production System, TPS, started in order to streamline the processes. TPS was based on the principles of assembly line production but unlike previous performers Toyota let the manufacturing be constantly affected by demand. At the end of the 18th century TPS was described by Womack and Jones in the book "The machine that changed the world - the story of lean producion" where TPS got the name lean. The principles behind lean is to maximize customer value and eliminate waste which means making products and services more valuable to the customer. 1Lean was for a long time a philosophy and an approach limited to industries and production based companies.

This paper is a study of corporate governances in the municipal of Stockholm. The purpose of this paper is to enlighten the problems and opportunities for the corporate governances of the wards in the municipal of Stockholm. The municipal of Stockholm is made up of 18 relatively self-governing wards, whose activities bear a resemblance to one and other. Therefore we have specified our survey to corporate governances in the ward of Skarpnäck (Skarpnäcks stadsdel), to be able to use this ward as an example to corporate governances in the entire municipal of Stockholm. The essay emanates from the important management theories: Budget, Integrated Management system (ILS), Benchmarking and Balanced Scorecard.The essay is based on interviews and a poll survey we conducted in the administration of the ward of Skarpnäck, and also based on interviews with Stockholm?s city hall.

The purpose of this master?s thesis was to find problems that occur in the production line at Atlas Copco Rocktec Division, in order to decrease the costs of defect in quality. When the problems were distinguished, the authors ought to choose the problem with the highest improvement potential. One request from the constituent at Atlas Copco Rocktec Division was to connect the improvement to the document The Way We Produce. The document provides information and values about Atlas Copco and consists of 10 principles to be able to reach their vision.

Increased competition in the IT industry has sparked a need for developing faster innovation processes with more predictable output. One of the biggest issues when it comes to achieving a faster flow through the innovation process lies in managing its high degree of variation. Proposing a solution to this problem, Lean Software Development (LSD), was developed to provide a framework for how IT companies should organize its software development process to achieve increased speed and quality. This study examines to which extent LSD, as a set of values, principles, methods and tools, can be used to improve flow efficiency in the innovation process. A case study of a multinational IT company was made by conducting ten semi-structured interviews with current employees.

IASB (International Accounting Standards Board) tidigare IASC (International Accounting Standards Committee) har framarbetat de nya redovisningsreglerna IAS/IFRS (International Accounting Standards/International Financial Reporting Standards). Tanken med IFRS är att främja god redovisningssed genom enhetliga redovisningsregler som underlättar jämförelser mellan företags koncernredovisningar. Syftet med uppsatsen är att diskutera de problem som kan uppstå vid implementering av IFRS i ett onoterat aktiebolag, revisorns roll vid implementering samt redovisning av pensioner reglerade av IAS19.Vår studie är en kvalitativ fallstudie av deskriptiv karaktär som tar sin utgångspunkt i företaget Cramo AB. I uppsatsen kommer vi att följa implementeringsprocessen av IFRS i koncernredovisningen hos det onoterade bolaget. Uppsatsen baseras på intervjuer med CFO och redovisningsansvarig i Cramo AB samt auktoriserad revisor från Deloitte.En övergripande presentation av IFRS, pensioner och pensionförvaltare presenteras i uppsatsen som underlag till analysen.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

Information technology and globalization has led to an increasing competition and service production has been more and more independent of locations. This has made a market of outsourced telephone costumer service possible. Due to high establishment the market has been saturated and with that price has sunk. Customer companies have the last few years got more negative to outsourcing of their telephone customer service as they through operating the customer service internally want to get closer to their customers.In the empirical study the writers try to figure out which companies the callcenters should try to aim towards to get long and profitable cooperation. This will be done through deducing guiding principles from theories about how different factors around companies costumer service should look like.

The background for this degree thesis is a need to replace the existing seal used to protect equipment containing secret or sensitive equipment used by Swedish Defence. The target design should satisfy both the need for tamper evidence and reduce Life Cycle Cost. In developing a new design for a seal, additional benefits such as improved logistics support and indication of attack methods such as heat and solvents have been considered.The lack of guiding principles for end users of seals became evident during the interviews. Major concerns for the future are education of users, information about actions if a seal is broken and user liability.The design work was divided into several phases. A feasibility study was performed including investigation of theory of labels, materials and possible technologies.

The voluntary none-financial sustainability report has become a trend within accounting. The environmental issues used to be driven by activists only, but lately it has moved in to the general agenda in many companies. Investors are starting to put more attention to the sustainability reporting as it is considered to add value to the company. There are several standard guidelines to be used when producing a sustainability report, one example is the GRI´s Guidelines that takes the following three dimensions in consideration: economy, environment and social. This Guideline is from an international perspective considered to be of good accounting practice (Ljungdahl 2008).

Syfte: Syftet med uppsatsen är att beskriva och analysera hur kommunala energibolag resonerar vid val av avskrivningsmetod samt hur kommunala energibolag har förberett sig inför införandet och hur de förhåller sig till implementeringen av komponentavskrivningar.Teorier: De teorier som använts i uppsatsen finner vi vara relevanta och applicerbara utifrån studiens syfte och frågeställningar. Vi har bl.a. använt oss av Burns & Scapens ramverk som ingår i den institutionella teorin, vilket är den teori som studien utgått ifrån.Metod: Studien utgår ifrån den kvalitativa ansatsen med hjälp av semi-strukturerade intervjuer och dokumentgranskning.Empiri: Empirin innefattar intervjuer med 5 kommunala energibolag inkluderande granskning av relevant dokumentation.Slutsatser: Studien har visat att de kommunala energibolagen upplever avskrivningsval som en svårbedömd process som präglas av en inre tröghet på grund av påverkande faktorer och inrotade regler och rutiner. I och med tolkningen och införandet av BFNs regelverk avseende komponentavskrivningar har ett internt motstånd byggts upp på grund av svåra och godtyckliga bedömningar. Detta har bidragit till en spretighet, vilket har påkallat behovet av tydligare rekommendationer och direktiv.

The aim of this study is to investigate how and in which form students come in contact with practical applications in the upper secondary school course Chemistry B. The study is based upon the assumption that all learning is situated in a social environment. The theoretical framework is the design theory perspective, which entails an assumption that the pedagogical tools affect the knowledge content.The empiric materials in the study are collected through three methods: textbook analysis, classroom observations and questionnaires. Two groups of students and their teachers were observed during a section of the relevant course. The textbook analysis focuses upon the same course section in the textbooks of the two groups and compares these books with the relevant section in a third textbook.

Companies today are facing more and different kinds of demands from the society and their stakeholders. It is no longer enough to just deliver the products, and not just the quality of the products that matter. The consumers are getting more conscious about the many ways in which companies affect the society and the environment in which we live. The financial sector, that among others includes stakeholders such as insurance companies, banks and fund companies are starting to realise the importance of the non- financial issues that companies are encountering. Analysing the companies sustainability when it comes to social and environmental issues, has become an increasingly important factor when for example choosing companies to invest in.

The aim of this one-year master thesis in archival science was to examine how municipalities take regulations concerning public records into account when they use Facebook. Another aim was to examine the involvement of archivists, registrars or similar staff in the management of the regulations. Since Swedish archival theory and practice has a close connection to the application of these regulations, such an examination was hopefully going to reveal tendencies of importance for archival science. The method used to collect information was a web questionnaire and the result was based on answers from 21 municipalities with an official Facebook page. The questionnaire showed that six of the municipalities regarded documents originating from their Facebook page as public records.

Bakgrund och problem: IFRS 8, rörelsesegment, är ett resultat av det samarbetsprojekt som pågår mellan de två dominerande normsättarna på redovisningsområdet, International Accounting Standards Board (IASB) och Financial Accounting Standards Board (FASB). IASB offentliggjorde i november år 2006 IFRS 8 som ersatte IAS 14, segmentrapportering, för räkenskapsår från och med 1 januari år 2009. IFRS 8, har till skillnad från IAS 14 ledningsperspektiv på sin segmentrapportering i de finansiella rapporterna, vilket kan bidra till lägre jämförbarhet mellan företagen och högre relevans.Syfte: Syftet med studien är att identifiera skillnaderna mellan IAS 14 och IFRS 8 vad gäller antalet segment, mellan årsredovisningen för år 2008 och första kvartalsrapporten för år 2009. Syftet mer konkret, är att undersöka om företagen i studien har förändrat antalet segment samt om det påverkat jämförbarheten.Metod: Urvalet för studien är de 255 företag som var listade Stockholmsbörsens listor Large Cap, Mid Cap och Small Cap den 9e november 2009. Studiens är en jämförelse på företagens förändring i antal rapporterade segment mellan årsredovisningen år 2008 och första kvartalsrapporten för år 2009.Resultat och slutsatser: Författarna kan inte statistiskt säkerhetsställa att en förändring skett i antalet segment.

This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company?s CSR - Corporate social responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company?s business value and a positive sustainable external image.