Examensarbete, civilekonomprogrammet, Ekonomihögskolan vid Linnéuniversitetet, ekonomistyrning, 4FE03E, VT 2013Titel: Lean Productions påverkan på ekonomistyrningen - En fallstudie inom Gnutti   Powertrain ABBakgrund: Allt mer konkurrensutsatta marknader har inneburit att företag sökt nya sätt att utveckla och effektivisera sina verksamheter. Detta har resulterat i att många företag valt att införa produktionsstrategin Lean Production. Flera forskare har påvisat att den traditionella ekonomistyrningen inte är anpassad till och lämplig för företag som använder produktionsstrategin Lean Production. Detta har inneburit att den traditionella ekonomistyrningen måste förändras och utvecklas för att kunna stödja de förändringar som den nya produktionsstrategin ger upphov till. Därmed blev det intressant att studera ett enskilt fallföretag för att identifiera om och hur detta företag har förändrat sin ekonomistyrning till följd av användandet av Lean Production. Syfte: Syftet med denna studie är att utifrån det enskilda fallet Gnutti Powertrain AB bidra med en förståelse för hur ekonomistyrningens utformning och användning påverkas av användandet av den avancerade produktionsstrategin Lean Production.

The aim of this study was to examine how heads of unit in charge of personal assistance (PA)for the disabled experience and handle ethical dilemmas and situations within theirworkgroups when The Work Environment Act and The Swedish Act Concerning Support andService for Persons with Certain Functional Impairments collide with each other. The methodof the study was to use semi-structured interviews based around three main topics; the head ofunits opinions about the value and purpose of The Work Environment Act in theadministering and implementation of personal assistance services, the problem solvingprocess and the head of units own individual experiences of ethical dilemmas or workenvironment-related conflicts or situations within their workgroups. Four heads of unit wereinterviewed for this study. The results of this study showed that the interviewed heads of unitexperienced a lack of clear and factual information about how they were meant to solvedilemmas emerging from the two laws conflicting with each other regarding the rights of thecare recipient to layout their personal assistance to their liking, versus the rights of thepersonal assistant to have acceptable working conditions. The heads of unit could not rely onlegislation and/or other specific directive documents when work environment-relatedproblems arose.

?CSR and political consumption ? a study of Nike?s and Puma?s CSR-reports?The purpose of this dissertation is to examine if political consumption has influenced multinational corporations to improve their Corporate Social Responsibility reports and policies more, than a company who has not been a target for political consumption.This dissertation is a content analysis of Nike?s and Puma?s first (Nike 2001, Puma 2001) and latest (Nike 2007/09, Puma 2007/08) CSR- reports. Archie Carroll?s model of Corporate Social Responsibility is used as theoretical framework in this study. The model is used to focus on four areas within CSR; economic, legal, ethical and philanthropic.

Sustainability questions that concern the subjects of environmental and social aspects are increasing in today?s society, and therefore the sustainability report is a way for companies to show their work with sustainability development by working with a clear report and follow up. As the first country in the world, Sweden has decided, as from the financial year of 2008, that all governmental owned companies should present a sustainability report according to the guidelines of GRI. The aim of this essay was to identify and analyze actual events from a sustainability aspect for Vattenfall, from a medial perspective during the time period 2005-2009. We made a content analysis of one company?s sustainability reports during a time period of five years and we connected this to the medias reports of the company from the same period, to see if there were any connections between the subjects that media had elucidated.

An increased use of social media has enabled a new arena for HR functions and the work with HR issues. Proponents are critical of this, as it can lead to ethical and legal dilemmas. So far the research on this area is limited. On this basis I found it interesting to study how social media is used in connection with the recruitment process. Those who will benefit from this study are primarily those dealing with recruitment, but also others working with HR issues.

Allt eftersom världen blir mer globaliserad ökar konkurrensen på marknaden. Detta sätterpress på företag vilket leder till stora behov av effektivisering. Företaget Toyota har verkatframgångsrikt på marknaden, detta har medfört att deras verksamhetsstrategi fått storuppmärksamhet. På grund av dess resurssnåla och effektiva tillvägagångssätt kom dennaverksamhetsstrategi att kallas Lean. Lean berör alla delar i en verksamhet, en del företagbörjar endast tillämpa Lean-produktion.

Are agency and responsibility solely ascribable to humans? The advent of artificial intelligence (AI), including the development of so-called ?affective computing,? appears to be chipping away at the traditional building blocks of moral agency and responsibility. Spurred by the realization that fully autonomous, self-aware, even rational and emotionally-intelligent computer systems may emerge in the future, professionals in engineering and computer science have historically been the most vocal to warn of the ways in which such systems may alter our understanding of computer ethics. Despite the increasing attention of many philosophers and ethicists to the development of AI, there continues to exist a fair amount of conceptual muddiness on the conditions for assigning agency and responsibility to such systems, from both an ethical and a legal perspective. Moral and legal philosophies may overlap to a high degree, but are neither interchangeable nor identical.

Background: Abortion implies that the pregnancy is interrupted. According to the World Health Organization approximately 46 million induced abortions are carried out each year. Different methods of abortion can be used such as medical and surgical methods. The medical method especially affects a nurse?s experience of the procedure.

Title: The component approach - From the harmonization process as a background to the perception of benefits and costs as effects.Authors: Elin Börjesson & Emma KarlssonTutor: Titti EliassonKey concept: Harmonization, Component approach and Benefit/CostBackground: With IFRS for SME's as a basis, the Accounting Board developed K3 which shall apply from financial year 2014. Upon introduction of the K3 companies will be forced to apply the component approach. When K3 with the associated component approach went out for consultation it resulted in a debate where some actors opposed the imposition of a requirement and not an option. It was questioned whether the costs with the component approach would be greater than the benefit of the implementation.Formulation of the problem: How is the introduction and use of the component approach seen by different operators from a benefit-, cost perspective?Aim: The aim of this essay is find out how the introduction and use of the component approach is seen by different operators from a benefit-, cost perspective.

Background: The international accounting standard regarding goodwill gives opportunities to several accounting procedure choices, as goodwill is a complex, intangible asset. The valuation of goodwill affects equity/asset ratio and income statement, which gives that the stakeholders? impression of the group?s financial statement is affected by the valuation of this asset. It has been pointed out that difficult economic times bring impairment loss to the fore. During financial crisis, equity/asset ratio may be significant as the economy of the groups is expected to be strained.Purpose: The purpose of this essay is to explain the appearance of the possible relationship between a group?s impairment loss for goodwill and their equity/asset ratio, during financial straits.

Problems: How is the purpose of the swedish limited liability company to increase the wealth of its shareholders given in swedish corporate law? Based on which legal and economical grounds has this regulation been made? Which problems may occur when the purpose of the company is to maximize the wealth of its shareholders? Which strategies can be used to prevent the problems that may occur? Should the purpose of the company be to maximize the wealth of its shareholders? Purpose: The purpose of this thesis is to evaluate whether a limited liability company primarily shall aim at maximizing the wealth of its shareholders or not. Delimitations: This thesis only attend swedish limited liability companies. It also only treat swedish corporate law de lege lata. The thesis focus on larger commercial companies which shares are widely spread.

Koncernbidrag är en transaktion som syftar till att genom vinstöverföring mellan bolag i en koncern jämna ut förluster och därmed minska koncernens totala skatt. Redovisning av koncernbidrag i Sverige saknar direkt reglering, utan har utlämnats till praxis och rekommendationer, som visar sig vara oeniga om huruvida koncernbidrag ska redovisas över resultaträkningen eller direkt i balansräkningen. Från och med 2005 ska alla börsnoterade bolag, i enlighet med EU-lagstiftningen, upprätta sina koncernredovisningar enligt International Accounting Standards Board:s föreskrifter. Studien visade hur övergången till redovisning enligt IASB:s regler har påverkat de noterade bolagen i deras redovisning av koncernbidrag genom att utreda om IASB har några uttalade regler för hur koncernbidrag ska redovisas, till vilken kategori i redovisningen koncernbidrag kan hänföras, om standard saknas eller om de enligt IASB inte ska ingå i redovisningen överhuvudtaget?Syftet var att kartlägga vilken historisk utveckling regleringen av koncernbidragsredovisning har genomgått, vilken redovisningspraxis som finns och hur den förhåller sig till svenska och internationella regler.

Syftet med denna uppsats har varit att undersöka i vilken utsträckning företag på Stockholmsbörsen följer IAS 36 p. 134, vilket behandlar nedskrivningsprövning av goodwill. Även vilka faktorer som påverkar denna informationsutgivning analyseras..

Previously studies have shown that the way companies explain outcome in their annual report is not totally trustworthy. Studies show that the management has a self serving bias when they explain the result to give a positive image of the company. Our study is based on investigations into this phenomenon in the telecom market in Sweden. Turbulent market conditions with, among other, deregulation of the monopoly of fixed telephony and a huge technical evolution, which has led to an increase in competition, is the reason to why we have chosen to study the telecom market in Sweden. As a benchmark in our study the attribution theory will be used.

Sammanfattning:Det finns olika valmöjligheter inom redovisning. Vilket val man gör styrs av vilket resultat man önskar visa. Det har just införts en ny lag som innebär att juridiska personer skall ta upp en schablonintäkt för sina periodiseringsfonder och vi bestämde oss för att undersöka vilka val företagen gjort och vilken betydelse olika faktorer har när de ska välja att sätta av till periodiseringsfonder eller ej.Vi valde ett deduktivt angreppssätt och de vetenskapliga teorier vi främst utgick ifrån var agentteorin och Positive Accounting Theory (PAT). Vi valde att undersöka om följande faktorer kan ha samband med vilka beslut man tar när det gäller periodiseringsfonderna: bonus till ledningen, företagens skuldsättningsgrad, storlek, bransch och ägarstruktur.Vi ställde samman en hypotes för varje faktor och i de fall vår ursprungliga rådata var kontinuerligt kvantitativ testade vi dessa hypoteser med hjälp av så kallade t-tester. I andra fall gjorde vi korstabeller med ?2-test.Från PAT är det endast skuldsättningsgraden som påvisar ett svagt samband.