Lean har ökat i populäritet inom den offentliga sektorn men den forskning som finns om lean i detta sammanhang är fortfarande begränsad. Syftet med uppsatsen är att analysera hur lean tillämpas i svensk offentlig sektor och om lean är en meningsfull satsning försvenska kommuner. Detta görs genom en kvalitativ fallstudie där vi intervjuar medarbetare på två kommunala förvaltningar i Växjö kommun. Analysen jämför datan med 14 principer som leankonceptet bygger på och diskuterar speciella förutsättningarför lean i offentlig sektor. Leansatsningen ställs i relation till effekterna av lean hos verksamheterna.

A company may use different accounting techniques to adjust accounting information and thereby attract investors. Big Bath Accounting is defined as a strategy used to make changes in the financial statements and reduce the results further when the companies expect negative results. This phenomenon has been observed empirically and occurs when including CEO change and negative results. The aim of this study is to test whether there is another factor affecting Big Bath Accounting, namely remuneration of the CEO. The CEOs should, by changing the accounting information, be able to influence their compensation.

Denna kandidatuppsats baseras på en fallstudie om hur styrningsmodellen Lean har implementeras på OKQ8:s stationer. Studien ämnar vidare undersöka vilka faktorer som påverkar utfallet samt undersöka hur Lean har påverkat effektiviteten på stationerna. För att besvara detta har intervjuer genomförts med personal på OKQ8. Studien analyserar hur faktorer så som stress, arbetskraftsflexibilitet och delaktighet har påverkat utfallet av implementeringen. Vidare har även nyckeltal använts för att analysera om Lean har lett till att organisationen har blivit mer effektiv.

This study has investigated the possibilities of implementing lean in a division of a hospital in Stockholm. The goal was to reduce the lead time for the patient to get his diagnose by implementing lean in the two production flows of this division. In order to accomplish it, a complete map over the value stream has been done. With the help of the value stream map and lean theory a list over the processes in contradiction with lean has been made. Finally propositions to implement lean and by this way reduce the lead times in this stream have been made out.

Problem: How is Lean, a production-focused model being applied to non-productive focused industries.Purpose: To examine how Lean has been applied to the department of Turbuhaler-Kvalitetskontroll and which parts have been successfully applied.Problem statement: How does the implementation of Lean?s basic concept, which originated in the car industry, differentiate itself from the implementation of Lean in the pharmaceutical industry, in this case the department of Turbuhaler-Kvalitetskontroll at AstraZeneca.Conclusions: The department has had success in its implementation of lean. They have developed and modified the basic concept in order to apply it and excluded the parts they did not consider necessary. Through their work they have accomplished numerous improvements in, among other things, the reduction of lead time. .

Detta arbete beskriver en elektrisk pulsgenerator, dess konstruktion och ingående komponenter.Särskild uppmärksamhet ägnas åt det triggade gnistgapet och triggpulsgeneratorn. Gnistgapetskonstruktion beskrivs. En SPICE-modell utvecklas för gnistgapets urladdningskanal.Urladdningskanalens egenskaper simuleras. Simulerad och fotograferad kanalradie jämförs.Några genomförda försök beskrivs kort, däribland det katastrofala och avslutande försöket. Detavslutande försöket analyseras.

The aim of this case study was to investigate the role of leadership and interpersonal relations among staff during implementation of lean at a University Hospital in Sweden. The 15 respondents were leaders and staff members from different wards and clinics, who had started working according to lean principles. One of the methods used was explorative, low structured interviews. Other methods used for gathering information about the case was attending lectures about lean healthcare at the hospital, part-taking in the lean game and reading articles about lean and the implementation in both daily press and on the intranet of the hospital. The results showed that an open and accessible leader that coaches his/her staff and supports their work, helps the staff to develop a lean identity.

Background: Many different parties in the society are affected by the financial information delivered by the companies. Therefore, different interests want their ideas to have an impact on the accountning standards. The construction of the accounting standards are illustrated as a pure political process, where lobbying and conflicts of interest are determining factors. Purpose: The purpose is to understand the underlying interests behind regulation of financial accounting in Sweden and how these interests are manifestated in the establishment of accounting standards. Method: The thesis is designed as a casestudy of the regulation process which induced the legislation of the Årsredovisningslagen 6 kap 1 § 3st.

Bakgrund och problem: Dagens företag verkar i en osäker och dynamisk miljö där marknaden ställer allt högre krav på snabba förändringar och anpassningar till kundernas behov. För att möta denna dynamiska omgivning har en rad nya produktionsfilosofier introducerats. En av dessa som fått stor uppmärksamhet och vars användning ökat är lean.Under senare år har det kommit att riktas stark kritik mot tillämpningen av traditionell ekonomistyrning och att denna kan vara skadlig vid tillämpningen vid lean. Andra forskare tar det steget längre och ställer sig frågan om det finns någon plats för ekonomistyrningen vid operationella koncept.Som ett svar på ovanstående kritik introducerades Lean Accounting, ett ämne som fortfarande är hårt debatterat inom managementlitteraturen. Andra forskare skiljer här på Lean Accounting och lean control, där lean control fokuserar på output, behavioral samt social control.

In the last decades, lean production has proven to be one of the most important organizational paradigms in manufacturing. The lean concept has also spread into the service industry where it is applied within a range of different areas. The wide applicability of lean principles has spurred the authors of this study to apply the principles in the context of the operations of a Swedish remand prison. The thesis examines the process a client of the remand prison Häktet Kronoberg goes through from the time of arrest until he/she is released or convicted and transferred to jail. Based on lean tools and principles, the thesis maps and analyses this process.

Lean is a production philosophy which is about increased resource use while meeting customer requirements. The foundation of lean comes from Toyota and their production philosophy The Toyota Way. Professor Jeffrey k. Liker has worked with Toyota's production philosophy and Lean for a long time and has created a 4 P model and 14 principles that characterize the Toyota production system (TPS), which many sources refer to.The aim of my work is to study the working procedure of asphalt projects from sales to the laid asphalt with a focus on planning and production management. The goal is to examine how the lean philosophy can be applied in planning and production to simplify the flow of asphalt projects based on Likers model and principles.

Part 1 of 2  ? Lean philosophy ? five steps to get the workplace in order?Part one deals with the theory of what Lean and 5S are.Lean is a long-term approach that involves a quest to become the best on the market by increasing employee engagement, eliminate waste and focus on the right things.5S is a method of order in a system. Businesses around the world are using these 5S which stands for sort, straighten, shine, standardize and sustain. Part 2 of 2 ? Lean philosophy ? five steps to get the workplace in order?Part 2 deals with the practical about 5S and a short summery about the company Wibax AB where the degree thesis took place.Wibax has a a project which involves using 5S in practice and create order in the in preparation lab and in the control room.By finding a solution to this mess reduces the time that was previously spent on searching equipment. Instead of search, the workers can do the real work..

Since January 1st 2005, public companies within the European Union shall prepare their consolidated accounts in conformity with the international accounting standards. The adopted accounting standards are IASB?s IAS/IFRS completed with interpretations. Furthermore, member states may permit or require public companies to prepare their annual accounts according to IAS/IFRS. Sweden has not yet given companies the ability to use IAS/IFRS in the annual accounts due to taxation difficulties the strong relationship between accounting and taxation brings.

This study is a quantitative study designed to examine whether training in health issues may have contributed to the increase in head managers' psychological capital (PsyCap). Construction consists of the following components: self confidence, hope, optimism and resilience. A high PsyCap considered beneficial in organizational change and steer towards the positive development and helps individuals in stressful situations. The results show an increase of characteristics such as hope and optimism among managers (N = 15) who have undergone training in health issues compared with managers who have not undergone training. However, the tests show no significant difference in head managers' attitudes to health breaks, not the severity of granting health breaks in the groups as a result of training.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.