ABB Capacitors Ludvika started their LEAN-project in november 2010, but still has not the whole factory been introduced to the LEAN-tool called 5S. 5S is only implemented on the ?easiest? work-areas.By implementing 5S, at the workingstation called inburkningen, would make the workstation and the area around it much more structured, clean and systematized. The operators are a little bit skeptical to the work that includes continuous improvement today, because they can not see any progresses. If 5S were implememted the operators would be able to avoid searching for tools because with 5S, each tool will have a specified place at the workstation.5S would simplify the cooperation between the shifts, because 5S includes clear instructions for how the workstations will be cleaned after each shift.This report will include my recommendations, thoughts and opinions regarding however ABB Capacitors Ludvika should implement or not implement the LEAN-tool 5S.

Bakgrund Lean är en managementmetod från privata näringslivet med ursprung från Toyotas bilproduktion i Japan och är både en filosofi om ständiga förbättringar mot perfektion och en metodik. Allt fler offentliga organisationer väljer att ta till sig Lean-modellen varför forskning inom området är ett aktuellt ämne.SyfteSyftet med denna uppsats är att besvara tre frågor:1. Varför väljer vissa kommuner/verksamheter att tillämpa Lean?2. Hur implementeras Lean, och i vilken grad sker anpassningen till lokala förutsättningar?3. Finns det några faror förbundna med Lean?MetodFörutom vetenskaplig litteratur har fallstudier bedrivits vid två offentliga verksamheter som arbetar med Lean; Äldreomsorgen inom Vara Kommun och synverksamheten i Borås vid Västra Götalandsregionen. Intervjuer, tolkning av dokument och observationer har använts.ResultatVald teori för uppsatsen visar att de bakomliggande skälen för politiker och makthavare att införa Lean kanske mera handlar om att erbjuda verksamheten ett skyltfönster av framgång (Legitimitet!) än att ta i tu med utmaningarna i verksamheten. En annan bidragande orsak till att införa Lean kan vara den omvända bevisbördan ? att en organisation som inte har Lean får förklara varför man inte har det.Det finns risker med Lean.

The Production Manager at Atlas Copco AB Craelius wants to adopt a lean approach to become more competitive. This thesis is an exploratory study of the subject and what it means for the business activity and its implementation process.The objective is to provide a basic understanding of lean to the company, and what this means for Atlas Copco AB Craelius. The report describes the industrial revolution in brief. This is because the company itself must understand where certain ways of looking at production management is derived from. Furthermore, it provides an understanding of Lean's origins.

The accounting information system comprises budgeting, accounting, and costing. The accounting information system has, traditionally, constituted an integrated system where the different elements collaborate. If ABC is introduced this order is disturbed, since ABC is based on another logic which cannot easily be integrated with budget and accounting. ABC, therefore, is usually used parallely to the conventional costing method. There are, however, companies that have taken its ABC one step further by letting it replace the old costing model and integrate it with the accounting information system.

Abstract Title: What factors influence a company's choice of accounting rules?Subject/Course: Business Administration -Bachelor thesis Supervisor: Charlotte HemmingsonBackground: Throughout time several of accounting scandals have been discovered, which has increased the demands and requirements of accounting standards. To ensure that the information companies share in their annual reports will be reliable and useful for its users, it is required that certain regulations are in place to ensure that they are established correctly based on laws and regulations. On the first of January 2014, new rules regarding the preparation of the financial reports were established in Sweden. In other words, new rules were introduced by Bokföringsnämnden regarding category 2 and category 3 accounting rules.Problem: The companies had to make their choice between the two different accounting rules.

Denna utvärdering ämnar svara på om arbetssättet Lean har minskat stressen, ökat stödet och ökat effektiviteten hos medarbetarna i en enhet hos Försäkringskassan. En webenkät har använts för att samla in den empiri som har analyserats. Slutsatserna visar på att medarbetarna anser att Lean i begränsad utsträckning har minskat stressen, delvis ökat stödet i deras arbete och i mindre utsträckning ökat deras effektivitet..

Swedish healthcare is in continuous need of cost savings and efficiency improvements in order to meet the increased demand for care. The theories of lean, developed from the industry, are applied more frequently on healthcare systems to increase effectiveness and reduce waiting times in patient processes. However, some processes seem to be more successful in their lean implementation than others. In this thesis, factors influencing flow efficiency in lean healthcare are examined. Through interviews with the top executive board at Capio St Göran's hospital, data is collected in order to analyze reasons for success.

The aim of this paper has been to investigate how accounting firms govern their organizations with regards to the complexity in the service that they offer. The service includes the general accounting tasks which through standardization can be cost efficient, the advisory services that entail flexibility, and the relationship with the customer which needs to be taken into consideration when delivering the financial reports. These three components are important but require different approaches when it comes to governing the organization. The conducted case study has shown that the accounting firms govern their organizations bureaucratically and mainly through behaviour and accounting controls. The advisory services demanded by customers are standardized, not analytical, and therefore do not require the firms to take flexibility into consideration.

Title: Interorganizational accounting in close relations ? A case study of the relation between a big purchasing company and two of their most important cooperation partners Course: Master thesis in Business and Administration within Accounting, 30 ECTS Advisor: Gun Abrahamsson Theoretical framework: This thesis uses theories of business relationships, management information systems and interorganizational accounting. Conclusions: Despite a difference in the relations the interorganizational accounting is designed and used in a similar way. The interorganizational accounting that exists in the two relations has a medium scope, fast timeline, high aggregation and high integration. The information is mainly used for attention directing and for decision making.

Lean och Agile är två arbetsmetodsfilsofier utvecklade från produktion respektive IT. Denna rapport ämnar besvara hur dessa är relaterade och om filosofierna med fördel kananvändas inom motstående område. En teoretisk litteraturstudie har genomförts med sökningar i databaser efter relateradforskning. Detta gav en god inblick om de både områdena var för sig och även omanvändandet av Lean inom IT. Däremot saknades information om Agile inom produktion.

Lean production is the name given to Toyota?s Production System (TPS) by the west. The continuous improvements of their operations through Lean has made Toyota into the largest car manufacturer in the world. This, in turn, has led to several studies regarding both Toyota and their system as to find ways to apply Lean in other organizations. Even so, over 90 percent of all companies fail to implement Lean.

Detta arbete behandlar platsidentitet i relation med ny exploatering. Jag börjar med att beskriva plan exploatering. Jag börjar med att beskriva plan och bygglagen samt medborgardialogen som är ett planverktyg för att engagera människor i planprocessen. Jag går sedan in på detaljplanen över Gasklockorna 3 och 4 i Hjorthagen, en stadsdel i norra Stockholm..

Samtliga företag ska varje år upprätta en årsredovisning. Syftet med årsredovisningen är att tillgodose investerare och till viss del långivare med information. För att attrahera kapital från dessa aktörer åligger det incitament för företag att anpassa sin årsredovisning med syfte att framställa dess finansiella ställning i bättre dager än den i själva verket är. Majoriteten av de metoder företag kan använda för att manipulera dess resultat går under begreppet Earnings Management eller Designad redovisning, där Big Bath Accounting ingår. Big Bath Accounting skildrar de åtgärder ledningen vidtar för att väsentligt minska en periods vinst för att öka nästkommande periods vinst.Tidigare forskning har inte kunnat demonstrera en koppling mellan Big Bath Accounting och förändringar i företagens aktiekurs eller vinst.

Accounting for financial instruments can either be based on a transactions approach or an eco-nomic approach. Under a transactions approach instruments are reported at cost whereas under an economic approach instruments are reported at fair value. Hence, under a transactions approach realization becomes a criterion for recognizing fair value fluctuations as revenue whereas under an economic approach it does not. A mixed model is defined as a combination of the transactions approach and the economic approach insofar it records some accounting items at cost and other items at fair value. The mixed model gives rise to an issue commonly referred to as an accounting mismatch.

The aim of this report is to give the reader insight into the development of theweb-based accounting application SuperBooky. Accounting is a complex task thatmany beginner entrepreneurs struggle with. The development of this application wastherefore focused on making accounting as convenient and as easy as possible. Theend product targets small enterprises and its functionality was designed with this inmind.To make sure that the application was designed in a user-friendly way, polls werecarried out among individuals with basic accounting knowledge. These polls werethen used as a basis when the application was under development, to ensure that itwas well-suited to the target audience.This project was carried out as a bachelor?s thesis for Chalmers University of Technologyand University of Gothenburg during Spring 2015.