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.

Decision-making and valuation when buying small caps is a poorly explored area. Likewise, since disputes about deficiencies in the company?s financial and legal standing are, almost without exception, resolved in arbitration with confidentiality requirements for both sides, there is very little empirical knowledge about such disputes. This paper hopes to add empiric experience by describing such a take-over ? the purchase of the Jon Blund companies.

This master thesis was written for Arla Foods and the result of the thesisserves to gain Arla Foods in its work with chemical hazardous and to bringnew academic results. The thesis aims to create a common methodology forrisk analysis with the handling of chemicals.The theories displayed in this thesis focuses on different risk managementmethods in order to build up a framework out of which a risk management toolwas created. The main primary data source consists of interviews held withemployees within Arla Foods at different facilities.The risk management tool can be found in appendix K.Available recommendations for how to evaluate risks with chemicals can befound at appropriate government agencies. These recommendations aredrawn up to suite small and medium enterprises and therefore are to narrowto make a good foundation for analysing chemical risks at large companies.With the legislation and government demands in mind, a tool has beencreated to fit a large company?s needs when managing chemical risks.

Dagligen bedömer människan sin omgivning utifrån sina fem sinnen. Då ett intryck ges från omgivningen sker en process, signaler skickas till hjärnan via nerver ifrån det sinne som stimulerats. På grund av den olika uppsättningen nervceller upplevs samma intryck skilt bland människor. I textilproduktion används visuell bedömning genom hela produktionsprocessen, från garn till färdig vara där tyget slutligen kontrolleras i sin helhet vid avsyningen. Avsyningsprocessen sker vid ett avsyningsbord där en operatör matar fram tyg på bordet.

This is a study of innovative technologies that are primarily based on collaboration with a client who in this study is called FTG, because they chose to be anonymous. A problem set has been presented, analyzed and worked with. The result of this is that we found some weaknesses in the leadership that have influenced the motivation in the workgroup negatively. The study has focus on changing leadership in order to increase motivation and openness to innovation within the company. With this focus on change in leadership, we have done a basic search for relevant theories related to the topic and found interesting data to work with.

Working with health-management has become something most organizations would describe as essential for being legitimate today. The aim of this thesis is to investigate how this subject is handled in an existing company and how this work is percieved by the employees in the organization. Due to the fact that limited research has been conducted on this issue, we see this thesis as a potential for increasing the understanding of how health management is articulated in practice. Our results show that health management in our studied organization is far reaching in comparison with most organizations, but has room for improvement according to the Integral Theory. The consequence of differences in perceptions between management and employees could result in that health management does not become an integral part of the company and its daily operations to the potential extent..

The industrial sector accounts for a large share of greenhouse gas emissions. To reduce its negative impact on the environment is crucial in the quest for a sustainable future. In discussions of the industrial sector's impact on the environment guidelines have been highlighted as a tool to assist the industries in their efforts to change the relationship between the consumption of energy and production. This by improving energy efficiency and a shift to the best available technology. During the past 30 years the steel industry has reduced its energy consumption per ton of steel produced by 50 percent.

To make a company or an organization reach a goal it requires the right way of thinking when recruiting new employees. One mistake and one wrong recruitment can cause a company or an organization huge expense, which are possible to avoid. A right recruitment is about having a good recruitment process which will support the right decision when choosing new employees. The purpose of this thesis is to do an analysis on three recruitment companies recruitment process and show the significance of the recruitment process for hiring the right person for the right position. The information for this paper has been collected through interviews and literature which concerns this subject.

This is a 20 points graduation thesis, performed at the Department of Urban and Rural Development at the Swedish University of Agricultural Sciences in Uppsala. The main aim of this thesis is to examine what it is like to combine studying with working and starting your own company. Furthermore, I want to be able to convey this knowledge to others. An important part of being a landscape architect is informing people, and making rather abstract issues tangible. The word 'entrepreneur' is originally French. Today, we think of entrepreneurs, or contractors, as energetic people, who dare to try new ideas. There are many reasons why people start their own company, but the most common ones are the wish to fulfil oneself and to be able to plan one's own time.

AbstractThe importance of good construction planning affects the final costs of the production and the timing of the project. Planning for building projects has been studied with the aim of identifying how three week planning appears in the construction industry today.A case study has been conducted in Navisworks Simulate to assess whether the software is suitable to connect the task schedule with the BIM model to create a 4D model. 4D models are used for performing 4D construction simulation to visualize the project. In order to use the benefits of the model, investment in equipment and software is required. This means higher costs for the companies.

A wish for a higher standard of living has driven the rate of consumption in Sweden. Mainfocus in business is on a higher growth and profitability where some companies use a lowprice strategy to win competitive advantage. The positive consumption pattern spiral is oftendiscussed in media, while criticism is limited and often refers to the environment. In order toreduce our ecological footprint we should consume more sustainably. More and morecompanies implement CSR (Corporate Social Responsibility) in their business strategy tobecome more sustainable.

In 1996, the Swedish government deregulated the Swedish electricity market. As a consequence of the deregulation, Swedish customers could start to freely choose between different electricity companies. Different enterprises have tried various strategies in order to shape their image to attract new customers; often focusing on an image revolving around price and environmental friendliness.The purpose of this essay has been to analyze customers? relations to the electricity market. In order to analyze customers? relations a quantitative study has been conducted; focusing on customer satisfaction and customer commitment.

The Sheep is the oldest livestock, and has been in Sweden for 4-5000 years. Thanks to that you can obtain skin, as well wool and meat. Therefore it was an important animal. Sheep production has increased, strongly lately due to the pasture support. The purpose of this paper is to find out what kind of different EU-subsidies you can get and to compare the subsidies in Öland and the main land. Sheeps are very good conservationist with grass, bushes and herbs, because of different grazing lands hardness and growth is it important to control the pasturage strain. A good way to regulate this is to have different enclosed pasture to switch between. I have been studying the different EU-subsidies.

With a larger awareness of the climate changes and increasing electricity prices, energy efficiency measures in the industry have become more common. By rationalize the activity and by the same time decrease the emission of greenhouse gases the company can both save money and reduce negative environmental impact. For the Swedish industries the electricity price have traditional been relative low, which has resulted in a considerable larger usage than other European countries. By a deregulation of the European electricity market the electricity price will level off between the countries, which will cause a higher electricity price in Sweden than we are use to. To prevent that the Swedish industry don?t lose competitiveness against the other European countries, it will require energy efficiency activities in all different forms.ABB Sweden has decided to decrease their total energy usage with five percent in two years.

Farmers are constantly facing changes, and the exposure to risk requires monitoring these changes. Financial risks, institutional risks, market risks and production risks are the different risk categories that the farmers face. Production risks stems from factors the farmer cannot affect or is beyond his control. The crop?s output is the basis for the primary income of agricultural operations, which is why it is important for farmer to manage their production risk. A tool to reduce the consequences of production risks is crop insurance.