Vid implementeringar av FIFO-arkitekturer har asynkrona FIFO-konstruktioner använts. Denna lösningsmetod har visat sig innehålla en del brister vid tillämpning på höghastighets system, vilket ledde till att synkrona FIFOn började ersätta asynkrona FIFOn. Den synkrona arkitekturen har samma funktonalitet som de asynkrona typerna med fördelar som högre hastighet och enklare gränssnitt. I rapporten har olika FIFO-konstruktioner behandlats och jämförelser har gjorts mellan synkrona och asynkrona arkitekturer. Det vid ISY konstruerade SRAM-minnet har sedan avgjort vilken typ av FIFO-arkitektur som varit bäst lämpad för implementering. Det implementerade FIFO-minnet ordnar indata- och utdataflöden till ett enkelports SRAM-minne på 256 ord med 16 bitar per ord. / Previous implementations of FIFO-architectures has often been asynchronous FIFO-constructions. This method has some limitations in high speed systems. Instead synchronous FIFOs has more and more replaced asynchronous FIFOs. The synchronous architecture has the same features as the asynchronous but with advantages such as higher speed and simplified interface. In the report different types of FIFO-constructions has been studied and comparison between synchronous and asynchronous architectures has been done. The memory unit developed by ISY decided which FIFO-architecture that were best suited for the implementation. The implemented FIFO-memory arrange in- and outdataflow to a single-port SRAM memory containing 256 words with 16 bits per word.

Neste trabalho apresentamos dois modelos de otimização e um método heurístico de solução para tratar um problema de comprovação fiscal em exportações de commodities no Brasil. Dos modelos de otimização, um foi desenvolvido baseado no Problema de Dimensionamento de Lotes e outro no Problema da Mochila. O governo brasileiro estimula as exportações no país através de alguns benefícios fiscais, alguns desses, sendo possíveis através da comprovação fiscal das exportações de mercadorias acompanhadas de notas fiscais de tipo de operação de fim específico para a exportação. Os benefícios deixam de ser concedidos a partir da perda do prazo da comprovação fiscal da nota fiscal, que é realizado utilizando a Declaração Única de Exportação (DU-E). Cada nota fiscal possui uma data de emissão, dias de isenção fiscal, o percentual da alíquota de ICMS cobrado dependendo do estado emissor, os itens e suas quantidades. As decisões visam estabelecer as combinações de quais notas fiscais devem ser comprovadas em cada embarque de produtos para o mercado exterior, obedecendo às suas datas de isenção de modo a minimizar os impostos pagos devido aos vencimentos dos prazos de despachos das notas. Os resultados obtidos por meio do modelo matemático mostram que a política otimizada de embarque dos produtos das notas fiscais apresenta uma redução dos custos em aproximadamente 39% em determinadas situações. / In this paper we present two optimization models and a heuristic method to deal with a problem of export tax on Brazilian commodities. Regarding the optimization models, one was developed based on the lot-sizing problem and an other on the knapsack problem. The Brazilian government encourages local exportation through tax benefits, some of them being possible by the taxation of exported goods being accompanied by invoices of an operation type that is specific for the purpose of the export. These benefits cease to be granted as a result of exceeding the tax invoice verification period, which is granted using the Single Export Declaration (DU-E). Each invoice has a date issue, days of tax exemption, the percentage of the ICMS tax rate charged depending on the issuing state, the items and their quantities. The decisions aim to establish the combinations of which invoices must be presented for each shipment of products to the foreign market, obeying their exemption dates in order to minimize the taxes paid due the maturity of the delivery times on the documents. The results obtained using the mathematical model show that the optimized shipping policy for invoiced products presents a 39% reduction in costs in certain situations.

This diploma thesis deals with the implementation of the CAN 2.0 communication protocol in single-chip microprocessors. In the first part communication protocols currently used in automotive application and their properties are described, with impact on communication protocol CAN 2.0. The second part is dedicated to the description of communication protocol CAN 2.0 particular features. The principle of data transmission, principle of bus arbitration and also the structure of individual frames, which can occur on it are mentioned. The final part relates with the task to compare FIFO architecture to MailBox architecture. On the basis of measurement the comparison of these architectures in typical applications was performed. Because of setting these results the prototyping board was designed. This board was utilized to design the net conception.

Purpose - The purpose of this study is to examine how a warehouse of finished goods can be made more effective with warehouse design, warehouse control, new technologies and how the current way of work must be adjusted to the new technologies. In order to achieve the purpose of the study, the writers had two research questions connected to the purpose. Method - A case study has been conducted as research strategy in collaboration with Smurfit Kappa AB. The study began by researching possible theories that could be relevant to the study. This was followed by an empirical study where interviews and observations were carried out. Documents with floor plans have also been studied to understand the current state of the warehouse. The empirical findings have been compiled, discussed, and compared to the theoretical findings. Results - At the time of the study, the warehouse house of finished goods did not have a system for storing goods. They also do not have an ERP-system and therefore the communication possibilities are limited. The company will implement an ERP-system and barcode scanners in the future which makes it possible to improve the efficiency of the warehouse with design, control, layout, zones, scanners, and standardize movement. There is also new finding of wastage that can be controlled. Findings - Even though the case company of this study can achieve improved efficiency in the warehouse by using the management methods and tools presented in this study, the most important part is to provide the employees with the right information. Thereafter the management methods and tools such as zone sectioning, barcode scanners, and standardized create more effectiveness. In addition to previous findings, two new forms of waste that can occur in a warehouse has been identified. Research limitations - Because of the decisions made by the case company of future implementation of barcode scanners, the researcher felt that there were limitations to the possible improvement proposals. If the researchers could have proposed a different tool, the outcome of the work could have looked different. If there were more interviews or several business cases the generalization it would strengthened the case study. / Syfte - Syftet med detta examensarbete var att undersöka hur färdigvarulagret kan effektiviseras med hjälp av lagerutformning, lagerstyrning och ny teknik och hur arbetssättet måste anpassas till den nya tekniken. För att kunna uppnå syftet med studien har författarna två forskningsfrågor som stöd för att uppnå effektivitet. Metod - För att besvara studiens syfte samt frågeställningar har författarna utfört en fallstudie som undersökningsstrategi på Smurfit Kappa AB. Studien började med att undersöka vilka befintliga teorier som kan kopplas till arbetet. Därefter genomfördes observationer och intervjuer på fallföretaget. Författarna fick även ta del av ritningar för att få förståelse av det nuvarande flödet. Empirin har sedan sammanställts, diskuterats och jämförts mot det teoretiska ramverket. Nulägesbeskrivning - Fallföretagets färdigvarulager använder i dagsläget inget system för lagring av artiklar. De har heller inget affärssystem vilket gör att information inte kan kommuniceras ordentligt. Företaget ska införa ett affärssystem och streckkodsläsare. Detta gör att det finns möjligheter att effektivisera färdigvarulagret. Resultat - Företag kan öka sin effektivitet med hjälp av flera metoder, principer och verktyg. Författarna tror dock att det viktigaste är att medarbetarna får tillräckligt med information för vad som ska göras. Därefter kan olika utformningar och styrningar som layout, zonindelning, streckkodsläsare och standardiserade arbetssätt anpassas för att få ett effektivt färdigvarulager. Utöver detta har två nya slöserier som kan förekomma i ett färdigvarulager identifierats. Begränsningar - Då fallföretaget som undersöktes redan bestämt sig för vilket affärssystem och vilket verktyg som skulle användas i lagerverksamheten, i detta fall streckkodsläsare, upplevde författarna att det fanns begränsningar vid framtagning av förslag på förbättringsåtgärder. Om verktyg inte redan bestämts hade andra lösningar kunnat presenteras. Om studien hade fler intervjuer eller jämförts med fler fallföretag hade generaliseringen ökat.

Das Hauptthema ist die dynamische Ressourcenverwaltung in eingebetteten Systemen, insbesondere die Verwaltung von Rechenzeit und Netzwerkverkehr auf einem MPSoC. Die Idee besteht darin, eine Pipeline für die Verarbeitung von Mobiler Kommunikation auf dem Chip dynamisch zu schedulen, um die Effizienz der Hardwareressourcen zu verbessern, ohne den Ressourcenverbrauch des dynamischen Schedulings dramatisch zu erhöhen. Sowohl Software- als auch Hardwaremodule werden auf Hotspots im Ressourcenverbrauch untersucht und optimiert, um diese zu entfernen. Da Applikationen im Bereich der Signalverarbeitung normalerweise mit Hilfe von SDF-Diagrammen beschrieben werden können, wird deren dynamisches Scheduling optimiert, um den Ressourcenverbrauch gegenüber dem üblicherweise verwendeten statischen Scheduling zu verbessern. Es wird ein hybrider dynamischer Scheduler vorgestellt, der die Vorteile von Processing-Networks und der Planung von Task-Graphen kombiniert. Es ermöglicht dem Scheduler, ein Gleichgewicht zwischen der Parallelisierung der Berechnung und der Zunahme des dynamischen Scheduling-Aufands optimal abzuwägen. Der resultierende dynamisch erstellte Schedule reduziert den Ressourcenverbrauch um etwa 50%, wobei die Laufzeit im Vergleich zu einem statischen Schedule nur um 20% erhöht wird. Zusätzlich wird ein verteilter dynamischer SDF-Scheduler vorgeschlagen, der das Scheduling in verschiedene Teile zerlegt, die dann zu einer Pipeline verbunden werden, um mehrere parallele Prozessoren einzubeziehen. Jeder Scheduling-Teil wird zu einem Cluster mit Load-Balancing erweitert, um die Anzahl der parallel laufenden Scheduling-Jobs weiter zu erhöhen. Auf diese Weise wird dem vorhandene Engpass bei dem dynamischen Scheduling eines zentralisierten Schedulers entgegengewirkt, sodass 7x mehr Prozessoren mit dem Pipelined-Clustered-Dynamic-Scheduler für eine typische Signalverarbeitungsanwendung verwendet werden können. Das neue dynamische Scheduling-System setzt das Vorhandensein von drei verschiedenen Kommunikationsmodi zwischen den Verarbeitungskernen voraus. Bei der Emulation auf Basis des häufig verwendeten RDMA-Protokolls treten Leistungsprobleme auf. Sehr gut kann RDMA für einmalige Punkt-zu-Punkt-Datenübertragungen verwendet werden, wie sie bei der Ausführung von Task-Graphen verwendet werden. Process-Networks verwenden normalerweise Datenströme mit hohem Volumen und hoher Bandbreite. Es wird eine FIFO-basierte Kommunikationslösung vorgestellt, die einen zyklischen Puffer sowohl im Sender als auch im Empfänger implementiert, um diesen Bedarf zu decken. Die Pufferbehandlung und die Datenübertragung zwischen ihnen erfolgen ausschließlich in Hardware, um den Software-Overhead aus der Anwendung zu entfernen. Die Implementierung verbessert die Zugriffsverwaltung mehrerer Nutzer auf flächen-effiziente Single-Port Speichermodule. Es werden 0,8 der theoretisch möglichen Bandbreite, die normalerweise nur mit flächenmäßig teureren Dual-Port-Speichern erreicht wird. Der dritte Kommunikationsmodus definiert eine einfache Message-Passing-Implementierung, die ohne einen Verbindungszustand auskommt. Dieser Modus wird für eine effiziente prozessübergreifende Kommunikation des verteilten Scheduling-Systems und der engen Ansteuerung der restlichen Prozessoren benötigt. Eine Flusskontrolle in Hardware stellt sicher, dass eine große Anzahl von Sendern Nachrichten an denselben Empfänger senden kann. Dabei wird garantiert, dass alle Nachrichten korrekt empfangen werden, ohne dass eine Verbindung hergestellt werden muss und die Nachrichtenlaufzeit gering bleibt. Die Arbeit konzentriert sich auf die Optimierung des Codesigns von Hardware und Software, um die kompromisslose Ressourceneffizienz der dynamischen SDF-Graphen-Planung zu erhöhen. Besonderes Augenmerk wird auf die Abhängigkeiten zwischen den Ebenen eines verteilten Scheduling-Systems gelegt, das auf der Verfügbarkeit spezifischer hardwarebeschleunigter Kommunikationsmethoden beruht.:1 Introduction 1.1 Motivation 1.2 The Multiprocessor System on Chip Architecture 1.3 Concrete MPSoC Architecture 1.4 Representing LTE/5G baseband processing as Static Data Flow 1.5 Compuation Stack 1.6 Performance Hotspots Addressed 1.7 State of the Art 1.8 Overview of the Work 2 Hybrid SDF Execution 2.1 Addressed Performance Hotspot 2.2 State of the Art 2.3 Static Data Flow Graphs 2.4 Runtime Environment 2.5 Overhead of Deloying Tasks to a MPSoC 2.6 Interpretation of SDF Graphs as Task Graphs 2.7 Interpreting SDF Graphs as Process Networks 2.8 Hybrid Interpretation 2.9 Graph Topology Considerations 2.10 Theoretic Impact of Hybrid Interpretation 2.11 Simulating Hybrid Execution 2.12 Pipeline SDF Graph Example 2.13 Random SDF Graphs 2.14 LTE-like SDF Graph 2.15 Key Lernings 3 Distribution of Management 3.1 Addressed Performance Hotspot 3.2 State of the Art 3.3 Revising Deployment Overhead 3.4 Distribution of Overhead 3.5 Impact of Management Distribution to Resource Utilization 3.6 Reconfigurability 3.7 Key Lernings 4 Sliced FIFO Hardware 4.1 Addressed Performance Hotspot 4.2 State of the Art 4.3 System Environment 4.4 Sliced Windowed FIFO buffer 4.5 Single FIFO Evaluation 4.6 Multiple FIFO Evalutaion 4.7 Hardware Implementation 4.8 Key Lernings 5 Message Passing Hardware 5.1 Addressed Performance Hotspot 5.2 State of the Art 5.3 Message Passing Regarded as Queueing 5.4 A Remote Direct Memory Access Based Implementation 5.5 Hardware Implementation Concept 5.6 Evalutation of Performance 5.7 Key Lernings 6 Summary / The main topic is the dynamic resource allocation in embedded systems, especially the allocation of computing time and network traffic on an multi processor system on chip (MPSoC). The idea is to dynamically schedule a mobile communication signal processing pipeline on the chip to improve hardware resource efficiency while not dramatically improve resource consumption because of dynamic scheduling overhead. Both software and hardware modules are examined for resource consumption hotspots and optimized to remove them. Since signal processing can usually be described with the help of static data flow (SDF) graphs, the dynamic handling of those is optimized to improve resource consumption over the commonly used static scheduling approach. A hybrid dynamic scheduler is presented that combines benefits from both processing networks and task graph scheduling. It allows the scheduler to optimally balance parallelization of computation and addition of dynamic scheduling overhead. The resulting dynamically created schedule reduces resource consumption by about 50%, with a runtime increase of only 20% compared to a static schedule. Additionally, a distributed dynamic SDF scheduler is proposed that splits the scheduling into different parts, which are then connected to a scheduling pipeli ne to incorporate multiple parallel working processors. Each scheduling stage is reworked into a load-balanced cluster to increase the number of parallel scheduling jobs further. This way, the still existing dynamic scheduling bottleneck of a centralized scheduler is widened, allowing handling 7x more processors with the pipelined, clustered dynamic scheduler for a typical signal processing application. The presented dynamic scheduling system assumes the presence of three different communication modes between the processing cores. When emulated on top of the commonly used remote direct memory access (RDMA) protocol, performance issues are encountered. Firstly, RDMA can neatly be used for single-shot point-to-point data transfers, like used in task graph scheduling. Process networks usually make use of high-volume and high-bandwidth data streams. A first in first out (FIFO) communication solution is presented that implements a cyclic buffer on both sender and receiver to serve this need. The buffer handling and data transfer between them are done purely in hardware to remove software overhead from the application. The implementation improves the multi-user access to area-efficient single port on-chip memory modules. It achieves 0.8 of the theoretically possible bandwidth, usually only achieved with area expensive dual-port memories. The third communication mode defines a lightweight message passing (MP) implementation that is truly connectionless. It is needed for efficient inter-process communication of the distributed and clustered scheduling system and the worker processing units’ tight coupling. A hardware flow control assures that an arbitrary number of senders can spontaneously start sending messages to the same receiver. Yet, all messages are guaranteed to be correctly received while eliminating the need for connection establishment and keeping a low message delay. The work focuses on the hardware-software codesign optimization to increase the uncompromised resource efficiency of dynamic SDF graph scheduling. Special attention is paid to the inter-level dependencies in developing a distributed scheduling system, which relies on the availability of specific hardwareaccelerated communication methods.:1 Introduction 1.1 Motivation 1.2 The Multiprocessor System on Chip Architecture 1.3 Concrete MPSoC Architecture 1.4 Representing LTE/5G baseband processing as Static Data Flow 1.5 Compuation Stack 1.6 Performance Hotspots Addressed 1.7 State of the Art 1.8 Overview of the Work 2 Hybrid SDF Execution 2.1 Addressed Performance Hotspot 2.2 State of the Art 2.3 Static Data Flow Graphs 2.4 Runtime Environment 2.5 Overhead of Deloying Tasks to a MPSoC 2.6 Interpretation of SDF Graphs as Task Graphs 2.7 Interpreting SDF Graphs as Process Networks 2.8 Hybrid Interpretation 2.9 Graph Topology Considerations 2.10 Theoretic Impact of Hybrid Interpretation 2.11 Simulating Hybrid Execution 2.12 Pipeline SDF Graph Example 2.13 Random SDF Graphs 2.14 LTE-like SDF Graph 2.15 Key Lernings 3 Distribution of Management 3.1 Addressed Performance Hotspot 3.2 State of the Art 3.3 Revising Deployment Overhead 3.4 Distribution of Overhead 3.5 Impact of Management Distribution to Resource Utilization 3.6 Reconfigurability 3.7 Key Lernings 4 Sliced FIFO Hardware 4.1 Addressed Performance Hotspot 4.2 State of the Art 4.3 System Environment 4.4 Sliced Windowed FIFO buffer 4.5 Single FIFO Evaluation 4.6 Multiple FIFO Evalutaion 4.7 Hardware Implementation 4.8 Key Lernings 5 Message Passing Hardware 5.1 Addressed Performance Hotspot 5.2 State of the Art 5.3 Message Passing Regarded as Queueing 5.4 A Remote Direct Memory Access Based Implementation 5.5 Hardware Implementation Concept 5.6 Evalutation of Performance 5.7 Key Lernings 6 Summary

Många företag har problem med höga lagernivåer. Det innebär att hanteringskostnader ökar och att material lagras i långa perioder. Företag eftersträvar att sänka sina lagernivåer, utan att riskera att lagret blir tomt eller att material saknas. I denna studie kommer ett fallföretag att analyseras, där orsaken till höga lagernivåer och dyra hanteringskostnader identifieras. Det teoretiska ramverket är baserat på vetenskapliga artiklar, som är peer-review granskade. Teorin som används i studien är Lean, Just-in-Time (JiT), First-in-First-out (FIFO), leverantörsstyrda lager och leverantörsrelationer. Det empiriska materialet är framställt av information som framkommit under semistrukturerade intervjuer. Teorin har tillsammans med det empiriska materialet analyserats med hjälp av en tematisk analysmetod. En av orsakerna till att lagernivåerna är höga är på grund av att komponenterna beställs efter prognoser som är bristfälliga. En annan orsak är att företaget inte arbetar efter en tydlig strategi. Det resulterar i att materialet ankommer långt innan behovet och behöver lagras i flera månader. Resultatet visar att företaget kunnat använda JiT, eftersom det skulle innebära att materialet ankommer när ett behov finns. Det skulle resultera i att komponenterna inte behöver lagras under långa perioder, vilket även reducerar hanteringskostnaderna. En risk med JiT är att det kan bli materialbrist vid leveransstörningar, något som kan undvikas med hjälp av säkerhetslager. Fallföretaget har långa ledtider på vissa komponenter, något som gör att de beställer större kvantiteter och lagrar. Detta kan undvikas med leverantörsstyrda lager, då leverantörerna har ett färdigvarulager för att reducera ledtiderna. FIFO är ett bra lagringsalternativ för att reducera lagringstiden, men det kräver bra förutsättningar för att det ska fungera bra. För att undvika slöseri så hade Lean kunnat implementeras. / Numerous companies have problems with high inventory levels. Which in many cases lead to increasing handling costs, and materials being stored for a long period of time. Companies strive to reduce their inventory levels, without risking the warehouse going empty or lacking material. In this study a case company will be analysed in order to identify the cause of high inventory levels and expensive handling costs. The theoretical framework is based on peer- reviewed scientific articles. Focusing mainly on the theories of Lean, Just-in-Time (JiT), First- in-First-out (FIFO), Vender management inventory and Supplier Relationship. The empirical material is collected through semi-structured interviews. Together with the empirical material, the theory has been analysed using a thematic analysis method. One of the reasons why inventory levels are high, is because the components are ordered based on forecasts that are insufficient. Another reason is that the company does not work according to any strategy. Which is causing the material to arrive before the demand appears, requiring it to be stored for several months in advance. The result shows that the company should consider using JiT and have the material arrive once there is an actual material demand. The risks with JiT are that there could be material shortages, which could be avoided with safety stocks. The case company has long lead times on certain components, meaning that they order larger quantities and stock. This can be avoided with vender management inventory, as the suppliers have a stock of finished goods to reduce lead times. FIFO is a good storage method, but it requires good conditions to work well. To avoid waste, Lean could have been implemented.

En produktion utan spårbarhet leder till sekundära problem och mer arbete vid reklamationer från flera olika kunder där samma komponent är felande eller inte uppnår uppsatta kravspecifikationerna, det finns en nytta med att veta i vilka fler slutprodukter fler komponenter från samma batch sitter. Då kan de bytas ut eller servicepaket kan skickas ut till kund innan det uppstår komplikationer för kunden. Kund- och lagkrav på att kunna spåra kritiska komponenter inom medicinteknik för att få leverera finns.    Spårbarhetsanalysen för att generera ett lösningsförslag för fallstudien grundar sig i en blandning av kvalitativ- och kvantitativ datainsamling. Intervjuer och litteraturstudie tillsammans med produktionsdata ligger fundament för framtagning av vilken nivå som lämpar sig och vilken lösning som bör implementeras i nuläget.    Resultatet är att skapa förutsättningar för att kunna spåra komponenter. Lösningen bygger på ett inhouse standardiserat 2-bin kanbansystem med FIFO (first in first out). Informationen registreras på samtliga lagerplatser och följer materialet genom produktionsflödet. Det information som ska följa med materialet är tid och datum vid ankomst, leverantör, kvantitet och artikelnummer. Detta behövs implementeras på samtliga lagerhållningsplatser för att informationen ska följa med till utleverans och slutproduktens individuella identifieringsnummer.    Genom analysmetoderna släktskapsträd, PICK-chart och 5 varför har resultatet framtagits. Eliminering av lösningar som inte är aktuella i nuläget har även belysts i analyserna. Jämförelse av flödesanalys genom simulering har gett ett mått på hur detta påverkar produktionen i helhet.    Studien kan användas som första steget i ett PDCA-projekt (Plan, Do, Check, Act) där denna rapport står för planeringsfasen. Genomförande av implementering av lösningsförslaget kommer bolaget uppnå spårbarhet. De rekommenderas att fortsätta utvecklingsarbetet inom spårbarhet med en organisationskultur som är lärande. / A production without traceability leads to secondary problems and extra work. in the case of complaints from several different customers where the same component is faulty or does not meet the set requirement specifications, there is a benefit in knowing in which more end products the same components from the same batch are located. Then they can be replaced, or a service package can be sent out to the customer before complications arise for the customer. Customer- and legal requirements on the ability to track critical components within medical technology to be allowed to deliver or not are existing. The traceability analysis to generate a solution proposal for the case study is based on a mixture of qualitative and quantitative data collection. Interviews and literature together with production data lay the foundation for developing a suitable solution which should be implemented. The result is to generate a basis to be able to track components. The solution is based on an in-house standardized 2-bin kanban system with FIFO (first in first out). The information is registered at all warehouse instances and follows the material through the production flow. The information that must accompany the material is date and time of arrival, supplier, quantity and article number. This needs to be implemented at all warehousing locations for the information to be included in the delivery and the end product's individual identification number. Through the analysis methods kinship tree, PICK chart and 5 why, the result has been generated. Elimination of solutions that are not currently relevant has also been highlighted in the analyzes. Comparison of flow analysis through simulation has provided a measure of how this affects production as a whole. The study can be used as the first step in a PDCA project (Plan, Do, Check, Act) where this report stands for the planning phase. Carrying through of the implementation of the solution, the company will achieve traceability. They are recommended to continue the development work in traceability with an organizational culture that is learning.

This report shows the value of knowing your processes inside a company. The methods used in to do this have been first of all through process mapping and for in depth study, process cards were used to measure the process time and total lead time. This showed the location of bottlenecks and overall process capacity. With the data collected, suggestion on how to decrease storage, throughput time and total lead time is given.The study has been conducted at Intelbras in San Jose, Santa Catarina, Brazil. Intelbras is a telecommunication company which produces telephones, security cameras and switchboards. Two production processes is studied, the Telefone Sem fio, SFL, which produce cordless telephones and Central, CAL, which produce switchboards.Through simulation this paper shows improvement suggestions on how to better handle the flow of material by introducing sequencing into the production and FIFO in the storage handling, everything in order to decrease total lead time and increasing throughput time.Process mapping has proved to be a great tool in order to understand how a production process works and integrates with other departments. In supplement of process cards, valuable data is collected and used for analysing further improvements such as making a balancing program and calculating where and how big buffers is needed at different processes. / Program: Industriell ekonomi - arbetsorganisation och ledarskap

In the past two decades the growth of the offshore oil and gas industry of Western Australia has resulted in an increased number of families experiencing the intermittent absence of a partner/parent. The gendered nature of the offshore oil and gas industry means workers tend to be male and the partner left at home tends to be female. This was the case for the participants in this study. For two/three weeks the family experience the absence of the male 'breadwinner', creating a gap within the family as the women and children experiences the loss of the partner/parent. Two/three weeks later the male worker returns home for his rest period and he reengages in his roles and the family is reunited. When the worker is absent the partner at home takes on the worker's gendered roles, tasks and responsibilities; upon his return she surrenders (sometimes willingly) his gendered roles, tasks and responsibilities. Solheim (1988) state families of offshore oil and gas workers experience three social realities; his life at work, her 'single' life when he is at work, and their couple life when the worker arrives home. The families can develop a range of methods to adjust to the flux that occurs within families due to the work schedule (Forsyth and Gramling 1989). The repeated cyclical patterns of parting and reunion, weaving and balancing their three lives, and renegotiation of family work contribute to the stressors and strains the partners of offshore workers experience. This study investigated how the offshore lifestyle impacts the at home partner of offshore workers and in addition, how at home partners use their social networks as means to help adapt to the offshore work schedule, and makes two major findings. Firstly, the at home partners of offshore workers participate in exchanging, at various levels, social support with family, friends and neighbours, although the most important form of support which helps the at home partner adapt to the offshore lifestyle is the support they receive from the offshore worker. Secondly, adapting to the offshore lifestyle is highly influenced by a process consisting of four reactions. The reactions are: the beginning; normalising his presence; normalising his absence; and balancing two lives. The identification of the four reactions can provide a greater understanding of how the offshore oil and gas industry impacts on the daily lives of partners of offshore workers as it helps make visible the day-to-day lives of partners of offshore oil and gas workers.

The United States Securities and Exchange Commission (SEC) issued a Roadmap in 2008 regarding a change in the American accounting standards system. The Roadmap proposes a potential adoption from the United States Generally Accepted Accounting Principles (US GAAP) to the International Financial Reporting Standards (IFRS). The objective with the adoption is to enhance a one-set of accounting standards used in the world in order to increase comparability between public limited companies in different jurisdictions. With the adoption, the valuation of inventories for American companies will change, since the Last-In, First-Out (LIFO) method is allowed under US GAAP, but not under IFRS. A study from 2008 shows that approximately 36 per cent of American public limited companies is using LIFO. They would therefore be forced to use another inventory valuation method, such as First-In, First-Out (FIFO). The LIFO method is normally used by companies exposed to inflation and increases the cost of goods sold (COGS) and consequently lowers the net income and income tax provision. With the potential adoption, these companies would face large increases of income tax provisions, which would affect them severely. This thesis is a review study with the objective to connect recent research with the SEC Roadmap in order to answer the following research questions: How will US companies that are using LIFO be affected by the inventory valuation change to FIFO, from an economic and accounting-based approach? What are the positive and negative aspects with a removal of LIFO regarding the IFRS adoption? There is a clear benefit for the US companies using LIFO regarding the smaller income tax provisions. Opponents consider that LIFO will disappear with the US adoption to IFRS. At the same time, recent research considers or doubts that the LIFO method will not face its death with the adoption from US GAAP to IFRS. As a conclusion, the negative effect of removing LIFO as a consequence of this adoption, is the implementation time period, which is too optimistic. Even though, the credibility with a shift from LIFO to FIFO will grow stronger and create a more comparable business world.