<p>Detta examensarbete utfördes på lack- och tryckavdelningen på företaget</p><p>Emballator Ulricehamns Bleck med målet att undersöka om det fanns brister och</p><p>slöserier i det befintliga lacksortimentet.</p><p>Efter en noggrann nulägesanalys som inkluderade bland annat genomgång av</p><p>applicerbara datablad, arbetsplatsintroduktion och studiebesök hos en av</p><p>företagets lackleverantörer genomfördes arbetet utan missöden. Nulägesanalysen</p><p>resulterade i en översikt av dagens lacksortiment och efter det fortsatte arbetet</p><p>med att ta fram en egenskapsmatris innehållande samtliga lacker i sortimentet.</p><p>Efter att de lacker som föll inom författarens specifikation för dubbletter</p><p>identifierats togs ett antal rekommendationer för hur företaget bör agera för att ha</p><p>ett uppdaterat sortiment fram. Förutom detta har författaren tagit fram ett förslag</p><p>på hur företaget skall testa sina insideslacker för att i framtiden ha möjligheten att</p><p>undersöka om några av dessa kan tas ut ur sortimentet.</p> / <p>This degree project was performed in the coating and printing department at</p><p>Emballator Ulricehamns Bleck. The task was to investigate if any waste and</p><p>improvement opportunities in the lacquer range at Emballator Ulricehamns Bleck</p><p>exist.</p><p>A thorough analysis of the current situation including a review of applicable data,</p><p>work place introduction and a visit to one of the company´s suppliers was made.</p><p>This gave a good understanding of the current status. The result of the analysis</p><p>was an overview of the lacquer range that helped the author to compile a</p><p>characteristic matrix including all the products in the lacquer range. Following</p><p>this the author identified products that could be specified as duplicates.</p><p>Furthermore the degree project has resulted in 5 recommendations regarding</p><p>future work with the design of the lacquer range. The last part of the project</p><p>resulted in an analysis of today’s test schedule and a suggestion how to modify it</p><p>for future needs.</p>

In many manufacturing companies, large databases containing data on failures and repairs of products are maintained. This paper reports on a case where information from such a database is extracted. Such information extracted could be useful for identifying opportunities for reliability improvements in the products. The database was obtained from a manufacturer of inkjet printers and contains both fixed-format and free-form text fields. At present, techniques developed in data mining and information retrieval are mainly designed to handle either fixed-format or free-form text fields, but not a combination of both. The approach taken in this paper is to first transform the free-form text fields into a number of fixed-format fields through analysis of the frequency of key words. Association analysis was then carried out on the resulting fixed-format fields. Results obtained from the analysis produced a number of associations that could contribute to improving product reliability. / Singapore-MIT Alliance (SMA)

No description available.

The tourism industry includes many industries and can be affected by many things. The tourism flows’ are highly linked with the accessibility of the destinations and improvements in the transportation have historically had impacts upon the intensity in the tourism flows. But the exact role is still in a way blurry. This thesis studies how improvements in transportation effects the tourism flows to a city, and the case of Umeå was chosen. Factors like comfort in traveling, fare tickets and improved availability tend to increase the number of passengers. These factors are studied when a new ferry was introduced in 2013 for the traffic linkage between Umeå in Sweden and Vaasa in Finland. Statistics over the number of passengers and Finnish guest nights in Umeå was compared over the years 2011-2013 and an interview with the local Tourist Agency in Umeå was held. In addition, there was a survey that included passengers’ views on the ferry and the improvements that have been done. Local newspaper were also studied to get the societies’ views upon introducing Wasaline. The result that was given in this thesis indicates that improvements in transportation are highly linked to an increase in the tourism flows. In 2013 both passenger numbers and guest nights had a rapid increase.

Abstract Title: Lean Production in The Public Sectors Level: Final assignment for Master of Science in Business Administration. Authors: Simon Mårtensson and Ramnpreet Kaur Maan Supervisor: Stig Sörling and Tomas Källquist. Examiner: Lars-Johan Åge Date: 2015 – June. Aim: The use of Lean Production in the public sector is increasing and there are still opportunities for improvement that contributes to a higher customer value. According to previous research that has been done, there is a lack of research in the field of Lean production in the public sector. Thus, the aim of this study is to create an understanding of how Lean production as a concept can help to influence employees to work with continuous improvements and customer value in the public sector. Method: The study has a hermeneutic perspective as a starting point where the substance is studied from an operator approach. We have chosen to build our study with the help of deduction starting with a theoretical framework and then go into the empirical framework. The foundation is built around a case study with a qualitative approach through the semi-structural interviews. Collecting data and analysis has been done through coding to achieve the most essential of it. Result &amp; Conclusion: The study indicates that continuous improvement and customer value are tools that the public sector largely works with. To obtain this the respondents, which represent the authorities, uses Lean meetings, Lean board and shows concrete examples of changes that have a positive impact on the company. Suggestions for future research: We believe that further research on how employees are affected by the work for continuous improvements and customer value in the private sector is of great interest. Contribution of the thesis: The study shows that it is needed to motivate employees so that they will work on continuous improvements and customer value. In connection with this, there are tools that the public sector can use to promote the motivation, which is education and feedback. Key words: Lean Production, employees, continuous improvements, customer value, the public sector.

Stora Enso’s (SE) division consumer board has launched a World Class Manufacturing (WCM) investment throughout all their production units in the world. An internal education program started a project to reduce short stops in the packaging line at the mill in Skoghall, Sweden. This thesis seeks to evaluate a continuous improvement (CI) project and distinguish some of the key factors for SE to succeed with another implementation in the future. The project will involve operators in the CI work and together with these shift teams made a structured way of working with short stops. The data collection methods have both been qualitative and quantitate such observations, conversations, meetings and stop data from the internal stop and interruption program. This thesis indicates that SE hasstarted their journey towards WCM but many obstacles are in their way. A change of focus and involvement will be needed to succeed in the future.

Taxpayers who operate from leased premises often incur significant costs in order to make the premises suitable for their specific trade. For accounting purposes such costs are generally capitalised as leasehold improvements and depreciated over the lease term. In practice many taxpayers proceed to follow the same approach for tax purposes by claiming an allowance for wear and tear on leasehold expenditure over the term of the lease. However, such expenditure is far more complex and taxpayers often do not properly understand the appropriate tax treatment of such costs. The tax treatment of expenditure incurred on leased premises is determined by a number of legislative sections, each with its own provisos and requirements. The applicable section under which a taxpayer should claim a deduction for expenditure on leased premises depends on the type of expenditure incurred by the taxpayer. In this study a framework was developed for determining the correct tax treatment of expenditure incurred by lessees on leased premises. Different types of expenditure that lessees had incurred were identified in three case studies. The framework was evaluated by applying it to these types of expenditure identified, and was found to be of considerable practical use. / Afrikaans: Belastingpligtiges wat hul besighede vanuit gehuurde persele bedryf, moet dikwels aansienlike uitgawes aangaan ten einde die perseel geskik te maak vir hul spesifieke tipe besigheid. Vir rekenkundige doeleindes word hierdie uitgawes oor die algemeen as huurverbeteringe gekapitaliseer en oor die huurtermyn gedepresiëer. Vir belastingdoeleindes volg belastingpligtiges in die praktyk dikwels dieselfde benadering, deur ’n waardeverminderingstoelaag op huuruitgawes oor die huurtermyn te eis. Die toepaslike belastinghantering van sulke uitgawes is egter meer gekompliseerd en belastingpligtiges verstaan dit dikwels nie. Die belastinghantering van uitgawes aangegaan by huurpersele word bepaal deur ’n aantal wetsartikels, elk met sy eie voorwaardes en vereistes. Die toepaslike artikel waaronder ’n belastingpligtige ’n aftrekking vir uitgawes op huurpersele kan eis, hang af van die tipe uitgawe wat aangegaan is. In hierdie studie is ’n raamwerk ontwikkel wat huurders gebruik om die korrekte belastinghantering van uitgawes op huurpersele aangegaan, te bepaal. Verskillende tipes uitgawes wat huurders aangegaan het, is in drie gevallestudies geïdentifiseer. Die raamwerk is geëvalueer deur dit op die geïdentifiseerde tipes uitgawes toe te pas, en daar is gevind dat dit heelwat praktiese waarde het. / Mini Dissertation (MCom)--University of Pretoria, 2015. / Taxation / MCom / Unrestricted

No description available.

The objective of this study is to examine the applicability of process reengineering in a healthcare operational environment. The intake process of a mental healthcare service delivery system is analyzed systematically to identify process-related problems. A methodology which utilizes an open system orientation coupled with process reengineering is utilized to overcome operational and patient related problems associated with the pre-reengineered intake process. The systematic redesign of the intake process resulted in performance improvements in terms of cost, quality, service and timing.

Chilled water systems constitute a major portion of energy consumption in air conditioning systems of commercial buildings and process cooling of manufacturing plants. These systems do not operate optimally in most of the cases because of the operating parameters set and/or the components used. A Chilled water system analysis tool software (CWSAT) is developed as a primary screening tool for energy evaluation. This tool quantifies the energy usage of the various chilled water systems and typical measures that can be applied to these systems to conserve energy. The tool requires minimum number of inputs to analyze the component-wise energy consumption and incurred overall cost. This thesis also examines various energy conservation measures that are available for chilled water systems. The components, arrangements, and the common energy conservation opportunities for chilled water systems are presented. The new version of the tool is developed in Object Oriented Programming Language Microsoft Visual Basic.Net© to maintain the tool latest with current technology, add and expand capabilities and avoid obsolescence. Many Improvements to the previous tool are made to improve quality and the types of the systems the tool can handle. The development of the new routines and interfaces is also accommodated in the new version to make the tool universal. In order to determine the accuracy of the new version of the tool, a comparison is made between the results from the previous and new version of the tool. The results of the comparisons are presented.