Då tillverkningsindustrin går mot en högre grad av kundanpassning och implementering av Lean, samtidigt som föråldrade traditionella kalkyleringsmetoder fortfarande används i moderna industriföretag, är det intressant att utreda relationerna mellan produktionsflöden av kundanpassad karaktär, Lean samt olika kalkyleringsmetoder. Syftet är att öka kostnadsprecisionen i förkalkylen för ett produktionsflöde av kundanpassad och Lean karaktär och beskriva en generaliserbar arbetsprocess för detta. Syftet är även att ta fram generella rekommendationer för val av kalkyleringsmetod genom att utifrån denna produktions karaktär genomföra en jämförande analys av kalkyleringsmetoder (traditionella kalkylmetoder, ABC och kalkylering enligt Lean). Genom en litteraturstudie samt en fallstudie av ett produktionsflöde med många varianter och inslag av Lean har båda syftena uppfyllts. Fallstudien har utförts genom intervjuer och observationer. Problem och positiva faktorer som enligt litteratur karaktäriserar produktion av kundanpassade produkter har även återfunnits på fallföretaget. Det sambandet har kunnat användas för att stödja analysen av relationerna. Relationerna mellan kalkyleringsmetoder, Lean samt produktionsflöden av kundanpassad karaktär har analyserats genom att jämföra litteratur och resultat från fallstudien. Det framkom att Value Stream Costing (VSC) är den mest lämpliga kalkyleringsmetoden för produktionsflöden med kundanpassade produkter som uppnått en hög mognadsgrad av Lean. Förkalkyleringen på fallföretaget är beroende av tillförlitliga operationstider, vilket tagits fram på fallföretaget samtidigt som en generell arbetsprocess utarbetats. Operationstiderna togs i detta fall fram genom videoupptagning av produktionsmomenten samt efterföljande analys i mjukvaran AviX. Genom att följa den generella arbetsprocessen som utarbetats erhålls både ett bra underlag till förkalkylering samt ständiga förbättringar i produktionsflödet. Eftersom forskning visar att Lean bör implementeras i hela organisationen om full fördel med Lean ska uppnås, kan VSC vara en utmärkt kalkyleringsmetod för att komma ifrån föråldrade, traditionella kalkyleringsmetoder samtidigt som denna kalkyleringsmetod förenklar kalkylering i produktion av kundanpassad karaktär. / Since the manufacturing industry is heading for a higher level of customization and implementation of Lean, at the same time as outmoded traditional costing methods is still used in modern industrial organizations, it is interesting to explore the relations between production flows of customized character, Lean and different costing methods. The purpose of this thesis is to increase the cost precision in the preliminary calculation for a product flow of customer adapted and Lean character, and to describe a generalizable work process for this. The purpose is also to develop general recommendations regarding the choice of costing methods by, on a basis of the character of this production, a comparative analysis of costing methods (traditional costing methods, ABC and Lean accounting/VSC). Through a literature study and a case study of a production flow with a high level of variety and influence from Lean, both of the purposes has been fulfilled. The case study has been accomplished through interviews and observations. Problems and positive elements that according to literature characterize the production of customized products have also been found in the case company. That connection has been used to support the analysis of the relations. The relations between costing methods, Lean and production flows of customized character has been analyzed through a comparison between findings in literature and results from the case study. It has been found that Value Stream Costing (VSC) is the most appropriate costing method for production flows of customized products that has reached a high maturity level of Lean. The preliminary costing is dependent on reliable operation times which have been produced on the case study company, while a general work process has been developed. The operation times were in this case identified through video recordings of the production moments and a following analysis in the software AviX. By following the general work process that has been developed, useful material for preliminary costing and continuous improvements in the production flow will be obtained. Since research is showing that Lean should be implemented in the whole organization if full advantages of Lean shall be obtained, VSC is found to be an ideal costing method to replace outmoded, traditional costing methods at the same time as this costing method simplifies costing in production flows of customized character.

Purpose – Globalization affects all producing companies with increased complexity in production, stock management and never ending customer demands. The customers of today have a greater range of suppliers than before with even more products to choose from which puts the customer in a strong position. One of many important subjects that companies need to work with to keep their competitiveness strong against each other is to work with continuous improvements in production- and inventory management. This study therefore reviews tied up capital in stock and suggest adequate procedures, which could be applied to decrease the tied up capital.   Method –In order to fulfil the purpose a case study is conducted. Two central research questions are chosen for the study to investigate in a case company. The data collected contains of secondary data, observations and interviews. To accomplish the purpose a theoretical framework has been put together.   Findings – Reducing variations in production and re-designing of the daily production plan is presented as the two procedures with the purpose to achieve a decrease in tied up capital for stock kept units. The study describes these two procedures in general in order to make the solution applicable into various manufacturing company. Further the study claims that gaining flow efficiency should be prioritized instead of resource efficiency, which could be accomplished by the two procedures.    Implications – The study contributes to verifying production theories, foremost about variations in production, Lean manufacturing and the technique of Lead-time mapping.   Limitations – In order to apply the procedures with precision and efficiency some further data and extended studies needs to be performed. This study is performed in a generalizing point of view, which may influence the results.  The study does not capture every aspect of affecting circumstances that might be needed for a successful implementation of suggested procedures.   Keywords – Tied up capital, Lead-time, Lean, Lead-time mapping, Variations, Flow efficiency, Postponement, Just-in-Time, Make-to-stock and Make-to-order. / Syfte – Globaliseringen har gjort att kunden har ett högre utbud att välja mellan och kan därmed ställa högre krav på tillverkande verksamheter. För att fortsatt vara konkurrenskraftig måste verksamheter ständigt utveckla den interna produktion- och materialstyrningen. Studiens ämnar därmed undersöka orsaken till uppkomsten av bundet kapital i lager samt finna potentiella åtgärder som kan vidtas inom verksamheten för att på ett hållbart sätt minska bundet kapital i lager.   Metod – För att uppfylla studiens syfte tillämpas fallstudie. Studien utgår från två frågeställningar som besvaras med hjälp av data från ett fallföretag. Data som samlas är hämtad från sekundärdata, observationer och intervjuer. Därtill har ett teoretiskt ramverk upprättats vilken studien utgår ifrån.   Resultat – Minska variationer samt utförande av en mer detaljerad planering presenteras som studiens två åtgärdsförslag för att minska bundet kapital i lager. Studien beskriver övergripande potentiella tillvägagångssätt för att åstadkomma förslagen. Studien konstaterar att flödeseffektivitet med fördel bör prioriteras framför resurseffektiviteten i verksamheten, vilket uppfylls med hjälp av åtgärdsförslagen.   Implikationer – Studien bidrar inte till nya teorier men verifierar befintliga teorier främst kring variationer i tillverkning, Lean och ledtidskartläggning.   Begränsningar – För att åtgärdsförslagen i studiens resultat ska kunna tillämpas krävs ytterligare data och fördjupade studier för att garantera att samtliga aspekter ska fångas in samt att orsak och påverkan av åtgärderna ska kunna kartläggas. Studien bygger på generaliserande antaganden vilket ger ett generaliserat resultat.   Nyckelord – Lean, Ledtid, Ledtidskartläggning, Variationer, Flödeseffektivitet, Senareläggning, Just-in-Time, Make-to-order och Bundet kapital.

International LCA literature indicates that little data is available pertaining to potable water production and supply, in particular with respect to the environmental burdens generated within the system. This study aims to investigate and assess the environmental burdens associated with the potable water supply to an industrial area (Rosslyn, north of Pretoria, in the Tshwane Metropolitan Municipality). The procedure, as well as the assessment of the environmental impacts of a life cycle, is dependent on a comprehensive life cycle inventory (LCI) of the evaluated system. Water use is included in LCIs, which are incorporated into the LCIA procedure, as it reflects a direct extraction from available resources. The water supply system diagram has been developed and data was collected, treated and analysed in the inventory analysis phase. The study closely followed the four phases as stipulated in the International Organization for Standardization (ISO 14040 series of standards) for conducting LCAs, including: -- goal and scope definition; -- LCI analysis; -- LCIA; and -- interpretation, conclusions and recommendations. The methodology used in the impact assessment phase was the introduced LCIA framework for South Africa in order to determine the extent of different environmental impacts. The inventory analysis, conforming to the scope of the study, provided an overall inventory of energy and other resource requirements, emissions to water and air, dust fallouts and solid or liquid wastes for the system under study. By using this methodology and by tracing all unit processes involved in the potable water supply system, the main contribution to the environmental burdens imposed on the potable water supply system was found to be the extraction of the required water from nature to supply potable water to Rosslyn. The toxicity potential impacts on water resources, mainly due to the electricity required for the water supply system, are of minor importance. This conclusion is valid for the system investigated, and as a result, the recommendations for environmental improvements should focus on water losses that must be addressed foremost. What is required at this stage is strategic planning regarding the extraction, use and conservation of water resources. Furthermore, to optimise all processes of water extraction, and to make them more efficient, electricity and other energy inputs are also of importance, albeit to a lesser extent. / Dissertation (M (Applied Sciences : Environmental Technology))--University of Pretoria, 2007. / Chemical Engineering / unrestricted

When duties are documented, new ideas are often created regarding how the work should be carried out. Writing is an important source of development, but unfortunately the possibilities are limited when it comes to transferring new ways of thinking to personnel. As with organizational change in general, employees tend to neglect new instructions. On the basis of their personal ways of thinking, they might find that the new order is incorrect, requires more resources, lacks contact with reality, or cannot be understood. The people who have prepared the new directives think they are surely justified and easy to understand. In their eyes, those who stick to what used to be correct and reasonable seem resistant to change. The aim of this dissertation is to understand the influence of self-assessment on service cognition and to propose how this influence can be utilized to attain strategic aims. The term self-assessment refers here to the activity whereby employees, in a structured manner, collectively assess and document their own instructions. The concept of service cognition refers to individual employee’s conceptions on how to carry out their own tasks, on how colleagues carry out theirs, and on connections between activities in the common workflow. The object of study is self-assessment as business process modeling at the local offices of the Swedish Employment Service. What is explored is the crass but fruitful understanding that new ways of thinking more easily arise among those who define organizational design than among those who are expected to change. Using socio-cognitive theory as well as longitudinal and extensive action research, the reasons are investigated behind the inevitable development of units which are trusted to write their own instructions and, in so doing, start to talk about the way work is done. Despite the independence needed to coordinate by consensus, it seems that the collective mind thereby induced actually enhances opportunities for central control and change: Units designing their own routines surely become better coordinated, but also more controllable and adaptive to strategic change. Furthermore, some principles are presented to support self-assessment regarding organization and change.

This diploma thesis focuses on the tangible fixed assets of the accounting and tax perspective. The analysis of the first part of this thesis proceeds in basic theoretical and legislative framework, both in Czech and international perspective. There is also analyzed the cycle of tangible fixed assets, which is dealt with in detail their acquisition, use and disposal. In the practical part there are selected facts, which took place at the company engaged in property lease and tangible assets directly related. These facts are then commented on accounting and tax perspective.

I en tid där en ny lågkonjunktur ökar pressen på företag att öka vinster och minska kostnader har engagerade medarbetares bidrag visat sig ha en avgörande roll. Trots detta utgör andelen engagerade medarbetare endast en femtedel av medarbetarna på Sveriges organisationer. De flesta medarbetare känner sig osäkra på sin uppgift eller om ledningen ens vill ha deras hjälp. Om engagerade medarbetare är nyckeln till organisationens överlevnad, varför nyttjas den inte i större utsträckning? Examensarbetets syfte har varit att undersöka hur delaktiga och engagerade medarbetare bidrar till förbättringsarbete utifrån frågeställningarna “Hur bidrar engagerade medarbetare till förbättringsarbetet?” och “Hur kan organisationer öka medarbetarnas delaktighet i förbättringsarbetet?”. Den teoretiska referensramen tar avstamp ur två av värderingarna som används inom offensiv kvalitetsutveckling: Skapa möjlighet för alla att vara delaktiga och arbeta ständigt med förbättringar. Studien utfördes utifrån en i huvudsak kvalitativ forskningsstrategi, genom utskickandet av en enkät. Enkätens utfall bekräftade tio identifierade faktorer från litteraturstudien som påverkar medarbetarengagemang. Studien visade vikten av bekräftelse och uppskattning, såsom belöning kopplat till engagemang och lyfte fram ytterligare en aspekt: Engagemang sprider engagemang. Forskningsfrågorna besvarades genom följande slutsatser: -        Engagerade medarbetare bidrar till förbättringsarbetet genom delaktighet, gott medarbetarskap, ett mer frekvent behovsinriktat idéflöde, självledarskap och genom att sprida engagemang i en lärande, idédriven organisationskultur. -        Organisationer kan öka medarbetarnas delaktighet i förbättringsarbetet genom att öka medarbetarengagemang, säkerställa progress och tillhandahålla tillfredsställande arbetsmiljö och arbetssätt. / At a time when a new recession is increasing the pressure on companies to increase profits and reduce costs, the contribution of engaged employees has proven to be crucial. Despite this, the percentage of engaged employees only makes up a fifth of the employees at the organizations in Sweden. Most employees feel uncertain about their role or whether management even wants their help. If engaged employees hold the key to the organization's survival, why is it not used to a greater extent? The purpose of this study has been to investigate how participating and engaged employees contribute to improvement work based on the following questions "How do engaged employees contribute to the improvement work?" and "How can organizations increase employee participation in improvement work?". The theoretical frame of reference is based on two of the values used in offensive quality development: Create the opportunity for everyone to participate and work continuously with improvements. The study was carried out based on an essentially qualitative research strategy, by sending out a questionnaire. The outcome of the survey confirmed ten identified factors from the literature study that affect employee engagement. The study showed the importance of affirmation and appreciation, such as rewards linked to engagement and highlighted another aspect: engagement spreads engagement. The research questions were answered through the following conclusions: -        Engaged employees contribute to the improvement work through participation, employeeship, a more frequent need-oriented flow of ideas, self-leadership and by spreading engagement in a learning, idea-driven organizational culture. -        Organizations can increase employee participation in improvement work by increasing employee engagement, ensuring progress and providing satisfactory work environment and working methods.

<div> This thesis proposes an artificial neural network (NN) model to predict fuel consumption in heavy vehicles. The model uses predictors derived from vehicle speed, mass, and road grade. These variables are readily available from telematics devices that are becoming an integral part of connected vehicles. The model predictors are aggregated over a fixed distance traveled (i.e., window) instead of fixed time interval. It was found that 1km windows is most appropriate for the vocations studied in this thesis. Two vocations were studied, refuse and delivery trucks.</div><div><br></div><div> The proposed NN model was compared to two traditional models. The first is a parametric model similar to one found in the literature. The second is a linear regression model that uses the same features developed for the NN model.</div><div><br></div><div> The confidence level of the models using these three methods were calculated in order to evaluate the models variances. It was found that the NN models produce lower point-wise error. However, the stability of the models are not as high as regression models. In order to improve the variance of the NN models, an ensemble based on the average of 5-fold models was created. </div><div><br></div><div> Finally, the confidence level of each model is analyzed in order to understand how much error is expected from each model. The mean training error was used to correct the ensemble predictions for five K-Fold models. The ensemble K-fold model predictions are more reliable than the single NN and has lower confidence interval than both the parametric and regression models.</div>

Indiana University-Purdue University Indianapolis (IUPUI) / In the 1830s, Indiana undertook an ambitious internal improvements program, building the state’s first railroad and multiple canals. To complete the projects, Indiana used Irish immigrant laborers. The Irish laborers developed a reputation for brawling amongst themselves, highlighted by a riot involving 600 laborers working on the Wabash and Erie Canal in 1835. Multiple volumes of Indiana history identify the Wabash and Erie riot as a one-time event inspired by Protestant and Catholic animosity imported from Ireland. A review of the historical record, however, contradicts these long-held assumptions. Inspired by Irish traditions of faction fighting and peasant secret societies, Irish immigrant laborers formed secret societies that used violence against competitors in hopes of securing access to internal improvement jobs for their own membership. The rival secret societies, the Corkonians and the Fardowns, organized based on their provincial origins in Ireland. Examples of Corkonian and Fardown violence occurred throughout the country. In Indiana, a pattern of Corkonian and Fardown conflict resulted in skirmishes on at least three different construction sites between 1835 and 1837. In contrast to the traditional narrative, the Corkonians and Fardowns were both pioneers of the first wave of large-scale Irish Catholic immigration whose rivalry centered on job protection and economic grievances.