Teamwork is an essential part of everyday life for many people in today's society. The team members who take part in various teams are essential for the team’s effectiveness. In this thesis I will look at the benefits a company can experience in teamwork through the use of the LIFO® method. To investigate this I have chosen to use a qualitative approach, by interviewing three people from a large transportation company, on how they experienced that LIFO® has contributed to better teamwork. The analysis of my data resulted in five main categories where communication was a superior category, and was an important part in the remaining categories, which are better understanding, LIFO® and effectiveness, the potential LIFO® brings to the table, and the relationship between colleagues. Based on the subjects that are mentioned in the analysis I have discussed the main points against the theory I have used. The main theory comes from Atkins (1999), Johnson & Johnson (2000) and Kvalsund & Meyer (2005). The general experience of the interviewees was that the use of the LIFO® method led to better understanding and awareness of their own and others' use of communication, which led to a number of other positive experiences in relation to teamwork. The interviewees highlighted both some of the same positive experiences, but also personal experiences that they felt were especially important. / Teamarbeid er en viktig del av hverdagen for mange i dagens samfunn. Medlemmer som tar del i ulike team har mye og si for effektiviteten i teamet. I dette studiet vil jeg ta for meg hvilke fordeler en bedrift kan oppleve i teamarbeid ved bruk av LIFO® metoden. For å undersøke dette har jeg valgt å bruke en kvalitativ tilnærming ved å intervjue tre personer fra et stor transport selskap om hvordan de har opplevd at LIFO® har bidratt til bedre teamarbeid. Analysen av dataene mine førte til fem hovedkategorier der kommunikasjon var en overordnet kategori, som hadde en viktig rolle i de resterende kategoriene, som er bedre forståelse, LIFO® og effektivitet, potensialet LIFO® medfører, og forholdet mellom kollegaer. Basert på de emnene som blir tatt opp i analysen har jeg drøftet hovedpunktene opp mot teorien jeg har brukt. Hovedvekt av teorien kommer fra Atkins (1999), Johnson & Johnson (2000) og Kvalsund & Meyer (2005). Den generelle opplevelsen til informantene mine var at bruken av LIFO® førte til bedre forståelse og bevissthet av egen, og andres bruk av kommunikasjon, som igjen medførte en rekke andre positive opplevelser i forhold til teamarbeid. Informantene fremhevet både noen av de samme positive opplevelsene, men også personlige opplevelser som de synes var spesielt viktige.

Thesis advisor: Billy Soo / Politicians, accountants, and businesspersons have debated the merits of Last-in, First-out (LIFO) inventory accounting for decades. With the inauguration of a new president and increasingly global business markets, this matter is again rising to the forefront of policy debates. It is especially relevant given the likely adoption of International Financial Reporting Standards (IFRS) in the United States. Under IFRS, LIFO would no longer be an option for financial accounting purposes. Though researchers and pundits have written to express strong opinions on this matter, there exists no comprehensive analysis of the effects that a repeal of LIFO would have on the nation. This paper seeks to conduct this analysis and determine the potential effects of LIFO repeal through a qualitative analysis of the merits and shortcomings of LIFO as well as through a quantitative analysis of the industries that would be most affected by LIFO repeal and the tax consequences they would face. This paper looks to make an assessment of the feasibility of LIFO repeal based on these analyses, and to conclude whether LIFO repeal would be beneficial for the nation. / Thesis (BS) — Boston College, 2010. / Submitted to: Boston College. Carroll School of Management. / Discipline: College Honors Program. / Discipline: Accounting.

In this masters thesis you can read more about my scientific project on the subject «communication at work». In the thesis I have tried to answer this question: “How do you experience communication at work?” I have used the scientific method Q methodology to answer the question. Q methodology as a method is also presented in more detail in the thesis. My scientific work has been done in a school organization in Norway. The participants have contributed in the project through sorting different statements about the subject “communication at work”. The participants have been asked if they agree, disagree or are neutral to the statements.. The statements have been shaped through theory about communication style, reaction and motive power, and have been adapted to the participant’s communicational universe. There have been 15 participants in the project. Through this the analysis of the information I got, I found a solution with three factors that showed me three different experiences of communication at work. Factor 1 is the safe and open, factor 2 is the likewise and concrete and factor 3 is the innovative and social. Finally, I have seen how this analysis of the three factors can be important for the individual,and for the whole company. / I denne masteroppgåva kan ein lese meir om forskingsprosjektet mitt rundt temaet «kommunikasjon på arbeidsstaden». I oppgåva har eg søkt å svare på problemstillinga: «Korleis opplev du kommunikasjonen på arbeidsstaden din?» For å svare på problemstillinga har eg nytta ein Q-metodisk forskingsmetode, som blir presentert i sin heilskap i oppgåveteksten. Sjølve forskingsprosjektet mitt har blitt gjennomført i ein skuleorganisasjon i ei fylkeskommune i Noreg. Deltakarane har deltatt i forskinga gjennom å sortere utsegn rundt temaet kommunikasjon på arbeidsstaden. Utsegnene ble sortert ut frå kva grad deltakaren opplevde det likt, nøytralt eller ulikt seg sjølv. Sjølve utsegnene har blitt utforma gjennom teori om kommunikasjonsstil, reaksjon og drivkraft, og blitt tilpassa deltakarane sitt kommunikasjonsunivers. Det har vore totalt 15 deltakara som ha deltatt i undersøkinga. Gjennom analyse av datamaterialet, har eg funne fram til ei trefaktorløysing som syner tre forskjellige syn på korleis deltakarane opplever kommunikasjonen på arbeidsstaden. Faktor 1 vert omtalt som den trygge og opne, faktor 2 som den likegyldige og konkrete og faktor 3 som den nyskapande og sosiale. Avslutningsvis har eg sett på korleis analysen av dei tre faktorane kan vere av tyding for den enkelte, samt for verksemda.

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.

<p>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.</p><p>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?</p><p>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.</p>

El texto completo de este trabajo no está disponible en el Repositorio Académico UPC por restricciones de la casa editorial donde ha sido publicado. / In the management of port terminals, a common problem has been evidenced, high traffic of trucks and long waiting times given the variability of trucks arrival. This is a significant challenge for ports. This situation has given the opportunity to investigate in this matter and make use of a Truck Appointment System (TAS) together with other tools corresponding to industrial engineering for the optimization of truck service processes within a port terminal in Peru. To do this, a diagnosis is made of the company object of study and through a simulation of discrete systems, the technical viability of the proposal is validated. It was demonstrated that a procedure of attention based on appointments, Last in, First Out (LIFO) management for containers and development of visual management within the container yard; it is a highly viable option to shorten waiting times and unproductive movements of containers.

Malgré les préoccupations environnementales et climatiques, le charbon thermique reste la première source d'énergie utilisée dans la production d'électricité au monde. Face à une très forte demande mondiale, le marché maritime du charbon thermique se développe considérablement. Depuis les années 2000, ce dernier fait face à des changements structurels économiques importants. L'objectif de cette thèse est d'apporter une analyse structurelle du marché maritime du charbon thermique depuis les années 2000. À travers cette analyse, nous cherchons à expliquer l'évolution de ce marché et à déterminer les facteurs économiques et institutionnels permettant d'expliquer sa configuration. Cette thèse est constituée de trois chapitres. Dans le premier chapitre, nous définissons le marché selon les critères de produit. Nous décrivons par la suite la chaîne de valeur de l'industrie du charbon thermique afin de souligner les facteurs expliquant l'évolution de cette industrie, notamment depuis les chocs pétroliers des années 1970. Dans le deuxième chapitre, nous analysons de façon empirique la configuration du marché maritime du charbon thermique et son évolution entre 2000 et 2010. Cette analyse souligne la mesure selon laquelle les coûts du transport maritime et du fret sont susceptibles de représenter une barrière à l'entrée pertinente sur ce marché. Finalement, dans le troisième chapitre, nous déterminons le(s) facteur(s) permettant d'expliquer le schéma et la configuration du marché mondial du charbon thermique. Pour ce faire, nous modélisons théoriquement le comportement des exportateurs et leur stratégie d'entrée face à des coûts unitaires du fret et du transport maritime sur le marché mondial dans un cadre structurel prédéfini en amont. / Despite the environmental and climate concerns, steam coal is still the first thermal energy used in the electricity generation worldwide. Faced to an increasing global demand, the steam coal seaborne market is developing considerably. From the 2000s, the steam coal maritime market faces several economic structural changes. The aim of this PhD dissertation is to bring a structural analysis of the steam coal maritime market from the 2000s. Through this research, we want to determine the economic and institutional factors helping to explain the configuration of the market. This PhD thesis involves three chapters. In the first chapter, we define the market over product space. Then, we describe the value chain of the steam coal industry in order to highlight the factors explaining the evolution of the industry, particularly by the oil crisis in the 1970s. In the second chapter, we empirically analyze the configuration of the steam coal maritime market and its evolution from 2000 to 2010. This analysis emphasizes the degree by which the seaborne transport costs and freight costs may represent a relevant barrier to entry on the market. Finally, in the third chapter, we determine the factor(s) explaining the schema and the configuration of the world steam coal market. To do so, we model the exporters’ behavior and their entry strategy faced to unit freight and seaborne costs in a predefined market structure.

En la gestión de terminales portuarias se ha evidenciado un problema común, alto tráfico de camiones y largos tiempos de espera dada la variabilidad en la llegada de camiones. Este es un desafío importante para los puertos no solo en los países emergentes, sino también en los más desarrollados. Esta situación ha dado la oportunidad de investigar en esta materia y hacer uso de un Sistema de Citas para Camiones (TAS, por sus siglas en inglés) junto con otras herramientas correspondientes a la ingeniería industrial para la optimización de los procesos de atención de camiones dentro de una terminal portuaria en Perú. Para ello, se realiza un diagnóstico de la empresa objeto de estudio y mediante una simulación de sistemas discretos se valida la viabilidad técnica de la propuesta. Se demostró que un procedimiento de atención basado en citas, gestión Último en Entrar, Primero en Salir (UEPS) para contenedores y desarrollo de la gestión visual dentro del patio de contenedores; es una opción altamente viable para reducir tiempos de espera y movimientos improductivos de contenedores. / In the management of port terminals a common problem has been evidenced, high traffic of trucks and long waiting times given the variability of trucks arrival. This is a significant challenge for ports not only in emerging countries, but also in the more developed ones. This situation has given the opportunity to investigate in this matter and make use of a Truck Appointment System (TAS) together with other tools corresponding to industrial engineering for the optimization of truck service processes within a port terminal in Peru. To do this, a diagnosis is made of the company object of study and through a simulation of discrete systems, the technical viability of the proposal is validated. It was demonstrated that a procedure of attention based on appointments, Last in, First Out (LIFO) management for containers and development of visual management within the container yard; it is a highly viable option to shorten waiting times and unproductive movements of containers. / Trabajo de Suficiencia Profesional

Research object: stocks. Research subject: accounting and audit. Research aim: to investigate the main problems of stocks accounting and audit and to give suggestions that can help to improve stocks accounting and audit. Objectives: 1)To analyze the peculiarities of stocks and production accounting and audit; 2)To carry out an empirical research of stocks and production accounting and audit; 3)To define and analyze the main problems of stocks and production accounting and audit; 4)To formulate conclusions and suggestions in order to develop the field of stocks accounting and audit; Research methods: logical analysis, synthesis, comparison, questionnaire survey and description. In the process of investigation there were analyzed theory and practice of stocks accounting and audit, investigated the main problems of stocks accounting and audit and also given suggestions that can help to solve investigated problems.