http://hdl.handle.net/10379/348 2017-09-04T09:15:46Z http://hdl.handle.net/10379/1682 The effects of implementing a Lean Six Sigma tool, Visual Process Controls, to improve month-end activities in a finance department - An Empirical Case Study Fitzmaurice, Ian The world that companies operate in today forces them to continually seek out and strive for new cost savings and where possible create a competitive advantage. Lean, Lean Thinking and Lean Six Sigma has seen tools and methods applied in manufacturing environments over the years that have proved effective. This dissertation takes one of these tools, Visual Process Controls, and seeks to establish the effects of implementing it so that there is an improvement to month-end activities in an accounting environment. Following extensive research of Lean, Lean Thinking and Lean Six Sigma literature the following two research objectives have been identified for further investigation: Research Objective One: To explore the impact of introducing Visual Process Controls on Pfizer's Grange Castle and Newbridge accounting departments' month-end processes Research Objective Two: To ascertain if Visual Process Controls in use in Grange Castle and Newbridge accounting departments provide clarity of use and clarity of process, and if the monthend visual process control board is an effective process improvement tool for an accounting department environment. The data collection method chosen by the author is qualitative as there is a need to take into account the experiences and views of the analysts, accountants and management within the accounting departments. Semi-structured interviews were carried out with respondents appropriately spread between the various sub-functions of the accounting department to give a fair reflection of the impact and effective use of the month-end visual process control board. The data analysis was both qualitative and quantitative as the author found it necessary to have defined rules for scoring in order to arrive at a conclusion ¿ that the use of Visual Process Control tools within an accounting environment was effective. The researcher achieved research objective one, to explore the impact of introducing visual process controls on the month-end processes within the accounting departments of Grange Castle and ix Newbridge. The research findings indicate many positive impacts across six distinct areas ¿ the month-end process; the finance leadership team; the finance team; team behaviours; tools, systems or processes; and team communication. The research for research objective two, to ascertain if Visual Process Controls in use in the accounting departments of Grange Castle and Newbridge provide clarity of use and clarity of process, and if the month-end visual process control board is an effective process improvement tool for an accounting department environment, have also been achieved. From the twelve respondents interviewed, ten or 83% have deemed the use of the month-end visual process control board to be an effective tool for this environment, based on the defined scoring criteria. 2010-08-31T00:00:00Z http://hdl.handle.net/10379/1681 What is Waste? - Irish & European Perspectives on Waste Law Geaney, John Irish and European waste legislation has progressed through a myriad of legislative waste revisions over the last 35 years. The complex web of legislation includes; 1975- Council Directive on Waste (75/442/EEC) 1991- Council Directive on Waste (91/156/EEC) 1993- Establishment of Environmental Protection Agency (Ireland) 1994- European Waste Catalogue Published 1996- Waste Management Act (Ireland) 1998- 'Changing Our Ways' Irish Waste Policy 1999- Council Directive on Landfill (99/31/EC) 2001- Waste Management Amendment Act (Ireland) 2002- New European Waste Catalogue 2002- 'Preventing & Recycling Waste- Delivering Change ' New Irish Waste Policy 2003- Council Directive on Acceptance of Waste at Landfills (2003/33/EC) 2004- National Waste Prevention Programme Launched (Ireland) 2003- Thematic Strategy on Prevention and Recycling of Waste 2006- Council Directive on Waste (2006/12/EC) 2006- National Strategy on Biodegradable Waste (Ireland) 2008- Council Directive on Waste (2008/98/EC) 2009- National Waste Prevention Program (2009-2012) Launched (Ireland) 2010- Deadline for entry of 2008/98/EC into force in all member states (12th Dec) While the body of legislation is comprehensive, a major debate still reigns on one central issue; What is the legal definition of Waste?. Throughout the history of the various Waste Directives, this issue has perplexed the courts in many of the member states and has consistently been referred to the European Court of Justice for interpretation and definition. Cichowski (1999) reported that national judges within the EU had asked the European Court of Justice (ECJ) for 6 interpretation of waste law more than any other subject from the beginnings of the waste directive in 1976 through to 1998. This dissertation reviews the key literature and European Court of Justice (ECJ) case histories involving the definition of waste. It also reviews similar cases involving waste definition in the Irish courts and discusses the issues associated with the definition both at a National and a Community level. It also previews some future waste definition issues likely to require further determination in the future. As a result of this research, it is clear that confusion regarding the exact definition of waste and indeed holders of waste still exists at a legislative level. As case law has evolved, the European Court has substantially changed its definition of waste. Furthermore, it is also clear that through analysis of cases such as Brady vs the EPA and the Commission vs Spain, there are significant differences between the National Courts and the Community on this definition. Finally it is also apparent that the development of ¿End of Waste¿ criteria will further complicate an already confused picture at both a National and Community level. 2010-09-20T00:00:00Z http://hdl.handle.net/10379/1042 A study of Irish medical device companies best practice new product development tools and methodologies Naughton, Kevin The aim of this study is to investigate what New Product Development (NPD) process methodologies and what NPD tools are in use by Irish medical device companies, and to then recommend an adapted NPD process with the appropriate tools to deliver medical device companies a roadmap to choosing and bringing the right product to the market at the right time. Case Studies were conducted on three medical device companies with their own varying characteristics. Face-to-face interviews were carried out using semi-structured questionnaires. Three R&D team members from each of the six R&D teams were interviewed across three medical device companies. The findings found that Design for Six Sigma (DFSS) is used as an enhancement in all of the medical device companies, along with some Lean NPD initiatives, and a variety of NPD tools and methodologies and other varying characteristics. DFSS phase methodology can be concluded as a must have for the Irish medical device company. Medical device companies must allow a feedback loop at the end of their process, which will feed lessons learned back in and allow R&D teams to continually tweak their NPD process for the best fit for them. Lean NPD initiatives of value stream teams and reviewing the companies phase review usage should be followed. Cross functional team usage by the R&D team during NPD is a must. NPD tools and methodologies are a must have as part of the companies NPD process. Some are more than others. iv 2009-01-01T00:00:00Z http://hdl.handle.net/10379/1003 Reaching a crossroads: a strategic roadmap for the small to medium size enterprises Treacy, Joseph Globalisation is now well and truly upon us and the barriers of entry no longer hold bounds on the larger organisations, the big corporations are now looking for new opportunities for expansion. For the Small and Medium Enterprises (SMEs) in Ireland this presents a serious problem as today, not only do they have to compete with the local competition, they now have to face the force of the big corporations who bring with them the power of finance, possess superior products and technology with a strong experienced managerial team driving it. Where at one time the SME had dominance in their local markets, in many cases the arrival of the major entrant signals the end of the road. Many SMEs have diversified and become sub-contracting subordinates for larger organisations, while others have sold out to Multi-National Enterprises (MNEs). For the purposes of this research we examine the SMEs that have sold out to larger MNEs and we attempt to discover what unique features those SMEs have that is seen as adding value to the MNE. By understanding these factors we propose to create a strategic roadmap for all SMEs to benchmark themselves against, to bring them to the same level of higher performance as those SMEs seen as attractive propositions to the MNEs. 2009-01-01T00:00:00Z