Studies show that activity based costing (ABC) is not widespread in practice even though it has been present in the academic world since the 80's. This thesis examines the reasons for the discrepancy between theory and practice through a case study of a Swedish manufacturing company. The intension is to answer the question of what contributes to the choice of precision in product costing.We found arguments for increasing precision in product costing but not to the extent of a full-scale ABC implementation. The company's estimation of the value of increased precision. In the study three company unique factors were isolated that affected the company's estimation of value; drifting purpose of product costing, historical use of product costing and knowledge about product costing..

Title: CSR and profitability in three dimensions ? practical examples, Economic Value Added and previous researchAuthors: Linda-Marie Emilsson & Martina Classon Subject: Business AdministrationDate: 2011-05-26Mentor: Krister BredmarProblem description: Scientists have for a very long time disagreed about whether or not companies should work with Corporate Social Responsibility (CSR) and if there is any correlation between CSR and profitability. There are mainly three different views according the correlation: CSR have a neutral impact on financial performance, CSR have a positive impact on profitability and CSR have a negative impact on profitability. One of the reasons behind the disagreement is the complexity measuring CSR. Scientist claims that EVA is a measure that can be used to measure the correlation between CSR and profitability.        Purpose: The intention with our essay is to find out if there is any correlation between CSR and profitability.

Recently, the selections of ethical funds are increased; at the same time investors with social and moral preferences have increased in the capital market. There are currently debates on whether ethical funds perform better or worse than funds without ethical criteria. This also involves a vivid discussion on whether investors know about the consequences of investing in ethical funds. Therefore, this study involves theories about the rationality and decision theory, in addition to what mainly control the investment decisions. The study also discusses portfolio theory since this is one of the underlying theories behind fund management and its development.The purpose of this study is to explain if ethical limitations in the selection of securities affect risk and return in the fund portfolio.

Att ha en stark organisationskultur framha?lls idag av ma?nga forskare som en nyckel till framga?ng. Tidigare forskning visar pa? att en stark organisationskultur kan gynna fo?retag pa? flera olika sa?tt och det har ocksa? visat sig vara en av de fa? gemensamma na?mnarna mellan olika framga?ngsrika fo?retag. Bemanningsbranschen a?r en bransch som vuxit mycket snabbt i Sverige under de senaste 20 a?ren och som spa?s fortsa?tta att va?xa ytterligare.

Unmanned aerial vehicles (UAV?s) are nowadays greatly appreciated. The advantage over manned airplanes are great since UAV?s can be much smaller and therefore lighter. The goal of this project is to evaluate the performance of an environmentally friendly UAV using only lithium-ion batteries.

Investment in hedge funds is a relatively new phenomenon for investors compared with other forms of savings. In recent years, the interest has increased among investors in investing their money in hedge funds, given the protection against declines in the market they are aiming for. Their main purpose is to generate a high return at a low risk regardless of market trends. This they can achieve by having fewer restrictions that offer more flexible investment strategies and freer investment opportunities.The purpose of this paper is to identify how the selected hedge fund strategies have performed during the recent economic downturn. We also want to clarify the claim that hedge funds exhibit a positive absolute return regardless of what the market is performing.In order to answer the purpose of the essay and its problems, we have used a quantitative method with a deductive approach in the processing of data.

This is a report on the development and implementation of the web shop ?Urballa Ur?, a web application developed by nine students at Linköping university. The report illustrates the methodology and process with intention to answer the question ?How can an online watch store be implemented to increase sales??. During the process the agile method scrum has been used as a working method.

This study is about howStockholm?s policy for zero tolerance of graffiti from 2007 affected the graffiti culture inStockholm. We have researched what consequences there were for the practice of graffiti, and what consequences there were for the stylistic performance of graffiti. In doing so, we have had two focus group interviews and one deep interview including eight graffiti writers from Stockholm. The individuals in the groups have been practising graffiti for a varied amount of time, but we have representation from both before, and after/during the policy of zero tolerance from 2007. Our study shows that the result ofStockholm?s policy for zero tolerance of graffiti for the graffiti culture inStockholmwas a ?subcultureification?, a ?stylistic generalization? and the ?subculture?s ambivalent identity?.

Companies today are expected to communicate their responsibility to the world around them. Society?s expectations differ and stakeholders are demanding that companies act responsibly on matters related to climate, work environment and human rights. The purpose of sustainability reports is that companies should measure, present and take responsibility in relation to their internal and external stakeholders. It is intended that a reasonable picture of the company's sustainability performance should be communicated, containing both positive and negative effects.Companies efforts with sustainability issues is industry-dependent and industries with significant environmental problems perform the most advanced environmental statement.

Today there is still irrelevant pay differential in society. In Sweden in 2010, the average pay differential was 15,4 percent between the sexes. Only 0,8 percent better than EU:s average.In Sweden the individual salaries increasingly have begun to characterize the Swedish labor market. Based on this, the aim of this study is to highlight the issue of equal pay between men and women from the perspective of individual salary. This would also been doing with a background in the regulatory environment of equal pay.When it comes to equality between women and men it is the area of labor law in EU who is the most developed and in Sweden this is the area who is most affected by EU law.

Records of P III fractures from 235 horses, 71 of them were standardbreds, treated at 3 major Swedish equine hospitals (Strömsholm, SLU and Mälaren hästklinik) between 1994 and 2004 were evaluated for information such as the patients age, sex, breed, type of fracture, affected leg, time and place of the injury, treatment and, if possible, result of treatment. For the standardbreds, result of treatment was also followed up through written correspondence with owners and by screening AB Trav och Galopp racing-results. Moreover, results of horses with type II and III-fractures treated with rest and therapeutic shooing only were compared to horses in which lag screw fixation were added to achieve interfragmental compression. Compared to the rest of the Swedish horse population, P III fractures were slightly more common among standardbred horses. The mean age of the affected standardbred was 5,8 years, compared to 7,9 years in the rest of the horse-population. Most horses injured themselves in the paddock.

In line with Sloan (1996) but on European data (STOXX 600) we are investigating whether stock prices reflect information about future earnings contained in the accrual and cash flow components. The extent to which current earnings performance persists into the future earnings performance is shown to depend on the relative magnitudes of the cash and accrual components of current earnings. Moreover, we still find a significant positive excess return (Jensen?s alpha and size-adjusted return) by replicating Sloans (1996) hedge portfolio by taking a long position in the stock of firms reporting relatively low levels of accruals and a short position in the stock of firms reporting relatively high levels of accruals. However, we find no evidence of negative excess returns for companies with relatively high accruals, this somewhat lower the total excess returns for all the portfolios.

In line with Sloan (1996) but on European data (STOXX 600) we are investigating whether stock prices reflect information about future earnings contained in the accrual and cash flow components. The extent to which current earnings performance persists into the future earnings performance is shown to depend on the relative magnitudes of the cash and accrual components of current earnings. Moreover, we still find a significant positive excess return (Jensen?s alpha and size-adjusted return) by replicating Sloans (1996) hedge portfolio by taking a long position in the stock of firms reporting relatively low levels of accruals and a short position in the stock of firms reporting relatively high levels of accruals. However, we find no evidence of negative excess returns for companies with relatively high accruals, this somewhat lower the total excess returns for all the portfolios.

Syftet med denna litteraturstudie var att undersöka dokumentationen av barns smärtminne och copingstrategier vid smärta ur ett sjukgymnastiskt perspektiv. Vetenskapliga publikationer har sökts via databaserna PubMed och Academic Search. Granskningen resulterade i 24 artiklar som kom att ingå i vår litteraturstudie. Dessutom ingår övrig facklitteratur som handlar om barns smärta. Studierna visade att barn har ett väl utvecklat smärtminne och detta kan ha konsekvenser senare i livet vid kontakt med sjukvården.

The aim of this littrature review has been to describe how you can satisfy the need of nourishment for older people who suffer from dementia. Data has been retrieved by searches in Academic Search Elite, Sience Direct, Blackwell, PubMed and in the Journal Vård i Norden. The studies show that most of the people with dementia have a hard time to satisfy the nourishment. The results show that through different preventive measurement you can improve the nourishment for these people, to set the table, play calm music and to have a table companion. By taking the food oneself created a good meal environment and the individually need was provided for.