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11197 Uppsatser om Activity-based costing - Sida 42 av 747

The laboratory rat : improved welfare for mothers andpups through breeding in an enriched environment?

Maternal behaviour is crucial for the development of the rat pups? behaviour and stressresponses later in life. There are numerous studies evaluating the effects of the dams?behaviours on the pups, but not many addressing what can be made for wellbeing of the ratdams when breeding. Few studies have addressed the question of how the commonly usedrearing environment effects the dams? behaviour and in the long run how it effect the ratsreared to become our research models.

"Vi har ju alla en tårtbit i det hela" - en studie om samverkan i arbetet med hedersrelaterat våld och förtryck

This paper deals primarily with the developmental potential and use of court -based mediation in Swedish law, and its relation to court-based conciliation and the judicial procedure as means to end a conflict.  In Chapter 42, Section 17 of the Swedish Code of Judicial Procedure, a judge, before the parties have their main hearing, can act as a mediator between the parties to settle the dispute. The judge should, according to the law, always try to make the parties come to an agreement before the main hearing. This obligation can be fulfilled either through the use of court-based conciliation, or court based mediation. Mediation as such is rarely used in Sweden, and one of the goals of this essay is to try to provide a tentative answer to why that might be the case.  The second goal is to try to find a consistent, yet flexible notion, of the concept of ?jurisdiction?, and to provide an explanation for the relation between mediation as an alternative method for dispute resolution and the judicial procedure.                                                                                                                                            .

Koncernbidragets hantering ur ett ABL-perspektiv: - En analys av det vedertagna tillvägagångssättet

The use of group contribution between consolidated firms is a common phenomenon in Sweden where taxation is not based on the return on the consolidated level but on the return on the individual firms. However, the process of handling the group contribution does not work without problems. This thesis analyzes three main issues where group contributions oppose the Swedish Companies Act. ? The Swedish Companies Act enacts the decision regarding group contributions to be made at a shareholder?s meeting.

Från whiteboard till pekskärm : En studie av universitetslärares upplevelser av interaktiva klassrum

Information technology (IT) have for several decades been used in university education. An increasing number of classrooms today are built around a concept which uses IT in collaboration with the room itself. However, little is known about the experience of university teachers when working in such classrooms. This study examines the views and opinions of teachers at a Swedish university regarding using and interacting with these classrooms. Furthermore, we identify possible underlying factors that influence these views.

Aktivitet, läggnings- och resningsbeteenden, tillväxt samt renlighet hos kvigor i liggbås respektive djupströbäddsbox :

The aim of this study was to compare activity, lying down and getting up behaviour, weight gain and cleanliness in heifers in cubicles versus on deep-litter. The study was conducted from autumn of 2005 until autumn of 2006 in a commercial organic dairy herd with 340 cows. In 2005 the farm rebuilt half of the young stock accommodation from deep-litter pens to cubicles. The experiment used 150 heifers of the breeds Swedish Red, Swedish Holstein and crossbreeds between these, all born on the farm. The animals were divided into three blocks based on breed and within each block they were sorted after increasing age. The youngest heifer in each block was randomly allocated to one of two groups, cubicle or deep-litter pen.

Anorexiterapi : En undersökande essä om att arrangera en kontext som subtilt förmedlar att förändring är möjlig

This scientific essay aims to more closely study how to best arrange a context that subtly conveys that change is possible in the treatment of patients who starve themselves. By describing a number of situations during the first weeks of a girl´s therapy, this essay focuses on some central themes in the initial stage. The essay is mainly aimed to explore the conditions for a meaningful communication with a patient who has a low BMI value and who quitted the nutrition-oriented care in her clinic. The essay is a form that allows for reflection on one´s own considerations about the wisest line of conduct in various situation. The work is based on an existential understanding of the starvation as a fragile person´s one and only way to reconcile with herself in the world that is hers.

Lekens funktion för språkinlärning hos flerspråkiga barn

This is a qualitative study that explores how bilingual children develop their language through play. The study is based on observations and interviews conducted in a preschool located in a multicultural area of Stockholm.The purpose of using two qualitative methods; observations and interviews, was to get a bigger picture of the study area. The results of the study, illustrated through observations and interviews that I have conducted, shows that the game has great role for bilingual children's language development. Furthermore, the results show that the informants are aware of the importance of play for bilingual children's language development especially when they are talking about investing in the promotion of children's language by using different methods and materials in their pre activity for various games and activities.One of my conclusions is that bilingual children learn the language during both free play and structured play especially when educators are present and aware of the activities that they perform. It is also important to see children as individuals to cover all the needs of children at different activities.

Crowdfunding : Svenskarnas motiv till att investera

The purpose of this essay is to examine the Swedish people?s level of knowledge about crowdfunding and their incentives and deterrents to crowdfunding investments. Early on crowdfunding was divided into two objectives: reward based and equity based crowdfunding. The division of objectives is logical due to the differencing conditions of the motivation for investors to invest. Supported by theories in crowdfunding incentives, commitment-trust, the prospect theory, and the diffusion of innovations, we aim to establish a comprehensive line of reasoning to support our model of motivation in the conclusive chapter.The results of this essay were achieved by a combined method.

Informationssäkerhet och autenticitet i elektroniska arkiv

The topic of this essay is whether the private owned ammunition factory Norma Projectile AB was a part of a war economy system from 1938 to 1943. This is done by analyzing specific documents from the company´s archives that expose the connection with Swedish authorities. The selection and analysis of these documents are based on four main criteria?s of the concept war economy. These criteria?s are based on Ivan T.

Metaller i dagvatten - Effekter i recipient : En analys av koppar, kdamium och zink i dagvatten från en parkering i Halmstad, Sverige

When stormwater occurs near human activity the water gets polluted. The purity and composition vary widely depending on the types of activities in the area, the type of surface the water comes in contact with, precipitation and many more parameters. It has long been known that stormwater quality can affect both human health and the environment as stormwater is a major contributor to pollution of receiving waters.A human activity that has an impact on the environment in several different ways is traffic and stormwater is no exception. Airborne gases that react with precipitation, oil leaks and fuel systems that drops down on the ground, metals from brake linings and rubber particles from tire wear are some of the aspects you have to take into account when categorizing the relationship between traffic and polluted stormwater.In this project, stormwater samples from a parking lot in Halmstad, Sweden were collected and analyzed with an atomic spectrophotometer. The presence and relationship between copper, cadmium and zinc with different rainfall parameters have been studied.

Balansera Mera : Balanserad styrning i Vellinge kommun

AbstractDuring the last decade the public sector has been influenced by new ways of measuring performance and governing, taking inspiration from the private sector. The Swedish municipal community Vellinge has since 2004 adopted ?The Balanced Scorecard? by Kaplan & Norton, measuring not only the financial parts but also other, important factors. The adoption took place since the Swedish government applied new demands on county councils and municipal communities through ?God ekonomisk hushållning?.

Socialsekreteraren och organisationen : ett samspel på gott och ont

Different forms of organization in the field of social work, creates different conditions of the individual social workers occupation. This affects not only the people who carry out this work, but also the clients who come in contact with social services.   This survey was based on six interviews executed during spring in the year 2010. The respondents were social workers within economic aid and their nearest executive manager at two municipalities in Kalmar County. The overall aim for this survey was to examine how these social workers were influenced by various ways to organize the municipal work activity. This through following questions:How was respective social service in the municipalities organized?How were the social worker effected in their daily work by the organization?Where there any specific up- or downsides in the way that economic aid was organized in the aspect of the social workers daily work?  The result of this survey was synonymous with a lot of the previously executed research in the area in the sense that the larger municipalities were more specialized in its organization than the smaller.

Enkät för skattning av 8-åriga barns fysiska aktivitet : En valideringsstudie. Frågor ur SIH-enkäten jämförda med referensmetoden accelerometri

AimTo validate the STOPP-8-questionnaire (S8Q), containing items from the SIH-questionnaire, against the criterion method accelerometry to estimate its capacity to assess 8 year old Swedish children?s physical activity (PA). Can it assess children?s physical activity? Can it differentiate the active children from the sedentary? If the answer is yes, how well can it do so? MethodData was collected during fall and winter the school year of 2008 - 2009 via the project STOPP-8. Out of 676 children at 12 schools in Stockholm area, 155 (boys n=72, girls n=83) provided complete questionnaire data and wore an accelerometer (Actiwatch 4) during 7 consecutive days which provided data for mean and median activity, time spent sedentary, in moderate to vigorous PA and vigorous PA.

Shared IT Service Center i kommuner

To be able to maintain an adequate ITservice for various users and needs,more municipalities are looking at thepossibility for mergers of local ITdepartments. One solution for mergingmultiple services/functions and creatingsynergy opportunities is called SharedService Center (SSC). The concept of SSCis that the administrative serviceitself becomes a core activity withinthe organization. The aim of this thesisis to provide municipalities who areconsidering a merging of their local ITdepartments with recommendations on howto design the Shared IT Service Center.Recommendations are outlined based on ananalysis of IT-management literature,reports and by conducting a study onthree ongoing collaborations.The conclusions drawn from the studysuggest guidelines for the design of aShared IT Service Center formunicipalities. These are as following:Create a vision associated with aspecific and structured target state.Identify needs for different targetgroups in municipalities and set acommon standard.Create a clear and practical model/SLAappearance of the cooperation andagreement.Ensure the individual municipalitiescommissioning skills in order to notlose it in the context of a common IToperation.Find an organization that is democraticfor member municipalities andfacilitates long-term partnership.Specify the operation and maintenance sothat it can be regulated and controlledEstablish a common help desk.Establish a common standard andconsolidated infrastructure before theintroduction of a common technology platform..

Definitionen av ett Investment Entity - En studie av de underliggande kriterierna i ED/2011/4 Investment Entities utifrån princip- och regelbaserad redovisningsteori

Recently, the IASB and the FASB initiated a joint project to determine which companies that could be defined as investment entities and thus subject to an exception from IFRS 10 Consolidated Financial Statements. The first draft, ED/2011/4 Investment Entities, was published in 2011 and included six criteria that a company must meet in order to be classified as an investment entity. Based on academic theory, the fact that the IASB and the FASB published a joint proposal is interesting for several reasons. Traditional accounting theory tends to distinguish between two different approaches in standard setting: principles- and rules-based. The IASB is considered to have a principles-based approach, while the FASB is considered to have a rules-based approach.

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