In today?s ever-evolving society the use of cash is replaced by digital services in the banking sector. Some local banks restrict manual cash handling while others remove it completely. This essay examines how management accounting is affected by restricted cash handling. The theory clarifies that management accounting strategies create guidelines and provides specific framework for employees and managers in the organization.

Coordinator of public health has recently become a new profession in the field of Health Promotion. During the last few years the pedagogic perspective has been increasingly important for the coordinators as a way of adapting their work methods to the circumstances. The conditions for coordinators of public health differ between municipalities and thus their tasks and responsibilities may vary with the local structure. According to the literature there are several ways to conduct Health Promotion and it is in the hands of the coordinator to adjust the methods to fit local conditions. The purpose of the study was to examine what influences the coordinators of public health and how that Affects their work methods.

The decisions for investment are forward-looking and the base of a long-term strategy. The research within investment have focused on diverse formulas which are used in financial assessment, which also should be complemented with qualitative evaluation. Consequently, the focus should not only be on the execution of the formulas. Less time have been spent on research concerning what actually initiates the investment proposals and Affects the decision-making. This will be highlighted in this essay.

The aim of my study is to see how teachers in the early primary school are working to teach all their pupils based on how different ethnicities, cultures and multilingual differences reflect on their work places ? the classrooms. I've also contacted the county, were the schools are located in, so I could see what system they are using and how it Affects the society.The Swedish society is influenced by different cultures, multilingualism and ethnicities the more time passes, which means that teachers all around need to integrate their pupils in the system so they can better adjust to how the Swedish school system works and be prepared for adult life. Teachers need to concentrate intensely on how they should guide the pupils in their specific class so they can reach their full learning potential and reach the knowledge criteria set by the Swedish school system.I contacted the board of education and to set up a meeting so we could discuss my project. During the meeting I asked the representative how they believe this matter should be handled.

With the technological development of the last decades, an increasing number of genealogists are carrying out their research online. The purpose of this master?s thesis is to examine how and why genealogists' information behavior has been influenced by the use of online services for genealogy. Using a conceptual model of genealogists' information behavior as theoretical basis for the study, I examine how the use of online services affect genealogists? search process, what information they are looking for and what information resources they use.

It?s a fact that the climate is affected by the vehicle that runs on the worlds roads. But theconstruction of the road itself is rarely thought of as a climate threat. Svevia and the Swedish roadadministration have opposite views of how the construction of roads should be carried thru. It?sthe difference between those two construction methods that is the base in our thesis.The amount of energy use or the emissions are not analyzed for neither the Swedish roadadministrations nor Svevias construction models.

The aim of this study was to understand how evaluations are implemented and used in procured nursing homes for elderly. Our methodological approach consisted of a single-case study research. The case in this study was Växjö municipality. Three procured nursing homes for elderly were chosen in the municipality as examples of implementation and use of evaluation. The method for retrieving empirical data and the analyzing of it was based on triangulation.

The purpose of this study is to examine some after-school teachers? perceptions about the outdoor stay at the after-school care centre in the schoolyard and in the leisure- environment.Five semi-structured interviews were conducted with the after-school teachers at five after-school care centres in the Stockholm area.In the theoretical part presents the leisure- governance and ongoing research on outdoor learning, research on the school playground and kindergarten local environment Affects children in their development and learning, and after-school teachers? professional identity.The theoretical foundation is based on the phenomenographic approach.The questions are:? What is outdoor education according to the after-school teachers?? According to after-school teachers, what educational opportunities are provided by the schoolyard and the local environment?? How do the after-school teachers use the schoolyard and local environment?The result shows that outdoor education can be a knowledge invigorating complement to the indoor teaching and a way for the after-school centre to supplement the compulsory schoolday. The play outdoors can help to increase children's social development, creativity and imagination. The after-school teachers used the schoolyard and local environment for various purposes which may be due to different circumstances, knowledge and experience to carry out educational activities outdoors. But it may also depend on whether the after-school teacher focuses on the regular school day or in the afternoon at the after-school care centre..

As a result of an increased consumption, waste volumes has grown steadily throughout the 1900s, and this puts great demands on an efficient and ecological sustainable waste management on both local and national level. In order to evaluate collection and disposal of household waste, a large number of Sweden´s municipalities are using waste analyses. The overall aim of this study has been to summarize and assess results from waste analyses executed in Härjedalen´s municipality during the years 2007-2011.The evaluation has given information about the household waste´s composition, quantity and change in time. The report´s objective has been to create a basis which the municipality can use in planning of future information efforts and other measures, and give some proposals on how these can be designed and targeted. Therefore, the report also highlights research on motivations factors that Affects environmentally conscious behavior such as recycling, and how different instruments like information can be used to promote this.

The Common Agricultural Policy the European union´s common agreement about the agriculture financial support. A major change is about to take place in the next 3 years. This reform Affects the first 15 members as well as the 10 new members in CAP2. This study contains a future of how agriculture will look like in Sweden in 10 years. The study is mainly based on interviews with key-persons3 in Sweden. The first part describes the CAP-reform in theory, the second part the interviews and the last is a conclusion of the material. The future will see larger farm units.

The aim of this study was to investigate which factors teachers and special needs education teachers view as being the main causes of mathematical learning difficulties and from these choose how to educate pupils with these difficulties. The aim was also to investigate how this education is organised at two different schools. An interview based investigation addressed these objectives by using three comprehensive questions:Which factors do the teachers and special needs teachers view as being the main reasons for mathematical learning difficulties?How do teachers and special needs teachers educate pupils with mathematical learning difficulties?How is the education organised for pupils with mathematical learning difficulties at two different schools?This study is based on four interviews of three teachers and one special needs teacher. The people interviewed work at two different primary schools in the same local authority.

The purpose of this thesis work is to evaluate how the physical behaviour of a pipe bend is affected by the pipe bending procedure. Effects such as initial ovalization, thinning, thickening and plastic hardening from the bending procedure are examined and the mechanical properties of pipe bends containing these effects are investigated.This has been evaluated by creating a detailed Finite Element model of a pipe that is being bent. Then the differences compared to a bent tube in a virgin state, so called Elbow elements and an analytical in-house program have been evaluated. The virgin state refers to a model of a pipe that is bent from the beginning, thus having a homogeneous thickness and not containing any plastic hardening. The Elbow element is a calculationally cheap element, specially developed for accurate calculations of pipe bends in an initially virgin state.The goal with the thesis work is to get a better picture of what happens to a pipe as it is being bent, how this Affects the mechanical properties and to evaluate the possibility to develop an easy method for taking these effects into account when using the Elbow element.This report describes the layout of the work and how the detailed FE-model has been constructed.

The interest for locally produced food has increased the last couple of years, and some consumers have a willingness to pay a premium for niche products like locally produced food. At the same time it seems like the Swedish pig production are in a negative development period. This study tries to see if locally produced pork could be a possible factor which might affect producers in the county of Västra Götaland views on different aspects regarding their production. Consumers of pork and their point of view regarding locally produced pork were also studied. Surveys to consumers and producers were constructed. Although previous studies claim the opposite, in the two locations (Högsäter and Uddevalla) where the consumer survey were performed, there were more men than women that always bought locally produced pork.

The main aim of this study is to investigate which structural ideas that lies behind the European Union?s marine operation Atalanta that has been put into motion to counteract piracy and robbery outside the coast of Somalia. In order to do this, we have with the use of the theory of weak states, intervention as well as sovereignty, investigated EU?s document in the question with the use of the idea centered analytical method. The questions that has guided this study, lies both on an empirical and theoretical level.

AbstractTitle: Serial recall of two-voice lists: Words are not perceptually organized by voice.The present study examined how voice Affects the perceptual grouping of words in short-term memory that are auditory presented. Three different voice-lists were used: single-voice, alternating-voice and split-voice. In single-voice lists all words were presented in the same voice. In alternating-voice lists words were presented alternately in a male and a female voice. Finally, in split-voice lists words were presented grouped four and four in a male and a female voice.