This paper investigates the internal product costing system in one of the Swedish banks with the purpose to evaluate the quality of its product costs and possible implications on decision making. The study shows that the current system distorts product costs by, among other things, using relative allocation of costs and time and by allocating all costs to individual units of products. We therefore propose an alternative product costing system, which mainly draws on ABC theory but is also adapted to the specific needs of service companies and of the Bank. This proposal is intended as a solution in this particular case and not to be generalized in other contexts. We hope however to add to the understanding of why more complex costing systems, such as the ones based on ABC theory are, according to previous studies, not widely used in practice.

This paper examines and compares several different sites in Sweden in addition to one in Mexico regarding whether the ecological requirements theses sites have had during planning and construction has affected the design in any way. Is it possible that, for different reasons, one thinks ?like nature? when one thinks of ecology and, if true, how does this reflect on the spatial and structural design? This paper tries to identify if some sort of general design expression is used in projects with requirements on ecological sustainability. In total, five projects have been compared in different areas such as choice of materials and their composition. These projects have an ecologically sustainable processing of water in common, although most also have ecological consideration in other areas as well.

The purpose of this thesis is to collect knowledge of techniques and materials for planning roofgardens. Gardens built on top of buildings is not a new phenomenon, already in the beginning of the century architects were experimenting with roofgardens. During the Modern Era roofgardens appeared as a part of the design and worked well together with flat roofs and the ideas of light, air and greenery. Today the most common kind of roofgarden is on a ground-level joist that hides parking or other underground functions. The most important difference between planning a roofgarden and a garden on the ground is the limitation of the load of the roofgarden. Plants, paving-material and equipment must be chosen with this in mind. A light and thin layer of soil demands plants with small needs for water and nutrition.

The technological legacy from the early electrification of the Swedish railroads has resulted in a power grid with a lower grid frequency than the national power grid from which it is fed. Energy transfer between these power grids with different frequencies requires substations, adapting the grid frequency for the rail road power grid. For this purpose, a feeding power grid has been built, stretching across the country from Boden in the north to Tälle/Häggvik in the south.Power transfer in the Swedish power grid results in voltage angle differences which increase with increasing loads and transfer distance. These voltage angle differences are transferred from the power feeding substations to the rail road power grid, will in some extent cause loss of energy due to unwanted power flows from north to south.To minimize the losses due to this phenomenon, a power management system called EFS 132 kV has been developed and implemented. The system minimizes the unwanted power flows and controls the desired power flow for a good distribution of loads between the power feeding substations.This thesis investigates the extent of the transmission losses avoided due to the EFS 132 kV that coordinates the idling angles to a common reference point.The results indicate that EFS 132 kV affects the power flow, especially between the northern substations through an improved load distribution.

  Aim. The aim of the study was to describe how nurses in home care experience to pursue palliative care in ordinary housing. Methods. The study had a descriptive design with qualitative approach and was carried out through semi-structured interviews with 14 nurses in home health care from two medium-sized Swedish municipalities. The material was analyzed with manifest and latent content analysis. Findings. The underlying theme that emerged in the study was: Working with palliative care in the patient´s own homes is positive but challenging. Informants describe among other things that they perceived palliative home care as meaningful and that relatives have a central role in the palliative home care since they are close to the patient around the clock. The stress that emerges from the heavy work load and the long geographic distances are described as strenuous and to affect the care in a negative way. Informants describe the home environment as challenging as it is often not adapted for care and the collaboration with the palliative team is described to be experienced as both positive and negative.

The Capturetheory wants to give an alternative explanation for the need of regulation. From this point if view the government does not have enough information to make an optimal regulation. There is a possibility for different interest groups to take advantage of the political arena by rent- seeking behaviour. An industry may be willing to be regulated to protect itself from competition. The objective of this paper is to account for the pros and cons of the theory of regulatory capture and also if it can be applied to the Swedish market of pharmaceuticals.

Mass distribution with techniques as multicast and peer-to-peer are becoming increasingly important in the Internet. Today the distribution of sound and video over Internet, so called streaming media, is static due to the unicast method. This results in a linear increase of distribution costs and therefore no conditions for commercial scalability. This thesis describes why multicast may be the only scalable alternative for commercial mass distribution of streaming media over Internet. Mass distribution through peer-to-peer technology promises a lot but is fronting a couple of great challenges, for example asymmetric bandwidth, locality and legalization.

Wind power in Sweden is expanding in response to the government's decision that 49% of Sweden's power should originate from renewable energy sources by the year 2020. Problems with noise and sound emissions related to wind turbines are a constant argument against the wind power expansion and this paper means to examine if vertical axis wind turbines might be a viable alternative to the conventional horizontal design for noise sensitive areas. In order to determine factors like difference in frequency, noise propagation and noise emission level, measurements of both horizontal and vertical axis wind turbines have been completed and the data analyzed with MATLAB. It is shown that there is a difference in how the noise from the two types of turbines propagates due to avariation in the frequency spectra of the emitted sound. It is also shown that vertical axis wind turbines generate a lower sound emission with less intensity inthe lower frequencies..

The aim of the study was to evaluate parents and course directors?experiences of the AKKTIV ComAlong-course (Augmentative and AlternativeCommunication ? Early Intervention). ComAlong targets parents of pre-schoolchildren with extensive communication difficulties and aims to give parentsknowledge about different aspects of communication, communication developmentand AAC. Both qualitative and quantitative methods were used. Individualinterviews and pair-interviews with totally nine persons were performed and 54course questionnaires filled in by parents were evaluated.

  Aim. The aim of the study was to describe how nurses in home care experience to pursue palliative care in ordinary housing. Methods. The study had a descriptive design with qualitative approach and was carried out through semi-structured interviews with 14 nurses in home health care from two medium-sized Swedish municipalities. The material was analyzed with manifest and latent content analysis. Findings. The underlying theme that emerged in the study was: Working with palliative care in the patient´s own homes is positive but challenging. Informants describe among other things that they perceived palliative home care as meaningful and that relatives have a central role in the palliative home care since they are close to the patient around the clock. The stress that emerges from the heavy work load and the long geographic distances are described as strenuous and to affect the care in a negative way. Informants describe the home environment as challenging as it is often not adapted for care and the collaboration with the palliative team is described to be experienced as both positive and negative.

Proteins are vital to all cells in the body. They consist of long chains of amino acids. To be able to study the amino acid composition of a protein it is necessary to hydrolyse it, followed by separation and quantification. When the protein is hydrolysed, in this case ß-lactoglobulin, the protein is divided into individual amino acids. The method that traditionally has been used to hydrolyse proteins takes 24-72 hours to complete.

The harmonization within EC Company Law has been relativley successful. Despite its relative success; important differences still remains in European company law.The freedom of establishment itself, and the ECJ?s interpretation of the freedom provides European companies with a substantial cross-border mobility. As a consequence of this mobility, together with the differences in national legislation; mandatory rules in company law can be easily evaded. A typical example of this is that a Swedish enterprise, by running their business through a British private limited company, can escape the Swedish legislation on capital contributions when forming a company with limited liability for its members.

This thesis highlights the complex relationship between social movements and the mass media. The new social movements really have to struggle to get access to the media sphere, often enforced to use spectacular media strategies, and at the same time maintain their political messages. This struggle gives us reason to question the liberal notion of the media as a neutral arena for political communication and debate. In fact we argue that the media industry should be seen as a powerful actor and that the mass media serves to maintain and enforce an ideology that serves the political and economic elites in the liberal capitalist democracy. The Social movements that seek to question these elites and present an alternative, as they did during the EU-meeting in Gothenburg 2001, quite clearly gets far from neutral media image of the political actions taking place instead the are portrayed as violent or associated with violence and not presented as legitimate or believable political subjects..

Jönköping's municipality requested a diploma work witch would present the experiences, as arisen during the existence of the echo village Smeden.To recive information for the background, literature at the university library were searched at the database "Libris" with words like "echo village" and "ecological living".Data was retrieved from 28 questionnaires that were sent out to the inhabitants of the echo village Smeden. The questionnaires contained questions about experiences, opinions, ideas and thoughts about living in this echo village. The results were analyzed and presented by diagrams and tables and showed that the inhabitants where most unsatisfied with the sewer and the system of the toilet. In the opposite the inhabitants experienced that the remaining systems were in satisfactory and the majority of the inhabitants were very pleased with their living conditions.Conclusions of this study are that an echo village would be a suitable alternative to an ordinary living and that ecological living would be something that would work well even in the future. An important thing to remember is that the systems of the households must be easy for the inhabitants to maintain otherwise the environmental thinking would be in risk of failure if some don?t have the energy to manage this properly..

This report is an outcome of a master degree project at Linköpings University in co-operation with Micronic Laser Systems AB. The purpose with this master degree project was to investigate how to implement a receiver in a data transfer system. The system consists of several data channels, where every channel consists of three parts: driver, transmission lines and receiver. The driver send low amplitude differential signals via the transmission lines to the receiver that amplifies and converts it to a single-ended signal. The receiver has to be fast and be able to feed an output signal with high voltage swing.