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.

Syftet med studien är att belysa hur barn i förskolan använder sig utav sina redan vunna literacyfärdigheter. Studien har genomförts med kvalitativ metod där en etnografisk fältstudie legat till grund för de resultat som presenteras. Vi har använt en metodkombination av systematisk observation och dokumentation genom filminspelning.  Vi har följt tio stycken barn och underlaget har samlats in från två förskolor i Linköpings kommun. Resultatet har bearbetats utifrån Vygotskijs sociokulturella perspektiv. Resultatet visar att de unika literacypraktiker barnen är engagerade i är beroende av ett antal olika faktorer.

This paper reports from a study looking at teacher?s and student?s apprehensions regarding rubrics. The idea to research this specific subject stems from our interest in this phenomenon due to our education and curiosity about how rubrics are apprehended and not about how they are used or described. To explore this area we have used empirical material compiled through interviews. The analysis is done by creating categories containing various apprehensions expressed in the material through different characterizations of the phenomenon called rubrics.

Floor surface in pig facilities can have an impact on animal welfare and pig health, as it can cause the pig physical damage and thereby increased risk of infectious diseases and lameness. The development of pig housing systems has resulted in a decreased use of bedding. It seems hard to find the optimal floor in farrowing pens, as it must suit both the sow and piglets. The floor friction needs to be adequate to avoid slips and at the same time should the floor be non-abrasive. Abrasions and lesions caused by the floor are not only causing the animal suffering, but are also negative from an economical aspect.

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..

As long as envy and the will of harming others for what they possess have existed, the evileye has been a present belief system in many cultures around the world. This study, based onarchaeological evidence and texts by ancient writers that reflect this ancient superstition,explores how the evil eye was being averted and practiced by ancient cultures. What measureswere taken to ward off the evil eye? How have these measures been represented in thematerial culture? What can we learn from the context of the material culture involving the evileye? Discussions and theories of protective measures that have been depicted on the walls ofthe roman city of Pompeii will hopefully give a wider comprehension of the evil eye, and its influence on Roman society..

I undersökningen har en kvalitativ studie använts bestående av postenkäter. Syftet med studien är att undersöka tre förskolors utemiljöers fasta material. De valda förskolornas utemiljöer är byggda under tre olika årtionden. Förskolegårdarna har studerats av oss genom observationer, foto och postenkäter till pedagogerna. I postenkäten har pedagogerna fått besvara hur de upplever den egna förskolegårdens fasta material.

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.

Syftet med utvecklingsarbetet var att skapa ett genusneutralt läromedeli ämnet kemi om atomen för årskurserna 4-6. Nuvarande läromedelupplevs som för svåra och irrelevanta för eleverna som i stor gradtappar intresset i elvaårsåldern. Framför allt flickor upplever att ämnetinte är riktat till dem. Därför skapade jag ett material utan traditionelltmanliga inslag, för att inkludera alla elever. Fakta förenklades ochkonkretiserades så att den blev relevant och begriplig för eleverna.Produkten syftade till att vara åldersanpassad och kreativtstimulerande, då barns kunskaper gynnas av lekfullt lärande.

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.

In order to study how science and archeology was exploited for political means during the Third Reich this thesis investigates the scientific institute Ahnenerbe, founded in 1935. The thesis is built up as a literature study combining literature sources from the time of the eventas well as research done around Ahnenerbe after the war.The purpose of the thesis is to examine the official and unofficial purposes of the organisation. It investigates how scholars viewed Ahnenerbe at the time, and after the war. It further examines the scientific value of the material published by the organisation, where there is a specific focus on the material covering Germanic Männerbunds..