This thesis analyses the cost accounting system KPP and its use within the Swedish health care. KPP is designed to calculate and assign health care costs to individual patients. This would facilitate evaluations and comparisons of the costs for certain diagnosis, patient groups or clinics with a different mix of diagnosis. The study investigates the following questions: 1. Does the KPP-model theoretically work as a cost accounting tool for health care purposes? 2.

Sverige står inför en stor generationsväxling de närmaste åren. Rekordgenerationen ska pensioneras och därmed ersättas av de yngre generationerna. I samband med generationsväxlingen sker det en kvalitativ förändring eftersom de olika generationerna har olika erfarenhet och värderingar. Dessa värderingar ligger till grund för hur individer driver företag, hur de prioriterar sin arbetstid och hur de lever sitt liv. Med tanke på vilka värderingar som styr de olika generationerna, tillsammans med att Generation Y börjar inta arbetsmarknaden, är det intressant att se om individers generationstillhörighet avspeglas på sättet de ser på ledarskap.

This paper examines in what way the heterosexual matrix is challenged by Stephenie Meyer in Breaking dawn (Så länge vi båda andas). By doing a thematic study on the various family constellations appearing in the novel, I search for the queer elements in it. I discuss incest, family building and motherhood, and find that there are numerous queer elements associated with the themes I have chosen. I conclude that the Cullen family challenges the heterosexual matrix, despite not being typical queer vampire characters. I also find that building a successful family is not based on gender or constellation otherwise, but is instead dependant on democracy and equality.

This essay examines the process of fair value accounting of financial assets in a Swedish commercial bank, in contrast to the theoretical approach stated by IASB. The theoretical background contains a review of the academic standpoint on fair value accounting and historical cost accounting, a detailed description of fair value accounting according to current and future IASB regulation and on the American FAS 157 regulation. The empirical case study describes the process of valuing and classifying financial assets into level 1 and level 2 of the fair value hierarchy. The analysis describes how the legal requirements for classification are interpreted and applied in practice when valuing bonds and derivatives. The authors provide an explanation as to why the majority of financial assets are valued mark to model rather than mark to market as well as a suggestion on how the share of market valued assets can be increased..

The aim of this thesis is to examine Social science teachers infor-mation seeking in their professional role.The focus in this study has been on what sources the teachers use for information seeking, examine and analyze their information practices and how they state their reasons for using different in-formation sources, and finally how these teachers experience con-ditions related to information seeking and how these conditions in-fluence their information seeking.This study is based on four semi structured qualitative interviews. The empirical material from the interviews has been compared to earlier relevant research and analyzed with a theoretical frame-work, which includes conceptions from a sociocultural perspec-tive, a matrix over different kinds of information sources devel-oped by Höglund och Persson and McKenzie?s model of infor-mation practices.The results of this study are:- These teachers use both formal and informal sources and external and internal sources. Digital sources are important and these have consequently been added to Höglund och Persson?s original matrix from 1985.- Information practices tend to overlap each other, for example ac-tive seeking (more specific and prepared information seeking) and active scanning (less specific), which are the two most common information practices among the teachers.

SAMMANFATTNINGSyftet med studien är att granska hur dagens unga i Sverige resonerar kring derasarbetsliv. Syftet förgrenas i följande frågeställningar:? Går individernas resonemang i linje med hur teorier beskriver Generation Y?? Går det, beroende på akademisk utbildning, urskilja skillnader i beskrivningenav individernas inställning till arbete utifrån teorierna om Generation Y?? Går det att ifrågasätta synen på Generation Y som en homogen grupp?? Om det går att ifrågasätta Generation Y som en homogen grupp, vad kan det isådana fall bero på?Arbetsmarknaden står inför ett generationsskifte när dagens unga nu gör entré, de såkallade Generation Y. Generation Y profileras som målmedvetna, reflexiva ochsjälvsäkra individer som vågar ställa krav i arbetslivet. Med en stark vilja attutvecklas anses de kunna bli den mest högpresterande generationen genom tiderna.Emellertid menar kritiker att det finns en svårighet i att beskriva generationen som enenhetlig grupp.

Title:   Controlling Mälarenergi by Balanced Scorecard Seminar date:  2009-01-16 Institution:   School of Sustainable Development of Society and Technology Course:   Bachelor thesis 15hp Authors:   Camilla Nilsson, Amanda Agestav Advisor:   Ulla Pettersson The main issues:                What does Mälarenergi's Balanced Scorecard look like? Which Balanced Scorecard perspectives are important to Mälarenergi? Is Balanced Scorecard a purposeful control model in order for the group management to fulfil the aims of the owners' directives? Purpose:                            The purpose is to find out how the group management at Mälarenergi works with Balanced Scorecard. Is Balanced Scorecard a purposeful tool for the group management to fulfill the aims of the owners' directives? Method:                             This study is based on a qualitative research method in the form of interviews. We have interviewed one respondent.

The purpose of this thesis is to study the difference in value generation and its drivers between leveraged buyouts and listed companies. The primary objective is to observe if differences exist. A secondary objective is to understand the differences and attempt to provide an explanation based on earlier research on Private Equity. A selection of large Swedish LBO-transactions, carried out between 1998 and 2012, are analyzed and their value generation drivers subject to comparison with a weighted index of companies listed on the Nasdaq OMX Stockholm. A clear difference in value creation is observed, both in size and composition.

Swedish family companies are facing a tremendous change in the form of generation changes because of the large part of owners that are about to retire. If all 45 000 to 50 000 family companies ceases to exist, Sweden looses a significant part of business trade.There are numbers of different methods for an older generation of owners to transfer their companies to a younger generation such as inheritance, gift, will, internal stock transfer, division?s etc., where inheritance is the most complex area. That an owner of a company dies without any plan for the future of the company is not preferable because the rules of legal successions occur. The law system regarding inheritance is usually not a good method since the surviving wife, who has the primary right to the inheritance, may not be interested in the company.

In a dynamic and unpredictable reality, either rigid structures or silo architectures areappropriate ways to organize an agile organization. This thesis enlightens these relationsbetween Service Oriented Architecture (SOA) and an organization who acts in a varied andconstantly changing business environment. In other words, this thesis enlightens the question:?How suitable is SOA to organize the enterprise who will meet a constantly changing andheterogenic business environment?.The thesis presents a model where an efficient organization must be agile to be able to actquickly in the business environments with constantly changing desires, needs, expectations,desires etc. According to the same model a Service Oriented Architecture organizes theenterprise elements such as processes, resources, competences, responsibilities, informationsystems etc.

The purpose with this masters thesis was to model the scanner in a system for laser bathymetry. The model was then used to develop a controller for the scanner so a good search pattern was achieved. Two different types of models have been tested, a physical model and a Black Box model of Box Jenkins type. The physical model has been derived from Lagranges equations. Identification experiments have been used to compute the Black Box model and to find the unknown parameters in the physical model.

Rekrytering är en viktig komponent för alla organisationer oavsett om det handlar om ett företag, ett fotbollslag, en sekt eller dylikt. Det är i grund och botten rekrytering som skapar en organisation. Ledare är viktiga personer för ett företag, det är de som sammanfogar de anställda, driver företaget framåt och utgör stommen i en organisation. Vi har valt att sammanfoga dessa två genom att undersöka hur företag rekryterar ledare genom platsannonser; dess utformning och hur de har utvecklats över de senaste tio åren. Utifrån befintlig rekryteringsteori har vi, för att underlätta en kvantifiering av platsannonserna, utformat en analysmodell som kategoriserar den teoretiska utvecklingen i tre olika generationer.

Some MNEs encounter frustration or failures when they enter a new market. The main reason is due to a lack of adaptation. There is a lack of theoretical study about the local adaptation phenomenon of Swedish MNEs in China. Most studies are at the level of experience. Therefore, the purpose of this study is to find out the dimensions subject to local adaptation and their degree for the Swedish MNEs in China.

Ett spels karta är begränsande i det att när man valt en viss storlek kan man inte gå utanför den ramen utan att göra relativt resurskrävande operationer. Denna undersökning genomfördes för att se om en trädstruktur kan användas som lösning att hantera en honeycomb-struktur på ett lämpligt sätt för att ständigt kunna utöka ett spels karta. Resultatet visar att det är möjligt att använda trädstrukturen relativt bra till växande kartor men att det inte är att rekommendera till spel, eftersom strukturen i sig är en omväg. I samband med denna karta skapades en slumpmässig path-generator som skulle kunna användas till att generellt skapa slumpmässiga kartor i spel. För att se vad försvårigheter man stöter på när man utvecklar en slumpad map-generator, vilket visade sig vara svårt i och med att man hittade många specialfall..

AbstractTitle: The old generation and the New World - A qualitative content analysis of media usage of the older generationKeywords:Digital natives, digital immigrants, diffusion of innovation, content analysisThis study has its focus on how the older generation looks at today's media society and the use of today's media. Through a method of qualitative content analysis based on questionnaires, the aim is to examine what the older generation thinks about today's media, how they use them, and whether there are differences in groups according to age and previous work.The study selected theories bases on Marc Prenskys idea of ??digital natives, digital immigrants and Everett M Rogers book on "Diffusion of Innovation". These theories take up the difference on digital natives and digital immigrants and the spread of new technological ideas takes place through communication over different channels in time among causes people in a social system.The result of the study shows that many older people are good at making use of today's media, but also that many may feel alienation of today's media society. Development has proceeded rapidly in recent years and for the older generation it's sometimes hard to keep up.The conclusion of the study is that the older generation may need more help to discover how today's media can facilitate everyday life and enrich it with more communication despite the fact that it takes place through a screen..