This thesis is based on an assignment from a unit within an international group manufacturing industrial products. The purpose of the thesis is to analyze and suggest ways to improve the cost accounting system in use at the unit. The main source of empirical data has been interviews with employees. The theoretical framework is based on a comparison between traditional/standard costing and activity-based costing (ABC). The cost accounting system in use is described in detail and classified as a traditional/standard cost accounting system.

This thesis investigates in which way principles and theories of usability is revelant when evaluating interactive systems for children aged 10-12. It also investigates whether there are specific factors that you should keep in mind while developing interactive products for the targeted group.The results of the qualitative study shows that priciples and theories of usability is relevant when evaluating interactive systems for the targeted group. However there is one concept that is more significant than the others. Our study shows that our targeted group is sensitive to time-consuming activities such as loading times etc. which has to do with the efficiency of the system.

Depression in young adults is a serious condition causing serious suffering for the victim. By finding risk factors for depression the opportunity for early preventive action is increased, which, in turn, may prevent a negative course. Two risk factors which have been shown to be related to depression are shame and rejection. Therefore this study examined the relationship between shameproneness, rejection sensitivity, shame-related events and depressive symptoms. The self-report questionnaires used were TOSCA, RSQ, Shaming index and BDI-II.

Previously studies have shown that the way companies explain outcome in their annual report is not totally trustworthy. Studies show that the management has a self serving bias when they explain the result to give a positive image of the company. Our study is based on investigations into this phenomenon in the telecom market in Sweden. Turbulent market conditions with, among other, deregulation of the monopoly of fixed telephony and a huge technical evolution, which has led to an increase in competition, is the reason to why we have chosen to study the telecom market in Sweden. As a benchmark in our study the attribution theory will be used.

Water constructions - as a design element in public spaces is the title of this Master thesis, with a focus on waters function and meaning in the urban environment. By way of introduction, mans relationship to places is described and the factors that contribute to the reality that we prefer some places more than others. A good place to stay is open but well defined, gives protection, offers a good view and is varying in topography and vegetation, together with contents of single landscape elements like visible water. This study then continues to discuss mans relationship to water and its means for our wellbeing. Despite the fact that people have a different relations to water due to personality, background and age, it?s an element that raises positive feelings, interest and aesthetic pleasure for most people.

The purpose of this study is to examine if digital public libraries are serendipitous environments. Serendipity in this instance is defined as finding something unexpected and valuable, while searching for something else.A survey was conducted at two Swedish digital public libraries, where the patrons were asked to fill in a questionnaire online. The questions were based on the work on serendipitous digital environments by Lori McCay-Peet, as well as considerations of human factors that could possibly influence serendipity.The result indicate that a majority of patrons experience serendipity at the digital library, although it?s still more common to do so at the physical library or on other web sites. The result also confirms the importance of taking human factors into account when studying serendipity.

The purpose of this thesis work is to formulate a model with methods that describe key success factors to get understanding and awareness in organizational change projects. We have used a project within the township of Gothenburg as a case and connected to this single project the purpose is to identify key success factors to get understanding and awareness among employees within the township of Gothenburg. We hope that our result will be useful in other large organizational change projects. Theoretic basis for our study have been models and methods, while our purpose have been to construct a model with suitable methods for anchoring. Theories about coaching and process management are examples of methods to get understanding and awareness among employees in change projects.

The subject of the essay is about a society called Klippan and the existing conflicts there between an active racist group and some youths with foreign heritage. The essay also concerns issues like racism, its effects and how it is expressed at different levels in a society. Futhermore we discuss how a community can prevent 'subtle' racism and open declared racism and how to work in a racist manner. We also talk about which role the immigrant youths play in the conflicts and how their behaviour can be understood. Another perspective that is discussed is which aspects can affect individuals to join an active racist group and which factors can make them leave such a group.

The aim of this study is to through six interviews, with six experienced, social workers?, in three cities, understand how the child?s position in the Swedish child protective services? enquiries has change, and the factors behind it. The aim is also to compare if the social workers? view of the child?s position in the enquire has change accordingly to Socialstyrelsens intentions of BBIC. The theoretical approaches that was used is the new institutionalism, the Shier?s pathways to participation and the term discretion.

An individual´s health is an important quality and asset to the individual, as well as to organizations and communities. The health of a human being is affected by the whole life situation, where the work place forms a significant part. The work place is an arena that can contribute to creating ill-health. In the light of increasing work- related ill-health in our society, it is important today to work with health-promoting initiatives in order to improve the well-being of people. It is advisable that an appointed key person at the work place works with health-promoting efforts.

Every year a number of tenant-owner flat deals are concluded and the availability of real estate agents on the market is today very widespread. It has become increasingly difficult for estate agents to distinguish themselves in a way that makes the estate agent the customer?s choice. Estate agents must have a good understanding of what is important to the customer. An apartment deal is, for most people, an important event in their life.

This essay is about the mobilization that have arisen due to the mining activities being planned in Norra Kärr, just outside of Gränna in the northern part of the county of Jönköping, Sweden. This study is based on the association Aktion Rädda Vättern and members of the associatons? individual thoughts and experiences of their possibility to success. Interviews were carried out with members of the association. The theoretical basis lies within the theory of political opportunity structure and the defintion of the same by Sidney Tarrow.

The purpose of this survey was to map out the health pf some of the 11 and 12 years old children in the city of Umeå, as well as to find out what factors intend to influense the children´s health. A questionnaire was distributed in four 6th grade classes whitin the municipality of Umeå. Two of the schools were located in the city while two were located in near villages. This selection was decided in order to map out diffrences in health related to the children´s home environment. 80 pupils took part of this study.

In this essay I want to investigate how the poodle strategy affects a person?s credibility when he or she uses it. The poodle strategy is a strategy, which someone uses when he or she is scrutinized by the media. It?s primary purpose is to suppress further media coverage but it is also a strategy for defending oneself and hence rescuing one?s reputation either as a private person or as an official.The essay?s research questions are:How has the strategy been applied for defensive purposes and what are the results?To which extent can the Stasis theory and Benoit?s theory on Apologia be connected to the strategy?Does the strategy affect the user?s credibility?To answer these questions four cases from the political sphere in Sweden where persons have been said to have ?done a poodle? have been analyzed.

Objective To study if the Swedish venture capitalists consider business plans in their screening process, and in such case, what aspects they evaluate in order to develop a targeted template for Swedish entrepreneurs. A secondary objective is to describe what other factors Swedish venture capitalists evaluate as a part of their assessment. Methodology The method, which has been used in order to test the objective, has been carried out through extensive literature and article studies, interviews, and distribution of a short and comprehensive questionnaire to a multiplicity of venture capitalists throughout Sweden. Conclusion Generally, the findings of this thesis suggest that a business plan should include elements such as a summary of important elements, a thorough market analysis, financial information, exit strategy, and the risks associated with the project. The empirical material also reveals that venture capitalists also evaluate factors such as ownership influence, the entrepreneur?s industry knowledge, product knowledge and the personal chemistry in their evaluation process.