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.

The purpose of our research is to explore the investigation process of the cases of unaccompanied children by the social authorities. We present both national and international legal documents which are of importance to subject we have chosen. We also aim to study how these are put into practice by social authorities. This can help us to identify the problems and shortcomings in social authorities` practices in dealing with unaccompanied children?s cases.

In Sweden prostitution is by many considered to be a social problem that primarily affects women. To counteract prostitution is a political priority and as a result the purchase of sexual services is prohibited by law. Since the law that prohibits the purchase of sexual services entered into force it has been continuously debated and widely disputed. The aim of this thesis is to compare the image of prostitution found in the travaux préparatoires of the law with four sex workers? view of the phenomenon.

During my practice as a teacher trainee at an upper secondary school it became clear to me that many pupils have difficulties with algebra. Also in a report from the National Agency for Education (1999) you can see that the students algebra knowledge get worse and worse. I was surprised to find that many pupils seemed to get stuck on the level of attainment for the senior level of the nine-year compulsory school. As I have not studied anything about difficulties in algebra during my training to become a qualified teacher I would like to get to know more about this. I also examine why you have to study algebra in upper secondary school.

Abstract Heléne Slivka (2013). Kvalitetsarbete ur ett specialpedagogiskt perspektiv ? en fallstudie. (Quality assurance process in the elementary school from a special education perspective ? a case study.) The research This essay investigates the language in the school´s quality assurance documents. An important aspect of this is the way in which language structures and informs how we think about, and work with, students with special needs. Aim The aim of this essay is to problematize how students with special needs are represented in the quality assurance documents of the school. The writer intends to point out how the ways in which the language used to describe students informs governing processes.

I call centers bedrivs medlyssning av telefonsamtal i syfte att kontrollera, övervaka, utbilda och utveckla telefonsäljare. Åtta telefonsäljare deltog i reflexiva intervjuer om upplevelser av medlyssning i utgående telefonförsäljning. Det utkristalliserades fyra teman angående hur telefonsäljare vill att medlyssning ska gå till samt vad telefonsäljare upplever som främjande respektive hämmande i medlyssningssituationen: Organisatoriska förutsättningar vilket innefattar coachernas arbetssituation samt uppläggningen av säljproceduren; Coachens stil där hjälpande och stödjande kontrasteras mot kontrollerande och värderande; Coachens explicita kunskap inom produkt, marknad och försäljningsteori; Ramar vilket omfattar de yttre formerna för medlyssning. Slutligen diskuteras hur uppdragsgivare inom telemarketing kan påverka förutsättningarna för medlyssning, hur säljorganisationer kan bidra till en dynamisk lärmiljö och hur coacher kan beakta principer för ett erfarenhetsbaserat lärande. Framtida forskning kan inriktas på att ta fram best practice inom medlyssning..

The aim of this Masters thesis is to understand how librarians develop their reference service. The purpose was to find patterns in how librarians work with reference questions. As a theoretical framework we have used research in the reference field. Where do the skills of the search process come from: education or experience? Answers were sought to the following questions: - How different are the search process in practice compared to theory? - Which similarities and differences are there among the informants? - How important was the education in comparison to the knowledge about the libraries collections? - How did the changes in the school system in 1993 influence reference education and what could the consequences be to the reference knowledge among librarians? We sent out a question form and a search question which was answered by 12 librarians in university and university college libraries.

The aim of this study is to examine how students and teachers experience full class lectures in contrast to working individually in mathematics education. Furthermore, the study explores how different ideas of individualization influence the teaching practice.The investigation uses qualitative interviews and the survey analysis is based on the phenomenographic method. The interviews took place in two senior level compulsory schools and both teachers and students were interviewed. The ambition has been to explore the teachers? perspectives regarding their choice of method in the teaching of mathematics.

This study?s purpose was to examine which main forms of teaching methods that occurs in the Swedish nine-year compulsory school and how often learning through social collaboration take place. The study contained literature and interviews with eight teachers. Our research-questions were: What is the teacher?s opinion about different teaching methods, their opinion about learning and teaching and if there were any difference between the teachers teaching younger or older students regarding teaching methods? Our conclusions of this study were that ?lecture-methods? is the most common among teachers.

Since 2007 the American sitcom the Big Bang Theory has spread throughout the world. With its twenty million watchers it is one of the most popular sitcoms of our time. The starting point for this essay is that the humourus series with the more or less geeky main characters is more than just entertainment - it is a part of the mediatization of religion. This means that media is affecting the recipients? view on religion in general and the personal religion.

Practice of mathematical proof increase the understanding of mathematics anddevelop creativity skills, problem solving, communication, logical thinking andreasoning which are all important tools not only within the subject of mathematicsbut also important tools for the society in which we are living. The aim of this projectwas to investigate whether it is accurate that proof and proving has a subordinate rolein mathematic education in the upper secondary school in Sweden. This was done byconstructing of a digital survey that was sent to approximately 100 practicingmathematics teachers in a normal size city located in the middle of Sweden. Theresults of the survey show that the teachers consider themselves comfortable withtheir own skills in teaching proof. Paradoxically, the results also show that there is alack of teaching of proof and proving in the upper secondary school, although the newcurriculum puts more focus on proof and proving..

Effektiv utveckling kan göra lika stor skillnad som en eller kanske två extra utvecklaretill teamet. För att ligga i framkant i effektiv mjukvaruutveckling så måste mandefiniera hur man är effektiv och vad det innebär. Man kan med stor framgång se sigom kring hur andra företag och organisationer har uppnått högre effektivitet.I rapporten diskuteras best practice och hur R2Meton AB jobbade i början av 2013.Sedan presenteras en utvecklingsmodell som R2Meton AB har implementerat för attbli mer effektiva. Modellen innefattar bland annat automatiserat bygge, tester,analyser och distribution. En högre grad av automatisering och analyser innebär enstörre enhetlighet och kvalitet.

In the beginning of the 21st century, a number of scandals were pointed out in the US. Enterprises like WorldCom and Enron went into bankruptcy, and inaccuracies in their account were made public. This led to the fact that a new law, SOX 404, was established in the US. The law says in its whole that enterprises must have better control of their internal accounts.The aim with this paper is to examine how the surrounding world of an organization with stakeholders as well as other surrounding elements, affect or force an organization to change, and how a changing process is introduced and accomplished.We carried through a survey as well as interviews at the actual organization. Furthermore, we investigated why the change has come into practice as well as attitudes and opinions towards the change, and lastly, how the changing process has been accomplished.

Bakgrund: Fasthållning av barn används vid ett flertal kliniska procedurer. Barns samt vårdnadshavares upplevelse av situationen är ofta negativ. Etiska principer samt lagar och riktlinjer utgör en teoretisk grund i en fasthållningssituation. Barnets autonomi samt sjuksköterskans omvårdnadsplikt är två utgångspunkter i fasthållning som fenomen. Syfte: Att beskriva sjuksköterskors erfarenhet av fasthållning av barn vid kliniska procedurer inom somatisk vård.

Cardiac troponin I (cTnI) is considered a specific and a sensitive biomarker of cardiac disease, and due to a high inter-species sequence homology; human cTnI assays can often be used in veterinary medicine. The main aim of this study was to perform an initial evaluation of a human cTnI test, the Meritas Troponin I test, for measurement of equine plasma cTnI, in order to investigate whether the test could be a possible subject for a more comprehensive validation. The hypothesis was that the test could measure equine cTnI, as there is a good homology between equine cTnI and human cTnI. The evaluation included a dilution parallelism, an intra-assay precision study and measurement of plasma cTnI healthy horses. In the dilution parallelism and the intra-assay precision study, equine plasma with previously established high cTnI concentration, according to another cTnI assay, was used. In addition, cTnI concentration was measured in plasma, collected from 19 horses, without signs of disease at physical and ECG examinations. The obtained curve in the dilution parallelism was linear, indicating that the Meritas Troponin I test can be used to measure different concentrations of equine cTnI in plasma.