This thesis investigates management accounting systems in a Swedish health care environment. Through a qualitative case study of an activity-based cost accounting system that was introduced in 1994 at S:t Görans Sjukhus, a large Stockholm hospital, the following questions are addressed: What benefits can an activity-based cost accounting system offer the Swedish health care providers? What are the potential problems impeding the implementation of such a system? Main findings: an activity-based cost accounting system can improve the understanding of where costs are generated in the production processes. Comparisons between alternative production processes are improved, and the data may serve as a basis for internal pricing measures. Concerning the second question, difficulty in reconciliating the principles of economic control with the culture present in a hospital is identified as the main obstacle to a new management accounting system..

This report is about the impact climate change has on the water and sewage systems in general, and the situation in the municipality of Karlstad in particular. Which vulnerabilities are linked to water and sewage systems with regard to climate change and extreme weather situations, what are the possibilities to adapt the system to this and what significance does climate adaptation of the water and sewage systems have in relation to sustainable development?To answer these questions I have studied literature on the subject and interviewed several people who work with these types of questions. The answers I have received state that there are a multitude of vulnerabilities linked to the water- and sewage systems, but that there are also many strong interests which strive to take measures and adapt to a changed climate. I have also come to the conclusion that the starting points and views of the possibilities to act differs between the people that I have interviewed, but that theses problems are built into the concept of democracy..

The purpose of this paper has been to explore how Internet is perceived, with reference to youth, risk and responsibility, by a section of the population in North-West Skåne in Sweden. The questions central to our area of interest were:- Where does the responsibility for a safe Internet environment lie?- What measures are believed to be able to make Internet safer?- Are the opinions about safety on the Internet affected by an individual'sknowledge and experience of the Internet?- Is there an awareness of which institutions are involved in Internet safety?We compared the results of our survey with earlier surveys done by SAFT and Eurobarometern. Additionally we compared various categories such as gender and age to discover any patterns within the groups.There is a clear conflict in the answers given by the group we studied, between the desire to have access to all the information and experiences Internet has to offer and the desire to protect youth from inappropriate content and/or influences from unknown sources. While we did find concern regarding issues of safety we did not find any indication of "moral panic"..

Previous studies have shown that teachers in school are having an insufficientknowledge about the bullying at their own school. These studies are based from pupils point of view at the senior level of the nine-year compulsory school. Based on this literature we became critical and wanted to examine this closer.The purpose of this essay was to find out and to examine how the staff in two different senior level of compulsory school notice, prevent and counteract bullying in their daily line of work. With this essay we hope to get the schools attention and understanding about this existing problem. We have done a qualitative study using qualitative method for collection of data.

The purpose of this study was to obtain an understanding of how the employees at LFV Group Swedish Airports and Air Navigation Services (Luftfartsverket) manage to combine work and family, and put this in relation to the concepts of employer of choice and socially sustainable development. Qualitative interviews were carried out with 23 randomly selected participants at the three largest places of work within the organisation. The results showed that the combination of work and family mostly could be managed but that factors like high workload and feelings of stress affected the participants in a negative way. The main measures facilitating the combination of work and family were shorter working hours and support with domestic chores. LFV can partly be considered an employer of choice when it comes to family friendly benefits but changes could be made for further improvement.

Aims The aim of this study was to investigate how personnel within food control are regarded from different perspectives and to find the answers to the sub questions:- what is included in the profession of food control?- what are the requirements for personnel within the profession of food control?- how is the profession perceived from different perspectives?- how do personnel within the profession of food control estimate their psycho social working conditions?Method The study included 68 individuals (34 female and 34 male) and was conducted via observations, web-based surveys and survey-based interviews. Conclusion - The study was feasible.- The overall goal of the study as well as the research questions were answered to and contributed to clarify what is included in the profession of food control. - Quality measures should be implemented to greater extent within the development of the national food control system..

This paper discusses the advantages and disadvantages of using different benchmarking models to measure and compare the efficiency of Swedish gas distributors. It also discusses to which extent the results of a benchmarking study should influence the revenue-cap which will be implemented in the gas distribution sector in Sweden from year 2011. The discussion is based on arguments from both theory and practical applications of benchmarking. The results suggest that benchmarking Swedish gas distributors against distributors in another country using a parametric model is most favorable, but the reliability will be increased if non-parametric models are used also. Partial and total productivity measures could be used to confirm results of other benchmarking analyses.

Pirater är ett ämne som berör många med anknytning till sjöfarten. Det har tagits upp en del i media under de senaste åren då det har skickats ner militära fartyg till Adenviken för att bekämpa pirater.Syftet med undersökningen är att få fram vad Svenska rederier vidtar för åtgärder för att motverka piratattacker. Följer rederierna de gällande riktlinjer som finns? För att få svar på frågeställningen har vi använt oss av en kvalitativ metod. Den information som är till grund för resultatet har samlats in från fyra olika personer som ansvarat för säkerheten på respektive rederis fartyg.

This essay discusses the problem of literary history in the Swedish school system. The aim of the essay is to discuss whether the textbook, Den Levande litteraturen, in literary history for Swedish high school students measures up to the demands of the curriculum in terms of obtaining knowledge about international literature and the historical and cultural framework that surrounds it. The essay establishes a theoretical framework that is used to distinguish the discourse that permeates the textbook and how it affects the means of sustaining the curriculum and the problems it may create.The textbook is broken down chronologically and analyzed showing quotes that points towards national and orientalistic discourses which in turn are discussed put in relation to the curriculum and the effects that these discourses might have on education in Swedish and literary history.This is in turn problematized with the current theories regarding comparative literary history..

Background: Mutual funds have become an important part of the Swedish deposit market. Savings in mutual funds add up to almost 20 percent of the households'assets. When the pension reform is carried out all employees are going to have savings both in mutual and bond funds. But only if the fund overperforms the market it is worth investing. Purpose: The purpose of this study is to explore if Swedish mutual funds have generated higher returns than market portfolio in the late nineties.

Grassland is a great part of Swedish agriculture and there is a demand of what the grassland yield is in practice. To be able to control the economic of the milkproduction it is important for the farmer to know how big quantities of pasture there is to use during the year.The work is based on interviews of 22 farmers from southern part of Sweden. Their area of grassland fluctuate between 16 up to 360 hectares. The questionnaire content 32 questions.The most common way to weight the green plant material is to drive over a scale, and to measure the dry extract with your own gauge. It takes in average two minutes toweight one load of green plant material.

The purpose of this study is to investigate how to use remote sensing data when making a forest management plan. The main focus of the study is to compare different methods to identify forest stands of a forest property, and by manual measures and estimates try to evaluate the quality of interpreting data. This report is based on survey questions sent to five different organizations working with remote sensing data. Only two of these where willing to participate in this investigation. The organizations where asked to analyze the same forest property and divide into compartments and make estimations of volume, basal area etc. in every stand.

In the following study I probe the social world of hard-rock music. By conducting interviews with four young male enthusiasts of this music I try to develop a general picture of this social world, as well as of the basic elements on which this particular subculture is constructed. The identity of a hard-rocker is based upon a number of factors beyond just a preference for that music. Throughout the interviews I encountered many implicit norms that one must followed in order to be able to see oneself as a true hard-rocker. I also found that from the respondents? perspective, the mainstream culture has, throughout the history of metal music, used various ways to counter the spreading of this genre.

The purpose of this study is to examine the difference between three query strategies with respect to retrieval effectiveness. The thesis aims at examining how two types of noun phrases containing a modifier to the head word, which is a noun affect the retrieval performance with regard to recall and precision. The noun phrases in the thesis are of two types: 1) noun phrases containing a modifier to the head word (which is a noun) and which are not dictionary phrases (NF) and 2) dictionary phrases. Both types of noun phrases in this thesis contain at least two words. The queries were executed in Query Performance Analyser, QPA, containing the InQuery system and a sub collection of TREC-Uta documents with its topics.

There is strong evidence that cognitive-behavioural therapy for insomnia (CBT-I) is effective. The aim of this study was to compare 7 group-sessions of mindfulness-based cognitive therapy for insomnia (MBCT-I) with 3 group-sessions of CBT-I, on sleep measures and sleep related psychological processes, such as pre-sleep arousal, thought control strategies and mindfulness. Participants (N = 44; age 18-66) with long term insomnia were stratified and randomized into waiting list, MBCT-I and CBT-I. Significant improvements were seen in both groups, compared to waiting list, for instance on insomnia severity, sleep latency and restorative sleep. Small improvements on psychological processes were also found in both groups.