Background: In the eighties the debate concerning the declining relevance of the traditional calculation started. The reason was that the method of calculating not had been changed despite that the costs and manufacturing had changed in many companies. This led to the development of activity-based costing. Management by means of activity information is called activity-based management, but there is no general accepted definition of what the term com- prises. Neither are there any studies which describe within which areas activity information is used as a base for decisions.

 Abstract  Interest in Lean grows and spreads to the public from industrial and service sectors. Lean is currently used in administrative processes and it is called Administration but can administration be Lean? The aim of our study is to develop a useful model for a successful implementation of Lean Administration by using various scientific articles, books and information from the case study.The part of the purpose is to: ? Identify critical success factors that arise? Identify the challenges arising from the implementation of Lean Administration.We have studied a Division within Distribution at GE Healthcare in Uppsala. The model that we have developed provides challenges and success factors for a successful implementation.In order to succeed in implementation, a culture that promotes continuous improvement must exist in the organization. A key success factor is to understand Lean Administrations structure and principles.

While reading in deaf children has been the object of a number of studies, the reading abilitiesof children with mild and moderate hearing impairment and their relation to cognitiveprocessing have not received very much attention. Predictive factors of reading ability inhearing children are well known, with phonological and working memory abilities beingnecessary prerequisites for reading development. Existing studies suggest, however, thatcertain hearing-impaired children achieve a reading level comparable to that of hearingchildren in spite of impaired phonological abilities. In the present study, reading abilities anda range of cognitive processing abilities were measured in a group of hearing-impairedchildren and compared with hearing controls in equivalent school grades. Comparisons weremade at group and school-grade level, and the cognitive profile of hearing-impaired childrenat level with controls (those being within one standard deviation) was discussed.

This essay examines the processes of interpretations of hadith within a group of muslim women in Stockholm, Sweden. The readings and interpretation of hadith took place in a smaller mosque. The practices of interpretation was studied by the authour through observations and further discussed with informants in interviews. Meaningmaking processes which connected the hadith readings with the everyday life of the group participants; related to questions of moral and etics, relations between men and women and other specific issues, has been highlightened through the observations. The material from observations and interviews has been examined hermeneutically through a narrative model of analysis, revealing structures of interpretation which includes local perspectives as well as connections to a global islamic discourse.

Three years after the Bosman case, it was decided that a socio-cultural approach on sports be introduced in Europe. EU presented a formulation for the same purpose ? The European Model of Sport. The purpose of this formula was to maintain the socio-culture and traditional ap¬proach to all kinds of amateur and professional sports in Europe. If we were to com¬pare this model with the American model of sport, it shows many different ways of thinking in terms of organised sport.

The Volvo Trucks plant in Umeå is a highy complex manufacturing facility where the same production line handles a variety of different models. This require flexible and agile processes with high quality standards. This thesis studies the flow of material through a production line and how Volvo can use their existing manufacturing monitoring system to optimize the flow of materials.The goal with the thesis is to identify eventual problems with the flow of materials and to deliver a few proposals on how the production line can improve its productivity. The theory of LEAN, Just-In-Time and Supply Chain Management serves as the scientific reference to this project. By analyzing the flow of material, performing interviews and observing the processes a few problems are identified.

När elever besöker studie- och yrkesvägledaren bär de på en förhoppning om att få reda ut personliga egenskaper, men denna förhoppning besannas inte. Forskning kring hur studie- och yrkesvägledare arbetar med självkännedom är mindre omfattande, vilket ger oss en anledning till att studera ämnet. Syftet med studien är att få en insikt hur vägledare arbetar med självkännedom och hur betydelsefullt det är i en studie- och yrkesvalsprocess. Ett annat syfte med studien är att studera hur studie- och yrkesvägledarna själva ser på självkännedom. Studiens valda metod är kvalitativa semistrukturerade forskningsintervjuer. Studie- och yrkesvägledarna som intervjuades var till antalet åtta och hälften av de intervjuade vägledarna arbetar på grundskolan och andra hälften på gymnasieskolan.I resultatet framkommer det att studie- och yrkesvägledarna anser att det är deras uppgift att bidra till elevers självkännedom.

The aim of this thesis is to examine the occurrence of Cosmetic Earnings Management (CEM) among Swedish companies. CEM refers to the small upward rounding of reported net income to reach cognitive reference points. Important cognitive reference points are multiples of ten (N*10^x) of reported net income and rounding towards these has been documented in other markets around the world over the last 20 years. The occurrence of CEM on the Swedish market is studied using digital analysis, frequency testing and Benford's law. Firstly, reported net income of publicly traded companies between 1996 and 2010 is examined.

In process oriented organizations, it is important to have well-functioning work processes tosupport the work being performed. In order to accomplish this, the organization has to makecertain decisions regarding the design and usage of the processes. This master thesis is based ona case study of a work process that is being used for the industrialization of products at Ericssonin Katrineholm. The aim of the study is twofold. One aim is to improve the studied process byidentifying improvement opportunities and carrying out the required adjustments.

Because society?s demand for quality, efficiency at low cost is constantly increasing, companies are increasingly choosing to invest new methods to achieve these points. Those who manage to find ways to improve their processes are often the companies that have the greatest chance of becoming a winning player in the market. BIM is a new method that can reduce the internal costs while increasing communications between different parties. However there is disagreement about what BIM is and its purpose.

Social a?ngeststo?rning (SAD) a?r ett a?ngestsyndrom som orsakar stor funktionsnedsa?ttning och fo?rsa?mrad livskvalitet. I fo?religgande studie presenteras fo?rklaringsmodeller till SAD med fokus pa? temperamentsforskning och reinforcement sensitivity theory (RST). Syftet var att genom explorativ faktoranalys identifiera latenta variabler i fra?geformula?ret ?Hur man var som barn? (HMVSB), som administrerats i en klinisk population (n= 100) och i en kontrollgrupp (n= 246).

Research shows that there is a lack of knowledge of adult students with ADHD. Most of all research focuses on children with ADHD in school. The purpose of this study was to gain a better understanding of how adult learners with ADHD experience academic studies related to cognitive difficulties, emotion, motivation, and their experience of SOC. The questions tried to determine how any cognitive difficulties and emotions are perceived, how students' motivation to study impacted and their experience of SOC based on studies in higher education. To answer the purpose and questions used qualitative interviews based on three students with ADHD using a hermeneutic method.

This study investigates verbal and visuospatial memory strategies used by individuals with perceptual or cognitive disabilities. The groups concentrated on in this study are deaf individuals who are native sign language users and individuals with dyslexia. The study comprises an experiment and an in-depth study in which a pre-test and a questionnaire were used. Nine deaf signers, two persons with dyslexia and 12 persons without any perceptual or cognitive constraints participated. Of these 23 persons, seven were selected to take part in the in-depth study.

Pupil achievement and behaviour in schools was earlier seen as given by socioeconomic and biological factors. But since the late 1970s the school effectiveness research has come to give school factors a much greater role for pupils? attainments. Research has shown that schools´ pedagogical and social climate, which is to be seen as a complex product of deeply felt values and norms held by school principals and teachers and developed through practical actions, can explain variations in effectiveness between schools. Effectiveness is here to be seen as a higher mean cognitive and non cognitive student outcome than is expected with regard to initial attainment or family background.

BACKGROUND: Today?s societal changes, including high rate of change and increasing information flows, are increasing the demand on the individual mental capacity. It becomes increasingly difficult to analytically process all the different dilemmas and everyday decisions as individuals have a limited mental capacity available to make these decisions. Thus, it has been suggested that ego-depleted relies more heavily on intuition, which is less burdensome, when making decision. However little is known about to what extent intuitive decisions differ from analytic.