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.

In one of six garbage collectors area in Cairo, Esbet el Nakhl, there's a handicap school run by the Coptic church. We chose to study this school using observations and interviews. The purpose of our thesis has been to describe the school, the goals of the education and the educational forms. The questions we asked our selves before the trip to Cairo were; how does the school look like? What's a garbage collectors area? How do the teachers educate the children? How's the situation for the handicapped children?We spent six days of observations and interviews at the school gathering information for the thesis.

In a globalized world, competitiveness is based on the high IP (intellectual property) of our export products and innovations are therefore important for new companies to establish and develop. It´s not enough to just have big international companies but it is also necessary to invest in new companies that can be competitive in the future. By helping entrepreneurs with innovation support in the early stages, new technology-based businesses are established and developed. The purpose of this paper was to examine how innovation support in the early stages affects the establishment and development of new technology-based companies. Furthermore, we investigated how this will affect Sweden's international competitiveness.

AbstractThe knowledge about pesticide residue in private wells is not well documented in Sweden.Previous studies have detected pesticide residue in private wells, this issue is what made themunicipality of Laholm commission the study. The purpose was to collect water samples from50 private wells in Laholm and have them analyzed for traces of pesticides. The wells in thestudy are spread geographical over the entire municipality. The analysis of the water sampleswas carried out by the accredited laboratory Eurofins. Nine of the 50 wells in this studycontained residue of pesticides and two of these exceeded the allowed concentration of 0,1 ?g/l.Nine different pesticides were detected, among these were BAM, Atrazin and breakdownproducts from Metribuzin.

This thesis has been made in cooperation with Forsheda Stålverktyg AB which develops and manufactures injection moulds and diecasting tools. The main concern has been their Trading-system which provides them with considerable amount of quality lost function.Focus has to however be put on the analysis of the Trading-system due to the fact that this has previously meant various quality issues for the company.This thesis treats quality assurance of the Trading-system, identification of the problems in the process and improvements of these problems.Quality assurance is carried out when a company detects that their quality based costs become too high. Quality based cost are? the costs that would disappear if a company's products and its different operational processes were absolute? (Sörqvist, 2001 p.30, free translation from Swedish). High quality based costs often result in increased quality problems, which can lead to substantial economic loss for the company.This work has resulted in a thorough review of the Trading-system whereupon problems have been identified.

This paper investigates the possibilities to construct automatized portfolios based on optimizations strategies that could outperform comparable indexes. The study is based on time-series of Swedish stocks dating from 1986 to 2006. In the research four different portfolio optimization techniques were studied. These were: the Classical Markowitz Approach, Mean-Absolute-Deviation, Minimum-Regret and Conditional Value-at-Risk of which the three latter are based on generated scenarios. The behaviour of these models was studied for different choices of parameters such as backward time-horizon and targeted average return.

This project investigated the current market regarding wireless net and the communication between the tools used for diagnostics/maintenance and an embedded system. Based on documentation obtained through interviews a demo system was created based on Bluetooth Low Energy (BLE) communication between an embedded system and an Android device.This report intends to describe the tools and methods used in the design of the demo system and the result of an analysis of the BLE communication.Bluetooth Low Energy is an exciting protocol with wide applicability within the industrial field. This project investigated the communicational possibilities between a Smartphone and a Raspberry Pi and based on the results that emerged the conclusion can be drawn that BLE is a protocol with many beneficial applications within industrial IT..

AbstractThis report is made in cooperation with the municipality of Vasteras and technical committeestaff. The report addresses several topics that affect fuel stations in Vasteras. The reportcontains two parts, first is a inventory that review all stations in the area to be addressed. Theinventory is made with consideration to various things that geographic situation, whatcompanies are represented and what level of service stations have. And the second part of thereport, is done with the analysis of how it looks in daily situations review.

The interest in building low energy houses has increased along with the rising engagement inthe climate questions. With the advancing energy prices it is highly suitably for those whobuild and administer their buildings in long-term to build energy-saving houses. 40 % ofSweden?s total energy consumption constitutes of the energy in residences, therefore it iscrucial to take advantage of all the free energy as we possibly can. With crucial questions likequality of living and profit low energy building is a subject that concerns us all.Three proposals for apartment blocks are presented in this work on a real estate in Stockholm.Each proposal is developed through unique processes of design with the purpose to displaypossibilities to deal with the energy requirements of today and tomorrow through energybased architecture.The first proposal is an apartment block based on a traditional design process, the demands ofthe property owner and it?s affected by opinions from architects.

The aim of this Masters thesis is to examine the user service discourses in the field of public libraries that can be identified in four Swedish library journals. Also which underlying causes that control the discourses and the consequences of them are examined. Questions in this study are: which discourses can be found, what characterises them, what kind of different discourses concerning technology in society control the user service discourses and what are the consequences of them. The theoretical starting-point is Ernesto Laclaus and Chantal Mouffes discourse theory. The method is text analytic.

This paper concerns the question of how one can frame a political message. I investigate how a political frame is bound both to the line of argumentation connected with a certain discourse and to the audience closely related to that discourse.I have chosen to study a single case where the policy process was characterized by a framing contest. The case shows how negotiating the new Services Directive is affected by framing efforts made by the parties negotiating.My conclusions are that the question of a Services Directive lent itself to a definition in terms of "either/or"-arguments. Thus the Directive could be considered either a threat or a possibility. It was the very nature of the matter - the development of the internal market on services - that made possible a debate along the lines of a "left/right"-struggle and where a frame that drew from the European Social Model offered the better explanation thereby succeding in defining the new Directive as a threat.

A system to regulate both quality and sustainability regarding Swedish tourism industry is under way. In order for the system to be successfull it needs to be accompanied by an education, in this case a net based education is studied.High requirements are demanded for a successful net based education for a sustainable tourism industry. This is valid both for the didactic area,  which is how an education is structured and planned and in the organisational area, which is how and education best is implemented in a company. The aim with this study is to increase the understandings of which aspects that are important for  developers  if this net based education. The study was conducted at three hostels in Stockholm with surrondings. Both managers and  employees participated in the study.  The managers where interviewed and got to answer a questionniare.

This project investigated the current market regarding wireless net and the communication between the tools used for diagnostics/maintenance and an embedded system. Based on documentation obtained through interviews a demo system was created based on Bluetooth Low Energy (BLE) communication between an embedded system and an Android device.This report intends to describe the tools and methods used in the design of the demo system and the result of an analysis of the BLE communication.Bluetooth Low Energy is an exciting protocol with wide applicability within the industrial field. This project investigated the communicational possibilities between a Smartphone and a Raspberry Pi and based on the results that emerged the conclusion can be drawn that BLE is a protocol with many beneficial applications within industrial IT..

Master's thesis, Master of Business Administration program, School of Business ofEconomics at Linnaeus University, Management, Course code, 4FE10EAuthors: Anton Milemo and Christoffer WideénTutor: Magnus ForslundTitle: Focus on employee turnover - an ethnographic study on the insurance companyTrygg-Hansa?s outbound department in VäxjöBackground: The costs of losing employees, recruiting new people, making a selectionof potential employees and training them are all high. The costs often exceed onehundred percent of the annual salary for the otherwise vacant position. In addition to thedirect costs of employee turnover troubles, things such as work confusion, loss oforganizational memory along with strategic skills can arise. The employee turnover rateof Trygg-Hansa?s outbound department in Växjö is too high according to the officemanager.Purpose: Understand the causes of high employee turnover in a Swedish insurancecompany.Methodology: This thesis consists of an ethnographic study of a Swedish insurancecompany.

Although gang violence has gained much attention in Swedish media in recent years, women in gang environments remain unexplored. Recently the Swedish Gender Equality Agency (J?mst?lldhetsmyndigheten) published a report in March 2024 showing that women are being sexually exploited in gang environments, and the report has brought attention to women in gangs. This study examines gender-based violence in gang environments in Sweden. The aim of this study is to examine how intimate relationships with men in gang environments affect womens? agency to enter and leave gangs.