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.

Our paper is targeting mainly students, but also all other people interested in social work with children. The purpose of our study was to investigate how the social workers experience and handle their work with children, who have been exposed to sexual abuse, and what kind of support and guidance the social workers are offered, in order to handle their working situation. We chose to perform a qualitative study, by the use of interviews, since we found it to be the most appropriate way to gather the information. Our conclusion is that the work with these issues is emotionally burdensome and requires a great commitment, however it is essential for the social workers to maintain a certain distance to their work, in order not to influence their personal lives. It is through experience and knowledge that the social workers learn how to handle their working situation.

Newspaper articles and media have shown that the use of illegal weight loss compounds, such as ephedrine and Melanotan, is becoming more common among adolescent girls, who are at risk of becoming a new group of addicts. These girls are rarely aware of the risks that the use of these compounds entails and the consequences that could adversely affect their bodies, mentally and physically. The aim of this paper was to investigate the use of and attitudes towards illegal weight loss compounds amongst girls in year three, at Swedish upper secondary schools. In order to do that, a questionnaire was sent out to 120 girls in five different high schools, with varying college preparatory and vocational program directions. My research shows that the use of illegal weight loss compounds, particularly ephedrine, was found among girls in year three, at upper secondary schools. Seven percent of the girls claimed they use, primarily, ephedrine. This result exceeds earlier studies findings on boys' use of anabolic androgenic steroids (AAS).

The purpose of this thesis is to explore the co-creation process and how value is created based on a service orientation using a network perspective. The thesis is studied from a social-constructionist philosophy, using a qualitative approach of data collection and the theoretical framework includes network theories, theories of service-orientation and co-creation. We have conducted semi-structured interviews with a small firm and its network, which consists of a customer, a supplier and a partner. We found that Håkansson?s ARA framework combined with Ballantyne and Varey?s triangulation of value-creating activities help to acquire an understanding of the actors? bonds, the resources? ties and the activity links that exist in a network.

Due to better nutrition, veterinary and overall care, pet dogs? lifespan has increased. With more old dogs we see more health problems associated with age, among those cognitive decline, leading to deficits in learning and memory, disorientation, anxiety and other altered behaviors. Cognitive decline can have severe negative impacts on the life of both dog and owner, when the dog for example forgets being housetrained or starts being awake at night. Two pet food manufacturers have developed food with specific ingredients in order to improve cognitive functions or delay the onset of cognitive impairment. Hill?s Pet Nutrition has developed a dog food with supplements of a broad spectrum of antioxidants and mitochondrial nutrients, aiming to diminish oxidative damage in the brain, thereby maintaining brain function and improving learning ability.

Our paper is targeting mainly students, but also all other people interested in social work with children. The purpose of our study was to investigate how the social workers experience and handle their work with children, who have been exposed to sexual abuse, and what kind of support and guidance the social workers are offered, in order to handle their working situation. We chose to perform a qualitative study, by the use of interviews, since we found it to be the most appropriate way to gather the information. Our conclusion is that the work with these issues is emotionally burdensome and requires a great commitment, however it is essential for the social workers to maintain a certain distance to their work, in order not to influence their personal lives. It is through experience and knowledge that the social workers learn how to handle their working situation. We also learned that although the work with sexual abuse against children gave birth to different emotions of the social worker, the social workers feel satisfaction with their work, by helping the exposed children. We hope that our paper will inspire and encourage to further studies in the area, since there is still much to be explored. .

Volunteering involves performing tasks without receiving any compensation for it. Interest in this idealistic commitment to non-profit organizations is growing and the primary reasons for this is to help other people, pursue their interests and contribute to the organization.The purpose of the study is to examine what it is that motivates individuals to commit to non-profit organizations. This study will only examine aid organizations. In order to answer the question four different theories have been used and these are the most fundamental theories in this field. These theories are Maslow's hierarchy of needs, Hertzberg's two-factor theory, Self-Determination Theory and The Gift.

Syftet med detta arbete var att ta reda på om intresset för naturvetenskap hos eleverna i år6 ? 9 påverkas av tidigare lärares intresse och engagemang i dessa ämnen.Tio stycken lärare som jobbar i de tidiga åren i grundskolan intervjuades om deras intresse för naturvetenskap och hur de bedrev sin NO-undervisning. Tidigare elever till dessa lärare fick i en enkät svara på frågor om deras intresse för NO och när de hade NO för första gången.De flesta lärare som jobbar med elever i år ett till fem undervisar i biologi, resten av ämnena är det olika med och beror på deras egna kunskaper och intressen. Eleverna tycker bäst om kemi och teknik medan biologi hamnar längst ner på listan.Resultaten visar att lärarnas engagemang och intresse för NO i de tidiga åren i grundskolan inte har särskilt stor betydelse då det gäller elevernas intresse för naturvetenskap i de senare åren i grundskolan..

One of our big public health problems in Sweden is that human beings are too inactive in outdoor settings. That is why stress related diseases increase and influence humans both mentally and physical. The physical activity is halved among many children when they start school and the older they become the less they enjoy school. It is also an increasing problem that children and youth in today's society have lack of worthwhile experiences in the nature. The aim of this study was therefore to examine how the experience of outdoor environment had importance for health and learning on upper secondary school pupils.

Under de senaste decennierna har allt fler företag gått över från en hierarkisk organisationsstruktur till att vara mer decentraliserade. Denna förändring kräver en anpassning av styrmedel. Employer Branding används som verktyg för att vara en attraktiv arbetsgivare för både befintlig och potentiell personal och innebär ett slags värdestyrning. Studiens syfte var att undersöka hur Employer Brandingarbetet uppfattas av de anställda. En fallstudie genomfördes där sju anställda på ett företag intervjuades genom halvstrukturerade kvalitativa intervjuer.

The aim of this thesis is to investigate how libraries market themselves in social media and why they do it. I have studied a certain public library?s process of introducing social media into its marketing mix, the preparations for this process and the effects of these marketing methods.The theoretical framework for this thesis is based on relationship marketing, a theory which focuses on relationships, networks and interaction. My main method has been semi-structured interviews with a librarian at the relevant library, with the manager of the library and with the head of the municipality?s department of communication.The results of my studies show that marketing on social media is a positive and important thing for libraries.

Sun Microsystems chose its own Open Source path by not following competitors in their commitment toGNU/Linux. Sun instead created its own Open Source project from the source of Solaris under the name ofOpenSolaris. The business model of OpenSolaris belongs to the new and more commercially viable OpenSource, referred to as OSSg2. This survey was based on articles on the adoption of Open Source in organizationsand István Orci?s publication Kritiska IT-System.

Background: Suicidal patients feelings and experiences of the psychiatric service can be a decisive moment of the following treatment. Although suicide is a common problem all over the world we know very little about the feelings that the patients are feeling in residential psychiatric care. Purpose: The aim of this litterature studie was to describe suicidal patients feelings and experiences of the psychiatric service. Method: Literature study was conducted through a search of articles in different databases. The data has been done as an overview and the data has been analysed with content analysis.

Eleven years after broking the Kyoto-protocol, the European Union still stands in the front line, combating climate change. How come the EU, with 27 diversified states, is able to integrate its members to what is widely considered the most progressive climate policy in the world? This thesis takes a closer look at the negotiations that have shaped EU climate policy. Using negotiation-models to categorize different aspects of EU climatenegotiations, several key-findings are presented. The thesis concludes that while EU entered the Kyoto-protocol with little to lose because of external factors like previous energy-reforms in key member countries, it had plenty to win in global influence and the satisfaction of an overwhelmingly Kyoto-positive public.

The concept of sustainable development has been pervasive in recent years and many organizations choose to implement sustainability and adapt their activities accordingly. The purpose of this study have been to explore how a collaboration on the use of waste materials may look to analyze what influences cooperation. A case study has been carried out examining a Swedish state regional project aimed at creating partnerships between actors and utilizing textile waste with the help of design. The study was conducted using qualitative methods and the collection of data has been done through interviews and by examining documents. The results show that there are seven key factors that affect cooperation: expectations, commitment, internal communication, a strong non-profit actor, individual treatment, personal networks and the diversity of actors.