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..

IT exist and are needed in larger organisations today, this creates possibilities for new applications. It has become more frequent with IT within HRM which has developed new concepts like e-HRM and HRIS which links IT and HRM together. We have through qualitative content analysis of interviews investigated how IT-tools affect HR-workmanship. The purpose is to create a basis for describing how employees experience their work with HR within a PA-system. The basis of the PA-system will then answer if it contributes or limits the employees and their activities.

The Swedish Library Classification System, known as the SAB-system, can be viewed as a product of the cultural and social norms and values in Sweden during the time in which it was created and subsequently reviewed. The main purpose of this master?s thesis is to examine the archaeology section J in the SAB-system, in order to observe if values and norms within this discipline had any impact on the Swedish Library classification system. Our intention is therefore to verify any correspondence between the choice of topics and hierarchical structure of that section, and the values and norms that ruled the Swedish society during the 20th century at large but with particular emphasis to the academic discipline of Archaeology. At the present, Archaeology is often disputed as a value-free interpretive science.

My main purpose for this paper was to find out what the four teachers I interviewed thought about the design of their classroom and how they linked that to pedagogy, pupils learning and policy documents. I also wanted to find out if classroom design were something they discuss and reflects on in the college.My questions for this study were: What do some teachers who work in the early ages in the school think about the classroom design? Do these teachers link the classroom design to policy documents or pedagogy? Do these teachers consider classroom design to be something that should be discussed in the same way as other factors (for example teaching aids, resources etc.) within the college?My method was to make qualitative interviews with four teachers, analyze their answers and link them to my main theories and research in the area of the study. My main theories were multimodal communication, which means that there are several systems of signs in communication, which all have an essential function for the meaning of the communicated. It also means that learning happens both individually and socially and that school is a social construction, and that the system of opportunities and boundaries in which it takes form is mediated within our multimodal systems.

Inom svensk process- och tillverkningsindustri finns det stora mängder spillvärme som sällan kommer till användning. Att hitta olika tekniska lösningar för att effektivt tillvarata denna spillvärme skapar både nytta ur ett hållbart perspektiv samt ur ett ekonomiskt perspektiv för företaget.I denna rapport presenteras en utarbetad beräkningsmodell i Excel. Beräkningsmodellen används för att uppskatta lönsamheten för anläggning av ett högtemperaturlager i berggrunden. Excel-filen ska kunna användas för företag som en första uppskattning om ett borrhålslager är ett alternativ för tillvaratagande av spillvärme. Utformningen av beräkningsmallen utgick från Xylems högtemperaturlager i Emmaboda.Beräkningsmallen testades på Xylems borrhålslager.

This study focuses on the internal marketing and how it affects the complaints by companies? communication control. Our purpose with this subject is to increase the understanding of which components affects the relation between internal marketing, communication control and complaints. We have chosen the subject, internal marketing because it caught our interest in an earlier course. On the basis of the literature of costumer complaint there have not been so much research about it and that is why we have chosen this perspective on internal marketing.This study is based on a qualitative approach.

The purpose with this thesis is to investigate how Swedish clothing companies create and communicate a personality for their brand. Case studies were conducted with three companies: Nudie Jeans, Koppartrans and J.Lindeberg. These firms can be considered as established clothing brands nationally as well as internationally. The study found that individualism, logotype and moral standpoints play an important role in the creation and the communication of a brand?s personality.

Detta arbete kretsar kring obemannade luftfartyg, UAV, avsedda att baseras ombord påörlogsfartyg. Regelverk och standarder tillsammans med befintliga fartygs-, helikopter- ochUAV-system utgör ett ramverk inom vilket ett scenario leder fram till grundläggande tekniskakrav för de delsystem som ingår i ett fartygsbaserat UAV-system. Kraven, som är framtagnamed spårbarhet i sjöoperativa förmågor, erfarenheter från den miljö ett luftburet system skaverka i ombord och systemexempel som visar vad som är möjligt att uppnå med dagenstekniknivå, presenteras som ett förslag till värderingskriterier och effektmått med tyngdpunktpå de krav som ställs på luftfartyget (UAV) i sig..

Jämtkraft AB which is a power production company in Sweden has bought two newhydro power units to their station in Hissmofors. The two new generators are using aconcept with sliding stator feet to handle the thermal expansion.The concept with sliding stator feet on hydro electric generators has not beenworking satisfactory on many hydro power stations in Sweden and has caused a lot ofcosts due to long downtimes.The new station in Hissmofors is very important for Jämtkraft AB, and therefore theywant to know how to make sure that the sliding stator feet are working as theyshould. According to theories and a simplified model of the generator the stator feetdisplacement should be around 1 -1,6 mm.The generators are delivered with a surveillance system that will measure thedisplacement of the sliding stator feet. The signal from the system isn?t accessible forJämtkraft AB but it will alarm when the sliding stator feet are malfunctioning.To secure the function of the sliding feet a logger for the surveillance system or adifferent measurement system must be used; if both systems are used Jämtkraft cansecure the function of the surveillance system..

AbstractSeveral of researchers have reflected that the school ought to be developed to a learning organization. A method as proceed from such a perspective and should be able to match a local child- and educations administration is problembased school development. To investigate in which ways a child- and educations administration prosecute a problem based learning inside the organization a case study was used as research strategy. The question this report gives answer to is:In what/which way works a child- and educations administration in a rural district with a method to fulfil a problembased learning.To collect empiric data a canvassing inquiry was accomplished among the child- and educations administrations group of management. According to the research result it can declares that there are good conditions for the organization to prosecute problem based school development, but there is yet a great deal to do before it´s can be said totally fulfilled.

The matter of CSR and sustainable products has gained an increased amount of interest in recent years as "green products" are becoming a trend with more "eco"-alternatives in the assortment of many retailers. However, among the increasing number of socially oriented customers, it seems that although they claim an increased demand for these kind of products, its easier to "talk the talk" that to actually "walk the walk". This is due to a discrepancy between attitude and behavior, called the attitude-behavior gap. The purpose of this paper is to examine how to overcome this gap by using three different studies to get a nuanced and reality-based view of the problem. The focus within these different studies is on the potential effects inside the store and how information provided has an effect on perceived credibility and purchase intention.

The purpose with this report is to examine how the implemented energy efficiency measures on Bokelundskolan in Växjö have had impact on the energy use. The measures which have been implemented are, new ventilation system, new heating system, optimized adjustment of the heating system, new windows with U-value 1.2 and lower window height, insulation under windows and in the crawl space. The school's energy use before and after rebuilding has been calculated with the calculation program, Vip-Energy 1.5.5.Calculations of energy use for the school with windows on U-value, 0.9 and 0.7 have also been done. The replacement of windows has been studied from a cost perspective. The conclusion is that the exchange of heat and ventilation system was the biggest contributor to reduced energy use on Bokelundskolan.

This examination intends to find out what thoughts children in around 12 years of age thinks about their own television consumption. To examine this, the questions in issue is: ?What does the children watch on television?? ?Why do they watch the programs they do?? ?How do the children speak about their own consumption?? ?What does the children learn from TV?? ?Are the children concious of the impressions they take from TV?? ?Do they speak critical about TV?? ?Is there anything indicating on some kind of influence from the childrens television consumption?? .To answer these questions I have chose to hold qualitative interviews, to let the children?s own thoughts be the foundation of the examination. The theories in this examine are that the person who does the consumption from different forms of television takes the information personally out of her own reality. Meaning that the person watching is the judge of how she applies the information to herself.

The aim of this study was to examine young people?s experiences of participation within the intervention Contact Person. Three questions were asked concerning young people?s experience of participation, aspects that promoted/limited the young people?s experience and the significance they attached to the intervention. The findings in this study are based on phenomenological interviews with five teenagers within the intervention Contact Person.

In the present study, the institutional discourse in health care was examined, focusing onspeech therapists and occupational therapists in interaction with a common patient withaphasia. The purpose of the present study was to identify common communication strategiesused in the professional conversation between a speech therapist and a patient and between anoccupational therapist and the same patient. Specific research questions were: Whatcommunicative strategies are used in interaction between a speech therapist and a patient withaphasia and between the occupational therapist and the same patient? Are theredifferences/similarities between how speech therapists and occupational therapists interactwith patients with aphasia?Six people in total, two patients in interaction with a speech therapist and an occupationaltherapist respectively, were recorded during treatment sessions of each profession. Generaland specific aspects of the institutional interaction were then analysed according to principlesof conversation analysis.Similarities in the use of closed questions as a strategy to increase the effectiveness ininteraction could be seen between the two different professions studied.