As IT service departments in organisations are becoming more complex and customised, the indirect costs are increasing in relation to the total costs. The difficulty of fully estimating and identifying the spread of the cost in the IT service department is increasing. As a result, firms tend to budget the business unit as a total cost rather than as a spread of defined costs. In order to deal with this challenge an ABC calculation will be applied. The Time Driven ABC model will be conducted in OMX´s Servicedesk unit within the IT services.

Bakgrund och problemdiskussion: Under årens gång har det inträffat flera företagsskandaler. Det har sett bra ut på ytan men insidan har visat motsatsen. Fasaden kollapsar till följd av bristande kontroll. Intern styrning och kontroll och COSO:s Internal Controll ? Integrated Framework blir allt mer aktuellt för att få ordning och reda.

The purpose of this study was to examine how the genrebased instruction applied in multicultural classrooms. My observations were carried out in three different classrooms, whit the educators constantly working on language development off the students. Two observations were carried out in Swedish, with a teacher of Swedish as a second language and the Swedish-teacher working with students together. In these two lessons in Swedish, I took away from Pauline Gibbons model, while the third lesson in civics I assumed from Eija Kuyumcu genre model. Both models are based on the Australian research around the genrebased teaching.

This bachelor thesis has the purpose to visualize and document the air movementsprovided by different ventilation principles in an operating theatre. The visualizationwill be made as simple as possible in a physical model. The model and thedocumentation should be able to use in educational purposes.The study is based on the two most common systems for airflow, currently used inoperating theatres. The first principle is displacement ventilation in which the air issupplied at low velocity along the floor. The second principle is vertical parallel laminarairflow in which the air is compressed like a piston from ceiling to the floor.A review of literature resulted in the choice of size, design, and scale factor for themodel, as well as choices of ventilation principles and airflows.

With background in the rapidly growing need to find solutions for sustainable energy production and the increasing interest for wind power, this report was written. With take-off point from the wind power plant Big Glenn, which has been built in the harbour of Gothenburg, a model of the adjacent power grid has been created in Simulink/SimPowerSystems. Parameters for the power grid and its components has been provided by Göteborg Energi Nät, that has also been the supplier of measurement data of produced power, the power need from loads in the vicinity, voltage levels, current values and also the variation of power factor at the wind power plant.The SimPowerSystems model has been used to perform simulations of power flow in the grid. These simulated values have then been compared to the measured values to verify the functionality of the model. Further, the model has been used to perform simulations of a grid fault, which causes a voltage drop.

This study focuses on the politics around ecological sustainable development in Sweden today, with emphasis on urban development, building and living. The starting-point for this study is the environmental adapted city district of Stockholm, Hammarby Sjöstad. The primary focus of the study is to investigate what means of control the environmental investment in Hammarby Sjöstad is expressing, and to elucidate their ideological, political and social implications. The empirical material is primarily based up on the local Hammarby Sjöstad environmental program along with qualitative in-depth interviews with citizens of this district. The study is based on critical discourse analysis The result of this study is that the ecological investment in Hammarby Sjöstad partly constitutes a hidden exercise of power, taking shape as built-in physical measures in the dwellings and the neighbouring surroundings.

The role of small businesses is fundamentally important for the economic development in countries. Within this context, business incubation is used as an entrepreneurship development instrument to promote and support new firms in the early stage of their existence. However, research in the field tends to disregard the perspectives of incubatee entrepreneurs. The performed investigation is based on interviews with entrepreneurs from two different business incubators at Swedish universities. This study uses a Situated Learning Theory (SLT) as a theoretical framework, to examine the entrepreneur's experience of the learning environment in a business incubator.

The retail sector is in a continuous development. What demand looks like and where the consumers want to shop has changed during the last years. Market place, demand, supply, external factors and politics affect how the retail sector develops. To make a market place attractive a variety of factors have to be considered.In Hong Kong a model called Rail & Property is used, this means that the development of the subway is integrated with the development of the city. The model is both successful and economically sustainable.Today the supply of shops and services in Stockholm´s subway stations is rather small.

This bachelor thesis has the purpose to visualize and document the air movementsprovided by different ventilation principles in an operating theatre. The visualizationwill be made as simple as possible in a physical model. The model and thedocumentation should be able to use in educational purposes.The study is based on the two most common systems for airflow, currently used inoperating theatres. The first principle is displacement ventilation in which the air issupplied at low velocity along the floor. The second principle is vertical parallel laminarairflow in which the air is compressed like a piston from ceiling to the floor.A review of literature resulted in the choice of size, design, and scale factor for themodel, as well as choices of ventilation principles and airflows.

Bees are of importance for the global food security. In Europe 84% and in the World 35% of all the agricultural crops are dependent of animal pollination (Winfree et al., 2011:1). In agricultural production there is a huge lack of pollinators (Azien & Harden, 2009). A problem that is widely spread. In Sweden the problem becomes clear when looking at the statistics of the number of bee colonies during the last 20 years, where it has been a decline with 63 % (Statistiska Centralbyrån & Jordbruksverket, 2011).

The demand for shorter lead-times and increased delivery reliability puts pressure on companies to provide more efficient logistic services. One strategy to deal with this demand is by outsourcing logistics to a third part. The development of logistics information systems enables increased control over business supply chains. This is why Green Cargo aims to create a Logistics Control Tower (LCT) solution to provide it?s customers with better information with higher availability.

The purpose of the study was to investigate how inventories of suspected polluted areas as a part of the planned control of existing companies cab be designed in order to achieve as great effect as possible. The study was conducted in cooperation with Piteå municipality. An analysis of regional inventory projects, local municipal strategies and a pilot study in Piteå was conducted. The experience from both the regional projects and the pilot study was that in order to achieve an effective control a number of factors were inportant: an efficient selection of companies, a good dialogue between the controlling agency and the companies, sufficient resources, education of municipal inspectors and guidance for decisionmaking. Another inportant result was that the municipal planning can prevent an efficient inventory if the control of city development projects is allowed to take time from the planned control.

A growing interest for the climate and the environment has led to an increased interest forenvironmentally friendly and renewable energy sources, such as biogas. Planning new biogasplants requires a decision basis including facts about approximate amounts of biogas possibleto produce at the plant. The purpose of this thesis is to develop a model that calculates theapproximate biogas and digestate production from a planned or existing biogas plant.Developing the model required a literature review and studies of calculations concerningbiogas and digestate production performed by WSP Sweden AB. As a complement to themodel development, facts about substrates for biogas production were compiled through aliterature review. In addition the methane potential from selected materials was determined bybatch experiments.

This report describes a study aimed at uncovering flaws and finding potential improvements from when the modelling tool EAAT is used in conjunction with the modelling language CySeMoL. The study was performed by developing a framework and applying it on CySeMoL and EAAT in real life context networks.The framework was developed in order to increase the number of flaws uncovered as well as gather potential improvements to both EAAT and CySeMoL. The basis of the framework is a modified version of the Quality in use model from ISO/IEC 25010:2011 standard. Upon the characteristics and sub characteristics of this modified model different values for measuring usability where attached. The purpose of these values is to measure usability from the perspectives of both creating and interpreting models.

This essay examines the differences between the mediation practices concering youth crime in the swedish cities of Kalmar and Växjö. The analysis are made with the use of quality interviews which we have linked together with the three theories of Social Control Theory, Restorative Justice and Transformative Mediation. There after we have compared the results with one and another. Results show that there both similarities and differences, both in the theoretical aspects and in the organisations, for example the coopiration with the prosecutors and the police..