The accounting information system comprises budgeting, accounting, and costing. The accounting information system has, traditionally, constituted an integrated system where the different elements collaborate. If ABC is introduced this order is disturbed, since ABC is based on another logic which cannot easily be integrated with budget and accounting. ABC, therefore, is usually used parallely to the Conventional costing method. There are, however, companies that have taken its ABC one step further by letting it replace the old costing model and integrate it with the accounting information system.

AbstractThis study is a critical analysis of three different views on human dignity and its function in the discourse of human rights: that of Christopher McCrudden, Jürgen Habermas and Elena Namli. The three positions are interpreted, analyzed and compared in order to see which is most reasonable.The conclusion is that Habermas?s and McCrudden?s view of human rights as legal reduces human dignity to a legal concept. Namli?s perspective of human dignity as a moral principle generates a wider understanding of human dignity and its function.

The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).

In this literature review the characteristics of two free-floating macrophytes, water hyacinth   (Eichhornia crassipes) and duckweed (Lemna sp.), and two microalgae, Chlorella and Scenedesmus, have been examined regarding their suitability as efficient nutrient removers in the treatment of wastewater with high levels of nutrients and suspended solids from a biogas plant in Loudden. The needs required for the plants to be able to grow in wastewater and the amounts of biomass they can produce have also been studied. The results show that Chlorella is capable of a very high uptake of nutrients in photobioreactors with high nutrient loadings. With an ammonia uptake maximum value at 10900mg/m2/d Chlorella outshines the other organisms in this study. The test organism that performed the closest to Chlorella in terms of nitrogen uptake was water hyacinth with an uptake about 1602mg/m2/d.

In recent years, the demands for effectiveness and evidence in social work have increased in all work areas, including that of healthcare. This has sparked the discussion on concepts such as practical- and theoretical knowledge and their respective roles in social work. In the light of this, the purpose of this candidate thesis is to investigate healthcare social workers understanding of practical- and theoretical knowledge in the working process as well as their respective influence and importance. This candidate thesis is based on three interviews with social workers from different departments in Norrlands Universitetssjukhus in Umeå, Sweden. To provide range to the thesis, the interviewees were chosen from a purposeful sampling.

Since the beginning of the internet the criminal world has used the medium as a platform for operation.This dark web is a domain where illegal sites are flourishing due to the possibilities offered by newtechnology. Net-based criminal activity is a challenge for society as it uses hard proof technologicalsafety measures to avoid the law. Silk Road is the most prominent example, an online illicitmarketplace where drugs and illegal substances are being traded based on Conventional e-commerceconcepts. This paper argues for trust as an important factor for the survival of illicit online trade andapplies existing theories on e-commerce and virtual communities. To identify patterns of trust andcommon trust-based issues among Silk Road users, a netnographic study was conducted on the site?sdiscussion forum.

In the last decades the continuous work for more sustainable manufacturing has become a large part of the manufacturing companies? operations. It is also well known that the factory planning shapes the manufacturing process to a great extent. Consequently it is logical to assume that the manufacturing companies? factory planning process plays a major role in the work for increased sustainability.

Pigs in Swedish organic production systems have been shown to have more findings of arthritis at slaughter, compared to pigs in Conventional pig production. With this in mind a study was performed, to primary, investigate variation in exterior, gait and weight gain between sire breeds and, secondly, to investigate variation between herds, season, gender, age and assessment occasion on these recordings. Swedish commercial hybrids, crosses between Norwegian Landrace and Swedish Yorkshire were inseminated with either Hampshire or Duroc as terminal sire. All the pigs had known pedigree as each semen dose contained sperms from one individual boar. All piglets were individually tagged closely after birth, and exterior and gait assessment were performed at two separate occasions, early and late during the fattening period.

Den biologiska mångfalden är viktig inom lantbruket. Jordbrukslandskapets mångfald är vacker för människan att se på och spännande och rogivande att vistas i. Mångfalden innehåller även en genbank som kan bli mycket etydelsefull i framtiden. Dessutom innebär oftast en rik mångfald bland ogräsen även en rik mångfald bland insekter och andra djur, däribland skadeinsekternas predatorer, vilket bidrar till produktiva åkrar. Ogräsens mångfald på åkern beror till stor del på geografiskt läge, klimat och berggrund.

SEP Modular Armoured Tactical System is the next generation of military vehicles developedby BAE Systems Hägglunds AB. At present time, BAE Systems Hägglunds AB aredeveloping a 6-wheel electrical hybrid and a Conventional 8-wheel vehicle. The questionformulation was summarized as: ?In which ways can the electrical transmission in a hybriddriveline for SEP be designed, when the surrounding fixed interfaces are kept and the unity ofcomponents within SEP is maximized??. The purpose of this master thesis was to study avariety of concepts for hybrid propulsion.

Domestic weekly magazines in Sweden are characterized by an emphasis on practical editorial material such as cooking recipes and knitting patterns, and also contain a comparatively large share of reader material. This makes it possible to study the readers through texts produced by themselves. The aim of this study of columns of readers' tips on domestic work is to analyze how readers embody a specific femininity centered around the woman as responsible for the home, in the sense of everyday maintenance as well as aesthetic development. The author defines this femininity as "home maker". The theoretical framework for the analysis is the sociological theory of Pierre Bourdieu, and Jonathan Potter's and Margaret Wetherell's model of interpretive repertoire is also used where modality is discussed.

The background of this study is the fact that it nowadays is more common to grow wheat after wheat. Usually we plow every autumn to remove the straw, and we wanted to study the effect of alternative methods to do it. We have done this experiment to answer the question if no tillage is better than Conventional plowing. The results of the field experiment indicate that there is a link between plant establishment and the choice of equipment, but also a higher weed pressure in experimental plots with only ground tillage. The equipments which left much straw on the top of the ground the problems with fungi were more severe.

This paper starts where previous research in this scientific field, research about individuals who managed to end their criminal lifestyle, ends ? by talking in terms of Pierre Bourdieu?s forms of capital. In former studies the researchers pointed out access to a job and parenting as helpful factors to end a criminal lifestyle. Our purpose with this paper, however, was to find out if it is possible to understand criminals successfully ending their criminal lifestyle from Bourdieu?s capital metaphors and Mark Granovetter?s concept of strong and weak ties.

The purpose of this essay is to further the understanding of contemporary management theory by conducting an analogy-study of the source to many of the terms today used in knowledge-intensive companies. The way a football club deals with knowledge work differs from how a Conventional company deals with it. However, many of the terms, such as teamwork and coaching, are shared by the two types of organization. By using the analogy-method we hope to create a wider understanding for the shared concepts. We have used a hermeneutic perspective throughout the essay, which first and foremost means that we focus on understanding and explaining social phenomenons.

Mechanical ventilation is the most common type ofventilation in newly constructed office buildings. Therehas been an interest to utilize natural ventilationinstead of mechanical ventilation among architects andHVAC consultants in recent years. This is due to thesize of mechanical ventilation systems, which arespace consuming. The mechanical ventilation system isalso complex and requires maintenance. Furthermore,the fan uses a considerable amount of energy.