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.

Today there is a widespread opinion that the woodmarket and the forest industry are dominated by a traditional way of thinking and not adapted to the customers of today; a lot of products are produced purely on routine. Also, there is a demand for improving the quality of sawn woodproducts. AB Karl Hedin wants to sort this out by increasingly adapt their products to the demands of the market, i.e. through introducing a short wallstud of standard length, "Hedinregeln". At tirst, the wallstud will be produced in lengths of 2,70 m and of guaranteed quality.

Syftet med studien var att undersöka huruvida utsattheten för ?sunk cost-effect? och förankringseffekten ökade vid intuitivt processande jämfört med analytiskt processande. Deltagarna i studien var 78 studedenter vid psykologiska institutionen vid Göteborgs Universitet. Datainsamlingen gjordes genom en pappersenkät. En 2 × 2 - vägs ANOVA avseende bias och process gjordes för både ?sunk cost effect? och förankringseffekten i en mellanindividdesign.

In this master thesis I investigate different views on literary quality in two quite different library journals; Biblioteksbladet and Bibliotek i Samhälle. One aim of the study is to see whether the ambiguity of the term literary quality is considered. Since there is no universally accepted definition of literary quality to be found the analysis is inspired by discourse analysis. This theoretical frame work starts off in the assumption that our views of the world are much dependent the way we describe it. The work of Finnish scholar Sanna Talja is presented and the results of this thesis are compared with the three perspectives on music culture that are presented in her book.

The project is a practical and theoretical test of IP telephony with Skype in order to form a base for a comparison between IP-Telephony with Skype and the Public Switched Telephony Network (PSTN). PSTN is the common standard that most of us use for telephony today. The objective for the study is to simplify the choice between PSTN and IP-Telephony for the Swedish private customer user group. The project is supposed to answer the following questions. - How easy is it to start using IP-telephony with Skype? - How is the quality of IP-telephony compared to PSTN? - Are all services provided by PSTN available and accessible using the IP-solution? - How are the usability and the availability of support with IP telephony? - Is IP-telephony a cheaper solution and in that case under which circumstances? Within the project a collection of practical and theoretical tests have been performed to be able to form an opinion on the IP-solution in the following areas, installation, function, quality, usability, costs, accessibility and security.

Stump wood is a hot alternative when the heating plants demands more and more forest fuel. The aim with the study has bean to calculate the costs in four different systems for transportations of stump wood, examine if there are any differences in fuel quality for the stump wood in the different systems, analyse if the fuel quality in stump wood is affected with the time it lays by the road side and how much space the stump wood demands on the road side. To calculate the costs for the different systems a system analysis was carried out, where some of the costs were collected through field studies on Holmen Skog stump experiment and other costs were collected from literature and contacts. Data for the fuel quality study was collected from Eons heat plant in Norrköping. Data for the study of how much space stump wood takes along a roadside was collected from field studies.

Quality was earlier only an issue for the company?s quality departments but today is the entire organization involved in quality- and improvements work. With the customers in focus, both external and internal, quality and improvement work should be integrated in the daily activities. The management shall state goals and visions together with a policy. Through participation the correct requirements for a successful work are created.With SPC, statistics process control, there is an opportunity to perceive variations in the process and with the correct tools make it stable.

AbstractThe assignment were assigned by Camatec Industriteknik AB. Camatec is a Karlstadlocated consulting company, they make everything from pilot studies to complete projects in mechanical design and calculation. They even have their own patented product, Camcoil. It is a winder for steel strips and is used for example with hardening of the steel strip. The assignment has been to solve the problems encountered by some customers within this product.

Having an ileostomy can affect the quality of life. Quality of life is defined by Siri Naess as being active, relating well to others, having self-esteem and having a basic mood of happiness. The nurse?s task is to focus on the stoma care and work in a holistic way. The aim of the study was to describe how adults with permanent ileostomy experience their quality of life.

Aim: Through the review of scientific articles, this study aimed to identify which oral health-related quality of life instruments that have been used in studies to measure the oral health-related quality of life in older individuals and the application of such instruments.Method: The study is based on a systematic literature review, where 14 articles have been chosen and evaluated against a checklist. Result: The oral health-related quality of life instruments that have been used on individuals, 65 years and older, are OHIP-49, OHIP-14, OHIP-20 or OHIP-EDENT, GOHAI and OIDP. The instruments are used to examine factors associated with the oral health-related quality of life. Significant associations have been identified, among other things, between the number of teeth in static occlusion, dry mouth and the quality of the dentures, and oral health-related quality of life. Social and cultural associations have also been revealed.Conclusions: Today there exist several well functioning instruments that are used for research purposes.

My essay deals with a problem in our society which, in my opinion, has been neglected. Even today in 2011, the quality of schools and preschools is extremely varied. This has been a problem for a long time and not nearly enough attention has been paid to it.In my essay I have tried to understand what it is that causes these differences in quality between preschools. With help from literature and research studies I have examined what quality in preschool really means.My starting point is an account of my own experience at the preschool where I currently work and a description of a study visit I made to another preschool which operates in a very different way to the one where I work. I wanted to investigate what the consequences are for children who grow up attending preschools of different quality.

The public health care sector has come under increasing pressure to cut down costs, maximize productivity and satisfy patients' needs during the 1990s and onwards. As a way of "getting more for less" quality management has been introduced. Originating in the private manufacturing industry, quality management has a strong focus on productivity and efficiency, aspects which are measured in quantitative terms. However, there are strong concerns that quality management is a means of speeding up the marketization of public health care by introducing core values much different from the ethic and medical norms that traditionally underpin health care organizations.This essay focuses on how quality management has been introduced to, and transformed by, public health care. A theoretical framework based on new institutionalism is constructed, and translation theories are used as a way of illustrating how the medical institutional environment, in fact, changes the concept of quality management.

This paper is the result of a case study conducted at Uppåkra Mekaniska AB during the spring of 2006. The task that was presented by Uppåkra was to develop a basis for a decision for the planning activities at the company, so that in the future they can create lot-sizes which are based upon a total cost perspective. Total cost in regards to lot-sizing is defined as the sum of the administrative reordering costs and warehousing cost per stock keeping unit.To collect data a series of interviews and observations were conducted. This data was then used during the lot-sizing simulation and analysis. The 15 units that the simulation was conducted on were grouped into three item classes depending how many different machine setups they required during the production process.

The aim of this study was twofold; firstly it sought to describe the human security situation of Roma IDPs and IDPs living in collective centers, secondly it tried to create an understanding for how the human security situation can affect IDPs capabilities to develop. The findings of the study were mainly based on a field study conducted in Belgrade, Serbia for two months. The results of the study were that IDPs in collective centers have a poor human security situation regarding basic income, employment, adequate housing and experienced personal security. Roma IDPs suffer from the same insecurities, but in addition also has poor human security in basic education and personal safety. Their stagnant human security situation proved to be the result of the inability to help IDPs by the actors involved in the relief work.

Each year, 800 people wait for an organ transplant in Sweden. The development of drugs for organ rejection has evolved over the past 60 years, which has increased the survival of patients who have undergone organ transplantation. The most common organ transplanted is the kidney, liver, lung and heart. There are more studies done on quality of life after an organ transplant, but very few studies on quality of life before organ transplantation.The aim of the study was to describe the experiences of quality of life among patients waiting for an organ transplant.A literature overview of eight articles was analyzed in both similarities and differences. The articles were published between 2002 and 2012.The result is presented in four themes, hope of life, living in uncertainty, the body fails and need for support.