This thesis, in the field of healthcare logistics, has been carried out at Hjärt- och Medicincentrum (HMC) at the University Hospital in Linköping during the fall and spring of 2012/2013. The thesis is done by two students at Linköping University at master?s level within the framework of Industrial Engineering and Management.As Sweden's county councils should not make a profit or loss, it is important that the councils are aware of how much care processes cost. Kardiologiska kliniken at HMC in Östergötland?s county council is one of the clinics that are profitable.

The aim of this study was to increase the knowledge about and deepen our understanding for people who are treated with dialysis in aspects of quality of life and coping strategies. The research questions were: How does the scientific literature describe quality of life and coping strategies from people?s perspective who are treated with dialysis? How does dialysis affect patients and their lives? How/what can the nurses do for people who are treated with dialysis to keep or improve their quality of life. The result is based on eight scientific articles and after interpretation of the result we found six themes that describes how patients have to restructure their lives to a new normal life, how they adapt to a life with dialysis treatment, how dialysis affect their physical condition, witch meaning does the family and others have, how they keep their self-esteem in relation to the dependence of dialysis treatment and which factors are associated with a long life with dialysis..

Benchmarking is an established method of working which is often used in order to develop the quality of the organization. However, almost 70% of the organizations with benchmarking fail due to the lack of planning and structuring of the benchmarking exercise. Maintenance sections in the paper and pulp industry are one of those who have decided to conduct benchmarking. Therefore, the purpose of this study is to gain knowledge of how the maintenance sections in the paper and pulp industry deliberately structure and plan to use benchmarking as a driving force for quality development in the maintenance sections.The study is a hermeneutic case study. Telephone interviews and document analysis have been used as data acquisition methods.The results show that there is a lack of both planning and structuring in the benchmarking process, and lack of management commitment for quality improvements within industrial maintenance.

The automotive industry is a highly competitive market characterised by low profit margins or huge losses. Cost reductions have been of top priority for all OEM?s (Original Equipment Manufacturer) and will continue to be so for many years to come. Beside cost reductions, reducing the time-to-market is of greatest importance to stay in the competition. OEM?s that are slow to market with products that neither matches customer expectations nor the products of their competitors, will soon loose market shares and see their economical performance falter.

Calculations of net present value are based on a discount rate, which requires knowledge about the company?s cost of debt. A common way to do this is by observing the company?s credit rating, when no credit rating is given it?s possible to use a synthetic rating model based on quantitative data to estimate a credit rating. Thus, the aim of this study is to increase the understanding of which quantitative data, in terms of key figures, that can be used to explain the given credit ratings for companies from the Nordic countries.In developing the model, key figures found significant in previous studies are being tested for whether or not they are applicable for companies from the Nordic countries.

The purpose of this thesis was to investigate on what perspective or perspectives university teachers and librarians at a medium-sized university in Sweden base their view on information literacy. More specifically, how do the respondents view their own information literacy and what opinions they have of their students? information literacy as professionals. Three perspectives are used to interpret the results, the sociocultural perspective, the phenomenographical perspective and the behavioristic perspective.The method used is semi structured interviews with three university teachers and three librarians.Both librarians and teachers emphasize the importance of information literacy, for themselves as well as for students. The information literacy of the librarians involves being well acquainted with the subjects of the students.

Most Swedish Warmbloods are bred by artificial insemination (AI). Quality control of the semen consists of the subjective evaluation of motility. There is a need for a more accurate and objective method of rating the semen. In this study we compared fluorometry with flowcytometry as a method for evaluating sperm viability. Semen was collected from three stallions, stationed at Markebäcks Gård, Askersund, three times during week 15 and week 34, 2008.

Yeast and Clostridia is a problem in silage for farmers as contaminated silage may result in poor animal health and milk quality. Clostridia can produce toxins that, when consumed, acts as neurotoxins, it may also cause blown cheeses if the Clostridia contaminates milk. The purpose of this study was to investigate the cause, effect and interaction of yeasts and Clostridia in silage. Clostridia are microorganisms which are strictly anaerobic and consume carbohydrates and protein in the silage. Yeast is a fungus that is facultative aerobic and feed on carbohydrates in the silage.

The last decade has created an increasing pressure on companies to decrease their impact on the environment and to increase their effectiveness of recycling the company?s resources, especially for the steel industry. Companies have also started to realize the economic aspects of an effective internal reverse logistics. In the past the value of an effective internal reverse logistic was something that companies tend to underestimate and there are few academic studies done in this area. The purpose of this essay has been to identify key factors to create an effective in plant storage, transport, sorting and handling of returned steel. From these factors a generalized model for creating an effective return steel flow will be developed.

Background: Within real estate companies assets according to IFRS/ IAS 40 should be valued at fair value, to compare with previous valuation criteria according to which real estate should valued at cost. Two models can be used within IAS 40, these are value at cost and fair value. When valued at cost the real estate value in the balance sheet should be specified at cost. The method chosen by the company should be used for all real estate within the company except for the premises used by the company. Purpose: The purpose of the study is to analyse and evaluate how real estate companies experienced the problems that arose when converting to IAS 40, and to analyse the effects on the companies key ratios as a result of the change of accounting method.

To be able to protect themselves from credit risk, the banks must constantly check the performance of  the companies they have lent money to. There are many mathematical models for predicting financial distress. These models use accounting-based ratios, which often are historical and not representative for the present situation. This study describes how the banks do in practice to find signals of insolvency in time and the variables they are observing for doing that.In addition to financial reports which the company sends in to the bank at least once a year, also the relationship between them and information from different information  agencies are of great importance to track  signals of insolvency. Poor profitability is the primary cause of insolvency.

Mountain holding in the 21st century ? difficulties and possibilities This study examines the difficulties and possibilities that mountain holding farmers have today. The following questions were considered: i) Who is cultivating mountain holdings today? ii) Which is the most important reason to keep animals there? iii) What kind of subsidies are most common? iv) What kinds of animals and what breeds are the most common? v) For how long period of time are the animals kept at the mountain holdings every season? vi) How are the fundamental regulations in the animal welfare law being followed, and are there any problems/conflicts in keeping animals at the mountain holdings? vii) What meaning do the animals have for the farmers and what are the farmer?s thoughts about the future? A survey based on these issues was sent out to 107 mountain holdings farmers with animals on grazing land, where 59 % submitted a response. The results showed that knowledge on how to keep animals at the mountain holdings was overall good.

This paper analyzes the auditor choices for a sample of 300 predominantly small Swedish firms, all located in Umeå. Our hypothesis was based on the complexity of a firm, the need of external financing, leverage, and the need of extra consultance from the auditfirm. Our definition of auditor quality is based on prior studies, and is frequently used by authors in this area. The assumption is based on that the auditor quality increases with the size of the auditfirm and the degree of the auditor. The auditor quality is therefor depending on the choice between an auditor from the group ?Big 5? or not, and the choice of an auditor with an higher degree.

Purpose:Our purpose with this essay was to see how a health promotion initiative could be profitability and how human resource cost accounting could be used for decision making. Does it cost more than it taste? Method:We have been using qualitative interviews with politicians, human health developerand accountants in a municipality. We have also collected data from a university lecturer which shows numbers from the health promotion initiative and how it is been affecting the involved staff. Result:The result show us that the politicians, human health developer and accountants all want to introduce physical exercising at work.

Many grocery stores have products marked whit there private brands. The information about these brands is poor. We wanted to find out what the stores own brands stand for and what the manager of purchase thinks it stands for. We choose to concentrate on meat and cured meat and limit our study to ICA, Axfood and Coop because they are the three main actors in the Swedish branch of grocery. The supplier has traditionally manufactured products and made there own brands. These products have been distributed and sold to the consumer thru stores.