This paper investigates the internal product costing system in one of the Swedish banks with the purpose to evaluate the quality of its product costs and possible implications on decision making. The study shows that the current system distorts product costs by, among other things, using relative allocation of costs and time and by allocating all costs to individual units of products. We therefore propose an alternative product costing system, which mainly draws on ABC theory but is also adapted to the specific needs of service companies and of the Bank. This proposal is intended as a solution in this particular case and not to be generalized in other contexts. We hope however to add to the understanding of why more complex costing systems, such as the ones based on ABC theory are, according to previous studies, not widely used in practice.

This study looks into the possibility, and profitability, of expanding a pilot project that has been put into action at GGP Sweden AB in Tranås, a manufacturing company that produces front mowers. The pilot project is meant to give GGP Sweden AB a more precise control of the flow of goods from their suppliers, and its essence has proven to be quite similar to the Japanese Just-in-Time philosophy.The study has been divided into four separate areas; mapping, supplier selection, supplier evaluation and cost analysis. These areas represent a holistic perspective on the expansion of the pilot project and cover topics varying from methods of finding suitable JIT-suppliers, constructing Key Performance Indicators (KPI) to reviewing costs and assessing profitabilities.In this report, the reader will initially take part in the works of mapping GGP?s manufacturing unit, pilot project and supplier base, which results in a list containing the most suitable suppliers for a Just-in-Time based collaboration. Afterwards, the reader will be led into the area of supplier evaluation, where five KPI?s are created with the purpose of ensuring that GGP will be able to evaluate their suppliers and pilot project in an effective way.

Higher demands of competitiveness and efficiency have led to increasing sizes of farms, with more land, more capital and more comprehensive logistics. The aim is to gain benefits of scale economies that reduce the production cost per unit. However, a greater extent of the business exposes the farm of increased risk where small deviations rapidly can erase the benefits. A modern dairy farm thus put high demands on the farmer?s ability to coordinate, plan and manage the forage production through the whole process until storage to obtain silage of the desired quality and quantity at the right price. The objective of this study was to design a simple model, i.e.

Abstract This is a qualitative study of elderly people's experiences of loneliness and quality of life. Also the relationship between loneliness and quality of life are examined. Previous research has shown that social loneliness is about when the social context are lost while emotional loneliness can occur with the loss of close relationships. Quality of life is about a sense of connection but also the quality of life arises in the difference between the expectation of what one is and what one wishes to have. This study has shown that the interviewees preferences, activities, social networks and low expectations on their life situation makes interviewees perceive themselves to be less lonely and have a good quality of life.

Nature?s Best is a quality-label for Swedish Eco-tourism. It is one of very few active ecotourism labels and the only one that claims quality as its main focus. The objective of this thesis is to evaluate the certification scheme Nature?s Best with regards to the values the certification creates for the companies that certify their products.

The purpose of this study was to understand how the concept of quality as an idea was spread to and translated in municipal elderly care. A central question was: How does literature, policy documents and key people describe the function and meaning of the concept of quality? The method of analysis was a qualitative case study with a critical discourse. The theoretical framework of the study is mainly what is known as institutional theory and a line of thought describing how ideas are transferred and spread. The theoretical focus is on how original ideas are interpreted and why they gain a foothold in new contexts.

During the last couple of years the focus for many businesses have moved from just being price oriented to include such factors as quality, flexibility, service, delivery precision and environmentally friendliness. The shift in viewpoint arises from the increasingly competition on the market and the hard economic atmosphere. It has become more important to differentiate the company and its products to be able to increase market share. The purpose with this master?s thesis was to get a better understanding on how companies (customer to DHL) are reasoning and prioritizing when choosing Swedish carriers.

The aim of this Masters thesis is to examine how disabled people who receive the shut-in-service in one community define service quality. The purpose is also to examine the shut-in-service and to look at the users' context. Answers are sought to the following questions: - How do users experience the service quality of the shut-in-service? - What kind of service does the shut-in-service offer to the user? - How can the user be described and which are his/her requests? The analysis is based on theory about service quality by Christian Grönroos. The theory makes a distinction between two kinds of service quality, technical vs functional quality, as experienced by the user through the profile of the organization.

The quality of meals is included in the constant improvement of each preschool. The study is carried out on behalf of the City of Malmö and Environmental Management and focuses on this quality work. By compiling a checklist of meal quality and by identifying what the meal quality means for persons working with the meal (managers, cooks, educators and parents), it is our wish that this will be a help in their quality work. To inspire the composition various organizations working methods and ways to manage, evaluate and make use of different models and tools to improve the dining quality, has been studied. In the literature, the work has received confirmation of theories that emerged during the analysis work of what a meal is and how quality can be measured. The results show that food quality is described as a complex concept consisting of different parts, where the food, atmosphere, service, together form the meal quality. The semi-structured interviews and the inquiry form, have given an indication of the preschool work with quality in the meal activities and it shows that on a wide range and large differences.

The purpose of this thesis was to create a strategic/tactical road access plan. This was done by designing an analytical method which gives the road manager a template to create long-term road access plans. The analytical method will help to identify and appraise roads to be upgraded and give information when it is time for building new roads. The study method involved developing an analytical method. The method was comprised of five main parts: the harvest plan, analysis of the road network, transport costs, quality and storage costs and finally, identification of investment alternatives.

Background: Sleep is the most important human recovery process and research supports assumptions that sleep is an important component in the healing process. Lack of sleep can be the onset of certain diseases such as diabetes, hypertension and cardiovascular disease. Sleep is an integral part of basic nursing. It is important for nurses in hospitals to form a correct understanding of the patients? sleep since they among other things are responsible for administering ad lib hypnotic medication.

Inadequate data quality has a negative effect for organizations, however utilization of modern technology and data analysis may shape new values for organizations. Our research has found that the quality of information in field reports for error reporting varies significantly. In many cases, the information in the field reports are deficient in such way that the field report need additional information from the sender, thus risking prolonging lead times in the error reporting process. More efficient use of information has become possible with today?s technology.

The efficacy of screening for breast cancer with mammography has been a subject of controversy during the last decades. However, the general opinion is now that screening reduces mortality in breast cancer (Zackrisson, 2006). It is nevertheless important to weigh the efficacy against the harm and costs associated with screening. Cost-utility and cost-effectiveness analysis of screening have generally failed to incorporate side effects such as anxiety and discomfort related to screening tests and the following diagnostic tests (Gyrd-Hansen, 2000). This study seeks to include such side effects in a cost-utility analysis.

Alkohol är en del av vardagen för många svenskar idag. När denna konsumtion övergår till ett missbruk uppstår det problem för individen och för samhället som stort. I denna studie har författarna genomfört en Cost of Illness studie för att beräkna samhällskostnaderna för alkoholmissbruket inom Hammarö kommun.Resultatet visar att kostnaden för samhället som helhet, för detta missbruk uppgår till 29 434 297 SEK, år 2013. Den största kostnadsbäraren är staten med sina 15 967 819 SEK av den totala kostnaden. Kommunen står för 10 230 270 SEK av den totala kostnaden.

Analogue photography is something that many thought died out in the beginning of the 21?st century as a result of the digital revolution. But that?s not the case. As the digital revolution swept over the world a movement of analogue cameras, and so called toycams grew bigger.