Bakgrund: I slutet av 1980-talet slog de aktivitetsbaserade tankegångarna igenom, i form av ABC-kalkylering. Dock visade sig metoden vara komplex att använda i praktiken och därför introducerades tankegångar kring att istället använda den aktivitetsbaserade informationen i styrningssyften, ABM. Trots detta är det ABC som har fått störst genomslag i svensk tillverkningsindustri.Syfte: Syftet med denna studie är att undersöka om svenska företag använder sig av ABM och i så fall hur de använder ABM. Dessutom är syftet att studera hur sambandet mellan ABM och ABC ser ut för att utröna om det föreligger något beroende dem emellan.Metod: Denna uppsats har genomförts med en kombinerad forskningsdesign. Det har utförts både en enkätundersökning och en fallstudie, därmed har såväl kvantitativ som kvalitativ metod använts.Slutsatser: Resultatet av föreliggande studie visar på att företag i svensk tillverkningsindustri inte känner till begreppet ABM men trots det används den aktivitetsbaserade informationen i styrningssyften.

The purpose of this essay is to study causes for the lack of political trust in Europe and especially in Sweden. The essay starts with a presentation of two theories about the reasons for low political trust. Robert D. Putnam among others presents a theory that gives social capital an important role when viewing the low political trust. As Putnam sees it a person that participates in any kind of organization, political or not, develop trust for other human beings that in the long run affects political trust.

This study had two different aims. The main aim was to investigate the dynamics and impact of African swine fever (ASF) on a farm in Uganda during a recent outbreak through a case study. The second aim was to estimate the presence of two important differential diagnoses of ASF: Classical swine fever (CSF) and Porcine Reproduction and Respiratory syndrome (PRRS).The field and laboratory based case study of the farm level dynamics of ASF virus during a recent outbreak (October-December 2010) on a farm in the district of Mityana, Uganda, was conducted, using interviews, ELISA and RT-PCR. The financial impact on the farm was also estimated. The impact of the outbreak was profound.

Background: The consumers of today have the possibility to choose from a wide range of products and services. Consequently, the ability to differentiate the products is essential for the brand owners. If a brand owner does not manage to differentiate its product, it can be difficult to make the consumers realise the benefits of the product and convince them to buy it. One way to differentiate the product is to create a distinguished brand identity. However, it is not enough to create a strong brand identity, the brand owner must also be capable of communicating the brand identity successfully.

Syfte och frågeställningarVårt syfte är att undersöka den traditionella kontra den idrottsintegrerade undervisningens effekt på elevers inlärning i ämnet matematik.·        Är det någon skillnad mellan traditionell och idrottsintegrerad undervisning vad det gäller studieresultat i ämnet matematik?a)      Om det existerar någon skillnad hur ser den ut?b)      Hur ser skillnaden mellan könen ut? MetodVi har valt att använda oss av ett kvasiexperiment i fyra skolklasser. Två olika matematikmoment undersöktes, Pythagoras sats och statistik, i en cross-over-design. Dessa moment fick eleverna lära sig på två olika sätt, dels med traditionell undervisning, dels med idrottsintegrerad undervisning. Datainsamlingen bestod av två förtest, ett i varje moment och sedan jämfördes elevernas kunskaper i båda momenten i ett eftertest. ResultatDen idrottsintegrerade och traditionella undervisningen i momentet Pythagoras sats, visade inga betydande skillnader i elevernas resultat, beroende på undervisningsstil.I det andra momentet, statistik, fanns en signifikant skillnad i elevernas resultat.

Livestock of pastoralists provide meat, milk, blood, dung and are useful for transportation purposes. In semi-arid and arid areas with very low precipitation the herder must often walk far distances to feed the livestock. This affects the animals? production, especially of milk. Previous studies have investigated how to improve milk production in terms of milking strategies in cattle.

This essays main focus will be on emergency shelters in disasters, and their understanding in gender awareness, by focusing on the way gender is constructed and seen. This dissertation will examine documents from Australian Red Cross and IASC (Inter Agency Standing Committee) in order to explore how they work with gender and shelter related issues. The objective is to examine and with help from these documents see how gender is constructed. The method and theory is based on Carol Bacchis; What?s the problem represented to be approach? (WPR-approach).

In tune with the cross-border trade the infringement of intellectual property rights has become a growing problem in Europe and the rest of the world. In June 2008 negotiations about a new international agreement was initiated between Europe, its member states and ten other countries, which will restrict infringements of intellectual property rights. The agreement is called ACTA, which stands for Anti-Counterfeiting Trade Agreement. On January 26, 2012 the European Union (EU) and twenty-two of its twenty-seven member states signed a letter of intent to the agreement and the EU?s internal processes of the agreement began.

This paper investigates the compensation for risk in the context of the Swedish stock market with a special focus on downside risk. Using daily market data collected from the A-list of the Stockholm Stock Exchange between the years 1983 and 2005 the purpose is to answer the question whether Swedish investors are compensated for holding stocks with high downside risk, measured as downside beta. Using panel data analysis it is shown, in accordance with most previous evidence in international research, firstly that stocks with high beta values on average experience higher returns than stocks with low beta values, and secondly that stocks with high downside beta values experience higher returns than stocks with high beta values in general. On the other hand, cross-sectional regression methodology using a bivariate regression approach shows that downside beta does not explain excess returns very well. Instead, regression analysis suggest that high upside beta does a much better job in explaining excess return over this time period compared to downside beta.

I wrote this essay with the aim to explore, understand and get some insights into what it is that effects the possibilities to plan for ecological sustainability and make it happen. There is no clear definition of sustainable development but world top meetings and reports have developed goals and strategies. I will present some of the theory at hand but most of this essay is based on six interviews with planners at local governments from around the country. Several of the local governments are using the goals issued by the state government by putting them into their large scale plans. During the interviews some obstacles were identified, like a lack of resourses, disadvantaging powerstruktures, conflicts with marketeconomy and simply different meenings about what ecological sustainability is in practice. My method of getting information through interviews and documenting them by taking notes had, as all methods, it?s weakneses.

Trä är och har sedan länge varit en av Sveriges mest exporterade råvaror. Branschen sysselsätter idag omkring 100 000 människor i landet. I samband med de senaste årens miljödiskussioner bör husens uppbyggnad diskuteras. Syftet med detta examensarbete är att främja husbyggnation i massivträ som de senaste åren fått mer publicitet inte bara på den svenska marknaden men också i centraleuropeiska länder.Frågorna i detta arbete handlar om att identifiera de vanligast förekommande ytterväggskonstruktionerna och jämföra deras materialkostnader samt kostnader för arbete vid montering. För att ha kunnat göra en rättvis jämförelse har BBR?s energikrav varit den gemensamma nämnaren för ytterväggskonstruktionerna.Frågorna har besvarats genom intervjuer med tillverkare av prefabricerade massivträväggar, träregelväggar och betongväggar varpå energiberäkningar utförts i samband med framtagning av olika väggkonstruktioner för att få fram tre lika energieffektiva väggar.

Introduction: Studies have shown that women are not always satisfied with the effects of contraception and that contraceptive advice is perceived as non-specific. Aim: The purpose of this study was to investigate what contraceptive women have chosen to use in the different phases of their reproductive lives, and what they felt had influenced their choice. Method: A retrospective cross-sectional comparative study with a quantitative approach. A survey with fixed and multiple-choice options was sent to five hundred 45-year old women. Result: The study shows that various birth controls are different in the normal reproductive life.

Faktorer som bidrar till arbetstillfredsställelse hos volontärer på Röda                                         Korsets telefonjour                                      Malin MattssonVolontärers arbetstillfredsställelse har visat sig vara ett begränsat område in-om forskningen. Syftet med studien var att undersöka volontärers arbetstill-fredsställelse på Röda Korsets telefonjour och se ifall faktorerna kön, ålder, utbildning, sysselsättning, civilstånd, plats, antal dagar, antal år, Röda Korsets utbildningar, volontärernas belöning, feedback från frivilligledaren, respons från uppringarna, kontakten med medjourare och volontärers trauman var relaterade till arbetstillfredsställelse. En enkätundersökning genomfördes där 102 volontärer deltog varav 15 var män. Enkäten bestod av bakgrundsfrågor, specifikt konstruerade frågor om Röda Korset samt 26 påståenden från mätinstrumentet volunteer satisfaction index. Resultatet från studien visade att variablerna, feedback från frivilligledaren, Röda Korsets utbildningar och volontärers trauman relaterade starkast till arbetstillfredsställelse.

This thesis examines the approach for implementing strategy that has been applied by the study object, Svenska Spel. The specific approach originates from the theories of Elliot Jaques, whose key proposal is that individuals have different capability of carrying out tasks over different time-spans. The main purpose of the study is to analyze how the approach has influenced the management control systems in use, in order to ensure that the strategy is successfully implemented on corporate as well as operational level. Twenty in debt interviews conducted with employees, representing a vertical cross section throughout the organization, are the main source of the study?s empirical foundation.

The piglet mortality rates have become a major issue in today?s pig production. While other production traits such as number of born piglets or produced piglets per sow have been improved, the mortality rate has escalated. High mortality rates before weaning does not only affect the economy but must also be looked at as both an animal welfare problem and an ethical issue. The background to this problem has been addressed many times, and its salvation has also been addressed by breeding.