This thesis is based on an assignment from a unit within an international group manufacturing industrial products. The purpose of the thesis is to analyze and suggest ways to improve the cost accounting system in use at the unit. The main source of empirical data has been interviews with employees. The theoretical framework is based on a comparison between traditional/standard costing and activity-based costing (ABC). The cost accounting system in use is described in detail and classified as a traditional/standard cost accounting system.

The explosion of new digital media puts pressure for developments within copyright law both in Sweden and internationally. These developments are taking place on two different international areas: (1) WIPO which is a part of the UN family and (2) the EU where a new directive on copyright law is being prepared and probably implemented during 2001. The aim of this thesis is twofold: (1) to study which considerations libraries must make when handling the new digital media both under today's copyright laws and under those which are being developed internationally. (2) What will be the consequences, for Swedish libraries, if the new EU-directive on copyright law is implemented in Sweden? By analysing current copyright laws, international treaties and the proposal for a new EU-directive as well as the national Debate the thesis brings attention to a number of central issues for libraries.

The rural development programme is a tool for promoting sustainable development in the Swedish countryside. The master plan should, for example, give directions for the national interest and describe how it will follow up national and regional targets such as the EU's environmental quality standards. Because the municipality has considerable freedom to formulate the plan in its sole discretion, and that it contains the municipality's political vision, it is also feasible to make a discourse analysis of the plan text.In discourse analysis, including articles and documents written by Rural Network Working Group on land use planning to be included. The purpose of discourse analysis is to see if there are differences in the way rural areas are described and if there are any flaws in how the designer interprets the rural development programme. Furthermore, the analysis result in tools that are adapted to the standards we create and choose.The standards we have are being designed based on our values, which differ.

A reading campaign, Läsrörelsen The Reading Movement took place in Sweden 2000 until 2002. It was started by some adult educationists, and was supported by over 120 organizations. The aim of my study was to examine which messages the campaign wanted to mediate. As the campaign meant that reading was important for democracy, I wanted to study if there was any public Debate about reading around 1900 when the democracy process had just started in Sweden. I have also studied if reading is regarded in the same way by the rulers of Sweden as it was by the campaign.

With the expansion onto the international market almost a decade ago, Swedish energy corporation Vattenfall began it's breaking and burning of coal on German soil. Criticism aimed at Vattenfall peaked in the mid 2000s with the revelation of large quantities of carbon dioxide emissions and the re-location of villages and graveyards in German states Brandenburg and Saxony. The purpose of this thesis is to show where the responsibility for these activities lie. By analyzing the history of, and the political Debate surrounding, Vattenfall, I will show that the prevailing policies of right- as well as left-wing parties in the 20th century were all, regarding this matter, market oriented. I will also show that these market promoting policies made possible a situation where the transparancy of, and state control over, Vattenfall were close to eliminated.

A brush of paint on a grey compound wall can mean so much more than simply an addition of colour. It can meanan appropriation of public space, a shared public space enclosed by a wall now ?owned? by someone. It can meanan arisen conflict leading to Debate about the right to use public space.The Wall Project is a Mumbai based beautification project that uses paint and outdoor walls to brighten uptheir city. The Urban Typhoon workshop is an activity set up in self-evolving neighbourhoods where municipalinterference is scarce.

The purpose of this study is to examine discussions held by politicians and experts concerning the concepts Christian ethics and western humanism. I will examine the argumentation for and against the concepts Christian ethics and western humanism, which finally ended in a resolution of using these concepts in the curriculum Lpo/Lpf 94. In this study I am using a qualitative method to examine how different opinions and views are expressed in two different committee reports, initiated by the Ministry of Education, as well as protocols from the Debate in the Swedish Parliament.I will attempt to elucidate the political views of these concepts, which will become an integral part of the base of values in the curriculum. Results show that the politicians are unanimous regarding the content itself, but disagree of the thought of establishing the base of values in Christian ethics. But the discussion is ambiguous because the opinion of the politicians is that the concepts, especially Christian ethics, stand for general human values.

Sweden is seen as one of the world?s most feminist societies. In January 2009 all grounds of discrimination were merged into a common law; Diskrimineringslagen. This paper examines representations of gender discrimination, linked to feminist perspectives, in the Parliamentary Debate on Sweden?s new discrimination legislation through a discourse analysis.

English title: Is a literary canon necessary? A comparative study based on seven senior high school teachers´ different approaches towards the place of canon in the education of Swedish. The purpose of this study is to describe and analyze how seven senior high school teachers relate to a literary canon in Swedish while teaching literature in senior high school, identifying similarities and differences among the teachers? view and opinions about an outspoken formal literary canon and a silent, informal canon.The earlier research opens the door slightly to the American Debate and gives insight about the complexity of the concept of canon. The study continues with exploring possible relations to postcolonial theory and didactics.    The study reveals that the majority of the concerns against canon are that too much centrally governed education may decrease the motivation and commitment of the teacher. In addition, the dominant canon passivizes a certain variety of literature, thus various points of views. On the other hand, views on the equalizing effect of canon on the level of education and its benefits in increased knowledge of the history of the literature are salient. .

During the last few years, there has been a lot of Debate regarding the price ofelectricity on the Swedish market. According to a recent survey from Sifo, anon-bias governmental institute for consumer research and testing, the priceof electricity is what worries Swedish households the most. An investigationof the eciency of the Nordic power grids inuence on the Swedish spotprice is therefore both relevant and valuable. Three quarters of all electricityproduced in the Nordic region is traded at the Nord Pool Spot power market.This survey examines how much of the variation of the swedish spot pricecan be descried by the variation of the nordic system price and how much iscaused because of ineciencies in the power grid. Primarily, linear regressionwith adjustments for endogeneity and heteroskedasticity has been used in orderto analyze data obtained mainly from Nord Pool Spot and Vattenfall AB.The results show that the variation of the system price can account for all butabout 40% of the variation in the Swedish spot price.

A current Debate is going on in Sweden about the health-care organization, how it is structured today and how it should be structured in the future. Despite major changes in the county council structures, they still got problems with for instance economy and the providing of staff. As an answer to these problems new solutions are being developed.In this thesis I examine such a solution consisting of cooperation between county councils. The aim of the thesis is to examine how and why the county councils in Sörmland and Västmanland have made a decision regarding cooperation over the administrative border.My contribution is to construct a model over change and decision processes that can be used in other cases as well. The conclusion is partly that the decision to cooperate is built on changing structural factors, such as economy, demography and medical development.

The recent financial crisis has entailed in a fierce Debate whether CEOs variable remuneration has caused unsound risk exposure in public companies. Hence it is considered as interesting to elucidate if this connection exists empirically. With grounding in principal-agent theory, and its implicit assumption of risk adverse agents, this study aims to find empirical evidence for a positively correlated relationship between CEOs variable remuneration and company risk exposure. Through a regression analysis of multidimensional data from 102 listed Swedish companies during the period of 2000-2009, we show that the relationship between CEOs variable remuneration and company risk, in contrast to our expectations, is significantly negative. The coherent result is interpreted as the inherent risk in companies seems to explain the usage of variable remuneration for CEO, rather than vice versa.

This thesis compares political participation by the public through the Swedish Parliamentary Ombudsman (PO) and the German Petitions Committee of the Bundestag (PC). Through studies of literature and statistics I examine how citizens can participate through the institutions, how frequently they do and the likelihood of sparking a Debate while participating.Using media theories as well as theories of participatory and representative democracy I study how citizens can use these institutions for purposes of control and proposition.Both institutions deal with complaints but the PC also deals with propositions for legislation, making the institution more versatile. The PO deals with more cases than the PC and has more far-reaching competences and areas of inspection, although neither institution has binding decisions. Thus the direct advantage for citizens using the institutions is the chance of reaching out to media and the public through freedom of information laws and the German online petition forum.The PC to a larger extent fits the representative model while the PO in some respects is more a legal than a political institution, being managed by lawyers instead of MPs. Neither institution meets the ideals of participatory politics although the German official petition is closer to it..

The purpose of this paper has been to shed light on the ways the history represented at the City Museum of Stockholm can be used in education at the Gymnasia level. I have made use of the following set of questions to attain this purpose: 1) How is the City Museum's activity vis-á-vis the gymnasia organized and what is the purpose of this activity? 2) What positive results do the interviewees see in the collaboration between the schools and the Museum? 3) Why did the teachers represented in this paper choose to make use of the Museum in their education? The bulk of the study is based upon three interviews with the First Curator at the City Museum of Stockholm and two teachers, from Viola Gymnasiet and Skogsgårds Gymnasiet respectively. My method is qualitative and interpretative with hermeneutic features.In my interpretation of the source material I have made use of historian Klas-Göran Karlsson's classifications regarding the needs for various forms of history, use of history, users and functions of results. In this way I have been able to establish how the Museum and the teachers represented in the study make use of the history that is represented at the Museum.

Religious congregations and social work have long been a neglected field of research. Although the number of studies have increased during the last twenty years. With a starting point in the situation in this field of research and in the current public Debate in Sweden the focus of this study will be on how Christian and Muslim congregations view cooperating with the municipalities, organizations, the religious community to whom which the congregation belongs and how the congregations view cooperating with other religious communities. Qualitative method of research was used. Representatives of four religious congregations was interviewed; a deacon in a congregation in the Swedish Lutheran Church, a pastor in a congregation belonging to the Mission Covenent Church of Sweden, the chairman in a the board of a Muslim congregation and volunteerleader in another Muslim congregation.