This thesis investigates management accounting systems in a Swedish health care environment. Through a qualitative case study of an activity-based cost accounting system that was introduced in 1994 at S:t Görans Sjukhus, a large Stockholm hospital, the following questions are addressed: What benefits can an activity-based cost accounting system offer the Swedish health care providers? What are the potential problems impeding the implementation of such a system? Main findings: an activity-based cost accounting system can improve the understanding of where costs are generated in the production processes. Comparisons between alternative production processes are improved, and the data may serve as a basis for internal pricing measures. Concerning the second question, difficulty in reconciliating the principles of economic control with the culture present in a hospital is identified as the main obstacle to a new management accounting system..

IT exist and are needed in larger organisations today, this creates possibilities for new applications. It has become more frequent with IT within HRM which has developed new concepts like e-HRM and HRIS which links IT and HRM together. We have through qualitative content analysis of interviews investigated how IT-tools affect HR-workmanship. The purpose is to create a basis for describing how employees experience their work with HR within a PA-system. The basis of the PA-system will then answer if it contributes or limits the employees and their activities.

The Swedish Library Classification System, known as the SAB-system, can be viewed as a product of the cultural and social norms and values in Sweden during the time in which it was created and subsequently reviewed. The main purpose of this master?s thesis is to examine the archaeology section J in the SAB-system, in order to observe if values and norms within this discipline had any impact on the Swedish Library classification system. Our intention is therefore to verify any correspondence between the choice of topics and hierarchical structure of that section, and the values and norms that ruled the Swedish society during the 20th century at large but with particular emphasis to the academic discipline of Archaeology. At the present, Archaeology is often disputed as a value-free interpretive science.

Background: Enterprises often refer to their employees as ?Our most valuable assets? in annual reports and other written statements. In reality, employees are seen as an expense rather than an asset in annual reports and the voluntary disclosure is often insufficient. Human capital disclosure has been discussed through decades and the latest topic in voluntary disclosure is called integrated reporting. Knowledge firms should disclose more about their employees than industrial companies due to the fact that the employees are a considerably more important asset to these types of enterprises.Purpose: The purpose of this thesis is to study the disclosure of human capital, compare the disclosures between knowledge firms and industrial companies, and study the development of the human capital disclosures between the years 2003-2013.

Inom svensk process- och tillverkningsindustri finns det stora mängder spillvärme som sällan kommer till användning. Att hitta olika tekniska lösningar för att effektivt tillvarata denna spillvärme skapar både nytta ur ett hållbart perspektiv samt ur ett ekonomiskt perspektiv för företaget.I denna rapport presenteras en utarbetad beräkningsmodell i Excel. Beräkningsmodellen används för att uppskatta lönsamheten för anläggning av ett högtemperaturlager i berggrunden. Excel-filen ska kunna användas för företag som en första uppskattning om ett borrhålslager är ett alternativ för tillvaratagande av spillvärme. Utformningen av beräkningsmallen utgick från Xylems högtemperaturlager i Emmaboda.Beräkningsmallen testades på Xylems borrhålslager.

Abstract Considering the social dimension of sustainable development this thesis focuses on the qualities of life and how the environmental qualities that the inhabitants value can be incorporated in the physical planning of the municipality. The thesis deals with the problems that occur when the physical planning, whit its focus on the environmental aspects, also needs to consider peoples opinions, that springs from the individual experience of the place. The municipality of Mark, where this thesis takes its place, is characterised by the countryside landscape. Mark is situated in the western part of Sweden close to Göteborg, Borås and Varberg. The commuting is extensive and the demand for dwellings in the municipality is increasing. Those who strive to live in the municipality have a conception of what life on the countryside means and of which environmental qualities they want to assimilate.

Detta arbete kretsar kring obemannade luftfartyg, UAV, avsedda att baseras ombord påörlogsfartyg. Regelverk och standarder tillsammans med befintliga fartygs-, helikopter- ochUAV-system utgör ett ramverk inom vilket ett scenario leder fram till grundläggande tekniskakrav för de delsystem som ingår i ett fartygsbaserat UAV-system. Kraven, som är framtagnamed spårbarhet i sjöoperativa förmågor, erfarenheter från den miljö ett luftburet system skaverka i ombord och systemexempel som visar vad som är möjligt att uppnå med dagenstekniknivå, presenteras som ett förslag till värderingskriterier och effektmått med tyngdpunktpå de krav som ställs på luftfartyget (UAV) i sig..

The purpose of this paper is to develop an idea about geography in literature and through the study of science fiction literature examine the ?future city?. With the perspective that the city is a social construction and through the use of discourse theory, I have tried to emphasize how the future city is a representation of cultural discourses and in what way geography in literature can be used to increase our understanding of urban places. My intention with this paper has also been to find a way to connect the fictional future city with today?s urban planning discussion about the future city.

Jämtkraft AB which is a power production company in Sweden has bought two newhydro power units to their station in Hissmofors. The two new generators are using aconcept with sliding stator feet to handle the thermal expansion.The concept with sliding stator feet on hydro electric generators has not beenworking satisfactory on many hydro power stations in Sweden and has caused a lot ofcosts due to long downtimes.The new station in Hissmofors is very important for Jämtkraft AB, and therefore theywant to know how to make sure that the sliding stator feet are working as theyshould. According to theories and a simplified model of the generator the stator feetdisplacement should be around 1 -1,6 mm.The generators are delivered with a surveillance system that will measure thedisplacement of the sliding stator feet. The signal from the system isn?t accessible forJämtkraft AB but it will alarm when the sliding stator feet are malfunctioning.To secure the function of the sliding feet a logger for the surveillance system or adifferent measurement system must be used; if both systems are used Jämtkraft cansecure the function of the surveillance system..

This paper is a degree project on the C-level, 15 points at University West, Department of Business and IT dept. Informatics. This study is about agile methodology and its impact on IT projects. Requirements management is a process within an IT project, where customer has certain requirements that must be met by an IT system. The difference between the traditional and agile development is in the requirements management process and it can cause problems in a project.

The purpose with this report is to examine how the implemented energy efficiency measures on Bokelundskolan in Växjö have had impact on the energy use. The measures which have been implemented are, new ventilation system, new heating system, optimized adjustment of the heating system, new windows with U-value 1.2 and lower window height, insulation under windows and in the crawl space. The school's energy use before and after rebuilding has been calculated with the calculation program, Vip-Energy 1.5.5.Calculations of energy use for the school with windows on U-value, 0.9 and 0.7 have also been done. The replacement of windows has been studied from a cost perspective. The conclusion is that the exchange of heat and ventilation system was the biggest contributor to reduced energy use on Bokelundskolan.

We have performed a case study on Acne Jeans, a creative Swedish fashion company, which initiated a cooperation with the Swedish venture capital firm Öresund. The aim of our paper was to examine what motivates a venture capital firm to transform the management control system of a creative company, into a more formal system of control. Main results: Öresund did not have an excessive impact on the management control system of Acne Jeans, due to three main reasons. First of all, Acne Jeans had a satisfactory management control system prior to the cooperation. Furthermore, the relationship between the two parties was characterized by mutual trust.

The aim of this thesis is that through a case study, analyze and evaluate whether the customer is high - or low involved and connect with the choice of marketing strategy using a celebrity.This thesis is about how a celebrity can be used in marketing to affect a company's customers. The essay is facing the fashion retail industry, where three companies, Lindex, H&M and MQ, has been studied and compared. Lindex is using celebritiy Emma Wiklund by an internal collaboration within the enterprise. MQ is using various celebrities in various campaigns throughout the year and use them in external advertising campaigns. H&M is using interactive marketing with different celebrities in the form of, for example, guest collections for the company.

Svenska Kraftnät is (together with the other transmission system operators of the Nordic power system) responsible for keeping balance between the generated and demanded power in the Nordic power system. Spontaneous load variations and system disturbances, however, lead to power imbalance followed by frequency variations. The frequency deviations can be limited to an acceptable level by the spinning reserve, mainly by hydro power control. But there are also other system properties which have a great influence on the frequency and system stability. The frequency and voltage dependence of the loads have a direct influence on the power balance.

The purpose of this project was to further develop and complete a quadcopter that had been built in an earlier course at KTH, so that it could be used for demonstration and education at the school. The quadcopter was at the beginning of the project completed when it came to hardware, and there was some software functionality implemented but no system for automatic stabilization. The main goal of the project was to implement such a system, and to combine it with the previous functionality to make the quadcopter operable and able to fly. To create a functioning and stable ground multiple basic software features has been implemented, and on top of that additional software to improve the safety, stability and functionality. The most important part is the control system that is responsible for converting sensor and control signals to suitable motor values.