In recent years, customer profitability has become a focal point of academic discussions on business performance. However, researchers remain divided as to how evaluation of customers ought to be conducted, resulting in uncertainty of how accounting systems should be adapted to prevailing conditions. This paper aims to investigate the application of customer accounting techniques and the role they play in the organisational and commercial context in which they take place. In a case study of Billerud, a Swedish company providing materials and services for packaging solutions, the interplay between customer accounting techniques and customer relationship characteristics has been examined through the application of a theoretical framework developed by Lind and Strömsten. Particular emphasis has been put on deviations from the prescribed pattern of the framework.

The purpose of this thesis is to examine value creation in networks. Based on a case study of Livebookings Network, an online booking service. This thesis has an explorative nature. As a theoretical framework we use theories on value and network dynamics. By combining these theories we develop an operationalized framework that we use to analyze our empirical findings.

The design regulations of Boverket (BKR) have long been the mandatory standard for construction design in Sweden. However from the end of the year 2010, the BKR will be replaced by the European standard Eurocode (EC). The transition to EC has been delayed and it is not until the second of May 2011 that the use of EC will be mandatory. Because EC and BKR differ from each other it is highly interesting to investigate and explain these differences.The purpose of the thesis is to compare the two standards and investigate how they give different results or not for the dimensioning of structures of steel with associated loads. The current project HVC (Pets Science Center) in Uppsala is used as a model for the design of the steel structure used in this study.

[?If we zigzag in the middle, it?s OK?] The purpose of the following study is to examine the relationship between tourism and religion in a Balinese context. We look specifically at changes in religious practice, culture and mentality, as well as how religious philosophy is used as a tool for limiting the negative impact of tourism. The methods used are semi-structured interviews and participant observations. Central themes in the following essay are globalization in the form of tourism, westernization, subsystem theory and capitalism, which also make up the theoretical framework.

This essay is an analysis of a three-day participant observation with sensitive people in a house with entity continuity. The purpose was to investigate the possible experiences participants had during their stay. The method used was modified based theory with Jungian application. The investigation showed that the core category was a peculiar atmosphere which the participants related to a different world than the physical. The place? atmosphere influenced the participants and led to transcendent experiences related to a spirit realm.

This study aims to examine the effect the evaluation system used by the Stockholm County Council, has on how the healthcare providers themselves conduct the evaluation regarding their own operations. This is done through a qualitative case study of the evaluation systems of the Stockholm County Council and of four primary healthcare producers concerning one primary healthcare contract. The evaluation systems were analysed using Merchant and Ver der Stede's (2007) framework for different types of control. In order to give a more detailed picture this framework was complemented with different types of performance measurement. The evaluation that the Stockholm County Council conducts was found to have little influence on the providers own evaluation with the exception of the quality indicators that are rewarded with a monetary bonus..

In order to understand user behaviour and navigation patterns, user logging is today widely used in analysis and development of user interfaces. These user logs tend to be quite many and can contain a lot of different data. A big issue is how to process and display this data in a perspicuous way to the stakeholder. This study is about how to develop a prototype to handle this issue. It was solved by various methods from human-computer interaction.

Today, companies work with issues concerning Corporate Social Responsibility (CSR). A higher demand from customers and other stakeholders as well as an extended legislation are great reasons. Framework and guidelines for sustainability reporting has been developed which includes indices that companies are able to report. Though, for a long term work with sustainability a functional system and internal tool is necessary. Balanced Scorecard, BSC, is a useful tool and efforts have been made to integrate BSC and CSR with purpose to establish the work with sustainability in a more concrete and clear way.

The aim of this study is to contribute to a better understanding of the syllable as an alternative to the phoneme at the basic reading and writing. This report is based on a qualitative analysis of Håkanstorp school´s approach to the basic reading and writing in class. Their approach to reading and writing is controversial, as it is based on the syllable instead of the phoneme, as usual in the traditional reading and writing. The education result, I have found, is that the syllable leads to a very clear and structured working procedure, which ultimately leads to class teachers being able to work from a diagnostic approach. This structure, with many parts of the course helps educators to clearly follow what level students are at.

This thesis explores how remote work impacts organizational culture and identifies leadership strategies that can preserve and strengthen the culture in a remote work environment. By employing a theoretical framework related to organizational culture, remote work, and strategies, along with a methodology based on qualitative interviews, the study aims to fulfill its specified purpose. Theories such as Schein?s three levels of culture and McKinsey?s 7S Framework are applied to understand and analyze the collected empirical data. The empirical data, presented through four themes, is based on respondents? experiences and opinions regarding remote work can lead to reduced social interaction and sense of belonging, but strategic digital initiatives and adaptive leadership can help maintain organizational culture despite the lack of physical presence.

In the last decades the continuous work for more sustainable manufacturing has become a large part of the manufacturing companies? operations. It is also well known that the factory planning shapes the manufacturing process to a great extent. Consequently it is logical to assume that the manufacturing companies? factory planning process plays a major role in the work for increased sustainability.

This master?s thesis investigates the contextualized relation between a reader and a text, in a non classroom-oriented situation. I am studying the questions of (a) in what way a persons education, personal experiences and opinions, and (b) how the text; its design (language) and message, holds a function in ? and forms ? the reader-text relation. At the same time I am testing the theoretical framework of Louise Rosenblatt, for the purpose of finding an adequate method to analyze this relation.

Den här undersökningen handlar om hur flickor respektive pojkar i en årskurs fem använder värderande uttryck i sina narrativa texter. 22 elevtexter, 11 skrivna av flickor och 11 skrivna av pojkar, har analyserats enligt Appraisal framework. Jag har undersökt hur många och vilka typer av värderande uttryck eleverna använder och även hur de har fördelat uttrycken över texterna i förhållande till den narrativa berättelsestrukturen. Resultaten visar att flickorna använder värderande uttryck i större utsträckning än pojkarna. Fördelningen över de olika typerna av värderande uttryck liksom fördelningen av uttrycken över texten är dock ganska likartad för flickorna och pojkarna.This study concerns the use of evaluation in narrative texts written by pupils in fifth grade.

System Andersson AB is a company located in Jönköping that works with developing computer systems for the mechanical engineering industry. As of today, when this report is written, the company is working on the development of a new Manufacturing Planning and Control (MPC) system. This new system aims to create not only a user friendly interface but also a modern, stylish interface. To achieve this, the company has decided to work with a, for them, new application framework; Windows Presentation Foundation (WPF).System Andersson is well known for developing systems for different kinds of touch screens, this project is no exception. For this new user interface the company wishes to implement different types of Drag&Drop functionality.

AbstractIn this essay, policy change and learning is studied in the case of the Social Democratic Party and their policy concerning independent schools. Their policy differs clearly from the right-wing parties. Between 1991 and 1994, the right-wing government made substantial reforms concerning independent schools. The question posed in this essay is whether the policy of the Social Democratic Party has changed as a result of these actions, and if they have approached their right-wing counterparts.Using the Advocacy Coalition Framework, defining a policy as a result of the values the actor holds, the question is studied by applying the theory's assumptions of policy-learning across coalitions. The argumentation of the Social Democratic Party, as it is expressed in official text documents before and after the right-wing government, is analysed.