As IT service departments in organisations are becoming more complex and customised, the indirect costs are increasing in relation to the total costs. The difficulty of fully estimating and identifying the spread of the cost in the IT service department is increasing. As a result, firms tend to budget the business unit as a total cost rather than as a spread of defined costs. In order to deal with this challenge an ABC calculation will be applied. The Time Driven ABC model will be conducted in OMX´s Servicedesk unit within the IT services.

A major issue that has been a subject for quite some time is whether there will be a scarcity of metals in the bedrock in the future and whether or not we might end up with a problem similar to that of the big oil crisis in the mid-seventies. Following the oil crisis many oil companies started up with risk management to control future risks. This work presents how Swedish mining companies work with risk management to handle risks that might come up in the future due to metal scarceness. How Swedish mining companies look at the possible metal scarceness and if they use risk management in their decision-making process is studied. By doing interviews with Swedish owned mining companies it was found that the mining companies did not see the future metal scarcity as a risk, even though 2/3 of the companies acknowledged the scarceness to be a reality.

Telefonrådgivning är en av arbetsuppgifterna för ögonsjuksköterskor, men studier om telefonrådgivning inom ögonsjukvård är begränsat. Syftet var att beskriva ögonsjuksköterskors upplevelser av användandet av beslutsstöd vid telefonrådgivning. Metoden var kvalitativ beskrivande. Sex ögonsjuksköterskor vid tre olika ögonkliniker intervjuades. Data analyserades enligt kvalitativ innehållsanalys.

Processing information in complex everyday life recruites different abilities than limited storage capacity. Working memory, the central executive and inhibition are constructs that have been used to describe this ability of adaptation. This paper investigates the connection between working memory capacity and performances in tasks closely associated to real life situations, i. e. verbal fluency tasks.

The Swedish Accounting Standards Board has developed rules of simplification to unlisted companies in Sweden. This project is called the K-project and is divided into four different categories, K1-K4, after the different companies? size and legal form. The K-project was put together to develop how the ongoing reporting should be ended with an annual report. 2013 is the year to choose between K2 and K3-regulations in smaller, unlisted companies.

The master thesis deals with three completely different areas: the place, the light and the design, which all are parts of the subject landscape architecture. The Place in this paper is the graveyard, the Light is the artificial and the Design is an illumination. The common denominator is the graveyard at Galärvarvet in Stockholm, Galärvarvskyrkogården, where the three parts meet in a clear and outspoken need of new lighting. The problem formulation is: Is it possible for a graveyard to be looked upon and used as a park? How do the administrators and the designers reason in this matter and what are the consequences for example the illumination at a graveyard? This is being investigated and discussed in general and thereafter the thesis is specifically focussed on the needs and solutions for the graveyard at Galärvarvet. The thesis, which is mainly based on facts from litterature, location studies and interviews, contains of pure parts of fact, discussion parts, different types of analyses, reflections of the author, illustrations and photos from the graveyard at Galärvarvet and also a lighting proposal for the graveyard and its close environment. The purpose of this work is to show the connection between the usage of the graveyard and its illumination. All to simplify for the administrators, planners and designers. Hopefully this thesis will be of use in the deciscion making process for future lighting projects for the graveyard administration in Stockholm as a basis for their discussion and decision process for future lighting projects..

The aim of this study is to analyze the discussion on the publication of twelve caricatures of the prophet Muhammad, in two Swedish newspapers ? Dagens Nyheter and Sydsvenska Dagbladet. The caricatures were originally published in the Danish newspaper Jyllands-Posten, in September 2005. Even though the violent protests and attacks against Danish interests gained major media attention in Sweden few ? if any ? major Swedish newspapers published the caricatures.Using Fairclough?s Critical Discourse Analysis (CDA), a theory and a method that critically examines the relationship between text, the discourse practice in which text is produced and consumed, and the wider social practice, this study examines why Swedish newspapers chose not to publish any caricatures.The study concludes that the relationship between orders of discourse continuously affect, and is also affected by, Swedish media content.

Aim:The study's aim is to examine whether and to what extent elementary school pupils aged 13 and 16 report that they ever have been forced to leave home by parents, have run away from home voluntarily or have seriously considered doing so. The aim is also to illuminate which circumstances contribute to these break-ups. Method: A quantitative approach is used; a survey material consisting of 1193 questionnaires is analysed. The data material has been used in earlier studies but the issue addressed here has not been studied earlier. The circumstances analysed are gender, ethnicity, the parents? religious belief and education, living conditions (sharing home with both parents, one of them or none), contacts with professionals (psychologist, school nurse or curator), physical and mental wellbeing, way of upbringing (liberal vs authoritarian) and communication with parents.

Background: The importance of creativity and innovation is frequently stressed in modern literature on management. The significance of innovation gives entrepreneurs the reason to prior to the commencement of a relationship with a venture capitalist, obtain necessary insights regarding the influences such a relationship may have, in terms of innovation. Purpose: The purpose of this thesis is to scrutinise the influence of venture capital firms on their portfolio companies regarding their ability to be innovative. Delimitations: The intent is to study the impact of a venture capitalist from the viewpoint of its portfolio companies. In other words, what the portfolio companies have perceived as changes is our main area of concern, rather than what the venture capitalist has perceived as change.

On the 17th of January 2002 the Swedish government presented a bill to theSwedish parliament, proposing ways of strengthening the Swedish democracythrough reforms for increased elements of participatory democracy. A publicreport on the state of the Swedish democracy had been released two years earlierwith similar enthusiasm for participatory democracy. However, the participatoryideals of these two documents were strongly criticised by a group of scholars.The aim of this thesis is to analyze and compare the arguments articulatedbetween the years 2000 and 2002 by the actors mentioned above, and to examinetheir relation to arguments concerning political participation, articulated bythinkers from previous times. By classifying the arguments into different groupsdepending on their content I find that both parties in the Swedish argumentationfocus on the effects of participatory democracy on political equality, on theefficiency of the political decision-making and the quality of the decisions beingmade, and finally on the personal character of the citizens. Among the argumentsarticulated by thinkers from previous times, similarities with the Swedishargumentation can be seen as well as important differences.

The aim of this study is to create an increased understanding of shared leadership and how it takes shape in the relationship between first-line managers in human service organizations. Shared leadership is seen as a complement to the traditional one-man leadership and briefly means that two managers share the role that usually is held by a single leader. The study has a qualitative approach based on semi-structured interviews with managers in human service organizations. The interviews mention the mangers thoughts and experiences about shared leadership and gain approval in the hermeneutic science field. The study is analyzed based on symbolic interactionism where perspectives from the theoreticians Mead and Goffman are used.

In 2002 the local council of Lund, Sweden, decides to implement the UN Convention of the Rights of the Child. A number of actors, such as the state, the civil society, the political society and the bureaucracy, participate in the political process with different authority and points of departure. This thesis studies the actors´ interactions from an inside perspective by applying concepts such as political power, democracy and implementation. The methodological departure is action research from within, a local NGO, the local board of Save the Children Sweden. The results of the study indicate that governance and steering of the implementation process at the communal level is weak.

This paper examines the reasons behind firms considering backsourcing. While firms experience problems with their outsourcing activities, backsourcing emerges as an alternative solution. Firms primarily take cost considerations into account when reconsidering their outsourcing practices, but this only scratches the surface. A deeper analysis is needed, since cost increases arise from issues such as quality defects and cooperation problems. Even though production costs are low, outsourcing always implies transaction costs.

This study is based on interviews with five directors of educational administration within the Stockholm County. The purpose is to investigate how the directors of educational administrations, in the different municipalities, describe the relationship between the administration and the local school units. Moreover, the aim is also to describe the administration director?s work in relation to the various levels of the administration. To what extent can it be identified as a dimension of the learning organization described in this report.The study shows that skepticism is usually directed upwards toward the next level in the organization and that the decision-making right for local schools is consistently safeguarded.

Background: A company?s choice of capital structure is influenced by the access to internal and external capital but also by the opportunities and threats that the management perceives in the environment and the management?s attitude towards risk. How an individual perceives and interpret the environment depends on the cognitive structures, which are shaped by personality, background and earlier experiences. Accordingly cognitive structures can be expected to influence the choice of capital structure. Purpose: Out of a cognitive perspective we intend to study the relationship between the way a company views it?s environment and what capital structure it chooses to have, in order to contribute to an increased understanding about what lies behind a company?s capital structure policy.