Syftet med vår studie är att finna faktorer till spridningen av kalkylmodellerna Activity-based costing (ABC), Target costing (TC) och Kaizen costing (KC). Detta gör vi genom att använda oss av kvalitativ ansats och genomföra intervjuer vid sex tillverkande företag. Vi kan se influenser av spridningen av modellerna ABC, TC och KC i studiens företag. Det har visat sig att företagen tillämpar ?traditionell? produktkalkylering med inspiration av ABC-modellen.

The purpose with this essay was to study the judgements made by child- and adolescents psychiatry teams on a fictitious case, in order to see what similarities and differences there would be in their way of discussing, judging and proposing efforts.We carried out this study by visiting four child- and adolescents psychiatry teams and letting them make judgements on a fictitious case constructed by us. First the teams were introduced to a vignette and then asked to complete it by requiring more information till they considered themselves to have enough information to be able to arrive to a judgement on the case and propose efforts, on which we later interviewed the teams. After the interviews we compared what extra information the teams required, what judgements they made and what efforts they chose to offer the family. The result was analysed from a social constructivist perspective. One central analysis concept was diagnostic frame, which is about in what category the team places the problem.The study revealed that the judgements, which are socially constructed within the teams, differed, and that the teams offered the fictitious family different efforts.

Abstract   The actions of Sweden during the second world war has been richly discussed over the years. Sweden declared itself neutral in the war between the great powers but did not manage to maintain its neutrality. The nature of neutrality has often been discussed; whether it is of a idealistic or more pragmatic nature. Realism, a theory of international relations, would argue that it is of a more pragmatic nature, hence these two are in opposition. Realism also takes credit in claiming to explain how and why a state chooses to act in a situation. The aim of this essay was to, by examining specific decisions made by the swedish government during the Second World War, come to a conclusion whether or not Sweden?s proclaimed neutrality was of idealistic or pragmatic nature, and thereby possibly coming to a conclusion about neutrality in large.It was also to examine the worth of realism as an explanatory theory by applying it to this specific case; to examine its validity.The study was conducted using a qualitative method; presenting empiric facts and then by using a decision model interpreting the actions and results from a realist perspective. The study concludes that realism has explanatory power, although not a complete one.

Racial discrimination is a highly topical and burning issue, of special interest in working life. Most researchers agree on that discrimination is a problem in the Swedish labour market. To counteract the ongoing discrimination, a new Anti-Discrimination Act was founded in 1999. The Racial Discrimination Act although appears to be ineffective on the basis of legal usage. Of all the legal cases about racial discrimination in the labour market, there has only been one sentence of guilty stated by the Swedish Labour Court.

The purpose of this essay is to investigate how employers? rights to give employees notice because of illness are regulated in Swedish working life. This essay consists of two parts. The first part is jurisprudential and based on traditional juristic method. The second part entails the discipline Sociology of Law and is based on a qualitative survey consisting of two interviews.

Through a sociocultural perspectivethe purpose of this study is to investigate how preschool teachers look at quality development in preschool and how they perceive their participation in this development.I have used a qualitative method based on five interviews with preschool teachers from three different parts of Sweden. I used an interview guide with open questions. The interview answers were categorized in themes based on the responses which were most frequent. In the result I have been using an analysis based on these themes. The result showed that the preschool teachers consider that the leadership style affects their work.

Fastighetsmäklarbranschen har haft en kraftig utveckling de senaste åren och det har medfört att allt fler väljer att utbilda sig till fastighetsmäklare. Idag finns det hela 5908st registrerade fastighetsmäklare och branschens omsättning var under år 2005 hela 6.1 miljarder. Inom branschen finns en rad olika företag, både stora som små och vissa har en speciell nisch.Hemonline är ett av dessa företag och är relativt nystartat. Dess VD Lars Engelbert anser att fastighetsmäklarnas arvode är alldeles för högt. Med stor erfarenhet av branschen tog Lars Engelbert fram affärsidén att erbjuda kunden ett fast pris på 18 000 kr oavsett storlek på objektet.

Background: Flavan-3-ols are polyphenolic phytochemicals belonging to the flavonoids. Flavan-3-ols are present in many higher plants and are particularly concentrated in e.g. Camellia sinensis (tea) and Theobroma cacao (cacao) and have got attention due to their antioxidative capacity. Many studies have been able to associate flavan-3-ol-rich foods to improved endothelial function. The aim of the present work is to review the scientific literature and evaluate the evidence for positive effects of flavan-3-ols on endothelial dysfunction in humans. Method: Scientific articles describing intervention and observational studies about flavan-3-ols and endothelial dysfunction, were searched for on http://www.pubmed.org.

In the informational age of today, continuous learning is of greatest importance. The demand for this seems to be increasing, while at the same time people are under more pressure to carry out more tasks in shorter amounts of time. A way to solve the problem of finding time to learn could be to make use of the possibilities that Internet offers for learning at a distance. The purpose of this thesis is to, from a pedagogical perspective, contribute to the discussion concerning Internet based distance education for a target population consisting of professionals. We have found that some of the courses included in the two certification programs which we have investigated are suitable for Internet based distance education.

Syftet med denna litteraturstudie var att ta reda på hur information och undervisning kan utformas och vara ett bra sätt att förbättra den hälsorelaterade livskvaliteten hos patienter med hjärtsvikt. Femton vetenskapliga artiklar valdes ut genom fulltextdatabasen United States National Library of Medicine (MEDLINE) och Högskolan Dalarnas sökmotor Electronic Library Information Navigator (ELIN). Sökorden som användes var heart failure, quality of life, information/education och nursing i olika kombinationer. Artiklarna som valdes ut granskades med hjälp av modifierade granskningsmallar för att säkerställa att dom var av så hög kvalite som möjligt. Fysisk funktionell förmåga och kunskap om sjukdomen har betydelse för patientens upplevelse av sin hälsorelaterade livskvalitet.

In this paper, the aim was to investigate how the Swedish subject is projected in textbooks for grade 6 and grade 9. The study was conducted based on the grounds that teachers need to be aware of the increasing expectations placed on students? literacyknowledge. To determine how well a textbook helps students to develop these skills, four textbooks? assignments have been analyzed using textual analysis based on learning theories, literacypractices and Swedish substance conceptions.

Being detained means that a person loses their freedom and have limited contact with others. Police can on suspicion of a crime arrest a person, in order that the suspected person won´t be able to eliminate evidence. Being convicted of a crime and go to prison is terrible, but what about the experiences of being detained on suspicion of a crime you did not commit? Our purpose with the study is exploring stories of people who have been detained. It´s about their time as detainees to the time they got free from suspicions of the crime.

The purpose with this report is to highlight the value which Enterprise Architecture (EA) can bring,including the effects that can emerge, for a business. In the report we also study how Enterprise Architecturemay serve as basis for generating even more business value. The study is based on a theoretical frameworkwhich covers the following perspectives; architecture design, strategy development, management of changeand evaluation of IT-investments. Gathering and analysis of empirical data has been performed using acustom-developed model which is based on a model from Sogeti called Dynamic Architecture (van DenBerg and van Steenbergen, 2006) and Innovation Value Institute?s maturity curve (Innovation ValueInstitute, 2008) for Enterprise Architecture management.Explaining the value of Enterprise Architecture is invariably an important topic since many organizationsexpect to be able to generate quick value of the investments made in Enterprise Architecture.

Bilingualism and multilingualism have always existed in Sweden. Preschool teachers must provide a stimulating pedagogical environment adapted to bilingual children.The purpose of this examination is to study the perspective of the preschool teachers and their knowledge regarding bilingual and multilingual children. Their knowledge will be examined related to their language experiences. I hope to find similarities and dissimilarities in the preschool teachers? opinions concerning teaching and learning what they actually do when they are teaching.My study is based on qualitative method, based on interviews and repeated observations.

AbstractThis study aims to investigate the applicability of well-recognized supply chain strategies based on product characteristics. Choosing the right supply chain strategy can be the difference between winner and loser in today?s competitive climate and science offers several recommendations as to which aspects that should be considered. Fisher (1997) and Christopher and Towill (2002) suggest that supply chain strategies should be based on what kind of product the company is handling and that, in order to know which strategy is the most appropriate, the products must be categorized. Some criteria developed for the categorization are lead time, forecast in demand and profit margin.