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 purpose with this master thesis is to analyze how the Swedish County Administrative Board (Länsstyrelsen) acts in an environment that changes fast with more regional actors than ever before. There are also proposals regarding new public authorities and eventually a reduction of the Swedish County Administrative Board.By studying a report issued by the Board in December 2005 the aim is to find their intentions and actions for the future. By using three diverse theoretical concepts - the public organisation, the instrumental perspective and two separate perspectives from new institutionalism - the expectation is that I will have the possibility to analyze the intentions of the organisation in many different ways.In this case study I also want to take into consideration the central discourses in the regional debate, shall we decentralize or shall we keep on having a strong state even in the future? What kind of regional policy does the Swedish County Administrative Board prefer?The result shows that the Swedish County Administrative Board struggles for a strong state even in the future, but it does not propose any huge changes. In many ways it seems like they act as they are supposed to - as an instrument for the government - but despite that it is obvious that the Swedish County Administrative Board tries to show that it has the traditions and knowledge.

Based on the concept of rhetorical situation, the purpose of this study is to compare and describe the three Socialist leader's May Day speech from the years 1954, 1978 and 2011. The results of the analysis showed that there is a big difference in how the leaders chooses to appeal to the rhetorical audience. Erlander, 1954, never appealed directly to his audience which Palme, 1978, did both initially as repeatedly throughout his speech. Juholt, 2011, has a personal and frequent appeal which is repeated throughout his speech, which is interpreted as a sign of the intimization of the public language. It proved difficult to discuss the Socialist rhetoric as one unified form.

High quality within a Lean production system begins with standardised work, which creates stable processes able to generate predictable output. If nonconformity from the standard procedures occurs, routines are needed to analyse, correct and prevent the nonconformity from occurring again. In that way, the nonconformity can be a trigger for continuous improvements toward more stable processes. In takted production lines, where the operator follows a standard sequence with tasks set to be completed within the takt time, a nonconformity leads to downtime in the operator?s sequence, and no value is added.

The purpose of this research was to examine the current field of management in non-profit organizations, mainly focusing on managerial approaches, but also the impact of organizational size on the shaping of governance. Non-profits are widely discussed in contemporary research, particularly due to the increasing external pressure on voluntary organization to professionalize the way they work in line with standards in the private sector. Due to this our thesis aims to investigate whether professional, bureaucratic approaches are useful when governing a non-profit organization, or if social structures are enough to ensure goal congruence and efficiency. To conduct this research qualitative interviews were carried out and a case- study was made, using the Swedish Karate Federation as object of study. Results show that formal and more professional structures are useable to achieve efficiency and prevent inertia within the organization.

Syftet med studien är att beskriva aktuella aktörers samverkan fo?r kompetensförsörjning inom Västmanlands län. Studien är av kvalitativ karaktär och baseras på semistrukturerade intervjuer med representanter från aktuella aktörer som spelar en viktig roll för tillväxten i länet. Den teoretiska referensramen för studien är trippelhelix-modellen för samverkan. Resultatet analyserades med en SWOT-analys för att visa på svagheter och styrkor med samverkan för kompetensförsörjningen i Västmanlands län samt för att kunna ge förslag på hur den kan utvecklas.Studien visade att arbetet med trippelhelix-modellen inte sker medvetet i samverkansforumen då vissa aktörer inte kände till modellen, vilket var ett önskema?l från de respondenter som arbetade med den idag.

The aim of this study is to increase understanding about addiction recovery. More specifically, we want to know what people who have had problems with alcohol and/or other drugs perceive as helpful and important for their recovery process and how we can understand this process.The study was conducted by means of qualitative semi-structured interviews with four people who have had alcohol and/or other drug problems. The analysis is based on a transtheoretical model of change from addictive behaviours, coping, interactionist theories and also a recovery perspective, inspired by research on recovery from mental illness . Main findings are that recovery from addiction can be understood as an individual process that takes place in a social context and can follow expected phases, although there are large individual differences in the process. Through the recovery process it has been of importance to the participants in the study to redefine themselves and their problems, get support from others, find ways to cope with their problems, get involved in meaningful activities and to expand their social roles.

AbstractTitle: The Junilistan in the elections of the European Parliament in 2004 A media drama in three actsNumber of pages: 42Author: Kristiina RuutiTutor: Amelie HössjerCourse: Media and Communication Studies CUniversity: Division of Media and Communication, Department of Information Science, Uppsala UniversityDate of submission: 2007-01-13, autumn term of 2006Purpose/Aim:The purpose of the essay is to examine the media coverage of the Swedish Junilistan in the elections of the European Parliament in Sweden 2004. My hypothesis is that the media coverage of the political party Junilistan was a media drama with elements of classical dramaturge.Material/Method:Qualitative content analyses of four Swedish newspapers from a narratological perspective.Main results:The media coverage of the political party Junilistan was a media drama with elements of classical dramaturge. The coverage became a drama with three acts. Diverse actors with different projects could be identified from the articles.Keywords:Narrative, election journalism, classic drama, mediadrama, actant, European parliament.

Purpose: The purpose of the essay is; to explain and clarify how the company is acting to lead members in social media to achieve valuable external communication. The authors believe that it is important to act with credibility and quality in social media, to accomplish long lasting relationships. When employees communicate with consumers their conduct is relevant to the company's credibility.Methodology: An inductive approach has been used for the empirical data collection since the authors have been studying the reality without existing theories. A qualitative research method has been used for collecting the empirical material. Primary data was collected from telephone interviews with seven companies, active in social media.Conclusions: The study shows that the power of employees? can be used when designing strategies for social media.

This study is an examination of how conditions for formal and informal music education look like in two townships in South Africa. The purpose of this examination based on different actors' experiences is to find out whether the children in South Africa receive some form of music education and if so, how they think it can help the children in the surveyed areas. The information was gathered both through qualitative, semi-structured interviews with a music teacher, music therapist, creative music facilitator, students, and people who have worked for Sida and partly through unstructured observations. The results show that children in the surveyed townships do not receive any formal music education through the school but they sometimes can get music education through a NGO project (Non Government Organization) which usually runs by an enthusiast and is funded by various aid agencies. My examination also showed that for the children in the surveyed areas music education can be an alternative from being on the streets, giving a positive group experience, the ability to express themselves, fend off young people from drugs and criminality and bring together various grouping.

The aim with this masters thesis is to investigate how gender is presented in Swedish picture books, in order to give librarians and other actors in the field knowledge about what kind of books they supply impressionable children with. I investigate if and how the changes concerning gender-equality in the Swedish society during the last 25 years are reflected in childrens literature, and compare how men and women are portrayed in four books from the early 1980s with four books from the 2000s. My study is delimited to three aspects of character formation, introduced by Maria Nikolajeva: description of psychology, actions and relations to other characters. It is carried through by consultation of Yvonne Hirdmans theory of how men and women are held apart and that the man in this relation constitutes the norm as well as Nikolajevas list of typical male and female characteristics. By reading and interpreting the chosen books, I analyse both text and pictures.

This Bachelor-paper is an investigation of organisational flexibility in Swedish andPolish television companies. The essay is based on four main questions which is thananalysed by looking at different categories that defines a flexible organisationalstructure.The questions are:? What is the internal and external perceived judgment about the TV-channelsorganisational flexibility?? What are the differences regarding Public service channels in Sweden andPoland as well as the differences between commercial channels?? What are the differences regarding public service- and commercial TVchannelsin Sweden as well as in Poland? Which of the companies are considered being the stronger and the weakest inan organisational flexibility point of view?In order to answer these questions have we used following main theories.? Readiness for business process reengineering - Abdolvand, N. & Albadvi, A.& Ferdowsi, Z (2008)? Decisionprocess - Jacobsen D.I.

Business across the Internet has increased in recent years and most companies that are selling trips have increased their sales online. Many companies that are selling trips strive for customers to receive and experience a personal service online. The meeting between the client and a webpage service system on the Internet should work. Service encounters are an essential part of the contact between customer and company and play a big part in how the first impression is perceived by the customer. To understand how a service encounter works, meeting face to face, companies need to understand how customers perceive that meeting.

The regime theory is the dominant paradigm in the studies of urban politics in USA. It provides a set of concepts to analyse the change from government to governance in the American local politics. The regime theory postulates that governing power in local government tends to be highly fragmented. The private sector has with its control of economic resources a major influence in shaping governing decisions. In this essay I study the regime theory in a Swedish context to investigate if the theory is pertinent when studying of Swedish local governance.

High quality within a Lean production system begins with standardised work, which creates stable processes able to generate predictable output. If nonconformity from the standard procedures occurs, routines are needed to analyse, correct and prevent the nonconformity from occurring again. In that way, the nonconformity can be a trigger for continuous improvements toward more stable processes. In takted production lines, where the operator follows a standard sequence with tasks set to be completed within the takt time, a nonconformity leads to downtime in the operator?s sequence, and no value is added.