Studies show that activity based costing (ABC) is not widespread in practice even though it has been present in the academic world since the 80's. This thesis examines the reasons for the discrepancy between theory and practice through a case study of a Swedish manufacturing company. The intension is to answer the question of what contributes to the choice of precision in product costing.We found arguments for increasing precision in product costing but not to the extent of a full-scale ABC implementation. The company's estimation of the value of increased precision. In the study three company unique factors were isolated that affected the company's estimation of value; drifting purpose of product costing, historical use of product costing and knowledge about product costing..

AbstractThe main aim of this study was to investigate if four humour styles, affiliative, self-enhancing, aggressive, and self-defeating humour can be related to all five dimensions of the Big Five Factor Model of personality and study if gender has any influence on those relation-ships. A survey questionnaire was distributed among 72 individuals from Kalmar County, in the South-east of Sweden. There were 42 women and 30 men. A humour test questionnaire, Humour Scale Questionnaire (HSQ), with 32 items was used and the Big Five Factor test with 40 items was used for personality test. The results showed that men have a more aggressive humour than women and that the older we get the less affiliative and self-enhancing humour we have.

The world?s growing need for energy together with a desire to ward off the worst consequences of global climate change has resulted in a never seen desire to invest resources in renewable energy sources. Biogas production through anaerobic digestion is one of those growing energy sources. In Sweden there are over two hundred plants that uses this biological process to break down organic substances while producing carbon dioxide and the energy-rich gas methane.This master?s thesis has focused on development of the mixture of different organic substances that is treated at a specific plant, namely Mosserud biogas plant.

2004, the SSR, Akademikerförbundet, made a study on the threats and violence as a social secretary in the municipal social services are exposed in their occupation of the "social secretary of threats and violence at work" (T-110192), conducted by Temo ab. We have chosen to use the study on a smaller scale and then made contact with five municipalities in the middle of Sweden to investigate social secretaries experiences of threats and violence. Using the cross-sectional design and a convenience sample, we have gained access to data from 56 people. From a sociological perspective, we have chosen to use Norbert Elias theory of universal configuration and interdependence, and Michel Foucault?s theories concerning power search explanation for the existence of threats and violent situations in the contact between social workers and their clients..

The purpose of this thesis was to design an electrical system for use in a ballistic test at the Swedish National laboratory of forensic science (SKL). The detector unit would use four main parts: coilsystem, transmitter, reciever and indicator. The coilsystem would be based on a balanced system using three coils. One that creates a magneticfield and the other two will sense the differences when a metallobject is in the coilsystem. This report starts out by investigating possible solutions for this specific task followed by a description of the physics that the metaldetector use.

The IT industry is constantly evolving and it's more or less a requirement today for web developers to be familiar with and to be able to develop for all platforms. A technique that has taken hold and is now widely used is responsive design. Developing responsive design means adapting the layout to the viewing environment; the screen size. Another useful method when developing for different devices is the mobile first theory, which means developing for the mobile screen first. This is done to scale down the site and to clear unnecessary information in order to provide a better user experience.

How can a vacuum cleaner motivate you to use it? From a sustainability perspective,the author asked the question of how such a solution would looklike? These where issues that the project tackled and devised solutions for. Theproject wanted to explore the physical modeling and a large part of the finalresult consisted of a full scale model. The project found that the problem ofvacuuming largely consisted of the problem of storage the product. The projectfound that the motivation for the job, therefore, could be resolved by a betterdesigned vacuum cleaner with a built-in hose, folding handles, which couldbe stored integrated within the vacuum cleaner.

This master thesis encompasses an inventory and risk classification of four disused landfills within the municipality of Uppsala, Sweden. The model of the classification; ?Method of Surveying Contaminated Sites? is developed by the Environmental Protection Agency and can be used as a framework to investigate and describe the environmental damage and the level of risk for each object. The risk classification model has a rating from 1 to 4, where 1 represents a very high risk while 4 is a small risk. Risk class depends largely on the type of land use that exists on the object, and hence, various benchmarks must be taken into account.

The intention is to focus on the implementation of the tablet in preschools and how the intentions around the introduction of the tablet take shape in different preschools. The method is semi structured interviews where the respondents consist of 3 preschool directors and 6 teachers where the preschool directors work. This is a relevant subject to illustrate, as the tablet has become a tool in preschool where it seems to be different opinions about how it should be used. This study aims to understand how the implementation can take form in different preschools, what kind of similarities and differences we can see with the intentions of the tablet and if there is need of clarification on the workings of the tablets in preschools. The results show that the intentions around the introduction of the tablet in preschool look different in the preschools, and the implementation of this new technology starts in a small scale with help of photographing and videotaping.

Two post milkning teat dips (PMTD´s) were compared in an automatic milking system at Kungsängen Research Farm, owned by SLU (Swedish University of Agriculture) in Uppsala. In the experiment an evaluation system was used where teat condition regarding skin and teat ends was graded according to a scale where 1 was the best score and 5 the worst. The evaluation period was almost six months in total devided into four minor experimental periods. The technician scoring the teats did not know which PMTD that was currently used. Statistical analysis showed a significant difference between the two PMTD´s regarding teat skin condition, but not regarding teat ends.

This master's thesis asks two main questions concerning the history of the City and UniversityLibrary of Gothenburg: what was the prevailing view of the library and its role? Whateconomic support did the library receive and from whom?By critically examining extensive source material mainly from the library archives and cityand state records, these conclusions are drawn: the City and University Library was regardedas a purely scientific library by all involved except the state as early as the 1920s. The state didnot express this view until 1946. The support came almost exclusively from the city ofGothenburg, the state not extending support on a larger scale until 1946 and then onlysporadically. The widely-held view of the library as a scientific one was ignored by the statein its repeated refusals to grant the library support both before and after 1946.

The research in this paper aims to producing a home version machine thatcan dry and make biological waste into compact pellets. This product ismade primarily for those who want to improve the environment and reducethe energy consuming process of separating the biological leftovers fromother waste in the large processing plants and save money due to reducedpickups of waste. Since there is no commercially available product thatdoes what we want to achieve we had to start from the beginning with boththe design and the mechanical aspects. The result is a machine, that fits inour homes, and in an easy and inexpensive way reduces the amount ofbiological waste that needs to be collected by the public wastetransportation system. This is done without reducing any of the energy inthe waste and it can still be used to compost or by large-scale plants that usethe waste to make electricity.

The main aim of this research was to investigate four humour styles, affiliative, self-enhancing, aggressive, and self-defeating humour, and compare these with emotional perception. Forty-eight persons took part in the research, 27 women and 21 men living in the southern part of Sweden. Two humour tests were used: the Humour Scale Questionnaire ? HSQ, with 32 items, and a newly composed video test, assembled after pilot testing from 26 video clips, the Humour Video Questionnaire ? HVQ. To measure perception and interpretation of emotion, the revised version of the ?Reading the Mind in the Eyes? Test was used.

Information technology and globalization has led to an increasing competition and service production has been more and more independent of locations. This has made a market of outsourced telephone costumer service possible. Due to high establishment the market has been saturated and with that price has sunk. Customer companies have the last few years got more negative to outsourcing of their telephone customer service as they through operating the customer service internally want to get closer to their customers.In the empirical study the writers try to figure out which companies the callcenters should try to aim towards to get long and profitable cooperation. This will be done through deducing guiding principles from theories about how different factors around companies costumer service should look like.

The purpose of this study has been to look into and analyze the view on sex equality in textbooks and teaching media, and teaching of a group of upper secondary school teachers, through a gender perspective. The teachers teach subjects within social- and political science. The two questions that I wanted to answer are: What views do the teachers have on sex equality in their teaching? What views do the teachers have on sex equality in the teaching media (textbooks and other teacher media) which they have access to? Since I wanted to look into the teachers own views I chose unstructured interviews as the method of gather empirical information. To interpret the transcribed texts I chose the hermeneutic view of people as intentional.