This thesis investigates management accounting systems in a Swedish health care environment. Through a qualitative case study of an activity-based cost accounting system that was introduced in 1994 at S:t Görans Sjukhus, a large Stockholm hospital, the following questions are addressed: What benefits can an activity-based cost accounting system offer the Swedish health care providers? What are the potential problems impeding the implementation of such a system? Main findings: an activity-based cost accounting system can improve the understanding of where costs are generated in the production processes. Comparisons between alternative production processes are improved, and the data may serve as a basis for internal pricing measures. Concerning the second question, difficulty in reconciliating the principles of economic control with the culture present in a hospital is identified as the main obstacle to a new management accounting system..

This study focuses on an analysis of three text books in English, Prime Time, Second Time, and Third Time, written for Swedish pupils between grade seven and nine. The main focus of the study is to investigate to what extent the books may be considered to follow the steering principles of the Swedish education system. The theoretical backbone of the essay is centred on the construction and maintenance of stereotypes, and is written from a social constructivist point of view. In this context, I also reason around power relations and norms in the Western society ? arguments which I, in the main analysis, apply to the books in question.

Sömn och  förmågan att minnas persoliga händelser är en fundamental funktion i vårt liv och har en betydande roll för vårt välbefinnande. Denna studie ämnade undersöka om det föreligger något samband mellan insomnibesvär och minnet för personliga händelser under kontroll för variabler såsom emotioner och ålder. Vidare undersöktes relationen mellan sömnrelaterad oro och minnet för personliga händelser. Datainsamlingen bygger på en enkätundersökning riktad till en studentpopulation där urvalet utgjordes av 314 deltagare. Resultaten indikerar att det fanns ett signifikant samband mellan insomnibesvär och minnet för personliga händelser efter kontroll för emotioner och ålder.

The purpose of this Master`s thesis is to examine if the pur-chase of media in public libraries reflects the library's role in society. Two questions have been posed: ? What view of public library's role in society is reflected in the purchase of media? ? What principles guide the selection of media in public li-braries in Sweden? In order to investigate these questions, we used a question-naire that we sent out to a sample of 120 public libraries in Sweden. The analysis is based on a theory of three ap-proaches to the role of the library developed by Douglas Raber. The three approaches are the conservative approach, the populist approach and the social approach.

The thesis focus on how organizations can improve the ability of absorbing coworkers ideas in purpose of gaining long term competitive advantage through innovations. The study was conducted at IKEA AB where a campaign to collect coworkers ideas was a big success given the quantity of ideas collected. This fact allows a comparative analysis of idea management in the shape of campaigns and in comparison, idea management in the everyday line-organization.The analysis show that fundamental factors for innovative environments such as organizational climate, culture and leadership perceives auspiciously by the respondents. However, lack of infrastructure such as systems and processes hinders coworkers ambitions to contribute with ideas.An important issue in idea management is the treatment of incentives for innovation. Results of the study show that the ?soft? incentives ?feedback, encouragement and attention have a higher impact in coworkers willingness to the contribution of ideas than for instance monetary rewards..

Through observations of the childrens play, I have made notes of all activities at the pre-school playground. The intention of the observations was to see if the playground environment invites and stimulate the childs motorie development. The study will be a part of a future planning work of the preschool environment.The results show that the pre-school playground environment invites to physical activities that stimulate the childs motory development. The variation of activities is dependent on the design of the landscapes. The pedagogues taking part of the childrens activities are one of the factors which contributed to the childs choice of activity.The preschool plays an important part in the childrens development so it is important that all personnel have basic knowledge on the importance of outdoor activities.Keywords: Fundamental movement, motorie development, preschool playground, outdoor enviroment.

Background: The fast growing tourism industry increases the need for new destinations to meet the markets demand. Because of this, destination development becomes a part of tourism development and it can therefore be interesting and relevant to study this phenomenon. It requires consciousness about the destination?s conditions and to what extent tourism can be developed. The study of these conditions can be useful as they are fundamental for future tourism development at a destination.Purpose: The purpose of this study is to describe and analyze which conditions and characteristics a place should have to become an attractive destination.Methodology: This study has been executed from a positivistic point of view and a quantitative approach.

This Bachelor of Science thesis was carried out at Metso Panelboard AB, located in Sundsvall, Sweden. The work lasted for 10 weeks and began at the end of February 2007. Metso Panelboard is one of the leading suppliers of complete lines, single machines, engineering knowledge and after-market services to the fibreboard industries. The task involved building a 3D-model of a dryer cyclone in the CAD-program Pro/ENGINEER. A dryer cyclone is the part where the tree fibres are dried in the process of manufacturing fibreboards. Currently, it takes about two weeks to draw a dryer cyclone. By creating a 3D-model of it, which should have the functionality to be generated to different sizes, the goal is to decrease the drawing time to about 20 hours and to increase the quality of the work. This report includes the fundamental theories behind the manufacturing of fibreboards with focus on the dryer cyclone.

Formal writing is an essential part of teaching Swedish and is fundamental for higher education and professional career. The aim of my essay is to research what didactic methods Swedish teachers utilizes in upper secondary school to improve students' abilities to write formal texts. I will also examine students? project papers in an attempt to measure the extent of formal word choice.  In the presentation of the literature I decided to use, for example, Per Olov Svedner?s perspective on writing as a process, Siv Strömquist?s manuals for essay writing and various literature regarding linguistic correctness and essay layout. Interviews with three upper secondary school teachers reveals that active feedback is a basis for students development regarding formal writing in both school and professional career.

This thesis concerns partial discharges in stator windings and the possibility of analyzing data using statistical methods. Partial discharges, or PD, are a physical phenomenon in which discharges occur locally due to large electric fields. PD can occur in or adjacent to the insulation of stator windings and causes breakdown of the insulating materials. PD measurement can provide an idea of how widespread the PD activity is. A technique to measure and analyze PD that has become very popular over the last few decades is phase resolved PD patterns.

AbstractBackground: Relation means the relationship between two parts. By creating a good relation between nurse and patient you can conduce a better caring. Aim: The aim of the study was to illustrate the relation within palliative care from nurse- patient perspective. Method: The study is a literature review where ten articles were analysed with qualitative content analysis. Results: The findings showed that knowledge, communication, continuity, silence and availability were the most important thing for the nurse in the relationship.

The number of locals in Stockholm who chooses the bike in front of public transport has increased significantly in recent years. The product purchaser of this project, Joakim Victorin at Sigma AB, has a keen interest in cycling, which resulted in a fairly obvious topic of this project; through a web application Sigma AB wanted to make it possible to handle results from professional as well as amateur competitions in cycling.The purpose of this web application is to simplify reporting and handling of competition for both small and bigger bicycle races. By providing the users of the system a platform independent client, any available device may be used.This thesis has followed the development principles which prevail on the ASP .NET MVC 3 concept. When developing the system the Microsoft Visual Studio 2010 development environment was used. The framework and the pattern of ASP .NET MVC 3 is a prominent part of today?s web development.

Cyberterrorism kan ses som ett relativt nytt, komplicerat och diffust hot som uppenbarat sig till följd av en snabb IT-utveckling. För Försvarsmakten kan detta hot innebära en ny utmaning eftersom doktrinen som skall fungera som vägledning i verksamheten börjar bli inaktuell. De grundläggande förmågorna, som är en viktig del av doktrinen, ses som tankemässiga hjälpmedel för att Försvarsmakten skall kunna analysera, samordna och beskriva verksamheten. Syftet med denna uppsats är att utreda hur pass användbara de grundläggande förmågorna är som tankemässiga hjälpmedel när Försvarsmakten ställs mot ett hot som cyberterrorism. Detta görs genom en analys utifrån ett scenario där Försvarsmaktens ledningssystem utsätts för en cyberattack med ett efterföljande resonemang om tillämpningen av förmågorna.

The purpose of this essay is to examine the origin of generalized trust. We compare existing theories on trust to determine what approach is more fruitful in explaining the prevalence, or absence, of trust. Our conviction is that trust should be viewed as an interaction, rather than a disposition or a rational choice. The sample is based on the countries of the OECD. In total, five different hypotheses are tested: i) that generalized trust is created by equal distribution of income, ii) that generalized trust is created through monitoring of the state, iii) that generalized trust is created through rule by law; iv) that generalized trust is created when the welfare apparatus is guided by principles of universalism; or iv) that generalized trust is created when the state integrates trust networks.

The purpose of this bachelor thesis is to examine the methods public libraries can use in order to market youth services. It is also a chance to evaluate an untested marketing model adapted to public libraries. Young people are one of the most difficult groups to attract to the library and thus librarians need adequate methods to deal with this problem. We have interviewed librarians, carried out observations and examined documents in accordance to the triangulation method. Before one can begin marketing the libraries one ought to know of how marketing is done and the principles behind it, therefore we have given a simple explanation of marketing and marketing theory.