Writers: Johan Lundqvist Eriksson and Elin SandbergSupervisor: Stig AnderssonEnglish title: Allocation of revenue in the hospitality industryKeywords: Revenue allocation, cost allocation, profit center, Du Pont model, taxes and manipulation of data.Date: January 2012Since the taxes for food and lodging has been different in Sweden for many years, the hospitality industry has come up with a way to save money on tax paying. When private customers stay for a weekend where the meals are included, the business is placing more than the relevant revenue on the lodging part, which has the lower tax. Because of this the results has improved and tax money has been saved. Now when the Swedish government has decided to lower the tax on food to the same level as the lodging, the chances for correct revenue allocation arises. When we approached the hospitality industry with our problem area a big interest was showed from the head chefs. They now see a chance to get more income on the meals and through this be able to show better results towards the owners.Two hotel managers at two different hotels and their head chefs were chosen for interviews.

Background: About five percent of the infants being born in Sweden are cared for in a neonatal unit because of their prematurity. Breastfeeding and breast milk is considered to be the best nutrition for infants in general and for premature infants in particular. The premature infant, depending on how premature, may not be able to breastfeed effectively due to their immaturity. Stress, anxiety and fatigue are factors that affect breast milk production in a negative direction and these feelings are common in the neonatal unit.Aim: To illuminate mothers? experiences of breastfeeding the premature infant in the neonatal unit.Method: A literature review of eight studies with a qualitative research approach, published between the year 2000 and 2012 was conducted.

The purpose of this study was to examine in which way personnel who work with LVM approach their client?s integrity, autonomy and their participation in decision making. We used a semistructured interview when we interviewed three social workers, one placement secretary and four care personnel who work at institutions for LVM. In the theoretical approach of this study we used the total institutions and the user influence by clients. The study has shown that personnel?s considerations to their client?s integrity, autonomy and participation in decisions are a convoluted problem.

The purpose of this study was to examine how teachers see the use of action plans for students in need of special support in physical education. The questions used were: What do the teachers consider being the causes for students not reaching the objectives in physical education? What experiences do four teachers have considering the work with action plans for students in need of special support? And, what experiences have one chosen head of school about establishing action plans for students in need of special support?To reach the answers to these questions qualitative interviews were made with four teachers from different schools. The interviews deal with the teachers views on assessment, curriculum, and the work with action plans for students in need of special support.The results show that that the underlying causes for students not reaching their objectives was either lack of participation or difficulties in certain parts of the subject. Despite this, the teachers write very few action plans even though it appears there are students in need of special support.

Knowledge regarding pain and pain treatment is an essential part within nursing that a nurse is responsible for. Earlier studies have shown that lack of that kind of knowledge often results in inadequate treatment for pain. The purpose with the study was to describe nurses? knowledge regarding pain and pain treatment at a medical unit in a hospital in central Sweden, and to see if there was a distinction in knowledge related to professional experience. Data was collected through a questionnaire with questions referring to pain (6 questions) and pain treatment (6 questions).

Crisis communication can make a crisis turn into a double crisis. The purpose of the thesis is to analyze by which rhetorical means a double crisis can occur. With the Swedish zoo Parken Zoo as a specific example, this essay examines the crisis communication during the crises that started with the tv-show Kalla fakta. The tv-show revealed that Parken Zoo killed and slaughtered endangered and sacred animals. When asked about the specific animals, the head of the zoo gave different answers ? which contrasted with former employees testimony.

Ocean Modules Sweden AB is a small business active in the field of underwater technology. Thecompany was contacted by the Swedish Defense Materiel Administration (FMV) in order todevelop a new system that would conform to their specific requirements. Two students at theRoyal Institute of Technology (KTH) were consulted in conjunction of this project in order to aidthe development and conceptual design of the system.The primary users of the system are the divers of the Explosive Ordnance Disposal division (EOD)- a branch of the Swedish Armed Forces. The purpose of the product was to incorporate allnecessary functions required by the EOD divers into one single system. The main functions arecommunication between the surface operator and diver, video recording, still imaging, positioning,navigation and ocean floor mapping with sonar.

This degree projekt deals with Skanska´s safety at the construction site with focus on personal safety equipment. The purpose of this dissertation is to examine how the rules of personal safety equipment are applied and experienced at Skanska´s construction sites.In October 2004 Skanska started a projekt to make the construction sites more safe. With use of a questionnaire we have made a survey at different construction sites. 80 questionaires have been handed out to Skanska´s employees in the southeast region. While they were handed out we conrolled if the employees at Skanska´s construction sites used head protection, easy visible clothing, safety shoes and identification cards.The result of the survey shows how the rules are applied.

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 aimof this study is to contribute furthermore to understand the complexity of theprocess of learning to read and write in an inclusive environment. It focus on the syllableinstead of the phoneme as a unit in this process which is not the most common way ofdoing it. The report is based on a qualitative analysis of this task in pre-school and gradeone at a primary school in a small municipality.In the result, I have found, that the very structured working process and the diagnosticapproach helps the teachers to understand on what level pupils are at. The pupils whostart working this way in pre-school, feel safe knowing what is expecting from them andthey also learn from each other. All pupils in grade one have, before w 45 in autumnterm, very good letter knowledge and have learnt how to read words with two syllableswith a consonant-wovel-structure.

Drain water heat recovery is an uncommon measure in multi-unit residential buildings. There istechnology available for the purpose but the knowing and experience of the heat recovery systems islittle. The purpose of this thesis is to evaluate the future potential of drain water heat recovery inmulti-unit residential buildings.A major part of the multi-unit residential buildings in Sweden were built during modernismen andrekordåren (1940?1975). Many of the buildings have worn out drain and water supply systems andmany are in need of a general refurbishment.

The aim of this study was to investigate the social behaviour and time budget of breedingbulls kept at VikingGenetics, Falkenberg in Sweden when the staff was off duty. It was ofinterest to see if there was any difference between bulls housed in group pens and bullshoused in individual pens. It was also of interest to investigate if there was any differencein the behaviour between the dairy breeds Swedish Red (SR) and Swedish Holstein (SH).Sixteen bulls were used in this study. Eight bulls kept in individual pens and eight bullskept in group pens were used. The individually housed bulls had a social gate with widerbars where the bulls could but their head and neck through to have social contact with thebulls in its neighbouring pens.

Fusarium head blight is a large problem world wide which reduces the yields and the quality of small grains. Shrunken kernels with decreased thousand kernel weight as an effect and pro-duction of mycotoxins are some of the problems caused by infection of Fusarium spp. To avoid toxin contaminated bulks to enter the food and feed chain it is important to have tools for prediction and analysis of the fungi and toxins. Good prediction methods are also impor-tant in the breeding industry since early identification in trials of lines with high resistance or susceptibility simplify the work. To compare different techniques for these objectives this project was initiated.

This report describes the work of developing a specification of requirements for Waste Heat Recovery Units. The main part of the paper describes how the work with the specification of requirements has been performed. One specific question to be answered is:What are the customer?s demands in case of properties for the Waste Heat Recovery Units and how is that information collected as an order documentation to suit the business area Oil & Gas?The report begins with a description of the assignment and continues with the aim and background. A theoretical part describes the different areas and methods that have been important during the process.

Previous studies have shown positive results on the use of music as postoperative pain relief. Quantitative studies have examined the effect of music on rated pain and otherparameters such as anxiety, relaxation and blood-pressure. The purpose of this study was to investigate the expectations and experiences of patients and nurses onimplementing music as postoperative pain relief in an orthopedic unitQualitative design and semi-structured interviews were used to examine expectations and experiences. Five patients and five nurses in the unit were interviewed.Four themes developed during the data-analysis. These themes were ?Expectations on music as postoperative pain relief?, ?Experiences of music as postoperative pain relief?,?Effects of music as postoperative pain relief? and ?Continued implementation of musicas postoperative pain relief?.