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..

Vårt arbete beskriver hur EN skola arbetar på ett hälsofrämjande arbetssätt. Möjligheterna och eventuella svårigheter med ett hälsofrämjande arbete i skolan kommer att presenteras. Med hjälp av enkäter och intervjuer undersöker vi hur skolledaren, pedagogerna och skolhälsovården ser på sin roll i deras hälsofrämjande arbete. Vår fråga är: Vad betyder begreppet hälsa för skolan och hur omsätts det i praktiken? Världshälsoorganisationen (WHO) inställning till hälsa är inte bara att förhindra sjukdomar och dålig hälsa, utan att förebygga både fysiskt och psykiska hälsa.

The purpose of this study was to investigate what attracts children to activity and movement on the playground in a central and municipal preschool in a town located in middle of Sweden. The method was to use a qualitative group interview with five children, two girls and three boys, at the age of five. The interview consisted of a general question about what kids think is fun to do on the playground and was complemented with follow-up questions depending on what the children said. A qualitative interview with a preschool teacher and observations were carried out in the hope that they would confirm what children claimed about play and movement. This study showed a gender difference when girls like to swing together while the boys are making the swinging for a contest.

Syfte: Studiens syfte var att deskriptivt beskriva förskrivningar av Fysisk aktivitet på Recept (FaR®) i Primärvården i Landstinget Uppsala Län (LUL) 2009.Metod: Insamlad data från förskrivare, på 26 vårdcentraler i LUL, erhölls i form av utdrag ur journalsystemet Cosmic. Data bestod av avidentifierade recept vilka sammanställdes med hjälp av variabler i Excel. I Cosmic registreras data från receptet om patienterna (kön, ålder), ordinationen (förskrivningsorsak, träningsform, typ av aktivitet, intensitet, duration), förskrivarens profession, vårdcentral samt förekomst av ordination med hänvisning till stöd av friskvårdslots.Resultat: Under 2009 förskrevs 883 FaR ut i primärvården i LUL. Detta motsvarar totalt 0,55 % av alla de som besökt vårdcentral i primärvården med en spridning på vårdcentralnivå mellan 0,04 % till 2,45 %. Medelåldern för hela populationen är 49 år (åldersspann 18-86 år).

?The modern library in the network society?A study of cultural politicians and librarians opinions about libraries' use of social mediaSocial media is becoming more and more interacted in our daily lives and Carlsson (2013) argues that today's libraries have undergone major challenges in the digital information technology's entry in the library arena. The new technology has led to sum up in one question: how a library should relate to the digital information technology, the issue has applied in particular the social communications media, such as Facebook, Twitter and more. The purpose of this paper is to examine the culture of politicians and librarians 'perceptions of public libraries' use of social media linked to the libraries and their democracy promotion efforts. This is analyzed from Castells theories about the network society and the digital divide.In summary, the study concluded that the majority of the culture politicians and librarians believe that social media is a part of the future of the library.

In the essay, the view of mistakes and disciplinary sanctions within the military aviation and health and medical service, are compared. The comparison shows that military aviation and health and medical service could have several points in common on how mistakes may occur, but that the present view of mistakes is different betwen the sectors. The view of mistakes and disciplinary sanctions is explicit within military aviation, and is based on a clear ideology on how mistakes occur, which is characterised of a systematic approach. Within health and medical service, an explicit and unequivocal ideology on how mistakes occur is missing, but, however, there are implicit ideas about infallibility and perfection. The comparison indicates that the view of mistakes is also, possibly directed by a bureaucratic model (instead of an ideology on mistakes), which aims to legitimacy, but that this may happen on the expense of not taking surrounding circumstances into consideration.

On the 26th of January 2010, the Supreme Administrative Court in Sweden gave five rulings which greatly affect the possibility to keep a close company within a family by transferring the ownership of the company to the next generation. The five rulings concern the interpretation of the prerequisite, same or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.    The prerequisite is fulfilled when an entire or parts of a business is transferred to another close company and the receiving company?s business activity is within the framework of the transferring company?s business activity or when the companies have a similar connection. Depending on which shares that are being evaluated, the prerequisite can refer to both the shares in the receiving or the transferring company. When the prerequisite is fulfilled, a standardized amount of the business income will be taxed as capital gains and the surplus will be taxed as earned income.

The aim with this project was to describe how nursing staff working in the home care environment perceive their level of knowledge regarding mental ill health and if this level of knowledge is sufficient / insufficient in their dealings with mentally ill patients. The study is empirical and a qualitative method has been used. Questionaires have been used and interviews have been carried out with nurses working in the home care system and data has also been collected from previous research in this area. Result The result show that home care nurses consider that they have inadequate knowledge of treating patients with mental ill health and they seek more training, guidance and collaboration with psychiatric nurses. Conclusion Increased knowledge of mental health care and continuous guidance would make home care nurses more confident in their dealings with patients suffering from mental ill health.

Background:Mental illness has increased in Sweden and the individuals seeking care expect to be met with respect. The way patients perceive themselves to be treated by health care professionals plays a central part to care and treatment of patients, and the patients experience will decide how future care will proceed. The majority of complaints from patients with mental illness suggest that the way they are treated in health care is inadequate. For people with mental illness it is crucial how they perceive themselves to be treated since poor treatment can lead to reluctance in seeking future help. Aim: The purpose of this study was to describe how people with mental illness perceive themselves to be treated in primary health care.

Detta är en fallstudie som handlar om de varierande uppfattningar som en arbetsgrupp vid en vårdavdelning har haft av ett påbörjat arbete med grupputveckling. Denna grupp gavs möjlighet för forskaren att studera under hösten 2013 och en studie av denna arbetsmetod är idag aktuell. Arbetet med grupputveckling har skett genom en modell innehållande hälsopromotion. För att ta reda på gruppens uppfattningar av denna metod genomfördes kvalitativa enskilda intervjuer med dem. Materialet har till en början inspirerats av en fenomenografisk analysmetod.

Hälsofrämjande arbete har under de senaste aren fatt en allt mer framträdande och viktig roll inom primärvården och har blivit en central del i distriktssköterskornas arbete. Syftet med studien var att belysa distriktssköterskors syn på hälsa och upplevelser av att arbeta hälsofrämjande. Metoden var kvalitativ med en deskriptiv design. Urvalsgrupp var åtta distriktsskoterskor på sex olika vårdcentraler i ett län i mellersta Sverige. Resultatet visade på att halsa ses som en individuell upplevelse som handlar om mer an att "må bra".   Det finns en stark vilja och ett intresse att arbeta hälsofrämjande hos distriktssköterskor.   Det finns dock hinder for genomförandet på organisatorisk respektive individnivå.

The concept of school forest was drafted in 1970 by the Forest in School organization and is defined as an area occupied by a school for outdoor educational activity. The main purpose of this study was to examine how schools use the school forest in practice, how it can be linked to the forest as an ecosystem service and find out how the forest is taken into consideration in the spatial planning. The study is mainly qualitative in nature and has been based on interviews conducted with educators engaged in outdoor education at four selected schools in a municipality in Sweden. Focus has been on the cultural ecosystem services for school forest, for example the physical characteristics that are considered as positive, forest influence on students' physical / mental health and the educational benefits available to be in the woods. Search has also been made to see how the forest is taken into consideration in the spatial planning and also what a contract agreements involves.

Essay in Political Science, C-level, by Camila Alvarez Cea, spring semester 2010. Tutor: Alf Sundin?Reality or a Political Mirage? ? A Study of the Swedish Press Views on the Health Insurance Reform in the USA? The purpose of this essay is partly to examine whether the picture that Swedish press presents of the health insurance reform in the US, which is part of the Patient Protection and Affordable Act bill, will be of crucial importance to the possibilities that the American population has to receive health insurance. The main research question is accordingly: ?Does the picture that Swedish press presents of the health insurance reform in the USA, seem like something that will be of radical importance to the possibilities of the population to receive healthcare?? The purpose is also to examine in which model (demand or market) the opinions of the Swedish press fits. This purpose will be answered by using three specific questions asking whether their opinions differ when it comes to three criterions: organization, financing/resources and delivery systems.

The purpose of this study is to examine the view of Swedish language teachers on the role of fiction and of school libraries within the compulsory school?s teaching of Swedish of form 6-9. The questions to be answered are:? What part do Swedish language teachers (hereafter called teachers) think fiction is playing regarding the pupils inclination to read and reading promotion?? What is the attitude of teachers regarding the function of fiction in the Swedish subject?? What do teachers consider being the role of the school library in education, and can this be related to the local school library resources?To answer the questions a questionnaire was sent out to thirty-five teachers. Four qualitative interviews were also carried out among the fourteen teachers that answered the questionnaire.

The purpose of this study was to interview different groups of people (preschool teatcher, parents and theire childen) involved in preschool about their view on outdoor activity and children´s motoric development, and how a preschool yard should be designed to promote childrens development.All parties regard outdoor activity as very important for the development of children. They also think that the outdoor environment today is good but that it could be improved by including some trees and hills. The yard should also contain soil, sand, clay and water. The children prefer grass on the ground over other substrates. This study also gives good indications to decision makers how to build new or to reconstruct pre-school yards in the future..