This paper investigates the internal product costing system in one of the Swedish banks with the purpose to evaluate the quality of its product costs and possible implications on decision making. The study shows that the current system distorts product costs by, among other things, using relative allocation of costs and time and by allocating all costs to individual units of products. We therefore propose an alternative product costing system, which mainly draws on ABC theory but is also adapted to the specific needs of service companies and of the Bank. This proposal is intended as a solution in this particular case and not to be generalized in other contexts. We hope however to add to the understanding of why more complex costing systems, such as the ones based on ABC theory are, according to previous studies, not widely used in practice.

Svensk Växtkraft is the owner of the biogas plant in Västerås. The company is planning to increase their treatment capacity at their biogas plant. In connection to this work it is also possible to make some energy saving changes to the biogas plant. The objective of this study was therefore to make an electricity and heat survey of the biogas plant, a detailed study of the heat consumption in the sanitation step and also a comparison of energy consumption with the present sanitation method and an alternative strategy where the waste is treated in 55 °C during 10 hours (the current method is heating to 70 °C during 1 hour). The energy survey was conducted in close collaboration with staff at the biogas plant. The current during normal operation was measured, power was calculated and multiplied by the time of usage to obtain the energy consumed.

By conducting interviews, studies as well as scanning the current scientific landscape, this paper examines the opportunities of increasing current capacity within the public transportation system in Stockholm with simple financial means for the benefit of the travelers. The paper focuses on the central station of the subway system and how adjustments of processes carried out in relation to the turnstiles could increase performance within areas of interest, given the preferences of the travelers. The theoretical framework of the paper includes models from the field of capacity management as well as theories related to the pedestrian behavior. Applying these theories and models to the collected data, the paper derives some main conclusions. First of, people using the public transportations system, and especially the subway, consider speed and dependability as the most important performance objectives for the caretakers of the public transportation system, SL and MTR to master.

More and more people in our society take part in adult education. In this study, eight students in adult education, the majority with a diagnosis such as ADHD and/or reading- and writing disorders/dyslexia,have been interviewed about their current study situation. The interviews have so party treated topics related to earlier schooling and the future. Earlier studies and available literature is to a large extent written from the perspective of children?s and adolescents? study situation and the question is if this is applicable to students in adult education.

Today significant resources are provided to improve the digital work environment within the Swedish healthcare to create efficiency, good work environment and patient safety. Despite this, major flaws are shown by the lack of communication between the eHealthcare systems. This becomes a stress factor among healthcare professionals because of increased administration and decreased physical contact with patients. The purpose of this study is to create a understanding of the concept of interoperability at different levels in the eHealthcare systems. This has been conducted through a qualitative interview study at a healthcare center where the respondents have been describing their digital work environment and the way it works today.

We are currently in the midst of the current information revolution and it is increasinglyimportant to allocate and utilize the resources spent on IT. To accomplish this, one solutioncould be to work together with IT. For municipalities, this can be a complicated process whenyou are dependent on the resources that are given and subject to laws regarding procurement,this places great demands on the Swedish municipalities.One solution could be to work collaboratively with IT across municipal borders, this studyexamines the advantages and disadvantages of this. The study was conducted using interviewand survey of various municipalities in the Gothenburg region. The study shows that there isjoint work across municipal boundaries but that communication sometimes fails, this provesamong other things that some communities feel they have a partnership with a municipality,while the other sees that they have no partnership.With the results from the study are discussed and problematized the current conditions thatexist between the municipalities today, and how they could change.

Titel Sensing social media: En studie om sociala medier som informationskälla påen organisationFörfattare Johan LarssonHandledare Bengt JohanssonUppdragsgivare Current Model Quality, Volvo Personvagnar ABKurs Examensarbete i medie- och kommunikationsvetenskapInstitution Institutionen för journalistik, medier och kommunikation, Göteborgs UniversitetTermin Höstterminen 2013Sidantal 48 (exklusive bilaga)Antal ord 19 365Syfte Att undersöka och kartlägga Volvo Current Model Quality:s arbete med sociala medier idag och utifrån detta samt relevant teori och tidigare forskning ge förslag på framtida arbete med sociala medier sominformationsintag.Metod Kvalitativ respondentintervjuMaterial Sex (6) intervjuer med individer anställda vid Volvo Current Model Quality som till en högre grad använder sig av sociala medier i arbetet. Förinförskaffandet av övergripande information kring sociala medier på Volvo Personvagnar AB och Volvo Personbilar AB utfördes också fyra (4)informantintervjuer.Huvudresultat Sociala medier arbetas med till en högre grad av sex av trettioen anställda inom ?Teknisk support och produktuppföljning?. Dessa sex individers arbete varierar i form och användningsområdena som ses för sociala medier varierar också stort. De sex individerna är innovators för sitt arbete med sociala medier och har sina egna förståelser för vad sociala medier är.

Livstillfredsställelse är vår kognitiva bedömning av vårt liv. Studier har visat att affekter påverkar vår kognition, samtidigt ses livstillfredsställelse som en stabil disposition. Syftet med denna studie var att undersöka om vår bedömning av vår livstillfredsställelse tillfälligt förändras efter att ha exponerats för negativ respektive positiv information. Hypotesen var att vi uppskattar vår livstillfredsställelse olika högt beroende på om vi exponeras för negativ eller positiv infomation.Satisfaction With Life Scale delades ut till 50 studenter på en högskola efter exponering av negativ respektive positiv information under en föreläsning. Resultatet visade att det inte fanns någon statistiskt signifikant skillnad mellan negativ och positiv information med avseende på livstillfredsställelse.

The purpose of this case study is to demonstrate how societal mechanisms can impact on asylum seekers and influence their individual identity. The information for this case study was collected through comprehensive interviews with a group of asylum seekers from Söderhamn whereby the individuals expressed their perception of their current situation. From the gathered material we could see a pattern emerge which gave us the framework and the foundation for our theoretical approach. The similarity we discovered when analyzing the material was the powerlessness the individuals experienced e.g. the individuals had no possibility to influence their current situation and worse, it was impossible for the individuals to enter society even when they had the willpower to do so.

The species in the genus bumblebees (Bombus) are important pollinators. In the world there are 250 bumblebee species and there are 34 species in Norway. The purpose of this study is 1) to assess changes in the species composition of bumblebees in twenty different places in Norway that have been inventoried first one time between 1939-1960 and the second time in 2012, and 2) to relate species richness and distributions to current landscape composition with the aid of orthophotos. In this study, I have used regression analyzes on the different bumblebee species that were present or absent at the inventory, using the premises of the following variables: low or high altitude, latitude, longitude and seven different types of land use (farmland, building/plots, open land/pasture, forest, wetland and open or snow-covered ground above the tree line) to see if there was any relationship between each species and the different variables. I have not analyzed what the landscape looked like at the first inventories and therefore we cannot say whether it has changed and if that is why species number has decreased. This would be interesting to study further and to see if there is any relationship between landscape changes and bumblebee?s species decline.

This thesis is part of the evaluation of a development project in Serbia, where cooperativeshave been formed in order to make the members support themselves trough organic farming.The purpose of the paper has been to find out if the goal of making the current members andpotential new members able to support themselves on what the cooperatives produce, hasbeen reached. The goal is to be considered as partly fulfilled; according to the last annualreport from Odraz, ?the registered cooperatives have become fully functional and stable andthey have started making some modest profit.???the majority of the beneficiaries think thatthey are self-reliant??. In order to find out what is required in order to fulfil the establishedgoal entirely, (for example there are no reports of that new members have been recruited, andthe fact that most, not all, current members of the cooperatives (the beneficiaries) say thatthey are supplied from what the cooperatives produce), I have tried to identify the conditionswhich the cooperatives operate under. The basis of the paper consists of a literature review,interviews with the directors of the cooperatives, a questionnaire dealing with the businessenvironment and various external sources in Serbia..

This study was conducted on behalf of SCA forest AB, Västerbottens forest administration. Timber procurement from non-industrial private forest owners has become an increasingly important part of SCA:s wood supply. The objectives of this study was to report the current forest conditions in the private forests in the county of Västerbotten, analyse the potential for procurement of wood from private forest owners, and provide a basis for decisions on future strategies for timber procurement from private owners.Material and data have been collected from different sources, mainly from Swedish National Forest Inventory and SKA-VB08. This material was the basis for the analysis and calculations performed with the Heureka application PlanWise. This study area was divided into six different analytical areas (Coastal south, Coastal middle, Lycksele, Inland south, Inland north, Skellefteå), where each area of analysis is represented by a number of municipalities.In this study, two scenarios were specified; one describing the current forest management with current harvesting levels and the effects of these assumptions, the second to illuminate what potential there is for future timber harvesting.

Strömstad is a small city located on the Swedish west coast. Urbanization and development is acurrent issue for the municipally, as for many other in the current situation. The municipal housingcompany Strömstadsbyggen is one of the parties involved in the extensive development that mustbe implemented to meet the changes and developments which the issue holds.One area that is of interest in the discussion is Rådhusberget - this due to the existing infrastructureand unique qualities that the area holds. In order to achieve the best solutions possible for the area,Strömstadsbyggen wishes to listen to what the existing tenants at Rådhusberget thinks and feelsregarding the area and its future potential.This thesis has therefore been carried out in collaboration with Strömstadsbyggen and has beenaimed at identifying the current tenants' thoughts and opinions in the existing area of developmentand infill potential. The aim of this work was also to investigate how the tenants value their homeand local environment in its current state, and what their wishes are for the possible futuredevelopment of Rådhusberget.To achieve analyzable results concerning how the tenants perceive these aspects, an extensivesurvey have been carried out which were sent out to all tenants in the area.

Problem formulation: What factors influence the customer?s choice of bank? How is the customer loyalty towards the customer?s current bank?Purpose: The main purpose is to see what factors are definitive to the customer?s choice of bank and how strong the customer loyalty is towards the bank. It is also interesting to see whether customers who are satisfied with their current bank may still consider switching to something else.Method: The method is both qualitative and quantitative methods of data collection, with main focus on a quantitative survey. The qualitative part consists of interviews with a smaller focus group to receive a deeper insight of the consumer?s thoughts regarding the main purpose and problem formulations.Conclusion: The main factor when choosing a bank is recommendations from family or friends.

This essay discusses joist floor, and the land-building at these structures. In Malmoe there is a neighborhood called Trumman that has a courtyard where an underground garage is located. What possibilities are there in this place and how would an alternative design look? These issues will this essay answer. In the result part it is both described how the joist in Trumman looks and how it is built correctly.