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.

As technology have continued to develop over the latest decades and become more advanced the pressure on the general citizens understanding of technology becomes a essential part to live in our society today. The transition have affected our society in great ways and have made a great impact on different groups, one of them being the elderly population in our society. The purpose of this study is to examine how the fast technological development in the latest decades have affected the elderly in our society. This from their perspective by gathering empirical data through semi-structured interviews with elderly people involved in the Agnes-project, a research project focused on improving the general quality of life for older people and increase their knowledge about technology. The study has shown that after the older peoples time involved in the Agnes-project their quality of life had improved in different areas. Areas such as increased cognitive activity, increased interest in new technology and an improvement in their communication with friends and family.

Om en skola lyckas väl eller mindre väl i sitt uppdrag beror på många faktorer. En del avdessa kan skolan inte påverka. Till dessa faktorer hör till exempel vårdnadshavaresbakgrund. Vad skolan däremot kan påverka är lärares skicklighet i att undervisa, vilket harvisat sig vara den enskilt största skillnaden mellan skolor och skolsystem av olika kvalitet.För att utveckla lärarnas yrkesskicklighet behövs ett levande samarbetsklimat. Studiens syfteär att undersöka i hur hög utsträckning högstadielärare samarbetar kring undervisning,bedömning samt hur elever lär sig.

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 report is about the impact climate change has on the water and sewage systems in general, and the situation in the municipality of Karlstad in particular. Which vulnerabilities are linked to water and sewage systems with regard to climate change and extreme weather situations, what are the possibilities to adapt the system to this and what significance does climate adaptation of the water and sewage systems have in relation to sustainable development?To answer these questions I have studied literature on the subject and interviewed several people who work with these types of questions. The answers I have received state that there are a multitude of vulnerabilities linked to the water- and sewage systems, but that there are also many strong interests which strive to take measures and adapt to a changed climate. I have also come to the conclusion that the starting points and views of the possibilities to act differs between the people that I have interviewed, but that theses problems are built into the concept of democracy..

The purpose of this paper has been to explore how Internet is perceived, with reference to youth, risk and responsibility, by a section of the population in North-West Skåne in Sweden. The questions central to our area of interest were:- Where does the responsibility for a safe Internet environment lie?- What measures are believed to be able to make Internet safer?- Are the opinions about safety on the Internet affected by an individual'sknowledge and experience of the Internet?- Is there an awareness of which institutions are involved in Internet safety?We compared the results of our survey with earlier surveys done by SAFT and Eurobarometern. Additionally we compared various categories such as gender and age to discover any patterns within the groups.There is a clear conflict in the answers given by the group we studied, between the desire to have access to all the information and experiences Internet has to offer and the desire to protect youth from inappropriate content and/or influences from unknown sources. While we did find concern regarding issues of safety we did not find any indication of "moral panic"..

Background: To wait on an emergency department is a reflected and well-documented problem. Thou it´s mainly due to a patient perspective should also nurses' perspectives be significant to obtain a faceted perception of the phenomenon.Aim: The purpose of this study was to describe how nurses perceive the phenomenon of anticipation of a somatic emergency department.Method: The analysis was performed using a phenomenological approach. The study was conducted in a medium-sized hospital in southern Sweden, during the latter part of 2005, and had a qualitative approach based on a lifeworld perspective. Data collection consisted of written stories from twelve nurses.Results: The results indicated that the waiting was the scene of the expectations. These expectations led to dilemmas, powerlessness and frustration, the more the phenomenon was allowed to stand.

The essay discusses underlying racism in the Swedish community and has, as a specific purpose, to illustrate and analyze how images of immigrants are constructed in a local setting. The questions at issue are: What established conceptions about racism exist and how are immigrants described by the youth in Sweden? Which racist manifestations are evident? To answer these questions, twelve interviews with students from an upper secondary school in Lund are done. Discourse analysis and other central aspects to alienation such as categorization and stereotyping, concepts about ?the Others? and underlying racism, have been used to analyze the interviews.

The academic underachievement of looked after children is well known. By involving foster carers in a Paired Reading intervention a Swedish project tried to address this issue, replicating a successful British trial. The aim of my thesis was to study the variations in the foster carers? experiences of this literacy intervention. Reading reports from 100 children were collected and qualitative interviews with 15 foster parents were analyzed using concepts from motivational psychology.

There are many barriers and obstacles that need to be removed to make the urban environment more accessible for people with disabilities. There are currently no adequate tools for urban planners to assess and address these obstacles. Geographical Information Systems (GIS) provide powerful methods for the visualization and analysis of spatial data, including the kind of data important in studies of accessibility. This study suggests a method urban planners can use to identify accessibility obstacles and to propose future actions to fix them.A literature review was conducted to find out what has been done and what is new regarding the accessibility issues. Different methods were evaluated which in turn led to the construction of a multi-step analytical strategy.

Previous studies have shown that teachers in school are having an insufficientknowledge about the bullying at their own school. These studies are based from pupils point of view at the senior level of the nine-year compulsory school. Based on this literature we became critical and wanted to examine this closer.The purpose of this essay was to find out and to examine how the staff in two different senior level of compulsory school notice, prevent and counteract bullying in their daily line of work. With this essay we hope to get the schools attention and understanding about this existing problem. We have done a qualitative study using qualitative method for collection of data.

The purpose of this essay is to analyse and evaluate human relations within organisations in purpose to achieve higher productivity. Both research objects gained interest in this essay due to how their own result should be effected and their own values but the writers also detected a little curiosity on how the competition handled these questions. The essay have progressed in the following steps: first the authors have tried to find a problem definition and a scientific ground to work from. After that an extensive literature study were done to be followed by an mapping of apparition on the human relations on Scania motorverkstads logistics department and Volvo Logistics by interviews of the people in charge in these organisations. To see whether there was a unanimous line of thoughts between the management and the employees the authors made questionnaires to the different department.

Aims The aim of this study was to investigate how personnel within food control are regarded from different perspectives and to find the answers to the sub questions:- what is included in the profession of food control?- what are the requirements for personnel within the profession of food control?- how is the profession perceived from different perspectives?- how do personnel within the profession of food control estimate their psycho social working conditions?Method The study included 68 individuals (34 female and 34 male) and was conducted via observations, web-based surveys and survey-based interviews. Conclusion - The study was feasible.- The overall goal of the study as well as the research questions were answered to and contributed to clarify what is included in the profession of food control. - Quality measures should be implemented to greater extent within the development of the national food control system..

This study aims to show what differences, if any, there are between how men and women are decribed in new litterature history textbooks for upper secondary school and then to compare them with and older textbook where differences already have been spotted. The books we anlyze are Svenska timmar litteraturen by Svante Skoglund (2012) and Ekengrens svenska by Hans-Erik Ekengren and Britta Lorentzson-Ekengren (2011) and the one we compare them to is Den levande litteraturen by Ulf Jansson (2007). To help us anlyze these textbooks we use Charles Tilly's theory about categorical inequality where he states that inequality exists because of people's fondnes for placing their fellows in different categories such as e.g. man/woman and old/young. We also use De los Reyes' and Mulinari's theory which states that to get rid of the categorical inequality we need to think intersectionally.

This paper discusses the advantages and disadvantages of using different benchmarking models to measure and compare the efficiency of Swedish gas distributors. It also discusses to which extent the results of a benchmarking study should influence the revenue-cap which will be implemented in the gas distribution sector in Sweden from year 2011. The discussion is based on arguments from both theory and practical applications of benchmarking. The results suggest that benchmarking Swedish gas distributors against distributors in another country using a parametric model is most favorable, but the reliability will be increased if non-parametric models are used also. Partial and total productivity measures could be used to confirm results of other benchmarking analyses.