As IT service departments in organisations are becoming more complex and customised, the indirect costs are increasing in relation to the total costs. The difficulty of fully estimating and identifying the spread of the cost in the IT service department is increasing. As a result, firms tend to budget the business unit as a total cost rather than as a spread of defined costs. In order to deal with this challenge an ABC calculation will be applied. The Time Driven ABC model will be conducted in OMX´s Servicedesk unit within the IT services.

Background: The population of the world is getting older and in the year of 2020, 1.2 billion people will be 60 years or older. A common health complaint affecting the quality of life in elderly persons are sleep difficulties. Physical activity is claimed to improve sleep quality and the maintenance of a normal circadian rhythm. Several studies have shown positive effects of physical activity on sleep quality, still the evidence of physical activity as sleep-promoter is insufficient. Aim: The aim of this study was to investigate associations between physical activities and sleep quality in persons ?60 years of age.

Skin temperature is detected through signals in unmyelinated C-fibers and thin myelinated A?-fibers in the peripheral and central nervous system. Disorders in thin nerve fibres are important and not rare but difficult to diagnose by the most common neurophysiological methods. In this pilot study different methods for quantitative sensory testing, QST, were compared to give some ideas about which method could be the most efficient to use in order to point out injuries of the sensory system in clinical practice. The comparison was made between Békésy (separate warmand cold thresholds) and Marstock test (combined warm and cold thresholds).

Syftet med vår uppsats var att undersöka spridningen av COSO-modellen i de svenska kommunerna, och vilka som är idébärarna av modellen. Även korrelationen mellan implementering av modellen och kommuners politiska, geografiska och storleksmässiga placering belyses.Då undersökningen bedrivs inom kommunal kontext har studien en institutionell ansats, och teorierna som används för att kartlägga spridningen av modellen i kommunerna är NPM, Institutionell teori och Spridningsteori. Undersökningen genomfördes med en webbaserad enkätundersökning, och vår målpopulation var Sveriges kommuner. Svarsfrekvensen på undersökningen blev 68%.Empirin analyserades med hjälp av Mann- Whitney test och Chi- Square test, med en signifikansnivå på 5%. Vårt resultat visar att det finns ett samband mellan spridningen av COSO och kommuners invånarantal.

The research objective of this thesis was to conduct a holistic evaluation of an operational information system. By holistic evaluation we mean that an equal focus was placed on both the system system perspective and its users user perspective, in the actual environment where the system and its users function contextuality. In addition, the methodological objective of the study was to test a new research approach in a real life setting. The participants of the study were twenty newspaper journalists employed at Göteborgs-Posten GP. The information system NewsLink is a manually indexed full-text database containing all articles published in GP since 1994.

Stroke är en av våra stora folksjukdomar. Cirka 30 000 personer insjuknar årligen i Sverige. Många av dessa personer får även droppfot. Peroneusstimulering började användas för första gången 1961. Tekniken är nu generellt känd som Funktionell Elektrisk Stimulering (FES).

This literature study concerned the use and function of the radioactive isotope carbon-14, as a dating method of organic material, within the scientific field of physical geography. In this report it is presented the need of atmospheric calibration curves and the development of these as a necessity to translate carbon-14 years to calibrated calendar years. A number of common age-depth models that is used to give an approximation of an accumulation sequence and its related dates over the actual time period in different natural archives is presented and discussed. Different problems that commonly occur when age-depth models are utilized as for instance reservoir effects, contaminations or other age deviations are addressed and analyzed. The software CLAM in presented and discussed and was also used to produce age-depth models.

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

ABSTRACTBackground: After general anesthesia the cognitive ability is temporarily impaired. Cognitive recovery is necessary for the patient to be able to assimilate the information that she / he gets postoperatively. It also increases the patient safety. There are few methods to estimate and assess the patient's cognitive recovery before and after anesthesia. The purpose of this study is to test the usefulness of the instrument PQRS and to assess the patients cognitive recovery after anesthesia.

Inom sjukgymnastiken används mätning av muskelstyrka för att utvärdera och planera rehabiliteringsperioder. Isokinetiska dynamometrar och one repetition maximum (1RM) är två vanliga metoder för att mäta muskelstyrka. Efter en skada på främre korsbandet (ACL) sker en muskelatrofi av bland annat mm. quadriceps och hamstringsmuskulaturen och det är därför viktigt att kunna utvärdera dessa muskler. Genesis Single är en ny tränings- och utvärderingsmaskin på vilken inga tidigare studier gjorts.

This degree theme work aims to evaluate the present ICC-profile and printing ink of Dalarnas Tidningar AB. The companyhas changed printing ink quality and wants to evaluate how the present ICC-profile work with the new printingink. Four different ICC-profiles were included in the comparison.One test printing was accomplished with two different separations. Two new ICC-profile was created, as a comparingmaterial. An densitometer was used to measure the technical parameters of the printing.

Traumatic arthritis is a common cause of lameness in horses. One of different treatment alternatives of arthritis, is intra-articular injection with hyaluronan. As knowledge about pathophysiology of arthritis and function of hyaluronan is increasing, understanding grows about the mechanism of hyaluronan action in joints. Hyaluronan has, in addition to effects on viscosity, anti-inflammatory and analgesic effects. Extensive research and scientific studies have been made on exogenous hyaluronan.

This Degree Project was about finding the best loudspeaker placement in a heavyweight truck and also the best suited loudspeaker for this task. The project took place in Södertälje, Sweden, on behalf of Scania CV AB. The goal was to create a new listening environment in a truck cabinet.The results were accomplished by the performance of a few different tasks. First a benchmark was made on Scanias top competitors. Second a listening test was made to get an apprehension of what people find lacking in the sound reproduction of the sound system.

This study is focusing on students at compulsory level and their performance in national exam tests when the students first language is taken into account. Students in Swedish schools with non-Swedish speaking parents commonly follow language classes for limited Swedish proficient students. How does this affect their results when tested in other subjects as physics,biology and chemistry? A general claim is that national tests can provide data for balancedand fair grades. This view is challenged in this paper, through Principal Component Analysisof test results that shows a difference between schools when the schools social position and share of limited Swedish proficient students are measured.

Studien ämnar undersöka om människor med ADHD uppvisar en högre prevalens av otrygg anknytning (enligt testet ASQ) än normalbefolkningen. Metoden som har använts för att mäta detta är en internetbaserad självskattningsenkät; Attachment Style Questionnaire, ASQ, som är ett test som mäter olika kateogier av relationella mönster baserade på anknytningsteori. Testresultatet indikerar en hög förekomst av otrygg anknytning (95 %) i den undersökta gruppen. Med tanke på begränsningar I validiteten främst på grund av endast användningen av enbart ett test för mätning och på grund av att ASQ mäter relationella aspekter i en individ så undersöker studien först och främst resultatet av relationella mönster i gruppen ADHD..