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.

With the end of the Cold War the number of conflicts where the United Nations have intervened has increased dramatically. This has entailed a need for a burden-sharing between the UN and regional organizations regarding management of conflicts. The aim of this study is to make a comparative analysis of the effectiveness and the efficiency in the efforts undertaken by ECOWAS and the UN during the civil war in Sierra Leone, through using theories on conflict resolution and the advantages of regional organizations in conflict resolution.My conclusion is that both ECOWAS and the UN were quite successful in managing the conflict and had an impact on the resolution of the war, although both peace operations suffered from internal problems. ECOWAS was effective in managing the conflict and in its mediating efforts as an insider from the region. The UN was more efficient in managing to attain their goals.

To log on to social media has become an obvious part of people's everyday routine. Pictures, videos, opinions, and thoughts are posted and read by people's social networks worldwide. In doing so, the present study chose to examine whether what is posted on social media, as well as what the individuals are exposed to on social media can be related to their motivation and self-esteem. By letting 117 adolescents aged 16-19 answer a questionnaire regarding which social media they are active on, how often they are active there, and what they post on those social medias. By also letting them evaluate how they see themselves, if they compare themselves with others and how motivated they are to physical activity and healthy eating habits, we could see that to those who post pictures, and are exposed to images represent exercise / health on social media have higher self-esteem and driven more by internal motivation to engage physical activity than those who do not.

The aim of this study is to increase understanding about addiction recovery. More specifically, we want to know what people who have had problems with alcohol and/or other drugs perceive as helpful and important for their recovery process and how we can understand this process.The study was conducted by means of qualitative semi-structured interviews with four people who have had alcohol and/or other drug problems. The analysis is based on a transtheoretical model of change from addictive behaviours, coping, interactionist theories and also a recovery perspective, inspired by research on recovery from mental illness . Main findings are that recovery from addiction can be understood as an individual process that takes place in a social context and can follow expected phases, although there are large individual differences in the process. Through the recovery process it has been of importance to the participants in the study to redefine themselves and their problems, get support from others, find ways to cope with their problems, get involved in meaningful activities and to expand their social roles.

Purpose: The purpose of the essay is; to explain and clarify how the company is acting to lead members in social media to achieve valuable external communication. The authors believe that it is important to act with credibility and quality in social media, to accomplish long lasting relationships. When employees communicate with consumers their conduct is relevant to the company's credibility.Methodology: An inductive approach has been used for the empirical data collection since the authors have been studying the reality without existing theories. A qualitative research method has been used for collecting the empirical material. Primary data was collected from telephone interviews with seven companies, active in social media.Conclusions: The study shows that the power of employees? can be used when designing strategies for social media.

 Bakgrund: Sedan 1988 har alla svenska aktiebolag oavsett storlek varit tvungna att ha en kvalificerad revisor som granskar företagets räkenskaper. Idag är Sverige ett av två länder i EU som fortfarande har kvar revisionsplikten för små företag. Inom EU finns bestämmelser som medger medlemsländerna att undanta små företag från revisionsplikt. Utifrån undantagsbestämmelserna har en utredning gjorts i Sverige och ett lagförslag har lagts fram som innebär att 96,5 procent av alla företag i Sverige kan välja om de vill bli reviderade eller inte. Revisionspliktens vara eller inte vara har diskuterats flitigt i Sverige och studier har gjorts avseende vilken relation företagen har med revisorn, vilken nyttan är med revisionen och vilka faktorer som spelar in vid frivillig revision.

This Bachelor-paper is an investigation of organisational flexibility in Swedish andPolish television companies. The essay is based on four main questions which is thananalysed by looking at different categories that defines a flexible organisationalstructure.The questions are:? What is the internal and external perceived judgment about the TV-channelsorganisational flexibility?? What are the differences regarding Public service channels in Sweden andPoland as well as the differences between commercial channels?? What are the differences regarding public service- and commercial TVchannelsin Sweden as well as in Poland? Which of the companies are considered being the stronger and the weakest inan organisational flexibility point of view?In order to answer these questions have we used following main theories.? Readiness for business process reengineering - Abdolvand, N. & Albadvi, A.& Ferdowsi, Z (2008)? Decisionprocess - Jacobsen D.I.

Technical products are becoming more and more complex, this means that the drivers, mechanics and service personnel?s need for assistance such as the service literature is increasing. In this degree project the focus is on the technical manuals of Scania?s Workshop Manual. Today, the information in the Workshop Manual consists of collaboration between text and illustrations.

Despite the fast growing development of IP-telephony services, only a small number of people in Sweden use them. Of the total amount of fixed telephony subscriptions, maximally five percent are based on IP-technology. Through an exploratory study, the main purpose with this thesis is to identify factors that influence the use of IP-telephony on the consumer market, and the factors? internal relationships. The thesis also has two sub-purposes: firstly, chart the supply of IP-telephony services and secondly, discuss what IP-telephony services that are requested by today?s customers in the future.

Despite the fast growing development of IP-telephony services, only a small number of people in Sweden use them. Of the total amount of fixed telephony subscriptions, maximally five percent are based on IP-technology. Through an exploratory study, the main purpose with this thesis is to identify factors that influence the use of IP-telephony on the consumer market, and the factors? internal relationships. The thesis also has two sub-purposes: firstly, chart the supply of IP-telephony services and secondly, discuss what IP-telephony services that are requested by today?s customers in the future.

ternal communication in an organization by using CSM Communication Situations Model [18[upps-01.gif The topic of this master thesis is internal organizational communication and factors influencing the way people in an organization communicate with each other. The purpose of the study is to, by using a specific model called Communication Systems/Situations Model CSM, identify the social context of a given organization and examine how it relates to the dimensions of communicational behaviour which are presented in CSM. We would also like to see how the different parts of CSM affects the choice of communication channels. The thesis is based on interviews with eight employees in the specific organization, whom we have asked a number of questions regarding how they communicate with each other and through which channels. The results show that the social context is very informal within the organization and the relationships between the employees are very open and personal.

Background: From the beginning of the 60´s until the beginning of the 80´s the swedish local government has expand enourmously. The expansion didn´t lead to any discussions about how the local government should be controlled or organized. The local government should instead be organized and controlled as administrations. Lately it has became more usual to have these discussions about how local government should be controlled and organized. Nowadys it´s not unusual that local governments imitate private companies.

Bakgrund och problemdiskussion: Revisorns funktion är att agera som extern övervakare genom att skapa förtroende mellan bolaget och dess intressenter. Detta sedan det finns ett behov att informationen är tillförlitlig för att upprätthålla en välfungerande kapitalmarknad. För att detta ska vara möjligt krävs att revisorn förbehåller sig oberoende och innehar tillräcklig kompetensen. Det är även dessa komponenter som definierats vara summan av revisionskvalité. Vi föreslår att dimensionerna påverkar revisionskvalitén olika beroende på om bolaget är ett familjeföretag eller icke-familjeföretag.

The xenophobic attitudes in Europe are stronger than even. Never before have the member states had as many right-wing parties in action. The aim with this report is therefore to consider whether the Schengen cooperation has had an influence on the development of xenophobia in the member states of EU. The Schengen cooperation became a part of the European Union in 1997, with the aim to abolish the internal border controls for citizens and strengthen the external boarders towards non-members. The intention is furthermore to investigate whether the distance to Schengen ?s external boarder has an impact on the xenophobic attitudes.Three countries are compared: Italy, Netherlands and the United Kingdom.

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.