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..

How does IT-consultants reason in their consulting process regarding the development of a clients IT-based internal recruitment system? The purpose with this paper is to investigate how an IT-consultant is reasoning in a consulting process and investigate whether consultants are using established models and methods in their work. We have chosen to work with a qualitative examination to attain our purpose. In our work gathering the empirical facts we have been working with a case study, an observation and a simulation exercise. The combination of these has made it possible to carry out the paper and produce the most correct data possible.

When forces in foundation piles are calculated according to classic theory, thefoundation are assumed to be infinitely rigid which means that the foundation will notbend. High buildings need their whole width to be stable and use the ground floorwall as a foundation. But when, for example windows are needed in the ground floorwall, the stiffness of the foundation decreases which change the forces in the piles. Inthis report the difference of pile forces versus classic theory has been analyzed, and ifpile forces can be calculated as in classic theory. Further on, the effects of the wallmovement were analysed and how the buildings crack safety would be affected by themovement at the ground floor.

Ethanol produced from lignocellulosic biomass has the potential to become a promisingalternative to gasoline. In this work the simultaneous saccharification and fermentation (SSF)technology was applied for ethanol production from hardwood with focus on cell growth,ethanol production and contamination.The SSF was performed at PH 5.5 and 35°C for different suspended solid concentrations(8%, 10% and 12%) of pretreated birch slurry which contained 16 % total suspended solids.Two different hexose fermenting yeast strain (Ethanol Red) and pentose fermenting yeaststrain were used.Quantifying the concentration of chemical components and metabolites in the fermentationmedium demonstrated that glucose and xylose are the major fermentable sugars in the slurry.The higher load of slurry (12%) represents a higher content of carbohydrates and potentiallyhigher end concentration of ethanol. Moreover, more lactic acid is produced with the lowerload of slurry (8 % or 10 %), presumably due to a result of a less inhibitory environment forbacterial growth. In this context, acetic acid sticks out as the most important inhibitor withconcentrations of 15.2 and 12.5 and 9.7 g/l respectively in the 12 %, 10 % and 8 % (ofsuspended solids) trials. Using pentose fermenting yeast may lead to higher ethanolproduction, lower xylose uptake and lower lactic acid formation.

The aim of this literature study was to analyze how milk urea concentration is working as a measure of the nitrogen supply to rumen microbes and indicator of the environmental load. Questions included in this literature study were how to improve the dairy cattle nitrogen efficiency and what correlations there are between milk urea, nitrogen efficiency and crude protein content in the feed. Effects on the reproduction from high ration protein content are also addressed. Dairy cattle are today fed with large proportions of protein which could lead to high expenditure of feed and environmental pollutions. The nitrogen can be lost to the environment by different pathways; leaching, denitrification or by emission to the air.

The aim of this literature study was to analyze how milk urea concentration is working as a measure of the nitrogen supply to rumen microbes and indicator of the environmental load. Questions included in this literature study were how to improve the dairy cattle nitrogen efficiency and what correlations there are between milk urea, nitrogen efficiency and crude protein content in the feed. Effects on the reproduction from high ration protein content are also addressed. Dairy cattle are today fed with large proportions of protein which could lead to high expenditure of feed and environmental pollutions. The nitrogen can be lost to the environment by different pathways; leaching, denitrification or by emission to the air.

A substation must be properly protected against lightning and other external effects to the equipment in the station or staff, for that we use relay protection. They should also protect against internal errors which may occur as ground faults. There are different types of protection relays, but most common are overcurrent-, distance-, residual current- and differential protection.The purpose of this thesis was to deepen our knowledge of relay protection and to use the theoretical knowledge we got from the university studies in the work process. In the process we discovered which parameters were the most essential and calculated these for all relay protections on the substation. We also carry out a comparison between two brands of relay protection, ABB and Alstom.During our work we will test and simulate the over-current relays in a program called NEPLAN, the program will also calculate the fault currents.

This master thesis concerns whether Swedish non-financial listed firms act in accordance with the optimal capital structure theory and/or pecking order theory. The examined period is 1998-2004 and we discover that Swedish companies neither follow optimal capital structure theory nor pecking order theory. From our results we conclude that there exists no single point of the capital structure which is optimal. Rather it seems as if the optimal point lies in-between an interval from 0 to the industry average, where firms tend to be indifferent to their debt-ratios. Our results show that Swedish companies prefer internal financing followed by equity and as last choice debt issuance..

In Sweden whenever trains or maintenance workers want access to the railway system, their requests of usage and movements are being supervised, granted and handled by train dispatchers. The profession holds a key role in making the complex railway system work in terms of efficiency, safety and delivering on-time arrivals. This master thesis, delegated by the Swedish Transport Administration, has been carried out at the Division of Human Computer Interaction at Uppsala University and at the train traffic control center in Gävle. The aim has been to map what information the train dispatchers use in order to make safety-related decisions concerning their working goals. And further to describe and analyze how the train dispatchers, visavi their tools and systems in the work domain, gather necessary information.The result indicates a complex, diverse and spread out setting of different programs, procedures and tools that make satisfactory fulfilment of efficiency, safety and punctuality in relation to the time table hard.

During the autumn 2009, a 15 hp degree project was accomplished. The objective of the study was to describe different equipment alternatives, suitable for fresh market apple harvest. A field study was conducted during the harvest period to evaluate the efficiency (kg / person/ hour), using the different equipment. Four different systems are described in the study; Pick-ing-bag, Picking-train, Pluk-O-Trak and the Conveyor Harvester. The information about the systems is based on interviews with growers together with previous studies.

The European Union is struggling to maintain democracy and tries to increase the participation among the citizens in Europe. The European Citizens? Initiative, ECI, is a platform established by the European Commission to allow citizens to propose new legislation. ?Water and sanitation are a human right! Water is a public good, not a commodity!? is the first ECI that has met the requirements.

Construction of wetlands in the agricultural landscape may reduce nitrogen and phosphorus transfer to streams, thereby reducing the eutrophication of lakes and seas. The agriculturalstream Lillån, a tributary to stream Sagån, ends up in Lake Mälaren and is transporting large amounts of these plant nutrients. The aim of this study was to estimate how hypothetical wetlands of different size and location may reduce nitrogen and phosphorus load from stream Lillån. Estimated nutrient retention in several small wetlands was compared to retention in a single large wetland based on existing data from the agricultural stream and from a nearby smaller stream. Retention in the stream was suggested to decrease along with the nutrient concentration in the water.

This study investigated the possibility of implementing three standards, Transistion Minimized Differential Signaling (TMDS) and two versions of Stub Series Terminated Logic (SSTL), for inter-chip communication in a specific manufacturing process. The two SSTL standards were implemented in one transceiver system while TMDS was implemented in a separate system. The evaluation was done with Spice simulations on schematic level with some parasitic capacitance and resistance. The idea was to investigate the possibility of implementing these standards and get an idea of eventual shortcomings. In order to create models as a basis for evaluation, simulation environments with models for circuit board and packages were created and transmitters and receivers were designed.

This master's theses was carried out on assignment from Stockholm Vatten AB as a part of a project developing new waste water treatment techniques. The goal of the theisis has been to evaluate an anaerobic membrane bioreactor for treatment of waste water from Hammarby Sjöstad. The bioreactor has not been heated and the main interest has been to study the gas production, power consumption and the reduction of organic matter and nutrients.The system has been completed with a reverse osmosis unit and a total of four batch runs have been made with good results. The use of reverse osmosis allows nutrient in the waste water to be reintroduced into circulation as the reverse osmosis concentrate can be used as crop nutrient.The membrane unit is of VSEP ("Vibratory Shear Enhanced Processing") type and an extensive membrane test has been conducted. This so called L-test helped determine the most suitable type of membrane for the system to allow a higher ±ux and thus lower power consumption.

This thesis has been done on a haulage contractor company named GP-Last (AB Gustav Perssons Åkeri) and the purpose with the paper was to analyse their traffic from Malmö to Stockholm and leave suggestions on efforts that GP-Last can use to increase their level of transportation quality. This has been done with two main questions, which problem do they have today and which efforts they need to do to solve their problems? Through a case study with interviews as method to collect data it showed that GP-Last had four main problems.        Not enough information about their freights. The transport planning unit in Malmö doesn?t have the exact delivery address when GP-Last begins to bring in the gods.        There are no clear routes.