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..

Problems with the current energy system, which partially relies on non-renewable fuels, are increasingly recognized. Emissions of greenhouse gases from fossil fuels may speed up global warming, which in turn leads to a number of negative consequences. Nuclear energy is risky and relies on consumption of a scarce resource. This leads to a demand of renewable energy that is also economically feasible. One possible renewable source of energy is solar energy.

Syfte: Syftet med denna studie är att analysera hur framgångsrika CSR-användande företag verksamma i Sverige har utformat CSR-arbetet. Utifrån denna information ska ett ramverk skapas innehållande styrverktyg och styrtekniker för att underlätta företags arbete med att styra CSR-insatser.Metod: Studien bygger på fem intervjustudier som är genomförda på fem framgångsrika företag verksamma i Sverige. Den teoretiska referensramen är framtagen genom akademiska tidsskrifter och böcker. Den empiriska datan är insamlad genom semi-strukturerade intervjuer genomförda på plats och genom telefon.Slutsats och rekommendationer: Resultatet av denna studie visar att den främsta anledningen för de undersökta företagen att arbeta med Corporate Social Responsibility bygger på ekonomiska fördelar. Intressentstyrning är den främsta faktorn för att lyckas med arbetet med Corporate Social Responsibility.

In the nurse's profession ulcer care is a common nursing intervention. Being inserted in methods of treatment and updated with evidence-based knowledge is therefore an important part of the nurse's work. Chronic ulcers are expensive for health care and occupy a lot of time. Knowledge is therefore important for ulcer healing, for the patient comfort and to reduce costs. The aim of the study was to illustrate the nurse's knowledge of nursing interventions of chronic ulcer.

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

The aim of this work was to investigate possible risk factors for colic in horses, and to describe what horse owners can do to prevent this condition. The gastrointestinal system of the horse is constructed for continuous high fibre consumption for a period up to eighteen hours a day. Under those conditions, the continuous flow of digesta stimulates gut motility so that the intestines move constantly. When the diet is changed rapidly and the horse is being fed high rations of concentrates each day, the risk of getting colic is higher compared to when consuming less concentrates and giving the horse a stable diet. Lack or absence of access to water and restricted allowance to move freely every day increases the risk of colic. Changed management practices and decreased activity contributes to increased risks, as well as other critical risk factors such as breed, season and age combined with rapidly changed management. More knowledge and education is required of the horse owners about feed requirements in the horse, management routines and rapidly changed activity..

Are agency and responsibility solely ascribable to humans? The advent of artificial intelligence (AI), including the development of so-called ?affective computing,? appears to be chipping away at the traditional building blocks of moral agency and responsibility. Spurred by the realization that fully autonomous, self-aware, even rational and emotionally-intelligent computer systems may emerge in the future, professionals in engineering and computer science have historically been the most vocal to warn of the ways in which such systems may alter our understanding of computer ethics. Despite the increasing attention of many philosophers and ethicists to the development of AI, there continues to exist a fair amount of conceptual muddiness on the conditions for assigning agency and responsibility to such systems, from both an ethical and a legal perspective. Moral and legal philosophies may overlap to a high degree, but are neither interchangeable nor identical.

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

Uppsatsens titel: Ekonomistyrning av FoU-verksamhet, med fokus på styrning av utvecklingsprocessen Seminariedatum: 2007-01-18 Ämne/kurs: FEK 582 Kandidatuppsats, 10 poäng Författare: Oscar Danefors, Frank Fagerlund, Joakim Puusaari, Fredrik Rubin Handledare: Per-Magnus Andersson, Peter Jönsson Fem nyckelord: Produktutveckling, FoU, stage-gate-system, styrning, management style Syfte: Syftet med uppsatsen är att gå djupare i utvecklingsdelen av FoU-verksamheten genom att beskriva samt analysera styrningen av utvecklingsprocessen. Metod: I uppsatsen används ett hermeneutiskt perspektiv och en kvalitativ forskningsstrategi som med en jämförande design leder till att en multipel fallstudie används för att uppnå syftet. Teoretiska perspektiv: Management style, projekt styrning, stage-gate-system, resultat styrning Empiri: Studien baseras på intervjuer med ansvariga inom FoU på följande fem företag: Akzo Nobel Decorative Coatings Europe, Alfa Laval, Ericsson Mobile Platforms, Procordia Food och Tetra Pak. Resultat: Följande har funnits i uppsatsen: ? Funnit att stage-gate-system är har en stark koppling till centraliserade organisationer.? Att det finns andra system än stage-gate-system som fungerar i en decentraliserad organisation? Att risken i våra fallföretags utvecklingsprocess inte skiljer sig åt mellan olika branscher.? Att det finns ett generellt mönster i våra fallföretags stage-gate-systems produktutvecklingsprocess.? Att det kan finnas ett samband mellan bransch, utvärderingsenhet och utvecklingsprocess..

The purpose with this paper is that trough a description of the management control at Jitech AB find out if traditional management control have been abandoned for benefit for modern management control and in which extent the transition have happened. Further is the second purpose with this paper to find out which decisions that lies behind the design of the management control and how these are in opposition to with the theory..

Frågeställningar:På vilket sätt påverkas personalens arbetsmotivation av personalkostnadsbesparingar?Vilken betydelse har arbetsmotivationen vid personalkostnadsbesparingar för det finansiella resultatet på kort och lång sikt?.

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

The purpose of the essay has been to clarify why and how small companies, whose major resource is knowledge, establish strategic alliances and which opportunities it brings. We have increased our understanding for the concept of strategic alliances through empirical search and through well-known scientist work. The method, which has been used in the essay, is principally qualitative interviews and gathering secondary data from articles from well-known authors. Our study has given that we have found that entering strategic alliances can make growth and by that way create competitive advantages for the company in question. We also found that there are risks with strategic alliances and the company can protect themselves by legal actions.

The aim of this study was to examine the knowledge and the experience that school counsellors have about tics and Tourette syndrome. This study is based on a qualitative research which we conducted with semi-structured interviews. We have done five interviews with different school counsellors in a small municipality in southern Sweden. The theoretical approach that was used in this study was theory of knowledge as a comprehensive theory and professional competence which includes formal knowledge and tacit knowledge. Some of the study?s conclusions are that the School Counsellors had different professional competence about tics and Tourette syndrome.