This paper investigates the internal product costing system in one of the Swedish banks with the purpose to evaluate the quality of its product costs and possible implications on decision making. The study shows that the current system distorts product costs by, among other things, using relative allocation of costs and time and by allocating all costs to individual units of products. We therefore propose an alternative product costing system, which mainly draws on ABC theory but is also adapted to the specific needs of service companies and of the Bank. This proposal is intended as a solution in this particular case and not to be generalized in other contexts. We hope however to add to the understanding of why more complex costing systems, such as the ones based on ABC theory are, according to previous studies, not widely used in practice.

After the deregulation of the Swedish pharmacy market customers can be lost due to stock-outs. Optimization of pharmacy inventory levels has thus become increasingly important. To minimize inventory costs while considering the cost of shortages the latter must be estimated. However, the shortage cost is very difficult to compute. Thus, the aim of this paper is to estimate the pharmacy-specific shortage cost parameter and its relation to other inventory costs.

The purpose of my thesis has been to examine the public debate in daily newspapers about children in 1882. For material I have used newspapers Dagens Nyheter and Aftonbladet from the year 1882. My study is based on a regulation concerning public schools from 1882 and a labour law concerning child labour from 1881. I have also examined other articles that focused on children to get an overview of what the papers wrote about them. With the articles I found in the Dagens Nyheter and Aftonbladet I have made a quantitative content analysis. As a method for the content analysis, I have used text analysis as a tool. As a result of my study I found a total of 228 articles about children and of those 82 dealt with the elementary school regulation and the child labour law in various ways. The other articles concerning children discussed issues such as how to raise your children, charity questions and accidents and crimes involving children. These articles were written from a perspective where society showed concern over the children's environment. Often the articles expressed great confidence and trust in the public schools as educators and as a place for learning and supervision..

This study aims to investigate the domestic and work organization at the mansions located in the south of Västmanlands county years 1705-1849. The study takes into account the manors' size, ownership, owners' status and social changes. The study includes both large manors with noble owners and smaller manors with bourgeois owners.  The study examines how the households were formed, how they changed over time and how thet may have links to the Manor's ownership and size. The organization of labour is studied on the basis of how it changed over time and what it may have links to the owners ' status and the manors size. The focus is to answer how the connection was between household size, its composition, organization of labour and the owner?s status in the society.  Also if a difference can be seen between the strategies of the noble owners compared to the bourgeois owners..

The flexibility of the labour market is considered as an instrument for increasing economic growth.Therefore has the use of flexible employment, also called atypical employment, increased. The atypical employment is characterized by insecurity in comparison with a traditional permanent full- time employment. One of the most common atypical employments is the manning employment, which is insecure whether it is permanent or not. The insecurity in the industry is based on insecure income, unpredictable working hours and poor psychosocial work environment.In order to encourage a continued increase of flexibility in the labour market while the need for security for staffing employees would be satisfied was Directive 2008:104 adopted. A certain amount of security has been achieved.

This paper deals with Iraqis in the Swedish labour market. The main goal was to point out on positive aspects of the Swedish labour market integration. Previous studies were mostly problem oriented on immigrants? situation in finding a job, especially when related to immigrant from non-European countries. Instead this study is focused on the more positive aspects.

This paper examines the reasons behind firms considering backsourcing. While firms experience problems with their outsourcing activities, backsourcing emerges as an alternative solution. Firms primarily take cost considerations into account when reconsidering their outsourcing practices, but this only scratches the surface. A deeper analysis is needed, since cost increases arise from issues such as quality defects and cooperation problems. Even though production costs are low, outsourcing always implies transaction costs.

University of ÖrebroDepartment of social SciencesSociology, Contnuation Course, 61-90hp.Essay 15hp. Spring 2008Title: Who is resbonsible? A soceityscientific discussion about burnout.Author: Emilie FuchsAbstractThe purpose with this essay is to do a critical comparation between two different perspectives, burnout as an individual problem and burnout as a social problem. The first perspective states that the individual itself is responsible for her sickness while the second perspective states that the society and foremost the labour market should work in order to prevent people from beeing burned out. With that purpose in mind I want to enlighten and hopefully bring up the topic for discussion.The essay is based upon the following questions:? How can you sociologically understand the labour market of today?? How can you understand burnout in an individual context?? How can you understand burnout in a social context?By studying and reading four books, I have presented the two different perspectives of burnout.

Single vehicle accidents are one of the most common types of accidents that occur on the Swedish road network. Depending on the design of the road, the presence of a crash barrier and embankment on the roadside, the outcome of a roadside collision can lead to serious injuries and even deaths.The aim of this project is to investigate the possibility of improving road safety by designing the optimal roadside area based on the results of a life cycle cost analysis (LCC).The questions that have been answered during the duration of this project are:1) Describe the current technical solutions for roadside area design and the various barrier types used in Sweden.2) Complete an existing mathematical model that has been developed by Hawzheen Karim, for calculating life-cycle costs for various roadside areas.3) Calculate and compare the life cycle costs for the side area with a barrier and without a barrier.By performing an analysis of the documentation on the current guidelines and rules for shaping the roadside, was it possible to describe the current technical solutions for the formation the roadside as well as the current roadside barriers in use today. A mathematical model for calculating the life cycle costs of different barrier types had already been developed by Hawzheen Karim. This model was supplemented so that it could calculate life-cycle costs of the roadside region with and without a barrier. After the model was completed, an analysis was performed to obtain life-cycle costs of a roadside with and without a barrier.The result showed that there is a clear relationship between the slope inclination, fill height, and the rate at which the costs rise.

The right to non-discrimination is a fundamental part of human rights. Sweden has enacted legislation which prohibits employers from discriminating or harassing employees and job seekers. Swedish authorities also receive a substantial amount of complaints concerning ethnic discrimination in the workplace every year and there are volumes of research showing structural injustices related to discrimination. Despite these facts few employers have so far been found guilty of discrimination on ethnic grounds in Swedish courts.This thesis aims to shed lights on and analyse how the Swedish anti-discrimination legislation is utilised in the Swedish Labour Court regarding discrimination and harassment on ethnic grounds. On the basis that very few lawsuits brought on behalf of employees/job seekers have been successful it is hypothesized that there are problems either with the form of the legislation or the assessment of the court.

Housing cooperatives in Sweden practice very long depreciation times for their buildings and assets, subsequently depreciation costs are very low. This study aims at addressing issues relating to potential upward revisions of these costs and the revenue levels needed by housing cooperatives to address these changes, while also providing a detailed summary of some chosen financial ratios under different circumstances. This study's results are based upon recent (2015) market data within the Stockholm region, collected through a manual process and analyzed quantitatively. On average, housing cooperatives EBIT do not cover their financial costs and have low profit margins. The average depreciation time is considerably above what a technical evaluation by other sources may state.

The Göta älv-bridge is a welded steelbridge which is located in Gothenburg,it connects the inner city of Gothenburgwith the island Hisingen. Cracks wasdiscovered in the steel in 1999-2000which started an investigation of thebridge to clearify the condition of thebridge. The conclusion was a monitoringsystem based on laser light sent throughan optical fiber.This report describes the bridge, thedamages, the monitoring system and thetraffic on the bridge.Stefan Pup, at Vectura Borlänge was mysupervisor during this work. In myinvestigation the costs of themonitoring system and the costs ofclosing the bridge is compared andevaluated. The biggest investigatingpart is the costs of closing the bridge.The results of my investigations is thatclosing the Göta älv-bridge would cost 1107 300 SEK / day.

This paper takes it points of departure in a gender equality perspective and the perceived paradox between the governmental labour market policy and family policy. The first policy area has the aim to put people to work, whereas the other introduces a reform, vårdnadsbidraget, that point in the opposite direction. Which are the problem representations within the two policy areas and are the problem representations concordant or contradictive? From a constructivist perspective, langue is closely related to power through defining and ascribing meaning to reality. Drawing on political documents, speeches and articles formulated within the government, this paper analyzes problem representations through the use of discourse analysis and feminist political theory.

The usage of temporary work agencies services is increasing in the Swedish labour market and it has also caused some problems. There have been cases where employers have been accused to circumvent the preferential right to reinstatement by using temporary agency workers rather than rehire preference eligible employees during labour need.The purpose of this thesis is to describe, analyse and enhance the understanding of the preferential rights to reinstatement and study when hiring of temporary agency workers, during the period when there is preference eligible former employees, is permitted. The method being used in this thesis has been applied with particular attention to the directives, laws, legislative history and doctrine.The preferential rights to reinstatement in 25-27 §§ of the Employment Protection Act is a protection which states that the employer has to hire employees or former dismissed employees during increased labour needs. The purpose of this right is that an employer should not be able to terminate an employee due to redundancy and then later hire new employees. An employee is entitled to the preferential right as he/she meets the criteria of the Employment Protection Act.

The globalization that has occurred during the last few years has made it more important for companies to have a well-functioning logistics system. Customers demand more options, which lead to an increased flow that creates greater demand regarding packaging and transports. Diverse logistics costs are nowadays a substantial cost for many companies. Therefore, more effort is aimed at optimizing transportation to lower these costs.The purpose of this project is to create a user-friendly calculation of logistics costs that illustrates how the costs vary, depending on how the flow is structured. This is done by examining which aspects that affect the total logistics costs and by mapping which aspects that should be included in a calculation of the logistics costs.Literature studies have been carried out parallel with empirical studies at Scania's production unit, MC, in Oskarshamn.