Background: In the eighties the debate concerning the declining relevance of the traditional calculation started. The reason was that the method of calculating not had been changed despite that the costs and manufacturing had changed in many companies. This led to the development of activity-based costing. Management by means of activity information is called activity-based management, but there is no general accepted definition of what the term com- prises. Neither are there any studies which describe within which areas activity information is used as a base for decisions.

Purpose: The purpose of this paper is to describe the perception of value and risk in CSR as well as analyzing how financial institutions influence responsible behavior in business in order to create sustainable economic growth.Methodology: The study has a qualitative research method used by an abductive process. Data has been collected through semi-structured interviews with respondents from three venture capital companies and three banks. The sample of respondents was done through a convenience sample with respect to access and expertise in the research area.Conclusion: The most important meanings of the research results have shown that CSR holds an intrinsic value concerning contributing value as its conceptual meaning in terms of sustainable development. CSR can also be regarded as a dimension of risk management to reduce the risk of negative externalities on corporate activities. Investors and financiers contribute to sustainable companies through active ownership and improvements in the CSR dimensions.

This thesis focuses on the mass media cover of ?Smart textiles?. The Swedish?smart? textiles are developed in Borås and are a mix of ordinary textile and new technology.  I analyse the article with a text analysis method, looking at themes and the language?s propositions in focus. Context and the actors in the articles are also important in the analysis.Many women occur as developers of the new smart technical product, a field often knowed as a typical male subject.

A main aim with the essay ?Constructive and destructive forms of language communication in modern work organizations? is to try to develop methods which can be used to measure and classify different forms of language communication. Methods that hopefully also can be used for analysis of in which ways dominating language communication forms affects employees health in modern work organizations.Quantitative methods have chiefly been used in the essay. A questionnaire study based on sociological research and psychoterapeutic research and practice has been used to collect data around communication in two work organizations (community health centers). Then communication has been classified in two main forms: constructive and destructive language communication.Results in the essay indicate that there are tendencies to links between high illness-absence and destructive communication in a work organization.

A main aim with the essay ?Constructive and destructive forms of language communication in modern work organizations? is to try to develop methods which can be used to measure and classify different forms of language communication. Methods that hopefully also can be used for analysis of in which ways dominating language communication forms affects employees health in modern work organizations. Quantitative methods have chiefly been used in the essay. A questionnaire study based on sociological research and psychoterapeutic research and practice has been used to collect data around communication in two work organizations (community health centers). Then communication has been classified in two main forms: constructive and destructive language communication. Results in the essay indicate that there are tendencies to links between high illness-absence and destructive communication in a work organization.

AbstractThe aim of this study is to investigate the implementation process and the implementation steering of the social development aspects, gender equality and integration, in the program for regional development of the region Kronoberg in the period of 2004-2007.The study asks three questions: 1) How have the social development aspects, gender equality and integration, been implemented in the program for regional development of the region Kronoberg? 2) What has facilitated or hindered the implementation of the two social development aspects? 3) What possibilities to steer the implementation process of the two social development aspects exist at the governmental and at the regional level?In order to answer these questions a qualitative method has been used. To be able to analyse the empirical material, which consists of documents and interviews, the theoretical framework comprehends the policy process and implementation steering. The conclusion is that the incorporation of the social development aspects in the regional development program does not fully correspond with the central intentions, and that is due to circumstances at the regional level..

Studiens syfte är att beskriva några klasslärares uppfattningar om hur stödet kan se ut till de elever som befaras inte nå målen i svenska som andraspråk i skolår tre på grund av bristande språkkunskaper. För att undersöka detta har jag utgått från frågeställningarna:Vilket stöd upplever lärarna att de kan ge dessa elever i klassen? Vilket stöd upplever lärarna att dessa elever får av speciallärare och lärare i svenska som andraspråk? Hur beskriver klasslärarna att deras samarbete med andra lärare på skolan ser ut kring dessa elever? Samt vilka stödåtgärder beskriver lärarna att de kan formulera i dessa elevers åtgärdsprogram? Studien bygger på intervjuer med fem klasslärare som arbetar på tre olika skolor. Majoriteten av eleverna på dessa skolor har ett annat modersmål än svenska. Intervjuerna har analyserats utifrån en sociokulturell ansats.Resultatet visar att: Stödet till dessa elever såg olika ut på de tre olika skolorna där lärarna arbetade.

This study is about job training for people with psycho-social problems without income. The purpose with this sort of job training is to bring these people back to the regular labor market as well as the experience of having a job. In the labor market situation in Sweden today there?s no guarantee that the individual will return to the labor market after having undergone job training. The aim of this study is to understand how supervisors at job training activities experience that the organizations of the activities and resources affect their work.

The purpose of the study was to determine the attitudes of the teachers of Reggio Emilia inspired preschools concerning the science work with children between the ages of one and three, as well as their opinions on how the physical preschool environment and the choice of materials influence their scientific work. The study was conducted in three departments of two different kindergartens. Although both kindergartens called themselves Reggio Emilia inspired, their working methods and their environments differed largely. None of them were originally built as Reggio Emilia inspired preschools. One of the kindergartens strived to design their indoor environment the same way as the preschools of Reggio Emilia are constructed, there for they were setting up different stations where the children themselves have the opportunity to explore various scientific areas.

The development of IT systems is usually accomplished by some form of system development methodology. It can be performed as the waterfall method, where each phase is completed before the next begins. One of the reasons to follow a development methodology is that the process is more structured, faster and that the product will have higher quality. One risk of not using a system development approach is that the code can be unstructured and difficult to maintain.This paper describes an alternative method in which the development occurred without the use of any system development methodology. This has been possible because there was a clear goal of the program that should be developed.

Sweden introduced a development assistance policy in 1952 and thirteen years later Sida, Swedish International Development Cooperation Agency started, in 1965. But in 1995, five separate development assistance authorities came together and established the new Sida as it is today. Sida is Sweden?s representative in the development assistance policy field and they work through projects that have to be presented through a Country Strategy Process (CSP). The aim of this paper is to point out Sida?s perspective on the conducted development assistance policy and what guide lines that are followed.

This study examines how and why organizations evaluate training and development within the organizations. The study has a qualitative approach based on semi-structured interviews, with office and organization development managers. The purpose of the study is to contribute with knowledge about how three large Swedish organizations evaluates training and development programs for staff members. Another purpose is to describe why the organizations evaluate training and development programs and to research if there is a further need to develop the organization evaluation methods. Therefore the research questions are Why and how do organizations evaluate training programs? What further need is there to develop organizations evaluation methods?The conclusion of this study shows that evaluation of the training and development programs are not a high priority among the selected organizations.

We are living in a multicultural society where people from other countries and other cultures are coming to Sweden, including children. Regardless of reasons why these students have come to Sweden, it is common that they are newly arrived and have to learn a second language, in this case Swedish. This will be a challenge, opportunities and difficulties for the student, students? families and for the school and their staff.The purpose of this essay has been to illumine the teaching methods, models and what materials are used by teachers today to contribute to the best possible second language learning for newly arrived students. In this essay the focus has been on one theory and several model-based approaches.

This report presents an investigation and a new design of Habo Ullspinneris old industrial premises. It is based on the owners visions and wishes, two questionnaires and also considering of the historical value.Habo Ullspinneri was founded in 1882 by Frans August Johansson and was moved to the location it has today, near Hökån in Habo, three years later. The electricity that the machines in the industry needed was extracted from the small river that is placed under the building. In 1960 there was a fire and the result became the end of the industrial activity that had taken place in the building.There is no steady activity in the building at the moment. It is nowadays temporarily used as an agriculture museum and as a store room.

AbstractSeveral of researchers have reflected that the school ought to be developed to a learning organization. A method as proceed from such a perspective and should be able to match a local child- and educations administration is problembased school development. To investigate in which ways a child- and educations administration prosecute a problem based learning inside the organization a case study was used as research strategy. The question this report gives answer to is:In what/which way works a child- and educations administration in a rural district with a method to fulfil a problembased learning.To collect empiric data a canvassing inquiry was accomplished among the child- and educations administrations group of management. According to the research result it can declares that there are good conditions for the organization to prosecute problem based school development, but there is yet a great deal to do before it´s can be said totally fulfilled.