The purpose of this thesis is to analyze and propose improvements to the current procedure for cost estimations of purchased maintenance work at Banverket, the Swedish rail administration. This governmental institution is responsible for the procurement of maintenance services for the country?s railroad network through open tenders. Due to the generally low number of contractors, it is particularly necessary to establish accurate cost estimates in order to assess the offers and ensure that a fair price is being paid to the suppliers. Several flaws associated with the current practice are identified and analyzed according to cost accounting theories.

Biodiversity consists of all life on Earth and in all forms. Biodiversity is often discussed at three levels: ecosystem, species and genetic variation within species. Biodiversity also provides many of the ecosystem services performed by nature and that we depend on, including cultural services such as aesthetic values, education and recreation. In Sweden the environmental objectives are central; there are 16 environmental quality objectives, and "A rich plant and animal life" is one of them. Conservation and sustainable use of biological diversity is a prerequisite for achieving also most other environmental objectives. Another environmental quality objective that is tied to a rich biodiversity in cities and biodiversity is "Good built environment" where cities, towns and other built environment should provide a good living habitat and contribute to a good environment.

The aim of this bachelor thesis is to examine what expectations young adults have of the public library andthereby determine the relevance of the library guidelines, Påbarns och ungdomars villkor (2003), for young adults. The empirical data is gathered through focus group interviews consisting of 18 participants between the ages of 16 and 17. The conceptual framework for this study is based on Lee´s motivation model for customers in the public library (2007). The model focuses on three conditions for motivation: expectation, instrumentality and valence.The results reveal that young adults in this study have low expectations of the public library. They express little need for public library services because they see the possibility of finding the same things that the library offers through other alternatives, such as the Internet.

Since the mid 60?s, Germany has seen dropping fertility rates and yet next to nothinghas been done to combat this trend until the current regime led by Angela Merkel andher minister of family affairs, Ursula von der Leyen initiated a number ofcomprehensive reforms of Germany?s family policies.Family policy in Germany is being reformed in three ways. First of all parents arenow eligible to receive substantial financial support in order to compensate the loss ofincome associated with a pregnancy and or parental leave. Second, the all but nonexistentpublic child care services are being vastly expanded with the goal of beingable to offer child care service for every child age 0-3. Thirdly the tradition of schoolsending classes midday is being reformed with the aim of letting kids stay in schoolmuch longer thus enabling parents to work full-time as opposed to part-time in orderto be able to take care of kids returning from school.The hopes for these ambitious reforms are tremendous.

AbstractWrite the most important things first in text that will be read by a scanning web user. This paper is based upon theories about? how we read? what style in texts is? how texts should be written for web pagesReading from computer screens is about 25 percent slower than reading from paper. This because screens? flicker? have lower resolution than paperAll text with the purpose of being read from a screen should be adjusted to the reader?s physical condition.

AbstractTitle:The Impact of Management Control Systems on the Purchaser Function - A study of Scania and Sandvik Authors: Mohammad Reza Akhbari and Johanna Sullivan Svensson Published: 2011 Keywords: Management control, purchasing function, impact, control, control instruments, Key Performance Indicators, measurement, communication and organizational structure. Background and problem formulation: In order for a company?s business idea or vision to be fulfilled, the management of a company needs assistance from various means to intentionally affect the operation in the desired direction. Management control concerns activities of both financial and non-financial character in order to implement the strategy of a company and to reach profitability. Since the purchaser function is responsible of spending 50 percent of a company?s total revenue, the function has an optimal starting point to be a key actor in the shaping and execution of a company?s strategic plan.

Studies have shown that library employees often choose not to use readers? advisory tools but to instead rely entirely on their own experience, often doing the library user a disservice. However, very few have looked at why this is so. This thesis looks at to what extent thirty individual employees in thirty Swedish public libraries use readers advisory tools when helping a patron find a good book, with the major focus on what motivates them to use these tools and why some choose not to use them. It was found that readers? advisory tools where not used with any consistency and that many things influence the library employees? use of these tools.

In this paper I will attempt to recreate a prehistoric landscape surrounding the rock carving site of Släbro at Nyköping in Södermanlands län by using GIS. The main focus area is the river valley at Släbro and the six panels with rock carvings that have been dated to the Bronze Age. I?ll attempt to shed light on a long lost landscape. The shore line displacement have been extensive in this area a reconstruction will visualize the relationship between the panels, and their relationship to the surrounding landscape.

There is currently no activity or behavior meters validated for sows under Swedish conditions where the sows are loose-housed during farrowing and nursing. An activity meter could in particular be used to detect sows that are getting ready for farrowing. Assistive technology in order to register different behaviors would be extremely useful in research and breeding. In this study, a HOBO Pendant G data logger was validated for two different functions. First, the function as a pure activity meter in which the accelerometer's ability to detect an upcoming farrowing was evaluated, and second, the accelerometer's ability to distinguish between the behaviors standing up, sitting down, lying ventrally and lying laterally on the right and left sides was evaluated. The accelerometer was attached to a collar around the sow's neck, and was recording its location every two seconds for six hours a day for ten days on a total of twelve sows.

Construction and maintenance of forest truck roads are a necessary element of industrial forestry. Payment for contracting services in this context can be done according to a number of payment models. This study will focus on the methods and consequences associated with a change of Holmen Skog?s payment model from per hour to per metric ton for ballast hauling. The aim of this study is to improve the economic efficiency of Holmen Skog?s ballast hauling in construction and maintenance of forest truck roads. This is done by formulating and evaluating a proposal for a payment model based on crowns per ton.

In April 1986 an accident occurred at the nuclear power station in Chernobyl. Radionuclides were spread all over Europe including Sweden. Today there are still measurable concentrations of 137Cs in the different ecosystems in the contaminated parts of Sweden. The wild boar is the second most popular game in Sweden and today the Swedish population consumes more wild boar meat than ever. As the wild boar population increases the wild boars are moving further north towards the contaminated areas, which creates an interest to study the state of 137Cs in wild boars in these areas. Muscle samples from wild boars collected during 2010-2013 were analyzed based on 137Cs content.

The purpose of our study is to see how the interaction between the social services and police work when a child under 15 years is suspected of crimes.What happens to the child from an agency perspective? How is the experience for the child and how do they get their voices heard? How is the professional perspective for a child when a child is suspected of a crime? What do the various authorities for short-term and long-term measures for the child?We have chosen to do a qualitative study using semi-structured interviews. The study includes six interviews with two police officers, three field secretaries and a social worker in two different municipalities. A medium sized municipality, and a larger community.The people we interviewed think differently about collaboration. The municipality have different workforms.

This study is about relocated students in the school. Research in this area is limited and the aim is to illuminate the area by listening to different people's voices that have been close to or involved in relocations. The study was made of a qualitative method and the collection of data was through interviews. A total of eight people were included in the study. The selected municipality is located in Sweden.

The purpose of this thesis is to analyse and propose improvements to the cost accounting system in use at an airline operating on the Swedish market. The choice of study object is based on the airline?s desire to have its cost accounting system evaluated. During the analysis we have identified a number of points where the current cost accounting system does not correspond to its intended purpose. These points include significant groups of costs not being considered in the current system, potential over capacity is not visible and logic connections between distribution keys and the use of resources are sometimes lacking.

The aim of the study was to examine which approach future social workers have regarding specific competence in the meeting with lesbian, gay, bisexual, transgender and queer clients. Previous research shows that LGBTQ people have a low confidence towards social services, police and courts and say they face discrimination and degrading treatment to a greater extent than the heterosexual population. Research shows that education and better skills of LGBTQ culture among professionals can change the situation.The essay is based on a model of cultural competence in working with sexual minorities and people with a transgender expression. The model defines the meaning of an LGBTQ perspective and is designed to improve social work with LGBTQ clients.The study is quantitative and empirical data consists of 203 survey responses from students with a long experience of the social work education. The analysis of the results is based on the cultural competence three principles; attitudes, knowledge and skills.