Syftet med vår studie är att finna faktorer till spridningen av kalkylmodellerna Activity-based costing (ABC), Target costing (TC) och Kaizen costing (KC). Detta gör vi genom att använda oss av kvalitativ ansats och genomföra intervjuer vid sex tillverkande företag. Vi kan se influenser av spridningen av modellerna ABC, TC och KC i studiens företag. Det har visat sig att företagen tillämpar ?traditionell? produktkalkylering med inspiration av ABC-modellen.

This master?s thesis aims to analyze the ongoing debate in Scandinavia on research evaluation of the humanities. This field of research uses bibliometrics, quantative analysis of bibliographical units as a research assessment tool. In recent years evaluative bibliometrics has been an increasingly used method. In Scandinavia, governments have introduced new funding models for research in higher educational institutions.

The aim of the study was to gain a deeper understanding of the administrative officials work with assessments in home studies of adoption. To answer the purpose, we chose to focus on the guidelines for administrative official?s assessments in home studies of adoption and what assessment areas that is fundamental to the administrative official?s assessments. The study is structured on the basis of a qualitative approach where we have used semi-structured interviews. We interviewed seven administrative officials in the social services which conducted home studies of adoption.

Objectives: The purpose of the study was to examine if a pre- and post-operative difference could be seen in self-reported pain disability and self-efficacy among patients undergoing surgery as treatment for spinal disc herniation in order to improve process of rehabilitation.Method: A quantitative and descriptive design was used. 10 patients awaiting surgical treatment for spinal disc herniation were included at Akademiska sjukhuset (The Academic Hospital) in Uppsala. Participation was voluntary and the selection was made by convenience. Data was collected using The Pain Disability Index and Self-Efficacy Scale by which the patient would estimate how hindered they felt because of their pain in everyday activities and their self-efficacy to perform everyday activities. This was done the day before surgery and two weeks after surgery.

In Sweden, harvesting pre-commercial thinning (PCT) stems for energy purposes is a interesting way of financing the high cost of preparing dense stands for a profitable first conventional thinning. This concept can be labelled bioenergy thinning. The aim of this study was to quantify the productivity of a Vimek 404R light harvester with an accumulating Naarva-Grip cutting head during the bioenergy thinning of a self-regenerated stand west of Sunnansjö in Dalarna. The stand was birch-dominated, contained 15 371 stems/ha, and measured on average 4,6 cm Dbh and 7 m tall. Even though the driver was well experienced with the machine, the stand in question was the first one that he ever thinned in this manner. Nevertheless, the driver strived to accumulate as many stems as possible during each crane cycle and chose to cut taller stems in half so as to make the handling and forwarding of the harvested stems easier.

The fallout from the Chernobyl nuclear accident resulted in large deposits of caesium, iodineand strontium as well as noble gases in various parts of Sweden. 137Cs has a radioactive halflifeof about 30 years and is therefore one of few radio-fission products remaining inmeasurable quantities in the Swedish soil. Radiocaesium behaves similarly to potassium insoil-plant systems and is easily absorbed by plants. It is important to understand how 137Csbehaves in different ecosystems in order to minimize the risk toward humans.The aim of this study was to determine how potassium fertilization influences radiocaesiumcontent in different forest plants and fungi. Potassium fertilizer was spread once in 1992 withapproximately 200 kg KCl per ha.

To guarantee protection of our drinking water, water catchment protections are established. These are divided into three different zones and in the first zone it is most likely that an activity, such as agriculture, will contaminate the water resource. Hence the activities are strongly regulated or banned. The EU communion is working towards a sustained water quality through several directives; Nitrate Directive, Waterframwork directives and Sustainable use of pesticide directive. The main purpose is to regulate the diffuse pollution from agriculture.This thesis is about how Denmark, Germany and France are working towards a sustainable agriculture within water protection areas.

Tidigare forskning har visat att det finns ett samband mellan personlighetsdraget neuroticism och yttre motivation, a-motivation, låg självkänsla samt negativ affekt. Syftet med studien var att öka förståelsen för neuroticism som personlighetsdrag utifrån individernas motivationstyp, självkänsla samt individernas affektiva tillstånd. Studien undersökte även reliabiliteten hos instrumentet Mini-IPIP som har undersökt personlighetsdrag inom Big-five-teorin. Syftet testades med hjälp av fyra självskattningstester. Dessa var Mini-IPIP, Situational Motivation Scale (SIMS), Positive Affect and Negative Affect Scale (PANAS) samt Rosenbergs Self-esteem Scale (SES).

The purpose with this essay is to evaluate the retrieval performance between Googles basic search and the advanced search functions. A secondary purpose is to evaluate the differences between the binary relevance scale and a 4- point scale. The basic search is defined as a search with two terms combined with the Boolean operator AND. The advanced search is based on search functions that are adequate to compare to the basic search. They are categorized as AND-searches, OR-searches, AND and OR-searches, exact phrase, and depending on where the terms occur on the page.

The Swedish building and property management sector are responsible for about 30 % of the total energy use. In order to take environmental consideration, different environmental assessment tools and standards are used. Miljo?byggnad, Svanen, FEBY12 and PHI are some of these. There has been increased interest to certify buildings and therefore it is of interest to evaluate the assessment of the energy field to see if relevant energy aspects are assessed.

Grades and assessment are a natural part in the school's everyday existence, deliberations about equivalent assessment is discussed all the time between teachers, students, home and school. They that in front are influenced of a grade or a judgement are in first hand the students and therefore are the important for the students to know which objectives and grade criteria that apply for them to achieve at the end of years 9. The aim with this survey is to get the knowledge about how a tutor grade family?s student in a preparatory class in stopped of years 9, in Swedish as a second language. Do the students in a preparatory class's get grades or a judgement? This is interesting also in order to know to which grade criteria students in a preparatory class have to achieve in the compulsory education?s later years and to know how a tutor assesses these students on the basis of those objectives and criteria that apply.

Syftet med examensarbetet var att beskriva hur personer med fibromyalgi upplevde att fritidsaktiviteter påverkades av smärta. Som datainsamlingsmetod valdes en intervju. Semistrukturerade intervjuer genomfördes med tio kvinnor. Frågorna utformades från centrala begrepp i The Model of Human Occupation. Inklusionskriterierna var att deltagarna skulle ha diagnosen fibromyalgi och vara i arbetsför ålder.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

Moelven Skog AB is currently working actively to increase the number of certified forest owners in private small-scale forestry. This study was conducted in collaboration with Moelven Skog AB and seeks to learn why private small scale forest owners not yet have certified their forestry and what should be done to increase the number of certified forest owners. The study was conducted through a questionnaire study. The result of the study shows that information needs of forest certification to private small scale forest owners is great. Many non-certified forest owners have not even heard of either PEFC or FSC. The majority of respondents also have no education in forestry.

Det här examensarbetet går ut på att utreda vilken påverkan oljeval och inkörningsmetod har på tätning mellan kolvring och cylindervägg i en fyrtaktsmotor. Arbetet har utförts på en motorcykel av märket Honda och modellen heter CBR 954 RR årsmodell 2003. Det diskuteras dagligen i tidningar, på internet och i garage runt om i världen om vilken typ av inkörning som är effektivast för att få en motor att gå bra och hålla länge. Vissa bil- och mctillverkare har helt tagit bort sina inkörningsrekommendationer medan andra fortfarande har kvar rekommendationen att man ska köra lugnt och på låga varvtal under ett visst antal mil. Eftersom att inkörningen påverkar väldigt många parametrar så finns inte möjlighet att testa hur olika oljeval och inkörningsmetoder påverkar alla dessa parametrar.