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..

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

The purpose of this study is to describe and analyze how auditors are affected by quality controls and if audit practice changes because of quality controls. To fulfill the purpose of this study there has been interviews made with five auditors. The conclusion by this study is that the interviewed auditors work practices are affected by quality controls and that the extent and effect depends on the auditor and the office that the auditor works in. The auditors who worked as quality reviewers at the agencies where they are employed at, we felt that they were more secured in the response towards quality controls. This may be because they are quality reviewers themselves and they know what the quality control requires and what must be met to be approved.

Lund who has over 90 systems in 12 departments and now wants to streamline the management of these IT systems. Governance of IT systems is something that Lund would treat as it carried a large amount of changes in their practices, where the control is something missed in trying to standardize their systems. What's missing for Lund Municipality is routine to fall back on in order to streamline the management when they get into these complex situations.Given that Lund treat so many systems make it so that the situation quickly becomes very complex due of the organization's structure. The municipality is divided into twelve departments that have their own goals, it is an organization that is organized, which makes creating standards become complicated when all departments have different needs. Our study was based on a framework that deals with complex environments that lack a clear definition.An analysis was conducted where we started from the theory associated with the interviews conducted in which we aimed to understand their decision and understand the processes that affect system development.

This essay aims to examine managers experiences of control at the workplace within the property sector, and how these experiences differ between female and male managers. This study is a qualitative single case study that intends to offer a deeper understanding of a unique case and uses an abductive method approach. The essay is based on two main theories, Foucault?s (2003) theory of control and the gender system of Hirdman (1988, 2001) and is supplemented by previous studies of the modern workplace. The study is based on eighteen semi-structured interviews that aims to capture the participants personal experiences regarding control at the modern workplace, and the norms, surveillance, hierarchies, and self-discipline that make up this control.

Universal Design is a well established methodology with the fundamental purpose of designing products to be usable for as wide audience as possible, without the need of special adjustment to suit the individual. In this essay, Universal Design has had a clear influence in both the process and the result. The choice to use Universal Design as methodology in this usability evaluation, has essentiallv to do with the target audience.As a part of the design process of MyTobii C8 has Tobii Technology ask for a usability evaluation. MyTobii C8 is an 8" touch screen computer with a windows based operating system which will initiate the software MyTobii C-Series Control. MyTobii C-Series Control is the control panel for MyTobii C8, whose interfaces constitute the platform for various modificarion of the unit.

An increasing demand for wood products in China has resulted in large areas invested in fast-growing tree plantations of eucalyptus. Eucalyptus plantations are often associated with an intensive management including fertilization. By understanding the effects of fertilization and where in the ecosystem nutrients are accumulated a more sustainable forest management could be achieved. In this study, a nutrient budget including all biomass and soil components was created for Eucalyptus urophylla. The examined nutrients were nitrogen, phosphorus and potassium.

Kommer snart ;).

Today we live in a world where the demands increase in the aeronautics industry. This creates a situation where no mistakes are allowed about the regulations and for those who are supposed to follow these. Safety comes first, tracking of components, Service Bulletins which are recommendations from the manufactures and Airworthiness Directives which are demands from the authorities, these need to be updated at all time and everything that is done on a aircraft need to be documented.This creates a situation where today maintenance shops need to have full control of all parts of the organization, which creates a need for a working data system.The goal with this exam work is to evaluate the best way to implicate the new bought data system called "System Aircraft Management" on the basis of the needs of Täby Air Maintenance AB. The system are supposed to get started technically and also be implicated to the users of the system. This work will be focused to create a effective working plan to get SAM implicated with no interruption in the daily work.

This thesis considers the development of the software for an, newly developed, embedded real-time control system, based on a Periferal Interface Controller (PIC). The control system is developed to be used for several different applications. In this thesis work, software for two different applications are developed. The first task is a time controlled system, while the other task is implementation of aPI-/PID-controller. A user interface is also developed and implemented.The time controlled system is an automatic horse feeder, which is used for feeding horses at certain predefined points in time.

The strive for control over employees has developed throughout the years. This paper has its focus on how normative control can work as a powerful method to create and uphold a sought for behavior. Many companies have found an interest in a higher moral stance to get competitive advantages, and offer their customers and partners a more ethical product. This phenomenon has in Sweden resulted in a sphere of companies who has earned the R-licens. The R-licens is earned by companies if they fulfill ethical and cultural criteria.

The aim of this study was to increase the knowledge about if and how the National Value System?s goal of a life with dignity for the elderly pervades the work in home care organisations. The study was based on a qualitative research method and was conducted through interviews with professional care givers in home care organisations, there were five individual interviews and one pair interview. The background for this study was the National Value System for the eldercare that was introduced in 2011. The theory of New Public Management and the concept of Rationality of Caring were used to analyse the result.

The purpose of this essay is to identify costs for providing First-line and Second-line support, and then allocate these cost to different goods and services (cost objects) being supported. The thesis also intends to improve the overall cost awareness in IT settings..

Welfare is every person's right. To create conditions for a good welfare it requires coordinated strategic interventions at national and local level. Efforts must be politically supported to be able to strengthen public health. Local welfare management is a measure used to control and monitor public health. The purpose of this study was to investigate local actors perceptions of collaboration in strategic public health efforts with local welfare management in a municipality in central Sweden.

Diabetes type 2 is a fast growing illness and a global health problem, often a result from less appropriate standard of living. Lifestyle changes related to diet and physical activity are important lifestyle changes regarding to get control of the self-management and to avoid vascular complications.AimThe aim of this study was to describe patient's experiences of lifestyle changes in diabetes type 2.MethodA literature study was carried through based on 12 qualitative scientific articles.ResultsThe analysis result into two main themes and eight subthemes. Main themes where barriers and motivators for lifestyle changes and the subthemes where struggle, denial, lack of knowledge, alienation, support, motivation, acceptance and knowledge.ConclusionThis study shows that lifestyle changes are experienced different by patient with diabetes and nurses should therefore be aware of the unique and specific demands these patients require. This is important for providing a good diabetic healthcare and to help patients with their self-management.