The purpose of this essay is to apply Activity Based Costing on a Service and Support function in order to identify and allocate costs for providing support for IT deliverables..

The purpose of this bachelor thesis is to examine the different ways thatFamiljehemscentrum use to increase the number of families that show interest in takingcare of foster children. This thesis will examine which families are targeted by Familjehemscentrums present communication, which families they should target in thefuture and also the best way to do that. In order to answer these questions a number of interviews were conducted. The first interview was a group interview with three social workers that all work at Familjehemscentrum. Three more individual interviews were conducted with representatives from foster families to investigate how they were recruitedand what they think about being a foster family.

The goal of this master thesis project was to develop computer models of some plausiblepretreatment techniques and to assess the potential benefits/costs of using pretreatment andanaerobic digestion for waste management of organic waste from a system perspective. Forthis purpose a computer program called ORWARE has been used. ORWARE (organic wasteresearch) is a program for making life cycle assessments of waste management. As the mainpart of the project work the ORWARE system has been provided with three new models ofpretreatment techniques. The additions consist of: One model of pretreatment with ultrasound,one model of thermal hydrolysis and one model of a screw press.

The current paper compares the relations between different measures of activity and some common neuropsychological tests. One-hundred and fifty five healthy elderly, aged 55 - 85, living in Sweden were included. Gender-specific patterns were found for both activities and correlations between activities and cognitive measures. The main findings suggest that activities are associated with cognitive speed in men, whereas, for women, active and passive activities correlate, positively and negatively accordingly, with education. In comparison, complex models of activity outperform simpler ones and theory-driven measures just barely outperform intuitive models..

The trend in milk production is similar in Sweden and across the world; the farms are getting fewer but increasingly bigger. The costs for hiring workers are increasing, which results in more cows per animal keeper. Sensors can then be a great tool for keeping track of animals which need special attention. With a reported decreasing fertility, sensors that can detect oestrus even at low levels can be especially helpful in bigger herds to pinpoint the cows that may be in oestrus. The number of farms with dairy cows that install AMS, Automatic Milking Systems, are increasing, and that also increases the need for sensors to control milk quality and composition when there is no visual control of the milk by a milker before milking starts.For the sensor data to be useful you have to have software designed to analyze and interpret the data to get relevant information that the farmer can use.

This report aims to provide an insight into the particle physics of today, and into the research that goes on within the field. The focus is partly on the recent discovery of the Higgs boson, and partly on how software can be used to simulate processes in particle accelerators. Basic concepts of particle physics and the search for the Higgs boson are discussed, and experimental results, including those from the Large Hadron Collider, are compared with simulations made in MadGraph 5. Furthermore, simple new models of particle physics are created in FeynRules, in order to make simulations based on the models. To support the presentations of these aspects, some of the underlying theory is built from the ground up.

I denna studie undersöker vi om det förekommer earnings management i resultathöjande syfte bland svenska börsnoterade företag vid tiden av en nyemission. Studier om earnings management vid nyemissioner har gjorts förut av exempelvis av (Shivakumar, 2000). Han kommer fram till att earnings management förekommer tiden precis innan en nyemission. Vi hittar dock ingen studie utförd på svenska företag, vilket vi vill undersöka närmare. Syftet med resultatet av studien är att visa intressenter till företagen att de kan bli vilseledda när de ska investera sitt kapital när earnings management förekommer..

This thesis studies the negative impact that control signal saturation may have on a controlled system. Different methods that are used to compensate for this problem are also studied and evaluated. Both sensitivity to disturbances and the effect the method has on the systems'ability to follow a reference signal will be examined. Stability will be discussed, but no conclusions whether the systems are stabilized or not can be drawn. Control signal saturation will lead to a slower behavior in general.

This report aims to provide an insight into the particle physics of today, and into the research that goes on within the field. The focus is partly on the recent discovery of the Higgs boson, and partly on how software can be used to simulate processes in particle accelerators. Basic concepts of particle physics and the search for the Higgs boson are discussed, and experimental results, including those from the Large Hadron Collider, are compared with simulations made in MadGraph 5. Furthermore, simple new models of particle physics are created in FeynRules, in order to make simulations based on the models. To support the presentations of these aspects, some of the underlying theory is built from the ground up.

This report aims to provide an insight into the particle physics of today, and into the research that goes on within the field. The focus is partly on the recent discovery of the Higgs boson, and partly on how software can be used to simulate processes in particle accelerators. Basic concepts of particle physics and the search for the Higgs boson are discussed, and experimental results, including those from the Large Hadron Collider, are compared with simulations made in MadGraph 5. Furthermore, simple new models of particle physics are created in FeynRules, in order to make simulations based on the models. To support the presentations of these aspects, some of the underlying theory is built from the ground up.

Transfer pricing including internal loans have increased in recent years, making it easier for companies to minimize their taxable income. After the Swedish court case Diligentia, there have been discussions regarding the influence of a parent company's transparency and control of the subsidiary with regards to the interest rates on internal loans. In court cases that followed Diligentia, the Swedish Tax Agency argued that a parent company always could be assumed to have sufficient transparency and control of the operations in the subsidiary, and therefore reduce the risk on their debt obligations. This thesis seeks to analyze the effects of the transparency and control a parent company has with regards to interest rates on internal loans. The analysis is conducted by analyzing court cases similar to Diligentia.

The purpose with this masters thesis was to model the scanner in a system for laser bathymetry. The model was then used to develop a controller for the scanner so a good search pattern was achieved. Two different types of models have been tested, a physical model and a Black Box model of Box Jenkins type. The physical model has been derived from Lagranges equations. Identification experiments have been used to compute the Black Box model and to find the unknown parameters in the physical model.

The starting point for this thesis has been the great process of change that Swedish municipalities now arefacing due to the political directive of offering full-time employment to all part-time employees. The aimof the research is to create a decision support model for Swedish municipalities, which simultaneouslyintroduce the offer of full-time employment and an internal personnel pool. The factors that mayinfluence the personnel?s choice of employment level and the quality of the outcome, thus the financial result,are we also aiming at explaining. The empirical observations were found through secondary data as well asobservations from the municipality of Göteborgs Stad.

The purpose of this study was to increase the understanding of how patients following cerebral vascular attacks percieve personal Control and their ability to influence the course of their rehabilitation. Specific questions relating to the concept of Health Locus of Control such as perception of personal responsibility and own influences as well as the recognition of the influence of outside phenomena such as faith, luck and divine power were asked for. The empirical findings of this study were based upon semistrucutural interviews with five respondents. The results showed that the respondents efforts, together with the efforts of others were a necessity in successful rehabilitation. The influence of faith or luck on the other hand, was not percieved as a factor for success.

Companies financed through borrowed capital are allowed a tax deduction for the costs re-lated to their borrowed capital. A similar tax relief for companies financed through share-holder?s equity does not exist, why these companies are taxed higher than companies fi-nanced by borrowed capital. The result is that there is an asymmetric tax treatment of companies depending on how they are financed.The autumn of 2012, the Swedish government presents a proposal for an investor deduc-tion which seeks to equalize the above mentioned asymmetry. The proposed investor de-duction is a tax relief for investments in shares in a startup- or small company equal to 50 percent of the acquisition cost of that investment.The venture capital deduction, which in this thesis is treated as an alternative to the inves-tor deduction, is an interest-free tax credit which significate that two-thirds of the acquisi-tion cost is deductible from taxation at the time of the acquisition.