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..

The thesis of this essay is that the concept of governance is a product of the neo-liberal dominant ideology and that the implementation of governance ideas will lead to a weaker nation-state. Using critical theory the essay constructs an ideal type of neo-liberalism and compares its core values with these of the governance concept as treated by the main literature in the area. The essay then focuses on the issue of the state, and discusses whether the changes leading to a demand for governance have actually weakened the state. Furthermore, the essay presents the practical use of the term governance in the EU and Sweden and problemizes the changes that the neo-liberal domination has led to in terms of power and democracy. Finally the essay discusses alternative views on the changing role of the state.

Cultivable land is a limited resource and agriculture contributes to some of the most serious environmental problems facing the planet like, global warming, eutrophication and loss of biodiversity. The specialized, industrial agriculture with monoculture and extensive input of external energy, commercial fertilizer, and chemical pesticides are all essentially unsustainable. An adaptation to other methods of production is necessary to preserve the environment for future generations. The aim of this study is to describe the factors that distinguish sustainable from unsustainable agriculture. The results will be used to examine if and how the European Union (EU) works in order to create a more sustainable agricultural industry and to analyze the preconditions for such development.

There are certain organizations that manage to handle risk in such a successful way that they almost stay error-free, in spite of the fact that they daily face the risks of accidents. These organizations are usually given the name High Reliability Organizations (HRO). While the most common example is that of a nuclear plant the variety of what organizations can fit into the category is extensive.The purpose of this study is to describe safety culture and theories about HRO and how these can be found in practise within an organization.This qualitative research uses influences of ethnography in its method. The ethnographical approach was picked due to the field of the study and the cultural context in which it is set.The results of the study identify a number of elements sorted into four themes. These themes are deemed compatible or non-compatible with relevant existing theories.

The purpose of this report is to examine various roof structures that can operate in a warehouse with large spans. The building that is examined in the report is currently under construction, and the roof construction has already been selected. The selected roof system will therefore be compared with some other structures and materials that have been possible. The report will evaluate three different frame materials, two insulating barriers and two overlaying materials. Another important part in major construction projects is the roof safety.

Banks have been some of the biggest operators on the market of business customers financing. When the Swedish Förmånsrättslagen was changed 2004 the banks became more restrictive to allow traditional bank loans. The change made it more difficult for customers to get their loans granted. For that reason customers had to find other forms of financing. Factoring is an alternative that means companies can mortage/sell their claim on customers to finance companies.

The data acquisition system COMET developed by Saab AB contains a unit for signal conditioning and A/D conversion, called KSM. The varieties in signal conditioning constitutes of a number of specific PBAs and maintenance as well as reconfiguration of these are complicated not to mention costly. This thesis has aimed to investigating whether the signal conditioning circuits can be replaced by a general purpose, programmable solution. If so, how can this be done? The development has been carried out by evaluating ideas through the use of a laboratory environment and has resulted in an analog design for laboratory purpose.

The shopping mall is a reflection of the city and its habitants, a concentrate of the modern city. I have studied the dialogues of malls and the communication within, how malls are put together and what they communicate. The city is constantly changing. As soon as we try to grasp the city, it slips away. My opinion is that city planners and landscape architects need to widen their views. City planning needs to develop to better fit to the changes of our modern cities.

The essay's purpose is to find out why municipalities engaged in local labor market policies and the study focused on a smaller survey unit. In the paper an analysis is made of the Torsås municipality's labor market policy. The work also intends to structure the political organization and their cooperation with other players. The survey methods used were interviews and a case study. The essay results are based on two interviews.

This paper deals primarily with the developmental potential and use of court -based mediation in Swedish law, and its relation to court-based conciliation and the judicial procedure as means to end a conflict.  In Chapter 42, Section 17 of the Swedish Code of Judicial Procedure, a judge, before the parties have their main hearing, can act as a mediator between the parties to settle the dispute. The judge should, according to the law, always try to make the parties come to an agreement before the main hearing. This obligation can be fulfilled either through the use of court-based conciliation, or court based mediation. Mediation as such is rarely used in Sweden, and one of the goals of this essay is to try to provide a tentative answer to why that might be the case.  The second goal is to try to find a consistent, yet flexible notion, of the concept of ?jurisdiction?, and to provide an explanation for the relation between mediation as an alternative method for dispute resolution and the judicial procedure.                                                                                                                                            .

This thesis describes the development of a tank insert for diesel cars, from idea to a prototype. The idea is to design an insert which makes it impossible to refuel petrol in a diesel car. The insert shall be installed in the existing tank opening on diesel cars. The tank insert is designed for the Swedish company SverigeGrepen AB located in Vänge, just outside Uppsala. Their main product is a pitchfork that is ergonomically designed and durable.A pre-study were performed in which information relating to fuel caps, tank openings, petrol- and diesel nozzles were collected.

This thesis work has been performed on request by SWT (Scandinavia WeldTech AB). SWT manufactures, develop and sell ready to assemble building systems for concrete rafter beam applications. The beams in this system consist of a u-beam that is welded to a flange. To be able to fill the beams with concrete there is holes in the beams top end. The holes are made in a ?punching machine?.  These holes are cut out and the remaining steel piece is bent down in the u-beam.

The aim of the study was to gain a better understanding of how some people aged between 20-35 years? experience Facebook in relation to identity creation, communication and stress. The analysis is drawn from seven semi-structured interviews with a sample of Facebook members, four women and three men aged 20-35 years and during the interviews respondents answered questions based by the following topics. Does Facebook allow changing identities? In what way is Facebook a communication tool for enabling relationships? How can Facebook be related to stress and coping? The results showed that respondents perceived Facebook as an easy means of communication and maintaining relationships.

Inom nuklearmedicinsk diagnostik används radioaktiva läkemedel för att utvärdera olika organs metabolism och fysiologiska beteende. Genom att använda en scintillationskamera kan strålningen som erhålls när det administrerade läkemedlet sönderfaller i kroppen detekteras och en funktionell bild över aktivitetsfördelningen erhålls. En tredimensionell bildvolym kan erhållas om gammakameran får rotera runt patienten vilket kallas SPECT (Single Photon Emission Computed Tomography). Bildernas kvalitet är av stor betydelse för att kunna göra en noggrann bedömning av olika patologiska tillstånd. Kvaliteten begränsas av en mängd faktorer och en av dem är Comptonspridda fotoner.I denna studie optimerades bildkvaliteten för SPECT-undersökningar med 111In-Octreoscan för ett Infinia Hawkeye 4 (GE Healthcare, Wisconsin, USA) SPECT-system vid Norrlands universitetssjukhus (NUS).

The market for eco-labelled products has developed rapidly from the early nineties in Sweden. There is a full variety of environmentally friendly products on the market today, and perhaps organic food is the most popular alternative. Eco-clothes have not reached the same amount of success as other eco-labelled products on the Swedish market. In this essay I will discuss and analyze which factors that have influenced green consumers attitude and behavior towards eco clothing. Four interviews with green consumers in Karlstad have been done in order to explore consumers attitude and behavior.