Aktivitetsbaserad kalkylering (ABC) är en kalkyleringsmetod som blev populärt under slutet av 80-talet och har sedan dess engagerat många forskare och praktiker. Konceptet växte allteftersom konsultbolag sålde implementeringar, mjukvara togs fram och vetenskapliga artiklar publicerades. Metoden kom dock att kritiseras för att vara komplex och resurskrävande och det skapades en bild av att det endast var stora företag som var lämpade att använda sig av metoden. På senare tid har studier gjorts som visat att mindre företag framgångsrikt kunnat implementera och använda sig av ABC och rekommendationer och riktlinjer för dessa har tagits fram. Vi finner dock en avsaknad på studier riktade mot mikroföretags tillämpande av ABC.

One of the distinguishing features of successful societies is the ability to adapt to change, bothsocial but also natural changes like climate change. Climate change is a complex, dynamic,non-linear process with a great deal of uncertainty concerning the time perspective, risks andconsequences. A combination of factors like climate change, geographical vulnerability, adensely populated and highly built up coast line along with factors like deficient handling ofsurface runoff and a large usage of ground water leads to an increasingly vulnerable society. Italso puts a greater pressure on the society to have preventive measures in place.The number of actors working with preparing society to the expected impacts of climatechange and variability is increasing. However more than half of Sweden?s municipalities donot consider changing climatic conditions when planning, and many times even allow theconstruction of new living areas in known climatically vulnerable areas.

This thesis aims to investigate SAAB AB´s possibilities to use synthetic instruments in their test systems. The reason for this is reducing costs and the risk of obsolescence which is common when test systems operate for several decades.The market around synthetic instruments has been explored in the search for suitable hardware and software. Software has been developed in LabVIEW and synthetic instruments have been created with the help of IVI-drivers. The hardware consisted of PXI-instruments (Waveform generator and Digitizer), connected to a computer using a fiber optic link and PXI-chassi. The created instruments was then compared to common instruments used today, and the comparison turned out well.

Outside of many Swedish households today, you will find a typical green wastecontainer. This container has not changed since its introduction, despitecomplaints about foul-smelling and its impractical system. Even if the system usedtoday, still is the most optimal choice, there is a lot of newly developedalternatives out there.Its purpose is to get a broader perspective on how a waste management systemcan be developed into a working, land efficiently and aesthetically pleasing systemof humans and the environment in a small residential area.The authors treat the residential area of Jära, Ekhagen, in Jönköping, which ismanaged by JM AB as a problem area in regards to waste management.The issues raised by the authors are the different waste management systems usedin the corresponding areas of the world, how to apply technical andenvironmental as well as the waste management facilities from financial aspects.In the process, the methods used were literature reviews, case studies and aninterview. The case study was done through a modeling of waste managementsystems in the area Jära and an interview was conducted with the company Envacworking with vacuum systems. Studies have been made by different systems n theareas around the world.The results show that using directives and guidance will reduce the environmentalimpact done without replacing the traditional system.

Who is integrating school-holiday home? It is for the teachers, recreational pedagogue or the students? How do the students think and act to keep the different activities apart?My purpose was to study how children sort the day between school and recreational home interactions. The issues were: How do they distinguish between the different activities during the day?  See the students their stay after school program as part of the school day? Who decides whether you have to go to school, and whether you have to go to after school program? And do you really have to?I have interviewed six students at an elementary school, based from a phenomenographic perspective, I've used myself of issues that students have been able to respond from a school perspective and after-school perspective. My interview questions have been comparative in nature, where the same question have given different answers depending on whether the question focused on school or the afterschool program.

The purpose of this study was to examine social workers working process in social assistance with focus on the child´s perspective. We were interested in learning about the existence of variations in approach and attitude between two municipalities. Question to be answered about what methods and approaches used by social workers to include the child´s perspective in the process of social assistance. Another question to be answered about what the manner in which social workers took into account the child´s perspective when the families apply for social assistance in relation to the operations and requirement. To fulfill the purpose, qualitative methods were used.

As an amateur it can be difficult filming from several angles at the same time as this requires several cameras. It´s also hard to film at occasions when it´s not appropriate to manoeuvre the camera manually. Systems for solving these problems already exist, but it´s either more expensive, professionalsystems or cheaper systems with limited functionality.The purpose of this project is to develop a cost efficient solution to the problem above that offers a better functionality then existing commercial systems. The biggest difference from existing products is the wireless video feedback from the camera to the remote unit.The result of the project is a system consisting of two units, a manoeuvre unit with a cradle for the video camera and a remote unit from which the operator can control pan and tilt of the video camera.Communication between the two units is wireless.On the remote unit there is a joystick and a display mounted. In addition to this, there is also an IR receiver that is capable of reading the signal from the cameras own remote and sending it to the manoeuvre unit.The manoeuvre unit is equipped with one motor to control the tilt function and one motor to control the pan.

The trend of social media is a global hit and now both individuals, businesses, celebrities and politicianshave their own social media pages, which means that the visibility increases and focus lies on what'swritten and published by the person. Mediated communication are everywhere around us and affects theway we communicate with each other and also the way we look at ourselves and most importantly how weportray ourselves. The individual's perspective has become a relevant issue with the rapid moderndevelopment. One's cultural identity can be seen as a life-long project.The purpose of this paper is to do an in-depth text analysis to examine how Swedish politicians constituteand construct identities, with a focus on "the self" and the "mediatization self" on the micro-blog Twitter.The theoretical ground for this study is from a discourse analysis point of view that focus on ?the self? andthe ?meditization self?.

?Are the headwaters streams at the right position in the map? is a study that has been performed on behalf of Holmen Forest, region Örnsköldsvik. This study will be the basis for deciding if the Hydrology Layer Property map or Holmen Forest map will be used for planning nitrogen fertilization in forestry. The background to this study is that nitrogen fertilization near water will increase the risk of nitrogen leaching out into the water systems, which has a negative impact on the environment. The headstreams positions have been recorded in the field with a GPS and the data analyzed in the geographic information system ArcMap.

Problem: Our opinion is that it is important to consider about usability in system development. In this thesis we will focus on usability in point-of-sale systems. The point-of-sale system we base this thesis on is Extenda Retail. Our case study is performed on Ica Kvantum in Bromölla, which implemented Extenda Retail about two years ago. Purpose: The purpose of this thesis is to figure out what important factors there are to consider, in usability aspects, when developing point-of-sale systems, with focus on the cashier.

The purpose of this essay has been to seek understanding of how young people in high school and adult education experience the use of educational media tools in teaching. Examples of questions submitted material has been: What are the positive and negative experiences of ICT in the classroom?The essay is of a qualitative nature, in which five students were interviewed about their experiences of ICT in the school environment. The result is analyzed from a sociocultural perspective and from an inward-student perspective.The results showed that students felt that it was difficult to absorb many of the ICT facilities as sources of knowledge in the school environment. Due to lack of quality in teaching material and difficulties of the pupils to sort out the important information of the injected..

To achieve the requirements to decrease emissions of greenhouse gases by 20 % by 2020, Swedenneeds to increase its use of bioenergy. In doing so it seems natural that those who already haveaccess to large amounts of biofuels in the form of by-products such as straw, wood chips anddigestible materials take advantage of these assets locally. By combining production of heat withpower production at the farm it may be possible to not only reduce the direct use of fossil fuel forheating but also reduce energy costs.The purpose was to simulate different cases of using a small scale biofueled combined heat andpower plant for farm-based systems. A MatLab-model was developed and used to draw conclusionsabout the costs for production of heat and electricity with different conversion technologies.The model uses climate data to simulate the variations in heat energy demand on a day-to-day basis.The given heat demand is the base of the simulation and from this the possible electric output iscalculated. This study has focused on the impact of the following properties: electric-, heat- andtotal efficiency, fuel, fuel price and specific fuel requirements.

During the past 10 years Sweden has updated its penal code for sexual crimes twice. Despite this few are convicted for the crime of rape in Sweden. As the majority of perpetrators being male, this is a problem concerning women?s rights to respect for their bodies and personal integrity. A possible explanation, and this study?s point of departure is a potential discrepancy between the intention of the law and the interpretation of the same as the Swedish legal system rests on a foundation of legal positivism.

Scania Top Team is a competition where the best mechanics in the world are competing against each other. In 2011, the world final was recorded and this material is now used to see which problem solving strategies these top of the line teams are using to solve the realistic problems assembled in front of them. To help them, the mechanics are allowed to use two of Scanias IT-systems: Scania Multi and Scania Diagnose and Programmer 3. This report consists of two parts. The first part is the development of a method to analyze the recorded material.

Purpose: The purpose of this thesis is to investigate potential associations between usage of the cash flow statement report and time perspective in which companies? acts and set goals. Method: Our approach is quantitative, using empirical data summarized in a statistical procedure. The result is thereafter analysed through the developed analysis model from which conclusion is drawn. Results: We have in the investigation stated that the usage of the cash flow statement report varies depending on the time perspective in which companies? acts.