This thesis is based on an assignment from a unit within an international group manufacturing industrial products. The purpose of the thesis is to analyze and suggest ways to improve the cost accounting system in use at the unit. The main source of empirical data has been interviews with employees. The theoretical framework is based on a comparison between traditional/standard costing and activity-based costing (ABC). The cost accounting system in use is described in detail and classified as a traditional/standard cost accounting system.

The aimof this study is to contribute furthermore to understand the complexity of theprocess of learning to read and write in an inclusive environment. It focus on the syllableinstead of the phoneme as a unit in this process which is not the most common way ofdoing it. The report is based on a qualitative analysis of this task in pre-school and gradeone at a primary school in a small municipality.In the result, I have found, that the very structured working process and the diagnosticapproach helps the teachers to understand on what level pupils are at. The pupils whostart working this way in pre-school, feel safe knowing what is expecting from them andthey also learn from each other. All pupils in grade one have, before w 45 in autumnterm, very good letter knowledge and have learnt how to read words with two syllableswith a consonant-wovel-structure.

The purpose of this study was to evaluate enantioselective analytical methods by separation of the enantiomers of four drugs (citalopram, zopiclone, tramadol and methylphenidate) and their metabolites. The analyses were performed with HPLC-UV with columns whose stationary phases were based on macrocyclic glycopeptides (Chirobiotic V, V2 and T) and polysaccharides (Lux Cellulose-1, Cellulose-2 and Amylose-2).The Chirobiotic V column showed high selectivity for citalopram and its metabolites. High resolution was obtained using a mobile phase consisting of methanol, acetic acid and ammonia. High selectivity for the enantiomers of zopiclone and its metabolites were obtained on the Cellulose-2 column using a mobile phase consisting of acetonitrile and ammonium acetate buffer.The enantiomers of tramadol were separated with the Amylose-2 column. However, changes in the pressure arose, probably caused by the additive NH4HCO3.

Drain water heat recovery is an uncommon measure in multi-unit residential buildings. There istechnology available for the purpose but the knowing and experience of the heat recovery systems islittle. The purpose of this thesis is to evaluate the future potential of drain water heat recovery inmulti-unit residential buildings.A major part of the multi-unit residential buildings in Sweden were built during modernismen andrekordåren (1940?1975). Many of the buildings have worn out drain and water supply systems andmany are in need of a general refurbishment.

New technological innovations like tablets and smartphones have a taken significant market share on the web and puts new demands on webpages, the user interface and compatibility among different client devices. The full test of a web-based system prior to the publication is often regarded as an important part of the process to create a complete and successful website. This bachelor thesis investigates the possibility to analyze mobile-adapted web sites using a system that first records the visitor's activities and then replays them for an expert analyst to provide valuable information to developers about how their site can be improved.The essay begins with a litterature study on today's most common web development tools and then examines the possibility to apply them during the development of the analysis tool. The work also describes two methods, pair programming and waterfall method used during the project. Three different evaluation methods are presented and one of the models is applied on the finished system.The project results in a web-based analysis tool written mainly in JavaScript using the jQuery library.

This report describes the work of developing a specification of requirements for Waste Heat Recovery Units. The main part of the paper describes how the work with the specification of requirements has been performed. One specific question to be answered is:What are the customer?s demands in case of properties for the Waste Heat Recovery Units and how is that information collected as an order documentation to suit the business area Oil & Gas?The report begins with a description of the assignment and continues with the aim and background. A theoretical part describes the different areas and methods that have been important during the process.

The purpose of this bachelor thesis is to find out how information seeking habits and experiences of people in different generations affects their expectations on information retrieval systems like OPAC. Two OPACs are used, one web-OPAC and one mobile-OPAC. The following questions are asked: how can theories about information seeking behaviors explain why and in which way one seeks information? In which way does information seeking behaviors and habits affect the experience of OPAC? Which differences and/or similarities can be found between the web-OPAC and the mobile-OPAC? How does generational aspects affect experiences and preferences in an information seeking context? The theoretical framework of the thesis is information retrieval with several models about information-seeking/searching needs and behaviors. The empirical data contains interviews with nine people in different generations and protocols about two different OPACs.

Previous studies have shown positive results on the use of music as postoperative pain relief. Quantitative studies have examined the effect of music on rated pain and otherparameters such as anxiety, relaxation and blood-pressure. The purpose of this study was to investigate the expectations and experiences of patients and nurses onimplementing music as postoperative pain relief in an orthopedic unitQualitative design and semi-structured interviews were used to examine expectations and experiences. Five patients and five nurses in the unit were interviewed.Four themes developed during the data-analysis. These themes were ?Expectations on music as postoperative pain relief?, ?Experiences of music as postoperative pain relief?,?Effects of music as postoperative pain relief? and ?Continued implementation of musicas postoperative pain relief?.

The Swedish parliament has decided that Sweden should increase its usage of renewable fuel sources to a level of 50% of the total energy consumption in Sweden by the year 2020. One way to reach that goal may be to increase the usage of stumps as a bio-fuel. In Sweden stump harvesting is possible on about 5-10% of the total harvested area and thus contribute with 1,3 - 2,6 TWh per year. An increase stump harvest doesn't come without its drawbacks for the environment. When harvesting stumps a tracked excavator is used to pry the stumps from the ground and then cut the stumps into smaller pieces.

The aim of this study was to analyse ninth graders self reported screen based activities, sedentary time and musculoskeletal symptoms and pain intensity. The other aim was to examine changes regarding musculoskeletal pain and inactivity between ninth graders from a cross sectional study in year 2004. To meet this aim, following questions were designed: How is the relationship between screen based activities, inactivity, musculoskeletal symptoms, pain intensity and differences between girls and boys? How have musculoskeletal symptoms and screen time changed since year 2004?Method: The method used for this study was a quantitative method. The research was carried out using a questionnaire that was answered by pupils from 11 schools from all over Sweden.

Studies of modern communication media such as Cell Phones and so called Instant Messengers are popular today. This study focused on these modern techniques, focused on parents as a target group and on what is important for them in everyday communication.By exploratory using three focus groups it became clear that the children, and the link to them was the absolute most important thing for the parents. It became clear that this link to a great extent today exists through the mobile phone.In a following study a Mobile Instant Messenger called My Friends was introduced. It was used by two families during two weeks to see how it would change the communication within the family. The focus was to see how problems with availability were handled, it turned out that:My friends had a more obvious way of indicating availability than the Cell Phone had.

The application of the LSS law and how the public organization (Municipality of Hudiksvall) later had to reform their organization to fit the new demands is the foundation to this master's thesis. An internal evaluation was performed due to this reorganisation process within the social care department (LSS unit). The aim was to investigate and evaluate if the reorganization resulted in a better working environment and if the work load (distribution of work) became more evenly divided between the different unit managing directors. The primary empirical information to this master's thesis is collected from that evaluation report. The main aim of this master?s thesis is to answer if the organisational choice between specialised or de-specialised working tasks has an effect (experienced and measured) on the level of stress among the unit managing directors.

Mobilapplikationer till de datorliknande mobiltelefonerna kallade Smartphones är i dagsläget en expanderande marknad. Att utveckla en bra mobilapplikation ställer dock höga krav på utvecklaren. I den här rapporten genomförs en litteraturstudie för att ta fram en Utvecklingsprocess för utveckling av en business-to-businessinriktad mobilapplikation. Syftet med Utvecklingsprocessen är att den ska kunna användas som ett hjälpmedel under utvecklandet. Processen riktar sig framförallt till studenter och företag som inte har någon erfarenhet av att utveckla business-to-businessinriktade mobilapplikationer.Denna process tillämpas sedan praktiskt genom att ta fram en idé till en applikation.

Background: Home health care means that patients receive care in their home. Äldrevårdsenheten in Uppsala County treats people, over 65 years, in the patient's home and because of the fact that the quality of care from the patient´s perspective not have been studied previously, this study as part of the quality control of the business.Aim: The aim of this study was to investigate how patients, and family members, who receive care within the Äldrevårdsenheten in Uppsala County experiencing the care provided in the home.Method: Interview study with qualitative analysis.Results: Patients who are cared for within the Elderly Care Unit in Uppsala County Council has a positive experience of home care. Being cared for in the home creates a sense of security and calm in the patients rather than the stress and fear of long waits in the emergency department and planning advice from medical appointments . In contrast, perceived lack of physicians in home care and accessibility to health care staff.Conclusion: In general, patients in the Elderly Care Unit in Uppsala County Council very pleased with the opportunity to the treatment they received at home. However, there are some weaknesses that need improvement. .

Kommunikation förutsätter att vi har förmågan att förmedla ett budskap och förmågan att uppfatta ett budskap från andra och därmed får språket en stor betydelse för utveckling och lärande i skolan. Barn med språkstörning har svårt att göra sig förstådda via språklig kommunikation och på motsvarande sätt har de svårt att förstå. I tidigare studier görs jämförelser mellan olika förskolor och specialförskolor för barn med språkstörning. Denna studie fokuserar på skoltid för barn med språkstörning.Syftet med studien är att beskriva några stödpersoners syn på faktorer som styr placering av barn med språkstörning i olika undervisningsformer. Empirin består av fem semistrukturerade intervjuer.