This thesis analyses the cost accounting system KPP and its use within the Swedish health care. KPP is designed to calculate and assign health care costs to individual patients. This would facilitate evaluations and comparisons of the costs for certain diagnosis, patient groups or clinics with a different mix of diagnosis. The study investigates the following questions: 1. Does the KPP-model theoretically work as a cost accounting tool for health care purposes? 2.

This paper?s purpose is to examine a Swedish missionary activity from a human rights perspective. As a scope I have chosen the Swedish evangelical mission to Congo-Brazzaville, from its establishment in 1909 to the congolese church's self-determination in 1961. I consider certain elements of the missionary activity that affect human rights, to discover wether the activity was in order with modern day human rights standards or not. During these years, Congo was part of the French colony Equatorial Africa, so the missionaries? part in the colonial discourse is taken into consideration.

The intention of this study is to find out how the female celebrity is portrayed in women?s magazines directed at women of different age groups. The magazines that I have chosen to analyse are Frida, Veckorevyn and Damernas Värld. My aim is to find out what kind of celebrity appears in the magazines in terms of occupation and topics in the articles. Furthermore, the aim is also to determine whether the celebrity is portrayed in a different or similar way depending on the target group.

As a hibernating species, the brown bear spend most of the winter months in a den as astrategy to avoid unfavorable conditions. The denning period is a vulnerable time for bears,making them unable to flee disturbances without losing valuable amounts of energy. Brownbears' wariness of humans and avoidance of anthropogenic disturbance often steer denningbears away from human infrastructure, and bears thereby avoid possible disturbance and itsassociated energetic costs. This study was carried out to test the hypothesis that bearsdenning closer to infrastructure select more covered den sites to compensate for the closedistance. Dens from 32 individuals were visited and analyzed in terms of sighting distance(a measurement for den horizontal cover) and habitat ruggedness, in relation to distances toinfrastructure.

This paper aims to give a comprehensive view in which extent Swedish legislation concerning trafficking in human beings (Brottsbalken 4 kap. 1a §) is efficient. Qualitative interviews have been carried out with professionals within the judicial system in order to comprehend various aspects of efficiency relating to legislative validation of trafficking regarded human beings. Consent, coercion and control brings up miscellaneous issues. Personal observations by authorized people within the area was therefore viewed and found to be highly essential.

Aim: The analysis model was introduced after several audit-scandals in order to enhance the confidence in the auditors? independence. Our purpose with this essay is to find out if the auditors experience that the stakeholders? confidence in their review of the financial information has increased as a result of the analysis model. We also strive to describe the function of the analysis model in order to give the reader a deeper understanding in this subject.Method: The scientific approch we have used in this essay is a qualitative survey method, in order to find out the auditors opinion and attitude regarding the analysis model and whether the stakeholders? confidence in the financial information has increased as a result of its introduction.

Antropologer anställs idag av amerikanska försvarsmakten inom Human Terrain System. Denna enhet skall med sin expertiskunskap leverera socio-kulturell data till militära beslutsfattare på högre nivåer. Detta har i USA vållat stor debatt, främst vad gäller den vetenskapsetiska aspekten av projektet. Kritiker till HTS menar att det strider emot vetenskapsetiska riktlinjer och god vetenskaplig sed att bedriva forskning på människor där risk föreligger att de kan komma till skada. Syftet bakom uppsatsen är att kartlägga debatten för att se hur denna har förts mellan debattörerna.Debatten har analyserats utifrån artiklar, internetmaterial, samt litterära källor.

Construction and maintenance of forest truck roads are a necessary element of industrial forestry. Payment for contracting services in this context can be done according to a number of payment models. This study will focus on the methods and consequences associated with a change of Holmen Skog?s payment model from per hour to per metric ton for ballast hauling. The aim of this study is to improve the economic efficiency of Holmen Skog?s ballast hauling in construction and maintenance of forest truck roads. This is done by formulating and evaluating a proposal for a payment model based on crowns per ton.

In the pulp industry, digesters are used to disolve lignin in wood chips. The concentration of lignin is measured and is called the Kappa number. In this thesis, the question of whether an online Kappa sensor, taking samples from the mid-phase of the digester, is useful or not is analyzed. For the samples to be useful, there has to be a relationship between the measured Kappa at the mid- phase and the measured Kappa in the blowpipe at the bottom of the digester. An ARX model of the lower part of the digester has been estimated.

Human-animal interaction is suggested to be a main feature within livestock production. The quality of handling, for instance, appears to be greatly depending on the attitudes and behaviour of the stock people. Various studies have been conducted on relationships between human and animals, but few have looked upon differences in human-animal interaction and attitudes between countries. Two countries often discussed in livestock production are The Netherlands and Sweden. It would be of interest to compare these two countries to find out whether (assumed) differences are reflected in the attitudes between animal handlers.

Large companies in today?s business environment are to a great extent depending on their credit score by rating institutes like Moody?s and Standard & Poor?s. There is however indications that these big institutes are not always rating companies accurately. This is why this thesis aims at developing a new credit rating model, CRITA-Score, with the objective of determining a company?s financial health more accurately.

The aim of this study was to develop a simple model for calculating stock costs for bio fuel at Billerud Karlsborg and subsequently recommending a suitable stock level of bio fuel. The stock components considered in the model are GROT (branches and tops), bark, dry wood chips, raw wood chips from barking and sawdust. The calculations are based on a probability distribution of historical deviations between ordered and delivered volumes. The model presents two different ways to manage the supply in case of irregular deliveries. The first way is to stock enough volume to cover the deviations and the second way is to compensate with a quick purchase from the spot market (at extra high purchase prices).

Nordic Marine Sauna AB has, since 2005, designed, manufactured and sold floating saunas. Theproduct are characterised by a well thought thru and appealing design and its high quality. Thecompany is now intending to open a new business area by starting a subsidiary, NordicSubmarine Sauna AB, which will design submerged saunas. The expected customers are leisureand conference centres as well as customers that seek an experience out of the ordinary.Due to the products technical complexity a master thesis was adverted. The task was to do aninvestigation whether such a product is technically viable.The job involved research of existing products and constructions material as well as designingthe product with CAD and FEM-programs.

This report aims to study the condominium prices in central Stockholm and the factors thataffect these prices. A linear regression model was set up and data about relevant covariatessuch as floor area, mortgage rates and where the condominium is situated were gathered toassess if and how they influence the price. The raw data was processed and enhanced to gain asmuch relevant information as possible to the model. To determine the covariates? influence onthe final price, regressions were ran and various tests were performed on the output data.

Does the country people live in affect the probability of them experiencing happiness? Can a country variable in an ordinal regression model be affected when microeconomic and macroeconomic factors are added to the model? The possible outcomes are either that the country variable affects less when the additional predictors are added to the model, or that they stay the same. The micro data is collected from the European Social Survey database, the macro data is collected from the World Bank. The country variable becomes less substantial when additional variables are added to the model. The variable with the most influence over expected happiness apart from the country variable is whether the individual often socializes with friends or not.