In today?s ever-evolving society the use of cash is replaced by digital services in the banking sector. Some local banks restrict manual cash handling while others remove it completely. This essay examines how management accounting is affected by restricted cash handling. The theory clarifies that management accounting strategies create guidelines and provides specific framework for employees and managers in the organization.

This final thesis was performed at Ericsson in Gävle between April and June of 2008. Ericsson is a world leading manufacturer of radio base stations (RBS), which handles mobile phone traffic with 2G and 3G technology. The main purpose of this study is to examine if two different types of products (RBS and site material) should have different terms and conditions, today the terms and conditions are the same for both types. During the course of our study we have tried to think of the terms reliability, validity and generalization. The intention in doing that was to keep the thesis at a high academic level. To name an example of this we have tried to keep our minds at an objective level during the interviews and informal conversations.

This essay is about the asylum and immigration politics within the EU. Due to the heavy criticism the EU has been exposed to from among others different kind of human rights organizations I have become interested to find out what kind of asylum and migration politics right now is being formed by the member states of the union. Thus the purpose is also to see if the EU is creating a policy within this area that intends to live up to the human rights obligations.My overall research question is:Which ideas characterize the asylum and immigration politics within the EU?The theoretical perspectives of universalism and particularism are used as two analytical tools in order to understand the phenomenon I am investigating and to identify its characterizing ideas. In my essay universalism and particularism are used as opposite ideal types.

The aim of this study was to understand how evaluations are implemented and used in procured nursing homes for elderly. Our methodological approach consisted of a single-case study research. The case in this study was Växjö municipality. Three procured nursing homes for elderly were chosen in the municipality as examples of implementation and use of evaluation. The method for retrieving empirical data and the analyzing of it was based on triangulation.

The aim of our study has been to see how DIK-forum represents the occupational groups that are represented in the frames of the trade journal. We have, to find out the phenomenon, done a content analysis by looking into 18 numbers of DIK-forum from year 2006 and 2007. The 18 strategically chosen journals was enough to give us a statistic result that we later on could generalize over those two years of DIK-forum. Totally there were 818 articles, news items and vacant advertisements that made the central point of this study. By these materials have we studied the representation of the occupational groups to find out if there were any over- and/or under represented groups, and also if the publications of the material were directed to the students or to the occupational groups in these trade journals.In our study the results shows that the trade journal DIK-forum does not represent all the occupational groups at the same level.

Aim: The aim was to investigate and describe, how students on high school level in Kronoberg county self rated their health with relation to irritation, nervousness/anxiety insomnia and gender. An additional aim was to investigate if there are differences between students born in Sweden by Swedish parents, students born in Sweden by foreign-born parents and foreign-born students. Methods: A quantitative method was used to analyse data gathered from students (n=1936) on high school level in 2006. All statistical analyses were made with help of SPSS V-12. Finding: The findings showed that most of the students self rated their health as ?good?, however migrant students self rated their health as ?not so good? and they had more problems with insomnia. The overall findings showed gender differences. Particularly, foreign-born girls self rated their health as ?not so good? and reported more problems with insomnia. There was no divergence between the groups regarding irritation, nervousness/anxiety. Conclusion: School nurses and health workers must have deep knowledge about differences in gender, self- rated health and insomnia when they work with public health.

The purpose of this study was to examine whether there was any connection between coping strategies; emotional and cognitive strategy and perceived level of stress among primary school teachers in primary and middle school. It was also investigated whether there was a difference between full-time and part-time employees and perceived level of stress. As a theoretical background Lazarus' transaction theory of stress was used as an explanation of mental stress, Lazarus coping strategies for stress and Karasek?s and Theorell?s model of psychosocial work environment was used to explain unhealthy at work. To measure coping we used Coping inventory resources and to measure the stress we used Percieved stress scale.

In Sweden there is an integration policy and a policy for national minorities. The integration policy aims to integrate newly arrived immigrants (nyanlända invandrare), whereas the minority policy aims to maintain and strengthen the rights of the national minorities. The national minorities are though, at times, included into the integration policy, even though they hold a minority status in Sweden. This paper aims to, through discourse analysis, investigate the research question: ?how is the content of integration referred to, when it is related to immigrants, contra when it is related to national minorities?.

This thesis strives to demonstrate my increasingly phenomenological approach to musical composition in relation to the extensive body of musical works connected in different ways to the poetry collection ORDER by the Swedish author and play-wright Lars Norén. The hand, the touch, the voice, the space (environment) and its philosophical implications are scrutinised from a poetic perspective (my poetics). The question of language (the word), the sign (text), sound/noise/music and its immanent bodily qualities are focused and questioned in my own work as well as in primarily two case studies of the music of Pierluigi Billone (1960-) and Morton Feldman (1926-1987).The text reflects the emancipatory process my music has undergone the last 4- 5 years: moving away from language and text (representation) to body and sound, although preserving and nurturing the extended idea of the sign (as signification of sound and body) as a possible embodied vehicle in my composing and artistic thinking.The reader is invited through the extensive use of sketches and work methods to witness and follow this process as a manifestation of the ?doing? rather than the presentation or construction of an analysis in an academic sense.The thesis offers no solution and it fails to encapsulate all of the so-called ORDER-MUSIC (the music that is connected with Norén's collection of poetry) Instead it proposes a possible way of ?opening? the process to a basically phenomenological methodology inside the musical field of score based chamber music..

The aim of this study was to find relations between parents background and education ina wider sense and their children's success in school. The study also includes genusdifferentiations, the family profile and residential areas influence on children's ability anddetermination to study.The study confirmed earlier research that children's success in school is to some extentdependant on their parents education. At the same time it was shown that in most casesthe children reached higher level of education than their parents ? also when they werepoorly educated or had emigrated from a country with big cultural differences. It was alsoevident that children with at least one Swedish parent (and presumably Swedish as theirmother tongue) reached higher educational levels than other children.Children from single parent families often stopped their school carrier after the 9-yearcompulsory class while children of dual parent families more often continued to university.In general, girls were more affluent in school than the boys.

Bakgrund: Tinnitus och ljudkänslighet är symptom som tycks öka bland ungdomar. En förklaring kan vara att ungdomar tillbringar allt mer och längre tid i bullriga miljöer utan att använda hörselskydd. Syfte: Syftet med studien är att jämföra gymnasieungdomars attityder till stark musik i relation till olika självupplevda hörselsymptom samt med avseende på variablerna norm, risktagande och riskmedvetenhet.Metod: Enkätstudie på 281 gymnasieungdomar i åldrarna 15-19 år, om deras attityder till stark musik. Enkäten bygger bl.a. på frågor och påståenden från Youth Attitude to Noise Scale, Health Belief Model och Theory of Planned Behavior.Resultat: Personer med permanent tinnitus hade mer negativa attityder till stark musik än de som inte hade det.

The objective of this thesis was to develop a method for the planning of road upgrading at Holmen Skog, a Swedish forest company. A critical issue for creating such plans is to identify roads that are suitable to upgrade to a standard that can handle heavy traffic during spring thaw, since spring thaw is a bottle neck for transporting timber. The method was tested in a case study at a district. The work consisted of two parts. The first was to retrieve and prepare geographical data for the roads.

Aim and question at issue: The aim of this study is to compare the motivation to participate in the course Idrott och hälsa A between students studying vocational and further education preparatory programs at upper secondary school.What level of motivation do the students of the two programs have towards participation in the course Idrott och hälsa A.What kind of motivational factors are important for students in the two programs concerning participation in the course Idrott och hälsa A According to the students of the two programs, what type of motivational factors would increase the motivation to participate in the course Idrott och hälsa A. Method: A quantitative study has been carried out using a questionnaire. Thirteen randomly chosen upper secondary school classes were included in the county of Stockholm, 7 of them in the vocational program and 6 of them in the further education preparatory program. The questionnaire was filled out by 278 students, 120 in the vocational program and 158 in the higher education preparatory program. The response frequency for the study was 92 %.Results: The results of this study show that the majority (77%) of all students in the population are highly motivated to participate in the course Idrott och hälsa A.

During spring 2005 I, Hanna Brogård, undertook my bachelor degree project in furniture design. The supervisors were Glenn Henningsson at Njudex in Vrigstad and Leó Jóhannson, teacher and examiner at Carl Malmsten CTD in Stockholm.The project was based on three elements:Design concept for upholstered furnitureCooperate together with a sofa producer for professional supervision and to learn more about industrial production and upholstery techniqueLearn more about furniture history of styleI contacted a sofa producer called Njudex, in the province of Småland, who became my work partner during this project. Eclecticism is the name of the furniture styles that became popular during the mid-nineteenth century. It develops from a new, rich society class arisen from industry and trade. The trend is based on the escape from reality to dreams of foreign countries, past centuries and nature.

Sweden became a member of the European Union in 1995. Consequently Sweden became obligated to implement the Working Time Directive 2003/88/EC (formerly termed 93/104/EC). At that time Sweden considered that their legislation already gave their employees as high level of protection as the directive prescribed. Instead they decided upon an adjustment of the collective agreements concerning working time. A particular EC-restriction was incorporated in the Working Hours Act (SFS 1982:673).