Recent studies show that manufacturing companies to a larger extent use historical cost accounting in their internal accounts, at the expense of calculated costs. The explanation behind this is claimed to be that firms are subject to careful scrutiny by the stock market. Consequently, top management stresses the need of evaluating all parts of the firm from external accounting. However, lower management levels express a general concern that the incentive to invest in machines will decrease. This master thesis aims to investigate whether or not there is an objective reason behind this concern.

Septic tenosynovitis involving the digital sheath is a relatively common problem in the horse and the prognosis has been considered as poor. However, there are only few studies confirming this. The purpose of this study is to increase the knowledge about the prognosis for septic tenosynovitis in the digital sheath. The literature indicates that half or a bit more than half of the treated horses will return to previous use. The recommended treatment is debridement of the wound, lavage and sometimes application of drains and broadspectrum antibiotics. The prognosis is considered as worse when the infection is established.

This paper is about finding out why minors are visiting pubs, and what it is that determines which pubs they opt to visit. To catch this, a qualitative approach is applied, specifically Fo-cus group interviews. There are interviews with a total of 10 informants. The informants come from two different schools in Gothenburg. There are six boys and four girls.

In this thesis we have examined if some young people's identity is influenced by television programs. We chose to illustrate this from a gender perspective and have made use of social construction theory. We did group interviews with 13 youngsters, in three groups, to find out how much insight they had in what they watch, if they believe that they are affected and how they believe that gender roles in television programs often look. Our questions are: Does young people's identity take influence of the TV program? How? Creates a social construction of gender in the television programs that young people are watching? Is there awareness among young people on what they watch and how is this in this case out? Important to emphasize is that our results are not necessarily representative of youngsters in general when we only had the opportunity to interview a few.

The project is a practical and theoretical test of IP telephony with Skype in order to form a base for a comparison between IP-Telephony with Skype and the Public Switched Telephony Network (PSTN). PSTN is the common standard that most of us use for telephony today. The objective for the study is to simplify the choice between PSTN and IP-Telephony for the Swedish private customer user group. The project is supposed to answer the following questions. - How easy is it to start using IP-telephony with Skype? - How is the quality of IP-telephony compared to PSTN? - Are all services provided by PSTN available and accessible using the IP-solution? - How are the usability and the availability of support with IP telephony? - Is IP-telephony a cheaper solution and in that case under which circumstances? Within the project a collection of practical and theoretical tests have been performed to be able to form an opinion on the IP-solution in the following areas, installation, function, quality, usability, costs, accessibility and security.

The purpose of this study is, on one hand, to obtain an understanding of how children in municipal music- and culture schools choose instruments and what forms of recruitment methods they are subjected to, and on the other hand, how you can make them continue to play once they have begun.To acquire this information, I have interviewed five music teachers and two principals at municipal music- and culture schools in Värmland. The questions treated, among other things, what affects children?s instrument preferences, recruitment methods and what you can do to keep interest for the chosen instrument alive.The result of the study shows some apparent tendencies. Even though some of the instruments have trouble recruiting students and other instruments have trouble keeping them, the old methods, which obviously do not work in a satisfactory manner, are still being used. Instead, increased commitment at the occasion of recruitment, more group teaching which strengthens the social bonds through role models and a will to have the courage to change the organization when it does not work, is required..

Projektet har syftat till att formge en ny och modern handtagsserie för Orthex Group med anledning av att dagens handtagsserie har blivit utdaterad.Inom Orthex Group ingår varumärket Gastromax och det är även där handtaget ska ingå. Som handtagsserie i Gastromax riktar den sig till dessa användare. Gastromax vänder sig främst till konsumenter som är intresserade av matlagning och som väljer redskap med omsorg.I den första delen av projektet har de tre faserna ur projektmetodik genomförts; utredning, planering och genomförande.I den andra delen genomfördes projektmetodikens tre faser; analys, kreativ fas och presentation.Efter att olika typer av handtag studerats i användarstudier, marknadsanalyser, funktionsanalyser och greppanalyser, skissades de första förslagen fram.Dessa förslag tillverkades och testades i användartest 1. Efteranvändartestet analyserades resultatet och nya förfinandetestmodeller tillverkades inför användartest 2. Resultaten från användartest 2 analyserades och ledde fram till slutresultatet; dvs.

International Marine Group, IMG AB, was established in year 2000, and became the parent company of the three sister companies, Momec AB, Isolamin AB and Premec AB. The IMG ? group supplies complete marine/offshore interior accommodation and tailor-made system supplies to the Building/Industrial sector. With a starting point to develop IMG AB?s logistic and distribution the company has decided to survey the present logistic at their subsidiaries, mainly concentrated on the goods for delivery.

This study deals with one of the most discussed work environmental issues in the modern society of Sweden today - work related stress, its causes and how stress can affect people in their working situation. Our study is based on a questionnaire among aid handling officers in two municipalities of the middle of Sweden, and two interviews with their directors. We found that aid handling officers has a complex occupational role. We also found that the officers in these two municipalities experiences about the same level of stress.Further in the study, we will deal with whatever could be the cause of the stressful situation, using the demand/control model of Karasek and Theorell. The result shows that despite the similarity of the stress experience, the cause was shown to be different.

Different reports imply that the Roma are an excluded group in numerous areas of both Sweden and Europe. Efforts have been done through the centuries without given intentional results. The past 12 years as a Swedish national minority have not diminished the gap between the Roma and the majority society. How does Sweden create and operate its minority policy especially towards the Roma? We have studied international and national minority policy to see how it is described and implemented in the municipality work.

We consider the meaning of leisure time for the human linguistic and cultural development of great meaning, in particular association with bilingual. We are both bilingual and have had the privilege to use and develop our knowledge likewise our experience during our education.The purpose with our school essay is to investigate what the youth tell us about their bilingual development outside School time. Our target group is Albanian-/Swedish speakers from upper secondary youth. Based on our own experience we know that upper secondary School contributes to an increasing awareness about themself and their own language and identity.In our empirical study, have we used qualitative strategy and build our interview guide on the basis of the semi structural method. Furthermore we have carried out two different group interviews which consisted each between 6-7 interviewees.

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.

Afasi medför en språklig och kommunikativ begränsning för personer med afasi vid samspel med andra individer. Syftet med föreliggande studie är att undersöka interaktion mellan personer med afasi, samt mellan afasigruppsledare och deltagare i en afasigrupp under behandlingssituationer. Tre afasigrupper, med sammanlagt elva afasigruppsdeltagare och fyra afasigruppsledare deltog i föreliggande studie. Datainsamling skedde via videoupptagning samt ljudinspelning. Det insamlade materialet transkriberades och analyserades enligt samtalsanalytiska principer.

Att beskriva erfarenheter av aktivitetsutförande för personer med whiplashskada och om aktivitetsutförandet påverkar deras livstillfredsställelse. En enkätstudie som genomfördes med personer som drabbats av en whiplashskada och som var medlemmar i personskadeförbundet RTP vid tillfället för studien. I studien användes två instrument som sattes ihop till ett frågeformulär. I det första instrumentet Occupational gaps Questionnaire berörs aktiviteter i områdena boende, fritid, arbete samt det sociala livet. I det andra instrumentet LiSat-11 berörs områdesspecifik livstillfredsställelse.

The purpose of this thesis is to examine how municipal archivists/records managers seek and use information in their daily worklife. Two mayor questions were addressed:1. What information resources and information channels do the respondents use in their daily worklife and which functions do these fulfil?2. How do the respondents experience their information seeking in relation to the work role and the tasks in the municipal organisation?A qualitative method with interviews was used.