The purpose of this thesis is to analyse and propose improvements to the cost accounting system in use at an airline operating on the Swedish market. The choice of study object is based on the airline?s desire to have its cost accounting system evaluated. During the analysis we have identified a number of points where the current cost accounting system does not correspond to its intended purpose. These points include significant groups of costs not being considered in the current system, potential over capacity is not visible and logic connections between distribution keys and the use of resources are sometimes lacking.

Denna studie redovisar den frivilliga information som svenska VD och koncernchefer tar upp i VD orden i sina årsredovisningar. Syftet är att analysera var Sveriges redovisningsutveckling är på väg, genom att bland annat ställa de svenska VD orden i jämförelse med utvecklingen av öppenhet i årsredovisningar inom detta område i framför allt USA och Storbritannien. De undersökta VD orden kommer från årsredovisningarna hos de 18 svenska börsnoterade företag med högst värde på sin aktieomsättning år 2005. Eftersom det fortfarande inte finns någon fullständig teori inom detta område har ett induktivt förhållningssätt använts. De metodologiska val som gjorts är inspirerade av det som Glaser och Strauss (1967) kallar för grounded theory..

Today 70 percent of the people residing in nursing homes are undernourished. One way to avoid that an individual is affected by malnutrition it is a necessity that the meals is customized after special needs current among other things as energy and protein. Food record is a method that can be used to examine and evaluate if an individual is getting sufficient nutrition and energy to cover the daily needs. For those suffering from malnutrition it is recommended to eat energy and protein enriched diet.AimsThe aim is to compare the intake of energy and macronutrients in a group of elderly people living in a nursing home in southern Sweden before and after the introduction of an energy and protein enriched diet based on newly developed recipes.MethodsFood record was made during four days. Food record means that everything that is consumed by an individual is noted precisely.

Background: Within palliative care setting persons with terminal illness is cared for. The aim of the care is to enhance the quality of life for the patient through a holistic approach. The disease can lead to major suffering and require the person to handle the situation. If the person´s ability and capacity to do so is insufficient the identity may be perceived as threatened and quality of life diminished. Self-care can help a person to cope with loss of identity, enhance independence and improve quality of life.Aim: The aim of this study is to explore self-care strategies of patients within palliative care setting.

Begreppet akut coronart syndrom (ACS) används för tillstånd som orsakar syrebrist i hjärtmuskeln genom förträngning av kranskärlen. I Sverige sker ca 42 % av alla dödsfall hos både kvinnor och män till följd av hjärtkärlsjukdom. Riskfaktorer utgörs av kön, ålder och ärftlighet samt relateras till livsstils faktorer såsom rökning, förhöjda blodfetter, hypertoni, diabetes, stress och låg fysisk aktivitet. För personen som insjuknar i en hjärtinfarkt kan upplevelsen innebära en kris och sjuksköterskan har en central roll som rådgivare och vägledare för patienter under deras sjukhusvistelse och i eftervården. Syfte med denna litteratursammanställning var att beskriva sjuksköterskans omvårdnadsåtgärder som kan stödja patienter med ACS. Studien utgörs av en systematisk litteraturssammanställning och resulterade i sex kvalitativa och fem kvantitativa vetenskapliga artiklar. Resultatet belyser två teman som betydelsefulla omvårdnadsåtgärder sjuksköterskan kan stödja patienter med vid ACS. Dessa teman presenteras som information/utbildning och skapande av relationen mellan sjuksköterska och patient.

When the population is getting older, the need for complex care and nursing interventions in elderly care increases. To create a holistic view of the elder and their life situation, interprofessional team collaboration is often desirable and necessary. Teamwork is often described in positive terms, but previous research has shown that this work method is complicated and requires constant reflection and development. The purpose of this study was to investigate how elderly care teamwork is formed in the interaction between representatives of different professionals. To accomplish this purpose, we have studied how the team members define a well-functioning teamwork and difficulties, and how consensus is achieved in the team.

I denna uppsats presenteras och diskuteras Virginia Woolfs förstavågs- feminism genom en analys av The Voyage Out, Mrs Dalloway och A Room of One's Own. Analysen sker genom en närläsning av texterna, men även tidigare gjorda analyser används. Woolfs texter sätts här i relation till det tidiga 1900-talets patriarkala engelska samhälle, suffragettrörelsen men även Woolfs litterära- och yrkesmässiga liv är av betydelse. Resultatet blir en kvalitativ läsning där fokus ligger på tidig feminism och Woolfs kamp för kvinnans rätt till ett självständigt liv..

Previous research on Twitter use among nonprofit organizations has been centered on the US, thisessay Nonprofits on Twitter: a content analysis of Swedish nonprofits working for gender equalityseeks to expand that research to include nonprofit organizations operating in Sweden. By studying tenSwedish nonprofits all working to achieve gender equality this study can begin filling a gap in theexisting research. Focusing on both what kind of messages the organizations publish, and what kind ofmessages engage the organizations? followers. This is achieved by quantitative content analysis:categorizing messages into the categories Information, Community and Action, and measuring whichof these categories got the most shares, comments and likes.

This report is produced with Nätraälven forest owner association. This forest owner association has been going through some changes the last years and therefore wanted to investigate what the members thought about the development. The main purpose of the study was to gain knowledge about the attitude of the members. The study was made with a questionnaire that was purposed to investigate the member?s opinion on their own cultivation and the view on Nätraälven as an organization. The questionnaire was sent to 110 members.

Previous research on Twitter use among nonprofit organizations has been centered on the US, thisessay Nonprofits on Twitter: a content analysis of Swedish nonprofits working for gender equalityseeks to expand that research to include nonprofit organizations operating in Sweden. By studying tenSwedish nonprofits all working to achieve gender equality this study can begin filling a gap in theexisting research. Focusing on both what kind of messages the organizations publish, and what kind ofmessages engage the organizations? followers. This is achieved by quantitative content analysis:categorizing messages into the categories Information, Community and Action, and measuring whichof these categories got the most shares, comments and likes.

The purpose of this thesis is to examine how investments are justified in the Swedish data center industry, with a focus on cooling equipment. This is achieved through semi-structured interviews with 20 different interviewees. These interviewees represent different facets of the industry and facilitate an understanding of which factors, such as: investment costs, operating costs, reliability, environmental impact and the influence of external and internal actors, come into play and to which degree they impact the investment decision-making process. The results show that primarily low operating cost in the form of low energy consumption is the driving factor when it comes to the procurement of new equipment. A lower environmental impact is a positive side-effect of lower energy consumption.

The essential thing about breaks has been in relation to time, body, movement, force and room during my examination. Through conversations high-school students from two schools have taken part in this study. The examination is based on conversations with the students and has focused on students? experiences of breaks, and is also carried through by the method of phenomenology. The results of my studie show that students - during their breaks - experience a feeling of allways heading for something and also that time seem to exist in three levels: filled time, non-filled time and flow regarding of time.

Previous research on Twitter use among nonprofit organizations has been centered on the US, thisessay Nonprofits on Twitter: a content analysis of Swedish nonprofits working for gender equalityseeks to expand that research to include nonprofit organizations operating in Sweden. By studying tenSwedish nonprofits all working to achieve gender equality this study can begin filling a gap in theexisting research. Focusing on both what kind of messages the organizations publish, and what kind ofmessages engage the organizations? followers. This is achieved by quantitative content analysis:categorizing messages into the categories Information, Community and Action, and measuring whichof these categories got the most shares, comments and likes.

This study is based on a statistical analysis of fundamental key ratios on the Stockholm Stock Exchange during the period 2004-2012. In total 35 financial ratios of 90 companies were tested, ultimately five ratios remained within the 5% significance level. These ratios were ROA, P/B, Total Yield, EV/EBIT and Operating Margin. A custom made investment model was created based on the purpose to achieve a risk-adjusted excess return. The results in general did not show any significant difference in return between the model's portfolio and index.

Föreliggande systematiska litteraturstudie syftade till att samla information och söka evidens för bröstcancerdrabbade kvinnors omvårdnadsbehov från sjuksköterskans i form av stöd för psykiska, sociala eller informativa behov. Sexton vetenskapliga artiklar valdes ut via databasen CINAHL (Cumulative Index to Nursing and Allied Health Literature) och fulltextdatabasen ELIN (Elecronic Library Information Navigator) för vidare granskning. Till sökningen användes sökorden breast*, cancer*, nurs* och support. Alla utvalda artiklar som härrör till syftet kvalitetsbedömdes genom på förhand bestämda granskningskriterier från modifierade förlagor efter Forsberg och Wengström (2003) och Willman, Bahtsevani och Stoltz (2007). Av resultatet framkom det att det fanns stark evidens för att kvinnor med bröstcancer har ett omvårdnadsbehov av socialt stöd, psykiskt stöd och även av information av sjuksköterskan.