This paper investigates the internal product costing system in one of the Swedish banks with the purpose to evaluate the quality of its product costs and possible implications on decision making. The study shows that the current system distorts product costs by, among other things, using relative allocation of costs and time and by allocating all costs to individual units of products. We therefore propose an alternative product costing system, which mainly draws on ABC theory but is also adapted to the specific needs of service companies and of the Bank. This proposal is intended as a solution in this particular case and not to be generalized in other contexts. We hope however to add to the understanding of why more complex costing systems, such as the ones based on ABC theory are, according to previous studies, not widely used in practice.

The purpose of this paper is to study how Swedish CFOs perceive that the requirement for companies to issue quarterly reports affect business operations in the company. The fact that it is regulations on the Stockholm Stock Exchange, and not the law, that requires companies to issue quarterly reports makes Sweden unique in Europe. The paper is based on interviews with CFOs from 32 companies quoted on the Stockholm Stock Exchange. The major finding in the study is that a majority of the CFOs perceive that the pressure for short term results, created by quarterly reports, affect their work and the investment decisions made in the company. Also CFOs feel that the market over interprets the information given in quarterly reports.

What are the basic thoughts formulated in the Heraclitean fragments? A cosmology, a philosophy of nature, the idea that all can be reduced to a single substance? There is always a risk that Heraclitus is fitted into a thought pattern he doesn?t belong to, if we ? from our present horizon ? focus on continuity in an attempt to frame his thinking as part of an overall progress, running from the so-called pre-Socratics to Aristotle, in the history of philosophy. If we picture the dawn of Western civilization as an early development of scientific thinking, built on a gradual and continuous growth of knowledge, we will easily go astray as we try to discover the Greek origins of philosophy. Assuming, for example, that the readings of Heraclitus as a natural philosopher have come to a dead end, can we approach the fragments from a different angle?The aim of this paper is not to give a systematized reading of all the remaining fragments of Heraclitus, but neither to necessarily contradict the various interpretations that emphasise how these shattered remains reflect a coherent philosophy.

ADHD has for a long time been perceived as something that affects children and grows away with time. American psychiatric association state that ADHD may appear differently with adolescences and adults than with children. That could lead to misunderstandings and exclusion by adults and adolescences with ADHD at work life amongst other situations. This report investigates that exclusion and tries to find what information that needs to reach certain target groups to prevent it from happen.The works focus is text design, a part of information design, and looks firstly at the factors that make good information material. Then I investigate if there is a need for more information about ADHD within working life and if so what it would contain.

In this essay i present a study on political learning of a minority ethnicity whose political history in the institutional form began in 1993. The ethnicity in question is the Sami?s and in 1993 the Sami Parliament was established. The establishment of the Sami parliament radically changed the preconditions for political work. Sami politics came to be pursued in an organized manner in the form of a public authority and democratically elected units.

The object of this thesis is the foundation of ethics. The question is whether there exists a universal core to ethics consisting of a fundamental ethical principle across cultures. This principle could for example be the so-called Golden Rule, which goes as follows: ?You should do to others what you want them to do to you?. The Golden Rule is to be found in many of the world?s religions and is also reflected in secular society.

This master´s thesis is a comparative study of the importance of eight factors suggested in the literature to be related to the perceived utility of the service Book a librarian (Swe. Boka en bibliotekarie). Disciplinary differences were also analysed. 73 encounters between students and librarians in 11 Swedish academic libraries were studied using a survey. Six factors were significantly related (at the .05 level) to the utility of the service.

Det här är en uppsats som behandlar demokratisynen hos deltagare vid European Social Forum 2008 i Malmö. Syftet med uppsatsen är att undersöka om det finns samband mellan erfarenheter av politiska handlingar, identifiering med den globala rättviserörelsen och synen på hur demokratiska beslut i allmänhet bör fattas. Individer inom den globala rättviserörelsen kan ses som handlande subjekt inom utvecklingen av demokratiska system, då rörelsen formulerar en kritik mot globalisering och odemokratiska beslutsformer och strävar efter att möjliggöra en annan form av globalisering och en annan form av demokrati. Teoretiskt tar undersökningen avstamp i tre idealtypiska demokratiformer: deltagardemokrati, deliberativ demokrati och representativ demokrati, som har tre skilda utgångspunkter när det gäller former för beslutsprocesser. Även politiskt handlande går att skilja åt teoretiskt, i form av kollektivt och individuellt politiskt handlande.

Postnatal depression (PND) is a condition which affects about 8-15% of recent parents. The cause of PND is unknown but several underlying factors have been purposed through different studies. This descriptive literature review aims to illuminate the parent?s situation when the mother is affected with PND. In search of literature, the databases Medline (via PubMed), Academic Search Elite, Cinahl, PsycINFO, PsycARTICLES and SweMed+ were used.

Hofstede constructed a culture dimension called Power Distance, measuring the inequality of Power. Germany and Sweden have relatively similar values according to his world-renowned research. But a series of interviews of Swedish entrepreneurs in Germany shows that these perceive a large difference in inequality of power in the two countries. This essay seeks to explain the difference between these subjective-qualitative experiences and the objective-quantitative data of Hofstedes Power Distance Index. We propose that a combination of differences in communication, exercise and visibility of power and formality influence the way Power Distance is perceived.

With this thesis I have sought to do a critical review on how Islam is perceived and articulated by secondary school students in a school in a larger Swedish city. The aim is to analyse how some secondary students in Sweden talk about Islam, as a religion and as a school subject. To achieve this aim, seven focus group interviews with 36 students aged 15-16 have been conducted. These focus groups have discussed the general picture of Islam depicted by the society, media and through the school. But also how, and in what way that depiction has influenced their personal view of Islam.

In this paper we have studied how young adults read news on the internet. The purpose was to seehow the consumers of news were irritated by the adverts on news sites depending on whichplatform they used, a computer or an portable reading device of the brand Apple iPad. Observationsand surveys were conducted on ten people. The news sites we used for this study were www.SvD.seand www.expressen.se. The result show that a majority experienced that their news consumptionwere irritated by advertising, mostly on Expressen's news site because it wasn't perceived asforeseeable..

Studiens syfte var att validera en modifierad svensk översättningav självskattningsskalan som mäter anhedoni, Snaith-Hamilton PleasureScale. Syftet var också att utforska relationen mellan anhedoni och fatigue,stress, mental trötthet respektive dagtrötthet. Studiens deltagare, 60universitetsstudenter, utgjorde en icke-klinisk grupp som rekryterades medbekvämlighetsurval. Den modifierade svenska översättningen av Snaith-Hamilton Pleasure Scale uppvisade god intern konsistens, samt god konvergentvaliditet vid korrelation med anhedonirelaterade subskalor i Beck DepressionInventory. Vidare uppvisade Snaith-Hamilton Pleasure Scale starkapositiva samband med Fatigue Impact Scale respektive Mental FatigueScale, men inte med The Perceived Stress Scale respektive Epworth SleepinessScale.

Medling vid brott är relativt nytt i Sverige. Internationell forskning inom området har bedrivits i ca 20 år men svensk forskning inom området är begränsad. Från och med januari 2008 blir alla Sveriges kommuner skyldiga att erbjuda medling vid brott i fall då gärningspersonen är under 21 år. Medling vid brott har sitt ursprung i filosofin om reparativ rättvisa, men har som fenomen främst utvecklats utan direkt teoretisk förankring. Det övergripande syftet med denna studie var att skildra tre gärningspersoners erfarenheter av medling vid brott, samt att beskriva de filosofier och teorier som stödjer medling vid brott och presentera de lagar som reglerar metoden.

This is a qualitative case study of young womens? experiences of blogging about One Direction on the social media/microblogging platform Tumblr. The aim of this study was to find out what fan blogging is and why fans blog. We did this by creating an account on Tumblr where we invited young women between the ages of 16?29, who had active fan blogs dedicated to One Direction, to answer an open-ended questionnaire.