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.

One important issue faced by companies is to secure their information and resources from intrusions. For accessing a resource almost every system uses the approach of assigning a unique username and a password to all legitimate users. This approach has a major drawback. If an intruder gets the above information then he can become a big threat for the company and its resources. To strengthen the computer security there are several biometric methods for identity verification which are based on the human body?s unique characteristics and behavior including fingerprints, face recognition, retina scan and signatures.

The main aim of this thesis is to investigate the implications and dynamics behind consistency between individual resource allocation decisions and corporate strategy concept. The telecom industry, a high-velocity environment going through an extensive deregulation process, is put under the magnifying glass. Japanese telecom giant NTT Group is compared to its German counterpart Deutsche Telekom. Potential antecedent factors in the strategic decision-making process to consistency are studied. It is also examined whether there is a direct interplay between consistency and economic performance.

The aim of this paper is to find an algorithm to establish and maintain a virtual enclosure around a mobile unit. The area may take any form and should be scalable up to and including national borders. The enclosure is managed on the mobile unit. The target system is Android. Smartphones, tablets and more recently, cameras is examples of mobile units.

Property companies? results are affected by unrealized changes in value of properties. Since market values are never completely reliable there is always a risk with revaluation with property´s value. The fair value is determined only when a sale is completed. The paper studies how well the Swedish listed property companies reported under the accounting standard, IAS 40.

Purpose of this study is to investigate whether BBIC had an effect on the interaction between social services and schools. To find this out, a comparative study carried out between two municipalities in southern Sweden who has worked with the BBIC system different lengths of time. The empirical data is based on six qualitative interviews with heads of unit in social services, principals in secondary schools, and social workers who work with children- and youth investigations. The theoretical framework consists of Bronfenbrenners Ecology model, systems theory as organizational theory and the theory of autopoiesis, and Danermark model of collaboration. The results of the survey show that respondents do not find that their inter-organizational collaboration has been significantly affected by the implementation of BBIC, but that BBIC provides a good basis for collaboration due to the logic and structure of the system..

This study intends to illuminate women?s experiences of their own self-harm. Self-harm is mostly associated with women and research shows that women mostly are over-represented. This study describes women?s experiences about their self-harm but also how they perceive the elements around them during their illness.

The relationship between the government and organised interest in Sweden has changed. Formally considered as a good example of a corporatist state the country during the last 15 years or so experienced a more pluralistic system. This thesis is a qualitative study which discusses how interest groups seek to influence decision makers and policy thru lobbying and public opinion. It also examines how interest groups work with advertising and public relations in a changed climate of mass media. The main method of gathering material has been done thru interviews of representatives of different interest groups.The results of the study paint a picture where the interviewed organizations experience a vast competition in communication and information.

The aim of this study is to examine how and in what way users of the public participate and affect the archival information that is to be preserved for the future through the examination of three archival projects involving public participation. The study seeks to examine if participation of the public could lead to increased democracy and diversity of information in the archives. The study will be performed through the examination of three participatory archives all tied to traditional archival institutions.The study is based on the theoretical framework of Benn and Gaus and their notions of public and private which they discuss using the key words access, agency and interest. The study also takes into consideration Laura Millar?s theories of social memory as a means for the public good.

This thesis explores how the city of Gothenburg integrates and use social capital, defined through factors such as trust and cooperative networks, in its crisis preparedness strategies and how this can enhance the city's collective resilience. The study aims to contribute to the understanding of how social capital can be leveraged to strengthen crisis management and resilience in urban environments. The research analyzes existing quantitative data from the SOM-Institute regarding residents perceptions and self-reported preparedness actions and reviews Gothenburg's official civil defense plan for 2024?2027. By examining various aspects of social capital, including levels of trust and cooperative networks across different city districts and age groups, the analysis focuses on how social bonds and community contexts are considered in planning for handling and recovering from potential crises.

Problem: Is the free cash flow a value relevant accounting measure in relation to the Swedish stock market?Objective: The aim is that by using an investment strategy to examine whether the free cash flow is an accounting measure that could be perceived as value relevant in relation to the Swedish stock market.Method: The paper is based on a quantitative survey of empirical evidence that has been collected from companies listed on the Large and Mid-Cap lists of the Swedish stock market.Theoretical Frame of reference: value relevance, cash flow, portfolio theory, drive theoryResults: It was concluded that the study results conform to the Finnish survey results. The portfolio shows higher returns than the OMX index..

This qualitative study examines how emergency people are framed in Swedish evening-, and local newspapers during the forest fire in Va?stmanland, Sweden 2014. The study also includes if there is any difference between the framing due to the location of the newspaper. The study is based on qualitative text analysis. The theoretical basis is representation, framing theory, media image, media logic and a few conceptions from crisis communication theory.

There are widespread discussions about the use of retouched models in media, ranging from bloggers to legal decision-makers. Research shows that there are negative psychological effects on especially females being exposed to idealized, retouched model images. The purpose of this paper is to explore the effects of using retouched models in advertising from a marketing perspective, based on attitudes, perceived quality and purchase intentions.Based on theories about attractiveness, halo-effects and social comparison, an experimental study was done, investigating the different responses on above mentioned parameters to advertisements showing either retouched model images or non-retouched model images. Initially it was also tested if the retouched models were seen as more attractive than the non-retouched models. The results showed almost no differences between the reactions to the advertisements with retouched models compared to the advertisements with non-retouched models, when all respondent groups were analyzed together.

Purpose: We wish to gain a deep knowledge about product development processes in relation to the aspect of time in companies in highly technological and rapidly changing markets. The purpose is to establish how organizations better can employ time as a resource to make the product development process more efficient. Conclusions: Information we gathered from theory and primary data show that information flow, synchronization and time profit when seeing time in three dimensions are factors which should be reflected in the architecture of a product development process. To illustrate our findings, we decided to create a model..

On the 8th of May 2007 a local power-sharing goverment consisting of Sinn Fein and the Democratic Unionist Party (DUP) was formed in Northern Ireland. The aim of this dissertation is to explore why the DUP, who in the past have opposed all forms of power-sharing decided to form a goverment and take active part in a power-sharing agreement. The study is based on a consociational theoretical framework developed by Arend Lijphart and further developed in a Northern Irish context by John McGarry and Brendan O'Leary. Using this theory the study seeks to understand the broad conditions surrounding the DUP's power-sharing. After a description of consociational theory and the road leading up to the Belfast Agreement,three possible explanations for power-sharing, based onconsociational theory are discussed.