This thesis investigates management accounting systems in a Swedish health care environment. Through a qualitative case study of an activity-based cost accounting system that was introduced in 1994 at S:t Görans Sjukhus, a large Stockholm hospital, the following questions are addressed: What benefits can an activity-based cost accounting system offer the Swedish health care providers? What are the potential problems impeding the implementation of such a system? Main findings: an activity-based cost accounting system can improve the understanding of where costs are generated in the production processes. Comparisons between alternative production processes are improved, and the data may serve as a basis for internal pricing measures. Concerning the second question, difficulty in reconciliating the principles of economic control with the culture present in a hospital is identified as the main obstacle to a new management accounting system..

The use of mobile devices has increased dramatically in recent years and the development of newtechnologies has made it difficult for developers to know what screen size and device the visitor isusing. This has resulted in the fact that today there is a problem with the interface for web pages onmobile devices. They are not adapted to the flexibility required for the interfaces to be recognizedon various mobile devices. Instead of developing two separate web pages, where one is designed formobile devices and one for desktop and keep them both continously updated, responsive webdesign simplifies the work process. Responsive web design is a flexible and dynamic interface thatadapts to mobile device and screen sizes.

The aim of this master thesis is to evaluate the performance of the content-based image retrieval system ImBrowse from a semantic point of view. Evaluation of retrieval performance is a problem in content-based image retrieval (CBIR). There are many different methods for measuring the performance of content-based image retrieval systems, but no common way for performing the evaluation. The main focus is on image retrieval regarding the extraction of the visual features in the image, from three semantic levels. The thesis tries to elucidate the semantic gap, which is the problem when the systems extraction of the visual features from the image and the user?s interpretation of that same information do not correspond.

Aims The aim of this study was to investigate how personnel within food control are regarded from different perspectives and to find the answers to the sub questions:- what is included in the profession of food control?- what are the requirements for personnel within the profession of food control?- how is the profession perceived from different perspectives?- how do personnel within the profession of food control estimate their psycho social working conditions?Method The study included 68 individuals (34 female and 34 male) and was conducted via observations, web-based surveys and survey-based interviews. Conclusion - The study was feasible.- The overall goal of the study as well as the research questions were answered to and contributed to clarify what is included in the profession of food control. - Quality measures should be implemented to greater extent within the development of the national food control system..

This paper deals primarily with the developmental potential and use of court -based mediation in Swedish law, and its relation to court-based conciliation and the judicial procedure as means to end a conflict.  In Chapter 42, Section 17 of the Swedish Code of Judicial Procedure, a judge, before the parties have their main hearing, can act as a mediator between the parties to settle the dispute. The judge should, according to the law, always try to make the parties come to an agreement before the main hearing. This obligation can be fulfilled either through the use of court-based conciliation, or court based mediation. Mediation as such is rarely used in Sweden, and one of the goals of this essay is to try to provide a tentative answer to why that might be the case.  The second goal is to try to find a consistent, yet flexible notion, of the concept of ?jurisdiction?, and to provide an explanation for the relation between mediation as an alternative method for dispute resolution and the judicial procedure.                                                                                                                                            .

The purpose of this essay is to examine how out-pedagogy, drama and art can be used as means of promoting language development of bi-and multi-language learners, and to show what benefits these three methods offer to children of year three of an elementary school in Stockholm City. This is a small survey of work-style and the results are based on observations and interviews with five teachers which included three class teachers, one resource teacher and one other language teacher and it was carried out two full days of observations in both classroom and outdoor environment. In this work, I note how out-pedagogy, drama and art can help bi- and multilingual children develop language. My study shows, in accordance with the respondents interviewed, as well as research in general that out-pedagogy, drama and art is language development practices. They argue that out-pedagogy and the aesthetic elements promote language development of bi- and multilingual children in different ways and complements the traditional approach.

The purpose of this research was to examine what motivates and influences an individual to invest in a project or company through equity-based crowdfunding. The intention was therefore to identify internal and external motivation factors and examine how external social factors such as the Internet, other individuals? investment decisions and interaction in social groups affect an individual when he or she invests through equity-based crowdfunding. The results showed that both internal and external motivation factors are important components of an investment through equity-based crowdfunding. External motivators proved to be for example yields and helping entrepreneurs.

The application of performance-based pay system among enterprises is becoming more frequent. Performance-based pay systems is used by organizations in hope of increasing productivity and have become more flexible. Employees may perceive the performance-based salary as a motivator or a threat depending on lifesituation and personality. At a perceived threat, the employee may become stressed. Work-related stress has become a serious social problem that can have consequences for both companies and individuals.

This essay is about the tactical basic principles as they are mentioned in the Swedish Doctrine for land based operations (2005) and the German side during the battle of Verdun 1916. The purpose of this essay is to clarify whether the used doctrine is appropriate to use on future attrition battles.        This is done by a case study of the German side during the battle ofVerdun. In this case study indicators of the basic principles are then identified and analysed with the starting point at the two questions that the essay is based around. The essay starts with an introduction where above is attended, in the second part the basic principles, the background to the battle and the battle itself is described. Finally the tactical basic principles are analysed and discussed based on the questions that the essay is based on.In the analysis and the discussion the conclusion is drawn that the tactical basic principles were present on the German side during the battle of Verdun and that they are of a general character and may be applied on both attrition warfare of 1916 and modern battles of attrition..

The aim of this thesis is to investigate the points of view of three groups of actors about their local learning center and its collaboration with the library. By interviewing groups of actors from the municipal sector, the library staff and students, I aim to investigate their associations of the learning centre, what kind of services it should offer, and how they understand the role of the library staff in specific collaboration between the public library and the adult education administration. The study design is based on Gunnar Grepperud?s and Terje Thomsen?s three missions for a local learning centre; the mission of a broker, a meeting place and a motivator. I also use Carol Kuhlthau?s levels of mediation as an approach to investigate how the actors want the library staff to work in relation to the centre.

This thesis in Art History and Visual Science is about values to graffiti and graffiti artist Banksy. I have studied values relating to Banksy´s graffiti images through which context they are placed in and where they are located. I have selected two different images of Banksy as an example on the basis of a transnational phenomenon, where the images that circulate in the public arena by street art and other images and imported into the galleries and consumption market. My conclusion is that the values of the images are based on the context in which each room have its surroundings and that therefore the impression will increase. The public space context, signal availability and the white cube context indicates art, and the commercial context signals goods and items that can be bought.

Background: In the eighties the debate concerning the declining relevance of the traditional calculation started. The reason was that the method of calculating not had been changed despite that the costs and manufacturing had changed in many companies. This led to the development of activity-based costing. Management by means of activity information is called activity-based management, but there is no general accepted definition of what the term com- prises. Neither are there any studies which describe within which areas activity information is used as a base for decisions.

The purpose of this essay is to examine Swedish HR-managers who have either received, or been nominated for, the award ?HR-manager of the Year?. We investigate the managers? personalities, how they think about their own role and HR?s function in the organization, all in an environment that can be characterized by some skepticism towards HR. We find the HR-managers to be ?winners?; strong individuals that are confident, communicative, and driven.

To implement an ERP-system is not an easy process. The success of the implementation depend on many different variables. The most important one is perhaps the requirement process, to define what the organization wants and expects from the system. In this study, the advantages of a process mapping are examined, in relation to the phase where the requirements are expressed in an ERP-implementation. The conclusion is that a process mapping generates an increased communication with the supplier of the ERP-system, hence the business knows their processes and thereby what they want from the system.

This thesis has been made in cooperation with Forsheda Stålverktyg AB which develops and manufactures injection moulds and diecasting tools. The main concern has been their Trading-system which provides them with considerable amount of quality lost function.Focus has to however be put on the analysis of the Trading-system due to the fact that this has previously meant various quality issues for the company.This thesis treats quality assurance of the Trading-system, identification of the problems in the process and improvements of these problems.Quality assurance is carried out when a company detects that their quality based costs become too high. Quality based cost are? the costs that would disappear if a company's products and its different operational processes were absolute? (Sörqvist, 2001 p.30, free translation from Swedish). High quality based costs often result in increased quality problems, which can lead to substantial economic loss for the company.This work has resulted in a thorough review of the Trading-system whereupon problems have been identified.