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.

Den här uppsatsen handlar om hur två grannkommuner har valt att organisera kring resursfördelning för barn i behov av särskilt stöd. För att ta reda på detta har vi studerat de av regeringen formulerad styrande dokument samt skolplanerna i kommunerna. Vi har också tagit del av offentliga dokument från varje kommun som visar det mål och visioner de har för skola och utbildning. För att skapa oss en djupare förståelse kring tankarna runt de val som görs och hur de kan te sig ute i de olika verksamheterna har vi intervjuat en skolledare, en specialpedagog samt de ansvariga för resursfördelning på berörda kommuner. Intervjuerna gav oss de svar vi sökte i våra ursprungliga frågeställningar.

This paper is about the importance of engagement, cohesion and clarity in offshore outsourcing projects. The focus is on how the communication is handled between co-workers in different countries. My research is based on qualitative studies of literature on the subject, along with interviews with leaders in various companies in Sweden that utilize offshoring to countries in Asia. This study shows that the companies interviewed who utilize offshoring are all taking care to create engagement, cohesion and clarity in their offshore offices. It also shows that companies can succeed with their offshore strategy without using agile development methods, contrary to what literature on the subject recommends.

This is a study of the discussions and sense making that HR-professionals and HR-students present concerning the phenomenon of diversity, through the theory of social representation.Our purpose is to study the reasoning around the phenomenon of diversity and what meaning HR-students and HR-professionals create around it. This study also attempts to examine how HR-professionals and HR-students reasoning and interaction differ from each other. In this study we have used the qualitative method of social representation through focus groups.The common themes found in the data material were the meaning of the phenomenon diversity, how the work with human Resources can be connected to the phenomenon of diversity and diversity as an issue in society. The main result in this study was that we found a wide range of meaning put into the word diversity by the participants and that the individuals in the focus groups actively strived for consensus..

This case study examines how upper secondary schools in a municipality in the northern parts of Sweden structure their special pedagogy with students who have ADHD and dyslexia, students? and parents? experiences of this, and what regulates the schools management in this particular aspect. The results show that all the schools have special pedagogues and other support staff employed, though in varied extent. Furthermore, the Resources are distributed differently from school to school. The focus, however, is always around communication between the concerned parties.

This paper examines how debt cancellation, given under the HIPC-initiative, has affected corruption over the period 2000-2006. The examination is foremost interesting due to earlier research showing that high corruption leads to unequal distribution of economic Resources. This, combined with the objective of the HIPC initiative to reduce poverty, indicates that combating corruption must be successful in order to fulfill the goals of the initiative. A linear regression shows that countries that have benefited from the HIPC-initiative indeed have a lower corruption than other countries. A panel-data analysis shows on the other hand that no effect on corruption due to debt cancellation or reforms undertaken in the program can be confirmed..

The intension with the thesis is to investigate how mass communication is adopted as a strategy to increase the membership activity within religious communions in Sweden. In the years past it has shown a decreased activity within religious communion, deliberate strategies have been missing and efforts on Resources for less effective strategies have been made. The study has been carried out through a review of existing theory within the field of subject, communication within religious communion and the use of mass communication within religious communion. The Swedish church was chosen as a case, where three persons were interviewed. The result from this study shows that the Swedish church communication operates on several different levels: these are detached and self-determinate.

Earlier studies and research on the subject of perception and social media during the working process resulted in a change of the problem. At first the focus of the study was to examine how social media affects the perception of a brand although later on the problem had to be developed to instead examine if social media reflects the perception of a brand. The purpose of this study is to figure out if social media reflects consumer?s perception of a brand. This will contribute to company?s knowledge on how important social media is in their branding and will give pointers on how many Resources that is necessary to spend on branding in social media.

Many companies are presently investing in different types of environmental strategies, and it is varying to what level they channel their Resources to environmental efforts. It is also diverging to what extent organizations effort to profile themselves as environmentally conscious. This can be due to difficulties in reaching out to customers and to finding the most efficient method of green marketing communication. The aim of this study is to analyse how an insurance company more actively can communicate environmental matters foremost in their contact with customers. One can in different mediums daily follow debates and discussions concerning the environment. Many insurance companies have also identified their role in performing green work.

Archives can tell us many things about the past. The purpose of this guide is to facilitate the work of those who want to know more about the documents associated with death sentences. The guide gives a brief introduction to the history of the death penalty in Swedish legal history, to the legal process and to the judicial authorities. It also adresses the relationship between the various bodies and the relationship between law and jurisprudence. The guide presents primarily the archives of Nedre justitierevisionen and of Svea hovrätt.

The environment became an established issue on the international political agenda after World War 2. How to preserve natural Resources became an issue that concerned several powerful participants, affected by changed conditions in the environmental legislation. This paper is a study of the growing environmental work within the multinational Swedish corporations Boliden, IKEA and SAS and how it was affected by the globalization. The material studied is environmentally related information produced by the companies and also interviews with the Environmental Managers. The information provided has been analyzed and compared with well-known opinions of globalization, trying to find out how the process of globalization has affected the handling of environmental work within the companies.

The thesis work focuses on marketing and its point of departure centers on mapping the utilization of social media as a form of marketing. The choice of this thesis subject has been deemed by the authors as one of particular interest due to the current popularity of social media in the Internet connected society and their use as marketing tools. Specifically, this thesis sets out to explore how companies exploit social media tools in marketing and how their use affects retail operations and customer relations in an effective and creative way.The report concentrates on qualitative data collection, the interview answers of four respondents, of which, two are considered experts within the field of social media. The choice of suitable respondents was strategic with the goal of covering as large a portion of the social media field as possible; one social media educator that works with companies and one who assists companies with social media applications. The remaining two respondents work in marketing and communications and employ, as part of their job, social media tools such as Facebook and Twitter.

Guazuigua is a small village in Bolivia, which has had too small water Resources, especially for irrigation. A project started after some studies were made, to create a canal to provide the village with water from a nearby town. To make the canal work it had to cross a dried out river. There have been several attempts to cross these dried out rivers, but with poor results. The purpose of the report is to provide a solution for this problem.

The aim of this study is to illuminate factors in nurses´ work, which can cause a state of exhaustion called burn out. The results indicate that work related mental illness is a lengthy process that gives rise to both physical and psychical problems. These problems might lead to a state of burn out. However, several authors prefer to use expressions like exhaust syndrome or exhaust depression as they are criticising the concept of burn out. The study is a literature analysis of 11 scientific articles that have been scrutinized using the criterions presented by Polit et al (2001).

Syftet med denna undesökning var att ur ett ekologiskt perspektiv undersöka betydelsen av interna och externa resurser för integrationen för nyanlända flyktingar i Fagersta kommun, och om något upplevts särskilt viktigt för integrationen som bidragit till känsla av hopp och framtidstro. Två delstudier genomfördes. En kartläggning gjordes av lagar och regleringar som påverkar flyktingpolitiken samt en dokumentanalys av lokala policy- och styrdokument i Fagersta kommun. Åtta semistrukturerade ntervjuer genomfördes med fyra kvinnliga och fyra manliga flyktingar bosatta i Fagersta. Resultatet, som överensstämmer med tidigare forskning, visade att flyktingar behöver ges möjlighet att vara aktiva i sin egen anpassningsprocess.