Recent studies show that manufacturing companies to a larger extent use historical cost accounting in their internal accounts, at the expense of calculated costs. The explanation behind this is claimed to be that firms are subject to careful scrutiny by the stock market. Consequently, top management stresses the need of evaluating all parts of the firm from external accounting. However, lower management levels express a general concern that the incentive to invest in machines will decrease. This master thesis aims to investigate whether or not there is an objective reason behind this concern.

The aim of this thesis is to examine the flow of information in an administration of the municipality Borås Stad. To achieve the aim the following questions were asked: How accessible is information? How is information used in the organisation? How is information communicated? Totally sixteen qualitative interviews was accomplished with employees at the administration. The results of the interviews show that there is a difference in how much and what sort of information the respondents use. They all seem to prefer information to be communicated face to face if possible or over the phone.

Site fidelity, the behaviour of animals to return to areas where they have been before is a common trait in many species. The Scandinavian moose is known to show fidelity to its range, but to what extent, is little known. The landscape in Sweden changes in a predictable and unpredictable way and hence gives the opportunity to test the existence of fidelity. I used the kernel Brownian bridge method to estimate the home ranges of individual moose over consecutive years and estimated the overlap at the home range level. I also used Euclidian distance to look on calving site fidelity.

This essay answers the question: How can a manufacturing business fulfill the information demand in the processes; purchasing, production, warehousing, order and delivery?The question has been answered through different kind of studies, such as literature, documents, Internet search, interviews and observations. The essay is written from a hermeneutic point of view and by using qualitative research. The result has been validated by two different manufacturing businesses.A simple information logistic model is the result of a comparison made between theory and empery. The aim of the model is to describe how a manufacturing business can fulfill the information demand by using different methods.

There is no consensus of the concept sexual health in the context of being HIV-positive women. Research in the area tends to focus in different measurable parts of sexual health for HIV-positive women. A meta-synthesis on that research issue can develop a deeper understanding and knowledge of how HIV-positive women in qualitative studies describe and experience sexual health. The purpose with this study is to analyze and synthesize the results about how HIV-positive women describe and experience sexual health. The meta-synthesis follows Noblit and Hare´s method of meta-ethnography and additional use of Walsh and Downe´s checklist to appraise qualitative articles.

An introduction to the complexity which surrounds the matters of land in the northern parts of Sweden was the purpose of this thesis. The agriculture colonization, the delimitation and the development of forestry and mining business were big events which are shown from the view of property rights. The situation of the Lappish people and how their situation has changed through the history was the main theme of the thesis. Hopefully this thesis will also serve as a support while reading for example investigations published by the government and judgments by courts. Supply to the resources of nature has always been decisive for the survival of humans.

The purpose with this work was to investigate some alternatives for an effective handling with grain, to find the most economic alternative. It is not common that moisture content is below 14% when harvesting grain in Sweden. To store the grain safe it has to be preserved in some way. I have described some of the most common systems for preserving grain in this paper. I have used the systems as a basis when I made calculations in handling the grain for a company. I have chosen a company placed in south of Sweden. The productions are crop farming and pork.

The purpose of this study is to chart and describe which content and different models that teachers use when teaching English as a foreign language at upper secondary school in Sweden. The study was performed through a phenomenonographic point of view, where the aim is to present and compare different understandings within a certain area. Our study emanates in Lars-Göran Malmberg?s theories about different teaching models used when teaching Swedish, which have been transferred and modified by Bo Lundahl into teaching English as foreign language. On the basis of this theory, six individual interviews with different teachers at upper secondary school were carried out with concern of discussing the content and aim of English teaching.

The aimof this study is to contribute furthermore to understand the complexity of theprocess of learning to read and write in an inclusive environment. It focus on the syllableinstead of the phoneme as a unit in this process which is not the most common way ofdoing it. The report is based on a qualitative analysis of this task in pre-school and gradeone at a primary school in a small municipality.In the result, I have found, that the very structured working process and the diagnosticapproach helps the teachers to understand on what level pupils are at. The pupils whostart working this way in pre-school, feel safe knowing what is expecting from them andthey also learn from each other. All pupils in grade one have, before w 45 in autumnterm, very good letter knowledge and have learnt how to read words with two syllableswith a consonant-wovel-structure.

The aim of the study was to investigate the performance of postlingually deaf adults on parts of the swedish dysarthria test Dysartribedömningen, and to compare these results with a matched group consisting of normal hearing speakers without any known speech disorder. The group consisted of 17 participants ranging between 42-86 years of age. Participants were assessed focusing on articulation, prosody, intelligibility and through a self-assessment of communicative participation. There was a statistically significant difference between groups on prosody that manifested primarily as a slower speaking rate in the cochlear implant users. No significant differences between groups as to articulation, intelligibility or communicative participation could be found.

This report summarizes a Bachelor Degree Project in Integrated Product Development,carried out during the spring semester in 2007 by three students at the Product Design Engineering programme at the University of Skövde. The project was performed as an assignment for KinBag ab, a sister subsidiary to Kinnegrip ab in Lidköping, who develop,manufacture and market the golf bag KinBag, a bag with an integrated wheel carriage system. The purpose of the project was to redesign the golf bag to attract a target group consisting of golfers aged between 20 and 40.The layout of the project was as follows: The project began with a feasibility study where different problems were identified with the basis of a market research which eventually was summarized in a dynamic specification of requirements. The feasibility study was followed by a generation of ideas which contained everything from sketches to simple mock-ups with an intensive amount of thoughtful brainwork and information gathering in between. This ledto the development of a number of design concepts, both on an overall level and on different parts of the golf bag.

Koloni is a concert promoter that put up shows in lots of different locationswith a wide variety of music styles and artistic expressions. In this work I havecollected material from Koloni?s nine years of existence to form a volume. Thevolume tells the story of Koloni?s work, but also shed some light and understandingon the alternative cultural scene of today.

Background and problemThe biggest difference between companies and non-profit organizations are their purposes. Companies? purpose is to generate profit to the shareholders. Non-profit organizations do not have any shareholders and their purpose is to offer service to receivers of benefits.There are a lot of non-profit organizations today and the competition for the donations is rough. Non-profit organizations can influence the publics? decision of who to support by creating a financial reporting that appeal to the public.PurposeThe purpose of this essay is to examine how non-profit goals are measured in non-profit organizations and if there are a practice on the subject.MethodologyWe choose a qualitative approach as we wanted to understand the reality by explaining it with words.

The purpose of this master thesis is to describe the professional and literary life of Karl-Gunnar Wall, city librarian of Katrineholm between 1944 and 1975. Questions at issue are the reasons for Walls literary interests, Walls choice of occupation, crucial personal meetings, the context in which Wall acts, Walls fundamental principles as a librarian and as a critic, and the features comprising Walls life history. The method used is a merely qualitative one called "life history". It is founded on in-depth interviews with the persons involved and emanates from the individuals own story about his life. I have carried out three taped interviews; one with Wall himself, and two with his colleagues.

The honour norm is strong within the Middle East but is scattered all over the world. As a result of immigration, the honorary context has become more established in Sweden. Violence, committed in the name of honour, is commonly executed by male family members. Thus, young men are forced, in some degree, to participate in the oppression and control of their sisters. Violence exercised in the name of honour, can be traced back to the patriarchal family system in which woman are subordinate to men.