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..

IT exist and are needed in larger organisations today, this creates possibilities for new applications. It has become more frequent with IT within HRM which has developed new concepts like e-HRM and HRIS which links IT and HRM together. We have through qualitative content analysis of interviews investigated how IT-tools affect HR-workmanship. The purpose is to create a basis for describing how employees experience their work with HR within a PA-system. The basis of the PA-system will then answer if it contributes or limits the employees and their activities.

The Swedish Library Classification System, known as the SAB-system, can be viewed as a product of the cultural and social norms and values in Sweden during the time in which it was created and subsequently reviewed. The main purpose of this master?s thesis is to examine the archaeology section J in the SAB-system, in order to observe if values and norms within this discipline had any impact on the Swedish Library classification system. Our intention is therefore to verify any correspondence between the choice of topics and hierarchical structure of that section, and the values and norms that ruled the Swedish society during the 20th century at large but with particular emphasis to the academic discipline of Archaeology. At the present, Archaeology is often disputed as a value-free interpretive science.

Inom svensk process- och tillverkningsindustri finns det stora mängder spillvärme som sällan kommer till användning. Att hitta olika tekniska lösningar för att effektivt tillvarata denna spillvärme skapar både nytta ur ett hållbart perspektiv samt ur ett ekonomiskt perspektiv för företaget.I denna rapport presenteras en utarbetad beräkningsmodell i Excel. Beräkningsmodellen används för att uppskatta lönsamheten för anläggning av ett högtemperaturlager i berggrunden. Excel-filen ska kunna användas för företag som en första uppskattning om ett borrhålslager är ett alternativ för tillvaratagande av spillvärme. Utformningen av beräkningsmallen utgick från Xylems högtemperaturlager i Emmaboda.Beräkningsmallen testades på Xylems borrhålslager.

Detta arbete kretsar kring obemannade luftfartyg, UAV, avsedda att baseras ombord påörlogsfartyg. Regelverk och standarder tillsammans med befintliga fartygs-, helikopter- ochUAV-system utgör ett ramverk inom vilket ett scenario leder fram till grundläggande tekniskakrav för de delsystem som ingår i ett fartygsbaserat UAV-system. Kraven, som är framtagnamed spårbarhet i sjöoperativa förmågor, erfarenheter från den miljö ett luftburet system skaverka i ombord och systemexempel som visar vad som är möjligt att uppnå med dagenstekniknivå, presenteras som ett förslag till värderingskriterier och effektmått med tyngdpunktpå de krav som ställs på luftfartyget (UAV) i sig..

Jämtkraft AB which is a power production company in Sweden has bought two newhydro power units to their station in Hissmofors. The two new generators are using aconcept with sliding stator feet to handle the thermal expansion.The concept with sliding stator feet on hydro electric generators has not beenworking satisfactory on many hydro power stations in Sweden and has caused a lot ofcosts due to long downtimes.The new station in Hissmofors is very important for Jämtkraft AB, and therefore theywant to know how to make sure that the sliding stator feet are working as theyshould. According to theories and a simplified model of the generator the stator feetdisplacement should be around 1 -1,6 mm.The generators are delivered with a surveillance system that will measure thedisplacement of the sliding stator feet. The signal from the system isn?t accessible forJämtkraft AB but it will alarm when the sliding stator feet are malfunctioning.To secure the function of the sliding feet a logger for the surveillance system or adifferent measurement system must be used; if both systems are used Jämtkraft cansecure the function of the surveillance system..

I denna rapport har det utförts två fallstudier från två olika vindkraftsanläggningar och med hjälp av en utarbetad modell har livscykelkostnaderna jämförts för de två fallstudierna.Resultatet visade att livscykelkostnaden per producerad kWh sjunker allteftersom den installerade effekten blir högre.Kostnadsmodellen som utarbetats och tillämpats för resultaten har visat sig ha hög verifierbarhet då resultaten har varit jämförbara med litterära studier..

The purpose with this report is to examine how the implemented energy efficiency measures on Bokelundskolan in Växjö have had impact on the energy use. The measures which have been implemented are, new ventilation system, new heating system, optimized adjustment of the heating system, new windows with U-value 1.2 and lower window height, insulation under windows and in the crawl space. The school's energy use before and after rebuilding has been calculated with the calculation program, Vip-Energy 1.5.5.Calculations of energy use for the school with windows on U-value, 0.9 and 0.7 have also been done. The replacement of windows has been studied from a cost perspective. The conclusion is that the exchange of heat and ventilation system was the biggest contributor to reduced energy use on Bokelundskolan.

We have performed a case study on Acne Jeans, a creative Swedish fashion company, which initiated a cooperation with the Swedish venture capital firm Öresund. The aim of our paper was to examine what motivates a venture capital firm to transform the management control system of a creative company, into a more formal system of control. Main results: Öresund did not have an excessive impact on the management control system of Acne Jeans, due to three main reasons. First of all, Acne Jeans had a satisfactory management control system prior to the cooperation. Furthermore, the relationship between the two parties was characterized by mutual trust.

Mechanical ventilation is the most common type ofventilation in newly constructed office buildings. Therehas been an interest to utilize natural ventilationinstead of mechanical ventilation among architects andHVAC consultants in recent years. This is due to thesize of mechanical ventilation systems, which arespace consuming. The mechanical ventilation system isalso complex and requires maintenance. Furthermore,the fan uses a considerable amount of energy.

Svenska Kraftnät is (together with the other transmission system operators of the Nordic power system) responsible for keeping balance between the generated and demanded power in the Nordic power system. Spontaneous load variations and system disturbances, however, lead to power imbalance followed by frequency variations. The frequency deviations can be limited to an acceptable level by the spinning reserve, mainly by hydro power control. But there are also other system properties which have a great influence on the frequency and system stability. The frequency and voltage dependence of the loads have a direct influence on the power balance.

The purpose of this project was to further develop and complete a quadcopter that had been built in an earlier course at KTH, so that it could be used for demonstration and education at the school. The quadcopter was at the beginning of the project completed when it came to hardware, and there was some software functionality implemented but no system for automatic stabilization. The main goal of the project was to implement such a system, and to combine it with the previous functionality to make the quadcopter operable and able to fly. To create a functioning and stable ground multiple basic software features has been implemented, and on top of that additional software to improve the safety, stability and functionality. The most important part is the control system that is responsible for converting sensor and control signals to suitable motor values.

In Stockholm, Johanneshov the Slaughterhouse area (Slakthusområdet) can be found. A number of companies have gathered there providing the Stockholmers with meat products. This area has a great need for cooling to supply large cold storages. To facilitate this, a central cooling system has been built, supplying the area with effective and safe cooling.The aim of this master thesis study is to give hints to energy efficient and reliable changes that can be put in place at a low marginal cost depending on the future activities in the area. The suggested changes will be presented to the company Bravida (managing the system), which also desires a deeper understanding of the energy flows through the central cooling system.Firstly visiting the site with proper guidance, we have then tried to understand the function of the system including which machines and media that are used.

The resting area is the most important place in the barn for the dairy cow, sometimes called the heart of the free stall system. Inadequate design of the lying area, and lack of or poor quality of bedding materials may reduce the hygiene of the stall. Poor management regarding the cleanliness of the resting area may lead to poor animal hygiene and increased bacterial growth. This in turn will lead to increased risk for environmental mastitis as well as impairing milk quality through contamination with spores. In this literature study the most commonly used bedding materials; straw, sawdust, wood shavings, clean sand, recycled sand, peat and recycled manure solids, are compared to one another with regards to their ability to resist bacterial growth. Effects of adding hydrated lime to bedding materials have also been studied. Most bacteria need humidity and prefer a quite high water activity to be able to grow.

Inbyggda system blir allt vanligare i dagens samhälle. De inbyggda systemen finns i nästan allt nuförtiden, från diverse fordon till leksaker för barn.Dagens teknik innebär bland annat att gårdagens lösningar kan realiseras på en bråkdel av den tidigare ytan. Allt mer blir ytmonterat med mindre och mer komplexa kretsar. Detta är inte alltid till utvecklarnas fördel då montering av prototypkort blir en svår och/eller dyr process.Målet är att ta fram ett inbyggt system med en ARM-processor. Systemet ska innehålla USB-OTG, ethernet, minne av olika slag som FRAM och microSD samt en display med pekskärm för användargränssnitt.