As IT service departments in organisations are becoming more complex and customised, the indirect costs are increasing in relation to the total costs. The difficulty of fully estimating and identifying the spread of the cost in the IT service department is increasing. As a result, firms tend to budget the business unit as a total cost rather than as a spread of defined costs. In order to deal with this challenge an ABC calculation will be applied. The Time Driven ABC model will be conducted in OMX´s Servicedesk unit within the IT services.

Background: Spinal Cord Injuries impacts sexuality. In a healthcare environment sexual issues are complicated and not allways easy to answer. Purpose: The purpose has been to highlight how the patient experiences sexuality after sustaining spinal cord injury. Method: A literature study through systematic review of scientific articles. Result: Five main categories were identified: Relationship, Physical problems, Emotional experiences, Coping, Counselling and information.

To receive a diagnosis of pancreatic cancer can lead to a tremendous change in a person?s life. Thoughts regarding death may cause a personal crisis which can have negative influences on the patient?s social, mental and spiritual state. Most people with pancreatic cancer are diagnosed in a late stage of the disease.

Today equal representation between the genders in parliament is something to be desired. One way to reach the goal of equal representation is by using quotas. The purpose of the study is to research the lack of equality in elected institutions by using a perspective on qoutas.  The study also seeks to find answers to if using quotas is a good method according to gender studies. A text analysis is being used to find reasonable solutions to the study´s presented complivations.  By analyzing different texts about quotas some of the more common arguments in the discussion about using quotas in parliaments were highlighted. Some of the more frequent arguments to implement quotas are that it would be more just but also that women and men may have different interests, experiences and therefore equal representation would be a question of resources.

The thesis that follows is performed in collaboration with Nitator in Oskarström.The factory in Oskarström focuses on laser cutting, robotic welding and surfacetreatment of steel for the automotive industry.The project aims to streamline the flow of materials in production by automatingthe movements of the forklifts, running to and from the interlayer, and betweenworkstations.The project started with a systematic literature search. The literature searchshowed the research position around the AGV-system. Also a review of studentliterature was made, so that a suitable method for practical implementation couldbe developed and applied. Selected method uses both quantitative and qualitativeapproaches, which is analyzed by using triangulation.The work has resulted in a modified layout of the current facility in Oskarströmthat can be used for the implementation of the AGV-system. It has also resulted inthe tender documents and profitability calculation from several of AGV-suppliers..

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

När vi säger att en entitet orsakar en annan, antas ett kausalt förhållande föreligga mellan de båda. Diskussionen gällande specificeringen av dessa entiteter, allmänt kallade kausala relata, har i mångt och mycket begränsats till debatten om vilken typ av entiteter de måste vara. Den vanligaste uppfattningen är att kausalitet är en relation mellan olika händelser, där dessa antas vara partikulära entiteter som upptar spatiotemporala regioner. Vi kannotera, till exempel, David Lewis och Helen Beebee som representanter fördenna syn.2 Konkurrerande teorier placerar istället sådant som fakta eller egenskapsinstansieringar i de kausala relationerna..

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

International regulations target a global reduction of carbon dioxide (CO2) emissions through the allocation of national reduction targets and the definition of mechanisms to achieve these targets. One of these mechanisms is international emissions trading, these trading programs have been the targets of widespread criticism since they were introduced into the policy-making arena. The point of departure in this study has been that the trading raises questions about morality, since it implies signals, which legitimates pollution. The main purpose with this study has been to find out if emissions trading systems can be morally justified with the method of wide reflective equilibrium. From the study it was found that the moral intuition; it is wrong to pollute the environment, and perform activities, which legitimates pollution, finds support from the different theories within environmental ethics and Kantian ethics.

In order to make take-off and landing procedures possible at an airport, an organized allo- cation of slots is necessary. How these slots shall be distributed among airlines is, at pre- sent, governed by the European Parliament and Council Regulation (EEC) No 95/93 of 18 Janu- ary 1993 on common rules for the allocation of slots at Community airports. It is important for the air- lines to be allocated a beneficial slot. Hence it is of great interest for the airlines to ex- change and transfer the allocated times among themselves, a form of secondary market. Whether such practices are allowed or not is not regulated by specific detail in the regula- tion, which leads to legal uncertainty.

As IT service departments in organisations are becoming more complex and customised, the indirect costs are increasing in relation to the total costs. The difficulty of fully estimating and identifying the spread of the cost in the IT service department is increasing. As a result, firms tend to budget the business unit as a total cost rather than as a spread of defined costs. In order to deal with this challenge an ABC calculation will be applied. The Time Driven ABC model will be conducted in OMX´s Servicedesk unit within the IT services.

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

Background: Anorexia Nervosa (AN) is a complex condition with high mortality. AN has increased within the last fifty years and it?s associated with considerable suffering.Aim: To describe women?s experiences of AN.Method: This study was made as a systematic literature review. Articles were searched in Chinal, PubMed and PsycINFO. Eleven articles were used.

This report is the concluding part of the course national minorities, main focus on design, at Luleå University of Technology spring 2007. The purpose of this written examination is to produce a prototype to a product, which can be used both when marketing Kiruna as a student municipality and when recruiting students to the study programmes Kiruna offers. The product has been produced through systematic problem solving, where methods to fix the problem, gather facts, examine and come to a solution have been used. The product should in one way or another get the student to think of Kiruna as a student municipality and it should also appeal to the target group ? the students.