This thesis is based on an assignment from a unit within an international group manufacturing industrial products. The purpose of the thesis is to analyze and suggest ways to improve the cost accounting system in use at the unit. The main source of empirical data has been interviews with employees. The theoretical framework is based on a comparison between traditional/standard costing and activity-based costing (ABC). The cost accounting system in use is described in detail and classified as a traditional/standard cost accounting system.

Den här uppsatsen är en didaktisk uppsats i fysik som beskriver ett projekt där syftet var att undersöka om det är den moderna tekniken eller pedagogiken som är orsaken till MBL-laborationers effektivitet. Förkortningen MBL står för Microcomputer Based Laboratory. Projektet genomfördes i en klass på naturvetenskapliga programmet vid en gymnasieskola i Arvika.Eleverna fick utföra en MBL ? laboration som handlade om impuls och rörelsemängd. Halva gruppen fick utförliga instruktioner med stödfrågor enligt MBL-pedagogik och den andra gruppen fick en instruktion av formelverifikations typ och använde MBL ? utrustningen endast som tekniskt hjälpmedel.Utvärderingen av projektet bestod av att eleverna fick besvara en enkät med frågor om rörelsemängd och impuls före och efter laborationen.

The development for Skanska Commercial Development (SCD) during the last years has been positive on all markets and Skanska therefore plans on expanding their activity. Central and Eastern Europe has had a considerable economic development, what is assessed to continue during the next following years. Bucharest is one possible alternative in the CEE for a new establishment by SCD. However, the investigation before an entry is a process with many factors that need to be taken into consideration. There are today no models on how and what a developer as SCD should evaluate in terms of opportunities and risks on a possible new market.

In 2010 Swedish political parties used commercials broadcasted on TV for the first time in order to gain votes in a general election. In connection with the election the parties were criticized for not succeeding to formulate a story to the voters that conveyed how they wanted to change Sweden. In this paper I use central concepts from rhetoric, storytelling, postmodernism and psychology to formulate three demands each on the narrator, the story and its reception. Using the resulting image of what distinguishes a good narrator, a good story and a good reception as a starting point, I investigate to what extent the critique was justified. My findings indicate that the degree to which the commercials fulfill these demands vary greatly.

Syfte: Att undersöka en grupp sjukgymnasters erfarenheter och upplevelser av att använda rehabiliteringsplaner för patienter på strokeenheter i Landstinget Gävleborg.Design och metod: Deskriptiv kvalitativ design. Semi-°©?strukturerade intervjuer av fem sjukgymnaster. Kvalitativ innehållsanalys användes för databearbetning.Resultat: Sjukgymnasterna såg rehabplan som ett användbart arbetsinstrument i akut strokevård. Tidiga samtal om mål bidrog till att ge patienterna motivation och insikt om sin situation men hjärnskadan kunde försvåra patientdelaktighet.

Ett syfte med arbetet var att sammanställa en slags handbok kring fastighetsköpets väsentliga delar, främst juridiskt men i viss mån även tekniskt. Tyngdpunkten är lagd på köparens och säljarens juridiska ansvar vid försäljning av fastigheter men även fastighetsmäklarens och besiktningsmannens roll i aktuell affär redogörs. Vi ansåg det angeläget att belysa de aktuella lagreglerna på området för att på så sätt utröna huruvida dessa kan anses fördela ansvarsfrågan på ett adekvat sätt. För att komma fram till ett resultat har främst en traditionell juridisk metod använts, med kompletterande av byggnadsteknisk facklitteratur, Internetkällor samt artiklar av varierande slag. Efter gjord undersökning konstateras att de problem som alltför ofta uppkommer i samband med fastighetsaffärer bottnar i ett till viss mån oklart rättsläge angående de olika aktörernas roll.

Objective: To investigate the experiences of ambulance nurses when using Boussignac CPAPcompared to their previous model, and their suggestions for possible improvements in the use of CPAP in the care of patients with pulmonary oedema. Method: A qualitative study with a descriptive and exploratory approach. Data was collected through ten semi-structured interviews with ambulance nurses, seven men and three women. The analysis was conducted using Lundman and Graneheim?s content analysis.

Medelskördarna för höstvete har näst intill legat på samma nivå sedan början av 90-talet. Detta trots att sortprovningarna visar att det finns potential i sortmaterialet, då dess skördar visar en positiv trend på skördenivåerna. Dessutom finns idag bättre möjligheter att uppnå högre skördar med dagens sorter, då de har både kortare strålängd och ökad stråstyrka, vilket möjliggör en högre kvävegiva. Medelskördarnas utveckling ser olika ut i olika regioner. I Götalands södra slättbyggder stiger skördarna fortfarande, men långsamt.

It is clear that media advertising is one of the crucial marketing tools for companies in order to promote their products and services. As we are moving towards more and more economic integration, both on a regional and global scale, the question about standardisation of media advertising has become increasingly important and is nowadays subject to discussion in most international companies. This thesis deals with the issue of standardisation in a region where the process of political, legal and especially economic integration is taking its course, but where cultural and linguistic diversity is still a remaining fact: Europe. The aim of this thesis was to investigate the potential gains from a standardised advertising approach but also to identify its limitations. Especially on a market place like Europe, with its diverse cultural and linguistic background, a fully standardised approach might be difficult to implement.

The focus of this thesis is on what is considered to be a suitable foster home. For the study to be carried out an application had to be made to get access to the foster home assessments in a medium-sized municipality in Sweden. With the support of attachment theory and theory of standards different categories have been picked out and analyzed in foster home assessements that have been approved. The conclusion to what is considered to be a suitable foster home is a complex issue, as there are many factors that are interacting. Social workers seem to focus on the importance of a family?s ability to provide some kind of stability and security for a child who is considered to be placed within their home.

Our modern swedish society is charactarized by peoples and cultures from all over the world. In this perspective I believe that young pupils of today need culture studies in school in order to understand themselves and further to recieve knowledge about different cultures, traditions and lifestyles. The present study is an attempt to investigate the potential of the ethnological culture analysis as a pedagogical method. The paper is divided into two sections; one in which I (a student teacher in swedish language training) have applied the culture analysis in a literary context. By using the culture analysis on Emily Brontë´s classic book Wuthering Heights I have tried to let typical elements from the Victorian era appear.

Käppala wastewater treatment plant situated on the island of Lidingö northeast of Stockholm is running a project during 2004 and 2005 with the purpose to map out the capacity of anaerobic digestion in the digesters that treat primary and excess sludge. The purpose of this thesis work, which is part of that project, was to characterize the present anaerobic digestion process and to investigate its capacity to treat other organic wastes such as restaurant waste and waste from water works. To decide the potential of both methane and biogas production from different substrates batch laboratory tests were carried out. To imitate the anaerobic digestion process at Käppala continuous tests with small scale reactors were carried out. These reactors were later fed with restaurant waste.The batch laboratory tests showed that primary sludge had a potential biogas and methane production of 0,62 and 0,35 Ndm3/g VS respectively after 40 days of digestion.

The purpose of this study is to discuss the use of social media by the Swedish Police for democratic purposes. The idea of citizen empowerment is closely related to the development of new communication technologies such as social media. Yet many studies indicate that governmental institutions rarely make use of the assumed potentials of social media.In this study, the democratic potential of social media is derived from Habermas normative concept of deliberative participation. Operational definitions emphasize discursive equality, interactive reciprocity and external impact. The analytical framework is combined with qualitative text analysis to highlight the conditions of interaction between representatives of the Police and citizens.In conclusion: the democratic potential of social media, from a Habermasian point of view, is to a significant extent neglected at the expense of its strategic advantages.

Denna rapport är resultatet av ett examensarbete omfattande 15 hp på C-nivå utfört vid Högskolan Väst. Arbetets första del bestod av en litteraturstudie och undersökning av befintliga temperaturmätningssystem som används i skärande bearbetning. Arbetets andra del bestod av att rekommendera temperaturmätningssystem och skapa en implementeringsplan för det rekommenderade systemet i utrustning på Produktions Tekniskt Center (PTC) i Trollhättan.Sex stycken olika tekniker för att mäta temperatur har undersökts med avseende på lämplighet för skärande bearbetning. Varje teknik presenteras med sammanfattande tabell med egenskaper samt för- och nackdelar.En teknik (pyrometri via optisk fiber) har valts ut för PTC och för den finns två tekniska specifikationer. En specifikation för ett system som kan anses vara kommersiellt tillgängligt (om en i mycket liten skala, 4-5 installationer i världen).

The purpose of this article is to describe the discourse in which public-private partnership (PPP) resides, within the Swedish parliament, in the field of infrastructure. I have chosen to look at the latest three years deliberation where PPP appears in parliament bills.This case study is based upon discourse as a qualitative method. Five indicator signs which is history, comparison, geographic location, vision of growth potential and solution controls the context of PPPThe result of the analysis was that a clear discourse was unravelled. A first rather surprising conclusion shows that it is possible to disconnect the discourse from PPP. PPP is not important by itself, the result shows that it only play the part of possible solution to the problems related to the discourse and does not have any value in its own.This result lead the conclusion that PPP is no more than a tool for politicians to get as much out of their infrastructural aims as possible, as rational vote-maximizing actors.