De senaste decenniernas ökade globalisering och konkurrensutsättning har inneburit högre krav på styrmetoder hos såväl privata som offentliga organisationer. Innes & Mitchell (1990) har utvecklat en modell för förändringar i styrmetod (på engelska management accounting change) som Cobb, et al. (1995) och Kasurinen (2002) sedan vidareutvecklat. Denna modell beskriver vad som på företagsnivå driver förändring i styrmetod och vilka barriärer som organisationen måste övervinna för att lyckas med förändringen. Offentliga organisationer styrs ofta av andra mål än privata organisationer vars mål många gånger är att tjäna pengar.

Bright Chest of DrawersThis project derives from a fascination of spaces which withonly light and shadow withhold a narrative value, which createsemotions and experiences with a minimum of objects. Iwanted to invesitigate light and lighting, and create a productthat can change the mood and experience of a spatial enviromentwith light. Questions I asked myself was: How do I relateto the spatial limitations that arise? How can I, with light asmy tool, give form to an immaterial value or state of mind?Will the object that illuminates be the most important factorof communication and meaning when I want to tell a story, oris it the light itself?The result became a chest of drawers that is lighted up frominside when you open the drawers. It serves a function as a unitfor storage of objects, but also makes us reflect of the importanceof objects, of how we define a spatial enviroment, andwhat we consider as private spaces in our home..

The aim of this study was to examine creativity, measured with four different tests, and self-image in 18-19 year old women (N = 30), and their earlier presence of imaginary companions. The result showed that there were many correlations between the different creativity measurements. Self-image correlated significant with fluency of ideas in one test. "Psychological health" along with "skills, talent and abilities" were the two most important self-image aspects for creativity. We found negative relationships between imaginary companions and creativity, but a positive relationship with self-image.

This study examines what effect swimming has on the rehabilitation, compared with only resting after a cranial cruciate ligament surgery. It consists of a literature study, an inquiry study and a visit to a rehabilitation centre. The inquiry study shows that ten weeks after a cranial cruciate ligament repair, the lameness has disappeared in a greater number of dogs among those that undergo swimming as physiotherapy compared with those that do not swim. Literature shows that swimming has a positive effect on the result after surgery. The thigh circumference increases faster, the limb function improves more and the range of motion gets larger. Dogs should therefore be recommended swimming as rehabilitation after surgery for a rupture of the cranial cruciate ligament..

We got in contact with Marco AB, who we?ve had contact with before concerning earlier projects, to find out if they were interested in arranging a larger project for our last class (Examensarbete 15hp). They were very positive to this proposition, and soon they offered us a project regarding reconstruction of their current mechanical device that absorbs all the force from the lift itself when it is at a predefined level (sv. sjunkspärr). The current solution does fulfill the requirements that are given, however it is not a solution that gives a high level of satisfactory.

We got in contact with Marco AB, who we?ve had contact with before concerning earlier projects, to find out if they were interested in arranging a larger project for our last class (Examensarbete 15hp). They were very positive to this proposition, and soon they offered us a project regarding reconstruction of their current mechanical device that absorbs all the force from the lift itself when it is at a predefined level (sv. sjunkspärr). The current solution does fulfill the requirements that are given, however it is not a solution that gives a high level of satisfactory.

This study compares the sample variance of the mean in a simple random sample (SRS) and a systematic sample from a surface. The study also compares the prediction error variance in a SRS and systematic sample from a random field. Recommendations are presented on which method to use in the clearance and exemption process in the nuclear industry. The results indicate that quadratic systematic sampling outperformed SRS in most instances and proved to be especially efficient in the presence of a long-ranged covariance function and high sampling intensity (i.e. short distances between observations).

In this essay a model of a potential illegal hunter?s decision-making is created and presented in order to provide an overview of important parts of the complexities associated with the current Swedish predator policy. A comparison is made between a livestock owner?s economic incentives, and the expected costs faced by the potentially caught lawbreaker. In accordance with economic theory the benefits and costs of illegal hunting are compared and thus the optimal choice is determined where marginal costs and benefits are equal.

This essay is about how organizations reveal their employees in the annual report. The purpose of this paper is to examine the extent to which organizations reveals their employees in the annual report, and the purpose has three questions: How do the organizations present their employees in the annual report? What do they choose to report? What motives lies behind?The problem today is that organizations can´t account the employees as assets, they can only be accounted as an expense in the income statement. This can lead to that stakeholders can´t convey an organization's "true" value.With a combination study, we examined how organizations certified by Investors in People presents the employees in their annual reports. In the framework, we have, among other things dealt with personnel mandatory disclosure in the Annual Account Act, the difference between private- and public sectors accounting.

Nimo Verken AB is the leading producer in the Scandinavia of drying cabinets. The construction has, with small changes, been the same since the 70s with a thermostat and a timer as controlling system. There was a wish to develop a modern cabinet which showed remaining time on a display and with energy saving functions.In this report we go through how it is possible to implement a digital controlling system, where remaining time is shown on a display and where it is possible to choose a preset ?program?.The report first presents the fundamental theory for a PIC, where we describe the different registers, how interrupts are handled, the internal clock function and how data is sent to control the different parts of the construction.Next the report presents and describes the new hardware that is needed, such as the encoder, the temperature sensor and the display.After the theory we describe how the program in the PIC may be drafted. Last in the report we have the result of the tests of the temperature variations and the accuracy of the time..

This thesis project explores technologies that enable people to experience the world through animals' senses in order to spark interest in and awareness about the marine environment and its inhabitants. The project is carried out as part of a planned ocean themed science center. The purpose is to explore how a greater understanding of the marine environment can be achieved using interactive technologies. The thesis is based on a theoretical framework consisting of academic works on experience, learning in a museum context and sensory perception. Our proposed designs are a series of, primarily, wearable devices that translate sensory experiences and principles from the marine world to humans.

The aim of this master?s thesis is to investigate the value and impact that reading groups organized by Swedish Public Libraries, have on its participants, role of the librarian and the Library as whole, according to librarian?s conceptions. In literature and earlier research reading groups are described to represent an important reader pro-motion tool for Public Libraries. At the same time the typical reading group member is often described as a per-son with a familiarity of reading. Another purpose is therefore to investigate the contribution of reading groups in promoting reading, according to librarian?s conceptions.

This paper attempts to trace the journey of Adonis from ancient Mesopotamia, through Phoenicia and finally to Greece, and to see how his function and cult have evolved during this migration. It starts with a short summary of previous research regarding Adonis and goes on to describe the myths and the rites of Adonis as they were celebrated in Alexandria, Byblos and Athens. I then examine possible connections to ritual drama, the mystery religions and whether there is any evidence that the Adonia might have been a germination ritual.My conclusions are that Adonis loses his connection to the growing cycle and the ideology of sacred kingship with the move to Greece where the political system with independent city states is different, and that there has been too much focus on Adonis as a vegetation god. Since Adonis is connected with the ancient Near Eastern cults of sacral kingship it might be more rewarding to consider the death aspects associated with his cult and the possibility of ancestral worship in relation to a ruler. This would make some of the otherwise puzzling aspects of his cult more understandable..

This thesis examines the establishment of auditors as third party assurers of sustainability reports in Sweden. This is done through a qualitative case study that examines the subject from both a preparer?s and an assurer?s perspective. Empirical data was analyzed using a combination of agency- and legitimacy theory. The study reaches the conclusion that sustainability reporting companies in the study demand a verification service for reported sustainability data in order to increase creditability, meet increased stakeholder demand and increased accounting complexity.

To identify the underlying forces behind a product hype is difficult and the findings often seem random and unclear. To create a better understanding behind the affecting mechanisms would consequently be a valuable addition to the surrounding research area. The purpose of this paper is to understand if there exist common denominators between different product hypes and in such a case, which these are and how they function. By conducting a case-study on four products which have enjoyed immense sale success on the Swedish market, the possible presence of structural resemblance will be analyzed. From the study we can conclude common denominators such as the presence of an underlying trend and an overbalance of indirect decision basis do exist.