Studies show that activity based costing (ABC) is not widespread in practice even though it has been present in the academic world since the 80's. This thesis examines the reasons for the discrepancy between theory and practice through a case study of a Swedish manufacturing company. The intension is to answer the question of what contributes to the choice of precision in product costing.We found arguments for increasing precision in product costing but not to the extent of a full-scale ABC implementation. The company's estimation of the value of increased precision. In the study three company unique factors were isolated that affected the company's estimation of value; drifting purpose of product costing, historical use of product costing and knowledge about product costing..

This Master?s Thesis work was performed at the Studio Engineer department at Volvo CarsDesign Centre in Gothenburg, Sweden. The assignment has been to create a new idea of an airvent where the news value mainly was focused at functionality but also with great attention onvisual appearance.The work has been totally independent and not been aimed to any specific car model. Theindependency initially made that the visual appearance primary wasn?t limited in any way dueto surrounding components.

Social sustainability is often regarded as a solution to social problems in general. In this study, on the contrary, social sustainability is conceived as a socially constructed concept and the result of a certain way of looking at the world, the human being and the ideal society. The study centers around Kinda municipality in the southern region of Östergötland and a few of its elder inhabitants. What meaning and substance social sustainability is contained with as well as the effects that are produced by these conceptualizations is explored and analyzed. Also, the study examines the encounter between political policy?s and judgments on the one hand and the experiences and preferences held by the municipality?s elder inhabitants on the other..

This is an essay with anticipations to bring out knowledge about organisational culture for the interested reader or explorer of culture in organisations. Focus positions on ingredients that can be understood as fabricating organisational culture. The essay is, for example, about values, norms, ethics peoples characteristics, that shapes an organisation. In this area of expertise there are numerous categories of scientists and disciplines that do research on this theme. Therefor it exists a rather various collection of definitions of what organisational culture is, or can be.

The Homogeneous Charge Compression Ignition (HCCI) engine is promising in terms of lowNOx, low particulates and high efficiency. Due to its homogeneous charge, where thecombustion starts almost simultaneously from a number of points in the combustion chamber,only lean mixtures are possible to burn because of the resulting rapid combustion, which is muchfaster than the combustion in an SI-engine or a diesel engine. When richer mixtures are used thecombustion will start earlier and also be more violent.To phase the combustion later and lower the combustion speed, external cooled EGR can beused. The EGR-system used in this thesis uses a divided exhaust channel where one channel andits corresponding valve are used only for transporting EGR back to the intake system.Consequently the EGR-valve is connected to the intake pressure. This system is called Direct-EGR (D-EGR).Engine tests verified that the CA50 indeed is phased later when cooled EGR is used.

The purpose of ?The Lake? was to create an experience with music and visuals working with no budget.A personal purpose was that I wanted to explore new areas in design, like scenography, and combine them with my previous knowledge and skills. My method was to keep my hands busy at all times and use new materials. I also wanted to work with other creators and learn from their methods. Together with a musician I created the music and the concept for the project.

The most dominating type of company in Sweden is the small-sized business and it usually lacks its own marketing department. The purpose of this paper was to analyze several small Swedish businesses which are specialized in different sectors of the Mechanic/Technology industry but they are similar in terms of having niched products and they are leading companies in the world. The objective was to do research about how small businesses work with marketing despite its lack of resources and capital.This survey has shown that customer contacts, customer relationships and especially for those investigated companies, it was very important to focus on globalization and product development in order to build a Point of Difference..

AbstractHow do pupils with intellectual disabilities experience participation and involvement in school work? It was a question I had in mind when I was formulating the thesis statement. I wanted to catch pupils? experiences and analyze them from the sociology of childhood. Do pupils want more involvement and what obstacles and opportunities do pupils find to exert participation and involvement?The study is based on six interviews conducted with pupils enrolled in the compulsory school for pupils with intellectual disabilities.

Starting at the end of the Cold War, this publication assesses the impact of the upheavals in Eastern Europe and the atrophic Soviet Union on the Swedish doctrine of neutrality with its 200 year old tradition. Since the end of world war two the proximity of the Soviet Union had constituted the major impetus for upholding a position of neutrality and as this vanished a pressure for change was created. This essay works with a theoretical framework delineated by Kjell Goldmann and under this disposition, the Swedish tradition of neutrality, governmental positions, opposition and four major influential newspapers are studied. The standings of each variable are canvassed in an attempt to explain the development of Swedish security policy during the crucial years of 1988-1992..

Immersion is a construct that measures how deeply engrossed a user is with any mediated situation. In the field of game design, immersion is a significant aspect of what makes a game enticing, and as such it is of pivotal importance to create and maintain it to keep the player's mind off the real world while inside the confines of a game framework. According to the GameFlow theory, it is one of seven key tenets of evaluating and implementing a successful game design. Yet, certain multiplayer online games are designed in a fashion that in some cases seem to break immersion, where the player is frequently put out of action, sometimes for minutes on end. In this study, using online questionnaires, we discover that players, despite claims otherwise, seem to be in several ways affected negatively by this breaking of immersion.

År 1994 bildades World Trade Organization, en handelsorganisation som har ökad frihandel som mål. Organisationen har kritiserats hårt och motståndet mot frihandel har uppmärksammats alltmer. En vanlig kritik i debatten är den gällande utvecklingsländer och deras roll i samarbetet. Bland dessa länder finns en grupp på 48 länder som klassas som de Minst Utvecklade Länderna i världen. Handel från dessa länder utgör en liten del av världshandeln och har minskat under de senaste åren.

This master's thesis deals with how a school class of 19 students that are 12 years old,perceive the conception of the library and its activities, and how this can be studied by usingfour different approaches: analysis of the children's drawings, analysis of the children'sessays and analysis of their answers to questions in an inquiry and in interviews. Theories ofhow children learn, develop and perceive the world are briefly presented, as we11 as theorynecessary for the analysis.The four different techniques produced in general the same result; the children displayed thesame thoughts, knowledge and values in the drawings, in the essays, in the inquiry andduring the interviews. The children participating look upon a library as mainly a building,though sometimes also a room, where there are books..

Lumilos is a work investigating the possibilities to use light and color in an interactive design context. I have explored different light sources and compared them to each other and given a short description of the history of light and how it has been developed during the industrialization in the western world. I have also investigated what is currently done in the field and summarized that with examples in the categories passive-, colored-, material- and interactive light. The conclusion is that working with interactive color and light is a hard task. There are many different angles to take into account such as personal likings and earlier experiences that is uncontrollable by the designer. Yet there are many possibilities and light is a material that is moldable in many forms. I have put the knowledge about light and color into practice and developed an interactive light wall that is visualizing energy consumption with the use of different colors of light and animations.

In several scientific and technical educations today we meet mathematical studies in differential- and integral calculus. The classic mechanics is a foundation for the physics and it has made it possible for today's technical developments that we in our everyday life meet and make use of. The intention for this essay is to give a picture of the person behind this discoveries that changed the science and the world. Besides the purpose to bring the reader on a journey through Isaac Newton's life the main intention is to give an understanding of the way he discovered the binomial theorem, the differential- and integral calculus, the numerical methods Newton-Raphson's and Newton's interpolation-polynomial, Newtons identities and his classification of third-degree curves and elliptic curves. A derivation of Kepler's first law is also included..

To get an optimal print result with rotogravure on improved newsprint, MF-paper, knowledge aboutwhat adjustment that should be done through the whole production is needed. This degree project investigatesthe reproduction?s effect on the final print result.A test print is done at Quebecor World Nordic Interprint´s regular print unit. The evaluation of theprint shows how important the use of a unit adjusted ICC-profile is for the print quality. A comparisonbetween the two separation methods GCR and UCR shows that Interprint´s present ICC-profile, usingUCR as separation method, gives less missing dots.