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.

Title: Strategies for competition ? a study of the Swedish contact lenses market.Authors: Pernilla AArskog and Annika Lange.Background: As a market gets more mature and the competition increases, it is more important for a company to apply the right strategic perspective. There are four fundamental strategic perspectives for a service-oriented business: a core product-, a price-, an image- and a service perspective. This study is a about service management and take its point from the theories from the Nordic School about strategies for competition, customer value, perceived customer quality and customer loyalty.Purpose: The main purpose with this study is to analyze and evaluate how the actors at the Swedish market of contact lenses should compete to gain further competitive advantages.Method: The study includes four qualitative interviews with two traditional opticians and two Internet based businesses, but also a survey with 106 contact lens users is included.Analysis: In the analyse part of this thesis it was concluded that the traditional opticians conception about their customer not agrees with what the customer evaluate as important. Many of the customers have thought about changing their optician, and besides that do not recommend their optician, and can there for not be categorize as loyal customers.

AbstractThis study deals with outdoor education together with Swedish language teaching. In my future profession as a teacher I want to be able to offer my pupils varied, discovering and exploring lessons focused on nature. The aim of this study is to throw light upon outdoor teaching, hoping that more people will discover nature as the right place to learn.In my study I have asked these questions:? What is outdoor education?? How can Swedish be taught out of doors?? Why is this method a good complement to the traditional teaching in the classroom?With these questions in wiev I made three qualitative interviews with teachers with different backgrounds. In addition I have planned, taught and evaluated the lesson that is the basis of the result.Outdoor education should be given increasing time in school and be used as a complement to the traditional teaching in the classroom.

Uppsats för avläggande av filosofie kandidatexamen Kulturvård, Bygghantverk, 22,5 hp, 2014.

Familjestrukturer och föräldraroller är i förändring. Stereotyper av föräldraskap har bidragit till rådande attityder där män och kvinnor i icke traditionella familjestrukturer bedöms mindre fördelaktigt (Brescoll & Uhlmann, 2005). Studiens syfte var att se om attityder påverkas av huruvida föräldern är karriärist eller föräldraledig samt man eller kvinna. En pilotstudie genomfördes för att generera egenskaper för föräldraskap och bestod av 30 deltagare. I huvudstudien deltog 115 personer, varav 69 kvinnor och 46 män.

Aim: Based on portfolio theory, which highlights diversification, and CSR, which describes the value of social and ethical responsibility of corporations, this study examines whether there is a difference in risk-adjusted performance between ethical and traditional mutual funds. Ethical funds are limited in their opportunities of diversification and should therefore be limited in their potential perfomance. On the other hand, a focus on social and ethical responsibility can be profitable.Method: The study uses a quantitative approach where we used 25 mutual fund in each category, ethical and conventional mutual funds. The mutual funds and their data has been obtained from www.morningstar.se and www.pensionmyndigheten.se. Historical performance between 2009-2013 were processed to obtain the Sharpe ratio and M2.

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

The aim of this Masters thesis is to investigate how the image of the Public library is described in the Swedish national library politics, and compare it with the image given of the public library in the Danish national library politics. The method used for this analysis is a comparative discourse analysis of the homepages produced by the Swedish central government Regeringen and Kulturrådet and its Danish counterpart Kulturministeriet and Biblioteksstyrelsen. Theories on postmodernity have been used to analyze how the Swedish and the Danish central governments image of the Public library corresponds with a changing society and the changing behaviour of the public library users. Our analysis concludes that the traditional view of the Public library as an institution mainly concerned with literature and reading still is of great significance in the discourse of the Swedish central government. In contrast, the Danish central government presents a more postmodern view of the public library as an institution that is part of the Information- and the Knowledge society.

This study is about Wikipedia which defines itself as a free online encyclopaedia. Our chief interest lies in the debate and the controversy which has arisen around Wikipedia. After reading critical articles concerning Wikipedia we found that the debate for most parts had one identifiable theme namely the question whether Wikipedia is an encyclo-paedia or not.Encyclopaedia as a term and a phenomenon has a long tradition. Wikipedia, despite calling itself an encyclopaedia, functions differently in comparison to more traditional encyclopaedias. These traditional views involve encyclopaedic structure, its organiza-tion and its functions.

The aim of this thesis is to map the intellectual base, and identify the general research interests, of Cultural Policy studies. In addition to this the thesis also aims to trace the uses of theoretical and conceptual approaches within the identified research interests. This is done by analysing citations from 130 articles published in the leading scientific journal International Journal of Cultural Policy between the years 2002-2007 using the bibliometric method author cocitation analysis (ACA). The results of the ACA confirm the overall notion that the research field of cultural policy studies is an ambiguous one, even when it?s studied with a quantitative method specialised in uncovering hidden structures within a given field as ACA.

The aim of this study is to analyze the discourses of activists who work against female genital mutilation/cutting (FGM/C) in Tanzania. The study focus on the discourses that arise during interviews about FGM/C with five activists. To examine this we asked the following questions: What discourses are presented in the interviews? How do these discourses interact together ? are there any discourse conflicts? How do the activists talk about FGM/C in comparison to our western view? The study is based on discourse theory. We also use feminism and postcolonialism as theories in our analyze.

Several scenarios point toward a future where we are far more people on Earth than today, where most of those people will live in cities and where oil no longer dominates in the transport systems and in agriculture as an energy source and where less energy will be available to us. The report investigates what areas in traditional ecological knowledge that can contribute to the transition that follows a future with less energy and establishes three areas with the potential of becoming important: areaspecific biological knowledge in societies that are more dependent upon its surrounding environment and its natural prerequisitesthe local management of these biological resources, which often means a fair sharing and sustainable handling of the resources and which has been observed in Nobel price awarded Elinor Ostrom?s researchthe world views that lie behind how the environment is considered and managed, world views that can inspire and point toward how we in the future should formulate world views that do not give the destructive modern management of the environment It is also noted that the magnitude of the city living in the future is a historical news and that very little research has been done in how traditional knowledge can be transferred into this kind of living..

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

Utvecklingen av kontextmedvetna applikationer har gett informationsteknologin nya möjligheter att låta användningen av tekniken gå mot den värld som beskrivs i Ubiquitous Computing. Forskning visar att en automatisk kontextanpassning kan ha negativ effekt på en användares tillit mot en applikations beteende. Därför har vi undersökt hur feedback kan användas för att generera en känsla av tillit mellan en användare och en kontextmedveten applikation. I genomförandet använde vi en explorativ designstudie. För att bygga vår undersökning från en teoretiskt informerad grund utformade vi ett antal designprinciper från teorier inom relaterade områden.

Uppsats för avläggande av filosofie kandidatexamen i Kulturvård, Bebyggelseantikvariskt program 15 hpInstitutionen för kulturvårdGöteborgs universitet2015:22.