In today?s ever-evolving society the use of cash is replaced by digital services in the banking sector. Some local banks restrict manual cash handling while others remove it completely. This essay examines how management accounting is affected by restricted cash handling. The theory clarifies that management accounting strategies create guidelines and provides specific framework for employees and managers in the organization.

The purpose of this thesis is to discuss how a Swedish public library approaches their costumers. I will show how a library interacts with their costumers compared to a business, which has a different economic work frame, a building materials supplier. My aim is to pinpoint differences and explore new methods for the library in order to improve their service.The theoretical frame of the thesis is based on Richard Norman's notion the Moment of truth. The moment of truth is the moment when a business has to convince their customer that they offer both the product, proficiency and service that the customer needs. Service encounters at two organizations have been observed and their differences and similarities compared.

Background: In our case study we have been studying a company that during the last seven years have tried to implement the control system Balanced Scorecard. They have during this period made three attempts. According to Kaplan and Norton, the creators of Balanced Scorecard, it should take about 16 weeks to implement a Balanced Scorecard. Purpose: Our purpose is to investigate which factors that influence the possibility to implement Balanced Scorecard. Method: We have conducted a case study where we have studied implementation at three levels in a company.

Wastewater contains biodegradable materials, which are often measured as BOD7.Trickling filters are sometimes used as a purification step for BOD-reduction. Atrickling filter is a tower, which is filled with a carrier material. Microorganisms growon the carrier material in the form of a biofilm. This biofilm consists mostly of bacteriathat purify water from BOD.In Älgarås? wastewater treatment plant the water is purified by a trickling filter.However the treatment plant has difficulties reaching the emission requirements forBOD.

AbstractThis essay investigates what knowledge members of staff in day care centres for grown up people with disabilities have about Alternative and Augmentative Communication, AAC (in Swedish, Alterantiv och Kompletterande Kommunikation, AKK). Day care centres are working places for people with disabilities who do not have the possibility, caused of their disability, to work in ordinary works in the open market.To communicate with other people is a human right for all people even if you have a disability, even if you don?t have a spoken language or if you, because of your disability, have difficulties to understand a spoken language. When you don?t have a spoken language you need different ways to be able to communicate, make choices and take part in activities in the community.

For over 40 years, there's been a debate in Sweden of whether it's good or bad with maintenance therapy for heroin addicts. This method is far more acknowledged in other parts of Europe and in USA. The aim of this paper was to explore how public actors manifest their thoughts concerning the subject of the substitution program in Sweden. This approach includes the complex of problems that can be found in statements and the discourses that these operators stand for and support. In my analysis the philosophical thread was principally based on Michael Foucault ideas, but also on other theories related to social constructionism.

ABSTRACTIn an intermediate section at a large university hospital are patients with subarachnoid hemorrhage (SAH) cared for. There are international, national and local guidelines how nutrition therapy should be implemented and how much energy each patient should be given when hospitalized. The purpose of this study was to examine the documentation and actions on nutrition in patients with SAH and to see if guidelines on nutrition were followed. The study was a quantitative, retrospective record review that was analyzed statistically and descriptive. 26 patients were included.

A water treatment unit consisting of two aeration basins, two settling tanks, a residence basinand a horizontal subsurface flow wetland were used to treat wastewater from an eggprocessing factory in Brazil. The aim of this paper was to determine the efficiency of thesystem in reducing nitrogen, phosphorus, BOD5 and TSS (among other parameters) andgetting a further understanding on different kinds of constructed treatment wetlands as well astheir nitrogen and phosphorus removal processes. The wastewater from the factory consistedof process water from manufacturing and water used for cleaning, no stormwater or sewagewater entered the system. Tests were taken three times a month from October 2013 ?til April2014.

 This bachelor?s thesis purpose is to examine how library staff experiences the meeting with non-Swedish speaking users of public libraries, and how they solve different situations. Today there is not much research on this subject but we find these questions important to study because we think it is good to be aware of the situations that can arise and discuss how to solve any problems. To have a basis for this qualitative study we conducted group interviews with library staff, where they are asked about their experiences with non-Swedish speaking users. In the analysis the results of the interviews are compared to previous research and related to communication theory, which is the theoretical framework for this study.

Sahlgrenska Academyat University of GothenburgDepartment of internal medicine and clinical nutritionAbstractTitle: Can exclusive enteral nutrition replace steroid treatment in pediatric Morbus Crohn?Author: Hanna Rymark Lehnér and Josephine PetterssonSupervisor: Mette AxelsenExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: May 23, 2012Background: Morbus Crohn is a chronic inflammatory bowel disease which periodically causes great suffering for the patient. There is solid scientific evidence that treatment with steroids effectively induces and preserves remission. However, side effects are many and a great risk for stunted growth and skeletal development exists in children. A widespread view is that exclusive enteral nutrition is as effective as steroids in pediatric Crohn´s.

Syftet med denna undersökning är att se om lönen skiljer sig åt mellan män och kvinnor och om denna eventuella löneskillnad skulle kunna bero på skillnader i olika personliga egenskaper. Vi har valt att titta på variablerna utbildning, ålder, anställningstid, befattning och institution.De data som användes i undersökningen består av lönestatistik som hämtats från Södertörns högskola. Lönestatistiken innehöll alla manliga och kvinnliga heltidsanställda på skolan samt deras lön, befattning, ålder, ämnesområde och antal yrkesverksamma år på skolan.Resultaten visar att en majoritet av de anställda på skolan är kvinnor och att majoriteten av dessa inte arbetar som lärare trots att tjänsten har den högsta genomsnittslönen bland de olika jobben på skolan. Majoriteten av lärarna på skolan visar sig vara män, män har i genomsnitt högre inkomster än kvinnor på Södertörns högskola. Denna löneskillnad beror inte på kön, då variabeln kön visat sig vara ej signifikant i regressionen.

I mitt konstnärskap förhåller jag mig till speciella fenomen som upptar mitt engagemang och som jag relaterar till i mitt arbete. För mig har begreppen; Makt, Familj och Institution, varit särskilt viktiga och jag betraktar dem som mina huvudteman och har valt att skriva om dem i dessa grupperingar;Institution ? Makt ? ArkitekturInstitution ? Makt ? FamiljMakt ? TeckningJag kommer förklara närmare hur jag ser på dem och visa på hur de samverkar.Jag utgår från mitt konstnärskap och kommer beskriva hur det och min arbetsprocess ser ut samt beskriva tidigare verk och pågående examensarbete. I kapitlet om mina verk framgår det att tematiken jag nämnt ovan genomsyrat dem alla.Jag kommer ta upp sånt som betyder mycket för mig, och vad jag tar spjärn emot i tematik liksom i arbetsprocess.För mig handlar mitt arbete om att hitta den berättelse jag söker och låta mig föras genom konsten av mitt eget undersökande. Att utmana mina föreställningar och att låta dem möta det jag fascineras av.

This thesis investigates gender equality at a few Swedish elementary school libraries, and how school librarians at these libraries work with gender equality issues. It is a semi-structured interview study conducted with staff at seven elementary school libraries. Several policy documents state that the school should be a gender-equal environment, but previous research shows that there is still a lack of gender equality, and that staff often treat boys and girls differently. It also shows that boys and girls are often portrayed in a gender-stereotypical way in children?s literature.

In Sweden has the temporary agency work industry settled in an explosive way since the deregulation of the unemployment agency monopole in 1993. The demand of civil right for the employer that is rented out confronts the entire labour law regulation with new challenges.The purpose with this paper is an investigation of the principle of equal treatment in The Swedish temporary agency work act and also to create a deeper understanding of the effects of labour and employment relationship. An investigation of relevant collective agreements will be done to highlight the difficulties the principal of equal treatment is exposed to. Further on is there a will to gain understanding for the wage concept and what possible can be included in the wage concept in relation to the principal of equal treatment in The temporary agency work directive. By using the dogmatic method, an approach to descriptive identifying relevant sources of law and clarify the legal situation in the area.In the conclusions it will be determined that the principle of equal treatment in The Swedish temporary agency work act have different effects depending on if the temporary agency or if the client corporation is tied to an collective agreement alternative if a collective agreement is completely missing.

Water logistics has long been a problem in order to effectively carry out stump treatment in both thinning and final felling. It is important that the stump treatment? equipment is configured as well as a sufficient amount of water is carried out on the harvester to get a cost? effective treatment. The flow control of the equipment has improved and water can be dispensed more efficient, but still the amount of water on the machine is a crucial factor in the total cost estimate. The knowledge of the tools available to bring water as well as the internal logistics of loading and transport to the felling site is deficient. Increased focus on "smart" solutions to manage water cost is of great importance in order to combat Hetrobasidion spp in both thinning and final felling. The purpose of the study is to describe and summarize different solutions of water logistics at stump treatment in final felling.