The accounting information system comprises budgeting, accounting, and costing. The accounting information system has, traditionally, constituted an integrated system where the different elements collaborate. If ABC is introduced this order is disturbed, since ABC is based on another logic which cannot easily be integrated with budget and accounting. ABC, therefore, is usually used parallely to the conventional costing method. There are, however, companies that have taken its ABC one step further by letting it replace the old costing model and integrate it with the accounting information system.

This is a case study on the functioning of political parties and the aim was to explain ?how? and ?why? the Swedish social democratic party changed their policies in the Middle East politics. I wanted to explain this process of change by using Angelo Panebianco?s framework for the analysis of political parties. Angelo Panebianco´s hypothesis is that all parties must be viewed as organizations to understand their functions.

The purpose of this Master thesis is to increase the knowledge about how public libraries can contribute to fulfil political programmes aimed towards integration. To achieve this we have conducted an evaluative case study about a public library in Sweden and the activities they carried out within the framework of the metropolitan policy programme Storstadssatsningen?. The questions raised consider which the political aims for integration within this programme were, which activities the library did accomplish, what the result in comparison with the politically decided aims was, and what conclusions can possibly be drawn from this? The theoretical framework consists of theories regarding evaluation, political programmes, integration and segregation, and public library-activities.

Att förstå sambandet mellan miljövariabler och fiskarters förekomst eller abundans är en väsentlig del i att bedriva ekosystembaserat bevarandearbete och ekologiskt hållbart fiske. Tånglaken, Zoarces viviparus, var klassad som nära hotad på rödlis-tan 2010 och på HELCOM Red List of the Baltic Sea 2013. Tånglaken är utbredd över hela Östersjön och används som en bioindikator för föroreningar i havet Att förstå vad som styr tånglakens utbredning är alltså viktigt både ut bevarande syn-punkt och ur miljöövervakningssynpunkt Meningarna går isär angående dennes ha-bitatpreferenser. Med hjälp av data i form av uppmätt djup och videosekvenser från provfisken inom projektet BONUS INSPIRE och data i form av rasterkartor för andra miljövariabler har generalized additive modelling gjorts för tånglakens före-komst i Östersjön. Tre slutgiltiga modeller valdes ut baserat på förklaringsgrad.

The purpose of this paper is to give examples of different ways of economic planning and calculation within agriculcture. My aim is to use a couple of them as an explanation of a case from reality. My choice went to budgetsimulation and balanced scorecard since those are best suited in this specific case. In the information retrieval I present different instruments of economic planning like theory of cost, budget and productcalculation. The budgetsimulation describes how to use the different methods in a long term economic planning. The balanced scorecard is also a model of longand short-term planning but besides the economy planning it?s also a reminder of your personal goals. In the model I have used a dairyfarm as a case.

This is a case study about the effects that disasters have on social work. The case in question is the fire in Berga village, Kalmar, which took place the 12: th of October 2011. The aim of this study is to describe the ways in which Kalmar worked crime preventive towards young people before the fire and after. The study also aims to specify if, and how the disaster affected the crime preventive work with young people. In this study we define the fire like a disaster and disaster has the ability to create changes in policy.

The expansion of the Swedish hydro power has contributed positively to the reduction of the environmental impacts from the fossil fueled power production. In the same time the extensive expansion has been proved to cause negative ecological and local environment impacts of a stream. This, in turn, has been affecting the biodiversity and fish stock negatively, which has been reduced. One of the underlying problems is the lack of possibility for the fish to pass the plants, but it is also directly correlated to the mortality rate of the fish passing through the turbine, which this study is investigating.The mortality rate has been computed for three different locations in Sweden, Untra, Tännfallet and a third one whose location is confidential, and is denoted as Case 1, 2 and 3. The model used to calculate the mortality rate in this investigation is based by existing blade strike models and knowledge and are investigating the death due to mechanical injuries from collision with a runner blade in the turbine.

The purpose of this essay is to illustrate how and why teachers in New Zealand use portfoliosas a part of their teaching. The purpose is also to investigate if, and in that case how, a sociocultural perspective on learning can be shown through the work with portfolios. Toinvestigate this we have made a case study in New Zealand where we interviewed sixteachers. The result of the investigation shows that our teachers use portfolios in both asummative and a formative way. In a summative way to gather what the children have done inschool, and in a formative way to help the students to assess what they have done, how theyhave done it and what they are going to do next.

This work is meant to contribute to the research of adaptation studies by focusing on a special case: the transformation of a fictional diary into a movie. In order to sustain the form of the literary source the adaptation to movie requires certain strategies. Först of all, the diary genre is characterized by a one-dimensional narration. Second, diaries only supply a few written dialogues, hence this "void" has to be compensated and filled by media specific measures. Third, the investigated diary is a story of individualization and emancipation of a single woman.

Examensarbetet är utfört vid Ringhals AB och riktar in sig på reaktorkylpumparna på reaktor tre vid Ringhals kärnkraftverk (R3). R3an är en tryckvattenreaktor och reaktorkylpumparna är vertikala enstegs centrifugalpumpar som tillverkats av Westinghouse.Bakgrunden till detta examensarbete är att Vattenfall AB vill öka kunskapen inom modellering av LOCA (Loss-of-coolant Accident) och har startat ett projekt för modelleringen av detta i den termohydrauliska koden TRACE. En viktig del i modelleringen av LOCA är hur reaktorkylpumparna beter sig när dom får hantera ett tvåfasflöde och då främst hur försvagad deras pumpförmåga blir.För att kunna göra en korrekt modell av pumparna i TRACE behövs pumpkurvor för samtliga pumpregimer för både enfasflöde och fullt försvagat tvåfasflöde samt en kurva för hur pumpen reagerar på olika ånghalter. För de pumpar som finns på R3 finns bara kurvor för fyra pumpregimer för enfasflöde, så i dagsläget är det svårt att göra korrekta analyser av pumpförmågan.Syftet med arbetet är att få fördjupad förståelse hur reaktorkylpumparna beter sig vid ett tvåfasflöde och hur detta på bästa sätt kan modelleras för R3s pumpar och målet är att analysera och ge modelleringsförslag på bästa sättet att modellera reaktorkylpumparna i samband med tvåfasflöde.Examensarbetet har delats upp i två delar. En litteraturstudie för att utreda vilka pumpdata som skall användas för att på bästa sätt efterlikna pumparna på R3 och vad som gör att pumparna försvagas.

I den h?r rapporten till?mpas tv? f?rgreningsprocesser, en diskret tid Galton-Watson och en kontinuerlig tid Markov f?rgreningsprocess, i syfte att studera hur en population av ?ldrande celler utvecklas beroende p? populationens celldelningsf?rm?ga och delningshastighet, d?r ?ldrandet ?r direkt kopplat till ackumulering av defekta proteiner. Vi kollar ?ven p? effekten hos cellens ?ldrande baserat p? hur k?nsliga de ?r f?r defekta proteiner. Populationens delningsf?rm?ga har en avg?rande effekt p? hur v?l populationen v?xer och bibeh?ller ett l?gre antal defekta proteiner hos cellerna, med dessa f?ruts?ttningar ses ytterligare effekt baserat p? delnigshastigheten hos cellerna.

AbstractOur purpose for making this study is to study the implementation, the use of and the effects of Lean within our case objects.  We chose to make this thesis by case studies. The three themes mentioned above is also the main research questions that we aim to find an answer to by this study. We have chosen to do a cross section analysis where we conducted structured interviews to find answers to these questions. The theoretical reference frame consists partly of traditional theoreticians within Lean but also more recent research within the subject as well as theory specifically for Lean within the Health Care sector.The result of this study shows in all our case studies that the Management has been supporting the implementation, but that the implementation process proceeds faster if also the professionals are involved in the process.  To succeed with the implementation there is a great need for good reasons and strives that can benefit the professionals. By the use of Lean our case studies have evaluated its processes, with the main intentions being to reduce waste activities and to create flows with ?pull systems?.

The aim of this study is to examine the investment decision process for investments that arise due to strategic changes and are of strategic importance to the company. At the foundation of this study is the previous research in this area, done by King (1975) and Bower (1970), which examines the investment process on a more generic level. At the core is the investment decision process pertaining to Projekt X, an investment performed by NordiCorp. Having conducted a case study including six interviews with employees from various parts of the organization, combined with a large number of internal documents, the process regarding the investment decision was carefully illuminated. The results show that in many regards, this process follows the more generic investment process.

Computer use at work has risen considerably over the past fifteen years and is currently a relatively common phenomenon when 76 percent of women and 72 percent of men using the computer in their daily work (SCB Arbetsmiljörapport 2009).According to Gulliksen and Göransson (2009), Sweden is one of the countries which are more advanced in the procurement of computer systems at work. He means that Sweden has unique opportunities and conditions for user participation in the development of computer systems, when the user has the right to influence their working environment through a law in the Work Environment Act. The paper examines the importance of user involvement in system development and the Swedish company's approach and experience of user involvement. To highlight and explore the importance of user involvement, there has been a case study in which users have been representative of the development process. The case study has been conducted on a case company where the system IST analys was in need of a new interface.

This essay investigates the relation between ?usage? and ?hearing? of dialectal words and expressions in the Ryukyu islands, Japan, in this case words and expressions from a mix of Ryukyuan and standard Japanese, so called uchinaa-yamatoguchi. A survey was conducted and in the questionnaires the respondents were asked to fill in the degree of usage and hearing of each word and expression, consisting of three alternatives each; use often, use seldom and never used - hear often, hear seldom and never heard.My findings show a stable pattern in the relation between usage and hearing, where the usage is relatively low compared to hearing in almost every case. Among the most frequently used ones, one could find words and expressions connected to food, festivals, type of person, adjectives, adverb and animals etc..