This thesis investigates management accounting systems in a Swedish health care environment. Through a qualitative case study of an activity-based cost accounting system that was introduced in 1994 at S:t Görans Sjukhus, a large Stockholm hospital, the following questions are addressed: What benefits can an activity-based cost accounting system offer the Swedish health care providers? What are the potential problems impeding the implementation of such a system? Main findings: an activity-based cost accounting system can improve the understanding of where costs are generated in the production processes. Comparisons between alternative production processes are improved, and the data may serve as a basis for internal pricing measures. Concerning the second question, difficulty in reconciliating the principles of economic control with the culture present in a hospital is identified as the main obstacle to a new management accounting system..

In recent years, existing solutions for cooling personal computer CPUs have been supplemented by a new product category, factory sealed water cooling loops. These systems, consisting of a water block with an integrated pump, a fan and a radiator, perform well compared to the air cooling solutions but are less effective than larger, custom-built water cooling systems.This project aims to explore the most important aspects of a factory sealed system and to identify possible cost-effective enhancements of the performance.The most significant differences between the different groups of water cooling loops are the block design and the pumping power. The performance of both categories is also largely dependent on the fan power, but increasing fan power has a large negative impact on the noise level.Both radiator size and fan model choice appear, in tests, to be relatively unimportant, presuming that the noise level is kept constant. The position and direction of the fan, however, has significant impact on both the temperature and the sound level.Water blocks can be designed in several different ways, both regarding the heatsink design and the flow direction. In simulation, flow with the inlet centered above the heatsink result in considerably lower pressure drop and slightly higher temperatures than flow through the block, for heatsinks with fin arrays.Creating a competitive product in this product segment certainly seems possible, as there are performance-increasing changes to be made that seemingly has little impact on the production cost.

In this study is being examined how cities can be planned in the face of rising water levels and extreme weather, due to the changing climate. The starting point has been to investigate how the problems can be tackled and how the positive sides of water in the city can be strengthened, and synergy effects and greater sustainability be achieved thereby. The method has been literature studies and case studies containing interviews and visits. Göteborg, Kristianstad and Arvika have been studied for discussions and ideas about adaptation. Today, building near water is very popular which brings both advantages and disadvantages.

This paper has it?s background in Physical Activity on Prescription, a projectwhich the Swedish sports movement is part of. The study refers to a limiteddivision of sports for adults, namely a phenomenon here by referred to as dropin-activity. This form of physical activity is characterized by an understandingthat the participant often lack experience and that it is possible to pay for eachoccasion. The purpose of the study was thus to take a closer look on organized,non-profit sports clubs which offer this type of exercise for adults.

Physical activity can reduce the risk of developing dementia, and studies show that people who already have some form of the disease can get a better memory function and find it easier to perform daily tasks if the activity is performed regularly. People who are diagnosed with dementia are generally not offered physical activity to a high extent, nor is there a wide range of equipment developed to suit the target group.The Bike Around project was launched during a workshop in Copenhagen and was organized by HCH and Techna Science with the aim to develop new training equipment for people with dementia. The workshop resulted in the development of a customized training bike where the user can get a biking experience from his wheelchair or favorite chair. By integrating the pedal movement with a prerecorded movie projected on a screen, the memory can be stimulated both visually and by the activity itself.Our assignment in the project consisted of three parts: design of the bike, movie playback and software programming. During the project a prototype has been created that meets the requirements of ergonomics and usability..

AbstractThe purpose of this investigation is to find out how the pupils can discover and to feel joy in their creative art activity and also to believe in their own ability. The aim is to figure out if creative art activity is able to raise the pupil?s self-image. By literature, pedagogue interviews, and interviews with pupils at the age of ten years old and by action research is the way that I have searched for an answer for my question. The main result is that fantasy, creativity, courage and lust are important parts to develop in the job of raising the self-image.

 This paper is made on behalf of Statistics and Research Åland, ÅSUB. The aim is to explain the turnover for companies in Åland, with appropriate variables. The main study variables are variables that consist of the Swedish and Finnish activity indices. The study variables also include variables which consist of tourists from Sweden and Finland and the introduction of the Euro in Finland. The data used is from the period January 1996 to June 2008.Different regression models for the turnover are tried and explanatory variables are selected by use of stepwise regression, backward elemination and forward selection. The final model includes activity indices for Sweden and Finland, the introduction of the Euro, tourists from Finland and an autoregressive component of order one .

Severe floods caused by heavy autumn rains in year 2000 raised the question whether measures to reduce the damage from high water levels, in the area surrounding lake Glafsfjorden and along the river Byälven down to lake Vänern, are possible. One option is to reduce flow resistance along the river and thereby lower the maximum water level a given inflow would cause. Good knowledge of hydraulic and hydrological conditions is necessary in order to estimate the effect of such flow-reducing measures. In order to quantify such effect a 1-dimensional hydraulic flow model has been set up for the river Byälven using the software package MIKE 11. The model is more detailed, especially concerning topography and bathymetry, than earlier models used for studies of the river.

Physical activity is required for a good health and science shows a clear connection between exercise and a lower risk for disease. Still, the physical activity among the population is far from good. It is the individuals own responsibility to exercise, but the society also has a responsibility to give opportunities to exercise for the population. The aim with the study was to investigate what motivated the group of physical active people to use the Central hospital in Kristianstad?s health program.

Many everyday tasks and also many sports require good grip and forearm strength. Everything from carrying boxes and lifting a child to grab the arms and legs in various martial arts, or holding a tennis racket involving the hand and forearm muscles in various ways. It is therefore important to train these muscles to prevent injuries and congestion and to perform well in sport. A well known way to train functional strength in the hand and forearm muscles is weight training with thick handles. The purpose of this study was to investigate the differences in muscle activity in the upper arm and forearm muscles as well as the deltoids between two bars of different diameter (28mm and 57mm) in two different weight training exercises using electromyography (EMG).

The purpose of this paper is to contribute to better understanding of the importance of social support for physically active individuals' experiences of training residence following an injury.The physical activity's impact on public health is well known. Increased physical activity also increases the risk of suffering an injury related to physical activity. The importance of social support for those individuals who suffer an injury related to physical activity is where increased knowledge is needed.Four interviews to were conducted using a thematic interview guide with the following themes: The experience of the training break, two sides of social support, several ways of dealing with the experience, the design of the support, Varied support providers relationship changes. The most important property of the individual who gave support was an experience similar to that of the injured individuals underwent. That, combined with the close relationship with the individual who gave support was seen as crucial to the experience of the social support role for the injured individual.The Conclusion was that social support is important for the experience of a break from exercise due to an injury related to physical activity..

Increasing attention is being given to acid sulphate soils wherever they occur. The problems that leaching sulphate soils gives with significant lowerings of pH and mobilization of heavy metals influence large spectra of our society from fisheries to agriculture to construction. Mapping these soils is consequently of great importance and the methods of doing this is very much lacking in function and precision. This study was therefore carried out to investigate whether conductivity in running water can be used as a simple instrument to identify acid sulphate soils in the catchment. 31 coastal streams in the county of Västerbotten were analyzed for different catchment properties such as occurence of marine sediments and basic water chemistry including conductivity and sulphate.

Drain water heat recovery is an uncommon measure in multi-unit residential buildings. There istechnology available for the purpose but the knowing and experience of the heat recovery systems islittle. The purpose of this thesis is to evaluate the future potential of drain water heat recovery inmulti-unit residential buildings.A major part of the multi-unit residential buildings in Sweden were built during modernismen andrekordåren (1940?1975). Many of the buildings have worn out drain and water supply systems andmany are in need of a general refurbishment.

70 % of the lakes and waters in the water district of northern Baltic Sea do not reach the requirements for good ecological status. This is mostly due to eutrophication caused by a too high deliverance of nutrients from agricultural land or effluents. Losses of particulate phosphorus through water erosion contribute to a great extent to this eutrophication. In the action plan for the water district cover crops are mentioned as a measure for reducing losses of phosphorus from arable land. This paper reviews the possible effect of cover crops in the water district and discusses what crop that would be most suitable.

SAPA´s resource of waste heat is the basis for this thesis to investigate the possibility of energy assets in their cooling water and possible uses for it. The energy in the waste water is greater than the current need which has three uses which are (1) heating the factory, (2) converting liquid propane to propane gas and (3) local domestic heating. The average energy load that is available is 1, 7 MW and the average temperature in the cooling water is 41°C. The total energy load at dimensioning out side temperature is approximately 1,6 MW for the three current uses. The temperature is currently too low to be used directly in the existing systems so an upgrade is needed.