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..

The aim of this masters thesis is to examine the supply of magazines and periodicals for young people at the library. We also examine young peoples reading of magazines and periodicals and compare the librarys selection with what young people read. The main questions of this thesis are: What do young people do at the library on their spare time? What weekly magazines and periodicals do young people read? What range of magazines and periodicals do the city- and the school library have? Where is the department located and how is it designed? What kind of relationship is there between young peoples reading and the selection? To answer these questions we have done an interview with a librarian and a questionnaire among 13-16 year old children. We found that it is not often that young people read their magazines and periodicals at the library.

Denna undersökning hade för avsikt att granska relationen mellan skam och vuxenanknytning. Både skam och anknytning har genom tidigare forskning visat sig vara arbetsmodeller som grundläggs tidigt i människors liv och som påverkar vår självuppfattning, självkänsla och hur vi relaterar och fungerar med andra människor. Dessa inre modeller förblir relativt stabila under vår livstid. Med hjälp av självskattningsformulär mättes deltagarnas anknytningstyp och deras upplevelse och hantering av skam. Resultaten visar på en signifikant skillnad mellan anknytningskategori och självrapporterad nivå av skamuppleverser.

Skillnaden i muskelstyrka mellan dominant och ickedominant ben hos fotbollspelare hartidigare studerats. Det finns inget enhälligt resultat om vilket ben som är starkast eller om detalls föreligger någon skillnad. Tidigare forskning har utfört mätningarna i sittandeutgångsposition vilket inte stämmer överens med fotbollspelares huvudsakliga aktivitet. Syftetmed uppsatsen var att, hos en grupp fotbollspelare i division ett och två, beskriva och jämföraden maximala muskelstyrkan mellan dominant och ickedominant ben. Datainsamlingenutfördes i en liggande utgångsposition då detta ger liknande muskellängdsförhållandet somvid stående.

AbstractThe main aim of this study was to investigate if four humour styles, affiliative, self-enhancing, aggressive, and self-defeating humour can be related to all five dimensions of the Big Five Factor Model of personality and study if gender has any influence on those relation-ships. A survey questionnaire was distributed among 72 individuals from Kalmar County, in the South-east of Sweden. There were 42 women and 30 men. A humour test questionnaire, Humour Scale Questionnaire (HSQ), with 32 items was used and the Big Five Factor test with 40 items was used for personality test. The results showed that men have a more aggressive humour than women and that the older we get the less affiliative and self-enhancing humour we have.

The world?s growing need for energy together with a desire to ward off the worst consequences of global climate change has resulted in a never seen desire to invest resources in renewable energy sources. Biogas production through anaerobic digestion is one of those growing energy sources. In Sweden there are over two hundred plants that uses this biological process to break down organic substances while producing carbon dioxide and the energy-rich gas methane.This master?s thesis has focused on development of the mixture of different organic substances that is treated at a specific plant, namely Mosserud biogas plant.

Objective: To study the evidence on physical activity (PA) as an effective preventive strategy for depression.Methods: A search of electronic databases was performed for articles between 2007 and 2012, both original research and review articles, concerning the link between PA and depression on children, youth and adults. Three reviews, five longitudinal and two cross sectional studies were included.Results:  PA reduced the likelihood of depression in many studies and a sedentary or inactive lifestyle increased the risks for mental health symptoms such as depression. One study showed that low PA in childhood increased the odds of depression as an adult and other studies on teenagers saw a connection and mediation between PA and self-esteem whereas physical fitness showed no mediating effect. Many of the studies and reviews point out the insecurity regarding the dose-response association and the difficulties in defining causality.Conclusion: PA might have a preventive effect on depression. Some evidence exist to support that PA in childhood prevents depression in adults.

2004, the SSR, Akademikerförbundet, made a study on the threats and violence as a social secretary in the municipal social services are exposed in their occupation of the "social secretary of threats and violence at work" (T-110192), conducted by Temo ab. We have chosen to use the study on a smaller scale and then made contact with five municipalities in the middle of Sweden to investigate social secretaries experiences of threats and violence. Using the cross-sectional design and a convenience sample, we have gained access to data from 56 people. From a sociological perspective, we have chosen to use Norbert Elias theory of universal configuration and interdependence, and Michel Foucault?s theories concerning power search explanation for the existence of threats and violent situations in the contact between social workers and their clients..

This thesis examines which function the information technology may have in thechildren's library, with the example from two library computer programmes. One is anexpert system, Hedvig, which will help children to choose and to find books, and theother is a computer game, The mysterious signs, that will teach children library user education.The main question is: What conceptions do the project-leaders, the children'slibrarians and the children have concerning the function of these two programmes in thechildren's library?The study is based upon qualitative interviews with two projects-leaders, fourlibrarians, three computer programmers and twenty-eight children.The theoretical material consists of examples on other library computer programmesfor children developed in Denmark and USA, some American studies in children'sabilities to use computerized information retrieval systems, and studies concerningchildren's relations to computers.The adult's conceptions of the computer programmes are divided into categories asfollows: Democracy, aspect of sex, complement, marketing, reading promotion,development of competence, information technology development, pedagogics, adulteducational activities, compensation and armusement, pedagogics, usefulness,effectiveness and information. These categories shall be seen as the conclusions of the thesis..

The aim of this study was to look into why children receive the interventions contact person and contact family. This was done by studying case-files. The main questions were:-       How common is it that there are reasons for the intervention linked to parents and which are the most common?-       How common is it that there are reasons for the intervention and problems linked to children and which are the most common?-       Is there any indication of connections between reasons, age, gender or type of intervention? If so, what are the connections?The main results of this study were that most of the children lived with a single mother, often with a weak social network, and in need of relief. It was more common that reasons were linked to children then parents and the most common reasons indicated a need for an extra adult.

The purpose of this thesis was to design an electrical system for use in a ballistic test at the Swedish National laboratory of forensic science (SKL). The detector unit would use four main parts: coilsystem, transmitter, reciever and indicator. The coilsystem would be based on a balanced system using three coils. One that creates a magneticfield and the other two will sense the differences when a metallobject is in the coilsystem. This report starts out by investigating possible solutions for this specific task followed by a description of the physics that the metaldetector use.

The IT industry is constantly evolving and it's more or less a requirement today for web developers to be familiar with and to be able to develop for all platforms. A technique that has taken hold and is now widely used is responsive design. Developing responsive design means adapting the layout to the viewing environment; the screen size. Another useful method when developing for different devices is the mobile first theory, which means developing for the mobile screen first. This is done to scale down the site and to clear unnecessary information in order to provide a better user experience.

How can a vacuum cleaner motivate you to use it? From a sustainability perspective,the author asked the question of how such a solution would looklike? These where issues that the project tackled and devised solutions for. Theproject wanted to explore the physical modeling and a large part of the finalresult consisted of a full scale model. The project found that the problem ofvacuuming largely consisted of the problem of storage the product. The projectfound that the motivation for the job, therefore, could be resolved by a betterdesigned vacuum cleaner with a built-in hose, folding handles, which couldbe stored integrated within the vacuum cleaner.

As organizations are generating more business intelligence in their systems, more employees need access those systems. As a result some sort of permission management needs to be implemented to ensure the information remain safe. Access Control Matrix (ACM) is one way of managing permissions and is widely used among organizations. The issues that comes with ACM is that the matrix itself gets difficult to manage and overview as its complexity increases with the number of permissions. The study utilizes Action Design Research to develop a tool for visualizing permissions.

Sweden has an active and growing culture of feminist comic book artists that use comedy as a mean of disseminating political ideas and critic. In this essay I do a reparative reading of Sara Granér?s comic book All I Want for Christmas is planekonomi in order to find out if it advocates alternative orders and/or ways of expression. By exploring what the comic book does to me as a reader and how, using the term ?skev? ? a hybrid of queer that examines normativity not strictly tied to sexuality ? and gulesque theory ? a mix of feminism, cuteness, the grotesque and riot grrrl ?, I show that the comic book, through the use of comedy, works as a trojan My Little Pony, reclaiming the girly franchise, while challenging several so-called dichotomies, such as: femininity/masculinity; youth/adult; high art/kitsch.