This thesis analyses the cost accounting system KPP and its use within the Swedish health care. KPP is designed to calculate and assign health care costs to individual patients. This would facilitate evaluations and comparisons of the costs for certain diagnosis, patient groups or clinics with a different mix of diagnosis. The study investigates the following questions: 1. Does the KPP-model theoretically work as a cost accounting tool for health care purposes? 2.

The study seeks to investigate four preschool teachers? views of making literacy learning a pleasurable experience in preschool class and to identify any differences in their views. The study is based on interviews with four teachers with at least ten years? experience of work in preschool class. The teachers work in three different municipalities.

The market is developing and a growing competition increases pressure on companies to maintain their competitive advantage. Working with cost savings is a way to enhance earnings in a short term but also in a longer perspective. Volvo Powertrain Production Köping has an overall goal; to reduce costs by nine percentages in three years. To achieve the goal, Volvo Powertrain Production Köping works with World Class Manufacturing where the Department of Processing Technology constitutes an important part.Volvo Powertrain Production Köping lacks a standard for how savings within the metal cutting tool area are to be calculated. This makes it difficult to control and monitor their business outcome but it also causes difficulties in controlling the tool suppliers? outcome.

The purpose of this thesis was to look at the relationship between the experiences of work related stress among male bank employees and how they dealt with potential stress. The thesis focused on male bank employee?s experiences and management of work related stress with the control requirements and support model as a starting point. Work related stress is a phenomenon that has become a serious problem with economic impact for both the individual and organizations. Increased absence from work due to medical issues is one example of such consequences.

Background: Relationships are really important for companies in order to becompetitive today and in these relationships is it important to feel trust to the other companies. There is therefore necessary to find out how companies work to create trust between themselves and their customers.Purpose: The purpose of this report is to examine and explain how staffing companies work to build trust in their relationships with B2B clients through examination of the conceptual model, creating a theoretical contribution.Research question: How do recruiters at staffing companies work to create trust between themselves and the customer?Methodology: The study adopted a quality research method with a deductive approach where the focus wasg on describing and analyzing. The data was collected primarily through semi-­?structured interviews.Research findings: Through the study?s interviews and their results is it possible to see that staffing companies in Växjö is working with trust.

Aim: The analysis model was introduced after several audit-scandals in order to enhance the confidence in the auditors? independence. Our purpose with this essay is to find out if the auditors experience that the stakeholders? confidence in their review of the financial information has increased as a result of the analysis model. We also strive to describe the function of the analysis model in order to give the reader a deeper understanding in this subject.Method: The scientific approch we have used in this essay is a qualitative survey method, in order to find out the auditors opinion and attitude regarding the analysis model and whether the stakeholders? confidence in the financial information has increased as a result of its introduction.

Construction and maintenance of forest truck roads are a necessary element of industrial forestry. Payment for contracting services in this context can be done according to a number of payment models. This study will focus on the methods and consequences associated with a change of Holmen Skog?s payment model from per hour to per metric ton for ballast hauling. The aim of this study is to improve the economic efficiency of Holmen Skog?s ballast hauling in construction and maintenance of forest truck roads. This is done by formulating and evaluating a proposal for a payment model based on crowns per ton.

The aim of this thesis is, from a business perspective, to examine how the pharmacy chain Medstop is working with their positioning in order to achieve competitiveness in the re-regulated pharmacy market. This is studied through a theoretical framework that demonstrates five forces that affects the competitiveness in an industry, the five-force model by Michael Porter.The thesis is a qualitative case study where data collection was done through interviews, literature, articles, websites and internal information from Medstop. The data was then complied into the theoretical perspective the authors have chosen for this paper, the five-force model by Michael Porter. This model was chosen because it gives a broad description of the competition a company faces by describing five different forces that affect the competition within a branch. The fact was collected on the basis of the marketing strategy positioning, and the essay is written from a business perspective.Our cunclusions are that the pharmacy chain Medstop are in their initial positioning and has chosen to position itself on the basis of their core values; credibility, safety and security.

In the pulp industry, digesters are used to disolve lignin in wood chips. The concentration of lignin is measured and is called the Kappa number. In this thesis, the question of whether an online Kappa sensor, taking samples from the mid-phase of the digester, is useful or not is analyzed. For the samples to be useful, there has to be a relationship between the measured Kappa at the mid- phase and the measured Kappa in the blowpipe at the bottom of the digester. An ARX model of the lower part of the digester has been estimated.

Large companies in today?s business environment are to a great extent depending on their credit score by rating institutes like Moody?s and Standard & Poor?s. There is however indications that these big institutes are not always rating companies accurately. This is why this thesis aims at developing a new credit rating model, CRITA-Score, with the objective of determining a company?s financial health more accurately.

Previous studies shows that high-intensity aphasia interventiongives better results than intervention that is less intense. This study evaluateda Working Model at a hospital in Gothenburg which involve related personsin intervention. The model prescribes daily training in the home. The caseseries design study investigated the effect of intervention on auditorycomprehension, impact on participation and examined how the relatedperson judged that communication was affected. Four participants withsevere aphasia received intervention for 16 weeks, 8 of which includedintensive training at home and at the clinic, while 8 weeks only includedclinical intervention.

This paper covers a study of the Swedish charging market for electric vehicles from both the perspective of stakeholders and car owners. By interviewing representatives of four key stakeholders on the market; commercial parkings, malls, service stations and working places, data regarding their business models of today is examined. At present electricity is provided for free, but all stakeholder point out that this business model is not sustainable in the long run. The result of the interviews shows that electricity won?t be offered for free in the future ? the question is which factors affect how long it will take for the different stakeholders to find a suitable business model.

The aim of this study was to develop a simple model for calculating stock costs for bio fuel at Billerud Karlsborg and subsequently recommending a suitable stock level of bio fuel. The stock components considered in the model are GROT (branches and tops), bark, dry wood chips, raw wood chips from barking and sawdust. The calculations are based on a probability distribution of historical deviations between ordered and delivered volumes. The model presents two different ways to manage the supply in case of irregular deliveries. The first way is to stock enough volume to cover the deviations and the second way is to compensate with a quick purchase from the spot market (at extra high purchase prices).

Nordic Marine Sauna AB has, since 2005, designed, manufactured and sold floating saunas. Theproduct are characterised by a well thought thru and appealing design and its high quality. Thecompany is now intending to open a new business area by starting a subsidiary, NordicSubmarine Sauna AB, which will design submerged saunas. The expected customers are leisureand conference centres as well as customers that seek an experience out of the ordinary.Due to the products technical complexity a master thesis was adverted. The task was to do aninvestigation whether such a product is technically viable.The job involved research of existing products and constructions material as well as designingthe product with CAD and FEM-programs.

This report aims to study the condominium prices in central Stockholm and the factors thataffect these prices. A linear regression model was set up and data about relevant covariatessuch as floor area, mortgage rates and where the condominium is situated were gathered toassess if and how they influence the price. The raw data was processed and enhanced to gain asmuch relevant information as possible to the model. To determine the covariates? influence onthe final price, regressions were ran and various tests were performed on the output data.