Background: In the eighties the debate concerning the declining relevance of the traditional calculation started. The reason was that the method of calculating not had been changed despite that the costs and manufacturing had changed in many companies. This led to the development of activity-based costing. Management by means of activity information is called activity-based management, but there is no general accepted definition of what the term com- prises. Neither are there any studies which describe within which areas activity information is used as a base for decisions.

This examination work aims to describe how a supply chain around the biggest pellets factory in Sweden will be configured in a logistic perspective. The plant and associated infrastructure are in the building phase and will have production start on the 2 November 2009. The key question that is set in this examination work is to recognize the logistic processes which are essential for an effective flow of materials and information that link the source of supply with the ultimate customer. In order to get the answer, a flowcharting of these supply chain processes is required for understanding the pipeline activities such as input and storage of raw material, the production system and the output of pellets to the customers. The basis for this supply chain map is a model-based representation of these logistic processes and activities that are involved around the pellets factory.

There are no general working processes that can stand for how all the investment process is preceded in the organization of major Swedish banks. It is not a question of investment process but rather a question of, investment processes. How these investment processes operates depends totally on the type and size of the current investment, which unit that is operating the processes and what situation the bank currently finds itself in. There is a written form that describes how the different processes should be operated and which capital budget models that should be used but the usage of these forms can be questioned.

 The purpose of my study is to illumine the aesthetic learning process significant in the preschool. Focus has been on allowing educators in different preschools to answer questions valid the use of aesthetic learning processes. I chose to do my study using an opinion poll and a literature review. The result shows that the preschools use aesthetic learning processes and according to the educator?s aesthetic learning process is a very important tool for education in the preschool.  The notable in this study is that the educators have different views of what aesthetic means. The first view is that you only work with aesthetic subjects.

As IT service departments in organisations are becoming more complex and customised, the indirect costs are increasing in relation to the total costs. The difficulty of fully estimating and identifying the spread of the cost in the IT service department is increasing. As a result, firms tend to budget the business unit as a total cost rather than as a spread of defined costs. In order to deal with this challenge an ABC calculation will be applied. The Time Driven ABC model will be conducted in OMX´s Servicedesk unit within the IT services.

As IT service departments in organisations are becoming more complex and customised, the indirect costs are increasing in relation to the total costs. The difficulty of fully estimating and identifying the spread of the cost in the IT service department is increasing. As a result, firms tend to budget the business unit as a total cost rather than as a spread of defined costs. In order to deal with this challenge an ABC calculation will be applied. The Time Driven ABC model will be conducted in OMX´s Servicedesk unit within the IT services.

The investigation analyzed the implementation and application of the Swedish National Archives' new Process-Oriented Archives Description Model to activities of the hierarchical, function-oriented and decentralized university organizations.The basic reason why a new archive description has evolved is because documents are becoming more and more digital. It requires a new interpretation of how evidence is secured for their reliability and authenticity, and a new way of looking at provenance, for the purpose of describing and searching electronic documents. The new archive description model's logical structure is based on business processes.The relationship between the new archive description and a function-oriented organization's activities can be seen from the different outlooks of processes between archive activities and activities of the organization. It is also reflected in the modification that all universities have made ??of the new archive description model to be more flexible and pragmatic to fit a function-oriented organization.The relationship between provenance and process-oriented archive description is mainly the link between documents and business processes that produce them.

The aim of this study was to investigate preschool teacher?s perceptions about the curriculum goal concerning simple chemical processes. The result was based on narratives received by a qualitative study and semi-structured interviews of six preschool teachers. The results of the study showed that preschool teachers perceive that they actually are working in a relatively small scale with simple chemical processes and they do not really know what simple chemical processes are, and do not feel very familiar with the subject. Water, dough, mud, paint and baking were the most common activities that were used when working towards the curricular goal. However, it was never explained to the children that it was simple chemical processes they were working with during the activities, neither was it discussed among colleagues because of the uncertainty about the concept.

The thesis aims to understand how learning processes are affected when an organization split into two separate organizations. The study is designed as a single case, covering a new government agency?s takeover of a core activity from another agency and the use of a purchase-provider split between the agencies, providing the new agency with IT-services. The findings revealed a difference in productive system and knowledge types between core- and IT-activities. The core activity was found to be dominated by explicit knowledge while the IT-activity seemed to be dominated by a mix of explicit and tacit knowledge.

The purpose of this thesis, was to study decision processes and the importance of information management in the processes within an academic organisation, which led to the work with adaptions according to the law of Equal Treatment of Students in Higher Education, (SFS 2001:1286). A general question was formulated concerning how different information- and knowledge flows interact within an academic organisation and its library during the decision processes. The questions at issue we have tried to examine, concern the factors that have influenced the participants´ choice of information during the decision processes, in their work of adapting the law of equal treatment, and how these choices have influenced the priorities that were made. The theoretical starting point was basically Cohen, March and Olsens Garbage Can Model. We also found the author Chun Wei Choo´s descriptions of organisations, as systems of information processing, useful for parts of our thesis, especially the parts that deals with the role of information management within the decision processes.

The contribution of biofuels to the total consumption of energy in Sweden must increase to 49 % in order to meet the goals for the year 2020 set by the European Union. In order to do so, improved information systems are needed to support the business processes within delivery scheduling between customers and suppliers.Enterprise Architecture (EA) is a concept to enable the alignment of Business processes and Information Systems. EA is the framework for the architectures of business, information and applications. With a comprehensive view of the architectures, an Information System aligned with the Business processes can be enabled. The first step in the development of an Information System is documenting the business processes.The goal of this study is to clarify a generic sequence of activities performed within the delivery scheduling process and the information needed to perform the activities.Data for the study was collected through qualitative interviews, first through a meeting with the respondent and after that a following telephone interview with in total 5 suppliers and 6 customers of biofuels.

My purpose with this essay is to examine the relationship between esthetic learning processes and language development to find good practices in my work with multilingual children. In my report, I describe a few activities from my work as a preschool pedagogue in a multicultural area, with a large group of children where age and knowledge of Swedish varies. The background to this essay is the problems I experienced in my work with children´s language development in an organization that, in my opinion, is limited by economic factors. The questions I poses are about the way esthetic learning processes can help children develop their language skills as well as their participation in preschool activities. I also pose the question whether there is a connection between the musical ear and children´s development of language.

This Master thesis studies how a diversified institutional care organisation can optimise its collective knowledge resources so to manage and distribute this knowledge to different parts of the organisation with help of the organisations intranet. The purpose of the study is to examine if knowledge management and the organisations intranet can be used to create, store, transfer and better use the knowledge within the organisation. Through a case study the thesis will look at different knowledge processes and their relation to the organisations intranet. The case study includes a questionnaire for the whole organisation and qualitative interviews with seven persons from different levels of the organisation. The theoretical framework of the study approaches knowledge management and intranet through four knowledge processes.

The purpose of this essay is to examine how four Swedish retail companies describe their information management in connection to ethical trade. My purpose is also to examine how this information management relates to organizational learning. My questions at issue are ? ?Which activities related to information management in connection to ethical trade is described by the companies?? and ?How can these activities and statements be related to organizational learning?? My method of investigation is to perform qualitative interviews with representatives from the retail companies and relate the results to theories on information management and organizational learning, mainly theories of double-loop- and single-loop learning. The information management literature address issues such as information needs, information sources and information seeking.

In todays society the demand on companies to deliver better project management is crucial for them to survive. The higher demands from clients make older project management weak and unreliable. In the constructions sector more and more companies are created and the competition is higher than ever. The clients are aware of the higher competition in the construction sector. This has resulted that construction companies must now make their project management more efficient to create better projects and better relationship with clients. The purpose of this thesis arose from this problem in the construction sector.