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Purpose: The purpose of this paper is to investigate how manufacturing firms use cost drivers and if any factors affect manufacturing firms’ cost driver approach. Theoretical Perspective: The thesis theoretical perspective concentrates on explaining the concept of cost drivers, reviewing existing empirical findings and identification of factors which could affect manufacturing company´s approach
Popular AbstractAvhandlingens titel Den goda viljans paradoxer skall förstås på följande sätt. I utredningar och propositioner hävdar utredare, skolpolitiker och administratörer att lärarna skall bemyndigas, det vill säga de skall tillskrivas ett mandat i skolan. Detta mandat skall ge lärarna ett visst självständigt beslutsfattande i en ny mötesform som kallas arbetsenheter. Denna mötesform stipulThe theory and practice of reform as reflected in teachers’ experience of meetings in schools. This empirical study has been carried out in a coeducational school for pupils up to the age of 16 ("grundskola") during the school years 1988-89 up to and including 1991/92. In this study 26 teachers and five school administrators - head teachers and deputy-head teachers - have been interviewed. Person
Information technology is in common use in our society and has affected government offices around the world and in Sweden as well. This has created a whole new form of administration that uses computerised aid in handling areas that generate a big amount of cases. Earlier examples of this within the Swedish administration is the tax authority's tax return through the Internet or by SMS and the
Det centrala för denna uppsats är att ur ett borgenärsinriktat perspektiv utreda två alternativ för rekonstruktion av företag; företagsrekonstruktion genom FrekL och rekonstruktion genom konkurs. FrekL är en tämligen ny lag i den svenska insolvensrätten. Tidigare rekonstruktioner av företag skedde så gott som alltid genom konkurs, även om AckL fanns som alternativ. FrekL var bland annat tänkt likThe main issue in this essay is from a creditors perspective. Analysis will cover two alternatives for the reorganization of companies: First, the Swedish correspondence, “FrekL,” to the American Chapter 11 and, second, reorganization through bankruptcy. FrekL is a fairly new law within the Swedish insolvency law. Earlier reorganization of companies were almost always made through bankruptcy, ev
Railway expansion is usually associated with containing and supporting economic growth. This particular research approaches railways from the angle of technological potential. It explores whether railways can drive China towards technology-led growth, and if so, the way in which this process occurs. The study uses a theoretical framework of complementarities adjusting it to the qualitative analysi
This bachelor thesis deals with the collaboration between the Swedish Armed Forces and the Swedish Coast Guard. Ever since 1987, there has been a political ambition that the Armed Forces and Coast Guard should cooperate more closely in the field of maritime surveillance. These goals have not been achieved despite political decisions and the authorities jointly developed objectives. To identify the
Är det möjligt för konsumenter att vara förändringen man vill se i samhället, och därmed bidra till en hållbarare framtid? Med hjälp av en modell baserad på Multi-Regional Input-Output (MRIO) analys undersöks den miljömässiga potentialen av olika livsstilar i EU. Europeiska hushålls fotavtryck för koldioxid, toxicitet, vatten och land beräknas för olika konsumtionsmönster. Modellen som används innIs it possible for the EU consumer to ‘Be the Change’ and set society on a more sustainable pathway by a change of lifestyle? Using a Multi-Regional Input-Output (MRIO) model this research investigates the environmental impact reduction potential of different lifestyles in the EU, for footprints of carbon, toxicity, water, and land. 12 lifestyles are found that offer significant reduction potentia
n this master’s thesis, one studies the liquidity of bonds. One considers bid-ask spread and develops four estimators of this liquidity measure based on trading data. One also computes Amihud’s measure. This approach helps to determine liquidity and its associ-ated costs without quotation. One finds out that the Roll, the FHT estimators and the Amihud measure take the lead. One looks at the changes
Progress on Sustainable Development Goal 4: Quality Education (SDG4) has been insufficient and knowledge of how it is implemented into domestic contexts remains limited. Using norm diffusion theory as a framework, this thesis is a comparative study of SDG4 implementation in five countries around the world. By analysing both the discursive and practical impact of SDG4, this thesis has studied if an
The consumption and production of livestock have a negative impact on the environment and climate. In many Western countries, the consumption is particularly high and it is expected to increase globally. This increase will lead to further pressure on already stressed planetary boundaries. Recently edible insects have been proposed to be an alternative to conventional meat, because they have a lowe
Following World War Two emigration from Central and Eastern Europe, in particular, has grown in spite of increasingly strict border controls. Given this rise in migration pressure from the East during a strictly regulated period, the 2004 EU enlargement of Cyprus, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Slovakia, and Slovenia threatened to transform the migration landsc
This case study researches why the Swedish region Västra Götaland fails to implement the environmental aim to achieve only natural acidification. The study is based on implementation theory and is operationalized by interviews with authorities and text analysis. In conclusion this study finds that the natural condition of the environment in Västra Götalands län has a large impact on the result of
The Swedish government would very much like Sweden to be a leading state in the environmental area. The question is if the country is on its’ way of becoming a, so-called green state, according to Robyn Eckersley’s definitions. The Swedish case is studied in the light of Eckersley’s theory within the following areas: thinking globally, acting locally and a more unbounded democracy including the ve
The European Security Strategy (ESS) developed in 2003 and the National Security Strategy of the United States of America (NSS) was issued in 2002. In this thesis these two documents are compared and analyzed with reference to the securitization theory. The comparison focus on identified threats and how they aim to refute them. The choice of documents is partly based on, them being the first secu
PERFORMANCE PROGRAMME IN MUSIC | SYMPHONY ORCHESTRA INSTRUMENT Key dates for your application Apply for the programme at universityadmissions.seApplication period: 1 December 2025 – 15 January 2026. Confirm your eligibility. Deadline for supporting documentation to confirm your eligibility is 26 January 2026. The admission test is conducted remotely by you uploading work samples in the form of vid
PERFORMANCE PROGRAMME IN MUSIC | SYMPHONY ORCHESTRA INSTRUMENT Apply for the programme at universityadmissions.seApplication period: 1 December 2025 – 15 January 2026. Confirm your eligibility. Deadline for supporting documentation to confirm your eligibility is 26 January 2026. The admission test is conducted remotely by you uploading work samples in the form of video recordings. Admission decisi
PERFORMANCE PROGRAMME IN MUSIC | SYMPHONY ORCHESTRA INSTRUMENT Key dates for your application Apply for the programme at universityadmissions.seApplication period: 1 December 2025 – 15 January 2026. Confirm your eligibility. Deadline for supporting documentation to confirm your eligibility is 26 January 2026. The admission test is conducted remotely by you uploading work samples in the form of vid
PERFORMANCE PROGRAMME IN MUSIC | SYMPHONY ORCHESTRA INSTRUMENT Key dates for your application Apply for the programme at universityadmissions.seApplication period: 1 December 2025 – 15 January 2026. Confirm your eligibility. Deadline for supporting documentation to confirm your eligibility is 26 January 2026. The admission test is conducted remotely by you uploading work samples in the form of vid
PERFORMANCE PROGRAMME IN MUSIC | SYMPHONY ORCHESTRA INSTRUMENT Key dates for your application Apply for the programme at universityadmissions.seApplication period: 1 December 2025 – 15 January 2026. Confirm your eligibility. Deadline for supporting documentation to confirm your eligibility is 26 January 2026. The admission test is conducted remotely by you uploading work samples in the form of vid
