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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
791

A inclusão do deficiente visual e a matemática escolar : um estudo de caso etnográfico numa escola do ABC Paulista

Lourenço, Lucas Ramos January 2014 (has links)
Orientador: Profa Dra Virgínia Cardia Cardoso / Dissertação (mestrado) - Universidade Federal do ABC, Programa de Pós-Graduação em Ensino, História, Filosofia das Ciências e Matemática, 2014. / Nosso objetivo foi refletir sobre inclusão e Matemática escolar a partir de algumas experiências existentes em educação inclusiva para pessoas com deficiência visual de uma escola pública do ensino básico de Santo André (SP), direcionando nosso foco às criações e estratégias dos professores de Matemática destes alunos. Para isso realizamos um estudo de caso etnográfico do contexto escolar por meio de observações, entrevistas semiestruturadas e análise documental, seguindo as propostas em Etnografia de Fonseca (1999) e Almeida (1999; 2003), buscando também reconhecer a influência da Etnomatemática dos deficientes visuais na prática dos professores. Apresentamos os conceitos que consideramos fundamentais para essa pesquisa: o conceito de inclusão e de deficiência visual. Descreveremos as principais políticas de inclusão, expondo as propostas curriculares elaboradas por órgãos governamentais e procurando identificar nessas propostas quais as influências pedagógicas em relação às sugestões que se direcionam mais especificamente à sala de aula. Para identificarmos as características das práticas de ensino de matemática, baseamo-nos em Saviani (1991; 2008). A partir de nossos dados, notamos que os professores ainda mantêm o giz e a lousa como principais ferramentas de ensino, sendo uma característica marcante da escola a de preservar as práticas já existentes, de maneira que as estratégias inclusivas se adéquam ao modelo escolar pré-estabelecido. Nesse contexto, não há espaço para a real consideração das etnomatemáticas dos diversos grupos socioculturais existentes na escola. Percebemos também a não trivialidade em estabelecer os limites entre o que são ou não são atitudes normatizadoras, e concluímos com a sugestão de algumas questões para trabalhos futuros. / Our purpose is to study some existing experiences in inclusive education for people with visual disabilities in a public school secondary education in Santo André (SP), specifically referring to the creations and strategies of mathematics teachers of these students. For this we conducted a ethnographic case study of the school context through observations, semi-structured interviews and documentary analysis, following the proposals in Ethnography of Fonseca (1999) and Almeida (1999, 2003), we seek as well recognize the influence of Ethnomathematics visually impaired in teacher practice. We present that we consider concepts fundamental to this research: the concept of inclusion and visual impairment. We will also describe the main policies of inclusion, exposing the curricular proposals developed by government agencies and seeking to identify in these proposals which pedagogical influences in relation to suggestions that thought to the work of the teacher in the classroom. To identify the characteristics of teaching practices in mathematics, we have relied on Saviani (1991, 2008). From our data, we noticed that teachers still keeps the chalk and blackboard as the main teaching tools, and a hallmark of the school to preserve existing practices, so that inclusive strategies are suited to pre-established school model. Accordingly, there is no room for real consideration of ethnomathematics of many existing socio-cultural groups in the school. We have also realized the non-triviality of establishing the boundaries between what they are or are not normalizing attitudes, and conclude by suggesting some questions for future works
792

O brasiguaio en la prensa: período de Fernando Lugo Mendéz (2008-2012) / The brasiguayo In the press: period of Fernando Lugo Mendéz (2008- 2012)

Yegros Cuevas, Liz Carolina 20 March 2017 (has links)
Submitted by Miriam Lucas (miriam.lucas@unioeste.br) on 2017-08-31T19:55:57Z No. of bitstreams: 2 Liz_Yegros_2017.pdf: 2234784 bytes, checksum: a0036a2af09905c4c128d6ded2e15c22 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-08-31T19:55:57Z (GMT). No. of bitstreams: 2 Liz_Yegros_2017.pdf: 2234784 bytes, checksum: a0036a2af09905c4c128d6ded2e15c22 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-03-20 / The research analyzes the representations of the brasiguayos produced in the Paraguayan press in the period of the assumption of President Fernando Lugo Méndez, between the years of (2008-2012 until the coup), and years after his government. The period of government of Fernando Lugo is studied as in his leadership occurred several violence, real estate occupations and a constant struggle between peasants and large landowners: the Paraguayan press analyzed called them as "Brazilians in Paraguay". They quickly had their dismissal with a large majority supported by sectors of brasiguayos, since they saw the government as an obstacle to their development as an economic agent and also testify that they lived in total abandonment during his government (indications). The question that directs the research is: Who are the brasiguayos transmitted in the two newspapers? As a methodological support we have the paradigm of Carlos Ginzburg that takes main attention in the individual appearance, in the indications and thus its influence is qualitative. As a bibliography, we use the contributions of Leandro Baller (Jose Luis Albuquerque, Paraguayan and "Brasiguayo" peasants on the eastern border of Paraguay), Henrique Da Silva (frontiers, advantages and peculiarities of Teuto-Brasiguaya colonization), The Paraguayan Encyclopedia, among other researchers of expressive contribution. These narratives of the authors, in agreement or not with the indications of the newspapers. It shows that the difficulties of these Brazilians are shown in the obtaining of legal titles of their properties that often walks to the fight with peasants and Paraguayan carperos. We note that both specialists in the brasiguaya theme and the two newspapers present the theme of "identity" that is present with the confrontation of "I" and "other." Therefore, it is understandable the manifestation of a national identity and the barrier of adaptation by the other. In this way, it is sought to understand how is the treatment given to the brasiguayos in the newspapers of ABC Color and Last Hour in Paraguay reinforcing the idea that the term itself receives several meanings because they are dynamic actors. / A pesquisa analisa as representações sobre os brasiguaios produzidas pela imprensa paraguaia no período da assunção do presidente Fernando Lugo Mendéz, entre os anos de (2008- 2012 até o golpe de Estado), e anos posteriores ao seu governo. Estuda-se o governo de Fernando Lugo devido que na sua liderança ocorreram várias violências, ocupações de imóveis e uma luta incessante entre os camponeses e grandes latifundiários de terras: a imprensa paraguaia analisada os nomeia como “brasileiros no Paraguai”. Consequentemente se tem a sua destituição em sua grande parte apoiada por setores de brasiguaios, já que viam o governo como obstáculo para seu desenvolvimento como agente econômico e também porque viviam em total abandono durante o seu governo (indícios). A pergunta que norteia a pesquisa. Quem são os brasiguaios veiculados nos dois jornais? Como base metodológica temos o paradigma Indiciário de Carlo Ginzburg que presta principal atenção na aparência individual, nos indícios. Como referenciais, utilizam-se as contribuições de Leandro Baller (brasiguaio ator indefinido), Jose L. Albuquerque (Campesinos paraguayos y “brasiguayos” en la frontera este del Paraguay), Henrique Da Silva (fronteireiros. Vantagens e peculiaridades da colonização teuto-brasiguaia), a Enciclopedia Paraguaia, entre outros pesquisadores de expressiva contribuição. Estas narrativas dos autores, em concordância o não com os indícios dos jornais demonstram que as dificuldades destes brasileiros, brasiguaios se veem na obtenção dos títulos legais das suas propriedades que encaminha muitas vezes a briga com camponeses ou carperos paraguaios. Notamos que tanto os especialistas da temática brasiguaia como os dois jornais apresentam o tema da “identidade” que se faz presente com o confronto do “eu” e o “outro”. Portanto, é compreensível a manifestação de uma identidade nacional e a barreira de adaptação pelo outro. Desta forma pretende-se compreender como é o tratamento dado aos brasiguaios nos Jornais ABC Color e Última Hora no Paraguai reforçando a ideia de que o termo em si recobra vários significados porque são atores dinâmicos.
793

ABC Online: Becoming the ABC

Burns, Maureen, n/a January 2004 (has links)
This thesis combines histories of the implementation of ABC Online (the website of the Australian Broadcasting Corporation, Australia's largest national Public Service Broadcaster) with the political philosophies of Foucault, and of Deleuze and Guattari. Following the Deleuzian argument that institutions of enclosure are in crisis because they exist in between diagrams of the disciplinary and control societies, the thesis tests each of the Foucauldian diagrams of discipline, governmentality and control against the ABC as Public Service Broadcaster. It explores issues such as which ABC strategies belong to which diagram, and the ways in which changes in communications technologies altered governing rationales of these diagrams at the ABC. The thesis uses the implementation of ABC Online to explore the idea of the ABC in the late 1990s as operating in between social diagrams. One way of examining this 'in between-ness' is to use the Public Service Broadcasting idea as an instance of arboreal thinking and the internet idea as rhizomic. The thesis employs that model to argue that Public Service Broadcasting as it is practised is not merely an arboreal assemblage, and that actual implementations of the internet are more than merely rhizomic assemblages. The thesis details some of the earliest relations between broadcasting and the internet at the ABC, and describes the relations between rhizomic and arboreal images of the ABC at particular sites and in various discourses. This examination concludes that both ways of imagining the ABC - the arboreal and the rhizomic - have been essential to the success of ABC Online. While the position of the ABC in between social diagrams caused a sense of crisis, ABC Online was in fact successful largely because of its position in between social diagrams. Not only was ABC Online remarkably successful in its first five years, but it was successful in ways which could not be accommodated in such documents as the ABC Charter. The public silences of ABC Online both allowed it to thrive, and conversely supported arboreal stratified ways of defending the ABC. Defences of the ABC that used arboreal thinking as a rhetorical strategy continued to dominate public discussion of the ABC, despite the successes of contrary examples in practice. One such example was the successful implementation of Radio Australia Online at a time when the Mansfield Review sought to limit the scope of the ABC to domestic free-to-air broadcasting. When some ABC Online practices were publicised in relation to the proposed Telstra deal, the resultant controversy concentrated on the non-commercial/commercial boundary at the ABC. The controversy also highlighted fears that the Online environment may alter the ethical relations between the ABC and its publics. In particular, the ethical goals of independence and integrity were perceived as being under threat in the World Wide Web environment. These goals were further problematised within the organisation by the demands of interactive subsites. These subsites demonstrated an altered ethical relation between the ABC and its user in the online environment of the control society.
794

台灣平面媒體「發行量稽核」之推動與執行︰日本經驗之借鏡 / Promotion and Implementation of Audit Bureau of Circulations (ABC) in Taiwan: What Can We Learn from the Japanese Experience

柴信一, Shiba, Shinichi Unknown Date (has links)
發行量,對台灣的平面媒體而言一向是採保密態度,不做對外公開。然而對廣告主而言,將廣告預算投入有效媒體中,才能真正發揮行銷功能。對廣告代理商而言,善用有效媒體,才能替廣告主策劃最有效果的媒體購買計畫。因此,公平、公正、公開的「發行量稽核」,對廣告主、廣告代理商、媒體都是正面而有意義的。   本研究針對目前台灣成立ABC組織之推動與執行情況,與日本ABC組織之執行與推動情況作深入了解,並且彙整台灣與日本的實務界與學術界的觀點,探討:   1. 台灣ABC執行之爭議點   2. 日本ABC執行之經驗   3. 台灣ABC未來之發展   在研究方法上,先進行文獻探討、資料分析、與深度訪談,並深入分析日本與台灣兩地在推動上之差異性與共通性,以便為上述三點找出答案。   本研究中發現,台灣ABC組織目前仍存在之爭議點,在於媒體基於業務考量不願意公佈發行量,以及廣告主對於ABC組織不太重視與對ABC組織的信賴度問題。除非具有公信力,實質運作上客觀公正,有能力提供具體有效的稽核方法讓廣告主、廣告公司信服。因此,若交由廣告主來推動,讓廣告主決定將廣告刊登在有效且經過ABC組織稽核過的媒體上,相信對台灣ABC組織在執行與推動上必然會有所進展。   未來在台灣ABC組織或執行上無論廣告主、廣告代理商、媒體等都應該建立共識。廣告主必須透過廣告代理商向媒體施壓積極宣導發行量稽核的概念,為廣告發行的良性發展,ABC的存在與推動是絕對必要的。為達此共識,廣告主應適度施壓給媒體與廣告代理商,並邀請具有規模的報業集團加入稽核,因此廣告主協會(Advertisers Association, AA)應扮演更積極的角色。 日文摘要 / The circulation figures of printed media always have been treated as confidential information by almost all publishers in Taiwan; they are seldom open to the public. However, to an advertiser, satisfactory marketing results can be obtained only through efficiently investing his advertising agency must prepare beforehand thoughtful media plan, or an effective media strategy.   This research explores the present Audit Bureau of Circulations (i.e. ABC) in Taiwan and also its counterpart in Japan, in terms of their positions, organizations, and activities; it also searches for the views of practitioners and academic in both Taiwan and Japan, so as to help understand:   1. Disputes about ABC activities in Taiwan   2. ABC activities in Japan   3. Future developments of ABC in Taiwan   As regards the research approach, this study first examined all related literature in this field, made data analysis, conducted in-depth interviews, and finally analyzed the differences and similarities of ABC activities in both Taiwan and Japan, in order to find answers to the above-stated three points.   Finally, the findings of this research turns out to be that: (1) publishers of Taiwan printed media, considering circulation figures as their business secret, usually are extremely reluctant to disclose such kind of data; (2) Taiwan advertisers neither value nor believe the reliability of ABC activities; and (3) unless ABC in Taiwan provides completely objective circulations report based on reliable auditing, both advertisers and advertising agencies cannot be easily won over. In fact, only when both advertisers and advertising agencies could recognize ABC functions, and also place advertisements in ABC-audited publications, then ABC would be enabled to play a real auditor’s role.   In the future, advertisers, advertising agencies, and media in Taiwan must build up a consensus on the organization and activities of ABC. In other words, advertisers should ask advertising agencies to select only audited publications, request leading publishers to support ABC and its auditing, and meanwhile demand all printed media to present their circulation figures to ABC. In other words, the Advertisers Association in Taiwan is obliged to play a more active role in this meaningful endeavor.
795

Caractérisation de 2 transporteurs ABC (“ATP-Binding Cassette”) bactériens de fonction inconnue : YheI/YheH de Bacillus subtilis et Rv1747 de Mycobacterium tuberculosis

Galian Barrueco, Carmen 19 December 2008 (has links) (PDF)
L'émergence du phénotype MDR (« multidrug resistance») des cellules cancéreuses est souvent corrélée à la surexpression de protéines membranaires appartenant à la superfamille ABC (« ATP binding cassette »). Ces protéines couplent l'hydrolyse de l'ATP au transport d'agents chimiothérapeutiques vers l'extérieur des cellules. Chez les bactéries, des transporteurs homologues ont été impliqués dans certains cas de résistance aux antibiotiques.<br />Deux nouveaux transporteurs ABC bactériens, Rv1747 de Mycobacterium tuberculosis et YheI/YheH de Bacillus subtilis, potentiellement impliqués dans la résistance aux antibiotiques, ont été étudiés ici en réalisant une expression hétérologue chez Escherichia coli et en isolant des vésicules de membrane inversées. Ce système s'est avéré inapproprié pour l'étude du transporteur Rv1747, à cause vraisemblablement des différences entre E. coli et M. tuberculosis dans l'usage des codons. En revanche, nous avons obtenu un degré important de surexpression de YheI/YheH qui nous a permis de caractériser son activité de transport et d'hydrolyse de l'ATP. Nous avons ainsi montré que les deux protéines, YheI et YheH, s'associent pour former un exportateur hétérodimérique capable de transporter de multiples drogues, et que le rôle des deux sous-unités n'est pas identique dans le mécanisme catalytique du transporteur. Enfin, nous avons réussi à purifier le transporteur YheI/YheH avec un rendement élevé et dans un état fonctionnel stable, permettant d'approfondir sa caractérisation biochimique ainsi que d'obtenir des cristaux bidimensionnels pour une étude structurale par microscopie électronique.
796

Barrière hémato-encéphalique humaine et endothéline 1 : régulation des transporteurs ABC et des cytokines inflammatoires

Hembury, Alexandra 12 September 2008 (has links) (PDF)
Le système nerveux central est un organe complexe et privilégié, protégé, entre autres, par la barrière hémato-encéphalique (BHE), sur laquelle se trouvent des transporteurs d'efflux telle que la P-glycoprotéine (Pgp).<br />La BHE est impliquée dans la neuro-inflammation et les maladies cérébrales associées, et la littérature laisse penser que l'endothéline 1 (ET-1) y joue un rôle important. En utilisant un modèle in vitro autologue de BHE humaine adulte et un modèle in vitro de BHE humaine fœtale (co-culture de cellules gliales et de cellules endothéliales microvasculaires cérébrales), nous avons étudié l'effet de l'ET-1 sur la Pgp.<br />Une différence, en termes de modulation de l'activité de la Pgp, a été observée entre la BHE fœtale et la BHE adulte suite à l'exposition à l'ET-1. Nous avons également évalué la modulation induite par l'ET-1 sur la sécrétion de la MCP-1 (Monocyte chemoattractant protein 1) et de l'IL-8. Les résultats montrent que l'ET-1 diminue l'activité de la Pgp et induit la sécrétion de MCP-1 et d'IL-8.
797

Etude du transporteur de multiples drogues MRP1 : caractérisation des NBD, et étude de modulateurs conduisant à la mort des cellules surexprimant le transporteur

Perrotton, Thomas 14 December 2007 (has links) (PDF)
L'acquisition du phénotype de résistance des cancers est souvent corrélée à l'expression de transporteurs membranaires appartenant à la superfamille des transporteurs ABC (« ATP-Binding Cassette »). Un de ces transporteurs, MRP1 (« Multidrug Resistance Protein 1 »), permet l'efflux de nombreux substrats, de type anioniques, conjugués au GSH, glucuronates ou sulfates, ou en co-transport avec le GSH.<br />Dans un premier temps, ce travail a porté sur l'étude des domaines de fixation des nucléotides isolés. Une étude biochimique a montré leur caractère fonctionnel asymétrique concernant les nucléotides, prouvant que seul la séquence primaire de ces NBD est responsable de cette fonctionnalité différentielle. L'étude de la fixation de substrats sur les NBD, a montré que ceux-ci pourraient, de part leur proximité avec les domaines transmembranaires, avoir un rôle dans la fixation des substrats.<br />La deuxième étape de ce travail a concerné la caractérisation de l'activité des énantiomères du vérapamil. Les résultats ont montré que le S-vérapamil est l'isomère responsable de la stimulation du transport du GSH, conduisant à la mort des cellules surexprimant MRP1. Le R-vérapamil est caractérisé comme un inhibiteur de MRP1. Ces résultats ont des répercussions importantes en terme de thérapie.<br />Deux études préliminaires de relation structure/fonction ont été menées en ce qui concerne des dérivés du vérapamil et des dérivés de flavonoïdes, afin de trouver des molécules plus efficaces contre MRP1.
798

Criblage antibactérien par une chimiothèque de molécules - Recherche d'inhibiteurs de deux systèmes d'efflux chez Staphylococcus aureus : les pompes NorA et Msr(A)

Marquez-Garrido, Béatrice 28 September 2005 (has links)
Face à l'émergence de bactéries multi-résistantes aux antibiotiques, il est nécessaire de trouver de nouvelles molécules, actives contre les bactéries, ou qui inhibent leurs mécanismes de résistance et restaurent ainsi l'activité des antibiotiques existants. Dans ce contexte, nous avons mis en place un système de criblage robotisé à moyen débit permettant d'étudier l'activité de molécules sur des bactéries en milieu liquide. Les composés testés sont des molécules synthétiques, provenant de la Chimiothèque nationale du CNRS, et des extraits naturels de plantes. La collection de bactéries utilisée se compose de souches sensibles et de nombreuses souches résistantes. Dans le cadre de cette étude, nous nous sommes intéressés à la résistance par mécanisme d'efflux actif. Nous avons étudié en particulier deux systèmes d'efflux chez Staphylococcus aureus: la pompe NorA, qui confère une résistance multiple aux antibiotiques, dont les fluoroquinolones, et la pompe Msr(A), qui est spécifique des macrolides. Un premier criblage sur les souches sensibles (Escherichia coli et S. aureus) permet de détecter des molécules ayant une activité antibactérienne. Pour celles-ci, une étude plus approfondie est menée. Les molécules dépourvues d'activité antibactérienne sont ensuite testées sur les deux souches de S. aureus résistantes par efflux, pour déceler une potentielle activité d'inhibiteur de pompe. Cette activité est alors confirmée par des expériences d'accumulation de l'antibiotique. Au cours de cette étude, une nouvelle série de molécules présentant une bonne activité antibactérienne vis-à-vis des deux souches sensibles a été mise en évidence. Des résultats préliminaires indiquent que ces molécules inhibent la synthèse des protéines. Le criblage réalisé vis-à-vis de la pompe d'efflux NorA a mis en évidence trois familles de molécules actives, dont on a vérifié qu'elles permettent de restaurer l'activité de plusieurs antibiotiques efflués par la pompe. Un criblage similaire réalisé sur la protéine Msr(A) a révélé quelques touches qui montrent une synergie avec l'antibiotique efflué; leur activité sur l'accumulation de l'antibiotique doit être vérifiée. Par ailleurs, un modèle tridimensionnel de la protéine Msr(A) a été établi, par homologie avec les pompes cristallisées de la même famille (protéines à ATP-Binding Cassette). Ce modèle est en cours de validation.
799

Contributions à l'étude de la détoxication de la levure par les transporteurs ABC: 1 - étude biochimique de Yor1p; 2 - rôle des thiols dans la toxicité du sélénium.

Grigoras, Ioana 29 November 2005 (has links) (PDF)
Les transporteurs ABC forment une vaste famille de protéines présentes dans tous les organismes vivants. Ces protéines utilisent l'énergie fournie par l'hydrolyse de l'ATP pour transporter à travers les membranes biologiques des substances très variées. Plusieurs protéines ABC sont importantes pour la santé humaine. Par exemple, le défaut fonctionnel de la protéine CFTR cause la mucoviscidose et la surproduction de protéine MRP1 est associée aux phénomènes de résistance aux traitements anti-tumoraux. La levure Saccharomyces cerevisiae possède une famille de protéines (Yor1p, Ycf1p, Bpt1p, Ybt1p, Vmr1p, Nft1p) apparentées à CFTR et MRP1. Cette famille peut servir de modèle à l'étude des protéines humaines. La première partie de ce travail de thèse a été consacrée à l'étude biochimique de la protéine de levure Yor1p. Nous avons fusionné YOR1 avec un fragment d'ADN codant un peptide de poly-histidine et avons placé cette construction sous contrôle d'un promoteur permettant une surproduction dans la levure. Nous avons alors montré que la protéine Yor1p poly-histidylée était produite sous forme fonctionnelle dans la levure, puis avons mis au point une méthode permettant de solubiliser puis de purifier cette protéine en une seule étape par chromatographie d'affinité sur une colonne greffée avec des ions métalliques. La deuxième partie de ce travail a consisté à produire sous forme isolée chez la bactérie Escherichia coli et à purifier à homogénéité les deux domaines de Yor1p impliqués dans la liaison et l'hydrolyse de l'ATP. Nous avons étudié la fixation de l'ATP sur ces deux domaines, ce qui nous a permis de conclure que ces domaines étaient bien structurés. Ils peuvent maintenant être utilisés pour des études structurales. Enfin, nous nous sommes intéressés au rôle la protéine Ycf1p dans la détoxication du sélénite. Nous avons observé que la toxicité du sélénite pour la levure était considérablement accrue par la présence de composés thiolés dans le milieu de culture. La formation de dérivés réactifs de l'oxygène est vraisemblablement à l'origine de cette hypertoxicité.
800

Relevance Lost through ABC : A Case Study at Ericsson Mobile Comunications AB in Linköping

Fryklund, Ulf, Zhang, Linkai January 2000 (has links)
<p>During the last decade, Activity-Based Costing (ABC) has been recognized as a means to obtain more accurate and relevant information of product cost. Consultants have tried using the ABC concept as leverage for new projects, representatives from companies have attended seminars, and articles have been written on the theoretical foundations, the empirical justification, and on the implementation process. However, little progress seems to have been made despite of these activities. The question, whether ABC is the solution to the “Relevance Lost” or not, still remains to be answered. The research is based on a case study of an Ericsson company that has introduced Activity-Based Costing model for product costing. The purpose is to provide a critical evaluation and analysis of the existing model and to discuss how to “regain the relevance” of product costing through ABC. The study is conducted by interviewing relevant persons who are responsible for costing model and production process at Ericsson Mobile Communications AB in Linköping (ECS). Relevant documents during the implementation of ABC model have also been examined. Despite of a logical ABC model within ECS, the accuracy of cost information has not been improved. Many factors have been forgotten. Keeping costing model update, relating managers’ responsibility to activities performed and taking the cost of unused capacity into account are several examples. The study shows that ABCis not and will not be, however, the solution to the aging traditional product costing unless one uses it properly.</p>

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