The aim of this dissertation thesis is to compile a systematic methodical approach for fixed assets as a national methodology. It focuses on stocks, consumption of fixed capital and capital services. The thesis is divided into three parts and six chapters. Chapter one and chapter two are used as a general theoretical base for chapters 3 to 5. Chapter 3 is based on a standard approach to the perpetual inventory method (PIM) as it is used in the Czech Republic. Chapter 4 is devoted to capital services and to an alternative approach to PIM. It is not used in the Czech Republic until now. Estimates are an integral part of the chapter. Chapter 5 describes capital services for other non-market producers, both methodology and estimates are covered. The impact of the change of the so-called cost method used for the estimates of output of other non-market producers on gross domestic product is calculated. The change consists in the substitution of consumption of fixed capital by capital services. Chapter 6 summarizes and explains the consequences in terms of national accounts.

Background: The vast majority of infants born with congenital heart disease (CHD) reach adulthood because of the developments in cardiology in recent decades. This thesis aims to describe the psychosocial situation of child/adolescent cardiac patients and their families, investigate the situation faced by parents and siblings initially and over time, investigate the approaches paediatric cardiologists use in encountering the family, and describe the teamwork occurring in paediatric cardiology teams (PCTs) in Sweden. Theoretical framework: The theoretical framework was based on a quality of life model applied to children, a stress-coping model, and a psychosocial approach including support, profession, and teamwork. Methods: The research combines quantitative data collection/analysis and qualitative research interviews/content analysis. Results: Complexity: The three grades of medical complexity differed regarding the number and severity of psychosocial symptoms, the children with the most complex CHD having the most severe symptoms. The most frequent symptoms in the whole patient group regarding various spheres were: healthcare and treatment-related needs in the external sphere, family symptoms in the interpersonal sphere, and mental/psychosomatic symptoms in the personal sphere. Coping: Being informed of a child’s/sibling’s heart disease has emotional consequences, so information, communication, and support are essential. Breaking the news of a child’s disease can be described as a turning point still significant after ten years. The professionalism of the doctor’s approach in breaking the news is crucial. Profession: Among paediatric cardiologists, how to break bad news to a family is an important concern, evident in findings regarding the significance of trust and confidence and the use of various emotional positions. Paediatric cardiologists commonly wish to be skilled at handling this situation, and attaining the needed skills calls for reflection, education, and sharing experience. Team: PCTs in Sweden aim and try to work in a structured way. In PCTs, there is a need for leadership, resource coordination, coaching, and a forum for joint reflection. Dependence on the physician on the team was identified in all PCTs. The challenge of managing increasing complexity at both the family and system levels requires interprofessional teams. Conclusions: These studies illustrate the psychosocial complexity and the need of psychosocial support. Emotional consequences, communication, information and support are essential both for the children, parents/families and for the professionals. To manage this complexity organizational alteration action plans are required. There is a need for a forum to stimulate dialogue and common reflection in the local PCT and at the regional and national centres.

Titel: Från periodisk inventering utan Pick By Voice till rullande inventering med Pick By Voice - En fallstudie på Företag X Bakgrund och problem: Företag X har valt att implementera plocktekniken Pick By Voice, samtidigt som företaget ser över möjligheten att implementera en rullande inventering i samband med detta. Frågor som uppstår är vad lagar och praxis säger för området samt hur en möjlig implementering av rullande inventering bör se ut. Syfte: Syftet med uppsatsen är att genom en kvalitativ studie undersöka behovet av en ny inventeringsmetod genom en förstudie och därefter utveckla en inventeringsprocess passande efter Företag X förutsättningar. Denna inventeringsprocess ska kunna användas i samspel med Pick By Voice. Vidare är också att uppmuntra andra företag inom likartad bransch att se över sin nuvarande inventeringsmetod och om de kan implementera en liknande förändring av rullande inventering med Pick By Voice. Metod: Denna studie är en kvalitativ fallstudie. Insamlingen av empiri har skett genom utförandet av semistrukturerade och ostrukturerade intervjuer med företag och revisionsbyråer. Slutsats: En nu 65 år gammal skattelag säger att företag måste inventera sina lager minst en gång om året. Som en otillräcklig beskrivning av hur detta ska göras, samtidigt som lagerhanteringssystemet får ny utveckling, har detta lagt större vikt vid nuvarande praxis. Detta är särskilt så när ett företag implementerar en rullande inventeringsmetod. Viktiga steg i implementeringsprocessen bekräftas vara avgörande för företag att uppfylla. Dels för att lyckas med implementeringen, men också för att säkerställa en tillfredsställande inventeringsprocess och undvika att både misstag i implementerings- och inventeringssprocessen uppstår. Att kombinera den rullande inventeringen med röstplocktekniken Pick By Voice anses även det vara betydande för att reducera ytterligare misstag som förekommer eller kan förekomma i inventeringsprocessen. Hur frekvent företag bör inventera grundar sig i; vilken typ av marknad företaget är verksamt på, andelen misstag som uppstår i inventeringsprocessen och om fler antal inventeringar kan bidra till fler besparingar för företaget. / Title: From periodic inventory without Pick By Voice to continuous inventory with Pick By Voice - A case study at Company X Background and problem: Company X has chosen to implement the Pick By Voice picking technology, while at the same time considering the possibility of implementing a continuous inventory in connection with this. Questions that arise are what the laws and practices say for this area and what a possible implementation of continuous inventory should look like. Purpose: The purpose of this thesis is to investigate the need for a new inventory method through a pilot study and then develop an inventory process suitable for Company X conditions. This inventory process should be used in interaction with Pick By Voice. Furthermore, other companies in similar industries are also encouraged to review their current inventory method and whether they can implement a similar change of continuous inventory with Pick By Voice. Method: This study is a qualitative case study. The collection of empirical data has been carried out through the conduct of semi structured and unstructured interviews with companies and accounting firms. Conclusion: A now 65 years old tax law says that companies need to count their inventory at least once a year. As there is an insufficient description of how this should be done, while also warehouse management system get new development, this has placed greater emphasis on current practice. This so, especially when a company is implementing a continuous inventory method with Pick By Voice. Important steps in the implementation process have been confirmed to be crucial to fulfil by the company. Especially in order to achieve a successful implementation of the process, ensure that the process fulfil its required satisfaction level and to avoid occurrence of mistakes in the implementation process as well as in the inventory process. The combination of continuous inventory and Pick By Voice is considered to be significant in the reduction of further mistakes that occur or can occur in the inventory process. The determination of the inventory frequency is dependent on; type of market that the company operates in, number of occurring mistakes in the inventory process and if an increase in number of inventory occasions can contribute to an increase in the savings.