Practitioners of financial statement analysis are dependent on key ratios in a multiple number of situations, one in particular being equity valuation. A lack of historical benchmarks, and knowledge regarding the time series behaviour of such ratios, has been identified regarding Swedish companies. Therefore, this study sets out to provide such data and knowledge. Companies listed on the Stockholm Stock Exchange are examined over the period 1979-2009 where the sample is divided into nine industry groups. Historical values for eight common key ratios are documented with regards to median, mean, standard deviation and percentiles.

The well-being of employees has become a key concept in the rhetoric of the company boards and business literature of today. There is however not much statistic evidence of a connection between economic results and the perceived working climate. This thesis sets out to investigate whether there is a positive correlation between economic results and working climate on a work group level. It also aims to study which specific working climate factors influence the results. In order to meet its purpose this thesis analyzes employee satisfaction questionnaire data and economic results from more than 300 work groups.

Problem formulation: This paper will examine how the capital structure of firms affects their market valuation by applying the Modigliani-Miller theory on Swedish listed companies in a boom and a recession. The study will examine whether it is possible to draw any conclusions as to whether companies with high debt to equity ratios are valued lower in a recession, in comparison to companies with low debt to equity ratios.Purpose: To empirically test the Modigliani-Miller theory of capital structure in a boom and a recession in order to see if the companies? market value is affected differently depending on whether they have a high or a low debt to equity ratios.Methodology: The essay has a deductive and a quantitative methodological approach. Data analysis was done through a correlation analysis, a regression analysis and a hypothesis testing.Theory: The Modigliani-Miller theory of capital structure with taxes states that companies with a high debt to equity ratios has a higher value. One of the risks with a high level of debt could be that during a financial downturn companies have more difficulty realizing capital and are thus more likely to go bankrupt.Conclusions: The study shows results that are contrary to the Modigliani-Miller's theory; all the correlation analyses between debt to equity ratios and market value are negative.

The aim of the study was to investigate how Parkinson?sdisease affects the individual?s ability to give feedback in face to faceinteraction with a significant other and how this affects the conversationalinteraction. The study applied a qualitative approach, using ConversationAnalysis and Activity based communication analysis with altogether fourdyads. The results showed that Parkinson?s disease may have an effect onthe ability to give feedback, shown in an atypical pattern of feedbackpreventing the fulfillment of individual goals in the interaction.

Problems: How does Volvos CE: s four Swedish plants work with investment appraisals? Does the work differ between the plants? If differences exist, what can be improved in order to make the work more uniform?  Purpose: To map the work with investment appraisals at Volvo CE: s four Swedish plats, to analyze differences in work between the plants and give proposals to a more homogenous working.Method: A method of qualitative nature. The study mainly contains raw data from semi structured interviews. Secondary data, such as internal policy documents and documentation of completed investment projects, has supplemented the raw data. Analysis: The mapping shows significant differences in work with investments between Volvo CE: s Swedish plants.

This report presents an investment calculation based on an assumed initial investment of a new saw line to an existing sawmill. In order to get as close to reality as possible, we have received data material from northern forest owners who recently made an initial investment in their sawmill in Kåge. In order to calculate and evaluate investments are several different methods, but we, we have chosen to use the discounted cash flow method. The method sums up with the help of a fixed cost of capital together with any future costs and revenues, thereby giving a present value of the investment. We also do a sensitivity analysis to examine how selected factors affect the investment research they change. The study is carried out to a fictitious investment, and therefore the result should not only be studied as a result of the figures. The purpose of this study was that with the help of an investment calculation studying the profitability of a hypothetical investment, and by means of a sensitivity analysis to study the sensitivity of investment to changes. The result demonstrates that the calculations according to the present value method requires a lot of information of the prospective investment.

Title: The battle of the budget ? Communication in a modern policy (Slaget om budgeten ?Kommunikation inom den moderna politiken)Numbers of pages: 39Author: Niclas KarlssonTutor: Peder Hård af SegerstadCourse: Media and Communication studies CPeriod: Autumn 2009University: Division of Media and Communication, Department of Information Science,Uppsala University.Purpose/Aim: The purpose of the paper is to see how Minister of Finance Anders Borg andthe Social Democratic economic spokesman Thomas Östros communicate their messages tothe public.Material/Method: The material is the minutes of the budget debate in the SwedishParliament. The method is rhetorical analysis and content analysis.Main result: Trust making is very important for both of them, especially when the financecrisis reached Sweden. The most common rhetorical quality is ethos.Keywords: Strategic political communication, rhetorical analysis, political trust..

Bachelor thesis ? ControllerEconomics, Linneaus UniversityTitle:From data to information ? a case study at Södra Cell Mönsterås Authors:Sofie Gotting, Renée Lundberg and Emma Molin Tutor: Anders Jerreling Examiner: Fredrik Karlsson In Sweden, the process industries employs nearly 600 000 people and it accounts for about 60 percent of the country's net export. In many industries today, there is a growing emphasis on calculations. They are used to manage and control the activities in today?s organizations, one of these industries is the process industry.

The purpose of this Masters thesis is to make a critical analysis of Journal Impact Factor JIF. JIF is today the most widespread quantitative measure for evaluating scientific journals. Although it is internationally used and is considered authoritarian many problems have been observed. This has led to that the validity of JIF has been questioned. To identify JIFs limitations the following issues have been raised: Which are the problems with citation analysis? What criticisms have been directed towards Journal Impact Factor as a measure for evaluating scientific journals? The theoretical framework consists of theories about citation behaviour and a discussion about the characteristics of a scientific journal.

 The aim of this study was to explore Swedish ambulance nurses experiences in caring for sick or wounded children.Method: A qualitative interview study with a descriptive/ explorative design. The sample consists of 10 ambulance nurses, both men and women, with varying years within ambulance service. Trough unstructured questions the data was collected. The data was analyzed with qualitative content analysis.Results: Compared to previous published studies the results of this study shows a broader perspective on ambulance nurses experiences in caring for sick or wounded children. The experiences were focused on following five categories:o The character of the alarm o The organization of the work o The specific in the meeting and treating of a child in an ambulance o Children who dies or suffer from a trauma o To work in an ambulance and at the same time being a parent Conclusion: It is always special to take care of a sick or wounded child.

The purpose of this study is to investigate how to use remote sensing data when making a forest management plan. The main focus of the study is to compare different methods to identify forest stands of a forest property, and by manual measures and estimates try to evaluate the quality of interpreting data. This report is based on survey questions sent to five different organizations working with remote sensing data. Only two of these where willing to participate in this investigation. The organizations where asked to analyze the same forest property and divide into compartments and make estimations of volume, basal area etc. in every stand.

The purpose of this thesis is to study the relationship between the definition and bibliographical classification of a certain academic subject; social anthropology. The theoretical framework consists of views held in Information Science regarding the definition and classification of subjects. The methodological onset is based on hermeneutical concepts that allow an extended analysis of abstract structures of thought. This analysis comprises of two parts; a descriptive analysis and a comparative analysis. The result of the descriptive analysis, whose aim is to describe the academic subject social anthropology, shows that this is not easy to define, instead it is nowadays almost the same as cultural anthropology.

The objective of this study was to investigate how power relationships between journalists and politicians were shown in the fictional BBC tv-series ?The Hour?. We wanted to investigate how these power structures is narrated by the producers of the series and what impact the narration could have to the audiance of the 21th century.We choose to analyse a total of 12 scenes from all of the six episodes, which are all set in Britain during the beginning of the Suez Canal crisis in the 1950?s, all seen from a BBC editorial point of view.In our analysis we chose to use two different kind of methods, the first one was a situation analysis and the second one a text analysis. The situation method was useful to get a perception of the relations between the participants .The text analysis we used to analyse what was said in the tv-series and to interpret underlying motives.The fictional form necessitated a personalization of power structures, in the sense that each and every power was represented by a single character; political power was for instance represented by the character of Angus McCain.

Are we able to help younger students to develop their understanding and their use of the capital letter, dot and question mark by giving them intensive teaching on the subject during a short period, and would the effect be long lasting?I decided to investigate this together with young students in second and third grade and at the same time try to see which grade would benefit most.By using an experimental research design I conducted the investigation in a class with children from both grades where the result was compared with two similar control groups. The investigation lasted during five months, while the students were able to show their knowledge in the subject just before and after a two weeks period of intensive teaching and then again after four months.The result showed that the intensive teaching had an effect that lasted over time and that it was the students in second grade that would benefit most. .

In order to answer the question in the title, a cross-cultural analysis of two countries was done. Countries chosen were the Republic of Latvia and the Kingdom of Spain. The need for this research was suggested by increased cross-border business activities inside the European Union, and the lack of previous studies involving new Member States. The aim of the research was to see what environmental factors influence advertising adaptation in the European Union, as well as to evaluate the applicability of a standardisation approach. According to the theory, there are three external factors that influence the creation of a global advertising.