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 essay concerns corporation?s usage and consumer?s attitude towards the phenomenon Big Data. The aim is to analyse whether corporation-management and future ambitions concerning consumer data coincide with attitudes and opinions of today's consumer, and how these opinions reflect consumer behaviour online. The essay is limited to focus on how companies use consumer data in order to better understand and improve the efficiency of their marketing. A self-composed analyse-model was created using previous studies concerning Internet-usage in Sweden, previous management analysis of corporations use of Big Data combined with theory of Cognitive Dissonance. A questionnaire was then created with the analyse model as foundation.

Abstract Thou there are much written about management, are there, according to Mintzberg no simple definitions regarding how managers should operate towards other co-workers or employees. This essay outlines a perspective for study of managers, from an employees point of view. The study was preformed at one private company, and the empirical data was gathered from five employees. The methodological approach contained qualitative methods based on semi-structured interviews. By using this method, a deeper understanding regarding the questions was desired.

The use of digital devices are widely spread among us. Children have an iPad in their hands before they learn how to talk and we bet you look at your smartphone more times a day then you would like to admit? Interaction through these devices have become so natural in our daily life that we get confused when a retailer does not offer a website or an app. The habit of searching for information in the most accessible channel and buying in the one that offers the benefit of convenience, and of course, saves you money and time, is a common way of shopping these days. This is referred to as multi-channel shopping.

By limiting our horse?s freedom of movement, we restrict their opportunity to forage, which is one of their most important needs. If their need of forage is not fulfilled it can lead to frustration, which might manifest itself in abnormal behaviour, like the oral stereotypies for example crib-biting. It is a held belief that the horse swallows air while crib-biting, which they don?t, and that swallowed air causes colic, and the belief that other horses can copy the behaviour, leads to the use of many methods to prevent the behaviour.

Abstrakt:Syftet med föreliggande akademiska studie är att kartlägga vad självskadebeteende innebär, varför det utförs och vilken behandling det finns att få. Resultatet som togs fram genom kvalitativa, semistrukturerade djupintervjuer, både med personer som själva har erfarenhet av självskadebeteende (de primära informanterna) och yrkeskvinnor (de sekundära informanterna) som kommer i kontakt med det. Resultatet går ej att generalisera då antalet informanter inte kan representera hela populationen. Goffman förklarar i boken ?Jaget och maskerna? på ett bra sätt individernas agerande och handlingar i samhället och Mead beskriver med sin teori ?The self? de primära informanternas personlighet.

This thesis aims to describe how enterprises can approach and reach older citizens inorder to sell new technology products. For that they need information about aspectsaffecting elderlies purchase decisions regarding these kind of products. The study isbased on 13 qualitative interviews where we have applied semi structured interviews andobservations of the elderlies behaviour towards an Ipad which we used as a study objectduring the interviews.The results of this study shows several aspects which affect the elderlies purchasedecision regarding new technology but it all comes down to one matter, lack ofknowledge. In order to overcome that obstacle, enterprises need to modify theircommunication strategy. They will be needing information about elderlies preferencesand their self-image, meaning how they perceive themselves which is connected to howreceptive they are towards new technology.

Dagens dynamiska situation på marknaden sätter spår på den befintliga marknadsfilosofin med fokus på kommunikationen mellan företaget och konsumenten. Den moderna teknologin och Internet har utvecklats och blivit mer tillgängliga, vilket har bidragit till att den moderna konsumenten tillbringar en stor del av sin tid på Internet. De digitala nätverken och kommu-nikationen inom dem förändrar konsumentbeteenden och attityder, främjar konsumenters självständighet samt ger kontroll över köpbesluten. De här trenderna påverkar dagens detalj-handel, där konkurrensen och kampen om kundernas lojalitet ökar. Konventionella marknads-föringsstrategier föråldras snabbt under dagens förlopp och kräver mer kreativitet och enga-gemang av företaget.

The aim of this study was to compare activity, lying down and getting up behaviour, weight gain and cleanliness in heifers in cubicles versus on deep-litter. The study was conducted from autumn of 2005 until autumn of 2006 in a commercial organic dairy herd with 340 cows. In 2005 the farm rebuilt half of the young stock accommodation from deep-litter pens to cubicles. The experiment used 150 heifers of the breeds Swedish Red, Swedish Holstein and crossbreeds between these, all born on the farm. The animals were divided into three blocks based on breed and within each block they were sorted after increasing age. The youngest heifer in each block was randomly allocated to one of two groups, cubicle or deep-litter pen.

This is a discourse analysis concerning the visions for Malmö's future. Three concepts are studied to see which meaning these are given in the Malmö context. The studied concepts are ? development (utveckling), industry (näringsliv) and citizen (befolkning).The meanings of these concepts are studied against a backdrop of theories of inclusion/exclusion in general and inclusion/exclusion in the city more specific. Michael Foucault´s notion of a discourse which stigmatizes those not following a behaviour which is defined as being right and normal is central to this.

Tail-biting in pigs is an animal welfare issue and in Sweden during 2002 the producers lost tree million Swedish crowns because of tail biting. This economic loss depends on the pigs which are discarded at slaughter because of tail biting. Tail biting can be separated into two stages, "pre-injury" and "injury". The aim of this study is to investigate if tail biting depends on environment or genetic background.A lot of research on the environments effects on the behaviour of pigs but not so much on the genetic effects has been performed. The frequency of tail biting in pig farms influence among others of environment enrichment, ventilation, gender and breed of the pig.

AbstractDuring the last five years there has been a considerable immigration from the Netherlands to Värmland in Sweden. INVA, Invest in Värmland, wanted to highlight this phenomenon and therefore contacted Karlstad University to make a survey about how extensive the immigration is and what consequences it brings for the business life and municipalities in Värmland. We were luckily chosen to perform this research and the main focus in this study has been the following questions:? Why do the Dutchmen choose to buy their house in Värmland?? What are the main reasons for leaving the Netherlands?? What consequences does the immigration cause for the business life in Värmland?? How do the Dutchmen experience the contact with Swedish authorities?To answer the questions we designed a questionnaire that was sent to 200 Dutch house purchasers. The ambition was to survey all the Dutch house purchasers in Värmland, but with the time constrains and the municipalities having problem to find complete data, we limited the survey to 200 households.

Research shows that almost 30 per cent men and 20 per cent women at the age of 16-24 inSweden download music on a regular basis instead of buying records. Thanks to moderntechnologies teenagers of today have become used to downloading music illegally from theInternet. Even though legal alternatives, such as Spotify, have become popular, the behaviorof illegal download of music still persists. What do record companies do to prevent thisphenomenon and why do they go to such length to stop this widespread movement? Thequestion is, why is illegal download of music a problem ? and for whom?To investigate this I?ve read books about the subject, analyzed web pages of alternative recordcompanies and interviewed a drummer in a local band.

The trotting in Sweden has a good reputation in an international view, both in the perspective of success and how the sport is managed with focus on security, animal protection and animal welfare. A large number of equipment details are fitted on the horses during training and competition. The Swedish law of prevention of cruelty to animals regulate training and competition with racehorses, and propose to protect horses from unnecessary suffering. The equipment permitted in races is regulated in Tävlingsreglementet (The Regulation of Competititon) and in the regulations of equipment, that the Nordic Regulation Committee and Nordic Animal Welfare Committee have worked out. Due to training and competition the equipment must even meet the Swedish law of prevention of cruelty to animals. However, the behaviour or the senses of the horses is often affected by the equipment due to the way the equipment corrects, modifies, restrains or reduces the behaviour of the horse, which may cause the horse stress or discomfort.

The purpose of this essay is to function as a guide in the future development of the Umeå University Library?s webbsite by examining its users? web experiences as well as their web surfing behaviours. In this essay, a number of opinions in usability and accessibility coming from writers and organisations are presented. Using the writers? theories and previous research, along with the results from the evalutation, the essay attempts to explain the behaviour of users when they get in touch with technology, aswell as what the web users perceive as user friendly.