The DuPont formula is one of the most well known and basic tools used for financial statement analysis and is highly useful for understanding firms strategies and operating environment. Previous studies on American listed companies have also shown that analysis of the changes in the DuPont components is useful in forecasting contexts. In this thesis we test whether disaggregating the change in return on net operating assets provides incremental information about future performance for Swedish listed and not listed companies. We find that the change in asset turnover is a leading indicator of increased profitability for both listed and private companies, regardless of size. We also find evidence that the usefulness of the disaggregation for understanding future performance is greater in capital intense industries and lesser in service industries..

I denna studie underso?ktes det tio vanliga ramverk inom webb branschen, ba?de de mest anva?nda ramverken samt na?gra nya uppstickare som har va?xt mycket de senaste a?ren. Fo?r att skala upp en hemsida till ma?nga anva?ndare a?r det viktigt att strukturen bakom sidan presterar bra, da?rfo?r a?r det viktigt att va?lja ra?tt ramverk. Sa? hur ska en webbutvecklare da? va?lja ramverk fo?r att kunna uppna? en bra prestanda? Det a?r allma?nt ka?nt att anva?ndare la?mnar sidor na?r responstiden o?kar.

För att möjliggöra användbara fuktmätningar hos byggnadsmaterial i produktion har treviktiga egenskaper hos mätmetoder identifierats: ? Enkla att handha ? Enkla att momentant läsa av resultat utan behov av analys ? Enkla att montera (om så krävs)Fuktstickan BTG uppvisar god uppfyllnad av dessa tre krav på egenskaper men gav docksämre resultat vid laborationstester och fältmätningar. På grund av detta så är den ej en avmetoderna som rekommenderas till produktion, utan föreslås istället för vidare studier.Betong har bedömts vara det, av de undersökta materialen, som står för den störstafuktbelastningen för de övriga byggnadsmaterial som den byggs ihop med. Därför har en,för fältmätningar i produktion, förenklad manual för fuktmätningar medelst testosystemetskapats och föreslås ligga till grund för kompletteringar till NCC:s kunskapsdokument.För isolering så görs bedömningen att fukttillståndet hos den kan uppmätas medelst enluftfuktmätare och för uppmätande av fukttillstånd hos trä, rekommenderas traditionella,elektroniska mätinstrument med tillhörande hammarstift på en förlängningskabel.För övriga byggnadsmaterial har inga metoder funnits tillfredsställande, utifrån de tregrundläggande egenskaperna som identifierats för fuktmätning i produktion..

The aim was to evaluate and suggest improvements for the prototype TIVOLI (sign-learning via computer-based playful interaction). The game purposed to give children who need signing as augmentative and alternative communication enhanced signing skills. Three children in need of signs played TIVOLI at home during 4-5 weeks. Data contained parental interviews, Talking Mats interviews, assessment of signing competence before and after the evaluation period and game protocols. One game interaction per child was filmed.

Industriellt byggande i trä och projektledningsmetoder hänger ihop. För att visa på vilket sätt de har ett samband har kunskaper om projektledning och byggteknik applicerats på företaget Martinsons sätt att projektera höga bostadshus i trä. Syftet med examensarbetet är att upprätta ett förslag till en hållbar projektmodell för projekteringsprocessen gällandes höga bostadshus i trä. Genom strukturering och standardisering av projektflödet i ett bostadsprojekt kan detta i framtiden gynna byggandet av höga bostadshus i trä både i Sverige och internationellt. Resultatet visar en flödesstruktur över ett bostadsprojekt, en manual till projektledaren samt en analys över beslutsunderlaget med rekommendationer på åtgärder för att uppnå en effektivare process utifrån både traditionell-och agil projektledningsmetodik.

In a time where many Asian metropolises experience an expansive development new urbanconditions are created and the already existing disappears or being replaced. Asian cities develop ata pace that is unprecedented in our history and which, through a western perspective can seemharsh. By focusing on an urban complex in Chengdu, capital of the southwestern province ofSichuan China, the study asks; is it possible to see this rapid urbanization from another perspective?The study examines the local and global dimensions of Raffels City, and how concepts such asnostalgia and authenticity, related to the city, can be understood in an urbanization that is so markedby massive demolitions. The study shows that these concepts can be expressed in several ways, andthat an awareness of them does not necessarily control the view of the city..

The intention of this thesis in political science is to understand how the European Union fights and prevents discrimination against the Roma minorities in Sweden and Romania, and how the implementation works in reality. The study consists of defining what it means to be objectively discriminated, what ethnicity really means and how the implementation process consist of a comparison and statement has been made by the national governments and comparing how two socioeconomically different member states handle EU directives and implement them in Sweden and Romania. The main findings of this study was that EU policies lack the capital and explicitness that is needed for great results to be accomplished and that the governments in both countries have different issues with implementing the protection of the human rights and Roma culture, and that EU needs to be more practical and develop in a faster pace. .

This thesis deals with two types of agrarian remains in relation to settlement remains; clearance cairns, low stone walls and house terraces in the area of Northeastern Uppland and the area north of Lake Mälaren, during the middle Iron Age. The aim whit this thesis is trying to get a better understanding of the relation between agrarian and settlement remains in Uppland. Three places have been chosen where these three elements are present and they are interpreted through Richard Whites concept of middle ground but also Landesque capital. The three elements have shown to be expressed in different ways in all three sites. It is possible to see two areas with different traditions, but also to see two areas that closely interact with each other, this opens up for a new discussion around agrarian remains in both areas.

The economic crisis has affected the airline industry as much as it has affected all other industries in the world. The small airlines and maintenance organisations must find new opportunities and options in order to survive the harsh crisis. Priority Aero Maintenance is now an approved maintenance organisation performing maintenance on aircrafts, engines and components. The company sees economic gains in the future by becoming an approved organisation that follows the European Aviation Safety Agency guidelines (EASA) and meets the requirements outlined in the rules of Part-M.In order for the company to become an approved organization, responsible for continuing airworthiness of aircraft, a handbook should be presented to the local authority. This handbook describes the company?s responsibility for the continuing airworthiness in order for the authorities to get an insight into the company and its work.This thesis resulted in a draft of CAME (Continuing Airworthiness Management Exposition) and this draft has been approved by Priority Aero Maintenance.The CAME will in the future be used by the company as a basis for developing a more detailed manual to be presented to and approved by the Swedish Aviation Authority (Transportstyrelsen)..

Lastflödesberäkningar kan användas för att se om ett nät behöver byggas ut för att tillgodose en ökad belastning, hur mycket reaktiv effekt som behöver tillföras, eller för att se om ett givet nät klarar av bortfall av en ledning. Syftet med denna rapport är att presentera teorierna för lastflödesberäkningar. Dessutom ska en manual till simuleringsprogrammet Power World färdigställas.Ledningens viktigaste förluster är genom: serieinduktans, shuntinduktans och resistans. Reaktiv effekt kan tillföras dels genom seriekondensatorer, för att motverka ledningens spänningsfall; och dels genom shuntkondensatorer för att kompensera för lastens behov av reaktiv effekt. En lindningskopplare ändrar transformatorns omsättning, vilket renderar i att spänningen i överföringsledet ändras.

This thesis investigates the effect of profit growth and profitability on market capitalization amongst Nordic companies during the turbulent period 1997-2005. Our results suggest that profitability have a significant impact on market capitalization for six of the nine years studied, whereas profit growth does not seem to affect market capitalization. Consequently, our results imply that the effect of other factors on share price performance may be greater than previously suggested. These findings are only partly in line with theories on corporate valuation which suggest that market capitalizations are to a great extent driven by both profit growth and capital returns, regardless of whether the stock market is particularly unstable..

The most dominating type of company in Sweden is the small-sized business and it usually lacks its own marketing department. The purpose of this paper was to analyze several small Swedish businesses which are specialized in different sectors of the Mechanic/Technology industry but they are similar in terms of having niched products and they are leading companies in the world. The objective was to do research about how small businesses work with marketing despite its lack of resources and capital.This survey has shown that customer contacts, customer relationships and especially for those investigated companies, it was very important to focus on globalization and product development in order to build a Point of Difference..

This study examines the effects of credit risk and information disclosure in the new bank regulating system Basel II on bank and bank customer. The effects are then discussed in a perspective of the economic man and information asymmetric theories. Furthermore is the Basel II effects on the capital adequacy of Andelsbanken för Åland examined.The approach of the study is qualitative and several interviews with individuals on different levels of the examined bank, Andelsbanken för Åland, have been carried out during the collecting of empirical facts about the effects of the regulating change from the Basel I system to Basel II.The research findings are as follows:Andelsbanken för Åland have increased its capital adequacy ratio from 12,7 percent to 14,4 percent, mostly due to lower risk weights on housing mortgages compared to Basel I. Andelsbanken för Åland have started to use a completely new credit risk and customer assessment system which classifies every customer and gives them a credit rating. The system cause a much heavier information gathering of the customers profile as well as a much better assessment of risk than the previous system, which the bank finds positive.

In this degree project I write about how the farmers who grows carrots in Sweden get influenced by different rules, investments and demands. The Swedish agriculture are heading towards a harder time, and then you have to find new things to do. Now its hardly no profit to grow grain so you have find other crops. This paper is not a comparison between the contract cultivation to Findus and the cultivation where the farmer maked his products by a own company on the farm. If you have a small processing company on the farm, you have to increase the standard with different certificate. The farmer binds a lot of capital in machines, both field and in the process.

This degree project has been carried out in cooperation with Gedevelop in Helsingborg.Gedevelop has developed a camera that can calculate the weight of a liquid glass mass.Because of the density and viscosity changes in the glass, the weight information issometimes incorrect given. Glass industry is today addressing the problem by an operatorperforming a manual weighing of a few bottles which, in turn, calibrates the camera system.The project aimed to develop an automated system to control the weighing of glass bottles forglass industries. This system must be so flexible that it can be easily mounted on plants withdifferent production equipment around the world.The project includes design and construction of equipment that meets the requirementsformulated together with Gedevelop. Work has been done both in Halmstad and Helsingborgand has included both calculations and review of the theory to understand the forces thatinfluence the design of different construction parts. A prototype was produced that meets theoperating requirements for the design and can be used in testing features.