Syfte: Syftet med denna studie är att undersöka sambandet mellan rörelsekapital och   lönsamhet för företag i olika storleksklasser på svenska maskintillverkande företag.Metod: Studien baseras på en kvantitativ metod för att undersöka rörelsekapitalets samband med lönsamheten. Datan som användes i studien hämtades från retriever business och uträkningarna gjordes i Microsoft Office Excel. Variablerna storlek på företag, utvecklingsfas och rörelsekapitalspolicy användes för att kategorisera datan i flertalet tester.Teori: Studiens rörelsekapitalsmått var kassacykeln och lönsamhetsmåttet var bruttovinstmarginalen.Resultat: Studiens resultat visade att det inte fanns något samband mellan rörelsekapital och lönsamhet i 13 av de 24 undersökningarna.Slutsats: Studiens slutsats är att sambandet mellan rörelsekapital och lönsamhet skiljer sig åt hos företag i olika storleksklasser på svenska maskintillverkande företag..

Svenska Kraftnät is (together with the other transmission system operators of the Nordic power system) responsible for keeping balance between the generated and demanded power in the Nordic power system. Spontaneous load variations and system disturbances, however, lead to power imbalance followed by frequency variations. The frequency deviations can be limited to an acceptable level by the spinning reserve, mainly by hydro power control. But there are also other system properties which have a great influence on the frequency and system stability. The frequency and voltage dependence of the loads have a direct influence on the power balance.

The rising demand for electricity and heat raises a big challange for the society and engineers. Many products have been introduced to the market to supply more energy to the energy systems. Absolicon AB is a Swedish company that develops and markets a combined heat and power generating product. The product, Absolicon X10, uses a parabolic trough to concentrate the radiation of the sun onto a receiver. The receiveris equipped with mono crystalline solar cells and is cooled by a circulating liquid media.

In the decades leading up to the First World War, the Swedish army (as the rest of Swedish society) was greatly influenced by Germany (i.e. subject primarily to Prussian military influence). German equipment was purchased and German training methods and ways of organizing military units were copied. Apart from such easily discernible traces of German influence, the Swedish officer corps - according to earlier research - harboured sympathies for Germany and the German Army. But did the German influences, and the sympathies for Germany, also result in a professional bias ? i.e.

On social media, girls create digital spaces where a distinctive spiritual culture emerges. This spiritual culture is therapeutic in nature, consisting of therapeutic compositions and happiness-generating templates that contribute to the girls' respectability by allowing them to take responsibility through their intuitive knowledge. The purpose of this study is to investigate how the pursuit of respectability is manifested in these digital spaces by examining spiritual expressions and exploring how participation in therapeutic culture online serves the attainment of respectability. The study employs a participatory netnographic method, focusing on observations of LIVE broadcasts on TikTok. In these broadcasts, girls engage in various spiritual practices within a shared digital sphere. The observations are analyzed through the theoretical frameworks of Beverley Skeggs' concept of respectability and theories related to therapeutic culture, including happiness culture and therapeutic assemblage. The findings reveal that both the girls hosting the LIVE broadcasts and those participating by commenting collaboratively create a digital culture through the exchange of advice.

This final thesis is carried out at BAE Systems Hägglunds in Örnsköldsvik. The mission was to construct and integrate a new semi-active damping unit in the terrain vehicle BvS10. Questions that came up during the process, among others, was how to mount the damping unit to the vehicle in a flexible way without exposing it to unnecessary wears.A generation of the concept is made in 3D using CATIA V5 of a possible solution to the problem. The idea is to weld the unit to the skid girder which is one of the main constructions of the track system. In this way the damping unit will come closer to the track system, which will partly protect it from impacts from below and minimize current problems with breaking forces in the torsion shafts.The complete construction was then analyzed, first by theoretical calculations and then with the FEM-tools in CATIA V5.

The Swedish Migration Board has during a long time had problems with long processing times for persons that apply for asylum. The government has set targets that investigation should not exceed 6 months although it is done in almost 70% of cases.The study's aim has been to examine if steering can be linked together to long processing times and, if so, explain why. The intention has not been to provide a comprehensive picture of the problem but has defined itself to ensure steering impact. The study has been carried out by studying relevant governing documents, previous research and by interviews with administrators and decision-makers in two of the Migration Board asylum units.The analyses of the study show that a combination of inadequate steering and inadequate resources have contributed to aggravate the implementation, which has lead to long processing times..

This Master Thesis has been carried out as a new product development project in collaborationwith G-Man Tools AB located in Edsbyn. The purpose of the project was to construct a newpruning saw there the blade is integrateble in the handle, thus a foldable pruning saw.The work has been performed on the occasion of G-Man Tools AB wanted to improve theirproduct range by creating a saw that complement their range of quality saws. They have a similarproduct today, but they do not manufacture this product by them selves and it is not directlytargeted against garden use, which is a disadvantage when it is one of their major markets.Even though almost the entire chain from the requirements of the users to drawings has beentaken into consideration, emphasizes has been put on generating ideas. However the first thingthat was carried out was to establish a productspecifikation from interviews with users and thecompany?s experience.

Smartphones have become more common as business tools within the workplace. With its many features and great flexibility, the smartphone has stormed the business world and become an alternative or complement to the laptop. As these mobile units' popularity has increased, the interest of businesses to invest in this new technology has increased, but has security kept up with the technology developments?This study aims to conduct a study to see if the companies in the IT industry have the same safety awareness for smart phones to laptops.The study shows that companies have greater safety awareness and higher safety requirements for laptops than smartphones. Meanwhile, both end-users and management are well aware of the risks and threats that the smartphone is facing..

A tight economy and a keen competition force the Swedish agricultur to do a structural rationalization. The quantity of farmers is less but the units are growing. How to make money I think some kind of niche is necessary. In my examwork I have locked how to farm herbaceous plant and the marking of herb to feedstuff for horses. Today health food and alternative medicine are accepted to use and there is an increase in demand. The Swedish market for herbaceous plants to horses is small and the products are mostly imported. But there is a group of consumers who is willing to pay a higer price for Swedish cultivated herbs. The only way to find out which herbaceous plants I could cultivate is to make a test cultivate. I think that the market for herbaceous plants is growing.

The security solutions used in wireless home networks are examined in this report. Thegrowing number of wireless units have increased the need for reliable security solutions.This report aims to enlighten the reader about the fundamental technology used inwireless security solutions and inform about the existing flaws. A recommendationabout how to achieve a high level of security in the home network is also given to thereader.Several flaws in the security solutions in use have been reported. Of these the mostsevere has been examined in a test network using highly accessible tools to get aperception of how vulnerable the user is.The tests showed that several attacks were efficient and easily carried out. We have alsoseen that several of the home networks in our sample are susceptible to these attacks.Our survey revealed that the Internet service provider's technical support in many caseslacked the knowledge necessary to inform the user about reliable security solutions..

This degree project has been carried out on the commission of AB Borlänge Energi. The purpose of thisproject was to redesign the magazine Energitrycket. The magazine should inform about the current eventsat the company. The work consisted of redesign of the existing magazine and adjustment to copying andpublishing on the web.This project also contains a research about how paper and colour affect the print results. It shows thatthe maximum contrast and sharp image reproduction is best achieved on woodfree, coated, calenderedpaper with high whiteness.

The Swedish potential of electricity production from roof mounted solar panels has been determined in three steps: accessing the existing roof top areas, simulating the amount of electricity solar panels can produce on these areas and finally analyzing how large the necessary economical change is to make the solar cells profitable.The total existing amount of roof top areas are 319 square kilometers and the area distribution follows the distribution of people. This leads to an installed power of 47,9 GW which are expected to produce 49,0 TWh electricity per year. If the quality of the electricity is prioritized the highest the power is reduced to 3,7 GW, generating 3,8 TWh yearly, but if the hosting capacity is calculated from Sweden?s total electricity need, the capacity is 42 TWh per year.Today, solar panels are not profitable in Sweden for houses, even though there is a subsidy of 35 % of the investment costs, discounted in 25 years. The profitability is calculated with a cost of capital of 5 %, a price on electricity of 1 SEK/kWh and an investment cost of 20 SEK/Wp.

Värdebaserad styrning utgörs av en samling principer, vilka ska ge en vägledning för att mäta prestationer, allokera resurser samt sätta finansiella mål. Detta görs utifrån den grundläggande förutsättningen att aktieägarvärde skapas när avkastningen överstiger investerarens kapitalkostnad. För att lyckas med implementeringen och den fortsatta tillämpningen av VBM anser vi att företaget bör följa nio steg. Först bör företagsledningen förmedla synsättet, värdebaserad styrning. Därefter bör företaget välja en effektiv styrmodell.

During the last 20 years, the Swedish health care system has faced major changes. One of them is the increasing pressure to generate economic profit due to private businesses entering the market. Health care units are forced to make some structural changes in order to become effective and efficient. As a result merger and acquisitions has become a part of the health care sector, and seems to be an increasing phenomenon. Mergers and acquisitions have mainly been studied in the industry.