This thesis, in the field of healthcare logistics, has been carried out at Hjärt- och Medicincentrum (HMC) at the University Hospital in Linköping during the fall and spring of 2012/2013. The thesis is done by two students at Linköping University at master?s level within the framework of Industrial Engineering and Management.As Sweden's county councils should not make a profit or loss, it is important that the councils are aware of how much care processes cost. Kardiologiska kliniken at HMC in Östergötland?s county council is one of the clinics that are profitable.

In this paper the effect of capital structure on profitability has been investigated among Swedish companies. The essay intends to examine how the relationship between debt and profitability appear among Swedish companies and if the relationship differs between industries. The purpose is to find out how debt affects the profitability of Swedish companies.A quantitative approach has been applied. The selection was made among companies listed on Nasdaq OMX Stockholm, which resulted in a sample of 207 companies. Several regression analyzes has been formed, based on the independent variable debt-ratio and the dependent variables profit margin, pre-tax profit margin, operating margin, return on assets and return on equity.

Regional European Offices with the purpose to represent regions and municipalities in the EU-system have had a substantial expansion over the last years. One example is the North Sweden European Office for the counties of Norrbotten and Västerbotten, consisting of seven different headmen who are representing both the private sector as well as the public system. This diverse leadership representation makes North Sweden a very good example on a so called Quango, organisations that stand under simultaneous influence from both public and private sectors. These Quangos opens up new possibilities to solve public problems, but they also bring together two different working models which is not always easy to handle for a Quango. According to earlier surveys some characteristic Quango problems within North Sweden exist, for example the ability to prioritize and thereby be as effective as possible.

This thesis analyses the prerequisites, profitability and competitiveness of eucalyptus plantation on the Iberian Peninsula and in Brazil. The thesis has a macro perspective and analyses a typical hectare of eucalyptus in each studied region. A survey methodology was used as a strategy to cover a broad perspective using expert respondents. The regions studied on the Iberian Peninsula were the ones found suitable for eucalyptus plantations from an economic point of view. The studied regions were Huelva in the South West of Spain, Galicia in the North West of Spain and Portugal.

This study deals with the road freight sector's capital structure and how leases, loans and equity affect the ratios. The study is based on a ten-year period between 2000-2010 in Sweden. Investments in finance is a complex and interesting subject to study, there are many factors that can affect how the company best choose their investments when they have many great business investment the decisions plays a greater role. The aim is to find an optimal capital structure from a financial investment point of view. The purpose will be answered by the following research question: Are there significant differences between leases, loans and equity financed fleet of factors, profitability, tax, turnover, age, and cyclicality. The study will also examine how debt is related to profit margin, DuPont and the tax, all through a regression analysis. Then were plausible economic theories for the study.

AbstractThe dependency of fossil fuels in the transport sector causes large emissions of carbondioxide. This problem can we reduce by using vehicle gas from digested solid manure and leftover of pasture. I have studied the potential for this in the county of Västernorrland. Thepurpose is to investigate how much vehicle gas that can be extracted.One central, large scale digestion and upgrade plant should be placed in Härnösand. Theamount of pasture and manure that is economical and practical available is enough to produce2,7-3,5 millions Nm3 vehicle gas.

The purpose with this work is to investigate the cost to produce piglet in a case study company. The starting point is going to be the agriwise (www.agriwise.org) calculation which I am going to change and adapt to the case study company. To day the pig market is bad but we have probably reached the bottom. The market has started to rise. It is no business to produce piglets today.

Higher demands of competitiveness and efficiency have led to increasing sizes of farms, with more land, more capital and more comprehensive logistics. The aim is to gain benefits of scale economies that reduce the production cost per unit. However, a greater extent of the business exposes the farm of increased risk where small deviations rapidly can erase the benefits. A modern dairy farm thus put high demands on the farmer?s ability to coordinate, plan and manage the forage production through the whole process until storage to obtain silage of the desired quality and quantity at the right price. The objective of this study was to design a simple model, i.e.

The use of fossil fuels such as coal and gas are a contributor to the global warming. The climate change is a worldwide problem with far reaching consequences that is believed to be very expensive. The United Nations has been introducing a framework convention on climate change. One component of the convention is the Kyoto protocol. The protocol is obligating the developed countries to decrease their emissions of greenhouse gases by 5.2 percent during the time period 2008-2012.

This study aims to scrutinize the four major banks in Sweden on how their profit havedeveloped over a time span of 15 years, whether stricter regulations have had anyimpact on financial key ratios and if there is any correlation between the banksprofitability and their risk taking. The period covered is the years 2000-2014. Thefigures are annually and the four major banks are; Handelsbanken, Nordea,Skandiviska Enskilda Banken (SEB) and Swedbank.The findings are that financial key ratios that include net income are pro-cycle whereSwedbank has the biggest volatility over the period and that the three other banks areless, but clear pro-cycle. There are also indications that stricter rules have madeimpact on the volatility of the profitability even though the period covered is notenough to ensure this claim. Nordea has had the lowest and most stable capital ratiothroughout the period and the other three banks lowered their debt-to-equity ratiosignificantly after the financial crisis in 2008.

The aim of this bachelor thesis has been to examine and develop our own understanding about how young people in Sweden (16-29 years of age), take part in cultural activities. As librarians it is important to know what kind of activities and interests this particular group has. With Pierre Bourdieu?s theoretical framework towards habitus and capital we are interested to see if there is a connection between one?s cultural use and background, if different access to capital with or within groups has an affect or not. With both statistics and interviews with people within our target, we believe this data has been sufficient enough to conduct a good and valid study.

Several technical solutions are ready to step forward as the new generation of propellant, and this report aims to explore the possibility of commercializing fuel cell cars. The report is based on current research and data from today's technology and engineering solutions that are estimated to be commercially realized before 2020.A mapping of today?s different fuel cell options has shown that the most suitable fuel cell option is the Proton Exchange Membrane Fuel Cell, which uses hydrogen as fuel. The report is focusing on a techno-economic well-to-wheel analysis of hydrogen and the energy balance and costs in a system perspective. The basis for this analysis consists of two centralized methods of production, steam methane reforming (SMR), and alkaline water electrolysis.

Previous work by researchers as Eugene F. Fama and Kenneth R. French, show that average return on stocks are related to a firms characteristics like size and book-to-market ratio. These kinds of patterns in average return is not explained by The Capital Asset Pricing Model (CAPM), and are therefore seen as anomalies. Fama and French have proposed a three-factor model, which captures patterns observed in U.S average returns associated with size and value.

This thesis is written on behalf of Skanska, Väg- och Anläggning Stockholm Mälardalen, vid Nya Karolinska Sjukhuset i Solna, NKS. The report has resulted in recommendations for the method of soil stabilizations of soil nailing, excavation of slope and fiber reinforced shotcrete, which is the most suitable method from a safety and a cost point at the NKS.The aim of this thesis was to investigate whether fiber reinforced shotcrete increases slope stability, with the focus being on the total stability. The main goal was to investigate which method of soil stabilization is the most suitable for the slopes that are analyzed in this report. Through studying literature, the authors have gained an understanding about the theoretical background for the given problem. Through calculations and analyses of the slopes, safety factors have been acquired.

The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..