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.

Detta projekt har utförts på en 10 veckors period och ligger på C-nivå (15högskolepoäng). Projektet gick ut på att ta fram ett kåpningsförslag för FUMO 3. Under denna period har de första 6 veckorna bestått av konceptframtagning och bearbetning av koncept, och de sista 4 av själva prototypframtagningen. Metoderna som använts för idégenerering och konceptframtagning har varit diverse produktutvecklingsverktyg. Då många ändringar och korrigeringar gjordes framför allt gällande basplatta, IP-lådor och externa enheter ganska sent in i projektet kunde gruppen inte fastställa ett konceptförslag förrän närmare slutet av arbetet med detta projekt.

Ultrasound is a well established diagnostic method in small animal veterinary practice but there appears to be limited use of ultrasound for evaluating the musculoskeletal system. The aim of this study was to investigate what publications exist concerning musculoskeletal ultrasound of dogs and to compare the use of musculoskeletal ultrasound at the University Animal Hospital (UDS) in Uppsala, to other animal hospitals in the world. The literature review is divided into three parts, the front leg, the hind leg and miscellaneous. The literature review focuses on the musculoskeletal abnormalities that can be seen with ultrasound. The front and hind leg sections are mainly focused on the joints.

This report was written as a result of a Bachelor Degree Project at the School of Technology and Society at University of Skövde, first semester 2007. The assigner was Tibrokök in Tibro, Sweden. The commission was originally to design a sliding door concept for kitchen. Later it was expanded to also include bathrooms.During the feasibility study of the project Internet was used as an information source. Kitchen brochures and magazines were ordered from different companies to give inspiration and ideas.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

Rapporten behandlar lärarens roll i den rådande intentionen om en skola för alla. Syftet är att ge en vidgad förståelse kring lärarens roll i förhållande till elever med diagnosen ADHD (Attention Deficit Hyperactivity Disorder). Studien har baserats på några centrala frågor kring om, och i så fall hur undervisningssituationen skiljer sig i förhållande till dessa elever, samt vad som ingår i lärarens ansvar när det gäller utredning av eleven och föräldrakontakt. Studien avser även utreda hur lärare upplever det stöd som finns till förfogande i form av olika resurser. Via kvalitativa intervjuer med fem olika lärare har data insamlats och analyserats.

Feed intake in dairy cows is regulated by a variety of factors influencing hunger and satiety. One of the regulation systems includes the short chain fatty acids produced during feed degradation in the rumen. Starch can be digested either in the rumen where short chain fatty acids are produced or in the small intestine where glucose is the end product. Since glucose does not have the same effect on satiety that short chain fatty acids have, the site of starch digestion might be an important factor that affects feed intake and milk production. The aim of this study was to investigate the effects of site of starch digestion on feeding behaviour (feed intake, consumption time, and eating frequency) and milk production. Because feeding behaviour is closely connected to the cows? environment, the study also included observations of behaviour. Three different feed rations were compared.

The purpose of this Master?s thesis is to describe the library development in Sandviken, during a period from 1865 to 1945. I will mainly focus this examination on the two most significant libraries of the period; on one hand the library facilitated by the ironworks company, and on the other hand the library of the Workers? Educational Association (ABF). This study is carried out within a theoretical framework consisting of the two concepts paternalism and the formative moment, as formulated by Lars Magnusson and Bo Rothstein, respectively.

Abstrakt The yield curve as a forecasting tool for inflation has been thoroughly investigated. However, most of these studies considered only the major economies, such as the U.S. economy or the major European economies and not a small open economy such as the Swedish. The Swedish economy should be much more affected by the world economy then the bigger economies. The purpose with this study is then to investigate whether the Swedish yield curve, or the Swedish interest rate, can be used as forecasting tools for the Swedish inflation.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

 Flickor med AD/HD upptäcks ofta inte i tid vilket kan ge konsekvenser inom flera områden under uppväxten. Syftet med denna uppsats var att bidra till en ökad förståelse kring hur diagnosen AD/HD kan påverka livet under uppväxten för flickor. Sex vuxna kvinnor med AD/HD intervjuades för denna studies syfte. Studien grundade sig i kvalitativ metod med hjälp av fenomenologisk tolkning samt meningskoncentrering vid sammanställning och analys av intervjumaterialet. Undersökningen fokuserade på sex centrala teman; diagnosens betydelse, skola, fritid, familjen, jämnåriga relationer och självuppfattning. Resultatet förtydligade att dessa centrala teman är betydelsefulla områden för en flicka med AD/HD under uppväxten.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

This study investigates whether the permanent measurement bias (PMB) has changed over time for Swedish companies listed on the Stockholm Stock exchange at least one year during 1996-2000 or 2005-2010. By using the Residual Income Valuation-model the markets' implicit value on PMB is generated through reversed engineering, as values for all variables except PMB are entered such as the market perceived them at the specific valuation date each year. This implicit value is classified into industries and then sorted by their median. Statistical tests are performed to see if there is a difference between the industry median and the accounting-based values on PMB. The difference from period one to period two is also statistically tested for.The study finds that the implicit values on PMB have changed somewhat between the periods; however the fluctuations are not statistically significant.

This study is about the artist Monica Sjoo?s (1938-2005) painting God giving birth (1968) that was accused of being blasphemous and obscene in the early 1970s. God giving birth could have had much in common with Niki de Saint-Phalle?s She ? a cathedral (1966), both works suggesting a mother goddess image. The main difference however can be found in the fact that Monica Sjoo?s painting had connection to the women?s movement in the 1970s.