Syfte: Syftet med denna uppsats är att studera om förändringar i arbetet med rörelsekapital hade ett samband med lönsamheten i företag. Som mått på rörelsekapital används Cash Conversion Cycle och som mått på lönsamhet används ROA.Teoretiskt perspektiv: Den teoretiska referensramen består av teorier om Working Capital Management, Cash Conversion Cycle, Lean, Supply Chain Management och Supply Chain Finance.Metod: I denna uppsats används en kvantitativ metod där sekundärdata samlas in från årsredovisningar för 2005 och 2013. Denna data ligger till grund för fyra korrelationsanalyser. Den beroende variabeln i korrelationsanalyserna är ROA och defyra oberoende variablerna är Cash Conversion Cycle, dagar i lager, dagar som kundfordring och dagar som leverantörsskuld. Urvalet i denna studie består av svenska aktiebolag inom branschen tillverkning och industri med fler än 50 anställda.Empiri: Empirin består av fyra tabeller som presenterar de beräkningar som gjorts.Slutsats: Sambandet mellan förändring i Cash Conversion Cycle och förändring i ROA blev väldigt svagt positivt men inte signifikant.

Our common future involves many important challenges. People and nature need to improve the relationship in order to reach an ecologically sustainable development. In a society where consumption of products steadily increases, the consumer awareness about social and environmental issues connected to the products becomes an importent factor. More and more companies choose to work more actively with these issues and more and more products get labelled by some of the eco labelling organisations. From the cradle to the gate means that a study has been done on a part of a products life cycle.

Syfte: Syftet med denna uppsats är att studera om förändringar i arbetet med rörelsekapital hade ett samband med lönsamheten i företag. Som mått på rörelsekapital används Cash Conversion Cycle och som mått på lönsamhet används ROA.Teoretiskt perspektiv: Den teoretiska referensramen består av teorier om Working Capital Management, Cash Conversion Cycle, Lean, Supply Chain Management och Supply Chain Finance.Metod: I denna uppsats används en kvantitativ metod där sekundärdata samlas in från årsredovisningar för 2005 och 2013. Denna data ligger till grund för fyra korrelationsanalyser. Den beroende variabeln i korrelationsanalyserna är ROA och defyra oberoende variablerna är Cash Conversion Cycle, dagar i lager, dagar som kundfordring och dagar som leverantörsskuld. Urvalet i denna studie består av svenska aktiebolag inom branschen tillverkning och industri med fler än 50 anställda.Empiri: Empirin består av fyra tabeller som presenterar de beräkningar som gjorts.Slutsats: Sambandet mellan förändring i Cash Conversion Cycle och förändring i ROA blev väldigt svagt positivt men inte signifikant.

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.

This work of examination describes an environmentally oriented product development aimed to develop new packaging with improved environmental and sale aspects of the products from Primus Sweden AB. The report covers the design process from the first collection of facts to the final results with a description of all methods involved in the work. The focus has been on a clear environmental awareness and the report contains a deepening of the concept life cycle assessment (LCA) for product development. In the process, the consumers? opinions of the brand Primus and environmental profiling formed the basis for the packaging to communicate the right values such as quality, technology, environmental awareness and adventurer?s first choice.The deepening of the life cycle analysis shows that composting and other alternative treatment of the biological cycle is not possible to implement in a satisfactory way in the design process.The work results in two final concepts.

The aim with our study has been to examine how preschool-staffs resonate about the notification requirements according to Chapter 14, section 1, The Social Services Act, when a child fare badly or is suspected to fare badly: first, in relation to the municipality´s policies, but also in relation to the preschool staff´s actions in individual cases. Our study was conducted by qualitative research with semi-structured interviews. Total has two child´s nurses and six preschool-teachers, active within Växjö´s municipality, been interviewed. The result showed that the municipality´s guidelines on the one hand, underpinned by giving a prescribed pattern of behavior for preschool staff on how to act if the suspected that a child to fare badly. On the other hand preschool staff also experienced the guidelines diffuse as there were nothing described of the transition of how much they should document and observe before a notification could be initiated to the headmaster.

The report aims to describe the austenitic stainless steel Sanicro 25 from a thermomechanical point of view. The thermal and mechanical properties of the material make it suitable for use in coal ? and thermal power plants. By the use of Sanicro 25 it would be possible to bring the efficiency of these plants up while bringing the carbon emissions down.A material model is created from material testing and validated through simulation in the finite element software Abaqus. The model that has been derived describes the material behavior during loading and stress relaxation for the first cycle in a thermomechanical fatigue test well.

AbstractIn this study, then collaboration agreement impact of the work on 11 and 19 § § MBL are studied. The employer and collective agreements bearing employee union are often involved in collaborative agreements to facilitate cooperation between them. Issues addressed to collaboration areoften questions related to employee participation. The purpose of this study is to investigate two local employers and related collective bearing employee unionsview of the cooperation agreement related to the MBL. The purpose leads to these questions:?How can co-operation agreements affect 11 and 19 § § MBL??What are theadvantages and disadvantages cooperation agreementscan lead to, regardingemployer disclosure and negotiation duty?To try to sort out these issues are interviews conducted to create a greater understanding of the work of the Cooperation Agreement between organizations and how it affects them.Results of the study suggest that collaboration agreement leads to simplifications in the work of the employer's information and bargaining duty.

The purpose of this thesis is to investigate the fatigue life of two components in different hydraulic quick couplings. The crack which initiates the fatigue failure usually occurs in the bottom of one of the threads. Thus, the threads in the coupling are carefully investigated. A few different approaches for determining the fatigue life are studied for each component. CAD (Computer Aided Design) models for both components are created and analyzed with FEM (Finite Element Method).

One way of signalling commands to the horse during riding is through applying tension on the reins to create bit pressure in the horse?s mouth (Terada et al., 2006; Clayton et al., 2011). The skilfulness of the rider in using the hands when applying bit pressure has consequences both for the horse?s performance and welfare (Manfredi et al., 2010). At the trot there are large vertical deviations of the horse?s body which the rider must adjust and adapt to (Terada et al., 2006) and an unsteady hand due to inability to follow the horse?s movement can be a source of discomfort and conflict behaviour in the horse (Heleski et al., 2009).

The point of departure for this essay is the observation that themunicipality of Lund is giving priority to handicap associations overother forms of associations. This act can be regarded as trespassinginto the realm of civil society. In respect of this, two aspects appearto be particularly interesting to explore. The first is to determinewhich perspective of freedom the municipality of Lund holds. Ireconstruct how the liberal and the communitarian state relate to thenegative and the positive freedom.

AbstractIn this study, then collaboration agreement impact of the work on 11 and 19 § § MBL are studied. The employer and collective agreements bearing employee union are often involved in collaborative agreements to facilitate cooperation between them. Issues addressed to collaboration areoften questions related to employee participation. The purpose of this study is to investigate two local employers and related collective bearing employee unionsview of the cooperation agreement related to the MBL. The purpose leads to these questions:?How can co-operation agreements affect 11 and 19 § § MBL??What are theadvantages and disadvantages cooperation agreementscan lead to, regardingemployer disclosure and negotiation duty?To try to sort out these issues are interviews conducted to create a greater understanding of the work of the Cooperation Agreement between organizations and how it affects them.Results of the study suggest that collaboration agreement leads to simplifications in the work of the employer's information and bargaining duty.

Effects of Menstrual Cycle and Oral Contraceptives on Sport Performance During the menstrual cycle, there is a variation of the female steriod hormones estrogen and progestogen. These hormones has mainly reproduktive functions, but do also affect other physiological systems, which may have an influence on athletic performance. The use of oral contraceptives among female athletes matches the use among the general population. There is a concern among female athletes and there coaches weather oral contraceptives can affect the performance. The purpose of this litterature review is to determine the effect of the menstrual cycle and the use of oral contraceptives on athletic performance.

Opcon Powerbox is a product developed by Opcon together with the underlying company SRM (Svenska Rotor Maskiner) where surplus heat from the industry is used through an Organic Rankine Cycle (ORC)?process to produce electricity. An ORC-process is a thermodynamic circle process in which a refrigerant is used as the working fluid. The refrigerant makes it possible for the circle process to operate at lower temperatures than the conventional Rankine process.In this master?s thesis a data analysis software for the Opcon Powerbox has been developed in which measurement data is retrieved and handled from the Opcon Powerbox.

With increased deployment ofintermittent renewable energy, such aswind and solar power, energy storagebecomes necessary to help reduceproduction peaks. Thermoelectric EnergyStorage is a method still in researchphase, which stores electricity in hotwater at a temperature of 120 ° C. Thisthesis aims to examine whether theThermoelectric Energy Storage would bepossible to integrate into existingpower generation such as a combined heatand power plant, and how the technologypotentially could function in theelectricity market. ThermoelectricEnergy Storage consists of a chargingprocess and a discharging process, bothoperating by the working fluid CO2. Toincrease the efficiency of theThermoelectric Energy Storage, wasteheat from the district heating networkis integrated.A model of the Thermoelectric EnergyStorage has been developed and it wascalculated by thermodynamic propertiesof the working fluid, CO2, in thevarious process steps.