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..

Sjuksköterskornas arbetsvardag bestod av att ofta möta lidande och död hos sina patienter. De behövde i sitt arbete strategier för att hantera sina psykiska och känslomässiga reaktioner. Syftet med arbetet var att undersöka sjuksköterskans reaktioner och bearbetningsmetoder av traumatiska händelser uppkomna i arbetet. Metoden var litteraturstudie. Artiklarna analyserades enligt Evidence Based Nursing (EBN) gjord av Flemming (1998).

Intramuscular injections to cats can generate strong reactions in some individuals while reactions of the same extent, according to the author, not always are recognized when using the subcutaneous route. The reactions are probably caused by fear, stress and/or pain. When the injection can generate pain one has to take that into account, which can be a limitation in treatment. It is well known that injections generate pain, but knowledge about the cause and processes of the injection-associated pain is limited. This is mainly due to the difficulty in finding objects to study pain on, high cost of use of laboratory animals and difficulty to obtain objective measurements. Although there is Evidence that there may be a local muscle injury by intramuscular injection, it is not always that the extent of damage is related to the pain experienced. Facts about the causes of injection-associated pain have been studied in a literature review.

The purpose of this thesis is to ascertain the main determinable factors of Swedish SMEs capital structure decisions and to investigate whether existing capital structure theories are applicable on Swedish SME financing. We have used panel data to run regressions of various capital structure determinants on three measures of capital structure; short- term debt, long-term debt and total debt. We found that growth opportunities, profitability and age are the most important capitalstructures determinants for our sample. Firm size shows a small explanatory result but the effective tax rate and the asset tangibility do not seem to explain the capital structure at all. Thematurity matching principle is considered significant..

The purpose of this study was to examine earnings quality and earnings management in U.S. ex-post failed firms. A quantitative study was made, using the Modified Jones Model, to identify abnormal accruals up to six years before bankruptcy. 9 003 continuing firms and 187 bankrupt firms, active sometime between 1990 and 2010, were examined. The study concludes that U.S.

Twenty-four calves, which had not grazed previously, were divided into four groups. They were subsequently inoculated orally with either E. alabamensis oocysts, O.ostertagi/C. oncophora larvae, or both. One group remained uninfected and was used as a control.

This paper aimed to investigate how Swedish politicians use social media Twitter and Instagram and if there was Evidence to discern of personal branding and identity creation. Main method used was the observation of four politicians? shared content on Twitter and Instagram. In order to strengthen the results of the study, interviews were also made on the same politicians, of which two responded. The study showed, among other results that Twitter is used more for political aspects and Instagram to show personality and lifestyle.

The aim of this study was to investigate physician?s view of physiotherapy in primary health care. Semi structured interviews were conducted with five physicians. The study was carried out as a qualitative context analyse study. The interviews were coded in categories independently by the two authors.

This paper investigates the determinants of corporate cash holdings for a broad sample of Swedish non-financial firms in the 1999 - 2009 period. Using a fixed effect regression model, we find that firms with riskier cash flow hold relatively high ratios of cash to total assets. This is in line with both the precautionary motive and agency motive for cash holdings. Net working capital is found to be negatively related to corporate cash holdings. A result commonly interpreted as support for a negative substitution effect between net working capital and cash.

The development aid from Sweden to developing countries is a activity thatinvolves a great deal of monetary founds as well as an opportunity to influence the environmental situation in a partner country. It´s also an opportunity to promote Sweden's values in a field like the environment, setting a good example is important. This thesis aims to evaluate Sida´s environmental policy and find out if there in fact is a Environmental Policy Integration Policy (EPI) taking place. EPI is a policyimplementation theory that emphasise the importance of the total integration of the environmental in the organisation as a whole. To identify this I will use a theoretical framework of indicators invented by William M.

We investigate if the size of goodwill compared to total assets has any effect on the shareholders return on companies listed on the Swedish Stock market. We put up two different hypotheses with a foundation from previous research and later dismiss one of them. Our Evidence does not show any indicators that the size of goodwill have an effect on the shareholders return, which brings us to believe that there, from a share holders point of view, isn?t any need for concern regarding the standards about accounting for goodwill as stated by IFRS. .

The purpose with this review is to investigate Evidence-based practice (EBP), and which arguments are used to justify EBP. The year of 2006 Bergmark and Lundström published an article regarding the problems concerning EBP. They are discussing that several different definitions of EBP are existing, which they mean can lead to difficulties using the EBP-methods in real life. In this study six articles, from the years 2007-2011, have been analyzed using Mertons structure-functional theory and Lipskys theory of street-level bureaucracy. Different definitions of EBP are discussed in the articles and there seem to be a need to clarify the concept.

This thesis? objective is to evaluate the recently proposed Shy (2002) approach of estimating consumer switching costs. We apply Shy?s method for estimating switching costs on the Swedish markets for bank deposits and telecommunications. The evaluation has been achieved by comparing estimated results to economic theories, related empirical studies, and our expectations.

Is there a specific tradition of songs within the swedish environmental movement? What kinds of music has been performed in different situations and what does it mean to the movement and its inner life? The essay deals with a town meeting and action against plans of establishing passenger flights at a former military airport in Uppsala, looking at the action as a performance and as a ritual. The second part of the essay is built on interviews of three veterans of the movement's organisations one of which is as a singer-songwriter originally active in the peace movement of the 60's. The paper is about the songs and the situations in which they were sung, concluding that there is, the limited material considered, little Evidence of considerable transfer of songs within the movement, though some coherence exists. The connection to between environmental movement and the swedish radical music movement of the 70's is also slightly mentioned.

This paper presents empirical Evidence on the determinants of interest rate swap spreads in Sweden during the period 1999-2003. The results suggest that the spread between STIBOR and the general collateral repo rate is positively related to shorter maturity swap spreads. The risk premium associated with commercial bonds is positively related to swap spreads of all maturities. A negative relationship is observed between the term structure of interest rates and swap spreads. The short-term interest rate is positively related to spreads with shorter maturities.