Forecasting is an important part in attempting to predict how companies will perform in the future. The more accurate the prediction, the more valuable are the results obtained from the forecast. This thesis aims to investigate forecasts of return on equity, and whether a disaggregation of the leverage formula into its underlying components affects the forecasting ability positively. This is conducted by comparing a model based on the leverage formula's components with a model solely based on return on equity from previous years. The study includes manufacturing companies on the Swedish Stock Exchange over the period 1998-2011.

Insikten om vikten av att använda vetenskapligt beprövade bedömningsinstrument inom arbetsterapi ökar. Många instrument för bedömning av arbetsförmåga uppvisar en brist på vetenskapliga kvaliteter såsom validitet och reliabilitet. Detta medför ett behov av att vetenskapligt testa de instrument som idag används samt vid utvecklingen av nya instrument använda sig av systematisk vetenskaplig metodik. Syftet med denna studie var att utföra en initial prövning av innehållsvaliditet och användbarhet för bedömningsinstrumentet Assessment of Work Characteristics (AWC-1). Stipulativa definitioner av innehållsvaliditet och användbarhet användes för att avgränsa studien.

The aim of the study was to assess the speech outcome in children with cleft palate operated with the Gothenburg Technique at Maria Sklodowska Curie Children?s Hospital. Eighteen participants with unilateral cleft lip palate were recorded and assessed through a single word test. Percent consonants correct and cleft speech characteristics were calculated after phonetic transcription. Intelligibility ratings and velopharyngeal composite scores were reported.

A change towards using more biofuels than fossil fuels is taking place in Sweden, and in many other parts of the world. This makes the use of fuel pellets increasingly popular, causing a greater demand for sawmill sawdust products. There is a trend towards the use of multiple types of shredders, instead of a single type in each sawmill. The purpose of the study was to characterize the different flows of saw particles that can be found at Sävar såg when cutting thick or thin wood with different cutting techniques. The saw particles size, shape, moisture content and heat value were analysed by the cutting stations: first cutting fast and slow, second cutting fast and slow, grading fast and slow and planning.

The purpose of this study is to perform both a quantitative and language philosophical analysis of the folksono-my and the tags in the Stockholm public library catalogue, which together with the Umeå university folksonomy, and the folksonomy of the Norrköping public library are the only library folksonomies in Sweden.The purpose of the first part of the study is to perform an analysis of the linguistical structure of the tags in the folksonomy. To do this a quantitative analysis has been conducted to grammatically categorize and evaluate tags using a method based on Louise Spiteri?s article ?The structure and form of folksonomy tags: the road to the public library catalogue? and the SAO guidelines. This part of the analysis aims to answer questions like: what characteristics do the tags in the folksonomy have and in what ways do they separate themselves from subject headings in a controlled vocabulary? Tags were here categorized according to grammatical properties like parts of speech and their social and private characteristics.

The purpose with this thesis is to analyse the image of the Chinese that was constructed and maintained in the materials published in association to the Swedish Mission Covenant Church (SMF) missionary work in China between the years of 1890 to 1914.The analysed material is mainly from the periodical Missionsförbundet, the analyse also include various books, biographies and anthologies. Inspired by Michel Foucault I found my methodological starting point in his discourse term. Frome there, by the help of the texts of Torjer A. Olsen, I constructed a discourse analyses, by which I analysed my materials.The survey showed that the material associated to SMF foremost constructed a negative pictureof the Chinese as unclean, conservative, arrogant, liars, greedy, loud, bad singers and that the woman situation was seen as untenable. A more appreciative picture also emerged and the Chinese was described as polite and strong.

The work in project has been around since humans began to hunt in groups, building bridges or building of the Great Wall of China. In 1960- and 70´s, the word project got their value it has today. A project means a work done during a decided time, with decided economy and non-recurring nature (Jansson and Ljung 2004). The projects had a general analytical model. It was used for all projects the organization engaged.

Making accurate predictions of private consumption expenditures is a difficult task. This thesis examines if consumer confidence can be used to forecast consumption. Using regression analysis, the link between consumer confidence and private consumption expenditures is analyzed for Sweden between the years 1994 and 2005. Two different models are estimated. In the first model consumption is regressed only on consumer confidence, while model two is extended to contain more variables.

The purpose of this study was investigating the means which rule the social worker?s choice of institution placing youths and how they match the youth?s individual need compared with the type of home. The questions were: Which significance has the characteristics of the youth and their family for the placing? Which significance has the characteristics of the institution? Which significance has the social workers? way of working, investigation, theories, economy etc.? A qualitative way of interviewing has been used. Eight interviews were done; six with social welfare secretaries who place youths and two social workers who work with coun­selling and placement.

Large amounts of birch-timber are imported to Sweden, from particularly the Baltic States, since the domestic production can?t support the pulp industry. The goal of this study was to show the potential of birch and the area?s most suitable for birch production. The study was limited to Gävleborg County. Using site characteristics, site index (SI) for birch was estimated on all National Forest Inventory plots in Gävleborg County.

The question of whether financial analysts can forecast stock movements or not has been widely debated for many years. This study examines if an investor has been able to receive an excess return by following financial analysts? recommendations. We continue by studying if an investor has been able to earn a different excess return by following different types of recommendations. The study includes more than 15,000 recommendations made by 10 first tier banks and brokerages on the Swedish market during the years 2003-2007.

The purpose of this study is to analyze how places can be marketed through tourism brochures. The study is based on a discourse analysis and texts and pictures from three brochures, which come from the region of Småland in Sweden, have been analyzed. The first brochure is from Visit Småland, the second from Vetlanda municipality and the third from Värnamo municipality. With the rise of globalization one of the consequences has been the increased opportunity for tourists to visit places all over the world, which also resulted in a greater competition between places than before. One reaction to this has been the increased marketing of each place unique characteristics in the tourist brochures.

The Multispectral Canopy Reflectance Model (MCRM) by Kuusk (1995) has beenused to simulate the reflectance of a sugarbeet canopy. The simulated reflectancevalues show high absorptance in the VIS area, compared to field measurements, andhigh reflectance values in the NIR area. The errors may be due to overestimation ofclorophyll content in the sugarbeet leaves and scattered light during fieldmeasurements. The estimation of the clorophyll content where carried out using thePROSPECT-model by Jacquemoud & Baret (1990).During the vegetation period, the state of the canopy moves towards a closed canopy,with sparse vegetation in spring. The MCRM-model was used to perform a ?spring?simulation, which was compared to the original simulation.

Denna studie syftar till att undersöka huruvida arbetsmotivationen skiljer sig mellan generation Y och tidigare generationer i den svenska IT-branschen. Studien vilar på en teoretisk grund bestående av tre välkända teorier inom arbetsmotivation; Herzbergs tvåfaktorteori, Self-Determination Theory samt Job Characteristics Model. För att kunna besvara studiens forskningsfråga ?Hur kan belöningssystem utformas för att ta hänsyn till fler anställda från generation Y i den svenska IT-branschen?? genomfördes en semistrukturerad intervju med en HR-chef samt en enkätundersökning bland anställda på IT-företaget Evry. Resultatet av studien visar att det finns vissa skillnader i arbetsmotivationen mellan generation Y och tidigare generationer vilket kan motivera till förändringar i hur man arbetar med belöningar när en allt större del av arbetskraften utgörs av generation Y. En viktig skillnad som framkom är att medarbetare från generation Y uppskattar feedback mer än äldre medarbetare, oavsett varifrån i organisationen feedbacken kommer ifrån. Studien fann även att monetära belöningar kan ha en stark negativ inverkan på arbetsmotivationen, men att de under vissa omständigheter kan vara positiva och ibland även nödvändiga.

Business development is to bring forth the entirecompany and through effective, market renewalprocesses to create sustainable profitability.1 This mightbe difficult, especially for smaller companies who lackthe experience and also tools to make correct forecast.2The purpose of my thesis is to investigate andexplain how a small business can remain flexible andcreate products in new markets by making the brandappealing and credible.In my thesis I have investigated how a company canextract benefit from its brand and identify the benefitswhich are the most unattended in a new market. Bydoing so, the company can systematically developconcepts for new business opportunities. I hopethat my thesis may provide tools and ease businessdevelopment process for smaller businesses.The purpous of my thesis I have studied theories ofbusiness development, brand and brand extension. Inthese theories I have used existing methods and I havecreated my own methods of business development.Through this thesis I have worked with AvelutionAB (a small that produce products for recoveryand comfort). I tested the theory and methods withAvelution which has resulted in a business developmentstrategy as well as two concepts that show howAvelution in the future might develop its business basedon the benefits Avelution and its products create..