Aim: A business ratio is a measuring instrument that companies use in their financial report to show profit and progress. As it is today, there are no standards to follow that shows which business ratio to present in a companies annual report. Our aim with this report is to see if there are any trends in the use of business ratios by looking into how thirty growth companies are applying them.Method: To see what business ratios are used in practice, we have collected information from the thirty companies? annual reports. With help from the literature, we have created an understanding about the most frequently used business ratios.

Due to the growth of multinational concerns during the last decades, with large parts of international trade involving such corporations, the field of transfer pricing, including financial transactions such as internal loans, have received a great deal of attention in tax legislation. The internationally accepted foundation for transfer pricing is the so called Arm's length principle, expressed in Swedish law through the "Korrigeringsregeln". In the Diligentia court case, the concepts of transparency and control were given a crucial role in the calculation of an Arm's length's price of interest rates. The Swedish tax agency interpreted the ruling in that case as if a parent company always can be assumed to enjoy sufficient transparency and control to reduce the risk on their debt obligations. A great deal of uncertainty therefore surrounded their position and to what extent the Diligentia-ruling could be cited as precedent.

Abstract: The fashion industry is perhaps the most unpredictable one where change occurs very rapidly. In order to be attractive and interesting in this competitive industry, a brand must constantly be up to date and differentiated from other brands to attract the consumers. This has given rise to an increasing growth of brands that cooperate for marketing reasons and more specifically, clothing retailers that perform designer collaborations with exclusive designers to create limited collections.Studies describing the effects of those collaborations on the retailers brands are rare and especially from a consumer perspective. Since H&M has been a pioneer in designer collaborations and has done it more times and for more years than any other retailer we have conducted our study on their case. Our intention was to investigate how the designer collaborations have affected the brand equity and image of H&M, if the collaborations have increased the willingness to pay for H&M's other ranges and if they have affected H&M's ability to extend its brand to higher price segments, through an experimental study.

People have utilised and influenced the boreal forest for many centuries. Prior to the industrial revolution during the 19th century, however, human use primarily only had a low impact on the forest. When the timberfrontier swept over the country, the Swedish forests came to change for ever. The study site for this thesis is situated in the northern part of the county of Västerbotten, Sweden, and has previously been a National forest. Today the area is an ecopark and the land is owned by the forest company Sveaskog.

The aim of my work was, from the point of view from my respondents and literature, to create a picture of why so many highly educated people born abroad don't have an employment that coincides with their education.The question at issue was: How come highly educated people born abroad don't have an employment that coincides with their education from the native country?In my work, I carried out interviews with six highly educated people born abroad that moved to Sweden in the 1990's. In my results and my conclusion I started with the view of the respondents and the literature, linked together to some theories I have found fruitful for my understanding of the respondents' answers.The theoretical starting point for analysis of my work was the human capital theory, the theory of growth, the signal and filter theory and Habermas' theory.The result of my studies show that there are several factors that causes many highly educated people born abroad to have difficulties in getting an employment that coincides with their education. Such factors are weaknesses in the language, the lack of networks within one's profession and the fact that it takes a long time to complement the education..

The key elements of sourdough fermentation are the presence of active lactic acid bacteria (LAB) and yeast. Sourdough fermentation originates from the ancient Egypt. One theory concerning its onset states that a portion of bread dough was set aside to be baked at a later date and started to ferment spontaneously.Sourdough may contain a wide variety of microorganisms, mainly dominated by LAB and yeast. There are over 50 species of LAB that has been identified in various sourdoughs and more than 20 species of yeast. Sourdough fermentation has been shown to have various impacts on baked cereal good, most of which are attributed to LAB.This study addresses some effects of LAB from fermented milk products in sourdough and sourdough bread.

The Swedish sports retail industry has experienced extensive growth during the last decade, and this has attracted new entrants to the market, both start-ups and international followers. This has inevitably put more pressure on incumbents, which are now confronted with major challenges as how to retain their customers and market shares. Customer loyalty has been proved to be an important factor for customer retention and proposed to constitute inertia of switching behavior. In light of this problematization, the purpose of this study is to describe the underlying factors of loyalty and whether purchase habits could further explain customer loyalty. The aim is also to understand the strategic implications of the factors involved.

The Net Promoter Score (NPS) has been claimed to be the single most reliable indicator of firm growth and has gained wide adoption among companies in a broad range of industries. This is despite a lack of rigorous scientific testing. The purpose of this study is to examine the predictive strength of the question "How likely are you to recommend [.] to your friends and colleagues " that the metric is based on: how well does it actually predict future consumer behavior Furthermore, the report aims to create a greater understanding of the factors that explain a person's word of mouth (WOM) intention and which behaviours cause that intention to change. A longitudinal study was conducted of 304 consumers' WOM intention regarding two non-carbonated drinks and their subsequent WOM and purchase behavior. The analyses show that the behaviors are captured by the metric to some extent.

Cultivation of grapevine is novel under Scandinavian conditions. We studied the impact of ground cover on frost hardiness of grapevine cultivars in Northwestern Scania in a two-factorial trial with four cultivars Solaris, Pinot Gris, Siegerrebe, Ortega and three kinds of ground cover (open soil, plastic cover and gravel). The study was conducted in a grapevine orchard, planted in May 2009, in Broddarp on Bjärepenisula Sweden (N latitude 56°; longitude E 12°). Soil and air temperature were monitored continuously. Frost hardiness measurements were performed every second week from late September to early December 2009. Frost resistance, LT50, was determined by electrolyte leakage measurement of the upper stems after artificial freezing at -15 °C.

The Sheep is the oldest livestock, and has been in Sweden for 4-5000 years. Thanks to that you can obtain skin, as well wool and meat. Therefore it was an important animal. Sheep production has increased, strongly lately due to the pasture support. The purpose of this paper is to find out what kind of different EU-subsidies you can get and to compare the subsidies in Öland and the main land. Sheeps are very good conservationist with grass, bushes and herbs, because of different grazing lands hardness and growth is it important to control the pasturage strain. A good way to regulate this is to have different enclosed pasture to switch between. I have been studying the different EU-subsidies.

The key elements of sourdough fermentation are the presence of active lactic acid bacteria (LAB) and yeast. Sourdough fermentation originates from the ancient Egypt. One theory concerning its onset states that a portion of bread dough was set aside to be baked at a later date and started to ferment spontaneously.Sourdough may contain a wide variety of microorganisms, mainly dominated by LAB and yeast. There are over 50 species of LAB that has been identified in various sourdoughs and more than 20 species of yeast. Sourdough fermentation has been shown to have various impacts on baked cereal good, most of which are attributed to LAB.This study addresses some effects of LAB from fermented milk products in sourdough and sourdough bread.

The shopping mall branch has estimated that the turnover of e-commerce will double within the upcoming ten years (NSCS, 2013). The growth can thus stop for shopping malls and there is a risk that some shopping malls end up being "dead-malls", completely losing their turnover.The thesis starts off with presenting the background for the factors of trade, i.e. e-commerce and shopping malls.This is followed by a presentation of which integration possibilities there are in Sweden today and by examples from the British market. Thereafter follows a section on integration possibilities that shopping malls can use in order to integrate e-commerce instead of regarding it as a threat. This can be done in several ways, e.g.

There are over 100 banks in Sweden. Yet, most people tend to choose one of the top four banks and stay with them. Times are changing, however, and the growth of online-based self service solutions has increased the importance of attracting and retaining customers at an early age. SEB and Swedbank have addressed this issue by introducing bank bundles. Since most banks offer similar services, the packaging and framing of the bundles have become increasingly important.

The aim of this paper is to examine the American movie trailer particularly its history, marketing and functions, presented as an historical overview from the serials of the early 1910s to the trailers of today. A trailer from each decade of the twentieth- and twenty-first centuries is selected which represent typical trends and shows how trailers historically functioned, including their formal, generic differences.The introduction focuses on the market in which the trailer operates, and raises the issue of the entertainment value of art or marketing, how the film industry works and to role of advertising. The second part of the introduction focuses on the development of film stars, and their importance in trailer campaigns. This brings in the question of the growth of Hollywood and new media forms/technologies. The manner in which new media also create a new type of audience is considered, which demonstrates how the trailers capture audience attention in new ways.The second part of the paper focuses on the history of the trailer and examines typical structures, of the different periods.The third part analyses how different trailers operate, and how the trailer industry stands at the beginning of a new era, the so-called Post-interactive era, which is discussed with regard to Spider-Man 2 and The Da Vinci Code..

The key elements of sourdough fermentation are the presence of active lactic acid bacteria (LAB) and yeast. Sourdough fermentation originates from the ancient Egypt. One theory concerning its onset states that a portion of bread dough was set aside to be baked at a later date and started to ferment spontaneously.Sourdough may contain a wide variety of microorganisms, mainly dominated by LAB and yeast. There are over 50 species of LAB that has been identified in various sourdoughs and more than 20 species of yeast. Sourdough fermentation has been shown to have various impacts on baked cereal good, most of which are attributed to LAB.This study addresses some effects of LAB from fermented milk products in sourdough and sourdough bread.