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.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Trädgårdens hantverk och design22,5 hp, 2014.

Secondary deciduous forests, which have their origin in earlier pasture- and meadow-land in slopes along the lower reaches of the Ume river, are thought to contain high nature conservation values, in spite of a relatively low age. The aim of this study was to clarify how factors as historical use, exposition, disturbance dynamics and successional age influences the conservation values in these types of riparian forests and how this can be implicated in the practical work with conservation and management at Umeå municipality. Sample plots were placed in seven stands with a variation of their historical use, exposition, disturbance dynamics and age of succession. Conservation values as structure, tree-regeneration, abundance and composition of vascular plants, amount of dead wood and the abundance of signal-species were measured and registered. The species composition and especially the composition of tree species, differed between forests with different exposition and different historical use.

The purpose of the present study is to investigate mindfulness as a New Age phenomenon in the modern western society. Since a religious phenomenon does not exist in a vacuum, but is dependent on its historical and cultural context, my aim is to give a broad depiction of mindfulness and New Age in its wider context, the historical background and the societal implications of common values, themes and concepts that are frequent in the literature, how mindfulness is presented by the authors of popular literature and also how it is presented in science. In order to bring forward a deeper understanding of New Age and mindfulness? role in the modern western society, my intention is to see how the authors of mindfulness claim validity of their doctrines in the discourse. Mindfulness attracts a wide range of perpetrators and is used in many areas in the society today.

Roughly 130 000 dwellings have been officially registered since Norway as of summer 2009 passed their bill ?Energimerkeforskriften? on energy performance certificates in buildings. The main objective is to decrease the total amount of national energy consumption by producing a methodology of calculation of the integrated energy performance of buildings as well as proposing cost effective measures to lower each building?s energy consumption. As the measures should not contravene nor be incompatible with the intended quality and character of the building, the ?Energimerkeforskriften? exempts buildings that due to their historical and cultural values are protected cultural heritage legislation. The current system offers a couple of professional certification alternatives, but when two online semi-automatic methods developed specifically for non-professionals are by far the most used, and since the methods of calculation primarily have focused on modern building materials and construction, the rest of the historical building stock stands literally unprotected by incorrect performance certificates and high-risk energy efficient measures. The objective of this thesis is to identify if the current Norwegian energy certificate system poses a threat to older buildings.

This bachelor´s thesis analyzes the video game Red Dead Redemption and the historical use of the environment and atmosphere in the game. The theory and method used is media research and social memory studies. Two questions were asked: how does Red Dead Redemeption convey and produce the historical environment and the historical atmosphere. Furthermore subqueries/criterias were used to help answer the main questions.The analysis was divided into two parts, the first part we analyze and discuss the games historical environment and the second part analyzes and discusses the historical atmosphere of the game.The conclusion is that both the historical environment and the historical atmosphere is present in the game through picture and sound, the text only works as a guide. The picture and sound live in a symbiotic relationship and depend on each other to fully immerse the player to the game.

This essay is from a student at the cultural science program in Karlstad University. The essay in Culture studies deals about the history use and about the cultural-Historical values on buildings. The buildings are from a certain area called the neighborhood Almen and have in the past been threatening many times of demolition. The neighborhood Almen buildings survived a huge city fire back in the 19th century. Since then the buildings has been known as a memory and by the inhabitants and as the oldest part of the city left.

The aim of this Master?s thesis is to examine how opinions and values are expressed in BTJ?s reviews of children?s literature. According to debates reviewed and interviewed librarians, many consider BTJ to be too directing when it comes to the libraries? purchases of books. Therefore I find it important to study how the reviews are written.

This essay is from a student at the cultural science program in Karlstad University. The essay in Culture studies deals about the history use and about the cultural-Historical values on buildings. The buildings are from a certain area called the neighborhood Almen and have in the past been threatening many times of demolition. The neighborhood Almen buildings survived a huge city fire back in the 19th century. Since then the buildings has been known as a memory and by the inhabitants and as the oldest part of the city left.

The purpose of this study is to examine if, how and why history teachers work with local history projects in education. The results will be analyzed based on a theory of the uses of history. I also investigate, through group interwiews with students, if and how students? historical consciousness may develop through teaching about local history. The result is a variation map of teachers? different uses of history and how students historical consciousness can manifest itself.The results of the study shows that all the teachers interviewed uses local history projects in education.

The purpose of this study is to examine if, how and why history teachers work with local history projects in education. The results will be analyzed based on a theory of the uses of history. I also investigate, through group interwiews with students, if and how students? historical consciousness may develop through teaching about local history. The result is a variation map of teachers? different uses of history and how students historical consciousness can manifest itself.The results of the study shows that all the teachers interviewed uses local history projects in education.

Forest as an investment alternative has become more and more popular over the last few years. Between the years 2004 and 2007 increased the price level on forest land with 70 percent in Jämtland. In this thesis a comparison has been conducted between forest in Jämtland and an investment in the stock market. The risk in the two investment alternatives has been included in the comparison. The thesis includes two different studies between the two alternatives.

There are few legally protected gardens in Sweden, and those that are protected are mainly from the 17th and 18th centuries. All time periods have the same value and more modern gardens therefore needs to be protected. Evaluating parks is, however, complicated since it do not exist any methods. One environment from the 1960?s that has not been protected is Televerket in Farsta, Stockholm. The facility has been classified as worthy of preservation by Stockholm City Museum and has received the Kasper Salin Prize.

The purpose of this essay was to develop a conservation program for the outdoor environment at the Zorn House (Zorngården) in Mora, Dalarna, situated in the upper central part of Sweden. In the conservation program the Zorn House garden?s origins and development process has been studied by historical studies of various kinds. As a result a status report also has been made and a description of the garden's values. This has resulted in an objective discussion that provides guidelines for how the garden can be developed in the future.

The purpose of this master?s thesis is to examine the use of the concept cultural heritage in Swedish governmental cultural policy. Ten official reports, reaching over a time period of seven years (1997-2004) are examined in the following way: What is cultural heritage? What functions/ values does the cultural heritage have? Whose heritage is a cultural heritage? With some simplification you can say that there are two different views on cultural heritage in the documents. The most common way to refer to cultural heritage is a category of chosen historical objects whose preservation is motivated by their function as sources of information and knowledge about the history and development of the Swedish society.