Sammanfattning Inom de flesta företag finns möjligheter att påverka rörelsekapitalet genom Working Capital Management. Detta kan även förkortas WCM, vilket enligt Deloof (2003) kan definieras som arbetet med att styra företagets rörelsekapital. De flesta företag har dessutom avsevärda summor uppbundna i rörelsekapitalet, vilket medför att WCM har en betydande roll på företagets lönsamhet. I strävan efter att nå ett optimalt rörelsekapital finns det dock risk att företagen drabbas av negativa effekter.Syfte: Denna studie syftar till att undersöka effekterna av WCM och hur dessa effekter påverkas utifrån hanteringen av WCM.Metod: Studien består av en kvantitativ enkätundersökning riktad till svenska tillverkande företag.Analys: Att frigöra kapital beskrivs som det främsta motivet för att genomföra WCM. Det framgår också att initiativ till beslut om en minskning av rörelsekapitalet är centraliserade och det är sällsynt att initiativ startar i den operativa verksamheten.

Storm water is defined as runoff from precipitation such as rain or snow. It is collected in sewage disposal systems and since it mainly originates from urban areas it can contain high levels of heavy metals, nutrients and oil etc. Polluted storm water is currently treated by different methods such as wet ponds, constructed wetlands and filter strips. This study investigates these methods, which in earlier studies have shown to give varying results regarding their treatment efficiency.This thesis has been written on commission of SWECO VIAK and was aimed at studying those parameters that may affect the treatment efficiency of nutrients and heavy metals in storm water treatment facilities (STF:s). Through literature studies the dominating treatment processes in ponds and wetlands were examined.

Background ? The last 20 years healthcare has been facing increased demands on efficiency and increased customer satisfaction. This despite reduced resources and increasing demand. These demands are presents in all departments within healthcare organisations, including medical laboratories that currently receive an ever-increasing number of remittances. Laboratory flows are quickly becoming overloaded with samples and related materials.

The aim of this paper was to examine the specific experience of being bicultural, what ackulturation strategy the person utilized and what influenced the use of this strategy. The findings were analyzed with the help of Pierre Bourdieu?s concepts of habitus and cultural capital. The empirical data was collected through qualitative interviews with four women of Chilean background, who either were born in or had been living in Sweden since childhood. The results of the interviews showed that all the respondents predominantly utilized the integration strategy, meaning that they participated in and felt a connection to both the Swedish and Chilean culture.

Efficiency has become an important objective for many providers of welfare services. Among Swedish schools, both private and public, increased administrative demands seemingly influence operations, and affect teachers negatively through perceived stress. Simultaneously, Swedish students scored an all-time low in the latest PISA survey, and are now performing below the OECD-average in science, mathematics and reading. A central administrative task in the Swedish elementary school is the parent-teacher conference, which is an important activity in supporting the development of the student's knowledge and social skills. Lean is a well-established operations framework, which has proven successful in order to improve process efficiency.

The purpose of this study is to first investigate how a group of Syriac women participating in the Syriac/Aramaic Academics Association (SAAF ? Syrianska/Arameiska Akademikerförbundet) at a Swedish university perceive their ethnic identity, and maintain it in the mainstream Swedish society. Furthermore, it considers whether SAAF as an ethnic institution provides an arena for the reproduction of social capital in interaction with the women's families. This study is based on previous research and theories of ethnic identity and its role in the building of social capital within so-called ethnic groups. The method used for this study involves qualitative interviews, to achieve its aims.

Problemdiskussion: Venture Capital-branschen är en relativt ny bransch och ligger enligt vissa tidigt i sin utveckling och har inte nått sin mognad. Trots detta har den varit med om en del omvärldsförändringar som har skapat osäkerheter och nedgångar i branschen och därmed skapat behov av nya metoder och strategier för att handskas med dessa problem. Hur mår Venture Capital företagen idag och vad om något har de dragit för lärdomar under åren? Syfte: Med denna uppsats vill vi beskriva vilken status den svenska riskkapitalbranschen befinner sig i samt se vilka lärdomar som nya aktörer i branschen behöver. Metod: Vi har valt att lägga stor vikt på teori i form av litteraturstudier samt kompletterat tidigare publicerade undersökningar med ett eget empiriskt intervjumoment.

This studie explores how a promotive youth movement that aims to activate adolescents in economically and socially exposed areas, can affect the youth?s participation in society and oppose their experience of stigmatization. The youth movement, whom is being studied, uses urban art expressions as a mean to engage and motivate the adolescents. The empirism has mostly been collected by a limited participatory observation, and through qualitative interviews with staff and adolescents in the movement. The result has been analyzed through Pierre Bourdieus field theory.

The Swedish CFC rules imply a taxation of Swedish partners of foreign legal persons subject to low income tax, which is based on a fictitious distribution. Thus, tax is levied even if the dividend has not been paid to the shareholder. The aim of the Swedish CFC legislation, which was put into force in 1990, was to prevent tax evasion and to protect the Swedish tax base. The reason was that the foreign exchange control was abolished, which made investments in foreign countries possible for Swedish companies. A CFC legislation was considered necessary for Sweden in order not to lose tax revenues.The legislation was strengthened on January 1st 2004 as a consequence of the abolished taxation of capital income of commercial shares.

This thesis focuses on youth unemployment in Finspång, often referred as an industrial community. The theoretical framework of the thesis is based on social constructionism and covers theoretical discourse analysis, intersectionality and social capital. The study is based on qualitative interviews with 7 unemployed individuals between the ages of 19-24 and an interview with an employee at the employment office in the community. The main subject in this thesis is the youngsters experience with unemployment, labour, the employment office, the impacts of social capital and the labour market in the community. The analysis focuses in how the respondents discuss their experienced problems with their unemployment.

Kan ny utbildade studie - och yrkesvägledares kompetens vara intressant inom den privata sektorn och inte endast vara en tillgång inom den offentliga verksamheten eller inom skolväsendet..

This essay concerns the Celts during the Iron Age, and their ritual practice in human sacrifice. The method applied is an eclectic historic-critic reading of the few classical sources that exist together with archeological material and scholars conclusions of literal sources and archeological material. The hypothesis is that human sacrifice in the Celtic realm not is to be seen as a primitive act of violence, but that it filled a social function to preserve society and the Celtic way of life.The question this essay strives to answer is Which function/s do human sacrifice fill in a Celtic context during the Iron Age? The question is analysed with the aid of Radcliffe-Brown?s and Catherine Bell?s theories on ritual, as well as Malcolm Chapman?s postmodern ideas of the conception of the Celtic. The conclusion of the essay is that the prime functions of Celtic human sacrifice are to preserve society and the Celtic social way of life, combined with an aim to eliminate disturbing elements in that same society, such as crime and individuals who did not fit in to the social community..

The purpose of this research was to examine the current field of management in non-profit organizations, mainly focusing on managerial approaches, but also the impact of organizational size on the shaping of governance. Non-profits are widely discussed in contemporary research, particularly due to the increasing external pressure on voluntary organization to professionalize the way they work in line with standards in the private sector. Due to this our thesis aims to investigate whether professional, bureaucratic approaches are useful when governing a non-profit organization, or if social structures are enough to ensure goal congruence and efficiency. To conduct this research qualitative interviews were carried out and a case- study was made, using the Swedish Karate Federation as object of study. Results show that formal and more professional structures are useable to achieve efficiency and prevent inertia within the organization.

Titel: Human being and Christian ? creationtheology of Gustaf Wingren.Analysis of an accentshift from a juridical theological metaphor to a biological theological metaphor.Author: Tove Pilroth.The purpose of the essay is to analyse the meaning and the consequences, in a critical and constructive way, of an accentshift of interpretation and understanding of the gospel, from a juridical theological metaphor to a biological theological metaphor. The purpose is presented in the frame of the creationtheology of Wingren. To be able to make the research and to answer the purpose of the essay, the following questions are essential:The human being is captive and redemption is liberation. If we are serious about that the gospel gives the human being rehabilitation, satisfaction, liberation and a life and a future with God, the essential question is which metaphor, a juridical or a biological, that speaks to the human being in the best way? What is the meaning of an accentshift from a juridical to a biological metaphor? How does the creationtheologhy of Wingren, from a biological metaphor, meets the situation of the existence for the human being, her longing for life, health and meaning? What kind of theological resources are present in the creationtheology of Wingren, in the confrontation with future theological challenges?The essay is stressing the need of pluralism in the interpretation of the gospel.

Background: The valuation of Biotechnology companies is difficult in many ways. Patent and human capital are hard to value and also there is a great uncertainty about the success of the compaines research programs. Are traditional valuation models really useful when it comes to research companies or do they result in false values of the companies? Purpose: To study what values different valuation models gives biotechnology companies and how they correspond to the market value. Method:We have studied financial litterature och found the most common used models today.