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..

This report relate a concept study that consider a number of different proposals to improve the overcharging system in BAE Systems Ha?gglunds tracked vehicle series BvS10, to maintain sealevel power at extreme altitude.At high altitude the power losses beacuase of the air density that decreases, which results in less fuel can be burned. The decreasing of air density also gives rise to fatigue failure of the turbocharger unless power is reduced.The proposals shall be as required by BAE Systems Ha?gglunds economically sustainable and defensible from a packing perspective. That means the selected solution must have a reasonable price tag and at the same time a minimal impact on adjacent components.The basis for this thesis is based on benchmarking of both the auto industry as the flight industry, to find inspiration and tips for improvement.Some of the concepts have after gathering facts and calculations been excluded while other solutions has been considered as workable and thus interesting for BAE Systems Ha?gglunds.Initially the current turbochargingsystem was analyzed in order to determine the starting point and thus be able to fix the current problems surrounding high altitude driving.

Purpose: The purpose of the investigation is to give an insight to hot the EU legal environment in the field of vertical relationships influences the competitiveness of the 2nd tier of the automobile industry. Conclusion:It follows that European legislation has succeedded in raising the competitiveness by breaking down the powers of the predominantly more powerful companies that the 2nd tier players do business with and by giving companies sufficient leeway to act. The comment must be made here that serious problems due to a power misbalance might still exist yet are not uncovered. In the course of my research I have found a lack of issues in my subject field. These problems however would have a more structural and economical cause, dealing with these problems would fall outside the boundaries of the competence of European competition legislation.

The Picture book - text and image in interaction. A study of Tove Jansson's picturebook: The Book About Moomin, Mymble and Little MyThis study examines Tove Jansson's picture book The Book About Moomin, Mymbleand Little My, to show relationships between text and image in the narration of thestory. This is done through an analysis based on Ulla Rhedins dissertation The picturebook - towards a theory where the conclusion is that the picture book as book mediumcan be divided in three different picture concepts. The various concepts are; the epicpicture book, the expanding text as well as the genuine picture book. This study hasperformed a text and image analysis showing that the image colors, the differentspreads, landscape scenes and characters' placement, et cetera play a role in placingthe picture book in its concept.Tove Jansson used more than text and image to work out the story of theMoomintroll, Mymble and Little My, there are holes in the picture book that have animportant role, which the analysis will show.

This thesis of 15 hp has been implemented at Halmstad University, in collaboration with Saab Dynamics in Linköping. Saab Dynamics is a company operating in the defence industry where competition is tough. This necessitates new ways to increase efficiency in the company, which is the basis for this thesis. Saab Dynamics wants to introduce simulation driven design. Since Saab Dynamics engineers have little experience of simulation, required a user methodology with clear guidelines.

The purpose of this Masters thesis is to compare classification codes and feature headings of three different universal classification schemes SAB, UDC and DDC, when classifying archaeological literature. The aim is to determine whether a subject analysis of a title generates similar feature headings in the three systems, and to find positive and negative things about each system from an archaeological point of view. The comparison and the analysis of the 22 chosen archaeological monographs showed that the subject analysis of the titles didnt always generate similar feature headings. This could depend on several things, for example different interpretations of the subject analysis of a document, less knowledge about the system and/or the subject, or the fact that its not the same classifier that creates the codes. The study also showed that the different classification systems did treat the subject archaeology a bit differently, and that its difficult to say that one of them is better for classifying archaeological literature.

This study aims to examine Business Intelligence research conduct within Swedish government agencies and workplaces in order to understand the recent debate regarding Business Intelligence research ethics and thus answer the following question: Does Business Intelligence praxis in Sweden meet ethical guidelines recommended by international field experts? A theoretical analysis of relevant and also recent publications, including a Business Intelligence method review, was conducted using qualitative content analysis. In order to validate the results from my theoretical analysis I conducted a series of interviews with a number of professionals who useBusiness Intelligence research in their work and decisionmaking process..

The purpose of this study is to analyse and compare how religious and non-religious world views are described and represented in three Swedish textbooks. The main question of this study is: How do three textbooks for the first stage of religious studies in high school represent non-religious and religious world views based on the text analysis tools: ethos, modality and transitivity?The three textbooks that are being analysed and compared were produced in the years of 2000, 2002 and 2009. The textbooks are used when teaching the first stage of religious studies in Swedish high school. The text analysis that I´ve chosen to use in this study is a part of Norman Faircloughs critical discourse analysis.

The music distribution in Sweden and the world is rapidly changing. The music industry, however, has been reluctant to change the way they distribute music. The consequence has been that illegal music files have been available for downloading to anyone with an Internet connection. Because of the illegal downloading a new law have been implemented in an attempt to stop this behaviour. Our theory is that in implementing the IPRED-law, the sites that were hosting most of the illegal material will experience a severe decrease in traffic.

With theories of creativity and aesthetic learning processes as a basis, this study explores the usage of the concept of creativity in the curriculum for the Swedish compulsory school (Lgr11) and in the various syllabi?s commentaries and the assessment guidelines for the subject of Sloyd produced by the Swedish National Agency for Education. The purpose of the study is, to examine to which extent an education and assessment that is directed towards the development of creativity among pupils in the subject of Sloyd, is underpinned and supported for in these texts, and furthermore how these wordings relate to the various other subjects? wordings about creativity. Creativity is a concept around which there is no proper consensus.

The purpose of this study is to analyze and specify the characteristics of servicescapes in the hotel industry and its role when building a brand. Further, the aim is to put forward how Management in this sector strategically utilizes the location to manage the staff in order to help build a strong lasting brand. To fulfill our purpose we have targeted one overall question - What purpose does servicescape have when building a solid brand name in the hotel sector?In today?s society brands play an integral part in influencing our buying behavior and are now considered to be a new business tool to communicate a business trough. Also services have become a widespread phenomenon, which is seen as a competitive tool not only for companies in the service sector.

 The aim of this thesis is to examine men's attitudes towards literature, and how social norms affect their book reading, in order to contribute to the knowledge of why men's book reading is decreasing. This is realized through a discourse analysis of literature recommendations in men's lifestyle magazines.Two magazines, King of Sweden and Magazine Café, are examined through critical discourse analysis. Theories of discourse are combined with theories of gender to explore how gender stereotypes affect men's reading habits.The analysis shows that ideals of masculinity have a great influence on the book recommendations. Social norms, associated with gender, also seem to have significance to whether or not a book is considered suitable for men to read. These are, inter alia, norms of heterosexuality and violence.

The aim of this review is to assess the ethical implications of aquaculture, regarding fish welfare and environmental aspects. The aquaculture industry has grown substantially the last decades, both as a result of the over-fishing of wild fish populations, and because of the increasing consumer demand for fish meat. As the industry is growing, a significant amount of research on the subject is being conducted, monitoring the effects of aquaculture on the environment and on animal welfare. The areas of concern when it comes to animal welfare have here been divided into four different stages: breeding period; growth period; capturing and handling; and slaughter. Besides these stages, this report includes a chapter on the current evidence of fish sentience, since this issue is still being debated among biologists.

The topic of this bachelor thesis is the promotion of easy-to-read fiction for 10-12 year old children in public libraries. The number of easy-to-read fiction books is increasing on the book market. This can be expected to affect the public library. The hypotheses for the study are: 1) Public libraries expose easy-to-read fiction and use it in their reading promotion activities and, 2) The acquisition of easy-to-read books and the use of easy-to-read books in reading promotion activities have increased over the last five years. A self-completion questionnaire was distributed to 44 public libraries in Sweden.

The study analysis Anaïs Nin's work, Henry & June from a queer theoretical perspective. The purpose is to show what the work makes with text and how it produces ambivalence with sex and gender and thereby demonstrate the queer leakage in heteronormative performativities. The first part analyzes how it is working with self-representation in diary form. In order to view the work historically and linguistically the work has been related to analyzes and essays by other researchers mentioned in the analysis. The analysis shows that the writer Anaïs Nin has a clear agenda with her work.