Syfte: Syftet med denna uppsats är att studera om förändringar i arbetet med rörelsekapital hade ett samband med lönsamheten i företag. Som mått på rörelsekapital används Cash Conversion Cycle och som mått på lönsamhet används ROA.Teoretiskt perspektiv: Den teoretiska referensramen består av teorier om Working Capital Management, Cash Conversion Cycle, Lean, Supply Chain Management och Supply Chain Finance.Metod: I denna uppsats används en kvantitativ metod där sekundärdata samlas in från årsredovisningar för 2005 och 2013. Denna data ligger till grund för fyra korrelationsanalyser. Den beroende variabeln i korrelationsanalyserna är ROA och defyra oberoende variablerna är Cash Conversion Cycle, dagar i lager, dagar som kundfordring och dagar som leverantörsskuld. Urvalet i denna studie består av svenska aktiebolag inom branschen tillverkning och industri med fler än 50 anställda.Empiri: Empirin består av fyra tabeller som presenterar de beräkningar som gjorts.Slutsats: Sambandet mellan förändring i Cash Conversion Cycle och förändring i ROA blev väldigt svagt positivt men inte signifikant.

The Swedish labour market seems to be more gender equal today than what it has been before. A gender equality intervention as the practice of an equality plan is one of the strategies that have been used in the workplace to achieve equality. This study aims to examine women?s work experiences in purpose to identify gender patterns in working life in a comparison between the trading industry and the academy. Central aspects in this paper concerns opportunities for development, space in the workplace and expectations associated to gender.

The bicycle is an individual means of transport. Many people prefer to cycle over short distances and in congested areas rather than take travel by car or public transport. This is a study of the use of bicycle as an option for commuting to work. It is a comparison between three cities: Stockholm, Copenhagen and London. The comparison is focused on solutions that benefit commuter cyclist and performed by studying cycle policies and other related documents.

The cooperation between university and industry life in the region of Gävle is always a topic of importance. University and High schools have various roles to fulfill: except administrating the training and supporting research they should also - as a third role - contribute to cooperation between organizations, business companies and other associations. In addition to that, they should support individuals by local as well as regional development. The purpose of our paper is to make a critical review of the cooperation between the University of Gävle (HiG) and industry life until today and the consequences in order to encourage students to stay in the Gävle region during and after their period of studies.Initial we started with a preliminary inquiry with a questionnaire as a base for students in three programs at the Department of Economy; the program for Bachelor of Science, the program for estate agent and another economy program with direction estate economy. From this preliminary inquiry we got the picture of the way the students looked at the problem.

Tumour development occurs to a large extent because of dysregulation of the cell cycle. Of particular importance are defects occurring in the G1 phase. The reason why G1 is critical is because of the influence of several signals (external signals as well as cyclins and cdks) on this stage. The G1 phase can be divided into two parts, G1pm and G1ps. Each part has its ?own? restriction point which needs to be passed in order to progress to S phase.

The credit rating industry is a complex and fascinating industry. Its history stretches back more than 150 years and has gradually increased in importance. During its history the dynamics of the industry have changed. The extended-principal-agent model was developed by synthesizing different principal-agent-relationships into one model. This model provides a holistic understanding of the credit rating industry and illustrates the interdependence between the different relationships.

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

Background: The way in which corporate managers interpret, reason and evaluate uncertainties and constant changes, and how they take advantage of their experiences and wisdom can make a big difference for the long term survival of their companies. The requirements for efficiency and flexibility have increased in many ways, especially concerning the workforce needed and its degree of competency. In Sweden, employee recruiting industry has grown concurrently with the changes in the Swedish economy. Purpose: The purpose is to better understand the recruiting industry by performing a theoretical evaluation from a cognitive perspective. Delimitation: We intended to study the cognitive characteristics of the Swedish recruitment industry.

AbstractThe work will give the picture of what four- and five-year-olds know about the water cycle in nature and in the society. Is there any difference depending on whether a boy or a girl is answering? The work will as well try to describe a picture of how a pre-school could plan their work on a sustainable society, science, and increased gender equality. To answer these questions the information has been received from interviews with children and by studying pre-school?s local plan.    Earlier research on the area of water shows that it is important before working with a new topic to find out what knowledge the children already have, so that the process could be as worthwhile as possible.

It is a difficult task to define the little word ?modernity?. One may argue quite a lot about what modernity is as well as when modernity breaks trough. The burgess class was the group who initiated modernity in most cases. Since these people mainly dwelled in the cities it was in the cities were modernity started.

Aim: The aim of present study was to determine the frequency of taste and smell disorders occuring in patients receiving chemotherapy for cancer. Methods: The study was of an empirical cross sectional quantitative descriptive design. During one month, consecutive cancer patients at outpatient units in two Swedish hospitals were asked to participate in the study by completing a questionnaire that had been developed previously for a similar study. All participants had undergone at least 1 cycle of intravenous chemotherapy or  a minimum of seven days of oral chemotherapy. Results: A total of 102 patients completed the questionnaire.

The freshwater pearl mussel (Margaritifera margaritifera) is a large freshwater mussel. Because of its sensitivity to human impact, such as eutrophication, acidification and alterations of hydromorphology, the species is considered as a robust indicator of stream water quality and biodiversity. Moreover, due to the species complex life cycle, including a larval stage on the gills of salmon and trout, and sensitivity of early life stages, regeneration is often used as an indicator. The freshwater pearl mussel is also used in the expert judgement of status classification of benthic invertebrates according to the European Water Framework Directive. The purpose of this study was to gain a deeper understanding of the freshwater pearl mussel as an indicator for Swedish streams. It was made with two types of association analyses.

Background Satisfaction of life and wellbeing is shown to be important when the quality of life is to be understood. The nurse has a significant role in the care of the patient and in his/her experience of life. Aim The purpose of this study is to examine the quality of life, from a nurse perspective. Method The text analysis was carried out with qualified attempts, of a book, "Quality of life a challenge for the nurse" (in Swedish) by T. Rustoen, a nurse who also worked as a teacher in Norway.

Industries with energy costs as a large proportion of their total costs are greatly affected by the instruments deployed to cope with the Swedish climate and energy policy goals. With energy costs representing more than 30 % of the total costs, tomato cultivators are one of the affected industries. In order to remain competitive with other countries, a more resource- and cost-efficient cultivation of tomatoes in greenhouses is desirable in Sweden. Based on the concept of industrial symbiosis, this study investigates the prerequisites for a resource-efficient production of locally grown tomatoes in Sweden through the utilization of low grade industrial waste heat. The study is based on the foundry industry as the supplier of waste heat.To investigate the environmental, technical and economic potential of the exchange of waste heat, a comparative life cycle assessment, an inventory of the supply of industrial waste heat in Sweden, a compilation of potential technologies for the recovery of low grade industrial waste heat for heating greenhouses and a comparative life-cycle cost calculation were carried out.