Alla företag strävar efter att göra en vinst, men frågan är när ett företag faktiskt uppnått detta. Stern Stewart & Co är ett amerikanskt konsultbolag som har arbetat fram ett koncept som de kallar Economic Value Added (EVA). Den stora skillnaden mellan detta och övriga vinstmått är att EVA visar att ingen vinst har uppnåtts förrän även kostnaderna för det egna kapitalet, d.v.s. den avkastning som aktieägarna förväntar sig, är täckta. Stern Stewart & Co har marknadsfört EVA som ett helhetskoncept som ska användas för styrning i hela företaget.

In the area of short stories there is little doubt that Roald Dahl has been an influential writer. Dahl´s short stories have been presented to the general public through TVbraodcasts but in order to grasp the true spirit of Dahl´s writing the best method is, of course, reading his books. The fictional works of Roald Dahl can be divided into two major categories: stories for adults and stories for children. This essay is concerned with the second grouping and is an attempt to analyse three themes that are of particular importance to his work. After a brief biographical note on the author, the essay analyses the element of the macabre in Dahl?s writing.

This paper aims to investigate whether a small organization with small development teams can find a value in leaving a functioning development process to follow a formal systems development methodology, if these organizations can find support in an agile systems development method and in such case the method needs to be adjusted according to the organizations unique conditions.A traditional plan-driven system development methodology includes a number of phases that are carried out sequentially and a completed phase can basically not be resumed. All requirements are specified at the beginning of a project and at the end of the project only one delivery of software take place. This can cause difficulties in for example dealing with changing requirements. Agile system development methods intend to deal with changing requirements and to enable continuous delivery of valuable, working software.In this paper, both the traditional plan-driven methods and agile methods will be explained. Research methodology and existing system development theories will be discussed and a company where the study has been conducted will be presented.

Bakgrund: Effektiva marknadshypotesen innebär att det inte går att utnyttja systematiska avvikelser på marknaden. Trots det finns det etablerade investeringsstrategier som investerare använder sig av för att generera överavkastning.Syfte: Syftet med studien är att undersöka huruvida det går att generar överavkastning genom att investera i företag som uppvisar en låg eller hög EV/EBITDA-multipel. Variablerna bransch och risk kommer även att undersökas med utgångspunkt från den eventuella förekomsten av en investeringsstrategi som genererar överavkastning.Genomförande: Teori inom området har byggt upp en grundförståelse för problemet, empiri har sedan hämtats från de olika företagen för att få fram EV/EBITDA-multiplar till de ingående portföljerna i studien. Aktiekurser har även inhämtats för att bygga grunden till empirin. Resultatet har sedan jämförts med OMXSPI samt med den riskjusterade avkastningen.Resultat: Av resultatet framkommer att det går att utnyttja en investeringsstrategi där investering görs i låga EV/EBITDA-multiplar.

I följande arbete har en ekonometrisk undersökning av svensk verkstadsindustri genomförts. Åtta bolag, registrerade på Stockholmsbörsen, och tillhörande verkstadsindustrin har valts ut. Dessa är Volvo AB, Sandvik, ABB, Alfa Laval, Assa Abloy, SKF, Scania och Atlas Copco. Bolagens genomsnittliga avkastning utgör den beroende variabeln i undersökningen. De förklarande variablerna har valts med hänsyn tagen till fakta presenterad i bolagens årsrapporter samt ekonomisk relevans.

 Extra high requirements are made on all systems in health care that they are functional and usable,´something, however, that is not always the case. At Emergency Admissions at Sahlgrenska University´Hospital many systems are in use at the same time and it happens that much overhead is caused by having to fill in the same information in different places. In addition, data that is gathered is to a large extent saved in free text format, which means that it cannot be used in a larger context such as research, quality control or for decision support. Data is saved in the patient file only for the treatment process of the individual patient.A data collecting system with decision support functionality could be a first step towards reducing Emergency Admissions? costs and patients? waiting times by providing a structured method of data collection.

Background: The purpose of this study was to explore the reasons that motivate women to seek cosmetic breast augmentation surgery, to examine their self-concept and how they relate to their breasts.Methods: Ten female postoperative participants who have undergone an aesthetic breast augmentation surgery on private clinics were interviewed using an unstructured interview format. Self-report questionnaire was used as a complement to the interview. The purpose of this was to examine women's self-concept. Six female postoperative participants who have undergone a breast augmentation surgery on public clinic and had medically confirmed defect also completed the measures.Results: The results of the interview analysis showed that some participants experienced positive physical and psychological outcomes of surgery and some did not. Several main themes were identified relating to the initial reasons for performing surgery.

The objective of this thesis is to explore opportunities to enhance the phosphorus use efficiencyof inorganic fertilizers in crop production, with techniques available today and in thefuture. Phosphorus is a finite resource of declining quality; therefore a phosphorus use efficiencyin crop production of only 15-30 % is unacceptable. The main reason for low efficiencyis the retention by Ca and Mg in calcareous soils and Fe and Al in non-calcareoussoils. Due to the low mobility of phosphorus, plant uptake is mainly dependent on root growthrather than diffusion. Therefore, measurements need to be taken that benefit contact betweenroot and fertilizer, before fertilizer phosphorus becomes unavailable to the plant.

Utgångspunkten för uppsatsen är den traditionella teorin om marknadseffektivitet som ställs mot tidigare forskning, främst amerikansk, och den moderna beteenderelaterande finansiella teorin. Bland annat diskuteras studier av Jaffe, J., Finnerty, J., Fama, E. samt Lakonishok & Lee. Den teoretiska referensramen ligger till grund för författarnas egna hypoteser som testas med hjälp av statistiska analysmetoder. Strävan har varit att utifrån resultaten antingen kunna stärka eller försvaga tilliten till tidigare forskning vars slutsatser varit att det är möjligt att skapa överavkastning genom att imitera insiderhandeln.

Den här studien är ett försök att empiriskt påvisa sambandet mellan utbildning och ekonomisk tillväxt i U-länder, vilket humankapitalteorin hävdar att den visar. Tidigare forskning som undersökt detta samband har inte varit eniga gällande utbildningens signifikans på tillväxten, vilket kan bero på vilka utbildningsvariabler man använt och den ojämna tillgången av tillförlitliga data, vilket vi också uppmärksammar i vår uppsats. I uppsatsen visar vi på olika faktorer som kan påverka utbildningens effekter på ekonomisk tillväxt i U-länder. I våra undersökningar testas två olika mått för utbildning som båda anses vara viktiga för ekonomisk tillväxt. Dessa är utbildningskvantiteten och utbildningskvaliteten.

This report is a documentation of a Master?s thesis of 20 credits performed at the educational program of Technical Product- and Production Development with Design at Halmstad University. The project is carried out in cooperation with Hafa AB in Halmstad.The purpose of this project was to bring forth a concept of a bathroom cabinet for Hafa?s new selection Young through creative design methods. The selection is supposed to attract the younger purchaser but also a target group that dare to experiment with home furnishing and appreciates new design.

At the dusk of the Second World War, when the Red Army was approaching Tallinn and the second Soviet occupation of Estonia could be foreseen, almost a tenth of the population left the Estonian coasts to seek refuge in the West. About 30 000 of those ended up in Sweden, among which were some of the most prominent Estonian novelists and poets. Sweden would become the literary center for the worldwide exile Estonian diaspora. However, the fact that a few dozens of Estonian authors published some 2 000 titles in Sweden, where most of the authors as well as the main publishing houses resided, was and has remained unknown to most Swedes as it has gone fairly unnoticed to the field of Swedish Literary Studies. From the perspective that the exile Estonian literature written in Sweden is actually part of our history of literature, this thesis aims to find out what factors have had impact, and how, on the authors? opportunities to gain recognition by the Swedish literary establishment and eventually being included in the Swedish literary historical works.

Electroretinography is an examination method where the function of the retina is objectively assessed. In 2002 the European College of Veterinary Ophthalmology (ECVO) published a proposition to a standard on how to perform ERG examinations, to facilitate comparison of results and to make it possible to repeat examinations. The purpose of this study was to validate parts of the canine ERG protocol suggested by the ECVO. Our principal aim was to study if there is any interference at the recommended stimulus intervals for dark-adapted rod- and combined rod-/cone responses. The results show that there is an effect on the a- and b-wave amplitudes when different stimulus intervals are employed. When all examined intervals are pooled, there is an increase in the median b-wave to each consecutive dim, white (rod) stimulus in a series of four.

This thesis describes the work process and the results for the development of a newkind of ergonomic cleaning mop, ranging from basic concept to a virtually productionready digital prototype. The project was made in cooperation with, Ömer Altun, whowas also the project supervisor, and whose plan it is to launch this new product onthe market in a foreseeable future. The mop is meant to be used by both professionalcleaning staff and ordinary home users. What makes this product unique is that it hasa movable center piece that simplifies the cleaning under low furniture.The work began with the establishment of a product requirements specification andlater a study of similar products and existing functional models was conducted. Afterthese surveys the work began with refining the existing concepts in order to makethem more complete.

Syfte: Syftet med denna studie var att ja?mfo?ra den initiala komforten mellan sfa?riska och asfa?riska stabila linser da? uppfattningen har varit att asfa?riska linser (med sin mer fo?ljsamma passform) borde vara bekva?mare.Metoder: Studien omfattade 30 deltagare med en medela?lder pa? 26 a?r. Med hja?lp av topografens (Topcon CA-100) kontaktlinstillpassningsprogramvara valdes en sfa?risk A- design lins (fra?n Nordiska Lins) och en asfa?risk A90 lins (fra?n Expert Optik, Sverige) ut med passande parametrar. Linserna sattes i vardera o?ga utan att fo?rso?kspersonen visste vilken lins som var vilken.