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..

Kreativitet är ett begrepp som har fått stor slagkraft inom restaurangbranschen. Många kockar anses idag jobba kreativt med matlagning och använder denna egenskap som ett sätt att konkurrera på en hård marknad.Syftet i studien avsåg att undersöka vilka faktorer som påverkar en kocks kreativa arbete.Metoden som användes var en granskning av fem vetenskapligt godkända artiklar. Materialet analyserades och ställdes samman i resultatdelen. Vidare skrevs artikelmatriser för att lättare kunna ta del av den väsentliga informationen artiklarna innehöll.Resultatet visade på att bakgrund, personliga egenskaper, studie- och arbetsmiljö är viktiga inre och yttre faktorer som påverkar en kocks kreativa arbete. Det kreativa arbetet är under ständig utveckling och måste anpassas efter marknadens krav och de gäster som ska tillfredställas.

Today's communication solution between the vehicle and trailer is one many see as anon-viable solution, then breakdowns on both the lights and cables are common. Now, anew innovation enters the market, a system that can transmit wireless control signalsbetween the vehicle and trailer.Parvus and Zap, the two solutions that the projekt group has come up with during thisthesis work carried out over the last year on Utvecklingsingenjörsprogrammet.Technologists Peter Jägevall and Christopher Åberg has developed this project on theirown. The group has developed various concepts and chosen to work on, two of them.The project has resulted in this report and a prototypeThe solution that the group has developed is a wireless communication between vehicleand trailer. The project team has developed new power-efficient LED lighting fixtures inorder to implement an internal power source in the trailer. The result of this has becomea maintenance-free and wireless product to trailers.

In a time where many Asian metropolises experience an expansive development new urbanconditions are created and the already existing disappears or being replaced. Asian cities develop ata pace that is unprecedented in our history and which, through a western perspective can seemharsh. By focusing on an urban complex in Chengdu, capital of the southwestern province ofSichuan China, the study asks; is it possible to see this rapid urbanization from another perspective?The study examines the local and global dimensions of Raffels City, and how concepts such asnostalgia and authenticity, related to the city, can be understood in an urbanization that is so markedby massive demolitions. The study shows that these concepts can be expressed in several ways, andthat an awareness of them does not necessarily control the view of the city..

The purpose of this Bachelor?s thesis is to describe and analyze the implementation of Facebook in a public library. A case study consisting of qualitative interviews and studies of documents containing goals for the library has been conducted at a public library going through the process of implementing Facebook in their operations. The theoretical framework for this study consists of Everett M. Rogers?s stages of the innovation-decision process and his characteristics of innovations as perceived by individuals.

The intention of this thesis in political science is to understand how the European Union fights and prevents discrimination against the Roma minorities in Sweden and Romania, and how the implementation works in reality. The study consists of defining what it means to be objectively discriminated, what ethnicity really means and how the implementation process consist of a comparison and statement has been made by the national governments and comparing how two socioeconomically different member states handle EU directives and implement them in Sweden and Romania. The main findings of this study was that EU policies lack the capital and explicitness that is needed for great results to be accomplished and that the governments in both countries have different issues with implementing the protection of the human rights and Roma culture, and that EU needs to be more practical and develop in a faster pace. .

This thesis deals with two types of agrarian remains in relation to settlement remains; clearance cairns, low stone walls and house terraces in the area of Northeastern Uppland and the area north of Lake Mälaren, during the middle Iron Age. The aim whit this thesis is trying to get a better understanding of the relation between agrarian and settlement remains in Uppland. Three places have been chosen where these three elements are present and they are interpreted through Richard Whites concept of middle ground but also Landesque capital. The three elements have shown to be expressed in different ways in all three sites. It is possible to see two areas with different traditions, but also to see two areas that closely interact with each other, this opens up for a new discussion around agrarian remains in both areas.

Företag behöver bli mer innovativa för att utvecklas och överleva. I det sammanhanget är det viktigt att tillvarata den innovativa potentialen hos de anställda. Syftet med denna uppsats är att undersöka hur företag kan skapa förutsättningar för utveckling av innovativ kraft och hur ett företag på ett bra sätt tillvaratar denna kraft. Uppsatsen skrivs ur ett företagsperspektiv och vi avgränsar oss från de anställdas perspektiv. Vår ansats har liknat fallstudiens.

This thesis investigates the effect of profit growth and profitability on market capitalization amongst Nordic companies during the turbulent period 1997-2005. Our results suggest that profitability have a significant impact on market capitalization for six of the nine years studied, whereas profit growth does not seem to affect market capitalization. Consequently, our results imply that the effect of other factors on share price performance may be greater than previously suggested. These findings are only partly in line with theories on corporate valuation which suggest that market capitalizations are to a great extent driven by both profit growth and capital returns, regardless of whether the stock market is particularly unstable..

The most dominating type of company in Sweden is the small-sized business and it usually lacks its own marketing department. The purpose of this paper was to analyze several small Swedish businesses which are specialized in different sectors of the Mechanic/Technology industry but they are similar in terms of having niched products and they are leading companies in the world. The objective was to do research about how small businesses work with marketing despite its lack of resources and capital.This survey has shown that customer contacts, customer relationships and especially for those investigated companies, it was very important to focus on globalization and product development in order to build a Point of Difference..

This study examines the effects of credit risk and information disclosure in the new bank regulating system Basel II on bank and bank customer. The effects are then discussed in a perspective of the economic man and information asymmetric theories. Furthermore is the Basel II effects on the capital adequacy of Andelsbanken för Åland examined.The approach of the study is qualitative and several interviews with individuals on different levels of the examined bank, Andelsbanken för Åland, have been carried out during the collecting of empirical facts about the effects of the regulating change from the Basel I system to Basel II.The research findings are as follows:Andelsbanken för Åland have increased its capital adequacy ratio from 12,7 percent to 14,4 percent, mostly due to lower risk weights on housing mortgages compared to Basel I. Andelsbanken för Åland have started to use a completely new credit risk and customer assessment system which classifies every customer and gives them a credit rating. The system cause a much heavier information gathering of the customers profile as well as a much better assessment of risk than the previous system, which the bank finds positive.

In this degree project I write about how the farmers who grows carrots in Sweden get influenced by different rules, investments and demands. The Swedish agriculture are heading towards a harder time, and then you have to find new things to do. Now its hardly no profit to grow grain so you have find other crops. This paper is not a comparison between the contract cultivation to Findus and the cultivation where the farmer maked his products by a own company on the farm. If you have a small processing company on the farm, you have to increase the standard with different certificate. The farmer binds a lot of capital in machines, both field and in the process.

MindMe is an aid for people with cognitive memory impairments. The aid is completely new and has beendeveloped within this bachelor thesis, no product of this nature could be found on the market before. Theidea came from Niclas Jarhäll, CEO of Mutual Benefits. Mutual Benefits were also partners in the project.The project was carried out by us in cooperation with Bachelor of Science in Innovation Engineeringstudents Malin Albertsson and Victoria Hedman at Halmstad university. The aid consists of a mobile phoneand a number of tags.

Den omfattande miljöpåverkan som elproduktion bidrar till, har lett till starka påtryckningarfrån beslutsfattare organisationer och allmänhet att successivt övergå till förnybaraenergikällor vid produktion av el. Ett koncept som på senare år fått allt mer uppmärksamhet iSverige är att elanvändarna utöver att energieffektivisera och handla grön el deltar i dennaomställning genom att själva småskaligt producera förnybar el. Småskalig elproduktion i formav sol- och vindkraft har dock haft svårt att etablera sig på elmarknaden på grund av ettstorskaligt produktionssystem med få och stora aktörer. Detta gör att småskaligtegenproducerad el, som innebär en ny marknadsstruktur, uppfattas som en innovation av bådeenergibolag och elanvändare. Vid anammandet av en innovation är användarens attityd tillinnovationen helt avgörande, vilket innebär att elanvändarnas attityd till småskaligegenproducerad el spelar en central roll i den framtida spridningen av konceptet.Traditionellt sätt har småhusägare utgjort den typiska målgruppen för småskalig elproduktion,men i och med denna uppsats uppmärksammar författarna fastighetsbranschens roll ispridningen av konceptet.

Den här rapporten avhandlar arbetet med att ta fram ett förslag som förlänger Volvos kärnvärden - kvalitet, säkerhet och miljöhänsyn, ut i Utvecklingsverkstaden på Volvo Construction Equipment, Hauler Loader Business Line, i Eskilstuna. Förslaget är utformat som ett koncept, som ska kunna överföras till andra verkstadsmiljöer på Volvo, om så önskas. Idéförslaget har baserats på en studie av den befintliga Utvecklingsversktaden. En modell av verkstaden i skala 1:50 utformades som presentationsmedium.Vid examensarbetets slut har förslaget presenterats och utvärderats av målgruppen. Den primära målgruppen har varit de anställda på avdelningen.Slutsatserna av arbetet är att en informationsbärande interiör kan formges för att representera ett företags kärnvärden och visa på innovation och framtidstänk.