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.

Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to disclosure their risks.

The long-term external financing of a corporation is satisfied through the bond market where issues of index-linked bonds, which are discussed in this thesis, is one alternative. (Finnerty&Emery 2001) An index- linked bond is a debt instrument where the investor is guaranteed the principal and premium amount in real terms. As the bonds cash flows are indexed to the inflation this implies that the issuer of an index-linked bond assumes an inflation risk. Purpose: The purpose of this thesis is to describe and examine corporate motives for choosing index-linked bonds as way of financing their business. Realization: Primary data was collected through interviews with corporate issuers of non-swapped index-linked bonds.

AbstractTitle:                           What is the interaction between information providers and decision makers like? A case study on management accounting in Swedbank.Course:                              Master?s thesis in Business economics, 15 ECTS.Date:                                                        2009-06-01Authors:                            Daoud Ghorbandi and George TekmenSupervisor:                        Paula LiukkonenLanguage:                         SwedishPurpose:        The purpose of the paper is to study the relationship between information providers and decision makers regarding the quality of information for economic decision-making in companies.Method:                     The authors use the qualitative method approach. The essay's primary data consists of data collected through interviews, while the literature that the authors have made use of for the interpretation and analysis of the paper form the essay?s secondary data.Theory:                      It includes a main theory and four other theories supporting the paper. The main theory is the agent theory, while theories on information quality, the theory of outsourcing of management accounting, theories of calculation methods and regulations on management accounting is to support the analysis and conclusions made in the paper.Empirical base:          Interview Responses forming the essay?s primary data is presented in its entirety in this chapter.Conclusions:              The authors conclude that there are no major problems or obstacles in terms of internal management accounting in Swedbank, at least not in the departments such as the HR and the GF.

Today many industrial companies invest a lot of resources on research and development to resist the tough competition on the global market. This leads to a high risk game when the companies start many development projects, with uncertain outcome where some of the projects have to be terminated prematurely. The main purpose with this study is to identify factors, both internal and external, that influence the decision to terminate projects prematurely in Swedish development projects. Factors mentioned in the literature will be compared with case studies on three Swedish industrial companies to demonstrate the most important ones when taking such decisions. First a literature study was made to identify basic terms, a general project model and factors affecting the decision.

The Baltic Sea, due to its special conditions, is a unique and vulnerable marine environment. There are many pressures that have an impact on the sea and one of the major problems is the extensive flow of nutrients from land. The most visible effect of the supply of nutrients is the annual algal blooms. One of the main sources of nitrogen and phosphorus supply is agriculture. Nutrient losses from arable land have been increasing as agricultural production has intensified. At the end of the twentieth century an increased awareness of these problems led to the formation of organizations such as HELCOM and Baltic 21.

The term CSR (Corporate Social Responsibility) is frequently discussed today. Many large companies work actively with CSR related questions. However, few empirical studies exist on what this work entails and why it is undertaken. Instead, most of the academic research focuses on what the term itself should mean. To bridge this gap this study centers on the employees? perceptions of CSR.

Energy is an important issue in the current world which significantly affects sustainability and development. Energy generation and use are major sources of CO2 emissions which is one of the most important driving factors in global climate changes. The amount of energy used in house hold section can lead to estimation of the amount of CO2 emitted within this section which subsequently would be a ground to better management and maintaining a sustainable society. This study which is a bachelor?s project in sustainable energy, deals with estimation of CO2 emission from different types of residential houses in Sweden. An extensive literature review on energy use in Sweden by different residential sectors has been conducted.

Abstract The amount of evil that we can see in our world might make the thought of a kind and caring God as its creator paradoxical. This is what is generally called the problem of evil and the topic of this study. This is a litterary study which is based on qualitative analysis and hermeneutics as our method. We have chosen to research this problem with the emphasis on two different theodices. One of these theodices is written by John Hick and the other by C.S Lewis.

Field balances based on supply and removal of trace elements from the topsoil have been calculatedfor farms specialized in crop, dairy and pig production in Sweden. Today's field balances have beencompared with the field balances of 1990 in order to examine if, and then how, the situation haschanged. Studied trace elements are arsenic (As), cadmium (Cd), chromium (Cr), copper (Cu),mercury (Hg), manganese (Mn), nickel (Ni), lead (Pb) and zinc (Zn).The balance calculations show that the stores of Cu and Zn are depleted with an average rate of -15% and -6 % over a 100-years period on crop farms when only commercial fertilizers are being used.The concentrations of Hg and Pb tend to increase in the topsoil on crop farms with more than 3 % forHg and with 2 % for Pb in 100 years. There is today balance between supply and removal of the traceelements As, Cd, Cr, Mn and Ni. In the south of Sweden, on crop farms with sugar beets in the croprotation, one can see a decrease in the concentration of Cd in the top soil by -6 % over a period of100 years.

Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to disclosure their risks.

This master thesis is about art activity in the public library. The essay takes its starting point from Government cultural political directives and my purpose has been to study how these are followed up in the municipal level. My survey takes place at the main library of Flen in the county of Södermanland. What I am looking for is, what the art activity looks like, what is decided regarding it and what the strategies are. Furthermore I look into how library visitors understand and participate in the art activity.

Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to disclosure their risks.

The objective of this study was to assess validity and reliability for five different owner-completed instruments evaluated to assess chronic musculoskeletal pain in cats. All of the instruments were questionnaires, three asking about behavioral changes, one about the degree of pain and one about quality of life. One of the instruments was written originally in Swedish, the other four instruments were translated into Swedish before use. Data available were records from 57 cats with no signs of pain and 11 cats with different pain-related diagnoses. The diagnoses were ensured by clinical examination including palpation and manipulation of joints, gait testing on a force-plate and X-ray scans. Instrument 1 was completed by 57 pain-free and 11 pain-affected cats.

Bakgrund: Flera stora produktionsföretag har börjat använda sig av utvecklingsprogram för sina leverantörerna för att sprida beprövade tanke- och arbetssätt och därigenom erhålla förbättrade prestationer av leverantörerna. Denna utveckling har i flera fall visat sig ge positiva förändringar på leverantörernas prestationer men det har varit svårt för kundföretagen att få kännedom om vad som verkligen har hänt i leverantörernas verksamheter. Syfte: Syftet med denna studie är att utreda vilka effekter som eftersträvas och erhålls när stora produktionsföretag, genom utvecklingsprogram, bedriver leverantörsutveckling. Genomförande: Data och information har insamlats genom personliga intervjuer hos personer från ett stort produktionsföretag samt ett tvärsnitt av tre leverantörsföretags personal. Resultat: Studien visar på att bakomliggande motiv till leverantörsutveckling är stabilitet i flödet, långsiktiga leverantörsrelationer, optimala processer och upprätthållandet av kontinuerliga förändring.