Syftet med denna uppsats var delvis att studera tillg?ngsstrukturen och delvis att studera kapitaloms?ttningshastigheten med avseende p? olika tillg?ngsslag och dess variation ?ver tid bland f?retag noterade p? Stockholmsb?rsens Large Cap. Studien syftade till att ge insikter om hur redovisningsstandarder potentiellt kan p?verka prestationsm?tt till f?ljd av f?r?ndringar i tillg?ngsstrukturen. En kvantitativ forskningsmetod anv?ndes, d?r historisk sekund?rdata samlades in fr?n Business retriever och ?rsredovisningar f?r perioden 2005-2022. Studien fokuserade p? f?retag som f?ljer IFRS-standarder och innefattade ?ven vissa selektiva bortfall.

Rental rates and land prices have gone through substantial changes the last two decades. The prices have both gone up and down since 1990 but from 1995 to 2008 land prices increased with 272 percent and rental rates with 61 percent. What factors that have the largest impact on rental rates and land prices are hard to determine but factors that may affect the price are the desire to live in the countryside and the expected profitability in agriculture. Prices of products and inputs are factors that affect the profitability in agriculture, but the profitability is also affected by agricultural policies. The economic for Swedish agriculture have changed several times over the last 20 years as a result of changing agricultural policies.The agricultural policies largely affect farmers behavior and decisions.

Funding is essential for companies to function. All companies must relate to the funding issue, whether they are working with it in an active manner or not. Funding can be done in two ways, either through equity or debt and the ratio between these are called capital structure. Already in 1958 Modigliani and Miller concluded that a company?s capital structure does not change the value of the company, thus the company?s debt in relation to equity is irrelevant.

According to science internal communication is a complicated, yet very important, issue of organizations today. An organization with a successful internal communication shows better results both economically and in terms of coworker satisfaction. The two main theories on communication are sensemaking and transmission. After a century with a transmissionary point of view, researchers stress the importance of sensemaking internal communication.Main question of this thesis is ?Which of the two main theories is the most useful when anchoring important messages in large organizations??According to the results of this study, conducted by interviews, neither one is more useful than the other.

The fallout from the Chernobyl nuclear accident resulted in large deposits of caesium, iodineand strontium as well as noble gases in various parts of Sweden. 137Cs has a radioactive halflifeof about 30 years and is therefore one of few radio-fission products remaining inmeasurable quantities in the Swedish soil. Radiocaesium behaves similarly to potassium insoil-plant systems and is easily absorbed by plants. It is important to understand how 137Csbehaves in different ecosystems in order to minimize the risk toward humans.The aim of this study was to determine how potassium fertilization influences radiocaesiumcontent in different forest plants and fungi. Potassium fertilizer was spread once in 1992 withapproximately 200 kg KCl per ha.

To be able to measure high-surge voltages and transients with short rise times youneed measuring instruments with a high sampling frequency and large Bandwidth.These surges and transients occur primarily at lightning but can also occur at forexample at connecting errors at an electrical switch-gear. This report describes thework with finding two solutions for measuring and log data from these surges andtransients. One temporary solution where a measurement program has beendeveloped. A second solution where different company solutions have been analyzedto decide which fits best. For these measurement solutions two solutions for bringingdown the voltage has been used.

The Swedish ostrich production started about thirteen years ago and still there are no Swedish recommendations regarding ostriches? space requirements. The European Council give recommendations and the Swedish Board of Agriculture (SJV) has a proposal, but so far the producers follow Danish regulations regarding space requirements. The Swedish Animal Welfare Agency are about to set standards for the ostriches? space requirements, and therefore the Swedish ostrich producers, together with The Federation of Swedish Farmers (LRF) ask for a scientific background to these decisions. This thesis is a preliminary study at the prospect of a future experiment on which factors important for ostriches? space requirements and welfare will be examined more thouroughly.

This paper deals with the food economy in the Mesolithic ? Neolithic settlement Sjöholmenfrom excavation in 1961 lead by Ingeborg Tillander. This material has been compared withthe material from Ringsjöholm and Ageröd V since these places are situated near each other.The paper has three different parts there we go deeper in to birds, beaver and small vertebrae,fishes and carnivores. Another large part in the paper are taphonomic processes, faunal historyand previous research about Sjöholmen..

För att harmonisera redovisning internationellt infördes 2005 nya redovisningsregler, IFRS, för börsnoterade koncernföretag i Sverige. En av dessa är IFRS 3 ? rörelseförvärv. Vi har valt att studera hur redovisningen förändrats och de effekter som uppstått av denna standard. Vi riktar in oss på goodwill och hur den förändrade redovisningen påverkat företagen.Syftet med denna studie är att kartlägga vilka konsekvenser de nya redovisningsreglerna har medfört.

This paper describes the work done trying to diminish the noise present in the signal from an IR-detector. The project was aiming towards two different kinds of applications; heat protection and presence detection. The hypothesis was that the signal-noise ratio would decrease if a filter and a proper installation were used for the detector. Some experiments were executed to determine what kind of filter were the most suitable for each application and how these could be installed. After executing the experiments and evaluate the results we recommend to use a specific filter for each application.

Syftet med detta examensarbete är att studera hur punkt 3.2.1 i Svensk kod för bolagsstyrning har implementerats av bolag på Large Cap-listan och huruvida förändringar i styrelse-sammansättningar har skett sedan den trädde i kraft den 1 juli år 2005. Syftet är även att granska respondenternas syn på huruvida en lag om kvotering vore lämplig för svenska börsbolag. Därtill vill författarna ge förslag på övriga åtgärder för att öka rekryteringen av kvinnor till styrelser. Författarna ämnar bidra till diskussionen kring styrelsesam-mansättningar, med fokus på en jämn könsfördelning.Författarna använder sig av en deduktiv ansats med ett deskriptivt syfte. Kvalitativ metod väljs som tillvägagångssätt för att samla in information.

As break downs of production transformers are costly and often result in long outages it is essential for reliability of operation that the transformers are manufactured to be robust. The aim of this M.Sc. thesis is to investigate if deviations should be made from the standard IEC 60076 ? Power Transformers in order to describe a robust large power transformer for procurement.The investigation has been conducted in three stages. In the first stage a definition of the term robust was developed in consultation with the client Vattenfall Vattenkraft.

Background: Various follow-up studies show that there are deficiencies in the care of patients affected by stroke. In order to provide good care according to the National Board of health and welfare and national guidelines for stroke care systematic quality audits need to be carried out.Purpose: To investigate if the local guidelines for stroke care in Örebro County are followed and to explore how people with stroke experience care and rehabilitation in hospital, primary care and community.Method: Primary health care records were reviewed using quality indicators in the local stroke guidelines. Samples of patients were obtained from the County´s three hospitals. Differences between men and women, younger and older, were analysed with chi-squared test. Eleven people were interviewed about their experiences of care, rehabilitation, support and participation.

Many consulting firms offer tailor-made solutions within complexity management, but these are not general frameworks built upon theories. Carlsberg are dealing with a large complexity within their one-way glass bottles, as they are growing by acquisitions, and are not attained enough economies of scale. This thesis balances the packaging complexity, with platform theory as a foundation. Twelve platforms were developed at Carlsberg, containing 21 bottles, and the calculated savings potential for applying these are EUR 28,9 million..

Rental rates and land prices have gone through substantial changes the last two decades. The prices have both gone up and down since 1990 but from 1995 to 2008 land prices increased with 272 percent and rental rates with 61 percent. What factors that have the largest impact on rental rates and land prices are hard to determine but factors that may affect the price are the desire to live in the countryside and the expected profitability in agriculture. Prices of products and inputs are factors that affect the profitability in agriculture, but the profitability is also affected by agricultural policies. The economic for Swedish agriculture have changed several times over the last 20 years as a result of changing agricultural policies.The agricultural policies largely affect farmers behavior and decisions.