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..

Today many children have limited experiences with the outdoors or nature. In most suburbs where people originate from many countries and have various ways of understanding nature is it perhaps in preschool that several children for the first time experience nature.This survey is qualitative and the main research methods are participant observations and interviews. The theories used in this study are mainly based on the thoughts of Dewey and Vygotskij as well as on ideas from outdoor education and different ways or ideas of understanding nature.The purpose with this study is to make clear in what ways nature is used by the teachers in preschool activities and how this work is done in preschools in multicultural suburbs. Questions at issue are: What way of understanding nature are the teachers trying to convey to the children? How is nature used in the ordinary outdoor activities by the preschool teachers? What are the teachers experiences of success and problems in this work?The conclusion is that nature is used in preschool activities in many ways.

AbstractThe purpose with this essay has been to gain a greater understanding and clarify how an arena can create value within place marketing and development of a place brand. This will be achieved through a description of which values an arena causes in the surrounding areas and an understanding of how these values can be interpreted through the place brand. We decided to base our study according to the following two questions:1. What are the underlying reasons why there has been such a big trend with arena project?2.

This work examines the students´ thoughts on climate change with a focus on carbondioxid through photosynthesis and the carbon emissions from cars. The study is based on two subject areas, one with a focus on enhanced greenhouse effect, and the other focusing on photosythesis. The survey was conducted by means of qualitative interviews with students in grades four and six. The results describe that student´s understanding for photosynthesis and the carbondioxids function for photosynthesis doesn´t change significantly from grade four to grade six. I have divided the students inte three levels based on their understandingof the various fields, and their use of adequate concepts.

In this essay we have been trying to get an understanding of what Swedish charter tourists cares for when they are going on vacation. The Tourism industry is a major field with a lot of winners, but it also comes with consequences. The purpose with this essay is to get an understanding of how aware the Swedish charter tourists is of these consequences. We would also like to get a perception of how the tourists themselves believe that their presence effects the locals at the destinations they are visiting (if they assume that they are). There are several different types of consequences that can appear in the context of tourism, but we have decided to focus on one kind.

The purpose of this study has been to increase the awareness of what significance models of explanation have for intervention programmes, aimed at perpetrators of intimate partner violence, within the Swedish social services. The study is not gender neutral, it centres on male batterers in heterosexual relationships. The study is based on qualitative interviews with five people working within the topical field. I analyzed their statements using an ecological model of understanding violence. The main finding was that the people I interviewed had a multiple understanding when it came to comprehending the violence, but that when it came down to the actual intervention they targeted mainly on elements in the individual spectra, such as feelings of frustration.

This study investigates the potential of a rhetorical theory of knowledge to expand beyond its own domain and into political theory, specifically theories of deliberative democracy. Despite the increasing interest in communication in democratic theory in the last decades, the majority of theorists have not turned their interest towards rhetorical science. On the contrary, theorists often regard rhetoric as dangerous and incompatible with the deliberative ideal of reason. The aim of this study is therefore to defend rhetorical science by investigating how the rhetorical theory of knowledge ? as it is presented by Chaïm Perelman and Oldbrecht Tyteca, and further developed by Mats Rosengren and Maria Wolrath Söderberg ? can contribute to the understanding of deliberative democracy.

The aim of my study is to investigate how last year students in upper secondary schoolunderstand certain mathematical concepts, in particular the unit circle and its trigonometry.I have used intentional analysis to interpret student?s actions when they solve certain tasks onthe basis of a cognitive, situated and cultural context.Interviews with four university teachers in mathematics about the unit circle, trigonometry,and mathematical understanding, serve both as background for the study and as basis for adiscussion, where I relate students understanding to what the teachers want new students toknow about these concepts when they begin university studies in mathematics.The students were arranged in three groups with three students in each group. Each group waspresented with two tasks, one in which they were asked to calculate the cosine values for onepointed, one blunt and one straight angle, each located in a separate triangle. They were alsoasked to decide whether the points (0,71; 0,71) and d (1 2 , 3 2 ) are located on the unit circleor not.My conclusion is that students mainly have an operational conception of the unit circle andtrigonometry. The lack of structural conceptions result in difficulties in seeing connectionsbetween the concepts in unfamiliar situations.

Social workers ideas about what domestic violence is influence their ability to recognize vio-lence in cases where this occurs. Social workers awareness and understanding of domestic violence can also influence the handling of these cases. Education on the subject domestic violence can increase social workers knowledge about, awareness and handling of violence. The present study aims to investigate how social workers in child protection investigations understand, recognize and interpret domestic violence and which interventions the social workers suggest. This is a qualitative vignette study in which semi-structured interviews was carried out with social workers working with child protection investigations.

AbstractThe purpose with this essay has been to gain a greater understanding and clarify how an arena can create value within place marketing and development of a place brand. This will be achieved through a description of which values an arena causes in the surrounding areas and an understanding of how these values can be interpreted through the place brand. We decided to base our study according to the following two questions:1. What are the underlying reasons why there has been such a big trend with arena project?2.

The children's ways of showing interest in writing and reading in pre-school have always fascinated me. The joy and pride they show when they start writing their own doodles and then eventually go on to write real letters and words, is a joy so see.The origin of this essay is based on Dante 3.5 years old. He wants me to spell my name so he can write to me. When I mention the second letter, Dante happily says "E, that's what my name starts with! From the other direction" I am amazed by his thoughts, and my enthusiasm for his knowledge knows no bounds. In the same moment I become aware of Alma, who quietly has seen my reaction to Dante's skills.

Problem: How is management accounting change understood via the duality perspective in the field of alternative management accounting research?Purpose: The purpose of this essay is to develop a tool for analysis aspiring to provide understanding for how differences and similarities with regards to the duality perspective may have different consequences for understanding management accounting change.Contribution: This paper aspires towards a theoretical contribution through an in-depth review of existing conceptual literature. This is done to gain clarity in definitions and uses of concepts, with related terms, referring or relating to duality. Through clarifying different meanings of duality, consequences for how to understand management accounting change, and the different approaches to using a duality perspective, the tool for analysis which is developed in this essay aims to contribute to a movement of alternative management accounting research towards increased comparability as well as increased insight into how management accounting change is currently understood through this type of research.Method: Literature reviews based on Booth et al.s SALSA-framework. Creation of a tool for analysis for usage when reviewing material based on a duality perspective.Conclusions: The duality perspective differs, and affects understanding of management accounting change, in accordance with the following five themes:Theme 1: The duality perspective is affected by differences in the use of definitions/descrptions.Theme 2: The duality perspective is affected by different purposes of the agent and different credit given to the agents power/ability to alter change.Theme 3: The content of the duality perspective is affected by the existence and purpose off being inspired by different theoretical approaches.Theme 4: The duality perspective affects the idea and understanding of the form and expression/process of management accounting.Theme 5: Different duality perspectives have the ability to lead science against increased pluralism and/or synthesisIn order to increase understanding for and comparability between scientific contributions through a duality perspective there is to some extent a need for more and better definitions and a more problematizing when combining theoretical approaches.

Most of my 16 students show a negative attitude towards mathematics and have difficulty understanding why they need mathematics to work as cooks. Their lack of knowledge has a negative effect on their work in the kitchen because they cannot master relatively simple mathematical solutions. The purpose of this study is to examine if an integrated working method of the subjects mathematics and cooking can change students? attitude towards mathematics and increase their understanding of the value of it in restaurant work. An integrated working method means to integrate the core subjects with programme specific subjects and that teaching is directed towards the main features of the vocational programme in order to create a holistic view.A theory of action research has been applied in this study, aiming to change something perceived as problematic through combining theory and practice in the cooking subject.

The purpose of this study is, on the basis of institutional theory, to contribute with moreunderstanding about resistance to management accounting change and also to survey reasonsfor the resistance and how to cope with the resistance.The study is a qualitative case study and semi-structured interviews have been used tocomplement the study?s theoretical area, consisting of scientific articles.The conclusion from the study is that resistance to management accounting change can beunderstood and explained by the institutions of each organisation and its underlying structures. Afurther conclusion is, with the structures in mind there are many reasons for resistance and alsomany ways to cope with the resistance. A model has been produced in purpose to createunderstanding and to survey the resistance to management accounting change..

AbstractThe purpose of this article was to examine how students learn French by integrating a multimode way of learning through literature, music, poetry, painting, reading, writing and IT in the classroom, in order to create understanding and motivation regarding the subject, but also a sense of cooperation and sensibility toward each one of the students Individual work. In the study of Victor Hugo?s novel Les Misérables as a tool for learning and deepen understanding about human values, the focus was laid on essentials questions such as the question of good and evil which is the major theme presented in the novel. The results showed that the students developed a vast interest in literature and human condition and made progress in French in both oral and written work but also acquired more knowledge about the French history..