The work of the board in owner-managed firms often differ compared to the work of the board in large listed companies. Since the owners are working in different roles, the board in owner-managed firms might discuss topics outside the typical boards agenda, such as questions relating to ownership structure and operational matters. This thesis examines what external board members can contribute with in owner-managed firms, and which the most frequent difficulties are for the owners when deciding to recruit external board members. Through qualitative interviews, three owner-managed firms have been studied, which together with two expert interviews and five seminars, creates the empirics. In the analysis, the empirics are compared to what the earlier theory states.

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.

The aim of the study was to explore how persons with aphasiaexperience literacy and reading and writing. Seven persons with mild-moderateaphasia were interviewed. The interviews were recorded, transcribed andanalysed using qualitative content analysis. The analysis resulted in three mainthemes; A changed reading, A changed writing and How to adjust andaccommodate to new conditions. The most apparent aspect was that theinformants experienced that literacy had changed, regarding what and how theyread/write.

Background: Quality of life is a concept of individual meaning which is perceived differently depending on the person experiencing it. To have a chronic disease in the lung, such as asthma, has an effect on the quality of life. Asthma affects people of all ages. It is a disease that causes a constriction in the patients? airways which leads to a feeling of suffocation which in turn produces a feeling of anxiety.Aim: The purpose is to illuminate which factors affect the quality of life in adult patients with asthma.Method: This is a literary review based on ten articles, both quantitative and qualitative, from four different continents.

On today?s competitive market, it is difficult to achieve profitability trough high prices on manufactured products. Profitability must be obtained through low manufacturing costs, high quality and short lead times. One of the companies on the market is Sandvik Coromant, manufacturer of tools and chips for metal cutting. This master thesis investigates the methods of manufacturing for boring bars at the manufacturing unit GVH4 at Sandvik Coromant in Gimo, Sweden.

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.

In the late 20th century the Soviet Union collapsed and the eastern European countries were freed from the communist Russian oppression. However, during the Soviet period Marxism was a recurring life stance in the Swedish textbooks for religious education in the gymnasieskola. Today the Soviet Union has collapsed, but the Marxist philosophy has had a huge effect on both single individuals and the modern society as a whole. Nonetheless, the Marxist life stance is nowadays often being replaced by other non- religious life stances in the textbooks of religious education.Therefore, this analysis is a hermeneutic study of the presentation of the Marxist life stance in textbooks for Swedish religious education. The purpose of the paper is to investigate how these textbooks portray the Marxist life stance, and to prove that the societal context and the individual author have an immense effect in the portrayal of both religions and life stances in religious education.

This study aims to scrutinize the four major banks in Sweden on how their profit havedeveloped over a time span of 15 years, whether stricter regulations have had anyimpact on financial key ratios and if there is any correlation between the banksprofitability and their risk taking. The period covered is the years 2000-2014. Thefigures are annually and the four major banks are; Handelsbanken, Nordea,Skandiviska Enskilda Banken (SEB) and Swedbank.The findings are that financial key ratios that include net income are pro-cycle whereSwedbank has the biggest volatility over the period and that the three other banks areless, but clear pro-cycle. There are also indications that stricter rules have madeimpact on the volatility of the profitability even though the period covered is notenough to ensure this claim. Nordea has had the lowest and most stable capital ratiothroughout the period and the other three banks lowered their debt-to-equity ratiosignificantly after the financial crisis in 2008.

The progress of chronic disorders such as heart failure and chronic obstructive pulmonary disease affects various aspects of life. They have an deep impact on patients´experience of health and wellbeing and their functional qualities and quality of life. Several studies have in an extensive way described heart failure and chronic obstructive pulmonary disease in its own domain but few qualitative studies consider coexistence of the disorders from a caring science perspective. The aim was to describe the meaning of living with heart failure and chronic obstructive pulmonary disease from a lifeworld perspective. With a phenomenological and reflecting lifeworld approach it´s possible to describe eight patients daily experiences of living with severe and chronic disorders from their own narratives.

Volvo Construction Equipment is one of the worlds largest manufacturer of heavymachinery. In Braås, Sweden, they develop and manufacture articulated haulers inseveral sizes. The biggest, the A40, is capable of loading almost 40 metric tonnes.These haulers have a bogie to distribute the forces of the load evenly onto the two axlesand there wheels. The bogie is constructed using a rigid balance beam on each side ofthe frame connecting the axles or an independent solution using hydropneumatics.An analysis has been made in order to establish the forces created during corneringand through the theory, an estimation of the extensive tyre wear and extra fuelconsumption has been made. All due to the effects of the tyres not being inline with thecornering radius.

Fibromyalgia is a chronic pain disorder. It affects muscles and connective tissue. It's a very complex disorder that has no adequate treatment or cure. The research has progressed but there are still some questions to be answered. Quality of life for these patients is decreased and leads to suffering.

The report aims to describe the austenitic stainless steel Sanicro 25 from a thermomechanical point of view. The thermal and mechanical properties of the material make it suitable for use in coal ? and thermal power plants. By the use of Sanicro 25 it would be possible to bring the efficiency of these plants up while bringing the carbon emissions down.A material model is created from material testing and validated through simulation in the finite element software Abaqus. The model that has been derived describes the material behavior during loading and stress relaxation for the first cycle in a thermomechanical fatigue test well.

This is a qualitative study aiming to examine peoples? experiences when retiring. In that purpose a criteria based sample has been used, participants have been asked in that they fulfilled the criteria?s to be a retiree within the age of 65 to 71 years of age. The reason of the age criteria was that the experiences should not be so far away in time.

The question of euthanasia has kept pre-occupying and agitating the minds of thinkers, sweeping the globe, pummelling pedagogy, assailing assumptions, and bludgeoning biases. Both the moralist, ethicist, theologian, psychologist, educationist, anthropologist, politician, physician, patient as well as the common man in the street are interested in it. This pervading interest simply arises out of the fact that euthanasia involves the question of life, and life is something that is a common denominator to all men.The controversy hinges on the fact that, there are divergent views on the moral question of euthanasia. While some would unflinchingly opt for euthanasia others would prefer to oppose it to the best of their strength, yet others will remain agnostic about it. But the issue here remains: is euthanasia in any way morally justified? Has human life an intrinsic value? Or is human life valuable only when it is healthy? Are we the ones who decide when to die? Has the physician any right to either assist or terminate the life of the patient simply on account of suffering? Has the patient any right to end his/her life? Are there some conditions in which euthanasia could be allowed? Is suffering meaningless?The topic of my project is: THE MORALITY OF EUTHANASIA IN THE LIGHT OF THE CATHOLIC CHURCH?S TEACHING.

The two most controversial ends of life decisions are those in which physicians help patients take their lives and when the physician deliberately and directly intervenes to end the patients? life upon his request. These are often referred to as voluntary euthanasia and physician assisted suicide. Voluntary euthanasia and physician assisted suicide have continued to be controversial public issues. This controversy has agitated the minds of great thinkers including ethicians, physicians, psychologists, moralists, philosophers even the patient himself.