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 guest harbor on Utö, Utö Gästhamn, is currently using electricity for heating all of the water used in the showers and taps. Because of the large amount of visitors, especially during the summer months, the hot water usage gets very high and that is also the case for the electrical bills. During the year of 2011 the cost of electricity for Utö Gästhamn reached a total of 257 500 kr. Out of these 257 500 kr approximately 142 000 kr, 55 % of the total cost, were because of the water heating.The report is the result of a cooperation with Skärgårdsstiftelsen, the Green Islands-project and Utö Gästhamn where the mutual goal is to dimension a solar energy system, to promote the sustainable development.Initially the different techniques for the solar energy system are researched. The techniques are plane solar collectors, evacuated tube collectors, pool collectors and photovoltaic cells.

A third party access to district heating networks has been proposed in Sweden, to increase the competition on the district heating market. Such third party access could create opportunities for the agricultural sector as an energy producer. This study describes the technical, economical and environmental prerequisites for a farmer cluster to build and run a heating plant, fueled with local wood fuel. The heating plant in the described scenario is 8 MW and will supply a village of 1000 houses, and is fueled with wood chips exclusively. Supplying a heating plant with fuel puts high demands on the logistics, since there need to be a continuous flow of fuel. In the scenario, wood residues from felling and thinning is stored in stacks in the forest, and a few times a year chipped and transported to a storage area at the heating plant. In the study, an estimation of the profitability has been made by estimating the cost of the investment, personnel, operating and maintenance costs and costs for the fuel and ash handling.

In 2010, Airwatergreen AB started testing their new technology, the Airwaterwell, an atmospherical water generator of their own design that is running on solar heat, with a production capacity of three litres of water per day and m2. The purpose was to focus on foreign aid organizations as main purchasers for project investments towards rural communities in developing countries that suffer from lack of, or compromised quality of drinking water. In order to further understand if this technology would bring a positive impact in the developing countries, the company contacted the Swedish University of Agriculture for a socio-economic study of the Airwaterwells? potential. The authors elected Cost benefit analysis as the appropriate method for conducting the study and India became the study region because of its many problems with water related issues such as diseases as well as insufficient water supply for households. The regions that this study is based on are Gujarat, Haryana and Uttar Pradesh given their differences in income, health situation and poverty rate.

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.

This thesis work includes studies and simulation how magnetization of the translator in a linear generator for wave power can be automated. The translator is the moving component in the generator that is "dressed" with permanent magnets. The translator is magnetized with rectangle-shaped permanent magnets that are today's strongest permanent magnet type of neodymium-iron-boron (NdFeB).Eight equivalent metal sheets are mounted around the translator. The plates have milled tracks where 106 permanent magnets per sheet are mounted. Today the assembling of the magnets is done by hand, which is a very tedious and time-consuming work.  This project presents investigations about the automation of the translator magnetization theoretically and simulation results are preformed in ABB's robot simulation software RobotStudio. Even robot-held tool was designed that enables the robot to be able to magnetize the translator in a simple manner.  The investment cost is roughly 1.5 million SEK. With an economic life-time of five years, the investment costs are estimated to 24000 SEK / month.  According to the calculations, this project is very motivated to implement, as it provides savings up to 17 000 SEK per translator which is 10.2 million SEK assuming that the robot cell is operating at full speed the whole year.According to this thesis work the result is a 4x9 meter cell with two industrial robots of the type ABB IRB6650S.The cycle time to magnetize one translator was calculated to about 10 hours.This prototype of project can possibly be implemented in a full-scale production line and performed according to the calculations and simulations presented in the report. Further work is suggested to improve the tool.Lyssna .

The purpose of this paper is to test a procedure that would be useful for a certain, more final purpose. Assume that you want to know if the differences in the result of a certain effort in health care have any connection with differences between the life situations of the patients. This would be easier to investigate if the life situations of the patients had connection to the easily available variable Health Care Cost (in Swedish VK). In that case the searching for connections between VK of patient groups and the result of health care efforts would be sufficient to gain knowledge of possible connection between health care efforts and life situations. Thus that is the final purpose.

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.

This essay examines the processes of interpretations of hadith within a group of muslim women in Stockholm, Sweden. The readings and interpretation of hadith took place in a smaller mosque. The practices of interpretation was studied by the authour through observations and further discussed with informants in interviews. Meaningmaking processes which connected the hadith readings with the everyday life of the group participants; related to questions of moral and etics, relations between men and women and other specific issues, has been highlightened through the observations. The material from observations and interviews has been examined hermeneutically through a narrative model of analysis, revealing structures of interpretation which includes local perspectives as well as connections to a global islamic discourse.