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..

During the winter 2011 Isaksson and Andersson did a time budget study on Nordens Ark?s Przewalskis horses during daytime when there were visitors and caretakers in the park. This time budget study was made during daytime and when there were no visitors or caretakers in the park. The horses where observed in the morning (5.30-6.30 am) and in the evening (5.45-6.45 pm) during four days. In addition to a time budget, the horses? positions in the enclosure were registered.

The essay deals with gender aspects on climate change adaption. The aspects consist of the fact that women in Sweden drive cars less than men, and that women in the developing world are more affected by natural disasters arising from global warming. This study was carried out in the municipality of Huddinge, a suburb to Stockholm, by interviewing one Agenda 21 coordinator, one planner and one student in genderstudies. I also attended a meeting in the Committee for built environment in the Huddinge Municipality, to ask the politicians questions and observe gender structures during the meeting. The results also consist of a search for gender-related words in the documents used in the essay.The results are analysed using ecofeminsim, a theory that connects woman subordination and environmental destruction.

The linear televison have dominated the supply of moving pictures, but this is about to change with the possibility to consume it via the Internet.I n this thesis we have studied how the two Swedish tv-network companies, SVT and TV4 are working with their web TV and if their online services have affected the linear TV. To limit the size of the study we chose two network companies that provide the most popular tv channels and web services in Sweden. To gather data from these two companies we conducted qualitative interviews with people at the networks. We came to the conclusion that SVT and TV4 doesn't find that their web TV services (called SVT Play and TV4 Play) are competing with the linear TV. They rather regard them as assets to broaden their services.

My main question in this essay has been: why does the preschool advocate being outdoors? How should we respond to parents who have a different view on this? Children's right to participation and influence is also a question that I raise. How should we preschool teachers do when we stand between the child's desire to be out and the parents wish that their child should be indoors? By reading what is written in the preschool curriculum on children's influence, I have come to the conclusion that we preschool teachers must listen to what the children express that they wish to do, otherwise we go against our policy documents.My dilemma is about how to respond to parents who have a different opinion on being outdoors than we have. Many parents express an aversionagainst their children having to be outdoors.

The purpose of this master thesis was to study the librarians?assignment at the public accesses computers, especially howthe librarians perceive what their task is and what their taskshould be.In order to answer these questions a series of ten qualitativeinterviews ?inspired by the phenomenographic approach ?was conducted with librarians who were employed at smallpublic libraries in municipalities with 5 000 - 25 000residents in Sweden.The conclusions in the master thesis were that librarianshave both similarities and differences in how they perceivetheir tasks at the public computers. The most essential taskwas helping the user with information seeking. Thelibrarians also perceived that it should be included in theirduties to help users with the technical/practical issues at thepublic computers. Competence, time and assets were finallythree outlying factors which affected in what extent thelibrarians were able to help the users..

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.

According to the Board of Forestry, in Västerbotten, many natural regenerations of Scots pine (Pinus sylvestris) carried out on privately owned forest in the middle of 1990 in Västerbotten have rendered a bad regeneration outcome and will provide a low future forest production. The Board of Forestry believes that the negative result can be explained by the fact that the regeneration has been carried out in wrong locations and that scarification failed to work as planned. In order for an accepted rate of regeneration the guidelines of the Forrest Act require, not less than 10 years after final cutting at natural regeneration, that there should be at least 1300 (site indices 16 m) - 1700 (site indices 20 m) main crop stems per hectare. Main crop stems are defined as stems according to the place of growth and appropriate tree type, in addition with regard to quality, stage of development and damage risk have a prospect of succeeding. In addition main crop stems should be separated by surface so that the proportion sample plots with 3 meters radius, and lack main crop stems, are not more than 10 % of site indices 14 meters or higher.

This paper investigates the determinants of corporate cash holdings for a broad sample of Swedish non-financial firms in the 1999 - 2009 period. Using a fixed effect regression model, we find that firms with riskier cash flow hold relatively high ratios of cash to total assets. This is in line with both the precautionary motive and agency motive for cash holdings. Net working capital is found to be negatively related to corporate cash holdings. A result commonly interpreted as support for a negative substitution effect between net working capital and cash.

The Swedish FSC standard (Forest Stewardship Council) is a level standard used to certify forestry. All the major Swedish forest companies are using the FSC standard, and approximately 50% of the Swedish forests are FSC certified today. In the essay six items within the chapter on environmental issues and biodiversity are examined: the proportion of protected forest, the proportion of annually burnt clear-cut stands, the number of trees with large diameter, the amount of dead wood, the proportion of deciduous trees within a stand and the proportion of deciduous-dominated stands. The FSC standard states a level for all items, and the purpose of the essay is to analyse whether these levels are supported by research within the field of conservation biology. The validity of the levels of the six items is them discussed to evaluate whether changes are required to the next revision of the FSC standard.

During the Swedish banking crisis in the early 1990?s, the government paid out 65 billion Swedish kronor to save Swedish banks from bankruptcy. In the process, two banks left the private sector to be taken over by the state. This thesis builds on a study from 1998 in seeking to quantify the financial end result for the Swedish government from the subsidies. Taking a cash flow approach and accounting for the time difference, it starts with the money paid out during the years of crisis and subtracts the money that has since been returned to the government by successful management of the relinquished assets.

We investigate if the size of goodwill compared to total assets has any effect on the shareholders return on companies listed on the Swedish Stock market. We put up two different hypotheses with a foundation from previous research and later dismiss one of them. Our evidence does not show any indicators that the size of goodwill have an effect on the shareholders return, which brings us to believe that there, from a share holders point of view, isn?t any need for concern regarding the standards about accounting for goodwill as stated by IFRS. .

The aims of the silvicultural method natural regeneration of spruce (Picea abies L. Karst) in birch (Betula pendula and pubescens) shelterwoods are to establish a new stand of tree seedl-ings and to protect those from high groundwater levels, frost damages and grass competition during its first life years. The aim of this work has been to (i) describe how shelterwood and stand characteristics influ-ence the results from using natural regeneration of spruce protected by a shelterwood of birch, and to (ii) compare those regeneration results with planting of spruce after soil scarification in clear-cut areas. Totally 17 harvesting sites have been inventoried and 15 of those included natural regenera-tion in birch shelterwoods, and two were subjects to soil scarification and planting of spruce. The sites represented 7-10 year old final cuts and are located in the coastal (eastern) region of the province of Norrbotten in Sweden. In all areas shelterwood and stand characteristics, as well as the number of main crop seedlings and the height of the highest main crop spruce seedling, were estimated and registered in all areas.

AbstractA prerequisite to be able to use semi-natural pastures in an optimal way is knowledge about their conditions and properties. One thing to consider is the amount of herbage mass that can be produced during one season on different types of semi-natural pastures. That knowledge makes it easier to choose which type of animals and how many you are able to have in each paddock to maintain a high biodiversity and achieve the desired production of the animals at the same time.This study was performed in nine different semi-natural pastures around Uppsala. The paddocks were already mapped with regard to different vegetation types. Exclosure cages were placed on previously fertilized, mesic, dry, shaded and wet vegetation.

The fitting room is an important part of a clothing store, it's often where the customer decides if they want to buy the garment or not. Therefore it is important that the customer can feel safe and comfortable when they are trying the clothing. A typical fitting room in Sweden today has only one bright spotlight that emits light either towards the face or from the ceiling above. This study explores possible lighting solutions that take into account the customer's experience in the fitting room.The study aim to increase understanding of the importance of a good light in fitting rooms, so that customers gets a nice experience and that clothes, body shape and facial features are shown in a natural way. The issue therefore included how lighting can affect the customer's perception of the clothing and how the perception of body shape, facial features and the clothes change in different lighting solutions.To answer these questions, observations were made in various clothing stores, followed by an experimental study divided into two parts.