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..

AbstractAt the UN Conference on Environment and Development in 1992 the nations stated that traditional environmental policies were not sufficient to handle the multidimensional challenges posed by sustainable development. Governments needed to broaden their political decision making procedures in order to coordinate and integrate environmental, social and economic policies. Therefore a new tool was introduced in Agenda 21, National Strategies for Sustainable Development (NSDS). The aim of an NSDS would be to bring together actors from all parts of society to jointly reach a consensus on how to work towards the vision of a sustainable society. An NSDS would be seen as a strategic tool to help focus national policies for SD.

Syftet med denna litteraturstudie var att beskriva de icke-farmakologiska åtgärder som kan göra att incidensen av postoperativt illamående och kräkningar minskar. Studien baseras på tio vetenskapliga artiklar som har noggrant valts ut och kvalitetsgranskats. Resultaten visar att de icke-farmakologiska åtgärder som sjuksköterskan kan utföra och som visar sig hjälpa mot postoperativt illamående och/eller kräkningar är baserade på den österländska läran om människan. Med stimuleringar av vissa bestämda punkter på kroppen kan incidensen av postoperativt illamående och kräkningar minskas. Det finns flera sätt på vilka de stimuleringarna kan göras, samt olika punkter som kan stimuleras.

This thesis examines the implications of a shorter  intensive action research  project on  the formative assessments  key  strategies  four  and  five  that  are  activating  learners  as  learning  resources  for  one another and activating learners as owners of their own learning.  The research questions were ?How do the pupils experience the formative approach?? ?What didactic consequences does the formative approach  mean  for  the  role  of  the  teacher??  and  ?How  does  the  formative  approach  affects  the pupils?  results  on a  short term??. The results were that the  majority of the pupils liked the approach and that they felt like their efficiency increased. The didactic consequences were that the teacher had to spend more time on evaluation but had more time during the lesson to listen to and discuss with the pupils. The pupils? results were not changed in comparison with the control group..

The Swedish agricultural sector is currently experiencing substantial structural changes, where the number of agricultural enterprises continuously decreases and the average farm size increases. In order to maintain competitiveness, it is important to be aware and adapt to changes concerning the surroundings of the company (Johnson et al., 2011). Agricultural commodity prices sharply fluctuate on the global market in recent years, affecting the profitability of farmers. High volatility market requires tools to reduce price variations and increases the need of decision-making (Bouder & Beth, 2003). Farm-based grain handling facilities increases the sale options regarding agricultural commodities; a flexible strategy to get additional compensation for the storing the grain produced on the farm (Edling, 2002; Edwards, 2013).

The aim of this study is to explore the effects of probation officers and their work. The following questions have been asked to come to a conclusion: How do probation officers view their work and the purpose of it? What are the effects of probation officers work? The approach of the study is of a qualitative nature and has been conducted by interviewing three officers of the correctional service system, three probation officers and two ex-criminals that have been on probation. The selection is based on a snowball type selection. To analyse the results of the study we have applied previous research and phenomenological theory to examine the experience of correctional service officers, probation officers and ex criminals.

The prevention of age discrimination in Sweden did not have any solvent grounds until directive 2000/78/EG was implemented into Swedish law. Today age discrimination has been banned for just over two years. This ground of discrimination has, compared to other existing grounds of discrimination in Swedish law, a lot more opportunities to make exceptions from. Given the fact that the exemption rules are vague, it is difficult to determine whether the protection against age discrimination is in fact a protection at all. The purpose of this essay is to describe what the law regarding age discrimination means.

In his master thesis, Johan Jutterström pursues an anti-aesthetic and ethic artistic process. He?s using mainly three different strategies; reasoning through text, composing for ensemble, and solo improvising on the saxophone. Through composing the piece for 12 musicians Trästolen, Jutterström tries to erase himself and his taste from the music. In that endeavor he looks to physics as a catalyst.

The purpose of my essay is on one hand to research and evaluate the measures that one intermediate school in Sweden, uses in order to prevent bullying and stop it in the event that one pupil happens to get bullied or harassed. In other words, I would like to show how that school is capable of creating a safe environment. Qualitative research is used to obtain these findings.On the other hand, I also wish to examine what pupils at the school think about these measures and how they perceive the attitudes of the school?s teachers and management regarding the prevention of bullying. In order to acquire this information quantitative research is used.The conclusions that I draw after conducting my research are as follows:1- Regarding the ?Anti ? bullying Performance Plan?, my essay shows that school teachers and management actively work in order to maintain a safe environment and as a result bullying is successfully prevented the school.

Det äldrepedagogiska arbetet kan se olika ut, beroende på var äldrepedagogen arbetar någonstans och vad äldrepedagogen har för resurser. Genom att studera det äldrepedagogiska arbetet vill vi ta reda på hur det kan se ut i kommunerna. För att få grepp om äldrepedagogiken och det äldrepedagogiska förhållningssättet har vi intervjuat chefer som har äldrepedagoger anställda i sin verksamhet. Vi vill ta reda på vad de chefer som har anställt äldrepedagoger har för tankar om äldrepedagogik och äldrepedagoger både innan och efter att de anställt äldrepedagoger. Vi har också intervjuat personer som arbetar som äldrepedagoger och undersköterskor för att se skillnader i synsätt.

During 2010, 1446 people committed suicide in Sweden. Research shows that groups that are less favored in society have an increased risk of suicide. Social services often encounter groups of people that have a high risk of suicide, for instance welfare recipients or substance abusers. The purpose of this study was to shed light on how social workers talk about suicide and how this might affect interactions with suicidal clients. The study is based on qualitative interviews with five social workers in Stockholm.

Previous studies of stress and coping regarding urban bus drivers describe an unhealthy occupation in areas of psychological and physiological factors. In the present study a social constructionist approach was used to investigate Swedish urban bus drivers' constructs of stress and coping regarding passengers. Semi-structered interviews were performed with ten bus drivers, nine males and one female. The data was transcribed verbatim and analysed with the program QSR NUD*IST.Three main themes where found; passanger related context, coping strategies and promoting circumstances. The bus drivers' constructs describe passanger relations as part of a stressful work environment where successful coping is problematic..

Duchenne Muscular Dystrophy (DMD) is a hereditary X-linked fatal disease that affects 1 in 3500 male births. It is the most common kind of muscular dystrophy in children and leads to death in the late teens or early 20s for many patients. The mdx mouse is a model of DMD that can be used to investigate experimental therapies. Overexpression of a glycosyltransferase, CT GalNAc, in mdx mice has been demonstrated to prevent the development of muscular dystrophy. Overexpression of another glycosyltransferase, LARGE, is currently being investigated as a treatment for another group of muscular dystrophies, the dystroglycanopathies. In this study, we overexpressed LARGE in mdx mice in order to investigate its effect on the development of muscular dystrophy.

The workplace is for many associated with joy and commitment, for others it is associated with fatigue, inadequacy and cynicism that is explained as the three dimensions of burnout. A general view of burnout is that it is an individual problem that many companies ignore, because a preventive task does not generate immediate profits. This has been a growing problem for years. Burnout costs not only money but also time and knowledge. Unfortunately, the popular belief is that "If it ain?t broke, don?t fix it." Organizations that think this way are sacrificing future benefits for short-term gains.

Background: With the increased globalization food prices went down for a while, only to skyrocket to new levels. Prices of organic food, which already were more expensive than conventional, are now even more expensive. The current financial crisis results in reduced consumption which creates a threat to the smaller grocery stores. Globalization and the increased competition have had a negative impact on the environment but at the same time the desire to solve these issues has increased appreciably. The environmental aspect has been given higher priority by the individual, which led to a wider range of organic products and dramatically increased the number of stores selling organic products, leading to a greater competition among the stores selling organic food.  Problem definition: What factors are important for organic retail business long term survival?Purpose: Trough case studies analyze and evaluate the organic niche retail companies? strategies of marketing.Methods: This study is based on both qualitative and quantitative research methods.