Background: Today there are high claims on organizations to show a positive economic view. To satisfy the demands and expectations from interested parties it is very important to carefully plan the companies tied up capital and cash flows. Purpose: The purpose with the thesis is to describe what actions organizations take to resolve the conflict between showing a positive cash flow and the need to tie up capital.The purpose is also to explain the different factors that must be considered when making decisions regarding cash flow and capital tied up. Method: A qualitative study of the actions and factors wich must be considered when decisions in swedish construction companies are made regarding cash flow and capital tied up. Results: A model of the factors and actions that affect cash flow and capital tied up in projects.

Introduction: The auditor's going-concern warnings express the quality assurance of information and if these are wrongly based, the stakeholders become deluded. Previous research has shown that auditors do not have any major difficulties in identifying companies that are financially distressed to the extent that they risk receiving a going-concern warning. International studies on the determinants of going-concern warnings have instead focused primarily on the auditor's decision regarding companies that are already in bad shape financially. Auditor grounds for issuing a going concern warning may be linked to factors related to the client, the auditor, the audit firm, the relationship between the client and the auditor and the environment. Purpose: The purpose of this study is to find out what specific factors that affect the auditor issuing going concern warnings for financially distressed companies.

Suicide research has a long tradition within sociology. Parallel to the Durkheimian tradition, seeking the causes of suicide in societal factors, a more cultural understanding of suicide has been emphasized. Attitudes to suicide have been stressed as important for the understanding of suicide mortality levels in different societies. For Russia, where suicide mortality levels are among the highest in the world, an understanding of this kind might be of particular importance.Based on a survey study from Moscow 2004, attitudes to suicide were studied in relation to social, economic and demographic factors as well as to attitudes to other morally disputable behaviors. Suicide attitudes in different age and sex groups in the sample were further compared to suicide mortality levels in the corresponding groups in the population.

AbstractA useful tool for companies to use in their differentiation process is proposed to be employee branding. Employee branding is developed and put forth by the management with the main task to formulate the brands vision and values, and communicate them to the employees. To promote the employee engagement and their relationship with the company, corporate storytelling can be applied, with is an internal communication that strengthens the internal rumour and values that represent the brand. Since engagement and motivation is important factors when creating a strong employee brand, there is a need for further research on how corporate storytelling is used by companies to influence employee engagement and motivation, as corporate storytelling leads to deeper commitment among employees.PurposeThe purpose of this paper is to explore how companies use corporate storytelling to influence their employee branding.MethodologyThe authors conducted a qualitative case study on how the retail organization Boomerang. The empirical material was collected thru semi-structured interviews with Boomerangs management and employees.ConclusionThe conclusion shows that the employees prefers when corporate storytelling and various communication is put in context, this because it?s easier for the employees to understand.

Barns övervikt och fetma är ett allvarligt och stort folkhälsoproblem i vårt samhälle idag. Om övervikt etableras under barndomen är risken stor att fetma utvecklas senare i livet, vilket kan medföra risk för följdsjukdomar och psykiskt lidande. Det är viktigt att i tidigt skede upptäcka barn och dess familjer med risk för övervikt och där har BVC-sjuksköterskan en central roll.Enligt tidigare studier har det framkommit att BVC-sjuksköterskor upplever det svårt och känsligt att prata om kost och kostvanor och risk för övervikt med föräldrar. Många har upplevt negativa reaktioner i dialogen med familjerna, vilket medfört att det hälsofrämjande arbetet inte fortskridit och med relevanta åtgärder mot barns risk för övervikt inte har satts in. Därför är det av intresse att undersöka om BVC- sjuksköterskans uppfattningar om ett arbetsredskap i form av ett frågeformulär riktat till föräldrar skulle förbättra det hälsofrämjande arbetet mot barns risk för övervikt.Studiens design var kvantitativ och data samlades in med hjälp av en enkät som bestod av 18 frågor i tre teman samt tre öppna frågor.

A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.

This literature review summarizes available data on infection with the parasitic roundworm, Ascaridia galli, as a cause of disease in poultry, including the consequences of a conversion to alternative production systems. Ascaridia galli has a direct life cycle with resistant eggs that survive and are easily spread in the environment, especially in systems with bedding materials where the faecal contact is high. The infection is usually subclinical but depending on the infection dose, the symptoms range from weight loss and diarrhea to mortality. Factors such as the feed composition and genetic variation among different hybrids clearly affect the establishment rate of the infection. Ascaridia galli will probably become an increasing problem, with a shift from the traditional battery cages to alternative systems where the risk of re-infection is high.

This thesis is a survey and also an investigation of the different factors that affects the cracking that occurs in the inserts at AB Sandvik Coromants production in Gimo. The work that has been done has focused on two main factors, namely, powder characteristics and pressing parameters.AB Sandvik Coromant produces tools and tooling systems for metal cutting. They have some problems in their production of inserts. The problem is that cracks sometimes occur in the body of the insert, after it´s pressed. In order to investigate this, a preliminary study was made in which production principles were studied.

The purpose of this randomized controlled study was to investigate the effect of internet- administered guided self-help for women suffering from psychological problems following traumatic childbirth. The eight-week treatment program consisted of written chapters based on cognitive behavioral therapy. 56 participants were randomly assigned to a treatment group (n = 28) or a waiting list group (n = 28).The results showed that post-traumatic symptoms decreased as a result of the treatment, with large within-group effects measured by both the Traumatic Event Scale (TES) (d = 1.33) and the Impact of Event Scale-Revised (IES-R) (d = 1.3). The difference between the groups was only significant when measured by the IES-R in which case the between-group effect was large (d = 0.97). The proportion of the participants who showed clinically significant improvement was considerably greater in the treatment group than in the waiting list group.

A storm in January 2005 felled 75 millions cubic metres of forest in South Sweden. Previous studies of wind damage in thinned stands indicated the importance of early thinnings. The risks of wind throw increased by increasing age and height of the stands. Previous studies also indicated increasing risk of wind throw along the strip roads. The aim of the present study was to investigate wind damage in Norway spruce stands in South Sweden in relation to time of the first thinning and different pattern of strip roads (width, length and direction).

AimThe aim of this interview study was to examine how PE teachers related to factors (ramfaktorer) affecting the implementation of outdoor recreation in school.MethodWe conducted a qualitative interview study with six PE teachers in the Stockholm area. These were selected after all the PE teachers in Stockholm were contacted via e-mail. In the e-mail they declared the number of outdoordays (friluftsdagar) conducted at their school, for grades four, five and six. The selection was carried out in that we chose the PE teachers who declared the most and least number of outdoor days. After the transcription of the interviews we divided the teachers in to two groups, based on the width of outdoor activities in their teaching.

Traffic accidents where wild animals are involved represents between 60 and 80 percent of all reported accidents, depending on location in Sweden. In a country like Sweden, with a lot of forest, there is always risk of a collision with a wild animal. Imagine if you, as a road user, had the possibility to receive warnings when the risk of an accident according to statistics is extra high.Wildlife Detection Network is a wildlife warning system with an information service, which makes the whole concept unique. When an animal is approaching the road, it is registered by sensors, and warning lights along the road are lit to inform drivers of the potential danger. In conclusion, this is a direct warning to all drivers on the road where the system is placed.When an animal is registered by the sensors, information containing time, date, weather circumstances and coordinates are sent to a database.

I media debatteras flitigt olika aspekter på hur riskkapitalbolag agerar vid investeringar. Bland annat att riskkapitalbolagen kräver hög avkastning vilket de försvarar med att de tar så oerhört stora risker när de går in i nya bolag.I uppsatsen har två investment managers på två olika venture capitalbolag på den svenska marknaden intervjuats. I vår undersökning har vi sökt svar på frågor kring risk, riskhantering och involvering. Vi har angripit vår problemformulering utifrån ett teoretiskt och ett empiriskt perspektiv. Vi har kommit fram till att venture capitalbolag tar en stor risk vid investeringstillfället och enda sättet att minimera denna risk är att involvera sig i portföljbolaget.

Health is a complex concept and therefore difficult to define. The concept today playsan important role in society as well as in school, due to the inactivity of today?s youth. Thelatest curriculum for the compulsory school, Lpo 94, has increased the focus on the concept ofhealth, as a part of the physical education, but how the teacher chooses to construct theeducation is still up to each individual, which leads to a vast room for personal interpretation.This is the starting-point of our qualitative, ethnographical, study, that has resulted inthis composition. By passively participating during four lessons as well as interviewing twoteachers in physical education we have been able to analyse how the education regarding theconcept of health was constructed.

This bachelor thesis addresses the problem of appeals against house building in Gothenburg. The thesis investigates whether there is a statistically significant relationship between demographic factors and the occurrence of approved, appealed and revoked permits for new construction of residential buildings in the ten districts of Gothenburg. This is done with a correlation analysis. The report also investigates whether there is a statistically significant regression in the same demographic factors and how these individually affect the average processing time for appeals in the districts. This study is done with a multiple regression analysis.