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..

Detta är ett examensarbete utfört på Institutionen för teknik och naturvetenskap (ITN) i Norrköping som är en del av Linköpings Universitet i samarbete med Peab som intressent.Historiskt sett har byggbranschens intresse för logistik varit svalt vilket har lett till att logistiken inom denna bransch har halkat efter i förhållande till övriga branscher. Syftet med detta examensarbete är att utifrån ett logistiskt synsätt tillhandahålla anpassningsförslag till SCOR-processerna ?Make? och ?Return? så att dessa stämmer bättre överens med byggbranschen i allmänhet samt finna förbättringsförslag kopplade till byggprocessen och returflöden av material hos Peab utifrån ett logistiskt hänsynstagande.För att kunna göra detta kommer examensarbetet avhandla hur byggbranschen passar in i SCOR-modellen i dagsläget med avseende på Make och Return. Därefter kommer exjobbet att komma med olika anpassningsförslag som framkommit längs med arbetets gång. Ett sådant förslag är att införa en nivå 4 i SCOR för Produce and Test (sM3.4) som ska gå in lite djupare i detalj på hur de olika byggnationsmomenten går till och vad som ingår i dessa.

Place as a concept, and memory as a phenomenon is researched through literature studies. The essay investigates how we think about place and how we experience and relate to it. Memory is discussed both as personal memory and collective memory. Place is a strong source of memory. When we return to a place, we recognize not only the place itself, but also the things we did there, the people we met and the thoughts passing through our mind when we last were there. Pieces of ourselves are stored in the memories awaken when we revisit a place.

In my paper I have examined the United Nations role in the democratization of Kosovo. In order to complete this purpose I have asked two questions? How has the UN contributed to the democratization of Kosovo that has taken place so far?? What advantages and/or disadvantages has the UN presence in Kosovo had from a democratic perspective?The method I have used in my paper is a qualitative one, and more specified a qualitative text analysis. This means that I have examined a rather small number of sources, but in return I have analyzed these sources very carefully. In addition to the choice of a qualitative method I have used Robert A.

In recent years it has become more and more evident that man has contributed to much of the climate changes that have taken place during the last century. A major challenge today is to reduce emissions and energy usage at the same time as the global population is growing. To contribute to a better environment, Stockholms Stad has set at target of becoming fossil fuel free by the year of 2050. The construction of new districts is done with this goal in mind; energy efficiency and renewable energy sources are examples of methods to achieve this.Solar energy is considered to be a sustainable energy source and the most common techniques to harvest solar energy in Sweden are solar cells and solar collectors which produce electricity and heat respectively. This report aims to investigate whether an investment in any of these systems would prove to be economically beneficial at Kvarnholmen, a district under construction in eastern Nacka, Stockholm.Since the finished blueprints only cover a small portion of Kvarnholmen, the report examines the possibilities for a house where construction has already begun, Nya Kvarnen.

Today bonuscards are used widely to encourage customers to return for more purchases. Many of those bonuscards are today made of paper which is negative for the environment and since they are not very valuable they are also easy to misplace. The mobile version of these cards most often needs an active download and/or other processes before use and are therefore not so easy to use spontaneous. This project aims to make it easier to handle these bonuscards with today?s smartphones and solve the given problems.

Detta är ett examensarbete utfört på Institutionen för teknik och naturvetenskap (ITN) i Norrköping som är en del av Linköpings Universitet i samarbete med Peab som intressent.Historiskt sett har byggbranschens intresse för logistik varit svalt vilket har lett till att logistiken inom denna bransch har halkat efter i förhållande till övriga branscher. Syftet med detta examensarbete är att utifrån ett logistiskt synsätt tillhandahålla anpassningsförslag till SCOR-processerna ?Make? och ?Return? så att dessa stämmer bättre överens med byggbranschen i allmänhet samt finna förbättringsförslag kopplade till byggprocessen och returflöden av material hos Peab utifrån ett logistiskt hänsynstagande.För att kunna göra detta kommer examensarbetet avhandla hur byggbranschen passar in i SCOR-modellen i dagsläget med avseende på Make och Return. Därefter kommer exjobbet att komma med olika anpassningsförslag som framkommit längs med arbetets gång. Ett sådant förslag är att införa en nivå 4 i SCOR för Produce and Test (sM3.4) som ska gå in lite djupare i detalj på hur de olika byggnationsmomenten går till och vad som ingår i dessa.

The purpose of this study is to examine the capital market reaction generated by layoff announcements. The study takes place in Sweden and tests 138 news concerning layoffs which are categorized according to a content analysis. They are divided as: positive or negative news. The layoffs are also divided into three subgroups with varying sizes: 0,98 percent or less, between 0,99 and 4,49 percent or 4,5 percent or larger. The study uses an event study method to measure the reaction of the capital market.

The beta value is frequently described in theory and is a well known factor to quantify the systematic risk in shares through the CAPM model. Initially, this study describes the advantages and difficulties with the estimating process and the problematic nature of the assumptions and descisons included in published beta values.An alternative method, Bottom-up beta, to estimate the beta value that probably has not been tested under Swedish circumstances is applied. The problems and decisions that have to be made to derive an alternative value are studied in detail through six separate steps. I have chosen nine companies at the Stockholm Stock Exchange where this method is used. The result showed that the systematic risk were higher at five shares and lower at four, compared to the published values.Finally there is a discussion about the practise, usefulness and opinions concerning how to estimate and interpret the beta value to determine the expected return..

The Rya power plant in Borås produces district heating, district cooling and electricity. The plant is owned by Borås Energi och Miljö AB and is run by Dalkia Facility Management AB.In order to get the best heat exchange from the district hot water a pair of twin pumps and a turbine circuit pump are used as return pumps. Turbine circuit pumps are used to increase the pressure through the heat exchangers at the power plant. The pumps are in use when the flow is over 2 000 m3 h-1 and during the summer when re-cooling is used to improve the effectivens of the heat boilers.Since the pumps, that are parallel connected, rotating at a fixed rate per minute, the pressure is regulated with regulating valves. This report shows that during the 4,300 hours that the pumps where in use, energy corresponding to 590 MWh was wasted.

This essay analyzes the scripts of the swedish plays Jösses flickor! Befrielsen är nära (Jeez girls! Liberation is at hand) from 1974 and Jösses flickor ? återkomsten (Jeez girls ? the return) from 2006. The analysis is done within the theoretical framework of political and feministic theatre. The essay also includes a discourse analysis of the reviews that were written about the plays and the debates that followed.The result shows that the feministic discourse has changed primarily in two ways. In the 1970's there was a large confidence in the collective, in the 2000's focus has shifted to the individual and tointersectional perspectives.

A majority of the payments that are carried out today are executed through the electronic payment systems. Payments that are executed through these systems are administrated by payment service providers, these providers are, in general, banks. In spite of the socio-economic importance of payments and payment intermediation, there is an uncertainty regarding the legal status of payments and payment intermediation. Some describe payment intermediation as transport of means of payments, while some describe it in terms of claims and intermediation of information. There is, in other words, a need for clarification.

This master thesis presents a Model for Evaluating and Managing Interruption Risks in connection with Business Continuity Planning (BCP), developed for Swedwood International. The model consists of a template with instructions. The model should be easily understood and useful for establishing a plan for BCP. This is achieved by including the contents and procedure of BCP and the main supplychain risks in the model. The purpose of a BCP plan is to describe how an enterprise will return to business as usual after an interruption, e.g.

Problem: The question is if investors falls into psychological decision traps when they are about to make an investments decision. Research in other areas suggests that this may be case. The reason is that they are not aware of that psychological decision traps exist. If so, it can lead to pernicious consequences for the return on the portfolios they manage. Purpose: To investigate if investors fall into four different psychological decisions traps: anchoring, confirming evidence, overconfidence and regression towards mean, at investments in IPOs Method: We have collected data through a form of experiment.

Runtom i världen finns det utarbetade metoder för att begränsa den ökande populationen av förvildade katter. Studier gjorda över så kallade TNR-projekt (Trap, Neuter, Return) har visat goda resultat på den långvariga effekten av minskad förökning, men också på en förbättrad välfärd för individerna. I USA finns det kliniker som arbetar mycket eller enbart med dessa patienter. Dessa blir finansierade genom statliga bidrag, privatpersoners donationer, samt fri-villig arbetskraft. Lämpliga anestesipreparat har utvärderats till just dessa patienter, och rikt-linjer för hantering av icke hanterbara individer finns dokumenterade i flera studier. I Sverige uppskattas antalet hemlösa katter till cirka 100 000, men problematiken kring dessa individer sköts i stort sett av privatpersoner och katthem.