In this paper the effect of capital structure on profitability has been investigated among Swedish companies. The essay intends to examine how the relationship between debt and profitability appear among Swedish companies and if the relationship differs between industries. The purpose is to find out how debt affects the profitability of Swedish companies.A quantitative approach has been applied. The selection was made among companies listed on Nasdaq OMX Stockholm, which resulted in a sample of 207 companies. Several regression analyzes has been formed, based on the independent variable debt-ratio and the dependent variables profit margin, pre-tax profit margin, operating margin, return on assets and return on equity.

No accidents or injuries should occur because of our public health care. It should be a place with high security and good quality in order to avoid this type of accidents. This is a tough situation when the public health care organization should have as good quality as possible despite savings. It is difficult for middle managers to improve patient safety in the absence of money.The purpose of this study is to explain the work with patient safety that middle manager perform during saving times. The perspective we will look into is how they work with patient safety as an ongoing change.

Researchers, planners, and government agencies agree that road safety for children must be a priority and in particular that children should have a safe and secure way to travel to and from school regardless of age or the distance travelled. In Sweden, child traffic safety is a key part of the country?s Nollvision, a long-term traffic policy goal of ?no deaths or serious injuries?. Unfortunately, many countries have recorded increases in child traffic accidents as the percentage of parents who drive their children to school and thus congestion around schools has increased. Common strategies include traffic safety education for children, the redesign and improvement of traffic infrastructure, bicycle training, and carpooling.This thesis assesses the traffic problem around Ludvigsberg School in the district Valbo in Gävle, Sweden.

There are certain organizations that manage to handle risk in such a successful way that they almost stay error-free, in spite of the fact that they daily face the risks of accidents. These organizations are usually given the name High Reliability Organizations (HRO). While the most common example is that of a nuclear plant the variety of what organizations can fit into the category is extensive.The purpose of this study is to describe safety culture and theories about HRO and how these can be found in practise within an organization.This qualitative research uses influences of ethnography in its method. The ethnographical approach was picked due to the field of the study and the cultural context in which it is set.The results of the study identify a number of elements sorted into four themes. These themes are deemed compatible or non-compatible with relevant existing theories.

The purpose of this paper has been to explore how Internet is perceived, with reference to youth, risk and responsibility, by a section of the population in North-West Skåne in Sweden. The questions central to our area of interest were:- Where does the responsibility for a safe Internet environment lie?- What measures are believed to be able to make Internet safer?- Are the opinions about safety on the Internet affected by an individual'sknowledge and experience of the Internet?- Is there an awareness of which institutions are involved in Internet safety?We compared the results of our survey with earlier surveys done by SAFT and Eurobarometern. Additionally we compared various categories such as gender and age to discover any patterns within the groups.There is a clear conflict in the answers given by the group we studied, between the desire to have access to all the information and experiences Internet has to offer and the desire to protect youth from inappropriate content and/or influences from unknown sources. While we did find concern regarding issues of safety we did not find any indication of "moral panic"..

During the past 20 years, the price of forest estates in Sweden has raised more than the price of timber. The purpose of this study is to investigate if it, despite this development, is possible to buy a forest estate based on economic grounds. Different forest parameters will also be studied to analyse their effect on the profitability. The study is done in cooperation with the company LRF Konsult. Purchase price of 34 forest estates near the coast of Norrbotten, Sweden, has been compared to yield valuation. For the valuation, guidelines from the Swedish author Lantmäteriet was used.

How capital structure influences corporate performance and value has been in the interest of researchers and scholars for more than half a century, but an answer is yet to be found. The main objective of the present paper is to contribute with data for this cause and hopefully help to clarify this mystery. The method that was used was by analyzing the impact of debt on profitability and market valuation through linear regression. The study examined 17 Swedish property companies listed on Nasdaq OMX Large Mid and Small Cap over a 6 year period (2007-2012). The authors found a slightly negative relationship between debt-to-equity and profitability measured by return on equity (ROE) as well as by return on assets (ROA).

Transportation represents 10-15 % of wood supply costs. It is therefore important to improve efficiency in the transport system to decrease these costs. The aim of this study is to map the timber vehicle routing processes used by a sample of timber hauling contractors and to identify possible links between the vehicle routing process and service and economic variables. The study was carried out at Södra Skog in autumn 2008. 15 timber hauling contractors were sampled and interviewed about their work with timber transports.

In recent years, customer profitability has become a focal point of academic discussions on business performance. However, researchers remain divided as to how evaluation of customers ought to be conducted, resulting in uncertainty of how accounting systems should be adapted to prevailing conditions. This paper aims to investigate the application of customer accounting techniques and the role they play in the organisational and commercial context in which they take place. In a case study of Billerud, a Swedish company providing materials and services for packaging solutions, the interplay between customer accounting techniques and customer relationship characteristics has been examined through the application of a theoretical framework developed by Lind and Strömsten. Particular emphasis has been put on deviations from the prescribed pattern of the framework.

This Projects goal was to develop a manual, which was to be used as help for a fishing company in the making of an SMS (Safety Management System). The manual was going to follow the guidelines presented by the IMO (International Maritime Organisation) and the Swedish Transport Agency. The projects client was a smaller fishing company that was about to build a fishing vessel.The work has been carried out as a project, it was finished within the schedule and the client was most satisfied with the result. The client has used the manual in the making of the Safety Booklet (SMS) and they are now certified according to the rules of the Swedish Transport Agency..

In Trollhättan municipality approximately 700 school bus stops are in service. To ensure high quality of the performance of school bus operations, with focus on traffic safety, it was decided to conduct a survey of bus stops including assessments of risks.This master thesis aims to identify the factors affecting road safety at bus stops and pedestrian connections, and to conduct an inventory and analysis of selected sites in Trollhättan municipality. The work also aims to show examples of how risk assessment should be performed in future studies. A risk analysis model provided by the Swedish Transport Administration is supplemented and used in a field study. The risk assessment is based on, inter alia, traffic flow, visibility distance, lighting, speed of traffic and the presence of bus shelter.

The aim for the project was to develop a risk analyse tool for measuring the fire safety level in Cultural Heritage buildings of Visby, Gotland. In 1995 Visby were taken into the Unesco:s World Heritage List with the explanation ?Visby is an outstanding example of a Northern European walled Hanseatic town which has in a unique way preserved its townscape and its extremely valuable buildings? One of the demands for the tool was that it should be easy to use and result into a ranking level in examined buildings. The user of the tool is recommended to be personnel in the fire department. To develop the tool a Multi Attribute Decision Making (MADM) method was used.

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).

Background: It is required that health care professionals continuously work with patient safety and quality improvements, and the skills of registered nurses are significant in this work. However, quality improvement also requires commitment and knowledge about how to improve health care and ensure patient safety. There is a lack of studies that highlights the importance of supportive functions for this work. Nurses in clinical settings can be utilized as facilitators that make things easier for other health care professionals who are engaged in quality improvement and patient safety. In order to gain understanding about the significance and needs of nurses with a role of facilitator, it is urgent to learn from their experiences of facilitating quality improvement in health care.Aim: The aim was to study nurses? experiences of facilitating quality improvement of nursing care, patient safety and multi-professional collaboration in health care.Method: Semi-structured qualitative interviews were performed with ten registered nurses who had experience of being in the role of facilitators.

Syftet med studien var att undersöka hur sköterskor som arbetar på en operationsavdelning där WHO´s Surgical Safety Checklist används, upplever kommunikation, samarbete och patientsäkerhet.Kort metodbeskrivning: Kvantitativ metod. Design: Deskriptiv, retrospektiv, icke-experimentell tvärsnittsstudie. Datainsamlingen genomfördes på en operationsavdelning som använt WHO´s Surgical Safety Checklist drygt ett år. Deltagarna fick anonymt besvara ett frågeformulär med strukturerade frågor, en översatt version av the Safety Attitudes Questionnaire (SAQ) anpassad till operationspersonal (OR). I studien undersöktes 3 av frågeformulärets 6 teman: säkerhetskultur, samarbetsklimat och stressidentifiering.