Practitioners of financial statement analysis are dependent on key ratios in a multiple number of situations, one in particular being equity valuation. A lack of historical benchmarks, and knowledge regarding the time series behaviour of such ratios, has been identified regarding Swedish companies. Therefore, this study sets out to provide such data and knowledge. Companies listed on the Stockholm Stock Exchange are examined over the period 1979-2009 where the sample is divided into nine industry groups. Historical values for eight common key ratios are documented with regards to median, mean, standard deviation and percentiles.

Abstract Titel: Det svenska konsumtionsbeteendet ? En ekonometrisk analys av den permanenta inkomsthypotesenTopic/course: NEKK01, Bachelor thesisWriters: Ida Hedlund, Anna Persdotter Supervisor: Fredrik NG Andersson Keywords: Permanent income hypothesis, Milton Friedman, Consumption smoothing, Sweden Purpose: The purpose of this thesis is to examine whether the permanent income hypothesis can be applied on the consumption pattern of Sweden during the time period 1950-2006. Method: To do the observation an econometric regression analysis has been made. The variables tested are consumption, real GDP, stock- and real estate market prices. In the model three different time periods have been investigated to facilitate the origin of different patterns.

Introduction: Increased savings in funds has enforced the importance of the institutions. During the last 25 years they have augmented their ownership from 20 to 85 % of the Swedish stock exchange. Thereby the ownership becomes more and more financial, meaning that the return is the most crucial. In an article in Dagens Nyheter the president of the Swedish Shareholders Association and the president of Metall object to the institutional passivity which they consider being an important problem. Purpose: The purpose of this essay is to put the institutional passivity in perspective.

The subject of this essay in archaeology is the economy at the mining village of Saladuringthe 16th and early 17th century. The silvermine in Sala was once the foremost producer of silver in Sweden, and the mine as well as the mining village had had a long and rich history. This history can be seen in historical documents as well as in archaeological findings. The lure of silver attracted many different people to the mining village. This in turn madetrade an important part of the mining village.

This master thesis describes the development of an UPS module. UPS is an acronym for Uninterruptable Power Supply. The UPS module has been developed at the company AerotechTelub AB. The UPS module delivers the necessary voltage and current in case of a power interrupt. If a power interrupt occur, the computer system has one to three minutes available to store data and shut down correctly.

Title: Time to renovate ? The effect of communication on the relationship between company and customer in a change situationCourse/subject:Busniess administration, Leadership, 15hpAuthors:Fredrik Elghag, Ossian OlssonTutors:Ingemar WictorKeywords:The Million Programme, Communication, Relationship Marketing, Tentant, Landlord.Problem formulation:How does communication affect the relationship between company and customer in a change situation?Purpose:Examining how different parts of a communication process affects customers trust, commitment and loyalty to their company.Theoretical framework:The starting point for the study?s theoretical perspectives have been Morgan and Hunt?s (1994) previous studies on relationship marketing and Laswell?s (1948) communication model.Methodology:The paper is performed with a qualitative research approach and a deductive approach to answer the research question. Personal interviews were conducted with four employees in real estate companies and two tenants in each company stock.Conclusion:We have found that communication affects the relationship between company and customer. Tentants have experinced credibility of businesses is important for them to have a confidence and loyalty in the relationship. .

The aim of this bachelor?s thesis is to gain deeper knowledge about how librarians in public libraries in Sweden view theirprofessional role with regard to the last decades of change in the library field. Especially concerning the technical evolution and towards a higher user orientation and market mindset, and in which ways this has influenced the librarians everyday working tasks. A particular focus has been placed towards the reference transaction, the use of computers and e-media, and the stock development. We believe that there currently is a changeover, from the libraries traditional line of function, towards them as more of service institutions.The method used in this study for answering the research questions and to gather empirical information is semi-structuredinterviews.

When the introduction starts for the child and their parents it holds many emotions. There are many emotions involved in the first meeting between preschool and home for both the children and their parents. So my purpose with this study is to focus on two introduction models educators at my selected preschool works by. The purpose of my study is to focus on the two introduction models that are used by educators at my selected preschool. I ´m going to view this two models by examining how the educators prepare before the introduction starts and look at their point of view.

This is a master degree thesis at Royal Institute of Technology (KTH) betweenÅngpanneföreningen and Programma. KTH is the examiner, Programma is the client andÅngpanneföreningen is mentor for this project.Programma has a product called TM1800 that has problems with EMC; the problem is thatthis product does only pass the CE-check with a small safety margin. This problem can besolved by reducing the radiation from the electric components in the product or by reducing offix base frame. In this degree thesis the focus is only on mechanical redesign.The main problems right now depends on the long distance between the screws, there is anisolating layer on most of the parts and the forces between the joints are too small. The mainfocus is to solve these three problems.The best solutions are when the whole base frame is more or less redesigned instead of onlyredesigning some of the connection points.

The purpose of this essay has been to examine the public`s view of the Swedish eldercare during 2006. This study uses discourse analysis as a research method, the reference material has been articles from the newspaper Dagens Nyheter. The aim of the research has been to find central themes, conflicts and consensus in the discourse of eldercare. The analysis resulted in four main subjects which were based on four main questions; the questions of responsibility and execution, the question of contents, and the question of where the eldercare should take place. The analysis of conflicts and relations of consensus in the discourse of eldercare resulted in two different main views; the traditional and a more modern.

This work covers a broad analysis of the risks that could impact the achievement of electrical safety of electrical installations. The work includes both electrical equipment such as the installation of electrical equipment.The report illustrates the main technical characteristics of electrical connections greater than 10 mm2 and provides an introduction to the crimping systems for copper and aluminum conductors. In addition to that analyzes the factors that are important to assure the quality of an electrical connection throughout the value stream in terms of both materials such informations. Furthermore analyzed deeper the need for skills development of technicians and other staff.The different parts of this work are analyzed and presented, in theory to studies carried out both at Elpress AB and partly with the help of other scientific reports dealing with similar subjects. In addition, presents a survey that will help understanding the current perception of the electrical connections and cable crimping systems among end users.

Problems:How would a decision model that takes into account more aspects and dimensions than just the financial aspect look for smaller service compa-nies? What aspects are important to consider in such a decision model?Purpose:The purpose of this master thesis is to develop a decision model based on previous research, to improve decision making in smaller service com-panies ? by considering perspectives that traditional investment calcula-tions ignore.Method:The study was qualitative and was based on both primary and secondary data. As data collection method for the development of the model we used literature search on previous research. The study?s primary data consisted of responses from five smaller service companies.

Sammanfattning Titel: Lågkonjunktur ? En studie i vilka skillnader som finns för variationen i antal anställda inom IT- respektive industribranschen Författare: Emilio Nilsson, Oscar Kacprzak Handledare: Emil Numminen Institution: Blekinge Tekniska Högskola Kurs: Kandidatarbete i Företagsekonomi Syfte: Syftet med uppsatsen är att undersöka och analysera för hur företagets ekonomiska data för den relativt unga IT-sektorn förklarar antal anställda gentemot hur företagets ekonomiska data förklarar nyckeltalet för en äldre mer erfaren bransch som industrisektorn. Metod: Vi har samlat ihop kvartalsrapporter från 1999 års första kvartal till 2009 års första kvartal för totalt 10 stycken företag som vi bedömt lämpliga för studien, 5 företag från IT-branschen samt 5 företag från industribranschen. Vi har därefter fört regressionsanalyser med antal anställda som Y-variabel och totala intäkter, aktienivå, rörelsekostnader samt rörelseresultat som X-variabler för att finna korrelationen däremellan. Slutsats: De framkomna resultaten från regressionsanalyserna pekar på att det finns skillnader branscherna emellan.

Petro-electric IFVs (Infantry fighting vehicles) or hybrid-IFV?s are not a new phenomenon. During the 1900?s Germany as well as the U.S both tested vehicles constructed with hybrid technology. In spite of several identified advantages, no serving hybrid-IFV exists today.

Länsförsäkringar in Värmland, Sweden, had during the year 2003 a total level of 6.1 percent of people on the sick-list, which was higher than average in the business (4,5%) and for salaried employees in the private sector (3,3%). The average age of those put on sick-list was 47 years, whish is four years higher than the average for the whole LF-group. The cost for the total amount of people being on sick-list at LF-company (6,1%) was estimated to 1 500 kkr, according to a calculation model coming from Försäkringskassan. For every percent the sick level could be reduced, the company would save 239 kkr. To map out the state of health of each and every collaborator in LF, the company offered all employees to make a health profile at the company's health service, Clarahälsan AB.