This paper investigates the determinants of corporate cash holdings for a broad sample of Swedish non-financial firms in the 1999 - 2009 period. Using a fixed effect regression model, we find that firms with riskier cash flow hold relatively high ratios of cash to total assets. This is in line with both the precautionary motive and agency motive for cash holdings. Net working capital is found to be negatively related to corporate cash holdings. A result commonly interpreted as support for a negative substitution effect between net working capital and cash.

Who has the ownership of a company´s long-term strategy, and who should have it? Is it the board of directors or the senior management? Swedish law and regulations seemingly point in one direction, whereas the findings of studying the relationship between CEO and chairman of the board in eleven Swedish listed large- and mid-cap companies, point the other way. In a majority of the companies the senior management have the ownership of the long term strategy whilst the board of directors merely hold a control function. The possible effects on the companies managed as well as the rules and regulations they are managed according to, are analyzed..

Sahlgrenska Academyat University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: Can an increased intake of omega-3 fatty acids have an effect on testosteronelevels in women with PCOS?Author: Ylva Dernbrant och Helene HagenborgSupervisor: Lena HulthénExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: May 23, 2012BackgroundPolycystic ovary syndrome affects women of fertile age and consists of elevated testosterone levels and increased insulin resistance along with effects on ovulation and fertility. The elevated level of testosterone often leads to problem with acne and hirsutism, and it is also common with overweight and metabolic syndrome. The nutrition treatment has mainly consisted of energy restriction, together with exercise and drugs to reduce insulin resistance and consequently reduce androgen levels. However, an in-depth knowledge about how the components of our diet can affect further, is lacking.Omega-3-fatty acids can affect insulin resistance and testosterone levels within other groups but today knowledge is lacking if these findings can be transferred to women with PCOS.

TV and radio services have always been distributed over analogue broadcasting networks and been received on a TV -set or a radio receiver. Today this situation is changing due to digitalization and convergence between broadcasting, telecommunications and data communications. Other terminals, such as a PC, can also receive TV and radio services. Digital TV and radio can offer additional services such as e-commerce, electronic program guides and content synchronized to the TV and radio shows. If these services are to be received by several receiving terminals with different properties, the services must be adapted to the terminals.

The market for heavy duty engines is constantly requiring engines that should be more andmore powerful, while still maintaining low fuel consumption. As a result of increasing enginepower, the engine and coolant temperature increases as well due to insufficient coolingperformance (because of design issues, cost etc.).Also, emission legislations, both current and future, require more and more measures to betaken by engine manufacturers. One way of meeting the legislations is the use of cooled EGR(Exhaust Gas Recirculation), which also lead to increased coolant temperatures.Both these factors also naturally lead to increased engine oil temperatures, the consequencesof which are not thoroughly investigated.This thesis project aims to investigate effects of high temperatures on engine oil degradation,with focus on the greatest degradation process: oxidation. To do this several engine runs havebeen performed on a 310 hp engine with EGR to see what happens to the engine oil in a realengine when exposed to high temperatures. During the tests oil samples have been taken andanalysed for important parameters.As a complement to these engine tests some laboratory oxidation testing have also beenperformed, to be able to compare engine test data with laboratory tests.One goal of the project was to try to formulate an empirical oxidation model, which would beable to predict oil oxidation levels in an engine, given any running parameters.

Växande städer leder till att naturmark omvandlas till stadsmiljöer. Det skapar mer hårdgjorda ytor och därmed ökade volymer dagvatten som behöver hanteras. Modellering av dagvattennätet används ofta för att bedöma kapaciteten och risk för översvämningar. Avrinningsområdets storlek är en avgörande parameter för att bedöma hur mycket vatten som kommer till en viss ledning. Traditionellt har automatisk bestämning av avrinningsområden gjorts enbart utifrån topografin.

More than fifty percent of the world population today lives in cities, and the pressures of urbanisation are particularly present in developing countries. As landscape architects, it is important to gain knowledge about the effect of urbanisation and ways to prevent the negativities. Experiencing the effects in person in a developing country, as well as learning from and about other cultures, enhances the understanding for global situations. Dar es Salaam is located in one of the most rapidly urbanising regions in the world, which puts pressure on the environment and the humans living in it. Lack of means to regulate land development has led to a situation where expansion of unplanned settlements occurs, with spatial disorder as a consequence. This has in the extension led to a decreasing amount of publicly available and qualitative green spaces, and degradation of the few ones that exist. There are facts that strengthen the status of urban parks, which especially becomes relevant in developing countries where many people live in sparse and exposed conditions.

Detta projekt fokuserar på distansstudenter och deras studiesituation i tre nätbaserade kurser. Genom en empirisk studie bestående av samtal med studenter och lärare, samt deltagande observation, har vi försökt finna lösningar för att förbättra studenternas lärandemiljö. De sociala faktorerna visade sig vara av stor betydelse i en studieform som tidigare kännetecknats av isolation mellan studenter och lärare. Projektet visar på hur en nätbaserad utbildningsplattform genom enkla tekniska lösningar kan ta hänsyn till studentens behov i fråga om att stödja kommunikation och samarbete..

The craft of planners are planning for a better future. Knowledge about climate change, environment, health and availability effects the trend towards less car dependent societies in favour of public transport and active transport like walking and biking. This study takes place in Västerbotten, one of Sweden?s most north provinces with a population of 260 000 inhabitants. It is a sparsely populated area with two dominant cities, the other municipalities are largely unpopulated.

We have performed a historical research, trying to establish the auditing conditions, in terms of adjustments over time. Our purpose with this essay was to demonstrate the facts behind the independence of the auditor, and hopefully give the reader some new information.Our questions at issue were: What in the debate, regarding the independence of the auditor, in concern of the scandals, is most relevant each decade?Witch aftermath has influenced the regulation regarding the independence of the auditor?What we thought was the best way to answer this question was to study a large amount of journals according to the current decade, since 1930 and forward. The journals presented different persons opinions regarding the scandals, and we used them as an instrument to analyse the regulations and after-effects of the scandals.Our conclusion is that in purpose to make the auditor independent, the debate among competent and well-informed people in the line of business has, through the decades, frequently recurred to strive towards a more homogenous auditing..

Outsourcing is today a common phenomenon among businesses in most industries. The term outsourcing means transferring the responsibility of performing a certain function to an external supplier. There are usually certain methods to investigate the effects and the outcome of a function that is performed by the company itself. When this function is performed by an external party, the complexity of the function will increase.This leads us to our purpose: Based on different theories clarify how a company ensures a desired effect out of marketing when this function is outsourced to a certain retail- and advertising agency.In this essay we have defined us to study one of Sweden´s leading mobile operators who have outsourced their sales management to a retail- and advertising agency. To get an additional point of view, we have included one of the mobile operator´s intermediates, which is a selling agent whose sales function is led by the retail- and advertising agency..

This thesis examines the ideological implications of an emerging shift in human rights-issues regarding information. As Intellectual Property becomes increasingly important to the economy of developed nations previously commonly owned or unprotected information runs a real risk of becoming privatized. The World Trade Organization and its binding agreements GATS and TRIPS are subjected to a critical ideology-analysis, with special efforts to elucidate possible effects on the public service realm and its commitment as provider of free information as a human right. The result suggests that not only does a threat to information as such a right exist, but that its ideological basis however seemingly rooted in a liberal/neoliberal context actually in its express views on information deviates from liberal/neoliberal theory in many ways, and that there are theoretical inconsistencies in that same ideology..

We investigate the effects of various types of word-of-mouth (WOM) messages on consumer bahavior. The message is varied along two dimensions where one is valence and the other is whether or not it contains an explicit call for certain behavior or attitude change. We use an experiment in the form of a web-based survey. Five different scenarios were designed to represent neutral, positive, and negative WOM. The latter two came in two different versions - one with a recommendation and one without.

The study reported has been conducted in care service guided by the Swedish law LSS( LSS- act concerning support and service for the disabled). The aim of this study is to examine the experiences of the personnel who have attended the Taktipro introductory course with special focus on how they describe the possible effects this may have had on their daily attendance to their special needs users.The method used is a qualitative method of enquiry, based on interview questions sent by mail to all the participants of the Taktipro introductory course. The result shows that the personnel have a positive view on skills in progress and that this program has facilitated the contact between personnel and their special needs users. An awareness about the importance of physical contact has also been revealed as well as an awareness of their own impact on situations at work. The result also indicates that the personnel feel that they have been able to improve the well being for the special needs users. .

It`s important that every person take responsebly for her own lifestyle to promote health.Today the individuel often knows the consequense of a certain lifestyle, but she doesn`t know how to change the negative behavior. Health profile assesment (HPA) is a method where you through conversation transfer knowledge and awarness about the member. The healthprofiler also motivate to a healthier lifestyle. Our purpose with this studie was to examine how individuels effects of a health profile assesment also illuminate which part of the health profile assesment the individuels have noticed and which way of living they change. To answer our purpose we used a quantitative transverse study in the way ofquestionnairexamination as we shared to a selection (n=193) on different companies inOstergotland and Scania.