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..

This paper deals with the use of Internet at Swedish public libraries. The author asks whether public libraries should or should not limit access to information available on the Internet. Starting from the American discussion, concerning Internet at public libraries, the author shows the Swedish attitudes. The paper demonstrates that many Swedish public libraries have adopted rules forbidding retrieval of certain kinds of information, such as hard-core pornography and racist propaganda. The persons in charge of such actions claim that public libraries should provide high-quality educational literature and should not spread mass-produced, provocative information.

Denna uppsats behandlar service, ett fenomen som har växt sig starkare de senaste årtiondena och som har kommit att bli ett avgörande verktyg för många företag för att kunna skapa marknadsfördelar. Att ett företag förvaltar mötet dem och kunden emellan på bästa sätt är ofta en kritisk faktor för att få kunden att återvända till butiken även nästa gång. Vissa företag är mer och andra är mindre beroende av ett bra servicesystem och därför är syftet med denna uppsats att undersöka huruvida serviceförväntningarna hos två olika kundgrupper liknar eller skiljer sig från varandra. Kundgrupperna som valts ut tillhör konfektionsföretagen, H&M som är en kedja i lågprissegmentet och Acne som är ett företag i högprissegmentet. Frågeformuleringen som besvaras i uppsatsen gäller som följer: Hur skiljer sig H&M-kunden från Acne-kunden i sina förväntningar på service i butik? För att besvara frågeställningen används en kvantitativ metod en så kallad muntlig strukturerad intervju som är riktad mot de två kundgrupperna.

I ett kortbetalningssystem såsom Visa International Service Association (Visa) finns det fem stycken tongivande parter: kortinlösaren; kortutgivaren; kortinnehavaren; säljföretaget och Payment Service Provider (PSP). Ett säljföretag som låter sina kunder betala för varor och tjänster på sin webbplats skickar kundernas kortnummer krypterat till en PSP som vidarebefodrar dessa till VisaNet som är dataknutpunkten i Visa. VisaNet söker med hjälp utav kortnumret upp den bank som har utgivit kortet och efterfrågar samma bank om en transaktion får ske från kortet. VisaNet får ett svar som vidarebefordras vidare tillbaka till säljföretaget som sedermera även får sina pengar överförda till sitt konto från kundens konto.Uppdragsgivaren till detta examensarbete skall utveckla ett helt eget system och bli sin egen PSP utifall uppdragsgivaren beräknar att mer än 1,3 miljoner stycken kortbetalningar kommer att ske genom uppdragsgivarens kortbetalningssystem per år. När detta examensarbete utfördes uppskattades antalet kortbetalningar per år inte till denna siffra och rapportförfattaren utvecklade därför ett korbetalningssystem med hjälp utav en befintlig PSP.Kortbetalningssystemets kärna är ett API som andra systemutvecklare hos uppdragsgivaren kan anropa.

Recent developments suggest that private and public companies are moving towards a more service-oriented business. Service orientation means that hardware is often sold in packages with service agreements, which makes the investment more difficult to assess. The challenges that arise will be to assess the value of the overall package, the information needed to make informed decisions and the operational requirements in combination of hardware, software, support agreements, training and more. The paper therefore aims to examine how decision makers can evaluate the benefits of these investments and obtain a stronger base to make better decisions. There is within the area of radiology in the region of Västra Götaland a pronounced need for a better flow of information regarding medical equipment and related service agreements.

At the turn of the century 18/1900 Swedish law looked upon young people as being adults at about the age of 15. At 15, the young person had left school, had his first employment and provided for himself and also had been confirmed to full membership of the Swedish State Church. Thus he was to be considered an adult and responsible for his actions. Parents, society/school and Church had done what was expected of them and now it was up to the 15-years old to live according to the laws and to be punished if the laws were broken. Over the following hundred years, at the time of the millennium, Swedish society changed a lot.

"Handelsbanken är en av nordens största banker med ett gott rykte och nöjda kunder, vilket studien även visat. Bankens märkesvärde grundar sig på en decentraliserad organisation, där varje kontor ansvarar för kunderna i sitt eget närområde och arbetar aktivt för att ha så nöjda kunder som möjligt. Eftersom varje kund tillhör ett visst kontor skapas ofta en relation till personalen på det kontoret och en känsla av tillhörighet uppnås. Många kunder upplever mindre och mindre av denna relation efter att många bankärenden utförs på internet. Kunder som använder internettjänsten för sina ärenden får fördelen med större kontroll och frihet över sin ekonomi, men för Handelsbankens del innebär det att de förlorar relationen med sina kunder.

The purpose of this report was to study how the Swedish radio channel Sveriges Radio (SR) website changed over time. What are the differences between various media websites? How many people listen to normal and web-radio and what are the differences between the various services offered on the SR website?Reports from the BBC, Statistics Sweden, Mediavision and the Swedish National Post and Telecom Agency were compared. Several theoreticians have been studied, including Donald A Norman, Jonas Löwgren, Karen Holtzbratt, Jacob Nielsen and Geoffrey Moore.The method used by the author comprised a systematic mapping of statistics from webTrends, KiaIndex, SiteCensus, TNS Gallup/K2analys and reports from RUAB. The data studied have been collected from telephone interviews, postal surveys, internet panels, and from log files.

Companies acquiring ERP systems are often dissatisfied with the project and therefore consultancy firms wish to make use of project models in order to achieve success in implementations. Since research on ERP implementations in service companies is limited, there is a need for mapping of critical activities in implementation projects in this line of business. Under these premises, the purpose of our master thesis is to develop a model for implementation of ERP systems, specified in activities, which can be used by mid-sized consultancy firms with mid-sized qualified service companies as customers.A literature study including project models, modern models and methodologies for ERP implementation, commonly existent activities, success factors and system development methods was carried out. Starting out with this, a theoretical model for ERP implementation was generated. In excess of this, a case study was conducted, where the implementation of the ERP system Microsoft Dynamics AX at the service company Eurostep, performed by the consultancy firm Medius, was studied.

Efficiency has become an important objective for many providers of welfare services. Among Swedish schools, both private and public, increased administrative demands seemingly influence operations, and affect teachers negatively through perceived stress. Simultaneously, Swedish students scored an all-time low in the latest PISA survey, and are now performing below the OECD-average in science, mathematics and reading. A central administrative task in the Swedish elementary school is the parent-teacher conference, which is an important activity in supporting the development of the student's knowledge and social skills. Lean is a well-established operations framework, which has proven successful in order to improve process efficiency.

The Swedish retail business has been characterized by a small number of ruling distributors. These distributors have been affected negatively by the internationalization which has made it possible for international distributors to establish their stores in the Swedish market. These international distributors are focused on low price stores. Their establishment on the Swedish market has led to a decrease in market shares for the Swedish distributors, which has damaged their profitability. Another change that has affected the Swedish distributors is that the behavior and needs of the customers has changed.

The purpose of this study is to illustrate how some teachers in multicultural school environments reflecton and experience the educational work with national tests in the third grade for students who do not have Swedish as their native language. The research questions I have chosen to work with are:How do teachers experience working with national tests in groups of students where there are children with Swedish as a second language?How do the teachers reflect on the students linguistic preconditions relating to the national tests in these groups of students?What strategies in their teaching on national tests do the teachers use when it comes to students with Swedish as a second language?In this study I have chosen to use a qualitative interview method. Since the purpose of the study is to understand how teachers reflect on students with Swedish as a second language the obvious choice was to interview teachers who work in a multicultural school. In my thesis I have chosen to use sociocultural theory, Cummins four quadrant model and context for theoretical approach.

The purpose of my essay is to see how teachers are working to integrate the two subjects Art and Swedish in their teaching, and to see how this integration is made. What do teachers think about subject-integration? What are the positive effects of it? Are there any difficulties involved? Do the teachers prioritize cooperation with other subjects?To answer my questions I have interviewed eight teachers, four of them in upper secondary school and four in lower secondary school. I have also studied literature about subject-integration and children?s learning, curriculum?s and syllabi in the subjects of Art and Swedish.The results of my study show that the interviewed teachers are positive when it comes to integrating Art and Swedish and other subjects.

The purpose of this study was to examine how students of the Human Resources and Labour Relations Programme evaluates work applications from Swedish and Somali women. 55 students participated in the study. The respondents were supposed to read a fictitious work and from that, judge four applications from four women where two had Swedish names and two had Somali names. The independent variables were the participants' gender, grade and university (between subject variables) as well as the applicant's name (Swedish vs. Somali) as the within-subject variable.

The market for security is one filled with great opportunities. The security services companies are numerous and diverse, the Swedish market is dominated by two large companies: Securitas Bevakning AB and Falck Security AB. In this study we have focused on the bigger of the two, Securitas. This report describes and analysis the security service branch and its surroundings in an involved manner. The target group of the result is mainly people within the security branch.