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.

In this work we?ve been focusing on how to adjust educational computer games in order to make them suited for the educational context of upper secondary school. Our opinion and entrance to the study is that the related developers of the subject, in some ways, have failed to successfully combine and find the balance between the entertaining and pedagogical aspects in the games. Our main questions is which aspects in the games game developers need to take in consideration to satisfy the pupils, but also what qualities that is needed for them to function in their educational context. In order to do that we had to investigate the people of the target groups own perspective on what technological and social aspects in the computer games they assess as important.

Stock analysts have through the analyses they write a large impact on the expectations on the market and the direction of investors investments. This creates undesired fluctuations on the market that raises the level of uncertainty. The way that the analysts satisfy their need for information is connected to how their final analysis will be shaped. There is a large knowledge gap concerning the way that the analysts work and this gives unsatisfactory ways of communication. This thesis is set out to create a greater understanding of how optimal communication towards this target group should be brought out.

Background and problem: Higher and other demands are made on management control systems in organizations which have a superior non-financial objective. Systembolaget, a state-owned company with monopoly to sell alcoholic beverages in Sweden, combines two main objectives which can be considered as conflicting, one financial target and one superior non-financial public welfare target. The research questions are focused on the translation of information through the organization?s levels and if the management control system makes it possible to run the organization according to both of the two main conflicting objectives.Purpose and Delimitations: To describe, analyze and evaluate how management control can be used in an organization, which is not profit maximizing and has both non-financial and financial objectives. The essay does not try to describe or draw generalized conclusions regarding general perspectives on Systembolaget?s assignment and objectives.Method: A qualitative and evaluative case study based on interviews with five employees at different levels in Systembolaget has been carried through.

The aim of this dissertation is to examine why smaller municipalities[1] in Sweden experience difficulties when implementing the 16 environmental objectives that are designed to solve Sweden's environmental problems.The theoretical framework used for this dissertation is implementation theory which provides three conditions that need to be met in order to have a successful implementation.  These three conditions have shaped the research questions that examine if Torsby municipality has the "understanding," "ability" and "will" needed to implement the decision correctly.  The dissertation employs a case study method to examine why Torsby municipality has experienced difficulties implementating the target: programmes and strategies for planning, which is an interim target to environmental objective number 15: A good built environment.  Qualitative text analysis and interviews with politicians and civil servants from Torsby municipality and the county administration board of Värmland have been conducted in order to answer the research questions.   The material used for this dissertation is mostly from the government bills that are the foundation of the Swedish environmental policy and the documents and reports about the environmental objectives that the National Board of Housing, Building and Planning (Boverket), the Swedish Environmental protection agency (Naturvårdsverket), and the Environmental objectives council (Miljörådet) have released.The result of this dissertation supports previous research which has shown that smaller municipalities have problems implementating the environmental objectives due to a lack of financial resources. This dissertation also shows that the problems can be due to a lack of understanding the purpose of the objectives.  This leads to a lack of political will to implement the objectives.  Since the municipalities do not have the political will to implement the objectives the appropriate resources needed for a successful implementation are not appointed and therefore the municipalities are not able to fully implement the environmental objectives. [1] Municipalities with less than 20 000 inhabitants..

The objective of this essay is, from the golf perspective including the golf courses' physical attributes, golf club management, members of the golf club and golf course designers, to explore possibilities for making existing golf courses more multifunctional. The purpose of this is to increase the understanding for golf courses' role as part of the landscape and comprehension regarding possible opportunities around them to exploit and develop.The increased pressure of population in peri-urban areas has resulted in a greater need for accessible recreation, particularly in the isolated farmland. As a result, land is sometimes used against landowners' will, which is a deficiency that is the basis for many conflicts between farmers and landowners.In the current situation, there is a negative trend in golf with reduced interest and fewer golfers than in the past. As a result, many of Sweden's golf courses have financial problems and are therefore trying to find new ways to avoid bankruptcy. Sweden's existing golf courses occupy about 30 000 hectares of land, of which a very large percentage are located in peri-urban areas.

The purpose of this thesis is to gain a holistic understanding of who are the consumers of fortified health food products; moreover to highlight what are the characteristics of the consumers who are likely to purchase these products. This thesis employed a quantitative strategy with an inductive and a grounded theory approach. The data was collected from a research company. Existing theories in the area of functional food were not possible to find. Considering that the area is new this seems plausible; however, previous studies provided insight for substantive framework.

Dyslexi innebär bestående ordavkodningssvårigheter som anses vara orsakade av nedsättning i fonologiska färdigheter. Till följd av dessa svårigheter har individer med dyslexi ett annorlunda ögonrörelsemönster vid läsning. Individer med dyslexi kan många gånger övervinna sina svårigheter och lyckas i den akademiska världen.Studiens övergipande syfte var att genom en multipel fallstudie undersöka ordavkodning och ögonrörelser hos fem universitetsstudenter med dyslexi. Ögonrörelserna mättes med en dator specialiserad för detta ändamål. En kontrollgrupp av normalläsare (n=20) fördes samman för jämförelse.I föreliggande studie var användning av ordavkodningstest och mätning av ögonrörelser den metodologiska inriktningen.Resultaten visar att alla de fem studenterna med dyslexi har nedsatt ordavkodning och till stor del ett annorlunda ögonrörelsemönster som varierade något dem emellan.

The purpose of this thesis has been to increase the availability the exhibition text at Eskilstuna Art Museum to make it easier for the target group to read and understand them. To get answers to my questions, I have studied relevant theories and methods, including textual analysis of the current exhibition texts. In my work, I have used the principles of the concept ?easy to read? but also considered the problems with this tool when I made my prototype. After my studies, I noted that both the content and design needed to be changed to fulfill better legibility, readability and reading value..

Organic food is produced in a way that strives towards maintaining and improving natural resources. The welfare of both producers and consumers is central, also taking both animals and the environment into account. The Swedish government finds this important and in 2006 they made a resolution that the consumption of organic food should be stimulated. The goal was that 25 % of the municipalities? consumption of food should be organic in 2010.The municipality of Ludvika reached the government's target in 2011 and is currently increasing their proportion of organic food by one new product every year.  Ludvika is a member of The National Association of Swedish Eco-municipalities and the town of Ludvika is also a Fairtrade city.

I och med Internets utveckling och utbredning har fler och fler företag tagit steget in i e-handelsvärlden samtidigt som fler och fler konsumenter har börjat handla via internet. För att bli framgångsrik inom detta område krävs inte bara att man har en eftertraktad produkt utan också att den service som omgärdar produkten uppfyller de förväntningar kunderna har.I denna rapport kommer vi att undersöka vilka faktorer som påverkar konsumenternas uppfattning om ett e-handelsföretags nivå av servicekvalitet, vilka krav och önskningar en sittande målgrupp har på dessa faktorer samt hur väl ett urval webbaserade butiker uppfyller dessa krav och önskemål.Genom att gå igenom teorier berörande nischmarknader och därefter gå över till att se vad det är som gör att ett företag lyckas med e-handel, kan vi se vilka faktorer som är viktiga att ta hänsyn till. Vi granskar komponenter så som användarvänligheten och komforten i att använda sig av e-handel, kundanpassning, information kring företag och produkter, säkerhetsfrågor och känslan av trygghet vid köp och kommunikationen både mellan konsumenter och kund och företag. Ytterligare kommer vi titta på hur en hemsidas utseende påverkar köpupplevelsen och känslan av trygghet.Därefter blir det en granskning av hur företag idag arbetar med dessa aspekter, där vi tittat både på företag som vänder sig till en sittande målgrupp och de som vänder sig till icke funktionshindrade för att se skillnader och möjligheter för ett företag som arbetar mot sittande. Här ser vi dock att alla företag försöker arbeta utefter de aspekter vi lagt in i teorin, men de uppfyller de krav som ställs olika.

Purpose/Aim: The purpose of this study was to investigate future marketing channels from the perspective of professional marketers.Material/Method: The study is based upon interviews with six professional marketers.Main results: Traditional marketing is not being put aside but needs to be combined with new methods. There are several new and exciting ways to gain attention from the audience, all depending on the purpose of the campaign. Mobile technology is considered upcoming and target group defining is a key issue..

Skedala solcellsanläggning kommer att vara Sveriges största projekterade solcellspark på4000 m2solceller och en total installerad toppeffekt på 610 kWp (maximala toppeffekten somanläggningen kan leverera). Solcellsparken projekteras åt Halmstad Energi och Miljö AB,HEM, som har en deponi under sluttäckning i Skedala. Skedala är ett samhälle nordost omHalmstad. När sluttäckningen är klar vill man använda marken till något positivt som är braför både miljö och invånare. Uppgiften i projektet har varit att projektera och beräknalönsamheten av en solcellsanläggning på området.

This is a project with the main purpose to create a visual identity and platform for the release of the new started record label Human vs Environment, by finding a form and logotype for the homepage and packaging of the first vinyl ep record by the artist Mr Kaizen. This has also been an exploratory work with the target to get a broader competence in the field of visual communication and increase my understanding of the designs communicative aspects of running a design project with an external partner from concept to finished product..

Every day we make numerous decisions. Some are better than others. Intuitive decisions usually results in less good decisions when we do not reason about our choices. Research has been interested about the process that is behind how we make good decisions. Decisions we face every day, such as when we shop, determined using various mental shortcuts that we use unconsciously.