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..

AbstractAt the UN Conference on Environment and Development in 1992 the nations stated that traditional environmental policies were not sufficient to handle the multidimensional challenges posed by sustainable development. Governments needed to broaden their political decision making procedures in order to coordinate and integrate environmental, social and economic policies. Therefore a new tool was introduced in Agenda 21, National Strategies for Sustainable Development (NSDS). The aim of an NSDS would be to bring together actors from all parts of society to jointly reach a consensus on how to work towards the vision of a sustainable society. An NSDS would be seen as a strategic tool to help focus national policies for SD.

This thesis examines the implications of a shorter  intensive action research  project on  the formative assessments  key  strategies  four  and  five  that  are  activating  learners  as  learning  resources  for  one another and activating learners as owners of their own learning.  The research questions were ?How do the pupils experience the formative approach?? ?What didactic consequences does the formative approach  mean  for  the  role  of  the  teacher??  and  ?How  does  the  formative  approach  affects  the pupils?  results  on a  short term??. The results were that the  majority of the pupils liked the approach and that they felt like their efficiency increased. The didactic consequences were that the teacher had to spend more time on evaluation but had more time during the lesson to listen to and discuss with the pupils. The pupils? results were not changed in comparison with the control group..

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).

In his master thesis, Johan Jutterström pursues an anti-aesthetic and ethic artistic process. He?s using mainly three different strategies; reasoning through text, composing for ensemble, and solo improvising on the saxophone. Through composing the piece for 12 musicians Trästolen, Jutterström tries to erase himself and his taste from the music. In that endeavor he looks to physics as a catalyst.

This master thesis was written for Arla Foods and the result of the thesisserves to gain Arla Foods in its work with chemical hazardous and to bringnew academic results. The thesis aims to create a common methodology forrisk analysis with the handling of chemicals.The theories displayed in this thesis focuses on different risk managementmethods in order to build up a framework out of which a risk management toolwas created. The main primary data source consists of interviews held withemployees within Arla Foods at different facilities.The risk management tool can be found in appendix K.Available recommendations for how to evaluate risks with chemicals can befound at appropriate government agencies. These recommendations aredrawn up to suite small and medium enterprises and therefore are to narrowto make a good foundation for analysing chemical risks at large companies.With the legislation and government demands in mind, a tool has beencreated to fit a large company?s needs when managing chemical risks.

Most descriptions of stereotypic behaviours have in common that these repetitive behaviours only has been observed in captive animals and therefore it has been proposed that stereotypies exist because we house animals in environments that are sub-optimal to them. Some scientists claim that performance of stereotypies in itself decreases the animal's welfare due to costs in time, energy and health and a poorer quality of life. Other scientists assert that individuals performing stereotypies may have a better welfare compared to the rest of the animals in the same environment, since these individuals have developed strategies to cope with stress. Studies have estimated the prevalence of abnormal behaviours in horses to 18-30 % of the population. Several studies on cribbing have revealed a prevalence of 4-5 %, although some results indicate that more than 10 % of the horse population performs this stereotypy.

Previous studies of stress and coping regarding urban bus drivers describe an unhealthy occupation in areas of psychological and physiological factors. In the present study a social constructionist approach was used to investigate Swedish urban bus drivers' constructs of stress and coping regarding passengers. Semi-structered interviews were performed with ten bus drivers, nine males and one female. The data was transcribed verbatim and analysed with the program QSR NUD*IST.Three main themes where found; passanger related context, coping strategies and promoting circumstances. The bus drivers' constructs describe passanger relations as part of a stressful work environment where successful coping is problematic..

Background: With the increased globalization food prices went down for a while, only to skyrocket to new levels. Prices of organic food, which already were more expensive than conventional, are now even more expensive. The current financial crisis results in reduced consumption which creates a threat to the smaller grocery stores. Globalization and the increased competition have had a negative impact on the environment but at the same time the desire to solve these issues has increased appreciably. The environmental aspect has been given higher priority by the individual, which led to a wider range of organic products and dramatically increased the number of stores selling organic products, leading to a greater competition among the stores selling organic food.  Problem definition: What factors are important for organic retail business long term survival?Purpose: Trough case studies analyze and evaluate the organic niche retail companies? strategies of marketing.Methods: This study is based on both qualitative and quantitative research methods.

The purpose of this essay is to investigate the construction of sexuality in Swedish school libraries through the lens of Foucault?s concept of power/knowledge. Five libraries were investigated, using two kinds of method: discourse analysis of titles, classification codes and subject headings of sex education materials, and qualitative interviews with librarians working at each of the libraries. Most sex education materials were classified within the medicine section, illustrating the continued authority of medical discourse in matters concerning sexuality. Books for younger audiences were often written for either boys or girls, reproducing a binary understanding of gender.

This master thesis was written for Arla Foods and the result of the thesisserves to gain Arla Foods in its work with chemical hazardous and to bringnew academic results. The thesis aims to create a common methodology forrisk analysis with the handling of chemicals.The theories displayed in this thesis focuses on different risk managementmethods in order to build up a framework out of which a risk management toolwas created. The main primary data source consists of interviews held withemployees within Arla Foods at different facilities.The risk management tool can be found in appendix K.Available recommendations for how to evaluate risks with chemicals can befound at appropriate government agencies. These recommendations aredrawn up to suite small and medium enterprises and therefore are to narrowto make a good foundation for analysing chemical risks at large companies.With the legislation and government demands in mind, a tool has beencreated to fit a large company?s needs when managing chemical risks.

Syfte och frågeställningarSyftet med studien är att undersöka i vilken grad elever på Bernadottegymnasiet i Stockholm uppfattar att de når ett antal ett antal sociala mål i Läroplanen för de frivilliga skolformerna från 1994, och deras uppfattning om hur måluppfyllelsen gått till. Frågeställningar:? ?Produkten.? Är eleverna medvetna om vad de lär sig under sina tre Korsöveckor, vad gäller de sociala målen, och i så fall i vilken utsträckning och på vilket sätt?? ?Processen.? Har eleverna en bild av den egna lärprocessen, och hur ser den i så fall ut? Hur ter sig deras föreställningar om när de uppnådde olika mål och hur det gick till?MetodUppsatsen som helhet är resultatet av en genomförd aktionsforskningscykel. Observationsdelen i cykeln byggs på fokusgruppssamtal som genomfördes med tre grupper med elever ur årskurs tre på Bernadottegymnasiet. Samtalen spelades in, och elevernas samtal grupperades till två huvudsakliga frågeställningar och undergrupper med hjälp av meningskategorisering.

Soundclash is a phenomenon where groups within the culture of reggae music ?battle? against each other, through strategies including both music and rhetoric. The social interaction in the clash exemplifies the scene hierarchy, in which the participants aim to position themselves as number one. This study includes empirical material from a competition within the Swedish scene, also distributed digitally via Internet sites. The analysis is based on discursive psychology, focusing on rhetoric and the construction of meaning.

Arbetet syftar till att visa hur man med fördel kan integrera ordinlärning i hela främmande språkundervisningen. Inte bara som ändlösa ordlistor som eleverna bör ?banka? in. Till grund för arbetet ligger exempel på övningar som jag har använt mig av under min praktikperiod i mina klasser på en gymnasieskola i Skåne. Analysen av genomförandet av olika ordinlärningsövningar belyser två huvudfrågor: hur ökar man elevers förståelse för att det finns flera sätt att lära sig ord genom olika övningar? Hur kan eleven använda sina nyförvärvade ordkunskaper och sitt eget ordförråd under övningarna? Jag beskriver vägen från mötet med övningarna till det egna arbetet eleverna gör med ordinlärning, och redogör för några metodiska redskap som exempelvis repetition, arbete med minnesknep och autentiska texter..

Titel: Ledarskap det sociala stödets påverkan av arbetsrelaterad stress ? En studie inom fastighetsmäklarbranschen Nivå: C-uppsats i ämnet företagsekonomi Författare: Nathalie Holm och My Gustafsson Handledare: Pär Vilhelmson, Maria Fregidou-Malama och Kristina Mickelsson Datum: 2015 ? maj Syfte: Samhället och specifikt säljyrket blir allt mer komplext och har bidragit till ökad arbetsrelaterad stress. Studiens syfte är därför att få en ökad förståelse om ledarskapet och det sociala stödets betydelse för att motverka arbetsrelaterad stress i säljande organisationer. Forskningsfrågorna som ställts är följande: 1)    Vilken betydelse har ledarskapet för upplevelsen av arbetsrelaterad stress?2)    Vilken betydelse har det sociala stödet för upplevelsen av arbetsrelaterad stress?3)    Anses det vara ledarens uppgift att bidra med/ge socialt stöd till sina anställda? Metod: Eftersom syftet har varit att öka förståelsen inom ämnet, har studien gjorts med en kvalitativ forskningsmetod där data har samlats in genom semistrukturerade intervjuer.